2015/16 Annual Budgetbudget must include certain information about the rates and charges that Council intends to levy as well as a range of other information required by the Regulations

and Strategic Resource Plan 2015/16 - 2018/19

2015/16 Annual Budget

Swan Hill Rural City Council | Budget 2015/16 2

Council’s main office can be contacted at: 45 Splatt Street (PO Box 488) SWAN HILL VIC 3585 Phone: 03 5036 2333 Facsimile: 03 5036 2340 Email: [email protected] Information sessions: Public information sessions about the draft budget will be held in Swan Hill and Robinvale. Robinvale Resource Centre – Monday, 11 May at 5.30pm. Swan Hill Town Hall – Tuesday, 12 May at 5.30pm. Members of the public are welcome to attend to learn more about the draft budget and ask questions. Making a submission: Submissions in relation to Council’s 2015/16 annual budget will close at 4pm on Friday, 5 June 2015. Process to adopt the budget:

Council will receive and hear submissions on Tuesday, 9 June 2015 at 2pm. Submissions will be considered at a Special Council Meeting on Tuesday, 23 June 2015

at 1pm. If no submissions are received Council will proceed to adopt the budget at this meeting.

Where submissions have been received Council will consider whether to amend or adopt the budget at a Special Council Meeting at 2pm on Tuesday, 30 June 2015.

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


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

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

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

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

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

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

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

3. Budget influences .............................................................................................................. 21

4. Budget highlights ............................................................................................................... 22

5. Budget Statements ............................................................................................................ 23

6. Analysis of Budgeted Income Statement ........................................................................... 35

7. Analysis of Budgeted Cash flow ........................................................................................ 40

8. Analysis of Capital Budget ................................................................................................. 42

9. Analysis of Budgeted Balance Sheet ................................................................................. 47

10. Analysis of Rates Determination Statement ....................................................................... 48

11. Strategic Resource Plan .................................................................................................... 50

12. Rating Strategy .................................................................................................................. 58

13. Borrowing Strategy ............................................................................................................ 61

14. Infrastructure Strategy ....................................................................................................... 63

Appendix A – Statutory Disclosures .......................................................................................... 65

Appendix B – Budgeted Statements ......................................................................................... 70

Appendix C – Capital Works and Major Projects program ........................................................ 76

Appendix D – Proposed 2015/16 Fees and Charges ................................................................ 82

Glossary of Terms .................................................................................................................... 83


Message from the Mayor In preparing this draft Council budget, our ultimate aim has been to keep rates to a minimum and to get good value from the money we have available. After considerable effort and consultation, I am thankful that the outcome we have achieved reflects this aim.

Through this proposed budget, Council will continue to deliver all of its current services in 2015/16 and provide extra funds for the important task of infrastructure maintenance and replacement.

We plan to spend more than $7.7 million on vital road infrastructure. More than $8.2 million will be spent to support the elderly within our communities and more than $5.3 million to maintain and improve recreational areas and facilities across the municipality. This includes lighting at Ken Harrison Sporting Complex soccer grounds, the Swan Hill Showgrounds and the Robinvale Motorcycle Club grounds.

Major infrastructure projects include the continued roll out of the Heartbeat of the Murray Experience at the Pioneer Settlement, ongoing Swan Hill Riverfront Redevelopment and development of stage 9 at Tower Hill.

Works requested through Community Plans will also be funded to the tune of $325,000, for towns including Robinvale, Ultima, Boundary Bend, Lake Boga, Nyah, Manangatang and Woorinen.

This will all be paid for through a number of means. Rates make up just 44 per cent of our income, followed by recurrent and non-recurrent grants, and user fees. This means that for every $1 of rates collected, we are able to provide $2.27 worth of services to the community.

Unfortunately, as has been the case in recent years, State and Federal governments have continued to reduce their funding to local government. This creates real challenges for us as we try to provide services to our community, and it also proves a challenge when planning ahead and preparing budgets.

While we as a Council face this pressure, we recognise the ongoing financial strains on families and businesses. As a result, we have worked hard to keep our rate increases to a minimum. This draft budget proposes a very low general rate rise of 2.38% (or 2.76% including garbage charges). We expect this to be one of the lowest rate increases in Victoria.

We encourage and value input from our community and so encourage residents, ratepayers, business people, and community groups to give their feedback on this proposed budget. We will host two information sessions for the community to learn more about this draft budget and ask questions. These will be held in Robinvale on 11 May and Swan Hill on 12 May. The details are included inside the front cover of this document.

Once feedback is received and Council adopts the budget, I will look forward to working with my fellow Councillors, Council management and staff, other levels of government and local residents as we implement this budget and progress our valuable community.

Cr Michael Adamson


Message from the Chief Executive Officer

Preparing Council’s annual budget is always a challenge, and this year was no different.

We faced many external challenges along the way – the major one being the continued non-indexation of the Commonwealth’s Financial Assistance Grants (FAGS), which has resulted in an income reduction of $312,000 in real terms over the past two years. When indexation is resumed in 2017/18, our permanent annual reduction is likely to be about $500,000.

We face further income reductions due to low interest rates on investments. And as a Council we continue to grapple with the Commonwealth’s Aged Care Reforms, which will eventually reduce the funding available for us to deliver HACC services to elderly people living in our communities.

We have planned a strong capital works and infrastructure maintenance program and will continue to provide as many as 100 core services to the community, all within the budgeted rate rise of 2.38%. This rise is expected to be well below the state average.

The low rate rise has only been possible through careful consideration of staffing levels and a commitment from management to be innovative and efficient in everything we do.

Following last year’s organisational restructure, management has introduced a process whereby all staffing positions are reviewed when the position becomes vacant through resignation or retirement. New positions funded from rates revenue need to be justified by a business case or externally funded.

Other savings are expected in the form of lower WorkCover premiums due to improved injury management, reduced street lighting costs due to the replacement of mercury vapour lights with LED lights, and reduced interest rate costs on borrowings due to the success of the Victorian Local Government pooled bond issue.

Council’s finances are in very good shape with low borrowings, excellent liquidity, and a sound operating surplus. Over the next 10 years, we will remain financially sustainable with rate rises approximating the Consumer Price Index.

I would like to remind residents that we are looking for input into this proposed budget and will host sessions to inform the community about the budget before it is adopted by Council.

Sessions will be held at the Robinvale Resource Centre on 11 May at 5.30pm and the Swan Hill Town Hall on 12 May at 5.30pm. Details will also be published in local newspapers and on Council’s website.

I encourage you to consider attending one of these sessions. We value your feedback and also welcome all submissions to the draft budget during the 28 day submission period.

Dean Miller

Chief Executive Officer


Executive summary

Council's 2015/16 Annual Budget is focused on achieving the objectives of the Council Plan within a tight financial environment. Council will continue to deliver all of its current services and provide extra funds for infrastructure maintenance and replacement, and with a moderate increase in the rate in the dollar of 2.38%. This is expected to be well below the state average.

Kerbside collection fees will increase 3.52%. Increased fees at landfills and transfer stations will be limited to increases in the consumer price index and the State Government imposed landfill levy.

Rates comprise only 44% of Council funding. That is for every $1 of rates collected, $2.27 in services is provided to the community. Over 100 ongoing services or programs are provided on a daily basis, as well as the maintenance, replacement and upgrade to $420 million worth of community assets.

The 2015/16 Council Budget includes a wide range of capital works and major projects across the municipality. These are detailed in Appendix C.

Council will continue to invest in vital transport infrastructure with more than $7.7 million planned to be spent on maintenance and reinstatement works. More than $8.2 million will be spent to support the elderly within our communities and more than $5.3 million to maintain and improve recreational areas and facilities across the municipality. Major projects, many of which are subject to successful grant applications, include a new laser light show at the Pioneer Settlement ($1.67 million), works requested through Community Plans ($0.32 millon) in Robinvale, Ultima, Boundary Bend, Lake Boga, Nyah, Manangatang and Woorinen; efficiency upgrades to street lighting ($0.2 million) which will result in lower operating costs, development of stage 9 at Tower Hill ($0.6 million) and works along the Swan Hill Riverfront ($1.7 million).

Setting a budget is always a challenging task, resulting in some people getting the project or service level increases they want, and others not. Some will be comfortable with the level of rates and others not. However, the Swan Hill Rural City Council 2015/16 Budget attempts to balance the needs of the whole community within the context of the Council Plan and moderate rate rise.


