2014/15 Annual Budget · Making a submission: Submissions inrelationtoCouncil’s201 4/15 annual...

2014/15 Annual Budgetand Strategic Resource Plan 2014/15 - 2017/18

DRAFT

Swan Hill Rural City Council | Budget 2014/15 2

Council’s main office can be contacted at: 45 Splatt Street (PO Box 488) SWAN HILL VIC 3585 Phone: 03 5036 2333 Facsimile: 03 5036 2340 Email: [email protected] Information sessions: Public information sessions about the draft budget will be held in Swan Hill and Robinvale. Swan Hill Town Hall – Thursday, 19 June at 6pm. Robinvale Resource Centre – Friday, 20 June at 6pm. Members of the public are welcome to attend to learn more about the draft budget and ask questions. Making a submission: Submissions in relation to Council’s 2014/15 annual budget will close at 4pm on Monday, 14 July 2014. Process to adopt the budget:

Council will receive and hear submissions on Tuesday, 15 July 2014 at 5pm. Submissions will be considered at a Special Council Meeting on Tuesday, 22 July 2014

at 12.30pm. If no submissions are received Council will proceed to adopt the budget at this meeting.

Where submissions have been received Council will consider whether to amend or adopt the budget at a Special Council Meeting at 1pm on Tuesday, 29 July 2014.

All meetings will be conducted at the Swan Hill Town Hall, Council Chambers, McCallum Street Swan Hill.

mailto:[email protected]


Index Index .......................................................................................................................................... 3

Message from the Mayor ............................................................................................................ 4

Message from the Chief Executive Officer .................................................................................. 5

Message from the Chief Executive Officer .................................................................................. 5

Executive summary .................................................................................................................... 6

Strategic Planning Framework .................................................................................................... 7

1. Linkage to the Council Plan ................................................................................................. 9

2. Services, initiatives and service performance indicators .................................................... 10

3. Budget influences .............................................................................................................. 19

4. Budget highlights ............................................................................................................... 20

5. Budget Statements ............................................................................................................ 21

6. Analysis of Budgeted Income Statement ........................................................................... 32

7. Analysis of Budgeted Cash flow ........................................................................................ 38

8. Analysis of Capital Budget ................................................................................................. 40

9. Analysis of Budgeted Balance Sheet ................................................................................. 45

10. Analysis of Rates Determination Statement ........................................................................ 46

11. Strategic Resource Plan ..................................................................................................... 48

12. Rating Strategy ................................................................................................................... 56

13. Borrowing Strategy ............................................................................................................. 60

14. Infrastructure Strategy ........................................................................................................ 62

Appendix A – Statutory Disclosures.......................................................................................... 64

Appendix B – Budgeted Statements ......................................................................................... 69

Appendix C – Capital Works and Major Projects program ........................................................ 75

Appendix D – Proposed 2014/15 Fees and Charges ................................................................ 81

Glossary of Terms .................................................................................................................... 82


Message from the Mayor The 2014/15 Swan Hill Rural City Council budget is a responsible one that balances the need for services and maintenance of infrastructure, while still providing an impressive capital works program.

Importantly though, it does all this with a very low average rate rise of 3.0%

Council continues to focus on efficiencies and on achieving value for money for our ratepayers. For every dollar of rates raised we will deliver $2.63 worth of services.

With support from State and Federal governments, we have budgeted to spend $6,858,500 on roads, including maintenance and large redevelopment projects.

Our waste management program will also continue delivering a high level of service across the municipality, with a low increase in kerbside collection charges and an ongoing commitment to fund services like transfers stations.

Council provides more than 100 programs on a daily basis. Priority areas in this budget include Home and Community Care (HACC), economic development, and sport and recreation facilities.

The number of hours of home care services delivered to clients around the municipality – will be maintained in 2014/15. This service includes support with personal care, domestic duties and property maintenance to help the elderly and people with a disability to stay in their own homes.

We have increased our commitment to economic development, aiming to drive industrial, agricultural, retail and tourism investment in the municipality to build a stronger future.

Funding has been maintained for our sport and recreation facilities. Key projects like Chisholm Reserve, the Swan Hill Riverfront, Swan Hill Showgrounds lighting, Manangatang Recreation Reserve female change rooms, Nyah Recreation Reserve ground lighting and Robinswood oval lighting have been included in the budget.

The budget will provide value for money to ratepayers, deliver important services to ratepayers, and help to grow our entire municipality.

At Council, we encourage and value input from our community. With that in mind, it is important for residents, ratepayers, business people, and community groups to be provided with the chance to offer feedback on the proposed budget.

Accordingly, for the first time in the City's history, we will host two information sessions for the community to learn more about this draft budget and ask questions. These sessions will be held in Swan Hill on 19 June and in Robinvale on 20 June. The details are included inside the front cover of the budget.

Once feedback is received and Council adopts the final budget, I will look forward to working with my fellow Councillors, Council management and staff, other levels of government and the broader community to implement this budget for the benefit of the entire municipality.

Cr Les McPhee Mayor


Message from the Chief Executive Officer I am pleased to present the 2014/15 draft Council budget to the community.

In preparing this draft, Council was faced with the difficult task of juggling the community’s service needs with the community’s ability to pay and the pressure on grants available to Council.

A very low average rate rise of 3.0% will place Swan Hill Rural City Council among the lowest rate rises in the state. There will be only a marginal increase in waste charges (2.2%), for an average rates and garbage rise of 2.86%.

At the same time, Council has succeeded in maintaining, and in some cases boosting, core services such as waste management, roads maintenance, community care, recreational facilities, and economic development.

The overarching objective of minimising the impost on ratepayers while maintaining core services was a challenge.

Council had to seek efficiencies across the board. The most significant of these has resulted from an organisational restructure that comes into effect in 2014/15.

This restructure will halve the size of the management team and trim about $500,000 from Council’s operating costs, representing about 2.5 per cent of rates revenue. In 2015/16, the total savings from the restructure will be equal to five per cent of rates, which in effect means that we have been able to keep rates five per cent below what they otherwise might have been. This is a considerable saving for our ratepayers.

There were also external pressures to deal with, including reduced funding from other levels of government. Perhaps the most significant of these came just before this draft was released. The Federal Government announced that, for the next three years, it will not index its Financial Assistance Grants. This will result in a $178,000 shortfall for Council in 2014/15. The accumulative effect over three years will be a loss of income in the order of $500,000, an amount equal to two per cent of Council's rates revenue. In order to fund this shortfall in the coming years, Council will have to consider cuts to services, achieve further efficiencies, or increase rates, or a combination of all three.

On a final note, I draw attention to the fact that this year is a revaluation year, which means that our valuer has reassessed all rateable properties in the municipality. This is a legal requirement to ensure that the rates burden is distributed fairly across all properties.

As a result, properties that have risen in value by more than the average, will see a rates increase higher than three per cent. Properties that increase in value by less than the average, or properties that decrease in value, will see their rates go up by less than three per cent, or even be reduced.

For the first time, we will offer public information sessions in Swan Hill and Robinvale to inform the community about the budget before it is adopted by Council. I encourage residents, ratepayers, business people and community groups to consider attending one of these sessions.

We value feedback from the community and also welcome all submissions on the draft budget during the 28 day submission period. Details of the information sessions and submission process is available on the inside cover of this document and will be published in local newspapers and on Council’s website.

Dean Miller Chief Executive Officer


Executive summary

Council's 2014/15 Annual Budget is focused on achieving the objectives of the Council Plan within a tight financial environment. Council will continue to deliver all of its current services and provide extra funds for infrastructure maintenance and replacement, and with a moderate increase in rate and kerbside collection fees of 2.86%. This is expected to be well below the state average.

Kerbside collection fees will increase 2.2%. Increased fees at landfills and transfer stations will be limited to increases in the consumer price index and the State Government imposed landfill levy.

Rates comprise only 38% of Council funding. That is for every $1 of rates collected, $2.63 in services are provided to the community. Over 100 ongoing services or programs are provided on a daily basis, as well as the maintenance, replacement and upgrade to nearly $440 million worth of community assets.

The 2014/15 Council Budget includes a wide range of major projects across the municipality. These are detailed in Appendix C.

Council will continue to invest in vital transport infrastructure with more than $6.8 million planned to be spent on maintenance and reinstatement works. More than $8.4 million will be spent to support the elderly within our communities and more than $6.5 million to maintain and improve recreational areas and facilities across the municipality. Major projects, many of which are subject to successful grant applications, include a new laser light show at the Pioneer Settlement ($3.2 million), upgrades at the Chisholm Reserve Motor Sport Complex ($2.25 million), works requested through Community Plans ($300,000) in Robinvale, Beverford, Boundary Bend, Piangil, Nyah, Ultima, Woorinen and Wemen, and works in the Swan Hill Riverfront.

Setting a budget is always a challenging task, resulting in some people getting the project or service level increases they want, and others not. Some will be comfortable with the level of rates and others not. However the Swan Hill Rural City Council 2014/15 Budget attempts to balance the needs of the whole community within the context of the Council Plan and moderate rate rise.


Strategic Planning Framework

Council’s Planning Framework

Annual budget

2013/14

Our Vision for the municipality

Our Mission To support our vision

Council Plan 2013-2017

What we wish to achieve and how we will go about it

Regional strategies Legislative

Responsibilities Council strategic plans

and financial plans

Values

Annual report

2014/15

2015/16

2016/17

2013/14

2014/15

2015/16

2016/17


Budget processes This section lists the budget processes to be undertaken in order to adopt the budget in accordance with the Local Government Act 1989 (the Act) and Local Government (Planning and Reporting) Regulations 2014 (the Regulations). Under the Act, Council is required to prepare and adopt an annual budget for each financial year. The budget must include certain information about the rates and charges that Council intends to levy as well as a range of other information required by the Regulations that support the Act. The 2014/15 budget, which is included in this report, is for the year 1 July 2014 to 30 June 2015 and is prepared in accordance with the Act and Regulations. The budget includes financial statements, being a budgeted Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows, and Statement of Capital Works. These statements have been prepared for the year ended 30 June 2015 in accordance with the Act and Regulations, and are consistent with the annual financial statements that are prepared in accordance with Australian Accounting Standards. The budget also includes information about the rates and charges to be levied, the capital works program to be undertaken, the human resources required, and other financial information Council needs to make an informed decision about the adoption of the budget. Prior to preparing the budget, officers review and update Council's long-term financial projections. Financial projections for at least four years are ultimately included in Council's Strategic Resource Plan, which is the key medium-term financial plan produced by Council on a rolling basis. Budget preparation, within this broader context, begins with officers preparing the operating and capital components of the annual budget during December, January and February. A draft consolidated budget is then prepared and Council considers various iterations at Council assemblies during April and May. A ‘proposed’ budget is prepared in accordance with the Act and submitted to Council in June for approval in principle. Council is then required to give public notice that it intends to adopt the budget. It must give 28 days’ notice of its intention to adopt the proposed budget and make the budget available for inspection at its offices and on its website. A person has a right to make a submission on any proposal contained in the budget and any submission must be considered before Council adopts the budget. The final step is for Council to adopt the budget after receiving and considering any submissions from interested parties. The budget must be adopted by 31 August 2014 and a copy submitted to the Minister within 28 days after adoption. The key dates for the budget process are summarised below: Budget process Timing 1. Officers update Council's long term financial projections Dec/Jan

2. Officers prepare operating and capital budgets Dec-Feb

3. Councillors consider draft budgets at Councillor assemblies Apr/May

4. Proposed budget submitted to Council for approval June

5. Public notice advising intention to adopt budget June

6. Budget available for public inspection and comment June

7. Public submission process undertaken June/July

8. Submissions period closes (28 days) July

9. Submissions considered by Council July

10. Budget and submissions presented to Council for adoption July

11. Copy of adopted budget submitted to the Minister July

12. Revised budget where a material change has arisen Sep-June


1. Linkage to the Council Plan

Council Plan 2013-2017 The Council Plan identifies the vision for the municipality as “a vibrant community that displays growth and sustainability with pride and confidence in a prosperous future by working together”. The Council Plan identifies that Council will seek to achieve this vision through a triple bottom line approach, addressing issues and needs of the community, economy and environment, while at the same time ensuring that Councillors and the Council organisation are accountable.

Our Mission We will lead and create partnerships with our communities to build our future together within our available resources and responsibilities.

Our Values Council values our residents and community and will be responsive to their needs. In pursuing our objectives, we believe in, and are committed to, the following values:

Community Engagement – We will ensure our communities are engaged, informed and able to contribute to Council’s decision-making process.

Leadership – We will lead and develop leadership within our community. We act with integrity, honesty and in ways that reflect our values.

Fairness – We will ensure that all our members of the community are treated equitably as well as accepting, valuing and embracing the diversity or our community.

Accountability – We will be transparent in our decision-making and value public opinion and community feedback.

Strategic Objectives Council delivers services and initiatives under 29 major service categories. Each contributes to the achievement of one of the four Strategic Objectives as set out in the 2013-17 Council Plan. The following table lists the four Strategic Objectives as described in the Council Plan. Strategic Objective Objective Governance and Leadership

Developing open community relationships Councillor and staff accountability Responsible management of resources Valuing our staff Nurturing critical external relationships

Community Health and Wellbeing

Building community capacity Supporting people who need extra assistance Maintaining a safe community Facilitate and provide services for health and

wellbeing Celebrating our identity Aboriginal identity

Economic Growth Creating population growth Housing Educating and skilling Attracting new business Existing business support Infrastructure

Environmental Management

Contributing to good environmental outcomes for the natural environment

Promote and advocate sound environmental practices Regulation and management of the built environment


2. Services, initiatives and service performance indicators

Strategic Objective 1: Governance and Leadership To achieve our objective of Governance and Leadership, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services. The services, initiatives, major initiatives and service performance indicators for each business area are described below.

Services Service area

Description of services provided

Operational Exp Capital Exp

Total Exp (Revenue) Net Cost

$'000 Councillors and Corporate Management

Includes the Mayor, Councillors, Chief Executive Officer, Executive Management Team and associated support, which cannot easily be attributed to the direct service provision areas.

1,989 -

1,989 (8)

1,981

Community Relationships

Proactively communicate Council decisions, programs and events to the community using a range of methods, and assist the organisation to respond to community issues as they arise.

274 -

274 -

274

Management of Resources

Manage Council sites and resources to effectively fulfil Council objectives, including areas such as rate raising and collection, customer service, human resource management, depot and office site management, Council finances and information technology.

3,631 1,220 4,851

(26,864) (22,013)

Initiatives 1) Review and implement actions from Council’s Communication Strategy. 2) Review community satisfaction survey results to identify and implement changes in service demand. 3) Produce and distribute a Community Newsletter three times per year. 4) Develop Council’s systems and processes to improve our customer service. 5) Investigate new technologies and the way we can implement them to improve communication with

our community. 6) Progressively develop easy read Council communication documents. 7) Review the Councillor and Staff Codes of Conduct. 8) Develop and review plans, policies, directives and procedures as required. 9) Pursue strategic land acquisitions and review Council’s existing land bank. 10) Introduce measures to continually improve workplace safety and staff health and wellbeing. 11) Engage with community organisations to increase co-operation and avoid duplication of resources. 12) Identify opportunities to nominate Council for industry recognition. 13) Encourage and support Council representatives to obtain positions on relevant boards. 14) Ensure regular dialogue with neighbouring NSW municipalities to assist in reducing cross border

issues.


Major initiatives 15) Introduce a leadership development program ($30,000). 16) General revaluation, supplementary and objection processing ($26,000). 17) Replace IT equipment ($100,000). 18) Further develop Council IT processes as identified in the IT Strategy ($20,000). 19) Replace plant and fleet assets ($1,100,000).

Service Performance Outcome Indicators

Service Indicator Performance Measure Computation

Governance Satisfaction

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

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

Strategic Objective 2: Community Health and Wellbeing To achieve our objective of Community Health and Wellbeing, Council will provide or facilitate a range of services that maintain community health, and provide opportunities and infrastructure that contribute to the educational, recreational, cultural and leisure needs of our community. The services, initiatives, major initiatives and service performance indicators for each business area are described below.





$'000 Community facilitation Provide effective and ongoing liaison with, and support to,

community and recreation groups. 755 287

1,042 (304)

738

Family and children’s services

Provide family orientated support services including pre-schools, maternal and child health, counselling and support, youth services, family day care, out of school hours, and holiday programs.

1,976 -

1,976 (1,106)

870

Aged and disability services

Provide a range of home and community care services for the aged and people with a disability, including home delivered meals, personal care, transport, dementia care, home maintenance, housing support and senior citizen centres. Council is the lead agency in a consortium of 10 local government authorities.

8,030 -

8,030 (7,434)

596


Service area




$'000

Public amenities maintenance

Operate, maintain and renew Council buildings, footpaths and lighting.

2,048 535

2,583 (178) 2,405

Local laws and regulatory services

Provide and enforce a range of regulatory services, resulting in a safe and pleasant environment for residents.

916 59

975 (560)

415

Swimming pools and sports venues

Provide quality, accessible aquatic and indoor sporting facilities that support a high quality of life for residents and visitors.

1,140 15

1,155 (50)

1,105

Recreation reserves, parks, playgrounds and street beautification

Maintain Council’s parks, reserves, playgrounds and streetscapes in a functional and visually pleasing landscape.

2,229 3,902 6,131

(3,272) 2,859

Public health Provide public health programs appropriate to community needs, which will assure an acceptable state of physical, mental and social wellbeing.

504 -

504 (205)

299

Library Provide public library and mobile library services for the municipality, with a customer focused service that caters for the cultural, educational and recreational needs of residents, and offers a place for the community to meet, relax and enjoy the facilities and services offered.

1,090 110

1,200 (389)

811

Art gallery and museums

Provide meaningful, innovative and inspired experiences by presenting exhibitions from the Gallery’s permanent collection; presenting exhibitions from external sources; and working with local, national and international artists.

416 -

416 (138)

278

Performing arts

Provide the community with the chance to attend a diverse selection of high quality entertainments that otherwise would not be available to them.

433 -

433 (196)

237

Pioneer Settlement Care for and conserve the Pioneer Settlement and its collection. Provide quality visitor programs, market and promote the Settlement, and provide a source of income through merchandising.

2,351 3,555 5,906

(4,130) 1,776

Indigenous affairs Promote indigenous employment programs and facilitate employment outcomes for indigenous Australians.

105 -

105 (93)

12


Initiatives 20) Assist with the review and implementation of Community Plans. 21) Implement Youth Action Plan. 22) Provide leadership/support to the community as issues of significance arise. 23) Investigate implications and opportunities through our role in the Community Based Aged Care

reform. 24) Finalise, adopt and implement an Early Years Priority Plan. 25) Implement Disability Action Plan. 26) Promote the development of the strategy to enable communication of emergency management plans

and activities to Culturally and Linguistically Diverse (CALD) communities. 27) Develop a hazardous materials plan and structural fire plan. 28) Investigate a scheme to provide an incentive for undertaking responsible pet ownership training. 29) Pursue future funding opportunities to work with the community on projects that provide community

safety. 30) Continue to develop Steggall Park Reserve. 31) Develop and implement Swan Hill Riverfront Masterplan. 32) Continue to implement actions from the Public Health and Wellbeing Plan. 33) Investigate options for the development of Chisholm Motor Sports Complex, including a drag racing

facility. 34) Investigate the option for bus shelters in Swan Hill. 35) Engage with appropriate organisations to co-locate community facilities. 36) Pursue funding for Swan Hill Regional Art Gallery redevelopment. 37) Support new citizens to our municipality to increase awareness of local customs and practice. 38) Encourage community harmony, cultural understanding and tolerance. 39) Pursue funding to develop a Diversity Plan and investigate the potential to develop a multicultural

hub. 40) Develop and implement a Cultural Plan. 41) Implement identified actions following the review of the Aboriginal Partnership Plan. 42) Continue involvement in Aboriginal Placement Program. 43) Be an active participant in the Aboriginal community planning processes throughout the municipality. Major initiatives 44) Ongoing implementation of Community Plans ($295,310). 45) Youth support initiatives ($32,710). 46) Chisholm Reserve upgrade, including drag racing facility ($2,250,000). 47) Art Gallery programs - The ACRE Residencies ($19,965). 48) Employment start up for indigenous job seekers ($30,000). 49) Footpath repairs and renewals, along with the installation of disabled kerb crossings and bicycle

paths ($238,000). 50) Rural Access Co-ordinator, with the aim of creating disability inclusive communities ($106,190). 51) Community Pride Campaign ($15,000). 52) Funding for the Harmony Day event ($15,000). 53) Library collection purchases ($110,000). 54) Conduct the Fairfax Festival ($123,000). 55) Ongoing redevelopment works at the Pioneer Settlement, including construction of a steam

workshop ($320,000) and the Heartbeat of the Murray laser light show ($3,235,000). 56) Construct a public toilet in Ronald Street, Robinvale ($55,700). 57) Efficiency upgrades to street lighting ($94,000). 58) Manangatang Recreation Reserve female change rooms project ($121,645). 59) Nyah Recreation Reserve redevelopment ($143,280) and installation of ground lighting ($191,320). 60) Swan Hill Riverfront Masterplan ($500,000). 61) Swan Hill Showgrounds lighting ($500,000).




Home and Community Care

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

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

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

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

Maternal and Child Health Participation

Participation in the MCH service (Percentage of children enrolled who participate in the MCH service)

[Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH service] x100

Participation in MCH service by Aboriginal children (Percentage of Aboriginal children enrolled who participate in the MCH service)

[Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100

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

[Number of active library members / municipal population] x100

Aquatic Facilities Utilisation

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

Number of visits to aquatic facilities / Municipal population

Animal Management

Health and safety

Animal management prosecutions (Number of successful animal management prosecutions)

Number of successful animal management prosecutions

Food safety Health and safety

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

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


Strategic Objective 3: Economic Growth To achieve our objective of Economic Growth, Council will actively promote and develop partnerships with government and other sectors in order to pursue economic growth and development for our municipality. The services, initiatives, major initiatives and service performance indicators for each business area are described below.





$'000 Land development Acquire and dispose of Council properties, along with the

management of the Tower Hill development.

1,074 465

1,539 (1,569)

(30)

Economic development Assist the organisation to facilitate an environment that is conducive to a sustainable and growing local business sector, and that provides opportunities for local residents to improve their skill levels and access employment.

427 -

427 (41) 386

Marketing and information services

Provide marketing and information services that attract new residents, investors and visitors to the municipality.

1,102 -

1,102 (494)

608

Livestock exchange Provide a livestock selling facility and associated services to primary producers and other users.

437 -

437 (522)

(85)

Infrastructure management

Maintain and renew municipal infrastructure assets including sealed roads, unsealed roads and aerodromes, along with the design and management of associated capital works projects.

3,608 4,421 8,029

(3,959) 4,070

Caravan parks Provide and maintain caravan park facilities to a standard to promote local tourism and support a high quality of life.

76 150 226

(320) (94)

Initiatives 62) Support key initiatives from the Northern Loddon Mallee Regional Strategic Plan (NLMRSP). 63) Review the Municipal Strategic Statement (MSS) with a view to encourage population growth. 64) Investigate opportunities for accommodation and services to be provided for displaced people. 65) Develop a Rural Land Use/Living Strategy.


66) Adopt the Swan Hill Residential Housing Strategy and complete the planning scheme amendments. 67) Review of the Municipal Strategic Statement (MSS) taking into consideration appropriate

accommodation options. 68) Investigate the connection of small towns to reticulated sewerage and potable water. 69) Advocate for higher educational opportunities in our region. 70) Promote the availability of local university access. 71) Provide access to a study common room and access to professionals for university students. 72) Investigate new opportunities to support new business development. 73) Encourage the establishment of value adding industries. 74) Conduct a Business Expansion Attraction and Retention (BEAR) Survey. 75) Encourage organisations to joint tender for works and services. 76) Promote the benefits of the region as a place to live, work and invest. 77) Assist local businesses to up-skill and retrain their workforce. 78) Investigate opportunities arising from the Murray Darling Basin Plan. 79) Review special rates and levies to support marketing activities. 80) Develop and implement Workforce Development Strategy. 81) Commence implementation of Swan Hill and Robinvale riverfront plans. 82) Actively pursue suitable alternative opportunities arising from decommissioned irrigation

infrastructure. 83) Actively pursue opportunities for regionally-focused infrastructure. 84) Investigate options for renewable energy technologies for the municipality and investment attraction. 85) Implement outcomes from the Swan Hill Regional Livestock Exchange review. 86) Investigate the possibility for railhead and rail freight centres in the municipality. 87) Monitor opportunities for the potential for new municipal offices in Swan Hill and Robinvale as part of

a mixed use development. 88) Implement staged redevelopment of the Pioneer Settlement. 89) Advance the outcomes of the Central Murray Regional Transport Study. 90) Pursue funding for the levee bank at Robinvale.

Major Initiatives 91) Renew assets at Council owned caravan parks ($150,000). 92) Economic development initiatives ($73,500). 93) Strategic roads assessment ($20,000). 94) Road reconstruction projects ($1,964,200). 95) Unsealed road resheets ($1,310,000). 96) Road sealing and reseals ($1,105,800). 97) Construct Tower Avenue at Tower Hill Estate ($185,000).



Economic Development

Economic activity

Change in number of businesses (Percentage change in the number of businesses with an ABN in the municipality)

Number to be sourced from local business statistics.

Roads Satisfaction

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

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


Strategic Objective 4: Environmental Management To achieve our objective of Environmental Management, Council will demonstrate leadership through our own actions to achieve a balance between the ongoing economic prosperity of our region and safeguarding our local natural and built environment for the enjoyment and appreciation of residents, visitors and future generations. The services, initiatives, major initiatives and service performance indicators for each business area are described below.





$'000 Tree maintenance Provide visually pleasing trees adjacent to streets and

roads, and improve and enhance the environment with tree planting projects by local groups on Council owned land.

316 -

316 (-)

316

Natural resource management

Advocate for, and assist to deliver environmental projects as part of Council's aim to become more sustainable in both the built and natural environments.

228 -

228 (50) 178

Planning department Process all planning applications, provide advice and make decisions about development proposals that require a planning permit. Represent Council at the Victorian Civil and Administrative Tribunal where necessary. Monitor Council’s Planning Scheme as well as preparing major policy documents shaping the future of the city. Prepare and process amendments to the Council Planning Scheme and carry out research on demographic, urban development, economic and social issues affecting Council.

775 -

775 (147)

628

Building department Provide statutory building services to the community, including processing building permits, emergency management responsibilities, fire safety inspections, swimming pool barrier audits and complaints and illegal building works investigations.

438 -

438 (240)

198

Street Cleaning Maintain urban streets and public areas, including footpaths, in a clean and litter free state.

411 -

411 (-)

411

Drainage Provide and maintain efficient and effective open and underground drainage systems, including functional kerb and channel systems.

359 1,310 1,669 (995)

674

Waste management Provide waste collection including kerbside collections of garbage, hard waste and green waste from all households and some commercial properties.

2,317 -

2,317 (2,319)

(2)


Initiatives 98) Active involvement in external discussions that affect the Murray River, its tributaries and lake

systems. 99) Maintain and improve the condition of Lake Boga foreshore and its environs, within Council’s area

of control, in collaboration with other stakeholders. 100) Implement the Waste Management Plan. 101) Expand the green waste collection service. 102) Continue to lobby for a state-wide container deposit scheme. 103) Complete a Rural Land Use Strategy that considers the potential impact of dewatered land and a

changing climate. Major Initiatives 104) Nyah West commercial area drainage upgrade ($350,000). 105) Robinvale stormwater pipeline ($916,825). 106) Robinvale town levee design works ($42,800). 107) Roadside weeds and pest management program ($50,000). 108) Upgrade landfill site service roads and stormwater management ($35,000). 109) Planning studies for the Swan Hill bridge location ($50,000) and Bromley Road Masterplan

($20,000).

