CASSOWARY COAST REGIONAL COUNCIL€¦ · implications of any new initiatives it wishes to undertake...

CASSOWARY COAST REGIONAL COUNCIL UNCONFIRMED MINUTES OF A SPECIAL (2010/2011 BUDGET) MEETING HELD ON TUESDAY, 27 JULY 2010 IN THE INNISFAIL COUNCIL CHAMBERS COMMENCING AT 9.08AM. PRESENT: Cr Bill Shannon (Mayor), Cr Ross Sorbello, Cr Carmel Silvestro, Cr Jennifer Downs, Cr Mark Nolan, Cr Ian Rule, Cr Bill Horsford and Messrs T Brennan (Chief Executive Officer), J W Pettigrew (Director Planning & Environmental Services), P Cochrane (Director Corporate Services), D Trotter (Director Works) and Ms J Murphy (Director Community Services), Mrs M Cox (Manager Fiannce), Ms J Gravagna (Manager Rates & Customer Service), Ms J Lightfoot (Communications Officer) and Mrs V Kerr (Minutes Clerk). MAYOR'S BUDGET REPORT Mayor Cr B Shannon welcomed all present to the Budget Meeting and presented a brief overview of the Budget process and the challenges faced by Council for the 2010/2011 financial year. 9.25am Mr JW Pettigrew entered the meeting. CHIEF EXECUTIVE OFFICER'S REPORT - 2010/2011 BUDGET Executive Summary: The development of the 2010/11 Budget has been the most challenging to be undertaken by the Cassowary Coast Regional Council. This is due to a combination of factors including limited growth in revenue arising from the current economic situation, an increase in wage and salary costs, significant increases in input costs for items like electricity, increased governance costs associated with implementing the new Local Government Act, recommencement of loan repayments for loans of the former Johnstone Shire Council after a 4 year moratorium, increased interest expenses associated with borrowing for new infrastructure and a significant increase in the depreciation expense following the revaluation of Council assets to address audit qualification issues from the past. Whilst the operating position of the Council is challenging in the current financial year the situation in relation to capital works program is extremely positive, with a record capital works program of approx $85.7 Million. The program includes the replacement of the Jubilee Bridge, construction of a new Water Treatment Plant in Innisfail, commencement of construction of a new Sewerage Treatment Plant in Innisfail, significant sewerage upgrading works in Tully and the proposed commencement of work on the Cardwell sewerage scheme. These works will be funded by a combination of substantial State Government capital grants and subsidies, loan borrowing, developer contributions, transfers from capital reserves and revenue. The operating position of the Council is projected to improve significantly in future years in line with projections in the 10 year long term financial forecast. The Council will need to continue to manage its finances carefully and understand the financial implications of any new initiatives it wishes to undertake and update the forecast accordingly.

Unconfirmed Minutes of Special Budget Meeting held 27 July 2010

The annual valuation issued earlier in the year by the Department of Environment and Resource Management has presented major challenges in structuring the differential rating categories this year. There have been significant changes in rating relativities for various classes of land since the last annual valuation occurred 5 years ago and this will result in some properties receiving significant reductions whilst others will receive significant increases. The Council has continued to follow the recommendations of the Community Rating Reference Group in developing the differential rating structure for this year.

Moved Cr B Horsford Seconded Cr I Rule

That the Chief Executive Officer's report on the 2010/2011 Budget be received.

Resolution Number B0068 CARRIED

FINANCIAL PLAN 2010-2020 The Director Corporate Services highlighted the various financial planning documents that the Council now has to prepare to meet the requirments of the Local Government Act 2009 and the associated Finance Regulation.

Moved Cr J Downs Seconded Cr M Nolan

That in accordance with S104(5) of the Local Government Act 2009 the Financial Plan 2010/2020 outlined in Attachment A and incorporating the following statutory Policies and Forecasts be adopted:-

Debt Policy Investment Policy Revenue Policy Long-Term Financial Forecast.


10.15am - 10.35am The meeting adjourned for morning tea. REVENUE STATEMENT 2010/2011

Moved Cr I Rule Seconded Cr J Downs

That in accordance with Chapter 3, Part 2 of the Local Government (Finance, Plans & Reporting) Regulation 2010, the Council’s Revenue Statement for the 2010/2011 year as attached at Attachment B including the following Policies be adopted:-

Council Pension Concession Policy

Rate Based Assistance for Not for Profit Community, Recreation and Sporting Organisations Policy

Water Consumption Concession Policy.



STRUCTURE OF GENERAL RATING CATEGORIES

Moved Cr J Downs Seconded Cr C Silvestro

That in accordance with Chapter 2, Part 5 of the Local Government (Finance, Plans & Reporting) Regulation 2010, Council for the purpose of levying differential general rates on all rateable lands (Categorisation of Land for Differential Rating) within the Cassowary Coast Regional Council, adopt the eighteen (18) categories and the criteria by which land is to be categorised as specified in the Revenue Statement 2010/2011 adopted by Council.


DIFFERENTIAL GENERAL RATES

Moved Cr R Sorbello Seconded Cr J Downs

That Council in accordance with Chapter 2, Part 5 of the Local Government (Finance, Plans & Reporting) Regulation 2010 hereby resolves to apply a system of Differential General Rating in eighteen (18) categories within the Cassowary Coast Regional Council for the year ending 30 June 2011 and further that Council make and levy by two (2) half year levies by the service of a rate notice the following Differential General Rates in the dollar on Unimproved Capital Value of land in the various rating categories previously adopted and listed in the Schedule hereunder for the 2010/2011 financial year: Resolution Number B0072

CARRIED - 4 Votes to 3 with Crs B Shannon, J Downs, R Sorbello and C Silvestro voting FOR the Motion and Crs M Nolan, B Horsford and I Rule voting AGAINST the Motion.

Schedule Category Cents in the Dollar Category Cents in the Dollar

1 1.2820 10 1.2130 2 0.9320 11 1.0074 3 0.7850 12 2.3350 4 0.7584 13 3.0350 5 0.6914 14 0.8800 6 0.6829 15 2.8760 7 0.6502 16 1.8300 8 0.0900 17 8.7200 9 0.0900 18 5.8500


MINIMUM GENERAL RATES

Moved Cr C Silvestro Seconded Cr J Downs

That in accordance with Chapter 2, Part 4 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council make and levy by two (2) half year levies by the service of a rate notice the following Minimum General Rates in eighteen (18) categories previously adopted and listed in the Schedule hereunder for the 2010/2011 financial year.


Schedule Category Minimum General Rate Category Minimum General Rate

1 $932.00 10 $1,398.002 $1,154.00 11 $1,398.003 $1,398.00 12 $932.004 $1,963.00 13 $932.005 $3,034.00 14 $1,398.006 $4,148.50 15 $5,964.007 $5,463.50 16 $8,626.508 $1,398.00 17 $100,456.009 $1,398.00 18 $74,332.00

WATER ACCESS CHARGE - NORTHERN REGION (AREA OF FORMER JOHNSTONE SHIRE COUNCIL)

Moved Cr M Nolan Seconded Cr B Horsford

That in accordance with the Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council make and levy two (2) half year levies for the 2010/2011 financial year by the service of a rate notice, a water access charge on land within the area of the former Johnstone Shire Council, whether vacant (but not including agricultural land without a dwelling) or occupied to which Council does or is prepared to supply water and whether or not it is rateable land under Section 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010 or a structure to which Council is able to supply water, as follows:-

Unconnected $400.6820mm $400.6825mm $601.0232mm $1,001.7040mm $1,202.0450mm $1,602.7280mm $4,808.16100mm $7,841.88150mm $10,017.00



WATER CONSUMPTION CHARGE NORTHERN REGION (AREA OF FORMER JOHNSTONE SHIRE COUNCIL)

Moved Cr B Horsford Seconded Cr C Silvestro

That in accordance with the Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council make and levy two (2) half year levies for the 2010/2011 financial year by the service of a rate notice, a water usage charge on land within the former Johnstone Shire Council, whether vacant or occupied, and whether or not it is rateable land under Section 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, for water supplied by Council as follows: Water Usage – less than 550kl $0.69 per kilolitre more than 550kl $1.38 per kilolitre


SCHEDULE OF UNIT WATER RATING SOUTHERN REGION (AREA OF FORMER CARDWELL SHIRE COUNCIL)

Moved I Rule Seconded Cr R Sorbello

That the Schedule of Unit Water Rating, as detailed below, for Occupied Land and Vacant Land within the former Cardwell Shire Council be adopted for the 2010/2011 financial year: SCHEDULE OF UNIT WATER RATING UNITS Church Office 5

Bank, Barracks, Bulkstore, Dwelling, Each Residential unit created pursuant to Body Corporate and Community Management Act, Hall, Harvester Shed, Implement Shed, Sanitary Depot, Shop, Warehouse, Office (as Sole Improvement), Shop, Warehouse, Child Care Centre, Kindergarten, vacant land (per allotment)

10

Flat Building (Not Strata Title) - 1st Flat - each additional flat

10 8

Fuel Service Station, Restaurant/Café, Automatic Telephone Exchange, Bakery, Garage, Harvester Washing Point, Immunising Plant, Panel Beating Works, School (per 100 pupils)

15

Workshop – (as sole improvement) - other

15 10

Boarding House, Butchery, Cool Storage Depot, Transport Terminal, Aged Persons Home, Bowling Club, Country Club, Nursing Home

20

Laundry-Commercial, Market Garden, Commercial Plant Nursery, Slaughter Yard, Banana Processing Factory

30

Hostel - additional per bed

20 2

Caravan and Tourist Park - up to 10 sites - each additional site - each cabin & relocatable home

50 3 5


Continued…SCHEDULE OF UNIT WATER RATING SOUTHERN REGION (AREA OF FORMER CARDWELL SHIRE COUNCIL)

Concrete Batching Plant - Division 1 & 2 - Division 3

120 40

Sewerage Treatment Works 100

Motel - up to 10 units - each additional Motel Unit

100

7 Fire Station - Tully - Elsewhere

50 30

Retirement Village (per dwelling/unit) 5

Railway Station – Tully Railway Station - Cardwell Railway Station – Kennedy

120 110 60

Hotel – Tully Hotel – Cardwell & Beaches Hotel – Rural

160 125 85

Hospital 200

Sawmill 40

Sugar Mill 300 Building not specified As

assessed



WATER CHARGES - SOUTHERN REGION (AREA OF FORMER CARDWELL SHIRE COUNCIL)

Moved Cr C Silvestro Seconded Cr R Sorbello

That Council in accordance with Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010 make and levy by two (2) half year levies by the service of a rate notice a unit water rate of $38.22 per annum in the 2010/2011 financial year to be applied to each Water Rating Unit on Occupied and Vacant Land within the former Cardwell Shire Council to which Council does or is prepared to supply water and listed in the Schedule of Unit Water Rating adopted in the 2010/2011 financial year. The charges are also made on the specified basis in respect of any land within the former Cardwell Shire Council to which water is supplied that is not rateable under Section 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010. All such charges levied shall be used to defray the cost of capital expenses, payment of interest and redemption, depreciation and the cost associated with the operation, maintenance and management of the water supply scheme.


BASIC WATER ALLOWANCE - SOUTHERN REGION (AREA OF FORMER CARDWELL SHIRE COUNCIL)

Moved Cr I Rule Seconded Cr R Sorbello

That Council adopt the following Basic Water Allowances to be applied during the 2010/2011 financial year within the former Cardwell Shire Council where the Water Supply Scheme has meters installed:- 60kl per water rating unit per year.


EXCESS WATER CHARGES - SOUTHERN REGION (AREA OF FORMER CARDWELL SHIRE COUNCIL)


That Council apply the following charges for water used after the fixed-charged annual allocation has been consumed and calculated according to metered consumption in the 2010/2011 financial year, on properties in all water scheme areas of the former Cardwell Shire Council where meters are in place, by inclusion of the amount on rate notices for the first half year: Water use greater than 60kl and up to 100kl per water rating unit - $0.69 per kl. Water use greater than 100kl per water rating unit - $1.14 per kl.



CLEANSING CHARGES NORTHERN REGION (AREA OF FORMER JOHNSTONE SHIRE COUNCIL)

Moved Cr M Nolan Seconded Cr J Downs

That in accordance with Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, Council make and levy two (2) half year levies by the service of a rate notice the following Cleansing Charges for the 2010/2011 financial year on the basis set out hereunder, for the purpose of removal and disposal of refuse from all land within the former Johnstone Shire Council, where garbage collection services are or Council is prepared to make available:

Garbage Collection – complied $290.60 per service Garbage Collection – non complied $366.86 per service

And further the following definitions shall apply: Garbage collection complied – the owner/occupier of a property has separated wet and dry garbage into the relevant bins. Garbage collection non complied – the owner/occupier of a property has not separated wet and dry garbage into the relevant bins.


CLEANSING CHARGES SOUTHERN REGION (AREA OF FORMER CARDWELL SHIRE COUNCIL)


That in accordance with Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, Council make and levy two (2) half year levies by the service of a rate notice the following Cleansing Charges for the 2010/2011 financial year on the basis set out hereunder, for the purpose of removal and disposal of refuse from all land within the former Cardwell Shire Council, where garbage collection services are or Council is prepared to make available: Garbage Collection Service:

Domestic (per dwelling, flat, residential unit etc) - one service per week $250.88 pa Commercial - one service per week $250.88 pa - two services per week $501.74 pa

- three services per week $752.62 pa Industrial- farm service (chemical/poison drum collection) $91.60 pa



SEWERAGE CHARGES INNISFAIL

Moved Cr I Rule Seconded Cr C Silvestro

That Council in accordance with Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, Council make and levy two (2) half year levies by the service of a rate notice, Innisfail Sewerage Scheme Precinct charges on each property, both vacant and occupied and whether or not it is rateable land under Section 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, to which council has or is prepared to provide with sewerage services, as detailed in the following Schedule, to be levied on all properties in the area of the Scheme during the 2010/2011 financial year.

All such charges levied shall be used to defray the cost of capital expenses, payment of interest and redemption, depreciation and the cost associated with the operation, maintenance and management of the Sewerage Scheme.

CATEGORIES

1st PEDESTAL PAN-WASHER

OR URINAL (per annum) 2010/2011

OTHER (per annum)

Single Unit Residences, each flat in a flat building and Residential Units in plans created pursuant to provisions of the Body Corporate and Community Management Act.

$660.00

Nil

All properties not otherwise listed in this Schedule (including buildings not connected to the scheme, but in respect of which the Council is prepared to accept sewerage)

$660.00

$495.00

Vacant Land (per allotment)

$495.00

Nil



SEWERAGE CHARGES MISSION BEACH


That Council in accordance with Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, Council make and levy two (2) half year levies by the service of a rate notice, Mission Beach Sewerage Scheme Precinct charges on each property, both vacant and occupied and whether or not it is rateable land under Section 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, to which Council has or is prepared to provide with sewerage services, as detailed in the following Schedule, to be levied on all properties in the area of the Scheme during the 2010/2011 financial year. All such charges levied shall be used to defray the cost of capital expenses, payment of interest and redemption, depreciation and the cost associated with the operation, maintenance and management of the Sewerage Scheme.

