Town of Claremont Budget 2016-17 · Claremont Sunset Cinema & Photography $ 20,000 •...

Town of Claremont Budget 2016-17

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This Budget overview provides a summary on each area of Council’s program for the 2016-17 year.

• Opening Balance of the Municipal Fund at 1 July 2016 • Operations & Services • Capital & Renewal Projects • Transfers to/from Reserves • Repayment of Loans • Closing Balance of the Municipal Fund at 30 June 2017 • Amount required to be funded from Rates/Reserves/Loans/Restricted

Assets/Grants/Proceeds from Assets’ Sales • Funding from each Source

Further detail on each is detailed as follows:

Opening Balance 1 July 2015 Surplus/(Deficit)

The projected 2015-16 surplus following completion of the 2015-16 budget review has been reforecast at $848,105. This provides an increased opening surplus for the 2016-17 year.

EXPENDITURE

Operations & Services

A range of community development and special initiative projects are included in, and funded through, Council’s operations.

Major items of expenditure include: • Claremont Now $240,000 • Implementation of ‘Claremont way’ business

improvement program $ 50,000 • Claremont Sunset Cinema & Photography $ 20,000 • Neighbourhood concerts $ 59,000 • ‘Getting into Claremont Life’ program $ 20,000 • Community partnerships $ 25,000 • Celebrate Lake Claremont $ 15,000 • Special community event $ 25,000 • Youth activities $ 27,740

• Community funding & safety $ 35,000 • Graffiti management $ 41,000 • Swimming pool activities $ 24,000 • Art transformation $ 68,000 • Shine Community Care $ 98,000 • Other seniors activities $ 17,750 • Swanbourne Activity Centre Plan $ 46,000 • Western Suburb Recycle water Study $ 29,000 • Men’s Shed Upgrade Contribution $ 16,500 • Development of Drainage Strategy $ 29,000

In addition to providing a broad range of statutory and discretionary services, the net operating result of $3,386,617 provides funding for asset renewal, reserve growth, and loan reduction. Capital & Renewal Projects Capital works and renewal proposed within the budget totals $4.459M which includes 95% of renewal expenditure recommended by our asset management plans. This compares favourably with asset renewal expenditure by the local government sector, and continues to support retention of renewal expenditure levels. The proposed program comprises:

Road infrastructure Airlie St $ 216,450 Central Ave $ 166,530 Saladin St $ 159,760 Wood St $ 158,412 Mengler Ave $ 104,676 Mitford St $ 103,025 Gloucester St $ 81,375 Cliff Way $ 71,500 Park Lane $ 55,510 Links Court $ 37,402 $1,154,640

Other Chester Road foreshore car park $ 120,000 CBD bore and reticulation $ 80,500 Gugeri St median landscaping $ 68,000 $ 268,500

Footpaths $ 259,120 Graylands Road cycle path $ 165,000 $ 424,120

Parks & Gardens Golf Course Upgrade $1,000,000

Lake Claremont - Parking Davies Road / Lakeway $ 65,000 - path (Strickland to Gloucester) $ 40,000 - drink fountain/sports equipmet $ 20,000 - other $ 11,000

Rowe Park – BBQ & picnic $ 25,000 MacLagan Park – turf replacem $ 60,000 $1,221,000

Land & Building

Freshwater Bay Museum upgrad $ 500,000 Mrs Herbert’s Park toilet $ 200,000 Aquatic Centre redevelopment $ 300,000 Claremont One wall $ 50,000 Claremont Park toilet screen $ 20,000 Access improvement (various) $ 60,000 $1,130,000

Plant Vehicle changeovers $ 181,200 $ 181,200 Furniture & Equipment Councilfirst – stage 2 $ 50,000 Desk top renewal program $ 30,000 $ 80,000

Transfers to/from Reserves Reserve Fund transfers to be undertaken within 2016-17 are:

To Reserves Swimming Pool Upgrade $ 80,000 Underground Power Res $ 500,000 Bore Replacement Res $ 20,000 Public Art Res $ 20,000 333 Stirling Highway - Lease $ 236,500 Interest Earnings on Reserve Funds $ 342,618 $1,199,118

From Reserves Repayment of Loan $ 201,791 Pool Redevelopment $ 300,000 Claremont No 1 Water front $ 50,000 Golf Course Redevelopment $ 800,000 Gugeri street Landscape $ 68,000 333 Stirling Highway - Loan Interest $ 185,350 $1,605,141

Total Reserves as at 30 June 2017 is projected to be $11,294,500 compared to projected $11,700,523 as at 30 June 2016. Loans This year’s budget includes retirement of $201K of Council’s $2M Loan for rebuild and extension of Civic & Administration Centre (No 1 Claremont). Council continues to maintain four exciting loans with new loans of $200K proposed from Museum Redevelopment during the 2016-17 year. • Loan1 - Swimming Pool refurbishment • Loan 2 - 333 Stirling Highway purchase • Loan 3 - Claremont Community Hub refurbishment • Loan 4 - Civic & Administration Centre (No. 1 Claremont) rebuild and extension. • Loan 5 – Museum Redevelopment Closing Balance (2016-17 Surplus C/Fwd) The 2016-17 Budget proposes a closing surplus balance of $47,472. Amount required to be funded from Rates, Fees & Charges, Reserves, Loans, Restricted Assets, Government Grants and Proceeds from Sale of Assets The total expenditure to be funded for 2016-17 is $19,746,714.

REVENUE Non Operating Grants A non-operating grant is to be received to part-fund the Museum Redevelopment Project. Rates • The budget provides rates collection of $13.79 million, requiring an increase in the

rate in $ and minimums of 2.0%. (With an increase in Gross Rental Valuation over the year due to proposed new developments, the increase in rate revenue equates to 3.75%.)

Gross Rental Values (GRV) Other than revaluations due to new building, refurbishment, or new properties, Gross Rental Values (GRV) for the remainder of individual properties has remained unchanged from last year. Of the revaluations that did occur, most were the result of new properties (subdivision, new developments). The GRV is the gross annual rental that the land might reasonably be expected to realize if let on a tenancy from year to year. Where the GRV cannot be reasonably determined, the Office determines an assessed value based on a percentage of its capital value. Special Area Rates 2015-16 will be the fourth year the Town of Claremont has levied a Specified Area Rate on the commercial properties within the Central Business District (CBD). Matched by an equal contribution by the Town, $120,000 will be raised through this levy to assist the Business Improvement District board promote the CBD as a premier WA retail and hospitality precinct. Summary The 2016-17 Budget further continues to deliver the strategic objectives outlined in Council’s Strategic Community Plan and Asset Management Plan. It upholds the Town’s commitment to programmed delivery of key infrastructure, strategic investment and community development projects, while maintaining the diverse range of services to the community. Material Variance for Financial Reporting Purposes The Local Government Act requires Council to set the material variance each financial year for the purpose of reporting material variances to Council. This material variance is set at $20,000.

TOWN OF CLAREMONTBUDGET

FOR THE YEAR ENDED 30 JUNE 2017

TABLE OF CONTENTS

Statement of Comprehensive Income by Nature or Type 2

Statement of Comprehensive Income by Program 3

Statement of Cash Flows 5

Rate Setting Statement 6

Notes to and Forming Part of the Budget 7 to 34

Fees and Charges

TOWN OF CLAREMONTSTATEMENT OF COMPREHENSIVE INCOME

BY NATURE OR TYPEFOR THE YEAR ENDED 30 JUNE 2017

NOTE 2016-17 2015-16 2015-16

BudgetEstimated

ActualRevised Budget

$ $ $RevenueRates 8 14,006,445 13,407,118 13,287,118Operating grants, subsidies and contributions 351,968 229,752 230,266Fees and charges 14 3,272,498 3,553,152 3,522,118Service charges 11 0 0 0Interest earnings 2(a) 627,220 656,087 636,687Other revenue 2(a) 307,319 436,944 349,944

18,565,450 18,283,053 18,026,133

ExpensesEmployee costs (7,211,123) (7,079,121) (7,129,121)Materials and contracts (6,283,390) (6,599,461) (6,818,197)Utility charges (525,629) (525,470) (525,470)Depreciation on non-current assets 2(a) (3,455,400) (3,455,400) (3,455,400)Interest expenses 2(a) (368,826) (533,062) (533,062)Insurance expenses (273,570) (267,287) (267,287)Elected Members Costs (255,602) (252,834) (255,602)Other Expenditure (713,827) (749,049) (757,737)Internal Allocation to Capital 344,713 814,212 824,212

(18,742,654) (18,647,472) (18,917,664)(177,204) (364,419) (891,531)

Non-operating grants, subsidies and contributions 100,000 1,209,797 1,209,797Profit on asset disposals 6 0 450,471 450,471Loss on asset disposals 6 (47,259) (16,264) (16,264)

NET RESULT (124,463) 1,279,585 752,473

Other comprehensive incomeChanges on revaluation of non-current assets 750,000 120,000 120,000Total other comprehensive income 750,000 120,000 120,000

TOTAL COMPREHENSIVE INCOME 625,537 1,399,585 872,473

Notes:All fair value adjustments relating to remeasurement of financial assets at fair value throughprofit or loss (if any) and changes on revaluation of non-current assets are impacted upon by external forces and not able to be reliably estimated at the time of budget adoption.

Fair value adjustments relating to the re-measurement of financial assets at fair value throughprofit or loss will be assessed at the time they occur with compensating budget amendmentsmade as necessary.

It is anticipated, in all instances, any changes upon revaluation of non-current assets will relate tonon-cash transactions and as such, have no impact on this budget document.