Service Performance Outcome Indicators Service Indicator Performance Measure Computation

Statutory planning

Decision making

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

[Number of VCAT decisions that did not set aside Council’s decision in relation to a planning application / Number of VCAT decisions in relation to planning applications] x100

Waste collection

Waste diversion

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

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

Performance Statement The service performance indicators detailed in the preceding pages will be reported on within the Performance Statement which is prepared at the end of the year as required by section 132 of the Act and included in the 2014/15 Annual Report. The Performance Statement will also include reporting on prescribed indicators of financial performance (outlined in section 11) and sustainable capacity, which are not included in this budget report. The full set of prescribed performance indicators are audited each year by the Victorian Auditor General who issues an audit opinion on the Performance Statement. The major initiatives detailed in the preceding pages will be reported in the Annual Report in the form of a statement of progress in the report of operations.


3. Budget influences

Significant Influences There were a number of influences from the 2013/14 year that have had a significant impact on the setting of the 2014/15 budget. These include:

Non-indexation of Council's 2014/15 Grants Commission funding, resulting in a $178,000 reduction in real terms.

Significant funds for capital works budgeted for 2013/14 now to be completed in 2014/15.

Tight labour market for senior managers and some professional positions.

A slowdown in new building activity due to tight economic circumstances and reduced government expenditure and incentives.

Deferral of $1.155 million in new borrowings from 2013/14 to 2014/15 as the funds were not required.

An organisational restructure completed in June 2014 created savings in employee costs which will begin to be realised in 2014/15.

Reduction in interest income due to low interest rates, the self financing of Council’s unfunded superannuation liability and changed legislation on the method of calculating interest on overdue rates.

Key Budget Principles for the 2014/15 Year Guidelines setting out key budget principles upon which the budget is prepared were developed. These are:

Existing fees and charges to be increased in line with cost increase or market levels, whichever is applicable.

Include the first year savings from the organisation restructure.

Service levels generally maintained at 2013/14 levels with an emphasis on innovation, efficiency and asset rationalisation.

New staffing proposals to be justified on a business case and generally externally funded.

Real savings in expenditure and increases in revenue identified in 2013/14 to be preserved or used to fund initiatives identified in the Council Plan.

Operating revenues and expenses arising from completed 2013/14 capital projects to be included.

Availability of borrowings totalling $1.295 million to fund specific capital projects if required.

Creation of cash reserves to help fund asset replacements required in the future.

Continuation of budgeted recurrent and cash surpluses.

Externally funded positions will not be continued once the funding ceases.


4. Budget highlights In addition to continuation of a wide range of existing services, the 2014/15 Council Budget includes a number of highlights, including:

2.86% increase in rate and waste management revenue. Comprising a 3% general rate rise and 2.2% increase in garbage charges.

New laser light show at the Pioneer Settlement, known as Heartbeat of the Murray ($3,235,000) *

Chisholm Reserve Motor Sports Complex upgrade ($2,250,000) *

Nyah West commercial area drainage upgrade ($350,000)

Robinvale stormwater pipeline ($916,825)

Swan Hill Riverfront works ($500,000) *

Public toilets Ronald Street, Robinvale ($55,700)

Manangatang Recreation Reserve female change rooms ($121,645)

Nyah Recreation Reserve ground lighting ($191,320)

Robinswood Oval lighting ($132,155) *

Efficiency upgrades to public street lighting ($64,000)

Continued implementation of Community Plans with projects throughout the municipality including Ultima, Lake Boga, Nyah, Manangatang, and Woorinen ($295,310)

Additional rates funded expenditure for buildings ($32,170)

Total expenditure on roads, including external funding ($6,858,500)

Increase in Library expenditure ($27,000)

Additional funding for Harmony Day ($5,000)

* subject to external funding


5. Budget Statements Budget Statements include:

Income Statement

Balance Sheet

Cash Flow Statement

Statement of Capital Works

Rates Determination Statement

Investment Reserves

This section sets out the budgeted financial statements for 2014/15 in detail. The information is the basis of the disclosures and analysis of the annual budget in this report.


Budgeted Income Statement For the year ending 30 June

2013/14 Budget

2013/14 Forecast Actual

2014/15 Budget

$000

Notes

$000 $000

Income from ordinary activities Rates and garbage charges 23,260 23,244 24,146 1 Statutory fees and fines 1,038 1,098 1,019 User fees 4,939 4,888 4,977 Grants – operating (recurrent) 10,351 10,262 13,256 2 Grants – operating (non-recurrent) 943 3,448 399 3 Grants – capital (recurrent) 2,053 2,028 1,980 Grants – capital (non-recurrent) 10,465 3,195 5,297 4 Contributions – cash non-recurrent 590 689 224 Contributions – non monetary assets 725 10 700 5 Reimbursements 198 240 255 Interest 870 600 720 6 Net gain from disposal of assets 111 93 411 Other income (net of cost of goods sold) 1,349 1,776 1,231 7 Total income 56,892 51,571 54,615 Expenses from ordinary activities Employee benefits 19,051 18,764 19,707 8 Materials and services 14,334 15,206 12,515 9 Agency payments and community grants 5,754 5,712 5,708 Bad and doubtful debts 6 5 4 Depreciation and amortisation 7,580 7,726 8,264 Finance costs 420 378 499 Other expenses 925 1,061 1,022 Total expenses 48,070 48,852 47,719 Surplus 8,822 2,719 6,896 Movements in Equity Net increase in asset revaluation reserves 9,123 9,123 8,262 Total changes in equity 17,945 11,842 15,158 Non-recurrent items included in above results Income: Land sales 110 38 325 Grants and contributions – non-recurrent 11,408 6,643 5,696 Contributions – cash non recurrent 590 689 224 Capital contributions – non-cash 725 10 700 Grants commission in advance – previous year (3,054) (3,073) - Tower Hill GST refund - 250 - Operational expenditure reserve transfers (107) 750 (106) Expenditure: Major projects/once off items 2,888 3,746 1,119 Feasibility and planning studies 41 115 116 Non-recurrent items (6,743) (1,446) (5,604) Recurrent operating surplus 2,079 1,273 1,292


Budget Income Statement Variance Notes

1 Rates and charges income to increase 2.86% excluding additional Supplementary Rates of $126,000.

2 Recurrent operating grants are forecast to increase $3.0 million in 2014/15. This is due to Council’s Victorian Grants Commission allocation being received in full during 2014/15. Fifty per cent of Council’s 2013/14 Grants Commission allocation was prepaid in the 2012/13 year.

3 Non-recurrent operating grants are above forecast due to the receipt of flood repair costs of $2.13 million. These funds had been forecast to be received in the 2012/13 year, however payment had been delayed pending final sign off of completed works by the funding body.

4 The major variances in the budget to anticipated actual figures relate to grants for the Swan Hill Aerodrome ($4.6 million), Heartbeat of the Murray laser light show ($1.1 million) and Chisholm Reserve upgrade ($2.0 million) which were unable to be secured in 2013/14. Grants for the Heartbeat of the Murray and Chisholm Reserve are forecast to be received in 2014/15. Further grants to be received in 2014/15 are for the Swan Hill Riverfront ($350,000) and the Swan Hill Showgrounds lighting ($250,000).

5 The 2013/14 budget allowed for $700,000 in donated assets from the Tower Hill Estate development, however no work has commenced. The budget for 2014/15 has allowed for the receipt of these infrastructure assets.

6 Interest income for 2013/14 is expected to be $270,000 below forecast due to the late reimbursement of flood recovery money expected in the prior financial year, low interest rates offered on investments and the change in legislation relating to the interest charges on outstanding rates.

7 Tower Hill land sales in 2013/14 are expected to be $547,000 above forecast.

8 Employee costs for 2013/14 were below forecast due to a number of positions that were vacated during the year and not filled. Employee costs for 2014/15 are forecast to increase by 4.5%. This is inclusive of the EBA increase, staff movements between employment bands, performance bonuses and a 0.25% increase in superannuation contributions. WorkCover premiums have also been forecast to increase by $143,000. The capitalisation of engineering staff time in design and supervision of capital projects is $330,000 lower than the previous financial year. Staff time in construction, design and supervision fluctuates significantly year-on-year and is usually offset in the value of works tendered out to contractors.

9 The 2013/14 result includes $1.15 million for the Swan Hill Community Hub project and $669,000 for flood recovery works which are now complete. It also includes $1.64 million for the Tower Hill Estate development. For 2014/15, the Tower Hill Estate costs are forecast to decrease $610,000.


Budgeted Balance Sheet As at 30 June

2013/14 Budget

$000

2013/14 Forecast Actual $000

2014/15 Budget

$000

Notes

Current assets Cash and cash equivalents 10,822 9,646 8,667 1 Trade and other receivables 1,638 1,789 1,821 Inventories 48 61 39 Assets held for sale 158 110 110 Other assets 356 225 270 Total current assets 13,022 11,831 10,907 Current liabilities Trade and other payables 4,267 2,923 2,871 2 Provisions 3,721 4,816 5,058 Interest bearing loans and borrowings 1,438 1,180 1,143 3 Total current liabilities 9,426 8,919 9,072 Net current assets 3,596 2,912 1,835 Non-current assets Trade and other receivables 179 118 118 Property, plant, equipment and infrastructure 392,144 422,809 439,196 4 Intangible assets 973 768 768 Total non-current assets 393,296 423,695 440,082 Non-current liabilities Interest bearing loans and borrowings 8,913 6,964 7,117 3 Provisions 1,792 1,719 1,718 Total non-current liabilities 10,705 8,683 8,835 Net assets 386,187 417,924 433,082 Equity Accumulated surplus/reserves 210,365 271,220 278,116 Asset revaluation reserve 175,822 146,704 154,966 Total equity 386,187 417,924 433,082

Budgeted Balance Sheet Variance Notes 1 Cash and cash equivalents for 2014/15 has reduced due to the advance payment of Grants

Commission not being prepaid and there is a reduction in carry forward capital works projects.

2 Trade and other payables are forecast to be reduced due to the reductions in materials and services.

3

Interest bearing loans and borrowings in 2013/14 is $2.2 million lower than the budget, due to the budgeted loan in 2012/13 of $1.59 million not being taken up and a reduction of the 2013/14 loan from $4.655 million to $3.5 million. The budgeted borrowing in 2014/15 for capital works is $1.295 million.

4 2013/14 property, plant, equipment and infrastructure is well above budget due to the first time recognition of land under road assets undertaken at 30 June 2013. The $34.1 million value of land under roads had not been forecast in the 2013/14 budget. The value of property, plant, equipment and infrastructure is to increase $16.4 million in 2014/15. Additions to the infrastructure class of assets come from the $16.7 million capital works program and the expected revaluation increase in other infrastructure assets ($8.6 million).


Budgeted Cash Flow Statement For the year ending 30 June 2013/14

Budget

$000

2013/14 Forecast Actual $000

2014/15 Budget

$000

Notes

Cash flows from operating activities Rates 23,172 23,128 24,110 1 Statutory fees and fines 1,038 1,098 1,019 User charges and other fines (inclusive of GST) 5,427 5,377 5,474 Grants (inclusive of GST) 23,812 18,932 20,932 2 Interest 870 600 720 Other revenue (inclusive of GST) 3,717 4,442 3,144 3 Payments to suppliers (inclusive of GST) (22,504) (24,465) (21,252) 4 Payments to employees (inclusive of GST) (18,808) (18,479) (19,465) 5 Net cash provided by operating activities 16,724 10,633 14,682 Cash flows from investing activities Proceeds from financial assets - 1,014 - Payment for property, plant and equipment, infrastructure (23,411) (15,149) (16,029) 6 Proceeds from sale of property, plant and equipment, infrastructure 654 465 752

Net cash used in investing activities (22,757) (13,670) (15,277) Cash flows from financing activities Borrowing costs (420) (378) (499) Proceeds from interest bearing loans and borrowings 4,655 3,500 1,295 7 Repayment of interest bearing loans and borrowings (1,197) (1,196) (1,180) Net cash provided by (used in) financing activities 3,038 1,926 (384) Net increase/(decrease) in cash held (2,995) (1,111) (979) Cash and cash equivalents at the beginning of the financial year 13,817 10,757 9,646

Cash and cash equivalents at the end of the financial year 10,822 9,646 8,667


Budgeted Cash Flow Statement (continued)

2013/14 Budget

2013/14 Forecast Actual

2014/15 Budget

Notes

$000 $000 $000 Reconciliation to operating result Net surplus from operations 8,822 2,719 6,896 Depreciation and amortization 7,580 7,726 8,264 Profit on asset disposals (111) (93) (411) Non-cash capital contributions (725) (10) (700) Cost of Tower Hill land sold 26 - - Borrowing costs 420 378 499 Movements in:

Current receivables (82) (110) (33) Other operating assets 8 (2) 22 Inventories 42 47 (45) Non-current receivables (5) - - Current payables/accruals 525 109 (52) Current provisions 244 285 242 Current trust funds (20) (416) -

Net movement in assets / liabilities 712 (87) 134 Net cash provided by operating activities 16,724 10,633 14,682


Budgeted Cashflow Statement Variance Notes 1 Rates and charges income to increase 2.86% excluding additional Supplementary Rates of

$126,000.

2 The anticipated actual result for 2013/14 is $4.88 million below forecast. The majority of this variance is due to grants not being received for the Swan Hill Aerodrome, Chisholm Reserve Motor Sports Complex and the Pioneer Settlement Heartbeat of the Murray laser light show.

3 Other revenue for 2014/15 is lower due to a reduction in user group contributions and Tower Hill Estate sales. The user group contributions were higher in 2013/14 due to the construction of the Swan Hill Community Hub.

4 Payments to suppliers are reduced in 2014/15 due to the reductions on materials and contract costs. Payments made in 2013/14 included costs for the Swan Hill Community Hub and additional flood recovery works which are not recurring in 2014/15, and development costs for the Tower Hill Estate have reduced significantly.

5 Payments to employees are forecast to increase by 4.5%. This is inclusive of the EBA increase, staff movements between employment bands, performance bonuses and a 0.25% increase in superannuation contributions. WorkCover premiums have also been forecast to increase by $143,000. The capitalisation of engineering staff time in design and supervision of capital projects is $330,000 lower than the previous financial year. Staff time in construction, design and supervision fluctuates significantly year-on-year and is usually offset in the value of works tendered out to contractors.

6 Payments for property, plant, equipment and infrastructure are expected to be $8.3 million below forecast. This is due to funding for a number of projects not being received or unexpected delays in the planning or sourcing of contractors. Specific variances are covered in more detail in the Statement of Capital Works variance analysis.

7 The budget had allowed for a loan of $4.655 million. Of this, $3.3 million was to replenish Council’s working capital after the payment of its defined benefit superannuation unfunded liability. It was determined that $2.95 million was required to replenish Council’s working capital and the funding for capital works was reduced to $550,000 due to a number of projects not being able to attract matching grant funding. The forecast for 2014/15 is to borrow $1.295 million for capital works projects only. A detailed list of projects is contained in Section 13 - Borrowing Strategy and Appendix C – Capital Works.


Statement of Capital Works

For year ending 30 June 2013/14 2013/14 2014/15 Notes

Capital Works Area Budget Forecast Actual

Budget

$000 $000 $000 Land 880 879 280 Buildings 768 1,551 446 Sealed roads 12,537 6,348 6,218 1 Unsealed roads 1,874 1,868 1,097 Kerb and channel 30 30 92 Footpaths 230 308 174 Drainage 1,412 159 1,509 2 Heritage and culture 2,047 379 3,665 3 Plant and office equipment 1,686 1,552 1,271 Other infrastructure 2,328 1,907 1,977 Waste management 344 178 - Total capital works and asset purchases 24,136 15,159 16,729 Represented by: Renewal 19,037 11,310 12,392 Upgrade 757 1,238 969 New assets 4,342 2,611 3,368 Total capital works and asset purchases 24,136 15,159 16,729 Includes donated assets of:- Roads, streets, bridges and footpaths 525 - 500 Drainage 200 - 200 Other infrastructure - 10 - Total donated infrastructure assets 725 10 700

Statement of Capital Works Variance Notes 1 Sealed road capital works for 2013/14 is $6.18 million below forecast due to the works for the Swan

Hill Aerodrome redevelopment ($7 million) and Chisholm Reserve upgrade ($2 million) not having grant funding secured. Funding for the aerodrome project was unable to be attained, so works on this project were reduced to $2.42 million. Funding for the Chisholm Reserve project has been deferred and is included in the 2014/15 budget.

2 Drainage works for 2013/14 is below forecast due to the Robinvale stormwater pipeline project being delayed. This project has been carried forward to the 2014/15 year and is expected to be complete by December.

3 Heritage and culture capital works forecast for 2013/14 included $1.46 million for the Pioneer Settlement Heartbeat of the Murray laser light show and $460,000 for the Pioneer Settlement steam workshop redevelopment. These projects were dependant on grant funding. As the funding level was unable to be confirmed, the projects have been carried forward to 2014/15.


Rates Determination Statement For the year ending 30 June 2013/14 2013/14 2014/15 Notes Budget Forecast

Actual Budget

$000 $000 $000 Income Rates and garbage charges 23,260 23,244 24,146 1 Statutory fees and fines 1,038 1,098 1,019 User fees 4,939 4,888 4,977 Grants – operating (recurrent) 10,351 10,262 13,256 2 Grants – operating (non-recurrent) 943 3,448 399 3 Grants – capital (recurrent) 2,053 2,028 1,980 Grants – capital (non-recurrent) 10,465 3,195 5,297 4 Contributions – cash non-recurrent 590 689 224 Contributions – non-monetary assets - 10 - Reimbursements 198 240 255 Interest income 870 600 720 5 Proceeds from disposal of assets 654 466 752 Other income 1,376 1,776 1,231 6 Total income 56,737 51,944 54,256 Expenses Employee benefits 19,051 18,764 19,707 7 Contract payments materials and services 14,334 15,206 12,515 8 Agency payments and community grants 5,754 5,712 5,708 Bad and doubtful debts 6 5 4 Finance costs 420 378 499 Other expenses 925 1,061 1,022 Total expenses 40,490 41,126 39,455 Net operating result 16,247 10,818 14,801 Less capital items / loans Capital expenditure and asset purchases (23,411) (15,149) (16,029) 9 Loan principal redemption (1,197) (1,144) (1,128) Proceeds from loans 4,655 3,500 1,295 10 Rates determination result (3,706) (1,975) (1,061) Reserve transfers (net) 7,046 6,840 1,160 11

Budget result surplus 3,340 4,865 99


Rates Determination Statement Variance Notes 1 Rates and charges income to increase 2.86% excluding additional Supplementary Rates of

$126,000.

2 Recurrent grants are forecast to increase $3.0 million in 2014/15. This is due to Council’s Grants Commission allocation no longer being advanced in June for the 2014/15 financial year. Fifty per cent of Council’s 2013/14 Grants Commission allocation was prepaid in the 2012/13 year.

3 Non-recurrent operating grants are above forecast due to the receipt of flood repair costs of $2.13 million. These funds were expected in the 2012/13 year; however payment had been delayed pending final sign off of completed works by the funding body.

4 The major variances in the budget to anticipated actual figures relate to grants for the Swan Hill Aerodrome ($4.6 million), Heartbeat of the Murray laser light show ($1.1 million) and Chisholm Reserve upgrade ($2.0 million) which were unable to be secured and/or confirmed in 2013/14. Grants for the Heartbeat of the Murray and Chisholm Reserve are now budgeted to be received in 2014/15. Further grants to be received in 2014/15 are for the Country Roads and Bridges program ($1.0 million), Swan Hill Riverfront precinct ($350,000) and the Swan Hill Showgrounds lighting ($250,000).

5 Interest income for 2013/14 is expected to be $270,000 below forecast due to the late reimbursement of flood recovery money expected in the prior financial year, low interest rates offered on investments and the change in legislation relating to the interest charges on outstanding rates.

6 Tower Hill land sales in 2013/14 are expected to be $547,000 above forecast.

7 Employee costs for 2013/14 are below budget due to a number of positions that were vacated during the year and not filled. Employee costs for 2014/15 are forecast to increase by 4.5%. This is inclusive of the EBA increase, staff movements between employment bands, performance bonuses and a 0.25% increase in superannuation contributions. WorkCover premiums have been forecast to increase by $143,000. The capitalisation of engineering staff time in design and supervision of capital projects is $330,000 lower than the previous financial year. Staff time in construction, design and supervision fluctuates significantly year-on-year and is usually offset in the value of works tendered out to contractors.

8 The 2013/14 result includes $1.15 million for the Swan Hill Community Hub project and $669,000 for flood recovery works which are now complete. It also includes $1.64 million for the Tower Hill Estate development. In 2014/15 the Tower Hill Estate costs are forecast to reduce by $610,000.

9 Payments for property, plant, equipment and infrastructure are expected to be $8.3 million below the 2013/14 forecast. This is due to funding for a number of projects not being received or unexpected delays in the planning or sourcing of contractors. The major projects that didn’t occur in 2013/14 were the Swan Hill Aerodrome upgrade, Heartbeat of the Murray laser light show and Chisholm Reserve Motor Sports Complex upgrade.

10 The budget had allowed for a loan of $4.655 million. Of this, $3.3 million was to replenish Council’s working capital after the payment of its defined benefit superannuation unfunded liability. It was determined that $2.95 million was required to replenish Council’s working capital and the funding for capital works was reduced to $550,000 due to a number of projects not being able to attract matching grant funding. The forecast for 2014/15 is to borrow $1.295 million for capital works projects only. A detailed list of projects is contained in Section 13 - Borrowing Strategy and Appendix C – Capital Works.

11 A significant number of grant funded projects had been carried forward to the 2013/14 year. These projects had been funded in prior years and funds transferred to specific purpose reserves. Many of these projects should be completed in 2013/14 so the movement in reserve transfers for 2014/15 is significantly lower as less carried forward reserve funded works are envisaged.


Investment Reserves As at 30 June Reserve 2013/14

Forecast Actual

Transfers to Reserve

Transfers from

Reserve

2014/15 Budget

$000 $000 $000 $000

Restricted: Car parking 135 10 - 145 Outfall drainage 10 - - 10 Unused grants 2,259 418 (844) 1,833 Robinvale drainage 390 50 (340) 100 Swan Hill drainage 248 200 - 448 Resort and recreation 17 5 - 22 Landfill rehabilitation and

development 1,112 150 (33) 1,229 Total restricted reserves 4,171 833 (1,217) 3,787 Discretionary:

Asset and infrastructure replacement 1,142 120 (450) 812

Tower Hill contingency 1,292 - (185) 1,107 Superannuation contingency 150 100 - 250 Other discretionary 1,489 509 (871) 1,127

Total discretionary reserves 4,073 729 (1,506) 3,296 Total reserves 8,244 1,562 (2,723) 7,083


6. Analysis of Budgeted Income Statement This section of the budget analyses the expected income and expenses of the Council for the 2014/15 year.

Budgeted income statement

Ref

2013/14 Forecast

Actual $’000

2014/15 Budget $’000

Variance

$’000 Total income 51,571 54,615 3,044 Total expenses (48,852) (47,719) 1,133 Surplus (deficit) for the year 2,719 6,896 4,177 Grants – capital (non-recurrent) (3,195) (5,297) (2,102) Contributions - non-monetary assets (10) (700) (690) Capital contributions - other sources

(236) (192) 44

Adjusted underlying surplus (deficit) 6.1 (722) 707 1,429 6.1 Adjusted underlying deficit ($1.43 million decrease) The adjusted underlying result is the net surplus or deficit for the year adjusted for non-recurrent capital grants, non-monetary asset contributions, and capital contributions from other sources. The adjusted underlying result for the 2014/15 year is a surplus of $707,000 which is an increase of $1.43 million from the 2013/14 year. In calculating the adjusted underlying result, Council has excluded grants received for capital purposes which are non-recurrent and capital contributions from other sources. Contributions of non-monetary assets are excluded as the value of assets assumed by Council is dependent on the level of development activity each year.

Operating Income

2013/14 2014/15 Forecast

Actual Budget Variance

$000 $000 $000

Income from ordinary activities Rates and garbage charges 23,244 24,146 902 Statutory fees and fines 1,098 1,019 (79) User fees 4,888 4,977 89 Grants – operating (recurrent) 10,262 13,256 2,994 Grants – operating (non-recurrent) 3,448 399 (3,049) Grants – capital (recurrent) 2,028 1,980 (48) Grants – capital (non-recurrent) 3,195 5,297 2,102 Contributions – cash non-recurrent 689 224 (465) Contributions – non monetary assets 10 700 690 Reimbursements 240 255 15 Interest 600 720 120 Net gain from sale of assets 93 411 318 Other income (net of cost of goods sold)

1,776 1,231 (545)

Total income from ordinary activities 51,571 54,615 3,044


Rates and Garbage Charges

2013/14 2014/15 Forecast


$000 $000 $000 % Rates 20,380 21,112 732 3.6% Rate abandonments (45) (62) (17) (38%) Early payment rates discount (213) (150) 63 30% Rates (new development) 104 126 22 21% Waste management charges 2,601 2,701 100 4% Marketing levy 339 339 - - Debt collection costs recovered 78 80 2 3% Total rates and garbage charges 23,244 24,146 902 3.9% The increase in general rate revenue is 3.0% when the 2013/14 supplementary rates received from new development are included. This is one of the lowest increases in the state. An increase in rate abandonments due to ratepayer objections has been allowed due to new land valuations arising from the general revaluation. The early payment rates discount amount is expected to reduce as the discount offered is reduced to reflect current interest rates offered by banking institutions. Waste management charges on existing services will increase by 1.9% on 120 litre bins and 2.5% on 240 litre rubbish bins. The remaining increase relates to new services.

Statutory Fees and Fines Statutory fees and fines comprise income generated for Council as a result of Federal or State legislation or Council by-laws, including planning fees, animal registration, parking fees and fines. User Fees User fees comprise amounts charged to recipients of Council goods and services to fully or partially cover the cost of delivering those services. In a limited number of cases, Council recovers a gross profit margin as part of the user charge. User fees are budgeted to increase primarily by inflation.


Grants – Operating (Recurrent) Recurrent grants are received from State and Federal governments for full or partial cost of some services provided by Council. Generally, recurrent grants will increase by CPI. Victorian Grants Commission (VGC) income identified in 2013/14 represents only 50% of the 2013/14 allocation as the first 50% of the allocation was advanced in the 2012/13 year. The budget allows for the full 2014/15 allocation being received in the 2014/15 year. No indexation of VGC revenue will be passed on over the next three financial years from the Federal Government. This loss of indexation amounts to approximately $178,000. Recurrent grants received from the State and Federal governments continue to reduce in real terms as Council costs increase and increased service elements exceed increases in CPI. Major recurrent grants within the budget include:

2013/14 2014/15 Service Area Forecast


$000 $000 $000 % Grants Commission* 3,078 6,181 3,103 101% Families and children’s services 739 763 24 3% Federally-funded aged and disability services 4,449 4,429 (20) (1%) State-funded aged and disability services 1,368 1,376 8 1% * The forecast actual of $3.08 million excludes $3.05 million advanced in June 2013 of the 2013/14 VGC allocation. Grants – Operating (Non-recurrent) Non-recurrent grants are received from State and Federal governments for full or partial cost, of once off operational projects to be conducted by Council. A listing of these projects can be found in Appendix C – Major projects program.

