Asset Accounting - Whitepages€¦ · an asset, the rate of depreciation to be applied and other...
Transcript of Asset Accounting - Whitepages€¦ · an asset, the rate of depreciation to be applied and other...
Asset Accounting
Keywords: Asset Accounting
Corporate Plan: Corporate Services - Asset Management
Classification: Executive Services – Financial Management – “Asset
Accounting”
First Issued/Approved: December 2009
Review Frequency: Biennially
Last Reviewed: April 2016
Next Review Due: April 2018
Responsible Officer(s): Manager Corporate Services
Council File Reference: Motion AC/15/09 8/12/2009
Applicable Legislation: Local Government Act 1999
Accounting Standards
Accounting Regulations
Relevant Policies: Asset Management Policy
Related Procedures: (In accordance with relevant Legislative Acts)
Delegations: Chief Executive Officer/Manager Corporate Services
1. Purpose
This policy is to provide staff involved in budgeting and expenditure decisions clear guidance when
classifying expenditure in the accounting system. It establishes the criteria at the point of recognition of
an asset, the rate of depreciation to be applied and other recognition criteria.
2. Principles
Accounting standards require a distinction to be made between exp enditure that is consumed
immediately in operations and expenditure on physical assets that will provide service over more than
one financial year, normally many years.
3. Framework of Policy
3.1 Definition of an Asset
An asset is a resource controlled by the entity as a result of past events and from which future
economic benefits are expected to flow to the entity
Capital Expenditure – relatively large (material) expenditure, which has benefits expected to last more
than 12 months. Capital expenditure includes renewal, expansion and upgrade. Where capital projects
involve a combination of renewal, expansion and/or upgrade, the total project cost needs to be
allocated accordingly.
Capital Renewal – expenditure on an existing asset or on replacing an exis ting asset, which returns the
service potential or the life of the asset up to that which it had originally e.g. resurfacing or resheeting a
road, replacing drainage pipes with pipes of the same capacity.
Capital Upgrade – expenditure which enhances an ex isting asset to provide a higher level of service or
increases the life of the asset beyond which it had originally e.g. widening the sealed area of an existing
road, replacing drainage pipes with pipes of greater capacity.
Capital Expansion (new) – expenditure which creates a new asset providing a new service/output that
did not exist beforehand or expenditure that extends the capacity of an existing asset to a new group of
users e.g. extending a drainage or new network.
Maintenance – all actions necessa ry for retaining an asset as near as practicable to its original
condition, including regular ongoing day to day work necessary to keep assets operating e.g. road
patching.
Asset Management – the combination of management, financial, economic, engineering and other
practices applied to physical assets with the objective of providing the required level of service in the
most cost effective manner.
Residual Value – the estimated amount that an entity would currently obtain from disposal of the asset,
after deducting the estimated costs of disposal, if the asset were already of the age and in the condition
expected at the end of its useful life.
3.2 Recognition of an Asset
An asset is recognised in the balance sheet when it is probable that the future economic benefits will
flow to the entity and the asset has a cost or value that can be measured reliably.
Capital works still in progress at balance date are recognised as other non -current assets and
recognised as infrastructure, property, plant and equipment wh en completed ready for use.
Council has elected not to capitalise Library Book Stock. Council also do not capitalise road signs
under infrastructure.
It is acknowledged that there are a number of buildings and structures situated on land that is in the
care and control of council but are not assets maintained nor operated by Council but rather, by other
community groups and/or sporting bodies. Although Council include these assets within its accounts
they are valued at salvage value and are not deprecia ted. Arrangements are in place via lease
agreements for the community groups to be entirely responsible for the renewal of these assets. Under
these circumstances Council will only recognise an asset in the event of expiration/termination of the
lease and the abandonment of the building and associated assets, unless the lease agreement
specifies otherwise. In the event of a loss, it is recognised that Council would not necessarily replace
the building and associated assets. Council may still conduct ins urance valuations as per terms of
lease agreements currently in place.
In addition there are a number of buildings and structures situated on land that is in the care and control
of council but have been considered as non-replaceable assets and as such are not maintained by
Council. These assets are included within Council’s accounts but recognised at salvage value only.
