CONTENTS - Town of Cambridge · Town of Cambridge Budget Report Page 1.3 Supply of an additional...

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CONTENTS

Town of Cambridge Page No.

1 INTRODUCTION

Council 1.1Declaration of Rates and Charges 1.2

1. Budget Snapshot 1.42. Overview 1.53. General Funding 1.84. Operations 1.10

4.1 Operating Revenue 1.104.2 Operating Expenditure 1.12

5. Capital and Non-Capital Works 1.145.1 Capital Works 1.155.2 Building Capital Works 1.165.3 Furniture and Equipment Capital Purchases 1.165.4 Plant and Equipment Capital Purchases 1.165.5 Infrastructure Capital Works 1.165.6 Non-Capital Works 1.18

6. Loans 1.197. Reserves and Endowment Lands Account 1.198. Integrated Planning and Reporting 1.21

2 STATUTORY BUDGET AND NOTES

Statutory BudgetsOperating Budget 2.1Cash Flow 2.2Rate Setting Budget 2.3Rating Information 2.4

NotesNote 1 Significant Accounting Policies 2.5Note 2 Functions/Activities 2.12Note 3 Operating Revenue and Expenditure 2.13Note 4 Rating and Valuations - General Rates 2.14Note 5 Fees and Charges 2.17Note 6 Contributions/Grants 2.18Note 7 Disposal of Assets 2.19Note 8 Gain on Disposal of Land 2.19Note 9 Capital Works Program 2.20Note 10 Depreciation and Amortisation 2.21Note 11 Member's of Council Remuneration 2.22Note 12 Cash at Bank/Investments 2.23Note 13 Loan Facilities 2.25Note 14 Reserves 2.26Note 15 Endowment Lands Account 2.27Note 16 Determination of Opening Funds 2.28Note 17 Trading Undertaking 2.29Note 18 Major Trading Undertaking 2.29Note 19 Major Land Transaction 2.30Note 20 Monies Held in Trust 2.31

Budget Contents

_______________________________________________________________________________________

Town of Cambridge Page No.Budget Contents

3 OPERATING BUDGET

Operating Budget by Program 3.1Operating Budget by Nature and Type 3.2General Purpose Funding 3.3Governance 3.4Law, Order and Public Safety 3.5Health 3.6Education and Welfare 3.7Community Amenities 3.8Recreation and Culture 3.9Transport 3.10Economic Services 3.11Other Property and Services 3.12

General Purpose FundingRates 3.13Financial Services - Rates 3.14General Purpose Grants 3.15General Financing 3.16

GovernanceMembers Expenses 3.17Governance Management 3.18Human Resources 3.19Administration - General 3.20Administration - Customer Services 3.21Administration - Document Management 3.22Financial Services - General 3.23Financial Services - Purchasing/Accounts 3.24Financial Services - Payroll 3.25Information Technology 3.26Administration Centre 3.27

Law, Order and Public SafetyAnimal Control 3.28Ranger Services - Other 3.29Beach Inspections 3.30Compliance 3.31Surf Life Saving Clubs 3.32Community Safety 3.33

HealthHealth 3.34

Education and WelfareCambridge Senior Services - HACC 3.35Welfare Services 3.37Youth Services 3.38

Community AmenitiesWaste Management 3.39Planning 3.40Sustainability Management 3.41

Recreation & CultureWembley Community Centre 3.42Leederville Town Hall 3.44The Boulevard Centre 3.45Bold Park Aquatic Centre 3.47Ocean Beaches 3.51Clubs - Leased Premises 3.55Sports Grounds 3.57Parks 3.60Wembley Golf Complex 3.64Recreation Services 3.74Cambridge Library 3.76Quarry Amphitheatre 3.78

_______________________________________________________________________________________


3 OPERATING BUDGET continued …

TransportRoad Infrastructure 3.80Road Reserves 3.82Depot 3.83Parking Control 3.84

Economic ServicesBuilding Control 3.85Swimming Pool Inspections 3.86

Other Property and ServicesWorks and Engineering - Public Works Overheads 3.87Parks and Landscape - Public Works Overheads 3.89Works and Engineering - Plant Operation Costs 3.91Parks and Landscape - Plant Operation Costs 3.92Building Management 3.93Asset Management 3.94Other Property 3.95

4 CAPITAL BUDGET

Capital Budget Summary 4.1Land 4.2Buildings 4.2Furniture and Equipment 4.3Plant and Equipment 4.4Infrastructure - Parks and Reserves 4.5Infrastructure - Roads and Lanes 4.6Infrastructure - Drainage 4.7Infrastructure - Footpaths 4.7Infrastructure - Bus Shelters 4.8

5 RESERVE/ENDOWMENT LANDS ACCOUNT BUDGET

RESERVE BUDGET 5.1

Area ImprovementWembley/West Leederville Area 5.2Aged Care Services and Facilities 5.2

Community FacilitiesGeneral 5.3Wembley Community Centre 5.3Cambridge Senior Services 5.3Wembley Golf Complex 5.3The Boulevard Centre 5.3

Asset ManagementPlant 5.4Light Fleet 5.4Equipment 5.4

Waste Management 5.5

Clubs and Associations - Buildings 5.6Clubs and Associations - Synthetic Courts and Lighting Funds 5.6Clubs and Associations - Car Parks and Surroundings 5.6

Development ContributionsMedical Zone (SJOG) 5.7Floreat ForumDistrict Centre Zoning 5.7Southport Street Node 5.7Cambridge High Street Node 5.7Wembley Town Centre 5.7Other/Traditional Strip Commercial Centres 5.7

ENDOWMENT LANDS ACCOUNT BUDGET 5.8

Endowment Lands Account 5.9

_______________________________________________________________________________________


6 MISCELLANEOUS SCHEDULES

Budget Summary 6.1Application of General Purpose Funds 6.2Major Projects 6.3Carried Forward Items 6.6Disposal of Assets 6.9

Operating Revenue SchedulesContributions/Grants for the Development of Assets 6.10

Operating Expenditure SchedulesEmployee Expenses 6.11Information Systems 6.12Building Maintenance 6.14Works Costing Information 6.15Non-Capital Works 6.16Depreciation 6.18Activity Based Costing 6.20Clubs Lease Schedule 6.23

_______________________________________________________________________________________


7 FEES AND CHARGES 7.1

General Fees and ChargesAdministration 7.1Rates 7.1Underground Power 7.1

Community Development Fees & ChargesLibrary 7.2Youth Services 7.2Street Party Road Closure 7.2Fitting and Checking of Vehicle Child Restraints 7.2Cambridge Senior Services (HACC) 7.3

Ranger Services Fees & ChargesDog Registrations 7.4Dog Pound 7.4Cat Registration 7.4Cat Impound and Cat Management Facility Fees 7.4Cat Sterilisation Fees 7.4Trap Hire 7.4Administration Fees - Animal Local Laws 7.4Administration Fees - Parking Local Law 7.4Infringement Agency Costs 7.4Tow Away of Vehicles 7.5Bush Fires Act Charges 7.5Impounding Fees 7.5Helicopter Landing Fee 7.5Parking Fees 7.5

Halls and Community CentresThe Boulevard Centre 7.6Wembley Community Centre 7.7Leederville Town Hall 7.8

Sportsgrounds and ReservesLiquor Permits 7.9Filming Licence 7.9Wedding Licences 7.9Commercial Rates 7.9Commercial Group Fitness Licence 7.9Corporate Functions on reserves 7.9Driver Training 7.9Promotion and Public Sampling 7.9Charges for Reserves 7.10Special Events 7.10Reserve Bond 7.10Floreat Beach Volleyball Courts 7.10Cancellation Fees 7.10Storage Alderbury Reserve 7.10Holyrood Park Facility 7.10

Wembley Golf Complex 7.11

Bold Park Aquatic Centre 7.13

Quarry AmphitheatreConcessional Rate 7.14Standard Rate 7.14Staff Charges 7.14Bonds 7.15Ticketing Charges 7.15Equipment 7.15

Planning, Health and Building FeesPlanning Services 7.16Building Services 7.17Environmental Health Services 7.19

Works Fees and ChargesSecure Sums (Works Bonds) 7.20Depot 7.20Parks & Reserves Access Fees and Bonds 7.20Sanitation Charges 7.21

_______________________________________________________________________________________

Town of Cambridge Budget Report

Page 1.1

TOWN OF CAMBRIDGE

Mayor Simon Withers

COUNCILLORS

COAST WARD

WEMBLEY WARD

Cr Rod Bradley Cr Tracey King Cr Sonia Grinceri Cr Alan Langer (Deputy Mayor) Cr Pauline O'Connor Cr Corinne MacRae Cr Colin Walker Cr Louis Carr

Chief Executive Officer Jason Buckley Director Projects Brett Jackson Corporate and Strategic Director Jason Lyon Manager Finance Roy Ruitenga Manager Information Technology and Communications Steve Platts Manager Human Resources Ann Blakeney-Britter Manager Governance and Contracts Stuart Hobley Community Development Director Cam Robbins Manager Library Services Nerida Clifford Manager Community Development Carole Lambert General Manager Wembley Golf Course Matthew Day Development and Sustainability Director Ian Bignell Manager Development Stev Rodic Manager Compliance Lee Rowley Infrastructure Director Chris Colyer Manager Infrastructure (Assets and Design) Peter Maloney Manager Infrastructure Works Jonathon Bell Manager Infrastructure Parks Ross Farlekas

COUNCIL

EXECUTIVE


Page 1.2

DECLARATION OF RATES AND CHARGES

In accordance with Section 6.2(1) of the Local Government Act 1995, the Town of Cambridge proposes to adopt the Budget for the period ending 30 June 2015 by an Absolute Majority at a meeting to be held on Tuesday 22 July 2014. The following rates and charges are imposed in respect of the Budget. (i) General Rate

(a) A rate of 5.69 cents in the dollar on all rateable property within the Town of Cambridge assessed on the Gross Rental Valuation (GRV) method (ie. excluding the lands specified in the Cambridge Endowment Lands Act).

(b) A rate 0.2085 cents in the dollar on all rateable property within the Town of

Cambridge as specified in the Cambridge Endowment Lands Act assessed on the Unimproved Valuation (UV) method.

(ii) Minimum Rate

A minimum rate of $910 on all rateable property. (iii) Waste Disposal Fee and Collection Charges In accordance with Section 68 of the Waste Avoidance and Resource Recovery Act

2007 and the Town of Cambridge Health Local Law, the Town has imposed a Waste Charge levied on all rateable properties in the district that have, or are entitled to have a domestic general waste bin.

Waste Service Collection Charge:

120 lt general waste bin service (side lift or rear lift service) $100 per annum 240 lt general waste bin service (side lift or rear lift service) $500 per annum 660 lt general waste bin service (weekly collection) $900 per annum 660 lt general waste bin service (single collection) $19 per collection 240 lt recycling bin service (side lift or rear lift service) $nil per annum 360 lt recycling bin service (side lift or rear lift service) $nil per annum 660 lt recycling bin service (weekly service) $400 per annum 660 lt recycling bin service (single collection) $8 per collection

240 lt green waste bin service (with 120lt general waste) $70 per annum 240 lt green waste bin service (with 240lt general waste) $70 per annum

(iv) Waste Service Charge for Non-Rateable Properties and Ratable Properties with

Additional Services: The following charges are levied on Non-Rateable Properties that receive a rubbish service, or Rateable Properties with a service in addition to the standard entitlement. Charges are levied on a per annum or pro rata amount per service. 120 lt general waste bin service (side lift or rear lift service) $200 per annum 240 lt general waste bin service (side lift or rear lift service) $500 per annum 240 lt recycling bin service (side lift or rear lift service) $45 per annum 360 lt recycling bin service (side lift or rear lift service) $55 per annum 240 lt green waste bin service $70 per annum Supply of an additional 240 lt general waste bin $70 Supply of an additional 240 lt recycling bin in excess of policy $70


Page 1.3

Supply of an additional 360 lt recycling bin in excess of policy $110 Supply of an additional 240 lt green waste bin $70 Supply and deliver 660 lt waste bin $610 Exchange 120 lt for a 240 lt general waste bin $77 Exchange 240 lt for a 120 lt general waste bin $nil

(vi) Instalment Administration Fee and Interest

An Administration Fee of $8.00 per instalment and instalment interest of 5.5% be charged on rates and service charges for those ratepayers selecting the instalment option in accordance with Section 6.45(3) and 6.13 of the Local Government Act 1995. The administration fee or instalment interest will not apply to entitled pensioners or eligible seniors.

(vii) Late Payment Interest Late payment interest of 11% per annum, calculated on a daily basis, to be charged on rates and service charges which are outstanding from the due date (35 days after issue of the assessment notice) until the date prior to the outstanding amounts being paid, in accordance with Section 6.51(1) of the Local Government Act 1995. Late payment interest shall not apply to entitled pensioners or eligible seniors.

(viii) Fees and Charges

The fees and charges to be imposed have been adopted in accordance with the supporting schedule of fees and charges included in the Budget.

SIMON WITHERS JASON BUCKLEY MAYOR CHIEF EXECUTIVE OFFICER

22 July 2014


Page 1.4

2014/2015 - DRAFT BUDGET REPORT 1. BUDGET SNAPSHOT The following table provides a quick overview of the main features of the 2014/2015 draft budget.

Rate Revenue $22,136,000

Increase in the GRV Rate in the Dollar 3.00%

Operating Revenue (excluding Rates) $31,441,600

Operating Expenditure $41,237,100

Proceeds from sale of assets $11,987,500

Contributions and Grants for Capital Works $4,159,800

Capital Works $46,301,300

Transfers to the Endowment Lands Account $7,500,000

Transfers to Reserves $4,316,200

Loan proceeds $55,000

Transfers from Reserves $4,619,800

Transfers from the Endowment Lands Account $30,775,400


Page 1.5

2. OVERVIEW The 2014/2015 draft budget for the Town of Cambridge has been developed by applying a 3.0% increase in the rate in the dollar applied to the gross rental value (GRV) of rateable properties. This increase reflects the underlying increase in costs and allows the rate funds allocated to infrastructure renewal to be increased. Rate revenue represents 23% of the Town’s main sources of funds. Other funding sources include:

$12 million proceeds from the sale of land assets. The Endowment Lands Account, funding $30.8 million of capital works, primarily for

the Town's major projects program. Reserve funding of $4.6 million, of which $3.1 million is for capital works.

These funds are shown in the chart below:

Rate Revenue, $22,136, 23%

Cash Operating Revenues (ex. Rates),

$22,976, 24%Proceeds from the Sale of Assets, $11,988,

12%

From Reserves, $4,620, 5%

From Endowment Lands Account, $30,775, 32%

Loans, $55, 0%

From prior year, $3,494, 4%

Sources of Funds $'000


Page 1.6

Budgeted cash operating expenses total $34.5 million. In addition, an amount of $7.5 million is transferred to the Endowment Lands Account from the proceeds from land sales and interest earned and similarly, $4.3 million is transferred to Reserves with $2.6 million from land sales, (Catalina Estate, Tamala Park), plant proceeds, club contributions, interest, and rates.

Capital works total $46.3 million and features $10.3 million for the City Beach Surf Clubrooms and Commercial Development, $11.1 million for the Bold Park Aquatic Centre Upgrade, $4.7 million for City Beach Amenities infrastructure works $5 million towards construction of the Wembley Golf Course Hospitality project, $450k for the Wembley Golf Course Miniature Golf project with the balance being made up primarily of parks and roads infrastructure works. The main items in the capital works program for this year are listed on the following page.

Cash Operating Expenses, $34,539,

36.8%

Capital Expenses, $46,301, 49.4%

To Endowment Lands Account, $7,500, 8.0%

To Reserves, $4,316, 4.6%

Repayment of Debt Principal, $1,154, 1.2%

Application of Funds $'000


Page 1.7

Capital Budget Major Works $100,000 plus Budget Funding2014/2015 Amount

$

BUILDINGSMajor Project - Bold Park Aquatic Centre Upgrade 11,100,000 Endow (11,100,000)

Major Project - City Beach Surf Club 5,952,000 Grant/ELA (5,952,000)

Major Project - Wembley Golf Course Hospitality 5,050,000 Endow (5,050,000)

Major Project - City Beach Commercial Development 4,322,000 Endow (4,322,000)

Administration Bldg - Replacement HVAC System 513,000 Asset Res/CF (513,000)

Major Project - Wembley Sports Park - Pat Goodridge Pavilion Design 250,000 Area Res (250,000)

Quarry Amphitheatre - Stage & Lighting Tow ers 209,000 CF/Endow (209,000)

Building Energy Eff iciency Program 150,000 CF (105,000)

Floreat Beach Storage Shed for Coastcare and FSLSC Contribution 147,000 Cont/CF (147,000)

INFRASTRUCTURE - PARKS AND RESERVESMajor Project - City Beach Amenities 4,751,000 Endow (4,751,000)

Major Project - Wembley Sports Park - Infrastructure Works 495,000 Area Res (495,000)

Major Project - Wembley Golf Course Miniature Golf 450,000 Endow (450,000)

Major Project - Perry Lakes Reserve - Skate Park Extension 363,000 Grant (230,000)

Lake Monger Reserve – Security Light Upgrade Program (Stage 2 & 3 of 5) 349,000 CF (132,000)

Beaches & Dunes - City Beach Groyne Maintenance 240,000 Dep Trans (120,000)

Perry Lakes Reserve - Rehabilitate Lake Bed 182,000 Endow/CF (182,000)

City Beach Oval - Flood Lighting Upgrade 148,000 Grant/Club Res (99,000)

Henderson Park - Improvements (playground etc.) 110,000

Lake Monger Reserve - Rehab Lake Edge (Stage 2 & 3 of 6) 100,000

INFRASTRUCTURE - ROADS AND LANESCambridge Street - West Leederville Centre Street Enhancement 793,500 CF/Area (793,500)

Cambridge St (McCourt - Kimberley) 415,900 MRWA Rehab/CF (415,900)

Humpherys lane (Grantham/Herdsman/Holland/Pangbourne) 234,000

The Boulevard (Templetonia to WCH) 233,000 MRWA Rehab (117,000)

Eastlake Lane 211,000 CF (211,000)

Jacobson Lanew ay 210,000 Area Res (100,000)

Brookdale Street (Alderbury to Underw ood) 188,500 MRWA Rehab/City of Nedlands(157,500)

Elphin Street (The Boulevard to Oceanic) 188,000 R2R (182,500)

Empire Avenue West (Weaponess to Erskine) 184,000 MRWA Rehab/City of Stirling (154,000)

Piper lane (Grantham/Herdsman/Alexander/Simper) 147,000

Durston Road/Empire Avenue intersection 143,000

Cambridge Street - Pedestrian crossing to Oxford from PTA (estimate) 140,000

Pedestrian Crossings - 1 of 5, Grantham betw een Harborne and Jersey 140,000

Kerb replacement for road resurfacing Program 140,000

Selby Street (Hay Street to Daikin) 121,000 MRWA Rehab/City of Nedlands(101,000)

Kilpa Court (Tow n Car Park) 120,000

Low anna Way (Hesperia to WCH) 111,000

Empire Avenue (The Boulevard to Dumfries) 104,000 MRWA Rehab (70,000)

The Boulevard/Durston/Majalin - Pre-deflection to roundabout 100,000

INFRASTRUCTURE - DRAINAGERuislip St/Marlow St - additional inlets and soakw ells, raise footpath and increase pipe size112,000 CF (112,000)

Drainage Pipe and Pit Rehabilitation 100,000

INFRASTRUCTURE - FOOTPATHSKalinda Dr (Kalari to The Boulevard) - Lights 349,200 CF/Endow/Grant (349,200)

Kalinda Dr - Kalari to The Boulevard - Footpath 180,000 Endow (180,000)

Tilton Tce (Baramba - Olinda) S 133,000 Endow (133,000)

FURNITURE AND EQUIPMENTCorporate Business System Support 176,000

Corporate Business System Upgrade 108,000 CF (108,000)

Desktop Work stations (replacement approx 70) 100,000

Landl line phone replacement 120,000 CF/Asset Res (120,000)

Purchase and Supply Recycle Bins (360 Litre) 400,000 Grant (400,000)

PLANT AND EQUIPMENTWorks - Hino Ranger PRO9 Tipper Truck 174,000 PLT Res/Trade In (174,000)

FundingSource


Page 1.8

3. GENERAL FUNDING Local Government budgets typically feature a source of general funds (otherwise known as General Purpose Funds) which are discretionary funds applied to works and services. General Funding this year comprise of rates, general purpose grants, general financing and the Wembley Golf Course dividend. Out of the $26 million of general funds, $16.9 million (66%) is allocated to operations and $5.9 million (22%) is applied to capital works. This leaves the remaining funds of $3.2 million (12%) available for loan repayments and transfers to general reserves.

Sources of General Purpose Funds

Application of General Purpose Funds

85%

4%5% 6% Rates

General PurposeGrant

General Financing

Wembley GolfCourse Dividend

65%

5%

3%4%

23%

Applied toOperations

Applied toReserves

Applied to ELA

Applied toLoan Principalrepayments

Applied toCapital Works


Page 1.9

In terms of the application of these discretionary funds, the Town has increased the amount allocated to the capital and non-capital works program over a number of years, and is now in a position where it can fully fund its depreciation from rates.

Application of General Purpose Funds Budget Budget Budget Budget

2013/2014 2014/2015 % Change $ Change

$ $ +/(-) +/(-)

General Purpose Funding

Rates 20,879,900 22,136,000 6.0% 1,256,100

General Purpose Grant 934,000 954,000 2.1% 20,000

General Financing* 1,098,000 1,341,500 22.2% 243,500

Wembley Golf Course Dividend 1,580,000 1,627,000 3.0% 47,000

Total General Purpose Funds 24,491,900 26,058,500 6.4% 1,566,600


Applied to Operations 16,713,400 16,859,900 0.9% 146,500

Applied to Reserves 1,175,500 1,412,300 20.1% 236,800

Applied to ELA 390,000 720,000 84.6% 330,000

Applied to Loan Principal repayments 346,900 1,153,900 232.6% 807,000

18,625,800 20,146,100 8.2% 1,520,300

Applied to Capital Works:

Land & Buildings 593,000 209,500 (64.7%) (383,500)

Furniture and Equipment 1,268,000 632,500 (50.1%) (635,500)

Plant and Equipment 66,500 (100) (100.2%) (66,600)

Infrastructure - Parks and Reserves 578,000 1,111,000 92.2% 533,000

Infrastructure - Roads and Lanes 1,820,300 2,909,500 59.8% 1,089,200

Infrastructure - Drainage 582,000 305,000 (47.6%) (277,000)

Infrastructure - Footpaths 933,300 715,000 (23.4%) (218,300)

Infrastructure - Bus Shelters 25,000 30,000 20.0% 5,000

5,866,100 5,912,400 0.8% 46,300

Total Application of Funds 24,491,900 26,058,500 6.4% 1,566,600


Page 1.10

Of note, the Town achieved its initial target of covering depreciation with rates allocated to asset renewal in 2012/2013. The strategy is to now maintain this funding commitment. Over the next few years, the Town will be moving towards recording its entire infrastructure asset base at the current value and as a result, it will reset its asset-renewal-from-rates target. 4. OPERATIONS 4.1 Operating Revenues

$0

$5

$10

$15

$20

$25

Mil

lio

ns

Asset Funding from Rates

Total Rate Revenue Asset funding from rates Asset Depreciation

Budget Budget Budget2012/2013 2013/2014 2014/2015

Depreciation (A) $5,936,500 $5,955,500 $6,698,000

Capital Asset Works $4,905,400 $5,538,100 $5,701,400Non-Capital Asset Works $810,900 $1,015,500 $921,500Reserve Transfers: future renew al $734,000 $567,000 $766,000

Total Works & Provisions (B) $6,450,300 $7,120,600 $7,388,900

Difference (A) - (B) -$513,800 -$1,165,100 -$690,900Percentage of Rates 33.4% 34.8% 34.9%

Budget BudgetBudget Budget $ Change % Change

2013/2014 2014/2015 +/(-) +/(-)$20,879,900 $22,136,000 $1,256,100 6.02%$2,315,100 $2,269,000 ($46,100) (1.99%)$4,268,500 $4,159,800 ($108,700) (2.55%)

$24,537,200 $8,553,500 ($15,983,700) (65.14%)$14,611,300 $14,439,300 ($172,000) (1.18%)$1,259,000 $1,509,000 $250,000 19.86%

$345,500 $511,000 $165,500 47.90%68,216,500 53,577,600 ($14,638,900) (21.46%)

OPERATING REVENUE

Operating Grants,Subsidies and ContributionsNon Operating Grants,Subsidies and ContributionsProfit on asset disposals

Rates

Interest earningsOther revenue/income

Fees and charges


Page 1.11

Rates The proposed increase in the Gross Rental Value (GRV) rate-in-the-dollar increase of 3.0% has been based on an estimate of the underlying increase cost of local government services. The rate increases for the Town since its establishment is detailed below:-

Fees and Charges Overall fees and charges have decreased by 1.18% or $172k. The closure of the Bold Park Aquatic Centre from early September 2014 to upgrade the facility results in a decline in fee revenue of $773k. This is offset to some extent by an increase in parking ticket revenue of 14% or $145k. Planning fees and building fees only increase marginally by $20k and $50k respectively. Profit on Asset Disposals This year’s budget provides for a gain on disposal of assets of $8.5 million, predominantly related to land sales with the sale of Keaney Place and Dampier Avenue lots ($3.3 million); the remaining Ocean Mia multi residential lot ($2.6 million); and $2.6 million generated from Catalina Estate (Tamala Park) land sales. Interest Earned The budget for interest earnings increases from $1.25 million to $1.5 million, predominantly due to additional interest earnings expected from Endowment Lands Account An amount of $27 million is available for investment at the commencement of the financial year, boosted by a further inflow of $11.6 million of proceeds from land sales before gradually diminishing with the funding of the major projects. Grants & Contributions Non-operating grants and contributions for this year are $4.2 million, which include $1.9 million for the City Beach Clubrooms and Commercial development, a Waste Authority grant of $400k funding the 360-litre recycling bin purchases, and a $230k grant for the extension of the Perry Lakes Skate Park.

5.0%

6.6%

4.3%

10.0%

4.6%5.0%

9.9%

5.8%

5.0%

3.6%3.95%

4.7%

5.9%

7.0%

5.5%

6.4%5.9%

5.5%5.7%

3.0%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

7.0%

8.0%

9.0%

10.0%

11.0%


Page 1.12

4.2 Operating Expenditures

Employee Costs An increase of 4% in employee costs has been provisioned. A saving in casual staff costs, utilisation of outstanding annual leave and redeployment of permanent staff with the closure of the Bold Park Aquatic Centre offsets some of this wage increase. The chart below shows employee expenses which enable the Town to deliver its services and capital works, and includes all costs for salaries, long service leave, superannuation, workers compensation, training, fringe benefits tax, uniform/clothing and car allowance.

Employee Establishment Numbers The Town's operations are divided into a number of service areas. A summary of the established employee numbers divided into each of these areas is provided below. The FTE Column represents Full Time Equivalent staff numbers as the Town employs part time staff in various areas. The No. column represents actual numbers of employees.

Budget Budget Budget Budget2013/2014 2014/2015 $ Change % Change

$ $ +/(-) +/(-)$16,680,100 $16,799,700 $119,600 0.72%$12,286,200 $13,614,400 $1,328,200 10.81%$2,613,100 $2,385,600 ($227,500) (8.71%)$5,955,500 $6,698,000 $742,500 12.47%

$758,200 $469,800 ($288,400) (38.04%)$404,400 $380,600 ($23,800) (5.89%)$857,200 $811,000 ($46,200) (5.39%)151,500 88,000 ($63,500) (41.91%)

$39,706,200 $41,237,100 $1,530,900 3.86%

Employee costs

OPERATING EXPENDITURE

Materials and contractsUtilities (gas, electricity, w ater etc.)Depreciation on non-current assets

Loss on disposal of assets

Interest expensesInsurance expensesOther Expenditure

8090100110120130140150160170180190200210220230

6

7

8

9

10

11

12

13

14

15

16

17

18

Full

Tim

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uiv

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aff

Emp

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Mill

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10 Year Employee History

Total Employee Costs FTE


Page 1.13

Notes: 1. Management and staffing of the Wembley Golf Course Tavern is outsourced under a

management contract. 2. Waste Disposal Services and Beach Inspections are under contract.

FTE No. FTE No.

Governance- Chief Executive 3.0 3.0 3.0 3.0

3.0 3.0 3.0 3.0Corporate and Strategic- Director 1.0 1.0 1.0 1.0- Finance, Property & Other Services 11.5 12.0 11.8 13.0- Information Systems 4.8 5.0 5.0 5.0- Records 2.6 3.0 2.6 3.0- Customer Services 4.2 5.0 4.2 5.0- Human Resources 2.8 4.0 2.8 4.0- Governance 4.6 5.0 4.6 5.0

31.5 35.0 32.0 36.0Community Development- Director 1.0 1.0 1.0 1.0 - Community Development 4.6 7.0 4.9 7.0- Bold Park Aquatic Centre 9.4 12.0 8.0 10.0- Community Facilities 4.7 5.0 5.2 6.0- Senior Services 12.2 16.0 12.2 16.0- Youth Services 1.9 3.0 1.9 3.0- Cambridge Library 13.5 21.0 13.5 21.0- Wembley Golf Course 30.7 32.0 29.9 31.0

78.0 97.0 76.6 95.0Development and Sustainability- Director 4.0 4.0 4.0 4.0- Planning 6.5 8.0 6.3 9.0- Building 2.8 4.0 2.8 4.0- Health 2.0 2.0 2.0 2.0- Compliance 3.0 3.0 3.0 3.0- Rangers 8.0 9.0 8.4 9.0- Sustainability & Travel Smart 1.5 2.0 1.4 3.0

27.8 32.0 27.9 34.0Infrastructure- Director 2.0 2.0 2.0 2.0- Works and Engineering (Admin) 7.0 7.0 7.0 7.0- Works and Engineering (External) 9.0 9.0 9.0 9.0- Parks and Landscape (Admin) 4.0 4.0 4.0 4.0- Parks and Landscape (External) 19.7 20.0 19.8 20.0- Administration 3.0 3.0 4.0 4.0- Building Management 3.0 3.0 3.0 3.0- Asset Management 2.2 3.0 2.2 3.0

49.9 51.0 51.0 52.0

Total 190.2 218.0 190.5 220.0

Budget2013/2014

Budget2014/2015


Page 1.14

Materials and Contracts Materials and contracts costs have increased by 10.8% compared to last year's budget. After allowing for carried forward programs and non-capital works of $1.2 million, the increase attributable to this year is less than one percent. This compares favourably with an overall expected CPI increase of two to three percent and any supplier contract price increases allowed for, which have been partially offset by a reduction in non-capital works and operational costs associated with temporary closures of facilities affected by major capital works such as the Bold Park Aquatic Centre, Wembley Golf Course hospitality project and City Beach Surf Club. Interest Expenses Interest expense has decreased by 38% compared to last year's budget with the $10.8 million loan for the Wembley Golf Course driving range and pro shop development fixed with W.A. Treasury Corporation for a two year period at an interest rate of around 3%. 5. CAPITAL AND NON CAPITAL WORKS Expenditure over $5k on asset creation, replacement or renewal is classified as Capital Works. Non-Capital Works are identified as separate items in the operating expenses, as they represent works relating to asset maintenance and upgrades that are not undertaken every year, and are below the capital threshold. Details are on pages 6.16 and 6.17. The following summarises the allocation of funds towards the renewal, upgrade and development of assets for both capital and non-capital works.

Budget Budget2013/2014 2014/2015

Source of FundsRates 6,881,600 6,622,600Endowment Lands Account 29,858,600 30,736,900Reserves 3,099,800 3,446,000Grants/Contributions 4,604,500 4,780,400Sale of Plant 301,900 321,100Carried Forward Funds 5,966,300 2,696,900Loans 300,000 0Total 51,012,700 48,603,900

Application of Funds

Capital Works 48,767,900 46,301,300Non Capital Works 2,244,800 2,302,600Total 51,012,700 48,603,900


Page 1.15

This year, the increase in rate funding allocated to the capital and non-capital programs has primarily been allocated to ongoing development of the Town's parks, roads and laneways improvements and replacing footpaths.

5.1 Capital Works The capital works sources and application of funds are shown below:

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

Rates allocated to Infrastructure Assets (incl. Reserve Provisions)

Furniture and Equipment

Plant and Equipment

Infrastructure - Drainage

Infrastructure - Footpaths

Buildings

Infrastructure - Parks & Reserves

Infrastructure - Roads & Lanes

Budget Budget2013/2014 2014/2015

5,866,100 5,701,40029,868,200 30,696,900

2,731,700 3,147,0004,248,500 4,079,800

301,900 321,1005,451,500 2,355,100

300,000 0

48,767,900 46,301,300

Land nil nilBuildings 34,507,700 28,036,500

1,590,000 1,489,500

970,600 937,000

3,078,500 7,621,000

5,345,000 5,385,900

1,199,400 1,160,100

2,025,800 1,613,600

50,900 57,70048,767,900 46,301,300

Application of Funds

Total

Source of Funds

Drainage

Furniture and Equipment

Roads and LanesParks and ReservesPlant and Equipment

TotalBus SheltersFootpaths

Loans

Grants/ContributionsSale of plantCarried Forward

RatesEndowment Lands AccountReserves


Page 1.16

5.2 Building Capital Works City Beach Surf Clubrooms & Commercial Development A total project budget of $10.3M is provided for the construction of the City Beach Surf Clubrooms and three separate restaurant/café/kiosk premises with $1.9 million grant funding and the remainder funded from the Endowment Lands Account. The project is scheduled for to commence in June 2014 with completion by the middle of next year. Wembley Golf Course Hospitality Project The construction of new hospitality premises at the Wembley Golf Course commences in the first half of the 2015 calendar year with funds allocated of $5 million in the 2014/2015 budget. The total project is estimated to cost $9.5 million. The current concept consists of a modern restaurant and bar, function centre, kiosk and revitalized golfer change rooms. Bold Park Aquatic Centre Upgrade The budget provides $11.1 million for the upgrade of the Bold Park Aquatic Centre, with construction works scheduled for September 2014. The upgrade includes the refurbishment/expansion of the buildings, and upgrade of the car park, children's pool, pool shell, surrounds, heating and filtration system remediation works. Works are expected to be completed in the first half of the 2015/2016 financial year with the total project costing $12.5 million; 5.3 Furniture and Equipment Capital Purchases The main budget items are:

Ongoing development of the Town's Corporate Business Systems including upgrading the document management system, and replacing hardware at a total cost of $881k, with $390k of carry forward funds from 2013/2014.

The purchase of 360 litre recycling bins at a cost of $400k, funded by a State

Government grant. 5.4 Plant and Equipment Capital Purchases An amount of $937k has been budgeted for plant and equipment acquisitions for the 2014/2015 financial year with $321k being received from the trade-in of vehicles and plant. 5.5 Infrastructure Capital Works Parks and Reserves Proposed works amount to $7.6 million. The significant projects included are: Lake Monger Reserve – An amount of $530k is set aside in the budget, including $132k of

carried forward funds, for the following projects: rehabilitation of the lake's edge, upgrading of security lights and installation of barbeques.

Perry Lakes Reserve - Skate Park Extension. An amount of $363k has been set aside for

the extension of the skate park, which will incorporate a street skating course, with $230k funded by a grant from the Lotteries Commission.

City Beach Amenities - An amount of $4.75 million funded from the Endowment Lands Account, has been set aside for the development of infrastructure works associated with the new City Beach surf club building and restaurant precinct at City Beach, including landscaping, road works and footpaths.


Page 1.17

Wembley Golf Course Miniature Golf Project - A provision of $450k has been allocated for

the design and establishment of a landscaped miniature golf course, which will provide an opportunity to open up the course to more of the community and promote the game of golf to the next generation of potential golfers. The total cost of the project has been budgeted at $1.5 million with $1 million to be allocated to the 2015/2016 financial years for completion of the project.

Wembley Sports Park - An amount of $495k has been set aside for the completion of infrastructure works associated with the Wembley Sports Park development with the Matthews Netball Centre having been completed during the 2013/2014 financial year.

Roads and Lanes The total roads and lanes spend is $5.4 million for the budget year, of which $1 million is funded by government grants and contributions with $676,000 of funding carried forward from the 2013/2014 financial year. Major new road works projects include pedestrian crossings associated with the Cambridge Street Enhancement project as follows:

Cambridge Street - Pedestrian crossing to Oxford from PTA totaling $140,000.

Pedestrian Crossing, Grantham between Harborne and Jersey totaling $140,000.

The road surfacing budget totals $2.7 million enabling roads to be resurfaced in accordance with the Town's road resurfacing program. The major resealing works occur at The Boulevard (Templetonia to WCH), Brookdale Street (Alderbury to Underwood), Empire Avenue (Weaponess to Erskine) and roads to recovery project Elphin Street (The Boulevard to Oceanic). The budget also provides for the upgrade of several laneways including Humpherys Lane at a cost of $234,000, Piper Lane at a cost of $147,000, Jacobson Laneway at a cost of $210,000 and Eastlake Lane at a cost of $211,000. Drainage The 2014/2015 budget sees the Town into its last year of its three year program to upgrade the drainage network which was adopted in February 2012. An amount of $1.2 million including carry forward funds of $810,000 has been set aside for drainage projects, in accordance with the program. Footpaths An amount of $1.6 million has been budgeted for with respect to the Town’s footpath infrastructure. Replacement of slab paths with insitu concrete costs $832,000 and a further $781,000 is set aside for new paths with $34,000. Works are funded by $34,000 from reserves, $366,000 from the Endowment Lands Account, a $174,600 government grant and $190,000 carry forward funds from 2013/2014.


Page 1.18

5.6 Non-Capital Works The non-capital works sources and application of funds are shown below:

Budget Budget2013/2014 2014/2015

Source of FundsRates 1,015,500 921,200Endowment Lands Account 0 40,000Reserves 358,500 299,000Grants/Contributions 356,000 700,600Carried Forward 514,800 341,800Total 2,244,800 2,302,600

Application of FundsParks & Reserves

Ocean Beaches 40,000 10,000Sports Grounds 35,000 43,000Parks 406,300 503,000

481,300 556,000Roads & Road Reserves

Road Infrastructure 749,700 982,100Road Reserves 332,700 246,000

1,082,400 1,228,100Wembley Golf Complex 125,500 53,000Bold Park Aquatic Centre 26,000 0Buildings 529,600 465,500Total 2,244,800 2,302,600


Page 1.19

The most significant non capital works, those $40,000 and above, included in the budget are:

6. LOANS & CAPITAL FINANCING The 2014/15 budget incorporates loan funding for the following projects:

West Leederville Property acquisitions - interest of $38k capitalised on the loan raised to purchase 39 Southport Street

Wembley Sport Park Project - interest of $17k capitalized on the loan raised to fund infrastructure works.

7. RESERVES AND THE ENDOWMENT LANDS ACCOUNT Reserves The table below lists the funds transferred to the Towns seven main Reserve funds, in addition to interest earnings of $43,500.

Significantly, the Area Improvement Reserve receives $2.6 million resulting from the sale of land at the Catalina Estate (Tamala Park) in Wanneroo, for which the Town has a one twelfth share. It is expected this amount will increase and continue over the next 10 to 15 years as the land subdivision is completed and lots sold. The Asset Management Reserve receives $689,100 of funding with $312,600 from trade in proceeds and a further transfer of $360,000 to cover change-over prices for plant and vehicles. The Waste Management Reserve receives an amount of $312,000 with $220,000 deposited for the amortisation of waste bins, which are charged through the waste fee and a further transfer of $92,000 from waste operations. The Clubs and Associations - Buildings Reserve receives $359,700 of funding attributable to contributions from the Town and Community Associations under the community leasing policy.

Budget Res/ELA Funding2014/2015 2014/2015 Amt

$ $Treescape Plan – Priority and Precinct Streets Planting Programs 138,000 CF (28,300)

Treescape Plan - Pine/Ficus/Palm Trees Management 70,000External Lighting Maintenance and Repairs Stage 1 and 2 50,000External Lighting Testing and Inspection Stage 2 50,000

Templetonia Park - Remove Wattle Trees 50,000

BJ Giles Hall - Demolish 40,000 Area Res (40,000)

City Beach Infant Health Centre - Demolish 40,000 ELA (40,000)

Budget2014/2015

$

Transfers to ReservesArea Improvement 2,583,000Community Facilities 22,500Asset Management 689,100Waste Management 312,000Clubs and Associations 585,900Development Contributions 80,000

4,272,500


Page 1.20

The Clubs and Associations - Synthetic Court and Lightings Reserve receives $181,800 of funding attributable to contributions from the Town and Community Associations under the community leasing policy. The Clubs and Associations - Car Parks and Surroundings Reserve receives $44,400 of funding attributable to contributions from the Town and Community Associations under the community leasing policy. Below, transfers from reserves for works and services are summarised.

Drawing on the Area Improvement Reserve are the following items:

Wembley Sports Park - Repayment of Loan $617,000 Wembley Sports Park Infrastructure Works $495,000 Wembley Sports Park -Pat Goodridge Pavillion Design Works $250,000 Leederville Link Project $100,000 Jacobson Laneway $100,000 BJ Giles Hall - Demolition $40,000 Kavanagh Street - Shared Path Link $34,000

Drawing on the Asset Management Reserve is $289,000 for the replacement of works and parks plant, $521,000 for the replacement of light fleet and a further $45,000 for the replacement of the youth services bus. Likewise, drawing on the Community Facilities Reserve are the following items:

The Boulevard Centre $57,300 Wembley Community Centre $19,000 Jersey Street Childcare Centre $46,000

The Waste Management Reserve features transfers for the purchase of new bins of $20k and a repayment of an advance payment given during 2012/2013 financial year for purchase of waste bins. The Clubs and Associations - Reserve provides a transfer of $511,000 for maintenance of sports clubs leased buildings, including non capital works. Major spend items include $80,000 for steel and roof repairs and window replacement at the Floreat Surf Life Saving Club. A further $50,000 is spent on upgrading flood lighting at City Beach Oval. Details can be found in the miscellaneous budget schedules.

Budget2014/2015

$

Transfers from ReservesArea Improvement 2,491,500Community Facilities 122,300Asset Management 1,475,000Waste Management 20,000Clubs and Associations 511,000Development Contributions 0

4,619,800


Page 1.21

The Endowment Lands Account A total of $6.78 million is transferred to the Endowment Lands Account, from the net proceeds of the remaining Ocean Mia multi residential lot for $3.53 million and $3.25 million from the sale of land lots in Dampier Avenue and Keaney Place, City Beach. Applications of the ELA funds total $30.8 million and includes:

the City Beach SLSC Buildings and Commercial Facilities Development of $8.4 million; the City Beach Amenities infrastructure works of $4.75 million; the Wembley Golf Course Hospitality Project $5 million; Bold Park Aquatic Centre Renewal - funding of $11.1 million; The Wembley Golf Course Miniature Golf Project $450k; New foothpath at Kalinda Drive - Kalari to The Boulevard - funding of $355k ; Quarry Amphitheatre - Stage & Lighting Towers - funding of $209k;

In addition, an existing ‘internal loan’ to the Wembley Golf Course for the driving range project sees interest paid to the ELA of $66,700. 8. INTEGRATED PLANNING AND REPORTING This budget has been prepared as an integrated component of the Town’s Strategic Community Plan which was adopted by Council in May 2013. The Plan, which was developed over a nine month period was adopted by Council in May 2013. It responds to the priorities of the Community revolving around Community Life, Neighbourhood Planning, the Natural Environment and Council Governance. Specific projects and actions are included in the Town’s Corporate Business Plan, which was informed by the Financial, Workforce and Strategic Asset Plans, and by the draft Land Use Planning Strategy. Some of the major projects and actions include: Our Community Life

City Beach Surf Club & Commercial Precinct development Improved paths and lighting at Lake Monger Advancing the next stage of the Wembley Sports Park masterplan Redevelopment of the Bold Park Aquatic Centre

Our Planned Neighbourhoods Provision to and commence the commercial centres strategy A specific budget for the Leederville Link project Implementation of the West Leederville Centre (Cambridge High Street) project

Our Natural Environment Implementation of the Biodiversity Plan Implementation of initiatives to improve energy efficiency including PV Panels Further reductions in the household waste sent to Landfill

Our Council

Improved website and communications; Improved asset management systems, planning and asset renewal Design and construction of the Wembley Golf Course Hospitality.


Page 1.22

The Financial Plan was updated throughout 2013/2014 and endorsed by Council in June 2014. It provided the basis for the development of this year's budget, and is available on the Town's website.

JASON LYON JASON BUCKLEY DIRECTOR CORPORATE & STRATEGIC CHIEF EXECUTIVE OFFICER 22 July 2014

STATUTORY BUDGET

AND NOTES

Town of CambridgeOperating BudgetFor the Year Ending 30 June 2015

Actual Budget Est. Actual Budget2012/2013 2013/2014 30 June 2014 2014/2015

$ $ $ $

REVENUEGeneral Purpose Funding (21,379,828) (23,175,900) (22,936,202) (24,695,500)Governance (100,231) (54,000) (199,166) (69,000)Law, Order and Public Safety (57,530) (73,800) (210,027) (102,800)Health (57,755) (51,000) (62,657) (67,000)Education and Welfare (1,006,651) (1,076,100) (1,075,940) (1,116,500)Community Amenities (2,109,852) (2,560,000) (2,721,412) (2,697,000)Recreation and Culture (8,514,467) (9,548,500) (9,726,927) (9,187,100)Transport (1,853,830) (2,364,000) (2,146,819) (2,287,000)Economic Services (690,603) (465,000) (587,962) (516,000)Other Property and Services (189,822) (62,500) (20,499) (126,400)

(35,960,569) (39,430,800) (39,687,610) (40,864,300)

EXPENDITUREGeneral Purpose Funding 613,004 594,400 606,773 583,000Governance 1,415,853 1,730,000 1,767,495 1,723,700Law, Order and Public Safety 1,003,991 1,480,400 1,411,533 1,480,300Health 438,678 501,000 458,271 521,000Education and Welfare 1,425,496 1,704,500 1,668,063 1,741,600Community Amenities 5,405,331 5,886,600 5,643,737 5,907,800Recreation and Culture 15,778,147 17,285,000 17,446,370 17,829,700Transport 6,750,877 7,748,900 7,127,418 8,172,500Economic Services 629,915 600,500 596,082 646,700Other Property and Services 1,930,648 2,023,400 2,250,050 2,542,800

35,391,940 39,554,700 38,975,793 41,149,100

Net (Increase)/Decrease (568,629) 123,900 (711,818) 284,800

CONTRIBUTIONS/GRANTS FOR THEDEVELOPMENT OF ASSETSLaw, Order and Public Safety (2,060,000) (290,000) (1,910,000)Education and Welfare (26,500) (4,032) (14,500)Community Amenities (162,500) (152,314) (480,000)Recreation and Culture (1,339,502) (1,015,000) (1,091,927) (549,500)Transport (683,116) (1,147,000) (798,531) (1,205,800)Other Property and Services (4,765,053)Net contributions/grants (6,950,171) (4,248,500) (2,336,804) (4,159,800)

DISPOSAL OF ASSETS

Governance 26,166 34,300 13,456 11,500Law, Order and Public Safety 12,757 13,400 29,094 6,500Health 6,500 (5,543) 2,500Education and Welfare 12,505 8,650Community Amenities 4,149 19,500 19,572 20,000Recreation and Culture (10,542) 3,400 24,900 (8,000)Transport 470,530Economic Services 11,208 7,500Other Property and Services (1,711,996) (24,462,800) (17,347,521) (8,505,500)(Gain)/Loss on Disposal (1,185,223) (24,385,700) (17,257,393) (8,465,500)

Change in net assets resulting from operations

(Gain)/Reduction (8,704,023) (28,510,300) (20,306,014) (12,340,500)

________________________________________________________________________________________Page 2.1

Town of CambridgeCash Flow BudgetFor the Year Ending 30 June 2015


Notes $ $ $ $

Cash flows from operating activities

PaymentsEmployee costs (14,508,264) (16,775,300) (16,285,017) (16,799,700)Materials and contracts (14,340,483) (12,139,300) (12,662,428) (13,604,400)Utilities (gas, electricity, water, etc.) (1,580,099) (2,665,000) (2,138,398) (2,385,600)Insurance expenses 24 (330,865) (404,400) (404,474) (380,600)Interest Payments 13 (653,835) (720,100) (541,296) (469,800)Other expenditure (596,557) (857,100) (847,028) (811,000)

(32,010,103) (33,561,200) (32,878,642) (34,451,100)

ReceiptsRates 4 18,148,317 20,879,900 20,922,532 22,136,000Grants and subsidies (operating) 2,783,989 2,289,100 1,977,666 2,213,000Contributions, reimbursements and donations 63,343 247,900 39,900 301,000Service charges 4 2,532 3,200 0 3,400Fees and charges 5 14,067,707 14,611,300 14,864,208 14,439,300Interest earnings 12(c) 1,553,024 1,259,000 1,477,997 1,509,000Other revenue/income 436,641 345,500 367,532 521,000Goods and Services Tax Refund 650,096 750,000 697,661 750,000

37,705,649 40,385,900 40,347,496 41,872,700

Net cash from operating activities 12(d) 5,695,546 6,824,700 7,468,854 7,421,600

Cash flows from investing activities

PaymentsPurchase of land (998,591) 0 0 0Purchase of infrastructure (5,246,159) (11,699,600) (9,024,670) (15,838,300)Purchase of buildings (486,169) (34,507,700) (3,707,298) (28,036,500)Purchase of office furniture and equipment (447,101) (1,590,000) (1,141,402) (1,489,500)Purchase of external plant and equipment (1,780,880) (970,600) (881,926) (937,000)Purchase of Investment 833,332 0Purchase of land held for resale (135,022)Work in progress (1,623,623) (700,000) (700,000)

10 (10,717,545) (49,467,900) (13,921,964) (47,001,300)

ReceiptsGrants/contributions for development of Assets 2,062,462 4,268,500 2,211,877 4,159,800Disposal of land 2,244,820 27,350,000 21,471,592 11,646,000Disposal of external plant and equipment 507,757 80,800 360,863 133,500Proceeds from investments matured 519,735

7 5,334,774 31,699,300 24,044,332 15,939,300

Net cash from investing activities (5,382,771) (17,768,600) 10,122,368 (31,062,000)

Cash flows from financing activities

Increase/(Decrease) in deposits and bonds (971,093) (100,000) (16,741) (100,000)Proceeds from borrowing 13 1,019,061 338,100 639,105 55,000Repayments of borrowing 13 (113,391) (346,900) (382,304) (1,154,100)

(65,423) (108,800) 240,060 (1,199,100)

Net increase/(decrease) in cash held 247,352 (11,052,700) 17,831,282 (24,839,500)

Cash at 1 July 18,954,322 22,267,100 19,201,674 37,033,000

Cash at 30 June 12(a)(b) 19,201,674 11,214,400 37,032,956 12,193,500

________________________________________________________________________________________Page 2.2

Town of CambridgeRate Setting BudgetFor the Year Ending 30 June 2015


$ $ $ $

REVENUEGeneral Purpose Funding (Excluding Rates) (3,130,930) (2,296,000) (2,013,669) (2,559,500)Governance (100,231) (54,000) (199,166) (69,000)Law, Order and Public Safety (57,530) (73,800) (210,027) (102,800)Health (57,755) (51,000) (62,657) (67,000)Education and Welfare (1,006,651) (1,076,100) (1,075,940) (1,116,500)Community Amenities (2,109,852) (2,560,000) (2,721,412) (2,697,000)Recreation and Culture (8,514,467) (9,548,500) (9,726,927) (9,187,100)Transport (1,853,830) (2,364,000) (2,146,819) (2,287,000)Economic Services (690,603) (465,000) (587,962) (516,000)Other Property and Services (189,822) (62,500) (20,499) (126,400)

(17,711,671) (18,550,900) (18,765,078) (18,728,300)LESS: EXPENDITUREGeneral Purpose Funding 613,004 594,400 606,773 583,000Governance 1,415,853 1,730,000 1,767,495 1,723,700Law, Order and Public Safety 1,003,991 1,480,400 1,411,533 1,480,300Health 438,678 501,000 458,271 521,000Education and Welfare 1,425,496 1,704,500 1,668,063 1,741,600Community Amenities 5,405,331 5,886,600 5,643,737 5,907,800Recreation and Culture 15,778,146 17,285,000 17,446,370 17,829,700Transport 6,750,877 7,748,900 7,127,418 8,172,500Economic Services 629,915 600,500 596,082 646,700Other Property and Services 1,930,651 2,023,400 2,250,050 2,542,800

35,391,942 39,554,700 38,975,793 41,149,100

(Increase)/Decrease 17,680,271 21,003,800 20,210,715 22,420,800

ADD:Contributions for the development of assets 6,950,171 4,248,500 2,336,804 4,159,800Proceeds from sale of assets 2,752,577 27,651,900 21,777,992 11,987,500Depreciation written back 5,800,516 5,955,500 5,934,449 6,698,000Investments in Mindarie and Tamala Park 166,521Interest Capitalised - Southport Street 4,714Deferred Rates (Non Current) (396,276)Provision for Employee Long Service Leave (309,386)

14,968,837 37,855,900 30,049,245 22,845,300

(Increase)/Decrease 2,711,434 (16,852,100) (9,838,530) (424,500)

LESS: CAPITAL PROGRAMLand 998,591Buildings 486,169 34,507,700 3,707,298 28,036,500Furniture and equipment 447,101 1,590,000 1,141,402 1,489,500Plant and equipment 1,780,880 970,600 881,926 937,000Infrastructure : - parks and reserves 4,125,829 3,078,500 4,302,127 7,621,000 - roads and lanes 3,897,218 5,345,000 3,641,821 5,385,900 - drainage 952,356 1,199,400 327,005 1,160,100 - footpaths 1,010,812 2,025,800 730,537 1,613,600 - bus shelters 24,997 50,900 23,180 57,700 - work in progress 1,623,619Ocean Mia Development Costs capitalised 40,078Repayment of Debt Principal 89,044 346,900 382,304 1,154,100Investment in/(Redemption of) Tamala Park Investment (833,332) 2,233,000Transfers to Reserves 3,253,161 1,825,500 2,821,995 4,316,000Transfers to Endowment Lands Account 1,381,469 27,090,000 22,091,228 7,500,000

20,111,324 78,030,300 39,217,491 61,504,400PLUS: FUNDING SOURCESReserves Utilised 3,047,531 3,402,500 4,656,167 4,619,800Endowment Lands Account Utilised 1,125,438 29,958,600 2,386,344 30,775,400Loans 990,000 338,100 639,105 55,000Opening Funds 3,475,923 6,190,100 4,274,051 3,493,700Less: Closing Funds (4,065,032) (3,493,700)

4,573,860 39,889,300 8,461,966 38,943,900

TO BE MADE UP FROM RATES (18,248,898) (21,288,900) (20,916,995) (22,136,000)

RATES RAISED (18,248,898) (20,879,900) (20,922,532) (22,136,000)

DIFFERENCE 0 (409,000) 5,537 0

_________________________________________________________________________________________________________Page 2.3

Town of CambridgeRating InformationFor the Year Ending 30 June 2015

No. Rateable Rate in $ Yield No. Rateable Min Rate Yield No. Rateable YieldValue $ $0.00 $ Value $ $ $ Value $ $

2014/2015 Budget

General Rate - Gross Rental ValueResidential 5.6900 cents in the dollar 5,082 140,295,873 5.69000 7,983,100 951 12,136,349 910 865,400 6,033 152,432,222 8,848,500Commercial 5.6900 cents in the dollar 490 46,096,924 5.69000 2,622,900 16 199,440 910 14,600 506 46,296,364 2,637,500Interim Rates 300,000Written Off

5,572 186,392,797 10,606,000 967 12,335,789 880,000 6,539 198,728,586 11,786,000General Rate - Unimproved ValueResidential 0.20849 cents in the dollar 4,434 4,867,380,000 0.20849 10,148,000 110 21,520,000 910 100,100 4,544 4,888,900,000 10,248,100Commercial 0.20849 cents in the dollar 10 36,560,000 0.20849 76,000 1 395,000 910 900 11 36,955,000 76,900Interim Rates 25,000Written Off

4,444 4,903,940,000 10,224,000 111 21,915,000 101,000 4,555 4,925,855,000 10,350,000

Total Rates Levied 10,016 20,830,000 1078 981,000 11,094 22,136,000

2013/2014 Budget

General Rate - Gross Rental ValueResidential 7.1984 cents in the dollar 5,027 106,067,500 7.19846 7,635,200 962 9,349,500 883 849,400 5,989 115,417,000 8,484,600Commercial 7.1984 cents in the dollar 425 30,117,100 7.19846 2,168,000 13 114,000 883 11,500 438 30,231,100 2,179,500Interim Rates 183,100Written Off

5,452 136,184,600 9,803,200 975 9,463,500 860,900 6,427 145,648,100 10,847,200General Rate - Unimproved ValueResidential 0.2160 cents in the dollar 4,410 4,557,720,000 0.21601 9,845,200 103 17,850,000 883 90,900 4,513 4,575,570,000 9,936,100Commercial 0.2160 cents in the dollar 10 36,100,000 0.21601 78,000 2 528,000 883 1,800 12 36,628,000 79,800Interim Rates 16,800Written Off

4,420 4,593,820,000 9,923,200 105 18,378,000 92,700 4,525 4,612,198,000 10,032,700

Total Rates Levied 9,872 19,726,400 1080 953,600 10,952 20,879,900Note: Independent Retirement Living Accomodation are now shown as sepearate properties and account (in part) for the increase in th enumber of properties.