CATEGORIES 1st PEDESTAL PAN-

WASHER OR URINAL (per annum) 2010/2011

OTHER (per annum)


$642.00

Nil


$642.00

$481.50


$481.50

Nil



SEWERAGE CHARGES TULLY

Moved Cr I Rule Seconded Cr C Silvestro

That Council in accordance with Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, Council make and levy two (2) half year levies by the service of a rate notice, Tully Sewerage Scheme Precinct charges on each property, both vacant and occupied and whether or not it is rateable land under Section 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010, to which Council has or is prepared to provide with sewerage services, as detailed in the following Schedule, to be levied on all properties in the benefited area of the Scheme during the 2010/2011 financial year. All such charges levied shall be used to defray the cost of capital expenses, payment of interest and redemption, depreciation and the cost associated with the operation, maintenance and management of the Sewerage Scheme.

CATEGORIES

1st Pedestal Pan-Washer

Or Urinal (Per annum) 2010/2011

Others (Per annum)


$570.00

Nil


$570.00

$427.50


$427.50

Nil



FLYING FISH POINT ROCK WALL SPECIAL CHARGE Moved Cr I Rule Seconded Cr M Nolan That in accordance with Chapter 2, Part 6 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council adopt the following:- FLYING FISH POINT ROCK WALL SPECIAL CHARGE a. Overall Plan

A special charge will be levied to fund a share of the cost incurred by Council for the construction of a rock wall at Flying Fish Point to reduce the possible impact of flooding and erosion from tidal water. Expenditure on the rock wall occurred in the year ending 30 June 2001 and amounted to $498,198 of which $159,187 was received as subsidy with Council funding $338,381 from general revenue. The charge is for the purpose of raising funds to recoup $150,000 of the $338,381 and will be levied only on the parcels of rateable land described in the Schedule below. This plan was implemented for 10 years and will conclude in 2010/2011 financial year unless paid out earlier by property owners.

b. Annual Implementation Plan A special charge levied on each parcel of rateable land described in the Overall Plan and as detailed in the Schedule below is to recoup $150,000 of the expenditure incurred by Council in 2001 for the construction of a rock wall at Flying Fish Point.


Continued…FLYING FISH POINT ROCK WALL SPECIAL CHARGE

c. Special Charge

(i) Council is of the opinion that each parcel of rateable land described in the Schedule below will specially benefit from the construction of the rock wall and that each parcel will receive a special benefit by way of a reduction the possible impact of flooding and erosion from tidal water to that land.

(ii) Council makes a special charge of $1,000.00 for 2010/2011 financial year to be levied by two (2) half year levies by the service of a rate notice, on each parcel of land described in the Schedule below.

(iii) The special charge be levied over a period of 10 years from 2001.

SCHEDULE Lot No Plan No Parish

61 F27024 Glady 62 F27024 Glady 63 F27024 Glady 64 F27024 Glady 65 F27024 Glady 66 F27024 Glady 67 F27024 Glady 68 F27024 Glady 69 F27024 Glady 70 F27024 Glady 71 F27024 Glady 72 F27024 Glady 74 F27024 Glady 75 F27024 Glady



KINJUN ROAD - ROAD & DRAINAGE CONSTRUCTION SCHEME SPECIAL CHARGE Moved Cr C Silvestro Seconded Cr R Sorbello That in accordance with Chapter 2, Part 6 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council adopt the following:- KINJUN ROAD-ROAD & DRAINAGE CONSTRUCTION SCHEME SPECIAL CHARGE a. Overall Plan

In accordance with the Infrastructure Agreement executed with landowners of the properties identified in the Schedule 1 below a special charge will be levied to fund the agreed share of the cost incurred by Council in carrying out the Kinjun Road- Road & Drainage Construction Scheme. The Scheme includes the construction of a bitumen sealed road commencing at Dingo Pocket Road intersection and extending 2.3 kilometres along Kinjun Road. The estimated cost of the Scheme was $480,000. The Scheme has been constructed and the charge is for the purpose of raising funds to recoup one sixth of the estimated expenditure, being $80,000, incurred by Council for the works, and will be levied only on the parcels of land described in the Schedule 1 below. The plan will be implemented over 4 years to conclude in 2011/2012 financial year unless paid out earlier by all property owners.

b. Annual Implementation Plan A special charge levied on each parcel of land described in the Overall Plan and as detailed in Schedule 1 below is to raise one sixth of the estimated expenditure being $80,000 incurred by Council for the construction of the Kinjun Road- Road & Drainage Construction Scheme.


Continued…KINJUN ROAD - ROAD & DRAINAGE CONSTRUCTION SCHEME SPECIAL CHARGE

c. Special Charge

(i) Council is of the opinion that each parcel of land described in the Schedule below will specially benefit from the construction of the Kinjun Road- Road & Drainage Construction Scheme and that each parcel will receive a special benefit by way of the construction of a bitumen sealed road commencing at Dingo Pocket Road intersection and extending 2.3 kilometres along Kinjun Road.

(ii) Council makes a special charge for 2010/2011 financial year to be levied by two (2) half year levies by the service of a rate notice, on each parcel of land described in the Schedule 1 below, of the individual amounts of which are detailed in the Schedule 2 below.

(iii) The special charge be levied over a period of 4 years from 2008.

SCHEDULE 1 Property Description Parish Lot 14 on RP744555 Alcock Lot 17 on RP732916 Alcock Lot 4 on RP740213 & Lot 2 on RP747202 Alcock Lot 3 on RP747202 Alcock Lot 1 on RP743134 & Lot 1 on RP747466 Alcock Lot 5 on RP741641 Alcock

SCHEDULE 2

PROPERTY DESCRIPTION LEVY Lot 14 on RP744555 Parish of Alcock Lot 17 on RP732916 Parish of AlcockLot 4 on RP740213, Lot 2 on RP747202 Parish of Alcock Lot 3 on RP747202, Parish of Alcock Lot 1 on RP743134, Lot 1 on RP747466 Parish of Alcock Lot 5 on RP741641 Parish of Alcock

$2,342.00 $2,928.00 $2,928.00 $2,342.00 $6,442.00 $6,442.00



BILYANA RURAL FIRE BRIGADE SPECIAL CHARGE


That in accordance with Chapter 2, Part 6 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council adopt the following:- BILYANA RURAL FIRE BRIGADE SPECIAL CHARGE 1. Council is of the opinion that all rateable land within the area delineated in green

on Map A and named Bilyana Rural Fire Brigade Area map will specially benefit to the same extent from the purchase and maintenance of fire fighting equipment, appurtenances and storage facilities by the Brigade in the current or next financial years, because each such parcel is within the area for which the Brigade is in charge of fire fighting and fire prevention under the Fire and Rescue Services Act 1990

2. Council makes a special charge of $20.00 per rateable assessment for 2010/2011 financial year to be levied by two (2) half year levies.

3. The entire budgeted revenue shall be remitted to the Bilyana Rural Fire Brigade to be expended in accordance with its budget.

Resolution Number B0087

CARRIED - 6 Votes to 1 with Crs B Shannon, M Nolan, J Downs, I Rule, R Sorbello and C Silvestro voting FOR the Motion and Cr B Horsford voting AGAINST the Motion.


KENNEDY RURAL FIRE BRIGADE SPECIAL CHARGE


That in accordance with Chapter 2, Part 6 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council adopt the following:- KENNEDY RURAL FIRE BRIGADE SPECIAL CHARGE 1. Council is of the opinion that all rateable land within the area delineated in green

on Map B and named Kennedy Rural Fire Brigade map will specially benefit to the same extent from the purchase and maintenance of fire fighting equipment, appurtenances and storage facilities by the Brigade in the current or next financial years, because each such parcel is within the area for which the Brigade is in charge of fire fighting and fire prevention under the Fire and Rescue Services Act 1990


3. The entire budgeted revenue shall be remitted to the Kennedy Rural Fire Brigade to be expended in accordance with its budget.


CARRIED - 6 Votes to 1 with Crs B Shannon, M Nolan, J Downs, I Rule, R Sorbello and C Silvestro voting FOR the Motion and Cr B Horsford voting AGAINST the Motion.


MURRAY UPPER RURAL FIRE BRIGADE SPECIAL CHARGE


That in accordance with Chapter 2, Part 6 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council adopt the following:- MURRAY UPPER RURAL FIRE BRIGADE SPECIAL CHARGE 4. Council is of the opinion that all rateable land within the area delineated in green

on Map B and named Murray Upper Rural Fire Brigade map will specially benefit to the same extent from the purchase and maintenance of fire fighting equipment, appurtenances and storage facilities by the Brigade in the current or next financial years, because each such parcel is within the area for which the Brigade is in charge of fire fighting and fire prevention under the Fire and Rescue Services Act 1990


6. The entire budgeted revenue shall be remitted to the Murray Upper Rural Fire Brigade to be expended in accordance with its budget.


CARRIED - 6 Votes to 1 with and Crs B Shannon, M Nolan, J Downs, I Rule, R Sorbello and C Silvestro voting FOR the Motion and Cr B Horsford voting AGAINST the Motion.


WASTE MANAGEMENT SEPARATE CHARGE NORTHERN REGION (AREA OF FORMER JOHNSTONE SHIRE COUNCIL)

Moved Cr M Nolan Seconded Cr C Silvestro

That Council in accordance with Chapter 2, Part 8 of the Local Government (Finance, Plans & Reporting) Regulation 2010 make and levy by two (2) half year levies by the service of a rate notice, a Separate Charge of $171.50 per annum per assessment on all rateable land in the former Johnstone Shire Council in the 2010/2011 financial year for the purpose of defraying the cost of maintaining and improving Council’s two landfill sites at Bells Creek and Stoters Hill and to meet environmental requirements associated with former landfill sites.


ROADS LEVY SEPARATE CHARGE NORTHERN REGION (AREA OF FORMER JOHNSTONE SHIRE COUNCIL)

Moved Cr M Nolan Seconded Cr J Downs

That Council in accordance with Chapter 2, Part 8 of the Local Government (Finance, Plans & Reporting) Regulation 2010 make and levy two (2) half year levies by the service of a rate notice, a Separate Charge of $150.00 per annum per assessment on all rateable land in the former Johnstone Shire Council in the 2010/2011 financial year for the purpose of maintaining and upgrading Council's road network, including footpaths, bridges and bikeways.


ENVIRONMENTAL LEVY SEPARATE CHARGE SOUTHERN REGION (AREA OF FORMER CARDWELL SHIRE COUNCIL)

Moved Cr C Silvestro Seconded Cr M Nolan

That Council in accordance with Chapter 2, Part 8 of the Local Government (Finance, Plans & Reporting) Regulation 2010, Council make and levy by two (2) half year levies by the service of a rate notice, a Separate Charge of $109.20 per annum per assessment on all rateable land in the former Cardwell Shire Council in the 2010/2011 financial year for the purpose of defraying costs associated with the following:- a. Waste dumping fee – Ingham b. Waste transportation – Contract c. Health/Planning/Engineering salaries relevant to environmental issues d. Planning scheme environmental provisions e. Employee training environmental controls f. Environmental Management g. Environmental modifications and or upgrades of council assets h. EPA Licence



DISCOUNT ON GENERAL RATE PAYMENTS

Moved Cr C Silvestro Seconded Cr I Rule

That pursuant to Chapter 2, Part 11 of the Local Government (Finance, Plans & Reporting) Regulation 2010, that for the 2010/2011 financial year Council allow a discount of 15% on General Rates only on full settlement of all rates and charges (including any overdue rates and interest) up to 30 (thirty) days after the date of issue of the rate notice.


DUE DATE FOR RATE PAYMENTS

Moved Cr J Downs Seconded Cr R Sorbello

That pursuant to Chapter 2, Part 9 of the Local Government (Finance, Plans & Reporting) Regulation 2010, that in respect of the 2010/2011 financial year all rates and charges are payable thirty (30) days after the date of issue of the relevant rate notice.


INTEREST ON OVERDUE RATES AND CHARGES


That pursuant to Chapter 2, Part 12 of the Local Government (Finance, Plans & Reporting) Regulation 2010, Council hereby resolves that compound interest of 11% per annum, calculated on daily rests, is to be applied and begin to accrue on rates and charges that remain unpaid from the day after the due date.


LEVY OF RATES AND CHARGES

Moved Cr J Downs Seconded Cr R Sorbello

That pursuant to Chapter 2, Part 9 of the Local Government (Finance, Plans & Reporting) Regulation 2010, that Rates and Charges for the 2010/2011 financial year be levied on a half-yearly basis (first levy 1 July 2010 to 31 December 2010 and second levy 1 January 2011 to 30 June 2011) with the exception of the excess water charges for the former Cardwell Shire Council area which will be raised on a yearly basis. Queensland Fire and Rescue Service levy to be levied half yearly.



CODE OF COMPETITIVE CONDUCT Executive Summary: Local governments which do not conduct larger scale business activities (including this Council) are required to decide each year if they will apply the Code of Competitive Conduct to their business activities for the following financial year. Progress has been made towards applying the code and this will continue through 2010/2011. Once the data has been compiled and a meaningful assessment made regarding corporate overheads and the full cost of Council activities, an informed decision can be made. This report recommends that the Code not be applied for 2010/2011 but that such preparatory work continue to be undertaken during the year.

Moved Cr I Rule Seconded Cr M Nolan

That Council resolve not to apply the Code of Competitive Conduct to its business activities for 2010/2011 for the reason that the amalgamation has required the significant allocation of Finance Section staff to resultant high priority and critical corporate objectives which has precluded preparatory work being undertaken during 2009/10.


EXPLANATION OF SIGNIFICANT DIFFERENCES BETWEEN BUDGETED AND ACTUAL EXPENSES FOR 2009/2010 Executive Summary: It is considered a prudent measure of accountability to explain any significant differences between revenue and expenses adopted in the budget for a financial year and anticipated actual revenue and expenses for the financial year and comment on the effect of those differences on future financial years.


That the explanation of significant differences between budgeted income and expenses and actual income and expenses for 2009/2010 as detailed in the Budget Report be received.



2010/2011 BUDGET

Moved Cr B Shannon Seconded Cr M Nolan

That in accordance with Local Government Act 2009 and the Local Government (Finance, Plans & Reporting) Regulation 2010 Council adopt the 2010/2011 budget as presented and consisting of: Statement of Financial Position Statement of Cash Flow Statement of Changes in Equity Statement of Income and Expenditure Program Receipts and Expenditure Capital Works Program as outlined in Attachment C.


APPRECIATION TO COUNCILLORS AND STAFF The Mayor, Cr W Shannon, extended thanks to Councillors, Chief Executive officer, Directors and Staff for their contributions towards the development and delivery of the 2010/2011 Budget of the Cassowary Coast Regional Council. 11.40am The Mayor declared the meeting closed. CONFIRMED AS A TRUE AND CORRECT RECORD THIS 12th DAY OF AUGUST 2010.

___________________________ MAYOR


Attachment A FINANCIAL PLAN 2010/2020

Cassowary Coast Regional Council

Financial Plan 2010/2020


1. Statutory Requirements Section 131 of the Local Government (Finance, Plans and Reporting)

Regulations 2010 provides that:

(1) A local government must prepare and adopt a financial plan. (2) The financial plan must be consistent with the following –

(a) the long-term financial forecast (b) the long-term community plan (c) the long term asset management plan

(3) For applying the financial plan to a decision about an investment, the local government must consider the whole-of-life costing for the investment.