Attached schedules 1 and 2 provide a list of assets that fall in the categories described above.
3.3 Measurement at Recognition
In accordance with AASB 116:
a) An item of property, plant and equipment that qualifies for recognition as an asset shall be
measured at its cost.
b) Not withstanding this, where an asset is acquired at no cost, or for a nominal cost (as the case
with developer and other contributed assets), the cost is its fair value as at the date of
acquisition.
The Australian accounting standards defines ‘fair value’ as “the amount for which an asset could be
exchanged between knowledgeable, willing parties in an arm’s length transaction.”
3.4 Classification of Assets
A register of all assets shall be maintained, recording assets in sufficient detail as to permit
identification and control. The register shall be used for the purpose of recording the acquisition,
depreciation, revaluation and disposal of assets and where required, a stocktake.
The classes of assets fall into the following categories:
Land
Buildings
Structures
Plant and Machinery
Minor Plant
Office Furniture and Equipment
Infrastructure
o Sealed roads
o Unsealed roads
o Footpaths
o Kerbing
o Stormwater Drainage
o Effluent
3.5 Determination of materiality
Assets with an economic life in excess of one year are only capitalised where the cost of acquisition
exceeds materiality thresholds established by Council fo r each type of asset.
In the context of materiality, it is not necessary to recognise every non -current asset in the balance
sheet. For example, a calculator may have a useful life greater than 12 months but its value is small
and does not warrant the cost of recording in the asset register, so it is simpler to expense it.
Setting the threshold levels is to provide the greatest balance between efficiency in administrative effort
associated with maintaining records and the need to ‘expense’ items, through depreciation, against
more than one financial year so that revenues and expenses are matched appropriately.
Capitalisation thresholds applied are as follows:
Office Furniture and Equipment $ 1,000
Plant and Equipment $ 1,000
Buildings – new construction/extensions $10,000
Structures – park, playground equipment $ 2,000
Road Construction and Reconstruction $10,000
Paving, Footpaths, Kerb and Gutter $ 2,000
Drains and Culverts $ 5,000
No capitalisation threshold is applied to the acquisition of land.
Expenditure can still be capitalised on items that fall below the materiality thresholds individually, but
operate together as a cohesive whole to form a significant total value, for example computer
equipment, CWMS pumps or stormwater pumps.
3.6 Depreciation and disposal of Non Current Assets
All non-current assets having a limited useful life are systematically depreciated over their useful lives in
a manner that reflects the consumption of the asset. Land is not a depreciable asset. Infrastructure
assets are recognised and depreciated from the first full accounting period after capitalisation. All other
assets i.e., furniture and fittings, plant and equipment, are depreciated from the date of purchase.
The depreciation rate and method for each class of asset must be reviewed, at least annually, to
ensure that there has been no change in the expected pattern of the asset’s consumption which would
warrant the application of an alternative depreciation method.
The depreciable amount of any addition or extension to an existing depreciable asset which becomes
an integral part of that asset must be allocated over the remaining useful life of that asset.
Council uses straight line depreciation for all its non current assets on the basis that the economic
benefits, being the service provided by the asset, are generally used in a uniform manner throughout
the assets useful life. Major depreciation periods for each class of asset are shown below:
Plant, Furniture and Equipment
o Electronic equipment 4 years
o Office Furniture 10 years
o Vehicles and road making equipment 10 years
o Other plant and equipment 3 to 5 years
Buildings and Structures
o Buildings, masonry 50 to 100 years
o Buildings, other construction 15 to 40 years
o Park Structures, masonry 50 to 100 years
o Park Structures, other construction 10 to 40 years
o Playground equipment 5 to 20 years
o Benches, seats etc. 5 to 25 years
Infrastructure
o Road surfaces, sealed and sheeted 15 to 30 years
o Road Pavements, under sealed surfaces 60 to 90 years
o Kerb and Gutter 60 to 70 years
o Footpaths 15 to 50 years
o Drains 80 to 100 years
o Culverts 50 to 75 years
o Pumps and Telemetry 15 to 25 years
When an asset is disposed of, the difference between the written down value of the asset and the
proceeds received should be brought to account in the profit or loss account. The cost of the asset and
the accumulated depreciation must be written out of the accounts.