General Rates Minimum Rates Total Rates

_________________________________________________________________________________________________________________________________________________Page 2.4

Town of Cambridge Budget Notes 1. SIGNIFICANT ACCOUNTING POLICIES

The significant accounting policies which have been adopted in the preparation of this budget are:

(a) Basis of Preparation

The budget and financial report has been prepared to comply with applicable Australian Accounting Standards (as they apply to local governments and not for profit entities) and disclosure requirements of the Local Government Act 1995 and Local Government (Financial Management) Regulations 1996. The budget and financial report has been prepared on the accrual basis under the convention of historical cost accounting as modified by the accounting treatment relating to the revaluation of financial assets and liabilities at fair value through profit and loss and certain classes of non-current assets.

Critical Accounting Estimates The preparation of a budget and financial report in conformity with Australian Accounting Standards

requires management to make judgments, estimates and assumptions that effect the application of policies and reported amounts of assets and liabilities, income and expenses.

The estimates and associated assumptions are based on historical experience and various other factors

that are believed to be reasonable under the circumstances. The results of this experience and other factors combine to form the basis of making judgments about carrying values of assets and liabilities not readily apparent from other sources. Actual results may differ from these estimates.

(b) The Local Government Reporting Entity

All Funds through which the Council controls resources to carry on its functions have been included in the budget. In the process of reporting on the local government as a single unit, all transactions and balances between those Funds (for example, loans and transfers between Funds) have been eliminated. All monies held in the Trust Fund are excluded from the budget, but a separate statement of those monies appears at Note 20 of this budget.

(c) Property, Plant and Equipment

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

(i) Capitalisation of Non-Current Assets

Fixed assets other than infrastructure assets are capitalised if the cost exceeds $1,000.

Infrastructure assets are capitalised if the cost or valuation exceeds the following for each type of infrastructure. Parks and Reserves $10,000 Roads and Lanes $10,000 Drainage $10,000 Footpaths $ 2,000 Bus Shelters $ 2,000 Underpasses $10,000 The Chief Executive Officer or nominee has discretion to capitalise assets with a value less than $1,000 having regard to the nature of the item.

(ii) Non-Current Assets

All assets are initially recognized at cost. Cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition. The cost of non-current assets constructed by the Council includes the cost of all materials used in construction, direct labor on the project and an appropriate proportion of variable and fixed overhead.

Page 2.5

Town of Cambridge Budget Notes 1. SIGNIFICANT ACCOUNTING POLICIES (continued)

(iii) Depreciation of Non-Current Assets All non-current assets having a limited useful life (i.e. excluding freehold land) are systematically depreciated over their estimated useful lives in a manner which reflects the consumption of the service potential embodied in those assets. Depreciation is recognized on a straight-line basis, using rates which are reviewed each reporting period. The major depreciation periods are:-

CATEGORY USEFUL LIFE DEPRECIATION

RATE Buildings - General 40 Years 2.5% - Minor 10 Years 10% Office Furniture and Equipment - Furniture 5-10 Years 20%-10% - Non Electrical Equipment 10 Years 10% - Electrical Equipment 4 Years 25% - Computer Equipment and Software 3 Years 33.3% External Plant and Equipment - Mobile Plant 3-10 Years 33.3%-10% - Light Fleet 5-10 Years 20%-10% - Fixed Plant 10 Years 10% - Equipment 3-5 Years 33.3%-20% Infrastructure - Parks and Reserves 5-75 Years 20%-1.5% - Roads and Lanes 20-50 Years 5%-2% - Drainage 50-75 Years 2%-1.3% - Footpaths 50 Years 2% - Bus Shelters 20 Years 5% - Underpasses 60 Years 1.6%

Assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from the time an asset is completed and held ready for use.

(iv) Mandatory Requirement to Revalue Non-Current Assets

Effective from 1 July 2012, the Local Government (Financial Management) Regulations were amended and the measurement of non-current assets at Fair Value became mandatory. The amendments allow for a phasing in of fair value in relation to fixed assets over three years as follows:

(a) for the financial year ending on 30 June 2013, the fair value of all of the assets of the local government that are plant and equipment; and

(b) for the financial year ending on 30 June 2014, the fair value of all of the assets of the local government that are –

(I) land and buildings; or (II) infrastructure;

and

(c) for a financial year ending on or after 30 June 2015, the fair value of all of the assets of the local government.

Thereafter, in accordance with the regulations, each asset class must be revalued at least every 3 years. Council has commenced the process of adopting Fair Value in accordance with the Regulations. Relevant disclosures, in accordance with the requirements of Australian Accounting Standards,

have been made in the financial report as necessary.

Page 2.6


(v) Land Under Control

In accordance with Local Government (Financial Management) Regulation 16(a), the Council is required to include as an asset (by 30 June 2013), Crown Land operated by the local government as a golf course, showground, racecourse or other sporting or recreational facility of State or regional significance. Council has no such assets on Crown Land with the Wembley Golf Course owned freehold.

(vi) Revaluation

When performing a revaluation, the Council uses a mix of both independent and management valuations using the following as a guide:

Revalued assets are carried at their fair value being the price that would be received to sell the asset, in an orderly transaction between market participants at the measurement date (Level 1 inputs in the fair value hierarchy).

For Plant and Equipment, fair value is determined to be the current replacement cost of an asset (Level 2 inputs in the fair value hierarchy) less, where applicable, accumulated depreciation calculated on the basis of such cost to reflect the already consumed or expired future economic benefits of the asset (Level 3 inputs in the fair value hierarchy). Increases in the carrying amount arising on revaluation of assets are credited to a revaluation surplus in equity. Decreases that offset previous increases of the same asset are recognised against revaluation surplus directly in equity. All other decreases are recognised in profit or loss.

Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset. Those assets carried at a revalued amount, being their fair value at the date of revaluation less any subsequent accumulated depreciation and accumulated impairment losses, are to be revalued with sufficient regularity to ensure the carrying amount does not differ materially from that determined using fair value at reporting date. In addition, the amendments to the Financial Management Regulations mandating the use of Fair Value imposes a further minimum of 3 years revaluation requirement. As a minimum, all assets carried at a revalued amount, will be revalued at least every 3 years.

(vii) Transitional Arrangement

During the time it takes to transition the carrying value of non-current assets from the cost approach to the fair value approach, the Council may still be utilising both methods across differing asset classes. Those assets carried at cost will be carried in accordance with the policy detailed in the Initial Recognition section as detailed above. Those assets carried at fair value will be carried in accordance with the Revaluation Methodology section as detailed above.

(d) Land Under Roads Acquired on or before 30 June 2008 – Council has elected not to recognise the value of lands under roads acquired on or before 30 June 2008

in accordance with AASB 1051. Acquired on or before 1 July 2008 – Land under roads acquired after 30 June 2008 is accounted for in accordance with AASB 116 –

Property, Plant and Equipment. However, Local Government (Financial Management) Regulation 16 prohibits the recognition of land under roads as asset that is crown land, but vested under the control or management of the local government.

Local Government (Financial Management) Regulation 4 states that where the Accounting Standard is

inconsistent with the provisions of the regulations, the provisions of the regulations prevail to the extent of that inconsistency.

Page 2.7

Town of Cambridge Budget Notes

1. SIGNIFICANT ACCOUNTING POLICIES (continued Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset of the

Council. (e) Rates, Grants, Donations and Other Contributions

Rates, grants, donations and other contributions are recognised as revenues when the Council obtains control over the assets comprising the contributions.

The rating and reporting periods of the Council coincide. All rates levied for the year are recognised as revenues. All outstanding rates are collectable and therefore, no provision will be made for doubtful debts. Provision for other bad and doubtful debts is made where considered necessary.

Control over granted assets is normally obtained upon their receipt. Unreceived contributions over which the Council has no control are not recognised as receivables. Where conditional contributions are received in advance and therefore recognised as revenues in that accounting period and the conditions on which those funds are to be expended are undischarged as at the reporting date, the nature of and amounts pertaining to those undischarged conditions are disclosed in the notes to the budget. Contributions received in advance and subject to undischarged conditions are classified as “Restricted Assets” and reported separately in the notes accompanying the budget. These notes also disclose the amount of contributions recognised as revenues in a previous reporting period which were obtained in respect of the Council's operations for the current reporting period.

(f) Cash and Cash Equivalents

Items described in the Balance Sheet as “Cash and Cash Equivalents” include short term fixed, at-call deposits of cash that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and cash managed funds held with banks or other authorised financial institutions. The Council holds no bonds or shares. All investments (excluding cash managed funds) are valued at cost and interest earnings on those investments are recognised as revenue as they accrue.

(g) Inventories

Inventories are valued at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventories held from trading are classified as current even if not expected to be realised in the next twelve months.

(h) Land Held for Resale Land held for development and/or resale is valued at the lower of cost and net realisable value. Cost

includes the cost of development and interest incurred on the financing of that land during its development. Interest and holding charges incurred after development is complete are recognised as expenses.

Revenue arising from the sale of property is recognised in the Income Statement as at the time of signing a binding contract of sale

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

Page 2.8


(i) Investments and Other Financial Assets

Classification Council classifies its investments in the following categories: financial assets at fair value through profit or loss, loans and receivables, held-to-maturity investments and available-for-sale financial assets. The classification depends on the purpose for which the investments were acquired. Management determines the classification of its investments at initial recognition and, in the case of assets classified as held-to-maturity, re-evaluates this designation at each reporting date.

(i) Financial assets at fair value through profit and loss

Financial assets at fair value through profit or loss are financial assets held for trading. A financial asset is classified in this category if acquired principally for the purpose of selling in the short term. Derivatives are classified as held for trading unless they are designated as hedges. Assets in this category are classified as current assets.

(ii) Loans and receivables

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets, except for those with maturities greater than 12 months after the balance sheet date which are classified as non-current assets. Loans and receivables are included in trade and other receivables in the balance sheet.

(iii) Held-to-maturity investments

Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturities that the Council’s management has the positive intention and ability to hold to maturity. If Council were to sell other than an insignificant amount of held-to-maturity financial assets, the whole category would be tainted and reclassified as available-for-sale. Held-to-maturity financial assets are included in non-current assets, except for those with maturities less than 12 months from the reporting date, which are classified as current assets.

(iv) Available-for-sale financial assets

Available-for-sale financial assets, comprising principally marketable equity securities, are non-derivatives that are either designated in this category or not classified in any of the other categories. They are included in non-current assets unless management intends to dispose of the investment within 12 months of the balance sheet date. Investments are designated as available-for-sale if they do not have fixed maturities and fixed or determinable payments and management intends to hold them for the medium to long term.

Recognition and derecognition Regular purchases and sales of financial assets are recognised on trade-date – the date on which Council commits to purchase or sell the asset. Investments are initially recognised at fair value plus transaction costs for all financial assets not carried at fair value through profit or loss. Financial assets carried at fair value through profit or loss are initially recognised at fair value and transaction costs are expensed in the income statement. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and Council has transferred substantially all the risks and rewards of ownership. When securities classified as available-for-sale are sold, the accumulated fair value adjustments recognised in equity are included in the income statement as gains and losses from investment securities.

Page 2.9


Subsequent measurement Loans and receivables and held-to-maturity investments are carried at amortised cost using the effective interest method. Available-for-sale financial assets and financial assets at fair value through profit and loss are subsequently carried at fair value. Gains or losses arising from changes in the fair value of the financial assets at fair value through profit or loss category are presented in the income statement within other income or other expenses in the period in which they arise. Dividend income from financial assets at fair value through profit and loss is recognised in the income statement as part of revenue from continuing operations when Council’s right to receive payments is established. Changes in the fair value of other monetary and non-monetary securities classified as available-for-sale are recognised in equity.

Impairment Council assesses at each balance date whether there is objective evidence that a financial asset or group of financial assets is impaired. In the case of equity securities classified as available-for-sale, a significant or prolonged decline in the fair value of a security below its cost is considered as an indicator that the securities are impaired. If any such evidence exists for available-for-sale financial assets, the cumulative loss - measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that financial asset previously recognised in profit or loss - is removed from equity and recognised in the income statement. Impairment losses recognised in the income statement on equity instruments classified as available-for-sale are not reversed through the income statement.

(j) Estimation of Fair Value

The fair value of financial assets and financial liabilities must be estimated for recognition and measurement or for disclosure purposes. The fair value of financial instruments traded in active markets is based on quoted market prices at the balance sheet date. The fair value of financial instruments that are not traded in an active market is determined using valuation techniques. Council uses a variety of methods and makes assumptions that are based on market conditions existing at each balance date. These include the use of recent arm’s length transactions, reference to other instruments that are substantially the same, discounted cash flow analysis, and option pricing models making maximum use of market inputs and relying as little as possible on entity-specific inputs. Quoted market prices or dealer quotes for similar instruments are used for long-term debt instruments held. Other techniques, such as estimated discounted cash flows, are used to determine fair value for the remaining financial instruments. The nominal value less estimated credit adjustments of trade receivables and payables are assumed to approximate their fair values. The fair value of financial liabilities for disclosure purposes is estimated by discounting the future contractual cash flows at the current market interest rate that is available to the Council for similar financial instruments.

(k) Impairment of Assets

In accordance with Australian Accounting Standards the Council's assets, other than inventories, are assessed at each reporting date to determine whether there is any indication they may be impaired. Where such an indication exists, an estimate of the recoverable amount of the asset is made in accordance with AASB 136 'Impairment of Assets' and appropriate adjustments made. An impairment loss is recognised whenever the carrying amount of an asset or its cash generating unit exceeds its recoverable amount. Impairment losses are recognised in the Income Statement. For non-cash generating assets such as roads, drains, public buildings and the like, value in use is represented by the depreciated replacement cost of the asset.

Page 2.10


(l) Employee Entitlements

(i) Leave Entitlements

The provision for employee benefits relates to the amounts expected to be paid for annual leave and long service leave and are calculated as follows: Annual Leave and Long Service Leave (Short Term Benefits) The provision for employee benefits to annual leave and long service leave expected to be settled in 12 months represents the amount that the Town of Cambridge has a present obligation to pay resulting from employees services provided to balance date.

The provisions have been calculated based on remuneration rates the Council expects to pay and includes related on-costs. Long Service Leave (Long Term Benefits) The provision for employee benefits to long service leave expected to be settled in more than 12 months represents the present value of the estimated future outflows to be made by the employer resulting from the employees’ service to balance date using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at balance date on national government bonds with terms to maturity and currency that match as closely as possible, the estimated future cash outflows. Where the Council does not have the unconditional right to defer settlement beyond 12 months, the liability is recognised as a current liability. In respect of employees who have transferred to the Town of Cambridge from other Local Government Authorities, Council's liability for long service leave is recorded in the statement of financial position net of contributions due from other Local Government Authorities.

(ii) Superannuation The Council meets the statutory requirements of the Superannuation Guarantee Act by contributing the minimum 9% to the WA Local Government Superannuation Plan or the City of Perth Superannuation Scheme depending on the employee's membership status. The Council also contributes an additional 4% to the WA Local Government Superannuation Plan and an additional 5% to the City of Perth Superannuation Scheme where voluntary contributions are made by employees. The Council contributions are charged against revenue in the financial years to which the payments relate.

(m) Interest-bearing Loans and Borrowings

All loans and borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs. Borrowings are classified as current liabilities unless the Council has an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date.

(n) Trade and Other Payables

Trade payables and other payables are carried at amortised cost. They are recognised when the Town becomes obliged to make future payments resulting from the purchase of goods and services. The amounts are unsecured and are usually paid within thirty days of recognition.

Page 2.11


(o) Provisions

Provisions are recognised when: The council has a present legal or constructive obligation as a result of past events; it is more likely than not that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

(p) Trade and other Receivables Trade receivables, which generally have 30 - 90 day terms, are recognised in balance sheet at cost. Collectability of trade receivables is reviewed on an ongoing basis. Debts that are known to be

uncollectable are written off when identified. A provision for impairment of receivables is raised when there is objective evidence that they will not be collectable.

(q) Borrowing Costs

Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset.

(r) Rounding

All figures shown in the budget, other than a rate in the dollar are rounded to the nearest $100 for budget items and to the nearest ($) for actual results. Some minor variations between Schedules may result.

(s) Comparatives

Comparative figures are, where appropriate, reclassified as to be comparable with the figures presented for the current budget year. Unless otherwise stated, the budget comparative figures shown in this budget document relate to the original budget estimates for the relevant item of disclosure.

(t) Interest in Joint Venture

The Council is a participant in both the Mindarie Regional Council and Tamala Park Regional Council with six other Councils, namely the Cities of Joondalup, Wanneroo, Stirling, Perth and the Town's of Vincent and Victoria Park. Interest in Joint Venture is accounted for by applying the equity method. Under this method of accounting interest in a jointly controlled entity is initially recorded at cost and adjusted thereafter for the post acquisition change in the venturer’s share of net assets of the jointly controlled entity.

(u) Variance from Budget

Variations arising during the 2014/2015 financial year between budget and actual results exceeding $30,000 as a permanent variance or $100,000 as a timing variance from year to date budget will be considered to be material in accordance with AASB 1031 and reported upon to Council on a monthly basis together with explanations for such variations arising.

Page 2.12

Town of Cambridge Budget Notes 2. FUNCTIONS/ACTIVITIES

In order to discharge its responsibilities to the community, the Council has developed a set of operational and financial objectives. These objectives have been established both on an overall basis reflected by the Council’s Strategic Plan and for each of its broad activities/programs. These objectives provide a framework for the future direction of the Town of Cambridge.

These objectives have been established from the strategic direction set by Council, whose vision is to create communities of choice. Encapsulating this vision, it is the Town’s aim to:

• Promote a sense of community; • Plan for active centres of recreation, shopping and business • Provide attractive and inviting public spaces • Ensure an accessible community with emphasis on local

The four key areas that align the strategic direction to the activities and programs of the Town are:

1. Planning for our community 2. Delivering our services 3. Environmental leadership and 4. Capacity to deliver

The Operating Statements are presented in a program format using the following classifications:-

(a) General Purpose Funding

General rate revenue, interest for late payment, ex gratia rates, general purpose grants, untied road grants, interest on deferred rates, investment returns.

(b) Governance Members of Council, civic receptions and functions, public relations, electoral, administration, finance.

(c) Law, Order and Public Safety Fire prevention, including the Emergency Services Levy, clearing for fire hazards, animal control, dog pound, local law control, public security, civil emergency services, beach inspections, surf lifesaving clubs, neighbourhood watch.

(d) Health Maternal and infant health, food control, health inspections.

(e) Education and Welfare Pre-schools, child care centres, aged and disabled services, welfare administration, youth services, donations to welfare organisations.

(f) Community Amenities

Rubbish collections, recycling, refuse site operations, public litter bins, town planning control/studies, environmental management.

(g) Recreation and Culture Public halls, civic centres, beaches and swimming pool, golf course, parks, sports grounds, sports clubs, community recreation programs, library, community arts program, amphitheatre.

Page 2.13

Town of Cambridge Budget Notes 2. FUNCTIONS/ACTIVITIES (Continued)

(h) Transport

Roads, footpaths, rights of way, drainage, road verges, median strips, underpasses, street lighting, street cleaning, street trees, traffic surveys, traffic management, depot, underground power.

(i) Economic Services Building control, swimming pool inspections.

(j) Other Property and Services Public works overheads, plant/vehicle operations, other property.

3. OPERATING REVENUE AND EXPENDITURE

Classified by Nature and Type

Budget Budget2013/2014 2014/2015

Operating Revenue

Rates $20,879,900 $22,136,000Operating Grants,Subsidies and Contributions $2,315,100 $2,269,000Non Operating Grants,Subsidies and Contributions $4,268,500 $4,159,800Profit on asset disposals $24,537,200 $8,553,500Fees and charges $14,611,300 $14,439,300Interest earnings $1,259,000 $1,509,000Other revenue/income $345,500 $511,000

$68,216,500 $53,577,600

EXPENDITUREEmployee costs $16,680,100 $16,799,700Materials and contracts $12,286,200 $13,604,400Utilities (gas, electricity, water etc.) $2,613,100 $2,385,600Depreciation on non-current assets $5,955,500 $6,698,000Interest expenses $758,200 $469,800Insurance expenses $404,400 $380,600Other Expenditure $857,200 $811,000Loss on disposal of assets $151,500 $88,000

$39,706,200 $41,237,100

Change in net assets resulting from operations $28,510,300 $12,340,500

Page 2.14

Town of Cambridge Budget Notes 4. RATING AND VALUATIONS – GENERAL RATES

(a) Rating Information

(Finance Regulation 23(a) & (c))

Rating information regarding the rate in the dollar, valuation type, number of properties to which the rate will apply, rateable values and minimum rates are detailed below:

Rate in No. of Rateable Actual BudgetDollar Assess Land Value 2013/2014 2014/2015

General Rate

- Gross Rental Value 5.6900 5,572 $186,392,800 $9,803,197 $10,606,000- Unimproved Value 0.2085 4,444 $4,903,940,000 $9,923,156 $10,224,000

Minimum Rate- Gross Rental Value $910 967 $12,335,800 $860,925 $880,000- Unimproved Value $910 111 $21,915,000 $92,715 $101,000

Total Gross Rental Value 6,539 $198,728,600 $10,664,122 $11,486,000Total Unimproved Value 4,555 $4,925,855,000 $10,015,871 $10,325,000Sub Total 11,094 $5,124,583,600 $20,679,993 $21,811,000

Interim Rates- Gross Rental Value $263,865 $300,000- Unimproved Value $22,212 $25,000

Total $20,966,070 $22,136,000 (b) Apportionment of Rates

Council applies two methods of apportioning the total amount required from rates between rateable properties within the district. The Endowment Lands Act requires that the distribution of the rates levied shall be performed utilising the Unimproved Value (UV) of the land in the Endowment Lands Area which comprises 41% of the total number of rateable properties. Rates for all other properties are assessed using the Gross Rental Value (GRV) method. The different methods provide complications in assessing the percentage increase in rates from year to year. Properties on the UV method are revalued every year whilst GRV properties are revalued every third year. The Gross Rental Values were revalued on 1 July 2014. Therefore these properties will receive the proposed rate increase unless alterations have been made to the property over the last twelve months affecting the valuation. The Endowment Lands Act specifies how the rate revenue will be distributed between endowment land properties (ie. UV properties) and non-endowment land properties (ie. GRV properties). Firstly, Council must determine what percentage of the valuation, at the last general revaluation (ie. July 2014), was made up of endowment land valuations utilising gross rental values. This percentage is used to determine how much of the total rate revenue is to be received from endowment land properties.

Page 2.15

Town of Cambridge Budget Notes 4. RATING AND VALUATIONS – GENERAL RATES (Continued)

The following values have been determined as a result of the revaluation which took effect on 1 July 2014.

July-2011 July-2014

Gross Rental % of Gross Rental % of Value Total Value Total

Non-Endowment Lands Area $138,487,340 50.02% $198,728,600 52.39% Endowment Lands Area $138,402,277 49.98% $180,600,492 47.61%

Total $276,889,617 100.00% $379,329,092 100.00% Therefore, the Endowment Lands Area is required to raise 47.61% of the rates in the district. This is a decrease of 2.37% from the previous general revaluation period primarily due to additional properties being created in the Non Endowment lands area. The amount of rate revenue required from Endowment Lands property’s is distributed in proportion to each properties unimproved value.

(c) Minimum Rates

The minimum rate has been increased by the same percentage increase as the general rate. As a result a 3% increase equates to a minimum rate of $910k. A break down of the number of properties on the minimum rate in comparison to the general rate is provided below (Note that this year independent living units are shown individually explaining in part, the increase in the number of properties) :-

2013/2014 2014/2015

General Rate 9,872 10,018 Minimum Rate 1,080 1,078 Total Ratable Properties 10,952 11,096 Percentage on Minimum Rate 9.86% 9.72%

(d) Discount, Incentive, Concession, Waiver, and Write-off

Early Payment Incentive Scheme It has been resolved not to offer an early payment incentive scheme for the early payment of rates for the 2014/2015 financial year.

(e) Instalment Options

The rates and service charges may be paid either in full by the due date or by two or four instalments. Details of the specific due date and instalment dates are as follows:- Two Instalment Option Plan: • Due Date/First Instalment 17 September 2014 • Second Instalment 21 January 2015

Four Instalment Option Plan:

• Due Date/First Instalment 17 September 2014 • Second Instalment 19 November 2014 • Third Instalment 21 January 2015 • Fourth Instalment 25 March 2015

Page 2.16

Town of Cambridge Budget Notes 4. RATING AND VALUATIONS – GENERAL RATES (Continued)

An interest rate of 5.5% per annum and an administration fee of $8.00 will apply to the second, third and fourth instalments. An estimate of the additional revenue from these charges is detailed below:-

Amount Instalment Interest 5.5% Administration Fee $8 Total

(f) Penalties

Late payment Interest of 11% is to be applied to outstanding rate payments. It is estimated that an amount of $50,000 will be imposed as detailed on Page 3.14.

(g) Interim Rates

Interim rates are derived when the valuation of a property increases during the year. Interim rates will be levied if any of the following occur:- • Completion of new buildings on previously vacant land; • Additions or alterations to existing buildings; • Reappraisal of the value by the Valuer General at his own instigation; • Recent subdivision or amalgamation of property; • Demolition of buildings with vacant land resulting (this can sometimes have the effect of increasing

the value of the property). Council will only levy interim rates on properties based on the GRV method of valuation as improvements to buildings add to the rental value. Additions do not add to the unimproved value of the land. Interim rates will only be applied to UV properties if land is subdivided.

Page 2.17

Town of Cambridge Budget Notes 5. FEES AND CHARGES

(a) Schedule of Fees and Charges

(Finance Regulation 22(1)(g) A schedule of fees and charges adopted by the Town and used in the preparation of the budget is attached at schedule 7.

(b) Summary of Revenue from Fees and Charges (Finance Regulation 25) An estimate of the total revenue from fees and charges included in the budget by program is detailed below:- Program Budget Budget

2013/2014 2014/2015

General Purpose Funding $79,000 $79,000Governance $44,000 $49,000Law, Order & Public Safety $58,400 $95,800Health $50,400 $65,000Education & Welfare $126,000 $108,000Community Amenities $2,560,000 $2,697,000Recreation & Culture $9,266,000 $8,798,100Transport $1,844,500 $1,911,000Economic Services $460,000 $510,000Other Property & Services $123,000 $126,400Total $14,611,300 $14,439,300

Page 2.18

Town of Cambridge Budget Notes 6. CONTRIBUTION/GRANTS

(a) Contributions for the Development of Assets

Contributions for the development of assets is recorded as operating revenue and is brought to account in the Operating Budget under the respective program to which the asset relates. Details of the contributions included in the budget are provided below: Asset Description Source Amount

Law, Order and Public SafetyCapital ContributionWest Leederville Community Garden - Fence/Gate Improvements 0 10,000City of Perth Surf Life Saving Club 0 1,900,000

0 1,910,000Education & Welfare 0Capital Grant 0Cambridge Senior Services - Plasma TV State 3,500Cambridge Senior Services - Smart Phones x 15 State 9,000Cambridge Senior Services - Electronic Whiteboard State 2,000

0 14,500Community Amenities 0Capital Grant 0Waste Authority - Recycling Bins 360 litre State 400,000

0Capital Contribution 0Development Contribution 0 80,000

0 480,000Recreation and Culture 0Capital Grant 0Department of Transport 0Department of Transport - City Beach Groyne Maintenance State 120,000

0Lotteries Commission 0Perry Lakes - Skate Park Extension Lotterywest Grant State 230,000

Department of Sports and Recreation 0Reabold Tennis Club - Shade Sails - CSRFF State 4,500West Coast Sporting Association - CSRFF State 49,000Floreat Beach Storage shed for Coastcare and FSLSC State 127,000Perry Lakes - Basketball Courts Extension CSRFF Grant State 19,000

0 549,500Transport 0Capital Grant 0Main Roads Western Australia (MRWA) - Rehabilitation 0Brookdale Street (Alderbury to Underwood) MRWA 126,000Cambridge St (Harborne to Gregory) MRWA 61,000Cambridge St (McCourt - Kimberley) MRWA 188,200Empire Avenue (The Boulevard to Dumfries) MRWA 70,000Empire Avenue West (Weaponess to Erskine) MRWA 123,000Selby Street (Hay Street to Daikin) MRWA 81,000The Boulevard (Templetonia to WCH) MRWA 117,000

0 766,200Department of Transport 0Kalinda Dr (Kalari to The Boulevard) Federal 174,600

0 174,600Roads to Recovery 0Elphin Street (The Boulevard to Oceanic) Federal 182,500

0 182,500Capital Contribution 0City of Nedlands 0Brookdale Street (Alderbury to Underwood) (City of Nedlands) 0 31,500Selby Street (Hay Street to Daikin) (City of Nedlands) 0 20,000

0 51,500City of Stirling 0Empire Avenue West (Weaponess to Erskine) (City of Stirling) 0 31,000

0 31,0000

Total Contributions to Town Assets 4,159,800 Page 2.19

Town of Cambridge Budget Notes (b) Operating Grants

7. DISPOSAL OF ASSETS

Details of asset disposals proposed in the Budget are provided below: (a) Disposal of Assets by Class

Net Book ProceedsValue On Sale

Land 3,127,000 11,646,000 8,519,000 0Plant 395,226 341,500 34,500 (88,000)Infrastructure Replaced 0 0 0 0Total $3,522,226 $11,987,500 $8,553,500 ($88,000)

(b) Disposal of Assets by Program

Net Book ProceedsValue On Sale

Governance 49,554 38,000 0 (11,500)Law , Order & Public Safety 31,040 24,500 0 (6,500)Health 21,533 19,000 0 (2,500)Community Amenities 63,970 44,000 0 (20,000)Recreation & Culture 55,512 63,500 20,000 (12,000)Economic Services 24,514 17,000 0 (7,500)Other Property & Services 3,276,103 11,781,500 8,533,500 (28,000)

Total $3,522,226 $11,987,500 $8,553,500 ($88,000)

Program Gain Loss

Class Gain Loss

8. GAIN ON DISPOSAL OF LAND

Land proceeds of $11,646,000 have been budgeted for in the 2014/2015 budget, with a net gain of $8,519,000 and are comprised of the following: Ocean Mia Lot 560 $2,620,000 40,42 Dampier Avenue, Keaney Place $3,300,000 Catalina Estate $2,599,000

$8,519,000

Budget

2014/2015

Deferred Pensioner Interest $8,000

Financial Assistance Grant $578,000

Local Roads Grant $376,000

Community Safety $0

Cambridge Senior Services (HACC) $989,000

Youth Services $5,000

Bold Park Aquatic Centre - Operational Subsidy $0

Wembley Golf Complex $0

DSR Club Development Officer Scheme $30,000

Main Roads WA - Preservation $72,000

Main Roads WA - Lake Monger $26,000

Main Roads WA - Street Lighting $6,000

Howtree/Oceanic Dr/Brookdale St - traffic signal modifications $75,500

$103,500

Total $2,269,000

Total (a) and (b) $6,428,800

Description

The Boulevard/Howtree - signals review and modifications

Page 2.20

Town of Cambridge Budget Notes 9. CAPITAL WORKS PROGRAM

Capital Works Program by program and class are provided below. Further details are included in the Capital Budget on Page 4.1. (a) Capital Works by Program

Budget Budget

2013/2014 2014/2015

Governance $2,631,300 $1,975,000Law, Order and Public Safety $0 $0Education and Welfare $26,500 $45,000Community Amenities $528,000 $420,000Recreation and Culture $37,193,200 $35,266,000Transport $8,297,100 $8,259,300Other Property and Services $121,800 $336,000

Total $48,797,900 $46,301,300

Program

(b) Capital Works by Class

Budget Budget

2013/2014 2014/2015

Land $0 $0Buildings $34,537,700 $28,036,500Furniture & Equipment $1,590,000 $1,489,500Plant & Equipment $970,600 $937,000Infrastructure – Paris & Reserves $3,078,500 $7,621,000Infrastructure – Roads & Lanes $5,345,000 $5,385,900Infrastructure – Drainage $1,199,400 $1,160,100Infrastructure – Footpaths $2,025,800 $1,613,600Infrastructure - Bus Shelters $50,900 $57,700Total 48,797,900 46,301,300

Class

(c) Uncompleted Works and Services

A detailed list of uncompleted works and services brought forward from the prior year is shown on Page 6.6. The full amount of these works and services has been brought forward to enable the works to be completed in the next financial year. Part of these works is funded from reserves, the Endowment Lands Account, loans or grants. The remainder is funded from the surplus funds from 2013/2014. A summary of operating and capital works and services carried forward is provided below:

Surplus Reserve EndowLands

Total

Operating 1,138,600 110,000 0 1,248,600

Capital 2,355,100 1,549,000 791,900 4,696,000

Total 3,493,700 1,659,000 791,900 5,944,600

Budget 2014/2015

Page 2.21

Town of Cambridge Budget Notes 10. DEPRECIATION AND AMORTISATION

An estimate of the depreciation on non-current assets included in the Budget by program is detailed below. A

more detailed breakdown by asset classification is provided on Page 6.11.

(a) Depreciation by Program

(Finance Regulation 27(n))

Budget Budget2013/2014 2014/2015

General Purpose Funding $300 $500Governance $567,100 $649,000Law, Order and Public Safety $76,700 $104,000Health $10,600 $12,000Education and Welfare $38,200 $39,500Community Amenities $102,800 $155,000Recreation and Culture $2,562,000 $3,077,000Transport $2,338,000 $2,344,500Economic Services $4,600 $8,500Other Property and Services $255,200 $308,000Total $5,955,500 $6,698,000

(b) Depreciation by Class

Budget Budget2013/2014 2014/2015

Buildings $1,617,000 $1,955,000

Furniture & Equipment $539,700 $659,500Plant & Equipment $399,700 $473,500Infrastructure $3,399,100 $3,610,000Total $5,955,500 $6,698,000

Program

Class

Note: Infrastructure assets include roads, footpaths, drainage, reticulation, street and park furniture etc. It should also be noted that the depreciation expense on infrastructure assets will result in a loss in the Operating Statement. Although a loss will exist, there will be no impact on rates unless Council makes a decision to: (a) Fund the replacement of assets at the same amount as depreciation, or (b) Recover the depreciation expense and transfer the surplus funds to Reserve to provide

for the future replacement of assets.

Page 2.22

Town of Cambridge Budget Notes 11. MEMBER’S OF COUNCIL REMUNERATION Details of the fees, expenses and allowances to be paid to Members of Council in accordance with Sections

5.98 and 5.99 of the Local Government Act 1995 are outlined below:

Amount Quantity Total (a) Annual Meeting Fee (Section 5.99(b)) - Mayor $30,300 1 $30,300

-Councilors $22,600 8 $181,200 $211,500 (b) Annual Local Government Allowance - Mayor (Section 5.98(5)(b) $62,000 1 $62,000

- Deputy Mayor (Section 5.98A) $15,500 1 $15,500 $77,500

(c) Other Allowances (Section 5.99A) - Telecommunications Technology Allowance $3,700 9 $33,000 $33,000 (d) Reimbursement of Expenses (Section 5.98(2)) - Out of Pocket and Traveling Expenses 9 $500 Total $322,500

Note: The figures provided above indicate amounts Members of Council are entitled to claim. Some

Elected Members may not claim the full amount of their entitlement. The budgeted expenditure is shown on Page 3.17.

Page 2.23

Town of Cambridge Budget Notes 12. CASH AT BANK/INVESTMENTS

(a) Reconciliation of Cash

For the purpose of the cash flow budget, the Town considers cash to include cash on hand and cash equivalents. Cash on hand means notes and coins held, and deposits held at call with a financial institution. Cash equivalents are highly liquid investments with short periods of maturity which are readily convertible to cash on hand, and borrowings integral to the cash management function and not subject to a term facility.

Cash at the end of the reporting periods as shown in the cash flow budget is reconciled to the related items in the current assets shown in Note 12(b) as follows:

(b) Restricted Assets

Restrictions are placed on the cash held and not the full amount recorded in the above note is available for use in operations unless the criteria for their use have been met.

The cash reserves are restricted in accordance with the purpose adopted by Council. The Endowment Lands Account has restrictions placed upon it by the Cambridge Endowment Lands Act 1920. Details of the nature of the restrictions for the reserves and the endowment land account are provided later in these notes. The provision for long service leave is an employee entitlement and is held until the employee takes long service leave or entitlements paid upon termination according to the requirements of the long service leave regulations.

(c) Investment Earnings

Revenue earned from Interest on investments is listed in various areas of the budget and is summarised as follows:

Budget Est. Actual Budget2013/2014 2013/2014 2014/2015

Cash Comprises

Cash on Hand/Cash Advances 500,000 815,420 500,000Short Term Investments 178,322,900 39,494,821 12,234,700Total 178,822,900 40,310,241 12,734,700

Budget Est. Actual Budget2013/2014 2013/2014 2014/2015

Cash Reserves 6,069,700 2,766,933 2,463,000Endowment Lands Account 6,253,200 29,215,157 4,771,700Provision for Long Service Leave 1,200,000 1,102,910 1,300,000Sub Total 13,522,900 33,085,001 8,534,700Cash Available for Use 4,300,000 7,225,240 4,200,000Total Cash 17,822,900 40,310,241 12,734,700

Budget Budget2013/2014 2014/2015

Interest from money held in reserve $80,000 $43,500Interest from endowment lands $390,000 $720,000Interest from other money $650,000 $600,000Interest from rate instalments $82,000 $90,000Interest from late payment of rates $50,000 $50,000Interest from HACC operational subsidy $7,000 $5,500Total Interest $1,259,000 $1,509,000

Page 2.24

Town of Cambridge Budget Notes 12. CASH AT BANK/INVESTMENTS (continued)

(a) Reconciliation of Net Cash used in Operating Activities to Net Assets Resulting from

Operations

Budget Est. Actual Budget

2013/2014 2013/2014 2014/2015

Change in Net Assets 28,510,300 20,306,014 12,340,500

Adjustment for Items Not Involving the

Movement of Cash:

Change in Equity - Joint Venture 63,200 (200,000) 120,000

Depreciation 5,955,500 5,934,449 6,698,000

Loss/(Gain) on Sale of Property, Plant and Equipment (24,385,700) (17,257,393) (8,465,500) (18,367,000) (11,522,944) (1,647,500)

Revenues Provided by Government and

Other Parties:

Grants/Contributions for the development of assets (5,248,500) (2,336,804) (4,159,800)(5,248,500) (2,336,804) (4,159,800)

Change in Operating Assets and Liabilities

Add Back

Increase in Provisions 200,000 158,111 200,000Increase in Accrued Expenses 0 0 600,000Increase in Creditors 0 1,218,540 500,000Increase in Income in Advance 0 0 0Decrease in Accrued Income 0 56,616 0Decrease in Debtors 830,000 0 0Decrease in Prepayments 0 0 0Decrease in Stock on Hand 2,769,900 338,347 860,000GST Movement (150,000) (176,376) (91,600)Sub Total 3,649,900 1,595,238 2,068,400

Deduct

Decrease in Accrued Expenses (600,000) (456,860) (700,000)Decrease in Creditors (700,000) 0 0Decrease in Provisions 0 0 0Decrease in Income in Advance (100,000) (17,895) (140,000)Increase in Prepayments (20,000) (10,377) (40,000)Increase in Stock on Hand 0 0 0Increase in Debtors 0 (87,518) 0Increase in Accrued Income (300,000) 0 (300,000)Sub Total (1,720,000) (572,650) (1,180,000)

Net Cash used in Operating Activities 6,824,700 7,468,855 7,421,600

Page 2.25

Town of Cambridge Budget Notes 13. LOAN & CREDIT FACILITIES

(a) Repayments

Details2013/2014 2014/2015 2013/2014 2014/2015 30 June 2014 30 June 2015

Actual Budget Actual Budget Actual Budget$ $ $ $ $ $

Loan No. 1

Loan No. 4 Acquisition of Southport StreetLoan No. 5Wembley Sports Park - Infrastructure Work

Total 382,304 1,154,100 472,496 403,100 14,313,522 13,214,800

10,800,000 10,430,900Loan No. 3Wembley Golf Complex –Driving Range, Pro Shop & Hospitality

200,000 369,100 320,380 285,800

Principal Payments Interest Payments Principal Remaining

1,639,300Wembley Golf Complex – Irrigation Upgrade

166,604 152,900 108,380 59,000 1,792,124

HP Agreement - Temporary Office Accomodation 15,700 15,100 4,631 3,300 48,474 33,600

0 0 39,105

00 617,000 0 17,000 600,000

38,000 1,072,924 1,111,000

Southport street loan upon maturity in early 2015 will be refinanced.

Loan #3 Wembley Golf Course – Driving Range, Pro Shop & Hospitality was converted to a 20 years term loan facility in July 2014 with interest resets after 2 years.

(b) Unspent Loans

Nil (c) Overdraft

An overdraft facility of up to $500,000 is to be provided at the Council’s bank if required in accordance with Section 6.2(4)(d) of the Local Government Act.

(d) Internal Loan - Wembley Golf Course Driving Range, Pro Shop and Hospitality In addition to the above loans from Western Australian Treasury Corporation, the Wembley Golf Course's driving range, pro shop and hospitality project has also been funded by an internal loan from the Endowment Lands Account for an amount of $2.6 million on which interest is charged at interest rates based on rates set by the Western Australian Treasury Corporation. The interest charged and transferred to the Endowment Lands Account for the 2013/2014 financial year is $68,800 and for the 2014/15 year is $66,700. Total interest expense for the Wembley Golf Course Driving Range, Pro Shop and Hospitality project for the 2014/15 year is $352,500.

Page 2.26


14. RESERVES

Council maintains various reserves, which provide financial resources for projects and for items requiring urgent attention during the year, which have not been budgeted for. Full details on Reserves are shown on Pages 5.1 to 5.6.

(a) Purpose of Cash Backed Reserves

(i) Area Improvement Reserve To provide funds for the acquisition and development of assets excluding community recreation

facilities or the provision of services that are in the view of the Council beneficial and provides improvements to areas within the district of the Town.

(ii) Community Facilities Reserve

To provide funds for acquisition and development of community facilities in the Town. (iii) Asset Management Reserve

To provide a source of funds for future asset replacement. This reserve recognises the need to make provision for the future replacement of assets having regard to the depreciating nature of non-current assets. The amount in this reserve is to be accumulated over the useful life of the assets and expended on replacement as considered appropriate.

The reserve provides for the acquisition and replacement of the Town’s plant, equipment and infrastructure. “Plant, equipment and Infrastructure” shall be defined to mean trucks, loaders, cars, utilities, rollers, tractors, movers, computers, photocopies, buildings, roads, footpaths, drainage, parks, reticulation and similar.

(iv) Waste Management Reserve

To provide funds for the provision of waste management services, including recycling. These services may include acquisition of assets such as land, buildings, plant and equipment, mobile rubbish bins, etc. The reserve also provides for the expenses relating to the Tamala Park land in which the Town has an ownership interest.

(v) Clubs and Associations Reserves

(i) Clubs and Associations - Buildings This reserve was established in accordance with the Town's new community leasing

policy to provide funding for ongoing building maintenance for the various facilities.. Contributions are made by both the Town and the Community Associations and held by the Council for this purpose.

(ii) Clubs and Associations - Synthetic Court and Lightings This reserve was established in accordance with the Town's new community leasing

policy to provide replacement of synthetic courts and lighting infrastructure where applicable. Contributions are made by both the Town and Community Associations and held by the Council for this purpose.

(iii) Clubs and Associations - Car Parks and Surroundings This reserve was established in accordance with the Town's new community leasing

policy to provide for the replacement of car parks and surroundings where applicable. Contributions are made by both the Town and Community Associations and held by the Council for this purpose.

(vi) Development Contributions Reserve

The Town under its "Access and Parking Strategy" endorsed by Council in 2012, has a requirement for developers to make a "cash in lieu of parking" contribution, as part of its planning approval process where it is evident that there are insufficient parking facilities being provided. The "Cash in lieu of parking" contribution will differ depending in which precinct the construction is taking place. To enable contributions to be appropriately monitored and acquitted, a reserve has been created for each precinct.

Page 2.27


(b) Details of Reserve Accounts

Details of transactions expected to occur on the Reserves are outlined below:

Opening Transfers Transfers ClosingBalance from to Balance

1 July Operations Operations 30 June

Actual 2013/2014 (estimated Jun14)Area Improvement 3,189,884 875,043 2,919,550 1,145,377Community Facilities 0 67,044 175,819 -108,775Asset Management 899,075 699,717 801,643 797,149Waste Management 0 549,446 544,819 4,627Clubs & Associations 379,326 533,745 171,995 741,076Development Contributions 132,820 97,000 42,340 187,480Total 4,601,105 2,821,995 4,656,167 2,766,933

Budget 2014/2015Area Improvement 1,145,400 2,589,500 2,491,500 1,243,400Community Facilities -108,800 35,600 122,300 -195,500Asset Management 797,100 698,800 1,475,000 20,900Waste Management 4,600 312,000 20,000 296,600Clubs & Associations 741,000 595,000 511,000 825,000Development Contributions 187,500 85,100 0 272,600Total 2,766,800 4,316,000 4,619,800 2,463,000

15. ENDOWMENT LANDS ACCOUNT

(a) Purpose of Endowment Lands Account The Cambridge Endowment Land Act 1920 (Section 41(1)) requires an “Endowment Lands Account” to be established. The proceeds of sale of land in the Endowment Land area are to be credited to this account. The funds held in this account must be expended for the development of the land in the Endowment Lands Area. Full details for this account are shown on page 5.8.

(b) Details of Endowment Lands Account Details of transactions expected to occur on the Endowment Lands Account are outlined below:

Opening Transfers Transfers ClosingBalance from to Balance

1 July Operations Operations 30 June

Actual 2013/2014 (estimated Jun14) $9,510,273 $22,091,228 $2,386,344 $29,215,157

Budget 2014/2015 $28,047,100 $7,500,000 $30,775,400 $4,771,700

Page 2.28

Town of Cambridge Budget Notes 16. DETERMINATION OF OPENING FUNDS

(a) Net Current Assets The surplus/deficit represents the amount to be brought forward from the previous financial period. The Local Government Act requires Council to carry forward any surplus or deficit from the previous year and take it into account in preparing the Budget and imposing the rates and charges for the ensuing year. The position at the commencement of the financial year is represented by the net current assets at 1 July 2014. The details of the net current assets are outlined below:

Surplus as at 30 June 2014 reflects carried forward funds advised to date of $3,493,700.

(b) Determining the Budget Deficiency

The budget deficiency represents the amount that must be raised in rates to meet the balance of the expenditure requirements not provided for by alternative revenue sources. This deficiency is shown in the Rate Setting Budget Page 2.3. This budget is used to eliminate items that are not used to calculate the budget deficiency such as:

• Reserves that remain unexpended at year end; • Depreciation of non-current assets; • Gain/(Loss) on disposal of assets; • Restricted assets that remain unused at year-end.

This budget takes into account the surplus/deficit funds brought forward for capital and operating projects not completed prior to 30 June 2014. The carried forward amounts have been applied to complete these projects in 2014/2015. A summary of the carried forward amounts applied to incomplete works and surplus allocated is detailed on Page 6.5 and 6.6.

Est. Actual Budget

30-Jun-14 30-Jun-15

Current Assets

Cash 725,239 500,000

Investments 39,824,433 12,235,000

Receivables Current 800,494 465,000

Other 122,281 100,000

Inventories 248,990 285,000

Total Current Assets 41,721,437 13,585,000

Current Liabilities

Payables 3,522,136 3,700,300

Provisions Current 2,428,686 2,400,000

Total Current Liabilities 5,950,822 6,100,300

Net 35,770,615 7,484,700

Less Restricted AssetsReserves 2,766,933 2,463,000

Endowment Lands Account 29,215,157 4,771,700

Provisions 289,287 250,000

Total Restricted Assets 32,271,378 7,484,700

Net Current Assets 3,499,237 0

Page 2.29

Town of Cambridge Budget Notes 17. TRADING UNDERTAKING

The Town operates only one activity for the purpose of producing a profit in accordance with the definition of a trading undertaking in Section 3.59 of the Local Government Act 1995. (a) Operating Statement

Wembley Golf Course Details concerning the operation of the Golf Course are shown on pages 3.64 to 3.74. A summary of the financial position is detailed below:-

(b) Other Information The Wembley Golf Course operates as a stand-alone activity and is budgeted to pay the Town a dividend of $1.627 million in 2014/2015. Any additional revenue raised is transferred to a Golf Course Reserve to be used specifically for Golf Course improvements. The Golf Course is completely self-funding without the expectation that rate revenue would be required for improvements. Similarly, a guaranteed dividend is paid to the Town each year, which subsidises the amount of rates, levied on ratepayers.

18. MAJOR TRADING UNDERTAKING The Wembley Golf Course qualifies under the minimum requirements of Section 3.59 of the Local Government Act 1995 and Regulation 9 of the Functions and General Regulations for a major trading undertaking. The Town does not operate any other major trading undertakings. The information contained in the above Operating Statement is inclusive of all items of revenue and expenditure which has been used in the pricing structure for goods and services provided by the golf Course trading undertaking. There are no other items outside the above Operating Statement used for this purpose.