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


BY PROGRAMFOR THE YEAR ENDED 30 JUNE 2017

NOTE 2016-17 2015-16 2015-16

BudgetEstimated


Revenue (Refer Notes 1,2,8,10 to 14) $ $ $Governance 30,496 32,267 32,267General purpose funding 14,636,733 13,971,488 13,950,602Law, order, public safety 14,800 22,400 19,900Education and welfare 352 352 352Community amenities 308,900 587,225 499,225Recreation and culture 1,303,860 1,409,300 1,436,800Transport 1,126,690 1,112,900 1,062,900Economic services 1,046,127 1,047,737 1,047,737Other property and services 3,392 3,030 3,030

18,565,450 18,283,053 18,146,133Expenses Excluding Finance Costs Refer Notes 1, 2 & 15)Governance (1,404,745) (1,386,364) (1,416,632)General purpose funding (454,184) (428,155) (431,155)Law, order, public safety (397,986) (353,119) (361,175)Health (452,654) (461,635) (456,073)Education and welfare (208,075) (202,945) (207,945)Housing 0 0 0Community amenities (2,687,239) (2,599,521) (2,686,021)Recreation and culture (5,473,958) (5,695,068) (5,708,068)Transport (5,456,261) (4,895,288) (5,001,038)Economic services (1,860,967) (2,087,764) (2,109,344)Other property and services 22,241 (4,551) (7,151)

(18,373,828) (18,114,410) (18,384,602)Finance Costs (Refer Notes 2 & 9)Governance (76,352) (78,538) (78,538)Recreation and culture (107,124) (108,098) (108,098)Economic services (185,350) (346,426) (346,426)

(368,826) (533,062) (533,062)Non-operating Grants, Subsidies and ContributionsRecreation and culture 100,000 0 0Transport 0 1,209,797 1,209,797

100,000 1,209,797 1,209,797


BY PROGRAMFOR THE YEAR ENDED 30 JUNE 2017

NOTE 2016-17 2015-16 2015-16Budget Est. Actual Budget

$ $ $Profit/(Loss) On Disposal Of Assets (Refer Note 6)Governance 0 (16,264) (16,264)Law, order, public safety (5,383) 0 0Community amenities (8,726) 0 0Recreation and culture (5,619) 0 0Economic services 0 450,471 450,471Other property and services (27,531) 0 0

(47,259) 434,207 434,207

NET RESULT (124,463) 1,279,585 872,473Other comprehensive income

Changes on revaluation of non-current assets 750,000 120,000 120,000

Total other comprehensive income 750,000 120,000 120,000TOTAL COMPREHENSIVE INCOME 625,537 1,399,585 992,473Notes:All fair value adjustments relating to remeasurement of financial assets at fair value throughprofit or loss (if any) and changes on revaluation of non-current assets are impacted upon by external forces and not able to be reliably estimated at the time of budget adoption.

Fair value adjustments relating to the remeasurement of financial assets at fair value throughprofit or loss will be assessed at the time they occur with compensating budget amendmentsmade as necessary.

It is anticipated, in all instances, any changes upon revaluation of non-current assets will relate tonon-cash transactions and as such, have no impact on this budget document.


TOWN OF CLAREMONTSTATEMENT OF CASH FLOWS


NOTE 2016-17 2015-16 2015-16

BudgetEstimated


$ $ $CASH FLOWS FROM OPERATING ACTIVITIESReceiptsRates 14,006,445 13,407,118 13,407,118Operating grants, subsidies and

contributions 351,968 229,752 230,266Fees and charges 3,192,498 3,603,152 3,522,118Interest earnings 627,220 656,087 636,687Goods and services tax 0 2,800,000Other revenue 307,319 436,944 349,944

18,485,450 21,133,053 18,146,133PaymentsEmployee costs (7,171,123) (7,099,121) (7,129,121)Materials and contracts (6,243,390) (6,629,461) (6,818,197)Utility charges (525,629) (525,470) (525,470)Interest expenses (368,826) (533,062) (533,062)Insurance expenses (273,570) (267,287) (267,287)Goods and services tax 0 (2,800,000)Elected Members Costs (255,602) (252,834) (255,602)Other Expenditure (713,827) (749,049) (757,737)Internal Allocation to Capital 344,713 814,212 824,212

(15,207,254) (18,042,072) (15,462,264)Net cash provided by (used in) operating activities 3(b) 3,278,196 3,090,981 2,683,869

CASH FLOWS FROM INVESTING ACTIVITIESPayments for purchase of property, plant & equipment 5 (1,512,000) (1,067,114) (1,043,806)Payments for construction of infrastructure 5 (3,068,260) (4,885,270) (4,945,270)Non-operating grants, subsidies and contributions used for the development of assets 100,000 1,209,797 1,209,797Proceeds from sale of plant & equipment 6 120,800 631,270 631,270Net cash provided by (used in) investing activities (4,359,460) (4,111,317) (4,148,009)

CASH FLOWS FROM FINANCING ACTIVITIESRepayment of debentures 7 (1,973,308) (7,629,135) (7,629,135)Proceeds from new debentures 7 1,839,494 5,500,000 5,500,000Net cash provided by (used In)

financing activities (133,814) (2,129,135) (2,129,135)

Net increase (decrease) in cash held (1,215,078) (3,149,471) (3,593,275)Cash at beginning of year 14,274,274 17,423,745 17,423,745Cash and cash equivalents

at the end of the year 3(a) 13,059,196 14,274,274 13,830,470


TOWN OF CLAREMONTRATE SETTING STATEMENT


NOTE 2016-17 2015-16 2015-16

BudgetEstimated


$ $ $

Net current assets at start of financial year - surplus/(deficit) 4 888,105 1,963,910 1,963,910

Revenue from operating activities (excluding rates and non-operating grants,subsidies and contributions) 1,2Governance 30,496 32,267 32,267General purpose funding 750,288 684,370 663,484Law, order, public safety 14,800 22,400 19,900Health 94,100 96,354 93,320Education and welfare 352 352 352Community amenities 308,900 587,225 499,225Recreation and culture 1,303,860 1,409,300 1,436,800Transport 1,126,690 1,112,900 1,062,900Economic services 1,046,127 1,498,208 1,498,208Other property and services 3,392 3,030 3,030

4,679,005 5,446,406 5,309,486Expenditure from operating activities 1,2Governance (1,481,097) (1,481,166) (1,511,434)General purpose funding (454,184) (428,155) (431,155)Law, order, public safety (403,369) (353,119) (361,175)Health (452,654) (461,635) (456,073)Education and welfare (208,075) (202,945) (207,945)Community amenities (2,695,965) (2,599,521) (2,686,021)Recreation and culture (5,586,701) (5,803,166) (5,816,166)Transport (5,456,261) (4,895,288) (5,001,038)Economic services (2,046,317) (2,434,190) (2,455,770)Other property and services (5,290) (4,551) (7,151)

(18,789,913) (18,663,736) (18,933,928)Operating activities excluded from budget(Profit)/Loss on asset disposals 6 47,259 (434,207) (434,207)Loss on revaluation of non current assets 0 0 0Depreciation on assets 2(a) 3,455,400 3,455,400 3,455,400Amount attributable to operating activities (9,720,144) (8,232,227) (8,639,339)

INVESTING ACTIVITIESNon-operating grants, subsidies and contributions 100,000 1,209,797 1,209,797Purchase property, plant and equipment 5 (1,512,000) (1,067,114) (1,043,806)Purchase and construction of infrastructure 5 (3,068,260) (4,885,270) (4,945,270)Proceeds from disposal of assets 6 120,800 631,270 631,270Amount attributable to investing activities (4,359,460) (4,111,317) (4,148,009)

FINANCING ACTIVITIESRepayment of debentures 7 (1,973,308) (7,629,135) (7,629,135)Proceeds from new debentures 7 1,839,494 5,500,000 5,500,000Transfers from/to Restricted Assets 0 191,353 191,353Transfers to cash backed reserves (restricted assets) 9 (1,199,118) (1,456,993) (1,456,993)Transfers from cash backed reserves (restricted assets) 9 1,605,141 3,339,306 3,339,306Amount attributable to financing activities 272,209 (55,469) (55,469)

Budgeted deficiency before general rates (13,807,395) (12,399,013) (12,842,817)Estimated amount to be raised from general rat 8 13,886,445 13,287,118 13,287,118Net current assets at end of financial year - sur 4 79,050 888,105 444,301


TOWN OF CLAREMONTNOTES TO AND FORMING PART OF THE BUDGET


1. SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of PreparationThe budget has been prepared in accordance with applicable Australian Accounting Standards(as they apply to local government and not-for-profit entities), Australian Accounting Interpretations, other authorative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting policies which have been adopted in the preparation of this budget are presented below andhave been consistently applied unless stated otherwise.

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

The Local Government Reporting EntityAll funds through which the Town controls resources to carry on its functions have beenincluded in the financial statements forming part of this budget.

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

All monies held in the Trust Fund are excluded from the financial statements. A separatestatement of those monies appears at Note 16 to this budget document.

(b) 2015-16 Est. Actual BalancesBalances shown in this budget as 2015-16 Est. Actual are as forecast at the time of budgetpreparation and are subject to final adjustments.

(c) Rounding Off FiguresAll figures shown in this budget, other than a rate in the dollar, are rounded to the nearest dollar.

(d) Rates, Grants, Donations and Other ContributionsRates, grants, donations and other contributions are recognised as revenues when the Town obtains control overt he assets comprising the contributions.

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

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

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

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

(f) SuperannuationThe Town contributes to a number of superannuation funds on behalf of employees.

All funds to which the Town contributes are defined contribution plans.



1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

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

Bank overdrafts are shown as short term borrowings in current liabilities in Note 4 - Net Current Assets.

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

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

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

(i) InventoriesGeneralInventories are measured at the lower of cost and net realisable value.