Grants – Capital (Recurrent) Recurrent capital grants relate to two forms of funding. Roads to Recovery funding which is received from the Federal government and Country Roads and Bridges funding which is received from the State government.

2013/14 2014/15 Forecast


$000 $000 $000 % Federal funding – Roads to Recovery 1,028 980 (48) (5%) State funding – Country Roads and Bridges 1,000 1,000 - - Total non-recurrent grants 2,028 1,980 (48) (2%) Grants – Capital (Non-recurrent) Capital grants include all monies received from State, Federal and community sources for the purposes of funding the capital works program. For a full list of capital works projects and the associated grant funding received for each project refer to Appendix C.


Contributions – Cash Non-recurrent Cash contributions are expected to decrease during 2014/15.

2013/14 2014/15 Forecast


$000 $000 $000 % Operational programs / projects 453 32 (421) (93%) Capital works 236 192 (44) (19%) Total contributions – cash non-recurrent 689 224 (465) (67%) The majority of the 2013/14 contributions received relate to the Swan Hill Community Hub contributions from user groups. There are no major projects with significant income contributions forecast for the 2014/15 year.

Contributions – Non-monetary Assets Non-monetary capital contributions primarily comprise infrastructure assets such as roads and drains that transfer to Council ownership once a property developer completes a subdivision or other development works.

The budgeted amount of $700,000 is entirely associated with infrastructure assets from the Tower Hill Estate development.

Reimbursements Reimbursements comprise of WorkCover and insurance claims. A small increase is due to an increase in WorkCover claims, and unbudgeted insurance claims.

Interest Investment interest income is expected to increase slightly during 2014/15 due to an increase in cash held and an expectation that interest rates will gradually increase during the financial year.

Net Gain from Sale of Assets Net gain from sale of assets represents the amount for which Council assets are sold or traded-in, less the depreciated value of the asset at the time of sale. The amount budgeted each year changes marginally depending on the timing of scheduled individual plant and equipment replacements. The budget for 2014/15 sees an increase in income due to the sale of land at Blackwire Reserve.

Other Income (Net of cost of goods sold) Other income is made up of sundry items that don’t fit the earlier classifications. The majority of this income item is represented by land sales at Tower Hill. The decrease in the budgeted income is due to a reduction in expected sales within the estate due to the number of lots available and ready for sale.


Operating Expenses

2013/14 2014/15 Item Forecast


$000 $000 $000

Expenses from ordinary activities Employee benefits 18,764 19,707 943 Materials and services 15,206 12,515 (2,691) Agency payments and community grants 5,712 5,708 (4) Bad and doubtful debts 5 4 (1) Depreciation and amortisation 7,726 8,264 538 Finance costs 378 499 121 Other expenses 1,061 1,022 (39) Total expenses from ordinary activities 48,852 47,719 (1,133)

Employee Benefits Employee benefits include salary, wages and other costs of employing staff (e.g. WorkCover, superannuation, leave entitlements), and involves direct employees and staff employed through agencies. Employee costs are forecast to increase by 5.0% or $0.94 million compared to 2013/14. This increase primarily relates to EBA increases, reclassifications, performance bonuses and oncosts. The capitalisation of engineering staff time in design and supervision of capital projects is $330,000 lower than the previous financial year. This accounting adjustment has increased employee costs by 1.8%. Staff time in construction, design and supervision fluctuates significantly year-on-year and is usually offset in the value of works tendered out to contractors. A number of positions that were vacated during the year were not readvertised pending the outcome of the organisational restructure.

Materials and Services Payments for materials and services comprises goods and services purchased for the general operations and activities of Council and the cost of non-recurrent operational items funded through Council’s major projects budget process. The major variances in this category are additional funds allocated to road and infrastructure maintenance, a decrease in Tower Hill development costs to coincide with the expected decrease in sales, and a decrease in major project and organisational support expenses. The items comprising materials and services are:

2013/14 2014/15 Item Forecast


$000 $000 $000 % Waste management 1,538 1,564 26 2% Road and infrastructure maintenance 1,737 1,831 94 5% Tower Hill development costs 1,567 1,008 (559) (36%) Major projects 3,255 901 (2,354) (72%) Building maintenance and repairs 758 721 (37) (5%) Organisational support 1,293 1,194 (99) (8%) Cleaning 643 679 36 6% Community support and events 1,218 1,364 146 12% Cultural and heritage programs 385 429 44 11% Insurance 653 774 121 19% Utilities 1120 1125 5 1% Parks and reserves maintenance 415 456 41 10% Professional services 624 469 (155) (25%) Total materials and services 15,206 12,515 (2,691) (18%)


Agency Payments and Community Grants Total contributions paid by Council to other organisations are budgeted to decrease during 2014/15. This category of expenses includes funds received from Federal or State government. These are redirected to other organisations as well as additional payments from Council to help groups fund their activities. These groups include organisations such as Swan Hill Incorporated (Special Marketing Levy) and the local municipal unit of the State Emergency Service. Council also receives federally-funded grants for Packaged Aged Care and provides these services to ten other municipalities as the lead agency for the region. The largest items in this category are: 2013/14 2014/15 Item Forecast


$000 $000 $000 % Community aged care packages 4,456 4,428 (28) (1%) Swan Hill Incorporated (Special Marketing Levy) 339 339 - - Swan Hill Leisure Centre Committee of Management 450 450 - - Community grants and donations 431 436 5 1% Depreciation and Amortisation Depreciation represents an allocation of the current replacement cost of Council assets over their remaining economic life. The increase is consistent with the additional capital expenditure budgeted for the year, plus an allowance for increased replacement cost of existing assets.

Finance Costs Borrowing costs are the interest paid by Council on loans and overdrafts. The budget reflects the movement in the total outstanding loan balance in accordance with Council’s borrowings strategy. More detail is discussed in the section on Rates Determination Statement and Council’s Borrowing Strategy.

Other Expenses This expense category comprises Councillor allowance expenses, audit fees, legal costs, taxes paid, bank charges etc.


7. Analysis of Budgeted Cash flow This section of the budget analyses the expected cash flows for the 2014/15 year. The analysis is based on three main categories of cash flow. In summary these are: Operating activities – these activities refer to the cash generated or used in the normal service

delivery functions of the Council.

Investing activities – refer to cash generated or used in the enhancement or creation of infrastructure and other assets. The acquisition or sale of other assets such as vehicles, property and equipment is also included in this category.

Financing activities – refers to cash generated or used in the financing of Council functions and include borrowings from financial institutions and advancing of repayable loans to other organisations. Repayment of borrowings is also included in this category.

2013/14 2014/15

Service Area Forecast Actual

Budget Variance

$000 $000 $000 % Inflows Inflows (Outflows) (Outflows) Cash flows from operating activities Payments (including GST) (42,944) (40,717) 2,227 (5%) Receipts (including GST) 53,577 55,399 1,822 3% Net cash provided by operating activities 10,633 14,682 4,049 38% Cash flows from investing activities Proceeds from financial assets 1,014 - (1,014) - Proceeds from sale of assets (including GST) 465 752 287 62% Payments for asset renewals and acquisitions (including GST) (15,149) (16,029) (880) 6% Net cash used in investing activities (13,670) (15,277) (1,607) 12% Cash flows from financing activities Borrowing costs (378) (499) (121) 32% Proceeds from interest bearing liabilities / leases 3,500 1,295 (2,205) (63%) Repayment of interest bearing liabilities/ leases (1,196) (1,180) 16 (1%) Net cash provided by (used in) financing activities 1,926 (384) (2,310) (120%) Net increase / (decrease) in cash (1,111) (979) 132 (12%) Cash at the beginning of the year 10,757 9,646 (1,111) (10%) Cash at the end of the year 9,646 8,667 (979) (10%) Represented by Cash and investment reserves

Restricted 5,969 4,992 (977)

(16%) Discretionary 2,275 2,091 (184) (8%) Working capital 1,402 1,584 182 13%

9,646 8,667 (979) (10%)


Operating Activities Cash Flow Refers to the cash generated or used in the normal service delivery functions of Council. Cash remaining after paying for service provision to the community might be available for investment in capital works, or repayment of debt. Operating activities will generate $14.68 million during 2014/15. This is an increase on the $10.63 million generated in 2013/14.

Investing Activities Cash Flow Refers to cash generated or used in the enhancement or creation of infrastructure and other assets. These activities also include the acquisition and sale of other assets such as vehicles, property and equipment. Capital expenditure is expected to increase by $880,000 in 2014/15. Significant projects to be undertaken are the Chisholm Reserve upgrade, Heartbeat of the Murray laser light show, Swan Hill Showgrounds lighting and the Swan Hill Riverfront.

Financing Activities Cash Flow Refers to cash generated or used to finance Council functions and includes borrowings from financial institutions and advancing of repayable loans to other organisations. These activities also include repayment of the principal component of loan repayments for the year. Council will borrow $1.295 million during 2014/15 to help finance a significant capital works program of more than $16 million. Council’s borrowing and cost of servicing expenses as a percentage of total revenue remains at a very low 0.9% (0.7% in 2013/14).

Cash and Investment Reserves Council is budgeting to utilise some of its cash reserves to help fund expenditure. The majority of these funds represent allocated expenditure in 2013/14 that will now be expended in 2014/15. Explanation of investment categories is as follows:

Restricted purposes – These funds must be applied for specified purposes in accordance with various legislative, contractual requirements or Council resolution. Whilst these funds earn interest revenues for Council, they are not available for other purposes.

Discretionary purposes – These funds are available for whatever purpose Council decides is their best use. There are no restrictions on the use of these funds other than as Council may itself impose. The decisions about future use of these funds has been reflected in Council’s long-term financial plan and any changes in future use of the funds will be made in the context of the future funding requirements set out in the plan.

Working Capital – These funds are free of all specific Council commitments and represent funds available to meet daily cash flow requirements and unexpected short term needs. Council regards these funds as the minimum necessary to ensure that it can meet its commitments as and when they fall due without borrowing further funds. A high level of working capital is desired. The continuation of the early rates payment discount is expected to continue to improve the early collection of rate income, and rates by instalments will also assist in maintaining higher cash levels.


8. Analysis of Capital Budget This section analyses the planned capital works expenditure budget for the 2014/15 year and the sources of funding for the capital budget. 8.1 Capital works expenditure Capital Works Areas Ref

Forecast Actual

2013/14 $’000

2014/15 Budget

$’000

Variance

$’000 Works carried forward 8.1.1 Property Land - 180 180 Buildings 1,120 102 (1,018) Total property 1,120 282 (838) Plant and equipment Plant, machinery and equipment 96 - (96) Total plant and equipment 96 - (96) Heritage and culture Heritage and culture 66 1,780 1,714 Total heritage and culture 66 1,780 1,714 Infrastructure Sealed roads 153 1,800 1,647 Drainage 50 1,119 1,069 Other infrastructure 802 602 (200) Total infrastructure 1,005 3,521 2,516 Total works carried forward 2,287 5,583 3,296 New works Property 8.1.2 Land 879 100 (779) Buildings 431 344 (87) Total property 1,310 444 (866) Plant and equipment 8.1.3 Plant, machinery and equipment 1,456 1,271 (185) Total plant and equipment 1,456 1,271 (185) Heritage and culture 8.1.4 Heritage and culture 313 1,885 1,572 Total heritage and culture 313 1,885 1,572 Infrastructure 8.1.5 Sealed roads 6,195 3,918 (2,277) Unsealed roads 1,868 1,097 (771) Footpaths 308 174 (134) Kerb & channel 30 92 62 Drainage 109 190 81 Other infrastructure 1,095 1,375 280 Total infrastructure 9,605 6,846 (2,759) Waste management Waste management 178 - (178) Total waste management 178 - (178) Total new works 12,862 10,446 (2,416) Total capital works expenditure 15,149 16,029 880 Represented by: Asset renewal expenditure 8.1.6 11,310 12,392 1,082 New asset expenditure 8.1.6 2,601 2,668 67 Asset upgrade expenditure 8.1.6 1,238 969 (269) Asset expansion expenditure 8.1.6 - - - Total capital works expenditure 15,149 16,029 880


8.1.1 Carried forward works ($5.58 million) At the end of each financial year there are projects that are either incomplete or not commenced due to factors including planning issues, weather delays, and lack of grant funding or extended consultation. For the 2013/14 year it is forecast that $5.58 million of capital works will be incomplete and be carried forward into the 2014/15 year. The more significant projects include the Chisholm Reserve upgrade ($1.8 million), Pioneer Settlement Heartbeat of the Murray laser light show ($1.46 million) and the Robinvale stormwater pipeline ($920,000). 8.1.2 Property ($0.44 million) The property class comprises land and buildings including community facilities, municipal offices, sports facilities and pavilions. For the 2014/15 year, major items in this category are a toilet construction in Robinvale ($50,000), capital maintenance to buildings across the municipality ($170,000) and completion of the Swan Hill Dog Pound ($30,000). 8.1.3 Plant and equipment ($1.27 million) Plant and equipment includes plant, machinery and equipment, furniture and equipment, computers and telecommunications. For the 2014/15 year, $1.27 million will be spent on plant, equipment and other projects. The more significant projects include ongoing cyclical replacement of the plant and vehicle fleet ($1.1 million), upgrade and replacement of information technology ($120,000) and mechanical assistance to Council’s archives ($70,000). 8.1.4 Heritage and culture ($1.89 million) Heritage and culture includes site buildings and exhibits at the Pioneer Settlement, artworks at the Regional Art Gallery and library books. For the 2014/15 year, $1.89 million will be spent on library book replacement ($110,000) and to commission the Heartbeat of the Murray laser light show at the Pioneer Settlement ($1.78 million). 8.1.5 Infrastructure ($6.85 million) Infrastructure includes roads, bridges, footpaths, drainage, recreation, leisure and community facilities, parks, open space and streetscapes, off street car parks and other structures. For the 2014/15 year, $5.28 million will be spent on road projects. The more significant projects include local road reconstructions and reseals on sealed roads ($1.99 million), federally funded Roads to Recovery and Country Roads and Bridges projects ($1.98 million), road resheeting on unsealed roads ($630,000) and works associated with the Chisholm Reserve race track ($450,000). $190,000 will be spent on the stormwater drainage upgrade to the Nyah West commercial area. $1.38 million will be spent on parks, open space and streetscapes, including Swan Hill Riverfront Masterplan projects ($500,000), Swan Hill Showgrounds lighting upgrade ($300,000), Robinswood Oval lighting ($130,000), and irrigation system upgrades ($80,000). 8.1.6 Asset renewal ($12.39 million), new assets ($2.67 million) and upgrade ($0.97 million) A distinction is made between expenditure on new assets, asset renewal, upgrade and expansion. Expenditure on asset renewal is expenditure on an existing asset, or on replacing an existing asset that returns the service of the asset to its original capability. Expenditure on new assets does not have any element of expansion or upgrade of existing assets but will result in an additional costs for future operation, maintenance and capital renewal. The major projects included in the above categories, which constitute expenditure on new assets, are the Robinvale stormwater pipeline ($960,000), Swan Hill Riverfront projects ($500,000), strategic land purchases ($280,000), lighting towers at the Nyah Recreation Reserve ($190,000) and Robinswood Oval ($130,000), Tower Hill Estate roadworks and associated concrete works ($190,000), construction of a female toilet at the Manangatang Recreation Reserve ($120,000) and construction of a toilet in Ronald Street Robinvale ($56,000). The remaining capital expenditure represents renewals and upgrades of existing assets.


Source: Appendix C.


8.2 Funding sources Sources of Funding Ref

Forecast Actual 2013/14 $’000

2014/15 Budget

$’000

Variance

$’000 Works carried forward Current year funding Grants 440 3,244 2,804 Contributions 98 110 12 Borrowings 8 795 787 Council cash - operations 282 (180) (462) - reserves specific purpose 994 975 (19) - reserves discretionary 465 639 174 Total works carried forward 8.2.1 2,287 5,583 3,296 New works Current year funding Grants 8.2.2 4,782 4,033 (749) Contributions 223 102 (121) Borrowings 518 500 (18) Council cash - operations 8.2.3 5,160 5,235 75 - proceeds on sale of assets 8.2.4 427 426 (1) - reserves specific purpose 8.2.5 1,846 185 (1,661) - reserves discretionary 8.2.6 (94) (35) 59 Total new works 12,862 10,446 (2,416) Total funding sources 15,149 16,029 880


8.2.1 Carried forward works ($5.58 million) At the end of each financial year there are projects that are either incomplete or not commenced due to factors including planning issues, weather delays and extended consultation. For the 2013/14 year it is forecast that $5.58 million of capital works will be incomplete and be carried forward into the 2014/15 year. Significant funding includes grants for the Heartbeat of the Murray laser light show ($1.13 million) at the Swan Hill Pioneer Settlement and construction of assets associated with the Chisholm Motor Sports Complex ($2 million). 8.2.2 Grants ($4.03 million) Capital grants include all monies received from State and Federal sources for the purposes of funding the capital works program. Significant grants and contributions are budgeted to be received for the Heartbeat of the Murray laser light show ($1.38 million), Swan Hill Riverfront ($350,000), Roads to Recovery projects ($980,000), and Country Roads and Bridges program ($1 million). 8.2.3 Council cash - operations ($5.24 million) Council generates cash from its operating activities, which is used as a funding source for the capital works program. It is forecast that $5.24 million will be generated from operations to fund the 2014/15 capital works program. 8.2.4 Council cash - proceeds from sale of assets ($0.43 million) Proceeds from sale of assets include motor vehicle and plant sales in accordance with Council’s plant renewal policy of $0.43 million. 8.2.5 Reserve - specific purpose ($0.19 million) Council has significant cash reserves, which it uses to fund its annual capital works program. The reserves include monies set aside for specific purposes such as carparking and drainage. In addition Council has preserved funds from previous year(s) as a result of grants and contributions received in advance. For 2014/15, $190,000 will be used to fund construction of Stage 8 Tower Hill Estate roads and associated concrete works. 8.2.6 Reserve - discretionary ($0.04 million) In addition to specific purpose reserves, Council also has discretionary reserves for plant and vehicle replacements, waste management and land acquisition. It is forecast that $100,000 will be transferred to the plant replacement reserve as surplus to this year's operation and $600,000 used to purchase Land. A full list of Capital Works and Major Projects is available as Appendix C.


9. Analysis of Budgeted Balance Sheet

This section of the budget analyses the movements in assets, liabilities and equity between 30 June 2014 and forecast 30 June 2015.

30/6/2014 Forecast Actual

$000

30/6/2015 Budget

$000

% Change Ant Actual to

Budget

% Current assets 11,831 10,907 (8%) Current liabilities 8,919 9,072 2% Net current assets 2,912 1,835 (37%) Non-current assets 423,695 440,082 4% Non-current liabilities 8,683 8,835 2% Net non-current assets 415,012 431,247 4% Net assets 417,924 433,082 4% Equity Accumulated surplus/reserves 271,220 278,116 3% Asset revaluation reserve 146,704 154,966 6% Total equity 417,924 433,082 4%

Current assets (8% decrease) The decrease reflects the use of cash reserves to fund carried forward capital works. Current liabilities (2% increase) The increase in operational and capital expenditure is expected to lead to a higher level of trade creditors at 30 June 2015. Non-current assets (4% increase) Capital expenditure budgeted to exceed depreciation and some asset classes are scheduled for revaluation during the year. Non-current liabilities (2% increase) Additional funds are budgeted to be borrowed. Equity (4% increase) The increase is due to the budgeted operational surplus and asset revaluations.

Key assumptions In preparing the budgeted statement of financial position, it was necessary to make a number of assumptions about key assets, liabilities and equity balances as follows:

Current trade receivables and payables will change in proportion to the relevant revenue/expense items in the Income Statement.

Employee entitlements will change in proportion with the salary/wage costs.

Achievement of anticipated actual surpluses as indicated.

Revaluation of fixed asset classes on a scheduled basis during the course of their economic lives.


10. Analysis of Rates Determination Statement

This section of the budget analyses the determination of the rates and charges to be raised in order to fund the budget.

2013/14 2014/15 Change Forecast

Actual Budget Ant Actual

to Budget $000 $000 $000 %

Income Rates, garbage charges and marketing levy 23,244 24,146 902 4% Statutory fees and fines 1,098 1,019 (79) (7%) User fees 4,888 4,977 89 2% Grants – operating (recurrent) 10,262 13,256 2,994 29% Grants – operating (non-recurrent) 3,448 399 (3,049) (88%) Grants – capital (recurrent) 2,028 1,980 (48) (2%) Grants – capital (non-recurrent) 3,195 5,297 2,102 66% Contributions – cash non-recurrent 689 224 (465) (67%) Contributions – non-monetary assets 10 - (10) (100%) Reimbursements 240 255 15 6% Interest income 600 720 120 20% Proceeds from disposal of assets 466 752 286 61% Other income 1,776 1,231 (545) (31%) Total income 51,944 54,256 2,312

Expenses Employee benefits 18,764 19,707 943 5% Contract payments materials and services 15,206 12,515 (2,691) (18%) Contributions paid 5,712 5,708 (4) - Bad and doubtful debts 5 4 (1) (20%) Finance costs 378 499 121 32% Other expenses 1,061 1,022 (39) (4%) Total expenses 41,126 39,455 (1,671) Net operating result 10,818 14,801 3,983 Less capital items / loans Capital expenditure and asset purchases (15,149) (16,029) 880 6% Loan principal redemption (1,144) (1,128) 16 1% Proceeds from loans 3,500 1,295 (2,205) (63%) Rates determination result (1,975) (1,061) 914 Reserve transfers (net) 6,840 1,160 (5,680) (83%) Budget result surplus 4,865 99 (4,766) The majority of the significant variations in the Rates Determination Statement above are explained in Section 6 on the Analysis of the Budgeted Income Statement. The items not covered in that section are explained below.


Capital Expenditure and Asset Purchases The budgeted increase in capital expenditure is due to projects carried forward from 2013/14 and significant capital works projects such as the Heartbeat of the Murray laser light show and the Chisholm Reserve Motor Sports Complex upgrade. Refer Appendix C – Capital Works for listing of capital expenditure and asset purchases. Loan Principal Redemption The small decrease in loan redemption is related to the payout of Council loans. Repayment of loans expenses have marginally reduced.

Reserve Transfers A significant amount of funding has been carried forward from 2013/14 to 2014/15. The majority of these funds are for projects funded by grants or rates that have been carried forward to 2014/15. In addition Council is establishing cash backed reserves as a contingency against unbudgeted costs.

Proceeds from Loans Proceeds from loans are generally used to help fund our capital works program. The 2013/14 budget includes borrowings to replenish cash associated with the repayment of council’s share of the Vision Super defined benefits superannuation scheme unfunded liability. Borrowing for this purpose has only occurred twice in the past 12 years. The borrowings for 2014/15 are entirely for capital works, either carried forward from 2013/14 ($795,000) or for new projects ($500,000). Refer also to Appendix C.

Budgeted Result Surplus Continual budget surplus is planned to build up Council’s free cash in expectation of the need to replace significant amounts of infrastructure over the next two decades.


11. Strategic Resource Plan A high-level summarised Strategic Resource Plan for the years 2014/15 to 2017/18 has been developed as part of Council’s forward financial planning and to enable Council to consider the budget in a longer-term context. The plan takes the objectives and strategies as specified in the Council Plan and expresses them in financial and resource terms for the next four years. The Plan will be updated on an annual basis to ensure the underlying assumptions remain accurate and to take account of any unexpected changes. These changes can be quite significant especially where capital grants become available, a major project is delayed, a new government-funded program becomes available or government funding is reduced. In preparing the Strategic Resource Plan, the Council has complied with the following principles of sound financial management: Prudent management of financial risks reliant to debt, assets and liabilities. Provision of reasonable stability in the level of rate in the dollar (Council’s tax rate). Consideration of the financial effects of Council decisions on future generations. Accurate and timely disclosure of financial information. The key objective of the Strategic Resource Plan is financial sustainability in the medium and long-term, while achieving the Council Plan objectives. Council also intends to take advantage of current financial conditions and any available government funding to pursue its ambitious long-term growth targets for the municipality. Other key objectives that underpin the Strategic Resource Plan are: Maintaining existing service levels with any increases funded externally from efficiencies or

additional rate revenue generated through economic development. Achieving an ongoing recurrent underlying operating surplus result. Maintaining capital expenditure program of at least $6 million per annum. Maintaining annual cash surpluses. An emphasis on funding replacement of existing infrastructure at the end of its useful life. Maintaining or rationalising infrastructure in consultation with the community. Progressively reducing loans to ensure borrowing capacity is available in the future to help fund

peaks in infrastructure replacement. Various Council strategic documents feed into the Strategic Resource Plan or have an impact on the assumptions underlying the Plan. These include: Council Plan Asset management plans Rating Strategy Funding and services agreements Environment/Sustainability strategy Municipal Strategic Statement Economic development strategy Workforce Plan Pioneer Settlement Masterplan and Interpretive Plan Major Projects Plan Riverfront Masterplan The projected financial statements that form part of the Strategic Resource Plan are located in Appendix B. Achieving the Council Plan and its strategies is dependent on Council’s ability to effectively plan for and manage its resources. These resources of Council can be grouped under three main categories: Financial, Staff and Infrastructure.


Financial Plan The following table summarises the key financial results for the next four years as set out in the Strategic Resource Plan for years 2014/15 to 2017/18. Appendix B includes a more detailed analysis of the financial resources to be used over the four year period.

Forecast

Actual Budget Strategic Resource Plan

Projections Trend Indicator 2013/14 2014/15 2015/16 2016/17 2017/18 +/o/- $’000 $’000 $’000 $’000 $’000 Surplus/(deficit) for the year 11,842 15,158 27,243 18,173 10,571 + Adjusted underlying result (722) 707 (25) 1,297 (485) + Cash and investments balance 9,646 8,667 8,969 11,456 11,207 + Cash flow from operations 10,633 14,682 9,992 13,239 11,828 o Capital works expenditure 15,149 16,029 9,296 12,009 11,730 -

Key to forecast trend: + Forecasts improvement in Council's financial performance/financial position indicator o Forecasts that Council's financial performance/financial position indicator will be steady - Forecasts deterioration in Council's financial performance/financial position indicator In assessing the contents of its Strategic Resource Plan, Council measures the results of the plan against a number of key indicators that are used by the Victorian Auditors General Office (VAGO) in measuring the financial sustainability of Council. The results of these ratios are then classed as being in a low risk, medium risk or high risk category. It is the aim of Council that all our indicators are in the low risk category. The following table shows the results of Council’s Strategic Resource Plan against the VAGO indicators:

Budget Strategic Resource Plan

Projections

Auditor General Ratio High Risk

(Red) Medium Risk

(Yellow) Low Risk

(Green) 2014/15 2015/16 2016/17 2017/18 Underlying result ratio <-10% -10%-0% >0% 11.8% 5.9% 11.5% 4.5% Liquidity <=1.0 1.0 -1.5 >1.5 1.2 1.4 1.7 1.6 Indebtedness >60% 40-60% >40% 27.6% 24.2% 20.5% 18.6% Self-financing >10% 10-20% >20% 27.9% 19.8% 24.6% 21.9% Investment gap <=1.0 1.0-15 >1.5 1.9 1.1 1.4 1.3

Using the VAGO ratios, Council has attained a low risk score in the majority of assessments, and those with a medium risk score are trending towards the low risk score in future years. This being the case, Council will retain its overall low risk score. Key Assumptions/Outcomes

Rates – continued increases in rate revenue are expected due to the value of economic development that is anticipated to occur over the next four years. Rateable Capital Improved Value (CIV) is conservatively expected to increase by approximately $125 million from new development over this time. Council’s Rating Strategy is to capture increased CIV due to development as additional rate revenue rather than using it to reduce the rates paid by existing ratepayers.