Budget Est. Actual Budget

2013/2014 2013/2014 2014/2015

Revenue 7,058,500 7,006,662 7,258,500Less: Profit on Disposal of Asset 0 0 (20,000)Net Revenue 7,058,500 7,006,662 7,238,500

Expenditure 6,093,500 6,031,168 6,144,400

Less: Loss on Disposal of Asset 0 (17,248) 0Less: Depreciation and ABC (949,200) (955,568) (1,026,400)Net Expenditure 5,144,300 5,058,352 5,118,000

Cash Surplus 1,914,200 1,948,310 2,120,500Plus Proceeds from sale of plant & equipment 33,636 20,000Less Cash Dividend (1,580,000) (1,580,000) (1,627,000)Less Loan Repayments (334,200) (366,604) (522,000)Project Financing from ELA 8,500Cash Transfer to Reserve 0 35,342 0

Page 2.30

Town of Cambridge Budget Notes 19. MAJOR LAND TRANSACTION

One major land transaction is proposed in the budget. The transaction exceeds the threshold for a major land transaction of $1,000,000, as specified in Section 3.59 of the Local Government Act 1995 and Regulation 7 of the Functions and General Regulations. Details of the proposed transaction is provided below:

Kalinda Drive/The Boulevard Subdivision The Council has completed the development on the corner of Kalinda Drive and The Boulevard known as “Ocean Mia”. The site is approximately 48,000m2 and is zoned R30/R40 with an average density of R35. Land sales are continuing throughout the financial year ended 30 June. All proceeds from land sales are transferred to the Endowment Lands Account. Financial details related to this transaction follow:

Previous Years Budget Totalto 30 Jun 2014 2014/2015

RevenueLand Sales 51,487,462 3,530,000 55,017,462 less: GST (2,665,515) 0 (2,665,515)

48,821,947 3,530,000 52,351,947

ExpenditureSales, Marketing & Holding 641,273 30,000 671,273Constructions Costs 8,320,020 8,320,020Finance costs 308,168 308,168

9,269,461 30,000 9,299,461

Net Proceeds 39,552,487 3,500,000 43,052,487

Cost of Lots sold 6,378,235 984,900 7,363,135

Profit on Sale of Lots 33,174,251 2,515,100 44,988,812

Assets Land held for resale on 1 July 4,856,277 984,900

Plus: Land Development 0Less: Cost of Land Sold 3,871,382 984,900

Land held for resale on 30 June 984,895 0

Liabilities Nil Nil

Net Assets as at 30 June 984,895 0

Page 2.31


20. MONIES HELD IN TRUST

A trust account has been established for funds held by Council over which it has no control. This only applies to unclaimed monies as detailed below:- Unclaimed Monies Money held by the Town for which it is unable to locate the payee. A summary of the expected financial transactions for this account during the year is detailed below: Balance 1 July 2014 $1,829,000 Receipts 30,000 Payments $100,000 Balance 30 June 2015 $1,759,000

Page 2.32

OPERATING BUDGET

Town of CambridgeOperating Budget Summary by ProgramFor the Year Ending 30 June 2015

Page Actual Budget Est. Actual BudgetNo. 2012/2013 2013/2014 30 June 2014 2014/2015

$ $ $ $

REVENUE

General Purpose Funding 3.3 (21,827,789) (23,175,900) (22,936,202) (24,695,500)Governance 3.4 (73,873) (54,000) (185,710) (69,000)Law, Order and Public Safety 3.5 (69,236) (2,133,800) (470,933) (2,012,800)Health 3.6 (60,575) (51,000) (68,200) (67,000)Education and Welfare 3.7 (1,102,248) (1,102,600) (1,071,322) (1,131,000)Community Amenities 3.8 (2,250,781) (2,560,000) (2,854,154) (3,177,000)Recreation and Culture 3.9 (15,599,388) (10,563,500) (10,793,954) (9,756,600)Transport 3.10 (2,655,209) (3,511,000) (2,945,350) (3,492,800)Economic Services 3.11 (486,372) (465,000) (587,962) (516,000)Other Property and Services 3.12 (13,399,714) (24,599,700) (17,368,020) (8,659,900)

(57,525,185) (68,216,500) (59,281,807) (53,577,600)

EXPENDITURE

General Purpose Funding 3.3 569,667 594,400 606,773 583,000Governance 3.4 1,498,118 1,764,300 1,767,495 1,735,200Law, Order and Public Safety 3.5 1,448,894 1,493,800 1,411,533 1,486,800Health 3.6 453,101 507,500 458,271 523,500Education and Welfare 3.7 1,539,519 1,704,500 1,668,063 1,741,600Community Amenities 3.8 5,246,970 5,906,100 5,643,737 5,927,800Recreation and Culture 3.9 17,463,923 17,288,400 17,446,370 17,841,700Transport 3.10 7,269,631 7,748,900 7,127,418 8,172,500Economic Services 3.11 649,764 600,500 596,082 654,200Other Property and Services 3.12 1,789,361 2,097,800 2,250,050 2,570,800

37,928,948 39,706,200 38,975,793 41,237,100

CHANGE IN NET ASSETSRESULTING FROM OPERATIONS (19,596,237) (28,510,300) (20,306,014) (12,340,500)

________________________________________________________________________________________ Page 3.1

Town of CambridgeOperating Budget Summary by Nature and TypeFor the Year Ending 30 June 2015


Notes $ $ $ $

REVENUERates (19,354,871) (20,879,900) (20,922,532) (22,136,000)Operating Grants,Subsidies and Contributions (2,609,268) (2,315,100) (2,017,566) (2,269,000)Non Operating Grants,Subsidies and Contributions (11,208,112) (4,268,500) (2,211,877) (4,159,800)Profit on asset disposals (13,344,578) (24,537,200) (17,420,095) (8,553,500)Fees and charges (1,477,344) (14,611,300) (14,864,208) (14,439,300)Interest earnings (375,234) (1,259,000) (1,477,997) (1,509,000)Other revenue/income (9,155,777) (345,500) (367,532) (511,000)

3 (57,525,184) (68,216,500) (59,281,807) (53,577,600)

EXPENDITUREEmployee costs 15,509,898 16,680,100 16,285,017 16,799,700Materials and contracts 12,314,989 12,286,200 12,662,428 13,604,400Utilities (gas, electricity, water etc.) 1,583,553 2,613,100 2,138,398 2,385,600Depreciation on non-current assets 5,937,912 5,955,500 5,934,449 6,698,000Interest expenses 624,387 758,200 541,296 469,800Insurance expenses 465,264 404,400 404,474 380,600Other Expenditure 697,237 857,200 847,028 811,000Loss on disposal of assets 795,707 151,500 162,701 88,000

3 37,928,947 39,706,200 38,975,793 41,237,100

Change in net assets resulting from operations

(Gain)/Reduction 12(d) (19,596,237) (28,510,300) (20,306,014) (12,340,500)

______________________________________________________________________________Page 3.2

Town of Cambridge


$ $ $ $

GENERAL PURPOSE FUNDING

RevenuesRates

Rate Revenue 3.13 (19,354,871) (20,879,900) (20,922,532) (22,136,000)Financial Services - Rates 3.14 (225,289) (242,000) (231,629) (242,000)

(19,580,160) (21,121,900) (21,154,161) (22,378,000)

General Purpose Grants 3.15 (915,220) (934,000) (444,480) (954,000)

General Financing 3.16 (1,332,410) (1,120,000) (1,337,560) (1,363,500)

Total Revenues (21,287,789) (23,175,900) (22,936,202) (24,695,500)

ExpensesRates

Financial Services - Rates 3.13 547,839 572,400 584,895 561,000

General Financing 3.16 21,828 22,000 21,878 22,000

Total Expenses 569,667 594,400 606,773 583,000

General Purpose Funding (Net) (21,258,122) (22,581,500) (22,329,429) (24,112,500)

________________________________________________________________________________________Page 3.3

Town of Cambridge


$ $ $ $

GOVERNANCE

RevenuesMembers of Council

Members Expenses 3.17 (155) 0 (159) 0(155) 0 (159) 0

Other Governance

Governance Management 3.18 (9,352) (10,000) (80,366) (20,000)Administration - General 3.20 (19) 0 0 0Administration - Customer Services (Admin Centre) 3.21 (62,822) (44,000) (66,153) (49,000)Financial Services - General 3.23 0 0Administration Centre 3.27 (1,526) 0 (39,032)

(73,719) (54,000) (185,550) (69,000)

Total Revenues (73,873) (54,000) (185,710) (69,000)

ExpensesMembers of Council

Members Expenses 3.17 754,005 912,700 901,976 929,2000 0 0 0

754,005 912,700 901,976 929,200Other Governance

Governance Management 3.18 1,012,849 1,111,800 1,115,582 1,126,000Human Resources 3.19 430,058 466,700 468,190 473,900Administration - General 3.20 298,589 220,500 217,680 193,800Administration - Customer Services (Admin Centre) 3.21 481,211 564,800 495,027 577,200Administration - Document Management 3.22 325,988 381,900 346,022 403,900Financial Services - General 3.23 484,018 515,500 553,679 542,900Financial Services - Purchasing/Accounts 3.24 236,133 252,900 238,623 270,900Financial Services - Payroll 3.25 170,596 188,200 200,379 192,100Information Technology 3.26 846,800 1,110,200 935,541 1,233,700Administration Centre 3.27 614,444 682,600 681,813 657,600

4,900,686 5,495,100 5,252,537 5,672,000Less ABC Allocated (4,156,574) (4,643,500) (4,387,017) (4,866,000)

744,112 851,600 865,520 806,000

Total Expenses 1,498,117 1,764,300 1,767,495 1,735,200

Governance (Net) 1,424,245 1,710,300 1,581,786 1,666,200

________________________________________________________________________________________Page 3.4

Town of Cambridge


$ $ $ $

LAW, ORDER & PUBLIC SAFETY

RevenuesAnimal Control

Animal Control 3.28 (44,553) (33,700) (103,695) (65,000)

Other Law, Order & Public Safety

Ranger Services - Other 3.29 (1,000) (5,172) (2,000)Compliance 3.31 (1,611) (10,000) (17,991) (21,000)Surf Life Saving Clubs 3.32 (23,038) (2,089,100) (338,183) (1,924,800)Community Safety 3.33 (35) 0 (5,892) 0

(24,683) (2,100,100) (367,238) (1,947,800)

Total Revenue (69,236) (2,133,800) (470,933) (2,012,800)

ExpenditureAnimal Control

Animal Control 3.28 180,531 191,700 178,615 194,200

Other Law, Order & Public Safety

Ranger Services - Other 3.29 193,651 202,700 224,358 208,200Beach Inspections 3.30 354,164 345,700 345,798 355,100Compliance 3.31 376,847 357,400 311,230 365,100Surf Life Saving Clubs 3.32 166,964 216,800 201,493 194,900Community Safety 3.33 176,737 179,500 150,038 169,300

1,268,363 1,302,100 1,232,918 1,292,600

Total Expenditure 1,448,894 1,493,800 1,411,533 1,486,800

Law, Order & Public Safety (Net) 1,379,658 (640,000) 940,600 (526,000)

________________________________________________________________________________________Page 3.5

Town of Cambridge


$ $ $ $

HEALTH

RevenueHealth - Preventive Services

Health 3.34 (60,575) (51,000) (68,200) (67,000)

Total Revenue (60,575) (51,000) (68,200) (67,000)

ExpenditureHealth - Preventive Services

Health 3.34 453,101 507,500 458,271 523,500

Total Expenditure 453,101 507,500 458,271 523,500

Health (Net) 392,527 456,500 390,071 456,500

________________________________________________________________________________________Page 3.6

Town of Cambridge


$ $ $ $

EDUCATION & WELFARE

RevenueAged & Disabled

Cambridge Senior Services - HACC 3.35 (1,094,509) (1,093,100) (1,061,376) (1,124,500)(1,094,509) (1,093,100) (1,061,376) (1,124,500)

Other Welfare

Youth Services 3.38 (7,738) (9,500) (9,946) (6,500)(7,738) (9,500) (9,946) (6,500)

Total Revenue (1,102,248) (1,102,600) (1,071,322) (1,131,000)

ExpenditureAged & Disabled

Cambridge Senior Services - HACC 3.35 1,146,794 1,213,000 1,243,298 1,243,2001,146,794 1,213,000 1,243,298 1,243,200

Other Welfare

Welfare Services 3.37 96,558 176,600 103,454 170,400Youth Services 3.38 296,167 314,900 321,311 328,000

392,725 491,500 424,765 498,400


Education & Welfare (Net) 437,272 601,900 596,740 610,600

________________________________________________________________________________________Page 3.7

Town of Cambridge


$ $ $ $

COMMUNITY AMENITIES

RevenueSanitation

Waste Management 3.39 (1,780,577) (2,059,000) (2,100,048) (2,576,000)

Town Planning & Regional Development

Planning 3.40 (469,513) (501,000) (698,219) (601,000)Sustainability Management 3.41 (691) 0 (55,887) 0

(470,204) (501,000) (754,106) (601,000)

Total Revenue (2,250,781) (2,560,000) (2,854,154) (3,177,000)

ExpenditureSanitation

Waste Management 3.39 3,870,639 4,166,700 4,012,158 4,227,100

Town Planning & Regional Development

Planning 3.40 1,014,362 1,311,500 1,271,286 1,271,100Sustainability Management 3.41 361,969 427,900 360,294 429,600

1,376,331 1,739,400 1,631,580 1,700,700


Community Amenities (Net) 2,996,189 3,346,100 2,789,584 2,750,800

________________________________________________________________________________________Page 3.8

Town of Cambridge


$ $ $ $

RECREATION & CULTURE

RevenuePublic Halls & Civic Centres

Wembley Community Centre 3.42 (146,461) (135,300) (141,763) (144,500)Leederville Town Hall 3.44 (43,124) (37,500) (54,225) (45,000)The Boulevard Centre 3.45 (549,601) (534,400) (453,414) (528,000)

(739,186) (707,200) (649,402) (717,500)Swimming Areas & Beaches

Bold Park Aquatic Centre 3.47 (998,558) (1,893,500) (1,034,387) (83,100)Ocean Beaches 3.51 (244,115) (234,000) (334,118) (331,500)Ocean Beaches - Buildings 3.52 (3,000) 0 0 0Ocean Beaches - Grounds 3.53 0 (10,000) (120,000) (120,000)

(1,297,108) (2,137,500) (1,488,505) (534,600)Other Sport & Recreation

Clubs - Leased Premises 3.55 (273,403) (234,800) (248,614) (439,500)Sports Grounds 3.57 (6,022,889) (54,000) (1,017,529) (71,500)Parks 3.60 (75,201) (61,000) (83,218) (320,000)Wembley Golf Course 3.64 (6,811,105) (7,058,500) (7,006,662) (7,258,500)Recreation Services 3.74 (78,706) (15,000) (15,832) (75,000)

(13,261,305) (7,423,300) (8,371,854) (8,164,500)Libraries

Cambridge Library 3.76 (49,052) (47,500) (53,455) (49,000)

Other Culture

Quarry Amphitheatre 3.78 (252,737) (248,000) (230,737) (291,000)

Total Revenue (15,599,388) (10,563,500) (10,793,954) (9,756,600)

ExpenditurePublic Halls & Civic Centres

Wembley Community Centre 3.42 325,945 343,200 350,079 363,300Leederville Town Hall 3.44 108,102 90,800 97,161 104,200The Boulevard Centre 3.45 592,463 558,500 534,918 586,300

1,026,510 992,500 982,157 1,053,800Swimming Areas & Beaches

Bold Park Aquatic Centre 3.47 1,571,483 1,539,700 1,623,576 945,000Ocean Beaches - Buildings 3.52 273,644 236,400 231,653 257,200Ocean Beaches - Grounds 3.53 777,242 752,000 728,646 761,500Ocean Beaches - Other 3.54 8,975 7,000 6,545 7,000

2,631,345 2,535,100 2,590,421 1,970,700Other Sport & Recreation

Clubs - Leased Premises 3.55 559,249 731,800 591,120 865,500Sports Grounds - Buildings 3.58 553,206 320,100 354,776 376,200Sports Grounds - Grounds 3.59 751,293 773,500 955,405 789,300Parks - Buildings 3.61 49,974 93,600 61,503 68,200Parks - Grounds 3.62 2,810,184 2,658,200 2,765,076 3,149,600Wembley Golf Course 3.64 6,056,228 6,093,500 6,031,168 6,144,400Recreation Services 3.74 773,559 677,400 727,213 866,500

11,553,694 11,348,100 11,486,262 12,259,700Libraries

Cambridge Library 3.76 1,915,076 2,083,000 2,045,649 2,200,000

Other Culture

Quarry Amphitheatre 3.78 337,298 329,700 341,882 357,500


Recreation & Culture (Net) 1,864,535 6,724,900 6,652,416 8,085,100

________________________________________________________________________________________Page 3.9

Town of Cambridge


$ $ $ $

TRANSPORT

RevenueMaintenance Streets, Roads, Depots

Road Infrastructure 3.80 (1,034,036) (1,646,000) (1,347,407) (1,561,800)Road Reserves 3.82 (85,326) (90,500) (90,500) (90,000)

(1,119,362) (1,736,500) (1,437,907) (1,651,800)Parking Facilities

Parking Control 3.84 (1,535,847) (1,774,500) (1,507,443) (1,841,000)

Total Revenue (2,655,209) (3,511,000) (2,945,350) (3,492,800)

ExpenditureMaintenance Streets, Roads, Depots

Road Infrastructure 3.80 4,955,440 5,157,200 4,668,036 5,585,500Road Reserves 3.82 1,444,668 1,630,500 1,586,555 1,593,500Depot 3.83 309,218 341,300 353,203 326,800 - Less Allocated (309,218) (317,000) (353,203) (326,800)

6,400,108 6,812,000 6,254,591 7,179,000Parking Facilities

Parking Control 3.84 869,523 936,900 872,828 993,500


Transport (Net) 4,614,423 4,237,900 4,182,068 4,679,700

________________________________________________________________________________________Page 3.10

Town of Cambridge


$ $ $ $

ECONOMIC SERVICES

RevenueBuilding Control

Building Control 3.85 (485,827) (462,000) (587,962) (512,000)Swimming Pool Inspections 3.86 (545) (3,000) 0 (4,000)

(486,372) (465,000) (587,962) (516,000)

Total Revenue (486,372) (465,000) (587,962) (516,000)

ExpenditureBuilding Control

Building Control 3.85 558,674 597,500 594,793 651,200Swimming Pool Inspections 3.86 91,090 3,000 1,289 3,000

649,764 600,500 596,082 654,200

Total Expenditure 649,764 600,500 596,082 654,200

Economic Services (Net) 163,392 135,500 8,119 138,200

________________________________________________________________________________________Page 3.11

Town of Cambridge


$ $ $ $

OTHER PROPERTY & SERVICES

RevenueOverheads

Works & Engineering 3.88 (1,994) (1,000) (2,109) 0Parks & Landscaping 3.90 (1,239) (3,000) 0 (3,000)

(3,233) (4,000) (2,109) (3,000)Plant Operation Costs

Works & Engineering 3.91 (80,686) (13,500) (9,067) (15,500)Parks & Landscape 3.92 (7,931) (4,700) (659) (11,000)

(88,617) (18,200) (9,726) (26,500)Unclassified

Asset Management 3.82 (16,000) (4,994) 0Other Property 3.95 (13,307,864) (24,561,500) (17,351,191) (8,630,400)

(13,307,864) (24,577,500) (17,356,185) (8,630,400)

Total Revenue (13,399,714) (24,599,700) (17,368,020) (8,659,900)

ExpenditureOverheads

Works & Engineering 3.87 1,268,510 1,443,300 1,435,382 1,466,800Less Allocated to Works and Services 3.88 (877,635) (1,270,700) (977,363) (1,078,500)Parks & Landscape 3.89 1,599,425 1,712,700 1,759,438 1,775,400Less Allocated to Works and Services 3.90 (1,166,854) (1,210,800) (1,232,090) (1,255,500)Building Management 3.93 266,382 296,100 308,153 310,500Asset Management 3.94 233,488 354,600 276,180 407,500

1,319,083 1,325,200 1,569,700 1,626,200Plant Operation Costs

Works & Engineering 3.91 269,163 283,600 276,929 315,100Less Allocated to Works and Services 3.91 (246,585) (252,900) (206,757) (283,000)Parks & Landscape 3.92 253,559 251,700 271,326 284,600Less Allocated to Works and Services 3.92 (186,228) (219,200) (241,786) (244,500)

89,384 63,200 99,712 72,200Unclassified

Less Allocated to Works and Services 0 0 0Other Property 3.95 376,134 709,400 580,637 872,400Less Allocated to Works and Services 0 0 0

376,134 709,400 580,637 872,400


Other Property & Services (Net) (11,610,356) (22,501,900) (15,117,971) (6,089,100)

Total Operating (Net) (3,903,249) (28,510,300) (20,306,015) (12,340,500)

________________________________________________________________________________________Page 3.12

OPERATING BUDGET

SCHEDULE

Town of Cambridge

Actual Budget Est. Actual C'Fwd Budget Consolidated2012/2013 2013/2014 30 June 2014 2014/2015 2014/2015 2014/2015

$ $ $ $ $ $

RATES

RevenuesGeneral Rates

General Rates - GRV (9,034,691) (9,803,200) (9,803,197) (10,606,000) (10,606,000)General Rates - UV (9,387,871) (9,923,200) (9,923,156) (10,224,000) (10,224,000)

(18,422,562) (19,726,400) (19,726,353) (20,830,000) (20,830,000)Minimum Rates

Minimum Rates - GRV (806,740) (860,900) (860,925) (880,000) (880,000)Minimum Rates - UV (87,780) (92,700) (92,715) (101,000) (101,000)

(894,520) (953,600) (953,640) (981,000) (981,000)

Subtotal General Rates (19,317,082) (20,680,000) (20,679,993) (21,811,000) (21,811,000)

Interim Rates

Interim Rates - GRV (177,634) (183,100) (263,865) (300,000) (300,000)Interim Rates - UV 2,154 (16,800) (22,212) (25,000) (25,000)

(175,480) (199,900) (286,077) (325,000) (325,000)

Rates Revenue (19,354,871) (20,879,900) (20,922,532) (22,136,000) (22,136,000)

Rates (Net) (19,354,871) (20,879,900) (20,922,532) (22,136,000) (22,136,000)

Res/ELA

________________________________________________________________________________________________Page 3.13

Town of Cambridge


$ $ $ $ $ $

Res/ELA

FINANCIAL SERVICES - RATES

RevenuesOther Rates Revenue

Rates Instalment Administration Fee (52,310) (52,000) (53,863) (54,000) (54,000)Rate Interest - Instalments (82,166) (82,000) (90,427) (90,000) (90,000)Rate Interest - Late Payment Penalty (54,844) (50,000) (44,534) (50,000) (50,000)

(189,320) (184,000) (188,824) (194,000) (194,000)Operating Grants & Subsidies

Pensioner Deferred Rates Interest (11,701) (15,000) (6,909) (8,000) (8,000)(11,701) (15,000) (6,909) (8,000) (8,000)

Reimbursements

Reimbursements - Legal Expenses 122 (15,000) (11,607) (15,000) (15,000)122 (15,000) (11,607) (15,000) (15,000)

Other Income

Commission (24,390) (27,000) (24,290) (25,000) (25,000)Other Income (1,000)

(24,390) (28,000) (24,290) (25,000) (25,000)

Financial Services - Rates Revenue (225,289) (242,000) (231,629) (242,000) (242,000)

ExpenditureEmployee Costs

Salaries 191,995 195,700 196,771 192,000 192,000Superannuation 19,898 20,600 21,119 24,500 24,500Workers Compensation 4,217 4,700 4,700 4,500 4,500Uniforms/Protective Clothing & Equipment 600 500 500Fringe Benefits Tax 1,185 1,200 1,445 1,500 1,500Training 2,570 1,900 8,485 2,000 2,000

219,865 224,700 232,520 225,000 225,000

Office Expenses 40,093 40,800 39,293 42,000 42,000

IT & Other Equipment

Software Maintenance/Support 24,767 11,500 17,37024,767 11,500 17,370

Operational Expenses

Valuation Fees 50,869 40,000 63,631 40,000 40,000Bank & Agency Charges 54,734 55,000 57,287 57,000 57,000Search Fees 500

105,604 95,500 120,918 97,000 97,000Other Expenses

Debt Provisions Write-Offs & Refunds 2,430 1,500 1,748 2,000 2,000Debt Collection 1,514 15,000 12,307 5,000 5,000Other Expenses 179 1,000 395 1,000 1,000

4,123 17,500 14,449 8,000 8,000

Sub-total 394,452 390,000 424,550 372,000 372,000

Depreciation 532 300 299 500 500Cost Allocation (ABC) 152,855 182,100 160,046 188,500 188,500

Financial Services - Rates Expenditure 547,839 572,400 584,895 561,000 561,000

Financial Services - Rates (Net) 322,550 330,400 353,266 319,000 319,000

________________________________________________________________________________________________Page 3.14

Town of Cambridge


$ $ $ $ $ $

Res/ELA

GENERAL PURPOSE GRANTS

RevenuesOperating Grants & Subsidies

Financial Assistance Grant (565,850) (568,000) (268,178) (578,000) (578,000)Local Roads Grant (349,370) (366,000) (176,302) (376,000) (376,000)

(915,220) (934,000) (444,480) (954,000) (954,000)

General Purpose Grants Revenue (915,220) (934,000) (444,480) (954,000) (954,000)

________________________________________________________________________________________________Page 3.15

Town of Cambridge


$ $ $ $ $ $

Res/ELA

GENERAL FINANCING

RevenuesInterest Earnings

Interest on Investments - Municipal (714,724) (650,000) (554,275) (600,000) (600,000)Interest on Investments - Reserve (103,772) (80,000) (106,598) (43,500) (43,500)Interest on Investments - Endowment Lands (513,914) (390,000) (676,688) (720,000) (720,000)(1,332,410)General Financing Revenue (1,332,410) (1,120,000) (1,337,560) (1,363,500) (1,363,500)

ExpenditureOperational Expenses

Investment Advisory Fees 21,828 22,000 21,878 22,000 22,000

General Financing Expenditure 21,828 22,000 21,878 22,000 22,000

General Financing (Net) (1,310,582) (1,098,000) (1,315,682) (1,341,500) (1,341,500)

________________________________________________________________________________________________Page 3.16

Town of Cambridge


$ $ $ $ $ $

Res/ELA

MEMBERS EXPENSES


Salaries 174,842 150,000 145,937 153,500 153,500Superannuation 15,444 16,600 14,998 16,500 16,500Workers Compensation 3,208 3,600 3,600 3,500 3,500Uniforms/Protective Clothing & Equipment 517 400 218 500 500Fringe Benefits Tax 1,574 1,700 3,333 3,500 3,500Training 900 1,500 1,833 1,500 1,500

196,486 173,800 169,919 179,000 179,000

Office Expenses 2,775 4,500 3,508 4,500 4,500


Equipment Maintenance 245 500 382 500 500Minor Equipment & Tools 8,525 10,000 13,640 10,000 10,000

8,770 10,500 14,021 10,500 10,500Operational Expenses

Membership Subscriptions 20,819 22,000 21,855 23,000 23,000Personal Insurance 14,504 15,300 11,239 11,000 11,000

35,323 37,300 33,094 34,000 34,000Other Expenses

Mayoral Allowance 60,000 60,000 60,000 62,000 62,000Deputy Mayoral Allowance 6,000 15,000 15,000 15,500 15,500Elected Members - Fees 70,000 205,500 204,318 211,500 211,500Telecommunications Allowance 21,600 31,500 30,701 33,000 33,000Council & Civic Expenses 49,925 52,000 53,547 54,000 54,000Conferences 2,070 8,000 4,255 8,000 8,000Elections 12,000 20,000 20,397 15,000 15,000Gifts & Presentations 1,992 3,000 532 3,000 3,000Other Expenses 7,512 8,000 8,388 8,000 8,000Reimbursement of Expenses 268 500 1,052 500 500

240,367 403,500 398,189 410,500 410,500

Sub-total 483,721 629,600 618,731 638,500 638,500


Members Expenses Expenditure 754,004 912,700 901,976 929,200 929,200

Members Expenses (Net) 754,004 912,700 901,817 929,200 929,200

________________________________________________________________________________________________Page 3.17

Town of Cambridge


$ $ $ $ $ $

Res/ELA

GOVERNANCE MANAGEMENT

RevenuesPrograms

Reform Phase One Pre Planning (50,000)(50,000)

Other Income

Other Income (9,433) (10,000) (30,366) (20,000) (20,000)(9,433) (10,000) (30,366) (20,000) (20,000)

Governance Management Revenue (9,352) (10,000) (80,366) (20,000) (20,000)


Salaries 453,014 461,600 472,136 466,500 466,500Superannuation 48,299 55,000 50,665 54,000 54,000Workers Compensation 10,267 11,100 11,100 11,500 11,500Uniforms/Protective Clothing & Equipment 46 900 1,000 1,000Fringe Benefits Tax 20,009 15,900 22,466 17,000 17,000Training 2,850 4,500 3,175 4,500 4,500

534,485 549,000 559,542 554,500 554,500

Office Expenses 28,323 29,000 26,573 28,500 28,500


Equipment Maintenance 795 500 1,243 1,000 1,000Minor Equipment & Tools 746 500 2,107 1,000 1,000

1,541 1,000 3,350 2,000 2,000Fleet & Plant Running Costs

Running Expenses 8,590 9,900 10,105 12,000 12,000Fixed Costs 4,011 2,700 3,114 3,500 3,500Repairs 349 1,000 896 500 500


Internal Audit Fees 35,466 25,000 19,644 25,000 25,000Advertising 4,227 5,000 4,611 5,000 5,000Legal Expenses 350 2,000 3,287 2,000 2,000Consultants 11,716 10,000 5,990 10,000 10,000Books & Publications 1,211 1,000 1,345 1,000 1,000Membership Subscriptions 10,629 12,000 7,336 9,000 9,000Professional Indemnity 12,085 12,400 13,053 12,000 12,000Book Binding & Repairs 1,000

75,684 68,400 55,265 64,000 64,000Other Expenses

Corporate Library 5,414 6,000 2,345 6,000 6,000Council Publications 13,095 15,000 13,704 15,000 15,000Conferences 5,070 4,000 5,425 4,000 4,000Other Expenses 10,736 12,000 13,351 12,000 12,000Public Relations (Residents Information) 56,055 55,000 47,970 57,000 57,000Special Projects/Research 3,181 25,000 5,493 20,000 25,000 45,000Community Perception Survey 21,000 21,000 21,000Functions & Events 4,552 5,000 4,111 5,000 5,000

98,103 143,000 92,400 20,000 145,000 165,000Programs

Regional Collaboration 25,000 25,000 25,000Mediation Services - Citizens Advice 500 500 500 500Corporate Style Guide 3,133 2,000 782Reform Awareness Campaign 61,603Reform Phase One Pre Planning 57,622

26,931 27,500 120,007 25,500 25,500Loss on Disposal of Assets

Loss on Disposal of Assets 20,624 21,400 4,174 5,500 5,50020,624 21,400 4,174 5,500 5,500

Sub-total 798,641 852,900 875,426 20,000 841,000 861,000

Depreciation 18,204 35,700 32,586 30,000 30,000Cost Allocation (ABC) 196,004 223,200 207,570 235,000 235,000

Governance Management Expenditure 1,012,849 1,111,800 1,115,582 20,000 1,106,000 1,126,000

Governance Management (Net) 1,003,497 1,101,800 1,035,215 20,000 1,086,000 1,106,000

Governance Management (ABC Summary)Overhead Expenditure 1,003,497 363,700 1,035,215 405,500 405,500Less allocated (333,315) (363,700) (364,527) (405,500) (405,500)Under/(Over) Allocated 670,182 670,688

________________________________________________________________________________________________Page 3.18

Town of Cambridge


$ $ $ $ $ $

Res/ELA

HUMAN RESOURCES


Salaries 232,305 237,600 257,763 244,500 244,500Superannuation 24,450 28,900 28,757 31,000 31,000Workers Compensation 5,500 5,600 5,600 6,000 6,000Uniforms/Protective Clothing & Equipment 213 800 116 500 500Fringe Benefits Tax 4,035 4,200 5,922 6,500 6,500Recruitment Expenses 59,326 50,000 41,040 50,000 50,000Training 2,250 2,300 1,085 2,500 2,500Less OHS allocated from Workers Comp Provision (30,880) (32,000) (17,401) (33,000) (33,000)

297,199 297,400 322,881 0 0 308,000 308,000

Office Expenses 4,193 4,000 2,775 4,000 4,000


Information Systems 323 431Minor Equipment & Tools 936 500 318 500 500

1,817 500 749 500 500Fleet & Plant Running Costs

Running Expenses 5,573 5,400 6,088 6,000 6,000Fixed Costs 633 500 880 1,000 1,000Repairs 441 500 754 500 500


Consultants 9,227 10,500 9,400 12,000 12,000Membership Subscriptions 5,870 6,000 3,388 3,500 3,500Other Insurance 4,956 5,000 4,956 5,000 5,000

20,053 21,500 17,744 20,500 20,500Other Expenses

Conferences 1,000 1,000 1,000Industrial Services 9,882 11,000 10,930 14,000 14,000Organisational Training & Development 10,000 1,915 8,000 8,000Other Expenses 295 500 532 500 500Workplace Safety 7,905 10,000 11,870 10,000 10,000

18,082 32,500 25,247 8,000 25,500 33,500Programs

Employee Assistance Program 5,250 5,500 4,000 5,500 5,500Employee Health Program 1,860 5,000 3,239 7,500 7,500Employee Recognition Scheme 6,000 4,000 800 4,000 4,000


Loss on Disposal of Assets 12,900 9,28212,900 9,282

Sub-total 361,101 389,700 394,437 8,000 383,000 391,000


Human Resources Expenditure 430,054 466,700 468,190 8,000 465,900 473,900

Human Resources (Net) 430,054 466,700 468,190 8,000 465,900 473,900

Human Resources (ABC Summary)Overhead Expenditure 430,058 466,700 468,190 465,900 465,900Less allocated (430,058) (466,700) (458,909) (465,900) (465,900)

Under/(Over) Allocated 9,282

________________________________________________________________________________________________Page 3.19

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ADMINISTRATION - GENERAL


Salaries 67,252 72,100 74,180 73,500 73,500Superannuation 9,271 9,900 10,173 10,500 10,500Workers Compensation 1,467 1,700 1,700 2,000 2,000Uniforms/Protective Clothing & Equipment 100Fringe Benefits Tax 4,261 4,400 4,272 3,500 3,500Training 1,523 2,100 946 2,000 2,000

83,774 90,300 91,272 91,500 91,500

Office Expenses 27,553 30,500 30,605 32,500 32,500

Fleet & Plant Running Costs

Running Expenses 1,933 2,500 1,720 2,000 2,000Fixed Costs 766 500 622 500 500Repairs 500


Books & Publications 703 1,000 629 1,000 1,000Professional Indemnity 2,190 2,200 2,316 2,500 2,500

2,893 3,200 2,944 3,500 3,500Other Expenses

Other Expenses 1,565 1,500 2,034 1,500 1,500Integrated Planning & Risk 141,095 47,000 49,867 20,000 20,000Provisions 6,035 7,500 4,610 8,000 8,000

148,695 56,000 56,512 29,500 29,500

Sub-total 266,215 183,500 183,674 159,500 159,500


Administration - General Expenditure 298,589 220,500 217,680 193,800 193,800

Administration - General (Net) 298,589 220,500 217,680 193,800 193,800

Administration - General (ABC Summary)

Overhead Expenditure 298,570 211,000 217,680 193,800 193,800Less allocated (298,357) (211,000) (217,680) (193,800) (193,800)

Under/(Over) Allocated 213

________________________________________________________________________________________________Page 3.20

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ADMINISTRATION - CUSTOMER SERVICES

RevenuesOther Income

Property Information Fees (58,565) (40,000) (62,754) (45,000) (45,000)Other Fees & Charges (4,257) (4,000) (3,399) (4,000) (4,000)

(62,822) (44,000) (66,153) (49,000) (49,000)

Customer Services (Admin Centre) Revenue (62,822) (44,000) (66,153) (49,000) (49,000)


Salaries 272,510 300,600 280,100 313,500 313,500Superannuation 30,121 32,200 32,116 36,000 36,000Workers Compensation 6,325 7,200 7,200 7,500 7,500Uniforms/Protective Clothing & Equipment 2,063 1,000 1,569 1,000 1,000Fringe Benefits Tax 1,926 1,700 1,686 1,000 1,000Training 2,462 3,900 1,740 4,000 4,000

315,407 346,600 324,411 363,000 363,000

Office Expenses 19,821 50,000 14,940 25,000 25,000


Software Licences 9,000 9,000Equipment Maintenance 1,982 2,000 1,707 3,000 3,000Minor Equipment & Tools 384 500 500 500


Advertising 4,367 5,500 8,870 10,000 10,0004,367 5,500 8,870 10,000 10,000

Other Expenses

Banking Collection Service 3,336 3,500 4,387 4,000 4,0003,336 3,500 4,387 4,000 4,000

Internal Expenditure Allocations

Centre Outgoings Allocation 13,500 13,500 13,500 14,000 14,00013,500 13,500 13,500 14,000 14,000

Sub-total 358,798 421,600 367,815 428,500 428,500

Depreciation 1,785 607 500 500Cost Allocation (ABC) 120,628 143,200 126,605 148,200 148,200

Customer Services (Admin Centre) Expenditure 481,211 564,800 495,027 577,200 577,200

Admin - Customer Services (Net) 418,389 520,800 428,874 528,200 528,200

Administration - Customer Services (ABC Summary)Overhead Expenditure 418,389 520,800 428,874 528,200 528,200Less allocated (418,389) (520,800) (428,874) (528,200) (528,200)

Under/(Over) Allocated

________________________________________________________________________________________________Page 3.21

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ADMINISTRATION - DOCUMENT MANAGEMENT


Salaries 179,859 210,000 197,685 217,000 217,000Superannuation 21,617 25,400 23,223 27,000 27,000Workers Compensation 4,400 5,000 5,000 5,500 5,500Uniforms/Protective Clothing & Equipment 576 600 500 500Fringe Benefits Tax 1,672 1,700 1,432 1,000 1,000Training 4,100 4,000 4,000

208,124 246,800 227,340 255,000 255,000

Office Expenses 565 1,000 999 1,000 1,000

IT & Other Equipment 4,000Software Licences 9,545 15,000 4,000 26,500 26,500Equipment Maintenance 1,975 2,000 1,874 2,000 2,000Minor Equipment & Tools 1,000 240 1,000 1,000


Other Services Expenses 1,468 1,500 1,906 1,500 1,5001,468 1,500 1,906 1,500 1,500

Other Expenses

Document Destruction Service 376 500 684 500 500376 500 684 500 500

Sub-total 222,053 271,800 237,044 287,500 287,500


Admin - Document Management Expenditure 325,988 381,900 346,022 403,900 403,900

Admin - Document Management (Net) 325,988 381,900 346,022 403,900 403,900

Administration - Document Management (ABC Summary)Overhead Expenditure 325,988 381,900 346,022 403,900 403,900Less allocated (325,988) (381,900) (346,022) (403,900) (403,900)


________________________________________________________________________________________________Page 3.22

Town of Cambridge


$ $ $ $ $ $

Res/ELA

FINANCIAL SERVICES - GENERAL



375,561 388,900 408,693 397,000 397,000

Office Expenses 3,090 2,300 2,579 2,500 2,500


Software Maintenance/Support 2,873 4,000 6,028 4,000 4,000Minor Equipment & Tools 665 1,000 2,523 1,000 1,000


Running Expenses 4,157 4,000 4,341 4,000 4,000Fixed Costs 581 500 1,269 1,000 1,000Repairs 77 500 500 500


Audit Fees 18,340 25,000 37,600 26,000 26,000Bank & Agency Charges 6,360 7,000 6,879 7,000 7,000Books & Publications 995 500 838 1,000 1,000Membership Subscriptions 773 1,000 1,586 1,000 1,000Professional Indemnity 2,190 2,000 2,105 2,000 2,000Other Insurance 3,021 4,000 6,681 7,000 7,000

31,679 39,500 55,689 44,000 44,000Other Expenses

Debt Provisions Write-Offs & Refunds 12 500 10 500 500Debt Collection 500 500 500WALGA Taxation Service 1,745 1,800 1,830 2,000 2,000



Sub-total 420,439 443,500 482,962 463,000 463,000


Financial Services - General Expenditure 484,018 515,500 553,679 542,900 542,900

Financial Services - General (Net) 484,018 515,500 553,679 542,900 542,900

Financial Services - General (ABC Summary)Overhead Expenditure 484,018 515,500 553,679 542,900 542,900Less allocated (484,018) (515,500) (553,679) (542,900) (542,900)


________________________________________________________________________________________________Page 3.23

Town of Cambridge


$ $ $ $ $ $

Res/ELA

FINANCIAL SERVICES - PURCHASING/ACCOUNTS


Salaries 176,141 182,600 170,842 192,000 192,000Superannuation 20,357 19,400 21,968 24,000 24,000Workers Compensation 4,125 4,400 4,400 4,500 4,500Uniforms/Protective Clothing & Equipment 80 500 50 500 500Fringe Benefits Tax 1,185 1,200 1,445 1,500 1,500Training (24,733) 1,800 2,000 2,000Less Allocated to projects (25,000) (24,243) (25,300) (25,300)

177,155 184,900 174,462 199,200 199,200

Office Expenses 2,601 2,500 3,974 2,500 2,500


Minor Equipment & Tools 500 720 500 500500 720 500 500


Membership Subscriptions 500 500 500500 500 500

Other Expenses

Other Expenses 749 500 303 500 500749 500 303 500 500

Sub-total 180,504 188,900 179,459 203,200 203,200

Depreciation 478Cost Allocation (ABC) 55,151 64,000 59,164 67,700 67,700

Financial Svces - Purchasing/Accounts Exp 236,133 252,900 238,623 270,900 270,900

Financial Svces - Purchasing/Accounts (Net) 236,133 252,900 238,623 270,900 270,900

Financial Services - Purchasing/Accounts (ABC Summary)Overhead Expenditure 236,133 252,900 238,623 270,900 270,900Less allocated (236,133) (252,900) (238,623) (270,900) (270,900)


________________________________________________________________________________________________Page 3.24

Town of Cambridge


$ $ $ $ $ $

Res/ELA

FINANCIAL SERVICES - PAYROLL


Salaries 117,564 126,300 145,031 129,000 129,000Superannuation 13,522 17,500 14,014 15,500 15,500Workers Compensation 2,842 3,100 3,100 3,000 3,000Uniforms/Protective Clothing & Equipment 400 77 500 500Fringe Benefits Tax 1,185 1,200 1,445 1,500 1,500Training 1,492 1,200 1,209 1,500 1,500

136,605 149,700 164,877 151,000 151,000

Office Expenses 1,873 1,500 1,939 1,500 1,500


Equipment Maintenance 1,127 500 500 500Minor Equipment & Tools 399

1,127 500 399 500 500Other Expenses

Other Expenses 232 200 500 500232 200 500 500

Sub-total 139,837 151,900 167,215 153,500 153,500

Depreciation 223 100 135Cost Allocation (ABC) 30,535 36,200 33,029 38,600 38,600

Financial Services - Payroll Expenditure 170,596 188,200 200,379 192,100 192,100

Financial Services - Payroll (Net) 170,596 188,200 200,379 192,100 192,100

Financial Services - Payroll (ABC Summary)Overhead Expenditure 170,596 188,200 200,379 192,100 192,100Less allocated (170,596) (188,200) (200,379) (192,100) (192,100)


________________________________________________________________________________________________Page 3.25

Town of Cambridge


$ $ $ $ $ $

Res/ELA

INFORMATION TECHNOLOGY


Salaries 322,779 366,300 374,032 381,500 381,500Allowances 1,000 1,000 1,000Superannuation 35,445 39,800 39,572 43,500 43,500Workers Compensation 7,700 8,700 8,700 9,000 9,000Uniforms/Protective Clothing & Equipment 900 1,000 1,000Fringe Benefits Tax 4,261 4,400 4,272 3,500 3,500Training 7,798 16,800 6,702 17,000 17,000

377,983 437,900 433,278 456,500 456,500

Office Expenses 3,518 4,000 5,344 4,000 4,000


Information Systems (Network Charges) 18,847 16,000 15,388 20,000 20,000Software Maintenance/Support 3,414 52,000 19,961 22,000 22,000Software Licences 118,453 115,100 85,706 15,500 147,000 162,500Equipment Maintenance 16,912 40,000 42,944 63,500 63,500Minor Equipment & Tools 5,882 6,000 3,385 6,000 6,000

163,508 229,100 167,384 15,500 258,500 274,000Operational Expenses

Other Insurance 3,826 7,000 2703,826 7,000 270

Other Expenses

Other Expenses 542 500 165 500 500Website Development & Maintenance 18,875 28,000 15,650

19,417 28,500 15,815 500 500Internal Expenditure Allocations


Sub-total 575,252 713,500 629,090 15,500 726,500 742,000


Information Technology Expenditure 846,800 1,110,200 935,541 15,500 1,218,200 1,233,700

Information Technology (Net) 846,800 1,110,200 935,541 15,500 1,218,200 1,233,700

Information Technology (ABC Summary)Overhead Expenditure 846,800 1,110,200 935,541 15,500 1,218,200 1,233,700Less allocated (846,800) (1,110,200) (935,541) (1,218,200) (1,218,200)


________________________________________________________________________________________________Page 3.26

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ADMINISTRATION CENTRE

ExpenditureInfrastructure

Machinery Breakdown Insurance 256 2,500Administration Centre - Building 368,770 344,700 385,025 349,000 349,000Interest Expenses 5,097 5,500 4,631 3,300 3,300Administration Centre - Grounds 29,188 36,800 35,478 40,000 40,000

403,311 389,500 425,134 392,300 392,300Non-Capital Works 25,500Fitout of rangers storage shed 3,200 3,000 3,000Installation of seals to doors & windows throughout 10,000 10,000Reconfigure Rangers Work Area 10,000 10,000 10,000Replace Roof Sheeting to North & Central Plant Rooms 10,000 10,000Interface between Fire Alarm system & Transportable 6,000 6,000Feasibility Study of Energy Reduction Initiatives 50,000 47,150

25,500 63,200 47,150 13,000 26,000 39,000

Sub-total 428,811 452,700 472,284 13,000 418,300 431,300


Administration Centre Expenditure 614,444 682,600 681,813 13,000 644,600 657,600

Administration Centre (Net) 614,445 682,600 642,781 13,000 644,600 657,600

Administration Centre (ABC Summary)Overhead Expenditure 612,919 632,600 642,781 644,600 644,600Less allocated (612,919) (632,600) (642,781) (644,600) (644,600)

Under/(Over) Allocated () ()

________________________________________________________________________________________________Page 3.27

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ANIMAL CONTROL

RevenuesFees & Charges - Non-Local Govt Property

Licences/Permits Fees (24,164) (21,500) (79,016) (45,000) (45,000)Fines (13,344) (8,000) (16,624) (14,000) (14,000)Impounding Fees (3,200) (3,500) (3,177) (5,000) (5,000)Other Fees and Charges (3,845) (700) (768) (1,000) (1,000)

(44,553) (33,700) (99,585) (65,000) (65,000)Other Income

Cat Sterilisation (4,110)(4,110)

Animal Control Revenue (44,553) (33,700) (103,695) (65,000) (65,000)


Salaries 84,142 101,500 90,380 91,500 91,500Superannuation 10,492 12,800 10,691 12,000 12,000Workers Compensation 1,833 2,500 2,500 2,000 2,000Uniforms/Protective Clothing & Equipment 577 700 369 500 500Fringe Benefits Tax 2,959 3,700 3,841 4,000 4,000Training 415 1,000 310 1,000 1,000

100,418 122,200 108,090 111,000 111,000

Office Expenses 2,967 3,000 3,009 3,000 3,000


Minor Equipment & Tools 295 500 994 1,000 1,0004,184 500 994 1,000 1,000


Running Expenses 5,644 4,800 3,769 4,000 4,000Fixed Costs 1,016 1,000 758 1,000 1,000Repairs 192 500 500 500


Advertising 500 1,123 1,000 1,000Legal Expenses 7,559 8,000 6,714 8,000 8,000Other Operational Expenses 1,534 2,000 1,379 2,000 2,000Pound Fees 8,112 8,000 8,242 8,000 8,000

17,205 11,700 17,458 19,000 19,000Other Expenses

Cat Sterlisation 1,435 1,000 1,312 2,000 2,000Promotions 1,745 2,000 2,000 2,000

3,180 3,000 1,312 4,000 4,000

Sub-total 141,282 146,700 135,391 143,500 143,500


Animal Control Expenditure 180,531 191,700 178,615 194,200 194,200

Animal Control (Net) 135,978 158,000 74,920 129,200 129,200

________________________________________________________________________________________________Page 3.28

Town of Cambridge


$ $ $ $ $ $

Res/ELA

RANGER SERVICES - OTHER


Fines (1,000) (5,172) (2,000) (2,000)(1,000) (5,172) (2,000) (2,000)

Ranger Services - Other Revenue (1,000) (5,172) (2,000) (2,000)


Salaries 95,578 104,500 102,408 98,500 98,500Superannuation 12,500 13,400 16,809 12,000 12,000Workers Compensation 2,017 2,500 2,500 2,500 2,500Uniforms/Protective Clothing & Equipment 424 600 1,077 500 500Fringe Benefits Tax 3,770 4,500 4,546 4,500 4,500Training 485 1,000 457 1,000 1,000

114,774 126,500 127,797 119,000 119,000

Office Expenses 6,751 6,000 7,216 7,000 7,000


Minor Equipment & Tools 638 1,000 22 1,000 1,00010,128 1,000 22 1,000 1,000


Running Expenses 13,031 12,000 11,735 12,000 12,000Fixed Costs 1,891 2,000 2,745 2,500 2,500Repairs 1,836 1,000 1,267 1,000 1,000Plant Consumables


Legal Expenses 1,664 11,867 3,000 3,000Professional Indemnity 2,190 2,000 2,105 2,000 2,000

3,854 2,000 13,973 5,000 5,000Other Expenses

Fire Breaks 845 1,300 532 1,000 1,000Other Expenses 140 500 882 1,000 1,000

985 1,800 1,414 2,000 2,000Programs

Emergency Management 484 1,200 1,500 1,500484 1,200 1,500 1,500

Loss on Disposal of Assets

Loss on Disposal of Assets 5,500 11,957 4,000 4,0005,500 11,957 4,000 4,000

Sub-total 153,734 159,000 178,127 155,000 155,000


Ranger Services - Other Expenditure 193,651 202,700 224,358 208,200 208,200

Ranger Services - Other (Net) 193,651 201,700 219,187 206,200 206,200

________________________________________________________________________________________________Page 3.29

Town of Cambridge


$ $ $ $ $ $

Res/ELA

BEACH INSPECTIONS

ExpenditureOther Expenses

Contract Beach Inspections 339,265 335,000 335,854 344,000 344,000Promotions 109 1,000 1,000 1,000

339,374 336,000 335,854 345,000 345,000

Sub-total 344,414 336,000 335,854 345,000 345,000

Cost Allocation (ABC) 9,750 9,700 9,944 10,100 10,100

Beach Inspections Expenditure 354,164 345,700 345,798 355,100 355,100

Beach Inspections (Net) 354,164 345,700 345,798 355,100 355,100

________________________________________________________________________________________________Page 3.30

Town of Cambridge


$ $ $ $ $ $

Res/ELA

COMPLIANCE


Licences/Permits Fees (9,844) (12,000) (12,000)Fines (1,611) (10,000) (7,535) (8,000) (8,000)Swimming Pool Inspection (613) (1,000) (1,000)

(1,611) (10,000) (17,991) (21,000) (21,000)

Compliance Revenue (1,611) (10,000) (17,991) (21,000) (21,000)


Salaries 204,437 229,300 202,269 247,000 247,000Superannuation 25,722 26,500 23,717 28,000 28,000Workers Compensation 5,042 5,500 5,500 6,000 6,000Uniforms/Protective Clothing & Equipment 521 1,200 1,591 1,000 1,000Fringe Benefits Tax 16,854 15,300 13,244 6,000 6,000Training 1,203 2,200 965 2,500 2,500

253,779 280,000 247,285 290,500 290,500

Office Expenses 901 1,500 1,072 1,500 1,500


Minor Equipment & Tools 17 500 6071,847 500 607


Running Expenses 5,936 6,000 4,636 6,000 6,000Fixed Costs 1,619 1,500 2,364 2,000 2,000Repairs 296 500 499 500 500


Consultants 1,000 1,000Legal Expenses 73,142 20,000 4,737 20,000 20,000

73,142 20,500 4,737 21,000 21,000Other Expenses

Enforcement Action Expenses 8,145 10,000 10,000 5,000 15,000Other Expenses 3,306 1,000 103 1,000 1,000

11,451 10,500 103 10,000 6,000 16,000Loss on Disposal of Assets


Sub-total 348,970 328,900 278,440 10,000 330,000 340,000


Compliance Expenditure 376,847 357,400 311,230 10,000 365,100 375,100

Compliance (Net) 375,236 347,400 293,239 10,000 344,100 354,100

________________________________________________________________________________________________Page 3.31

Town of Cambridge


$ $ $ $ $ $

Res/ELA

SURF LIFE SAVING CLUBS

City of Perth Surf Life Saving Club

RevenuesCapital Grants

New Surf Club Premises at City Beach - CSRFF (950,000) (40,000)(950,000) (40,000)

Capital Contributions

City of Perth Surf Life Saving Club (1,110,000) (250,000) (1,900,000) (1,900,000)(1,110,000) (250,000) (1,900,000) (1,900,000)

Fees & Charges - Local Govt Property

Building Fund (5,000) (5,000)Waste Fee (1,138) (1,200) (1,000)

(1,138) (1,200) (1,000) (5,000) (5,000)

City of Perth Surf Lifesaving Club Revenue (1,138) (2,061,200) (291,000) 10,000 (1,905,000) (1,895,000)


Donations Contributions & Subsidies 11,604 12,000 12,000 19,000 19,00011,604 12,000 12,000 19,000 19,000

Infrastructure

City of Perth Surf Lifesaving Club 13,909 16,900 15,181 Res13,909 16,900 15,181

Sub-total 25,513 28,900 27,181 19,000 19,000

Depreciation 12,211 300 285 500 500Cost Allocation (ABC) 7,287 7,600 7,402 8,000 8,000

City of Perth Surf Lifesaving Club Expenditure 45,011 36,800 34,868 27,500 27,500

Floreat Surf Life Saving Club

RevenuesReimbursements

Reimbursements - Insurance Claims (3,228) (17,631)Reimbursements - Other (5,400) (5,812) (6,000) (6,000)

(3,228) (5,400) (23,443) (6,000) (6,000)Fees & Charges - Local Govt Property

Building Fund (17,797) (18,700) (17,467) (18,700) (18,700)Car Park Fund (330)Waste Fee (1,636) (1,200) (2,673) (2,500) (2,500)Other Administration Fees (3,270) (2,600) (3,270) (2,600) (2,600)

(22,703) (22,500) (23,740) (23,800) (23,800)

Floreat Surf Lifesaving Club Revenue (25,931) (27,900) (47,183) (29,800) (29,800)


Donations Contributions & Subsidies 25,850 26,500 26,470 27,500 27,50025,850 26,500 26,470 27,500 27,500

Infrastructure

Floreat Surf Life Saving Club 30,103 42,000 52,520 Res 43,000 43,00030,103 42,000 52,520 43,000 43,000

Floreat Surf Life Saving Club (Continued)

Non-Capital Works

Replace Stair Nosing Res 10,000 10,000Replace non compliant window in bar area Res 5,000 5,000Structural engineers assessment 30,000 21,039 9,000 Res 9,000Resealing to protect surface to entire balacony area 8,000 ResReplace first Floor Switch Board 7,500 5,618 ResReplace Steel Gates (2) Northern side and Tower access 5,000 Res

5,581 50,500 26,657 9,000 15,000 24,000

Sub-total 61,535 119,000 105,647 9,000 85,500 94,500

Depreciation 59,504 60,100 60,047 72,000 72,000Cost Allocation (ABC) 914 900 932 900 900

Floreat Surf Life Saving Club Expenditure 121,953 180,000 166,626 9,000 158,400 167,400

Surf Life Saving Clubs (Net) 139,895 (1,872,300) (136,690) 9,000 (1,748,900) (1,739,900)

________________________________________________________________________________________________Page 3.32

Town of Cambridge


$ $ $ $ $ $

Res/ELA

COMMUNITY SAFETY


Salaries 42,110 40,100 42,784 41,500 41,500Superannuation 3,809 3,900 4,291 4,000 4,000Workers Compensation 733 900 900 1,000 1,000Uniforms/Protective Clothing & Equipment 200Fringe Benefits Tax 285 300 298 500 500Training 400 500 500

46,937 45,800 48,273 47,500 47,500Programs

Crime Deterrent Programs 62,419 75,000 50,135 65,000 65,000Youth & Child Safety 12,909 14,000 15,015 14,000 14,000Community Safety Other 23,292 10,000 6,459 10,000 10,000

98,620 99,000 71,609 89,000 89,000

Sub-total 145,556 145,300 119,882 136,500 136,500


Community Safety Expenditure 176,671 179,500 150,038 169,300 169,300

Community Safety (Net) 176,636 179,500 144,146 169,300 169,300

________________________________________________________________________________________________Page 3.33

Town of Cambridge


$ $ $ $ $ $

Res/ELA

HEALTH


Licences/Permits Fees (51,701) (45,400) (61,443) (62,000) (62,000)(51,701) (45,400) (61,443) (62,000) (62,000)

Other Income

Other Fees & Charges (2,965) (5,000) (1,380) (3,000) (3,000)Other Income (5,909) (600) (5,377) (2,000) (2,000)

(8,874) (5,600) (6,757) (5,000) (5,000)

Health Revenue (60,575) (51,000) (68,200) (67,000) (67,000)


Salaries 249,805 288,100 264,495 290,500 290,500Superannuation 30,332 34,500 29,819 34,500 34,500Workers Compensation 5,775 7,000 7,000 7,000 7,000Uniforms/Protective Clothing & Equipment 1,125 800 1,638 500 500Fringe Benefits Tax 10,436 10,300 10,579 14,000 14,000Training 1,321 2,800 3,000 3,000

298,794 343,500 313,532 349,500 349,500

Office Expenses 4,485 3,700 3,519 4,500 4,500


Minor Equipment & Tools 2,323 1,800 656 2,000 2,0008,536 1,800 656 2,000 2,000


Running Expenses 4,412 1,700 4,617 5,000 5,000Fixed Costs 1,358 1,400 1,460 1,500 1,500Repairs 191 600 482 500 500


Books & Publications 598 1,000 547 1,000 1,000Membership Subscriptions 791 1,000 768 1,000 1,000Professional Indemnity 12,346 12,100 12,737 12,500 12,500

13,735 14,100 14,052 14,500 14,500Other Expenses

Conferences 280 1,000 2,748 3,000 3,000Food Control 5,988 6,000 6,150 6,500 6,500Other Expenses 629 1,000 73 1,000 1,000Pest Control 2,293 2,200 1,355 2,500 2,500Pollution/Noise Control 3,313 2,500 2,500 2,500


Loss on Disposal of Assets 6,500 (5,543) 2,500 2,5006,500 (5,543) 2,500 2,500

Sub-total 344,013 386,000 343,101 395,500 395,500


Health Expenditure 453,101 507,500 458,271 523,500 523,500

Health (Net) 392,527 456,500 390,071 456,500 456,500

________________________________________________________________________________________________Page 3.34

Town of Cambridge


$ $ $ $ $ $

Res/ELA

CAMBRIDGE SENIOR SERVICES - HACC


Operational Subsidy (908,142) (927,100) (935,269) (989,000) (989,000)(908,142) (927,100) (935,269) (989,000) (989,000)

Non-Operating Grants & Subsidies

Capital Grants (44,493) (26,500) (4,032) (14,500) (14,500)(44,493) (26,500) (4,032) (14,500) (14,500)

Interest Earnings

Operational Subsidy - Interest (7,924) (7,000) (5,476) (5,500) (5,500)(7,924) (7,000) (5,476) (5,500) (5,500)

Fees

Allied Health Fees (13,690) (15,500) (10,867) (12,000) (12,000)Day Centre Fees (51,074) (55,300) (35,838) (45,000) (45,000)Home Help Fees (36,587) (38,000) (34,495) (38,000) (38,000)Home Maintenance Fees (922) (1,000) (690)Home Respite Fees (848) (200) (1,200) (500) (500)Personal Care Fees (2,588) (1,500) (1,008) (1,500) (1,500)Social Support Fees (12,360) (13,000) (8,868) (9,500) (9,500)Transport Fees (872) (1,000) (1,085) (1,000) (1,000)Transport CBDC (3,355) (10,711)

(122,296) (125,500) (104,760) (107,500) (107,500)Other Income

Excursion Income (6,255) (6,000) (7,729) (6,000) (6,000)Fundraising Income (2,468) (1,000) (4,110) (2,000) (2,000)Other Income (2,962)

(11,685) (7,000) (11,839) (8,000) (8,000)

Cambridge Senior Services - HACC Revenue (1,094,540) (1,093,100) (1,061,376) (1,124,500) (1,124,500)


Salaries 761,036 806,100 814,172 829,000 829,000Allowances 20,624 8,900 17,640 15,000 15,000Superannuation 84,782 98,600 90,078 101,000 101,000Workers Compensation 16,408 19,500 19,500 20,000 20,000Uniforms/Protective Clothing & Equipment 1,511 3,200 1,801 3,000 3,000Fringe Benefits Tax 6,048 6,300 7,877 7,000 7,000Training 2,754 5,100 2,223 5,000 5,000

893,163 947,700 953,291 980,000 980,000

Office Expenses 9,326 7,100 11,150 9,500 9,500


Information Systems 5,044 6,000 5,044 6,000 6,000Software Licences 5,930 5,200 4,672 5,000 5,000Equipment Maintenance 851 1,000 1,000 1,000Minor Equipment & Tools 2,890 1,000 3,978 1,500 1,500


Running Expenses 13,036 17,100 14,971 15,000 15,000Fixed Costs 3,783 4,100 4,898 5,000 5,000Repairs 4,162 1,200 4,178 4,000 4,000


Audit Fees 1,400 1,500 1,500 1,500Advertising 420 1,000 1,000 1,000Membership Subscriptions 525 1,000 182 500 500Other Operational Expenses 528 1,000 25,369 1,000 1,000

2,873 4,500 25,551 4,000 4,000

________________________________________________________________________________________________Page 3.35

Town of Cambridge


$ $ $ $ $ $

Res/ELA

CAMBRIDGE SENIOR SERVICES - HACC (Continued)

Other Expenses

Employee Recoverable Expenditure

Client Management Services 1,546 1,000 986 1,000 1,000Contract Care Services 11,974 11,000 7,963 7,000 7,000Conferences 500 500 500Excursion Expenses 4,860 2,000 6,900 4,000 4,000Fundraising Expenses 500 562 1,000 1,000Home Maintenance Expenses 1,790 2,500 885 500 500Provisions 26,659 27,700 27,707 28,000 28,000Special Events 2,949 3,000 4,673 4,000 4,000Meals (Home Delivered) 2,237 3,000 1,219 1,500 1,500Volunteer Expenses 500 126Promotions 500

52,015 52,200 51,021 47,500 47,500Infrastructure

Cleaning 2,000 345 1,000 1,000Utilities 6,680 6,000 7,001 7,000 7,000


Loss on Disposal of Assets 8,6508,650

Internal Expenditure Allocations


Sub-total 1,019,754 1,075,100 1,114,749 1,106,500 1,106,500


Cambridge Senior Services - HACC Expenditure 1,146,794 1,213,000 1,243,298 1,243,200 1,243,200

Cambridge Senior Services - HACC (Net) 52,254 119,900 181,921 118,700 118,700

Less Partial Costs Allocated (82,215) (91,500) (88,460) (96,200) (96,200)Less Loss on Disposal of Assets (8,650)Less Depreciation (26,794) (28,400) (22,088) (22,500) (22,500)Transfer to/(from) Reserve 56,755 (18,949)

Cambridge Senior Services - HACC (Net) 43,775

________________________________________________________________________________________________Page 3.36

Town of Cambridge


$ $ $ $ $ $

Res/ELA

WELFARE SERVICES


Salaries 23,813 48,200 47,297 50,000 50,000Superannuation 2,285 5,400 2,159 6,000 6,000Workers Compensation 1,100 1,200 1,200 1,000 1,000Uniforms/Protective Clothing & Equipment 100Fringe Benefits Tax 285 300 298 500 500Training 455 500 594 500 500

27,938 55,700 51,548 58,000 58,000Programs

Disability Services 25,369 24,000 5,459 20,000 6,000 26,00025,369 24,000 5,459 20,000 6,000 26,000

Contributions

Volunteer Task Force - Donation 3,500 3,500 3,500 3,500 3,500People Who Care - Donation 1,000 1,000 1,000 1,000 1,000Whitfords Sea Search and Rescue 5,000 5,000 5,000 5,000 5,000Churchlands Senior High School 2,000 2,000 2,000 2,000 2,000Shenton College - Chaplain Contribution 2,000 2,000 2,000 2,000 2,000Lake Monger Primary School 500 500 500 500 500West Leederville Primary School 500 500 500 500 500Floreat Park Primary School 500 500 500 500 500