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

Land Held for ResaleLand held for development and sale is valued at the lower of cost and net realisable value. Costincludes the cost of acquisition, development, borrowing costs and holding costs untilcompletion of development. Finance costs and holding charges incurred after development iscompleted are expensed.

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

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




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

Initial Recognition and Measurement between Mandatory Revaluation DatesAll assets are initially recognised at cost and subsequently revalued in accordance with the mandatory measurement framework detailed above.

In relation to this initial measurement, cost is determined as the fair value of the assets givenas consideration plus costs incidental to the acquisition. For assets acquired at no cost or fornominal consideration, cost is determined as fair value at the date of acquisition. The cost ofnon-current assets constructed by the Town includes the cost of all materials used inconstruction, direct labour on the project and an appropriate proportion of variable and fixed overheads.

Individual assets acquired between initial recognition and the next revaluation of the asset classin accordance with the mandatory measurement framework detailed above, are carried at costless accumulated depreciation as management believes this approximates fair value. They willbe subject to subsequent revaluation of the next anniversary date in accordance with themandatory measurement framework detailed above.

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

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

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

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

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

Consequently, any land under roads acquired on or after 1 July 2008 is not included as an assetof the Town




(j) Fixed Assets (Continued)

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

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

Plant and Major Equipment 3-5 years Powered Equipment 3-5 years Electrical Equipment 10 Years Park Equipment and Furniture 10 Years Attachable Non-Licensed Plant 10 Years Playground Equipment 3-7 YearsMobile Plant 3-5 yearsElectrical and Internal Equipment 10 YearsFurniture and Equipment 5 YearsTools 50 YearsBuildings 50 YearsInfrastructure Assets 50 years

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

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

Gains and losses on disposals are determined by comparing proceeds with the carryingamount. These gains and losses are included in profit or loss in the period which they arise.

Capitalisation ThresholdExpenditure on items of equipment under $2,000 is not capitalised. Rather, it is recorded on an asset inventory listing.

(k) Fair Value of Assets and Liabilities

When performing a revaluation, the Town uses a mix of both independent and managementvaluations using the following as a guide:

Fair Value is the price that the Town would receive to sell the asset or would have to pay totransfer a liability, in an orderly (i.e. unforced) transaction between independent, knowledgeableand willing market participants at the measurement date.




(k) Fair Value of Assets and Liabilities (Continued)

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

To the extent possible, market information is extracted from either the principal market for theasset (i.e. the market with the greatest volume and level of activity for the asset or, in theabsence of such a market, the most advantageous market available to the entity at the end ofthe reporting period (ie the market that maximises the receipts from the sale of the asset aftertaking into account transaction costs and transport costs).

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

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

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

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

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

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

Valuation techniquesThe Town selects a valuation technique that is appropriate in the circumstances and forwhich sufficient data is available to measure fair value. The availability of sufficient and relevantdata primarily depends on the specific characteristics of the asset or liability being measured.The valuation techniques selected by the Town are consistent with one or more of thefollowing valuation approaches:

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




(k) Fair Value of Assets and Liabilities (Continued)

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

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

Each valuation technique requires inputs that reflect the assumptions that buyers and sellerswould use when pricing the asset or liability, including assumptions about risks. Whenselecting a valuation technique, the Town gives priority to those techniques that maximisethe use of observable inputs and minimise the use of unobservable inputs. Inputs that aredeveloped using market data (such as publicly available information on Est. Actual transactions) andreflect the assumptions that buyers and sellers would generally use when pricing the asset orliability and considered observable, whereas inputs for which market data is not available andtherefore are developed using the best information available about such assumptions areconsidered unobservable.

The mandatory measurement framework imposed by the Local Government (Financial Management) Regulations requires, as a minimum, all assets to be revalued at least every 3 years. Relevantdisclosures, in accordance with the requirements of Australian Accounting Standards have beenmade in the budget as necessary.

(l) Financial Instruments

Initial Recognition and Measurement Financial assets and financial liabilities are recognised when the Town becomes a party tothe contrEst. Actual provisions to the instrument. For financial assets, this is equivalent to the datethat the Town commits itself to either the purchase or sale of the asset (ie trade dateaccounting is adopted).

Financial instruments are initially measured at fair value plus transaction costs, except wherethe instrument is classified ‘at fair value through profit or loss’, in which case transaction costsare expensed to profit or loss immediately.

Classification and Subsequent MeasurementFinancial instruments are subsequently measured at fair value, amortised cost using theeffective interest rate method, or cost.

Amortised cost is calculated as:

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

(b) less principal repayments and any reduction for impairment; and(c) plus or minus the cumulative amortisation of the difference, if any, between the amount

initially recognised and the maturity amount calculated using the effective interest rate method.




(l) Financial Instruments (Continued)

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

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

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

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

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

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

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

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

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

(v) Financial liabilitiesNon-derivative financial liabilities (excl. financial guarantees) are subsequently measured atamortised cost. Gains or losses are recognised in the profit or loss.




(l) Financial Instruments (Continued)

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

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

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

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

DerecognitionFinancial assets are derecognised where the contrEst. Actual rights for receipt of cash flows expire orthe asset is transferred to another party, whereby the Town no longer has any significantcontinual involvement in the risks and benefits associated with the asset.

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

(m) Impairment of Assets

In accordance with Australian Accounting Standards the Town assets, other than inventories,are assessed at each reporting date to determine whether there is any indication they may beimpaired.

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

Any excess of the asset’s carrying amount over its recoverable amount is recognised immediatelyin profit or loss, unless the asset is carried at a revalued amount in accordance with anotherstandard (e.g. AASB 116) whereby any impairment loss of a revaluation decrease in accordancewith that other standard.




(m) Impairment of Assets (Continued)

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

At the time of adopting this budget, it is not possible to estimate the amount of impairment losses(if any) as at 30 June 2017.

In any event, an impairment loss is a non-cash transaction and consequently, has no impact onthis budget document.

(n) Trade and Other Payables

Trade and other payables represent liabilities for goods and services provided to the Townprior to the end of the financial year that are unpaid and arise when the Town becomes obligedto make future payments in respect of the purchase of these goods and services. The amountsare unsecured, are recognised as a current liability and are normally paid within 30 days ofrecognition.

(o) Employee Benefits

Short-Term Employee Benefits Provision is made for the Town's obligations for short-term employee benefits. Short-termemployee benefits are benefits (other than termination benefits) that are expected to be settledwholly before 12 months after the end of the annual reporting period in which the employeesrender the related service, including wages, salaries and sick leave. Short-term employeebenefits are measured at the (undiscounted) amounts expected to be paid when the obligation issettled.

The Town’s obligations for short-term employee benefits such as wages, salaries and sickleave are recognised as a part of current trade and other payables in the statement of financialposition. The Town’s obligations for employees’ annual leave and long service leaveentitlements are recognised as provisions in the statement of financial position.

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

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




(p) Borrowing Costs

Borrowing costs are recognised as an expense when incurred except where they are directlyattributable to the acquisition, construction or production of a qualifying asset. Where this is thecase, they are capitalised as part of the cost of the particular asset until such time as the asset issubstantially ready for its intended use or sale.

(q) Provisions

Provisions are recognised when the Town has a legal or constructive obligation, as a result ofpast events, for which it is probable that an outflow of economic benefits will result and that outflowcan be reliably measured.

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

(r) Leases

Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of the asset, but not legal ownership, are transferred to the Town, are classified as finance leases.

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

Leased assets are depreciated on a straight live basis over the shorter of their estimated usefullives or the lease term.

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

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

(s) Interests in Joint Arrangements

Joint arrangements represent the contrEst. Actual sharing of control between parties in a business venturewhere unanimous decisions about relevant activities are required.

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

Joint venture operations represent arrangements whereby joint operators maintain direct interests ineach asset and exposure to each liability of the arrangement. The Town’s interests in the assets,liabilities, revenue and expenses of joint operations are included in the respective line items of thefinancial statements. Information about the joint ventures is set out in Note 19.



1. SIGNIFICANT ACCOUNTING POLICIES (Continued)(t) Current and Non-Current Classification

In the determination of whether an asset or liability is current or non-current, consideration is givento the time when each asset or liability is expected to be settled. The asset or liability is classifiedas current if it is expected to be settled within the next 12 months, being the Town’s operationalcycle. In the case of liabilities where the Town does not have the unconditional right to defersettlement beyond 12 months, such as vested long service leave, the liability is classified ascurrent even if not expected to be settled within the next 12 months. Inventories held for tradingare classified as current even if not expected to be realised in the next 12 months except for landheld for sale where it is held as non-current based on the Town’s intentions to release for sale.

(u) Comparative Figures

Where required, comparative figures have been adjusted to conform with changes in presentationfor the current budget year.

(v) Budget Comparative Figures

Unless otherwise stated, the budget comparative figures shown in this budget document relate tothe original budget estimate for the relevant item of disclosure.