Section 104 (5) of the Local Government Act 2009 provides that a financial plan is a document that:

(a) outlines the local governments goals, strategies and policies for

managing the local government's finances, during the period covered by the plan, including the following policies :

an investment policy a debt policy a revenue policy; and

(b) covers a period of at least 10 years after the commencement of the plan

2. Current position

The Cassowary Coast Regional Council was formed on 15 March 2008 through the amalgamation of the former Cardwell Shire Council and Johnstone Shire Council. The new Council faces a number of financial challenges including: Ageing infrastructure High levels rates and charges Amalgamation costs Poor assessment of its long-term financial sustainability without significant

financial support for infrastructure replacement renewal.


3. OBJECTIVES

3.1 Implement a responsible capital works program that addresses ageing infrastructure

Current Status Council has adopted in the 2010/2011 budget a record capital works program totalling $85.7 million which addresses key infrastructure concerns including:

o Jubilee Bridge o Innisfail water Treatment Plant o Innisfail Sewerage Treatment plant o Tully Sewerage System Upgrade

The budget also looks forward with a 10 year capital works program outlining a range of community infrastructure totalling $375.4 million.

3.2 Achieve operating surpluses in Council's annual budget

Current Status The Budget projects an operating deficit of $5,854,723. A substantial portion of this amount reflects a timing adjustment. Natural Disaster Relief payments and commitments for the Tully Multi Purpose Centre amounting to $3,979,163 were received in previous years and will be transferred out of Reserve for use this year. With these adjustments made the more accurate financial position is a projected deficit of $1,875,561. This non-cash deficit has resulted largely from a 31% increase in depreciation costs and Council's financial model forecasts that a relatively small (non-cash) deficit is also expected in the following year. A return to surplus will then be achieved and maintained into the future. Council has also taken a number of additional initiatives seeking to increase revenue and reduce expenditure. A review of water and sewerage charges has been undertaken and strategies implemented that seek to implement full cost recovery. In addition, Council strategy of reviewing service delivery is continuing with new initiatives aimed at achieving a reduction in costs which would flow directly to meeting the challenge of maintaining a balanced budget.

3.3 Achieve and maintain a “moderate” financial rating from the

Queensland Treasury Corporation

Current Status The financial rating provided by the Queensland Treasury Corporation for the former Johnstone Shire Council was (distressed) and for the Cardwell Shire Council was the (moderate). A substantial amount of


work has been undertaken seeking to ensure that the new Cassowary Coast Regional Council is able to maintain a “moderate” financial rating. To date an assessment of the Cassowary Coast Regional Council has not been undertaken by the Queensland Treasury Corporation. However, the combined efforts in addressing financial management issues is directed at ensuring a positive rating can be achieved and maintained into the future. The Council will consider requesting the Queensland Treasury Corporation to undertake a financial sustainability review during the 2010/11 financial year.

3.4 Manage the debt within financially sustainable levels

Current Status Whilst the 2010/11 budget will see a substantial increase in borrowings of $17.96 million, the overall level projected going into the future is within Council's capacity to manage. The purpose of the borrowings for the 2010/11 financial year is outlined below:

Cardwell Sewerage $4,599,000 Jubilee Bridge $5,800,000 Innisfail STP $4,193,000 Tully Sewerage $1,509,000 Innisfail WTP $1,859,000

Total $17,960,000

3.5 Achieve unqualified audits

Current Status In 2009/10 Council achieved an unqualified audit through addressing issues particularly relating to asset valuations and systems. New systems in asset management and new resources in asset accounting are being applied to ensure that Council continues to achieve an unqualified audit.

3.6 Maximise funding from external sources and commercial revenue

streams to reduce dependence on rate income

Current Status During 2009/10 Council was successful in obtaining substantial grant financial commitments totalling $49.92 million primarily for addressing ageing infrastructure. This was achieved during a time when the Queensland Government reduced its funding support for local government capital works. The results have substantially improved the capacity of Council to undertake a record capital works program. In addition, Council is continuing to review commercial revenue streams in key business areas through a review of leasing arrangements.


3.7 Achieve equitable rating policies across the region

Current Status Council has reviewed rating structures and sought to develop an equitable general rating system based upon recommendations from a ratepayer’s reference group that was established. A full cost pricing model for water and sewerage is being developed to form the basis for reviewing utility charges.


4. KEY STRATEGIES 4.1 Debt Policy (Appendix A)

To adopt and implement a Debt Policy that ensures effective management of Council debt within financial sustainable levels. Current status As at 30 June 2010 Council debt was $20.1 million and this is expected to increase by $17.96 million during 2010/2011. This increase in loan borrowings is considered necessary to assist in funding the record capital works program of $88.3 million. Future direction The projections over the next 10 years will see Council debt increased to $33.5 million in 2011/2012 with progressive repayments resulting in outstanding borrowings of $17.1 million as at 30 June 2020. It is Council’s plan to maintain its debt servicing costs within the 0% to 10% range in terms of the interest coverage ratio. Council's capital works program over the next 10 years forecasts that total expenditure of $375.4 million and this is considered necessary to maintain infrastructure and provide community facilities.

4.2 Review of Council services

To complete a systematic review of Council services ensuring that the right services are being provided as efficiently as possible and identify potential savings. Current status Over the past 12 months Council has reviewed areas including: Plant and machinery operations Public Liability and Workers Compensation Insurance Library services Information Technology Development Approval Unsealed Roads Management Pool Complexes Corporate Overheads Housing Public conveniences Sale of Council land Waste Management Some savings have been identified, however it is evident that further work is required to realize some of the opportunities. Officer workloads and project timelines are also making progress slower then anticipated.


Future direction In order to progress the service review, a number of additional initiatives are planned for the current financial year, these include:

(a) A review of staffing requirements will be undertaken to identify

opportunities for work practice re-design and/or duplication. After two years operation it is necessary to review staffing needs and identify an optimal staffing compliment to match long term service delivery based on a sustainable financial model.

(b) An initial review of Council corporate overheads has been undertaken. It

is planned that a fully developed corporate overhead model will be developed and apply to Council operations as a means of identifying full cost at an activity level. This can assist when making management decisions and also when determining pricing methodology.

4.3 Investment policy (Appendix B)

To adopt and implement an Investment Policy that strengthens Council’s financial position.

4.4 Revenue policy (Appendix C)

To adopt and implement a Revenue Policy that outlines the principles and processes employed when considering revenue raising issues.

4.5 Asset Management Plan

To develop and adopt an Asset Management Plan in order to ensure the appropriate management of Council infrastructure. Current status Council has engaged an Asset Manager as part of a concerted effort to develop its Asset Management Plan by December 2010. The aim is to better understand the nature and performance of Council non current assets which amount to $813.9 million (written down value) as that 30th of June 2011. Future direction Documenting the condition of the particular assets over time is important in determining the estimated life and calculating depreciation. The Asset Management Plan will be managed within a dedicated asset register designed as an integrated part of the financial accounting system. Performance forecast and asset replacement will be achieved as the data is gathered and processed. In addition, important accounting information will be generated and form the basis for audited valuations.


4.6 Strategic Financial Action Plan

To continue the implementation of the Strategic Financial Action Plan. Current status Council adopted a Strategic Financial Action Plan aimed at addressing many of the core strategic issues around amalgamation and the challenges of a new Local Government. Good progress has been made in implementing the Action Plan with quarterly updates provided to Council. Future direction The Strategic Financial Action Plan shall be updated to more clearly reflect on the next stage of Council development.

4.7 Long-term Financial Forecast (Appendix D)

To adopt and implement the Long-term Financial Forecast as developed within the QTC model. Current status Council utilises the QTC model as the tool to undertake its long term financial forecast. As a financial tool and a management concept, the model has gained acceptance and the challenge is to maintain accurate information. Future direction The Long-term Financial Forecast through the QTC model will become part of the assessment process as Council considers making decisions regarding investment and infrastructure projects.


Appendix A Debt Policy

CASSOWARY COAST REGIONAL COUNCIL

POLICY

Debt

Policy Number: ____ 1. Authority Local Government (Finance, Plans and Reporting) Regulation 2010 S133. 2. Objective To establish the Policy framework for Council to borrow money to fund budgeted capital expenditure and will state:

(a) the new borrowings planned for the current financial year and the next nine (9) financial years; and

(b) the time over which the local government plans to repay existing and new borrowings.

3. Scope This policy applies to all forms of borrowing undertaken by Council. 4. Policy statement

a. Council will only borrow in circumstances where there are insufficient funds from revenue, grants, subsidies or specific reserves primarily established to fund capital works;

b. Borrowing will be undertaken in accordance with Queensland Treasury Corporation guidelines and the Statutory Bodies Financial Arrangements Act 1982;

c. Borrowing will be for a period which is less than or equal to the estimated useful life of the related asset(s) however in the case of road, water and sewerage infrastructure with useful lives ranging from 20 to 60 years the term will be limited to between 10 and 20 years unless longer terms are recommended by the Queensland Treasury Corporation;

d. Detailed capital works and assets acquisition programs for the next 5 years together with the 10 year financial forecast will provide the basis for determination of funding options;

e. Council will use the Queensland Treasury Corporation for the management of its long term debt facilities;


f. Borrowing planned for the next 10 financial years based on estimated new capital expenditure provided to Queensland Treasury Corporation:

Current debt $20.1M to be repaid over various periods. Proposed new debt

Year and purpose Amount Term Year ended 30 June 2011 17,960,000 20 years Year ended 30 June 2012 4,408,000 20 years Year ended 30 June 2013 Nil Year ended 30 June 2014 Nil Year ended 30 June 2015 Nil Year ended 30 June 2016 Nil Year ended 30 June 2017 Nil Year ended 30 June 2018 Nil Year ended 30 June 2019 Nil Year ended 30 June 2020 Nil Year ended 30 June 2021 Nil

Date of adoption: 27 July 2010 Resolution number: B0069 Policy review: 1 year or as determined by Council


Appendix B Investment Policy


POLICY

Investment Policy Policy Number 1. Authority for Investment Statutory Bodies Financial Arrangements (SBFA) Act 1982 Statutory Bodies Financial Arrangements (SBFA) Regulation 2007 Local Government (Finance, Plans and Reporting) Regulation 2010 Responsible Officer: Chief Executive Officer Related delegations: Manager of Finance 2. Policy Objective To set guidelines and boundaries for the investment of Cassowary Coast Regional Council surplus cash balances which meet the requirements of the Statutory Bodies Financial Arrangements (SBFA) Act 1982 and its regulation, support Council’s investment and risk philosophy and provide a sequential process to be followed in undertaking investment activities. 3. Investment Risk Philosophy Council maintains a conservative and risk averse investment philosophy for its surplus cash investments. 4. Investment Philosophy, Objective and Strategy As the custodian of public monies Council chooses to secure it’s capital base but take the opportunity to produce revenue from the asset as far as possible within established risk averse constraints. At a minimum the investment should offset the devaluing effects of inflation. This policy outlines the strategy to achieve that intent. 5. Scope This policy applies to the investment of all cash holdings of the Cassowary Coast Regional Council.


6. Definitions Surplus Cash Balances For the purposes of this policy, surplus cash balances are Council’s cash holdings available for investment at any one time after consideration of the amount and timing of Council’s cash flow needs. Surplus cash balances do not include Council’s trust account balances which are to be invested with QTC Capital Guaranteed Cash Fund. Authorised Investments Authorised investments are as permitted under the SBFA Act 1982, and in accordance with the Category 1 Investment Powers applicable to Cassowary Coast Regional Council under the SBFA Regulation 2007. Prescribed Investment Arrangements Investments listed at Schedule 6 of the SBFA regulation 2007. 7. Policy Statement In investing Council’s surplus cash balances regard must be had to the following points. 7.1 Prudent person standard Officers responsible for investing local government funds must act with a duty of care, skill, prudence and diligence that a prudent person would exercise when investing and managing their own funds. Conflicts of interest must be recorded and disclosed to the Chief Executive Officer.

7.2 Range of investments Cassowary Coast Regional Council has Category 1 investment power under the SBFA Act 1982. A category 1 investor is permitted to invest at call or for a fixed period of no more than one year in the following ways:

Deposits with a financial institution; Investment arrangements accepted, guaranteed or issued by or for the

Commonwealth or a State or a financial institution; Other investment arrangements secured by investment arrangements

accepted, guaranteed or issued by or for the Commonwealth or a State or a financial institution;

Investment arrangements, managed or offered by QIC or QTC, prescribed under a regulation of the SBFA Act 1982;

An investment arrangement with a rating prescribed under a regulation of the SBFA Act 1982;

Other investment arrangements prescribed under a regulation of the SBFA Act 1982.

All investments must be denominated in Australian Dollars and undertaken in Australia.


The QIC cash fund, QTC Capital Guaranteed Cash Fund, QTC Debt Offset Facility, QTC Fixed Rate Deposit (up to 12 months) and the QTC Working Capital Facility are prescribed investment arrangements. Standard and Poor’s (Australia) Pty Ltd ratings of A-1+, A-1, AAm or AAAm are prescribed ratings. 7.3 Assessment of surplus cash balance

Surplus cash balances must be determined in accordance with Council’s finance procedure.

7.4 Credit risk guidelines

The minimum and maximum invested surplus cash within any line of credit risk must conform with the following Table A..

Long-term

credit rating# Short-term

credit rating# Minimum %

of total investments

Maximum % of total

investments

Maximum Term for Fixed Term

Investments Only

QTC Capital Guaranteed Cash Fund 30 100 1yr

AAA A-1+ 0 50 1yr AA A-1+ 0 40 1yr

A+ to A A-1 0 30 6 months BBB+ to BBB A-2 0 20 6 months

BBB- A-3 0 5 6 months Unrated ** Unrated ** 0 $500,000 30 days

# Most recently available credit ratings from Standard & Poor's. ** Most building societies and credit unions are unrated financial institutions.

Table A: Credit Risk Guidelines In addition: QTC recommends that caution should be exercised with respect to investing

funds with unrated institutions. Cassowary Coast Regional Council may choose to invest with an unrated facility to encourage that facility to remain in the Cassowary Coast region. The decision to invest in an unrated facility must be balanced off against the credit worthiness of the institution;

the credit worthiness of an unrated financial institution should be assessed with regard to the most recent audited financial statements and Capital Adequacy Disclosure of that institution;

before rollover of existing investments or undertaking new investments the credit rating of the investment institutions used or intended to be used by Council should be assessed;

in the event of published economic downturn or instability the credit rating of the investment institutions used by Council should be reassessed and remedial action taken if necessary;

the website of the Queensland Treasury Corporation may be used to assist with financial institution credit ratings.


7.5 Quotations and fair value

At least 3 verbal quotations must be obtained and noted from authorised institutions when investing surplus cash however this requirement does not apply to investing within the prescribed investment arrangements.

In general, financial institutions with lower credit ratings have a higher credit risk and therefore, the interest rate received on the investment should be higher reflecting the higher level of risk.

The quotes received should be considered relative to the assessed risk of the financial institution. The fair value calculator provided by QTC may be used to assist with this evaluation.

7.6 Term to maturity The term to maturity of the surplus cash investment must be determined taking into consideration Councils future cash flow needs, credit risk guidelines and the prevailing outlook regarding interest rates. The term cannot exceed 1 year for any investment. 7.7 Reporting requirements Reporting procedures must be established to ensure the investments are being reviewed and overseen regularly.