Strategic Planning Framework

Council’s Planning Framework

Annual budget

2013/14

Our Vision for the municipality

Our Mission To support our vision

Council Plan 2013-2017

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

Regional strategies Legislative

Responsibilities Council strategic plans

and financial plans

Values

Annual report

2014/15

2015/16

2016/17

2013/14

2014/15

2015/16

2016/17


Budget processes This section lists the budget processes to be undertaken in order to adopt the budget in accordance with the Local Government Act 1989 (the Act) and Local Government (Planning and Reporting) Regulations 2014 (the Regulations). Under the Act, Council is required to prepare and adopt an annual budget for each financial year. The budget must include certain information about the rates and charges that Council intends to levy as well as a range of other information required by the Regulations that support the Act. The 2015/16 budget, which is included in this report, is for the year 1 July 2015 to 30 June 2016 and is prepared in accordance with the Act and Regulations. The budget includes financial statements, being a budgeted Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows, and Statement of Capital Works. These statements have been prepared for the year ended 30 June 2016 in accordance with the Act and Regulations, and are consistent with the annual financial statements that are prepared in accordance with Australian Accounting Standards. The budget also includes information about the rates and charges to be levied, the capital works and major projects program to be undertaken, the human resources required, and other financial information Council needs to make an informed decision about the adoption of the budget. Prior to preparing the budget, officers review and update Council's long-term financial projections. Financial projections for at least four years are ultimately included in Council's Strategic Resource Plan, which is the key medium-term financial plan produced by Council on a rolling basis. Budget preparation, within this broader context, begins with officers preparing the operating and capital components of the annual budget during December, January and February. A draft consolidated budget is then prepared and Council considers various iterations at Council assemblies during February and March. A ‘proposed’ budget is prepared in accordance with the Act and submitted to Council in May for approval “in principle.” Council is then required to give public notice that it intends to adopt the budget. It must give 28 days notice of its intention to adopt the proposed budget and make the budget available for inspection at its offices and on its website. A person has a right to make a submission on any proposal contained in the budget and any submission must be considered before Council adopts the budget. The final step is for Council to adopt the budget after receiving and considering any submissions from interested parties. The budget must be adopted by 30 June 2015 and a copy submitted to the Minister within 28 days after adoption. The key dates for the budget process are summarised below: Budget process Timing

1. Officers update Council's long term financial projections Nov/Dec

2. Officers prepare operating and capital budgets Nov/Feb

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

4. Proposed budget submitted to Council for approval April

5. Public notice advising intention to adopt budget May

6. Budget available for public inspection and comment May

7. Public submission process undertaken May/June

8. Submissions period closes (28 days) June

9. Submissions considered by Council June

10. Budget and submissions presented to Council for adoption June

11. Copy of adopted budget submitted to the Minister Jun/Jul

12. Revised budget where a material change has arisen Jul/Jun


1. Linkage to the Council Plan

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

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

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

Community Engagement – We will ensure that our communities are engaged and informed.

Leadership – We will lead with integrity and encourage innovation.

Fairness – We will value and embrace the diversity of our community and ensure that all people are treated equally.

Accountability – We will be transparent in our activities and we value feedback.

Strategic Objectives Council delivers services and initiatives under 15 major service categories. Each contributes to the achievement of one of the four Strategic Objectives as set out in the 2013-17 Council Plan. The following table lists the four Strategic Objectives as described in the Council Plan. Strategic Objective Objective Governance and Leadership

Positive community engagement and inclusiveness Effective and efficient utilisation of resources Effective partnerships and relationships with key

stakeholders Community leadership through effective strategic

planning Community Wellbeing A sense of belonging, ensuring that all people have a

place in our community Community services that are efficient and responsive

to needs A community with a sense of pride and that can

achieve its aspirations Economic Growth A prosperous, growing and diverse local and regional

economy Resilient, innovative and sustainable businesses and

industries Strong partnerships with business community,

government and regional bodies An equipped and productive workforce


Strategic Objective Objective Built and Natural Environment

Infrastructure that is provided and appropriately maintained in accordance with agreed standards

A strong focus on Asset Management systems and planning

Sound policies and practices that protect and enhance our natural and built environment

A waste management program that is ecologically and financially sustainable

2. Services, initiatives and service performance indicators This section provides a description of the services and initiatives to be funded in the Budget for the 2015/16 year and how these will contribute to achieving the strategic objectives outlined in the Council Plan. It also describes a number of initiatives, major initiatives and service performance outcome indicators for key areas of Council’s operations. Council is required by legislation to identify initiatives, major initiatives and service performance outcome indicators in the Budget and report against them in the Annual Report to support transparency and accountability.

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

Services Service area

Description of services provided

Operational Exp Capital Exp

Total Exp (Revenue)

Net Cost $'000

Councillors and corporate management

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

1,992 -

1,992 -

1,992

Community relationships

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

193 -

193 -

193

Management of resources

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

4,734 2,070 6,804

(27,799) (20,995)


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

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

issues. 14) Assist with the review and implementation of Community Plans. 15) Develop Rural Land Use/Living Strategy. 16) Adopt the Swan Hill Residential Housing Strategy and complete the planning scheme amendments 17) Review of the Municipal Strategic Statement (MSS) taking into consideration appropriate

accommodation options. 18) Complete Rural Land Use Strategy that considers the potential impact of dewatered land and a

changing climate.

Major initiatives 19) General revaluation, supplementary and objection processing ($149,400). 20) Implementation of a project management system ($30,000). 21) Further develop Council IT processes as identified in the IT Strategy ($50,000). 22) Replace plant and fleet assets ($1,675,000). 23) Review of Council Rating Strategy ($40,000).

Service Performance Outcome Indicators

Service Indicator Performance Measure Computation

Governance Satisfaction

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

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


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




Total Exp (Revenue)

Net Cost $'000

Community facilitation Provide effective and ongoing liaison with, and support to, community and recreation groups.

965 447

1,412 (446)

966

Family and children’s services

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

2,091 -

2,091 (1,324)

767

Aged and disability services

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

8,094 -

8,094 (7,585)

509

Public amenities maintenance

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

2,238 561

2,799 (171) 2,628

Local laws and regulatory services

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

890 21

911 (578)

333

Swimming pools and sports venues

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

1,298 -

1,298 (127) 1,171

Recreation reserves, parks, playgrounds and street beautification

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

2,261 2,595 4,856

(2,081) 2,775


Service area



Total Exp (Revenue)

Net Cost $'000

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

456 -

456 (200)

256

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

1,030 142

1,172 (411)

761

Art gallery and museums

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

440 -

440 (135)

305

Performing arts

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

301 -

301 (178)

123

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

2,541 2,053 4,594

(5,041) (447)

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

101 -

101 (32)

69

Initiatives 24) Implement Youth Action Plan. 25) Provide leadership/support to the community as issues of significance arise. 26) Investigate and implement Council’s ongoing role regarding the community-based Aged Care

reforms. 27) Finalise, adopt and implement an Early Years Priority Plan. 28) Implement Disability Action Plan. 29) Promote the development of a strategy to enable communication of emergency management plans

and activities to Culturally and Linguistically Diverse (CALD) communities. 30) Support for new citizens to our municipality to work with the community with regards to projects that

provide safety for its members. 31) Pursue funding to develop a Diversity Plan and investigate the potential to develop a multicultural

hub. 32) Pursue future funding opportunities to work with the community on projects that provide community

safety. 33) Continue to implement actions from the Public Health and Wellbeing Plan.


34) Encourage community harmony, cultural understanding and tolerance. 35) Develop and implement a Cultural Plan. 36) Implement identified actions following the review of the Aboriginal Partnership Plan. 37) Continue involvement in Aboriginal Placement Program. 38) Be an active participant in the Aboriginal community planning processes throughout the municipality. 39) Implement actions from Youth Strategy 2015-2017 40) Implement actions from Early Years Plan 2014-2018

Major initiatives 41) Ongoing implementation of Community Plans and projects as identified in plans ($447,495). 42) New soccer ground lighting at the Ken Harrison Sporting Complex ($165,000) 43) Continue to engage a Rural Access Co-ordinator, with the aim of creating disability inclusive

communities ($107,190). 44) Ongoing redevelopment works at the Pioneer Settlement, including construction of a steam

workshop ($380,000) and the Heartbeat of the Murray laser light show ($1,672,650). 45) Efficiency upgrades to street lighting ($200,000). 46) Projects developed from the Swan Hill Riverfront Masterplan ($1,696,820). 47) Swan Hill Showgrounds lighting ($257,500).