15,000 15,000 15,000 15,000 15,000Non-Capital Works

Disability Access Projects 50,000 1,979 38,000 38,00050,000 1,979 38,000 38,000

Sub-total 68,308 144,700 73,986 58,000 79,000 137,000


Welfare Services Expenditure 96,558 176,600 103,454 58,000 112,400 170,400

Welfare Services (Net) 96,558 176,600 103,454 58,000 112,400 170,400

________________________________________________________________________________________________Page 3.37

Town of Cambridge


$ $ $ $ $ $

Res/ELA

YOUTH SERVICES


Operating Grants (2,000) (2,000)(2,000) (2,000)

Fees & Charges - Non-Local Govt Property

Other Fees and Charges (264) (500) (637) (500) (500)(264) (500) (637) (500) (500)

Programs

Festival "Xposure" (1,949) (6,000) (7,113) (5,000) (5,000)(1,949) (6,000) (7,113) (5,000) (5,000)

Other Income

Fundraising Income (875) (1,000) (195) (1,000) (1,000)(875) (1,000) (195) (1,000) (1,000)

Youth Services Revenue (3,088) (9,500) (9,946) (6,500) (6,500)


Salaries 148,575 148,000 162,113 166,500 166,500Superannuation 18,428 16,900 21,011 19,000 19,000Workers Compensation 3,117 3,600 3,600 4,000 4,000Uniforms/Protective Clothing & Equipment 600 500 500Fringe Benefits Tax 856 900 986 1,000 1,000Recruitment Expenses 500 500Training 410 1,400 1,392 1,500 1,500

172,050 171,400 189,102 193,000 193,000

Office Expenses 2,408 3,500 3,806 4,500 4,500


Information Systems 5,044 5,500 5,065 5,500 5,500Software Licences 4,000 3,138 3,000 3,000Minor Equipment & Tools 896 1,000 481 1,000 1,000Equipment Maintenance 389 500 1,224


Running Expenses 649 1,000 205 1,000 1,000Fixed Costs 344 500 535 500 500Repairs 706 500

1,699 2,000 740 1,500 1,500Operational Expenses

Advertising 1,548 1,000 1,214 1,000 1,000Books & Publications 328 500 423 500 500Membership Subscriptions 20 500

1,896 2,000 1,637 1,500 1,500Other Expenses

Fundraising Expenses 901 1,000 169 500 500Promotions 1,000 1,500 6,500 6,500Provisions 471 500 326 500 500

1,372 2,500 1,995 7,500 7,500

Infrastructure

Youth Centre - Building 13,963 20,300 15,587 15,500 15,500Youth Centre - Grounds 3,297 2,400 3,902 2,500 2,500

17,260 22,700 19,490 18,000 18,000Programs

Cultural and Recreation 67 1,000 697 2,000 2,000School Vacation 2,591 1,000 1,745 2,000 2,000Youth Leadership and Skills 579 500 309 2,000 2,000Special Events and Celebrations 293 1,000 235 2,000 2,000Urban Art Project 1,775 2,000 2,001 2,000 2,000Festival "Xposure" 4,659 6,000 11,082 10,000 10,000Youth Advisory Council 196 500 163 500 500Youth Strategy/Needs Assessment 15,000 13,223Skate Park Project 23,630 4,500 5,820


Resurface timber floors 6,500 1,3756,500 1,375

Sub-total 236,805 253,100 263,327 256,000 256,000


Youth Services Expenditure 291,551 314,900 321,311 328,000 328,000

Youth Services (Net) 288,464 305,400 311,364 321,500 321,500

________________________________________________________________________________________________Page 3.38

Town of Cambridge


$ $ $ $ $ $

Res/ELA

WASTE MANAGEMENT

RevenuesNon-Operating Grants & Subsidies

Recycling Bins 360 Litre (Waste Authority) (400,000) (400,000)(400,000) (400,000)


Non-Rated Property Bin Charges/Additional Bins/Upgrades (261,469) (290,000) (401,163) (432,000) (432,000)Waste Fee (1,226,994) (1,462,000) (1,348,420) (1,352,000) (1,352,000)Green Waste Fee (287,323) (307,000) (349,330) (392,000) (392,000)

(1,775,786) (2,059,000) (2,098,912) (2,176,000) (2,176,000)

Waste Management Revenue (1,780,577) (2,059,000) (2,100,048) (2,576,000) (2,576,000)


Salaries 195,305 197,000 234,893 279,000 279,000Superannuation 23,515 24,000 27,663 36,000 36,000Workers Compensation 4,125 4,800 4,800 7,000 7,000Uniforms/Protective Clothing & Equipment 45 500 500 500Fringe Benefits Tax 4,875 4,900 5,093 3,000 3,000Training 1,797 1,900 1,449 2,500 2,500

229,662 233,100 273,899 328,000 328,000

Office Expenses 4,870 5,000 2,304 5,000 5,000


Running Expenses 3,203 3,500 2,938 3,500 3,500Fixed Costs 869 1,000 1,055 1,000 1,000Repairs 500 23 500 500

4,072 5,000 4,017 5,000 5,000Other Expenses

Client Management Services 56,496 58,000 58,321 61,000 61,000Other Expenses 18,471 65,000 46,739 65,000 65,000General Waste 629,846 630,000 628,559 665,000 665,000Recycling 366,792 380,000 410,369 420,000 420,000Verge Collection 435,840 450,000 449,420 475,000 475,000Refuse Site Operations 1,294,170 1,326,000 1,165,837 1,185,000 1,185,000Green Waste 215,930 252,000 268,753 290,000 290,000Bin Repair 5,961 11,300 3,845 11,500 11,500Public Litter Bins 159,597 176,000 167,954 183,000 183,000Depot Waste Collection 9,567 13,200 8,765 14,000 14,000

3,192,670 3,361,500 3,208,562 3,369,500 3,369,500

Programs

E-Waste Collection 32,000 32,000 32,000Replace St Be Tidy Bins 1,082 8,000 20 8,000 8,000Waste Education Program 144,417 150,000 96,253 150,000 150,000School Education Program 11,000 555 11,000 11,000Exchange Program Administration 81,000 61,068



Sub-total 3,608,577 3,898,200 3,656,679 3,908,500 3,908,500


Waste Management Expenditure 3,870,641 4,166,700 4,012,158 4,227,100 4,227,100

Waste Management (Net) 2,090,064 2,107,700 1,912,110 1,651,100 1,651,100

________________________________________________________________________________________________Page 3.39

Town of Cambridge


$ $ $ $ $ $

Res/ELA

PLANNING

RevenuesNon-Operating Contributions

Development Contributions (97,000) (80,000) (80,000)(97,000) (80,000) (80,000)


Planning Fees (467,979) (500,000) (600,027) (520,000) (520,000)(467,979) (500,000) (600,027) (520,000) (520,000)

Other Income

Other Fees & Charges (1,534) (1,000) (1,192) (1,000) (1,000)(1,534) (1,000) (1,192) (1,000) (1,000)

Planning Revenue (469,513) (501,000) (698,219) (601,000) (601,000)


Salaries 516,259 566,800 594,481 599,500 599,500Superannuation 50,282 57,300 65,164 59,000 59,000Workers Compensation 11,825 13,500 13,500 14,000 14,000Uniforms/Protective Clothing & Equipment 1,700 2,000 2,000Fringe Benefits Tax 8,425 8,900 8,764 9,500 9,500Training 218 5,600 921 6,000 6,000

587,010 653,800 682,830 690,000 690,000

Office Expenses 14,890 10,500 11,611 10,500 10,500


Software Maintenance/Support 8,498 1,539Minor Equipment & Tools 253 1,000 4,783 1,000 1,000


Running Expenses 8,157 9,000 11,476 10,000 10,000Fixed Costs 2,091 2,000 2,511 2,500 2,500Repairs 1,545 1,000 262 1,000 1,000


Advertising 1,631 2,000 7,069 2,000 2,000Legal Expenses 2,173 10,000 19,462 10,000 10,000Membership Subscriptions 47 500 455 500 500Professional Indemnity 12,944 13,000 13,684 13,000 13,000

33,571 25,500 40,670 25,500 25,500Other Expenses

Conferences 1,012 2,000 318 2,000 2,000Appeals 50,000 51,324 40,000 40,000Other Expenses 615 500 1,235 500 500Scheme Amendments 2,000 2,000 2,000Town Planning Scheme Review 70,607 200,000 179,734 60,000 100,000 160,000Plan Assessment Fees (Ocean Mia) 25,763 10,000 15,336 20,000 20,000

97,997 264,500 247,948 60,000 164,500 224,500Program

Holyrood St Commemorative Works 16,735 10,000 6,904Leederville Link Contribution 60,000

16,735 70,000 6,904Loss on Disposal of Assets


Sub-total 782,063 1,045,200 1,020,103 60,000 925,000 985,000


Planning Expenditure 1,014,362 1,311,500 1,271,286 60,000 1,211,100 1,271,100

Planning (Net) 544,850 810,500 573,067 60,000 610,100 670,100

________________________________________________________________________________________________Page 3.40

Town of Cambridge


$ $ $ $ $ $

Res/ELA

SUSTAINABILITY MANAGEMENT


Salaries 120,511 143,000 138,297 135,500 135,500Superannuation 13,916 19,600 12,960 16,500 16,500Workers Compensation 3,025 3,500 3,500 3,500 3,500Uniforms/Protective Clothing & Equipment 130 400 51 500 500Fringe Benefits Tax 2,162 2,300 1,912 1,500 1,500Training 120 1,400 1,963 1,500 1,500

139,864 170,200 158,683 159,000 159,000

Office Expenses 1,751 2,500 1,147 2,500 2,500


Minor Equipment & Tools 33 500 500 50033 500 500 500


Books & Publications 34 500 500 500Membership Subscriptions 20,145 21,000 20,677 16,000 16,000

20,179 21,500 20,677 16,500 16,500Other Expenses

Conferences 293 1,000 1,000Other Expenses 236 500 682 500 500

529 500 682 1,500 1,500Programs

Sustainability Programs 37,842 35,000 32,140 4,000 34,000 38,000Travel Smart Initiatives 59,449 27,000 16,674 21,000 21,000WESROC Sustainability Project 35,219 52,500 32,785 10,000 43,000 53,000Biodiversity (see also below for other works) 33,845 83,500 62,463 21,000 80,000 101,000Water Conservation & Efficiency 8,425 7,000 1,260 5,000 2,000 7,000

174,780 205,000 145,322 40,000 180,000 220,000Non-Capital Works

Various Parks - Biodiversity Action Plan 7,500 7,4707,500 7,470

Sub-total 337,135 400,200 333,981 40,000 360,000 400,000


Sustainability Management Expenditure 361,918 427,900 360,294 40,000 389,600 429,600

Sustainability Management (Net) 361,536 427,900 304,407 40,000 389,600 429,600

________________________________________________________________________________________________Page 3.41

Town of Cambridge


$ $ $ $ $ $

Res/ELA

WEMBLEY COMMUNITY CENTRE

RevenuesFees & Charges - Local Govt Property

Facilities Hire Fees (97,879) (77,300) (95,069) (91,000) (91,000)Catering Income (28,410) (37,000) (24,172) (33,500) (33,500)

(126,289) (114,300) (119,241) (124,500) (124,500)Internal Revenue Allocations

Centre Outgoings Recovered (20,000) (20,000) (20,000) (20,000) (20,000)(20,000) (20,000) (20,000) (20,000) (20,000)

Programs

Seniors Program (500) (2,491)(500) (2,491)

Other Income

Other Income (45) (500) (31)(45) (500) (31)

Wembley Community Centre Revenue (146,334) (135,300) (141,763) (144,500) (144,500)


Salaries 75,631 78,200 74,696 81,500 81,500Allowances 400 500 500Superannuation 7,321 7,900 7,860 8,500 8,500Workers Compensation 1,558 1,900 1,900 2,000 2,000Uniforms/Protective Clothing & Equipment 479 300 359 500 500Fringe Benefits Tax 285 300 298 500 500Training 647 800 815 1,000 1,000

85,921 89,800 85,928 94,500 94,500

Office Expenses 2,448 2,600 3,232 3,000 3,000


Software Licences 1,578 1,800 1,578 2,000 2,000Equipment Maintenance 653 1,000 11 1,000 1,000Minor Equipment & Tools 1,621 1,600 5,703 2,000 2,000


Bank & Agency Charges 409 500 461 500 500Licences 73 500 164 500 500Casual Hirer's Insurance 1,100 1,000

1,582 2,000 625 1,000 1,000Other Expenses

Provisions 327 2,000 2,867 2,000 2,000327 2,000 2,867 2,000 2,000

Infrastructure

Wembley Community Centre - Building 107,399 115,300 123,353 120,500 120,500Wembley Community Centre - Grounds 13,724 11,300 13,590 8,000 8,000

121,123 126,600 136,943 128,500 128,500

________________________________________________________________________________________________Page 3.42

Town of Cambridge


$ $ $ $ $ $

Res/ELA

WEMBLEY COMMUNITY CENTRE (Continued)

Programs

Community Celebration 1,689 1,5001,689 1,500

Non-Capital Works

External car park and paving repairs 8,000 8,000Upgrade Activity Room window 5,000 2,464Install Pergola Shade blinds 4,000 3,010Re-locate light switchboard 4,000 7,110

10,280 13,000 12,584 8,000 8,000

Sub-total 227,223 241,900 249,471 242,000 242,000


Wembley Community Centre Expenditure 325,945 343,200 350,079 363,300 363,300

Wembley Community Centre (Net) 179,611 207,900 208,316 218,800 218,800

Less Depreciation (74,454) (74,500) (75,144) (93,000) (93,000)Less Costs Allocated (24,268) (26,800) (25,464) (28,300) (28,300)Less Council Subsidy (77,000) (92,600) (64,167) (97,500) (97,500)Transfer to/(from) Community Facilities Reserve (14,000) (43,541)

(175,722) (207,900) (208,316) (218,800) (218,800)

Transfer to/(from) Community Facilities Reserve (3,889)

________________________________________________________________________________________________Page 3.43

Town of Cambridge


$ $ $ $ $ $

Res/ELA

LEEDERVILLE TOWN HALL

RevenuesHire Fees

Room Hire (43,124) (37,500) (54,225) (45,000) (45,000)(43,124) (37,500) (54,225) (45,000) (45,000)

Leederville Town Hall Revenue (43,124) (37,500) (54,225) (45,000) (45,000)


Salaries 30,342 22,100 30,020 23,000 23,000Superannuation 2,871 2,200 2,994 2,500 2,500Workers Compensation 458 500 500 500 500Uniforms/Protective Clothing & Equipment 100Training 200 200

33,871 25,100 33,514 26,000 26,000IT & Other Equipment

Minor Equipment & Tools 500500


Licences 500 156 500 500Casual Hirer's Insurance 400 500

400 1,000 156 500 500Infrastructure

Leederville Town Hall - Building 17,355 22,500 20,750 20,500 20,50017,355 22,500 20,750 20,500 20,500

Non-Capital Works

Pest/Termite Treatment 6,000 6,00013,180 6,000 6,000

Sub-total 64,806 49,100 54,419 53,000 53,000


Leederville Town Hall Expenditure 108,102 90,800 97,161 104,200 104,200

Leederville Town Hall (Net) 64,979 53,300 42,935 59,200 59,200

________________________________________________________________________________________________Page 3.44

Town of Cambridge


$ $ $ $ $ $

Res/ELA

THE BOULEVARD CENTRE


Set-Up Charges (93,110) (95,000) (63,571) (80,000) (80,000)Equipment Hire (77,940) (70,000) (68,092) (72,000) (72,000)Catering Income (118,853) (115,000) (107,741) (117,000) (117,000)

(289,903) (280,000) (239,404) (269,000) (269,000)Internal Revenue Allocations


Hire Fees

Room Hire (245,785) (240,000) (200,524) (245,000) (245,000)(245,785) (240,000) (200,524) (245,000) (245,000)

Other Income

Other Income (413) (1,000) 15(413) (1,000) 15

The Boulevard Centre Revenue (549,601) (534,400) (453,414) (528,000) (528,000)


Salaries 240,550 228,600 211,127 237,000 237,000Allowances 900 1,000 1,000Superannuation 24,565 27,000 24,590 28,500 28,500Workers Compensation 4,950 5,600 5,600 5,500 5,500Uniforms/Protective Clothing & Equipment 1,293 600 1,046 500 500Fringe Benefits Tax 856 900 986 1,000 1,000Training 2,627 1,700 1,500 1,500

274,841 265,300 243,349 275,000 275,000

Office Expenses 7,569 6,600 5,173 7,000 7,000


Information Systems 4,880 5,000 4,880 7,000 7,000Software Licences 1,578 1,800 1,707 2,000 2,000Equipment Maintenance 691 1,500 2,341 1,500 1,500Minor Equipment & Tools 4,715 5,500 4,976 4,000 4,000


Running Expenses 2,144 2,000 3,127 3,500 3,500Fixed Costs 587 500 592 500 500Repairs 500 500 500


Advertising 2,000 2,500 491 2,000 2,000Bank & Agency Charges 163 500 302 500 500Licences 191 500 183 500 500Membership Subscriptions 500 500 500Other Insurance 500 521 500 500Casual Hirer's Insurance 1,300 1,500Equipment Hire 365 500 94

4,019 6,500 1,497 4,000 4,000Other Expenses

Catering Expenses 8,111 8,000 6,545 8,000 8,000Debt Collection 1,533 1,000 (50) 1,000 1,000Other Expenses 190 500 117 1,000 1,000

9,834 9,500 6,612 10,000 10,000Infrastructure

The Boulevard Centre - Building 132,524 137,300 141,312 144,500 144,500132,524 137,300 141,312 144,500 144,500

________________________________________________________________________________________________Page 3.45

Town of Cambridge


$ $ $ $ $ $

Res/ELA

THE BOULEVARD CENTRE (Continued)

Non-Capital Works

Airconditioning System Upgrade Res 5,000 5,000Fluro lights replacement with LED 18,000 18,000 ResOceanic Projector screen & Curtain 4,000 3,996 Res



Sub-total 499,063 464,000 437,654 471,000 471,000


The Boulevard Centre Expenditure 592,463 558,500 534,918 586,300 586,300

The Boulevard Centre (Net) 42,862 24,100 81,504 58,300 58,300

Less Depreciation (71,573) (71,300) (74,371) (91,000) (91,000)Transfer to/(from) Community Facilities Reserve operations 19,200 (7,133) Res (13,800) (13,800)Transfer to/(from) Community Facilities Reserve capital/non capital works (5,000)Dividend to Town 50,000 50,000 51,500 51,500

(21,573) (24,100) (81,504) (58,300) (58,300)

Transfer to (from) Reserve (21,289)

________________________________________________________________________________________________Page 3.46

Town of Cambridge


$ $ $ $ $ $

Res/ELA

BOLD PARK AQUATIC CENTREPool Services


Operational Subsidy (3,000)(3,000)

Non-Operating Grants & Subsidies

Pool Renewal - CSRFF (1,000,000)(1,000,000)

Operating Contributions Donations/Sponsorship

Sponsorship (1,000) (1,000) (1,000)(1,000) (1,000) (1,000)


General Admissions (512,444) (425,000) (503,334) (29,000) (29,000)Concessional Admissions (70,917) (70,000) (71,893) (11,000) (11,000)Creche Fees (10,911) (11,500) (11,480) (1,600) (1,600)

(594,491) (506,500) (586,708) (41,600) (41,600)Hire Fees

Carnivals (309) (500) (782)Lane Hire (22,537) (17,500) (26,328) (4,000) (4,000)Leisure Equipment Hire (4,548) (5,000) (5,139)Locker Hire (406) (500) (220)Room Hire (1,410) (1,000) (895)

(29,210) (24,500) (33,363) (4,000) (4,000)Programs

Aqua Aerobics (23,715) (18,500) (26,318) (5,000) (5,000)Health/Fitness (11,386) (8,000) (12,135) (9,000) (9,000)In House Coaching (10,651) (6,000) (9,868) (2,000) (2,000)Swim School (159,836) (145,000) (174,497) (9,000) (9,000)

(205,588) (177,500) (222,818) (25,000) (25,000)Other Income

Other Income (58) (1,000) (30)(58) (1,000) (30)

Bold Park Aquatic Centre - Pool Services Revenue (840,238) (1,713,500) (843,919) (70,600) (70,600)


Salaries 705,407 683,900 778,954 617,500 617,500Superannuation 74,313 68,200 77,341 64,000 64,000Workers Compensation 15,675 16,300 16,300 14,500 14,500Uniforms/Protective Clothing & Equipment 2,132 2,500 292 2,000 2,000Fringe Benefits Tax 1,666 1,700 2,060 3,000 3,000Training 6,260 6,500 4,793 5,500 5,500Less: Wages Allocated to Golf Course/External (113,000) (113,000)Less: position vacated due to maternity leave (35,000) (35,000)Less: Annual/LSL Leave credited from balance sheet provisions (60,000) (60,000)

805,453 779,100 879,739 498,500 498,500

Office Expenses 8,659 8,500 9,959 2,500 2,500


Software Licences 1,300Equipment Maintenance 3,233 3,000 750Minor Equipment & Tools 2,747 2,000 2,695 500 500

5,980 6,300 3,446 500 500

________________________________________________________________________________________________Page 3.47

Town of Cambridge


$ $ $ $ $ $

Res/ELA

BOLD PARK AQUATIC CENTRE Pool Services (Continued)


Running Expenses 2,833 3,500 2,355 3,000 3,000Fixed Costs 519 500 826 500 500Repairs 500


Advertising 1,500Bank & Agency Charges 3,514 3,000 4,082 1,000 1,000Licences 2,154 4,000 3,472 2,000 2,000Other Operational Expenses 296 500 500 500

5,964 9,000 7,554 3,500 3,500Other Expenses

Banking Collection Service 4,124 3,000 4,966 1,000 1,000Conferences 2,930 3,000 2,840 3,000 3,000Sponsorship Expenditure 1,015 1,000Other Expenses 2,082 2,000 1,754Promotions 4,273 4,000 1,534 15,000 15,000Provisions 446 500 289 500 500Plant Maintenance 31,078 20,000 7,702 1,500 1,500Pool Maintenance 23,223 14,000 8,213 500 500Chemicals 16,831 16,000 18,711 4,000 4,000

86,002 63,500 46,009 25,500 25,500Infrastructure

Bold Park Aquatic Centre - Building 189,608 160,600 185,757 45,000 45,000Bold Park Aquatic Centre - Grounds 3,814 5,000 6,405 1,000 1,000

193,422 165,600 192,163 46,000 46,000Programs

Aqua Aerobics 16,991 10,500 14,864 3,000 3,000Health/Fitness 2,889 5,500 1,574 7,500 7,500In House Coaching 4,075 3,500 3,923 500 500Swim School 40,864 40,000 47,945 2,000 2,000

64,819 59,500 68,306 13,000 13,000

Non-Capital Works

2,887 26,000 9,177Loss on Disposal of Assets


Sub-total 1,176,538 1,125,400 1,225,169 593,000 593,000


Bold Park Aquatic - Pool Services Expenditure 1,481,698 1,441,700 1,527,327 938,500 938,500

________________________________________________________________________________________________Page 3.48

Town of Cambridge


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Res/ELA

BOLD PARK AQUATIC CENTREBold Park Aquatic Centre - Kiosk

RevenuesMerchandise Sales

Kiosk Sales (51,027) (45,000) (52,935) (2,500) (2,500)(51,027) (45,000) (52,935) (2,500) (2,500)

Bold Park Aquatic Centre - Kiosk Revenue (51,027) (45,000) (52,935) (2,500) (2,500)

ExpenditureMerchandise Purchases

Kiosk Purchases 28,366 28,000 30,745 1,500 1,50028,366 28,000 30,745 1,500 1,500

Sub-total 28,366 28,000 30,745 1,500 1,500

Bold Park Aquatic Centre - Kiosk Expenditure 28,366 28,000 30,745 1,500 1,500

BOLD PARK AQUATIC CENTREBold Park Aquatic Centre - Swim Shop


Swim Shop Sales (150,779) (135,000) (137,533) (10,000) (10,000)(150,779) (135,000) (137,533) (10,000) (10,000)

Bold Park Aquatic Centre - Swim Shop Revenue (150,779) (135,000) (137,533) (10,000) (10,000)

ExpenditureMerchandise Purchases

Swim Shop Purchases 61,419 70,000 65,505 5,000 5,00061,419 70,000 65,505 5,000 5,000

Sub-total 61,419 70,000 65,505 5,000 5,000

Bold Park Aquatic - Swim Shop Expenditure 61,419 70,000 65,505 5,000 5,000

________________________________________________________________________________________________Page 3.49

Town of Cambridge


$ $ $ $ $ $

Res/ELA

BOLD PARK AQUATIC CENTREConsolidated Financial Summary

Pool Services (exluding CSRFF Capital Grant) 641,460 728,200 683,408 867,900 867,900Kiosk (22,661) (17,000) (22,190) (1,000) (1,000)Swim Shop (89,360) (65,000) (72,028) (5,000) (5,000)

529,440 646,200 589,189 861,900 861,9000

Less Depreciation (164,554) (160,700) (152,076) (182,000) (182,000)Less Costs Allocated (140,606) (155,600) (150,082) (163,500) (163,500)Less Council Subsidy (329,900) (287,031) (516,400) (516,400)

(305,160) (646,200) (589,189) (861,900) (861,900)

Bold Park Aquatic Centre (Net) 224,280

________________________________________________________________________________________________Page 3.50

Town of Cambridge


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Res/ELA

OCEAN BEACHES


Ground Hire Fees (7,591) (10,000) (6,642) (5,000) (5,000)(7,591) (10,000) (6,642) (5,000) (5,000)

Lease Income

City Beach Café/Restaurant (164,411) (150,000) (248,187) (253,000) (253,000)Floreat Beach Kiosk (53,509) (50,000) (56,566) (55,000) (55,000)South City Beach Kiosk (5,783) (6,000) (3,722)City Beach Oval Mobile Phone Tower (18,269) (18,000) (19,000) (18,500) (18,500)

(241,973) (224,000) (327,476) (326,500) (326,500)

Ocean Beaches - Revenue Revenue (249,564) (234,000) (334,118) (331,500) (331,500)

Ocean Beaches - Revenue (Net) (249,564) (234,000) (334,118) (331,500) (331,500)

________________________________________________________________________________________________Page 3.51

Town of Cambridge


$ $ $ $ $ $

Res/ELA

OCEAN BEACHESBuildings


City Beach Park - Disabled Toilet 12,201 10,400 10,930 13,000 13,000Central City Beach Toilets/Changerooms 109,989 59,500 85,277 80,000 80,000South City Beach Toilets/Changerooms 25,601 27,900 33,475 31,500 31,500Floreat Beach Toilets/Changerooms 47,441 44,500 31,657 49,000 49,000South City Beach Kiosk - Bldg Mtce 4,484 12,900 3,568 5,500 5,500Floreat Beach Kiosk - Bldg Mtce 14,641 17,100 14,200 16,000 16,000City Beach Lookout Tower 5,000 803 5,000 5,000

214,357 177,300 179,910 200,000 200,000

Non-Capital Works

Central City Beach Toilets/Changerooms- Repaint internal walls & doors 10,000 10,000Floreat Beach Toilet/Changerooms - Replace shower heads and taps in Change Room 7,000 7,000Floreat Beach Toilet/Changerooms - Shade Sails (x2) 5,000 5,000City Beach Lookout Tower and Rails 19,807 5,500 4,666Floreat Beach Toilets - Installation of LED lights,Painting 22,000 15,565

28,182 27,500 20,231 22,000 22,000

Sub-total 242,539 204,800 200,141 222,000 222,000


Ocean Beaches - Buildings Expenditure 273,644 236,400 231,653 257,200 257,200

Ocean Beaches - Buildings (Net) 270,644 236,400 231,653 257,200 257,200

________________________________________________________________________________________________Page 3.52

Town of Cambridge


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Res/ELA

OCEAN BEACHESGrounds


Department of Transport - City Beach Groyne Maintenance (120,000) (120,000)Department of Transport - Upgrade City Beach Groyne (10,000) (120,000)

(10,000) (120,000) (120,000) (120,000)

Ocean Beaches - Revenue Revenue (2,501) (10,000) (120,000) (120,000) (120,000)


Beaches & Dunes 226,987 212,000 214,800 218,000 218,000City Beach Park 141,441 145,000 146,601 149,000 149,000Floreat Beach Park 110,767 124,000 99,437 128,000 128,000

479,195 481,000 460,838 495,000 495,000

Non-Capital Works

Beaches & Dunes - Dune Rehabilitation 8,576 10,000 5,617 10,000 10,000Beaches & Dunes - Replace/Remove Dune Fence 9,412 20,000 20,969Floreat Beach Park - Upgrade Landscape 22,248 10,000 9,821

53,624 40,000 36,407 10,000 10,000

532,819 521,000 497,246 505,000 505,000


Ocean Beaches - Grounds Expenditure 777,242 752,000 728,646 761,500 761,500

Ocean Beaches - Grounds (Net) 774,741 742,000 608,646 641,500 641,500

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Res/ELA

OCEAN BEACHESOther

ExpenditureContributions

Coastcare Contributions 4,430 2,000 2,000 2,000 2,000Coastal Support Officer - Contributions 4,545 5,000 4,545 5,000 5,000

8,975 7,000 6,545 7,000 7,000

8,975 7,000 6,545 7,000 7,000

Ocean Beaches - Other Expenditure 8,975 7,000 6,545 7,000 7,000

Ocean Beaches - Other (Net) 8,975 7,000 6,545 7,000 7,000

________________________________________________________________________________________________Page 3.54

Town of Cambridge


$ $ $ $ $ $

Res/ELA

CLUBS - LEASED PREMISES


West Coast Sporting Association - CSRFF (49,000) (49,000)Reabold Tennis Club - Shade Sails - CSRFF (4,500) (4,500)

(53,500) (53,500)Capital Contributions

Reabold Tennis Club - Install Aiir Conditioning - Split System (2) (5,000)Floreat Beach Storage shed for Coastcare and FSLSC (20,000) (127,000) (127,000)City Beach Oval Pavilion Refurbishment (101,038) (24,561)

(101,038) (25,000) (24,561) (127,000) (127,000)Infrastructure

Matthews Netball Facility (5,668) (37,600) (25,169) (42,200) (42,200)City Beach Oval Pavillion (3,510) (7,800) (13,110) (13,900) (13,900)Perry Lakes Scouts & Guides Hall (4,236) (3,500) (5,451) (6,200) (6,200)City Beach Civic Centre (13,018) (10,700) (15,856) (15,500) (15,500)B J Giles Hall - Henderson Park (8,960) (7,000) (11,640) (10,600) (10,600)Sydney Cheek Pavilion - Floreat Oval (7,354) (9,900) (25,975) (17,700) (17,700)Leederville Bowling Facility (10,309) (9,200) (12,160) (13,000) (13,000)Lake Monger Bowling Facility (31,804) (19,700) (5,214) (19,800) (19,800)Floreat Oval Croquet Facility (7,035) (5,600) (6,305) (8,300) (8,300)City Beach Tennis - Frinton Av Tennis Facility (10,406) (11,800) (13,572) (13,900) (13,900)Floreat Tennis Club - Birkdale St Tennis Facility (18,918) (19,700) (21,130) (21,800) (21,800)Reabold Tennis Club - Floreat Oval Tennis Facility (16,776) (17,500) (21,065) (18,800) (18,800)Floreat Oval Bowling Facility (22,572) (24,100) (31,462) (27,200) (27,200)Pat Goodridge Pavilion (4,327) (4,100) (6,600) (6,800) (6,800)Alderbury Sportsground Pavilion (7,469) (8,100) (9,344) (9,800) (9,800)Association Community Facility Administration Fee (13,500) (13,500) (13,500)

(172,365) (209,800) (224,053) (259,000) (259,000)

Clubs - Leased Premises Revenue (273,403) (234,800) (248,614) (439,500) (439,500)


Salaries 52,627 56,200 44,888 58,000 58,000Superannuation 4,703 5,200 4,247 5,500 5,500Workers Compensation 1,192 1,300 1,300 1,500 1,500Uniforms/Protective Clothing & Equipment 135 200 63Training 106 600 500 500


Running Expenses 1,513 2,400 2,708 2,500 2,500Fixed Costs 538 600 618 500 500Repairs 77 300 80 500 500

2,128 3,300 3,405 3,500 3,500Infrastructure

City Beach Surf Riders Association Shed 198 1,500 344 Res 1,000 1,000Matthews Netball Facility 8,499 9,300 23,681 Res 19,000 19,000City Beach Oval Pavillion 6,061 4,800 5,141 Res 14,500 14,500Perry Lakes Scouts & Guides Hall 3,170 5,800 3,498 Res 9,500 9,500City Beach Civic Centre 18,754 17,500 4,779 Res 16,000 16,000B J Giles Hall - Henderson Park 4,657 11,000 11,521 Res 6,500 6,500Sydney Cheek Pavilion - Floreat Oval 29,491 7,200 24,500 Res 17,000 17,000Leederville Bowling Facility 22,414 11,700 14,270 Res 15,000 15,000Lake Monger Bowling Facility 30,508 36,900 37,398 Res 22,000 22,000Floreat Oval Croquet Facility 5,582 5,800 6,206 Res 8,500 8,500Frinton Avenue Tennis Facility 10,413 22,500 11,062 Res 9,500 9,500Birkdale Street Tennis Facility 4,931 7,500 4,837 Res 9,500 9,500Floreat Oval Tennis Facility 5,064 6,900 4,590 Res 7,500 7,500Floreat Oval Bowling Facility 30,204 16,300 15,954 Res 17,500 17,500Pat Goodridge Pavilion 4,604 12,400 9,577 Res 15,000 15,000Alderbury Sportsground Pavilion 4,757 10,900 13,076 Res 17,500 17,500Clubs Various Res

189,307 188,000 190,436 205,500 205,500

________________________________________________________________________________________________Page 3.55

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Res/ELA

CLUBS - LEASED PREMISES (Continued)

Non-Capital Works

Alderbury YMCC HOCKEY Club - External Painting 10,000 10,000 Res 10,000Alderbury YMCC HOCKEY Club - Pavilion brickwork repairs & rendering 15,000 15,000 Res 15,000BJ Giles Hall - Henderson Park - Demolish Building Area Res 40,000 40,000Cambridge Bowling Club - Repairs to pavement where tree root intrusion Res 4,000 4,000Cambridge Scouts and Guides - (Reseal Timber Floor) 10,000 10,000 Res 10,000City Beach Civic Centre - Installation of emergency light to kitchen area Res 1,000 1,000City Beach Civic Centre - Installation of roof anchor points & ladder brackets Res 3,000 3,000City Beach Oval Pavillion - Bin Store 10,000 10,000City Beach Oval Pavillion - Signage 7,000 7,000Floreat Tennis Club - Remedial repairs to shower flooring Res 5,000 5,000Leederville Bowling and Sporting Club - External Painting Res 10,000 10,000Reabold Tennis Club - Install anchor points to roof Res 3,000 3,000Sydney Cheek Pavillion - Paint internal walls to function room Res 5,000 5,000Sydney Cheek pavillion - Repaint External Walls and Steel Structures 25,000 7,800 25,000 Res 25,000YMCC Hockey Pavilion - Electrical Rewiring/replace distribution board Res 35,000 35,000YMCC Hockey Pavilion - Render older section of ext brickwork 15,000 15,000 Res 15,000YMCC Hockey Pavilion - Re-paint fascias all around 5,000 5,000 Res 5,000YMCC Hockey Pavilion - Re-paint kitchen walls 4,000 4,000 Res 4,000City Beach Oval Pavilion - Sewer Pump Renewal 10,000Lake Monger Recreation Club - Re-paint all eave areas 5,000 5,000Lake Monger Recreation Club - Re-paint all external window frames 5,000 8,672Lake Monger Recreation Club - Renew window blinds (west side) 5,000 880BJ Giles Hall - Henderson Park - Re-paint all external steel verandah posts and fascia boards 6,000Cambridge Bowling Club - Sand & reseal Timber flooring 10,000City Beach Civic Centre - Repaint external windows, doors 15,000Floreat Tennis Club - Replace ceiling ladies dressing room 5,500 4,999Lake Monger Recreation Club - Quantity Survey for Upgrade 10,000 11,450Lake Monger Recreation Club - Repair ceiling damage 12,000 12,715Leederville Bowling and Sporting Club - Repaint External doors, eaves fascias replace 20,000 11,609

28,817 196,300 63,125 84,000 123,000 207,000

279,503 451,100 307,608 84,000 397,500 481,500


Clubs - Leased Premises Expenditure 558,049 731,800 591,120 84,000 781,500 865,500

Clubs - Leased Premises (Net) 284,646 497,000 342,507 84,000 342,000 426,000

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Res/ELA

SPORTS GROUNDS

RevenuesGround Hire

Alderbury Sportsground (13,285) (9,000) (16,479) (13,000) (13,000)City Beach Ovals (12,275) (13,000) (13,200) (13,000) (13,000)Floreat Oval (6,605) (8,000) (6,654) (8,000) (8,000)Grantham Park (899) (500) (2,049) (500) (500)Henderson Park (15,423) (15,000) (19,699) (15,000) (15,000)McLean Park (3,815) (3,000) (5,331) (3,000) (3,000)Pat Goodridge Park (2,101) (3,000) (1,265) (3,000) (3,000)Holyrood Park Pavilion (2,061) (1,000) (2,576) (15,000) (15,000)Alderbury Reserve Storage (1,536) (1,500) (709) (1,000) (1,000)

(58,889) (54,000) (70,163) (71,500) (71,500)

(58,889) (54,000) (70,163) (71,500) (71,500)

Sports Grounds - Revenue (Net) (58,889) (54,000) (70,163) (71,500) (71,500)

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SPORTS GROUNDS - BUILDINGSBuildings


Alderbury Sportsground Toilet & Changeroom 22,603 28,100 47,256 35,500 35,500City Beach Oval Toilet & Changeroom 5,995 13,400 4,115 18,000 18,000Floreat Oval Toilet & Changeroom 2,999 8,800 8,352 10,000 10,000Grantham Park Toilet & Changeroom 14,958 10,000 15,155 11,000 11,000Henderson Park Toilet & Changeroom 15,139 12,700 22,479 18,500 18,500McLean Park Toilet & Changeroom 8,997 10,100 13,396 13,500 13,500Pat Goodridge Park Toilets 10,203 18,300 21,611 18,500 18,500Dodd St Toilets 17,081 22,400 20,795 21,500 21,500Swanage Avenue Toilets 1,239 200 689Holyrood Park Pavilion 4,659 20,100 33,317 17,500 17,500City Beach Oval Gardeners Shed 71 1,500 150 1,500 1,500Floreat Oval Gardeners Shed 181 1,000 293 1,000 1,000

104,126 146,600 187,606 166,500 166,500

Non-Capital Works

Alderbury Sportsground Toilet & Changeroom - Replace Toilet Cisterns 4,000 4,000Alderbury Sportsground Toilet & Changeroom - Repairs to timber eaves 10,000 10,000Alderbury Sportsground Toilet & Changeroom - Replace verandah roof 5,000 5,000Alderbury Sportsground Toilet & Changeroom - Replacement DHWS Heater 5,000 5,000Floreat Oval Gardeners Shed - Installation of backflow valve to Cricket shed 1,000 1,000Grantham Park Toilets Changerooms - Repairs 16,500 12,389

16,500 12,389 25,000 25,000

411,901 163,100 199,996 191,500 191,500


Sports Grounds - Buildings Expenditure 553,206 320,100 354,776 376,200 376,200

Sports Grounds - Buildings (Net) 553,206 320,100 354,776 376,200 376,200

________________________________________________________________________________________________Page 3.58

Town of Cambridge


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Res/ELA

SPORTS GROUNDSGrounds


Wembley Sports Park - Matthews Netball Centre (5,964,000) (947,366)(5,964,000) (947,366)

(5,964,000) (947,366)


Alderbury Sportsground 90,830 100,000 117,306 95,000 95,000City Beach Ovals 89,658 102,500 127,382 110,000 110,000Floreat Oval 68,221 63,500 92,875 70,000 70,000Grantham Park 34,720 40,500 51,870 45,000 45,000Henderson Park 47,309 49,500 65,340 50,000 50,000McLean Park 53,629 57,500 79,413 65,000 65,000Wembley Sports Precinct (includes Pat Goodridge Park) 55,047 60,000 116,724 124,000 124,000Floreat Oval Croquet Facility 44,584 46,000 50,137

493,758 519,500 701,048 559,000 559,000

Non-Capital Works

City Beach Oval - Relocate and upgrade goal posts 8,000 8,000Various Sportsgrounds - Renovate Active Turf Areas 34,310 35,000 34,950 35,000 35,000

56,118 35,000 34,950 43,000 43,000

Sub-total 573,107 554,500 735,998 602,000 602,000


Sports Grounds - Grounds Expenditure 755,511 773,500 955,405 789,300 789,300

Sports Grounds - Grounds (Net) (5,208,489) 773,500 8,039 789,300 789,300

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Town of Cambridge


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Res/ELA

PARKS

RevenuesOperating Contributions Donations/Sponsorship

Contributions - Lake Monger Rehab (Town of Vincent and Main Roads) (26,600) (26,000) (39,900) (26,000) (26,000)(26,600) (26,000) (39,900) (26,000) (26,000)


Perry Lakes - Skate Park Extension Lotterywest Grant (230,000) (230,000)Perry Lakes - Basketball Courts Extension CSRFF Grant (19,000) (19,000)West Leederville Community Garden - Fence/Gate Improvements (10,000) (10,000)

(259,000) (259,000)Ground Hire

Perry Lakes - Garden Show (22,727) (25,000) (27,273) (25,000) (25,000)Other Parks Hire (9,133) (10,000) (16,045) (10,000) (10,000)

(31,860) (35,000) (43,318) (35,000) (35,000)

Parks - Revenue Revenue (58,460) (61,000) (83,218) (320,000) (320,000)

Parks - Revenue (Net) (58,460) (61,000) (83,218) (320,000) (320,000)

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PARKS Buildings


Perry Lakes Reserve Toilets 8,862 17,700 14,111 19,500 19,500Lake Monger Drive Toilets & Gregory St Depot 24,584 33,500 20,556 25,000 25,000Cowden Park Toilets 7,877 8,400 8,693 9,000 9,000Beecroft Park Gardeners Shed 1,546 3,000 3,188 2,000 2,000


24,100 6,445

Sub-total 42,869 86,700 52,992 55,500 55,500


Parks - Buildings Expenditure 49,974 93,600 61,503 68,200 68,200

Parks - Buildings (Net) 49,974 93,600 61,503 68,200 68,200

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PARKSGrounds


Beecroft Park 26,658 34,500 43,442 36,000 36,000Bent Park 48,062 46,000 59,708 47,000 47,000Challenger Park 33,708 28,500 35,187 29,000 29,000Maloney Park 40,782 43,500 47,843 45,000 45,000Helston Park 26,206 28,500 35,165 29,000 29,000Jubilee Park 20,192 28,500 44,799 29,000 29,000Perry Lakes Reserve 232,759 237,000 267,058 244,000 244,000Rose Gardens 77,299 77,000 78,241 79,000 79,000Rutter Park 29,908 29,500 31,533 30,000 30,000Alyth Park 14,120 14,500 16,117 15,000 15,000Berkley Park 11,037 12,000 11,612 12,000 12,000Birkdale Park 27,928 25,000 21,932 26,000 26,000Chipping Park 55,137 27,000 58,182 28,000 28,000Fred Burton Park 20,171 18,500 26,706 19,000 19,000City Beach Civic Centre 9,554 11,000 10,325 12,000 12,000Frinton Park 18,398 19,500 22,825 20,000 20,000Crosby Park 13,449 14,000 14,147 15,000 15,000Donegal Park 7,290 9,000 8,786 9,000 9,000Drabble Park 17,030 17,500 12,718 18,000 18,000Dumfries Park 8,712 5,500 6,154 6,000 6,000Fortview Park 7,165 7,000 12,413 7,000 7,000Lothian Park 17,956 17,000 15,946 18,000 18,000Brookdale Park 6,883 8,500 8,119 8,000 8,000Winmarley Park 15,419 16,500 12,178 17,000 17,000Taworri Park 7,325 5,500 5,129 7,000 7,000Templetonia Park 16,435 9,000 8,903 9,000 9,000Tilton Park 15,715 11,500 15,686 12,000 12,000West Coast Park 11,867 8,000 7,224 9,000 9,000Ruislip Park 11,742 12,500 12,777 12,000 12,000Tara Vista Park 10,293 9,000 9,471 9,000 9,000Lake Monger Reserve 435,054 417,000 443,760 430,000 430,000Cambridge Gardens 3,862 4,000 2,868 4,000 4,000Cowden Park 27,488 25,500 38,349 28,000 28,000Holyrood Park 27,911 21,000 21,801 22,000 22,000Leederville Memorial Gardens 25,350 24,500 23,729 25,000 25,000McCourt Park 8,218 9,500 11,161 10,000 10,000Woolwich Park 5,890 8,000 7,897 9,000 9,000Ocean Village Park 61,501 71,500 84,542 74,000 74,000Perry Lakes Garden Show 14,823 15,000 27,256 15,000 15,000Civic/Administration Park 2,759 3,000 7,529 3,000 3,000Amphitheatre Grounds 3,022 5,000 4,952 5,000 5,000Ocean Mia Park 44,863 50,000 48,700 51,000 51,000Perry Lakes Residential Estate 32,762 50,000 57,241 177,000 177,000Other Parks 90,397 93,500 89,409 96,000 96,000

1,643,100 1,628,500 1,829,516 1,805,000 1,805,000

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PARKS Grounds (Continued)

Non-Capital Works

Arboricultural Risk Management Tree Works 33,458 30,000 32,034 30,000 30,000Calibrate water meters of irrigation bores 10,000 10,850 15,000 15,000Cowden Park - Install Fence around Playground 6,000 6,000 6,000External Lighting Testing and Inspection Stage 2 50,000 50,000External Lighting Maintenance and Repairs Stage 1 and 2 50,000 50,000Feral Animal Control 6,175 5,000 5,000Ground Water Monitoring 15,470 16,000 15,909 16,000 16,000Install Seats, Bins, Drink Fountains 14,417 15,000 14,547 15,000 15,000Lake Monger Reserve - Arboricultural Works 14,583 15,000 13,069 15,000 15,000Lake Monger Reserve - Decorate Christmas Tree 19,859 16,000 11,074 16,000 16,000Lake Monger Reserve - Management of Rehabilitated Zones 43,453 40,000 44,453 40,000 40,000Lake Monger Reserve – Tree Planting Program in Lawn (stage 4 of 4) 10,000 10,509 5,000 5,000Lake Monger Reserve - Upgrade Interpretive Signs 22,740 67,300 5,176 62,000 62,000Park Improvement Concept Plans 40,000 16,000 24,000 24,000Parks - Remark Car-Park Bays 10,000 10,000Perry Lakes Reserve - Arboriculture Risk Management Tree Works 25,000 25,000Perry Lakes Reserve - Remove Lake Tree Weeds (stage 4 of 4) 15,000 15,000Repair damaged shade sails at playgrounds 15,000 15,615 15,000 15,000Replace playground sand/minor play items 16,538 15,000 13,894 15,000 15,000Treat Bores for Iron Bacteria 16,264 16,000 14,724 16,000 16,000Templetonia Park - Remove Wattle Trees 50,000 50,000Upgrade Garden Beds 12,971 8,000 8,000External Lighting Maintenance and Repairs Programme 50,000 46,998Various Parks - Biodiversity Action Plan 22,565Replace computer - Irrigation Control 5,000 6,829Perry Lakes Reserve - Arboricultural/Tree Planting Works 24,748 25,000 25,566Perry Lakes Reserve - Remove Lake Tree Weeds (stage 3 of 4) 14,218 15,000 13,780

331,887 406,300 311,027 92,000 257,000 349,000

Sub-total 2,015,874 2,034,800 2,140,542 92,000 2,216,000 2,308,000


Parks - Grounds Expenditure 2,810,184 2,658,200 2,765,076 92,000 3,057,600 3,149,600

Parks - Grounds (Net) 2,793,443 2,658,200 2,765,076 92,000 3,057,600 3,149,600

________________________________________________________________________________________________Page 3.63

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WEMBLEY GOLF COURSEAdministration- Golf Course


Other Revenue/Income (5,000) (5,000) (182)(5,000) (5,000) (182)

Administration- Golf Course (5,000) (5,000) (182)



352,009 438,500 368,348 441,000 441,000

Office Expenses 6,668 14,000 8,899 6,000 6,000


Information Systems 7,234 5,300 10,210 8,000 8,000Software Licences 625 2,000 2,000Minor Equipment & Tools 972 1,000 3,509 1,000 1,000


Running Expenses 2,726 4,500 3,034 10,500 10,500

Fixed Costs 523 500 609 1,000 1,000Repairs 982 1,295Operating Lease 2,025


Advertising 1,706 1,000 1,645 500 500Other Operational Expenses (booking system) 485 2,000 622 1,000 1,000Legal Expenses 17,097 5,000 146Consultants 1,540

20,828 8,000 2,413 1,500 1,500Other Expenses

Conferences 700 5,000 4,500 5,000 5,000Other Expenses 4,629 3,451 2,000 2,000System Administration (Clublinks POS & support software) 85,577 105,000 117,124 120,000 120,000

90,906 110,000 125,075 127,000 127,000

Depreciation 2,200 367Cost Allocation (ABC)

Administration- Golf Course Expenditure 483,473 584,000 525,785 598,000 598,000

Administration - Golf Course (Net) 478,473 579,000 525,603 598,000 598,000

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WEMBLEY GOLF COURSEWembley Golf Course - Driving Range


Sponsorship (2,955) (54,000) (20,000) (54,000) (54,000)(12,085) (54,000) (20,000) (54,000) (54,000)


Driving Range Fees (1,490,583) (1,450,000) (1,507,260) (1,540,000) (1,540,000)Booking Fees - Function Centre (42,660) (50,000) (27,300) (42,500) (42,500)Golf Lesson Fees (419,574) (450,000) (441,597) (562,000) (562,000)Rent (73,125) (60,000) (67,500) (13,000) (13,000)

(2,025,941) (2,010,000) (2,043,657) (2,157,500) (2,157,500)Merchandise Sales

Vending Machine Sales (9,570) (12,000) (7,741) (12,000) (12,000)(9,570) (12,000) (7,741) (12,000) (12,000)

Driving Range Revenue (2,047,596) (2,076,000) (2,071,398) (2,223,500) (2,223,500)


Salaries 175,402 189,300 197,620 199,500 199,500Superannuation 16,249 17,500 18,279 19,000 19,000Workers Compensation 1,375 4,500 4,500 5,000 5,000Uniforms/Protective Clothing & Equipment 1,054 900 1,290Training 408 1,700 112 1,000 1,000

267,411 213,900 221,800 224,500 224,500

Office Expenses 941 3,000 795 4,000 4,000


Running Expenses 2,711 2,418 2,000 2,000Fixed Costs 1,379 1,500 1,251Repairs 5,576 1,843


Golf Lessons - teaching expenses 251,077 300,000 316,643 370,000 370,000General Op. Expenses (incl. Club Fitting) 40,759 20,000 35,390 10,000 10,000Other Insurance 1,500 1,564 1,500 1,500

291,836 321,500 353,597 381,500 381,500Interest Expenses

Interest Expenses 310,655 421,200 259,287 244,000 244,000310,655 421,200 259,287 244,000 244,000

Infrastructure

Utility Charges 16,952 20,000 18,498 20,000 20,000Mowing 14,271 15,000 14,485 19,500 19,500Fertilising 19,578 14,000 10,627 15,500 15,500Weed/Pest Control 12,278 11,500 11,552 11,000 11,000Turf 22,324 20,000 13,854 24,000 24,000Irrigation 8,383 16,000 11,748 15,000 15,000Infrastructure 12,778 26,000 18,044 23,000 23,000Wembley Golf Course - Driving Range 81,201 30,800 74,875 55,000 55,000

187,765 153,300 173,682 183,000 183,000

Non-Capital Works

Rust Removal - Driving Range Infrastructure 15,000 15,00015,000 15,000

Other Expenses

Range Equipment (previously Minor Equipment & Tools) 52,439 66,000 50,751 70,000 70,000Promotions 19,210 20,000 9,555 10,000 10,000Other Expenses 3,780 6,000 2,981 3,000 3,000

75,429 92,000 63,286 83,000 83,000

Sub-total 1,143,702 1,206,400 1,077,959 1,137,000 1,137,000

Depreciation 362,204 347,400 349,697 392,500 392,500Cost Allocation (ABC)

Driving Range Expenditure 1,505,906 1,553,800 1,427,656 1,529,500 1,529,500

Wembley Golf Driving Range (Net) (541,690) (522,200) (643,742) (694,000) (694,000)

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WEMBLEY GOLF COURSEProfessional Shop


Professional Shop Sales (1,408,138) (1,470,000) (1,486,695) (1,494,000) (1,494,000)Professional Shop Vouchers not redeemed (24,586) (30,000) (27,900) (35,000) (35,000)

(1,432,724) (1,500,000) (1,514,595) (1,529,000) (1,529,000)less: Cost of Goods Sold

Cost of Goods Sold 881,798 910,000 960,426 925,000 925,000881,798 910,000 960,426 925,000 925,000

Gross Profit from Sales (550,926) (590,000) (554,170) (604,000) (604,000)

Equipment Hire

Golf Club Hire (144,747) (120,000) (145,832) (145,000) (145,000)Golf Cart Hire (543,790) (625,000) (661,621) (676,000) (676,000)

(688,537) (745,000) (807,453) (821,000) (821,000)Other Income

Other Revenue/Income (132,602) (36,000) (50,434) (50,000) (50,000)(132,602) (36,000) (50,434) (50,000) (50,000)

Professional Shop Revenue (1,372,065) (1,371,000) (1,412,057) (1,475,000) (1,475,000)

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WEMBLEY GOLF COURSEProfessional Shop (Continued)


Salaries 308,627 340,800 294,506 383,000 383,000Superannuation 23,418 31,400 25,853 35,000 35,000Workers Compensation 5,958 8,200 8,200 9,000 9,000Uniforms/Protective Clothing & Equipment 4,561 3,500 5,232 3,500 3,500Recruitment Expenses 1,500 1,500Training 5,700 2,128 6,000 6,000Staff Commission 105,403 75,000 79,254 80,000 80,000

447,967 464,600 415,173 518,000 518,000

Office Expenses 33,027 11,000 32,363 30,000 30,000


Minor Equipment & Tools 7,995 10,000 5,913 4,000 4,0007,995 10,000 5,913 4,000 4,000

Fleet & Plant Running Costs (Golf Carts)

Running Expenses 1,592 1,675Fixed Costs 10,040 9,000 11,724 12,000 12,000Repairs 23,328 21,000 24,088 28,000 28,000


Advertising 307Hire Equipment 10,510 10,000 19,466 10,000 10,000Bank & Agency Charges 37,787 40,000 47,151 40,000 40,000Other Operational Expenses (including scorecards) 131,301 25,000 26,882 20,000 20,000Other Insurance 1,500 1,564 1,500 1,500Call Centre expenses 40,000



Other Expenses

Banking Collection Service 23,164 24,000 10,913 17,000 17,000Other Expenses 3,000 8,795 3,000 3,000Promotions 22,398 20,000 21,644 40,000 40,000Lease costs - Golf Carts 166,080 190,000 192,996 205,000 205,000

211,642 237,000 234,348 265,000 265,000Infrastructure

Wembley Golf Course - Professional Shop 38,078 21,900 54,027 50,000 50,00038,078 21,900 54,027 50,000 50,000

Subtotal 1,108,802 1,078,200 1,004,266 1,087,000 1,087,000

Depreciation 61,634 55,300 56,053 66,500 66,500

Professional Shop Expenditure 1,170,435 1,133,500 1,060,319 1,153,500 1,153,500

Professional Shop - (Net) (201,630) (237,500) (351,738) (321,500) (321,500)

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WEMBLEY GOLF COURSETavern


Reimbursements - Other (1,679) (2,000) (17,260) (10,000) (10,000)(1,679) (2,000) (17,260) (10,000) (10,000)


Commission (244,933) (220,000) (214,344) (177,000) (177,000)(244,933) (220,000) (214,344) (177,000) (177,000)

Tavern Revenue (246,611) (222,000) (231,604) (187,000) (187,000)


Wembley Golf Course - Tavern 14,995 18,900 29,645 14,000 14,00014,995 18,900 29,645 14,000 14,000

Depreciation 16,351 15,500 15,550 14,000 14,000Cost Allocation (ABC)

Tavern Expenditure 31,346 34,400 45,195 28,000 28,000

Tavern - (Net) (215,265) (187,600) (186,409) (159,000) (159,000)

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WEMBLEY GOLF COURSECourse Operations


Green Fees 9 Holes (1,392,268) (1,580,000) (1,429,179) (1,520,000) (1,520,000)Green Fees 18 Holes (1,656,168) (1,714,500) (1,736,530) (1,778,000) (1,778,000)Mobile Phone Tower Lease (89,371) (90,000) (122,016) (55,000) (55,000)

(3,137,808) (3,384,500) (3,287,724) (3,353,000) (3,353,000)Other Income

Other Income (2,025) (3,698)(2,025) (3,698)