3.7 Revaluation of Non C urrent Assets
Revaluation of non -current assets is performed in accordance with Australian Accounting Standards
(AASB 116). Revaluation of non-current assets reflect the fact that over time the value of these assets
may change and the book value in the accounts may not reflect their actual worth to the entity.
Market evidence should be used for determining valuations wherever such evidence exists. Where
market evidence does not exist, fair value may need to be estimated by an income or depreciated
replacement cost approach. AASB13 specifies a “fair value hierarchy” and is to be applied where
market evidence does not exist.
Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ
materially from that which would be determined using the fair value at the reporting date.
3.8 Impairment
Assets that have an indefinite useful life are not subject to depreciation and are reviewed annually for
impairment. Assets that are subject to depreciation are reviewed for impairment whenever events or
changes in circumstances indicate that the carrying amount may not be recoverable. An impairment
loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amo unt
(which is the higher of the present value of future cash outflows or value in use)
For assets whose future economic benefits are not dependent on the ability to generate cash flows, and
where the future economic benefits would be replaced if Council w ere deprived thereof, the value in
use is the depreciated replacement cost. In assessing impairment for these assets, a rebuttable
assumption is made that the current replacement cost exceeds the original cost of acquisition.
Electronic version on the Intranet is the controlled version.
Printed copies are considered uncontrolled.
Before using a printed copy, verify that is the current version.
Schedule 1 – Buildings
Asset
No. Name Description
33.01 Barmera Bowling Club and Tennis Club In Line Hockey Clubroom
33.04 Barmera Bowling Club and Tennis Club Bowling Clubrooms
33.05 Barmera Bowling Club and Tennis Club Bowling Club Groundsmen's Shed
34.01 Barmera Basketball Association and Netball
Club Basketball Clubroom
34.02 Barmera Basketball Association and Netball
Club Toilet Block
36.01 Barmera Mem orial Oval Kiosk
36.02 Barmera Mem orial Oval Barmera Football Clubrooms
36.03 Barmera Mem orial Oval Barmera Football Club Change Rooms
36.04 Barmera Mem orial Oval Change Rooms and Shed
36.05 Barmera Mem orial Oval Storage Shed
36.11 Barmera Mem orial Oval Shed
36.12 Barmera Mem orial Oval Pump House
37.04 Lake Bonney Foreshore Reserve Toilet Block
70.01 Cobdogla Oval Fire Station and Tower
70.02 Cobdogla Oval Tennis Clubrooms
70.03 Cobdogla Oval Toilet Block
70.08 Cobdogla Oval Tool Shed
70.11 Cobdogla Oval Garage
70.13 Cobdogla Oval Pump House
71.01 Russell Park CWA Hall
75.01 Cobdogla Community Hall Community Hall
99.01 Loveday Hall Community Hall
134.02 Barmera Tourist Inform ation Centre Tourist Office
155.01 Barmera Council Depot Garage
155.02 Barmera Council Depot Workshop
155.03 Barmera Council Depot Shed
155.04 Barmera Council Depot Garage
155.05 Barmera Council Depot Toilet Block
155.06 Barmera Council Depot Garage
155.07 Barmera Council Depot Diesel Store
155.09 Barmera Council Depot Shed
155.1 Barmera Council Depot Poison Shed