Date of adoption: 27 July 2010 Minute Number: B0069 Policy Review: 2 years or as determined by Council


Appendix C Revenue Policy


Revenue Policy 2010/2011 Policy Number: 2.3.4 1. Authority Local Government Act S518 2. Objective The purpose of this policy is to set out the principles used by Council in 2010/2011. The making and levying of rates and charges Exercising its powers to grant rebates and concessions Recovery of unpaid amounts of rates and charges 3. Scope This policy applies to the Cassowary Coast Regional Council. 4. Policy statement 4.1 The Making and Levying of Rates and Charges In general Council will be guided by the principle of user pays in the making of rates and charges, particularly in water, sewerage and cleansing, so as to minimise the impact of rating on the efficiency of the local economy. Council will be guided by the following principles in making rates and charges: transparency in the making of rates and charges; having in place a rating regime that is simple and inexpensive to administer; flexibility to take account of changes in the local economy. equitable distribution of the cost of its operations between different groups of

ratepayers; application of user pays such that where applicable. In levying rates Council will apply the principles of: making clear what is the Council’s and each ratepayers’ responsibility to the

rating system;


making the levying system simple and inexpensive to administer; timing the levy of rates to ensure a sustainable cash flow for operations of the

Council and to spread the burden to ratepayers over the financial year; equity through flexible payment arrangements for ratepayers with a lower

capacity to pay. General rate revenue provides whole of community services not funded through subsidies, grants, contributions or donations received from other entities or not provided by other levies or charges. Council will distribute the rates burden by the use of differential rating categories with banding applied where it considers relevant. Council will consider levying special and separate rates and charges when appropriate, to recover the costs associated with a particular service, project or facility that provides direct or additional benefit to the ratepayer or class of ratepayer.

4.2 Concessions for rates and charges In considering the application of concessions, Council will be guided by the principles of: equity by having regard to the different levels of capacity to pay within the local

community, the same treatment for ratepayers with similar circumstances; transparency by making clear the requirements necessary to receive

concessions, and flexibility to allow Council to respond to local economic issues. consideration may be given by Council to granting a class concession in the

event all or part of the local government area is declared a natural disaster area by the State Government.

4.3 Principles used for the recovery of rates and charges Council will exercise its rate recovery powers in order to reduce the overall rate burden on ratepayers. It will be guided by the principles of: transparency by making clear the obligations of ratepayers and the processes

used by Council in assisting them meet their financial obligations; making the processes used to recover outstanding rates and charges clear,

simple to administer and cost effective; capacity to pay in determining appropriate arrangements for different sectors of

the community; equity by having regard to providing the same treatment for ratepayers with

similar circumstances; and flexibility by responding where necessary to changes in the local economy.

Date of adoption: 27 July 2010 Resolution Number: B0069 Policy Review: this policy will remain in force until 30 June 2011 or as otherwise determined by Council.


4.7 Long-term Financial Forecast (Appendix D) Estimated Actual Budget Budget Budget Forecast Forecast Forecast Forecast Forecast Forecast Forecast

Year ended 30-Jun-10 30-Jun-11 30-Jun-12 30-Jun-13 30-Jun-14 30-Jun-15 30-Jun-16 30-Jun-17 30-Jun-18 30-Jun-19 30-Jun-20$ $ $ $ $ $ $ $ $ $ $

Current assets

Cash assets and cash equivalents 39,807,463 31,091,891 30,902,186 32,856,738 39,884,714 38,274,027 39,794,160 39,002,751 46,325,999 47,371,127 45,037,011

Inventories 1,010,401 1,010,401 1,010,401 1,010,401 1,010,401 1,010,401 1,010,401 1,010,401 1,010,401 1,010,401 1,010,401Receivables 7,379,380 7,297,136 7,248,787 7,735,748 8,220,374 8,700,797 9,188,694 9,728,325 10,252,371 10,805,122 10,805,122Tax assets 519,821 504,821 509,821 499,821 519,821 534,821 514,821 504,821 499,821 504,821 504,821Prepayments 418,655 413,655 418,655 413,655 418,655 413,655 418,655 413,655 418,655 413,655 413,655

Total current assets 49,135,720 40,317,904 40,089,850 42,516,363 50,053,965 48,933,701 50,926,731 50,659,953 58,507,247 60,105,126 57,771,010

Non-current assetsProperty, plant and equipment 740,376,788 810,781,812 851,500,053 885,813,168 914,722,280 954,762,551 992,039,073 1,032,407,367 1,066,413,459 1,106,886,933 1,116,824,286Intangible assets 57,848 53,848 49,848 45,848 41,848 37,848 33,848 30,384 30,384 30,384 30,384Capital works in progress 2,823,493 2,823,493 2,823,493 2,823,493 2,823,493 2,823,493 2,823,493 2,823,493 2,823,493 2,823,493 2,823,493

Total non-current assets 743,258,129 813,659,153 854,373,394 888,682,509 917,587,621 957,623,892 994,896,414 1,035,261,244 1,069,267,336 1,109,740,810 1,119,678,163

Total assets 792,393,849 853,977,057 894,463,244 931,198,872 967,641,586 1,006,557,593 1,045,823,145 1,085,921,197 1,127,774,583 1,169,845,936 1,177,449,173

Current liabilitiesTrade and other payables 3,199,173 4,225,075 3,038,268 3,151,356 3,271,631 3,374,746 3,514,241 3,679,679 3,863,736 4,056,999 4,056,999Borrowings 2,774,730 2,902,357 3,218,989 3,317,231 2,437,098 1,618,349 1,653,933 1,608,616 1,632,524 1,516,349 1,500,000Employee payables/provisions 3,791,055 3,791,055 3,828,967 3,867,257 3,907,537 3,949,915 3,994,493 4,041,380 4,090,735 4,142,681 4,142,681

Total current liabilities 9,764,958 10,918,487 10,086,224 10,335,844 9,616,266 8,943,010 9,162,667 9,329,675 9,586,995 9,716,029 9,699,680

Non-current liabilities

Borrowings 17,329,313 32,386,956 33,575,967 30,258,736 27,821,638 26,203,289 24,549,356 22,940,740 21,308,216 19,791,867 17,106,739

Employee payables/provisions 1,955,175 1,955,175 1,955,175 1,955,175 1,955,175 1,955,175 1,955,175 1,955,175 1,955,175 1,955,175 1,955,175Other provisions 728,811 728,811 728,811 728,811 728,811 728,811 728,811 728,811 728,811 728,811 728,811

Total non-current liabilities 20,013,299 35,070,942 36,259,953 32,942,722 30,505,624 28,887,275 27,233,342 25,624,726 23,992,202 22,475,853 19,790,725

Total liabilities 29,778,257 45,989,429 46,346,177 43,278,566 40,121,890 37,830,285 36,396,009 34,954,401 33,579,197 32,191,882 29,490,405

Net community assets 762,615,592 807,987,628 848,117,067 887,920,306 927,519,696 968,727,308 1,009,427,136 1,050,966,796 1,094,195,386 1,137,654,054 1,147,958,768

Community equityAsset revaluation reserve 242,096,666 244,846,666 260,346,666 291,336,666 322,326,666 354,316,666 387,306,666 420,296,666 453,286,666 487,276,666 487,276,666Other reserves 26,943,262 17,823,899 17,081,899 17,204,899 17,400,899 17,677,899 18,043,899 18,509,899 19,084,899 19,780,899 19,780,899Retained surplus (deficiency) 493,575,664 545,317,063 570,688,502 579,378,741 587,792,131 596,732,743 604,076,571 612,160,231 621,823,821 630,596,489 640,901,203

Total community equity 762,615,592 807,987,628 848,117,067 887,920,306 927,519,696 968,727,308 1,009,427,136 1,050,966,796 1,094,195,386 1,137,654,054 1,147,958,768


Estimated Actual Budget Budget Budget Forecast Forecast Forecast Forecast Forecast Forecast ForecastYear ended 30-Jun-10 30-Jun-11 30-Jun-12 30-Jun-13 30-Jun-14 30-Jun-15 30-Jun-16 30-Jun-17 30-Jun-18 30-Jun-19 30-Jun-20

$ $ $ $ $ $ $ $ $ $ $

Cash flows from operating activities:Receipts from customers 64,474,827 63,497,830 63,043,756 66,740,370 70,954,338 75,133,642 79,366,226 84,004,148 88,573,943 93,348,908 98,795,705Payment to suppliers and employees (45,633,636) (50,817,149) (45,273,250) (45,786,047) (47,686,838) (49,533,042) (51,639,705) (54,146,793) (56,844,317) (59,687,088) (63,021,588)Payments for land held as inventory - (546,000) - - - - - - - -Proceeds from sale of land held as inventory - 546,000 - - - - - - - -Interest received 1,865,086 1,860,001 1,913,633 2,102,677 2,368,445 2,540,414 2,566,699 2,616,749 2,824,068 3,082,621 3,267,578

Interest on loans (1,379,901) (1,275,836) (2,229,981) (2,307,071) (2,089,323) (1,897,342) (1,763,483) (1,657,519) (1,552,127) (1,447,891) (1,731,222)

Finance costs (1,379,901) (1,275,836) (2,229,981) (2,307,071) (2,089,323) (1,897,342) (1,763,483) (1,657,519) (1,552,127) (1,447,891) (1,731,222)

Other - 15,000 (5,000) 10,000 (20,000) (15,000) 20,000 10,000 5,000 (5,000) -

Net cash inflow (outflow) from operating activities 19,326,376 13,279,846 17,449,158 20,759,929 23,526,622 26,228,672 28,549,737 30,826,585 33,006,567 35,291,550 37,310,473

Cash flows from investing activities:Payments for property, plant and equipment (13,787,167) (85,662,447) (44,090,240) (23,954,591) (20,414,912) (32,329,537) (29,660,991) (34,004,219) (29,071,325) (36,221,429) (40,000,000)Subsidies, donations and contributions for new capital expenditur 2,943,849 47,568,009 23,676,494 6,878,876 5,446,198 5,038,273 2,629,974 1,793,312 2,986,800 1,544,000 1,544,000Proceeds from sale of property, plant and equipment - - 354,240 564,327 826,299 869,703 559,747 1,123,580 840,643 825,643 140,000Other 1,810,684 913,750 915,000 925,000 961,000 1,019,300 1,060,015 1,123,266 1,169,179 1,237,888 1,232,888

Net cash inflow (outflow) from investing activities (9,032,634) (37,180,688) (19,144,506) (15,586,388) (13,181,415) (25,402,261) (25,411,255) (29,964,061) (24,074,703) (32,613,898) (37,083,112)

Cash flows from financing activitiesProceeds from borrowings - 17,960,000 4,408,000 - - - - - - -Repayment of borrowings (365,221) (2,774,730) (2,902,357) (3,218,989) (3,317,231) (2,437,098) (1,618,349) (1,653,933) (1,608,616) (1,632,524) (1,516,349)

Net cash inflow (outflow) from financing activities (365,221) 15,185,270 1,505,643 (3,218,989) (3,317,231) (2,437,098) (1,618,349) (1,653,933) (1,608,616) (1,632,524) (1,516,349)

Net increase (decrease) in cash held 9,928,521 (8,715,572) (189,705) 1,954,552 7,027,976 (1,610,687) 1,520,133 (791,409) 7,323,248 1,045,128 (1,288,988)

Cash at beginning of reporting period 29,878,942 39,807,463 31,091,891 30,902,186 32,856,738 39,884,714 38,274,027 39,794,160 39,002,751 46,325,999 46,325,999

Cash at end of reporting period 39,807,463 31,091,891 30,902,186 32,856,738 39,884,714 38,274,027 39,794,160 39,002,751 46,325,999 47,371,127 45,037,011


Estimated Actual Budget Budget Budget Forecast Forecast Forecast Forecast Forecast Forecast ForecastYear ended 30-Jun-10 30-Jun-11 30-Jun-12 30-Jun-13 30-Jun-14 30-Jun-15 30-Jun-16 30-Jun-17 30-Jun-18 30-Jun-19 30-Jun-20

$ $ $ $ $ $ $ $ $ $ $

Revenue

Recurrent revenue:General rates 30,203,583 31,976,842 34,023,360 36,200,855 38,517,710 40,597,666 42,789,940 45,100,597 47,536,029 50,102,974 52,808,535Separate rates 1,318,913 1,416,600 2,465,418 2,623,797 2,792,350 2,971,730 3,162,634 3,365,802 3,582,021 3,812,130 4,017,985Levies 651,969 699,604 734,584 771,313 809,879 850,373 892,892 937,536 984,413 1,033,634 1,085,316Water 7,744,657 8,310,928 8,842,827 9,408,768 10,010,930 10,651,629 11,333,333 12,058,667 12,709,835 13,396,166 14,119,559Sewerage 5,343,747 5,948,462 6,448,133 7,289,776 7,902,117 8,565,895 9,285,430 10,065,406 10,608,938 11,181,821 11,785,639Waste management 5,530,297 5,831,120 6,204,312 6,601,388 7,023,876 7,473,405 7,951,702 8,460,611 9,002,090 9,578,224 10,095,448

Total rates and utility charge revenue 50,793,166 54,183,556 58,718,634 62,895,897 67,056,862 71,110,698 75,415,931 79,988,619 84,423,326 89,104,949 93,912,482

less: Discounts (3,801,989) (4,107,479) (4,353,532) (4,636,830) (4,938,305) (5,208,857) (5,683,508) (5,994,515) (6,322,358) (6,667,945) (7,032,682)less: Pensioner remissions (623,582) (656,400) (662,964) (669,594) (676,290) (683,052) (689,883) (696,782) (703,750) (710,787) (717,895)

Net rates and utility charges 46,367,595 49,419,677 53,702,138 57,589,473 61,442,267 65,218,789 69,042,540 73,297,322 77,397,218 81,726,217 (7,750,576)

Fees and charges 3,927,957 2,857,500 2,991,803 3,132,417 3,279,641 3,443,623 3,615,804 3,796,594 3,986,424 4,185,745 4,395,032Sales - contract and recoverable works 818,411 928,500 968,147 1,009,487 1,052,592 1,097,538 1,144,402 1,193,268 1,244,221 1,297,349 1,358,324

Grants, subsidies, contributions and donations 12,526,741 8,848,665 3,917,658 4,023,603 4,133,047 4,246,128 4,362,991 4,483,789 4,608,680 4,737,830 4,870,489

Interest received 1,865,086 1,860,001 1,913,633 2,102,677 2,368,445 2,540,414 2,566,699 2,616,749 2,824,068 3,082,621 3,267,578Rental income 489,623 788,774 814,567 841,203 868,711 912,146 957,753 1,005,641 1,055,923 1,108,719 1,164,155

Other recurrent income - 572,470 601,094 631,148 662,706 695,841 730,633 767,165 805,523 845,799 845,799

Total recurrent revenue 65,995,413 65,275,587 64,909,040 69,330,008 73,807,409 78,154,479 82,420,822 87,160,528 91,922,057 96,984,280 102,063,283

Capital revenue:Grants, subsidies, contributions and donations 2,943,849 47,568,009 23,676,494 6,878,876 5,446,198 5,038,273 2,629,974 1,793,312 2,986,800 1,544,000 1,544,000Developer contributions 1,810,684 908,750 920,000 920,000 966,000 1,014,300 1,065,015 1,118,266 1,174,179 1,232,888 1,232,888

Total capital revenue 4,754,533 48,476,759 24,596,494 7,798,876 6,412,198 6,052,573 3,694,989 2,911,578 4,160,979 2,776,888 2,776,888