2016-17 2015-16 2015-16

BudgetEstimated


2. REVENUES AND EXPENSES $ $ $

(a) Net Result The net result includes:

(i) Charging as an expense:

Auditors remunerationAudit services 20,500 20,000 22,000Other services 11,650 12,150 12,100

Depreciation By ProgramGovernance 352,668 352,668 352,668General purpose funding 96 96 96Law, order, public safety 50,160 50,160 50,160Health 22,116 22,116 22,116Education and welfare 21,108 21,108 21,108Community amenities 60,504 60,504 60,504Recreation and culture 849,312 849,312 849,312Transport 2,001,504 2,001,504 2,001,504Economic services 20,460 20,460 20,460Other property and services 77,472 77,472 77,472

3,455,400 3,455,400 3,455,400

Depreciation By Asset ClassLand and buildings 694,812 694,812 694,812Furniture and equipment 377,136 377,136 377,136Plant and equipment 310,464 310,464 310,464Infrastructure 2,072,988 2,072,988 2,072,988

3,455,400 3,455,400 3,455,400

Interest Expenses (Finance Costs)- Debentures (refer note 7(a)) 368,826 533,062 533,062

368,826 533,062 533,062(ii) Crediting as revenues:

Interest Earnings Investments - Reserve funds 342,620 347,087 352,087 - Other funds 177,600 195,000 177,600 Other interest revenue (refer note 12) 107,000 114,000 107,000

627,220 656,087 636,687(iii) Other Revenue

Reimbursements and recoveries 114,788 232,888 145,888Other 192,531 204,056 204,056

307,319 436,944 349,944



2. REVENUES AND EXPENSES (Continued)

(b) Statement of Objective

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

COMMUNITY VISION

community wellbeing and business prosperity; whilst respecting and celebrating the past.

GOVERNANCEObjective:

Activities:

GENERAL PURPOSE FUNDINGObjective:

Activities:

LAW, ORDER, PUBLIC SAFETYObjective:

Activities:

HEALTHObjective:

Activities:

EDUCATION AND WELFAREObjective:

Activities:

To collect revenue to allow for the provision of services.

Claremont will develop as a harmonious cosmopolitan town creating opportunities for

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

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

and waste disposal compliance.

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

Pre-schools, aged and disabled, senior citizens, welfare administration, donations to welfare organisations.

Rates, general purpose government grants and interest revenue.

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

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

To provide an operational framework for environmental and community health.

Inspection of food outlets and their control, provision of meat inspection services, noise control



2. REVENUES AND EXPENSES (Continued)

(b) Statement of Objective (Continued)

COMMUNITY AMENITIESObjective:

Activities:

RECREATION AND CULTUREObjective:

Activities:

and museum.

TRANSPORTObjective:

Activities:

ECONOMIC SERVICESObjective:

Activities:

Claremont Now and Anzac Cottage.

OTHER PROPERTY AND SERVICESObjective:

Activities:

To monitor and control council’s overheads operating accounts.

Public works overheads, plant/vehicle operations, private works and other property.

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

Public halls, civic centres, swimming pool, golf course, parks, sports grounds, sports groups,community recreation programs, library, community arts program, youth activities,heritage

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

Roads, footpaths, cycleways, right of way, drainage, road verges, median strips, street lighting,

To provide services required by the community.

Rubbish collections, recycling, litter control, public litter bins, town planning control/studies.

street cleaning, street trees, traffic surveys, parking services, traffic management and underground

To help promote the shire and its economic wellbeing.

Building services, strategic planning and activities involving the Royal Agricultural Society



3. NOTES TO THE STATEMENT OF CASH FLOWS

(a) Reconciliation of Cash

For the purposes of the statement of cash flows, cash includes cash and cash equivalents,net of outstanding bank overdrafts. Estimated cash at the end of the reporting periodis as follows:

2016-17 2015-16 2015-16

BudgetEstimated


$ $ $

Cash - unrestricted 1,764,696 2,573,751 2,129,947Cash - restricted 11,294,500 11,700,523 11,700,523

13,059,196 14,274,274 13,830,470

The following restrictions have been imposed by regulation or other externally imposed requirements:

Pool Upgrade 262,070 468,485 468,485Underground Power 3,058,152 2,486,057 2,486,057Plant Replacement 77,804 75,612 75,612Bore Replacement 43,065 22,416 22,416Public Art 80,561 58,855 58,855Parking 615,554 595,468 595,468Administration Building 0 244,695 244,695Future Fund 6,224,690 6,708,540 6,708,540Golf Course Land 1,769 69,749 69,749Aged Transport Subsidy 12,505 12,153 12,153Claremont Joint Venture 835,422 877,922 877,922Claremont NOW 82,908 80,572 80,572

11,294,500 11,700,523 11,700,523(b) Reconciliation of Net Cash Provided By

Operating Activities to Net Result

Net result (124,463) 1,279,585 872,473

Depreciation 3,455,400 3,455,400 3,455,400(Profit)/loss on sale of asset 47,259 (434,207) (434,207)(Increase)/decrease in receivables 80,000 (50,000) (60,000)Increase/(decrease) in payables (40,000) 30,000 35,000Increase/(decrease) in employee provisions (40,000) 20,000 25,000Grants/contributions for the development of assets (100,000) (1,209,797) (1,209,797)Net Cash from Operating Activities 3,278,196 3,090,981 2,683,869



3. NOTES TO THE STATEMENT OF CASH FLOWS (Continued)

2016-17 2015-16 2015-16

BudgetEstimated


$ $ $(c) Undrawn Borrowing Facilities

Credit Standby ArrangementsCredit card limit 150,000 150,000 150,000Credit card balance at balance date 0 (5,000)Total Amount of Credit Unused 150,000 145,000 150,000

Loan FacilitiesLoan facilities in use at balance date 8,866,909 9,200,723 9,200,723

Unused loan facilities at balance date 0 0 0

2016-17 2015-16Note Budget Est. Actual

4. NET CURRENT ASSETS $ $

Composition of estimated net current assets

CURRENT ASSETSCash - unrestricted 3(a) 1,764,696 2,573,751Cash - restricted reserves 3(a) 11,294,500 11,700,523Receivables 80,000 60,000Inventories 0 0

13,139,196 14,334,274

LESS: CURRENT LIABILITIESPayables and Provisions (1,631,832) (1,611,832)

(1,631,832) (1,611,832)

Unadjusted net current assets 11,507,364 12,722,442Differences between the net current assets at the end of eachfinancial year in the rate setting statement and net currentassets detailed above arise from amounts which have beenexcluded when calculating the budget defiency inaccordance with FM Reg 32 as movements for these itemshave been funded within the budget estimates.These differences are disclosed as adjustments below.

AdjustmentsLess: Cash - restricted reserves 3(a) (11,294,500) (11,700,523)Add: Current portion of debentures (133,814) (133,814)Adjusted net current assets - surplus/(deficit) 79,050 888,105

5. ACQUISITION OF ASSETS

The following assets are budgeted to be acquired during the year.

Governance

Law, Order, Public Safety

Community Amenities

Recreation and Culture Transport

Other Property

and Services

2016-17 Budget Total

2015-16 Est. Actual

TotalAsset Class $ $ $ $ $ $ $ $

Property, Plant and EquipmentLand and buildings 110,000 1,020,000 1,130,000 726,166

Furniture and equipment 80,000 80,000 249,389

Plant and equipment 60,000 38,500 30,000 173,500 302,000 91,559

190,000 60,000 38,500 1,050,000 0 173,500 1,512,000 1,067,114

InfrastructureRoads 1,154,640 1,154,640 2,783,413

Footpaths 424,120 424,120 635,696

Drainage 89,777

Parks and ovals 1,221,000 1,221,000 439,198

Other 268,500 268,500 937,186

0 0 0 1,221,000 1,847,260 0 3,068,260 4,885,270

Total Acquisitions 190,000 60,000 38,500 2,271,000 1,847,260 173,500 4,580,260 5,952,384A detailed breakdown of acquisitions on an individual asset basis can be found inthe supplementary information attached to this budget document as follows: - road replacement programme - parks and gardens - other assets - land and buildings - furniture, plant and equipment



Reporting Program

6. DISPOSALS OF ASSETS

The following assets are budgeted to be disposed of during the year.

By Program Net Book Sale Profit LossValue Proceeds

$ $ $ $Law Order and Public SafetyPE345 VW Caddy Rangers 12,740 11,200 0 (1,540)PE368 Holden Captiva 16,643 12,800 0 (3,843)Community AmmenitiesPE364 VW Golf GTI 24,126 15,400 0 (8,726)Recreation and CulturePE 362 Holden Captiva 17,619 12,000 0 (5,619)Other Property and ServicesPE359 Coor Main Mike F 14,839 11,200 0 (3,639)PE361 Asset Officer Margare 12,134 9,200 0 (2,934)PE366 Subaru Lib Saba 20,478 15,400 0 (5,078)PE355 Ford Ranger Park FO 17,720 11,200 0 (6,520)PE356 Ford Ranger Maint FO 15,298 11,200 0 (4,098)PE357 Ford Ranger Maint FO 16,462 11,200 0 (5,262)

168,059 120,800 0 (47,259)

By Class Net Book Sale Profit LossValue Proceeds

$ $ $ $Plant and EquipmentVarious Vehicles 168,059 120,800 0 (47,259)

168,059 120,800 0 (47,259)



2016-17 Budget

2016-17 Budget

7. INFORMATION ON BORROWINGS(a) Debenture Repayments

Movement in debentures and interest between the beginning and the end of the current financial year.

Principal Principal InterestRepayments Outstanding Repayments

Principal New 2016-17 2015-16 2016-17 2015-16 2016-17 2015-16Particulars 1-Jul-16 Loans Budget Est. Actual Budget Est. Actual Budget Est. Actual

$ $ $ $ $ $GovernanceLoan 4 – Claremont No.1 1,894,002 1,894,002 53,882 0 1,894,002 76,352 78,538Loan 4 – Claremont No.1- Rewrite 1,639,494 1,639,494 0Recreation and cultureLoan 1 – Aquatic Centre Refurbishment 835,147 36,540 34,329 798,607 835,147 57,938 58,886

Loan 3 – Claremont Community Hub 971,574 42,766 40,924 928,808 971,574 49,186 49,212

Loan 5 – Museum Redevelopment 200,000Economic servicesLoan 2 – 333 Stirling Highway 256,500Loan 2 – 333 Stirling Highway -Rewrite 5,500,000 2,000,000 5,500,000 5,500,000 185,350 89,926Other property and services

9,200,723 1,839,494 1,973,308 2,129,135 8,866,909 9,200,723 368,826 533,062

Loans 1, 3, 4 & 5 repayments are to be financed by General Purpose Revenue and Loan 2 to be financed by Future Fund Reserve.