Home and community care

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

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

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

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

Maternal and child health Participation

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

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

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

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

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

[Number of active library members / municipal population] x100

Aquatic facilities Utilisation

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

Number of visits to aquatic facilities / Municipal population

Animal management

Health and safety

Animal management prosecutions (Number of successful animal management prosecutions)

Number of successful animal management prosecutions

Food safety Health and safety

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

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


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




Total Exp (Revenue)

Net Cost $'000

Land development Acquire and dispose of Council properties, along with the management of the Tower Hill residential development.

1,065 600

1,665 (1,701)

(36)

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

675 -

675 (423)

252

Marketing and information services

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

890 -

890 -

890

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

449 -

449 (635) (186)

Infrastructure management

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

3,796 4,710 8,506

(4,226) 4,280

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

74 80

154 (265) (111)

Initiatives 48) Support key initiatives from the Loddon Mallee Regional Strategic Plan (LMRSP). 49) Review the Municipal Strategic Statement (MSS) with a view to encourage population growth. 50) Advocate for higher educational opportunities in our region. 51) Promote the availability of local university access. 52) Provide access to a study common room and access to professionals for university students.


53) Investigate new opportunities to support new business development. 54) Encourage the establishment of value adding industries. 55) Encourage organisations to joint tender for works and services. 56) Promote the benefits of the region as a place to live, work and invest. 57) Assist local businesses to up-skill and retrain their workforce. 58) Investigate opportunities arising from the Murray Darling Basin Plan. 59) Actively pursue opportunities for regionally-focused infrastructure. 60) Investigate options for renewable energy technologies for the municipality and investment attraction. 61) Investigate the possibility for railhead and rail freight centres in the municipality. 62) Advance the outcomes of the Central Murray Regional Transport Study. 63) Support the growth of Agriculture through appropriate advocacy and strategic planning. 64) Support local efforts to prevent Fruit Fly outbreaks. 65) Co-ordinate the establishment of an Agribusiness Advisory Committee

Major Initiatives 66) Economic development initiatives ($83,500). 67) Road construction and reconstruction projects ($2,100,000). 68) Unsealed road resheets ($1,046,420). 69) Road sealing and reseals ($860,000). 70) Tower Hill stage 9 residential development ($600,000).



Roads Satisfaction

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

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


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




Total Exp (Revenue)

Net Cost $'000

Tree maintenance Provide visually pleasing trees adjacent to streets and roads, and improve and enhance the environment with tree planting projects by local groups on Council owned land.

322 -

322 -

322

Natural resource management

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

307 -

307 (50) 257

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

752 -

752 (227)

525

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

414 -

414 (215)

199

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

423 -

423 -

423

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

354 28

382 -

382

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

2,439 200

2,639 (2,640)

(1)


Initiatives 71) Develop and implement Swan Hill and Robinvale Riverfront Masterplan. 72) Development of Chisholm Motor Sports Complex 73) Installation of bus shelters in Swan Hill 74) Pursue funding for the redevelopment of the Art Gallery 75) Implement staged redevelopment of the Pioneer Settlement. 76) Actively pursue suitable alternative opportunities arising from decommissioned irrigation

infrastructure. 77) Implement outcomes from the Swan Hill Regional Livestock Exchange review 78) Monitor opportunities for the potential for new municipal offices in Swan Hill and Robinvale as part of

a mixed use development. 79) Pursue funding for the levee bank at Robinvale. 80) Engage with appropriate organisations to collocate community facilities. 81) Active involvement in external discussions that affect the Murray River, its tributaries and lake

systems. 82) Maintain and improve the condition of Lake Boga foreshore and its environs, within Council’s area of

control, in collaboration with other stakeholders. 83) Develop a hazardous materials plan and structural fire plan. 84) Investigate a scheme to provide an incentive for undertaking responsible pet ownership training. 85) Investigate the connection of small towns to reticulated sewerage and potable water 86) Implement the Waste Management Plan. 87) Expand the green waste collection service. 88) Continue to lobby for a state-wide container deposit scheme. Major Initiatives 89) Construction of transfer station at Swan Hill Landfill ($200,000). 90) Projects as identified from the Waste Management Strategy ($73,300). 91) Roadside weeds and pest management program ($50,000). 92) Upgrade landfill site service roads and stormwater management ($36,050). 93) Planning studies for the Swan Hill bridge location ($40,000).

Service Performance Outcome Indicators Service Indicator Performance Measure Computation

Statutory planning

Decision making

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

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

Waste collection

Waste diversion

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

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


Performance Statement The service performance indicators detailed in the preceding pages will be reported on within the Performance Statement which is prepared at the end of the year as required by section 132 of the Act and included in the 2015/16 Annual Report. The Performance Statement will also include reporting on prescribed indicators of financial performance (outlined in section 11) and sustainable capacity, which are not included in this budget report. The full set of prescribed performance indicators are audited each year by the Victorian Auditor-General who issues an audit opinion on the Performance Statement. The major initiatives detailed in the preceding pages will be reported in the Annual Report in the form of a statement of progress in the report of operations.

Reconciliation with rates determination statement Net Cost Expenditure Revenue $’000 $’000 $’000 Governance and leadership (18,810) 8,989 (27,799) Community wellbeing 10,216 28,525 (18,309) Economic growth 5,089 12,339 (7,250) Built and natural environment 2,107 5,239 (3,132) Surplus for the year 1,398 55,092 56,490


3. Budget influences

Significant influences

There were a number of influences from the 2014/15 year that have had a significant impact on the setting of the 2015/16 budget. These include:

Continued non-indexation of Council's Grants Commission funding, resulting in a reduction of $312,000 in real terms over the past two years.

Significant funds for capital works budgeted for 2014/15 now to be completed in 2015/16.

Reduction in street lighting costs due to the replacement of mercury vapour lights with L.E.D lights.

Availability of borrowings at reduced interest rates due to the success of the Victorian Local Government pooled bond issuance.

An organisational restructure completed in June 2014 created savings in employee costs in 2014/15. Further savings from this restructure will occur during 2015/16.

Reduction in interest income due to low interest rates and changed legislation on the method of calculating interest on overdue rates.

Tight labour market for senior managers and some professional positions.

Expected savings in WorkCover costs due to improved injury management.

Key budget principles for the 2015/16 year

Guidelines setting out key budget principles upon which the budget is prepared were developed. These are:

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

The second year savings from the organisational restructure.

An emphasis on innovation, efficiency and asset rationalisation.

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

Real savings in expenditure and increases in revenue identified in 2014/15 to be preserved or used to fund initiatives identified in the Council Plan.

Operating revenues and expenses arising from completed 2014/15 capital projects to be included.

Availability of borrowings totalling $500,000 to fund specific capital projects if required.

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

Continuation of budgeted recurrent and cash surpluses.

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

Phased implementation of the Federal Government Aged Care Reform.


4. Budget highlights In addition to continuation of a wide range of existing services, the 2015/16 Council Budget includes a number of highlights, including:

2.76% increase in rate and waste management revenue. Comprising a 2.38% general rate rise and 3.52% increase in garbage charges.

Contribution to the proposed Robinvale Family Centre ($200,000)

Efficiency upgrades to street lighting ($200,000)

Youth Strategy review and implementation (including Freeza activities) ($67,310)

Fairfax Festival ($98,990) *

Robinvale Motorcycle Club Lighting ($92,145) *

Heartbeat of the Murray – laser light show ($1,359,775) *

Heartbeat of the Murray - pontoon ($198,275) *

Heartbeat of the Murray – Horseshoe Bend Park ($114,600)*

New soccer ground Lighting – Ken Harrison Sporting Complex ($165,000)*

Swan Hill Showground lighting upgrade ($257,500) *

Swan Hill Lawn Tennis Club hard-court renewal ($106,000) *

Lake Boga Catalina Park playground $80,000 *

Bromley Road beautification – Robinvale ($50,000)

Continued implementation of Community Plans throughout the municipality including Ultima, Boundary Bend, Robinvale, Lake Boga, Nyah, Managatang, and Woorinen ($344,925)

Wemen Hall public toilets ($32,050)

Nyah – Church Street drainage outfall ($28,875)

Total expenditure on roads, including external funding ($7,181,420)

Swan Hill Riverfront Masterplan projects ($1,696,820)*

* subject to external funding


5. Budget Statements

Budget Statements include:

Income Statement

Balance Sheet

Cash Flow Statement

Statement of Capital Works

Rates Determination Statement

Investment Reserves

This section sets out the budgeted financial statements for 2015/16 in detail. The information is the basis of the disclosures and analysis of the annual budget in this report.