(3,139,833) (3,384,500) (3,291,422) (3,353,000) (3,353,000)


Salaries 467,764 496,500 492,186 487,500 487,500Superannuation 40,275 45,700 47,425 44,500 44,500Workers Compensation 8,342 11,900 11,900 11,500 11,500Uniforms/Protective Clothing & Equipment 215 4,900 734 1,000 1,000Training 7,300 625 7,000 7,000


Public Liability Insurance 19,914 20,000 21,053 21,000 21,000Other Insurance 538 1,000 1,000



Infrastructure

Utility Charges 192,977 175,000 221,114 245,000 245,000Mowing 443,380 385,000 475,526 448,000 448,000Fertilising 105,929 120,000 109,472 117,000 117,000Weed/Pest Control 111,085 120,000 118,775 119,000 119,000Turf 285,022 290,000 245,133 301,000 301,000Trees/Shrubs 172,110 140,000 128,037 137,000 137,000Irrigation 125,005 125,000 128,616 138,000 138,000Infrastructure 142,421 155,000 145,875 145,000 145,000Wembley Golf Course - Concourse 57,792 44,300 45,270 46,500 46,500Wembley Golf Course - Depot/Office 10,260 10,800 9,327 8,000 8,000

1,645,980 1,565,100 1,627,145 1,704,500 1,704,500Non-Capital Works

Bore & Pump Maintenance 23,849 35,000 26,933 20,000 20,000Depot Shed & Front Gate 12,000 12,000Lake Maintenance 8,248 15,000 12,118 6,000 6,000Tee Fencing (defered) 45,348 40,000Range Motor Upgrade 5,000Lightning Guard (defered) 15,000Practice Green Lights 7,500Concrete paving (defered) 8,000 7,682


Loss on Disposal of Assets 8,8848,884

Sub-total 2,375,329 2,383,100 2,365,064 2,375,000 2,375,000


WGC - Course Operations Expenditure 2,771,640 2,793,200 2,784,403 2,808,900 2,808,900

Course Operations - (Net) (368,193) (591,300) (507,018) (544,100) (544,100)

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WEMBLEY GOLF COURSE - PUBLIC WORKS OVERHEADSWorks On Costs


Salaries (LSL) 25,611 11,500 30,499 19,500 19,500Sick Pay 15,064 11,800 20,703 13,000 13,000Holiday Pay 34,845 47,100 52,189 52,500 52,500Public Holidays 21,837 28,200 22,626 31,500 31,500Non Recoverable Time 7,568 3,800 13,845 4,000 4,000Superannuation 67,373 76,300 72,856 85,000 85,000Workers Compensation 15,033 15,600 15,600 17,500 17,500Uniforms/Protective Clothing & Equipment 5,949 10,400 5,034 10,500 10,500Training 11,372 9,200 21,052 10,000 10,000

204,653 213,900 258,276 243,500 243,500

204,653 213,900 258,276 243,500 243,500


WGC - Works On Costs Expenditure 264,543 278,500 323,636 308,900 308,900

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WEMBLEY GOLF COURSE - PUBLIC WORKS OVERHEADSWorks Overheads


Salaries 89,244 101,300 85,805 105,000 105,000Superannuation 13,946 13,700 12,824 14,500 14,500Workers Compensation 2,200 2,500 2,500 2,500 2,500Uniforms/Protective Clothing & Equipment 326 1,000 109 1,000 1,000Fringe Benefits Tax 6,179 6,000 7,641 6,000 6,000Training 1,117 800 452 1,000 1,000

113,011 125,300 109,332 130,000 130,000Office Expenses

Telephone 1,493 2,137Other Office Expenses 1,785 5,000 6,664 3,000 3,000




Running Expenses (including lease costs) 5,229 4,000 6,031 13,500 13,500Fixed Costs 488 500 494 500 500


Membership Subscriptions 874 936Other Operational Expenses 218 2,000 1,741 1,000 1,000

1,092 2,000 2,677 1,000 1,000Other Expenses

Other Expenses 437 500 396 500 500910 500 396 500 500

131,779 144,300 136,519 152,500 152,500


WGC - Works Overheads Expenditure 165,773 182,100 172,448 192,900 192,900

WGC - Public Works Overheads (Net) 430,316 460,600 496,084 501,800 501,800

Wembley Golf Course - Public Works Overheads (ABC Summary)Overhead Expenditure 11,225 460,600 78,825 501,800 501,800Less Overhead Recovered (419,091) (472,500) (417,259) (473,000) (473,000)

Under/(Over) Allocated 11,225 (11,900) 78,825 28,800 28,800

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WEMBLEY GOLF COURSEPlant Operations

RevenuesGain on Disposal of Assets

Gain on Disposal of Assets (20,000) (20,000)(20,000) (20,000)

WGC - Plant Operations Revenue (20,000) (20,000)

ExpenditureIT & Other Equipment



Running Expenses 83,039 75,000 89,836 91,500 91,500Fixed Costs 15,706 15,000 15,163 15,000 15,000Repairs 31,825 20,000 38,065 20,000 20,000Plant Consumables 8,272 5,000 4,187 5,000 5,000

138,842 115,000 147,250 131,500 131,500Other Expenses

Plant Lease Costs (Light Fleet) 8,500 8,500Plant Lease Costs (Torro Fleet) 209,000 205,000 212,159 205,000 205,000

209,000 205,000 212,159 213,500 213,500

349,958 323,000 365,925 347,000 347,000


WGC - Plant Operations Expenditure 367,400 339,300 379,198 360,700 360,700

Less Overhead Recovered (285,197) (332,800) (270,213) (363,000) (363,000)

Under/(Over) Allocated 82,202 6,500 108,985 (22,300) (22,300)

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WEMBLEY GOLF COURSEConsolidated Financial Summary

RevenueAdministration - Golf Course 5,000 5,000 182Driving Range 2,047,596 2,076,000 2,071,398 0 2,223,500 2,223,500Pro Shop 1,372,065 1,371,000 1,412,057 0 1,475,000 1,475,000Hospitality 246,611 222,000 231,604 0 187,000 187,000Course Operations 3,139,833 3,384,500 3,291,422 0 3,353,000 3,353,000Cash Revenue 6,811,105 7,058,500 7,006,662 7,238,500 7,238,500

ExpenditureAdministration - Golf Course 483,473 584,000 525,785 0 598,000 598,000Driving Range 1,505,906 1,553,800 1,427,656 0 1,529,500 1,529,500Pro Shop 1,170,435 1,133,500 1,060,319 0 1,153,500 1,153,500Hospitality 31,346 34,400 45,195 0 28,000 28,000Course Operations 2,771,640 2,793,200 2,784,403 0 2,808,900 2,808,900Overheads 430,316 (11,900) 78,825 0 28,800 28,800Plant Operations 82,202 6,500 108,985 0 (2,300) (2,300)Less Overheads/Non Cash (947,825) (949,200) (972,816) 0 (1,026,400) (1,026,400)Works on Costs (419,091)Cash Expenditure 5,108,403 5,144,300 5,058,352 5,118,000 5,118,000

1,702,702 1,914,200 1,948,310 2,120,500 2,120,50033,636 20,000 20,000

(1,580,000) (1,580,000) (1,580,000) (1,627,000) (1,627,000)(125,391) (134,200) (166,604) (152,900) (152,900)

(200,000) (200,000) (369,100) (369,100)8,500 8,500

Net Cash Surplus from OperationsPlus Proceeds from sale of plant & equipmentLess Cash Dividend to TownLess Loan Principal Repayments (Irrigation)Less Loan Principal Repayments (Driving Range)Project Financing from Endowment Lands AccountSurplus Cash Transfer to Reserve (86,602) 35,341

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RECREATION SERVICES

RevenuesPrograms

Festival & Events (20,796) (15,000) (15,796) (15,000) (15,000)(40,796) (15,000) (15,796) (15,000) (15,000)

Other Income

Other Income (36)Reimbursement Other (Events - Cleaning etc) (30,000) (30,000)

(36) (30,000) (30,000)Contributions

DSR Club Development Officer Scheme (30,000) (30,000)(37,911) (30,000) (30,000)

Recreation Services Revenue (99,503) (15,000) (15,832) (75,000) (75,000)


Salaries 237,496 226,700 231,839 261,000 261,000Superannuation 26,007 27,800 28,363 32,000 32,000Workers Compensation 4,767 5,500 5,500 6,500 6,500Uniforms/Protective Clothing & Equipment 800 1,000 1,000Fringe Benefits Tax 3,125 2,800 3,716 3,500 3,500Training 3,627 2,200 505 2,500 2,500

275,311 265,800 269,923 306,500 306,500

Office Expenses 4,810 4,500 3,781 4,000 4,000


Software Licences 1,578 1,800 1,844 2,000 2,000Minor Equipment & Tools 264 1,000 299 1,000 1,000


Running Expenses 6,131 6,500 7,453 7,000 7,000Fixed Costs 1,997 2,000 1,927 2,000 2,000Repairs 578 1,000 858 1,000 1,000


Advertising 1,004 1,000 950 1,000 1,000Books & Publications 500 32Membership Subscriptions 817 1,000 258 1,000 1,000

1,821 2,500 1,241 2,000 2,000Other Expenses

Community Directory (provision) 23,550 2,000 2,000Conferences 907 500 500 500Other Expenses 1,768 500 1,166 2,000 2,000Promotions 10,833 12,000 8,505 12,000 12,000

37,058 13,000 9,671 16,500 16,500Infrastructure

Cleaning (Events) 30,000 30,00030,000 30,000

Programs

Festival & Events 88,282 100,000 109,494 156,000 156,000Community Funding 26,101 30,000 34,718 30,000 30,000Club Development 3,000 3,000Art & Culture 22,682 15,000 16,103 22,000 22,000Junior Triathlon 10,133 11,000 10,176School Principals Liaison Meetings 333 500 345Feasibility Study - Mens Shed Alderbury Reserve Changerooms 27,887

199,965 156,500 170,836 211,000 211,000

________________________________________________________________________________________________Page 3.74

Town of Cambridge


$ $ $ $ $ $

Res/ELA

RECREATION SERVICES (Continued)

Contributions

City Beach Tennis Club - Light Modification 7,100Carols by Candlelight (Quarry - Lions) 1,818 2,000 2,000 2,000 2,000City to Surf 27,310 30,000 40,439 40,000 40,000Fundraising Concerts (Quarry - Rotary) 2,000 2,000 1,600 2,000 2,000Lake Monger Reserve - Organ Donor Ceremony 500 500 500 500Subiaco/Floreat Cricket Club Contribution Turf Mgt 40,000 40,000 40,000 45,000 45,000Wembley Athletic Club - Cricket Contribution Turf Mgt 15,000 15,000 15,000 17,500 17,500Cambridge Croquet Club - Contribution Turf Mgt 30,000 30,000Wembley Theatre Group 2,000 2,000 2,000 2,000 2,000Heritage Trail Signage 17,132 12,500 29,712 8,000 5,000 13,000

134,520 104,000 138,351 8,000 144,000 152,000Loss on Disposal of Assets

Loss on Disposal of Assets (166) 2,000 2,000(166) 2,000 2,000

Sub-total 664,347 558,600 606,185 8,000 729,000 737,000


Recreation Services Expenditure 773,559 677,400 727,213 8,000 858,500 866,500

Recreation Services (Net) 674,056 662,400 711,381 8,000 783,500 791,500

________________________________________________________________________________________________Page 3.75

Town of Cambridge


$ $ $ $ $ $

Res/ELA

CAMBRIDGE LIBRARY


Fines (19,772) (20,000) (22,532) (21,000) (21,000)Sale Miscellaneous Items (6,596) (6,500) (6,274) (6,000) (6,000)Lost/Damaged Items (5,435) (4,000) (6,390) (5,000) (5,000)Other Fees and Charges (9,847) (9,000) (9,891) (9,000) (9,000)

(41,651) (39,500) (45,087) (41,000) (41,000)Fees & Charges - Local Govt Property

Facilities Hire Fees (345) (1,000) (1,368) (1,000) (1,000)(345) (1,000) (1,368) (1,000) (1,000)

Internal Revenue Allocations


Cambridge Library Revenue (49,052) (47,500) (53,455) (49,000) (49,000)


Salaries 959,644 1,028,700 1,049,186 1,066,000 1,066,000Superannuation 102,797 109,600 113,153 122,500 122,500Workers Compensation 22,183 24,600 24,600 25,500 25,500Uniforms/Protective Clothing & Equipment 5,878 4,300 5,529 4,500 4,500Fringe Benefits Tax 6,393 6,500 10,604 9,000 9,000Training 6,588 10,100 7,221 10,500 10,500

1,103,571 1,183,800 1,210,294 1,238,000 1,238,000

Office Expenses 36,612 40,500 36,252 40,500 40,500


Information Systems 10,304 10,000 9,760 13,500 13,500Software Licences 18,110 21,000 28,628 25,500 25,500Equipment Maintenance 2,781 2,000 2,108 2,000 2,000Minor Equipment & Tools 4,609 6,000 5,059 5,000 5,000


Running Expenses 3,711 4,000 4,260 5,000 5,000Fixed Costs 881 1,000 842 1,000 1,000Repairs 1,000 500 982 500 500


Book Binding & Repairs 3,131 4,500 5,521 5,000 5,000Lost & Damaged Library Board Stock 4,675 4,000 4,567 4,000 4,000Books & Publications 9,673 9,500 9,094 10,000 10,000Other Services Expenses 7,674 10,000 9,345 10,000 10,000Membership Subscriptions 2,740 3,000 3,044 3,000 3,000

27,893 31,000 31,571 32,000 32,000

________________________________________________________________________________________________Page 3.76

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$ $ $ $ $ $

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CAMBRIDGE LIBRARY (Continued)

Other Expenses

Conferences 1,620 3,000 2,317 2,000 2,000Debt Collection 401 500 734 1,000 1,000Library Stock Purchases 41,670 41,000 40,885 41,000 41,000Local Studies 3,741 5,000 5,125 5,000 5,000Other Expenses 506 500 680 1,000 1,000Promotions 5,093 6,000 4,977 7,000 7,000Provisions 4,453 3,000 3,485 3,000 3,000

60,431 59,000 58,203 60,000 60,000Infrastructure

Cambridge Library - Building 159,658 185,900 151,920 176,500 176,500Cambridge Library - Ground 3,502 4,000 3,576 4,000 4,000

163,160 189,900 155,496 180,500 180,500

Non-Capital Works

Donneybrook stone facing - minor maintenance 5,000 5,000 5,0005,280 5,000 5,000 5,000



Sub-total 1,445,828 1,553,700 1,545,471 5,000 1,607,000 1,612,000


Cambridge Library Expenditure 1,915,076 2,083,000 2,045,649 5,000 2,195,000 2,200,000

Cambridge Library (Net) 1,866,024 2,035,500 1,992,194 5,000 2,146,000 2,151,000

________________________________________________________________________________________________Page 3.77

Town of Cambridge


$ $ $ $ $ $

Res/ELA

QUARRY AMPHITHEATRE


Equipment Hire (42,588) (35,000) (14,208) (34,000) (34,000)Catering Income (25,386) (27,000) (18,186) (19,000) (19,000)

(67,974) (62,000) (32,394) (53,000) (53,000)Recoup

Casual Labour (Ushering) (74,798) (72,000) (72,322) (72,000) (72,000)(74,798) (72,000) (72,322) (72,000) (72,000)

Hire Fees

Amphitheatre (84,526) (90,000) (85,653) (96,000) (96,000)Cavern (1,064) (2,692) (4,000) (4,000)

(85,590) (90,000) (88,345) (100,000) (100,000)Commission

Box Office (18,862) (20,000) (21,730) (21,000) (21,000)(18,862) (20,000) (21,730) (21,000) (21,000)

Other Income

Commission (758)Other Income (5,514) (4,000) (15,189) (45,000) (45,000)

(5,514) (4,000) (15,947) (45,000) (45,000)

Quarry Amphitheatre Revenue (252,737) (248,000) (230,737) (291,000) (291,000)


Salaries 174,758 164,500 182,310 171,500 171,500Superannuation 15,667 17,000 16,670 18,000 18,000Workers Compensation 3,392 4,000 4,000 4,000 4,000Uniforms/Protective Clothing & Equipment 351 300 194 500 500Fringe Benefits Tax 856 900 986 1,000 1,000Training 642 1,000 1,500 1,500

195,666 187,700 204,159 196,500 196,500

Office Expenses 1,685 3,600 2,881 4,000 4,000


Information Systems 363 500 163 500 500Software Licences 1,578 1,800 1,707 2,000 2,000Equipment Maintenance 253 500 221 500 500Minor Equipment & Tools 2,770 3,000 2,691 3,000 3,000


Fixed Costs 58 100 60 500 50058 100 560 500 500


Advertising 1,505 2,000 886 1,000 1,000Equipment Hire 5,663 6,000 5,029 10,000 10,000Bank & Agency Charges 1,659 2,000 1,936 2,000 2,000Licences 517 500 528 500 500Membership Subscriptions 140 500 525 500 500Other Operational Expenses 13,598 8,500 7,676 7,500 7,500Casual Hirer's Insurance 600 500Legal Expenses 419

23,681 20,000 16,999 21,500 21,500Other Expenses

Promotions 2,000 2,000 24 3,000 3,0002,209 2,000 24 3,000 3,000

________________________________________________________________________________________________Page 3.78

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Res/ELA

QUARRY AMPHITHEATRE (Continued)

Infrastructure

Quarry Amphitheatre - Building 47,364 44,100 45,683 44,500 44,500Quarry Amphitheatre - Ground 8,288 7,000 11,624 7,500 7,500


Stair Light Replacement 6,000 6,000Row 'O' leveling 5,500 5,500Zip Wall Boiler (office) 2,000 2,000Marquee roof panels (3) 2,000 2,000Re-coating stage 4,000 4,000Concrete Shed Floor 10,000 6,159

10,000 6,159 19,500 19,500

Sub-total 284,583 280,300 292,871 303,000 303,000


Quarry Amphitheatre Expenditure 337,298 329,700 341,882 357,500 357,500

Quarry Amphitheatre (Net) 84,561 81,700 111,144 66,500 66,500

________________________________________________________________________________________________Page 3.79

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ROAD INFRASTRUCTURE


MRWA Street Lighting Subsidy (6,940) (6,000) (8,357) (6,000) (6,000)(6,940) (6,000) (8,357) (6,000) (6,000)

ContributionsOperational MRWA Preservation (63,911) (66,000) (69,613) (72,000) (72,000)

(77,791) (72,000) (69,613) (72,000) (72,000)Reimbursements

Recoverable Works (8,016) (14,000) (14,692) (14,000) (14,000)(8,016) (14,000) (14,692) (14,000) (14,000)


Other Administration Fees (5,729) (70,000) (62,856) (70,000) (70,000)(5,729) (70,000) (62,856) (70,000) (70,000)

MRWA Rehabilitation

Brookdale Street (Alderbury to Underwood) (126,000) (126,000)Cambridge St (Harborne to Gregory) (61,000) (61,000)Cambridge St (McCourt - Kimberley) (314,000) (125,794) (188,200) (188,200)Empire Avenue (The Boulevard to Dumfries) (70,000) (70,000)Empire Avenue West (Weaponess to Erskine) (123,000) (123,000)Selby Street (Hay Street to Daikin) (81,000) (81,000)The Boulevard (Templetonia to WCH) (117,000) (117,000)Grantham St (Gregory - Marlow) (202,384) (50,595)Grantham St (Keane - Seymour) (95,256)Herdsman Pde (Selby - Marlow) (20,736) (31,104)Harborne St (Dodd to Powis) (7,258) (10,886)Selby St (Ruislip - Boundary) (94,041)The Boulevard (Bold Park Drive - Durston Road) (75,398)Cambridge St (Southport - Kimberley) (88,128)Lake Monger Dr (Kimberley - Southport) (277,000) (226,410)

(583,201) (591,000) (444,789) (766,200) (766,200)

MRWA Blackspot

Grantham /Crosby - intersection traffic islands (24,000) (4,681)Keane Street/Ruislip St - construct roundabout (140,000)Howtree Pl/Brookdale St/Oceanic Dr Traffic signal modification (53,440) (110,000) (34,560) (75,500) (75,500)The Boulevard/Howtree - signals review and modifications (220,000) (413,066) (103,500) (103,500)Cambridge St (Northwood to Holyrood) Street Enhancement (12,000) (30,000) (18,000)Harborne St - Rason St Install Median IslandsCambridge/Southport - LED signals (111,743)Oceanic Dr/Howtree Pl/Brookdale St LED SignalsCambridge/Harborne - LED signals 7,914

(169,269) (524,000) (470,307) (179,000) (179,000)

Roads to Recovery

Moray Ave (Grantham - Dumfries) (182,000) (182,856)Elphin Street (The Boulevard to Oceanic) (182,500) (182,500)

(182,900) (182,000) (182,856) (182,500) (182,500)

Capital Grants

Kalinda Dr (Kalari to The Boulevard) (180,000) (5,393) (174,600) (174,600)(180,000) (5,393) (174,600) (174,600)


Halifax Lane - widen 1m for Water Corp (73,200)Brookdale Street (Alderbury to Underwood) (City of Nedlands) (31,500) (31,500)Selby Street (Hay Street to Daikin) (City of Nedlands) (20,000) (20,000)Empire Avenue West (Weaponess to Erskine) (City of Stirling) (31,000) (31,000)

(73,200) (82,500) (82,500)Other Income

Other Income (14,070) (13,000) (15,345) (15,000) (15,000)(14,070) (13,000) (15,345) (15,000) (15,000)

Road Infrastructure Revenue (1,040,976) (1,646,000) (1,347,407) (1,561,800) (1,561,800)

________________________________________________________________________________________________Page 3.80

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ROAD INFRASTRUCTURE (Continued)


Consultants 65,182 60,000 57,258 65,000 65,00065,182 60,000 57,258 65,000 65,000

Infrastructure

Crossings & Approches 66,596 60,000 47,384 60,000 60,000Rights of Way 114,768 120,000 120,993 125,000 125,000Roads & Kerbs 170,487 180,000 215,759 230,000 230,000Verges, Medians & Roundabouts 80,383 98,000 98,185 110,000 110,000Road Traffic Signs & Barricades 17,561 6,000 6,432 7,000 7,000Footpaths/Cycleways 282,313 250,000 298,689 270,000 270,000Drains 189,359 175,000 206,964 180,000 180,000Street Lighting 663,249 670,000 660,890 703,000 703,000Street Cleaning 231,547 270,000 266,875 290,000 290,000Road/Traffic Surveys 6,459 8,000 12,180 10,000 10,000Bus Shelters/Street Seats 2,656 19,000 4,831 15,000 15,000Street Lighting Upgrade 14,972 10,000 4,211 11,000 11,000Line Marking 37,896 30,000 33,843 32,000 32,000Road Name Signs & Parking Signs 89,685 70,000 108,367 80,000 80,000Footpath Inspections 61,751 60,000 41,406 70,000 70,000Traffic Management - Public Events 1,000 1,511 2,000 2,000

2,029,682 2,027,000 2,128,521 2,195,000 2,195,000Programs

Bond and Deposits Audit 10,000 10,000 10,000Town Banners - Replacement 1,471 2,000 5,000 5,000

1,471 12,000 10,000 5,000 15,000

Non-Capital Works

11 Saltash Road - Raise crossover to 150mm above road level 5,000 5,00020 Berkeley Crescent - Raise crossover & 2 additional inlets 20,000 20,000Daglish Street - Remove chicane between No 12 & 13 25,000 25,000Drainage Assessment & Inspection 9,925 100,000 24,881 75,000 32,000 107,000Essex Street - Remove chicanes from Ruislip to Grantham 25,000 25,000Howtree Pl/Brookdale St/Oceanic Dr Traffic signal modificati 1,500 216,900 144,214 87,300 75,500 162,800Jersey Street - Remove chicanes from Ruislip to Grantham 25,000 25,000MacEwan Street - Install bund at Oxford Close to divert runoff 10,000 10,000The Boulevard / Howtree - signals review and modifications 20,630 330,000 24,741 408,300 103,500 511,800Oceanic Drive - Upgrade Street Lighting 10,000 10,000 10,000Road Iinspection and Condition Assessment 50,000 1,050 49,000 49,000Traffic Signals - disability access. 7,228 42,800 11,305 31,500 31,500

238,504 749,700 206,190 661,100 321,000 982,100Recoverable Works

Recoverable Works 8,889 14,000 13,328 14,000 14,0008,889 14,000 13,328 14,000 14,000

Sub-total 2,641,649 2,862,700 2,405,297 671,100 2,600,000 3,271,100

Depreciation 2,195,995 2,185,900 2,152,920 2,200,000 2,200,000Cost Allocation (ABC) 107,871 108,600 109,819 114,400 114,400

Road Infrastructure Expenditure 4,945,515 5,157,200 4,668,036 671,100 4,914,400 5,585,500

Road Infrastructure (Net) 3,904,539 3,511,200 3,320,629 671,100 3,352,600 4,023,700

________________________________________________________________________________________________Page 3.81

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ROAD RESERVES

RevenuesInfrastructure

Southport Street Freeway Overpass - MRWA Recoverable (3,200) (3,500) (7,000) (4,000) (4,000)West Coast Highway - MRWA Recoverable (73,900) (80,000) (77,000) (79,000) (79,000)Lake Monger Freeway Reserve - MRWA Recoverable (6,100) (7,000) (6,500) (7,000) (7,000)

(83,200) (90,500) (90,500) (90,000) (90,000)

Road Reserves Revenue (85,326) (90,500) (90,500) (90,000) (90,000)


Elphin St Median 11,687 11,500 11,081 12,000 12,000Oceanic Drive Median 40,009 44,500 39,694 47,000 47,000The Boulevard Median 62,616 59,000 57,261 62,000 62,000Underwood Avenue Median 11,496 11,000 17,279 11,000 11,000Vincent St Median 10,518 11,000 10,703 11,000 11,000Lake Monger Drive Median 15,982 18,000 27,254 20,000 20,000Launceston Avenue Verge 14,858 7,000 14,978 7,000 7,000Railway Parade Verge 5,819 11,000 9,332 11,000 11,000Bold Park Verges 8,050 9,000 7,176 10,000 10,000Other Road Reserves 200,628 187,500 188,255 208,000 208,000Street Trees 630,490 641,500 683,860 661,000 661,000Kerb & Path Weeds 45,124 63,500 48,859 65,000 65,000Southport Street Freeway Overpass - MRWA Recoverable 3,156 3,500 4,687 4,000 4,000West Coast Highway - MRWA Recoverable 77,791 80,000 76,273 79,000 79,000Lake Monger Freeway Reserve - MRWA Recoverable 6,160 7,000 6,436 7,000 7,000

1,144,384 1,165,000 1,203,127 1,215,000 1,215,000Non-Capital Works 43,832Holyrood Street - Ficus Trees Risk Management 30,000 30,000Treescape Plan - Pine/Ficus/Palm Trees Management 71,908 70,000 68,870 70,000 70,000Treescape Plan – Priority and Precinct Streets Planting Programs 27,230 199,700 115,589 28,000 110,000 138,000Upgrade Garden Beds 8,000 8,000Lake Monger Drive Median - Upgrade Entry Statement Garden 10,000 8,694Various Road Reserves – Upgrade Garden Beds 8,518 8,000 5,753Street Trees - Inventory 32,754 45,000 50,395

184,242 332,700 249,301 28,000 218,000 246,000

Sub-total 1,328,626 1,497,700 1,452,428 28,000 1,433,000 1,461,000


Road Reserves Expenditure 1,444,668 1,630,500 1,586,555 28,000 1,565,500 1,593,500

Road Reserves (Net) 1,359,342 1,540,000 1,496,055 28,000 1,475,500 1,503,500

________________________________________________________________________________________________Page 3.82

Town of Cambridge


$ $ $ $ $ $

Res/ELA

DEPOT


Salaries 113,117 116,900 119,195 116,500 116,500Superannuation 12,465 13,300 13,334 14,000 14,000Workers Compensation 2,383 2,700 2,700 3,000 3,000Uniforms/Protective clothing & Equipment 300 500 500Training 833 1,100 1,000 1,000

128,798 134,300 135,229 135,000 135,000

Office Expenses 6,599 5,000 6,294 6,500 6,500


Information Systems 13,500 14,000 13,500 11,000 11,000Minor Equipment & Tools 353 500 500Stocktake Adjustment 3,922

16,873 14,000 13,853 11,500 11,500Other Expenses

Provisions 2,414 500 3,141 500 5002,414 500 3,141 500 500

Infrastructure

Rates 6,980 7,500 408 7,500 7,500Depot - Building 84,280 91,400 101,649 98,000 98,000Depot - Grounds 8,434 8,000 15,272 8,500 8,500


Entry Gate 5,700 24,300 22,522Fitout of Parking equipment maintenance shed 3,700

5,700 28,000 22,522

Sub-total 260,077 288,700 302,290 267,500 267,500


Depot Expenditure 309,218 341,300 353,203 326,800 326,800

Depot (Net) 309,218 341,300 353,203 326,800 326,800

Depot (ABC Summary)Overhead Expenditure 309,218 317,000 353,203 326,800 326,800Less allocated (309,218) (317,000) (353,203) (326,800) (326,800)


________________________________________________________________________________________________Page 3.83

Town of Cambridge


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Res/ELA

PARKING CONTROL


Fines (705,973) (740,000) (558,875) (660,000) (660,000)Abandoned Vehicles (685) (1,000) (1,000)

(706,658) (740,000) (558,875) (661,000) (661,000)Fees

Ticket Machine Income (760,142) (1,004,500) (911,545) (1,150,000) (1,150,000)(760,142) (1,004,500) (911,545) (1,150,000) (1,150,000)

Other Income

Other Fees & Charges (24,047) (30,000) (37,023) (30,000) (30,000)(24,047) (30,000) (37,023) (30,000) (30,000)

Parking Control Revenue (1,535,847) (1,774,500) (1,507,443) (1,841,000) (1,841,000)

PARKING CONTROL (Continued)


Salaries 381,320 436,900 399,459 476,500 476,500Superannuation 49,446 53,600 45,115 55,500 55,500Workers Compensation 9,167 10,600 10,600 11,500 11,500Uniforms/Protective Clothing & Equipment 4,056 3,500 2,578 4,500 4,500Fringe Benefits Tax 14,633 18,000 18,526 19,000 19,000Training 1,005 4,300 387 4,500 4,500

459,626 526,900 476,665 571,500 571,500

Office Expenses 19,512 21,500 16,623 22,000 22,000


Software Maintenance/Support 10,145Software Licences 16,425 22,000 15,620 33,000 33,000Equipment Maintenance 13,281 15,000 15,361 16,000 16,000Minor Equipment & Tools 2,962 1,000 1,758 4,000 4,000


Running Expenses 8,546 7,500 5,971 7,500 7,500Fixed Costs 1,581 5,500 1,120 1,500 1,500Repairs 2,024 500 190 500 500


Advertising 588 500 500 500Legal Expenses 10,572 10,000 7,447 10,000 10,000Bank & Agency Charges 57,613 38,000 48,374 42,000 42,000Membership Subscriptions 1,000 1,000Professional Indemnity 1,792 2,000 2,105 2,000 2,000Other Insurance 522 500 521 500 500

71,087 51,000 58,448 56,000 56,000Other Expenses

Abandoned Vehicles 640 1,000 965 1,000 1,000Conferences 1,215 1,000 2,000 2,000Inspection Services 25,032 28,000 15,423 24,000 24,000Ticket Machine Operations 84,127 83,000 102,868 87,000 87,000Licenced Carpark Maintenance 500 1,500

111,514 114,500 119,256 114,000 114,000

Sub-total 715,535 765,400 721,158 826,000 826,000


Parking Control Expenditure 869,523 936,900 872,828 993,500 993,500

Parking Control (Net) (666,324) (837,600) (634,615) (847,500) (847,500)

________________________________________________________________________________________________Page 3.84

Town of Cambridge


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Res/ELA

BUILDING CONTROL


Reimbursements - Other (1,000) (1,000) (1,000)(1,000) (1,000) (1,000)


Building Fees (407,627) (400,000) (506,430) (450,000) (450,000)Fines (553)

(408,180) (400,000) (506,430) (450,000) (450,000)Other Income

Other Fees & Charges (69,967) (60,000) (67,704) (60,000) (60,000)Other Income (7,679) (1,000) (13,829) (1,000) (1,000)

(77,646) (61,000) (81,533) (61,000) (61,000)

Building Control Revenue (485,827) (462,000) (587,962) (512,000) (512,000)


Salaries 295,029 318,400 310,613 330,000 330,000Superannuation 33,524 36,000 33,026 36,500 36,500Workers Compensation 6,417 7,600 7,600 8,000 8,000Uniforms/Protective Clothing & Equipment 851 1,000 1,000 1,000Fringe Benefits Tax 10,804 11,100 12,619 12,500 12,500Training 941 3,100 3,000 3,000

347,566 377,200 363,859 391,000 391,000

Office Expenses 10,322 8,000 12,994 8,000 8,000


Minor Equipment & Tools 959 1,000 1,000 1,00013,208 1,000 1,000 1,000


Running Expenses 6,275 6,000 6,586 6,000 6,000Fixed Costs 922 1,000 1,159 1,000 1,000Repairs 454 500 893 1,000 1,000


Legal Expenses 2,012 2,000 2,000 2,000Consultants 18,770 20,000 20,000Search Fees 594 500 2,930 500 500Membership Subscriptions 2,805 1,000 1,000 1,000Professional Indemnity 9,260 9,500 10,000 9,000 9,000

14,772 13,000 31,700 32,500 32,500Other Expenses

Conferences 136 2,000 405 2,000 2,000136 2,000 405 2,000 2,000



Sub-total 393,655 408,700 417,594 450,000 450,000


Building Control Expenditure 558,674 597,500 594,793 651,200 651,200

Building Control (Net) 72,848 135,500 6,831 139,200 139,200

________________________________________________________________________________________________Page 3.85

Town of Cambridge


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Res/ELA

SWIMMING POOL INSPECTIONS


Swimming Pool Inspection Charges (545) (3,000) (4,000) (4,000)(545) (3,000) (4,000) (4,000)

Swimming Pool Inspections Revenue (545) (3,000) (4,000) (4,000)


Other Services Expenses 87,673 3,000 1,289 3,000 3,00087,673 3,000 1,289 3,000 3,000

Sub-total 91,090 3,000 1,289 3,000 3,000

Cost Allocation (ABC)

Swimming Pool Inspections Expenditure 91,090 3,000 1,289 3,000 3,000

Swimming Pool Inspections (Net) 90,545 1,289 (1,000) (1,000)

________________________________________________________________________________________________Page 3.86

Town of Cambridge


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Res/ELA

WORKS & ENGINEERING OVERHEADSOn Costs


Salaries 19,194 10,300 15,675 10,500 10,500Sick Pay 13,641 9,600 25,305 10,000 10,000Holiday Pay 35,576 38,400 45,618 39,500 39,500Public Holidays 18,824 23,000 21,243 23,500 23,500Allowances 2,714Non Recoverable Time 2,792 8,600 9,518 9,000 9,000Superannuation 49,648 64,000 53,349 70,000 70,000Workers Compensation 11,825 13,600 13,600 14,000 14,000Uniforms/Protective Clothing & Equipment 3,366 7,200 4,855 7,000 7,000Training 5,710 11,000 276 11,500 11,500

160,576 185,700 192,154 195,000 195,000

Sub-total 160,576 185,700 192,154 195,000 195,000

DepreciationCost Allocation (ABC) 47,116 50,800 51,507 51,500 51,500

Works & Engineering On Costs Expenditure 207,692 236,500 243,661 246,500 246,500

________________________________________________________________________________________________Page 3.87

Town of Cambridge


$ $ $ $ $ $

Res/ELA

WORKS & ENGINEERING OVERHEADSOverheads


Reimbursements - Other (1,994) (2,109)(1,994) (2,109)

Gain on Disposal of Assets

Gain on Disposal of Assets (1,000)(1,000)

(1,994) (1,000) (2,109)


Salaries 516,633 599,200 589,992 603,500 603,500Superannuation 65,222 72,700 70,434 75,500 75,500Workers Compensation 12,467 14,500 14,500 14,500 14,500Uniforms/Protective Clothing & Equipment 1,141 1,400 542 1,500 1,500Fringe Benefits Tax 13,294 15,800 20,464 13,000 13,000Recruitment Expenses 4,000 4,000 4,000Training 4,548 5,900 6,178 6,000 6,000

613,304 713,500 702,110 718,000 718,000

Office Expenses 24,166 21,500 31,823 26,000 26,000


Software Licences 3,500 1,416Equipment Maintenance 427 1,000 1,000 1,000Minor Equipment & Tools 10,617 9,000 8,258 9,000 9,000


Running Expenses 16,384 18,000 20,869 23,000 23,000Fixed Costs 3,272 4,000 4,130 4,000 4,000Repairs 1,477 1,500 2,234 500 500


Advertising 909 3,000 260 3,000 3,000Books & Publications 55 500 170 500 500Other Services Expenses 500 500 500Membership Subscriptions 1,009 1,500 2,400 1,500 1,500Public Liability Insurance 43,113 43,000 45,263 46,000 46,000

45,085 48,500 48,094 51,500 51,500Other Expenses

Conferences 6,279 7,000 6,690 7,000 7,000Other Expenses 2,669 2,000 3,496 2,000 2,000Workplace Safety 500 500 500

8,948 9,500 10,186 9,500 9,500Infrastructure

Machinery Breakdown Insurance 522 5,000522 5,000

Programs

Auto Civil CAD/ROMAN Support Group 11,088 14,000 6,384 6,500 6,50011,088 14,000 6,384 6,500 6,500



Sub-total 744,033 867,100 845,285 854,500 854,500


Works & Engineering Overheads Expenditure 1,057,111 1,206,800 1,191,721 1,220,300 1,220,300

Less Overhead Recovered (Operations) (877,635) (1,068,300) (977,363) (1,078,500) (1,078,500)

Works & Engineering Overheads (Net) 385,173 374,000 455,910 388,300 388,300

________________________________________________________________________________________________Page 3.88

Town of Cambridge


$ $ $ $ $ $

Res/ELA

PARKS & LANDSCAPE OVERHEADSOn Costs


Salaries 36,773 25,600 36,034 34,500 34,500Sick Pay 47,136 20,400 41,809 21,500 21,500Holiday Pay 81,177 81,600 99,242 87,000 87,000Public Holidays 36,665 49,000 42,097 52,000 52,000Allowances 7,143Non Recoverable Time 19,390 14,300 20,375 15,000 15,000Superannuation 131,603 152,700 153,676 172,000 172,000Workers Compensation 23,467 27,900 27,900 30,000 30,000Uniforms/Protective Clothing & Equipment 10,478 16,000 7,343 16,000 16,000Training 33,949 22,300 33,799 23,500 23,500

420,638 409,800 469,417 451,500 451,500

420,638 409,800 469,417 451,500 451,500


Parks & Landscape On Costs Expenditure 513,634 510,400 569,242 553,700 553,700

________________________________________________________________________________________________Page 3.89

Town of Cambridge


$ $ $ $ $ $

Res/ELA

PARKS & LANDSCAPE OVERHEADSOverheads


Reimbursements - Insurance Claims (1,000) (1,000) (1,000)Reimbursements - Other (1,239) (2,000) (2,000) (2,000)

(1,239) (3,000) (3,000) (3,000)

Parks & Landscape Overheads Revenue (1,239) (3,000) (3,000) (3,000)


Salaries 490,475 537,300 518,582 554,000 554,000Superannuation 68,574 70,100 68,218 74,000 74,000Workers Compensation 11,367 13,000 13,000 13,500 13,500Uniforms/Protective Clothing & Equipment 955 1,200 1,030 1,000 1,000Fringe Benefits Tax 22,211 24,600 27,783 23,500 23,500Recruitment Expenses 4,000 4,000 4,000Training 601 5,200 5,500 5,500

594,183 655,400 628,612 675,500 675,500

Office Expenses 19,922 15,000 23,907 22,000 22,000


Equipment Maintenance 694 500 500 500Minor Equipment & Tools 4,769 5,000 5,523 5,000 5,000


Running Expenses 11,482 9,000 7,769 11,000 11,000Fixed Costs 1,698 2,000 2,565 2,500 2,500Repairs 225 500 1,745 1,500 1,500


Advertising 1,768 2,000 2,665 2,000 2,000Membership Subscriptions 227 500 227 500 500Public Liability Insurance 68,303 68,000 71,579 70,000 70,000Other Insurance 878 800 880 1,000 1,000

71,176 71,300 75,352 73,500 73,500Other Expenses

Other Expenses 2,144 5,000 3,383 5,000 5,000Workplace Safety 500 500 500

2,144 5,500 3,383 5,500 5,500Programs

Garden Awards 2,268 3,500 2,273 3,000 3,0002,268 3,500 2,273 3,000 3,000



Sub-total 709,476 796,900 776,456 800,000 800,000


Parks & Landscape Overheads Expenditure 1,085,791 1,202,300 1,190,195 1,221,700 1,221,700

Less Overhead Recovered (1,166,854) (1,210,800) (1,232,090) (1,255,500) (1,255,500)

Parks & Landscape Overheads (Net) 431,333 498,900 527,348 516,900 516,900

________________________________________________________________________________________________Page 3.90

Town of Cambridge


$ $ $ $ $ $

Res/ELA

WORKS & ENGINEERING PLANT OPERATION COSTS


Other Revenue/Income (14,105) (12,000) (8,862) (12,000) (12,000)(14,105) (12,000) (8,862) (12,000) (12,000)

Gain on Disposal of Assets

Gain on Disposal of Assets (66,582) (1,500) (205) (1,500) (2,000) (3,500)(66,582) (1,500) (205) (1,500) (2,000) (3,500)

Works/Engineering Plant Operation Costs Revenue (80,686) (13,500) (9,067) (1,500) (14,000) (15,500)

ExpenditureFleet & Plant Running Costs

Running Expenses 117,968 115,000 120,535 118,000 118,000Fixed Costs 18,013 17,000 17,305 18,000 18,000Repairs 6,863 6,000 17,250 10,000 10,000


Loss on Disposal of Assets 314 3,537314 3,537

Sub-total 143,158 138,000 158,627 146,000 146,000


Works/Engineering Plant Operation Costs Exp 272,870 283,600 276,929 315,100 315,100

Less Plant Operation Recovered (246,585) (252,900) (206,757) (283,000) (283,000)

Works/Engineering Plant Op Costs (Net) (54,402) 17,200 61,105 (1,500) 18,100 16,600

________________________________________________________________________________________________Page 3.91

Town of Cambridge


$ $ $ $ $ $

Res/ELA

PARKS & LANDSCAPE PLANT OPERATION COSTS

RevenuesGain on Disposal of Assets

Gain on Disposal of Assets (7,931) (4,700) (659) (11,000) (11,000)(7,931) (4,700) (659) (11,000) (11,000)

Parks & Landscape Plant Op Costs Revenue (7,931) (4,700) (659) (11,000) (11,000)

ExpenditureFleet & Plant Running Costs

Running Expenses 102,448 83,500 104,466 107,000 107,000Fixed Costs 13,173 15,500 14,098 16,000 16,000Repairs 23,214 16,000 24,118 16,000 16,000Plant Consumables 2,844


Minor Equipment & Tools 4,140 3,000 3,0004,140 3,000 3,000



Sub-total 167,854 151,100 166,744 164,500 164,500


Parks/Landscape Plant Operation Costs Exp 253,559 251,700 271,326 284,600 284,600

Less Plant Operation Recovered (186,228) (219,200) (241,786) (244,500) (244,500)

Parks/Landscape Plant Op Costs (Net) 59,400 27,800 28,882 29,100 29,100

________________________________________________________________________________________________Page 3.92

Town of Cambridge


$ $ $ $ $ $

Res/ELA

BUILDING MANAGEMENT


Salaries 147,099 154,800 162,150 162,000 162,000Superannuation 20,029 21,200 21,067 22,500 22,500Workers Compensation 3,300 3,700 3,700 4,000 4,000Uniforms/Protective Clothing & Equipment 240 400 500 500Fringe Benefits Tax 2,833 3,000 5,714 5,500 5,500Training 1,738 1,500 1,500 1,500

175,240 184,600 192,632 196,000 196,000

Office Expenses 2,062 2,000 2,265 2,000 2,000




Running Expenses 5,481 5,500 5,910 6,500 6,500Fixed Costs 1,143 1,000 1,394 1,500 1,500Repairs 500 3,838 1,000 1,000


Consultants 25,000 22,828 25,000 25,000Other Operational Expenses 140 1,000 922

140 26,000 23,750 25,000 25,000

Sub-total 200,885 224,600 239,260 237,000 237,000


Building Management Expenditure 266,382 296,100 308,153 310,500 310,500

Less allocated

Building Management (Net) 266,382 296,100 308,153 310,500 310,500

________________________________________________________________________________________________Page 3.93

Town of Cambridge


$ $ $ $ $ $

Res/ELA

ASSET MANAGEMENT

RevenuesOther Revenue

Insurance scheme perfromance bonus (16,000) (4,994)(16,000) (4,994)

Asset Management Revenue (16,000) (4,994)


Salaries 111,051 174,300 137,151 169,000 169,000Superannuation 19,218 21,600 19,405 22,000 22,000Workers Compensation 3,025 4,300 4,300 4,000 4,000Uniforms/Protective Clothing & Equipment 500 91 500 500Training 2,806 1,700 1,200 1,500 1,500

144,547 202,400 162,146 197,000 197,000

Office Expenses 1,204 500 1,319 500 500


Software Maintenance/Support 18,400 45,500 27,077 31,500 31,500Software Licences 66,726 49,700 53,649 75,000 75,000


Asset valuations (fair value infrastructure assets) 54,100 29,500 50,000 50,000Asset Management - systems and data 50,000 50,000Other Operational Expenses 1,000 1,000

54,100 29,500 101,000 101,000

Sub-total 231,003 352,200 273,691 405,000 405,000

DepreciationCost Allocation (ABC) 2,486 2,400 2,489 2,500 2,500

Asset Management Expenditure 233,488 354,600 276,180 407,500 407,500

Less 2% Overhead on Capital Works Recovered: Asset Design (202,400)

Asset Management (Net) 233,488 136,200 271,186 407,500 407,500

________________________________________________________________________________________________Page 3.94

Town of Cambridge


$ $ $ $ $ $

Res/ELA

OTHER PROPERTY


Tamala Park (Catalina Estate) Rates Reimbursement (495) (8,500) (1,115) (15,000) (15,000)(495) (8,500) (1,115) (15,000) (15,000)

Lease Income

City Beach Shopping Centre Car Parks (21,204) (48,000) (22,994) (49,400) (49,400)Bold Park Community School Car Park (2,176) (2,176)Pre-Primary Centre West Leederville (2,000) (2,000)

(25,380) (48,000) (27,170) (49,400) (49,400)Infrastructure

Churchlands Kindergarten (2,000) (2,000) (2,000)Jersey Street Out of School Care (YMCA Mtce Contribution) (15,000) (27,273) Res (15,500) (15,500)Jersey Street Out of School Care (Tiddly Winks) (3,936) (3,000) (3,781) (3,000) (3,000)

(9,928) (20,000) (31,054) (20,500) (20,500)Programs

Tamala Park (Lease Revenue - MRC) (73,262) (55,000) (85,197) (56,500) (56,500)Mindarie Regional Council 203,028

129,766 (55,000) (85,197) (56,500) (56,500)Gain on Disposal of Assets

Gain on Disposal of Assets (9,081,346) (24,530,000) (17,419,231) (8,519,000) (8,519,000)Ocean Mia Holding & Marketing Costs 100,000 212,575 ELA 30,000 30,000

(9,081,346) (24,430,000) (17,206,655) (8,489,000) (8,489,000)

Other Property Revenue (13,307,864) (24,561,500) (17,351,191) (8,630,400) (8,630,400)


Salaries 288,643 311,300 314,416 344,000 344,000Superannuation 35,570 39,600 39,371 43,500 43,500Workers Compensation 6,692 7,600 7,600 8,500 8,500Uniforms/Protective Clothing & Equipment 277 500 401 500 500Fringe Benefits Tax 13,687 14,300 19,751 17,000 17,000Training 3,100 1,960 3,500 3,500Less Allocated to projects (87,352) (90,000) (90,923) (93,000) (93,000)

257,517 286,400 292,576 324,000 324,000

Office Expenses 2,792 1,500 3,490 1,500 1,500

Other Expenses

Emergency Services Levy (Council Buildings) 30,318 30,000 31,731 32,000 32,000Conferences 32 2,000 2,000 2,000Other Expenses 501 182


Running Expenses 1,627 2,000 4,979 5,000 5,000Fixed Costs 729 500 1,015 1,500 1,500Repairs 698 500 500 500

3,054 3,000 5,994 7,000 7,000Operational ExpensesAdvertising 4,878 5,000 1,200 1,000 1,000Legal Expenses 16,004 50,000 27,308 35,000 15,000 50,000Consultants 12,285 50,000 10,604 35,000 15,000 50,000Valuation Fees 16,959 10,000 24,853 15,000 15,000Other Insurance 5,251 18,000 18,772 17,500 17,500

55,377 133,000 82,736 70,000 63,500 133,500

________________________________________________________________________________________________Page 3.95

Town of Cambridge


$ $ $ $ $ $

Res/ELA

OTHER PROPERTY (Continued)

Infrastructure

Jersey Street Out of School Care 6,017 2,400 5,926 9,500 9,500Churchlands Kindergarten 1,198 400 1,505 2,000 2,00038 Cambridge Street (vacant land) 3,745 2,000 3,307 2,000 2,00039 Southport Street (Loan Interest) 39,105 38,100 39,105 38,000 38,000Wembley Sports Park (Loan Interest) 17,000 17,000City Beach Playgroup Centre 2,577 569Wembley Infant Health Centre - Building 1,420 1,400189 Salvado Rd House 978 600 1,111189 Salvado Road Nursery Ground 4,048 4,000 617

63,156 47,500 53,541 68,500 68,500

Non-Capital Works

183 Jersey Street YMCA - Out of School Care - Repaint ceilings 6,500 6,500 Res 6,500183 Jersey Street YMCA - Out of School Care - Repaint internal walls 10,500 10,500 Res 10,500183 Jersey Street YMCA - Out of School Care - Repaint walls and roof Res 10,000 10,000City Beach Infant Health Centre - Demolish 3,790 ELA 40,000 40,000Keaney Place - Remove dead trees to ground level 4,000

39,732 17,000 4,000 17,000 50,000 67,000Programs

Leederville Link Project 100,000 Res 100,000 100,000Lake Monger Reserve - Feasibility Study 40,000 40,000Tamala Park (Catalina Estate) Rates 20,344 8,500 17,159 15,000 15,000Other Council Property (fire breaks etc) 628 354 5,000 5,000MRC Neerabup Land (funded from Waste Reserve) (4,078) 7,500 (623)Mindarie Regional Council (366,660) 14,617

(349,766) 116,000 31,507 40,000 120,000 160,000



Sub-total 307,177 636,400 512,478 127,000 668,500 795,500


Other Property Expenditure 372,344 709,400 580,637 127,000 745,400 872,400

Less allocated

Other Property (Net) (12,935,520) (23,852,100) (16,770,554) 127,000 (7,885,000) (7,758,000)

________________________________________________________________________________________________Page 3.96

CAPITAL BUDGET

Town of Cambridge Capital Budget Summary

Page Funding Budget Funding BudgetNo. 2013/2014 2013/2014 2014/2015 2014/2015

Total$ $ $

CAPITAL FUNDING

Sale of Plant and Equipment 4.1 301,900 321,100Grants 3,133,500 3,870,300Contibutions 1,115,000 209,500Loan proceeds 300,000 0Transfers from reserves 2,741,300 3,147,000Transfers from the ELA 29,858,600 30,696,900Carried forward funds 5,451,500 2,355,100

Total Funding Excluding Rates 0 42,901,800 0 40,599,900

CAPITAL EXPENDITURE

By Class

Land 4.2 0 0 0 0Buildings 4.2 (33,944,900) 34,537,700 (27,827,000) 28,036,500Furniture and Equipment 4.3 (322,000) 1,590,000 (857,000) 1,489,500Plant and Equipment 4.4 (904,100) 970,600 (937,100) 937,000Infrastructure

Parks and Reserves 4.5 (2,500,800) 3,078,500 (6,510,000) 7,621,000Roads and Lanes 4.6 (3,536,000) 5,345,000 (2,687,400) 5,385,900Drainage 4.7 (617,400) 1,199,400 (855,100) 1,160,100Footpaths 4.7 (1,092,500) 2,025,800 (898,600) 1,613,600Bus Shelters 4.8 (25,900) 50,900 (27,700) 57,700

Total Expenditure - by Class (42,943,600) 48,797,900 (40,599,900) 46,301,300

By Program

Governance (1,210,800) 2,631,300 (1,449,100) 1,975,000Law, Order and Public Safety 0 0 0 0Education and Welfare (26,500) 26,500 (45,000) 45,000Community Amenities (200,000) 528,000 (420,000) 420,000Recreation and Culture (36,136,700) 37,193,200 (33,886,000) 35,266,000Transport (5,247,800) 8,297,100 (4,510,800) 8,259,300Other Property and Services (121,800) 121,800 (289,000) 336,000

Total Expenditure - by Program (42,943,600) 48,797,900 (40,599,900) 46,301,300

Asset Management SummaryTotal Replacement 8,496,600 24,159,600Total Upgrade 4,021,500 3,920,900Total new 36,279,800 18,220,800

Total Expenditure 48,797,900 46,301,300

Balance (Capital Funding From Rates) 0 5,701,400

_______________________________________________________________________________________________Page 4.1

CAPITAL BUDGET

SCHEDULE

Town of Cambridge Capital Budget - Schedule

Funding Funding Budget Source Amount 2014/2015

$ $

LAND

Revenue

Other Property and ServicesSale of Keaney Place and Dampier Avenue Lots (3) 3,300,000Ocean Mia Lot 560 3,530,000Catalina Estate Land Sale Proceeds (Tamala Park) 4,816,000

Total Land Revenue 0 11,646,000

BUILDINGS

GovernanceAdministration Bldg - Replace Emerg. Warning System & Fire Alarm Panel R 35,000Administration Bldg - Replacement HVAC System R CF/Asset Res (513,000) 513,000

Recreation and Culture

Community Leased properties

183 Jersey Street - Out of School Care (YMCA) - Replace carpet R CF/Com Res (5,000) 5,000183 Jersey Street - Out of School Care (YMCA) - Replace existing Evap. AC R CF/Com Res (7,000) 7,000Alderbury Sportsground Hockey Pavilion - Replace Windows and Frame R Club Res (20,000) 20,000Alderbury YMCC HOCKEY Club - Replace Carpets R CF/Club Res (15,000) 15,000Floreat Beach Storage Shed for Coastcare and FSLSC Contribution N CF/Cont (147,000) 147,000Floreat Surf life saving Club - Roof fixing and Roof Design R Club Res (60,000) 60,000Floreat Surf life saving Club - Replace Windows (Southern Side) R Club Res (20,000) 20,000Reabold Tennis Club - Shade Sails R Grant/Club Res (8,500) 13,000

Town Facilities

Major Project - Bold Park Aquatic Centre Upgrade R Endow (11,100,000) 11,100,000Major Project - City Beach Commercial Development N Endow (4,322,000) 4,322,000Major Project - City Beach Surf Club N Grant/ELA (5,952,000) 5,952,000Major Project - Wembley Sports Park - Pat Goodridge Pavilion Design R Area Res (250,000) 250,000Major Project - Wembley Golf Course Hospitality R Endow (5,050,000) 5,050,000Building Energy Efficiency Program U CF (105,000) 150,000Bold Park Aquatic Centre - Chemical Shed (waterproof brick) N CF (15,000) 15,000Floreat Beach Kiosk & Public Toilets Upgrade U 40,000Quarry Amphitheatre - Stage & Lighting Towers U CF/Endow (209,000) 209,000Quarry Amphitheatre - Lighting Fixtures and Control Equipment U 70,000Quarry Amphitheatre - Side of Stage storage container U 15,000YMCA Hockey Pavilion Building Improvements U CF/Endow (8,500) 8,500Wembley Sports Park - Pat Goodridge Pavilion Redevelopment N CF/Area Res (20,000) 20,000

Total Buildings (27,827,000) 28,036,500

Asset Management SummaryTotal Replacement 17,088,000Total Upgrade 492,500Total New 10,456,000

Total Buildings (27,827,000) 28,036,500

Total Land & Buildings Expenditure (27,827,000) 28,036,500

_______________________________________________________________________________________________Page 4.2


Funding Funding Budget Replace NewSource Amount 2014/2015

$ $

FURNITURE AND EQUIPMENT

GovernanceCorporate Business System Support 176,000 176,000Corporate Business System Upgrade CF (108,000) 108,000 108,000Desktop Work stations (replacement approx 70) 100,000 100,000Electronic Content Management Upgrade to Version 4.03 50,000 50,000Furniture (Various) 5,000 5,000Host Server Replacement (Administration and Cambridge Library) 80,000 80,000Intranet Redevelopment CF (30,000) 30,000 30,000Landl line phone replacement CF/Asset Res (120,000) 120,000 120,000Multifunctional Printer (administration - print room) 25,000 25,000Multifunctional Printer (infrastructure) 6,500 6,500Wireless Upgrade (Administration Centre) 30,000 30,000Plotter Printer (Infrastructure & Planning) 18,500 18,500Replacement rack and fixtures CF (5,000) 5,000 5,000Storage Network upgrade CF (19,000) 19,000 19,000Town website upgrade CF (81,000) 81,000 81,000Windows 7 Upgrade Licences CF (17,000) 17,000 17,000Windows Desktop Deployment Toolkit CF (10,000) 10,000 10,000