Recurrent grants – Federal and State government grants are expected to continue to reduce in real terms, continuing the trend of the last 25 years.

User charges – existing fees and charges will be increased by an average of 4.75% per annum with additional charges for any new services Council introduces.

Borrowings – net borrowings are to progressively decrease over the life of the plan. Council’s borrowing levels will remain at historically low levels as a percentage of income.


Service levels – Council intends to increase expenditure on infrastructure maintenance and replacement over the four years of the plan. Any other major changes to service levels requiring increased resource requirements will generally be funded externally or from internal efficiencies.

Employee costs – forecast to increase in line with national and industry trends, with the exception of years one and two, which reflect the impact of the organisational restructure concluded in June 2014.

Other costs – generally expected to increase at between 1% – 2 % above CPI.

Capital expenditure – a consistent level of capital expenditure is forecast for the next four years of the plan. This is consistent with Council’s vision of growing the municipality.

Operating result – operating result will vary over the next four years dependent on the level of external capital funding achieved each year. The forward plan indicates sustained underlying surpluses in the operating result annually.

Rates determination result – sustained surplus in the rates determination results are planned throughout the period and into the future.

Cash and investments – the underlying cash position will progressively increase over the period of the plan. Council intends to build up cash reserves to help fund future infrastructure replacement requirements.

Specific Key Influences on Service Delivery The general influences affecting all operating revenue and expenditure include the following:

2014/15 2015/16 2016/17 2017/18 Consumer Price Index 2.75% 2.50% 2.75% 2.75% Wages growth (including performance payments)

2.00% 2.00% 4.00% 4.25%

10 year fixed borrowing rate 5.50% 6.25% 7.00% 7.00% Council cost index (ave) 2.80% 2.70% 3.50% 3.60% Government funding (average change)

2.75% 2.50% 2.75% 2.75%

Investment return (average pa) 3.90% 4.65% 5.40% 5.40% User charges (average change) 4.75% 4.50% 4.75% 4.75%

As well as the general influences, there are also a number of specific influences that relate directly to service areas or activities. The most significant changes in these areas are: Waste Management – EPA requirements and State Government levies Council is required to set aside specific reserves on an annual basis to cover the future costs of municipal tip rehabilitation and replacement. An allocation of approximately $450,000 per year over the life of the plan has been set aside to cover these costs. In addition, the State Government is dramatically increasing the levies Council must pay on waste disposed in municipal landfills. The cost of these imposed charges is funded from the waste management charges for kerbside collection and tip usage fees. In 2014/15 the waste management charge will increase by 2.2% (1.9% for 120 litre bins and 2.5% for 240 litre bins). Road Management Act and Road Management Strategy Due to the receipt of $1 million per annum for the Country Roads and Bridges grant, Council believes that its own roads expenditure will only need to increase to cover additional costs over the next four to five years. Council’s annual expenditure is expected to be at the levels identified in the Road Management Plan. Roads to Recovery grants will be used for reconstruction and upgrades rather than maintenance. Building Maintenance and Buildings Asset Management Plan Council intends to allocate additional funds for building maintenance, replacement and rationalisation of at least $25,000pa. Government Funded Services Where the Government provides additional funds for specific service levels increases or for new services, Council can take these on a case by case basis. The long-term strategy is based on maintenance of existing government-funded services only.


New or increased service levels Other than noted above, new or increased service levels will generally only be considered where they are required by legislative or imposed changes or can be funded from savings from the existing Council budget or external revenue sources. Tower Hill Significant income is expected to be realised through the development and sale of residential allotments on the Council owned land at Tower Hill, Swan Hill. Net returns from the sales process should progressively increase over the coming years as a substantial part of the initial development costs will be fully recovered over the first 15 years of the development. Other asset management plans Once roads, buildings and playgrounds asset management plans are fully funded, the projected additional funding allocation will be directed towards other infrastructure assets including footpaths, drainage, heritage assets etc. Pioneer Settlement The forward estimates reflect significant reinvestment in the Pioneer Settlement, broadly in accordance with the Pioneer Settlement Masterplan. Some of the initial revenue increases will be directed to improve maintenance and replacement of assets and business development. The balance will be returned to Council’s bottom line. The reinvestment in the Pioneer Settlement is heavily reliant on receiving significant Federal and State government funding. Until this funding is resourced and sustained, improvement in the operating result of the Pioneer Settlement is unlikely to be achieved. Community Planning Council has committed an increasing level of financial resources to implement Community Plans. This funding is $291,000 in 2014/15 increasing to $350,000pa over the life of the plan. Strategic land acquisition Over the four years of the plan, Council has budgeted to set aside some funds for strategic land purchases, should opportunities present themselves. Aged care reform The Federal Government is proposing significant reform to the way aged care services are funded and delivered. The exact nature, timing and effect of the proposed changes are still being assessed. Council’s forward plan assumes no change to existing arrangements.


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

Indicator Measure

Not

es Forecast


Projections Trend 2013/14 2014/15 2015/16 2016/17 2017/18 +/o/-

Operating position Adjusted underlying result

Adjusted underlying surplus (deficit) / Adjusted underlying revenue

1 (1.4%) 1.3% (0.05%) 2.4% (0.9%) o

Liquidity Working capital Current assets /

current liabilities 2 132.6% 120.2% 143.0% 171.0% 161.9% +

Unrestricted cash Unrestricted cash / current liabilities

99.3% 86.1% 99.5% 126.1% 117.6% +

Obligations Loans and borrowings

Interest bearing loans and borrowings / rate revenue

3 35.0% 34.2% 30.3% 26.5% 23.1% +

Loans and borrowings

Interest and principal repayments on interest bearing loans and borrowings / rate revenue

6.8% 7.0% 6.6% 6.4% 5.9% +

Indebtedness Non-current liabilities / own source revenue

27.7% 27.6% 24.2% 20.5% 18.6% +

Asset renewal Asset renewal expenses / depreciation

4 146.4% 143.7% 92.5% 113.9% 97.0% -

Stability Rates concentration

Rate revenue / adjusted underlying revenue

5 48.3% 49.9% 52.5% 52.7% 52.7% -

Rates effort Rate revenue / CIV of rateable properties in the municipality

0.7% 0.7% 0.7% 0.8% 0.8% o

Efficiency Expenditure level Total expenditure /

no. of property assessments

$4,152 $4,045 $4,115 $4,227 $4,381 -

Revenue level Residential rate revenue / No. of residential property assessments

$1,183 $1,202 $1,204 $1,207 $1,209 o

Workforce turnover

No. of permanent staff resignations and terminations / average no. of permanent staff for the financial year

11.0% 12.07% 10.3% 10.3% 10.3% o

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


Notes to indicators 1 Adjusted underlying result – An indicator of the sustainable operating result required to enable

Council to continue providing core services and meeting its objectives. Improvement in financial performance is expected over the period. Continued losses would mean reliance on Council's cash reserves or increased debt to maintain services.

2 Working capital – The proportion of current liabilities represented by current assets. Working capital is forecast to decrease slightly in 2014/15 due to a run down in cash reserves to fund the capital program. The trend in later years is to remain steady at an acceptable level.

3 Debt compared to rates – Council is reducing reliance on debt against its annual rate revenue through redemption of long-term debt.

4 Asset renewal – This percentage indicates the extent of Council's renewals against its depreciation charge (an indication of the decline in value of its existing capital assets). A percentage greater than 100 indicates Council is maintaining its existing assets, while a percentage less than 100 means its assets are deteriorating faster than they are being renewed and future capital expenditure will be required to renew assets.

5 Rates concentration – Reflects extent of reliance on rate revenues to fund all of Council's ongoing services. Trend indicates Council will become more reliant on rate revenue compared to all other revenue sources due to government grants increasing by less than cost increases.

Staff The range of services that Council delivers involves the abilities, efforts and competencies of 240 effective full-time equivalents (EFT) as at 30 June 2014. The skills and qualifications of Council’s workforce is diverse, from aged care, civil engineering, curatorial, library, environmental health, finance, planning, building, marketing, nursing and many other fields. The employment of Council’s staff is governed by the Workplace Relations Act, Local Authorities Award and the Swan Hill Rural City Council Enterprise Agreement (EBA). These agreements provide for general and performance-based salary increases as well as a number of workplace flexibilities and other benefits aimed at improving efficiency and attracting/retaining staff. Council’s staff strategies include:

A new organisational structure effective from 1 July 2014. The new structure will generate savings in employee costs and improve management effectiveness.

A focus on extending the skills of staff, to increase efficiency and provide opportunity to fill higher level positions internally when they arise.

Ongoing implementation of the workforce strategy including: o Succession planning o Staff recruitment and retention o Apprenticeships, traineeships and/or bursaries o Accessing non-customary employment pools o Offering phased retirement options to extend the careers of higher skilled staff o Indigenous Employment Strategy

To help deliver on Council’s strategies over the four years of the plan, some additional staff resources are planned. Where possible these are funded externally, from efficiencies gains or from the additional rate revenue obtained through the growth of the municipality.


Summary of Permanent Staff

2014/15

2015/16

2016/17

2017/18

Governance and leadership Permanent full time 46.0 46.0 46.0 46.0 Permanent part time 7.0 7.0 7.0 7.0 Economic growth initiatives Permanent full time 65.0 65.0 65.0 65.0 Permanent part time 6.0 6.0 6.0 6.0 Environmental Management initiatives Permanent full time 9.0 9.0 9.0 9.0 Permanent part time 3.0 3.0 3.0 3.0 Community Health and Wellbeing initiatives Permanent full time 42.0 42.0 42.0 42.0 Permanent part time 49.0 49.5 49.5 49.5 Totals Permanent full time 162.0 162.0 162.0 162.0 Permanent part time 65.0 65.5 65.5 65.5 227.0 227.5 227.5 227.5


Infrastructure Council provides, maintains and is responsible for the replacement of $440 million of assets. The majority of these assets comprise infrastructure such as roads, drains, community buildings and recreation centres vital to the social wellbeing and economic development of the municipality and its people.

Council’s infrastructure strategy includes the ongoing development and review of management plans for each infrastructure category. These plans include agreed service levels, replacement schedules, upgrade requirements, appropriate rationalisation, and a process for the development of new infrastructure, that balance community needs and financial capability. As the infrastructure ages, there will be an increasing need for greater funding to replace and maintain the assets we currently have. This will need to be considered in the context of infrastructure growth generated by the ongoing development along the Murray River corridor. During the four years of the Council Plan, Council is committed to maintaining its existing infrastructure and allocating sufficient resources to ensure that existing infrastructure is maintained to an appropriate standard. Council intends to allocate additional funds annually towards this. In addition, Council will continually review infrastructure assets to ensure that the assets are still required to meet community needs, and if this is not the case, rationalise the infrastructure in an appropriate way. Incorporating multi-use or shared-use facilities will also be an ongoing focus over the years of this plan. On top of additional infrastructure maintenance funds, Council is and will continue to direct more capital funding towards existing infrastructure (replacement and upgrade). Where possible, cash funded reserves will also be established to help future infrastructure replacement demands. Council will continue as an active partner in the Municipal Association’s STEP Program to continually improve the way we manage our infrastructure. Council’s four year plan is also focused on establishing the groundwork for its long-term growth targets. To assist in this process, considerable investment in riverfronts and central business districts of Swan Hill and Robinvale are planned. These assets are seen as vital to support business and population growth over the longer term. The low interest rate environment and availability of significant government funding make the next four years an excellent time to begin the investment in these projects.

INFRASTRUCTURE INITIATIVES Budget Forecasts

2014/15 $000’s

2015/16 $000’s

2016/17 $000’s

2017/18 $000’s

Total capital renewal and upgrade expenditure 13,361 7,986 9,989 10,390 Total annual depreciation expense (8,264) (8,367) (8,767) (9,170) Other capital expenditure 2,668 1,310 2,020 1,340

Annual depreciation funding (gap) / surplus 7,765 929 3,242 2,560


12. Rating Strategy

Strategy Development Council’s Rating Strategy sets out the parameters on which Council will base its general rate and identifies a number of differential rates that will be applied for specific groups of properties. The Rating Strategy was developed following an extensive public consultation phase that lead to some changes related to the proposed increase in the commercial differential rate, which after consultation was left unchanged at 25%. The other proposals in the Rating Strategy were generally supported and have been applied since the 2010/11 budget. The key elements of the strategy are:

Increases in CIV due to inflation and new developments, will be used to generate extra rate revenue, not to reduce the general rate.

Not for profit recreational properties will be rated at the normal applicable rate but will receive a Council contribution/grant equivalent to 50% of the rates applied.

Commercial properties in Swan Hill and Robinvale will be rated on a differential rate set 30% higher than the general rate. Where the property was also a residence rated under the one assessment the reduced differential was 12.5%, however, from 2013/14 this differential was removed; as the differential may not comply with new Ministerial Rating Differential Guidelines.

Properties within the drainage districts in the townships of Swan Hill and Robinvale will be rated on a differential rate 4% higher than the rates that would otherwise apply. The additional rate recognises the easier access to services and the additional services, such as drainage, that residents in Swan Hill and Robinvale enjoy.

From 2011/12 onwards Council introduced a premium differential rate for residential zoned vacant land in the townships of Swan Hill and Robinvale that has remained vacant, i.e. without a dwelling, for more than five years since it was last zoned as residential or three years after it was last sold as a subdivided residential allotment. The differential rate will be set at 200% of the Rate that would otherwise apply to the property.

From 2012/13 Council introduced a 10% discounted differential rate for broad acre cereal/sheep properties. This was increased from 5% to reflect continued strong prices for broad acre farmland relative to other categories of land in the municipality.

Current Year Rates and Charges The 2014/15 budgeted rates and charges comprise three elements:

Special marketing levy Waste management service charge General and differential rates

The special marketing levy will be raised based on the scheme adopted by Council in April 2014. This caps the overall level of the levy to increase by C.P.I. each year. All revenue collected from the special marketing levy is redirected to Swan Hill Incorporated to fund the operations and marketing activities of that organisation on behalf of its members, the local business operators. Waste management service charges (garbage charge) will increase by 2.2%. The charge for the optional green waste collection service remains unchanged.


The waste management charges are budgeted as follows:

Bin Size 2012/13 Charge

$

2014/15 Proposed

Charge $

Increase $

Increase

%

120 litre 260 265 5 1.9% 240 litre 395 405 10 2.5% 240 litre green waste 125 125 - 0.0%

The 2014/15 budget is based on an increase in the general rate to 0.00632437 (0.2% increase). The budgeted rate in the dollar will generate $21,111,640 in rate revenue, which is an increase of 3.0% on the annualised 2013/14 rate revenue. The general rate (tax rate) applied to CIV since amalgamation is shown in the table below:

Year General Rate In $ CIV

% Annual Change

% Change to 1996/97

1996/97 0.00700000 - - 1997/98 0.00704240 0.6% 0.6% 1998/99 0.00721850 2.5% 3.1%

1999/2000 0.00745820 3.3% 6.5% 2000/01 0.00655430 (12.1%) (6.4%) 2001/02 0.00720860 10.0% 3.0% 2002/03 0.00570070 (20.9%) (18.6%) 2003/04 0.00625870 9.8% (10.6%) 2004/05 0.00572150 (8.6%) (18.3%) 2005/06 0.00586710 2.5% (16.2%) 2006/07 0.00525830 (10.4%) (24.9%) 2007/08 0.00550860 4.8% (21.3%) 2008/09 0.00537830 (2.4%) (23.2%) 2009/10 0.00564184 4.9% (19.4%) 2010/11 0.00556300 (1.4%) (20.5%) 2011/12 0.00599586 7.8% (14.3%) 2012/13 0.00598256 (0.2%) (14.5%) 2013/14 0.00631040 5.5% (9.9%) 2014/15 0.00632437 0.2% (9.7%)

It can be seen from this table that Council has reduced its tax rate by 9.7% since 1996/97.


In inflation adjustment terms the 2014/15 rates are 59.1% above those raised in 1995/96 as demonstrated in the following table:

Year Rates Raised

(Includes Supplementary and Rates)

$000

Annual Change

$000

Annual Change

%

Inflation CPI

%

Inflation Adjusted

$000

Inflation Adjusted

Difference

$000

Inflation Adjusted

Difference

%

1995/96 6,579 -1,141 -14.8% 3.1% 8,192 -1,613 (19.7%)

2010/11 17,288 678 4.1% 3.6% 12,143 5,145 42.4% 2011/12 18,327 1,039 6.0% 1.2% 12,289 6,038 49.1% 2012/13 19,348 1,021 5.6% 2.4% 12,584 6,764 53.7% 2013/14 Forecast

20,484 1,136 5.9% 2.9% 12,949 7,535 57.6%

2014/15* Budget 21,112 628 3.0% 2.5% 13,273 7,839 59.1%

* Does not include supplementary rates and excludes proposed early payment discount. Actual rates raised includes rates from new developments, subdivisions etc, and therefore significantly overstates actual rates compared to CPI. The percentage increases also do not identify the rates applied to new/enhanced service provision that has occurred since 1997/98. This year’s rate rise has been set after taking into account the following:

The need to cover general and unavoidable cost increases such as insurance premiums and reduced grants commission income.

Additional infrastructure and building maintenance expenditure.

In total, Council’s rate revenue increases since amalgamation are below that of similar and neighbouring councils and Council’s proposed 2014/15 rate revenue increase is below the expected state average of approximately 5%.

Council has experienced a lower increase in overall rate revenue from supplementary valuations than councils in metropolitan areas.

It is anticipated that in order to maintain current service levels and begin to provide for the future replacement of ageing infrastructure, Council will need to capture and retain rates from all new development and CPI movements in property values. The 2014/15 rates will be based on capital improved valuations derived from the 2014 general revaluation of all properties within the municipality, adjusted for valuations objections and supplementary valuations. The impact of the 2014/15 rating levels and new property values and valuation objections by sector can be seen in the table below:


Properties on the fringe of Swan Hill are included under the urban – other category. These properties are still serviced by Swan Hill but are not in the Swan Hill drainage district. The rates and garbage charges paid on average property values compared to 2013/14 are as follows:

Property Type 2013/14 Average Rates

2014/15 Average Rates

Annual Increase

% Increase Per Week

Residential Swan Hill * $1,680 $1,706 $26 1.5% $0.50 Residential Robinvale * $1,254 $1,270 $16 1.3% $0.31 Total urban * $1,635 $1,669 $34 2.1% $0.65 Dry land farming (rates only) $2,615 $2,636 $21 0.1% $0.40 Irrigated farming (rates only) $2,970 $3,214 $244 8.2% $4.69 All properties (rates only) $1,730 $1,790 $60 3.5% $1.15

* Includes garbage bin charges of an average $305 for 2013/14 and $312 for 2014/15. Capital Improved Values The 2014/15 Rates will be based on the 2014 general revaluation and any development that has occurred during 2013/14. Therefore changes in the amount of rates payable for each property will not be uniform. Some properties will experience a lower increase in rates, while others will experience an increase greater than the average.

Land Use Category

% of Total Rates

Payable 2010/11

% of Total Rates

Payable 2011/12

% of Total Rates

Payable 2012/13

% of Total Rates

Payable 2013/14

Rate

Rates Payable 2014/15 $000’s

% of Total Rates

Payable 2014/15

Residential - Swan Hill 28% 30% 30% 30% 0.00657735 6,128 29% Residential - Robinvale 4% 4% 3% 4% 0.00657735 727 3% Residential Vacant Land – Swan Hill and Robinvale 1% 1%

1%

1%

0.01315469 101 1% Urban – other 13% 13% 13% 11% 0.00632437 2,371 11% Commercial – Swan Hill 8% 8% 7% 7% 0.00822168 1,496 7% Commercial – Robinvale 1% 1% 1% 1% 0.00822168 136 1% Industrial and other commercial 3% 3%

3%

3%

0.00657735/ 0.00632437 737 3%

Recreational - - - - 0.00632437 16 - Sub-total urban 57% 59% 58% 57% 11,712 55% Farming – irrigation - 25% 28% 28% 0.00632437 6,239 30% Farming – dry land - 16% 14% 15% 0.00569193 3,161 15% Total farming 43% 41% 42% 43% 9,400 45% TOTAL 100% 100% 100% 100% 21,112 100%


13. Borrowing Strategy In the development of the long-term financial plan (Section 11), borrowings were identified as an important funding source for the capital works program. Council has established a goal to advance several key projects to underpin the growth targets in the Council Plan. Council intends to borrow funds to help fund these key projects. The projects are expected to attract significant external funding thereby providing extra value to ratepayers over and above the cost of the borrowing. The relatively low interest rates make this an attractive way of funding major projects. The long-term plan includes the results of an analysis of Council’s debt position against state averages over a number of different indicators. It also shows the results of prudential ratios used by the Victorian State Government to assess the loan capacity of local governments. It is Council’s intention to not exceed $10.5 million in outstanding debt, which is well below the level that can be comfortably accommodated. Council has set a goal of reducing debt to under $7 million by the end of 2017/18. Further debt reductions are planned through to 2019/20 to allow spare debt capacity to fund peaks in the infrastructure replacement cycle. The following table shows the effect of the planned Council borrowings for the next four years on total borrowings outstanding at year end and the prudential ratios applicable.

Year Total Borrowings (incl Finance

Leases) 30 June

Liquidity CA/CL Ratio

Debt Mgt Loan

Principal / Rates and Charges

Debt Servicing Finance Costs

/ Total Revenue

Debt Exposure Total Liabilities/

Realisable Assets

$000 % 2007/08 6,560 2.87 39% 1.4% 29% 2008/09 6,568 2.51 37% 1.1% 25% 2009/10 6,654 2.25 35% 1.0% 21% 2010/11 7,287 2.33 37% 0.9% 22% 2011/12 7,111 1.58 34% 0.9% 26% 2012/13 5,841 1.33 27% 0.9% 23% 2013/14 8,145 1.33 35% 0.7% 24%

2014/15 8,259 1.20 34% 0.9% 25%

2015/16 7,617 1.43 30% 0.9% 21% 2016/17 6,921 1.71 27% 0.8% 20% 2017/18 6,241 1.62 23% 0.7% 19%

Threshold

>1.2

>60%

<5%

None set

For the purposes of calculation, realisable assets equals total assets less heritage and culture, infrastructure, waste management, capital works in progress and Council assets on crown land.


Current Year Borrowings Council will continue to take advantage of relatively low interest rates to enable several significant projects to be completed during 2014/15. New loans are budgeted to be $1.295 million. The 2014/15 borrowings will be used to help fund:

Item Budgeted

Cost $

Robinvale stormwater pipeline 125,000 Pioneer Settlement Heartbeat of the Murray laser light show 450,000 Pioneer Settlement steam workshop 320,000 Swan Hill Riverfront Masterplan 150,000 Swan Hill Showgrounds lighting 250,000 $1,295,000

While budgeted, Council borrowings are only used to supplement cash flow if absolutely necessary. Total loans outstanding will increase by $114,000 to $8.26 million, or 34% of rates and charges revenue. Budget net debt redemption and interest is $1.628 million, which is well below the 2004/05 level as a percentage of rates. The history and projection of Council borrowings and debt servicing is given in the table below:

Financial Year

Net Loans Outstanding at Year End Incl

Unfunded Superannuation

Liability $000’s

New Borrowings

$000’s

Annual Principal and Interest Costs Incl

Unfunded Superannuation

(Net of Sinking Fund Loans) $000’s

% Rates and

Charges

2004/05 7,060 1,750 1,531 11.2 2005/06 6,780 750 1,611 11.2 2006/07 6,473 750 1,509 9.7 2007/08 6,560 1,000 1,642 9.6 2008/09 6,568 1,160 1,531 8.7 2009/10 6,654 1,250 1,470 7.8 2010/11 7,288 1,800 1,525 7.8 2011/12 6,955 860 1,663 8.0 2012/13 5,736 - 1,656 7.5 2013/14 8,092 ^ 3,500 1,521 6.5

2014/15 8,259 1,295 1,628 6.7

2015/16 7,617 500 1,648 6.5 2016/17 6,921 500 1,657 6.3 2017/18 6,241 500 1,596 5.9

^ Includes $2.95 million to fund repayment of Unfunded Superannuation Liability. Net loans outstanding represents total borrowings less investments held specifically to fund repayment of interest only loans. From the end of 2007/08 all loans covered by investment reserves were fully paid out.


14. Infrastructure Strategy Council is progressively developing the various components of its Infrastructure Strategy to set out the capital expenditure requirements of the Council for the next 10 years and beyond by class of asset. Each asset management plan predicts infrastructure consumption, renewal needs, and considers infrastructure needs to meet future community service expectations. Key aspects of the overall strategy completed to date include:

Updated Road Management Plan, including road construction, maintenance standards and roads hierarchy

Asset Management Plan for Bridges

Parks and Reserves Strategy

Playground Strategy

Various township strategies and masterplans

Water Management and Use Strategy

Asset Management Plan for Council Buildings

Asset Management Plan for Plant and Fleet

Asset Management Plan for Kerbs and Channel

Asset Management Plan for Footpaths

Waste Management Strategy and Asset Management Plan These strategies and plans form the basis of Council’s four year capital works that is then incorporated into Council’s four year financial plan. The four year capital works plan is reviewed annually to ensure it represents the current capital expenditure priorities of the Council. A key objective of the capital works plan is to maintain or preserve Council’s existing assets at desired condition levels. If sufficient funds are not allocated for asset preservation then Council’s investment in those assets will reduce, along with the capacity to deliver services to the community over the longer term. A measure of Council’s performance in respect of infrastructure management is the sustainability index. This is the proportion of the total asset value consumed (equivalent to the annual depreciation charge plus maintenance), compared to the amount spent in preserving and replacing the asset (expenditure aimed at ensuring the asset reaches, and is replaced at intended useful life) on an annual basis. A value of 100% or greater is the desired target and the long term financial plan is designed to consistently achieve a sustainability index of 100% each year within four years. The following table sets out the sustainability index percentage for Council’s assets by class. The 2014/15 capital works program will achieve a sustainability index of 225% (263% 2013/14). This sustainability index isn’t expected to be retained at such a high level for future years as the high levels for 2014/15 are the result of carry forward capital works from the 2013/14 year and significant grant funding for the Pioneer Settlement redevelopment, Chisholm Reserve upgrade and funding for the Country Roads and Bridges program.

Estimated Average Annual

Consumption $000

2014/15 Budgeted

Preservation

$000

Estimated Sustainability

Index

% Roads, streets, bridges and footpaths 6,756 13,967 207% Drains 810 2,344 289% Other infrastructure 2,099 3,864 184% Land and buildings 1,672 2,820 169% Heritage and culture 200 3,994 1994% Plant equipment and other assets 1,780 3,456 194% Waste management * 400 363 91% Total 13,718 30,808 225%

*While the estimated sustainability index for waste management assets is below 100%, Council sets aside approximately $450,000 in waste management reserves each year.


Key influences for 2014/15 The following influences had a significant impact on the infrastructure strategy for the 2014/15 year:

A large amount of works carried forward from the 2013/14 year.

Funding for the Country Roads and Bridges Program of $1 million.

Continued Federal Government funding for roads through the Roads to Recovery program.

Likely availability of significant government grants for works at the Pioneer Settlement and Chisholm Reserve.