Budgeted Income Statement For the year ending 30 June

2014/15 Budget

2014/15 Forecast

Actual

2015/16 Budget

$’000

Notes

$’000 $’000 Income from ordinary activities Rates and garbage charges 24,146 24,210 25,033 1 Statutory fees and fines 1,019 1,094 1,097 User fees 4,977 4,842 5,428 2 Grants – operating (recurrent) 13,256 12,998 13,525 3 Grants – operating (non-recurrent) 399 1,011 366 4 Grants – capital (recurrent) 1,980 2,009 2,017 Grants – capital (non-recurrent) 5,297 2,767 4,438 5 Contributions – cash non-recurrent 224 577 388 Contributions – non monetary assets 700 - - 6 Reimbursements 255 220 170 Interest 720 573 555 7 Net gain from disposal of assets 411 91 146 Other income (net of cost of goods sold) 1,231 1,185 2,230 8 Total income 54,615 51,577 55,393 Expenses from ordinary activities Employee benefits 19,707 19,266 20,018 9 Materials and services 12,515 12,431 13,348 10 Agency payments and community grants 5,708 5,834 6,044 Bad and doubtful debts 4 4 1 Depreciation and amortisation 8,264 8,160 8,052 Finance costs 499 368 443 Other expenses 1,022 991 960 Total expenses 47,719 47,054 48,866 Surplus 6,896 4,523 6,527 Movements in Equity Net increase in asset revaluation reserves 8,262 4,500 10,740 Total changes in equity 15,158 9,023 17,267 Non-recurrent items included in above results Income: Land sales 325 - 195 Grants and contributions – non-recurrent 5,696 3,778 4,804 Contributions – cash non recurrent 224 577 388 Capital contributions – non-cash 700 - - Once off Roads to Recovery grant increase - - 1,008 Operational expenditure reserve transfers (106) 395 (112) Expenditure: Major projects/once off items 1,119 1,766 1,714 Feasibility and planning studies 116 73 151 Non-recurrent items (5,604) (2,911) (4,418) Recurrent operating surplus 1,292 1,612 2,109


Budget Income Statement Variance Notes

1 The general rate in the dollar increased 2.38%, which generates an additional $508,000 in rate revenue. There are additional new rates collected on new developments and supplementary valuations of $152,000. Garbage charges increased an average of 3.52% ($94,000), and a reduction in the early payment of rates discount has generated a saving of $60,000.

2 User fees and charges are forecast to increase by $586,000, primarily due to commissioning the Heartbeat of the Murray laser light show at the Pioneer Settlement. Admissions income from this new attraction of $384,000 is forecast for 2015/16 with the corresponding increase in general admissions at the Pioneer Settlement forecast to raise an additional $135,000.

3 Grants – operating (recurrent) income is forecast to increase $527,000. This is due to the forecast increase in Consortium Packaged Aged Care grants. Council’s Financial Assistance Grants have been frozen at 2013/14 levels.

4 Non-recurrent operating grants are above the 2014/15 budget due to the receipt of flood recovery grants ($140,000) and State Revenue Office contribution towards providing property revaluation data ($92,000). Both these grants had been budgeted to be received in the 2013/14 year, however payment had been delayed pending final sign off of completed works by the funding bodies. Receipt of grant funding for the Indigenous Affairs program of $111,000 had not been forecast.

5 The major variance in the budget to forecast actual figures relate to the grant for the Pioneer Settlement Heartbeat of the Murray laser light show ($2,500,000). Grant funding for this project has been secured and funds are forecast to be received in 2015/16. The significant projects attracting grant funding in 2015/16 are the Heartbeat of the Murray project ($2,800,000) and the Swan Hill Riverfront Development ($1,086,000).

6 The 2014/15 budget allowed for $700,000 in developer contributed assets from the Tower Hill Estate development, however Council undertook the works on its own behalf.

7 Interest income for 2014/15 is expected to be $147,000 below forecast due to the deferral of the 2013/14 borrowings to replenish cash used to finance the defined benefits unfunded liability call and subsequent lower cash balances along with the historically low interest rates offered on investments.

8 Tower Hill land sales in 2015/16 are expected to be $1,000,000 above forecast.

9 Employee costs for 2014/15 are below forecast due to a number of positions that were vacated during the year and not filled. Employee costs for 2015/16 are forecast to increase by 3.9%. This is inclusive of the EBA increase, staff movements between employment bands and performance bonuses, along with a saving in WorkCover premiums.

10 Materials and services costs are expected to increase due to the General Revaluation to be conducted in 2015/16 ($149,000), the introduction of the Heartbeat of the Murray show at the Pioneer Settlement ($170,000) and the contribution toward the Robinvale Family Centre ($200,000).


Budgeted Balance Sheet As at 30 June

2014/15 Budget

$’000

2014/15 Forecast

Actual $’000

2015/16 Budget

$’000

Notes

Current assets Cash and cash equivalents 8,667 9,922 11,295 1 Trade and other receivables 1,821 1,890 1,968 Inventories 39 80 59 Assets held for sale 110 69 69 Other assets 270 222 235 Total current assets 10,907 12,183 13,626 Current liabilities Trade and other payables 2,871 2,630 2,498 2 Provisions 5,058 4,869 5,059 Interest bearing loans and borrowings 1,143 772 759 3 Total current liabilities 9,072 8,271 8,316 Net current assets 1,835 3,912 5,310 Non-current assets Trade and other receivables 118 131 131 Property, plant, equipment and infrastructure 439,196 419,592 435,202 Intangible assets 768 726 726 Total non-current assets 440,082 420,449 436,059 Non-current liabilities Interest bearing loans and borrowings 7,117 7,769 7,510 4 Provisions 1,718 1,693 1,693 Total non-current liabilities 8,835 9,462 9,203 Net assets 433,082 414,899 432,166 Equity Accumulated surplus/reserves 278,116 273,780 280,307 Asset revaluation reserve 154,966 141,119 151,859 Total equity 433,082 414,899 432,166

Budgeted Balance Sheet Variance Notes

1 Cash and cash equivalents for 2015/16 has increased due to the borrowing of $4.795 million in 2014/15, of which $3.5 million was to replenish Council’s working capital used to pay the unfunded superannuation call in 2012/13.

2 Trade and other payables are forecast to be reduced due to the reductions in capital works projects.

3

Current interest bearing loans and borrowings is lower than budget due to Council sourcing it’s loan funding in 2014/15 from the Municipal Association of Victoria (MAV) Local Government Funding Vehicle (LGFV). The budget had been prepared on the assumption that the loan would be for a 10 year term with a reducing principal balance. The 2014/15 loan of $4.795 million was entered into for a term of 7 years and is interest only. The 2015/16 budget has been prepared on the assumption that Council will borrow a further $0.5 million via the LGFV.

4 Non-current interest bearing loans and borrowings has increased due to the borrowing of an interest only loan of $4.795 million via the LGFV. Refer note 3.