7. INFORMATION ON BORROWINGS (Continued)

(b) New Debentures - 2016-17

Amount Institution Loan Term Total Interest Amount Balance Particulars/Purpose Borrowed Type (Years) Interest & Rate Used Unspent

Budget Charges % Budget $

Refinance of Loan No 4- Claremont No 1,639,494 Unknown Debenture 4 68,859 3.50% 1,639,494 0

Loan 5 – Museum Redevelopment 200,000 Unknown Debenture 4 8,400 3.50% 200,000 0000

77,259 1,839,494 0

(c) Unspent Debentures

The Town had no unspent debenture funds as at 30 June 2016 nor is it exepected to have unspent debenture funds as at 30 June 2017.

(d) Overdraft

It is not anticipated that Council would utilise an overdraft facility during 2016-17.

8. RATING INFORMATION - 2016-17 FINANCIAL YEAR

Rate in Basis Number Rateable 2016-17 2016-17 2015-16$ of Value Budgeted Budgeted Est. Actual

RATE TYPE Properties $ Rate Total $Revenue Revenue

$ $General rate

General Rate 0.058060 GRV 3,692 208,398,434 12,099,612 12,099,612 11,680,985Minimum 1,265 1,228 1,553,420 1,553,420 1,531,400Interim Rates 233,413 233,413 74,733

Sub-Totals 4,920 208,398,434 13,886,445 13,886,445 13,287,118

Discounts (Note 13) 0 0

Total amount raised from general rates 13,886,445 13,287,118

Specified area rates (Note 10) 120,000 120,000

Total Rates 14,006,445 13,407,118

(a) General RatesAll rateable properties in the town are valued on the Gross Rental Valuation (GRV) method. The general rates detailed above for the 2016‐17 financial year have been determined by Council on the basis of raising the revenue requiredto meet the deficiency between the total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates and also bearing in mind the extent of any increase in rating overthe level adopted in the previous year.

(b) Minimum Rate LevyA minimum rate of $1,265 has been assessed and will apply to rateable properties. The rate in the dollar of the General Rate which would otherwise be payable is 5.8060 cents. The Minimum Rate has been determined by Council on thebasis that all ratepayers must make a reasonable contribution to the cost of the Local Government services/facilities.



9. CASH BACKED RESERVES

Opening Balance

Transfer to

Transfer (from)

Closing Balance

Opening Balance

Transfer to

Transfer (from)

Closing Balance

Opening Balance

Transfer to

Transfer (from)

Closing Balance

$ $ $ $ $ $ $ $ $ $ $ $Pool Upgrade 468,485 93,585 (300,000) 262,070 379,589 88,896 0 468,485 379,589 88,896 0 468,485Underground Power 2,486,057 572,095 0 3,058,152 1,847,557 638,499 0 2,486,057 1,847,557 638,499 0 2,486,057Plant Replacement 75,612 2,192 0 77,804 73,782 1,830 0 75,612 73,782 1,830 0 75,612Bore Replacement 22,416 20,649 0 43,065 21,767 649 0 22,416 21,767 649 0 22,416Public Art 58,855 21,706 0 80,561 58,221 634 0 58,855 58,221 634 0 58,855Parking 595,468 20,087 0 615,554 917,156 20,087 (341,775) 595,468 917,156 20,087 (341,775) 595,468Administration Building 244,695 7,096 (251,791) 0 421,165 7,367 (183,836) 244,695 421,165 7,367 (183,836) 244,695Future Fund 6,708,540 431,500 (915,350) 6,224,690 8,570,123 641,277 (2,502,860) 6,708,540 8,570,123 641,277 (2,502,860) 6,708,540Golf Course Land 69,749 2,020 (70,000) 1,769 38,601 31,148 0 69,749 38,601 31,148 0 69,749Aged Transport Subsidy 12,153 352 0 12,505 11,801 352 0 12,153 11,801 352 0 12,153Claremont Joint Venture 877,922 25,500 (68,000) 835,422 1,163,673 25,084 (310,835) 877,922 1,163,673 25,084 (310,835) 877,922Claremont NOW 80,572 2,336 0 82,908 79,403 1,169 0 80,572 79,403 1,169 0 80,572

11,700,523 1,199,118 (1,605,141) 11,294,500 13,582,836 1,456,993 (3,339,306) 11,700,523 13,582,836 1,456,993 (3,339,306) 11,700,523

2016-17 Budget 2015-16 Est. Est. Actual 2015-16 Revised Budget



9. CASH BACKED RESERVES (Continued)

In accordance with council resolutions in relation to each reserve account, the purpose for which the reserves are set aside are as follows:Purpose of the reservePool UpgradeUnderground PowerPlant ReplacementBore ReplacementPublic Art ParkingAdministration Building

Future Fund

Golf Course Land

Aged Transport SubsidyClaremont Joint VentureClaremont NOW

To receive proceeds of Lakeway Subdivision sales and to provide for the future planning and undertaking of capital and intrastructure works in the Town.



To fund major maintenance of the Claremont Pool.To provide for the undergrounding of power lines within the balance of the Town not already serviced with underground power.To provide for the replacement of major items of heavy plant.To provide funds for the replacement of park bores.To assist with the programmed purchase and development of Public Art assets throughout the Town.To provide for the purchase of land for car parking in accordance with Clause 33(2).Account for receipt of insurance settlement for fire to Administration Centre in 2010 and to fund the construction of new Administration Office

Account for the receipt of the sale of an easement on the golf Course land to Western Power and to provide assistance for the future development of the Lake claremont golf Course.

Account to receive proceeds from sale of Aged Community Bus and to provide a subsidy to the CAPPS regional service for aged patrons' transport.To fund major infrastructure construction within CBD.To fund promotion and publicity of claremont CBD.

10. SPECIFIED AREA RATE - 2016-17 FINANCIAL YEAR

The specified area rate for the Central Business District (CBD) is to be raised on commercial properties within the CBD, bounded by Stirling Highway, Stirling Road, Gugeri Street and Leura Avenue.

Rate in Rateable 2016-17 Budget 2015-16$ Value Budgeted Applied Est. Actual

Revenue to Costs $BID Program - CBD $ $

GRV- Commercial 0.2620 45,881,928 120,000 240,000 120,000120,000 240,000 120,000

Approved purposes for which the specified area rates may be expended are: -Marketing, advertising, publicity and digital media;Improved signage/way finding;Festivals;Street activities;Employees directly engaged in implementing the approved purposes.

The Council funding for SAR activities is on a 1:1 basis, yielding a total of $240,000 to expend on the aforementioned activities. The proceeds of the rate are to be applied in full to the approved activities and this also involved the use of a newly created reserve account, Claremont Now.

11. SERVICE CHARGES - 2016-17 FINANCIAL YEAR

Council will not be raising any Service Charges during 2016-17 financial year.



12. INTEREST CHARGES AND INSTALMENTS - 2016-17 FINANCIAL YEAR

Interest Admin. 2016-17 2015-16Rate Charge Budget Est Est. Actual

% $ $ $Interest on Unpaid Rates 11.00% 25,000 27,000Interest on Instalments Plan 5.50% 82,000 87,000Charges on Instalment Plan 16.80 58,000 60,500

165,000 174,500

(a) Interest on Overdue Rates A rate of 11% per annum calculated at a daily interest rate of 0.030% will be charged on amounts that are unpaid after 12 August 201 or 35 days after the date of service appearing on the rate notice, whichever is later. In the case where instalments are being made, the daily penalty interest will be charged on an instalment which remains unpaid after its due date.

(b) Instalment Options and Charges Option 1 (Full Payment): Payment in full of the rates and charges including arrears to be paid on or before 5pm on 12 August 2016 or 35 days after the date of the service appearing on the rate notice, whichever is later.

NOTES TO AND FORMING PART OF THE BUDGETFOR THE YEAR ENDED 30 JUNE 2017

TOWN OF CLAREMONT

12. INTEREST CHARGES AND INSTALMENTS - 2016-17 FINANCIAL YEAR (Continued)

Option 2: (Four Instalments): The first instalment is to be received on or before 5pm on 12 August 2016 or 35 days after the date of service appearing on the rate notice whichever is later and including all arrears and one quarter of the current rates as outlined in the notice. Second, third and fourth instalments are to be made at two monthly intervals thereafter on 12 October 2016, 12 December 2016 and 12 February 2017 respectively.

An Administration Fee of $16.80 per instalment notice will apply and a 5.5% per annum interest charge, calculated daily, applies to option 2.

Note: Instalments are not available if rates and service charges, or interest thereon, imposed in a previous year, remain unpaid on the due date of the first instalment.

(c) Informal Instalment plans Where a ratepayer makes an arrangement by agreement with Council to pay rates and charges which is not an arrangement in accordance with part (a) and (b) of this section, an Administration Fee of $70.00 will apply to set up the payment plan. Interest shall be charged at the rate of 5.5% per annum, calculated daily. If the ratepayer requests instalment reminder notices to be issued, a charge of $16.50 per instalment notice shall also be due and payable with each instalment.

13. PAYMENT DISCOUNTS, WAIVERS AND CONCESSIONS- 2016-17 FINANCIAL YEAR

Council does not offer any discount on the early payment of rates.