(390,000) 881,000 851,000 30,000Community AmenitiesPurchase and Supply Waste Bins Waste Res (20,000) 20,000 20,000Purchase and Supply Recycle Bins (360 Litre) Grant (400,000) 400,000 400,000

(420,000) 420,000 420,000 0Recreation and CultureBold Park Aquatic Centre - Communications Upgrade, fibre link 17,000 17,000Cambridge Senior Services - TV Grant (3,500) 3,500 3,500Cambridge Senior Services - Smart Phones x 15 Grant (9,000) 9,000 9,000Cambridge Senior Services - Electronic Whiteboard Grant (2,000) 2,000 2,000Cambridge Library - Convert shelving (mobile) 8,000 8,000Cambridge Library - Interlibrary loans RFID pad 1,000 1,000Cambridge Library - Wireless Upgrade 16,000 16,000Cambridge Youth Service - Computers x 5 7,000 7,000Cambridge Youth Service - Microsoft Office Professional x 5 3,000 3,000Cambridge Youth Service - Adobe Creative Suite 6 production premium x 4 10,000 10,000Cambridge Youth Service - Adobe Creative Suite 6 design & web premium x 1 2,500 2,500Cambridge Youth Service - Wi Fi Equipment 13,000 13,000Quarry Amphitheatre - Communications Upgrade, fibre link 17,000 17,000The Boulevard Centre - Data Projector AV systems Com Res (6,000) 6,000 6,000The Boulevard Centre - Digital Signage Foyer/Gallery Com Res (7,500) 7,500 7,500Wembley Community Centre - Zip Wall Boiler Com Res (2,000) 2,000 2,000Wembley Community Centre - Communications Upgrade, fibre link Com Res (17,000) 17,000 17,000

(47,000) 141,500 113,000 28,500

Other Property and ServicesWorks - Robotic survey station (thedolite) 47,000 47,000

47,000 47,000 0

Total Furniture and Equipment (857,000) 1,489,500 1,431,000 58,500

Asset Management SummaryTotal Replacement 1,431,000Total Upgrade Total new 58,500

Total Furniture and Equipment (857,000) 1,489,500 1,431,000 58,500

_______________________________________________________________________________________________Page 4.3


Budget Replace NewReserve Trade-In 2014/2015

$

PLANT AND EQUIPMENT

GovernanceLight Fleet Vehicle Replacement Lt Flt Res (246,000) (275,100) 521,000 521,000Light Fleet Replacement - The Boulevard Com Res (18,000) (7,000) 25,000 25,000

(264,000) (282,100) 0 546,000 546,000 0

Education and WelfareYouth Services - Bus PLT Res (45,000) 45,000 45,000

(45,000) 0 0 45,000 45,000 0

Recreation and CultureBold Park Aquatic Centre - Replace hoist CF (15,000) 15,000 15,000

0 00 0 (15,000) 15,000 15,000 0

TransportParking Ticket Machines CF/Area Res (42,000) 42,000 42,000

(42,000) 42,000Other Property and ServicesParks - Kubota ME9000 DHC Tractor P5105 PLT Res (55,000) (10,000) 65,000 65,000Parks - Kubota Mowing Deck for Ride-on Mower P0227 PLT Res (5,500) 5,500 5,500Parks - Heavy Duty PTO Slasher Mower Deck P5095 PLT Res (8,000) (500) 8,500 8,500Works - Hino Ranger PRO9 Tipper Truck P5113 PLT Res (147,000) (27,000) 174,000 174,000Works - Vibroplate EY20D P3156 PLT Res (1,500) 1,500 1,500Works - Electric Rock Breaker PLT Res (1,500) 1,500 1,500Works - Brush Cutter x 3 PLT Res (2,000) 2,000 2,000Works - Concrete Grinder P0020 CF/PLT Res (5,500) (500) 6,000 6,000Works - Trailer Tandem for Skid Steer Loader P4004 CF/PLT Res (24,000) (1,000) 25,000 25,000

0(250,000) (39,000) 0 289,000 280,000 9,000

Total Plant and Equipment (601,000) (321,100) (15,000) 937,000 886,000 51,000

_______________________________________________________________________________________________Page 4.4


Replace Funding Funding Budget Replace Upgrade NewUpgrade Source Amount 2014/2015

New $ $

INFRASTRUCTURE - PARKS AND RESERVES

Parks ConstructionMajor Project - Perry Lakes Reserve - Basketball Court Extension U Grant (19,000) 38,000 38,000Major Project - Perry Lakes Reserve - Skate Park Extension U Grant (230,000) 363,000 363,000Bent Street Park - Install Outdoor Exercise Equipment N 25,000 25,000Birkdale Park - Install drainage next to tennis court N CF (12,000) 12,000 12,000Contingency Emergency Irrigation Repairs R 10,000 10,000Fred Burton Park - Service Bore and Pump 132 U 16,000 16,000Lake Monger Reserve - Service Bore & Pump 187 U 16,000 16,000Lake Monger Reserve – Security Light Upgrade Program (Stage 2 & 3 of 5) N CF (132,000) 349,000 349,000Lake Monger Reserve - Rehab Lake Edge (Stage 2 & 3 of 6) U 100,000 100,000Lake Monger Reserve - Installation of BBQs R 65,000 65,000Perry Lakes Reserve - Install bbq's & furniture (south east) N 51,000 51,000Perry Lakes Reserve - Rehabilitate Lake Bed U Endow/CF (182,000) 182,000 182,000Tilton Park - Service Bore & Pump U 16,000 16,000West Leederville Community Garden - Fence/Gate Improvements R Grant (10,000) 10,000 10,000

(585,000) 1,253,000 85,000 731,000 437,000Sportsground ConstructionMajor Project - Wembley Sports Park - Infrastructure Works N Area Res (495,000) 495,000 495,000Alderbury Sportsground - Service bore and pump 7 U 16,000 16,000City Beach Oval - Flood Lighting Upgrade U Grant/Club Res (99,000) 148,000 148,000Henderson Park - Improvements (playground etc.) U 110,000 110,000Henderson Park - Service Bore and pump 168 U 16,000 16,000McLean Park - Service bore and pump 10 U 16,000 16,000

(594,000) 801,000 0 306,000 495,000Ocean Beaches ConstructionMajor Project - City Beach Amenities N Endow (4,751,000) 4,751,000 4,751,000Beaches & Dunes - City Beach Groyne Maintenance U Dep Trans (120,000) 240,000 240,000Beach & Dunes - Replace Beach usage signs U CF (10,000) 10,000 10,000Beaches and Dunes - Upgrade Beach Access Paths U 20,000 20,000City Beach Park - Boardwalk Upgrade ( Kickboard Edge) U 15,000 15,000Florat Beach Park - Boardwalk Upgrade (near playground) U 65,000 65,000Floreat Beach Park - Service Bore & Pump 192 U 16,000 16,000

(4,881,000) 5,117,000 0 366,000 4,751,000Wembley Golf Course InfrastructureMajor Project - Wembley Golf Course Miniature Golf N Endow (450,000) 450,000 450,000

(450,000) 450,000 0 0 450,000

Total Infrastructure - Parks and Reserves (6,510,000) 7,621,000 85,000 1,403,000 6,133,000

Asset Management SummaryTotal Replacement 85,000Total Upgrade 1,403,000Total new 6,133,000

Total Infrastructure - Parks and Reserves (6,510,000) 7,621,000 85,000 1,403,000 6,133,000

_______________________________________________________________________________________________Page 4.5



New $ $

INFRASTRUCTURE - ROADS AND LANES

Road Works Alderbury St / Lichendale / meagher - Construct R'bout U CF/Endow (87,000) 87,000 87,000Cambridge Street - Pedestrian crossing to Oxford from PTA (estimate) U 140,000 140,000Cambridge Street - West Leederville Centre Street Enhancement R CF/Area (793,500) 793,500 793,500Crosby/Highbury street intersection improvements U 40,000 40,000Durston Road/Empire Avenue intersection U 143,000 143,000Kerb replacement for road resurfacing Program R 140,000 140,000Pedestrian Crossings - 1 of 5, Grantham between Harborne and Jersey U 140,000 140,000Railway Parade - Crossing at Kerr St N CF (7,500) 7,500 7,500Salvado Road - roundaboout at SJOG Hospital Entrance U CF (57,500) 97,500 97,500Streetscaping Cambridge St - Northwood to Kerr U 50,000 50,000The Boulevard and Templetonia intersection - passing lane U 70,000 70,000The Boulevard/Durston/Majalin - Pre-deflection to roundabout R 100,000 100,000Underwood/Brookdale/Brockway - Nedlands Contribution U CF (60,000) 60,000 60,000

(1,005,500) 1,868,500 1,033,500 827,500 7,500

Road Surfacing Bantry Road (Elphin - Glengariff) R 23,000 23,000Baramba Road R 17,000 17,000Benwee Road (Elphin to Glengariff) R 23,000 23,000Bodmin Avenue R 27,000 27,000Brookdale Street (Alderbury to Underwood) RMRWA Rehab/City of Nedlands (157,500) 188,500 188,500Callington Avenue R 74,000 74,000Cambridge St (Harborne to Gregory) R MRWA Rehab (61,000) 91,000 91,000Cambridge St (McCourt - Kimberley) R MRWA Rehab/CF (415,900) 415,900 415,900Cambridge St (Southport - Kimberley) R CF (38,000) 38,000 38,000Cardigan Terrace (Boundary to Halesworth) R 25,000 25,000Dakin Street R 50,000 50,000Dunkeld Street (Alyth to Kincardine) R 47,000 47,000Empire Avenue (The Boulevard to Dumfries) R MRWA Rehab (70,000) 104,000 104,000Empire Avenue West (Weaponess to Erskine) RMRWA Rehab/City of Stirling (154,000) 184,000 184,000Falmouth Avenue R 56,000 56,000Hay Street Service R 50,000 50,000Holyrood Street (Cambridge - Woolwich) R CF (31,000) 31,000 31,000Karla Place R 37,000 37,000Kilpa Court R 50,000 50,000Kilpa Court (Town Car Park) R 120,000 120,000Lentara Crescent R 74,000 74,000Lothian Street (Kinross to Kintyre) R 47,000 47,000Lowanna Way (Hesperia to WCH) R 111,000 111,000MacEwan St (Oxford - Loftus) R CF (24,000) 24,000 24,000Nicholson St (Cambridge - End) R CF (19,000) 19,000 19,000Penryn Avenue R 55,000 55,000Rannock Street R 43,000 43,000Selby Street (Hay Street to Daikin) RMRWA Rehab/City of Nedlands (101,000) 121,000 121,000Sellenger Court A R 30,000 30,000Sellenger Court B R 25,000 25,000Swanage Avenue R 20,000 20,000The Boulevard (Templetonia to WCH) R MRWA Rehab (117,000) 233,000 233,000West Lorne Street R 74,000 74,000

(1,188,400) 2,527,400 2,527,400 0 0

Roads to RecoveryElphin Street (The Boulevard to Oceanic) R R2R (182,500) 188,000 188,000

(182,500) 188,000 188,000 0 0LanewaysEastlake Lane U CF (211,000) 211,000 211,000Humpherys lane (Grantham/Herdsman/Holland/Pangbourne) U 234,000 234,000Jacobson Laneway U Area Res (100,000) 210,000 210,000Piper lane (Grantham/Herdsman/Alexander/Simper) U 147,000 147,000 (100,000) 802,000 0 802,000 0

Total Infrastructure Roads and Lanes (2,476,400) 5,385,900 3,748,900 1,629,500 7,500

Asset Management SummaryTotal Replacement 3,748,900Total Upgrade 1,629,500Total new 7,500

Total Infrastructure Roads and Lanes (2,476,400) 5,385,900 3,748,900 1,629,500 7,500

_______________________________________________________________________________________________Page 4.6



New $ $

INFRASTRUCTURE - DRAINAGE

Transport1 - 17 Holland Street - crossovers, footpath, drainage inlets U CF (39,600) 39,600 39,6001 Daglish - install drainage inlets next to grates U CF (20,000) 20,000 20,0001 Evandale - install drainage inlets next to grates U CF (20,000) 20,000 20,00010 Nanson - install drainage inlets next to grates U CF (20,000) 20,000 20,00015 Harborne Street - raise crossovers, extra inlets U CF (17,500) 17,500 17,500158 Harborne Street - install drainage inlets next to grates U CF (20,000) 20,000 20,000220 Cambridge - Install additional inlets and soakwells N 15,000 15,000330 Railway Parade - increase pipe size U CF (74,000) 74,000 74,000350 Cambridge (IGA and Shell) - install drainage inlets next to grates U CF (19,500) 19,500 19,50038 Hornsey Road - install drainage inlets next to grates U CF (19,500) 19,500 19,5006 Louth Road - larger pipe and install drainage inlets U CF (50,000) 50,000 50,0006 South Banff Road N 15,000 15,000Arbordale St - Drainage Improvement N CF (12,000) 12,000 12,000Bermondsey Street - larger pipe under underpass U CF (62,000) 62,000 62,000Cambridge Street/Selby St - construct underground sump N CF (80,000) 80,000 80,000Cambridge/Selby St - Replace Pipe overflow with soakwells N CF (29,000) 29,000 29,000Clune Avenue - Install additional drainage inlets and soakwells N 15,000 15,000Drainage Pipe and Pit Rehabilitation R 100,000 100,000Joseph St - Adjust brick paving to redirect run off N CF (5,000) 5,000 5,000Keane St - additional inlets and soakwells, raise footpath and increase pipe size N CF (62,000) 62,000 62,000Lake Monger Drive near Kimberley Street - Install inlets/soakwell N 30,000 30,000Levitt Lane - install 3 soakwells U CF (15,000) 15,000 15,000McCourt St - additional inlets and soakwells and pipe N CF (42,000) 42,000 42,000Moray Ave and Dumfries - raise footpath, increase easement pipe size N CF/Endow (46,000) 46,000 46,000Newry Street - new fence for enlarged sump U CF (7,000) 7,000 7,000Oceanic Drive near Tullow - Install pipe along south verge N 50,000 50,000Oxford Close - Install 450mm pipe across Cambridge Street N 80,000 80,000Ruislip St/Marlow St - additional inlets and soakwells, raise footpath and increase pipe sizeN CF (112,000) 112,000 112,000Salvado Rd - Remove tree roots, additional inlets and soakwells, increase pipe size N CF (54,000) 54,000 54,000Scaddan St, Holland St, Collier St - additional inlets and soakwells, install bund, upgrade lanesN CF (25,000) 25,000 25,000Tate St - Drainage Improvement N CF (4,000) 4,000 4,000

(855,100) 1,160,100 100,000 384,100 676,000

Total Infrastructure Drainage (855,100) 1,160,100 100,000 384,100 676,000

Asset Management SummaryTotal Replacement 100,000Total Upgrade 384,100Total new 676,000

Total Infrastructure Drainage (855,100) 1,160,100 100,000 384,100 676,000

INFRASTRUCTURE - FOOTPATHSTransportNew PathsDodd Street (Harborne - End) N CF (6,900) 6,900 6,900Frinton Avenue - Branksome to Boscombe N 43,000 43,000Kalinda Dr - Kalari to The Boulevard N CF/Endow/Grant (529,200) 529,200 529,200Kavanagh Street - Shared Path Link N Area Res (34,000) 34,000 34,000Swanage Avenue - Branksome to Challenger N 7,000 7,000Tilton Tce (Baramba - Olinda) S N Endow (133,000) 133,000 133,000Tumut Footpath - Oceanic to Windara N 15,000 15,000

(703,100) 768,100 0 0 768,100Replace Slab paths with insitu concreteBirkdale Street - Cambridge to Salvado R 15,000 15,000Brookdale Street (Alderbury - Oceanic U CF/Endow (11,800) 11,800 11,800Harborne Street - Cambridge to Salvado R 16,000 16,000Hornsey Road - Newry to Oceanic R 13,000 13,000Hornsey Road - Newry to Orrel R 13,000 13,000Kimberley St (Cambridge St - Railway Pde) E R CF (20,100) 20,100 20,100Kimberley St (Woolwich St - Cambridge St) E R CF (20,000) 20,000 20,000Kimberley St (Woolwich St - Cambridge St) W R CF (26,400) 26,400 26,400Linden Gardens - Berkeley to Grantham R 14,000 14,000Linden Gardens - The Boulevard to Orrel R 32,000 32,000Newry Street - Birkdale to Lissadell R 32,000 32,000Newry Street - Birkdale to Selby R 31,000 31,000Newry Street - Hornsey to Lissadell R 45,000 45,000Northwood Street - Ruislip to Clune R 35,000 35,000Northwood Street - Ruislip to Woolwich R 26,000 26,000

_______________________________________________________________________________________________Page 4.7



New $ $

INFRASTRUCTURE - FOOTPATHS (Continued)

Oceanic Drive (Scenic - West Coast Hwy) R CF (40,000) 40,000 40,000Peebles Road - South Banff to Pearson R 16,000 16,000Reserve Street - Cambridge to Ruislip R 46,000 46,000Reserve Street - Grantham to Herdsman R 28,000 28,000Reserve Street - Grantham to Herdsman R 28,000 28,000Reserve Street - Ruislip to Grantham R 41,000 41,000Ruislip Street - Alexander to Simper R 13,000 13,000Ruislip Street - Northwood to Kimberley R 26,000 26,000Ruislip Street - St Leonards to Blencowe R 13,000 13,000Salvado Road - Corboy to Denton R 26,000 26,000Salvado Road - Denton to Harborne R 32,000 32,000Salvado Road - Jersey to Corboy R 32,000 32,000Selby Street - Alderbury to Evandale R 15,000 15,000Simper St (Cambridge St - Ruislip St) E R CF (38,600) 38,600 38,600Simper St (Cambridge St - Ruislip St) W R CF (38,600) 38,600 38,600Tower Street - Holyrood to Southport R 44,000 44,000Tumut Road Crossover R 5,000 5,000

(195,500) 832,500 820,700 11,800 0Shared PathDodd Street - Jukes Way to Herdsman Parade N 13,000 13,000

0 13,000 0 0 13,000

Total Infrastructure Footpaths (898,600) 1,613,600 820,700 11,800 781,100

Asset Management SummaryTotal Replacement 820,700Total Upgrade 11,800Total new 781,100Total Infrastructure Footpaths (898,600) 1,613,600 820,700 11,800 781,100

INFRASTRUCTURE - BUS SHELTERSTransportBus shelters (2 new shelters) N CF (27,700) 57,700 57,700

(27,700) 57,700 0 0 57,700

Total Infrastructure Bus Shelters (27,700) 57,700 57,700

Asset Management SummaryTotal Replacement 0Total Upgrade 0Total new 57,700

Total Infrastructure Bus Shelters (27,700) 57,700 0 0 57,700

Total Infrastructure (10,767,800) 15,838,300 4,754,600 3,428,400 7,655,300

Asset Management SummaryTotal Replacement 4,754,600Total Upgrade 3,428,400Total new 7,655,300

Total Infrastructure (10,767,800) 15,838,300 4,754,600 3,428,400 7,655,300

Total Capital Expenditure (40,373,900) 46,301,300 24,159,600 3,920,900 18,220,800

_______________________________________________________________________________________________Page 4.8

RESERVE/ENDOWMENT

LANDS ACCOUNT BUDGET

Town of CambridgeReserve BudgetFor the Year Ending 30 June 2015


$ $ $ $

Opening BalanceArea Improvement 5.2 879,865 6,108,300 3,189,884 1,145,400Community Facilities 5.3 103,019 131,300 0 (108,800)Asset Management 5.4 884,753 943,400 899,075 797,100Waste Management 5.5 104,785 4,100 0 4,600Clubs and Associations 5.6 365,496 413,900 379,326 741,000Development Contributions 5.7 374,365 132,900 132,820 187,500

2,712,283 7,733,900 4,601,105 2,766,800

Interest on InvestmentsArea Improvement 5.2 0 30,000 41,711 6,500Community Facilities 5.3 41,241 3,500 4,430 13,100Asset Management 5.4 0 30,300 39,447 9,700Waste Management 5.5 62,530 3,600 446 0Clubs and Associations 5.6 0 12,500 20,563 9,100Development Contributions 5.7 0 0 0 5,100

103,771 79,900 106,597 43,500

Transfers from Accumulated SurplusArea Improvement 5.2 5,514,617 750,000 833,332 2,583,000Community Facilities 5.3 98,568 34,200 62,614 22,500Asset Management 5.4 651,719 203,700 660,270 689,100Waste Management 5.5 100,000 200,000 549,000 312,000Clubs and Associations 5.6 429,261 557,700 513,182 585,900Development Contributions 5.7 0 0 97,000 80,000

6,794,165 1,745,600 2,715,398 4,272,500

Transfers to Accumulated SurplusArea Improvement 5.2 3,204,599 1,380,600 2,919,550 2,491,500Community Facilities 5.3 242,829 159,000 175,819 122,300Asset Management 5.4 637,397 984,700 801,643 1,475,000Waste Management 5.5 267,315 200,000 544,819 20,000Clubs and Associations 5.6 415,431 638,700 171,995 511,000Development Contributions 5.7 241,545 39,500 42,340 0

5,009,116 3,402,500 4,656,167 4,619,800

Closing BalanceArea Improvement 5.2 3,189,883 5,507,700 1,145,377 1,243,400Community Facilities 5.3 0 10,000 (108,775) (195,500)Asset Management 5.4 899,075 192,700 797,149 20,900Waste Management 5.5 0 7,700 4,627 296,600Clubs and Associations 5.6 379,326 345,400 741,076 825,000Development Contributions 5.7 132,820 93,400 187,480 272,600

4,601,104 6,156,900 2,766,933 2,463,000

_______________________________________________________________________________________________Page 5.1

Town of Cambridge Reserve Budget - Schedule


$ $ $ $

AREA IMPROVEMENT

Opening BalanceWembley/West Leederville Area 360,363 5,566,900 2,670,381 603,900Aged Care Services and Facilities 519,502 541,400 519,503 541,500

879,865 6,108,300 3,189,884 1,145,400Interest on InvestmentWembley/West Leederville Area 0 12,200 19,715 0Aged Care Services and Facilities 0 17,800 21,996 6,500

0 30,000 41,711 6,500Transfers from Accumulated Surplus 0Catalina Estate (Tamala Park) Retrun of Equity 5,514,617 650,000 833,332 2,583,000 - Parking Ticket Machine Revenue 100,000

5,514,617 750,000 833,332 2,583,000Transfers to Accumulated SurplusWembley/West Leederville Area 3,204,599 1,380,600 - Cambridge St - West Leederville Centre Street Enhancement CF 118,990 793,500 - Leederville Link Project 0 100,000 - Wembley Sports Park Infrastructure Works 2,565,034 495,000 - Wembley Sports Park Repayment of short term loan 617,000 - Demolish BJ Giles Hall 40,000 - Pat Goodridge Pavilion 30,000 250,000 - Kavanagh Street - Shared Path Link 34,000 - Jacobson Laneway 100,000 - Parking Ticket Machine CF 205,527 42,000 - Wembley Sports Park - Pat Goodridge Pavilion Redevelopment CF 20,000

3,204,599 1,380,600 2,919,550 2,491,500

Total Transfer to Accumulated Surplus 3,204,599 1,380,600 2,919,550 2,491,500

Closing BalanceWembley/West Leederville Area 2,670,381 4,948,500 603,878 695,400Aged Care Services and Facilities 519,503 559,200 541,499 548,000

3,189,884 5,507,700 1,145,377 1,243,400

________________________________________________________________________________________________Page 5.2



$ $ $ $

COMMUNITY FACILITIES

Opening BalanceGeneral 675,489 749,500 779,938 838,100Wembley Community Centre 147,453 92,700 92,794 59,600Cambridge Senior Services 8,688 75,000 24,482 0Wembley Golf Course (1,028,278) (1,059,300) (1,168,835) (1,182,200)The Boulevard Centre 299,667 273,400 271,621 175,700

103,019 131,300 0 (108,800)Interest on InvestmentsGeneral 59,949 23,100 30,912 10,100Wembley Community Centre 5,907 5,000 3,347 700Cambridge Senior Services 7,362 300 4,677 200Wembley Golf Course (45,200) (35,200) (43,989) 0The Boulevard Centre 13,223 10,300 9,483 2,100

41,241 3,500 4,430 13,100Transfers from Accumulated SurplusGeneral 44,500 15,000

Jersey Street Out of School Care (YMCA Mtce Contribution) 27,273 15,50044,500 15,000 27,273 15,500

Cambridge Senior Services 56,755

The Boulevard Centre 0 19,200 0The Boulevard Centre - Proceeds from sale of vehicle 7,000

Wembley Golf Course (2,688) 1,705Wembley Golf Course - Proceed from sale of vehicle 33,636

98,568 34,200 62,614 22,500

Transfers to Accumulated SurplusJersey Street Childcare Centre - Self funding maintenance fund 30,500183 Jersey Street YMCA - Out of School Care - Repair roof 10,000183 Jersey Street YMCA - Out of School Care - General Maintenance 7,000183 Jersey Street - Out of School Care (YMCA) - Replace carpet CF 5,000183 Jersey Street - Out of School Care (YMCA) - Replace existing Evap. AC CF 7,000183 Jersey Street YMCA - Out of School Care - Repaint ceilings CF 6,500183 Jersey Street YMCA - Out of School Care - Repaint internal walls CF 10,500

0 30,500 0 46,000

Wembley Community Centre 60,567 37,000 22,110 - To Operations 14,430 - Wembley Community Centre - Zip Wall Boiler 2,000 - Wembley Community Centre - Communications Upgrade, fibre link 17,000

60,567 37,000 36,540 19,000

Cambridge Senior Services 48,324 0 - Vehicle Changeover 10,210 - Transfer of Funds to Operations 18,949 0

48,324 0 29,159 0

The Boulevard Centre 41,269 91,500 98,312 - To Operations 7,133 13,800Airconditioning System Upgrade 5,000Vehicle Replacement 25,000The Boulevard Centre - Data Projector AV systems 6,000The Boulevard Centre - Digital Signage Foyer/Gallery 7,500

41,269 91,500 105,445 57,300Wembley Golf CoursePOS Terminals and Booking System 92,669 4,675 - Transfer of Funds to Operations 0

92,669 0 4,675

Total Transfer to Accumulated Surplus 242,829 159,000 175,819 122,300

Closing BalanceGeneral 779,938 757,100 838,123 817,700Wembley Community Centre 92,794 60,700 59,601 41,300Cambridge Senior Services 24,482 75,300 0 200Wembley Golf Course (1,168,835) (1,094,500) (1,182,158) (1,182,200)The Boulevard Centre 271,621 211,400 175,659 127,500

10,000 (108,775) (195,500)

________________________________________________________________________________________________Page 5.3



$ $ $ $

ASSET MANAGEMENT

Opening BalanceBuildings 437,843 558,500 526,343 413,600Plant 67,567 44,400 39,984 131,600Light Fleet 280,266 241,500 233,671 148,500Equipment 99,077 99,000 99,077 103,400

884,753 943,400 899,075 797,100Interest on InvestmentBuildings 0 15,000 22,270 5,000Plant 0 2,300 1,162 1,600Light Fleet 0 9,600 11,662 1,800Equipment 0 3,400 4,353 1,300

0 30,300 39,447 9,700Transfers from Accumulated SurplusBuildings 114,000 15,000 15,000 15,000

Plant 160,000Plant (Trade Proceeds) 79,743 8,700 10,137 37,500Works Plant (Trade Proceeds) CF 1,500Funds reallocated from building reserve 150,000

79,743 8,700 160,137 199,000

Light Fleet 180,000 180,000 180,000 200,000Light Fleet (Trade Proceeds) 277,976 305,133 275,100

457,976 180,000 485,133 475,100

651,719 203,700 660,270 689,100Transfers to Accumulated SurplusBuildingsAdministration Bldg - Replacement HVAC System CF 25,500 500,000 500,000Reallocate funds to plant reserve 150,000

25,500 500,000 150,000 500,000

Plant 107,326 69,672 - Parks Plant 69,600 79,000 - Works Plant 43,500 179,000 - Works Concrete Grinder CF 6,000 - Works Concrete Trailer Tandem for Skid Steer Loader CF 25,000

107,326 113,100 69,672 289,000

Light Fleet 504,571 581,971 - Light Fleet Vehicle Replacement 251,600 521,000 - Youth Services Bus Replacement 45,000

504,571 251,600 581,971 566,000

Equipment 0 0Admin - PABX Telephone System (Replace) CF 120,000 120,000Transfer funds to Waste Management Reserve

0 120,000 0 120,000

Total Transfer to Accumulated Surplus 637,397 984,700 801,643 1,475,000

Closing BalanceBuildings 526,343 88,500 413,613 (66,400)Plant 39,984 (57,700) 131,611 43,200Light Fleet 233,671 179,500 148,495 59,400Equipment 99,077 (17,600) 103,430 (15,300)

899,075 192,700 797,149 20,900

________________________________________________________________________________________________Page 5.4



$ $ $ $

WASTE MANAGEMENT

Opening Balance 104,785 4,100 0 4,600

Interest on Investment 62,530 3,600 446 0

Transfers from Accumulated Surplus 100,000Bin Amortisation - General Waste Bins 81,000 37,000 85,000Bin Amortisation - Green Bins 37,000 81,000 50,000Bin Amortisation - Recycling Bins 82,000 82,000 85,000Transfer fund from operations 349,000 92,000

100,000 200,000 549,000 312,000

Transfers to Accumulated Surplus 267,315 - Green Waste Bins - Replace Bins 240 lt - Bin Purchases (Waste Bins) 200,000 195,819 20,000 - Bin Purchases, survey and roll-out administration 349,000

267,315 200,000 544,819 20,000

Closing Balance 0 7,700 4,627 296,600

________________________________________________________________________________________________Page 5.5



$ $ $ $

CLUBS AND ASSOCIATIONS

Opening BalanceBuildings 101,518 (15,400) (29,860) 128,400Synthetic Courts and Lighting Funds 232,162 369,400 353,741 517,100Car Parks and Surroundings 31,816 59,900 55,445 95,500

365,496 413,900 379,326 741,000

Interest on InvestmentBuildings 0 3,500 11,094 1,600Synthetic Courts and Lighting Funds 0 7,900 7,263 6,300Car Parks and Surroundings 0 1,100 2,206 1,200

0 12,500 20,563 9,100

Transfers from Accumulated SurplusBuildings 278,090 340,600 319,200 359,700Synthetic Courts and Lighting Funds 124,918 176,500 156,136 181,800Car Parks and Surroundings 26,253 40,600 37,846 44,400

429,261 557,700 513,182 585,900

Transfers to Accumulated SurplusBuildings 415,431 493,700 171,995City of Perth Surf Life Saving Club Maintenance transfer to operation 0

Floreat Surf Life Saving Club Maintenance transfer to operation 36,000Floreat Surf Life Saving Club Non-Capital Works transfer to operation 24,000Floreat Surf Life Saving Club Capex - Steel & Roof Repairs 60,000Floreat Surf Life Saving Club Capex - Replace Windows (Southern Side) 20,000

Other Club Leases Building Maintenance transfer to operations 132,000Other Club Leases Building Non-Capital Works transfer to operations 150,000Other Club Leased Buildings, transferred to captial :- 145,000 - Reabold Tennis Club - Shade Sails 4,000 - Alderbury Sportsground Hockey Pavilion - Replace Windows and Frame 20,000 - Alderbury YMCC HOCKEY Club - Replace Carpets CF 15,000

415,431 638,700 171,995 461,000Synthetic Courts and Lighting Funds

City Beach Oval - Flood Lighting Upgrade 0 50,000

0 0 0 50,000Car Parks and Surroundings

0 0 0 0

Total Transfer to Accumulated Surplus 415,431 638,700 171,995 511,000

Closing BalanceBuildings (35,823) (310,000) 128,439 28,700Synthetic Courts and Lighting Funds 357,080 553,800 517,140 655,200Car Parks and Surroundings 58,069 101,600 95,497 141,100

379,326 345,400 741,076 825,000

________________________________________________________________________________________________Page 5.6



$ $ $ $

DEVELOPMENT CONTRIBUTIONS RESERVE

Opening BalanceMedical Zone (SJOG) 90,000 90,000 90,000 90,000Floreat Forum District Centre Zoning 0 0 0Southport Street Node 244,365 244,400 244,365 331,400Cambridge High Street Node 0 0 0Wembley Town Centre 0 0 0Other/Traditional Strip Commercial Centres 40,000 (201,500) (201,545) (233,900)

374,365 132,900 132,820 187,500

Interest on InvestmentMedical Zone (SJOG) 1,100Floreat Forum District Centre Zoning 0Southport Street Node 4,000Cambridge High Street Node 0Wembley Town Centre 0Other/Traditional Strip Commercial Centres 0

0 0 0 5,100

Transfers from Accumulated SurplusMedical Zone (SJOG) 60,000Floreat Forum District Centre ZoningSouthport Street Node 87,000Cambridge High Street NodeWembley Town CentreOther/Traditional Strip Commercial Centres - Harborne Street Commercial Centre 10,000 - Birkdale Local Centre 20,000

0 0 97,000 80,000

Transfers to Accumulated SurplusMedical Zone (SJOG)Floreat Forum District Centre ZoningSouthport Street NodeCambridge High Street NodeWembley Town CentreOther/Traditional Strip Commercial Centres - Birkdale St (Cambridge - Newry) Parking improvements 241,545 39,500 42,340

241,545 39,500 42,340 0

Closing BalanceMedical Zone (SJOG) 90,000 90,000 90,000 151,100Floreat Forum District Centre Zoning 0 0 0 0Southport Street Node 244,365 244,400 331,365 335,400Cambridge High Street Node 0 0 0 0Wembley Town Centre 0 0 0 0Other/Traditional Strip Commercial Centres (201,545) (241,000) (233,885) (213,900)

132,820 93,400 187,480 272,600

________________________________________________________________________________________________Page 5.7



$ $ $ $

DEVELOPMENT CONTRIBUTIONS DETAILS

CONTRIBUTIONS RECEIVED Zone Amount$

2010/201125 Newry Street Other Comm Centres 40,00050 Oxford Close Sthport St Node 172,500

212,5002011/20122 McCourt Street Medical Zone 90,00026 Oxford Close Sthport St Node 22,500156 Railway Parade Sthport St Node 87,000

199,5002012/201311 Cambridge Street Sthport St Node 50,000224 Cambridge Street Other Comm Centres 10,000

60,000

TOTAL DEVELOPMENT CONTRIBUTIONS 472,000

APPLIED TO CAPITAL WORKS

- Birkdale St (Cambridge - Newry) Parking improvements Other Comm Centres 284,520

CLOSING BALANCE DEVELOPMENT CONTRIBUTIONS 187,480

RESERVES - CLOSING BALANCE 2,658,484 6,156,900 2,766,933 2,463,000

Town of CambridgeEndowment Lands Account BudgetFor the Year Ending 30 June 2015


$ $ $ $

Opening Balance 5.9 10,422,423 9,121,800 9,510,273 28,047,100

Interest on Investments 5.9 626,546 390,000 676,688 720,000

Transfers from Accumulated Surplus 5.9 8,585 26,700,000 21,414,540 6,780,000

Transfers to Accumulated Surplus 5.9 2,341,433 35,322,100 2,386,344 30,775,400

Closing Balance 5.9 8,716,121 889,700 29,215,157 4,771,700

_______________________________________________________________________________________________ Page 5.9

Town of Cambridge Endowment Lands Account Budget - Schedule


$ $ $ $

ENDOWMENT LANDS ACCOUNT

Opening Balance 8,972,152 9,121,800 9,510,273 28,047,100

Interest on InvestmentGeneral Interest on Investment 513,914 257,000 607,888 653,300Interest on Loan - Wembley Golf Course Range and Pro Shop 133,000 68,800 66,700

513,914 390,000 676,688 720,000

Transfers from Accumulated Surplus 2,586,975Lot Sales 26,700,000 21,414,540 6,780,000

2,586,975 26,700,000 21,414,540 6,780,000

Transfers to Accumulated Surplus 2,562,768 6,550,200 145,195Alderbury St / Lichendale / meagher - Construct R'bout CF 88,700 1,451 87,000Bold Park Aquatic Centre Upgrade 5,163,000 109,273 11,100,000Brookdale Street (Alderbury - Oceanic CF 111,800 99,911 11,800City Beach Infant Health Centre - Demolish 40,000City Beach Surf Club 12,365,900 1,005,355 4,052,000City Beach Commercial Development 4,322,000City Beach Amenities 4,751,000Kalinda Dr - Kalari to The Boulevard CF 180,000 5,426 354,600Moray Ave and Dumfries - raise footpath, increase easement pipe size CF 58,500 12,440 46,000Perry Lakes Reserve - Rehabilitate Lake Bed CF 122,000Quarry Amphitheatre - Stage & Lighting Towers CF 60,000 395,618 209,000Sales and Marketing Costs - Ocean Mia Lot Sales 100,000 230,854 30,000Tilton Tce (Baramba - Olinda) S CF 144,000 11,009 133,000Wembley Golf Course Hospitality 9,200,000 344,281 5,050,000Wembley Golf Course Miniature Golf 1,300,000 25,531 450,000WGC Operating loss during hostpitality construction funded through the Hospital Project budget, internal loan 8,500YMCA Hockey Pavilion Building Improvements CF 8,500

2,562,768 35,322,100 2,386,344 30,775,400

ENDOWMENT LANDS ACC - CLOSING BALANCE 9,510,273 889,700 29,215,157 4,771,700

_______________________________________________________________________________________________ Page 5.10

MISCELLANEOUS SCHEDULES

Budget Summary 6.1Application of General Purpose Funds 6.2Major Projects 6.3Carried Forward Items 6.6Disposal of Assets 6.9

Operating Revenue SchedulesContributions/Grants for the Development of Assets 6.10

Operating Expenditure SchedulesEmployee Expenses 6.11Information Systems 6.12Building Maintenance 6.14Works Costing Information 6.15Non-Capital Works 6.16Depreciation 6.18Activity Based Costing 6.20Clubs Lease Schedule 6.23

Town of CambridgeBudget SummaryFor the Year Ending 30 June 2015


$ $ $ $

FUNDING SOURCERate Revenue 3.13 19,490,687 21,288,900 20,922,532 22,136,000Operating Revenues (excluding Rates) 3.1 31,374,487 46,927,600 38,359,275 31,441,600Proceeds from the Sale of Assets 3.1 7,925,788 27,651,900 21,777,992 11,987,500From Reserves 5.1 2,624,417 3,402,500 4,656,167 4,619,800From Endowment Lands Account 5.8 2,231,091 29,958,600 2,386,344 30,775,400Loans 2.3 114,422 338,100 639,105 55,000Opening From Prior Year 2.1 4,373,600 6,190,100 4,274,051 3,493,700Redemption of Tamala Park Investment 833,332Closing funds 0 0

68,134,492 135,757,700 93,848,797 104,509,000Less (Gain)/Loss on Disposal of Assets 2.1 (7,228,467) (24,385,700) (17,257,393) (8,465,500)Total 60,906,025 111,372,000 76,591,405 96,043,500

FUNDING APPLICATIONOperating Expenses 3.1 37,280,232 39,706,200 38,975,793 41,237,100Capital Expenses 4.1 17,727,580 48,767,900 14,755,296 46,301,300Purchase of Investment Tamala Park 2,233,000Mindarie Principal CapitalisedRepayment of Debt Principal 130,206 346,900 382,304 1,153,900To Reserves 5.1 6,990,446 1,825,500 2,821,995 4,316,200To Endowment Lands Account 5.9 2,380,751 27,090,000 22,091,228 7,500,000

64,509,215 117,736,500 79,026,616 102,741,500Less Depreciation 2.3 (5,791,125) (5,955,500) (5,934,449) (6,698,000)Total 58,718,090 111,781,000 73,092,167 96,043,500

Surplus/(Deficit) 2,187,935 (409,000) 3,499,238 0

__________________________________________________________________________________________Page 6.1

Town of Cambridge


For the Year Ending 30 June 2015

Application of General Purpose Funds Budget Budget Budget Budget

2013/2014 2014/2015 % Change $ Change

$ $ +/(-) +/(-)

General Purpose Funding

Rates 20,879,900 22,136,000 6.0% 1,256,100

General Purpose Grant 934,000 954,000 2.1% 20,000

General Financing* 1,098,000 1,341,500 22.2% 243,500

Wembley Golf Course Dividend 1,580,000 1,627,000 3.0% 47,000

Total General Purpose Funds 24,491,900 26,058,500 6.4% 1,566,600


Applied to Operations 16,713,400 16,860,100 0.9% 146,700

Applied to Reserves 1,175,500 1,412,100 20.1% 236,600

Applied to ELA 390,000 720,000 84.6% 330,000

Applied to Loan Principal repayments 346,900 1,153,900 232.6% 807,000

18,625,800 20,146,100 8.2% 1,520,300

Applied to Capital Works:

Land & Buildings 593,000 209,500 (64.7%) (383,500)

Furniture and Equipment 1,268,000 632,500 (50.1%) (635,500)

Plant and Equipment 66,500 (100) (100.2%) (66,600)

Infrastructure - Parks and Reserves 578,000 1,111,000 92.2% 533,000

Infrastructure - Roads and Lanes 1,820,300 2,909,500 59.8% 1,089,200

Infrastructure - Drainage 582,000 305,000 (47.6%) (277,000)

Infrastructure - Footpaths 933,300 715,000 (23.4%) (218,300)

Infrastructure - Bus Shelters 25,000 30,000 20.0% 5,000

5,866,100 5,912,400 0.8% 46,300

Total Application of Funds 24,491,900 26,058,500 6.4% 1,566,600

23%

____________________________________________________________________________________Page 6.2

Town of Cambridge

Project Total Project Total Actual to Actual to Est. Actual Forecast Projected Future Year Future YearRevisions Revised FYE 2012 FYE 2013 June 2014 FYE PLTD Projection Projection

Description Project FYE 2014 Project 2014 30 June 2014 FYE 2015 FYE 2016$ $ $ $ $ $ $ $ $ $

WEMBLEY SPORTS PARK MATTHEWS NETBALL CENTRE

Sources of FundsGrant Grant $7,480,000 $7,480,000 $1,315,000 $5,564,000 $601,000 $601,000 $7,480,000 $0 $0Contribution from Perth Netball Association Muni $103,000 $23,000 $126,000 $0 $0 $126,366 $126,000 $126,000 $0

$7,583,000 $23,000 $7,606,000 $1,315,000 $5,564,000 $727,366 $727,000 $7,606,000 $0 $0Project Expenditure

Courts, Netball Centre $7,583,000 $23,000 $7,606,000 $82,000 $6,547,000 $727,000 $727,000 $7,356,000 $0 $0Payment to State for Design $0 $0 $250,000 $250,000 $0

$7,583,000 $23,000 $7,606,000 $332,000 $6,547,000 $727,000 $727,000 $7,606,000 $0 $0CRxx.xx [Date] Approval of project budgetCRxx.xx [Date] Revision of Project Budget

WEMBLEY SPORTS PARK INFRASTRUCTURE WORKS

Sources of FundsRates Muni $0 $0 $133,000 -$133,000 -$133,000 $0Contribution from the State (Variation) Grant $450,000 $450,000 $400,000 $50,000 $50,000 $450,000Contribution from the State (Western Power) Grant $170,000 $170,000 $170,000 $170,000 $170,000

Res $5,000,000 $851,500 $5,851,500 $0 $2,884,500 $2,472,171 $2,472,000 $5,356,500 $495,000 $0Loan Loan $300,000 $300,000 $600,000 $600,000 $600,000 $600,000 0

$5,920,000 $1,151,500 $7,071,500 $133,000 $3,284,500 $3,159,171 $3,159,000 $6,576,500 $495,000 $0Project Expenditure

Roads, Intersection, Car Parks & Oval $5,296,000 $1,151,500 $6,447,500 $73,000 $2,720,500 $3,159,171 $3,159,000 $5,952,500 $495,000 $0Payment to State for Design $60,000 $60,000 $60,000 $60,000 $0Payment to State for Infra & Shared roads $564,000 $564,000 $0 $564,000 $564,000 $0

$5,920,000 $1,151,500 $7,071,500 $133,000 $3,284,500 $3,159,171 $3,159,000 $6,576,500 $495,000 $0CRxx.xx [Date] Approval of project budgetCRxx.xx [Date] Revision of Project Budget

WEMBLEY SPORTS PARK PAT GOODRIDGE PAVILION REDEVELOPMENT

Sources of FundsGrant / Club Grant $1,650,000 $1,650,000 $0 $0 $1,650,000Area Improvement Reserve Res $850,000 $850,000 $0 $0 $30,000 $30,000 $30,000 $250,000 $570,000

$2,500,000 $0 $2,500,000 $0 $0 $30,000 $30,000 $30,000 $250,000 $2,220,000

Project ExpenditurePat Goodridge Pavilion Redevelopment - Design $300,000 $300,000 $30,000 $30,000 $30,000 $250,000 $300,000Pat Goodridge Pavilion Redevelopment - Construction $2,200,000 $2,200,000 $0 $0 $0 $1,920,000

$2,500,000 $0 $2,500,000 $0 $0 $30,000 $30,000 $30,000 $250,000 $2,220,000CRxx.xx [Date] Approval of project budgetCRxx.xx [Date] Revision of Project Budget

CITY BEACH SURF CLUB & COMMERCIAL DEVELOPMENT

Sources of FundsGrant for the Surf Club redevelopment Grant $1,900,000 $40,000 $1,940,000 $40,000 $40,000 $40,000 $1,900,000Contribution from the Surf Club Contribution $160,000 $90,000 $250,000 $250,000 $250,000 $250,000 $0ELA: $0 $0 $0

ELA $6,386,400 $1,150,600 $7,537,000 $52,500 $262,500 $0 $315,000 $6,472,000 $300,000ELA $2,215,600 $232,400 $2,448,000 $52,500 $367,500 $1,001,000 $1,001,000 $1,421,000 $1,477,000ELA $4,688,000 $877,000 $5,565,000 $189,000 $189,000 $5,176,000 $200,000

Subtotal ELA $13,290,000 $2,260,000 $15,550,000 $105,000 $819,000 $1,001,000 $1,001,000 $1,925,000 $13,125,000 $500,000

$15,350,000 $2,390,000 $17,740,000 $105,000 $819,000 $1,291,000 $1,291,000 $2,215,000 $15,025,000 $500,000

Project ExpenditureCity Beach Commercial development $4,614,000 $673,000 $5,287,000 $52,500 $262,500 $0 $315,000 $4,322,000 $150,000City Beach Surf Club $7,056,000 -$208,000 $6,848,000 $52,500 $367,500 $1,290,857 $1,291,000 $1,711,000 $5,952,000 $150,000City Beach Amenities $3,680,000 $1,925,000 $5,605,000 $189,000 $0 $189,000 $4,751,000 $200,000

$15,350,000 $2,390,000 $17,740,000 $105,000 $819,000 $1,290,857 $1,291,000 $2,215,000 $15,025,000 $500,000CRxx.xx 22 July 2012 Approval of Project Budget CR13.8 18 February 2013 Revision to Project Budget

WEST LEEDERVILLE CENTRE - STREETSCAPE WORKS

Sources of FundsRates Muni $1,013,000 $1,013,000 $1,013,000 $1,013,000 $1,013,000 $0 $0Grant Grant $30,000 $30,000 $12,000 $18,000 $18,000 $30,000 $0 $0Area Reserve Res $987,000 $987,000 $77,000 $116,220 $116,500 $193,500 $793,500 $0

$2,030,000 $0 $2,030,000 $77,000 $12,000 $1,147,220 $1,147,500 $1,236,500 $793,500 $0Project Expenditure

Cambridge High Street $2,030,000 $2,030,000 $77,000 $1,000 $1,158,220 $1,158,500 $1,236,500 $793,500 $0$2,030,000 $0 $2,030,000 $77,000 $1,000 $1,158,220 $1,158,500 $1,236,500 $793,500 $0

CRxx.xx [Date] Approval of project budgetCRxx.xx [Date] Revision of Project Budget

BOLD PARK AQUATIC CENTRE

Sources of FundsEndowment Lands Account ELA $6,165,000 $6,335,000 $12,500,000 $2,000 $109,273 $109,500 $111,500 $11,100,000 $1,288,500

$6,165,000 $6,335,000 $12,500,000 $0 $2,000 $109,273 $109,500 $111,500 $11,100,000 $1,288,500Project Expenditure

Bold Park Aquatic Centre $6,165,000 $6,335,000 $12,500,000 $0 $2,000 $109,273 $109,500 $111,500 $11,100,000 $1,288,500$6,165,000 $6,335,000 $12,500,000 $0 $2,000 $109,273 $109,500 $111,500 $11,100,000 $1,288,500


WEMBLEY GOLF COURSE FACILITIES

Sources of FundsLoan Loan $0 $1,000,000 $1,000,000 $0 $1,000,000Endowment Lands Account (Loan) ELA $10,800,000 -$800,000 $10,000,000 $92,000 $220,000 $369,812 $369,500 $681,500 $5,500,000 $3,818,500

$10,800,000 $200,000 $11,000,000 $92,000 $220,000 $369,812 $369,500 $681,500 $5,500,000 $4,818,500Project Expenditure

Wembley Golf Course Hospitality Development $9,500,000 $9,500,000 $92,000 $220,000 $344,281 $344,500 $656,500 $5,050,000 $3,793,500Wembley Golf Course Miniature Golf $1,300,000 $200,000 $1,500,000 $25,531 $25,000 $25,000 $450,000 $1,025,000

$10,800,000 $200,000 $11,000,000 $92,000 $220,000 $369,812 $369,500 $681,500 $5,500,000 $4,818,500CRxx.xx [Date] Approval of project budgetCRxx.xx [Date] Revision of Project Budget

WALK TRAIL

Sources of FundsRates (Carried Forward) Muni $340,000 -$140,000 $200,000 $3,500 $31,500 $4,367 $5,000 $40,000 $160,000Lotteries Grant Grant $0 $100,000 $100,000 $0 $100,000Area Improvement Reserve Res $230,000 $70,000 $300,000 $0 $300,000

$570,000 $30,000 $600,000 $3,500 $31,500 $4,367 $5,000 $40,000 $0 $560,000Project Expenditure

Walk Trail $570,000 $30,000 $600,000 $3,500 $31,500 $4,367 $5,000 $40,000 $560,000$570,000 $30,000 $600,000 $3,500 $31,500 $4,367 $5,000 $40,000 $0 $560,000


QUARRY AMPHITHEATRE

Sources of FundsEndowment Lands Account ELA $600,000 $600,000 $395,681 $600,000 $600,000 $0

$600,000 $0 $600,000 $0 $0 $395,681 $600,000 $600,000 $0 $0Project Expenditure

$600,000 $600,000 $395,681 $600,000 $600,000 $0$600,000 $0 $600,000 $0 $0 $395,681 $600,000 $600,000 $0 $0

Funding SummaryReserves $7,067,000 $921,500 $7,988,500 $77,000 $1,538,500 $1,538,500 $1,538,500 $5,580,000 $1,538,500 $870,000Endowment $30,855,000 $7,795,000 $38,650,000 $197,000 $29,725,000 $29,725,000 $29,725,000 $3,318,000 $29,725,000 $5,607,000Grants $11,680,000 $140,000 $11,820,000 $1,315,000 $1,900,000 $1,900,000 $1,900,000 $8,170,000 $1,900,000 $1,750,000Contributions $160,000 $90,000 $250,000 0 0 $0 $0 $250,000 $0 $0Loans $300,000 $1,300,000 $1,600,000 $0 $0 $0 $0 $600,000 $0 $1,000,000Rates $1,456,000 -$117,000 $1,339,000 $136,500 $0 $0 $0 $1,179,000 $0 $160,000Total Funding $51,518,000 $10,129,500 $61,647,500 $1,725,500 $33,163,500 $33,163,500 $33,163,500 $19,097,000 $33,163,500 $9,387,000

This Schedule provides a summary of the Town's major projects over $500,000, spanning more than one financial year.