Future Capital Works

Capital works areas 2014/15 $000

2015/16 $000

2016/17 $000

2017/18 $000

Land 280 - - - Buildings 446 950 2,243 360 Sealed roads 6,310 4,515 4,616 5,247 Unsealed roads 1,097 - - - Footpaths 174 355 250 355 Drainage 1,509 - 1,535 785 Heritage and culture 3,665 115 120 125 Plant and office equipment 1,271 1,891 1,590 1,383 Other infrastructure 1,977 1,470 1,655 3,475 Waste management - - - - Total capital works 16,729 9,296 12,009 11,730 Represented by: Renewal 12,392 7,736 9,989 8,890 Upgrade 969 250 - 1,500 New assets 3,368 1,310 2,020 1,340 Total capital works 16,729 9,296 12,009 11,730 Funding Grants 7,277 1,760 3,403 1,760 Contributions 212 75 75 - Proceeds from sale of assets 426 773 2,417 752 Borrowings 1,295 500 500 500 Investment reserves* 1,764 253 889 1,589 Council operations 5,055 5,235 4,025 6,429 Non cash contributions 700 700 700 700 Total funding capital works 16,729 9,296 12,009 11,730

* includes some carried forward funding.

APPENDIX A


Appendix A – Statutory Disclosures

Notice of Preparation of Budget for the 2014/15 Financial Year The Council of the Swan Hill Rural City has prepared a budget for the financial year commencing 1 July 2014. (a) Council will hold a Special Council Meeting on Tuesday, 22 July 2014 at 12.30pm to consider

submissions (or amend and adopt the budget if no submissions are received). If the budget is not adopted on 22 July, Council will hold a Special Council Meeting on Tuesday, 29 July 2014 at 1pm to amend or adopt the budget. Both meetings will be held in the Council Chambers, Upstairs Meeting Room, Swan Hill Town Hall.

(b) The total amount borrowed by the Council as at 30 June 2014 will be $8,092,391

(c) The total amount to be borrowed during the 2014/15 financial year is $1,295,000

(d) The total amount projected to be redeemed during the financial year is $1,128,128

(e) The projected amount of borrowings as at 30 June 2015 is $8,259,263

(f) The projected cost of servicing the borrowings during the financial year is $442,393

(g) Total amount proposed to be raised by way of rates will be $21,111,640

(h) Provides for the following rates in the dollar for each type of rate based on the capital improved value of rateable properties:

Category Proposed Rate Cents in the Dollar

Amount to be Raised

$ General 0.632437 8,827,609 Residential and industrial – Swan Hill and Robinvale 0.657735 7,390,290 Vacant land – Swan Hill or Robinvale zoned for more than 5 years, or 3 years after sale as a residential allotment. 1.315469 100,673 Commercial properties within Residential 1, businesses or industrial zones of the Swan Hill Planning Scheme – Swan Hill or Robinvale. 0.822168 1,632,201 Farming properties without access to irrigation water infrastructure primarily used for broad acre grain / sheep production and allocated a AVPC code of 510, 520, 523, 524 or 530 0.569193 3,160,867 Total to be raised $21,111,640

(i) It is proposed that there will be no municipal charge in 2014/15.

(j) It is proposed that there will be no minimum rate.

(k) A garbage charge of $265 (120 litre mobile wheelie bin) and $405 (240 litre mobile wheelie bin) is proposed within declared household garbage collection areas of the municipality.

(l) An optional green waste disposal charge of $125 (240 litre) is proposed in the Swan Hill urban area.

Copies of the budget may be inspected at the municipal offices, 45 Splatt Street, Swan Hill or at the Robinvale Resource Centre, 72 Herbert Street, Robinvale during normal office hours.

Persons proposing to make a written submission on the budget must do so before 4 pm on Monday, 14 July 2014. Submissions must be addressed to the Chief Executive Officer. Council will hear any submissions at its Ordinary Council meeting on Tuesday, 15 July 2014.

Any person requiring further information concerning the budget, the making of a submission, or the meetings is invited to contact the Chief Executive Officer on telephone 03 5036 2333. Dean Miller Chief Executive Officer

APPENDIX A


Other Statutory Information

Rates The basis of valuation for rating purposes in Capital Improved Value (CIV)

Rating Category No. Assessments

2013/14 Budget

Estimated No. Assessments

2014/15

% Change

Rate in $

2013/14

Rate in $

2014/15

% Change Rate in $

General 4,597 4,596 0% 0.00631040 0.00632437 0.2% Urban rate 5,409 5,442 1% 0.00656282 0.00657735 0.2% Vacant residential land 69 71 3% 0.01312564 0.01315469 0.2%

Commercial properties within residential 1, businesses or industrial zones of the Swan Hill Planning Scheme – Swan Hill

490 488 0% 0.00820352 0.00822168 0.2%

Farming properties without access to irrigation infrastructure primarily used for broad acre grain production with AVPC code of 510,520,523 or 524

1,200 1,199 0% 0.00567936 0.00569193 0.2%

Total 11,765 11,796 - - - The estimated total amount to be raised by rates is $21,111,640. There are no known significant changes, that might affect the estimated amounts to be raised by rates and charges. However, the total amount to be raised by rates and charges may be affected by:

The making of supplementary valuations. The variation of returned levels of value (e.g. valuation appeals). Changes of use of land such that rateable land becomes non-rateable land and vice versa. Changes of use of land such that residential land becomes business land and vice versa or

irrigated land becomes non-irrigated and vice versa. Each differential rate will be determined by multiplying the capital improved value of each rateable land (categorised by the characteristics described below) by the relevant percentages indicated. Council considers that each differential rate will contribute to the equitable and efficient carrying out of Council functions. Details of the objectives of each differential rate, the types of classes of land, which are subject to each differential rate and the uses of each differential rate, are set out below.

General Rate The General Rate applies to all properties not covered by a specific differential rate. It represents the basic rate applicable within the municipality. The 2014/15 general rate has increased by 0.2%.

APPENDIX A


Urban Rate

a. Objective – The differential is to help reflect the easier access to and additional services, such as drainage and kerb and channel for properties in Swan Hill and Robinvale

b. Types and classes of land – Residential, recreational and industrial land serviced with Council provided drainage infrastructure

c. Geographic location – Swan Hill and Robinvale townships

d. Use of land – Residential, recreational or industrial

e. Planning scheme zone – Residential, Recreational or Industrial zoned land

f. Types of buildings – Any including vacant land unless specifically covered by the vacant land rate

g. Rate – The rate is set at 4% higher than the general rate

Vacant Residential Land Rate

a. Objective – To discourage land banking and speculation, encourage the construction of residences and help offset the additional infrastructure costs incurred to service residential land

b. Types and classes of land – Vacant residential land within the townships of Swan Hill and Robinvale that does not have a permanent dwelling established on it five years after it was last zoned Residential or three years after it was last sold as a subdivided residential allotment


d. Use of land – Residential

e. Planning scheme zone – All residential zones

f. Types of buildings – Vacant land and land without a permanent dwelling

g. Rate – The rate is set at 208% of the general rate (200% of the Urban Rate), where applicable

Commercial Rate

a. Objective – The differential is set to help reflect the higher level of services and infrastructure to commercial properties in the serviced areas of Swan Hill and Robinvale townships and to help reflect the lower level in movement in commercial property values compared to other properties over the last 15 years

b. Types and classes of land – Land used for Commercial purposes within the Swan Hill and Robinvale townships serviced by Council provided drainage infrastructure


d. Use of Land – Commercial

e. Planning scheme zoning – Business, industrial or residential 1 zones

f. Types of buildings – Any building used for a commercial purpose and vacant business land

g. Rate – The rate is set 30% higher than the general rate (25% higher than the urban rate), where applicable

APPENDIX A


Dry Land Farming Rate

a. Objective – The differential rate is to help reflect the increased difficulty in accessing the full range of Council services that dry land farming properties face, the disproportionate increase in property values over the last four years and the increased risk of seasonal income variations than faced by other properties

b. Types and classes of land – Farmland without access to irrigation infrastructure primarily used for broad acre cropping and sheep production within Australia Valuation Property Classification Codes (AVPC) of 510, 520, 523, 524 or 530

c. Geographic location – Anywhere in the municipality

d. Use of land – Broad acre cropping and sheep production with AVPC Codes of 510, 520, 523, 524 or 530

e. Planning scheme zoning – Farm land

f. Types of buildings – Any or none

g. Rate – The rate is set 10% below the general rate

Property Values The basis of valuation for rating purposes is Capital Improved Value (CIV)

Rating Category Budgeted 2013/14 Rateable Capital Improved

Value

Estimated 2014/15

Rateable Capital Improved Value

% Change

General 1,307,038,000 1,395,808,800 7% Urban rate – Swan Hill and Robinvale townships 1,106,363,000 1,123,597,000 2% Vacant land rate 7,337,000 7,653,000 4% Commercial properties within residential 1, businesses or industrial zones of the Swan Hill Planning Scheme 196,330,000 198,524,000 1% Farming properties without access to irrigation infrastructure primarily used for broad acre grain production 552,580,200 555,324,200 0% Total 3,169,648,200 3,280,907,000 4%

APPENDIX A


Reconciliation of Rates and Charges to Income Statement

Item 2013/14 Budget

2013/14 Forecast

2014/15 Budget

Rates 20,350,000 20,380,320 21,111,640 Supplementary rates 84,935 104,410 126,000 Rates abandonments (54,000) (45,440) (62,000) Rates early payment discount (120,000) (212,675) (150,000) Garbage and collection charges 2,593,710 2,601,165 2,700,835 Special marketing rate 339,130 338,990 339,125 Debt collection costs recovered 66,225 77,500 80,000 Total rates and charges as per income statement 23,260,000 23,244,270 24,145,600

Garbage (Waste Management) Charges

Type Unit Charge 2013/14

$

Proposed Unit

Charge 2014/15

% Change

Unit Charge

Total Amount Raised Forecast Proposed 2013/14 2014/15

% Change

120 litre bin 260 265 1.9% 1,393,600 1,420,665 1.9% 240 litre bin 395 405 2.5% 1,144,145 1,213,670 6.1% Green waste bin 125 125 nil 63,420 66,500 4.9% Total - - - 2,601,165 2,700,835 3.8%

Interest Bearing Liabilities

Budget 2013/14

Ant Act 2013/14

Budget 2014/15

Change

New borrowings 4,655,000 3,500,000 1,295,000 (63%) Debt redemption 1,196,625 1,195,984 1,180,414 (1%) Net movement interest bearing liabilities 3,458,375 2,304,016 114,586 -

APPENDIX B


Appendix B – Budgeted Statements

Budgeted Comprehensive Income Statement For the four years ending 30 June 2018

Forecast


Projections 2013/14 2014/15 2015/16 2016/17 2017/18 $’000 $’000 $’000 $’000 $’000 Income Rates and charges 23,244 24,146 25,161 26,104 27,007 Statutory fees and fines 1,098 1,019 1,065 1,113 1,163 User fees 4,888 4,977 5,416 5,678 6,038 Grants – operating (recurrent) 10,262 13,256 13,433 13,614 13,955 Grants – operating (non-recurrent) 3,448 399 94 198 304 Grants – capital (recurrent) 2,028 1,980 1,005 1,030 1,055 Grants – capital (non-recurrent) 3,195 5,297 2,760 4,403 2,760 Contributions – cash 689 224 216 268 275 Contributions - non-monetary assets 10 700 700 700 700 Reimbursements 240 255 261 101 161 Interest 600 720 753 794 837 Net gain on disposal of property, infrastructure, plant and equipment 93 411 455 1,878 502 Other income 1,776 1,231 1,266 1,304 1,346 Total income 51,571 54,615 52,585 57,185 56,103

Expenses Employee costs 18,764 19,707 20,202 21,124 22,036

Materials and services 15,206 12,515 11,850 12,303 12,764 Agency payments and community grants 5,712 5,708 5,874 6,061 6,274 Bad and doubtful debts 5 4 9 11 12 Depreciation and amortisation 7,726 8,264 8,367 8,767 9,170 Finance costs 378 499 505 459 414 Other expenses 1,061 1,022 2,127 1,959 2,295 Total expenses 48,852 47,719 48,934 50,684 52,965 Surplus 2,719 6,896 3,651 6,501 3,138

Other comprehensive income Items that will not be reclassified to

surplus or deficit: Net asset revaluation increment 9,123 8,262 23,592 11,672 7,433 Total comprehensive result 11,842 15,158 27,243 18,173 10,571

APPENDIX B


Budgeted Balance Sheet For the four years ending 30 June 2018

Forecast

Actual Budget Strategic Resource Plan Projections 2014 2015 2016 2017 2018 $’000 $’000 $’000 $’000 $’000 Assets Current assets Cash and cash equivalents 9,646 8,667 8,985 11,472 11,222 Trade and other receivables 1,789 1,821 2,237 2,378 2,404 Inventories 61 39 39 39 39 Non-current assets classified as held for sale 110 110 110 110 110 Other assets 225 270 230 230 230 Total current assets 11,831 10,907 11,601 14,229 14,005

Non-current assets Trade and other receivables 118 118 876 866 856

Property, infrastructure, plant & equipment 422,809 439,196 463,331 478,406 488,849 Intangible assets 768 768 768 768 768 Total non-current assets 423,695 440,082 464,975 480,040 490,473 Total assets 435,526 450,989 476,576 494,269 504,478 Liabilities

Current liabilities Trade and other payables 2,923 2,871 1,760 1,762 1,844

Provisions 4,816 5,058 5,159 5,378 5,620 Interest-bearing loans and borrowings 1,180 1,143 1,195 1,180 1,185 Total current liabilities 8,919 9,072 8,114 8,320 8,649

Non-current liabilities Provisions 1,719 1,718 1,719 1,719 1,719

Interest-bearing loans and borrowings 6,964 7,117 6,418 5,732 5,041 Total non-current liabilities 8,683 8,835 8,137 7,451 6,760 Total liabilities 17,602 17,907 16,251 15,771 15,409 Net assets 417,924 433,082 460,325 478,498 489,069

Equity Accumulated surplus 271,220 278,116 281,767 288,268 291,406

Reserves 146,704 154,966 178,558 190,230 197,663 Total equity 417,924 433,082 460,325 478,498 489,069

APPENDIX B


Budgeted Statement of Changes in Equity For the four years ending 30 June 2018

Total

Accumulated Surplus

Revaluation Reserve

Other Reserves

$’000 $’000 $’000 $’000

2015 Balance at beginning of the financial year 417,924 262,976 146,704 8,244 Comprehensive result 6,896 6,896 - - Net asset revaluation increment(decrement) 8,262 - 8,262 - Transfer to reserves - (1,562) - 1,562 Transfer from reserves - 2,723 - (2,723) Balance at end of the financial year 433,082 271,033 154,966 7,083

2016 Balance at beginning of the financial year 433,082 271,033 154,966 7,083

Comprehensive result 3,651 3,651 - - Net asset revaluation increment(decrement) 23,592 - 23,592 - Transfer to reserves - (1,044) - 1,044 Transfer from reserves - 326 - (326) Balance at end of the financial year 460,325 273,966 178,558 7,801


Comprehensive result 6,501 6,501 - - Net asset revaluation increment(decrement) 11,672 - 11,672 - Transfer to reserves - (2,730) - 2,730 Transfer from reserves - 1,008 - (1,008) Balance at end of the financial year 478,498 278,745 190,230 9,523


Comprehensive result 3,138 3,138 - - Net asset revaluation increment(decrement) 7,433 - 7,433 - Transfer to reserves - (1,095) - 1,095 Transfer from reserves - 1,859

(1,859)

Balance at end of the financial year 489,069 282,647 197,633 8,759

APPENDIX B


Budgeted Statement of Cash Flows For the four years ending 30 June 2018

Forecast

Actual Budget Strategic Resource Plan Projections

2013/14 2014/15 2015/16 2016/17 2017/18 $’000 $’000 $’000 $’000 $’000 Inflows Inflows Inflows Inflows Inflows (Outflows) (Outflows) (Outflows) (Outflows) (Outflows) Cash flows from operating activities Rates and charges 23,128 24,110 24,978 26,036 26,994 Statutory fees and fines 1,098 1,019 1,057 1,110 1,162 User fees 5,377 5,474 5,376 5,663 6,035 Grants 18,932 20,932 17,380 19,296 18,226 Interest 600 720 748 792 837 Other receipts 4,442 3,144 1,516 1,569 1,620 Employee costs (18,479) (19,465) (20,660) (20,904) (21,752) Contract payments, materials & services (24,465) (21,252) (20,403) (20,323) (21,297) Net cash provided by operating activities 10,633 14,682 9,992 13,239 11,828

Cash flows from investing activities Payments for property, infrastructure,

plant and equipment (15,149) (16,029) (9,296) (12,009) (11,730) Proceeds from sale of property, infrastructure, plant and equipment 465 752 773 2,417 752 Proceeds from financial assets 1,014 - - - - Net cash used in investing activities (13,670) (15,277) (8,523) (9,592) (10,978)

Cash flows from financing activities Finance costs (378) (499) (505) (459) (414)

Proceeds from borrowings 3,500 1,295 500 500 500 Repayment of borrowings (1,196) (1,180) (1,146) (1,201) (1,186) Net cash provided by (used in) financing activities 1,926 (384) (1,151) (1,160) 1,100) Net (decrease) increase in cash and cash equivalents (1,111) (979) 318 2,487 (250) Cash and cash equivalents at beginning of the financial year 10,757 9,646 8,667 8,985 11,472 Cash and cash equivalents at end of the financial year 9,646 8,667 8,985 11,472 11,222

APPENDIX B

73

Budgeted Statement of Capital Works For the four years ending 30 June 2018

Forecast

Actual Budget Strategic Resource Plan Projections 2013/14 2014/15 2015/16 2016/17 2017/18 $’000 $’000 $’000 $’000 $’000 Property, plant and equipment Land 879 280 - - - Buildings 1,551 446 950 2,243 360 Plant, machinery and equipment 1,552 1,271 1,891 1,590 1,383 Heritage assets 379 3,665 115 120 125 Total property, plant and equipment 4,361 5,662 2,956 3,953 1,868

Infrastructure Sealed roads 6,348 6,218 4,515 4,616 5,247 Unsealed roads 1,868 1,097 - - - Footpaths 308 174 355 250 355 Kerb and channel 30 92 - - - Drainage 159 1,509 - 1,535 785 Waste management 178 - - - - Other infrastructure 1,907 1,977 1,470 1,655 3,475 Total infrastructure 10,798 11,067 6,340 8,056 9,862 Total capital works expenditure 15,159 16,729 9,296 12,009 11,730

Represented by: New asset expenditure 2,611 3,368 1,310 2,020 1,340

Asset renewal expenditure 11,310 12,392 7,736 9,989 8,890 Asset upgrade expenditure 1,238 969 250 - 1,500 Total capital works expenditure 15,159 16,729 9,296 12,009 11,730

APPENDIX B


Budgeted Statement of Human Resources For the four years ending 30 June 2018

Forecast

Actual Budget Strategic Resource Plan Projections

2013/14 2014/15 2015/16 2016/17 2017/18 $’000 $’000 $’000 $’000 $’000 Staff expenditure Employee costs - operating 18,764 19,707 20,202 21,124 22,036 Employee costs – capital 590 607 630 649 668 Total staff expenditure 19,354 20,314 20,832 21,773 22,704 EFT EFT EFT EFT EFT Staff numbers Employees 240 241 241.5 241.5 241.5 Total staff numbers 240 241 241.5 241.5 241.5

Summary of Permanent Staff

Forecast Actual Budget

Strategic Resource Plan Projections

2013/14 2014/15

2015/16

2016/17

2017/18

Governance and leadership Permanent full time 46.0 46.0 46.0 46.0 46.0 Permanent part time 7.0 7.0 7.0 7.0 7.0 Economic growth initiatives Permanent full time 64.0 65.0 65.0 65.0 65.0 Permanent part time 6.0 6.0 6.0 6.0 6.0 Environmental Management initiatives Permanent full time 9.0 9.0 9.0 9.0 9.0 Permanent part time 3.0 3.0 3.0 3.0 3.0 Community Health and Wellbeing initiatives Permanent full time 42.0 42.0 42.0 42.0 42.0 Permanent part time 49.0 49.0 49.5 49.5 49.5 Totals Permanent full time 161.0 162.0 162.0 162.0 162.0 Permanent part time 65.0 65.0 65.5 65.5 65.5 226.0 227.0 227.5 227.5 227.5

The above employee numbers include a number of temporary positions, such as maternity leave and long service leave replacements. There are also a number of positions that are grant funded and filled with temporary staff for the duration of the funding. The summary of permanent staff excludes these temporary positions.

APPENDIX C

75

Appendix C – Capital Works and Major Projects program This appendix presents a listing of the capitalised and non-capitalised (major project) works that will be undertaken during the 2014/15 year. The capital works projects are grouped by class and include the following: 1. New capital works for 2014/15 2. Capital works carried forward from the 2013/14 year 3. Non-monetary capital assets contributed by developers 4. Major projects (non-capitalised operating projects) both new and carried forward grouped by Council

Plan Strategic Objective.

Capital works program For the year ending 30 June 2015

1. New works Summary of funding sources Capital Works Area

Project Name Project cost

Grants Contributions Council cash

Borrow’s

$’000 $’000 $’000 $’000 $’000

PROPERTY LAND New asset expenditure Land purchase 100 - (35) (65) - TOTAL LAND 100 - (35) (65) - BUILDINGS New asset expenditure Municipal offices – archives retrieval (lift) 50 - - (50) - Manangatang female change rooms 35 - (35) - - Toilet Ronald street Robinvale 56 - - (56) - 141 - (35) (106) - Asset renewal expenditure Building maintenance capital works 173 - - (173) - Swan Hill dog pound upgrade 30 - - (30) - 203 - - (203) - TOTAL BUILDINGS 344 - (35) (309) - TOTAL PROPERTY 444 - (70) (374) - PLANT, MACHINERY AND EQUIPMENT FURNITURE AND EQUIPMENT New asset expenditure Archives compactus – mechanical assistance 22 - - (22) - 22 - - (22) Asset renewal expenditure Implement recommendations of the IT strategy 20 - - (20) - IT computer replacements and upgrades 100 - - (100) - 120 - - (120) - TOTAL FURNITURE AND EQUIPMENT 142 - - (142) - PLANT AND MACHINERY Asset renewal expenditure Plant & fleet acquisitions 1,100 - (426) (674) - Parking meter replacements 29 - - (29) - 1,129 - (426) (703) - TOTAL PLANT, MACHINERY AND EQUIPMENT 1,271 - (426) (845) -

APPENDIX C


Summary of funding sources Capital Works Area



Borrow’s

$’000 $’000 $’000 $’000 $’000 HERITAGE AND CULTURE Asset renewal expenditure Library books 110 - - (110) - Heartbeat of the Murray Laser Light Show 1,775 (1,375) - (200) (200) TOTAL HERITAGE AND CULTURE 1,855 (1,375) - (310) (200) INFRASTRUCTURE SEALED ROADS New asset expenditure Annuello Wemen Road reconstruction 226 - - (226) - Final seals 186 - - (186) - Speewa Punt Road reconstruction 238 - - (238) - Tower Hill Stage 8 construction of Tower Avenue 185 - - (185) - 835 - - (835) - Asset renewal expenditure

Beveridge Street – reconstruction from Nyah Road to Pritchard Street 803 (803) - - -

Race Track – Chisholm Motor Sports Reserve 450 - - (450) - Culgoa Ultima Road reconstruction 199 (199) - - - Kenley Road shoulder resheet 57 (57) - - - Lake Boga Ultima Road reconstruction 301 (301) - - - Lake Boga Ultima Road shoulder resheet 153 (153) - - - Lake Road shoulder resheet 91 - - (91) - Road reseals 920 - - (920) - Wareo Road shoulder resheet 51 - - (51) - Woorinen Road shoulder resheet 58 - - (58) - 3,083 (1,513) - (1,570) - TOTAL SEALED ROADS 3,918 (1,513) - (2,405) - UNSEALED ROADS Asset renewal expenditure Bishop Road resheet 31 - - (31) - Douglas Road resheet 30 - - (30) - Dusty Lane resheet 78 (78) - - - Gowanford West Road resheet 15 - - (15) - Jampot Road resheet 130 - - (130) - Kerang Street – reconstruction from Marraboor St

to Lalbert Road 197 (197) - - -

Larundel Road resheet 65 - - (65) - Maher Road resheet 38 - - (38) - Oliver Road resheet 76 - - (76) - Phillips Road resheet 99 - - (99) - Runciman Road resheet 23 - - (23) - Wearne Road resheet 192 (192) - - - Webb Road resheet 113 - - (113) - Willis Lane resheet 10 - - (10) - TOTAL UNSEALED ROADS 1,097 (467) - (630) - FOOTPATHS New asset expenditure Disabled kerb crossings, Swan Hill & Robinvale 24 - - (24) - Major repairs / renewal (programmed works) 150 - - (150) - TOTAL FOOTPATHS 174 - - (174) -

APPENDIX C


Summary of funding sources Capital Works Area



Borrow’s

$’000 $’000 $’000 $’000 $’000

KERB AND CHANNEL New asset expenditure Bicycle paths construction program 60 (30) - (30) - 60 (30) - (30) - Asset renewal expenditure Kerb & channel capital renewal 32 - - (32) - 30 - - (32) - TOTAL KERB AND CHANNEL 92 (30) - (62) - DRAINAGE Asset renewal expenditure Nyah West commercial area – drainage upgrade 190 - - (190) - TOTAL DRAINAGE 190 - - (190) - OTHER INFRASTRUCTURE New asset expenditure Lake Boga Caravan Park assets renewal 20 - - (20) - Swan Hill Riverfront – Masterplan projects 500 (350) - - (150) Robinswood Oval lighting (SRV minor facilities) 132 (88) (22) (22) - Robinvale Caravan Park assets renewal 90 (60) (10) (20) - Swan Hill Showgrounds lighting 300 (150) - - (150) 1,042 (648) (32) (62) (300) Asset renewal expenditure Boundary Bend community plan 10 - - (10) - Lake Boga Catalina Park playground 50 - - (50) - Manangatang community plan projects 40 - - (40) - Municipal community plan 42 - - (42) - Small Towns community plan 23 - - (23) - Swan Hill Caravan Park assets renewal 40 - - (40) - Ultima community plan projects 20 - - (20) - Woorinen community plan projects 28 - - (28) - Upgrade irrigation system 80 - - (80) - 333 - - (333) - TOTAL OTHER INFRASTRUCTURE 1,375 (648) (32) (395) (300) TOTAL INFRASTRUCTURE 6,846 (2,657) (32) (3,857) (300) TOTAL NEW CAPITAL WORKS 2014/15 10,446 (4,032) (528) (5,386) (500) NEW CAPITAL WORKS REPRESENTED BY: Asset renewal expenditure 8,596 (3,354) (426) (4,616) (200) New asset expenditure 1,250 (528) (102) (470) (150) Asset upgrade expenditure 600 (150) - (300) (150)