2016-17 2015-16Budget Est. Actual

14. FEES & CHARGES REVENUE $ $

Governance 300 300General purpose funding 94,150 103,650Law, order, public safety 14,600 22,400Health 69,000 71,254Community amenities 308,700 501,700Recreation and culture 1,270,558 1,349,058Transport 858,300 908,300Economic services 656,890 596,490

3,272,498 3,553,152

2016-17 2015-16Budget Est. Actual

15. ELECTED MEMBERS REMUNERATION $ $

The following fees, expenses and allowances arepaid to council members and the Mayor.

Meeting Fees 182,372 182,372Mayor’s Allowance 36,050 36,050Deputy Mayor's Allowance 9,012 9,012Travelling Expenses 1,000 1,000Telecommunications Allowance 22,400 22,400

250,834 250,834

16. TRUST FUNDS

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

Estimated Estimated EstimatedBalance Amounts Amounts Balance

Detail 1-Jul-16 Received Paid 30-Jun-17$ $ ($) $

BCITF Fees 48,995 98,369 (121,738) 25,625Build Services Levy 21,100 80,610 (113,208) (11,498)DAP Fees 0 (150) (150)Damage Bond Residenial 721,364 218,000 (197,900) 741,464Damage Bond Demolition 164,500 121,000 (101,000) 184,500Damage Bond Lakeway 62,500 5,000 (20,000) 47,500Damage Bond Commercial 169,460 164,068 (213,228) 120,300Damage Bond Verge Usage Bond 8,350 0 0 8,350Damage Bond Performance Bond 131,978 8,000 0 139,978Other Trust Bonds 29,701 8,044 (7,032) 30,712

1,357,948 703,090 (774,257) 1,286,781

17. MAJOR LAND TRANSACTIONS

It is not anticipated that Town of Claremont will take part in any major land transactions in 2016-17

18. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS

It is not anticipated any trading undertakings or major trading undertakings will occur in 2016-17.

19. INTERESTS IN JOINT ARRANGEMENTS

Western Metropolitan Regional Council (WMRC)The Town together with the Town of Cottesloe, the Town of Mosman Park, the Shire of Peppermint Grove and the City of Subiaco have an interest in the WMRC waste oftransfer station. The Council was formed to provide for the efficient treatment and/or disposalwaste. A waste transfer station was constructed from funds provided from constituent Councils.The voting power held by the Town is 20%. The Town's has 21.34% share on the net assets of WMRC.



Town of ClaremontSchedule of Fees and Charges 2016-17

Fees Charges 1

2015-16 ($)

2016-17 ($)

GENERAL PURPOSE FUNDING

General Purpose Funding - Rates & PropertyRate Account Enquiry 48.00 49.00Orders & Requisitions Property Enquiry 128.00 130.00Street Listing (Town) - Digital Copy 81.00 83.00Owners & Occupiers Electoral Roll 36.00 36.50Rates Instalment Fee (per instalment) 16.50 16.80Adhoc Rates Instalment Fee 70.00 70.00Debt Collection Service Fee - Average Cost Recovery 375.00 380.00Default Cheque Fees 50.00 50.00Credit Card Surcharge (percentage) 0.48% 0.48%

GOVERNANCEElected Members

Annual Attendance Fee s.5.99 As per Policy

LG516As per Policy

LG516

Annual Attendance Fee (Mayor) s. 5.99As per Policy

LG516As per Policy

LG516

Annual Communications Allowance s.5.99AAs per Policy

LG516As per Policy

LG516

Annual Mayor Allowance s5.98(5)As per Policy

LG516As per Policy

LG516

Annual Deputy Mayor Allowance s5.98AAs per Policy

LG516As per Policy

LG516

Corporate & GovernanceCouncil Minutes per Meeting 22.00 22.00Council Minutes per annum 480.00 480.00Council Agenda 38.00 38.00Occasional Reports 38.00 38.00

General AdministrationFreedom of InformationFOI Applications 30.00 30.00FOI Charges (per hour) 30.00 30.00Photocopying Charges (per hour or part thereof) 30.00 30.00A3 or A4 black & white (single sided) per copy 0.20 0.20Charge for time taken to transcribe information (per hour of part thereof) 30.00 30.00


Fees Charges 2

2015-16 ($)

2016-17 ($)

Charge for duplication of tape, film, or computer information (actual cost)

Full Cost Recovery

Full Cost Recovery

Charges for offsite retrieval, delivery, packaging and postage (actual cost)

Full Cost Recovery

Full Cost Recovery

Advanced deposit which may be required (S18 (1) of Act), expressed as a percentage of the estimated charges which will be payable in excess of the application fee 25.00% 25.00%Further advanced deposit which may be required (S18 (4) of Act), expressed as a percentage of the estimated charges which will be payable in excess of the application fee.

Note: For financially disadvantaged applicants or those issued with prescribed pensioner concession cards, the charge payable is reduced by 25%.

75.00% 75.00%

Archive and Document Search FeesResearch - Administration Officer (per hour or part thereof) 79.00 79.00

Research - Senior Officer/Professional (per hour or part thereof) 92.00 92.00

Charges for offsite retrieval, delivery, packaging and postage (actual cost) POA POAPhotocopying Charges (per hour or part thereof) 77.00 77.00Printing

Map Copies POA POAPhotocopying per A4 side - Mono 0.40 0.40Photocopying per A4 side - Colour 1.80 1.80Photocopying per A3 side - Mono 0.50 0.50Photocopying per A3 side - Colour 2.30 2.30Photocopying per A2 side - Mono 1.80 1.80Photocopying per A2 side - Colour 3.40 3.40Photocopying per A1 side - Mono 2.25 2.25Photocopying per A1 side - Colour 4.30 4.30Photocopying per A0 side - Mono 5.65 5.65Photocopying per A0 side - Colour 7.40 7.40


Fees Charges 3

2015-16 ($)

2016-17 ($)

LAW, ORDER & PUBLIC SAFETY

Law, Order & Public SafetyDog Registration Fees1 year Unsterilised 50.00 50.001 year Sterilised 20.00 20.003 year Unsterilised 120.00 120.003year Sterilised 42.50 42.50Lifetime Registration - Unsterlised 250.00 250.00Lifetime Registration - Sterlised 100.00 100.00Pensioner Concession 50% of the above fee

Cat Registration Fees1 Year 20.00 20.003 Year 42.50 42.50Lifetime Registration 100.00 100.00Pensioner Concession 50% of the above fee

Replacement Cat Registration Disc 5.00 5.00Replacement Dog Registration Disc 5.00 5.00Muliple Dog Registration Application Fee - Three (3) dogs 120.00 140.00

Impoundment FeesShopping Trolley Impoundment Release Fee 125.00 125.00Sign Impound Fee (Per Sign) 120.00 125.00Daily Storage Fee (trolley or sign) 25.00 35.00Dog Impoundment 135.00 135.00Cat Impoundment 135.00 135.00Daily Dog Sustenance (per day) 35.00 40.00Daily Cat Sustenance (per day) 35.00 40.00


Fees Charges 4

2015-16 ($)

2016-17 ($)

HEALTH

Environmental HealthActivities on Thoroughfares and Public PlacesDisplay of Goods Not on Private PropertyLicence Application Fee (Changed from Annual to Quaterly) 100.00 0.00Annual Licence Renewal Fee 50.00 0.00Short Term Licence Fee (Per day) 30.00 35.00Busking Permit (per day) 20.00 20.00Busking for Charitable Group No Cost No Cost

Temporary food vendor licencesRegistration application (non-charitable organisations) 154.00 154.00Registration Application (charitable organisations) No Cost No CostNotification of conduct of a food business 55.00 55.00Inspection Fee (per day) 35.00 35.00Inspection Fee (7day) 115.00 115.00

Alfresco Licences(Per Annum): Licence Application 140.00 140.00Renewal & Transfer 35.00 0.00Variation of Permit 35.00 35.00Licence Charge - per table ($20/mth) 240.00 240.00Licence Charge - per chair ($10/mth) 120.00 120.00

Health Administration Fees Health application fee (new premises) 0.00 145.00Property Inspection (per hour) 65.00 80.00Section 39 (Liquor Licencing) Certificates 145.00 145.00

Extended Trading Permit Application Fee or Other Temporary Licence Application Fee (commercial premises) 145.00 145.00Gaming permit (commercial premises) 62.00 80.00Gaming permit for Charitable Organisations No Cost No CostGreywater System Application Fee 118.00 118.00Greywater System Fee for Permit to Use Apparatus 118.00 118.00Skin Penetration and Hairdressers and Beauty Therapist (per annum) 50.00 50.00Water Sampling-Aquatic Facitlity Fee ( Per inspection/sample min. 12 per year) 60.00 60.00


Fees Charges 5

2015-16 ($)

2016-17 ($)

Permanent Food BusinessesNotification of the conduct of a food business 55.00 55.00Registration of a food business 154.00 154.00Annual surveillance fee - "Very Low Risk" food business 50.00 50.00

Annual surveillance fee - "Low Risk" food business 150.00 150.00

Annual surveillance fee - "Medium Risk" food business 300.00 300.00

Annual surveillance fee - "High Risk" food business 450.00 450.00Re-Inspection Fee- Improvement Order 100.00 100.00Verification of Food Safety Plan - Vulnerable persons 100.00 100.00

Environmental Noise ProtectionRegulation 18 Application (non-complying events) 1,000.00 1,000.00Concert monitoring - per hour 100.00 100.00Regulation19B application for an approved venue (per hour to maximum $15,000.00) 65.00 80.00

Assessment Non-Local Government Noise Management Plan 500.00 500.00Regulation 13 Application (Construction out of hours) 200.00 200.00Ancillary Measure Penalty (maximum $5,000.00) 5,000.00 5,000.00