Budgeted Cash Flow Statement For the year ending 30 June 2014/15

Budget

$’000

2014/15 Forecast

Actual $’000

2015/16 Budget

$’000

Notes

Cash flows from operating activities Rates 24,110 24,153 24,954 1 Statutory fees and fines 1,019 1,094 1,096 User charges and other fines (inclusive of GST) 5,474 5,326 5,971 2 Grants (inclusive of GST) 20,932 18,785 20,346 3 Interest 720 573 555 4 Other revenue (inclusive of GST) 3,144 3,394 4,294 5 Payments to suppliers (inclusive of GST) (21,252) (20,859) (22,525) Payments to employees (inclusive of GST) (19,465) (19,051) (19,828) 6 Net cash provided by operating activities 14,682 13,415 14,863 Cash flows from investing activities Proceeds from financial assets - 4,669 - Payment for property, plant and equipment, infrastructure (16,029) (18,108) (13,506) 7 Proceeds from sale of property, plant and equipment, infrastructure 752 457 731

Net cash used in investing activities (15,277) (12,982) (12,775) Cash flows from financing activities Borrowing costs (499) (368) (443) Proceeds from interest bearing loans and borrowings 1,295 4,795 500 8 Repayment of interest bearing loans and borrowings (1,180) (923) (772) Net cash provided by (used in) financing activities (384) 3,504 (715) Net increase/(decrease) in cash held (979) 3,937 1,373 Cash and cash equivalents at the beginning of the financial year 9,646 5,985 9,922

Cash and cash equivalents at the end of the financial year 8,667 9,922 11,295


Budgeted Cash Flow Statement (continued)

2014/15 Budget

2014/15 Forecast

Actual

2015/16 Budget

Notes

$’000 $’000 $’000 Reconciliation to operating result Net surplus from operations 6,896 4,523 6,527 Depreciation and amortisation 8,264 8,160 8,052 Profit on asset disposals (411) (91) (146) Non-cash capital contributions (700) - - Borrowing costs 499 368 443 Movements in:

Current receivables (33) (54) (78) Other operating assets 22 (12) 21 Inventories (45) (34) (14) Current payables/accruals (52) 333 (132) Current provisions 242 216 190 Current trust funds - 6 -

Net movement in assets / liabilities 134 455 (13) Net cash provided by operating activities 14,682 13,415 14,863


Budgeted Cashflow Statement Variance Notes

1

The general rate in the dollar increased 2.38%, which generates an additional $508,000 in rate revenue. There are additional new rates collected on new developments and supplementary valuations of $152,000. Garbage charges increased an average of 3.52% ($94,000), and a reduction in the early payment of rates discount has generated a saving of $60,000.

2

User fees and charges are forecast to increase by $586,000, primarily due to commissioning the Heartbeat of the Murray laser light show at the Pioneer Settlement. Admissions income from this new attraction of $384,000 is forecast for 2015/16 with the corresponding increase in general admissions at the Pioneer Settlement forecast to raise an additional $135,000.

3 The forecast actual result for 2014/15 is $2,147,000 below forecast due to the grant for the Heartbeat of the Murray ($2,500,000) now expected in 2015/16.



6

Employee costs for 2014/15 are below forecast due to a number of positions that were vacated during the year and not filled. Employee costs for 2015/16 are forecast to increase by 3.9%. This is inclusive of the EBA increase, staff movements between employment bands and performance bonuses, along with a saving in WorkCover premiums.

7

Payments for property, plant, equipment and infrastructure are expected to be $2,079,000 higher than the 2014/15 budget. This is due to a large number of capital works projects that were expected to be spent in 2013/14 but were carried forward into the 2014/15 year. Specific variances are covered in more detail in the Statement of Capital Works variance analysis.

8

Council deferred its budgeted borrowings from 2013/14 ($3,500,000) and included this amount in its borrowings for 2014/15 and entered into a borrowing agreement using the MAV’s Local Government Funding Vehicle. Council borrowed $4,795,000 over a period of seven years in an interest only loan agreement. The 2015/16 budget has been prepared on the assumption that Council will borrow a further $500,000 via the LGFV.


Statement of Capital Works

For year ending 30 June 2014/15 2014/15 2015/16 Notes

Capital Works Area Budget Forecast Actual

Budget

$’000 $’000 $’000 Land 280 10 600 Buildings 446 1,187 541 1 Plant and office equipment 1,271 1,728 1,866 2 Sealed roads 6,218 7,322 3,724 3 Unsealed roads 1,097 1,131 1,046 Kerb and channel 92 - - Footpaths 174 270 185 Drainage 1,509 1,154 28 Parks and open space - 1,071 2,016 4 Recreation and leisure - 1,045 529 4 Waste management - 200 200 5 Other infrastructure 1,977 525 577 4 Heritage and culture 3,665 2,465 2,194 6 Total capital works and asset purchases 16,729 18,108 13,506 Represented by: Renewal 12,392 11,430 8,360 Upgrade 969 1,249 581 New assets 3,368 5,429 4,565 Total capital works and asset purchases 16,729 18,108 13,506 Includes donated assets of:- Roads, streets, bridges and footpaths 500 - - Drainage 200 - - Total donated infrastructure assets 700 - -


Statement of Capital Works Variance Notes

1

The forecast result for 2014/15 is $741,000 above budget due to a number of projects forecast to be completed in the 2013/14 year but not finished until 2014/15. These projects were the new Scout / Band Hall ($127,935), Piangil consolidated building ($395,000) and the Nyah West Kindergarten ($76,925)

2 Plant and equipment purchases are forecast to be $457,000 higher than budget due to deferred purchases.

3 Redevelopment works at the Swan Hill Aerodrome budgeted in 2013/14 ($1,111,000) were carried forward and completed in 2014/15.

4 Asset categories for parks & open space and recreation & leisure were created in 2014/15 to align Council’s asset categories with the Victorian Auditor-General’s model financial statements. Capital works for these asset categories were previously budgeted as ‘other infrastructure.’

5 Construction of a transfer station at the Swan Hill Landfill had not been budgeted. This project is funded from the waste management capital works reserve and grants.

6 The Heartbeat of the Murray laser light show has a staged completion timeframe over the current and next financial year due to the approval of grant funds.


Rates Determination Statement For the year ending 30 June 2014/15 2014/15 2015/16 Notes Budget Forecast

Actual Budget

$’000 $’000 $’000 Income Rates and garbage charges 24,146 24,210 25,033 1 Statutory fees and fines 1,019 1,094 1,097 User fees 4,977 4,842 5,428 2 Grants – operating (recurrent) 13,256 12,998 13,525 3 Grants – operating (non-recurrent) 399 1,011 366 4 Grants – capital (recurrent) 1,980 2,009 2,017 Grants – capital (non-recurrent) 5,297 2,767 4,438 5 Contributions – cash non-recurrent 224 577 388 Reimbursements 255 220 170 Interest income 720 573 555 6 Proceeds from disposal of assets 752 458 731 Other income 1,231 1,185 2,230 7 Total income 54,256 51,944 55,978 Expenses Employee benefits 19,707 19,266 20,018 8 Materials and services 12,515 12,483 13,348 9 Agency payments and community grants 5,708 5,834 6,044 Bad and doubtful debts 4 4 1 Finance costs 499 368 443 Other expenses 1,022 991 960 Total expenses 39,455 38,946 40,814 Net operating result 14,801 12,998 15,164 Less capital items / loans Capital expenditure and asset purchases (16,029) (18,108) (13,506) 10 Loan principal redemption (1,128) (870) (772) 11 Proceeds from loans 1,295 4,795 500 12 Rates determination result (1,061) (1,185) 1,386 Reserve transfers (net) 1,160 3,691 12 13

Budget result surplus 99 2,506 1,398


Rates Determination Statement Variance Notes

1

The general rate in the dollar increased 2.38%, which generates an additional $508,000 in rate revenue. There are additional new rates collected on new developments and supplementary valuations of $152,000. Garbage charges increased an average of 3.52% ($94,000), and a reduction in the early payment of rates discount has generated a saving of $60,000.

2

User fees and charges are forecast to increase by $586,000, primarily due to commissioning the Heartbeat of the Murray laser light show at the Pioneer Settlement. Admissions income from this new attraction of $384,000 is forecast for 2015/16 with the corresponding increase in general admissions at the Pioneer Settlement forecast to raise an additional $135,000.

3 Grants – operating (recurrent) income is forecast to increase $527,000. This is due to the forecast increase in Consortium Packaged Aged Care grants. Council’s Financial Assistance Grants have been frozen at 2013/14 levels.

4

Non-recurrent operating grants are above the 2014/15 budget due to the receipt of flood recovery grants ($140,000) and State Revenue Office contribution towards providing property revaluation data ($92,000). Both these grants had been budgeted to be received in the 2013/14 year, however payment had been delayed pending final sign off of completed works by the funding bodies. Receipt of grant funding for the Indigenous Affairs program of $111,000 had not been forecast.