APPENDIX C


2. Works carried forward from the 2013/14 year Summary of funding sources Capital Works Area



Borrow’s

$’000 $’000 $’000 $’000 $’000

PROPERTY LAND New asset expenditure Land purchase 180 - - (180) - TOTAL LAND 180 - - (180) - BUILDINGS New asset expenditure Manangatang female change rooms project 87 (9) - (78) - Swan Hill outdoor pool 15 - - (15) - TOTAL BUILDINGS 102 (9) - (93) - TOTAL PROPERTY 282 (9) - (273) - HERITAGE AND CULTURE New asset expenditure Heartbeat of the Murray Laser Light show 1,460 (1,125) (85) - (250) Steam workshop at Pioneer Settlement 320 - - - (320) TOTAL HERITAGE & CULTURE 1,780 (1,125) (85) - (570) INFRASTRUCTURE SEALED ROADS New asset expenditure Race track – Chisholm Motor Sports Complex 1,800 (2,000) - 200 - DRAINAGE New asset expenditure Robinvale stormwater pipeline 917 - - (792) (125) Robinvale town levee – design 43 - - (43) - 960 - - (835) (125) Asset renewal expenditure Nyah West commercial area – drainage upgrade 160 - - (160) - TOTAL DRAINAGE 1,120 - - (995) (125) OTHER INFRASTRUCTURE New asset expenditure Nyah Nyah West United F.N.C – ground lighting 191 (10) (25) (156) - Swan Hill Showgrounds lighting 200 (100) - - (100) 391 (110) (25) (156) (100) Asset renewal expenditure City of Swan Hill Plan implementation 17 - - (17) - Healthy by design 20 - - (20) - Jaycee Playground development strategy 48 - - (48) - Lake Boga community plan implementation 10 - - (10) - Mundara Park playground development strategy 29 - - (29) - Municipal community plan – feasibility study 6 - - (6) - Municipal community plan – Heritage 9 - - (9) - Nyah District implementation of community plan 15 - - (15) - Transition town 47 - - (47) - Runway lighting upgrade 9 - - (9) - 210 - - (210) - TOTAL OTHER INFRASTRUCTURE 601 (110) (25) (366) (100) TOTAL INFRASTRUCTURE 3,521 (2,110) (25) (1,161) (225) TOTAL CARRIED FWD WORKS FROM 2013/14 5,583 (3,244) (110) (1,434) (795) CARRIED FWD CAPITAL WORKS

REPRESENTED BY:

Asset renewal expenditure 3,796 (3,125) (85) (16) (570) New asset expenditure 1,418 (19) (25) (1,249) (125) Asset upgrade expenditure 369 (100) - (169) (100)

APPENDIX C


3. Non-monetary assets contributed by developers Summary of funding sources Capital Works Area



Borrow’s

$’000 $’000 $’000 $’000 $’000 DRAINAGE New asset expenditure Tower Hill residential estate 200 - (200) 200 - (200) - - SEALED ROADS New asset expenditure Tower Hill residential estate 500 - (500) 500 - (500) - - TOTAL NON-MONETARY ASSETS 700 - (700) - - NON-MONETARY ASSETS REPRESENTED BY: New asset expenditure 700 - (700) - - OVERALL CAPITAL WORKS REPRESENTED BY: Asset renewal expenditure 12,392 (6,480) (511) (4,631) (770) New asset expenditure 3,368 (547) (827) (1,719) (275) Asset upgrade expenditure 969 (250) - (469) (250) Asset expansion expenditure - - - - - 16,729 (7,277) (1,338) (6,819) (1,295) Cash 16,029 (7,277) (638) (6,819) (1,295) Non-monetary 700 - (700) - - 16,729 (7,277) (1,338) (6,819) (1,295)

APPENDIX C


Major projects program For the year ending 30 June 2015 4. Major projects (non-capitalised operating projects) Summary of funding sources Strategic Objective



Borrow’s

$’000 $’000 $’000 $’000 $’000 GOVERNANCE & LEADERSHIP General revaluation 26 - - (26) - Leadership development 30 - - (30) - Navigating Our Future program 8 - - (8) - 64 - - (64) - COMMUNITY HEALTH & WELLBEING Active after school community project 5 (5) - - - Communities for Children (children’s advocate) 12 - - (12) - Communities for Children (literacy project) 14 - - (14) - Employment start up for indigenous job seekers 30 (20) - (10) - Harmony day 15 (5) - (10) - Install guide posts – unsealed roads 20 - - (20) - L2P driver education program 48 (45) (3) - - National youth week 2 (2) - - - Rural access coordinator 106 (106) - - - Seniors week 9 (2) (3) (4) - Freeza activities – SHRCC youth strategy 25 (25) - - - The ACRE residencies 20 (20) - - - Upgrade street lighting 30 - - (30) - Whittaker street lease of land 29 - - (29) - Youth support trainee 6 - - (6) - Fairfax Festival Sept 2014 74 (36) - (38) - Fairfax Festival start-up costs for 2015 event 49 (49) - - - Minor facilities grant (SRV) 20 - - (20) - 514 (315) (6) (193) - ECONOMIC GROWTH Chisholm Motor Sports Complex masterplan 20 - - (20) - Economic development initiatives 74 (20) - (54) - Nyah Recreation Reserve redevelopment 143 - - (143) - Planning Study – Bromley Road masterplan 10 - - (10) - Planning Study – Swan Hill bridge location 50 - - (50) - Planning Study – Strategic roads assessment 20 - - (20) - 317 (20) - (297) - ENVIRONMENTAL MANAGEMENT Community pride campaign 15 - - (15) - Efficiency upgrades to street lighting 64 - - (64) - Roadside weeds and pests management program 50 (50) - - - Roadside CBD & Swan Hill Riverside Park public

places recycling 14 (14) - - - Robinvale Landfill – service roads & stormwater

management 10 - - (10) - Sewerage options study for Woorinen 10 - - (10) - Swan Hill Landfill – service roads & stormwater

management 25 - - (25) - Waste management – operational daily cover 36 - - (36) - 224 (64) - (160) - TOTAL MAJOR PROJECTS (NON-

CAPITALISED) 1,119 (399) (6) (714) - OVERALL TOTAL CAPITAL WORKS AND

MAJOR PROJECTS 17,848 (7,676) (1,344) (7,533) (1,295)


Appendix D – Proposed 2014/15 Fees and Charges

Swan Hill Rural City Council

DRAFT FEES and CHARGES

2014/2015

Sub Type Service/Fee TypeExisting Charge

Incl GST $

Legislation

PROPOSED 2014/15 FEES

AND CHARGES

Incl GST of $ Comments

After School Care

Per Session (3 hours) 19.20 20.20 - Fee amended annually on 1 July, in accordance with CPI.

Bus Pick Up 1.20 1.50 - Fee amended annually on 1 July, in accordance with CPI.

Casual Fee 25.00 27.50 -

Pupil Free Day 58.00 61.00 -

Pupil Free Half Day 44.00 46.00 -

Art Gallery

Admission to Exhibitions General Admission 0.00 0.00 - Entry by donation. Entry may apply for specific exhabitions.

Floortalks Guided Tour plus Tea/Coffee 7.00 7.30 0.66 Bookings required.

Floortalks Guided Tour 4.40 4.60 0.42 Bookings required.

Floortalks Non Local Schools 5.00 5.25 0.48 Bookings required.

Floortalks Local Schools 0.00 0.00 - Booking required, no cost.

Gallery Equipment Hire Grand Piano 127.00 133.00 12.09 Fee additional to gallery hire charge, bookings required, must only be played by expereinced piainists.

Gallery Hire Commercial Hire 500.00 525.00 47.73

Bookings required, Director retains the right to detemine suitability of activity. Venue staff required to be present if Gallery is hired after official opening hours.

Gallery Hire Community Groups 250.00 262.00 23.82 Bookings required, Director retains the right to detemine suitability of activity.

Gallery Hire- Half Day Commercial Hire up to 3 hours 250.00 262.00 23.82 Booking required, Director retains the

right to determine suitability of activity

Gallery Hire- Half Day Community Groups up to 3 hours 125.00 130.00 11.82 Booking required, Director retains the

right to determine suitability of activity

Venue Supervisor Per hour 50.00 4.55 Required if Gallery is hired outside official opening hours

Brokered Works

HACC Per Service Type Full Cost Recovery Full Cost Recovery Full Cost

RecoveryFees charged depending upon type of service requested.

Page 1


Incl GST $

Legislation


AND CHARGES


Building Department

Building Permits Residential

Houses (class 1) & Outbuildings (class 10) Contruction value up to $40,000

Minimum fee $258.00

Minimum fee $275.00 Fees set by Council

Building Permits Residential

Houses (class 1) & Outbuildings (class 10) Contruction value over $40,000

0.58% of $cost + GST

0.61% of $cost + GST Fees set by Council

State Government Building Permit Levy

All building works exceeding $10,000 value

.0128% of construction

valueL TBA Nil Fee set by legislation.

Report & Consent Siting Variations - Domestic

Report & Consent for siting variations when lodged in conjunction with Building Permit application

66.00 69.30 6.30 Fees set by Council

Report & Consent Siting Variations - Domestic

Report & Consent for siting variations when lodged prior to Building Permit application

154.00 161.70 14.70 Fees set by Council

Building Permits Commercial/Industrial

Construction costs up to $55,001 to $500,000 330.00 346.50 31.50 Fees Set by Council


Construction Costs $55,001 to $500,000

0.62% of $cost + GST

0.65% of $cost + GST Fees Set by Council


Construction costs exceeding $500,001

0.46% of cost + GST

0.48% of cost + GST Fees Set by Council

Information RequestsRetrieval of archived Building & Planning Records

67.20 70.56 - Fees set by Council

Inspections - Residential Buildings 150.00 157.50 13.63 Fees set by Council

Inspections - Commercial/Industrial Buildings 305.00 320.25 27.72 Fees set by Council

Lodgement Fee Building Permit Documents - Commercial & Residential 35.70 L TBA - Fee set by legislation.

Property Information Certificates Residential & Commercial 47.60 L TBA - Fee set by legislation.

Building Certificate Urgent Requests Incur Additional Fee 84.00 88.20 8.02 Fee set by Council.

Stormwater Discharge Information Report for Discharge Point 59.62 L TBA - Fee set by legislation.

Building Act Sec 29A Report & Consent - Demolition 59.62 L TBA - Fee set by legislation.

Building Regulation & Modification Preparation of Report 150.00 157.50 14.32 Fee Set by Council

House Relocation Deposit Bond / Bank Guarantee 5000.00 L TBA - Fee set by legislation.

Building Permit Extend Time-Domestic Extension of Time & Permit 150.00 157.50 14.32 Fee Set by Council

Expired Building Permt- Domestic Renew Expired Permit 150.00 157.50 14.32 Fee Set by Council

Building Permit Extend Time- Commercial Extension of Time & Permit 305.00 320.25 29.11 Fee set by council

Expired Building Permt-Commercial Renew Expired Permit 305.00 320.25 29.11 Fee set by council

Checks (Structural, Mechanical, Electrical & Hydraulic)

charged on a 'cost recovery

basis'

charged on a 'cost recovery basis'

Checking of specialist system designs where necessary and/or where an appropriate design certificate is not provided is charged on a cost recovery basis.

Page 2


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AND CHARGES


Customer Service and Revenue

Banner (Campbell Street) 142.00 149.10 13.55 Fee per week. Adverse comment from the public after the last rise.

Welcome Signs (Entrance Signs) 42.00 44.00 4.00 Per sign, per 14 days. (50% for 1

week)

Community Service Directory Provision of Copy 21.00 22.05 2.00 Present price too high for community expectations.

Copy Rate Notice 10.00 10.00 0.91 Large increase in 2013/2014

Land Information Certificate 20.00 L 20.00 - Set by legislation.

Land Information Certificate Urgent Requests Incur Additional Fee 84.00 90.00 8.18 Fee set by Council.

Community Tree Per Event 22.00 23.00 2.09 Fee set by Council. Rounded down slightly

Community Tree Public Liability Insurance 18.50 19.50 1.77

If do not have own insurance, this will be charged to provide the hirer their mandatory cover. Fee determined by cost charged to Council by insurer. No change expected in cost to Council for

Community Tree Bond 95.00 100.00 9.09 Set by council. Bond level appropriate for Kiosk, given customer expectation.

Map Book of Municipality 16.00 17.00 1.55 Set by council. Very few sold in 2011/2012.

Street Stall Holders/Performers/Artists Public Liability Insurance 40.00 3.64 New Fee

Engineering Services

Road Closure - Temporary Advertisement Cost as invoiced from relevant publisher

Road Closure - Temporary Supply of Barricades & Signs 38.00 39.90 3.63 $5.00 per sign, per day, with minimum

charge of $35.00

Road Opening Application Fees

1 fee unit. Upper limit fee set by legislation. Council fee currently at limit. ($11.69)+L364

Road Classification Works, Other Than Minor Works

Municipal road where max speed limit at any time is more than 50kmph

On, or partly on the roadway, shoulder or pathway

540.00 L 567.00 - 45 fee units. Upper limit fee set by legislation. Council fee currently at limit.


Not on the roadway, shoulder or pathway 300.00 L 315.00 -

25 fee units. Upper limit fee set by legislation. Council fee currently at limit.

Municipal road where max speed limit at any time is 50kmph or less


240.00 L 252.00 - 20 fee units. Upper limit fee set by legislation. Council fee currently at limit.




Road Classification Minor Works



140.00 L 147.00 - 11.5 fee units. Upper limit fee set by legislation. Council fee currently at limit.






140.00 L 147.00 - 11.5 fee units. Upper limit fee set by legislation. Council fee currently at limit.




Traffic Management Plan Preparation

Minimun Fee $370.00 (3 hours) 135.00 141.75 12.89 Hourly rate. Plus disbursements

Photocopying A2 2.20 3.00 0.27 Prices set so ao not to compete with local businesses eg. The Copy Shop

Photocopying A1 4.15 5.00 0.45

Photocopying A0 5.50 7.00 0.64

Page 3


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Legislation


AND CHARGES


Family Day Care

Administration Levy 0.85 0.90 - Per hour per child

Care out of Core Hours Out of hours care 10.50 11.00 - Per hour per child public holidays, weekends, out of core hours

Care Within Core Hours M - F 8.00am to 6.00pm 7.85 8.25 - CORE HOURS 8am to 6pm Mon to Fri. Per hour per child

Meal Charges Breakfast 3.50 3.50 -

Meal Charges Lunch 4.75 5.00 -

Meal Charges Snacks 2.75 3.00 - Provided am and/or pm

Meal Charges Evening Meal 7.00 7.50 -

Transport 1.90 2.00 - Per kilometre per family

Carer Levy 10.00 10.50 - Per Week

Late Pick Up 1.00 1.00 - Per Minute

HACC Services

Domestic Assistance 5.70 6.00 - Per hour. Fee set by DH Rules.

Personal Care Per visit up to one hour currently 4.30 4.50 - Per shower or visit. Fee set by DH

Rules.

Respite Care High Level 3.15 3.30 - Per hour. Fee set by DH Rules.

Respite Care Low Level 5.70 6.00 - Per hour. Fee set by DH Rules.

Property Maintenance 11.40 12.00 - Fee set by DH Rules.

Home Modification 15.75 16.55 - Per hour plus cost of materials.

Delivered Meals 9.50 10.00 - Per meal. Fee set by DH Rules.

Personal Care Assisted Shopping 6.00 - Per hour. Fee set by DH Rules.

Information Management

Freedom of Information Application Fee 25.70 L 26.50 - Fee set by legislation.

Freedom of Information Search Fee 20.00 L 20.00 - Per hour. Fee set by legislation

Freedom of Information Photocopying - A4 0.20 L 0.21 - Fee set by legislation.

Historic Information Request Application Fee (Inc 1hr search) 25.70 26.50

Historic Information Request Hourly Rate (after 1st hour) 33.50 35.18 3.20

Documents Copied to CD 5.80 6.09 0.55

Kerbside Garbage

120 Litre Bin 260.00 276.00 -

240 Litre Bin 395.00 410.00 -

Green Waste 125.00 130.00 - Results in 'simple' rounded charge amount for 2013/2014

Page 4


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Legislation


AND CHARGES


Lake Boga Community Centre

Catering Facilities Kitchen and cooking facilities 75.00 75.00 6.82 Full use - per function- hire fees

reduced for 2013/2014 to promote

Catering Facilities Light use 50.00 50.00 4.55 Afternoon teas, suppers (in hall area only) per function

Crockery First 100 settings 75.00 75.00 6.82 Includes cutlery - per function

Crockery Additional 50 settings or part thereof 20.00 20.00 1.82 Includes cutlery - per function

Cups & Saucers First 100 settings or part thereof 35.00 35.00 3.18 Per function

Cups & Saucers Additional 50 settings or part thereof 10.00 10.00 0.91 Per function

Hall Hire Bond 315.00 315.00 - Bond is adequate for current needs

Hall Hire Bond 630.00 630.00 - Bond is adequate for current needs

Hall Hire Large Functions 300.00 300.00 27.27 21st Birthdays etc, Extra days 50% per day

Hall Hire Insurance 18.50 19.50 1.77 If do not have own insurance, this will be charged to provide the hirer their mandatory cover.

Hall Hire Other Users/ hourly 25.00 25.00 2.27 Per hour. (debutante training, auctions etc)

Hall Hire Meetings / hourly 25.00 25.00 2.27 All organisations, per meeting, no bond required. Per Hour

Stadium Hire Seasonal Bond 300.00 300.00 - Activity Duration

Stadium Hire All purposes / hourly 25.00 25.00 2.27 Per Hour

Skip Bin Hire Per Hire 70.00 75.00

Library Service

Colour Photocopying/Printing Per A4 page 2.00 2.00 0.18 Per side

Colour Photocopying/Printing Per A3 page 4.00 4.00 0.36 Per side

Photocopying/Printing A4 per page 0.20 0.20 0.02 Per side (black & white)

Photocopying/Printing A4 Double sided 0.40 0.40 0.04 Double sided printing (black & white)

Photocopying/Printing A3 per page 0.40 0.40 0.04 Per side (black & white)

Photocopying/Printing A3 Double sided 0.80 0.80 0.07 Double sided printing (black & white)

Computer Bookings Per hour 4.40 4.60 0.42

Internet Bookings Per 15 minutes 1.10 1.15 0.10

Internet Bookings Per half hour 2.20 2.30 0.21

Internet Bookings Per hour 4.40 4.60 0.42

Fax (sending within Australia) First page 3.90 4.10 0.37

Fax (sending) Subsequent pages 1.15 1.20 0.11 Per page

Faxes Incoming Each Page 1.15 1.20 0.11 Per Page

Headphones Per set 1.50 0.14 New item for sale

Interlibrary Loans From Public Libraries 3.60 3.80 0.35 Per item

Interlibrary Loans from Tertiary Institutions 17.30 18.00 1.64 Per item

Intra Subject Search Per request 6.09 6.50 0.59

Library Bags Per bag 1.50 0.14

Lost Books Per Item cost + $6.00 cost + $6.00 - Per Item

Lost Magazines Per Item cost + $3.00 cost + $3.00 - Per item

Meeting Room-Commercial Per hour 0.00 10.00 0.91 New fee implemented in 2014. Bookings required

Meeting Room-Commercial Per day 0.00 60.00 5.45 New fee implemented in 2014. Bookings required

Membership Cards Replacement of lost library card 5.00 5.00 -

Overdue Fines Adult 0.20 0.20 - Per item per day

Overdue Fines Child 0.10 0.10 - Per item per day

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AND CHARGES


Livestock Exchange

Sheep Holding Paddocks 0.60 0.63 0.06 Agisted - Per head, per day in holding paddocks.

Cattle Weigh Fee 2.30 2.42 0.22 Per lot during sale. Cattle sold in prime market.

Parking Area Rental Driver Education/Licence Testing 682.50 716.63 65.15 Per Year - User Agreement

Sheep Yard 0.53 0.56 0.05 Per head, private use.

Cattle Yard 2.94 3.09 0.28 Per head, private use.

Private Weigh Cattle 4.73 4.97 0.45 Per head. Occurs when cattle are weighed but not in a sale.

Yard Stock Sold Sheep 1.10% 1.2% 1.10% - For sheep sold through the yards on sale days.

Yard Stock Sold Cattle 1.20% 1.20% - For cattle sold through the yards on sale days.

Truck Wash 0.55 0.58 0.05 Per minute

Access Key - Truck Wash 26.25 27.56 2.51 Per key

Stand Pipe Water 0.63 0.66 - Per minute Potable water

Access Key - Stand Pipe 26.25 27.56 2.51 Per key

Dead stock removal Sheep 26.25 27.56 2.51 Per head: Stock not scheduled in sales

Dead stock removal Cattle 68.25 71.66 6.51 Per head: Stock not scheduled in sales

Stock Feedinding Cattle & Sheep 35.00Per bale fed out - staff and machinery resource only. Agent/Vendor to supply feed.

Manangatang Community Centre

Bond (with alcohol) 630.00 630.00 - Bond is adequate for current needs

Bond (without alcohol) 315.00 315.00 - Bond is adequate for current needs

Meeting (small functions) 58.00 58.00 5.27

Meeting (large functions) 21st Birthdays, parties etc 136.00 136.00 12.36

Meetings (Large functions)` Dinner/Conferences 68.00 68.00 6.18

Insurance 18.50 19.50 1.77

Meetings- Local groups eg VFF 23.00 23.00 2.09

Meetings- Outside groups eg Lower Murray Water 31.50 33.00 3.00

Manangatang Swimming Pool

Admission Adult 3.00 3.15 - Fees set by Management Committee at Annual General Meeting

Admission - Child Child 2.00 2.10 - Fees set by Management Committee at Annual General Meeting

Student Student 0.00 0.00

Membership Family 100.00 105.00 - Fees set by Management Committee at Annual General Meeting

Membership Senior 45.00 47.25 - Fees set by Management Committee at Annual General Meeting

Membership Junior 35.00 36.75 - Fees set by Management Committee at Annual General Meeting

Page 6


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AND CHARGES


Marketing & Tourism

Conference Room Hire

Up to 1 Hour 1 - 10 People 44.00 46.00 4.18

Up to 1 Hour 1-10 People 44.00 46.00 4.18

Up to 1 Hour Over 10 People 84.00 86.00 -

1 - 4 Hours 1 - 10 People 64.00 66.00 6.00

1 - 4 Hours Over 10 People 124.00 126.00 11.45

Over 4 Hours 1-10 People 84.00 86.00 7.82

Over 4 Hours Over 10 People 164.00 166.00 15.09

Tea & Coffee 1 - 10 People 18.00 20.00 1.82

Tea & Coffee Over 10 People 28.00 30.00 2.73

Booking Office Tickets Non Profit Organisations 2.20 2.20 0.20 Per ticket

Booking Office Tickets Commercial Hirers 3.20 3.20 0.29 Per ticket

Booking Office Tickets Poster Distribution 38.00 38.00 3.45 Per hour

Faxing Local - Per Page 2.00 2.00 0.18

Faxing STD - Per Page 2.50 2.50 0.23

Guided Tour of Swan Hill (Mon - Fri) Per 1 hour tour 70.00 75.00 6.82 Per tour

Guided Tour of Swan Hill (Weekends) Per 1 hour tour 100.00 105.00 9.55 Per tour

Laminating Per metre 8.50 8.50 0.77

Photocopying A4 0.50 0.50 0.05 White

Photocopying A4 Duplex 0.70 0.70 0.06 White

Photocopying A4 Colour single sided 2.10 2.10 0.19

Photocopying A3 0.90 0.90 0.08 White

Photocopying A3 Duplex 1.30 1.30 0.12 White

Photocopying A3 Colour single sided 4.20 4.20 0.38

Skilled Mirgation Regional Certification 450.00 472.50

Banner (Campbell Street) 142.00 149.10 13.55 Per week. Small increase only due to user feedback.

Nyah Community Centre

Catering Facilities Kitchen & Cooking Facilities 75.00 75.00 6.82 Full Use

Catering Facilities Light Use 50.00 50.00 4.55 Afternoon teas, suppers (in hall area only)

Bond No alcohol served 315.00 315.00 - Bond is adequete for current needs

Bond Alcohol served 630.00 630.00 - Bond is adequete for current needs

Hall Hire Large Functions 300.00 300.00 27.27 Weddings, 21st Birthdays etc

Hall Hire Small Functions 50.00 50.00 4.55 One room only

Hall Hire Other Users 25.00 25.00 2.27 Per hour. (debutante training, auctions etc)

Hall Hire Meetings - Local Groups 25.00 25.00 2.27 Per meeting, no bond required.


Nyah Farmers Market Nyah Lyons Club 40.00 40.00 3.64

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Legislation


AND CHARGES


Nyah Swimming Pool

Admission Adult 3.50 3.68 - Fees set by Management Committee at Annual General Meeting

Admission Child 2.50 2.63 - Fees set by Management Committee at Annual General Meeting

Membership Family 125.00 131.25 - Fees set by Management Committee at Annual General Meeting

Membership Single 65.00 68.25 - Fees set by Management Committee at Annual General Meeting

Carnival 1/2 Day 50.00 52.50 - Fees set by Management Committee at Annual General Meeting

Carnival Full day 120.00 126.00 - Fees set by Management Committee at Annual General Meeting

Parking Control & School Crossings

Parking Infringement Notices Category A 54.00 57.00 - Set by Council

Parking Infringement Notices Category B L - Set by legislation, increases annually. Monetary Units Act 2004.

Parking Infringement Notices Category C L - Set by legislation, increases annually. Monetary Units Act 2004.

Parking Meters One Hour Meters 1.10 1.10 - One hour

Parking Meters Two Hour Meters 2.20 2.20 - Two hours

Pioneer Settlement

Admission Adult 27.00 28.00 -

Admission Concession 23.50 24.50 - Pensioner, Student, Senior

Admission Child 20.50 20.50 - Child 5 to 16 years, children under 5 are free.

Admission Family 74.00 76.50 - Family - 2 adults and up to 4 children.

Admission Local Residents Gold Coin Donation - Identification required

Pyap Cruise Adult 21.00 22.00 2.00

Pyap Cruise Concession 17.00 17.50 1.59 Pensioner, Student, Senior

Pyap Cruise Child 14.50 15.00 1.36 Child 5 to 16 years, children under 5 are free.

Pyap Cruise Family 55.00 59.00 5.36 Family - 2 adults and up to 4 children.

Sound & Light Tour Adult 21.00 22.00 2.00

Sound & Light Tour Concession 17.00 17.50 1.59 Pensioner, Student, Senior

Sound & Light Tour Child 14.50 15.00 1.36 Child 5 to 16 years, children under 5 are free.

Sound & Light Tour Family 55.00 59.00 5.36 Family - 2 adults and up to 4 children.

Admission, Pyap Adult 42.00 43.50 3.95

Admission, Pyap Concession 36.00 37.50 3.41 Pensioner, Student, Senior

Admission, Pyap Child 32.00 33.00 3.00 Child 5 to 16 years, children under 5 are free.

Admission, Pyap Family 115.00 115.00 10.45

Admission, Sound & Light Adult 42.00 43.50 3.95

Admission, Sound & Light Concession 36.00 37.50 3.41 Pensioner, Student, Senior

Admission, Sound & Light Child 32.00 33.00 3.00 Child 5 to 16 years, children under 5 are free.

Admission, Sound & Light Family 115.00 115.00 10.45 Family - 2 adults and up to 4 children.

Admission, Sound & Light, Pyap Adult 60.00 62.00 5.64

Admission, Sound & Light, Pyap Concession 52.00 54.00 4.91 Pensioner, Student, Senior

Admission, Sound & Light, Pyap Child 45.00 46.50 4.23 Child 5 to 16 years, children under 5

are free.Admission, Sound & Light, Pyap Family 155.00 155.00 14.09 Family - 2 adults and up to 4 children.

Sound & Light & Pyap Adult 36.00 37.50 3.41

Sound & Light & Pyap Concession 30.00 31.00 2.82 Pensioner, Student, Senior

Sound & Light & Pyap Child 27.00 28.00 2.55 Child 5 to 16 years, children under 5 are free.