Concrete slab, new stage surface, lighting towers

Area Improvement Re (incorporating $5M nursery site)

Endowment Lands Account (Commercial & 50% Surf Club)Endowment Lands AccountEndowment Lands Account (Community Infrastructure)

_____________________________________________________________________________________________Page 6.3

Town of Cambridge Carried Forward Items

Surplus Reserve Endow Loan Other TotalLands

$ $ $ $ $ $

Expenditure

Operating

GovernanceSpecial Projects/Research 20,000 20,000

Human ResourcesOrganisational Training & Development 8,000 8,000

Information TechnologySoftware Licences 15,500 15,500

Administration 0Fitout of rangers storage shed 3,000 3,000Reconfigure Rangers Work Area 10,000 10,000

0Compliance 0Enforcement Action Expenses 10,000 10,000

Surf Life Saving Clubs 0Structural engineers assessment 9,000 9,000

0Welfare 0Disability Services 20,000 20,000Disability Access Projects 38,000 38,000

0Planning 0Leederville Link Contribution 60,000 60,000

0 0Sustainability 0Sustainability Programs 4,000 4,000WESROC Sustainability Project 10,000 10,000Biodiversity (see also below for other works) 21,000 21,000Water Conservation & Efficiency 5,000 5,000

0Clubs - Leased Premises 0Cambridge Scouts and Guides Hall - Reseal timber floor 10,000 10,000YMCC Hockey Pavilion - Render 15,000 15,000YMCC Hockey Pavilion - Repaint fascias 5,000 5,000Sydney Cheek Pavillion - Repaint Ext Walls and Structures 25,000 25,000YMCC Hockey Pavilion - Repaint kitchen walls 4,000 4,000Alderbury YMCC Hockey Club - External Painting 10,000 10,000Alderbury YMCC Hockey Club - Pavilion brickwork repairs & rendering 15,000 15,000

0Parks - Grounds 0Cowden Park - Install Fence around Playground 6,000 6,000Lake Monger Reserve - Upgrade Interpretive Signs 62,000 62,000Park Improvement Concept Plans 24,000 24,000

0Recreation Services 0Heritage Trail Signage 8,000 8,000

0Cambridge Library 0Donneybrook stone facing - minor maintenance 5,000 5,000

0Road Infrastructure 0Bond and Deposits Audit 10,000 10,000Drainage Assessment & Inspection 75,000 75,000Howtree Pl/Brookdale St/Oceanic Dr Traffic signal modificati 87,300 87,300Oceanic Drive - Upgrade Street Lighting 10,000 10,000Road Iinspection and Condition Assessment 49,000 49,000The Boulevard / Howtree - signals review and modifications 408,300 408,300Traffic Signals - disability access. 31,500 31,500

0Road Reserves 0Treescape Plan – Priority and Precinct Streets Planting Programs 28,000 28,000

0Other Property and Services 0Consultants 35,000 35,000Legal Expenses 35,000 35,000Lake Monger Reserve - Feasibility Study 40,000 40,000Jersey Street Out of School Care - Repaint ceilings 6,500 6,500Jersey Street Out of School Care - Repaint internal walls 10,500 10,500

0 0

Total Operating 1,138,600 110,000 0 0 0 1,248,600

________________________________________________________________________________________________________Page 6.6



$ $ $ $ $ $

Capital

BuildingsBuilding Energy Efficiency Program 105,000 105,000Bold Park Aquatic Centre - Chemical Shed (waterproof brick) 15,000 15,000Quarry Amphitheatre - Stage & Lighting Towers 209,000 209,000Replacement HVAC System Administration Bldg 13,000 500,000 513,000183 Jersey Street - Out of School Care (YMCA) - Replace carpet 5,000 5,000183 Jersey Street - Out of School Care (YMCA) - Replace existing Evap. AC 7,000 7,000183 Jersey Street YMCA - Out of School Care - Repaint ceilings 6,500 6,500183 Jersey Street YMCA - Out of School Care - Repaint internal walls 10,500 10,500Alderbury YMCC HOCKEY Club - Replace Carpets 15,000 15,000YMCA Hockey Pavilion Building Improvements 8,500 8,500Wembley Sports Park - Pat Goodridge Pavilion Redevelopment 20,000 20,000Floreat Beach Storage Shed for Coastcare and FSLSC Contribution 20,000 20,000

0Furniture and Equipment 0Town website upgrade 81,000 81,000Intranet Redevelopment 30,000 30,000Corporate Business System Upgrade 108,000 108,000Landl line phone replacement 120,000 120,000Replacement rack and fixtures 5,000 5,000Storage Network upgrade 19,000 19,000Windows 7 Upgrade Licences 17,000 17,000Windows Desktop Deployment Toolkit 10,000 10,000

Balance of FYE 14 Deficit arising from advanced purchases of waste bins c/fwd 00

Plant and Equipment 0Parking Ticket Machine - Upgrade 42,000 42,000Bold Park Aquatic Centre - Replace disabled hoist 15,000 15,000Works - Concrete Grinder 5,500 5,500Works - Trailer Tandem for Skid Loader 24,000 24,000

000

132,000 132,00012,000 12,000

Parks and ReservesParks ConstructionLake Monger Reserve - Security Light Upgrade Program (Stage 2 & 3 of 5) Birkdale Park - Install drainage next to tennis courtPerry Lakes Reserve - Rehabilitate Lake Bed 60,000 122,000 182,000

Ocean Beaches ConstructionBeach & Dunes - Replace Beach usage signs 10,000 10,000

Road Works Salvado Road - roundaboout at SJOG Hospital Entrance 57,500 57,500Alderbury St / Lichendale / meagher - Construct R'bout 87,000 87,000Cambridge Street - West Leederville Centre Street Enhancement 793,500 793,500Railway Parade - Crossing at Kerr St 7,500 7,500Underwppd/Brookdale/Brockway - Nedlands Contribution 60,000 60,000

LanewaysEastlake Lane 211,000 211,000

Road SurfacingCambridge St (McCourt - Kimberley) 227,700 227,700Cambridge St (Southport - Kimberley) 38,000 38,000Holyrood Street (Cambridge - Woolwich) 31,000 31,000MacEwan St (Oxford - Loftus) 24,000 24,000Nicholson St (Cambridge - End) 19,000 19,000

________________________________________________________________________________________________________Page 6.7



$ $ $ $ $ $

Drainage1 - 17 Holland Street - crossovers, footpath, drainage inlets 39,600 39,6001 Daglish - install drainage inlets next to grates 20,000 20,0001 Evandale - install drainage inlets next to grates 20,000 20,00010 Nanson - install drainage inlets next to grates 20,000 20,00015 Harborne Street - raise crossovers, extra inlets 17,500 17,500158 Harborne Street - install drainage inlets next to grates 20,000 20,000330 Railway Parade - increase pipe size 74,000 74,000350 Cambridge (IGA and Shell) - install drainage inlets next to grates 19,500 19,50038 Hornsey Road - install drainage inlets next to grates 19,500 19,5006 Louth Road - larger pipe and install drainage inlets 50,000 50,000Arbordale St - Drainage Improvement 12,000 12,000Bermondsey Street - larger pipe under underpass 62,000 62,000Cambridge Street/Selby St - construct underground sump 80,000 80,000Cambridge/Selby St - Replace Pipe overflow with soakwells 29,000 29,000Joseph St - Adjust brick paving to redirect run off 5,000 5,000Keane St - additional inlets and soakwells, raise footpath and increase pipe size 62,000 62,000Levitt Lane - install 3 soakwells 15,000 15,000McCourt St - additional inlets and soakwells and pipe 42,000 42,000Moray Ave and Dumfries - raise footpath, increase easement pipe size 46,000 46,000Newry Street - new fence for enlarged sump 7,000 7,000Ruislip St/Marlow St - additional inlets and soakwells, raise footpath and increase pipe size 112,000 112,000Salvado Rd - Remove tree roots, additional inlets and soakwells, increase pipe size 54,000 54,000Scaddan St, Holland St, Collier St - additional inlets and soakwells, install bund, upgrade lanes 25,000 25,000Tate St - Drainage Improvement 4,000 4,000

FootpathsKalinda Dr (Kalari to The Boulevard) 174,600 174,600Tilton Tce (Baramba - Olinda) S 133,000 133,000Dodd Street (Harborne - End) 6,900 6,900Brookdale Street (Alderbury - Oceanic 11,800 11,800Kimberley St (Cambridge St - Railway Pde) E 20,100 20,100Kimberley St (Woolwich St - Cambridge St) E 20,000 20,000Kimberley St (Woolwich St - Cambridge St) W 26,400 26,400Oceanic Drive (Scenic - West Coast Hwy) 40,000 40,000Simper St (Cambridge St - Ruislip St) E 38,600 38,600Simper St (Cambridge St - Ruislip St) W 38,600 38,600

Bus SheltersReplacement bus shelters 27,700 27,700

0Total Capital 2,355,100 1,549,000 791,900 0 0 4,696,000

Total Carried Forwards - Expenditure 3,493,700 1,659,000 791,900 0 0 5,944,600

________________________________________________________________________________________________________Page 6.8

Town of Cambridge Disposal of Assets

Asset Asset Regn/ Cost Purchase Accum Written Estimated Gain (Loss) Gain/Description Type Plant No. Centre Cost Depn Down Val. Proceeds On Sale (Loss)

$ $ $ $ $

GovernanceGovernance ManagementHonda CR-V P&E P0237 Gov 32,790 (8,273) 24,517 19,000 0 (5,500) (5,500)

32,790 (8,273) 24,517 19,000 0 (5,500) (5,500)Finance GeneralHonda Accord Euro PLT P0233 Fin 32,900 (7,863) 25,037 19,000 0 (6,000) (6,000)

32,900 (7,863) 25,037 19,000 0 (6,000) (6,000)

65,690 (16,136) 49,554 38,000 0 (11,500) (11,500)Law Order and Public SafetyRanger Services - OtherSubaru Forester X Wagon P&E P0178 Ranger 26,300 (6,779) 19,521 15,500 0 (4,000) (4,000)

26,300 (6,779) 19,521 15,500 0 (4,000) (4,000)ComplianceToyota Corolla Ascent PLT P0202 Comp 17,340 (5,821) 11,519 9,000 0 (2,500) (2,500)

17,340 (5,821) 11,519 9,000 0 (2,500) (2,500)

43,640 (12,600) 31,040 24,500 0 (6,500) (6,500)HealthHealthSubaru Forester XS PLT P0210 Health 31,800 (10,267) 21,533 19,000 0 (2,500) (2,500)

31,800 (10,267) 21,533 19,000 0 (2,500) (2,500)Community AmenitiesPlanningMazda 3 PLT P0207 Plan 17,282 (4,757) 12,525 9,000 0 (3,500) (3,500)Volkswagen Passat PLT P0243 Plan 41,300 (10,337) 30,963 22,000 0 (9,000) (9,000)Subaru Liberty PLT P0287 Plan 28,124 (7,642) 20,482 13,000 0 (7,500) (7,500)

86,706 (22,736) 63,970 44,000 0 (20,000) (20,000)

86,706 (22,736) 63,970 44,000 0 (20,000) (20,000)Recreation & CultureThe Boulevard CentreGreat Wall Dual Cab PLT P0230 Blvd 18,771 (5,285) 13,486 7,000 0 (6,500) (6,500)

18,771 (5,285) 13,486 7,000 0 (6,500) (6,500)LibraryHyundai Santa Fe PLT P0241 Lib 33,800 (9,285) 24,515 21,000 0 (3,500) (3,500)

33,800 (9,285) 24,515 21,000 0 (3,500) (3,500)WGC Plant OperationsTractor P&E WGCplant 0 20,000 20,000 0 20,000

0 0 0 20,000 20,000 0 20,000Community DevelopmentSubaru Liberty PLT P0206 Com Dvt 26,100 (8,589) 17,511 15,500 0 (2,000) (2,000)

26,100 (8,589) 17,511 15,500 0 (2,000) (2,000)

78,671 (23,159) 55,512 63,500 20,000 (12,000) 8,000Economic ServicesBuilding ControlFord LV Focus PLT P0183 BldgCtrl 17,189 (4,164) 13,025 8,000 0 (5,000) (5,000)Toyota Corolla Ascent PLT P0232 BldgCtrl 17,869 (6,380) 11,489 9,000 0 (2,500) (2,500)

35,058 (10,544) 24,514 17,000 0 (7,500) (7,500)Other Property & ServicesWorks Overhead `Nissan X Trail PLT P0240 Work OH 28,700 (8,158) 20,542 15,000 0 (5,500) (5,500)

28,700 (8,158) 20,542 15,000 0 (5,500) (5,500)Parks Plant OperationsHolden Colorado 4x4 PLT P0185 Parks 24,300 (6,315) 17,985 13,000 0 (5,000) (5,000)Ford Ranger crew Cab 4x4 PLT P0208 Parks 25,900 (8,352) 17,548 18,500 1,000 0 1,000Mazda BT-50 Single Cab 4x4 PLT P0209 Parks 16,931 (4,470) 12,461 10,000 0 (2,500) (2,500)Mitsubishi Triton 4x4 P&E P0211 Parks 27,800 (9,763) 18,037 13,000 0 (5,000) (5,000)Ford Ranger Dual Cab 4x4 P&E P0214 Parks 32,900 (10,884) 22,016 18,000 0 (4,000) (4,000)Mitsubishi Triton 4x4 P&E P0228 Parks 16,929 (4,439) 12,490 9,000 0 (3,500) (3,500)Kubota ME9000 DHC Tractor P&E P5105 Parks 59,640 (59,140) 500 10,000 9,500 0 9,500Kubota Mowing Deck for Ride-on Mower P&E P0227 Parks 3,279 (772) 2,507 0 0 (2,500) (2,500)

Heavy Duty PTO Slasher Mower Deck P&E P5095 Parks 2,300 (2,300) 0 500 500 0 500209,979 (106,435) 103,544 92,000 11,000 (22,500) (11,500)

Works Plant OperationsHino Ranger PRO9 Tipper Truck P&E P5113 Works 50,000 (24,983) 25,017 27,000 2,000 0 2,000Volvo Front End Loader P&E P3004 Works 0 0 0 0Vibroplate EY20D P&E P3156 Works 1,237 (1,237) 0 500 500 0 500Concrete Grinder P&E P0020 Works 3,950 (3,950) 0 0Trailer Tandem for Skid Steer Loader P&E P4004 Works 18,123 (18,123) 1,000 1,000 1,000

73,310 (48,293) 25,017 28,500 3,500 0 3,500

Catalina Estate Land Sales Land 2,217,000 2,217,000 4,816,000 2,599,000 0 2,599,00040, 42 Dampier Avenue, Keaney Place Land 0 0 3,300,000 3,300,000 0 3,300,000Lot 560 Ocean Mia Land 910,000 910,000 3,530,000 2,620,000 0 2,620,000

Land 0 0 0 03,127,000 0 3,127,000 11,646,000 8,519,000 0 8,519,000

3,438,989 (162,886) 3,276,103 11,781,500 8,533,500 (28,000) 8,505,500

Total 3,780,554 (258,328) 3,522,226 11,987,500 8,553,500 (88,000) 8,465,500

___________________________________________________________________________________________________________________Page 6.9

Town of Cambridge

BudgetFunding Body 2014/2015

$

Law, Order and Public SafetyCapital ContributionWest Leederville Community Garden - Fence/Gate Improvements 10,000City of Perth Surf Life Saving Club 1,900,000

1,910,000Education & WelfareCapital GrantCambridge Senior Services - Plasma TV State 3,500Cambridge Senior Services - Smart Phones x 15 State 9,000Cambridge Senior Services - Electronic Whiteboard State 2,000

14,500Community AmenitiesCapital GrantWaste Authority - Recycling Bins 360 litre State 400,000

Capital ContributionDevelopment Contribution 80,000

480,000Recreation and CultureCapital GrantDepartment of Transport

Department of Transport - City Beach Groyne Maintenance State 120,000

Lotteries Commission

Perry Lakes - Skate Park Extension Lotterywest Grant State 230,000

Department of Sports and Recreation

Reabold Tennis Club - Shade Sails - CSRFF State 4,500West Coast Sporting Association - CSRFF State 49,000Floreat Beach Storage shed for Coastcare and FSLSC State 127,000Perry Lakes - Basketball Courts Extension CSRFF Grant State 19,000

549,500TransportCapital GrantMain Roads Western Australia (MRWA) - RehabilitationBrookdale Street (Alderbury to Underwood) MRWA 126,000Cambridge St (Harborne to Gregory) MRWA 61,000Cambridge St (McCourt - Kimberley) MRWA 188,200Empire Avenue (The Boulevard to Dumfries) MRWA 70,000Empire Avenue West (Weaponess to Erskine) MRWA 123,000Selby Street (Hay Street to Daikin) MRWA 81,000The Boulevard (Templetonia to WCH) MRWA 117,000

766,200Department of TransportKalinda Dr (Kalari to The Boulevard) Federal 174,600

174,600Roads to RecoveryElphin Street (The Boulevard to Oceanic) Federal 182,500

182,500Capital ContributionCity of Nedlands

Brookdale Street (Alderbury to Underwood) (City of Nedlands) 31,500Selby Street (Hay Street to Daikin) (City of Nedlands) 20,000

51,500City of Stirling

Empire Avenue West (Weaponess to Erskine) (City of Stirling) 31,00031,000

Total Contributions to Town Assets 4,159,800

Contributions/Grants forthe Development of Assets

________________________________________________________________________________Page 6.10

Town of Cambridge Employee Expenses

Cost Centre Salaries Super Workers Training Car Fringe Uniform/ Other TotalComp Allowance Benefits Tax Clothing Budget

$ $ $ $ $ $ $ $ $

General Purpose FundingFinancial Services - Rates 192,000 24,500 4,500 2,000 0 1,500 500 225,000

192,000 24,500 4,500 2,000 0 1,500 500 0 225,000

GovernanceMembers Support Services 153,500 16,500 3,500 1,500 0 3,500 500 179,000Governance Management 466,500 54,000 11,500 4,500 0 17,000 1,000 554,500Human Resources 244,500 31,000 6,000 2,500 0 6,500 500 50,000 341,000Admin - General 73,500 10,500 2,000 2,000 0 3,500 0 91,500Admin - Customer Services (Admin) 313,500 36,000 7,500 4,000 0 1,000 1,000 363,000Admin - Records 217,000 27,000 5,500 4,000 0 1,000 500 255,000Financial Services - General 341,000 39,500 8,000 3,500 0 4,500 1,000 397,500Financial Services - Purchasing/Accounts 192,000 24,000 4,500 2,000 0 1,500 500 224,500Financial Services - Payroll 129,000 15,500 3,000 1,500 0 1,500 500 151,000Information Systems 382,000 43,500 9,000 17,000 1,000 3,500 1,000 457,000

2,512,500 297,500 60,500 42,500 1,000 43,500 6,500 50,000 3,014,000

Law, Order & Public SafetyAnimal Control 91,500 12,000 2,000 1,000 0 4,000 500 111,000Ranger Services - Other 98,500 12,000 2,500 1,000 0 4,500 500 119,000Compliance 246,500 28,000 6,000 2,500 0 6,000 1,000 290,000Community Safety 41,500 4,000 1,000 500 0 500 0 47,500

478,000 56,000 11,500 5,000 0 15,000 2,000 0 567,500

HealthHealth 290,500 34,500 7,000 3,000 0 14,000 500 349,500

290,500 34,500 7,000 3,000 0 14,000 500 0 349,500

Education & WelfareCambridge Senior Services - HACC 829,500 101,000 20,000 5,000 15,000 7,000 3,000 980,500Welfare Services 50,000 6,000 1,000 500 0 500 0 58,000Youth Services 167,000 19,000 4,000 1,500 0 1,000 500 193,000

1,046,500 126,000 25,000 7,000 15,000 8,500 3,500 0 1,231,500

Community AmenitiesWaste Management 279,000 36,000 7,000 2,500 0 3,000 500 328,000Planning 599,500 59,000 14,000 6,000 0 9,500 2,000 690,000Sustainability 135,500 16,500 3,500 1,500 0 1,500 500 159,000Travelsmart 0 0 0 0 0 0 0 0

1,014,000 111,500 24,500 10,000 0 14,000 3,000 0 1,177,000

Recreation & CultureWembley Community Centre 81,500 8,500 2,000 1,000 500 500 500 94,500Leederville Town Hall 23,000 2,500 500 0 0 0 0 26,000The Boulevard Centre 237,000 28,500 5,500 1,500 1,000 1,000 500 275,000Bold Park Aquatic Centre 617,500 64,000 14,500 5,500 0 3,000 2,000 706,500Clubs - Leased Premises 58,000 5,500 1,500 500 0 0 0 65,500Wembley Golf Course - Operations 487,500 44,500 11,500 7,000 0 0 1,000 551,500Wembley Golf Course - On Costs 121,000 85,000 17,500 10,000 0 0 10,500 244,000Wembley Golf Course - Overheads 105,000 14,500 2,500 1,000 0 6,000 1,000 130,000Wembley Golf Course - Administraton 381,500 37,000 9,000 3,500 0 9,000 1,000 441,000Wembley Golf Course - Driving Range 199,500 19,000 5,000 1,000 0 0 0 224,500Wembley Golf Course - Pro Shop 382,500 35,000 9,000 6,000 0 0 3,500 436,000Wembley Golf Course - TavernRecreation Services 261,000 32,000 6,500 2,500 0 3,500 1,000 306,500Cambridge Library 1,066,500 122,500 25,500 10,500 0 9,000 4,500 1,238,500Quarry Amphitheatre 171,500 18,000 4,000 1,500 0 1,000 500 196,500

4,193,000 516,500 114,500 51,500 1,500 33,000 26,000 0 4,936,000

TransportDepot 116,000 14,000 3,000 1,000 0 0 500 134,500Parking Control 476,500 55,500 11,500 4,500 0 19,000 4,500 571,500

592,500 69,500 14,500 5,500 0 19,000 5,000 0 706,000

Economic ServicesBuilding Control 330,000 36,500 8,000 3,000 0 12,500 1,000 391,000

330,000 36,500 8,000 3,000 0 12,500 1,000 0 391,000

Other Property & ServicesWorks & Engineering - On Costs 92,500 70,000 14,000 11,500 0 0 7,000 195,000Works & Engineering - Overheads 603,500 75,500 14,500 6,000 0 13,000 1,500 4,000 718,000Parks & Landscape - On Costs 210,500 172,000 30,000 23,500 0 0 16,000 452,000Parks & Landscape - Overheads 554,000 74,000 13,500 5,500 0 23,500 1,000 4,000 675,500Property Management 344,000 43,500 8,500 3,500 0 17,000 500 417,000Building Management 162,000 22,500 4,000 1,500 0 5,500 500 196,000Asset Management 169,000 22,000 4,000 1,500 0 0 500 197,000

2,135,500 479,500 88,500 53,000 0 59,000 27,000 8,000 2,850,500

Total 12,784,500 1,752,000 358,500 182,500 17,500 220,000 75,000 58,000 15,448,000

Allocated to Works and Services JobsWorks Operations 485,500 0 0 0 0 485,500Parks Operations 1,007,800 0 0 0 0 1,007,800Wembley Golf Course - course 603,000 0 0 0 0 603,000

2,096,300 0 0 0 0 0 0 0 2,096,300

14,880,800 1,752,000 358,500 182,500 17,500 220,000 75,000 58,000 17,544,300

_________________________________________________________________________________________________________________________________Page 6.11

Town of Cambridge Information Systems Budget

Cost Daily Rate Consult Budget Est. Actual BudgetService Description Centre 2014/2015 Days 2013/2014 30 June 2014 2014/2015

$ $ $

Software Maintenance Website Support - Seamless Information Systems 5,000IT Technical Consultancy Support Information Systems 7,000NetApps Support Consultancy Information Systems 10,000Windows 7 Desktop support assurance Information Systems 5,000VMWare Support Consultancy Information Systems 10,000Windows 7 Deployment Assistance Information Systems 25,000TechOne Technical support Information Systems 7,000Storage System Support/Consultancy Information Systems 5,000

47,000 19,961 22,000

AssetFinda Hosting Asset Infrastructure Mgt 5,000 6,000DMS Technical Support Asset Information Systems 10,500 10,500Asset Finda Consulting and support Asset Infrastructure Mgt 30,000 15,000TechOne (Finance One/Proclaim) Consulting Rates & Property 11,500 17,370TechOne (Finance One/Proclaim) Consulting Finance 4,000 6,028 4,000TechOne (Finance One/Proclaim) Consulting Document Management 4,000TechOne (Finance One/Proclaim) Consulting * Parking Control 0 10,145TechOne (Finance One/Proclaim) Consulting * Planning 1,539TechOne (Finance One/Proclaim) Consulting Asset Infrastructure Mgt 27,077

65,000 62,159 35,500

Total Software Maintenance 0 117,000 82,120 57,500

Software Licenses Crystal Reports Software Licences Information Systems 1,600 2,000TrackIT Help Desk Software Information Systems 1,000 3,000Symantec Backup Exec Total Protection 3600 Information Systems 2,000 4,000VMware Workstation Bundle Licence and Support Information Systems 4,000Websense Email Filtering Information Systems 9,000 9,000McAfee Security Suite Information Systems 8,000 10,000Seamless Content Manager Information Systems 10,000 10,000SQL Server cals Information Systems 10,000 10,000Telstra BCM Maintenance (WCC/Admin/Library) Information Systems 10,000Websense Web Filtering Information Systems 11,000 11,000Additional Microsoft Office Licences Information Systems 5,000 20,000Interplan Annual Licence (600 monthly increase) Information Systems 18,000 19,000Technology One Corporate System Information Systems 26,000 40,000Additional windows licences - desktop Information Systems 2,000 2,000Meeting room booking system replacement Information Systems 3,000Ms Visio Software Licences for Licences Information Systems 1,100 1,100Ms Project Software Licences for Licences Information Systems 1,400 1,400Windows Server licences additional Information Systems 6,000 6,000

115,100 85,706 162,500

AMLIB annual maintenance/support (Library) Cambridge Library Cambridge Library 9,100 11,200

NetLoan Maintenance (Library) Cambridge Library Cambridge Library 3,400 4,000

Syndetics (Library) Cambridge Library Cambridge Library 4,400 4,600

Bibliotheca kiosks/security gate maintenance Cambridge Library 4,000 5,200

Library Wiki Cambridge Library 100 100

Z Server maintenance Cambridge Library 0 40021,000 28,628 25,500

FME License Asset Infrastructure Mgt 1,000Landgate SLIP Licence Asset Infrastructure Mgt 3,000 3,000Map Info Licenses Asset Infrastructure Mgt 3,000 3,500Landgate Imagery Asset Infrastructure Mgt 7,500Public Intramap Asset Infrastructure Mgt 7,500AssetFinda Asset Infrastructure Mgt 10,200 18,000DMS Intramaps Licenses Asset Infrastructure Mgt 14,200 19,500Nearmaps Asset Asset Infrastructure Mgt 12,500 15,000DMS Subscription Asset Infrastructure MgtIntramaps Public Hosting (Internet) Asset Infrastructure Mgt 6,800

49,700 53,649 75,000

ECM Document Management Document Management 15,000 4,000 16,500ECM Additional 10 Licences Document Management 10,000

15,000 4,000 26,500

Profile ID - Subscription Admin Customer Service 9,000Forecast ID - Subscription Admin Customer Service 0RMS Licence maintenance/support Wembley Community Centre 1,800 1,578 2,000RMS Licence maintenance/support Boulevard Centre 1,800 1,707 2,000RMS Licence maintenance/support Recreation Administration 1,800 1,844 2,000RMS Licence maintenance/support Quarry Amphitheatre 1,800 1,707 2,000SMS Software Maintenance Cambridge Senior Services 5,200 4,672 5,000POS Licence fee Bold Park Aquatic Centre 1,300 0Software Licenses Youth Centre 4,000 3,000Drafting software (Autocad) Infrastructure Works 3,500 1,416Ticket Machine Software hosting Parking Control 22,000 15,620 33,000Upgrade from Windows XP Wembley Golf Course 0 0 2,000

Golf - Professional Shop

Total Software Licenses 244,000 204,527 349,500

________________________________________________________________________________Page 6.12

Town of Cambridge Information Systems Budget

Cost Daily Rate Consult Budget Est. Actual BudgetService Description Centre 2014/2015 Days 2013/2014 30 June 2014 2014/2015

$ $ $

Information Systems Data CommunicationInternet Charges The Boulevard Centre 5,000 4,880 7,000Internet Charges Wembley Golf Course 5,300 10,210 8,000Internet Charges Cambridge Senior Serivces 6,000 5,044 6,000Internet Charges Youth Centre 5,500 5,065 5,500Internet Charges Library 10,000 9,760 13,500Internet Charges Depot 14,000 13,500 11,000Internet Charges Information Systems 16,000 15,388 20,000Internet Charges Quarry Amphitheatre 500 163 500

Total Information Systems 62,300 64,011 71,500

Website Development & MaintenancePhase 2 - Mobile Site and Forming Cambrige Library

Website Development & Maintenance Information Systems 28,000 15,650

Total Web Development & Maintenance 28,000 15,650 0

Equipment MaintenanceUPS Maintenance Information Systems 8,000Server Warranty Extension Information Systems 10,000Dell Server Waranty Extension Information Systems 1,000Sonicwall Fire Wall Support Information Systems 3,500Netapps SW/HW Annual Maintenance Renewal Information Systems 40,000Repairs to damaged/worn peripheral devices Information Systems 1,000

Total Software Maintenance 63,500

Miscellaneous ItemsAuto Civil CAD/ROMAN Support Group 14,000NAMS Asset Management Support Group 6,384 6,500

14,000 6,384 6,500

Total Information Systems Operating Budget 465,300 372,692 548,500

________________________________________________________________________________Page 6.13

Town of Cambridge 2014/2015 Building Maintenance BudgetCost

Code Description

General

Mtce

Cleaning Utilities Security Building

Insurance

Waste Fee Budget

2014/2015

3151 3163 3167 3181 2562Community Recreational FaciltiiesB0406 Floreat Surf Life Saving Club 36,000 0 0 0 7,000 43,000B0407 City Beach Surf Riders Association Shed 1,000 0 0 0 0 1,000B0430 Jersey Street (YMCA) Out of School Care 7,000 0 1,800 0 700 9,500B0507 Churchlands Pre Primary 1,500 0 0 0 500 2,000B0564 Matthews Netball Facility 13,000 0 0 0 6,000 19,000B0565 City Beach Oval Pavillion 11,000 0 0 0 1,500 2,000 14,500B0566 Perry Lakes Scouts & Guides Hall 6,000 0 0 0 1,500 2,000 9,500B0567 City Beach Civic Centre 11,500 0 0 0 3,500 1,000 16,000B0568 B J Giles Hall - Henderson Park 2,000 0 0 0 1,500 3,000 6,500B0569 Sydney Cheek Pavilion - Floreat Oval 6,500 0 6,600 0 2,400 1,500 17,000B0570 Leederville Bowling Facility 11,000 0 0 0 2,500 1,500 15,000B0571 Lake Monger Bowling Facility 15,000 0 0 0 5,000 2,000 22,000B0572 Floreat Oval Croquet Facility 5,000 0 2,000 0 1,500 0 8,500B0573 Frinton Avenue Tennis Facility (City beach tennis) 5,000 0 0 0 3,500 1,000 9,500B0574 Birkdale Street Tennis Facility (Floreat tennis) 5,500 0 0 0 3,000 1,000 9,500B0575 Floreat Oval Tennis Facility (Reabold tennis) 4,000 0 0 0 3,500 7,500B0576 Floreat Oval Bowling Facility 10,500 0 0 0 6,000 1,000 17,500B0577 Pat Goodridge Pavilion 12,000 0 0 0 500 2,500 15,000B0578 Alderbury Sportsground Pavilion 13,000 0 0 0 4,000 500 17,500B0582 Holyrood Park Pavilion 11,500 5,000 600 0 400 17,500

188,000 5,000 11,000 0 54,500 19,000 277,500Public ConveniencesB0402 City Beach Park - Disabled Toilet 5,500 7,000 200 0 300 13,000B0404 Central City Beach Toilets/Changerooms 30,000 36,000 13,000 0 1,000 80,000B0408 South City Beach Toilets/Changerooms 15,000 13,500 2,500 0 500 31,500B0409 Floreat Beach Toilets/Changerooms 22,000 18,100 7,800 0 1,100 49,000B0435 Alderbury Sportsground Toilet & Changeroom 10,000 15,000 10,000 0 500 35,500B0436 City Beach Oval Toilet & Changeroom 6,000 10,000 1,000 0 1,000 18,000B0437 Floreat Oval Toilet & Changeroom 4,000 2,500 2,500 0 1,000 10,000B0438 Grantham Park Toilet & Changeroom 5,000 4,200 1,500 0 300 11,000B0439 Henderson Park Toilet & Changeroom 6,000 8,300 3,000 0 1,200 18,500B0440 McLean Park Toilet & Changeroom 5,000 6,000 1,500 0 1,000 13,500B0441 Pat Goodridge Park Toilet & Changeroom 7,000 9,100 1,400 0 1,000 18,500B0444 Dodd St Toilets 7,000 12,600 1,900 0 21,500B0450 Perry Lakes Reserve Toilets 7,500 9,500 2,000 0 500 19,500B0451 Lake Monger Drive Toilets & Gregory St Depot 10,000 10,000 3,500 0 1,500 25,000B0452 Cowden Park Toilets 5,000 2,500 1,200 0 300 9,000

145,000 164,300 53,000 0 11,200 373,500Town CommercialB0426 Wembley Golf Course - Tavern 2,000 0 4,500 0 7,500 14,000B0595 South City Beach Kiosk - Bldg Mtce 3,500 0 1,500 0 500 5,500B0596 Floreat Beach Kiosk - Bldg Mtce 14,000 0 1,000 0 1,000 16,000

19,500 0 7,000 0 9,000 35,500Town OperationalB0420 Depot - Building 22,500 25,000 29,000 16,500 5,000 98,000B0421 Administration Centre - Building 120,000 76,000 120,000 12,000 21,000 349,000B0551 City Beach Oval Gardeners Shed 1,500 0 0 0 1,500B0552 Floreat Oval Gardeners shed 1,000 0 0 0 1,000B0601 Beecroft Park Gardeners shed 2,000 0 0 0 2,000

147,000 101,000 149,000 28,500 26,000 451,500Town Recreational and Cultural FacilitiesB0400 Bold Park Aquatic Centre - Building 9,700 1,000 32,000 300 2,000 45,000B0410 Wembley Community Centre - Building 28,800 59,000 27,000 1,000 4,700 120,500B0411 Leederville Town Hall - Building 10,000 6,000 500 4,000 20,500B0413 Quarry Amphitheatre - Building 27,900 12,000 2,200 2,400 44,500B0415 The Boulevard Centre - Building 33,600 38,000 60,000 5,000 7,900 144,500B0416 Youth Centre - Building 5,900 5,400 3,000 700 500 15,500B0425 Wembley Golf Course - Concourse 9,500 30,000 2,500 1,000 3,500 46,500B0427 Wembley Golf Course - Professional Shop 15,000 18,000 2,000 10,000 5,000 50,000B0428 Wembley Golf Course - Depot/Office 2,000 4,200 1,000 800 8,000B0429 Wembley Golf Course - Driving Range 17,000 24,000 1,000 300 12,700 55,000B0510 Cambridge Library - Building 50,000 38,000 70,000 5,000 13,500 176,500B0810 City Beach Lookout Tower 5,000 0 0 0 5,000

214,400 217,600 215,500 27,000 57,000 731,500

713,900 487,900 435,500 55,500 157,700 19,000 1,869,500

________________________________________________________________________________________________Page 6.14

Town of Cambridge Job Costing Information

Annual 2014/2015 BUDGETDescription Account Budget Est. Actual Overheads Plant Op Materials & Other Total

2013/2014 30 June 2014 on Salary Costs Contracts Expenses Budget

PARKS OPERATIONS

Operating ExpenditureOcean Beaches - Grounds 51300 712,000 460,838 139,500 176,200 23,800 109,300 43,800 2,400 495,000Sports Grounds - Grounds 54000 738,500 701,048 160,100 200,400 54,600 100,500 41,800 1,500 558,900Parks - Grounds 56000 2,251,900 2,365,916 518,100 653,800 134,600 385,600 107,100 5,900 1,805,100Road Reserves 71000 1,297,800 1,285,927 182,600 215,500 29,000 777,300 16,700 1,221,100Other Cost Centers other than Parks 80,500 76,578 7,000 9,700 1,700 53,000 2,100 73,500

5,080,700 4,890,307 1,007,300 1,255,600 243,700 1,425,700 211,500 0 9,800 4,153,600Non-Capital ExpenditureOcean Beaches - Grounds 51300 40,000 36,407 10,000 10,000Sports Grounds - Grounds 54000 35,000 34,950 43,000 43,000Parks - Grounds 56000 406,300 311,027 503,000 503,000Road Reserves 71000 332,700 249,301 246,000 246,000

814,000 631,684 0 0 0 802,000 0 0 0 802,000Capital ExpenditureBeaches Construction 3458 145,300 353,474 366,000 366,000Sportsgrounds Construction 3459 448,000 441,746 306,000 306,000Parks Construction 3460 1,185,200 617,840 890,000 890,000Road Reserves Construction 3461 1,835,000 29,898 0

3,613,500 1,442,958 0 0 0 1,562,000 0 0 0 1,562,000

TOTAL PARKS OPERATIONS 9,508,200 6,964,949 1,007,300 1,255,600 243,700 3,789,700 211,500 0 9,800 6,517,600

WORKS OPERATIONS

Operating ExpenditureRoad Infrastructure 70000 4,407,500 4,254,081 309,500 659,600 158,600 358,200 696,100 2,182,000

4,407,500 4,254,081 309,500 659,600 158,600 358,200 696,100 0 0 2,182,000Non-Capital ExpenditureRoad Infrastructure 70000 749,700 206,190 982,100 982,100

749,700 206,190 0 0 0 982,100 0 0 0 982,100Capital ExpenditureRoad Works Construction 3451 2,381,500 1,653,633 2,900 7,600 12,300 1,052,200 1,075,000Right of Ways Construction 3452 394,500 241,741 30,300 72,700 20,100 678,900 802,000Road Surfacing Construction 3454 2,569,000 1,746,448 109,600 256,800 60,600 2,288,400 2,715,400Drainage Construction 3455 1,199,400 327,005 9,400 22,800 3,800 1,124,000 1,160,000Footpath/Cycleway Construction 3456 1,490,800 734,904 24,600 58,700 27,000 1,503,300 1,613,600Bus Shelters Construction 3463 50,900 23,180 57,700 57,700

8,086,100 4,726,911 176,800 418,600 123,800 6,704,500 0 0 0 7,423,700

TOTAL WORKS OPERATIONS 13,243,300 9,187,182 486,300 1,078,200 282,400 8,044,800 696,100 0 0 10,587,800

WEMBLEY GOLF COURSE OPERATIONS

Operating ExpenditureCourse Operation 1,730,800 1,572,548 463,800 411,800 352,900 231,000 195,000 1,654,500Driving Range 122,500 98,807 49,300 42,300 10,000 61,600 20,000 183,200

1,853,300 1,671,355 513,100 454,100 362,900 292,600 215,000 0 0 1,837,700

Non Captal WorksCourse Operation 125,500 46,733 72,000 72,000Driving Range 20,000 20,000

0 46,733 0 0 0 92,000 0 0 0 92,000

Capital ExpenditureCourse Operation 1,450,000 1,450,000Driving Range 0Hospitality 9,200,000 344,281 0

9,200,000 344,281 0 0 0 1,450,000 0 0 0 1,450,000

TOTAL GOLF COURSE OPERATIONS 11,053,300 2,062,369 513,100 454,100 362,900 1,834,600 215,000 0 0 3,379,700

Salary Utilities Plant

Page 6.15

Town of Cambridge Non-Capital Works

C'Fwd Res/ELA Budget Funding Funded by2014/2015 2014/2015 2014/2015 Amt Rates

$ $ $

Ocean BeachesBeaches & Dunes - Dune Rehabilitation 10,000 10,000

0 10,000 0 10,000

Sports GroundsVarious Sportsgrounds - Renovate Active Turf Areas 35,000 35,000City Beach Oval - Relocate and upgrade goal posts 8,000 8,000

0 43,000 0 43,000

ParksArboricultural Risk Management Tree Works 30,000 30,000Calibrate water meters of irrigation bores 15,000 15,000Cowden Park - Install Fence around Playground CF 6,000 (6,000)External Lighting Maintenance and Repairs Stage 1 and 2 50,000 50,000External Lighting Testing and Inspection Stage 2 50,000 50,000Feral Animal Control 5,000 5,000Ground Water Monitoring 16,000 16,000Install Seats, Bins, Drink Fountains 15,000 15,000Lake Monger Reserve - Arboricultural Works 15,000 15,000Lake Monger Reserve - Decorate Christmas Tree 16,000 16,000Lake Monger Reserve - Management of Rehabilitated Zones Contribution 40,000 (26,000) 14,000Lake Monger Reserve – Tree Planting Program in Lawn (stage 4 of 4) 5,000 5,000Lake Monger Reserve - Upgrade Interpretive Signs CF 62,000 (62,000)Park Improvement Concept Plans CF 24,000 (24,000)Parks - Remark Car-Park Bays 10,000 10,000Perry Lakes Reserve - Arboriculture Risk Management Tree Works 25,000 25,000Perry Lakes Reserve - Remove Lake Tree Weeds (stage 4 of 4) 15,000 15,000Repair damaged shade sails at playgrounds 15,000 15,000Replace playground sand/minor play items 15,000 15,000Templetonia Park - Remove Wattle Trees 50,000 50,000Treat Bores for Iron Bacteria 16,000 16,000Upgrade Garden Beds 8,000 8,000

0 503,000 (118,000) 385,000

Wembley Golf CourseRust Removal - Driving Range Infrastructure Golf Res 15,000 (15,000) 0Bore & Pump Maintenance Golf Res 20,000 (20,000) 0Depot Shed & Front Gate Golf Res 12,000 (12,000) 0Lake Maintenance Golf Res 6,000 (6,000) 0

0 53,000 (53,000) 0

Road InfrastructureDaglish Street - Remove chicane between No 12 & 13 25,000 25,000Drainage Assessment & Inspection CF 107,000 (75,000) 32,000Drainage Wks - 11 Saltash Road - Raise crossover 5,000 5,000Drainage Wks - 20 Berkeley Crescent - Raise crossover & 2 additional inlets 20,000 20,000Drainage Wks - MacEwan Street - Install bund at Oxford Cl to divert runoff 10,000 10,000Essex Street - Remove chicanes from Ruislip to Grantham 25,000 25,000Howtree Pl/Brookdale St/Oceanic Dr Traffic signal modificati Grant/CF 162,800 (162,800)Jersey Street - Remove chicanes from Ruislip to Grantham 25,000 25,000Oceanic Drive - Upgrade Street Lighting CF 10,000 (10,000)Road Iinspection and Condition Assessment CF 49,000 (49,000)The Boulevard / Howtree - signals review and modifications Grant/CF 511,800 (511,800)Traffic Signals - disability access. CF 31,500 (31,500)

0 982,100 (840,100) 142,000Road ReservesTreescape Plan – Priority and Precinct Streets Planting Programs CF 138,000 (28,300) 109,700Treescape Plan - Pine/Ficus/Palm Trees Management 70,000 70,000Holyrood Street - Ficus Trees Risk Management 30,000 30,000Upgrade Garden Beds 8,000 8,000

0 246,000 (28,300) 217,700

________________________________________________________________________________________________________Page 6.16

Town of Cambridge Non-Capital Works

C'Fwd Res/ELA Budget Funding Funded by2014/2015 2014/2015 2014/2015 Amt Rates

$ $ $

BuildingsCommunity Leased Buildings

BJ Giles Hall - Demolish Area Res 40,000 (40,000)Cambridge Bowling Club - Repairs to pavement where tree root intrusion Club Res 4,000 (4,000)Cambridge Scouts and Guides - Reseal Timber Floor CF Club Res 10,000 (10,000)City Beach Civic Centre - Installation of emergency light to kitchen area Club Res 1,000 (1,000)City Beach Civic Centre - Installation of roof anchor points & ladder brackets Club Res 3,000 (3,000)City BeachOval Pavilion - Bin Store 10,000 10,000City BeachOval Pavilion - Signage 7,000 7,000Floreat SLSC - Replace non compliant window in bar area Club Res 5,000 (5,000)Floreat SLSC - Replace Stair Nosing and flooring Club Res 10,000 (10,000)Floreat SLSC - Structural engineers assessment CF Club Res 9,000 (9,000)Floreat Tennis Club - Remedial repairs to shower flooring Club Res 5,000 (5,000)Leederville Bowling Club - External Painting Club Res 10,000 (10,000)Reabold Tennis Club - Install anchor points to roof Club Res 3,000 (3,000)Sydney Cheek Pavillion - Paint internal walls to function room Club Res 5,000 (5,000)Sydney Cheek Pavillion - Repaint External Walls and Steel Structure CF Club Res 25,000 (25,000)YMCC Hockey Pavilion - Electrical Rewiring/replace distribution board Club Res 35,000 (35,000)YMCC Hockey Pavilion - Render old section of ext brickwork CF Club Res 15,000 (15,000)YMCC Hockey Pavilion - Re-paint fascias all around CF Club Res 5,000 (5,000)YMCC Hockey Pavilion - Re-paint kitchen walls CF Club Res 4,000 (4,000)Alderbury YMCC Hockey Club - External Painting CF Club Res 10,000 (10,000)Alderbury YMCC Hockey Club - Pavilion brickwork repairs & rendering CF Club Res 15,000 (15,000)

Other Buildings

183 Jersey Street YMCA - Repaint Ceilings CF Com Res 6,500 (6,500)183 Jersey Street YMCA - Repaint Internal Walls CF Com Res 10,500 (10,500)183 Jersey Street YMCA - Repaint Walls and Roof Com Res 10,000 (10,000)Administration Centre - Fitout of Rangers Storage Shed CF 3,000 (3,000)Administration Centre - Installation of seals to doors & windows throughout 10,000 10,000Administration Centre - Interface between Fire Alarm system & Donger 6,000 6,000Administration Centre - Reconfigure Rangers Work Area CF 10,000 (10,000)Administration Centre - Replace Roof Sheeting to North & Central Plant Rooms 10,000 10,000Cambridge Library - Donneybrook stone facing - minor maintenance CF 5,000 (5,000)City Beach Infant Health Centre - Demolish ELA 40,000 (40,000)Disability Access Projects CF 38,000 (38,000)Leederville Town Hall - Pest/Termite Treatment 6,000 6,000Central City Beach Toilets/Changerooms- Repaint internal walls & doors 10,000 10,000Floreat Beach Toilet/Changerooms - Replace shower heads in Change Room 7,000 7,000Floreat Beach Toilet/Changerooms - Shade Sails (x2) 5,000 5,000Quarry Amphitheatre - Marquee roof panels (3) 2,000 2,000Quarry Amphitheatre - Re-coating stage 4,000 4,000Quarry Amphitheatre - Row 'O' leveling 5,500 5,500Quarry Amphitheatre - Stair Light Replacement 6,000 6,000Quarry Amphitheatre - Zip Wall Boiler (office) 2,000 2,000Alderbury Sportsground Toilet & Changeroom - Repairs to timber eaves 10,000 10,000Alderbury Sportsground Toilet & Changeroom - Replace Toilet Cisterns 4,000 4,000Alderbury Sportsground Toilet & Changeroom - Replace verandah roof 5,000 5,000Alderbury Sportsground Toilet & Changeroom - Replacement DHWS Heater 5,000 5,000Floreat Oval Gardeners Shed - Installation of RPZ valve to Cricket shed 1,000 1,000The Boulevard Centre - Airconditioning System Upgrade Com Res 5,000 (5,000)Wembley Community Centre - External car park and paving repairs 8,000 8,000

0 465,500 (342,000) 123,500

Total 0 2,302,600 (1,381,400) 921,200

________________________________________________________________________________________________________Page 6.17

Town of Cambridge Depreciation

Cost Centre Buildings Furniture & Plant & Infrastructure TotalEquipment Equipment

$ $ $ $ $

General Purpose FundingFinancial Services - Rates 500 500

0 500 0 0 500

GovernanceMembers Expenses 500 500Governance Management 8,000 22,000 30,000Human Resources 500 5,000 5,500Administration General 6,000 4,500 10,500Customer Services 500 500Administration - Document Management 38,000 38,000Financial Services - General 0 6,000 6,000Information Systems 346,000 346,000Accommodation Expenses 208,500 3,500 212,000

208,500 403,000 37,500 0 649,000

Law, Order & Public SafetyAnimal Control 500 5,000 5,500Ranger Services - Other 0 13,500 13,500Compliance 9,500 9,500City of Perth SLSC 500 500Floreat SLSC 72,000 72,000Community Safety 3,000 3,000

72,500 500 31,000 0 104,000

HealthHealth 0 12,000 12,000

0 0 12,000 0 12,000

Education & WelfareKindergartens 0Cambridge Senior Services 4,000 1,500 17,000 22,500Welfare Services 500 500Youth Services 9,000 7,500 16,500

13,000 9,500 17,000 0 39,500

Community AmenitiesWaste Management 123,000 6,000 129,000Planning 1,000 14,000 15,000Sustainability Management 11,000 11,000

0 135,000 20,000 0 155,000

Recreation & CultureWembley Community Centre 86,000 7,000 93,000Leederville Town Hall 45,000 1,000 46,000The Boulevard Centre 75,000 12,000 4,000 91,000Bold Park Aquatic Centre 162,000 7,000 13,000 182,000Ocean Beaches - Building 25,500 25,500Ocean Beaches - Grounds 20,000 210,000 230,000Clubs - Leased Premises 376,000 0 3,000 379,000Sports Grounds - Building Mtce 176,000 176,000Sports Grounds - Ground Mtce 150,000 150,000Parks - Building Mtce 11,000 11,000Parks - Ground Mtce 0 750,000 750,000Wembley Golf Course - Operations 60,000 10,000 220,000 290,000Wembley Golf Course - Professional Shop 65,000 1,500 66,500Wembley Golf Course - Overheads 500 0 500Wembley Golf Course - Plant Operation Costs 2,000 2,000Wembley Golf Course - Hospitality 2,000 12,000 14,000Wembley Golf Course - Driving Range 384,000 7,000 1,500 392,500Recreation Services 1,500 12,000 13,500Cambridge Library 101,000 28,500 5,500 135,000Quarry Amphitheatre 24,000 5,000 500 29,500

1,612,500 93,000 41,500 1,330,000 3,077,000

__________________________________________________________________________________________________Page 6.18

Town of Cambridge Depreciation

Cost Centre Buildings Furniture & Plant & Infrastructure TotalEquipment Equipment

$ $ $ $ $

TransportRoad Infrastructure 2,200,000 2,200,000Road Reserves 80,000 80,000Depot 29,500 1,500 31,000Parking Control 1,500 32,000 33,500

29,500 3,000 32,000 2,280,000 2,344,500

Economic ServicesBuilding Control 1,500 7,000 8,500

0 1,500 7,000 0 8,500

Other Property & ServicesWorks & Engineering - Overheads 10,500 18,500 29,000Parks & Landscape - Overheads 1,500 5,500 7,000Works & Engineering - Plant Operation Costs 0 151,000 151,000Parks & Landscape - Plant Operation Costs 0 91,000 91,000Building Management 1,500 4,500 6,000Other Property 19,000 0 5,000 24,000

19,000 13,500 275,500 0 308,000

Total Depreciation 1,955,000 659,500 473,500 3,610,000 6,698,000

__________________________________________________________________________________________________Page 6.19

Town of Cambridge Activity Based Costing

Cost Centre Governance Human Admin Admin Admin Fin Serv Fin Serv Fin Serv Property InformationAccom Depot TotalMangmnt Resources General Cust Admin Records General Purch/Acct Payroll Mangmnt Systems Expenses

$ $ $ $ $ $ $ $ $ $ $ $ $

General Purpose FundingFinancial Services - Rates 5,770 8,651 2,566 100,883 6,266 7,203 1,227 2,749 0 37,646 15,510 0 188,500General Purpose Grants 0 0 0 0 0 0 0 0 0 0 0 0 0General Financing 0 0 0 0 0 0 0 0 0 0 0 0 0

5,770 8,651 2,566 100,883 6,266 7,203 1,227 2,749 0 37,646 15,510 0 188,500

GovernanceMembers Expenses 9,021 0 4,012 6,114 5,908 11,261 4,533 532 0 19,223 229,637 0 290,200Governance Management 5,273 8,275 5,257 12,961 62,266 14,504 4,181 2,518 0 62,649 57,155 0 235,000Human Resources 2,668 6,670 2,660 12,020 5,342 7,338 2,275 1,965 0 24,611 11,855 0 77,400Admin - General 814 1,505 811 3,925 4,383 2,238 2,362 438 0 3,637 3,711 0 23,800Admin - Customer Services 1,998 10,482 1,992 59,620 847 5,495 3,496 3,248 0 39,204 21,862 0 148,200Admin - Records 1,248 5,517 1,245 190 4,755 3,434 0 1,608 0 18,257 39,705 2,407 78,400Financial Services - General 1,780 7,272 1,775 2,486 9,113 4,896 4,267 2,096 0 28,382 11,795 0 73,900Financial Services - Purch/Accts 1,265 6,394 1,261 2,556 4,827 3,480 961 1,981 0 30,809 14,154 0 67,700Financial Services - Payroll 702 3,536 700 799 557 1,930 0 1,216 0 22,732 6,412 0 38,600Information Systems 3,627 10,406 3,616 1,952 2,611 9,977 3,488 3,092 0 85,998 20,954 0 145,700Accommodation Expenses 2,084 0 2,078 0 174 5,733 2,622 0 0 0 1,620 0 14,300

30,479 60,057 25,408 102,624 100,783 70,288 28,185 18,694 0 335,503 418,861 2,407 1,193,200

Law, Order & Public SafetyAnimal Control 1,652 2,925 735 20,319 4,808 2,062 4,909 844 0 4,723 2,218 0 45,200Ranger Services - Other 1,599 2,645 711 17,623 4,478 1,996 2,941 786 0 4,723 2,218 0 39,700Beach Inspections 3,631 0 1,615 332 0 4,533 0 0 0 0 0 0 10,100Compliance 5,887 7,780 2,618 332 0 7,348 0 1,598 0 0 0 0 25,600City of Perth SLSC 1,112 0 494 0 0 1,388 5,041 0 0 0 0 0 8,000Floreat SLSC 350 0 156 0 0 437 0 0 0 0 0 0 900Community Safety 2,645 2,365 1,176 2,789 856 3,302 1,349 850 0 9,354 5,140 0 29,800

16,875 15,715 7,505 41,394 10,142 21,066 14,240 4,078 0 18,800 9,575 0 159,300

HealthHealth 5,576 10,207 2,480 17,270 19,255 6,961 3,428 3,135 0 28,848 18,843 0 116,000Wembley Infant Health Centre 68 0 30 0 0 85 984 0 0 0 0 0 1,200

5,644 10,207 2,510 17,270 19,255 7,045 4,411 3,135 0 28,848 18,843 0 117,200

Page 6.20



$ $ $ $ $ $ $ $ $ $ $ $ $

Education & WelfareChurchlands Kindergarten 0City Beach Kindergarten 0Wembley Kindergarten 0West Coast Kindergarten 0Cambridge Senior Services - HACC 14,221 30,653 6,325 911 3,403 17,752 4,533 9,360 0 26,211 848 0 114,200Welfare Services 2,120 3,050 943 10,762 1,948 2,647 3,549 839 0 4,038 3,021 0 32,900Youth Services 4,255 6,691 1,893 523 4,260 5,312 3,549 2,331 0 25,887 848 0 55,500

20,596 40,393 9,160 12,196 9,612 25,711 11,631 12,530 0 56,136 4,716 0 202,600

Community AmenitiesWaste Management 40,318 3,890 17,931 42,956 10,577 50,330 10,637 1,179 0 7,414 4,359 0 189,600Planning 10,921 18,921 4,857 76,395 54,826 13,633 4,279 5,836 0 50,063 31,355 0 271,100Environmental Management 0 3,112 0 0 0 0 0 943 0 12,409 2,142 0 18,600

51,239 25,922 22,788 119,351 65,403 63,962 14,915 7,957 0 69,887 37,856 0 479,300

Recreation & CultureWembley Community Centre 3,087 3,112 1,373 860 1,786 3,854 5,882 958 0 7,101 281 0 28,300Leederville Town Hall 666 778 296 0 306 831 1,106 205 0 974 0 0 5,200The Boulevard Centre 4,812 4,077 2,140 0 1,209 6,007 0 1,050 0 4,513 451 0 24,300Bold Park Aquatic Centre 19,500 31,057 8,672 344 3,434 24,342 7,585 17,055 0 50,706 848 0 163,500Ocean Beaches - Buildings 2,105 0 936 0 0 2,628 4,057 0 0 0 0 0 9,700Ocean Beaches - Grounds 7,074 0 3,146 0 0 8,830 7,463 0 0 0 0 0 26,500Clubs - Leased Premises 745 0 331 0 0 930 2,952 0 0 0 0 0 5,000Perry Lakes Stadium - Buildings 0Perry Lakes Stadium - Grounds 0Sports Grounds - Buildings 1,708 0 760 0 0 2,132 4,057 0 0 0 0 0 8,700Sports Grounds - Grounds 10,008 0 4,451 0 0 12,494 10,382 0 0 0 0 0 37,300Parks - Buildings 645 0 287 0 0 806 0 0 0 0 0 0 1,700Parks - Grounds 25,098 0 11,162 0 0 31,331 24,016 0 0 0 0 0 91,600Wembley Golf - Operations 40,709 3,734 18,105 0 1,148 50,818 11,610 1,071 0 14,476 2,231 0 143,900Wembley Golf - On Costs 3,055 37,343 1,359 0 0 3,814 0 19,819 0 0 0 0 65,400Wembley Golf - Overheads 5,211 3,112 2,318 0 2,371 6,505 1,835 1,884 0 15,511 1,182 0 39,900Wembley Golf - Plt Op Costs 2,481 0 1,104 0 0 3,098 4,998 0 0 0 0 0 11,700Recreation Services 8,541 7,811 3,799 18,961 12,007 10,662 6,612 2,424 0 20,302 24,867 0 116,000Cambridge Library 22,668 42,665 10,081 755 5,887 28,296 9,663 17,632 0 313,015 2,311 0 453,000Quarry Amphitheatre 4,368 467 1,943 569 2,141 5,453 8,812 126 0 518 567 0 25,000

162,483 134,155 72,264 21,489 30,289 202,831 111,031 62,225 0 427,115 32,738 0 1,256,700

Page 6.21



$ $ $ $ $ $ $ $ $ $ $ $ $

TransportRoad Infrastructure 30,910 0 13,747 0 0 38,585 31,192 0 0 0 0 0 114,400Road Reserves 17,496 0 7,781 0 0 21,841 5,352 0 0 0 0 0 52,500Depot 1,204 4,138 1,200 0 15 3,311 1,921 1,206 0 15,310 0 0 28,300Underground Power 0Parking Control 7,156 13,132 3,183 37,196 19,762 8,933 4,290 3,821 0 30,799 5,752 0 134,000

56,766 17,270 25,911 37,196 19,778 72,670 42,755 5,027 0 46,109 5,752 0 329,200

Economic ServicesBuilding Control 6,886 13,941 3,062 37,333 45,596 8,595 5,031 4,358 0 42,297 25,563 0 192,700Swimming Pool Inspections 0 0 0 0 0 0 0 0 0 0 0 0 0

6,886 13,941 3,062 37,333 45,596 8,595 5,031 4,358 0 42,297 25,563 0 192,700

Other Property & ServicesWorks & Eng - On Costs 2,515 28,007 1,119 0 0 3,140 0 16,687 0 0 0 0 51,500Works & Eng - Overheads 13,621 18,672 6,058 18,459 55,851 17,003 4,755 5,490 0 46,855 31,894 118,155 336,800Works & Eng - Plt Op Costs 2,101 0 935 0 0 2,623 7,198 0 0 0 0 5,275 18,100Parks & Landscape - On Costs 5,988 65,351 2,663 0 28 7,475 1,106 13,422 0 6,211 0 0 102,200Parks & Landscape - Overheads 16,226 18,205 7,217 15,706 23,329 20,255 3,903 31,683 0 68,974 31,939 177,232 414,700Parks & Landscape - Plt Op Costs 3,067 0 1,364 0 0 3,828 8,669 1,610 0 0 0 10,550 29,100Building Management 2,239 6,224 996 3,138 6,395 2,795 6,501 1,278 0 17,587 7,139 13,187 67,500Other Property 1,334 0 593 0 0 1,665 0 0 0 0 0 0 3,600Property Management 1,333 3,134 1,329 1,203 11,141 3,666 4,629 1,161 0 16,254 4,225 0 48,100Asset Management 379 0 378 0 0 1,042 701 0 0 0 0 0 2,500

48,802 139,593 22,650 38,507 96,744 63,492 37,461 71,331 0 155,881 75,198 324,398 1,074,100

Total 405,500 465,900 193,800 528,200 403,900 542,900 270,900 192,100 0 1,218,200 644,600 326,800 5,192,800

Page 6.22

Property Budget for 2014/2015Leased Properties: Clubs & Asscoiations Reserve Funds

Description CodeCambridge

Bowling Club Cambridge

Croquet Club

Cambridge Scout and Girl

Guides HallCity Beach

Civic CentreCity Beach

Oval Pavilion

City Beach Surf Riders

AssociationCity Beach

Tennis Club

City of Perth Surf Life

Saving Club

Floreat Surf Life Saving

Club Floreat

Tennis Club Henderson Park Hall

Pat Goodridge

Pavilion

Lake Monger Recreation

Club

Leederville Bowling and

Sporting Club

Matthews Netball Facility

Reabold Tennis Club

Sydney Cheek

Pavilion

YMCA Hockey Pavilion Total

RESERVE FUNDS

CLUBS & ASSOCIATIONS BUILDING FUND

Opening Balance 80,500 16,800 6,700 50,700 -147,000 -300 21,400 -26,000 30,900 24,100 9,500 13,900 -7,600 -7,600 -3,800 21,400 27,300 21,600 132,500

Contributions: Building Fund Club 1300 14,000 2,900 2,600 10,300 8,700 0 5,000 5,000 18,000 4,200 4,200 3,500 7,900 7,000 11,500 5,000 5,600 4,500 119,900

Contributions: Building Fund Town 1300 28,000 5,800 5,200 20,600 17,400 0 10,000 10,000 36,000 8,400 8,400 7,000 15,800 14,000 23,000 10,000 11,200 9,000 239,800

Total Contributions 42,000 8,700 7,800 30,900 26,100 0 15,000 15,000 54,000 12,600 12,600 10,500 23,700 21,000 34,500 15,000 16,800 13,500 359,700

Withdrawals: Maintenance -14,500 -5,000 -6,000 -15,500 -11,000 -1,000 -5,000 0 -131,000 -10,500 -2,000 -12,000 -15,000 -21,000 -13,000 -20,000 -11,500 -68,000 -362,000

Closing balance 108,000 20,500 8,500 66,100 -131,900 -1,300 31,400 -11,000 -46,100 26,200 20,100 12,400 1,100 -7,600 17,700 16,400 32,600 -32,900 130,200

CLUBS & ASSOCIATIONS SYNTHETIC SURFACES AND LIGHTING FUND

Opening Balance 51,400 11,600 0 0 4,600 0 63,700 0 0 186,000 14,700 0 56,700 11,900 0 80,000 13,100 4,700 498,400

Contributions: SS&L Fund Club 5,600 1,300 0 0 1,400 0 3,800 0 0 12,400 1,600 0 4,000 1,300 19,000 8,700 1,000 500 60,600

Contributions: SS&L Fund Town 11,200 2,600 0 0 2,800 0 7,600 0 0 24,800 3,200 0 8,000 2,600 38,000 17,400 2,000 1,000 121,200

Total Contributions 16,800 3,900 0 0 4,200 0 11,400 0 0 37,200 4,800 0 12,000 3,900 57,000 26,100 3,000 1,500 181,800

Withdrawals: Maintenance 0

Closing balance 68,200 15,500 0 0 8,800 0 75,100 0 0 223,200 19,500 0 68,700 15,800 57,000 106,100 16,100 6,200 680,200

CLUBS & ASSOCIATIONS CAR PARKS & SURROUNDS FUND

Opening Balance 5,600 5,600 800 6,300 1,200 0 5,900 0 2,900 10,000 2,500 3,100 12,300 6,200 0 15,000 7,400 3,100 87,900

Contributions: CP&S Fund Club 600 600 100 700 300 0 600 100 300 1,100 300 300 900 700 5,700 1,600 600 300 14,800

Contributions: CP&S Fund Town 1,200 1,200 200 1,400 600 0 1,200 200 600 2,200 600 600 1,800 1,400 11,400 3,200 1,200 600 29,600

Total Contributions 1,800 1,800 300 2,100 900 0 1,800 300 900 3,300 900 900 2,700 2,100 17,100 4,800 1,800 900 44,400

Withdrawals: Maintenance

Closing balance 7,400 7,400 1,100 8,400 2,100 0 7,700 300 3,800 13,300 3,400 4,000 15,000 8,300 17,100 19,800 9,200 4,000 132,300

CLUBS & ASSOCIATIONS: TOTAL FUND CONTRIBUTIONS

Opening Balance (All Funds) 137,500 34,000 7,500 57,000 -141,200 -300 91,000 -26,000 33,800 220,100 26,700 17,000 61,400 10,500 -3,800 116,400 47,800 29,400 718,800

Contributions: All Funds Club 20,200 4,800 2,700 11,000 10,400 0 9,400 5,100 18,300 17,700 6,100 3,800 12,800 9,000 36,200 15,300 7,200 5,300 195,300

Contributions: All Funds Town 40,400 9,600 5,400 22,000 20,800 0 18,800 10,200 36,600 35,400 12,200 7,600 25,600 18,000 72,400 30,600 14,400 10,600 390,600

Total Contributions 60,600 14,400 8,100 33,000 31,200 0 28,200 15,300 54,900 53,100 18,300 11,400 38,400 27,000 108,600 45,900 21,600 15,900 585,900

Withdrawals: Maintenance -14,500 -5,000 -6,000 -15,500 -11,000 -1,000 -5,000 0 -131,000 -10,500 -2,000 -12,000 -15,000 -21,000 -13,000 -20,000 -11,500 -68,000 -362,000

Closing balance 183,600 43,400 9,600 74,500 -121,000 -1,300 114,200 -10,700 -42,300 262,700 43,000 16,400 84,800 16,500 91,800 142,300 57,900 -22,700 942,700

Page 6.23

FEES AND CHARGES

Town of Cambridge 2014/2015 FEES AND CHARGES

Fees GST

GENERAL FEES AND CHARGES

1 ADMINISTRATIONElectoral Rolls

- Hard Copy per Ward $55.00 Y- Disc Copy per Ward $130.00 Y

Street Directory- Hard Copy per Ward $55.00 Y- Disc Copy per Ward $170.00 Y

EnquiriesSettlement Enquiries (Rates, Orders & Requisitions) $95.00 NRate Enquiries $35.00 N

Photocopying Charges- A4 per Copy $0.55 Y- A3 per Copy $1.10 Y- A0, A1 & A2

One Copy per Copy $11.00 YTwo to Five Copies per Copy $8.25 YSix or More Copies per Copy $5.50 Y

Council Minutes & Notice PapersAccess to Council Minutes and Agendas is available on the Council's WebsiteCharges applicable for the provision of hard copies of items are as followsPolicy 1.2.7. Exemptions apply according to the policy.