5

The major variance in the budget to forecast actual figures relate to the grant for the Pioneer Settlement Heartbeat of the Murray laser light show ($2,500,000). Grant funding for this project has been secured and funds are forecast to be received in 2015/16. The significant projects attracting grant funding in 2015/16 are the Heartbeat of the Murray project ($2,800,000) and the Swan Hill Riverfront Development ($1,086,000).



8

Employee costs for 2014/15 are below forecast due to a number of positions that were vacated during the year and not filled. Employee costs for 2015/16 are forecast to increase by 3.9%. This is inclusive of the EBA increase, staff movements between employment bands and performance bonuses, along with a saving in WorkCover premiums.

9 Materials and services costs are expected to increase due to the General Revaluation to be conducted in 2015/16 ($149,000), the introduction of the Heartbeat of the Murray Show at the Pioneer Settlement ($170,000) and the contribution toward the Robinvale Family Centre ($200,000).

10

The 2014/15 forecast actual is significantly higher than the 2015/16 budget due in part to the Swan Hill Aerodrome redevelopment carried forward from 2013/14 ($1,110,000) and significant grant funded projects undertaken in 2014/15 for the Chisholm Reserve drag strip ($2,250,000) and Heartbeat of the Murray ($2,260,000).

11

Loan principal redemption is $258,000 below budget due to the 2014/15 borrowings being sourced from the LGFV. This is a seven year interest only loan, and the budget had been prepared on the basis of a 10 year principal and interest loan. Council has sourced borrowings from the LGFV to take advantage of significant interest savings.

12

Budgeted borrowings of $3,500,000 in 2013/14 had been delayed due to Council’s favourable cash position, with the intention of using the LGFV to obtain funds at a significantly lower interest rate. In 2014/15 Council borrowed this $3,500,000 along with the 2014/15 budgeted amount of $1,295,000 from the LGFV upon its launch. Interest savings are expected over the seven year term of this loan. The forecast for 2015/16 is to borrow $500,000 to aid the funding for Council’s capital works program.

13

A significant number of grant funded projects have been carried forward to the 2014/15 year. These projects have been funded in prior years and funds transferred to specific purpose reserves. Many of these projects should be completed in 2014/15 so the movement in reserve transfers for 2015/16 is significantly lower as less carried forward reserve funded works are envisaged.


Investment Reserves As at 30 June Reserve 2014/15

Forecast Actual

Transfers to Reserve

Transfers from

Reserve

2015/16 Budget

$’000 $’000 $’000 $’000

Restricted: Car parking 143 10 - 153 Outfall drainage 10 - - 10 Unused grants 2,753 153 (673) 2,233 Robinvale drainage 100 50 - 150 Swan Hill drainage 408 200 - 608 Resort and recreation 54 5 - 59 Landfill rehabilitation and

development 1,731 490 (154) 2,067 Total restricted reserves 5,199 908 (827) 5,280 Discretionary:

Asset and infrastructure replacement 367 130 (228) 269

Tower Hill development 728 400 - 1,128 Superannuation contingency 150 100 - 250 Loan repayment 80 422 - 502 Other discretionary 1,236 9 (926) 319

Total discretionary reserves 2,561 1,061 (1,154) 2,468 Total reserves 7,760 1,969 (1,981) 7,748


6. Analysis of Budgeted Income Statement This section of the budget analyses the expected income and expenses of the Council for the 2015/16 year.

Budgeted income statement

Ref

2014/15 Forecast

Actual $’000

2015/16 Budget $’000

Variance

$’000 Total income 51,577 55,393 3,816 Total expenses (47,054) (48,866) (1,812) Surplus for the year 4,523 6,527 2,004 Grants – capital (non-recurrent) (2,767) (4,438) (1,671) Capital contributions - other sources

(390) (271) 119

Adjusted underlying surplus 6.1 1,366 1,818 452 6.1 Adjusted underlying surplus ($452,000 increase) The adjusted underlying result is the net surplus for the year adjusted for non-recurrent capital grants and capital contributions from other sources. The adjusted underlying result for the 2015/16 year is a surplus of $1,818,000 which is an increase of $452,000 from the forecast 2014/15 result. In calculating the adjusted underlying result, Council has excluded grants received for capital purposes which are non-recurrent and capital contributions from other sources.

Operating Income

2014/15 2015/16 Forecast

Actual Budget Variance

$’000 $’000 $’000

Income from ordinary activities Rates and garbage charges 24,210 25,033 823 Statutory fees and fines 1,094 1,097 3 User fees 4,842 5,428 586 Grants – operating (recurrent) 12,998 13,525 527 Grants – operating (non-recurrent) 1,011 366 (645) Grants – capital (recurrent) 2,009 2,017 8 Grants – capital (non-recurrent) 2,767 4,438 1,671 Contributions – cash non-recurrent 577 388 (189) Reimbursements 220 170 (50) Interest 573 555 (18) Net gain from disposal of assets 91 146 55 Other income (net of cost of goods sold) 1,185 2,230 1,045 Total income from ordinary activities 51,577 55,393 3,816


Rates and Garbage Charges

2014/15 2015/16 Forecast


$’000 $’000 $’000 % Rates 21,164 21,824 660 3.1% Rate abandonments (36) (40) (4) (11%) Early payment rates discount (130) (70) 60 46% Rates (new development) 101 108 7 7% Waste management charges 2,686 2,781 95 3.5% Marketing levy 343 347 4 1% Debt collection costs recovered 82 83 1 1% Total rates and garbage charges 24,210 25,033 823 3.4%

The general rate in the dollar increased 2.38%, which generates an additional $508,000 in rate revenue. A further $152,000 is collected from new developments and supplementary valuations. An increase in rate abandonments due to ratepayer objections has been allowed due to new land valuations arising from the general and supplementary revaluations. The early payment rates discount amount is expected to reduce as the discount offered is reduced from 1.5% to 1.0%, to reflect low interest rates offered by banking institutions. Waste management charges on existing services will increase by 3.77% on 120 litre bins, 3.21% on 240 litre rubbish bins and a reduction of 12% on 240 litre green waste bins.

Statutory Fees and Fines Statutory fees and fines comprise income generated for Council as a result of Federal or State legislation or Council by-laws, including planning fees, animal registration, parking fees and fines. User Fees User fees comprise amounts charged to recipients of Council goods and services to fully or partially cover the cost of delivering those services. In a limited number of cases, Council recovers a gross profit margin as part of the user charge. User fees are budgeted to increase primarily by inflation. User charges are projected to increase by 12.1% or $586,000. The main area contributing to the increase is the introduction of the Heartbeat of the Murray laser light show at the Pioneer Settlement. Income from admissions to the show of $384,000 is forecast for 2015/16 along with the accompanying increase in general admissions at the Pioneer Settlement forecast to raise an additional $135,000. A detailed listing of fees and charges is included in Appendix D.


Grants – Operating (Recurrent) Recurrent grants are received from State and Federal governments for full or partial cost of some services provided by Council. Generally, recurrent grants will increase by CPI. 2015/16 is the second year of no indexation of Victoria Grants Commission (VGC) revenue from the Federal Government. This loss of indexation amounts to approximately $312,000. Recurrent grants received from the State and Federal governments continue to reduce in real terms as Council costs increase and increased service elements exceed increases in CPI. Major recurrent grants within the budget include:

2014/15 2015/16 Service Area Forecast


$’000 $’000 $’000 %

Grants Commission 6,205 6,173 (32) (1%) Families and children’s services 815 826 11 1% Federally-funded aged and disability services 4,095 4,673 578 14% State-funded aged and disability services 1,357 1,344 (13) (1%) Grants – Operating (Non-recurrent) Non-recurrent grants are received from State and Federal governments for full or partial cost, of once off operational projects to be undertaken by Council. A listing of these projects can be found in Appendix C – Major projects program.

Grants – Capital (Recurrent) Recurrent capital grants relate to Roads to Recovery funding received from the Federal government.

Grants – Capital (Non-recurrent) Capital grants include all monies received from State, Federal and community sources for the purposes of funding the capital works program. For a full list of capital works projects and the associated grant funding received for each project refer to Appendix C.

Contributions – Cash Non-recurrent Cash contributions are expected to decrease during 2015/16.