Capital income:Gain on sale of property, plant and equipment - - 95,175 117,616 177,949 164,779 141,745 163,916 153,802 138,802 140,000

Total capital income - - 95,175 117,616 177,949 164,779 141,745 163,916 153,802 138,802 140,000

Total capital revenue and capital income 4,754,533 48,476,759 24,691,669 7,916,492 6,590,147 6,217,352 3,836,734 3,075,494 4,314,781 2,915,690 2,916,888

Total income 70,749,946 113,752,346 89,600,709 77,246,500 80,397,556 84,371,831 86,257,556 90,236,022 96,236,838 99,899,970 104,980,171

Expenses

Recurrent expenses:

Employee benefits 20,000,000 21,000,000 21,945,000 22,932,525 23,964,489 25,042,890 26,169,821 27,497,462 28,872,459 30,316,205 31,983,596

Materials and services 23,187,883 30,486,593 22,038,590 22,858,125 23,729,862 24,476,068 25,485,922 26,684,715 28,018,951 29,419,898 31,037,992

Depreciation and amortisation 18,361,434 18,011,423 18,616,934 20,188,765 21,851,450 23,578,342 24,960,467 25,669,725 27,368,392 29,051,114 29,922,647

Finance costs 1,545,982 1,632,294 2,370,746 2,453,846 2,242,365 2,056,919 1,931,518 1,834,460 1,738,446 1,644,085 1,731,222

Total recurrent expenses 63,095,299 71,130,310 64,971,270 68,433,261 71,788,166 75,154,219 78,547,728 81,686,362 85,998,248 90,431,302 94,675,458

Total expenses 63,095,299 71,130,310 64,971,270 68,433,261 71,788,166 75,154,219 78,547,728 81,686,362 85,998,248 90,431,302 94,675,458

Result from ordinary activities 7,654,647 42,622,036 24,629,439 8,813,239 8,609,390 9,217,612 7,709,828 8,549,660 10,238,590 9,468,668 10,304,714

Other non-recurrent items - - - - - - - - - -

Net result attributable to Council 7,654,647 42,622,036 24,629,439 8,813,239 8,609,390 9,217,612 7,709,828 8,549,660 10,238,590 9,468,668 10,304,714

OPERATING RESULT

Operating revenue 65,995,413 65,275,587 64,909,040 69,330,008 73,807,409 78,154,479 82,420,822 87,160,528 91,922,057 96,984,280 102,063,283

Operating expense 63,095,299 71,130,310 64,971,270 68,433,261 71,788,166 75,154,219 78,547,728 81,686,362 85,998,248 90,431,302 94,675,458

Operating result 2,900,114 (5,854,723) (62,230) 896,747 2,019,243 3,000,260 3,873,094 5,474,166 5,923,809 6,552,978 7,387,826


Total Retained surplusAsset revaluation

reserve Other reserves$ $ $

Opening Balance 01.07.09 754,960,945 487,778,384 242,096,666 25,085,895

Net result for the period to 30.06.10 Estimated 7,654,647 7,654,647Transfers to reserves - (5,720,187) 5,720,187Transfers from reserves - 3,862,820 (3,862,820)Asset revaluation adjustment - -

Estimated Actual Balance at 30 Jun 2010 762,615,592 493,575,664 242,096,666 26,943,262

Net result for the period 42,622,036 42,622,036Transfers to reserves - 695,413 (695,413)Transfers from reserves - 8,423,950 (8,423,950)Asset revaluation adjustment 2,750,000 2,750,000

Budgeted Balance at 30 Jun 2011 807,987,628 545,317,063 244,846,666 17,823,899

Net result for the period 24,629,439 24,629,439Transfers to reserves - (4,304,638) 4,304,638Transfers from reserves - 5,046,638 (5,046,638)Asset revaluation adjustment 15,500,000 15,500,000





Forecast Balance at 30 Jun 2014 927,519,696 587,792,131 322,326,666 17,400,899


Forecast Balance at 30 Jun 2015 968,727,308 596,732,743 354,316,666 17,677,899


Forecast Balance at 30 Jun 2016 1,009,427,136 604,076,571 387,306,666 18,043,899







Net result for the period 10,304,714 10,304,714Transfers to reserves - -Transfers from reserves - -Asset revaluation adjustment - -


$


Estimated Actual Budget Budget Budget Forecast Forecast Forecast Forecast Forecast Forecast Forecast

Year ended 30/06/2010 30/06/2011 30/06/2012 30/06/2013 30/06/2014 30/06/2015 30/06/2016 30/06/2017 30/06/2018 30/06/2019 30/06/2020

1 Working Capital Ratio

(Current Assets / Current Liabilities) 1:5.0318 1:3.6926 1:3.9747 1:4.1135 1:5.2051 1:5.4717 1:5.5581 1:5.43 1:6.1028 1:6.1862 1:5.956

Target Ratio 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Does Working Capital Ratio meet or exceed Target Ratio?

Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

2 Operating Surplus Ratio

(Net Operating Surplus / Total Operating Revenue) (%)

4.4% (9.0)% (0.1)% 1.3% 2.7% 3.8% 4.7% 6.3% 6.4% 6.8% 7.2%

Target Ratio Lower Limit (%) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%Target Ratio Upper Limit (%) 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0%

Does Operating Surplus Ratio fall between the target band?

Yes No No Yes Yes Yes Yes Yes Yes Yes Yes

3 Net Financial Asset / Liability Ratio

((Total Liabilities - Current Assets) / Total Operating Revenue)

(29.3)% 8.7% 9.6% 1.1% (13.5)% (14.2)% (17.6)% (18.0)% (27.1)% (28.8)% (27.7)%

Target Ratio Upper Limit (%) 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0%

Does Net Financial Asset / Liability Ratio fall below the upper limit?


4 Interest Coverage Ratio

(Net Interest Expense / Total Operating Revenue) (%)

(0.5)% (0.3)% 0.7% 0.5% (0.2)% (0.6)% (0.8)% (0.9)% (1.2)% (1.5)% (1.5)%


Does Interest Coverage Ratio fall between the target band?

Yes Yes Yes Yes Yes Yes Yes Yes No No No

5 Asset Sustainability Ratio

(Capital Expenditure on the Replacement of Assets (renewals) / Depreciation Expense)

64.4% 431.3% 92.2% 67.4% 59.6% 67.4% 67.8% 90.2% 41.0% 110.0% 134.0%

Target Ratio Lower Limit (%) 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0%

Does Asset Sustainability Ratio fall above the lower limit?

No Yes Yes No No No No Yes No Yes Yes

6 Asset Consumption Ratio

(Written Down Value of Infrastructure Assets / Gross Current Replacement Cost of Infrastructure Assets) (%)

70.0% 69.6% 65.6% 65.4% 62.7% 60.5% 58.4% 56.5% 54.6% 53.0% 52.3%

Written Down Value of Infrastructure Assets 716,171,223 783,871,051 809,453,897 813,830,288 813,524,491 824,120,536 831,762,447 843,291,379 849,279,647 861,600,408 871,537,761

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Gross Current Replacement Cost of Infrastructure Assets

1,041,248,261 1,129,660,708 1,189,510,013 1,244,901,315 1,296,954,577 1,361,979,038 1,425,048,031 1,493,001,914 1,555,750,080 1,626,648,350 1,666,508,350


Does Asset Consumption Ratio fall above the lower limit?



Attachment B

REVENUE STATEMENT 2010/2011


2010/2011 REVENUE STATEMENT

TABLE OF CONTENTS

1. OBJECTIVE .........................................................................................................................2 2. LEGISLATIVE REQUIREMENTS ........................................................................................2 3. DEFINITIONS.......................................................................................................................2 4. STRUCTURE OF GENERAL RATING CATEGORIES:.......................................................2

4.1Differential General Rates ...............................................................................................2 4.2 Minimum General Rates .................................................................................................7 4.3 Special Rates or Charges for Joint Government Activities .............................................7 4.4 Regulatory and Commercial Fees and Charges.............................................................7 4.5 Limitation on increases on Rates and Charges ..............................................................7 4.6 Application of General Rates ..........................................................................................7 4.7 Levy of separate charges ...............................................................................................8 4.8 Levy of special charges ..................................................................................................9 4.9 Levy of Water Utility Charges and Policy Application ...................................................10 4.10 Levy of Sewerage Utility Charges and Policy Application ..........................................14 4.11 Levy of Garbage Collection Charges and Policy Application......................................15 4.12 Regulatory and Commercial Fees and Charges.........................................................16 4.13 Issue of Notices ..........................................................................................................16 4.14 Discount......................................................................................................................17 4.15 Paying rates and charges by instalment.....................................................................17 4.16 Interest on Overdue Rates and Charges ....................................................................17 4.17 Rate Concessions.......................................................................................................17 Appendix A - Policy - "Council Pension Concession" .......................................................20 Appendix B - Policy “Rate Based Assistance for Not for Profit Community, Recreation and Sporting Organisations” ...............................................................................................23 Appendix C - Remission of Rates- Water Consumption Concession................................26

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REVENUE STATEMENT 2010 - 2011

1. OBJECTIVE

This statement outlines and explains the revenue raising measures adopted by the Cassowary Coast Regional Council in the preparation of its budget for the 2010/11 financial year. The statement has been prepared in accordance with the requirements of Local Government (Finance, Plans & Reporting) Regulation 2010.

2. LEGISLATIVE REQUIREMENTS

Section S107 requires that a revenue statement must state–

(a) if the local government levies differential general rates:- (i) the rating categories for rateable land in the local government area; and (ii) a description of each rating category; and (b) if the local government levies special rates or charges for a joint government activity – a summary of the terms of the joint government activity; and (c) if the local government fixes a cost-recovery fee – the criteria used to decide the amount of the cost-recovery fee; and (d) if the local government conducts a business activity on a commercial basis – the fees the local government receives for the activity.

Section 91D of the Local Government Amendment Regulation (No.3) 2008 provides for an amalgamated local government such as the Cassowary Coast Regional Council to make and levy rates and charges under chapter 14 of the Act in the same way, and in the same amounts, that the merging local government could have made and levied rates and charges if the amalgamation had not taken effect.

3. DEFINITIONS

Northern Region: that part of the Cassowary Coast Regional Council which was within the boundaries of the former Johnstone Shire Council; Southern Region: that part of the Cassowary Coast Regional Council which was within the boundaries of the former Cardwell Shire Council.

4. STRUCTURE OF GENERAL RATING CATEGORIES:

4.1Differential General Rates

Council is required to raise sufficient revenue it considers appropriate to maintain general assets and provide services to the community including the costs of governance and administration of the Council.

Council will use a system of differential general rating for 2010/11. Differential rating provides equity through recognising: Significant variation in valuations and level of rating in the same classes of land

resulting from revaluation of the shire for local government area; and The level of services provided to that land and the cost of providing the services

compared to the rate burden that would apply under a single general rate; and The use of land in so far as it relates to the extent of utilisation of Council’s services;

and Relative valuations as between different types of land.

The criteria by which land will be categorised will be by reference to the primary land use codes and valuations as adopted by the Department of Environment and Resource

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Management for formulating Local Government unimproved valuations. A full list of land use codes to be used is set out in Schedule 1. A. Rating Categories The following categories will be used for rating purposes for all rateable land: Residential Category 1 Land meeting the criteria described below where the unimproved valuation of that land last determined by the Department of Environment and Resource Management does not exceed $90,000. Category 2 Land meeting the criteria described below where the unimproved valuation of that land last determined by the Department of Environment and Resource Management exceeds $90,001 but does not exceed $150,000. Category 3 Land meeting the criteria described below where the unimproved valuation of that land last determined by the Department of Environment and Resource Management exceeds $150,001 but does not exceed $250,000. Category 4 Land meeting the criteria described below where the unimproved valuation of that land last determined by the Department of Environment and Resource Management exceeds $250,001 but does not exceed $400,000. Category 5 Land meeting the criteria described below where the unimproved valuation of that land last determined by the Department of Environment and Resource Management exceeds $400,001 but does not exceed $600,000 Category 6 Land meeting the criteria described below where the unimproved valuation of that land last determined by the Department of Environment and Resource Management exceeds $600,001 but does not exceed $800,000. Category 7 Land meeting the criteria described below where the unimproved valuation of that land last determined by the Department of Environment and Resource Management exceeds $800,001. Criteria by which residential land is categorised: Land which has been identified by the Department of Environment and Resource Management by the following land use codes and is not larger than 5 hectares:-: 01 Urban Land, Vacant 02 Single Unit Dwelling 04 Large Home site, Vacant 05 Large Home site, Dwelling 06 Outbuilding 08 Building Units (primary use only) 09 Group Title (primary use only) 72 Large Sub Division (Large Sub division – Is levied on the concessional valuation in

accordance with Section 25 of the Valuation of Land Act 1944.) However, not including a lot on a group titles plan registered under the Body Corporate and Community Management Act 1997 where that lot is used for non-residential purposes.

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Category 8 - Residential Multi Unit Land which has been identified by the Department of Environment and Resource Management by the following land use codes: 03 Multi Unit Dwelling (flats). Category 9 - Special Uses Land which has been identified by the Department of Environment and Resource Management by the following land use codes: 48 Sports Clubs/Facilities 50 Other Clubs Non-business 51 Religious 52 Cemeteries 53 Not allocated 54 State Govt, 55 Library 56 Showgrounds/Racecourses/Airfield 57 Parks and Gardens 58 Educational 59 Local Government Category 10 - Commercial Land which has been identified by the Department of Environment and Resource Management by the following land use codes and is situated on the Australian mainland. 07 Guest house/private hotel 08 Building Units (primary use only) 09 Group Title (primary use only) 10 Combined Multi Dwelling & Shops 11 Shop – single 12 Shops – group (more than 6 shops) 13 Shopping Group (2 to 6 shops) 14 Shops – main retail (CBD) 15 Shops – Second Retail (fringe CBD and presence of service industry) 16 Drive-in Shopping Centre 17 Restaurant 18 Special Tourist attractions 19 Walkway 20 Marina 21 Residential Institution (non-medical care) 22 Car Park 23 Retail Warehouse 24 Sales area outdoor 25 Offices 26 Funeral Parlours 27 Hospitals, Convalescent Homes (medical

care/private) 30 Service Station 41 Child Care 42 Hotel/tavern 43 Motel 44 Nurseries 45 Theatres and Cinemas 46 Drive-in Theatre 47 Licensed Clubs 49 Caravan Parks 91 Transformers 92 Defence Force establishments 96 Public Hospital 97 Welfare Homes/Institutions 99 Community Protection Centre However, not including a lot on a group titles plan registered under the Body Corporate and Community Management Act 1997 where that lot is used for residential purposes.