162.01 Bruce Oval Pump House
162.04 Bruce Oval Maralinga Hall
162.09 Bruce Oval Maralinga Hall Lunch Room Pavil ion
162.1 Bruce Oval Barmera United Soccer Club
162.11 Bruce Oval Open Shed (Greyhound Club Betting Rink)
162.13 Bruce Oval Greyhound Club Food Servery
162.14 Bruce Oval Greyhound Club Tin Servery
162.15 Bruce Oval Greyhound Club Betting Hut
162.16 Bruce Oval Greyhound Club Shed
162.17 Bruce Oval Greyhound Club Dog Enclosure (currently been
upgraded to change rooms)
200.01 Loveday Oval Pavilion
200.02 Loveday Oval Toilet Block
221.04 Monash Rubbish Dump Toilet Block
222.01 Monash Rubbish Dump Residence/Office
223.01 Monash Mem orial Hall Memorial Hall
223.02 Monash Mem orial Hall Memorial Hall Public Toilets
223.03 Monash Mem orial Hall Shed
315.02 Berri Memorial Oval Northern Toile t Block
315.04 Berri Memorial Oval Southern Toilet Block
315.07 Berri Memorial Oval Pump House
315.08 Berri Memorial Oval Riverland Football Amenities and Headquarters
315.09 Berri Memorial Oval Berri Football Clubroom s
315.18 Berri Memorial Oval / Berri Bowling Club Berri Bowling Clubroom s
315.19 Berri Memorial Oval / Berri Bowling Club Bowling Club Shed
334.01 Berriview Lawn Tennis Club Tennis Clubrooms
334.02 Berriview Lawn Tennis Club Shed
337.01 Riverside Caravan Park Amenities Block 1
337.02 Riverside Caravan Park Amenities Block 2
337.03 Riverside Caravan Park Administration Centre
337.04 Riverside Caravan Park En-Suite Facil ities
337.05 Riverside Caravan Park Shed
337.07 Riverside Caravan Park Camp Kitchen
337.1 Riverside Caravan Park Function Room
337.12 Riverside Caravan Park Pump House
367.03 Riverland Rodeo Association Clubrooms
367.05 Riverland Rodeo Association Hay Store
367.08 Riverland Rodeo Association Hay Store
367.09 Riverland Rodeo Association Female Toilet
367.13 Riverland Rodeo Association New Toilet Block
367.14 Riverland Rodeo Association Shelter
368.01 Berri Rowing Club Rowing Club
372.01 Riverland Riding for the Disabled Toilet Block 1
372.02 Riverland Riding for the Disabled Toilet Block 2
372.03 Riverland Riding for the Disabled Toilet Block 3
372.04 Riverland Riding for the Disabled Bar
372.09 Riverland Riding for the Disabled Old Clubroom s
372.11 Riverland Riding for the Disabled New Clubrooms
372.12 Riverland Riding for the Disabled Shed
372.14 Riverland Riding for the Disabled Transportable Shed
418.01 Glossop Hall Community Hall
418.02 Glossop Hall Shed
452.05 Coombe Street Recreation Ground Kiosk and Am enities
452.11 Coombe Street Recreation Ground North Berri Netball Clubrooms
452.12 Coombe Street Recreation Ground Berri Youth Clubroom
454.01 Ex SES Compound Workshop
454.02 Ex SES Compound Vehicle Shed
461.01 Berri Cemetery Storage Shed
485.01 Winkie Hall Community Hall
487.02 Lake Bonney Foreshore Reserve Toilet Block
487.08 Lake Bonney Foreshore Reserve / Apex Park Apex Park Toilet Block
488.01 Riverland Field Days Site Storage Barn
488.02 Riverland Field Days Site Elders Sound Shell
488.03 Riverland Field Days Site Pavilion
488.04 Riverland Field Days Site Southern Male and Female Toile ts
488.05 Riverland Field Days Site Shower Block
488.06 Riverland Field Days Site Administration Centre
488.07 Riverland Field Days Site Mothers' and Babies' Change Rooms
488.08 Riverland Field Days Site Male and Female Toilets