High risk/profile music event application (non-complying events) 0.00 5,000.00Public BuildingsNew Public Building Certificate'Low Risk' 200.00 200.00New Public Building Certificate 'Medium Risk 400.00 400.00New Public Building Certificate - 'High Risk' 600.00 600.00Application to vary a certificate (per hour) 65.00 80.00Temporary Public Building /Public Events- per hour (ie RAS) 65.00 80.00

Offensive Trade LicencesManure works per annum 211.00 211.00Shellfish and Crustacean processing per annum 298.00 298.00Poultry processing per annum 298.00 298.00Laundries, Dry-cleaning per annum 150.00 150.00Fish processing per annum 298.00 298.00Fish curing per annum 298.00 298.00Gut scraping (preparation of sausage skin) per annum 171.00 171.00Artificial manure depots per annum 211.00 211.00Other offensive trades per annum 298.00 298.00Transfer of registration 133.00 133.00


Fees Charges 6

2015-16 ($)

2016-17 ($)

Lodging HousesRegistration per annum 200.00 200.00

Environmental Protection Act Noise InfringementSection 79 (1) First offence 250.00 250.00Section 79 (1) Second and subsequent offences 500.00 500.00

Environmental Protection Act Unauthorised Discharge InfringementClause (3), 4 (1) & 4 (2) First offence 250.00 250.00Clause (3), 4 (1) & 4 (2) Second offence 500.00 500.00


Fees Charges 7

2015-16 ($)

2016-17 ($)

COMMUNITY AMENITIES

Waste Management ServicesRefuse Charges Non rateable propertiesStandard Service 440.00 440.00

Rateable Properties

120L Waste & 240L Recycle Bins 327.00 399.00

Additional Rubbish Services-Upgrade from 120L waste to 240L waste bin (total waste capacity 240L) 304.00 101.00-240L additional waste service (total waste capacity 360L) 435.00 153.00-Additional Standard Service (120L waste & 240L recycle bin) (total capacity: 240L waste, 480L recycle bin) 374.00 395.00-Super Service 2 x 240L Waste Bins (total waste capacity 480L) 740.00 513.00Mandatory In-service Fee - Waste (Per Service Unit Cost) 394.00 40.00

Mandatory In-service Fee - Recycling (Per Service Unit Cost) 195.00 40.00Administration Bin establishment fee (120 Litre Waste and 240 Litre Recycling Bin) 0.00 180.00Additional 240 Litre Recycling Bin 93.50Upgrade Recycling Bin 1x360 Litre ( Replacement for 240 litre Recycling Bin) 0.00(If a replacement bin has been requested because one has been stolen and a Police Incident Report is produced to substantiate the claim, the fee may be waived)

Statutory LevyState Government Landfill Refuse Levy - Fee charged by State

Standard Service (One Service Per Property) - Included in Rates ChargeTip Pass Greenwaste (Small Trailer) 35.00 35.00Tip Pass Mixed(Small Trailer) 65.00 65.00Greenwaste Bags 5.50 5.50


Fees Charges 8

2015-16 ($)

2016-17 ($)

PLANNING SERVICES

Determination of a Development Application where the (a) Not more than $50,000 147.00 147.00(b) more than $50,000 but not more than $500,000 - percentage of cost of development 0.320% 0.320%(c) - more than $500,000 but not more than $2.5 million - initial fee plus 1,700.00 1,700.00 - more than $500,000 but not more than $2.5 million - percentage charge of cost over $500,000 0.257% 0.257%(d) - more than $2.5 million but not more than $5 million - initial fee plus 7,161.00 7,161.00 - more than $2.5 million but not more than $5 million - percentage charge of cost over $2.5 million 0.206% 0.206%(e) - more than $5 million but not more than $21.5 million - initial fee plus 12,633.00 12,633.00 - more than $5 million but not more than $21.5 million - percentage charge of cost over $5 million 0.123% 0.123%(f) more than $21.5 million 34,196.00 34,196.00

Other FeesTriple the

aboveTriple the

above

Provision of Subdivision Clearance:(a) 1 Lot 2,153.00

(b) More than 1 lots but not more than 100 lots

2,985 + Per Lot Fee of 68

(c) More than 100 lots9,798 + Per

Lot Fee of 24Clearance Reinspection (Subdivision) 100.00 100.00Previous Year(a) Not more than 5 lots - per lot 73.00(b) More than 5 lots but not more than 195 lots - price per lot for 73.00 Price per lot therafter 35.00(c) More than 195 lots 7,393.00

Application for Approval of Home Occupation(a) Initial fee 222.00 222.00(a) Initial fee - penalty (initial fee plus twice the fee above) if occupation has already commenced 666.00 666.00(b) Renewal fee 73.00 73.00


Fees Charges 9

2015-16 ($)

2016-17 ($)

(b) Renewal fee - penalty (renewal fee plus twice the fee above) if approval has already expired 219.00 219.00


Fees Charges 10

2015-16 ($)

2016-17 ($)

Planning Services - OtherDetermination of a Development Application where the development has commenced or been carried out. (Penalty - the relevant fee above plus double that fee) 295.00 295.00 - penalty (the fee plus twice the fee above) if change has already ocurred 885.00 885.00Issue of a zoning certificate 73.00 73.00Reply to a property settlement questionnaire 73.00 73.00Issue of a written planning certificate 73.00 73.00Minimum Fee to initiate a Scheme Amendment or Structure Plan - Minor Amendments (no textural just scheme map alterations) 5,000.00 5,000.00Minimum Fee to initiate a Scheme Amendment or Structure Plan - All Other Amendments 7,000.00 7,000.00Amendments to Approved Plans (Application Fee) - 50% of the original fee (major amendment) or $147.00 (minor amendment) 50.0% 50.0%Minor Advertising 15.00 30.00Medium Advertising 30.00 60.00Major Advertising POA POAPlan Search Fee for Planning Approvals 159.00 159.00

Determining an application for change of use (includes alterations and extensions to uses and non-conforming uses) 295.00 295.00Section 40 (Liquor Licencing) Certificates - per hour (Note as per Section 39) 150.00 150.00Section 40 (Liquor Licencing) Certificates - complexity and research (Note as per Section 39) - Three times base fee 450.00 450.00

Heritage ServicesHeritage Assessment FeeHeritage Assessment Fee for Development Applications (Other than Incidental Structures - $130) 270.00 270.00

Delisting request for places listed ON the Schedule of Historic and Other Buildings and Places (where full heritage assessment has been undertaken within the previous 2 years) 2,500.00 2,500.00


Fees Charges 11

2015-16 ($)

2016-17 ($)

BUILDING SERVICES

Building ServicesBuilding Fees Sign Licence Application 147.00 147.00Building Plan Search Fee 158.00 158.00Battery Powered Alarm Fee 174.40 174.40

Occupancy & Building Approval CertificateStandard Occupancy & Building Approval Certificate 95.00 95.00Temporary occupancy permit for an incomplete building 95.00 95.00Modification of an occupancy permit fordditional use of a building on a temporary basis 95.00 95.00A replacement of occupancy permit for permanentchange of the building’s use, Classification 95.00 95.00Strata Scheme or Plan of Resubdivision - for each strata unit - Min 10.50 10.50An occupancy permit for unauthorised works - Percentage of Works Value - Min $95 0.18% 0.18%A building approval certificate for unauthorised works - Percentage of Works Value - Min $95 0.38% 0.38%Replace an occupancy permit for an existing building 95.00 95.00A building approval certificate for an existing buildingwhere unauthorised work has not been done 95.00 95.00Extend the time during which an occupancy permit orbuilding approval certificate has effect 95.00 95.00

Demolition Permit FeesClass 1 or 10 95.00 95.00Class 2 to 9 (for each storey) 95.00 95.00Time Extension Fees 95.00 95.00

Builders Services Levy

Building or Demolition Permit - less than or equal to $45,000 61.65 61.65Building or Demolition Permit - over $45,000, percentage of value of work 0.137% 0.137%

Occupancy Permit or Building Approval Certificate 61.65 61.65

Unauthorised Building Works - less than or equal to $45,000 123.30 123.30 of work 0.274% 0.274%


Fees Charges 12

2015-16 ($)

2016-17 ($)

Building Permit Fees

Building Permit Application Fee for Amendment - Minimum 95.00 95.00Uncertified - Class 1 - 10 (Percentage of Estimated value) Min $95

0.32% 0.32%Certified - Class 1 and 10 (Percentage of Estimated Value) Min $95 0.19% 0.19%Certified - Class 2 and 9 (Percentage of Estimated Value) Min $95 0.09% 0.09%BCITF Levy (for work over $20,000) - % of the value of the work inc GST 0.20% 0.20%Swimming Pool Licence Inspection - Annual Fee 30.00 30.00Application as defined in regulation 31 2,100.00 2,100.00Planning Certification Fee

- minor applications, scheme & policy 10% of DA fee Delete

- major applications, scheme, policy & R-code 20% of DA fee Delete

Planning & Development Staff Schedule of Hourly Rates Executive Manager 88.00 88.00 Manager/Senior Planner/Consultant 66.00 66.00 Planning Officer 36.86 36.86

Other Staff 36.86 36.86

Secretarial/Administrative Officer 30.20 30.20


Fees Charges 13

2015-16 ($)

2016-17 ($)

PARKING SERVICES

Parking FeesSpecial Event Parking Fees-per entry 20.00 20.00Tradesperson Parking - per day per bay 35.00 50.00Parking Permit 15.00 20.00Private Parking Agreement Application 50.00

Withdrawal of infringment under private parking agreement 40.00

Impoundment Fees-Vehicle Impounding Fee 200.00 200.00-Towing Fee - Charged At Cost-Vehicle Storage Fee - per day or part thereof 20.00 30.00