2014/15 2015/16 Forecast


$’000 $’000 $’000 %

Operational programs / projects 187 117 (70) (37%) Capital works 390 271 (119) (31%) Total contributions – cash non-recurrent 577 388 (189) (33%) The majority of the 2014/15 contributions received relate to major project contributions from user groups. There are no major projects with significant income contributions forecast for the 2015/16 year. Project contributions can be viewed in more detail in Appendix C.

Reimbursements Reimbursements comprise of WorkCover and insurance claims. A small decrease is due to a reduction in WorkCover claims.

Interest Investment interest income is expected to decrease during 2015/16 due to the historically low interest rates currently offered on investments. The budget has allowed for these rates to remain low and factored in reductions in the official cash rate set by the Reserve Bank of Australia for the 2015/16 financial year.


Net Gain from Sale of Assets Net gain from sale of assets represents the amount for which Council assets are sold or traded-in, less the depreciated value of the asset at the time of sale. The amount budgeted each year changes marginally depending on the timing of scheduled individual plant and equipment replacements. The budget for 2015/16 sees an increase in income due to the sale of land at Blackwire Reserve.

Other Income (Net of cost of goods sold) Other income is made up of sundry items that don’t fit the earlier classifications. The majority of this income item is represented by land sales at Tower Hill. The increase in the budgeted income is due to the increased sales at Tower Hill due to the upcoming development and release of Stage 9.

Operating Expenses

2014/15 2015/16 Item Forecast


$’000 $’000 $’000

Expenses from ordinary activities Employee benefits 19,266 20,018 752 Materials and services 12,431 13,348 917 Agency payments and community grants 5,834 6,044 210 Bad and doubtful debts 4 1 (3) Depreciation and amortisation 8,160 8,052 (108) Finance costs 368 443 75 Other expenses 991 960 (31) Total expenses from ordinary activities 47,054 48,866 1,812

Employee Benefits Employee benefits include salary, wages and other costs of employing staff (e.g. WorkCover, superannuation, leave entitlements), and involves direct employees and staff employed through agencies. Employee costs are forecast to increase by 3.9% or $752,000 compared to 2014/15. This increase primarily relates to EBA increases, reclassifications, performance bonuses and a shift of $74,000 from capital projects to ordinary operating activities. A number of positions that were vacated during 2014/15 were not readvertised as a result of the organisational restructure. The forecast actual is $505,000 lower than the budget set for 2014/15.

Materials and Services Payments for materials and services comprises goods and services purchased for the general operations and activities of Council and the cost of non-recurrent operational items funded through Council’s major projects budget process. The major variances in this category are additional funds allocated to road and infrastructure maintenance, an increase in major project expenditure and an increase in community support and events.


The items comprising materials and services are:

2014/15 2015/16 Item Forecast


$’000 $’000 $’000 %

Waste management 1,680 1,750 70 4% Road and infrastructure maintenance 1,616 1,797 181 11% Tower Hill development costs 1,008 1,020 12 1% Major projects 1,398 1,546 148 11% Building maintenance and repairs 699 787 88 13% Organisational support 1,203 1,245 42 3% Cleaning 667 602 (65) (10%) Community support and events 1,222 1,542 320 26% Cultural and heritage programs 429 399 (30) (7%) Insurance 621 674 53 9% Utilities 1,063 1,050 (13) (1%) Parks and reserves maintenance 441 470 29 7% Professional services 384 466 82 21% Total materials and services 12,431 13,348 917 7% Agency Payments and Community Grants Total contributions paid by Council to other organisations are budgeted to increase during 2015/16. This category of expenses includes funds received from Federal or State government. These are redirected to other organisations as well as additional payments from Council to help groups fund their activities. These groups include organisations such as Swan Hill Incorporated (Special Marketing Levy) and the local municipal units of the State Emergency Service. Council also receives federally-funded grants for Packaged Aged Care and provides these services to 10 other municipalities as the lead agency for the region. The largest items in this category are: 2014/15 2015/16 Item Forecast


$’000 $’000 $’000 %

Community aged care packages 4,534 4,697 163 4% Swan Hill Incorporated (Special Marketing Levy) 341 346 5 1% Swan Hill Leisure Centre Committee of Management 450 470 20 4% Community grants and donations 398 420 22 6% Depreciation and Amortisation Depreciation represents an allocation of the current replacement cost of Council assets over their remaining economic life. The increase is consistent with the additional capital expenditure budgeted for the year, plus an allowance for increased replacement cost of existing assets.

Finance Costs Borrowing costs are the interest paid by Council on loans. The budget reflects the movement in the total outstanding loan balance in accordance with Council’s borrowing strategy. More detail is discussed in the section on Rates Determination Statement (Section 10) and Council’s Borrowing Strategy (Section 13).

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


7. Analysis of Budgeted Cash flow This section of the budget analyses the expected cash flows for the 2015/16 year. The analysis is based on three main categories of cash flow. In summary these are: Operating activities – these activities refer to the cash generated or used in the normal service

delivery functions of the Council.

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

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

2014/15 2015/16

Service Area Forecast Actual

Budget Variance

$’000 $’000 $’000 % Inflows Inflows (Outflows) (Outflows)

Cash flows from operating activities

Payments (including GST) (39,910) (42,353) (2,443) 6% Receipts (including GST) 53,325 57,216 3,891 7% Net cash provided by operating activities 13,415 14,863 1,448 11% Cash flows from investing activities Proceeds from financial assets 4,669 - (4,669) (100%) Proceeds from sale of assets (including GST) 457 731 274 60% Payments for asset renewals and acquisitions (including GST) (18,108) (13,506) 4,602 (25%) Net cash used in investing activities (12,982) (12,775) 207 (2%) Cash flows from financing activities Borrowing costs (368) (443) (75) 20% Proceeds from interest bearing liabilities / leases 4,795 500 (4,295) (90%) Repayment of interest bearing liabilities/ leases (923) (772) 151 (16%) Net cash provided by (used in) financing activities 3,504 (715) (4,219) (120%) Net increase / (decrease) in cash Cash at the beginning of the year 5,985 9,922 3,937 66% Cash at the end of the year 9,922 11,295 1,373 14% Represented by Cash and investment reserves Restricted 5,199 5,280 81 2% Discretionary 2,561 2,468 (93) (4%) Working capital 2,162 3,547 1,385 64%

9,922 11,295 1,373 14%


Operating Activities Cash Flow Refers to the cash generated or used in the normal service delivery functions of Council. Cash remaining after paying for service provision to the community might be available for investment in capital works, or repayment of debt. Operating activities will generate $14.86 million during 2015/16. This is an 11% increase on the forecast $13.42 million generated in 2014/15.

Investing Activities Cash Flow Refers to cash generated or used in the enhancement or creation of infrastructure and other assets. These activities also include the acquisition and sale of other assets such as vehicles, property and equipment. Capital expenditure is expected to decrease by $4.6 million in 2015/16. Significant projects to be undertaken are the Heartbeat of the Murray laser light show, Stage 9 Tower Hill residential estate, Pioneer Settlement steam workshop, Ken Harrison Sporting Complex soccer ground lighting and the Swan Hill Riverfront.

Financing Activities Cash Flow Refers to cash generated or used to finance Council functions and includes borrowings from financial institutions. These activities also include repayment of the principal component of loan repayments for the year. Council will borrow $0.5 million during 2015/16 to help finance a significant capital works program of more than $13.5 million. Council’s borrowing and cost of servicing expenses as a percentage of total revenue remains at a very low 0.8% (0.7% in 2014/15).