488.11 Riverland Field Days Site Pump House
Schedule 2 – Structures
Asset No. Name Description
4.01 Lake Bonney Foreshore Reserve/ Water Ski Club Barmera Water Ski Club Shelter
4.04 Lake Bonney Foreshore Reserve/ Water Ski Club Sign
4.05 Lake Bonney Foreshore Reserve/ Water Ski Club Monument
4.07 Lake Bonney Foreshore Reserve/ Water Ski Club Lighting
4.08 Lake Bonney Foreshore Reserve/ Water Ski Club Fencing
4.09 Lake Bonney Foreshore Reserve/ Water Ski Club Irrigation
5.02 Pelican Point - Lake Bonney Foreshore Reserve Posts
21.06 Garrard Street Playground Bin
33.02 Barmera Bowling Club and Tennis Club Sundry Items
33.03 Barmera Bowling Club and Tennis Club In Line Hockey Rink
33.06 Barmera Bowling Club and Tennis Club Shelter
33.07 Barmera Bowling Club and Tennis Club Sundry Items
33.08 Barmera Bowling Club and Tennis Club Bowling Greens
34.03 Barmera Basketball Association and Netball Club Basketball Courts
34.04 Barmera Basketball Association and Netball Club Sundry Items
36.06 Barmera Mem orial Oval Playground Equipment
36.07 Barmera Mem orial Oval Park Bench
36.08 Barmera Mem orial Oval Park Bench
36.09 Barmera Mem orial Oval Sign
36.1 Barmera Mem orial Oval Fencing
36.14 Barmera Mem orial Oval Entrance Gate
36.15 Barmera Mem orial Oval Bin
36.16 Barmera Mem orial Oval Park Bench
36.17 Barmera Mem orial Oval Fencing
36.18 Barmera Mem orial Oval Scoreboard
36.19 Barmera Mem orial Oval Cricket Nets
36.2 Barmera Mem orial Oval Coaches Box
36.21 Barmera Mem orial Oval Lighting
36.22 Barmera Mem orial Oval Oval
36.23 Barmera Mem orial Oval Grandstand
36.24 Barmera Mem orial Oval Playground Enclosure
36.25 Barmera Mem orial Oval Time Clock
36.26 Barmera Mem orial Oval Car Park
37.02 BMX and Skate Park Bin
37.03 BMX and Skate Park Sign
70.04 Cobdogla Oval Football Lighting Towers
70.05 Cobdogla Oval Netball Shelter
70.06 Cobdogla Oval Tennis and Netball Lighting
Towers
70.07 Cobdogla Oval Tennis and Netball Courts
70.09 Cobdogla Oval Entrance Gate
70.1 Cobdogla Oval Playground Equipment
70.12 Cobdogla Oval Sundry Items
70.14 Cobdogla Oval Park Bench
70.16 Cobdogla Oval Oval
70.17 Cobdogla Oval Bin
71.03 Russell Park Entrance Gate
71.04 Russell Park Irrigation
71.05 Russell Park Fencing
71.06 Russell Park Bin
72.01 Plantation Reserve Fencing
72.02 Plantation Reserve Irrigation
75.02 Cobdogla Community Hall Fencing
96.16 Barmera Cem etery Sign
96.17 Barmera Cem etery Sign
99.02 Loveday Hall Sign
100.02 Old Loveday Dump Loading Bay
100.03 Old Loveday Dump Sign
100.04 Old Loveday Dump Sign
115.01 Barwell Avenue Median Strip Shelter
115.03 Barwell Avenue Median Strip Cannon Replica
115.06 Barwell Avenue Median Strip Bin
115.09 Barwell Avenue Median Strip Monument
115.1 Barwell Avenue Median Strip Sign
115.11 Barwell Avenue Median Strip Sign
115.13 Barwell Avenue Median Strip Monument
115.14 Barwell Avenue Median Strip Fountain
115.15 Barwell Avenue Median Strip Flagpole
130.01 Plantation Reserve Sign
134.03 Barmera Tourist Inform ation Centre Bin
134.04 Barmera Tourist Inform ation Centre Tap
134.05 Barmera Tourist Inform ation Centre Sign
136.02 Country Music Hall of Fame Monument
136.03 Country Music Hall of Fame Sign
136.04 Country Music Hall of Fame Sign
136.05 Country Music Hall of Fame Irrigation
136.06 Country Music Hall of Fame Park Bench