COMMUNITY SERVICES

Welfare - Meals on Wheels BuildingHire per hour 18.00 18.00

Parks and GardensRowe ParkTennis Courts per hour 10.00 10.00Tennis Courts per hour-local schools 10.00 10.00

Parks and Reserves Facilities Use/Hire Commercial personal training / fitness class operatorsGroup Size1 - 4 people; per annum 200.00 200.005 - 10 people;per annum 500.00 500.0011 - 20 people;per annum 1,000.00 1,000.00Single session (up to 20 people) 30.00 30.00

Access to private property for construction / maintenance Irrigated ParkCar / light vehicle; m2/per week 1.25 1.25Truck / heavy vehicle; m2/per week 5.00 5.00Non-irrigated reserveCar / light vehicle; m2/per week 0.75 0.75Truck / heavy vehicle; m2/per week 2.50 2.50


Fees Charges 14

2015-16 ($)

2016-17 ($)

Minimum Call Out for Parks and Reserves access 90.00 90.00


Fees Charges 15

2015-16 ($)

2016-17 ($)

OtherTree planting (between 30-45L size) 350.00 350.00Tree planting (between 75-100L size) *Poinciana & Jacaranda only available in larger size. 500.00 500.00

Key Bond 100.00 100.00

If a Marquee is installed by HirerUp to 50sqm 600.00 600.00Over 50 sqm ($600 + per sqm in excess of 50sqm) 6.00 6.00

Minimum Bonds

No Alcohol 500.00 500.00

Alcohol 1,500.00 1,500.00

Social Functions 1,500.00 1,500.00

Reinstatement Bond if Marquee is installed 2,000.00 2,000.00


Fees Charges 16

2015-16 ($)

2016-17 ($)

Claremont Aquatic CentreAdmissionsSingle Daily Admission 5.60 5.7010 Admissions 53.00 54.1020 Admissions 103.00 105.0040 Admissions 201.60 205.6080 Admissions 391.20 399.20Family Pass (2 Adults & 2 Children) & 17.60 18.00 (1 Adult & 3 Children)

Child Entry FeesSingle Daily Admission 4.30 4.4010 Admissions 39.00 39.8020 Admissions 74.80 76.2040 Admissions 145.60 148.4080 Admissions 278.40 284.00Club Member 4.30 4.40Children under 4 years Free Free

Education Department Vacswim Entry FeesSingle Daily Admission 4.10 4.205 Day Child Pass 16.90 17.259 Day Child Pass 29.52 30.1510 Day Child Pass 31.20 31.80Single Daily Spectator Admission 2.00 2.005 Day Spectator Pass 9.00 9.009 Day Spectator Pass 15.30 15.3010 Day Spectator Pass 16.00 16.00

Seniors & Aged Pensioners (Including Disability & Invalid Pension Card)Senior,Aged Pension Card & Invalid Pensioner Card 3.70 3.8010 Admissions 32.20 32.8020 Admissions 62.40 63.6040 Admissions 120.80 123.2080 Admissions 232.80 237.60


Fees Charges 17

2015-16 ($)

2016-17 ($)

Tertiary Student Admissions(Including All Other Benefit Cards)Single Entry 5.60 5.7010 Admissions 53.00 54.1020 Admissions 103.00 105.0040 Admissions 201.60 205.6080 Admissions 391.20 399.20

Non-Swimmer Entry FeesNon-swimmers - daily 2.00 2.005 Admissions 9.00 9.009 Admissions 15.30 15.3010 Admissions 16.00 16.00

School Group Entry Fee (Including Swimming Carnivals)Schools' Groups 3.10 3.15

Professional Entry FeesDolphins Waterpolo Flippa Ball (1 child) 4.10 4.20Learn To Swim Entry Fee (1 child or 1 child + 1 adult) 4.30 4.40Claremont Football Club Single Entry 4.10 4.20

Aqua Aerobic FeesSingle entry 11.40 11.6010 Admissions 104.00 106.1020 Admissions 203.80 207.8040 Admissions 403.60 411.6080 Admissions 798.40 814.40

Town of Claremont Staff (permanent) Free Free

Other FeesMembership Card Fee (Replacement) 4.50 5.00Kickin' Back (Pool Party) 9.00 9.00Swim In Movie Night 9.00 9.00Mat Hire Fee for 30 mins 3.00 3.10Boot Camp (5 day camp) 110.00 110.00

Non Refundable Booking Deposit (for all bookings $100.00 +) 100.00 100.00


Fees Charges 18

2015-16 ($)

2016-17 ($)

Professional FeesDolphin Club Fee per Month 470.00 480.00WAPI Hire Fee per Game 140.00 145.00Commando Run + Lifeguard per Hour 140.00 145.00Lifeguard per Hour 46.00 47.00Duty Manager per Hour 59.00 60.00Clubrooms hire per hour 37.00 38.00

Pool Hire Fees & Charges50m Lane per hour 23.00 24.0025m Lane per hour 11.50 12.00Swimming Carnival Hire Fee (Half Day up to 3 hours) 155.00 160.00Swimming Carnival Hire Fee (Full Day 3 hours +) 310.00 315.00Night Carnival + 1 DM & 1 PLG 520.00 540.00Dive Pool (per hour) 33.00 34.00Dive Pool Lane (per hour) 11.50 12.00RLSS course hire fee (1 day course) + entry 100.00 105.00RLSS weekend course hire fee (3 days) + entry 200.00 205.00RLSS weekend course hire fee (5 days) + entry 300.00 310.00AUSTSWIM course hire fee (1 day course) + entry 100.00 105.00AUSTSWIM weekend course hire fee (3 days) + entry 200.00 205.00AUSTSWIM weekend course hire fee (5 days) + entry 300.00 310.00Membership period (12 months from purchase date) 3.10 DeleteRLSS and AUSTSWIM entry fee per person 4.10 4.20


Fees Charges 19

2015-16 ($)

2016-17 ($)

Lake Claremont Golf CourseGolf Course FeesStandard 9 Holes 12.00 12.00Seniors & Aged Pensioners (Including Disability & Invalid Pension 10.00 10.00Children (Under 16), Students (including Tertiary Student Card 10.00 10.00

Hire FeesGolf Clubs, Bag & Buggy - 9 holes & 18 holes 11.00 11.00

Claremont LibraryFees & ChargesBook Club Attendance 5.00 5.00Lost Membership Card Replacement 5.00 5.00Library Bags 2.00 2.00Overdue Item Fee (Per Item) 3.00 3.00Non Library Member Public Internet PC Use (per hour) 2.00 2.00

Printing from public access computers -A4 Mono 0.20 0.20-A3 Mono 0.30 0.30-A4 Colour 0.50 0.50-A3 Colour 1.00 1.00


Fees Charges 20

2015-16 ($)

2016-17 ($)

Claremont Community HubHub Meeting Room Hire

Fees per hour (individual and non commercial organisations) 20.00 20.00(Late and cancellation fee $10 and bond (if required) $50)* After hours subject to staffing

* Rates are double those listed for commercial organisationsRate - non commercial enterprise (discretion of Library Coordinator) 20.00 20.00Rate - commercial enterprise 40.00 40.00Library Hours for Library Meeting Room (max. of 6)Rate - commercial enterprise 15.00 15.00

Book Club attendance per session 5.00 5.00Class attendance per session at Claremont Hub 5.00 5.00

Freshwater Bay MuseumEducation Program Children 9.00 12.00Cancellation fee - 4 weeks prior to booked date 0.00 25.00Cancellation fee - 2 weeks prior to booked date 25.00 100.00Late cancellation fee - 48 hrs prior to booked date 100.00 full amount School Holiday Activity 15.00 20.00

Photographic Orders (Not including laboratory charge)Negative use fee-Per CopyPrivate 15.00 15.00Commercial 40.00 50.00Disk Charge 5.00 5.00

PublicationsStreet Histories 20.00 20.00Signal Cabin Guide 10.00 10.00

Tracks on Tracks DVD (Claremont Railway Heritage Celebration) 10.00 10.00

Museum Research Requests -ExternalOther Fees30 Minutes of part there of 20.00 20.00Photocopies 0.50 0.50


Fees Charges 21

2015-16 ($)

2016-17 ($)

INFRASTRUCTURE

Sundry Fees and ChargesRecords Search (per hour) 30.00 30.00Old Street signs 130.00 130.00Tree Preservation Plaques 1,000.00 1,000.00Permits [without Traffic Management approval] 7 working days before works 0.00 0.003 working days before works 50.00 50.001 working days before works 100.00 100.00Permits [with Traffic Management approval]7 working days before works 0.00 0.003 working days before works 100.00 150.001 working days before works 250.00 300.00

Verge / Footpath Bond (refundable fee)/ FeesVerge / Footpath Permit (Building works per 3 months) 100.00 100.00Demolition Permit Bond 5,000.00 5,000.00

Lakeway Development Bond 5,000.00 5,000.00Residential Development bond - Category 1 ( 0 points) 500.00Residential Development bond - Category 2 ( 1-2 points) 1,000.00Residential Development bond - Category 3 (3-5 points) 3,000.00Residential Development bond - Category 4 ( 6+ points) POA

Residential Development bond - minor works below $50,000 1,000.00

Residential Development bond - major works above $50,000 3,000.00Verge Bond - [without footpath] per m2 for developments 3+ dwellings 50.00 50.00Verge Bond - [with footpath] per m2 for developments 3+ dwellings 100.00 100.00Refund inspection beyond the first - per inspection 180.00 180.00

Private and Reimbursable Works (cost plus admin fee) POA POA

Town of Claremont Budget 2016-17 · Claremont Sunset Cinema & Photography $ 20,000 •...

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Transcript of Town of Claremont Budget 2016-17 · Claremont Sunset Cinema & Photography $ 20,000 •...