Sound & Light & Pyap Family 99.00 100.00 9.09 Family - 2 adults and up to 4 children.

continued on next page

Page 8


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AND CHARGES


Accommodation Providers/GroupsAdmission Adult 20.00 21.00 1.91

Admission Concession 15.00 15.50 1.41 Pensioner, Student, Senior

Admission Child 14.00 14.50 1.32 Child 5 to 16 years, children under 5 are free.

Admission Family 54.00 56.00 5.09 Family - 2 adults and up to 4 children.

Pyap Cruise Adult 16.00 16.50 1.50

Pyap Cruise Concession 13.50 14.00 1.27 Pensioner, Student, Senior

Pyap Cruise Child 11.50 12.00 1.09 Child 5 to 16 years, children under 5 are free.

Pyap Cruise Family 44.00 46.00 4.18 Family - 2 adults and up to 4 children.

Sound & Light Tour Adult 16.00 16.50 1.50

Sound & Light Tour Concession 13.50 14.00 1.27 Pensioner, Student, Senior

Sound & Light Tour Child 11.50 12.00 1.09 Child 5 to 16 years, children under 5 are free.

Sound & Light Tour Family 44.00 46.00 4.18 Family - 2 adults and up to 4 children.

Admission, Pyap Adult 30.00 32.00 2.91

Admission, Pyap Concession 24.00 25.00 2.27 Pensioner, Student, Senior

Admission, Pyap Child 20.00 21.00 1.91 Child 5 to 16 years, children under 5 are free.

Admission, Pyap Family 75.00 85.00 7.73 Family - 2 adults and up to 4 children.

Admission, Sound & Light Adult 30.00 32.00 2.91

Admission, Sound & Light Concession 24.00 25.00 2.27 Pensioner, Student, Senior

Admission, Sound & Light Child 20.00 21.00 1.91 Child 5 to 16 years, children under 5 are free.

Admission, Sound & Light Family 75.00 85.00 7.73 Family - 2 adults and up to 4 children.

Admission, Sound & Light & Pyap Adult 44.00 46.50 4.23

Admission, Sound & Light & Pyap Concession 34.00 35.00 3.18 Pensioner, Student, Senior

Admission, Sound & Light & Pyap Child 30.00 31.00 2.82 Child 5 to 16 years, children under 5

are free.Admission, Sound & Light & Pyap Family 120.00 124.00 11.27 Family - 2 adults and up to 4 children.

Sound & Light & Pyap Adult 30.00 31.00 2.82

Sound & Light & Pyap Concession 25.00 26.00 2.36 Pensioner, Student, Senior

Sound & Light & Pyap Child 20.00 20.50 1.86 Child 5 to 16 years, children under 5 are free.

Sound & Light & Pyap Family 80.00 83.00 7.55 Family - 2 adults and up to 4 children.

Education

Admission Student 11.00 11.00 1.00 Registered Education Facility

Pyap Cruise Student 8.50 8.80 0.80 Registered Education Facility

Sound & Light Student 8.50 8.80 0.80 Registered Education Facility

Admission & Pyap Student 17.00 17.50 1.59 Registered Education Facility

Admission & Sound & Light Student 17.00 17.50 1.59 Registered Education Facility

Admission, Pyap & Sound & Light Student 25.00 26.00 2.36 Registered Education Facility


Page 9


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AND CHARGES


Functions

Hire Fees Dumosa Hall (4 hrs) 660.00 680.00 61.82 4 hours hire, up to 110 people

Hire Fees Dumosa Hall - additional hour 110.00 110.00 10.00 Additional one hour hire

Hire Fees Dumosa Hall Cleaning Bond 250.00 250.00 22.73 50% Refundable Bond

Hire Fees Lower Murray Inn (4 hrs) 660.00 680.00 61.82 4 hours hire, up to 110 people

Hire Fees Lower Murray Inn - additional hour 110.00 110.00 10.00 Additional one hour hire

Hire Fees Lower Murray Inn BBQ Area Daytime 200.00 440.00 40.00

Hire Fees Lower Murray Inn Cleaning Bond 250.00 250.00 22.73 50 % Refundable Bond

Hire Fees Lower Murray Inn - over 110 guests 110.00 110.00 10.00 Additional one hour hire

Hire Fees Site (4hrs) 650.00 680.00 61.82

Hire Fees Site (additional hours) 110.00 110.00 10.00

Hire Fees Luncheon Cruise Per Head 48.00 65.00 5.91

Hire Fees Cruiuse Private Hire 800.00 850.00 77.27 1 Hour

Hire Fees Cruise Priavte Hire - additional hour 400.00 425.00 38.64 Additional one hour hire

Hire Fees Wedding Hire 650.00 680.00 61.82

Hire Fees Grounds for Photos 150.00 150.00 13.64

Private Charter Pyap 1500.00 1500.00 136.36 Private Charter (1 hour)

Private Charter Pyap 1850.00 1850.00 168.18 Private Charter (2 hours)

Private Moaring Pyap 0.00 165.00 15.00 Moaring at Murray Downs Homestead

Lodges

Accommodation Student 27.00 27.50 2.50 per night

Continential Breakfast Student 9.10 9.10 0.83 per person

Cooked Breakfast Student TBA per person

Breakfast Juice Student TBA per person

Healthy Start Breakfast Student TBA per person

Lunch 1 Student 8.50 8.75 0.80 per person

Lunch 2 Student TBA per person

Morning Tea Student 1.20 1.30 0.12 per person

Afternoon Tea Student 1.20 1.30 0.12 per person

Dinner Student 11.50 12.00 1.09 per person

Supper Student 1.20 1.30 0.12 per person

Birthday Cake Student 26.00 purchase cost Cost to purchase cake

Accommodation General 27.00 27.50 2.50 per persn

Continential Breakfast General 9.10 9.10 0.83 per persn

Lunch General 10.00 10.50 0.95 per persn

Afternoon Tea General 5.00 5.50 0.50 per persn

Dinner General 25.00 26.00 2.36 per persn

Supper General 3.00 3.50 0.32 per persn

Linen Hire General 10.00 10.50 0.95 per persn

Page 10


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AND CHARGES


Planning Department

Certification of Subdivision Plan

Per Lot On Plan Of Subdivision

set by legislation L set by legislation - Fee set by legislation.

Resort And Recreation Levy set by legislation L set by legislation -

Of unimproved property value. Total area of land prior to subdivision. Fee set by legislation. Section 18 of Subdivision Act

Amendments to Planning Schemes

Regulation 6 (1) Considering request and taking specified actions

set by legislation L set by legislation - For considering a request. Set by

legislation.

Regulation 6 (2) Considering submissions set by legislation L set by legislation - For considering up to 20 submissions.

Set by legislation.

Regulation 6 (3) Adopting amendment set by legislation L set by legislation - Adopting and submitting amendment

for approval. Set by legislation.

Regulation 6 (4) Approving amendment set by legislation L set by legislation - For approval and notice of approval my

Minister. Set by legislation.

set by legislation L set by legislation -

Planning Permit Applications Reg 7

Planning Permit Applications Class 1 - Use only set by legislation L set by legislation - Fee set by legislation.

Planning Permit Applications Estimated cost $10,000 to $100,000

Class 2 - To develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of development included in the application is;


Planning Permit Applications Estimated cost greater than $100,001

Class 3 - To develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of development included in the application is;


Planning Permit Applications Estimated cost under $10,000

Class 4 - To develop land (other than for a single dwelling per lot) if the estimated cost of devleopment included in the application is;








Planning Permit Applications Estimated cost $500,001 to $1m



Planning Permit Applications Estimated cost - $1m to $7m




The fees for 6(1), 6(2) are paid to the planning authority by the person who requested the amendment. The fee for 6(4) is paid to the Minister by the person who requested the amendment.

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Planning Permit Applications Estimated cost greater than $50m



Planning Permit Applications Class 12 - To subdivide an existing building.


Planning Permit Applications Class 13 - To subdivide land into two lots.


Planning Permit Applications

Class 14 - To effect a realignment of a common boundary between lots or to consolidate two or more lots.


Planning Permit Applications Class 15 - To subdivide land



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



Class 17 - To create, vary or remove a restriction within the meaning of the Subdivision Act 1988; or To create or remove a right of way.



Class 18 - To create, vary or remove an easement other than a right of way; or to vary or remove a condition in the nature of an easement other than a right of way in a Crown grant.


Amend permits under section 72

Regulation 10: Amend permits under section 72

Class 1 - To amend a permit to use land if that amendment is to change the use for which the land may be used.



Class 2 - To amend a permit: a) to change the statement of what the permit allows.


Regulation 10: Amend permits under section 72Estimated cost is greater than $10,000 - $100,000

Class 3 - To amend a permit to develop land or to use and develop land for a single dwelling per lot or to undertake development



Page 12


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Regulation 10: Amend permits under section 72Estimated cost is greater than $100,001

Class 4 - Estimated cost greater than $100,001


Regulation 10: Amend permits under section 72 Estimated cost is $10,000 or less

Class 5 - To amend a permit to develop land if the estimated cost of any additional development to be permitted by the amendment is $10,000 or less.


Regulation 10: Amend permits under section 72 Estimated cost greater than $10,001 - $250,000

Class 6 - To amend a permit is the estimated cost of any additional development to be permitted by the amendment is: Estimated cost greater than $10,001 - $250,000


Regulation 10: Amend permits under section 72 Estimated cost greater than $250,001 - $500,000

Class 7 - Estimated cost greater than $250,001 - $500,000


Regulation 10: Amend permits under section 72Estimated cost greater than $500,001

Class 8 - Estimated cost greater than $500,001



Class 9 - To amend a permit to: a) subdivide an existing building. b) Subdivide land into two lots. c) Effect a realignment of a common boundary between lots or to consolidate two or more lots.


Regulation 13 Certificates of Compliance set by legislation L set by legislation - Fee set by legislation.

Regulation 15: Satisfaction Matters

Determining whether something has been done to the satisfaction of a responsible authority, Minister, public authority, municipal council or a referral authority.


Planning Permit Applications Applications for extension of time 102.00 9.27

Amend Planning Permits Secondary consent of time 102.00 9.27

Re-certification of Subdivision Plan 100.00 9.09

Written advice letter Provision of letter 50.00 4.55

Planning Notification Per notice letter 5.00 0.45 Per letter

Planning Notification Per A3 printing and cover for sign on site 20.00 1.82 Per site

Planning Notification Notification in paper 20.00 1.82 Plus cost to advertise in paper.

Plan of Subdivision Provision of copy of plan 40.00 3.64

Planning Permit Provision of copy of Planning Permit 40.00 3.64

Photocopying (other) Per A4 page 0.50 0.05 WhitePhotocopying (other) Per A3 page 0.90 0.08 WhitePhotocopying (other) Per A2 page 3.00 0.27 WhitePhotocopying (other) Per A1 page 5.00 0.45 WhitePhotocopying (other) Per A0 page 7.00 0.64 WhiteExhibition of Planning Scheme Amendments

Public notice letter by mail, per letter 7.00 0.64 Per letter

Exhibition of Planning Scheme Amendments

Public notice by newspaper, per advert Set by publisher Per advert

Exhibition of Planning Scheme Amendments

Public notice by Government Gazette Set by publisher Per notice

Page 13


Incl GST $

Legislation


AND CHARGES


Public Health

Caravan Parks Sites not exceeding 25 17 fee units L 17 fee units - Set by legislation - excl camp sites

Caravan Parks Sites exceeding 25 but not exc 50 34 fee units L 34 fee units - Set by legislation - excl camp sites





Caravan Parks Transfer of Registration 5 fee units L 5 fee units - Set by legislation - excl camp sites

Caravan Parks Moveable dwelling/rigid annexe 2-6 sites 235.00 250.00 - Fee Set by Council

Caravan Parks Moveable dwelling/rigid annexe 1/any additional site New fee 150.00 - Fee Set by Council

New Premises Assessment/Application

New Premises or Vehicle plus the applicable registration fee

170.00 178.50 - plus the applicable registration fee

Hairdressers/Beauty Parlours Skin Penetration Large 3 or more procedures 335.00 355.00 -

Hairdressers/Beauty Parlours Skin Penetration Small up to 2 procedures 255.00 270.00 -

Hairdressers/Beauty Parlours Home based or mobile

1 operator only and up to 2 procedures New fee 150.00 -

Prescribed Accommodation Premises Registration 255.00 270.00 -

Temporary Food Premises- Class 3 Registration 40.00 40.00 -

Fee applied to 1-2 day events only. Fee should be kept to a minimum to encourage people to register events

Temporary Food Premises- Class 2 Registration 60.00 60.00 -

Fee applied to 1-2 day events only. Fee should be kept to a minimum to encourage people to register events

Food Vending Machines Registration 120.00 125.00 -

Fees reviewed based on risk= liklihood (trading hours) x consequence (food types/variety + potential food borne illness)

Temporary/ Mobile Food Trade associated Fixed Food Premises

Registration 150.00 160.00 -


Class 3A Food Premises Registration 235.00 250.00 -


Class 3B Food Premises Registration - low risk New fee 185.00 -


Class 2a Food Premises

Registration- Higher risk and/or larger premises that prepare and sell a significant varirty of preparation methods

660.00 695.00 -


Class 2b Food Premises

Registration- Premises that prepare and sell a variety of low and high risk ready to eat foods

440.00 465.00 -


Class 2c Food PremisesRegistration- Premises that prepare and sell a variety of low and high risk ready to eat foods

330.00 350.00 - Fees reviewed based on risk= liklihood (trading hours) x consequence (food types/variety + potential food borne illness)

Class 1 Food Premises Registration - External Audits 300.00 315.00 -


Failed subsequent sample 125.00 135.00 - As per sampling policy/procedure

Additional non-mandatory/requested 235.00 250.00 -


NOTE: Caravan Park Registrations are now 3 yearly rather than annually

NOTE: Community Groups that are required to register under the Food Act receive a 50% discount.

Page 14


Incl GST $

Legislation


AND CHARGES


Please note changes to septic tank fees -

Septic Tanks New installation/major alteration Permit Fee 280.00 300.00 -

Septic Tanks alteration minor Permit Fee New fee 150.00 -

Septic Tank Permit Extension fee Permit Fee New fee 60.00 -

Additional Septic Tank Application Inspections New fee 150.00 -

Late Registrations 50% of registration fee

50% of registration fee -

Transfer of Registration 50% of registration fee

50% of registration fee -

Pro Rata Registration Fee From February to April 75% of registration fee -

Pro Rata Registration Fee From May to July 50% of registration fee -

Pro Rata Registration Fee From August to October 25% of registration fee -

Reissue of certificate 35.00 40.00 -

Vaccinations

Vaccinations Twinrix Hep A+B Junior Dose 180.00 180.00 - 1-15 years - 3 doses @ $60 each

Vaccinations Twinrix Hep A+B Senior Dose 240.00 240.00 - 16 years+ - 3 doses @ $80 each

Vaccinations Hepatitis A Vaqta - Junior 120.00 120.00 - 2-17 years - 2 doses @ $60 each

Vaccinations Hepatitis A Vaqta 150.00 150.00 - 18 years+ - 2 doses @ $75 each

Vaccinations Fluvax 25.00 25.00 -

Vaccinations IPOL 60.00 60.00 -

Vaccinations Boostrix 36.00 36.00 -

Vaccinations Hepatitis B Paediatric 120.00 120.00 - 0-19 years - 3 doses @ $40 each

Vaccinations Hepatitis B Adult 120.00 120.00 - 20 years+ - 3 doses @ $40 each

Vaccinations Chicken Pox Varicella 80.00 80.00 - 1-13 years - 1 dose @ $80 each

Vaccinations Chicken Pox Varicella - Adult 140.00 - 14 years+ - 2 doses @ $70 each

Regulatory Services

Local Laws Release fee for impounded shopping trolley 145.00 153.00 - Per trolley

Local Laws Release fee for impounded vehicles 350.00 370.00 -

Local Laws Release fee for any other impounded thing 85.00 90.00 -

Local Laws Copy 8.00 9.00 0.82

Local Laws Miscellaneous Local Law permit fee 45.00 48.00 - i.e fundraising, busking permits

Local Laws Administration fee to engage contractors 150.00 160.00 -

New fee to offset increasing administrative and inspection costs associated with clean up requirements for unsightly properties that pose a fire risk

Use of Council Land (Footpath Trading)

Permit fee for outdoor eating facility 140.00 147.00 - Pro-rata fee will apply


Permit fee for advertising sign on footpath 55.00 58.00 - $50.00 per sign, maximum allowed in

2. Pro-rata fee will apply


Permit fee to display goods for sale on footpath 55.00 58.00 - Pro-rata fee will apply


Permit to consume liquor on Council Land 140.00 150.00 -

Permit for licensed premises to serve alcohol on footpath. Pro-rata fee will apply

Use of Council Land (Trading on roadside)

Permit to trade from roadside 140.00 147.00 - i.e Mobile food vans. Pro-rata fee will

apply


NOTE: Vaccine prices are based on cost price which has not altered (in some cases depending on production numbers cost has gone down) and want to encourage uptake of vaccination. Vaccines to businesses registered for GST must pay

Page 15


Incl GST $

Legislation


AND CHARGES


Use of Council Land (Footpath Trading) Market Day permit fee 45.00 55.00 -

Fee for Market Day stall. Pro-rata Fee will apply. Please note Market Day permit will now be issued to the organising committee. Maximum fee $147

Late payment fee (Footpath Trading)

Late payment fee for all footpath trading permit renewals

27.00 -

A late payment penalty has been introduced to all footpath trading activity to off set administrative duties. A set fee has been introduced rather than the previous 50% calculation.

Dog/Cat Registration Maximum fee 126.00 120.00 - i.e. Entire dog or cat, Dangerous Dog or Restricted Breed Dog

Dog/Cat Registration Pensioner - Maximum fee (50% discount) 63.00 60.00 - 50% discount for eligible concession

cardholders

Dog/Cat Registration Desexed or microchip implant 42.00 40.00 -

A review of our registration fees was carried out and it has been identified that we are between 15% and 30% higher in comparison to our neighbouring Councils for animal registrations. To ensure consistancey with our neighbouring Councils, whilst promoting responsible pet ownership please refer to attached comments.

Dog/Cat RegistrationPensioner - Desexed or microchip implant (50% discount)

21.00 20.00 -

Dog/Cat Registration Working dog 21.00 20.00 -

Dog/Cat RegistrationAnimal registration renewal late payment fee (50% of registration fee)

21.00 - i.e. Where registration fee is $42.00, a $21.00 late payment fee will apply

Dog/Cat Registration Registration tag replacement 6.00 6.50 -

Dog/Cat Registration Inspection 15.00 16.00 -

Dog/Cat Registration Copy 10.00 11.00 -

Domestic Animal Business Registration fee for Domestic Animal Business 150.00 155.00 - i.e. Boarding/Breeding establishments

Domestic Animal BusinessLate fee for Domestic Animal Business registration

75.00 79.00 - 50% of registration fee

Domestic Animal Business Certificate of Registered Domestic Animal Business 20.00 21.00 -

Animal Control Pound release fee for dogs & cats - 1st offence 60.00 65.00 -

Animal Control Pound release fee for dogs & cats - 2nd offence 160.00 170.00 -

Animal Control Pound release fee for dogs & cats - 3rd offence 270.00 285.00 -

Animal Control Pound release fee for dogs & cats -after Hours offence 165.00 175.00 -

Animal Control Pound release fee for sheep 5.00 10.00 - Per head, plus expenses incurred in

impounding the animal

Animal Control Pound release fee for livestock (other than sheep) 50.00 55.00 - Per head, plus expenses incurred in

impounding the animal

Animal Control Daily sustenance fee for impounded dogs and cats 8.00 8.50 -

Animal Control Daily sustenance fee for impounded sheep 4.00 5.00 -

Animal ControlDaily sustenance fee for impounded livestock (other than sheep)

8.00 8.50 -

Animal Control Surrender fee for dogs and cats (collection/relocation) 50.00 50.00 -

Animal Control Cat trap hire 35.00 NIL - Cat Trap hire is free

Animal Control After hours call-out fee for livestock on roads 225.00 250.00 -

Per Hour. New fee to offset increasing after hours call out for roaming stock to be consistent with Vic Roads call-outs & neighbouring Councils

Page 16


Incl GST $

Legislation


AND CHARGES


Reserve User Fees & Casual Hire

Sportsfield Ground Rental & Pavillion Rental

Levied on basis of marginal cost recovery. Calculations based on size of sportsground and insured value of pavillion.

Lake Boga Football Club and Junior League

Lake Boga Reserve/Ken Harrison 1548.00 1625.40 147.76

Robinvale Football Club Robinvale Riverside Park 1751.00 1838.55 167.14

Robinvale Junior Football Club Robinvale Riverside Park 328.71 345.15 31.38

Swan Hill Football Club Swan Hill Reserve 5228.52 5489.95 499.09

Swan Hill Soccer Association Ken Harrison 685.86 720.15 65.47

Tyntynder Football Club Alan Garden Reserve 1940.00 2037.00 185.18

Nyah /Nyah West United Football Club and Juniors Nyah Recreation Reserve 2550.45 2677.97 243.45 User fee includes building charge

Lake Boga Cricket Club Lake Boga Reserve 1004.00 1054.20 95.84

MacKillop College Various 330.00 346.50 31.50

Nyah District Cricket Club Nyah Recreation Reserve 2646.32 2778.64 252.60 User fee inclueds building charge

Robinvale & District Cricket Club

Robinvale Recreation Reserve TBA

RSL Cricket Club North Park 892.50 937.13 85.19

Robinvale Secondary College Various TBA

St Mary's Tyntynder Cricket Club North Park 1318.15 1384.06 125.82

Swan Hill Cricket Club Swan Hill Reserve 1286.42 1350.74 122.79

Swan Hill Little Athletics Centre Ken Harison 362.57 380.70 34.61

Swan Hill Secondary College Various 506.35 531.67 48.33

Swan Hill Fire Brigade Fire Track, Swan Hill Reserve 139.54 146.52 13.32

Mallee Eagles/Lalbert Juniors use of North Park 446.33 468.65 42.60

Tyntynder United Football Cricket Club Alan Garden Reserve 1366.60 1434.93 130.45

Circus Fee Swan Hill Reserve 1000.00 1050.00 95.45 First Time Fee Formally Set

Circus Bond Swan Hill Reserve 650.00 682.50 62.05 First Time Fee Formally Set

Robinvale Aerodrome

Cropping Lease 4950.00 l 4950.00 450.00 Per annum. No increase in CPI is charged.

Hangar Site Lease 885.64 905.63 82.33Combined hangar site leases. Lease based on area of hangar @ $1.86/m² + GST and CPI.

Pavement Concession Charge TBA Per tonne maximum takeoff mass of aircraft

Page 17


Incl GST $

Legislation


AND CHARGES


Robinvale Community Arts Centre



Hall Hire Community Main Hall and Foyer 550.00 580.00 52.73 Daily Charge

Hall Hire Commercial Main Hall and Foyer 825.00 870.00 79.09

Hall Hire Community Half Day Before (Set Up) 66.00 70.00 6.36

Hall Hire Commercial 165.00 175.00 15.91

Hall Hire Community Full Day Before (Set Up) 137.00 145.00 13.18

Hall Hire Commercial 300.00 315.00 28.64

Catering Facilities Community Kitchen & Cooking Facilities 168.00 175.00 15.91 Per function

Catering Facilities Commercial 235.00 245.00 22.27


Foyer

Hall Hire Foyer - Day/Night Function 200.00 210.00 19.09 Per function

Theatre

Day/Night Use & Foyer Commercial 715.00 750.00 68.18 Per function

Day/Night Use & Foyer Community 550.00 575.00 52.27

Big Bin Community 77.00 80.00 7.27 Per function

Big Bin Commercial 77.00 80.00 7.27

Foyer Half day Community 88.00 93.00 8.45

Foyer Full day Community 125.00 130.00 11.82

Meetings Community Per Hour 25.00 26.00 2.36

Page 18


Incl GST $

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AND CHARGES


Robinvale Leisure Centre

Aquatics Adult 2.90 3.05 0.28

Aquatics Child 2.10 2.21 0.20

Aquatics Spectator 2.10 2.21 0.20

Membership Family 129.00 135.45 12.31

Membership Single 82.50 86.63 7.88

Membership Child 67.00 70.35 6.40

Membership Concession 67.00 70.35 6.40

Swimming Milti Passes - 10 Visits Adult 28.00 29.40 2.67

Swimming Milti Passes - 10 Visits Child 19.00 19.95 1.81

Swimming Milti Passes - 10 Visits Concession 19.00 19.95 1.81

Aquatics Birthday Party - Mega 1 TBA TBA



Aquatics Carnivals - Hire 55.50 58.28 5.30 Per hour. Whole pool. Inclusive of Lifeguard 3.4%

Aquarobics TBA TBA

Swim Lessons Pre-School, School Age & Adults - 1 Child TBA TBA

Swim Lessons Pre-School, School Age & Adults - 2 Children TBA TBA

Group Fitness 12.50 13.13 1.19

Badminton 11.00 11.55 1.05 Per hour

Stadium - Casual Use 3.80 3.99 0.36 Per person

Multi Purpose Room - Hire 0.00 Per hour

Court Hire Peak 42.00 44.10 4.01 Per hour - Monday to Friday 4pm to close

Court Hire Shoulder Sundays 34.00 35.70 3.25 Per hour

Court Hire Off Peak 27.50 28.88 2.63 Per hour - Monday to Saturday open to 4pm

Robinvale Resource Centre & Network House

Agents For Centrelink 52355.93 54973.73 4,997.61

Based upon fee of $38.17/Hr for 27.5 Hrs, plus incidentials fee of $48.60/week, plus training fee of $487.37 current agreement with Centrelink stipulates this increase

Agents For VicRoads 11000.00 11240.00 1,021.82 Fees charged are transaction based. Approximately $11,000.00 x CPI of 2.2% as per agreement

Casual Office Space Per Day 40.00 42.00 3.82 Per day

Conference Room Hire 61.00 64.00 5.82 Per day

Permanent Office Space Madec 1751.00 1795.00 163.18 Per month - under lease

Permanent Office Space Vacant 100.00 105.00 9.55 Per week

Hire Fee Open Area 78.00 82.00 7.45 Per day

Page 19


Incl GST $

Legislation


AND CHARGES


Robinvale Tip

Garbage Bag 2.00 2.00 -

120 ltr Wheelie Bin 3.50 3.50 -

Car Boot Only, 240ltr Wheelie Bin 6.00 6.00 -

Station Wagon 6.00 6.00 -

Utility 9.00 9.00 -

Utility High Sided 10.00 10.00 -

Single Axle Trailer (6x4) Level 10.00 10.00 -

Single Axle Trailer (6x4) Heaped 12.00 12.00 -

Single Axle Trailer (6x4) High Sided 14.00 14.00 -

Tandem Axle Trailer (8x5) Level 16.00 16.00 -

Tandem Axle Trailer (8x5) Heaped 22.00 22.00 -

Tandem Axle Trailer (8x5) High Sided 30.00 30.00 -

Mattress (any size) 10.00 10.00 -

Tyres Car & Motorcycle 7.00 7.00 -

Tyres Light Commercial 10.00 10.00 -

Tyres Truck - Standard & Forklift 18.00 18.00 -

Tyres Truck - Wide Band Super Single 28.00 28.00 -

Tyres Tractor 60.00 60.00 -

Tyres Earth Mover (Small) 70.00 70.00 -

Tyres Earth Mover (Medium) 100.00 100.00 -

Tyres Earth Mover (Large) 130.00 130.00 -

Televisions & Computer Monitors (non commercial) 15.00 Free -

Commercial/Industrial (inc. concrete) 40.00 40.00 -

Scrap metal Free Free -

Small Rubble (bricks, crushed concrete etc.) Free Free -

Uncontaminated Mulched Green Free Free -

Clean Fill Free Free -

Used Motor Oil Free Free -

Gas Cylinders Free Free -

Chemical Containers (DrumMUSTER) Free Free -

White Goods Free Free -

Domestic clean uncontaminated timber Free Free -

Page 20


Incl GST $

Legislation


AND CHARGES


Social Support Services - Planned

Planned Activity Groups Per Activity Costs Per Activity Costs -

Per day, + additional meal cost where the meal is purchased from another source. Plus any entrance and travel costs. Fee set by DHS Rules.