136.07 Country Music Hall of Fame Lighting
136.08 Country Music Hall of Fame Picnic Setting
136.1 Country Music Hall of Fame Car Park
136.11 Country Music Hall of Fame Fencing
136.12 Country Music Hall of Fame Bin
137.01 Sedunary Park Fencing
137.02 Sedunary Park Bin
137.03 Sedunary Park Pathway
137.04 Sedunary Park Sign
140.01 Langdon Tce Reserve Park Bench
143.01 Langdon Tce Reserve Bike Rack
143.02 Langdon Tce Reserve Park Bench
143.03 Langdon Tce Reserve Bin
143.04 Langdon Tce Reserve Fencing
143.05 Langdon Tce Reserve Sign
148.05 SES & CFS Depot Communications Tower
150.03 Sargent Park Sign
150.04 Sargent Park Park Bench
155.08 Barmera Council Depot Fencing
155.11 Barmera Council Depot Wash Down Bay
155.12 Barmera Council Depot Diesel Pump
155.13 Barmera Council Depot Sign
155.14 Barmera Council Depot Loading Bay
155.15 Barmera Council Depot Old Wash Down Bay
162.06 Bruce Oval Sundry Items
162.19 Bruce Oval / Johnny Baynes Park Bin
162.2 Bruce Oval / Johnny Baynes Park Bench
162.21 Bruce Oval / Johnny Baynes Park Sign
162.22 Bruce Oval / Johnny Baynes Park Sign
162.24 Bruce Oval / Johnny Baynes Park Picnic Setting
162.25 Bruce Oval / Johnny Baynes Park Tunnel
162.26 Bruce Oval / Johnny Baynes Park Sign
205.04 Loveday Park Fencing
205.05 Loveday Park Fencing
205.06 Loveday Park Bin
205.07 Loveday Park Picnic Setting
205.08 Loveday Park Park Bench
205.09 Loveday Park Basketball Ring
205.1 Loveday Park Lighting
205.11 Loveday Park Irrigation
221.08 Monash Rubbish Dump Sign
223.04 Monash Mem orial Hall Flagpole
223.05 Monash Mem orial Hall Monument
223.06 Monash Mem orial Hall Irrigation
240.02 Colin Jennings Apex Park Basketball / Tennis Court
240.03 Colin Jennings Apex Park Handball Court
240.04 Colin Jennings Apex Park Shelter
240.05 Colin Jennings Apex Park Hospital Helipad
240.07 Colin Jennings Apex Park Playground Equipment
240.08 Colin Jennings Apex Park BMX Track
240.09 Colin Jennings Apex Park Sundry Items
243.05 Berri Marina Monument
263.02 Matthews Park Sign
304.01 Berri Lookout Water Tower
304.02 Berri Lookout Monument
304.03 Berri Lookout Sign
304.04 Berri Lookout Picnic Setting
304.05 Berri Lookout Barbecue
309.02 Denny Street Car Park Sign
309.03 Denny Street Car Park Bollard
309.04 Denny Street Car Park Sign
312.02 Car Park Bollard
312.03 Car Park Sign
312.04 Car Park Sign
315.03 Berri Memorial Oval Floodlighting
315.05 Berri Memorial Oval Scoreboard
315.06 Berri Memorial Oval Entrance Gate
315.11 Berri Memorial Oval Coaches Box
315.12 Berri Memorial Oval Park Bench
315.13 Berri Memorial Oval Bin
315.14 Berri Memorial Oval Oval
315.15 Berri Memorial Oval Playground Equipment
315.16 Berri Memorial Oval Fencing and Signage
315.2 Berri Memorial Oval / Berri Bowling Club Bowling Club Greens
315.21 Berri Memorial Oval / Berri Bowling Club Bowling Club Floodlights
315.22 Berri Memorial Oval / Berri Bowling Club Bowling Green Shelters
315.23 Berri Memorial Oval / Berri Bowling Club Entrance Gate
315.29 Berri Memorial Oval / Berri Bowling Club Cricket Nets
325.02 Curnow Park Picnic Setting
325.03 Curnow Park Sign
331.07 Vaughan Terrace Median Tap
331.08 Vaughan Terrace Median Sign
331.09 Vaughan Terrace Median Roundabout Sign
331.1 Vaughan Terrace Median Landscaping
333.02 Alan Glassey Recreation Park Floodlighting