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Category 11 - Industrial Land which has been identified by the Department of Environment and Resource Management by the following land use codes:. 28 Warehouses and Bulk Stores 29 Transport Terminal 31 Oil Depots and Refineries 32 Wharves 33 Builders Yard/Contractors Yard 34 Cold Stores – ice works 35 General Industry 36 Light Industry 37 Noxious/Offensive Industry 38 Advertising – Hoarding 39 Harbour Industries 40 Extractive But excludes land used for sugar milling, harbour industries greater than 5 hectares and associated processes Category 12 - Primary Production Land which has been identified by the Department of Environment and Resource Management by the following land use codes: 60 Sheep Grazing-Dry 61 Sheep Breeding 62 Not allocated 63 Not allocated 64 Cattle Grazing/Breeding 65 Cattle Breeding/Fattening 66 Cattle Fattening 67 Goats 68 Dairy Cattle (Quota Milk) 69 Dairy Cattle (Non Quota Milk) 70 Cream 71 Oil Seeds 73 Grains 74 Turf Farms 75 Sugar Cane 76 Tobacco 77 Cotton 78 Rice 79 Orchards 80 Tropical Fruits 81 Pineapple 82 Vineyards 83 Small Crops and Fodder Irrigated 84 Small Crops Fodder Non –irrigated 85 Pigs 86 Horses 87 Poultry 89 Animals Special 93 Peanuts Category 13- Forestry Land which has been identified by the Department of Environment and Resource Management by the following land use codes: 88 Forestry and Logs

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Category 14 - Other Land which is not included in Categories 1 to 13 or Categories 15 to 18 and has been identified by the Department of Environment and Resource Management by the following land use codes: 04 Large Home site, Vacant 05 Large Home site, Dwelling 06 Outbuilding 08 Building Units (primary use only) 09 Group Title (primary use only) 72 Large Sub Division (Large Sub division – Is levied on the concessional valuation in

accordance with Section 25 of the Valuation of Land Act 1944.) 94 Vacant Rural Land (exc 1 & 4) 95 Reservoir, dam & bore However, not including a lot on a group titles plan registered under the Body Corporate and Community Management Act 1997 where that lot is used for non-residential purposes. Category 15 - Island Resorts Land which has been identified by the Department of Environment and Resource Management by the following land use codes and is not situated on the Australian mainland: 18 Special Tourist Attraction 42 Hotel/Tavern 43 Motel Category 16 - Major Shopping Centres Land which has been identified by the Department of Environment and Resource Management by the following land use codes: 13 Shopping Group (2 to 6 shops) 14 Shops – main retail (CBD) 15 Shops – Secondary Retail (fringe CBD and presence of service industry) 16 Drive-in Shopping Centre And in which the anchor tenants are a variety of department store/s and/or large grocery supermarket/s with major on-site parking facilities and/or a multitude of shops/offices combined with major on-site parking facilities. Category 17 - Sugar Mills Land which has been identified by the Department of Environment and Resource Management by the following land use codes: 35 General Industry But more particularly, part of the land owned by Tully Sugar Limited the real property description of which is Lot 2 on RP738164 and balance of Lot 2 on SP181494 in the County of Cardwell, Parish of Rockingham and land owned by Bundaberg Sugar Ltd or Bundaberg Sugar Company Ltd the real property description of which is Lot 1 on NR800920, Lot 7 on NR800919 and Lot 31 on SP186139 in the County of Nares, Parish of Johnstone and Lot 2 on RP800948 in the County of Nares, Parish of Mourilyan.

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Category 18 - Harbour Industries Land which has been identified by the Department of Environment and Resource Management by the following land use code: 39 Harbour Industries And where the land is greater than 5 hectares and used for the purpose of bulk sugar terminal and transportation.

4.2 Minimum General Rates

A minimum general rate will be set for each category.

4.3 Special Rates or Charges for Joint Government Activities

No special rates or charges are planned to be levied in respect to Joint Government Activities

4.4 Regulatory and Commercial Fees and Charges

Regulatory fees are fixed by Council for any of the following: a. an application for, or the issue of, an approval, consent, licence, permission,

registration or other authority under the Act; b. recording a change of ownership of land; c. giving information kept under the Act; d. seizing property or animals under the Act. The criteria used in establishing regulatory fees is the cost to Council for providing the service or taking the action for which the fee is charged. Commercial charges are for those services which Council provides and which are not regulatory fees. The criteria used in establishing commercial charges is as far as practicable based on the user pays principle.

4.5 Limitation on increases on Rates and Charges

Council has not made a resolution to limit increases in rates and charges

4.6 Application of General Rates

A single rate in the dollar will apply to all properties within each category.

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4.7 Levy of separate charges

Waste Management Separate Charge

Council is of the opinion that the costs associated with maintaining Council’s two landfill sites at Bells Creek and Stoters Hill and to meet environmental requirements associated with former landfill sites in the Northern Region should in part be funded equally by all ratepayers within that area, therefore acting under Section 91D of the Local Government Amendment Regulation (No.3) 2008 Council will levy a separate charge on all rateable land within the Northern Region for such purpose. The amount of the charge will be determined by Council at its budget meeting taking into account the estimated costs to be incurred by Council in maintaining the facilities. Roads Separate Charge.

Council is of the opinion that the costs associated with maintaining Council’s road network, including footpaths and bikeways, within the Northern Region should in part be funded equally by all ratepayers within that area, therefore acting under Section 91D of the Local Government Amendment Regulation (No.3) 2008, Council will levy a separate charge on all rateable land within the Northern Region for such purpose. The amount of the charge will be determined by Council at its budget meeting taking into account the estimated costs to be incurred by Council in maintaining the road network. Environmental Levy Separate Charge. Council is of the opinion that the costs associated with: Waste dumping fee – Ingham Waste transportation - Contract Health/Planning/Engineering salaries relevant to environmental issues Shire planning scheme environmental provisions Employee training environmental controls Environmental management Environmental modifications and or upgrades of council assets EPA Licence

Within the area of the Southern Region should in part be funded equally by all ratepayers

within that area, therefore acting under Section 91D of the Local Government Amendment Regulation (No.3) 2008, Council will levy a separate charge on all rateable land within the area of the Southern Region for such purposes. The amount of the charge will be determined by Council at its budget meeting taking into account the estimated costs to be incurred by Council in meeting such obligations.

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4.8 Levy of special charges

Flying Fish Point Rock Wall Special Charge Council will levy a special charge on the land described as follows: Lot No. Plan No Parish 61 F27024 Glady 62 F27024 Glady 63 F27024 Glady 64 F27024 Glady 65 F27024 Glady 66 F27024 Glady 67 F27024 Glady 68 F27024 Glady 69 F27024 Glady 70 F27024 Glady 71 F27024 Glady 72 F27024 Glady 74 F27024 Glady 75 F27024 Glady For the purpose of raising funds to recoup a share of the cost incurred by Council in constructing the Flying Fish Point Rock Wall Council is of the opinion that all the land described has specially benefited from the completed work. The levy will continue for each parcel of land for a period of ten years from 1st July 2001. A special charge of $1000.00 per annum per assessment will be levied for the 2010/2011 financial year. Bilyana, and Murray Upper Rural Fire Brigades Special Charge Council will levy a special charge on all rateable land in the declared areas of the: 1. Bilyana Rural Fire Brigade; and 2. Murray Upper Rural Fire Brigade 3. Kennedy Rural Fire Brigade Council is of the opinion that each parcel of rateable land within these areas will specially benefit from the purchase and maintenance of fire fighting equipment, appurtenances and storage facilities by each Rural Fire Brigade in the current or next financial years because each such parcel is within the area for which the brigade is in charge of fire fighting and fire prevention under the Fire and Rescue Services Act 1990. A special charge of $20.00 per annum per assessment will be levied on Bilyana and Kennedy Rural Fire Brigade for the 2010/2011 financial year. A special charge of $25.00 per annum per assessment will be levied on Murray Upper Rural Fire Brigade for the 2010/2011 financial year.

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Kinjun Road Special Charge Council will levy a special charge on the land described as follows: Lot No. Plan No Parish County 14 RP744555 Alcock Cardwell 17 RP732916 Alcock Cardwell 4 RP740213 Alcock Cardwell 2 RP747202 Alcock Cardwell 3 RP747202 Alcock Cardwell 1 RP743134 Alcock Cardwell 1 RP747466 Alcock Cardwell 5 RP741641 Alcock Cardwell For the purpose of contributing an agreed share of the cost towards the Kinjun Road – Road and Drainage Construction works in accordance with the Infrastructure Agreement executed with landowners of the properties identified above. Council is of the opinion that all the land described has specially benefited from the completed work. The levy will continue for each parcel of land for a period of four (4) years from 1st July 2008. A special charge detailed in the following schedule will be levied on each parcel of land for the 2010/2011 financial year. Property Description Charge Lot 14 RP744555 $2,342.00 Lot 17 RP732916 $2,928.00 Lot 4 RP740213, Lot 2 RP747202 $2,928.00 Lot 3 RP747202 $2,342.00 Lot 1 RP743134, Lot 1 RP747466 $6,442.00 Lot 5 RP741641 $6,442.00

4.9 Levy of Water Utility Charges and Policy Application

Water charges shall be made for the purpose of supplying water for the 2010/2011 financial year on the following basis: NORTHERN REGION On a two part tariff basis, that is, an access charge which seeks to recoup the fixed costs of providing the water supply and a water consumption charge which covers the variable costs of supplying water to consumers (e.g. electricity, chemicals).

Water Access Charge 1. A water access charge will be levied on all land whether vacant (but not including

agricultural land without a dwelling) or occupied to which Council does or is prepared to supply water, whether or not such land is or is not rateable or a structure to which Council is able to supply water.

2. The apportionment of fixed costs will be on the basis of supply capacity made available to connected premises, that is the size of the water connection, to reflect the proportionate share of the capacity of the system utilised

3. Domestic properties which because of low water pressure, require the installation of a larger than normal water meter, will be charged the equivalent of a 20mm connection access charge;

4. For properties containing lots created under the Body Corporate and Community Management Act 1997, or another community titles act will be charged in accordance

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with the provision of Chapter 4, Part 1 Valuation, Rating and Taxation. The basis of the charge for Body Corporate/Strata Title properties shall be as follows:- All lots with a meter connected shall be charged an access charge (based on

meter size) per meter. All lots which do not have a Council meter shall be charged water access

unconnected/connected charge per lot. Common property to be charged a water access charge.

5. The water access charge shall be determined by Council at its budget meeting based on the following: a. Metered properties:

i. 20mm ii. 25mm iii. 32mm iv. 40mm v. 50mm vi. 80mm vii. 100mm viii. 150mm

b. Unmetered vacant land

Water Consumption Charge 1. Water consumption charges will be tiered to promote water conservation and reflect

the additional demands placed on the water infrastructure by higher water consumption;

2. For properties containing lots created under the Body Corporate and Community Management Act 1997, or another community titles act, will be charged in accordance with the provision of Chapter 4, Part 1 Valuation, Rating and Taxation. The basis of the water usage charge will be calculated by:- The water usage charge allocation being multiplied by the number of lots on

the strata title including the parent lot; The water usage charge to be levied to the common property; In special cases where the consumption by individual lots and common

property is not able to be individually measured, consumption charges shall be levied on a per lot basis. It shall be apportioned in accordance with the schedule of lot entitlements in the Contribution Schedule contained in the Community Management Statement.

3. For Community Titles registered after 1 July 2009 where sub-meters have been installed on each lot within a community title scheme, including the common property, Council will levy all lots for water consumed through each individual sub-meter and will charge the common property for any additional water used.

4. Water consumption shall be charged at the rate determined by Council at its budget meeting based on the following: a. water consumption less than 550kl b. water consumption more than 550kl

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SOUTHERN REGION On the basis of a single charge per unit being applied to the assessed number of units for each category of property improvement. In addition, Council has determined a basic allowance of water usage per premises after which excess water charges are levied on a higher basis to encourage conservation of water.

Water Unit Charge 1. A water unit charge will be levied on all land whether vacant (but not including

agricultural land without a dwelling) or occupied to which Council does or is prepared to supply water, whether such land is or is not rateable;

2. The water unit charge will be calculated on the basis of a single charge per unit being applied to the assessed number of units for each category of property improvement. The assessed units are determined on the potential demand on the Water Scheme for each class of property with the base being the equivalent domestic connection (10 units).

3. The water unit charge shall be levied in accordance with the following schedule of units:

Schedule of Units Church Office ....................................................................................................................5 Bank, Barracks, Bulkstore, Dwelling, Each Residential unit created pursuant to Body Corporate and Community Management Act, Hall, Harvester Shed, Implement Shed, Sanitary Depot, Shop, Warehouse, Office (as Sole Improvement), Shop, Warehouse, Child Care Centre, Kindergarten, vacant land (per allotment) .......................................................................10 Flat Building (Not Strata Title) – 1st Flat ..........................................................................10 - each additional flat ..........................................................................................................8 Fuel Service Station, Restaurant/Café, Automatic Telephone Exchange, Bakery, Garage, Harvester Washing Point, Immunising Plant, Panel Beating Works, School (per 100 pupils)........................................................................................................................................15 Workshop – (as sole improvement).................................................................................15 - other ..............................................................................................................................10 Boarding House, Butchery, Cool Storage Depot, Transport Terminal, Aged Persons Home, Bowling Club, Country Club, Nursing Home ...................................................................20 Laundry-Commercial, Market Garden, Commercial Plant Nursery, Slaughter Yard, Banana Processing Factory..........................................................................................................30 Hostel ..............................................................................................................................20 - additional per bed............................................................................................................2 Caravan and Tourist Park – up to 10 sites .....................................................................50 - each additional site .........................................................................................................3 - each cabin & relocatable home.......................................................................................5 Concrete Batching Plant – Division 1 & 2......................................................................120 - Division 3.......................................................................................................................40 Sewerage Treatment Works..........................................................................................100 Motel – up to 10 units ...................................................................................................100 - each additional Motel Unit...............................................................................................7 Fire Station – Tully ..........................................................................................................50 - Elsewhere .....................................................................................................................30 Retirement Village (per dwelling/unit)................................................................................5 Railway Station – Tully ..................................................................................................120 Railway Station - Cardwell ...........................................................................................110 Railway Station – Kennedy .............................................................................................60 Hotel – Tully ..................................................................................................................160 Hotel – Cardwell & Beaches..........................................................................................125 Hotel – Rural .....................................................................................................................5 Hospital .........................................................................................................................200

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Sawmill ............................................................................................................................40 Sugar Mill ......................................................................................................................300 Building not specified .................................................................................... .As Assessed Basic Water Allowance 1. The basic water allowance shall be 60 Kl per water rating unit; 2. Excess water charges will be tiered to promote water conservation and reflect the

additional demands placed on the water infrastructure by higher water consumption; 3. The excess water charges shall be at the rate determined by Council at its budget

meeting based on the following: a. Use greater than 60kl and up to 100kl per water rating unit; b. Use greater than 100kl per water rating unit.

Water Utility Charges General Policy 1. Properties within the Water Precinct Areas may be excluded from these utility

charges under such conditions as Council may determine. 2. Upon the completion of a structure, the water access charge or water unit charge

(where applicable) will be adjusted from the date of such completion and a pro-rata supplementary notice issued.

3. In circumstances where a structure has been completed and is being used and no final inspection has been made, the water access or water unit charge will be adjusted from the date of expiry of the development approval.

4. All properties which have encumbrances such as leases over ‘part of’ or ‘the whole of land’ shall have all lots separately charged the water access charge.

5. Meters will be read at such intervals as are practicable and at least twice per year, and accounts for consumption charges and excess water charges will be included in the rates notices for those properties.

6. Where an improvement covers more than one parcel of land the ratepayer must apply to Council for approval to change the water charge to be based on the improvement and not each individual parcel of land.

7. In respect of newly subdivided vacant land, water utility charges shall levied proportionally for the unexpired part of the year from the date the plan of subdivision is registered at the Titles Office or from the date of water connection to the respective parcels of land, which ever date is the earlier.