Swan Hill Aerodrome

Hangar Site Lease 9308.10 10080.45 916.40

8 hangar site leases 2013/14 and 9 hanger sites leases 2014/15. Lease based on area of hangar @ $2.79/m² + GST plus CPI

Hangar Site Lease 1203.08 1226.80 111.53 2 hangar site lease. Lease based on area of hangar @ $2.68/m² plus GST plus CPI

Part Workshop Lease 407.47 417.65 37.97 Per annum. Rental for part of workshop. CPI increase annually

Pavement Concession Charge TBA Per tonne maximum takeoff mass of aircraft

Site Lease Bureau of Meterology 110.00 l 110.00 10.00 Per annum. Met Bureau, weather station. No incease in CPI is charged.

Cropping Lease 6387.19 6492.77 590.25 Per annum. Rental increased by CPI annually

Swan Hill Leisure Centre

Aquatics Adult 4.80 5.04 0.46

Aquatics Child 3.40 3.57 0.32

Aquatics Spectator 2.10 2.21 0.20

Aquatics Infant 1.35 1.42 0.13

Aquatics Family 13.90 14.60 1.33

Aquatics Concession 3.40 3.57 0.32

Aquatics Schools 2.10 2.21 0.20

Aquatics Swim Club 2.20 2.31 0.21

Aquatics Swim Club - Nyah Two Bays 5.50 5.78 0.53

Aquatics Birthday Party -Tier 1 TBA Per person

Aquatics Birthday Party - Tier 2 9.30 9.77 0.89 Per person

Aquatics Birthday Party - Tier 3 (no inflat) 11.80 12.39 1.13 Per person

Aquatics Non Commercial Lane Hire 6.00 6.30 0.57

Aquatics Commercial Lane Hire 9.10 9.56 0.87

Aquaerobics Adult 8.50 8.93 0.81

Aquaerobics Concession 7.50 7.88 0.72

Swim Lessons Pre-School, School Age & Adults - 1 Child 10.50/175 -

Swim Lessons Pre-School, School Age & Adults - 2 Children 9.50/160 -

Swim Lessons Adult 10.50 11.03 -

Swim Lessons Adult Member 9.50 9.98 -

Swim Lessons Private Lessons 26.30 27.62 -

Swim Lessons - Babies Baby # 1 9.15/149 -

Swim Lessons - Babies Baby # 2 8.25/136 -

Swimming Milti Passes - 10 Visits Adult 42.75 44.89 4.08

Swimming Milti Passes - 10 Visits Child 28.85 30.29 2.75

Swimming Milti Passes - 10 Visits Concession 28.85 30.29 2.75

Swimming Milti Passes - 10 Visits Squad TBA

Swimming Milti Passes - 10 Visits Health Club TBA


Page 21


Incl GST $

Legislation


AND CHARGES


Health & Fitness Membership Platinum Pack - 12 Months 765.00 803.25 73.02 Includes gym, pool and group fitness classes.

Health & Fitness Membership Platinum Pack - 12 Months - Concession 590.00 619.50 56.32 Includes gym, pool and group fitness

classes.

Health & Fitness Membership Platinum Pack - 6 Months 435.00 456.75 41.52 Includes gym, pool and group fitness classes.

Health & Fitness Membership Platinum Pack - 6 Months - Concession 335.00 351.75 31.98 Includes gym, pool and group fitness

classes.

Health & Fitness Membership Platinum Pack Direct Debit (per month) 62.90 66.05 6.00 Includes gym, pool and group fitness

classes.

Health & Fitness Membership + Joining Fee 56.00 58.80 5.35 Includes gym, pool and group fitness classes.

Health & Fitness Membership Platinum Pack Direct Debit (per month) - Concession TBA Includes gym, pool and group fitness

classes.

Health & Fitness Membership + Joining Fee 45.00 47.25 4.30 Includes gym, pool and group fitness classes.

Health & Fitness Membership Premium Pack 12 Months 630.00 661.50 60.14 Includes gym and pool.

Health & Fitness Membership Premium Pack 12 Months - Concession 485.00 509.25 46.30 Includes gym and pool.

Health & Fitness Membership Premium Pack 6 Months 360.00 378.00 34.36 Includes gym and pool.

Health & Fitness Membership Premium Pack 6 Months - Concession 285.00 299.25 27.20 Includes gym and pool.

Health & Fitness Membership Premium Pack Direct Debit (per month) 51.50 54.08 4.92 Includes gym and pool.

Health & Fitness Membership + Joining Fee 45.00 47.25 4.30 Includes gym and pool.

Health & Fitness Membership Premium Pack Direct Debit (per month) - Concession 38.90 40.85 3.71 Includes gym and pool.

Health & Fitness Membership + Joining Fee 34.00 35.70 3.25 Includes gym and pool.

Casual Health Club Adult 11.60 12.18 1.11 Gymnasium only.

Casual Health Club Concession 8.80 9.24 0.84 Gymnasium only.

Casual Health Club Multi Pass - 10 Visits 98.60 103.53 9.41 Gymnasium only.

Group Fitness Adult 7.90 8.30 0.75 Classes

Group Fitness Concession 6.00 6.30 0.57 Classes

Crèche Child Care TBA Per hour, per child.

Crèche Members Child Care TBA Per hour, per child.

Badminton 12.45 13.07 1.19 Per court, Per hour

Stadium - Casual Use 4.30 4.52 0.41

Creche Member 5.70 5.99 Per Hour

Creche Non Member 4.70 4.94 Per Hour

Crèche Room - Hire 29.00 30.45 2.77 Per hour

Court Hire 41.60 43.68 3.97 Per hour

Locker Hire 2.75 2.89 0.26 Per 90 minutes.

Swan Hill Riverside Park

Sound Shell Price Per session 12.00 12.60 1.15

Public Address System Price Per session 75.00 78.75 7.16 Initial charging for outdoor cinema

Outdoor Cinema Price per day 250.00 262.50 23.86

Insurance 18.50 19.45 1.77

Page 22


Incl GST $

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AND CHARGES


Swan Hill Swimming Pool

Waterslide 8 Rides 3.60 3.78 0.34 Fees set by Contract Management

Private Water Slide Hire Per half hour 42.00 44.10 4.01 $42.00 - half hour plus entry to Pool Fees Set by Contract Management

Admission Adult 3.00 3.15 0.29 Fees set by Contract Management

Admission Child 2.20 2.31 0.21 Age 3 - 15 Fees set by Contract Management

Admission Concesstion 2.20 2.31 0.21 Fees set by Contract Management

Admission Spectator 2.20 2.31 0.21 Fees set by Contract Management

Admission Family 11.80 12.39 1.13

Admission - School Group Swim 2.10 2.21 0.20 Per Head Fees set by Contract Management

Admission - School Group Swim & Slide 3.60 3.78 0.34 Per Head Fees set by Contract Management

Membership Family 136.00 142.80 12.98 Includes 2 adults, 3 children, additional children $5.70 each. Fees set by Contract Management

Membership Adult 92.00 96.60 8.78 Fees set by Contract Management

Membership Child & Concession Card 76.00 79.80 7.25 Fees set by Contract Management

Facility Hire 50mt Pool only 230.00 241.50 21.95 Fees set by Contract Management

Facility Hire Whole complex 385.00 404.25 36.75 Fees set by Contract Management

Fitness Classes Aquaerobics 6.20 6.51 0.59

Fitness Classes Deep Water Running 6.20 6.51 0.59

Lane Hire Per hour 6.00 6.30 0.57

Swan Hill Tip

Car Boot 10.00 10.20 -

Station Wagon 19.80 20.90 -

Utility 20.80 21.90 -

Utility High Sided 31.80 33.40 -

Single Axle Trailer (6x4) Level 20.80 21.90 -

Single Axle Trailer (6x4) Heaped 24.80 26.10 -

Single Axle Trailer (6x4) High Sided 31.80 33.40 -

Tandem Axle Trailer (8x5) Level 35.70 37.60 -

Tandem Axle Trailer (8x5) Heaped 47.60 50.00 -

Tandem Axle Trailer (8x5) High Sided 55.60 58.30 -

Mattress (any size) 16.00 16.00 -

Tyres Car & Motorcycle 8.10 8.40 - Per Tyre

Tyres Light Commercial 11.60 11.90 - Per Tyre

Tyres Truck - Standard & Forklift 20.90 21.50 - Per Tyre

Tyres Truck - Wide Band Super Single 34.80 35.80 - Per Tyre

Tyres Tractor 69.60 71.60 - Per Tyre

Tyres Earth Mover (Small) 92.74 95.50 - Per Tyre

Tyres Earth Mover (Medium) 139.10 143.30 - Per Tyre

Tyres Earth Mover (Large) 208.70 214.90 - Per Tyre

Computer Monitors / Televisions (non-commercial) 15.00 Free - Per item

Commercial Industrial Waste 89.60 94.30 - Per Tonne.

Contaminated Soil Low Level Contamination 125.00 125.00 - Per Tonne.

Asbestos (minimum charge commercial 0.5 tonne) 140.00 140.00 - Per Tonne.

Scrap Metal Free Free -

Small Rubble Free Free - Bricks, crushed concrete etc


Page 23


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AND CHARGES


Mulched Green Waste Uncontaminated Free Free -

Clean Fill Free Free -

Used Motor Oil Free Free -

Gas Cylinders Free Free -

Chemical Containers (Drum Musters) Free Free - Drum Musters

White Goods Free Free -

Domestic clean uncontaminated timer Free Free -

Swan Hill Town Hall

Bond

Entire Complex (with alcohol) 630.00 660.00 -

Entire Complex (without alcohol) 420.00 440.00 -

Wedding Surcharge 155.00 - Additional work required to set up for weddings to be recognised.

Café only (with alcohol) 315.00 330.00 -

Café only (without alcohol) 105.00 110.00 -

Meeting Room-Small Community - Functions Only 20.00 -

Bond to depend on type of event. No bond required for community group meetings.

Meeting Room -Small Commercial 105.00 110.00 -

Meeting Room - Large Community and Commercial 105.00 110.00 -

Fees - Venue Hire

Hire of total Complex Community 830.00 875.00 79.55 Extra Days @ 75% of daily rate each day

Hire of total Complex Wedding 1000.00 90.91 Extra Days @ 75% of daily rate each day

Hire of total Complex Commercial 1660.00 1745.00 158.64 Extra Days @ 75% of daily rate each day

Auditorium only Community 500.00 525.00 47.73

Auditorium only Commercial 1000.00 1050.00 95.45

Auditorium only Community per hour 85.00 90.00 8.18 For concert / deb ball practices only

Café only Community 180.00 190.00 17.27 Includes bar/kiosk

Café only Commercial 315.00 330.00 30.00 Includes bar/kiosk

Café only for meetings Community Per Hour Mon - Fri 30.00 32.00 2.91 Same fees apply as single meeting

room

Café only for meetings Commercial Per Hour Mon-Fri 60.00 63.00 5.73 Same fees apply as single meeting

room

Kitchen Only Community 180.00 189.00 17.18

Kitchen Only Commercial 315.00 330.00 30.00

Messanine Only Community Per Hour 22.00 23.00 2.09 Per hour

Messanine Only Commercial 40.00 42.00 3.82 Per hour

Messanine Only Community Per Hour Sat-Sun-Pub Hols 50.00 52.00 4.73

Messanine Only Commercial Per Hour Sat-Sun-Pub Hols 70.00 73.00 6.64

Messanine & Single Meeting Room

Community Per Hour Mon - Fri 30.00 32.00 2.91 Per hour


Community Half Day Mon-Fri 85.00 90.00 8.18


Community Full Day Mon-Fri 140.00 145.00 13.18


Community Sat-Sun-Pub Hols Per Hour 55.00 58.00 5.27 Per hour


Community Sat-Sun-Pub Hols Half Day 155.00 160.00 14.55


Community Sat-Sun-Pub Hols Full Day 255.00 265.00 24.09


Commercial Per Hour Mon-Fri 60.00 63.00 5.73 Per hour

Messanine & Single Meet Rm Commercial Half day Mon-Fri 170.00 178.00 16.18


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AND CHARGES


Messanine & Single Meet Rm Commercial Full Day Mon-Fri 280.00 295.00 26.82


Commercial Per Hour Sat-Sun-Pub hols 70.00 73.00 6.64 Per hour.

Messanine & Single Meet Rm Commercial Half day Sat-Sun-Pib Hols 200.00 210.00 19.09

Messanine & Single Meet Rm Commercial Full Day Sat-Sun-Pub Hols 330.00 345.00 31.36

Double Meeting Room Community Per Hour Mon - Fri 55.00 58.00 5.27

Double Meeting Room Community Half Day Mon-Fri 155.00 160.00 14.55

Double Meeting Room Community Full Day Mon-Fri 250.00 260.00 23.64

Double Meeting Room Community Per Hour Sat-Sun-Pub Hols 70.00 74.00 6.73

Double Meeting Room Community Half Day Sat-Sun-Pub Hols 200.00 210.00 19.09

Double Meeting Room Community Full Day Sat-Sun-Pub Hols 330.00 345.00 31.36

Double Meeting Room Commercial Per Hour Mon-Fri 85.00 90.00 8.18

Double Meeting Room Commercial Half Day Mon-Fri 255.00 270.00 24.55

Double Meeting Room Commercial Full Day Mon-Fri 420.00 440.00 40.00

Double Meeting Room Commercial Sat-Sun-Pub Hols Per Hour 90.00 95.00 8.64

Double Meeting Room Commercial Sat-Sun-Pub Hols Half Day 270.00 283.00 25.73

Double Meeting Room Commercial Sat-Sun-Pub Hols Full Day 440.00 460.00 41.82

Fees - Equipment and Staff

Set Up - Full Day Venue staff member required to set up venue 180.00 240.00

Per staff member per day when staff required to spend all day setting up for a function

Set Up - Half Day Venue staff member required to set up venue 90.00 120.00 4 hours of staff time when staff

required to spend half day setting up

Set Up- Canopy Set up canopy in Auditorium 270.00 280.00 Includes two staff members for up to 3 hours

Mini Grand Piano Per Performance 120.00 126.00 11.45

Mini Grand Piano-Tuning Price on Application Price on Application Price depends on cost of Piano tuners fees

Microphone Hire Per microphone 5.00 5.00 0.45 Same fee applies to all community and commercial bookings

Photocopying A4 per page 0.50 0.05

Photocopying A3 per page 0.90 0.08

Video & Projection Equipment Price on Application 0.00 Price on Application Price on Application

Data Projector Per booking 10.00 0.91 Per hire

Laptop Per booking 10.00 0.91 Per hire

Hazer Machine Per show 10.00 0.91 If 2 shows in one day fee is $20

Smoke Machine Per show 10.00 0.91 If 2 shows in one day fee is $20

Light & Sound Technicians Per Hour Per Person 40.00 42.00 3.82 Per hour

Front of House Staff Per Person Per Hour 33.00 34.00 3.09 Per hour

Front of House Supervisor Per Hour 35.00 36.00 One supervisor always required when ushers used

Public Liability Surcharge 18.50 19.43 1.77 If do not have own insurance, this will be charged to provide the hirer their mandatory cover.

Vacation Child Care



Excusion Fee 75.00 80.00 -

Vacation Fee Casual 75.00 80.00 -

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AND CHARGES


Woorinen Community Centre



Meeting (small functions) 31.50 25.00 2.27

Meeting (large functions) Dinners/Conferences 63.00 60.00 5.45

Insurance 18.50 19.50 1.77

Meetings (Large functions)` 21st Celebrations 126.00 132.00 12.00

Youth Support Services

Youth Inc Building Rental Weekly 0.00 110.00 10.00 Rental fee per organisation

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Glossary of Terms Act Local Government Act 1989.

Accounting standards

Accounting standards are issued from time to time by the professional accounting bodies and are applicable to the preparation of general purpose financial reports.

Adjusted underlying revenue

The adjusted underlying revenue means total income other than non-recurrent grants used to fund capital expenditure, non-monetary asset contributions, and contributions to fund capital expenditure from sources other than grants and non-monetary contributions.

Adjusted underlying surplus (or deficit)

The adjusted underlying surplus (or deficit) means adjusted underlying revenue less total expenditure. It is a measure of financial sustainability of the Council which can be masked in the net surplus (or deficit) by capital-related items.

Annual budget This document is framed within the Council’s long-term financial plan and sets out the short-term goals and objectives as part of the overall strategic planning framework.

Annual operating budget The budgeted statement of financial performance shows the expected operating result in the forthcoming year with the distinction made between revenue received for operating purposes and revenue received for capital purposes.

Annual reporting requirements

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

Asset expansion expenditure

Expenditure that extends the capacity of an existing asset to provide benefits to new users at the same standard as is provided to existing beneficiaries.

Asset renewal expenditure

Expenditure on an existing asset or on replacing an existing asset that returns the service capability of the asset to its original capability.

Asset upgrade expenditure

Expenditure that: (a) enhances an existing asset to provide a higher level of service; or (b) increases the life of the asset beyond its original life.

AVPC code Australian Valuation Property Code

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

Budgeted balance sheet The budgeted statement of financial position shows the expected net current asset, net non-current asset and net asset positions in the forthcoming year compared to the forecast actual in the current year.

The budgeted income sheet should be prepared in accordance with the requirements of AASB 1040 – Balance Sheet.


Budgeted comprehensive income statement

The budgeted comprehensive income statement shows the expected operating result in the forthcoming year compared to the forecast actual result in the current year. The budgeted income statement should be prepared in accordance with the requirements of AASB101 Presentation of Financial Statements and the Local Government Model Financial Report.

Budgeted financial statements

Prepared under section(s) 126(2)(a), 127(2)(a) and / or 131(1)(b) of the Act, budgeted financial statements are required in the:

Strategic resource plan Budget Annual report

The budgeted financial statements are the: Budgeted Comprehensive Income Statement Budgeted Balance Sheet Budgeted Statement of Changes in Equity Budgeted Statement of Cash Flows Budgeted Statement of Capital Works

The budgeted financial statements must be in the form set out in the Local Government Model Financial Report.

Budgeted statement of capital works

The budgeted statement of capital works shows the expected internal and external funding for capital works expenditure and the total proposed capital works expenditure for the forthcoming year with a comparison with forecast actual for the current year. The budgeted statement of capital works should be prepared in accordance with Regulation 9.

Budgeted statement of cash flows

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

Budgeted statement of changes in equity

The budgeted statement of changes in equity shows the expected movement in Accumulated Surplus and reserves for the year. The budgeted statement of changes in equity should be prepared in accordance with the requirements of AASB 101 - Presentation of Financial Statements and the Local Government Model Financial Report.

Budget preparation requirement

Under the Act, a Council is required to prepare and adopt an annual budget by 31 August each year. From the 2015/16 budget, adoption will need to take place by 30 June.

Capital expenditure Capital expenditure is relatively large (material) expenditure which produces economic benefits expected to last for more than 12 months. A pre-determined ‘threshold’ may be used which indicates the level of expenditure deemed to be material in accordance with Council’s policy. Capital expenditure includes renewal, expansion and upgrade. Where capital projects involve a combination of renewal, expansion and upgrade expenditures, the total project cost needs to be allocated accordingly.

Capital works program A detailed list of capital works expenditure that will be undertaken during

the 2014/15 financial year. Regulation 10 requires that the budget contains a detailed list of capital works expenditure and sets out how that information is to be disclosed by reference to asset categories, asset expenditure type and funding sources.

Carry forward capital works Carry forward capital works are those that that are incomplete in the


current budget year and will be completed in the following budget year.

Cash performance statement

This statement shows the expected net cash inflows and outflows as compared to the budget for the current year separating operating, investing and financing components of net inflows (outflows).

Council Plan This document sets out the medium-term goals and objectives as part of the overall strategic planning framework and strategic resource plan. Prepared under Section 125 of the Act, the Council Plan is part of the overall strategic planning framework. The strategic planning framework includes: the rates and charges strategy; asset management plan; and other strategic documents. Whilst each of these detailed strategic planning documents are specific to their own purposes and can have different timeframes, the Council Plan brings together information from each of these documents, to report to the community in a concise form. The resources required to achieve the Council Plan are detailed in the Strategic Resource Plan. As a minimum a Council Plan must include:

The strategic objective of the Council

Strategies for achieving those objectives for at least the next four years

Strategic indicators for monitoring the achievement of those objectives

Strategic Resource Plan.

Current year rate increase (rating strategy)

A statement included in the budget quantifying the amount of the rate change for the forthcoming year and disclosing any significant factors that have had an influence on the rate change.

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

External funding sources (analysis of capital budget)

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

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

Financing activities Financing activities means those activities which relate to changing the size and composition of the financial structure of the entity, including equity, and borrowings not falling within the definition of cash.

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

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


Infrastructure strategy An infrastructure strategy is the process by which the Council’s current

infrastructure and ongoing maintenance requirements can be identified, budgeted capital works implemented and future developments monitored. The key objective of an infrastructure strategy is to maintain or preserve Council’s existing assets at desired condition levels. If sufficient funds are not allocated to asset preservation then Council’s investment in those assets will reduce, along with the capacity to deliver services to the community. The purpose of the infrastructure strategy section of an annual budget is to provide the reader with a longer term view of the capital requirements of the Council and the level of capital works that is sustainable. Reference to the infrastructure strategy in an annual budget should include as a minimum, comments on strategy development, key influences for the current year, future capital works and funding sources for capital works (cash and investments).

Internal influences in the preparation of a budget

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

Investing activities Investing activities means those activities which relate to acquisition and disposal of non-current assets, including property, plant and equipment and other productive assets, and investments not falling within the definition of cash.

Key assumptions

When preparing a budgeted balance sheet of financial position, key assumptions upon which the statement has been based should be disclosed in the budget to assist the reader when comparing movements in assets, liabilities and equity between budget years.

Key budget outcomes

The key activities and initiatives that will be achieved in line with the Council Plan.

Legislative framework

The Act, Regulations and other laws and statutes under which Council governance and reporting requirements are set.

Local Government Model Financial Report

Local Government Model Financial Report published by the Department from time to time including on the Department’s Internet website.

Local Government (Planning and Reporting) Regulations 2014

The objective of these Regulations, made under section 243 of the Local Government Act 1989 and which came into operation on 18 April 2014, is to prescribe:

a. The content and preparation of the financial statements of a Council.

b. The performance indicators and measures to be included in a budget, revised budget and annual report of a Council.

c. The information to be included in a Council Plan, Strategic Resource Plan, budget, revised budget and annual report.

d. Other matters required to be prescribed under Parts 6 and 7 of the Act.

New asset expenditure Expenditure that creates a new asset that provides a service that does

not currently exist.

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


Non-recurrent grant A grant obtained on the condition that it be expended in a specified manner and is not expected to be received again during the period covered by a Council’s Strategic Resource Plan.

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

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

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

Operating revenue Operating revenue is defined as inflows or other enhancements, or

savings in outflows of future economic benefits, in the form of increases in assets or reductions in liabilities; and that results in an increase in equity during the reporting period.

Own-source revenue Adjusted underlying revenue other than revenue that is not under the control of Council (including government grants).

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

Rate structure (rating strategy)

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

Rating strategy A rating strategy is the process by which the Council’s rate structure is established and how the quantum of rate changes has been determined, taking into consideration longer term philosophy issues and framework.

Reconciliation of cash and operating results

This statement shows the items which make up the difference between the operating result and net cash flows for the forecast actual and budget for the current year. The items are of a no cash or capital nature, such as depreciation, repayment of borrowings, movements in provisions and capital expenditure.

Recurrent grant A grant other than a non-recurrent grant.

Regulations Local Government (Planning and Reporting) Regulations 2014.

Reserve investments Monies set aside for statutory and discretionary reserves.

Restricted cash

Cash and cash equivalents, within the meaning of the AAS, that are not available for use other than a purpose for which it is restricted, and includes cash to be used to fund capital works expenditure from the previous financial year.

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

Road Management Act The purpose of this Act which operates from 1 July 2004 is to reform the


law relating to road management in Victoria and to make relating amendments to certain Acts, including the local Government Act 1989.

Services, initiatives and major initiatives

Section 127 of the Act requires a budget to contain a description of the services and initiatives to be funded by the budget, along with a statement as to how they will contribute to the achievement of the Council’s strategic objectives as specified in the Council Plan. The budget must also include major initiatives, being initiatives identified by the Council as priorities to be undertaken during the financial year. The services delivered by Council means assistance, support, advice and other actions undertaken by a council for the benefit of the local community. Initiatives means actions that are once-off in nature and/or lead to improvements in service. Major initiatives means significant initiatives that will directly contribute to the achievement of the council plan during the current year and have a major focus in the budget.

Statement of capital works

Means a statement of capital works prepared in accordance with the Local Government Model Financial Report. Refer also Commentary Budgeted Statements Appendix A.

Statement of human resources

Means a statement which shows all Council staff expenditure and the number of full time equivalent Council staff. Refer also Commentary Budgeted Statements Appendix A.

Strategic Resource Plan (SRP)

Means the Strategic Resource Plan prepared by a Council under Section 126 of the Act. Refer also to Section 8 of this Model Budget. Section 125(2)(d) of the Act requires that a Council must prepare and approve a Council Plan that must include a strategic resource plan containing the matters specified in Section 126. Section 126 of the Act states that.

The Strategic Resource Plan is a plan of the resources required to achieve the council plan strategic objectives.

The Strategic Resource Plan must include the financial statements describing the financial resources in respect of at least the next four financial years.

The Strategic Resource Plan must include statements describing the non-financial resources including human resources in respect of at least the next four financial years.

The Straegic Resource Plan must take into account services and initiatives contained in any plan adopted by Council and if the Council proposes to adopt a plan to provide services or take initiatives, the resources required must be consistent with the Strategic Resource Plan.

Council must review their Strategic Resource Plan during the preparation of the Council Plan.

Council must adopt the Strategic Resource Plan not later than 30 June each year and a copy must be available for public inspection at the council office and internet website.

In preparing the Strategic Resource Plan, councils should comply with the principles of sound financial management as prescribed in the Act being to:

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

Provide reasonable stability in the level of rate burden.


Consider the financial effects of Council decisions on future generations.

Provide full, accurate and timely disclosure of financial information. In addition to section 126 of the Act, parts 2 and 3 of the Regulations also prescribe further details in relation to the preparation of a Strategic Resource Plan.

Statutory disclosures Section 144 of the Act and the Regulations require certain information

relating to projected results, borrowings, capital works and rates and taxes to be disclosed within the budget.

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

Strategic planning framework

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

Sustainability index (infrastructure strategy)

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

Unrestricted cash Unrestricted cash represents all cash and cash equivalents other than restricted cash.

Valuations of Land Act 1960

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

Working capital Working capital is the balance of cash and investments not set aside for statutory and discretionary reserves.

2014/15 Annual Budget · Making a submission: Submissions inrelationtoCouncil’s201 4/15 annual...

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Transcript of 2014/15 Annual Budget · Making a submission: Submissions inrelationtoCouncil’s201 4/15 annual...