333.03 Alan Glassey Recreation Park Playground Equipment
333.04 Alan Glassey Recreation Park Synthetic Hockey Pitch
333.05 Alan Glassey Recreation Park Hockey Shelter
333.06 Alan Glassey Recreation Park Sundry Items
333.11 Alan Glassey Recreation Park Hockey Coaches Box
334.03 Berriview Lawn Tennis Club Floodlighting
334.04 Berriview Lawn Tennis Club Pergola
334.05 Berriview Lawn Tennis Club Turf Tennis Courts
334.06 Berriview Lawn Tennis Club Grass Tennis Courts
337.06 Riverside Caravan Park Carport
337.08 Riverside Caravan Park Playground Equipment
337.09 Riverside Caravan Park Shelter
337.11 Riverside Caravan Park Barbecue Shelter
337.13 Riverside Caravan Park Swimming Pool Complex
337.14 Riverside Caravan Park Sundry Items
364.01 Glossop Effluent Pond Fencing
367.01 Riverland Rodeo Association Yarding
367.02 Riverland Rodeo Association Floodlighting
367.04 Riverland Rodeo Association Barbecue Shelter
367.06 Riverland Rodeo Association Commentators Shelter
367.07 Riverland Rodeo Association Tea Room
367.1 Riverland Rodeo Association Storage Shelter
367.11 Riverland Rodeo Association Bar
367.12 Riverland Rodeo Association Sundry Items
368.02 Berri Rowing Club Barbecue Shelter
368.03 Berri Rowing Club Sundry Items
370.02 Berri Effluent Lagoons Entrance Gate
372.05 Riverland Racing Club Judges Box
372.06 Riverland Racing Club Judges Box
372.07 Riverland Racing Club Shelter
372.08 Riverland Racing Club J E Moritz Stand
372.1 Riverland Racing Club Stables
372.13 Riverland Racing Club Old Shed and Stables
372.15 Riverland Racing Club Sundry Items
390.17 Berri Council Depot Sundry Items
391.02 Sandford Park Fencing
391.03 Sandford Park Sign
391.04 Sandford Park Sign
391.05 Sandford Park Bin
418.03 Glossop Hall Fencing
443.01 Memorial Reserve Park Bench
443.02 Memorial Reserve Monument
443.03 Memorial Reserve Fencing
443.04 Memorial Reserve Lighting
452.13 Coombe Street Recreation Ground Netball Shelter
452.14 Coombe Street Recreation Ground Netball Court
452.15 Coombe Street Recreation Ground North Berri Netball Floodlighting
452.18 Coombe Street Recreation Ground Sundry Items
454.03 Ex SES Compound Fencing
455.01 Rowe Park Sign
455.02 Rowe Park Fencing
456.03 Council Car Park Fencing
457.03 Berri RSL Sign
457.04 Berri RSL Flagpole
457.05 Berri RSL Fencing
457.06 Berri RSL Park Bench
457.07 Berri RSL Bin
457.08 Berri RSL Monument
463.03 Berri Senior Citizens ' Club Sign
463.05 Berri Senior Citizens ' Club Bin
485.02 Winkie Hall Shelter
485.03 Winkie Hall Sundry Items
486.07 Bruno Bay Boat Launch Monument
486.09 Bruno Bay Boat Launch Sign
486.1 Bruno Bay Boat Launch Bin
486.12 Bruno Bay Boat Launch Sign
486.13 Bruno Bay Boat Launch Monument
487.06 Lake Bonney Foreshore Reserve LEAP (Outdoor Class Room)
487.12 Lake Bonney Foreshore Reserve Monument
487.13 Lake Bonney Foreshore Reserve Bollard
487.2 Lake Bonney Foreshore Reserve Monument
487.29 Lake Bonney Foreshore Reserve Tree Guard
487.31 Lake Bonney Foreshore Reserve Monument
488.09 Riverland Field Days Site Large Shelter
488.1 Riverland Field Days Site Shelter
488.12 Riverland Field Days Site Bitumen Enclosure
488.13 Riverland Field Days Site Sundry Items
490.01 Riverland Field Days Site Sign
490.02 Riverland Field Days Sit Sign
491.02 Overland Corner Cemetery Sign
115.16 Barwell Avenue “Waves” added to the fountain