8. Subtract meters- for properties which have more than one meter but the consumption on one meter is also flowing through another meter can now be identified as a subtract meter. Confirmation from the Council’s Water and Sewerage Section must be given prior to making any meters subtract meters. Council’s system will deduct the consumption derived from the individual meter when calculating the master meter. Each meter will then be individually charged for excess if required.

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4.10 Levy of Sewerage Utility Charges and Policy Application

Sewerage charges will be set to recover all of the costs associated with the provisions of sewerage and waste water services provided by Council in the financial year. These costs include loan interest, depreciation and the cost of ongoing maintenance and operations of the system, including treatment plant operations and capital works associated with each scheme. Innisfail Sewerage 1. Sewerage utility charges will be levied on all land, whether vacant or occupied within

the declared Innisfail Sewerage Scheme precinct that Council has or is prepared to provide with sewerage services, and whether or not it is rateable land on the following basis:

Vacant allotments vacant charge per parcel Single unit dwelling one residential charge Multi unit dwellings one residential charge per unit dwelling All other land uses one commercial charge for the first pedestal and

one pedestal for each additional pedestal or urinal

2. The sewerage charges for vacant, residential, commercial and per pedestal shall be determined by Council at its budget meeting.

Mission Beach Sewerage 1. Sewerage utility charges will be levied on all land, whether vacant or occupied within

the declared Mission Beach Sewerage Scheme precinct that Council has or is prepared to provide with sewerage services, and whether or not it is rateable land on the following basis:




Tully Sewerage Scheme 1. Sewerage utility charges will be levied on all land, whether vacant or occupied within

the declared Tully Sewerage Scheme precinct that Council has or is prepared to provide with sewerage services, and whether or not it is rateable land on the following basis:




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Sewerage Utility Charges General Policy 1. The sewerage pedestal charges for a property will be calculated by multiplying the

applicable rate per pedestal by the number of connected pedestals. 2. Where a dwelling, flat or residential strata title unit has more than one pedestal, the

number of pedestals for that dwelling, flat or unit will be counted as one. 3. If the number of sewerage pedestals in respect of which any sewerage pedestal

charges are payable alters during the financial year, the charges are to be apportioned from the date of connection to, or disconnection from the Council sewer by determining the number of days applicable within the year.

4. In the case where the number of sewerage pedestals is unable to be obtained due to :- a. the refusal of the property owner to supply pedestal numbers; or b. the owner refuses Council access to the property for the purpose of

determining or verifying the number of pedestals located on the property; then at the discretion of the Chief Executive Officer an estimate of the number of pedestals will be determined for the property based on the sanitary requirements for the classification of any building/s located on the property as set out in the Building Code of Australia, or alternately reference will be made to any building plans lodged with Council;

5. Where an improvement covers more than one parcel of land the owner must apply to Council for approval to change the sewerage charge to be based on the improvement and not each individual parcel of land.

6. Where an improvement has been constructed and the development approval has expired without a final inspection being made, the sewerage charge will be adjusted from the date of expiry of the development approval.

7. In special cases where the consumption by individual lots and common property is not able to be individually measured, consumption charges shall be levied on a per lot basis. It shall be apportioned in accordance with the schedule of lot entitlements in the Contribution Schedule contained in the Community Management Statement

8. Properties containing lots created pursuant to the Body Corporate and Community Management Act 1997 will be charged in accordance with the provisions of Chapter 4, Part 1 Valuation, Rating and Taxation. The basis of the charge for Body Corporate/Strata Title properties shall be as follows:- a. All lots classified as vacant within the Sewerage precinct shall be charged a

sewerage unconnected charge. b. All lots classified as residential within the Sewerage precinct shall be charged

a sewerage residential charge.

4.11 Levy of Garbage Collection Charges and Policy Application

In accordance with the with Chapter 2, Part 7 of the Local Government (Finance, Plans & Reporting) Regulation 2010 Council will levy garbage collection charges as follow: NORTHERN REGION To cover the associated contract costs to Council in providing the service and the cost of implementing waste management strategies in this area on the following basis:

1. All properties, within the area where garbage collection services are, or Council is

prepared to make available, with improvements shall be charged for a weekly garbage collection service whether or not it is requested or required by the owner/occupier of the property, on the following basis: a. Garbage collection complied; b. Garbage collection non complied.

2. As the weekly garbage collection service covers the emptying of a 240l wheeled bin for dry garbage and a 120l wheeled bin for wet garbage, “garbage collection complied” means the owner/ occupier of a property has separated wet and dry garbage into the relevant bins and “garbage collection non complied” means the

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owner/ occupier of a property has not separated wet and dry garbage into the relevant bins.

3. The garbage collection charges shall be determined by Council at its budget meeting. SOUTHERN REGION To fund the associated costs of the operation and maintenance of the garbage collection services, contract maintenance of Council refuse disposal areas and transfer stations and protection of the environment generally, on the following basis: 1. All properties, within the area where garbage collection services are, or Council is

prepared to make available, with improvements shall be charged on the number of services provided with a minimum charge of one weekly service whether or not it is requested or required by the owner/occupier of the property, as follows: a. Domestic (per dwelling, flat, residential unit, etc) one service per week; b. Commercial:

i. one service per week ii. two services per week iii. three services per week

c. Industrial (on farm containers) d. Farm service (Chemical/poison drum collection)

2. The garbage collection charges shall be determined by Council at its budget meeting.

Garbage Collection Charges General Policy A service shall only be cancelled when the improvements on the property which warrant the service are removed from the property or demolished. In the case of properties in the rural areas, Council’s Manager Environmental Services may approve the cancellation of a service upon the request of the property owner where the Manager is satisfied that the number of improved properties on the road does not warrant a service or where the property is located so that the collection vehicle would experience difficulty in turning to exit from the road or where the improvement is more than 100 metres from the road.

4.12 Regulatory and Commercial Fees and Charges

Regulatory fees are fixed by Council for any of the following: a. an application for, or the issue of, an approval, consent, licence, permission,

registration or other authority under the Act; b. recording a change of ownership of land; c. giving information kept under the Act; d. seizing property or animals under the Act.

The criterion used in establishing regulatory fees is the cost to Council for providing the service or taking the action for which the fee is charged. Commercial charges are for those services which Council provides and which are not regulatory fees. The criteria used in establishing commercial charges is as far as practicable based on the user pays principle

4.13 Issue of Notices

Notices for the 2010/11 financial year will be issued half-yearly. The due date for payment is thirty (30) days from the date of issue of the rate notice.

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4.14 Discount

Council has determined that a discount of fifteen percent (15%) will apply to general rates only if paid in full within thirty days after the date of issue of the rate notice subject to all overdue rates and charges including interest thereon being paid in full and such payment is received at the Council Office on or before the close of business on the last day of the discount period as set out on the rates assessment notice. Discount, when allowed, will be calculated on the gross amount due. In addition to the allowance of discount on payments received on or before the last day of discount, discount will be allowed if the net amount stated on the rate assessment is paid under the following circumstances:- 1. Where mail is received at any time after the first mail received on the morning of the

first working day after the last day of discount, subject to the envelope clearly being post marked prior to the last day of discount as shown on the assessment notice. Envelopes must be held by the records staff until such time as the external auditors approve their destruction;

2. When the net rates are paid directly into Australia Post, the banking system or Bpay system on or before the last day of discount (proof required);

3. Where a ratepayer has paid their account prior to the discount closing date but has short paid by $5.00 and under will still be entitled to their discount.

Discount will not be allowed if payment is made by cheque and the cheque is subsequently dishonoured unless the rates are paid in full by alternate means within the discount period. Discount will not be allowed where a rate or charge has been purposely excluded from the payment or where the payment amount has been incorrectly written by cheque.

4.15 Paying rates and charges by instalment

Whilst Council accepts the payment of rates under certain arrangements, an approved rates payment instalment system is not in place.

4.16 Interest on Overdue Rates and Charges

Council will charge interest at the rate of 11% per annum compounding on daily rests on all overdue rates and charges unless a ratepayer has entered into an arrangement to pay as provided for under the Local Government Act. Any interest charge of less than $9.99 on monthly calculation updates will be foregone if the debt has been paid within the period of the interest run.

4.17 Rate Concessions

Remission of Rates- Pension Concession (Appendix A) Refer to Council Policy “Council Pension Concession Policy” Remission of Rates- Not for Profit Organisations (Appendix B) Refer to Council Policy “Rate Based Assistance for Not for Profit Community, Recreation and Sporting Organisations Policy” Remission of Rates- Water Consumption Concession (Appendix C) Refer to Council Policy “Water Consumption Concession Policy”


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SCHEDULE 1 - LAND USE CODES

ONS FROM GENER GES URBAN LAND USE INDUSTRIAL DAIRY CATTLE 01 Vacant Urban Land 35 General Industry 68 Milk - quota 36 Light industry 69 Milk - no quota

RESIDENTIAL 37 Noxious/ offensive industry 70 Cream

(include abattoirs) 02 Single Unit Dwelling 38 Advertising-Hoarding AGRICULTURAL 03 Multi Unit Dwelling (flats) 39 Harbour Industries 71 Oil seeds 04 Large Homesite-vacant 40 Extractive 72 Large Sub Division 05 Large Homesite-dwelling 73 Grains 06 Outbuilding SPECIAL USES 74 Turf Farms 07 Guest house/private hotel 75 Sugar Cane 08 Building Units (primary use only) 41 Child care ex k'garten 76 Tobacco 09 Group Title (primary use only) 42 Hotel/Tavern 77 Cotton 43 Motel 78 Rice 44 Nurseries (Plants) 79 Orchards 45 Theatres and cinemas 80 Tropical Fruits RETAIL BUSINESS/COMMERCIAL

46 Drive in Theatre 81 Pineapples

47 Licensed club 82 Vineyards 10 Combined multi dwg & shops 48 Sportsclubs/Facilities 83 Small Crops & fodder 11 Shop single 49 Caravan Parks irrigated 12 Shops -group (more than 6 shops)

50 Other clubs (non business) 84 small crops & fodder

13 Shopping group(2-6 shops) SPECIAL USES non irrigation 14 Shops - main retail (CBD) 15 Shops - second retail (fringe central

51 Religious

business presence of service industry)

52 Cemeteries (include crematoria)

OTHER RURAL USES

16 Drive in shopping centre 53 Not allocated 17 Restaurant 54 State Govt 85 Pigs 18 Special tourist attractions 55 Library 86 Horses 19 Skyways 56 Showgrnds, R/course, airfield 87 Poultry 20 Marina 57 Parks and gardens 88 Forestry & Logs 21 Residential Institution (non medical care)

58 Educational include k'garten 89 Animal Special

22 Car Parks 59 public Schools/Local Government

90 not allocated

23 Retail warehouse 91 Transformers 24 Sales area outdoors(dealers,boats,cars)

92 Defence Force Estab

25 Offices SHEEP GRAZING 93 Peanuts

26 Funeral parlours 94 Vacant Rural Land (exc 1 & 4)

27 Hospitals, Conv, Homes 60 Sheep grazing - dry 95 Reservoir, dam & bore (medical care/private) 61 Breeding 62 Not Allocated


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63 Not Allocated GENERAL TRANSPORT & STORAGE CATTLE GRAZING 96 Public Hospital 28 W'house & Bulk Stores 97 Welfare home/institutions 29 Transport terminal 64 Breeding 98 Coding not relevant

30 Service stations 65 Breeding & Fattening 99 Community Protection Ctre

31 Oil depot & refinery 66 Fattening 32 Wharves 67 Goats 33 Builders yard, contractors, sand & gravel

34 Cold Stores – ice works


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Appendix A - Policy - "Council Pension Concession"


POLICY

Council Pension Concession Policy

1. Authority Local Government (Finance, Plans and Reporting) Regulation 2009, Chapter 2, Division 3, Part 10 Concessions

2. Policy Objective To establish a policy that is transparent and equitable in regards to eligible pensioners receiving a Council rates remission.

3. Scope

This policy details the eligibility criteria which Council will consider when providing pension concession to eligible pensioners.

4. Responsibility

All Council employees must comply with this policy and are responsible for giving effect to it.

5. Definitions Pensioner Concession Card – A Queensland “Pensioner Concession Card” issued by Centrelink, on behalf of Department of Communities, of the Department of Veterans’ Affairs, or a Queensland ‘Repatriation Health Card – For all conditions’ (Gold Card) issued by the Department of Veterans’ Affairs.

6. Policy 6.1 Pensioners who are eligible must meet the following criteria:- 6.2 All applications for remission must be in writing on the prescribed form and

contain a declaration as to the accuracy of the information contained therein. 6.3 If the property is in joint names, all applicants must produce the required

information. Eligible Pensioners who are co-owners of an eligible property in conjunction with persons, who are not eligible pensioners, shall be entitled to pro-rata rata concession based on share of the property.

6.4 Proof of pension must be produced at time of application.


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6.5 The property in respect of which the rates are levied must be the principle

place of residence of the pensioner and the pensioner must actually reside on the property (i.e. a life tenant cannot reside in a nursing home and claim the subsidy, as may occur with ordinary home ownership).

6.6 The applicant/s must be the holder/s of a current Centrelink Queensland

Pensioner Concession Card or a Veterans’ Affairs Gold Card or Veterans’ Affairs Pensioner Concession Card. The cards that do not qualify for a remission are Seniors Cards, Health Care Cards, Health Benefits Cards and Repatriation Health Cards for specific conditions.

6.7 Where a pensioner, for reasons of ill health or infirmity (e.g. poor health,

feeble in body or health, physically weak, especially through age) resides some or all of the time in alternative accommodation such as a nursing home or similar type of accommodation (where personal care is available on site and provided as required) or with family or friends, the residence may be regarded as the 'principal place of residence' if it is not occupied on a paid tenancy basis during the absence of the approved pensioner owner/s'.

6.8 Life Tenant/s under a Will with responsibilities to pay all rates and charges

must produce a certified copy of the Will stating the applicant is a life tenant and responsible for paying of rates.

6.9 Once an application for remission is approved it shall remain in force from

year to year with further renewal whilst the person remains owner/occupier of the property in question.

6.10 Where an applicant’s circumstances alter it is incumbent upon the applicant to

notify the Council. Council will conduct periodic audits to verify current entitlements.

6.11 In order to receive a concession, in the first rating period commencing 1st

July in any year, Council must receive applications no later than 30th June. To receive concession in the second rating period commencing 1st January in any year Council must receive the application no later than 31st December.

6.12 Where Council receives an application after the commencement of a rating

period, no concession shall apply until commencement of the next succeeding rating period. For ratepayers who are new eligible pensioners the concession may be considered.

6.13 Where a pensioner is receiving concession in respect of a property owned by

that person and the person dies. Council concession will cease at the end of the rating period. When the property title is transferred under a will to a beneficiary who qualifies for Council concessions, that person will be granted concessions retrospectively from the end of the rating period after the date of death.


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7. Pensioners who meet the eligibility requirements of the Queensland State Government’s Pensioner Remission Policy may receive up to 50% remission off the general rates with a maximum of $300.00 per annum.

Date of adoption: 27 July 2010 Resolution Number: B0070 Policy Review: 3 years or as determined by Council


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Appendix B - Policy “Rate Based Assistance for Not for Profit Community, Recreation and Sporting Organisations”


POLICY

Rate Based Assistance for Not for Profit Community, Recreation and Sporting

Organisations Policy

Policy Number: 1. Authority

Local Government (Finance, Plans and Reporting) Regulation 2009, Chapter 2, Division 3, Part 10 Concessions

2. Policy Objective To establish a policy for the provision of rates based financial assistance to not for profit community, recreation and sporting organisations.