- Notice Paper at Meetings Nil- Single Item $0.55 Y- More than one item per Copy/Page $0.55 Y- or per Hour (Pro rata) $30.00 Y

Note: Excludes confidential items

Freedom of Information- Access Application (Non-Personal Information) $30.00 N- Access Applications (Personal Information) Nil- Photocopying per Copy $0.20 N- Staff Time per Hour $30.00 N

2 RATESInstalment Fees and Charges

- Administration Fees per Instalment $8.00 N- Interest 5.50% N- Administration Fee - Special Instalment Arrangements $35.00 N- Administration Fee - Previous Year Rate Notice - reprint (per notice) $15.00 N

Late Payment Charge (applies 35 days after issue of rates notice)- Interest 11% N

3 UNDERGROUND POWERInstalment Interest 7.50% N

____________________________________________________________________________________________Page 7. 1


Fees GST

COMMUNITY DEVELOPMENT FEES & CHARGES

1 LIBRARYPhotocopying

- A4 Black and White per Copy $0.20 Y- A3 Black and White per Copy $0.40 Y- A4 Colour per Copy $2.00 Y- A3 Colour per Copy $3.00 Y

- Replacement Membership Card per Card $6.50 Y- Flash Drives per Drive $20.00 Y- Audio Ear Buds per Pair $2.00 Y- Library Bags per Bag $1.00 Y- Printing Charges per Page $0.20 Y- Internet Training Minimum $10.00 Y- Public Scanner (Local Studies) per Page $5.00 Y- Children's Reading Door Hangers $0.50 Y- Lost/Damage of Library Items Minimum $7.50 Y- Temporary Membership (Refundable deposit) Single $50.00 N- PC Guest Pass per Hour or part thereof $4.00 Y

Room Hire- Group Studies Room per Hour $15.00 Y- Reading Room per Hour $20.00 Y- Interview Room per Hour $10.00 Y- Reservation Cancellation Fee $2.00 N

Event Attendance- Introductory/ Special Events Nil- 1-2 Hours $15.00 Y- Over 2 Hours per Hour $10.00 Y- Non Attendance Fee $5.00 Y

Historical Photographs on Disk (Council Copyright)- 1 Image $5.00 Y- 2 or more Images per Image $2.00 Y

Administration Fee Overdue Loan Fines- Overdue per Day $0.20 N- Maximum Charge per Item $5.00 N- Debt Collection Administration Fee $10.00 N

2 YOUTH SERVICES - Entry Fee - Gigs and Music Events per Event $7.00 Y - Entry Fee* - Activities and Workshop (Dependent upon material costs) per Activity/Workshop $7.00 - $44.00 Y - Photocopying per Page $0.20 Y - Telephone per Call $0.60 Y

* Discretion of staff is required in cases of genuine hardship

3 STREET PARTY ROAD CLOSURE- Administration Fee $22.00 Y- Bond Traffic Management Signage $250.00 N- Bond Damage and Litter $150.00 N

4 FITTING AND CHECKING OF VEHICLE CHILD RESTRAINTS

Non-Residents- Checking previously installed child car seats $15.00 Y- Conversion of restraint from rear to forward facing or vice versa $20.00 Y- Fully fitting a child car seat $25.00 Y- Purchase of Extension Strap $18.00 Y

Residents- Checking previously installed child car seats Nil- Conversion of restraint from rear to forward facing or vice versa Nil- Fully fitting a child car seat Nil- Purchase of Extension Strap $18.00 Y

____________________________________________________________________________________________Page 7. 2


Fees GST

COMMUNITY DEVELOPMENT FEES & CHARGES Cont'd….

5 CAMBRIDGE SENIOR SERVICES (HACC)

Senior Services- Centre-Based Program - Activities per occasion $8.00 N- Centre-Based Program - Meal and Refreshments $8.50 N- All Home Based Programs - Personal Care, Shopping, Home Respite etc per Service $8.00 N- Allied Health - Podiatry (Centre) per Session $30.00 Y- Allied Health - Podiatry (Domiciliary) per Session $30.00 Y- Home Maintenance per Hour $8.00 Y- Outings (within parameters of the Day program) Full cost recovery Y- Visiting group per Person $6.00 Y- Extended Excursions (overnight trips, 4 nights 5 days) up to $300.00 Y- Transport up to 10 kms (one way trip) per Person $5.00 Y- Transport 11-30 kms (one way trip) per Person $8.00 Y- Transport - Centre Based Program (one way trip) per Person $2.50 Y

Fee Limit- Level One - Full Pensioner or equivalent pension eligibility income per Week $64.00 Y- Level Two - Part Pensioner or equivalent pension eligibility income per Week $154.00 Y

(Fee Limit - Applicable to clients with multipe needs (with the exception of meals, transport, podiatry, allied health and home maintenance)

Note: Funding for Respite Services is conditional upon Council not

denying access to clients on the grounds of financial hardship.

____________________________________________________________________________________________Page 7. 3


Fees GST

RANGER SERVICES FEES & CHARGES

1 DOG REGISTRATIONS (As per Regulations)

Sterilised- 1 Year $20.00 N- 3 Years $42.50 N- Lifetime $100.00 N- 1 Year (Pensioner) $10.00 N- 3 Years (Pensioner) $21.25 N- Lifetime (Pensioner) $50.00 N

Unsterilised- 1 Year $50.00 N- 3 Years $120.00 N- Lifetime $250.00 N- 1 Year (Pensioner) $25.00 N- 3 Years (Pensioner) $60.00 N- Lifetime (Pensioner) $125.00 N

2 DOG POUND- Daily Maintenance $11.00 Y- Seizure and Impounding $50.00 N- Euthanasia $88.00 Y- Release of Dogs outside normal working hours - Additional Fee $110.00 Y

3 CAT REGISTRATION (As per Regulations)- Part Year - 31 May to 31 October $20.00 N- Part Year - 31 May to 31 October (Pensioner) $10.00 N- One Year $20.00 N- One Year (Pensioner) $10.00 N- Three Years $42.50 N- Three Years (Pensioner) $21.25 N- Lifetime Registration $100.00 N- Lifetime Registration (Pensioner) $50.00 N

4 CAT IMPOUND & Cat Management Facility Fees- Trapping and Seizure (per cat) $50.00 Y- Daily Impound & Maintenance (Cat Haven Fee) $25.00 N- Euthanasia Cat Haven Fee- Mandatory Sterilisation and Micro-Chipping (following impoundment) Cat Haven Fee

5 CAT STERILISATIONSubsidy per Cat $70.00 N

6 TRAP HIRE(Hire subject to hirer providing written agreement to credit card being charged for replacement cost if trap not returned)

- Normal Rate per Week $11.00 Y- Pensioner Rate per Week $5.50 Y

7 ADMINISTRATION FEES - ANIMALS LOCAL LAWS- Application for consent to keep more than three cats $30.00 N- Application for permit to ride/drive/lead large animal in a thoroughfare,

reserve, park or foreshore $30.00 N- Annual registration fee to keep a miniature horse $100.00 N- Annual registration fee to keep a miniature pig $100.00 N- Application for consent to keep more than two bee hives on non-residential land $30.00 N- Application for consent to keep more than two dogs $30.00 N- Licence to keep Approved Kennel establishment $100.00 N- Renewal of Licence to keep Approved Kennel establishment $100.00 N- Impounded livestock $100.00 N- Sustenance and Maintenance of Impounded Livestock per Day $22.00 Y

8 ADMINISTRATION FEES - PARKING LOCAL LAW- Withdrawal of infringements relating to private car parks $20.00 Y- Issue of each replacement residential or visitor parking permit $10.00 Y- Issue of each Temporary Parking Permit to builders, tradesmen (Private Residential only) $15.00 Y- Private Parking Enforcement Agreements - Application Fee $75.00 Y- Private Parking Enforcement Agreements - Annual Renewal Fee $50.00 Y

9 INFRINGEMENT AGENCY COSTS (Agency Fee)- Final Demand (FER) per Fine $14.65 N- Fines Enforcement Registry (FER) per Fine $54.50 N- Certified Extract (DoT) per Extract $16.50 N- Vehicle Registration Search (DoT) per Search $3.20 N

____________________________________________________________________________________________Page 7. 4


Fees GST

RANGER SERVICES FEES & CHARGES Cont'd….

10 TOW AWAY OF VEHICLES- All inclusive Fee (includes tow away and 2 days storage) $150.00 Y- Additional storage Fee (per day after 2 days) $7.00 Y

11 BUSH FIRES ACT CHARGES- Cost of installing fire breaks on private land where property Actual Costs Y

owner has failed to comply with a Section 33 Bush Fire Act Notice

12 IMPOUNDING FEES- Abandoned Shopping Trolleys $15.00 N- Daily Storage Fee Per Trolley per Day $6.00 N

13 HELICOPTER LANDING FEERanger Attendance Actual Costs Y

14 PARKING FEESMetered Zones Fees (Ticket Machine Fees)

- In accordance with sign posted restrictions per hour Fee Y

Medical Precinct (In accordance with time restriction signs)- McCourt Street, Cambridge Street (between Tate & Gregory Streets) Station Street

(North & South), Salvado Road, Joseph Street, Connolly Street and Railway Parade(between McCourt Street and St Leonards Avenue) per Hour $2.50 Y

Southport Precinct (In accordance with time restriction signs)- Southport Street, Oxford Close, Harrogate Street, MacEwan Street and Railway Parade.

(between Southport Street and Rosslyn Street) per Hour $1.40 Y- For 10 Hours 10 Hours $10.00 Y

West Leederville Town Hall (In accordance with time restriction signs)- Car Park L20 per Hour $1.40 Y- For 10 Hours 10 Hours $10.00 Y- Valid ACROD Parking Free N

Wembley Town Centre (In accordance with time restriction signs)- Cambridge Street (between Selby and Simper Streets) and Alexander Street, with the First Half Hour Free N

first half hour free and subject to display of a valid ticket. Then per Hour $1.40 Y

____________________________________________________________________________________________Page 7. 5


Fees GST

HALLS AND COMMUNITY CENTRES

THE BOULEVARD CENTRE FEES & CHARGES

1 AGENCY RATE - Not for profit community based organisations and Local Government- The Boulevard North per Hour $51.00 per Day $371.50 Y- The Boulevard South per Hour $51.00 per Day $371.50 Y- The Boulevard Hall (combined halls) per Hour $76.00 per Day $583.50 Y- Lake Monger Room per Hour $31.00 per Day $217.00 Y- Perry Lakes Room per Hour $31.00 per Day $217.00 Y- The Lakes Suite (combined meeting rooms) per Hour $44.00 per Day $318.00 Y- Oceanic Room per Hour $22.00 per Day $148.00 Y

2 GOVERNMENT RATE - All State & Federal Government Departments and Organisations- The Boulevard North per Hour $69.00 per Day $479.50 Y- The Boulevard South per Hour $69.00 per Day $479.50 Y- The Boulevard Hall (Combined Halls) per Hour $106.00 per Day $700.00 Y- Lake Monger Room per Hour $39.00 per Day $299.00 Y- Perry Lakes Room per Hour $39.00 per Day $299.00 Y- The Lakes Suite (Combined Meeting Rooms) per Hour $55.00 per Day $394.50 Y- Oceanic Room per Hour $28.00 per Day $199.00 Y

3 COMMERCIAL RATE - All commercial business and private hirers- The Boulevard North per Hour $100.00 per Day $698.00 Y- The Boulevard South per Hour $100.00 per Day $698.00 Y- The Boulevard Hall (Combined Halls) per Hour $146.00 per Day $980.00 Y- Lake Monger Room per Hour $58.00 per Day $398.00 Y- Perry Lakes Room per Hour $58.00 per Day $398.00 Y- The Lakes Suite (Combined Meeting Rooms) per Hour $85.00 per Day $557.00 Y- Oceanic Room per Hour $39.00 per Day $278.00 Y

4 EQUIPMENT HIRE- Data Projector & P.A - Large per Hour $64.00 per Session $190.00 Y- Data Projector only - Large per Hour $51.50 per Session $150.00 Y- P.A Only - Large per Hour $41.00 per Session $110.00 Y- Data Projector & P.A - Small per Hour $30.00 per Session $90.00 Y- Electronic White Board per Hour $26.00 per Session $73.00 Y- Laptop per Hour $26.00 per Session $73.00 Y- Flipchart excluding Stationery per Session $16.50 Y- Flat Screen TV with DVD per Hour $20.00 Y- Radio Microphone per Session $51.50 Y- Additional Microphones per Session $23.50 Y- Internet (Per Room) per Session $28.00 Y- Continuous Ice per Session $60.00 Y- Effects Lighting per Session $200.00 Y- Ceiling Silks per Session $335.00 Y- Table centre pieces Each $28.00 Y- High Cocktail Bars per Session $28.00 Y- High Cocktail Bar with Linen per Session $56.00 Y- Ice Buckets (set of 24) per Session $53.50 Y

5 CATERING- Tea/Coffee (on arrival - one serve) per Head $2.50 Y- Tea/Coffee (per half day - two serves) per Head $4.00 Y- Tea/Coffee (full day 3 or more serves) per Head $7.00 Y- Preferred catering suppliers Gross Sales 10% Y- Crockery per Setting $1.80 Y- Kitchen Fee per Head $1.10 Y

6 OTHER FEES- Setting Up/Cleaning per Hour/Staff $39.00 Y- Security Call Out Fees/Crowd Control/Additional Cleaning Cost Recovery Rate Y- Debt Recovery per Month $21.00 Y- Photo Copying A4 (Black & Whtie) each $0.30 Y- Photo Copying A4 (Colour) each $0.45 Y

7 CUSTOMER SERVICE ATTENDANTS- Weekdays per Hour/Staff $39.00 Y- Saturdays per Hour/Staff $46.50 Y- Sundays per Hour/Staff $51.50 Y- Public Holidays per Hour/Staff $73.00 Y

CANCELLATION FEES for Room HireCancellation is made prior to booking

- 61 days or more Room Hire Levied 0% Y- Between 46 and 60 days Room Hire Levied 25% Y- Between 31 and 45 days Room Hire Levied 50% Y- 30 days or less Room Hire Levied 100% Y

The Chief Executive Officer is authorised to waive the fees and charges should special circumstances

apply inaccordance with Section 6.12 of the Local Government Act 1995.

____________________________________________________________________________________________Page 7. 6


Fees GST

HALLS AND COMMUNITY CENTRES Cont'd….

WEMBLEY COMMUNITY CENTRE FEES & CHARGES

1 AGENCY RATE - Not for profit community based organisations and Local Government- Main Hall per Hour $32.00 per Day $222.50 Y- Dining Room per Hour $30.00 per Day $208.00 Y- Activity Room per Hour $27.00 per Day $185.50 Y- Craft Room per Hour $26.00 per Day $178.00 Y- Board Room per Hour $22.00 per Day $156.00 Y- Playgroup per Hour $26.00 per Day $178.00 Y

2 GOVERNMENT RATES - All State & Federal Government Departments and Organisations- Main Hall per Hour $56.00 per Day $394.00 Y- Dining Room per Hour $53.00 per Day $369.00 Y- Activity Room per Hour $35.50 per Day $248.00 Y- Craft Room per Hour $29.00 per Day $202.00 Y- Board Room per Hour $24.00 per Day $165.00 Y- Playgroup per Hour $35.50 per Day $245.00 Y

3 COMMERCIAL RATES - All Commercial business and private hirers- Main Hall per Hour $80.00 per Day $565.50 Y- Dining Room per Hour $76.00 per Day $530.50 Y- Activity Room per Hour $44.00 per Day $311.50 Y- Craft Room per Hour $32.00 per Day $225.00 Y- Board Room per Hour $25.00 per Day $173.00 Y- Playgroup per Hour $44.00 per Day $311.50 Y

4 MINOR PROGRAMS- Seniors Programs (Cards, indoor bowls, mah-jong and concerts) per Session $3.20 Y

5 EQUIPMENT HIRE- TV and Video per Session $20.00 Y- Multi-media Projector per Session $133.00 Y- P.A Main Hall per Session $42.00 Y- Storage Fee per sqm per Month $5.00 Y

6 OTHER INCOME- Photocopying per Copy $0.30 Y- Re-imbursement phone and electricity Equal to Bill Y- Debt Recovery (per Month) per Month $16.00 Y



____________________________________________________________________________________________Page 7. 7


Fees GST

HALLS AND COMMUNITY CENTRES Cont'd….

LEEDERVILLE TOWN HALL

1 AGENCY RATE - Not for profit community based organisations and Local Government- Fee per Hour $38.00 per Day $267.00 Y

2 GOVERNMENT RATES - All State & Federal Government Departments and Organisations- Fee per Hour $50.00 per Day $350.00 Y

3 COMMERCIAL RATES - All Commercial business and private hirers- Fee per Hour $62.00 per Day $432.50 Y

MISCELLANEOUS FEES - HALLS AND COMMUNITY CENTRESApplies to The Boulevard Centre, Wembley Community Centre and Leederville Town Hall

1 BONDS- All bonds are held via credit card details on a 100% cost recovery basis. N

2 CANCELLATION FEES (% of room hire retained)Cancellation is made prior to booking

- 46 Days or more Amount Retained 0% Y- 30 to 45 Days Amount Retained 25% Y- 15 to 29 Days Amount Retained 50% Y- 14 Days or less Amount Retained 100% Y

3 SETTING UP FEES- As per the Town's booking policy, all set up and packing down times must be incorporated into the hires total booking time.



Note: Bonds at the discretion of the Chief Executive Officer within the parameters identified.

____________________________________________________________________________________________Page 7. 8


Fees GST

SPORTSGROUNDS AND RESERVES

1 LIQUOR PERMITS per Day Nil

2 FILMING LICENCE- Community (Students, Community groups) Nil- Low Budget Community Commercial & Small Independent Films per Day $139.00 Y

per Half Day $69.00 Yper Hour (up to 2) $16.00 Y

- Corporate Commecial per Day $278.00 Yper Half Day $139.00 Y

per Hour (up to 2) $41.00 Y- Feature Film Price on Application Refer to Commercial Rates

3 WEDDING LICENCES- Ceremony (Flat Rate) $139.00 Y

4 COMMERCIAL RESERVE HIRELight Commercial Use

- First Two Hours per Hour $277.00 Y- Second Two Hours per Hour $129.00 Y- Thereafter per Hour $56.00 Y- Minimum Charge $277.00 Y- Maximum Charge per Day $867.00 Y

Heavy Commercial use- First Two Hours per Hour $493.00 Y- Second Two Hours per Hour $291.00 Y- Thereafter per Hour $163.00 Y- Minimum Charge $493.00 Y- Maximum Charge per Day $1,730.00 Y

5 COMMERCIAL GROUP FITNESS LICENCEMaximum of 12 hours per week (3 or more people)

- 6 Months $352.00 Y- 12 Months $703.00 Y

6 FUNCTIONS ON RESERVE- 50+ Participants (Corporate Event) per Hour $38.00 Y

per Half Day (Max 5 Hours) $185.00 YFull Day $369.00 Y

- 100+ Participants (Private Event eg. Family Gathering) per Hour $38.00 Yper Half Day (Max 5 Hours) $185.00 Y

Full Day $369.00 Y

* Bond is also applicable

**

7 DRIVER TRAININGPrivate Nil

Commercial- Less than 30 mins at a time, 5 times per week Nil- Fixed Term (6 Months) $339.00 Y- Fixed Term (12 Months) $677.00 Y

8 PROMOTION AND PUBLIC SAMPLING- Maximum time allocation of 4 hours per day for a maximum of 2 days $124.00 Y

Not applicable to companies who advertise materials or petitions on various political subjects or religious bias

____________________________________________________________________________________________Page 7. 9


Fees GST

SPORTSGROUNDS AND RESERVES Cont'd….

9 CHARGES FOR RESERVESSeasonal Hire Charges

- Training & Match Play per Senior Player per Season $61.00 Y- Training & Match Play per Junior Player (under 18) per Season $16.00 Y- Sub Juniors (8 years and under) Nil- Town managed change room facilities per senior player per Season $33.00 Y- Town managed change room facilities per junior player per Season $9.00 Y

Casual Hire- Town Managed Facilities (< 150 people) per Half Day $50.00 per Day $100.00 Y

Hourly Rate (max 2 hours) $15.00 Y- Town Managed Facilities (151 - 500 people) per Half Day $75.00 per Day $150.00 Y



Hourly Rate (max 2 hours) $50.00 Y- Reserve (< 150 people) per Half Day $69.00 per Day $139.00 Y

Hourly Rate (max 2 hours) $24.00 Y- Reserve (151-500 people) per Half Day $103.00 per Day $206.00 Y



Hourly Rate (max 2 hours) $80.00 Y- Reserve (1501 > people)

CLEANING TOWN MANAGED FACILITIES AND TOILETS ASSOCIATED WITH RESERVE HIRE- Charge for additional clean (Mon - Fri) Cost Recovery- Charge for additional clean (Sat) Cost Recovery- Charge for additional clean (Sun & Public Holidays) Cost Recovery

10 SPECIAL EVENTSSpecial events at any of Council's venues will be at the discretion of Council and charged the approriate commercial rate. Y

11 RESERVE BOND- For social purposes up to 499 people (weddings, parties etc). $200.00 N- Bonds for Special Events and events with over 500 people will be at the discretion of Council.

12 FLOREAT BEACH VOLLEYBALL COURTS- Public Court Hire per Hour $24.00 Y

13 CANCELLATION FEESCancellation is made prior to booking - 30 days or more Amount Retained 0% Y - 14 days to 29 days Amount Retained 25% Y - 7 to 13 days Amount Retained 50% Y - less than 7 days Amount Retained 100% Y

14 STORAGE AT ALDERBURY RESERVE per Month $72.00 Y

15 HOLYROOD PARK FACILITY - Per Hour Not For Profit (2 hour minimum charge) $20.00 Y - Per Hour Commercial (2 hour minimum charge) $35.00 Y - Cleaning Fee (all bookings where food and beverage is consumed) $50.00 Y

(Definition: Town managed facilities exclude those leased directly to a Club or Association)

Fee at Discretion of Council

Town managed facilities exclude those leased directly to a club or association.

Juniors 50% off relevant charges - except for change room hire



____________________________________________________________________________________________Page 7. 10


Fees GST

WEMBLEY GOLF COURSE

1 DRIVING RANGE- Early Bird per Ball $0.16 Y- Off Peak per Ball $0.18 Y- Peak per Ball $0.20 Y- Premium per Ball $0.22 Y

2 MEMBERSHIP- Corporate (includes 25% added value) per Membership $5,500.00 Y- Platinum (includes 20% added value) per Membership $2,200.00 Y- Gold (includes 17.5% added value) per Membership $1,100.00 Y- Silver (includes 15% added value) per Membership $550.00 Y- Bronze (includes 10% added value) per Membership $110.00 Y

3 GREEN FEESAUTUMN/WINTER PLUS - (1 April to 31 August)

- 9 Holes Weekday, Monday to Thursday before 1pm $20.50 Y- 9 Holes Weekday, Monday to Thursday after 1pm $16.50 Y- 9 Holes Weekday, Friday $20.50 Y

SPRING/SUMMER PLUS - (1 September to 31 March)- 9 Holes Weekday, Monday to Thursday before 2pm $20.50 Y- 9 Holes Weekday, Monday to Thursday after 2pm $16.50 Y- 9 Holes Weekday, Friday $20.50 Y

ALL Year- 9 Holes Weekend $24.00 Y- 9 Holes Concession * $16.00 Y- 9 Holes Super Seniors $14.50 Y- 18 Holes Weekday $29.00 Y- 18 Holes Weekend $36.50 Y- 18 Holes Concession * $23.00 Y- 18 Holes Super Seniors $20.50 Y- Renovation Fee - 9 Holes Weekday $17.50 Y- Renovation Fee - 9 Holes Weekend $21.00 Y- Renovation Fee - 18 Holes Weekday $25.50 Y- Renovation Fee - 18 Holes Weekend $31.50 Y- Twilight Golf $12.00 Y- Corporate Golf - Shotgun 9 Holes $43.00 Y- Corporate Golf - Shotgun 18 Holes $57.00 Y- Corporate Golf - Shotgun 9 Holes (with electric golf cart) $57.00 Y- Corporate Golf - Shotgun 18 Holes Friday (with electric golf cart) $78.00 Y- Corporate Golf - Shotgun 18 Holes Tuesday to Thursday (with electric golf cart) $73.00 Y- Corporate Golf - Shotgun 18 Holes Monday (with electric golf cart) $65.00 Y- Sunday Social Groups - 18 holes Sunday after 11am for groups of 24 - 32 players Per person $50.00 Y

Non-Refundable booking to be confirmed and prepaid at least 8 days prior. One group per course after 11am. Fee includes 18 holes with electric golf cart and $6 range coupon.

4 HIRE FEES & CHARGESHire Clubs

- Full Set - 9 Holes $17.00 Y- Full Set - 18 Holes $31.00 Y- Junior $15.00 Y- Premium Brand $55.00 Y- Manual Pull Buggy $6.00 Y- Range Club $4.00 Y- Range Club - Premium $8.00 Y

Hire Electric Golf Carts- Electric 9 Holes $33.00 Y- Electric 9 Holes - Concession * $23.00 Y- Electric 18 Holes $45.00 Y- Electric 18 Holes - Concession * $33.00 Y- Electric - Twilight $15.00 Y- Private Motorised Cart (Administration Fee) $44.00 Y

6 VALUE ADD PACKAGES- Golf Plus Lite $699.00 Y- Practice Plus $1,399.00 Y- Practice Plus Lite $699.00 Y- Range Plus $1,399.00 Y- Range Plus Lite $699.00 Y- Lesson Plus $899.00 Y- Lesson Plus Lite $599.00 Y

* Pensioners/Seniors Concession applicable weekdays only, excluding public holidays.

A valid Pension or Seniors Card must be shown on request; and

* School Student Concession available weekdays on either course after 10am and weekends

and public holidays on the Tuart Course after 10am

Note: Priority of bookings given to full paying customers

Note: Additional benefits as determined by the Chief Executive Officer

The Chief Executive Officer be delegated authority by an ABSOLUTE MAJORITY to amend the feeschedule for the Wembley Golf Course to undertake promotional offers, charity events and other

concessional rates in accordance with Section 6.12 of the Local Government Act 1995

____________________________________________________________________________________________Page 7. 11


Fees GST

WEMBLEY GOLF COURSE Cont'd….

7 TEACHINGIndividual Lessons

- 30 Minute Lesson one Person $68.00 Y- 30 Minute Lesson two people $80.00 Y- 60 Minute Lesson one Person $118.00 Y- 60 Minute Lesson two people $130.00 Y

Packages (6 Lessons for the price of 5)- 30 Minutes one Person $340.00 Y- 30 Minutes two people $400.00 Y- 60 Minutes one Person $590.00 Y- 60 Minutes two people $650.00 Y

Putting- 30 Minutes $68.00 Y- 60 Minutes $118.00 Y

On Course Lessons- 60 Minutes $130.00 Y- 120 Minutes $250.00 Y

Junior Lessons (Under 18)- 30 Minutes $50.00 Y- 60 Minutes $90.00 Y- Package (6 Lessons for the price of 5) $250.00 Y

Adult Clinics- 60 Minutes $145.00 Y

Speciality Clinics (Maximum 6 people)- 60 Minutes $30.00 Y

Junior Clinics- Junior Holiday $95.00 Y- Junior Term - Development $140.00 Y- Junior Term - Intermediate $140.00 Y- Junior Term - Advanced $180.00 Y- Junior Term - Elite $240.00 Y

Schools- 60 Minutes $132.00 Y

Corporate- 60 Minutes $132.00 Y

8 FITTING PRICES- Club Fit - 30 Minutes $68.00 Y- Club Fit - 60 Minutes $118.00 Y- Ball Fit - 30 Minutes $68.00 Y

9 SWING VIEW FUNCTION ROOM- Room Hire - Per Day $450.00 Y- Room Hire - Per Half Day (Max 4 hours) $295.00 Y- Room Hire - Per Hour (Min 2 hours) $125.00 Y- Discount Room Hire for

registered charitable organisations & community/sporting groups within the Town 30% Y- Exclusive Driving Range Bay Use (5 bays) Per Hour $250.00 Y

Note: Fees reviewed annually effective from 1 January each year.

The Chief Executive Officer be deligated authority by an ABSOLUTE MAJORITY to amend the fee

concessional rates in accordance with Section 6.12 of the Local Government Act 1995schedule for the Wembley Golf Course to undertake promotional offers, charity events and other

____________________________________________________________________________________________Page 7. 12


Fees GST

BOLD PARK AQUATIC CENTRE

1 ADMISSIONSingle Entry

- Adult $5.80 Y- Child (Under 15) $4.10 Y- Child (Under 5 must be accompanied by a full fee paying adult) Free- Family Pass (2 Adults, 2 Children) $17.50 Y- Student (West Australian Student Card Holder) $5.20 Y- Seniors (over 60 yrs) (Seniors Card holder) $4.10 Y- School Entry - Vacation $3.40 Y- Non Swimmer $2.30 Y- Spectator (Swimming Carnivals) $3.10 Y- Creche (1st Child) per 90 Minute Session $5.80 Y- Creche (2nd Child) per 90 Minute Session $4.60 Y- Aqua Aerobics $10.50 Y- Living Longer Living Stronger $8.00 Y- Health Care Card (Concession card holder) $5.20 Y- Carers (For a person holding a companion card, accompanying the person that they are looking after) Free N

Multiple Entry (Book of 10 tickets)- Adult $55.00 Y- Child (Under 15) $39.00 Y- Student (West Australian Student Card Holder) $49.00 Y- Seniors/Aged Care Pensioners $39.00 Y- Health Care Card (Concession card holder) $49.00 Y- Creche (1st Child) $58.00 Y- Creche (2nd Child - Same family) $46.00 Y- Vacation Swimming $34.00 Y- Aqua Aerobics $95.00 Y- Non Swimmer $23.00 Y- Living Longer Living Stronger $80.00 Y

2 ORGANISED PROGRAMS (Includes Admission)- Swimming Class Pre-school (20 min) $13.50 N- Swimming Class (30 min) - Level 1 to 6 $14.50 N- Swimming Class (45 min)- Level 7 to 9 $15.50 N- Private Lesson 1 (1 Child 30 minutes) $50.00 N

3 IN-HOUSE COACHING PROGRAM- Squad Junior (2 sessions per week) per Month $88.00 Y- Squad Intermediate (3 sessions per week) per Month $100.00 Y- Body Harmonics LTS (10 sessions) $270.00 Y- Body Harmonics Freestyle (5 sessions) $270.00 Y- Body Harmonics Graduate (10 sessions) $235.00 Y- Body Harmonics Private (5 sessions) $500.00 Y

4 HIRE OF FACILITIES- Lane Hire per Hour $16.50 Y- Community Room per Hour $16.00 Y- Bond Community Room $20.00 N- Carnival Hire (6 lanes) per Booking $170.00 Y- Barbecues per Hour $5.00 Y- Locker Hire (small) Coin Operated $1.00 Y- Locker Hire (large) plus $3.00 deposit $3.50 Y- Buoyancy Belt Hire plus $5.50 deposit $3.50 Y- Kickboard plus $4.00 deposit $2.00 Y- Inflatable Pool Toy per Session $3.00 Y

The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply inaccordance with Section 6.12 of the Local Government Act 1995.

____________________________________________________________________________________________Page 7. 13


Fees GST

QUARRY AMPHITHEATRE

1 CONCESSIONAL RATE - Not for profit community based organisations and Local GovernmentAmphitheatre - Performance Day Venue Hire

- Concession Rate per Day $981.00 Y- Early Week Discount Rate (Sun - Wed) per Day $690.00 Y

Amphitheatre - Non Performance Day Venue Hire- Concession Rate per Day $524.00 Y- Early Week Discount Rate (Sun - Wed) per Day $347.00 Y

Café Lawn Area- Concession Rate per Day $358.00 Y

Cavern Area- Concession Rate per Day $88.00 Y

2 STANDARD RATE - All Commercial business and Private HirersAmphitheatre - Performance Day Venue Hire

- Standard Rate per Day $1,485.00 Y

Amphitheatre - Non Performance Day Venue Hire- Standard Rate per Day $745.00 Y

Café Lawn Area- Standard Rate per Day $541.00 Y

Cavern Area- Standard Rate per Day $134.00 Y

3 STAFF CHARGESUshers & Car Park Attendants

- Weekdays per Hour $39.00 Y- Saturdays per Hour $46.50 Y- Sundays per Hour $51.50 Y- Public Holidays per Hour $73.00 Y

Duty Managers- Weekdays per Hour $41.00 Y- Saturdays per Hour $52.50 Y- Sundays per Hour $60.00 Y- Public Holidays per Hour $83.50 Y- Technical, Cleaning, Security and additional Events Staff (all times) Cost Recovery Basis Y

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Fees GST

QUARRY AMPHITHEATRE Cont'd….

4 BONDSAmphitheatre - Ticketed Events Only

- One night per Event $750.00 Y- Two to four nights per Event $1,500.00 Y- Five to ten nights per Event $3,000.00 Y- Ten or more nights per Event $4,500.00 Y

Cavern & Café lawn - Ticketed Events Only- One night per Event $375.00 Y- More than one night per Event $750.00 Y

CANCELLATION FEES for Bond RefundCancellation is made prior to booking

- 181 days or more Security Bond Refunded Y- Between 121 and 180 days Security Bond Retained Y- Between 61 and 120 days Security Bond Retained + 50% of the dry venue hire fee Y- 60 days or less Security Bond Retained + 100% of the dry venue hire fee Y

5 TICKETING- Booking fee (30% commission to Town or $1.13) per Ticket $3.76 Y- Facilities Levy (where ticket under $25.00) per Ticket $1.00 Y- Facilities Levy (where ticket $25.00 to $40.00) per Ticket $1.50 Y- Facilities Levy (where ticket $40.01 or more) per Ticket $2.00 Y- All printed Tickets (Hard ticket sales & Promoter complimentary) per Ticket $1.39 Y

6 EQUIPMENT HIRE PER NIGHT- Radio Microphone Each $53.50 Y- Data Projector and Screen $201.00 Y- Architectural Feature Lighting $172.00 Y- Extra Microphone Each $25.00 Y- Banquet tables Each $19.50 Y- Chairs Each $3.00 Y- In-ear Monitors Each $86.50 Y- Lecturn $86.50 Y- P.A System (Double 3 way 8000 watt) $286.00 Y- 3x3 Blue Marquee (open) per Function $55.50 Y- 3x3 White Marquee (closed) per Function $110.00 Y- 21x10 Clear Roof Marquee per Function $2,440.00 Y- 9x10 Marquee (per production) per Production $1,000.00 Y- Crowd Control Bollards (set of six) per Function $96.00 Y- Tarkett - laying or lifting (labour re-coup) per Function Labour Recoup Y- Ottomans Each $77.00 Y

accordance with Section 6.12 of the Local Government Act 1995.The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in

10% COMMISSION FROM ALL GROSS REVENUE, i.e Café Sales, VIP and Private Functions

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Fees GST

PLANNING SERVICES FEES & CHARGES

1 GENERAL PLANNING SERVICES (STATUTORY FEES)- Scheme Amendments/Rezoning Applications Refer to Regulations N

(An estimate will be provided in the form of Schedule 3 of the Regulations.The Applicant will be required to pay any advertising costs associated withthe application. Refer to Planning and Development Regulations 2009 (Part 7

Local Government Planning Charges)- Structure Plan Proposals Refer to Regulations N

(An estimate will be provided in the form of Schedule 4 of the Regulations.The Applicant will be required to pay any advertising costs associated with the application. Refer to Planning and Development Regulations 2009 (Part 7Local Government Planning Charges)

2 DEVELOPMENT APPLICATION FEES (STATUTORY FEES)PART 1 - MAXIMUM FIXED FEES1 Determining a development application (other than for an extracitve industry) where the

development has not commenced or been carried out and the estimated cost of the development is:(a ) Not more than $50,000 $147.00 N(b ) More than $50,000 but not more than $500,000 0.32% of the Estimated cost of development N(c ) More than $500,000 but not more than $2.5 million $1,700 + 0.257% for every $1 over $500,000 N(d ) More than $2.5 million but not more than $5 million $7,161 + 0.206% for every $1 over $2.5 million N(e ) More than $5 million but not more than $21.5 million $12,633 + 0.123% for every $1 over $5 million N(f ) More than $21.5 million $34,196.00 N

2 Determining a development application (other than for an extractive Fee of item 1 plus, by wayindustry) where the development has commenced or been carried out of penalty, twice that fee

3 Providing a subdivision clearance for:(a ) Not more than 5 lots per Lot $73.00 N(b ) More than 5 lots but not more than 195 lots - $73.00 per lot for the first 5 lots and then $35.00 N

4 Determining an initial application for approval of a home occupationwhere the home occupation has not commenced $222.00 N

5 Determing an initial application for approval of a home occupation The fee in item 4 plus, bywhere the home occupation has commenced way of penalty, twice that fee N

6 Determining an application for a change of use or for an alteration or extension or change of a non-conforming use to which item 1 does not apply, where the change or the alterations, extensions or change has not commenced or been carried out $295.00 N

7 Determining an application for change of use or for alteration or extension or change The fee in item 6 plus, byof a non-conforming use to which item 2 does not apply, where the change of the way of penalty, twice that fee Nalteration, extension or change has commenced or been carried out

8 Amended Plans (Requiring further assessment or submitted after planning approval) Minimum $147.00 Nor renewal of previously approved applications. Up to a Maximum 50% of orginal fee N

PART 2 -ADMINISTRATION FEES: SCHEME AMENDMENTS, RE-ZONINGS AND STRUCTURE PLANS- Director Hourly Rate $88.00 N- Manager/Senior Planner Hourly Rate $66.00 N- Planning Officer Hourly Rate $36.86 N- Other Staff e.g environmental Health Officer Hourly Rate $36.86 N- Administration Officer Hourly Rate $30.20 N

3 ADMINISTRATION FEES - TOWN PLANNING SERVICES- Reply to a Property Settlement Enquiry (Statutory Fee) $73.00 N- Written planning advice $73.00 N- Zoning Certificate (Statutory fee) Other Statutory Certificates $73.00 N

(ie. second hand dealers, Liquor Control Act Section 40 certificates and the like)

4 DEVELOPMENT ASSESMENT PANEL APPLICATION FEES(Collected on behalf of the Department of Planning and remitted within 30 days)A DAP application where the estimate cost of the development is:

- Not less than $3 million and less than $7 million $3,503.00 N- Not less than $7 million and less than $10 million $5,409.00 N- Not less than $ 10 million and less than $12.5 million $5,885.00 N- Not less than $12.5 million and less than $15 million $6,053.00 N- Not less than $15 million and less than $17.5 million $6,221.00 N- Not less than $17.5 million and less than $20 million $6,390.00 N- $20 Million or more $6,557.00 N- Minor amendment application $150.00 N

5 OTHER INFORMATION - Planning Scheme Text $27.50 Y- Planning Scheme Maps

A3 per Map $11.00 YA1 per Map $88.00 Y

- Town Planning Scheme Policy Manual $27.50 Y

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Fees GST

BUILDING SERVICE FEES & CHARGES

1 BUILDING APPLICATIONS (Statutory Fees)Division 1 - Applications for building permits & demolition permitsCertified Application for a building permit (s.16(1) - (Charges as specified in the Building Act 2011)

- For Building work for a Class 1 or Class 10 building or incidental structure Charge - % of value 0.19% N(0.19% of the estimated value of the building work as determined by the relevant permit authority, but not less than $90) Minimum Fee $92.00 N

- For bulding work for a Class 2 to Class 9 building or incidental structure Charge - % of value 0.09% N(0.09% of the estimated value of the building work as determined by the relevant permit authority, but not less than $90) Minimum Fee $92.00 N

- Uncertified application for a building permit (s.16 (1)) Charge - % of value 0.32% N(0.32% of the estimated value of the building work as determined by the relevantpermit authority, but not less than $90) Minimum Fee $92.00 N

Application for a demolition permit (s.16(1)) - - For demolition work in respect of a Class 1 or Class 10 building or incidental structure $92.00 N- For demolition work in respect of a Class 2 to Class 9 building per Storey $92.00 N- Application to extend the time during which a building or demolition permit has effect (s.32(3)(f)) $92.00 N

Division 2 - Application for occupancy permits, building approval certificates- Application for an occupancy permit for a completed building (s.46) $92.00 N- Application for a temporary occupancy permit for an incomplete building (s.47) $92.00 N- Application for modification of an occupancy permit for additional use of a building

on a temporary basis (s.48) $92.00 N- Application for a replacement occupancy permit for permanent change of the building's

use, classification (s.49) $92.00 N- per Strata unit $10.25 N

Minimum Fee $102.00 N- Charge - % of value 0.18% N

Minimum Fee $92.00 N- Charge - % of value 0.38% N

Minimum Fee $92.00 N

- $92.00 N- $92.00 N

- $92.00 N

Division 3 - Other Applications- Application as defined in regulation 31 (for each building standard in respect of $2,040.00 N

which a declaration is sought)- CTF Levy (Collected on behalf of the fund and remitted monthly) Charge - % of value over $20,000 (incl GST) 0.20% N

(Note: Collected on behalf of the Fund and only payable on amounts exceeding $20,000 including GST)

2 BUILDING SERVICE LEVIESBuilding Services Levies(Note: Collected on behalf of the Board) - Building Permit (Less than $45,000) $40.50 N - Building Permit (Over $45,000) Charge - % of value 0.09% N

- Demolition Permit (Less than $45,000) $40.50 N - Demolition Permit (Over $45,000) Charge - % of value 0.09% N

- Occupancy Permit or Building Approval Certificate for approved building workunder ss47, 49, 50 or 52 of the Building Act $40.50 N

- Occupancy Permit or Building Approval Certificate for unauthorised building work Levy $45,000 or less $81.00 Nunder s51 of the Building Act Levy over $45,000 - Charge as a % of value 0.18% N

- Occupancy Permit under s46 of the Building Act No Levy is Payable - Modification of Occupancy Permit for additional use of building on temporary basis

under s48 of the Building Act No Levy is Payable

Application to extend the time during which an occupancy permit or building approval certificate has effect (s.65(3)(a))

Application for a building approval certificate for a building in respect of which unauthorised work has been done (s.51(3)). Charge as a % of the estimated value of the unauthorised work as determined by the relevant permit authority.Application to replace an occupancy permit for an existing building (s.52(1))Application for a building approval certificate for an existing building where unauthorised work has not been done (s.52(2))

Application for an occupancy permit or building approval certificate for registration of a strata scheme, plan of resubdivision (s.50(1) and (2)

Application for an occupancy permit for a building in respect of which unauthorised work has been done (s.51(2))

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Fees GST

BUILDING SERVICE FEES & CHARGES Cont'd….

3 OTHER LICENCES/APPLICATIONS - Private Swimming Pool Inspection Fee $52.25 Y

4 ADMINISTRATION FEES - BUILDING SERVICES- Request for building/pool inspection (Plus any fees for archive search that may be required) $75.00 Y

- Copies of permits, building approval certificates (s.129 Building Act) $99.00 Y - Copies of building records to an interested person (s131 Building Act) $99.00 Y - Written advice from Building Surveyor (Minimum 1 hour) per Hour $99.00 Y - Town of Cambridge fees not mandated under the Building Regulations 2012 per Hour $99.00 Y

5 LOCAL LAW - GENERAL APPLICATIONS FOR APPROVAL- Outdoor lighting $27.50 N- Application to Change Street Address $50.00 N- Permit to Deposit Materials on Verge (max area of 70 sq mtrs) per Month $5 per sq mtr N- Excavation of a Street or Verge per Month $50.00 N- Application to enclose street, way or public place by a hoarding, gantry or fence per Month $1 per sq mtr N

6 ARCHIVE SEARCH - BUILDING PLANS OR HISTORICAL BUILDING INFORMATION- Plans held by City of Perth and Town of Cambridge per Building $60.50 Y- Plans for Concession Card Holders per Building $33.00 Y

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Fees GST

ENVIRONMENTAL HEALTH SERVICES FEES & CHARGES

1 GENERAL APPLICATIONS FOR PERMITS(Trading in Public Places Local Law)

- Itinerant Food Vendor $270.00 N- Outdoor Eating Facility - New Application $220.00 N

Plus Fee Per Chair Per Chair $50.00 N- Outdoor Eating Facility - Renewal Fee $50.00 N

Plus Fee Per Chair Per Chair $50.00 N- Stall Holder/Trader (includes temporary food stall) per Week $75.00 N- Stall Holder/Trader (includes temporary food stall) per 6 Months $225.00 N- Street Entertainer $20.00 N- Trade in a public place

(Per metre of footpath/trading activity zone up to 5 metres) per Metre $10.00 N(Per metre thereafter of footpath/trading activity zone) per Metre $15.00 N

- Display goods in a public place(Per metre of footpath/trading activity zone up to 5 metres) per Metre $10.00 N(Per metre thereafter of footpath/trading activity zone) per Metre $15.00 N

- Display an advertising sign (on verge) $15.00 N

2 HEALTH LOCAL LAW - LOCAL LAW APPLICATIONS- Registration of a Lodging House $194.00 N- Mortuary Licence $86.00 N

3 FOOD ACT 2008 FEES- Food Business Notification Fee $50.00 N- Food Business Registration Fee $140.00 N

Annual Surveilance/Inspection Fees- High risk food business $440.00 Y- High risk food business with additional classifications $660.00 Y- Medium risk food business $440.00 Y- Medium risk food business with additional classifications $550.00 Y- Low risk food business $110.00 Y- Very low risk / charitable or community service food business Nil- Reinspection fee per hour $158.40 Y

(Food businesses operating with a verified food safety program that has been successfully audited

by an approved auditor, to pay 50% of the relevant annual Food Act surveilance/inspection fee.)

4 OFFENSIVE TRADES (Statutory Fees)- Fish Processing in which whole fish are cleaned and prepared $285.00 N- Shell fish & crustacean processing establishment $285.00 N- Laundries, Drycleaners $140.00 N- Other Premises - as per Offensive Trade (Fees) Regulations 1976 As per act

5 APPLICATION TO CONSTRUCT/ALTER/EXTEND A PUBLIC BUILDING (Statutory Fees)- Under 200 square metres $400.00 N- Over 200 square metres $832.00 N

6 SEPTIC TANK & ATU APPLICATION FEES (Statutory Fees)- Application Fee for use of an Apparatus $118.00 N- Permit Fee to use an Apparatus $118.00 N- Department of Health Application Fee for use of an Apparatus

(a) with local government reportwith Local Government Report $35.00 N(b) without local government reportwithout Local Government Report. $113.00 N

7 NOISE REGULATION FEES- Non-complying Event Application Fee - Reg 18 (6)(b) $500.00 N- Noise Monitoring Fee per officer per Std Hour $55.00 Y

(overtime rates apply where applicable) - Reg 18 (8) Maximum Fee $1,000.00 Y- Out of hours Construction Work Application - Reg 13 $50.00 N

8 ADMINISTRATION FEES - ENVIRONMENTAL HEALTH SERVICES- Food Premises Fit out or Alterations $230.00 N- Food Premises Settlement Enquiry - inspection not required $70.00 Y- Food Premises Settlement Enquiry - inspection required $140.00 Y- Liquor Control Act Section 39 certificates $50.00 N- Liquor Control Act Section 60 & 61 Extended Trading Permit Applications $100.00 N- Public swimming pool water sampling per Sample $25.00 N- Copy of Results of Food Analysis per Sample $5.50 Y

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Fees GST

WORKS FEES AND CHARGES

1 SECURE SUMS (WORKS BONDS)Residential and Commercial Developments - One bond per development or applicant

Value of Development

(a) $0 - $20,000 - Works Bond Nil N- Administration Fee Nil Y

(b) $20,001 - $100,000- Works Bond $700.00 N- Administration Fee $110.00 Y

(c) $100,001 - $500,000- Works Bond $700.00 N- Administration Fee $220.00 Y

(d) $500,001 - $999,000- Works Bond $1,500.00 N- Administration Fee $220.00 Y

(e) Construction Work in excess of $1,000,000 ($5,000 bank guarantee)- Works Bond $5,000.00 N- Administration Fee $220.00 Y

Residential or Commercial Demolitions

Value of Demolition

(a) $0 - $20,000 - Works Bond Nil N- Administration Fee Nil Y

(b) $20,001 - $100,000- Works Bond $700.00 N- Administration Fee $110.00 Y

(c) $100,001 - $500,000- Works Bond $700.00 N- Administration Fee $220.00 Y

(d) $500,001 - $999,000- Works Bond $1,500.00 N- Administration Fee $220.00 Y

Relocation of buildings

- Works Bond Nil- Administration Fee $55.00 Y

Crossover

- Administration Fee (to be deducted from crossover subsidy) $44.00 Y

Reinstatement Works Charges- Mobilisation to Job $330.00 Y- Slab Footpath per Slab $22.00 Y- Concrete Footpath Repair ( < 25m2) per Sqm $110.00 Y- Replacement of Slab Footpath with Concrete per Sqm $33.00 Y- Road Repairs(Asphalt and Pavement) per Sqm $110.00 Y- Sweeping (Road and Footpath) per Hour $176.00 Y- Sand & Rubble Removal (from Verge) per Cubic Metre $220.00 Y- Kerb Reinstatement (Precast and Extruded) (<20m) per Metre $165.00 Y

Crossover Subsidy per Metre Length $96.00 YSubsidy for new primary crossovers conforming to Town's specifications. (50% cost to construct standard single width crossover)

2 DEPOT - Sale of slabs to public per Slab $5.50 Y

3 Parks & Reserves Access Fees and Bonds- Access fee for minor maintenance works by adjacent resident per Day $57.20 Y

per Half Day $36.30 Y- Access fee for major works by builder or developer per Day $294.80 Y

per Half Day $176.00 Y- Bond for minor and major works in addition to acess fees $500-$1,500 N

(individually assessed relative to risk and potential impact)

Note: Bonds may be paid by the Property Owner, Builder or Contractor. All Bonds are

reimbursed to the original payee. One Bond per development or application

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Fees GST

WORKS FEES AND CHARGES Cont'd….

4 SANITATION CHARGES

Waste Service - 120 Litre Bin (General Waste) per Annum $100.00 N - 240 Litre Bin (General Waste) per Annum $500.00 N- 240 Litre Bin (General Waste) - Concession per Annum $200.00 N - Exchange 120 Litre for a 240 Litre (General Waste) Each $77.00 N - Exchange 240 Litre for a 120 Litre (General Waste) Each Nil

Recycle Service - 240 Litre Bin (Recycle) (Up to 2 Bins) per Annum Nil - 360 Litre Bin (Recycle) per Annum Nil

Green Waste ServiceGreen Waste Service (Single Residential Properties Only) - 240 litre Green Waste Bin On Application $70.00 N

Additional Bins, Non Rateable and Rate Exempt properties

General Waste Collection - 120 Litre Bin (General Waste) per Annum $200.00 N - 240 Litre Bin (General Waste) per Annum $500.00 N - Supply Additional 240 Litre Bin for General Waste Each $70.00 N - 660 Litre Bin (General Waste) per Annum $900.00 N - 660 Litre Bin (General Waste) per Collection $19.00 N - Supply and Deliver 660 Litre Bin (General Waste) Each $610.00 N

Recyclable Collection - 240 Litre Bin (Recycle) per Annum $45.00 N - 360 Litre Bin (Recycle) per Annum $55.00 N - Supply Additional 240 Litre Bin Each $70.00 N - Supply Additional 360 Litre Bin Each $110.00 N - 660 Litre Bin (Recycle) per Annum $400.00 N - 660 Litre Bin (Recycle) per Collection $8.00 N - Supply and Deliver 660 Litre Bin (Recycle) Each $610.00 N

Green Waste Collection - 240 Litre Bin (Green Waste) per Annum $70.00 N - Supply Additional 240 Litre Bin Each $80.00 N

and allocated in accordance with Policies 5.3.1, 5.3.2, 5.3.3 and 5.3.4 on all rateable properties)(Levied under the Local Government Act 1995, Waste Avoidance and Resource Recovery Act 2007 and Health Act 1911,

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CONTENTS - Town of Cambridge · Town of Cambridge Budget Report Page 1.3 Supply of an additional...

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Transcript of CONTENTS - Town of Cambridge · Town of Cambridge Budget Report Page 1.3 Supply of an additional...