3. Scope

This policy details the circumstances under which Council will provide rates based assistance to eligible not for profit community, recreation and sporting organisations.

4. Responsibility


5. Definitions “Category 1 not for profit community, recreation and sporting organisation” means:

A not for profit organisation which exists primarily to undertake community service activities and relies mainly on volunteer labour; or

A not for profit organisation which has a high level of paid labour and a low level of volunteer labour however a substantial community benefit is provided; or

A not for profit organisation which undertakes sporting or recreational activities for the benefit of only Juniors and relies on player and/ or fees and community fundraising only; or

An owner of a cultural icon which is a tourist attraction and to which the public is given access for no fee or charge.

“Category 2 not for profit community organisation” means a not for profit organisation which exists primarily to undertake community service activities and receives on going Federal or State Government funding support for the organisation’s operations.


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“Category 3 not for profit recreation and sporting organisation” means a not for profit organisation which undertakes sporting or recreational activities and does not hold a liquor licence. “Category 4 not for profit recreation and sporting organisation” means a not for profit organisation which undertakes sporting or recreational activities and holds a liquor licence.

6. Policy

6.1 Criteria for rates based assistance. To be eligible for funding under this policy, the organisation must:

Operate within the boundaries of the Cassowary Coast Regional Council;

Own/ lease and occupy the land on which general rates are being levied and the rates notice issued in the organisation’s name;

Not utilise gaming machines to raise revenue; In its constitution clearly prohibit any member of the organisation

making a private profit or gain either from the ongoing operations of the organisation or as a result of the distribution of assets if the organisation is wound up (this condition does not apply to the owner of a cultural icon);

Meet the definition of a category 1, 2, 3 or 4 not for profit community, recreation and sporting organisation;

Lodge an application on the approved form as detailed in section 5.3 of this policy.

6.2 Level of assistance

(a) Council may provide: Organisations which fall within the definition of Category 1 not for

profit community, recreation and sporting organisation, a concession up to 100% of the general rate and up to 100% of separate charges where applicable.

Organisations which fall within the definition of Category 2 not for profit community organisation or Category 3 not for profit recreation and sporting organisation, a concession up to 100% of the general rate and up to 100% of separate charges where applicable, to a maximum of $2000 per annum.

Organisations which fall within the definition of Category 4 not for profit recreation and sporting organisation, a concession up to 50% of the general rate and up to 100% of separate charges where applicable, to a maximum of $1500 per annum.

(b) If in the opinion of the Council there are exceptional circumstances

which warrant it approving of an application from a not for profit community, recreational and sporting organisation for rates based assistance, notwithstanding the organisation is not eligible under the terms of this policy, Council may resolve to grant a concession it considers reasonable. The reasons for Council’s decision will form part of its resolution.

(c) Where the applications for assistance exceed the budget allocation

made by Council, concessions will reduced on a fair basis as determined by Council.


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6.3 General

(a) An approval for assistance provided under this policy will cover a two year period;

(b) An application using the approved form must be lodged by 31 May prior to the first of the two financial years for which assistance is being sought. For 2010/11 applications must be lodged by the date determined by the Chief Executive Officer.

(c) Concessions are not available for vacant land or in circumstances where an organisation does not fulfil its lease obligations.

(d) Payment of the approved assistance will be forwarded (preferably by EFT) to successful organisations in sufficient time for the rates due to be paid prior to close of discount.

Date of adoption: 27/07/2010 Resolution Number: B0070 Policy Review: 3 years or as determined by Council


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Appendix C - Remission of Rates- Water Consumption Concession


POLICY

Water Consumption Concession Policy

Policy Number: 1. Authority

Local Government (Finance, Plans and Reporting) Regulation 2009, Part 10 Rate Concessions.

2. Policy Objective To establish a policy that provides guidance in dealing with requests for a reduction in the water consumption charge; where a genuine concealed leak on a property has occurred.

3. Scope This policy applies to all ratepayers, unless otherwise specified.

4. Responsibility


5. Definitions

Water Leak – a leak that has occurred in the main water supply pipe from the meter to the customer’s property. Tap leaks, pool leaks, hot water system leaks, leaks in the showers, bathroom, toilets, any walls in the building, irrigation systems or in any area other than in the main supply pipe are not covered under this policy. Concealed Leak - a leak either underground, under or within concrete or paving or underneath a structure where the occupant could not reasonably be expected to know of its existence. Marginal Water Unit Rate – This represents the variable cost of supplying water including pumping, treatment and a proportion of recurrent operating cost as determined by Council each year.


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Average Water Consumption - Based on the average water consumption over the past two years for the current owner of the property and not including the current usage .Where two years water consumption history is not available Council will determine an average amount based upon current available data. Applicable water charges - this includes all charges approved by Council in respect of water consumption throughout the region including excess water charges we are applicable.

6. Policy 6.1 A reduction in water consumption may be permitted when all of the following

conditions have been met:- a. The property owner provides a copy of the plumber’s account and

receipt for work undertaken to repair the concealed leak; b. The owner or resident can demonstrate that all possible action was

taken as soon as a concealed leak was suspected;

c. Council is notified in writing as soon as the concealed leak is repaired to enable early confirmation.

6.2 A reduction in water charges will be granted only once per property per

owner with no further applications being considered within a five year period. The internal water reticulation infrastructure within the property boundaries is the responsibility of the landowner and should be maintained in good condition and regularly monitored for to deterioration. To ensure that any water leaks are detected early, the landowner is responsible for monitoring water consumption as recorded on the water meter.

6.3 A concession will be provided based on the ratepayer paying the marginal

cost of the additional water usage in lieu of the approved water charges. The calculation for this concession is outlined below.

1. Total water consumption during the period when the concealed leak

became evident. 2. Less average water consumption (2 years prior). 3. Equals additional water usage. 4. The marginal water unit rate is applied to the additional water usage

to calculate the marginal fees payable. 5. The difference between the approved water charges and the marginal

fees payable represents the concession.

6.4 Application of this policy This policy will take effect on and from 1 July 2010.

Date of adoption: 22 July 2010 Minute Number: 1079 Policy Review: 3 years or as determined by Council.


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Attachment C Statement of Financial Position

Estimated Actual Budget Budget BudgetYear ended 30-Jun-10 30-Jun-11 30-Jun-12 30-Jun-13

$ $ $ $

Current assets

Cash assets and cash equivalents 39,807,463 31,091,891 30,902,186 32,856,738

Inventories 1,010,401 1,010,401 1,010,401 1,010,401Receivables 7,379,380 7,297,136 7,248,787 7,735,748Tax assets 519,821 504,821 509,821 499,821Prepayments 418,655 413,655 418,655 413,655

Total current assets 49,135,720 40,317,904 40,089,850 42,516,363

Non-current assetsProperty, plant and equipment 740,376,788 810,781,812 851,500,053 885,813,168Intangible assets 57,848 53,848 49,848 45,848Capital works in progress 2,823,493 2,823,493 2,823,493 2,823,493

Total non-current assets 743,258,129 813,659,153 854,373,394 888,682,509

Total assets 792,393,849 853,977,057 894,463,244 931,198,872

Current liabilitiesTrade and other payables 3,199,173 4,225,075 3,038,268 3,151,356Borrowings 2,774,730 2,902,357 3,218,989 3,317,231Employee payables/provisions 3,791,055 3,791,055 3,828,967 3,867,257

Total current liabilities 9,764,958 10,918,487 10,086,224 10,335,844

Non-current liabilities

Borrowings 17,329,313 32,386,956 33,575,967 30,258,736

Employee payables/provisions 1,955,175 1,955,175 1,955,175 1,955,175Other provisions 728,811 728,811 728,811 728,811

Total non-current liabilities 20,013,299 35,070,942 36,259,953 32,942,722

Total liabilities 29,778,257 45,989,429 46,346,177 43,278,566

Net community assets 762,615,592 807,987,628 848,117,067 887,920,306

Community equityAsset revaluation reserve 242,096,666 244,846,666 260,346,666 291,336,666Other reserves 26,943,262 17,823,899 17,081,899 17,204,899Retained surplus (deficiency) 493,575,664 545,317,063 570,688,502 579,378,741

Total community equity 762,615,592 807,987,628 848,117,067 887,920,306


Page 29

Statement of Cash Flow


$ $ $ $

Cash flows from operating activities:Receipts from customers 64,474,827 63,497,830 63,043,756 66,740,370Payment to suppliers and employees (45,633,636) (50,817,149) (45,273,250) (45,786,047)Payments for land held as inventory - (546,000) - -Proceeds from sale of land held as inventory - 546,000 - -Interest received 1,865,086 1,860,001 1,913,633 2,102,677

Interest on loans (1,379,901) (1,275,836) (2,229,981) (2,307,071)

Finance costs (1,379,901) (1,275,836) (2,229,981) (2,307,071)

Other - 15,000 (5,000) 10,000

Net cash inflow (outflow) from operating activities 19,326,376 13,279,846 17,449,158 20,759,929

Cash flows from investing activities:Payments for property, plant and equipment (13,787,167) (85,662,447) (44,090,240) (23,954,591)Subsidies, donations and contributions for new capital expenditur 2,943,849 47,568,009 23,676,494 6,878,876Proceeds from sale of property, plant and equipment - - 354,240 564,327Other 1,810,684 913,750 915,000 925,000

Net cash inflow (outflow) from investing activities (9,032,634) (37,180,688) (19,144,506) (15,586,388)

Cash flows from financing activitiesProceeds from borrowings - 17,960,000 4,408,000 -Repayment of borrowings (365,221) (2,774,730) (2,902,357) (3,218,989)

Net cash inflow (outflow) from financing activities (365,221) 15,185,270 1,505,643 (3,218,989)

Net increase (decrease) in cash held 9,928,521 (8,715,572) (189,705) 1,954,552

Cash at beginning of reporting period 29,878,942 39,807,463 31,091,891 30,902,186

Cash at end of reporting period 39,807,463 31,091,891 30,902,186 32,856,738


Page 30

Statement of Changes in Equity

Total Retained surplusAsset revaluation

reserve Other reserves$ $ $ $

Opening Balance 01 July 2009 754,960,945 487,778,384 242,096,666 25,085,895

Net result for the period 30.06.10 Estimated 7,654,647 7,654,647Transfers to reserves - (5,720,187) 5,720,187Transfers from reserves - 3,862,820 (3,862,820)Asset revaluation adjustment - -

Estimated Actual Balance at 30 Jun 2010 762,615,592 493,575,664 242,096,666 26,943,262

Net result for the period 42,622,036 42,622,036Transfers to reserves - 695,413 (695,413)Transfers from reserves - 8,423,950 (8,423,950)Asset revaluation adjustment 2,750,000 2,750,000







Page 31

Statement of Income and Expenditure


$ $ $ $

Revenue

Recurrent revenue:General rates 30,203,583 31,976,842 34,023,360 36,200,855Separate rates 1,318,913 1,416,600 2,465,418 2,623,797Levies 651,969 699,604 734,584 771,313Water 7,744,657 8,310,928 8,842,827 9,408,768Sewerage 5,343,747 5,948,462 6,448,133 7,289,776Waste management 5,530,297 5,831,120 6,204,312 6,601,388

Total rates and utility charge revenue 50,793,166 54,183,556 58,718,634 62,895,897

less: Discounts (3,801,989) (4,107,479) (4,353,532) (4,636,830)less: Pensioner remissions (623,582) (656,400) (662,964) (669,594)

Net rates and utility charges 46,367,595 49,419,677 53,702,138 57,589,473

Fees and charges 3,927,957 2,857,500 2,991,803 3,132,417Sales - contract and recoverable works 818,411 928,500 968,147 1,009,487

Grants, subsidies, contributions and donations 12,526,741 8,848,665 3,917,658 4,023,603

Interest received 1,865,086 1,860,001 1,913,633 2,102,677Rental income 489,623 788,774 814,567 841,203

Other recurrent income - 572,470 601,094 631,148

Total recurrent revenue 65,995,413 65,275,587 64,909,040 69,330,008

Capital revenue:Grants, subsidies, contributions and donations 2,943,849 47,568,009 23,676,494 6,878,876Developer contributions 1,810,684 908,750 920,000 920,000

Total capital revenue 4,754,533 48,476,759 24,596,494 7,798,876

Capital income:Gain on sale of property, plant and equipment - - 95,175 117,616

Total capital income - - 95,175 117,616

Total capital revenue and capital income 4,754,533 48,476,759 24,691,669 7,916,492

Total income 70,749,946 113,752,346 89,600,709 77,246,500

Expenses

Recurrent expenses:

Employee benefits 20,000,000 21,000,000 21,945,000 22,932,525

Materials and services 23,187,883 30,486,593 22,038,590 22,858,125

Depreciation and amortisation 18,361,434 18,011,423 18,616,934 20,188,765

Finance costs 1,545,982 1,632,294 2,370,746 2,453,846

Total recurrent expenses 63,095,299 71,130,310 64,971,270 68,433,261

Total expenses 63,095,299 71,130,310 64,971,270 68,433,261

Result from ordinary activities 7,654,647 42,622,036 24,629,439 8,813,239

Net result attributable to Council 7,654,647 42,622,036 24,629,439 8,813,239

OPERATING RESULT

Operating revenue 65,995,413 65,275,587 64,909,040 69,330,008

Operating expense 63,095,299 71,130,310 64,971,270 68,433,261

Operating result 2,900,114 (5,854,723) (62,230) 896,747


Page 32

Program Receipts and Expenditure

2010/2011 2010/2011Budget Budget

Operating Revenue Operating Expenditure Net Operating Deficit$ $

General Management Total 16,250 2,380,500Corporate Services Total 31,462,862 2,876,228Works Total 6,256,767 22,646,510Community Services Dept Operations Tota 4,174,884 16,283,462Water Services Total 8,397,928 8,121,130Sewerage Services Total 6,221,462 6,084,659Parks & Nrm Section Total 383,000 3,500,242Environmental & Health Services Total 852,125 2,244,892Waste Management Total 6,541,974 5,114,013Planning Services Total 968,334 1,878,674

Total Revenue And Expenditure $65,275,586 $71,130,310 -$5,854,724

^ The operating deficit is mainly offset by Natural Disaster Relief Arrangement and Tully Multi Purpose Centre funds, $3,979,163 which have been received in previous years and will be transferred out of reserve to be used this yearThis leaves a remaining operating deficit of $1,875,561.


Page 33

Capital Works Program

Program Budget 10/11 LoansCapital Subsidy and

GrantsDeveloper

Contributions

Council source funding from

current year & reserves

$ $ $ $ $

Total Corporate Services 788,247 - 508,409 - 279,839Total Works 31,828,900 5,800,000 15,641,000 20,000 10,367,900Total Community Services 1,534,300 - 367,000 - 1,167,300Total Planning and Environmental Services 145,000 - - - 145,000Total Water Services 18,321,000 1,859,000 12,000,000 1,735,000 2,727,000Total Sewerage Services 33,045,000 10,301,000 19,140,800 625,000 2,978,200Total Debt Redemption 2,443,501 2,443,501

88,105,948 17,960,000 47,657,209 2,380,000 20,108,740

CASSOWARY COAST REGIONAL COUNCIL€¦ · implications of any new initiatives it wishes to undertake...

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