Cash and Investment Reserves Council is budgeting to utilise cash reserves to help fund expenditure. The majority of these funds represent allocated expenditure in 2014/15 that will now be expended in 2015/16. Explanation of investment categories is as follows:

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

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

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


8. Analysis of Capital Budget This section analyses the planned capital works expenditure budget for the 2015/16 year and the sources of funding for the capital budget. 8.1 Capital works expenditure Capital Works Areas Ref

Forecast Actual

2014/15 $’000

2015/16 Budget

$’000

Variance

$’000 WORKS CARRIED FORWARD Property Buildings 222 - (222) Total property 222 - (222) Heritage and culture Heritage and culture 5 1,811 1,806 Total heritage and culture 5 1,811 1,806 Infrastructure Sealed roads 1,112 209 (903) Footpaths and cycleways 101 - (101) Drainage 807 - (807) Rec, leisure and community facilities 261 230 (31) Parks, open space and streetscapes 300 419 119 Other infrastructure 103 217 114 Total infrastructure 2,684 1,075 (1,609) Total works carried forward 8.1.1 2,911 2,886 (25) NEW WORKS Property 8.1.2 Land 10 600 590 Buildings 965 541 (424) Total property 975 1,141 166 Plant and equipment 8.1.3 Plant, machinery and equipment 1,583 1,696 113 Furniture & equipment 145 170 25 Total plant and equipment 1,728 1,866 138 Heritage and culture 8.1.4 Heritage and culture 2,460 383 (2,077) Total heritage and culture 2,460 383 (2,077) Infrastructure 8.1.5 Sealed roads 6,160 3,420 (2,740) Unsealed roads 1,131 1,046 (85) Footpaths and cycleways 169 185 16 Kerb & channel 50 95 45 Drainage 347 28 (319) Rec, leisure and community facilities 784 298 (486) Parks, open space and streetscapes 771 1,598 827 Waste management 200 200 - Other infrastructure 422 360 (62) Total infrastructure 10,034 7,230 (2,804) Total new works 15,197 10,620 (4,577) Total capital works expenditure 18,108 13,506 (4,602) Represented by: Asset renewal expenditure 8.1.6 11,433 8,361 (3,072) New asset expenditure 8.1.6 5,426 4,564 (862) Asset upgrade expenditure 8.1.6 1,249 581 (668) Total capital works expenditure 18,108 13,506 (4,602)


8.1.1 Carried forward works ($2.89 million) At the end of each financial year there are projects that are either incomplete or not commenced due to factors including planning issues, weather delays, extended consultation and the timing of grant applications. For the 2014/15 year it is forecast that $2.89 million of capital works will be incomplete and be carried forward into the 2015/16 year. The more significant projects include redevelopment works at the Pioneer Settlement ($1.8 million), Swan Hill Riverfront Masterplan projects ($0.19 million), the Swan Hill Showgrounds Lighting upgrade ($0.23 million) and the Annuello Wemen Road reconstruction ($0.21 million). 8.1.2 Property ($1.14 million) The property class comprises land, buildings and building improvements including community facilities, municipal offices, sports facilities and pavilions. For the 2015/16 year, $1.14 million will be spent on site works to release residential land at Tower Hill estate ($0.6 million), capital maintenance to buildings across the municipality ($0.32 million), alterations to municipal offices ($0.12 million), and solar on buildings ($0.1 million). 8.1.3 Plant and equipment ($1.87 million) Plant and equipment includes plant, machinery and equipment, furniture and equipment, computers and telecommunications. For the 2015/16 year, $1.87 million will be spent on plant, equipment and other projects. The more significant projects include ongoing cyclical replacement of the plant and vehicle fleet ($1.68 million), upgrade and replacement of information technology ($0.17 million) and replacement of parking ticket machines ($0.02 million). 8.1.4 Heritage and culture ($0.38 million) Heritage and culture includes site buildings and exhibits at the Pioneer Settlement, artworks at the Swan Hill Regional Art Gallery and library books. For the 2015/16 year, $0.38 million will be spent on replacement of library books ($0.13 million) and construction of a steam workshop at the Pioneer Settlement ($0.25 million). 8.1.5 Infrastructure ($7.23 million) Infrastructure includes roads, bridges, footpaths, drainage, recreation, leisure and community facilities, parks, open space and streetscapes, off street car parks and other structures. For the 2015/16 year, $4.45 million will be spent on road projects. The more significant projects include local road reconstructions and reseals on sealed roads ($1.8 million), federally funded Roads to Recovery projects ($2.02 million), and road resheeting on unsealed roads ($0.64 million). $0.27 million will be expended on upgrading footpaths throughout the municipality and drainage improvements in Nyah ($0.03 million). $2.45 million will be spent on parks, open space and streetscapes, including Swan Hill Riverfront Masterplan projects ($1.44 million), sportsground lighting upgrades ($0.19 million), tennis hard court resurfacing ($0.10 million), playground upgrades ($0.11 million), irrigation system upgrades ($0.05 million), bus shelters ($0.05 million), caravan park improvements ($0.08 million), construction of a waste transfer station ($0.2 million) and Community Plan implementation and projects ($0.23 million). 8.1.6 Asset renewal ($8.36 million), new assets ($4.56 million) and upgrade ($0.58 million) A distinction is made between expenditure on new assets, asset renewal, upgrade and expansion. Expenditure on asset renewal is expenditure on an existing asset, or on replacing an existing asset that returns the service of the asset to its original capability. Expenditure on new assets does not have any element of expansion or upgrade of existing assets but will result in an additional costs for future operation, maintenance and capital renewal. The major projects included in the above categories, which constitute expenditure on new assets, are Swan Hill Riverfront Masterplan projects ($1.7 million), lighting of the soccer ground at Ken Harrison Sporting Complex ($0.17 million), Tower Hill Estate roadworks and associated concrete works ($0.6 million), construction of a waste transfer station at Swan Hill landfill ($0.2 million), bus shelters in Swan Hill ($0.05 million), street beautification works in Robinvale ($0.05 million) and upgrade of Nyah drainage outfall ($0.03 million). The remaining capital expenditure represents renewals and upgrades of existing assets.


Source: Appendix C.


8.2 Funding sources Sources of Funding Ref

Forecast Actual

2014/15 $’000

2015/16 Budget

$’000

Variance

$’000 Works carried forward Current year funding Grants 61 2,950 2,889 Contributions 29 220 191 Borrowings 125 - (125) Council cash - operations (11) (1,347) (1,336) - proceeds on sale of assets - - - - reserves specific purpose 2,093 768 (1,325) - reserves discretionary 615 294 (321) Total works carried forward 8.2.1 2,912 2,885 (27) New works Current year funding Grants 8.2.2 4,895 3,505 (1,390) Contributions 306 36 (270) Borrowings 591 500 (91) Council cash - operations 8.2.3 7,597 6,084 (1,513) - proceeds on sale of assets 8.2.4 457 731 274 - reserves specific purpose 8.2.5 947 (400) (1,347) - reserves discretionary 8.2.6 403 165 (238) Total new works 15,196 10,621 (4,575) Total funding sources 18,108 13,506 (4,602)


8.2.1 Carried forward works ($2.89 million) At the end of each financial year there are projects that are either incomplete or not commenced due to factors including availability of grants, planning issues, weather delays, extended consultation and the timing of grant applications . For the 2014/15 year it is forecast that $2.89 million of capital works will be incomplete and be carried forward into the 2015/16 year. $1.06 million in actual carry forward funding will be joined by $1.8 million in new source funds for projects at the Pioneer Settlement including Heartbeat of the Murray laser light show ($1.8 million), Swan Hill Riverfront projects ($0.26 million), lighting upgrade at the Swan Hill showgrounds ($0.23 million), reconstruction of the Annuello Wemen Road ($0.21 million), Community Plans implementation and projects ($0.22 million), and playground strategies and site works in Swan Hill and Lake Boga ($0.14 million). 8.2.2 Grants ($3.51 million) Capital grants include all monies received from State and Federal sources for the purposes of funding the capital works program. Significant grants and contributions are budgeted to be received for Swan Hill Riverfront Masterplan projects ($1.09 million), Roads to Recovery projects ($2.02 million), lighting and tennis hard court resurfacing at Ken Harrison Sporting Complex ($0.18 million), and construction of waste transfer station at Swan Hill Landfill ($0.15 million). 8.2.3 Council cash - operations ($5.08 million) Council generates cash from its operating activities, which is used as a funding source for the capital works program. It is forecast that $5.08 million will be generated from operations to fund the 2015/16 capital works program. 8.2.4 Council cash - proceeds from sale of assets ($1.73 million) Proceeds from sale of assets include motor vehicle and plant sales in accordance with Council’s plant renewal policy ($0.54 million), Tower Hill land sales ($1.0 million), and strategic land sales ($0.19 million). 8.2.5 Reserve - specific purpose ($-0.4 million) Council has significant cash reserves, which it uses to fund its annual capital works program. The reserves include monies set aside for specific purposes such as carparking and drainage. In addition Council has preserved funds from previous years as a result of grants and contributions received in advance. For 2015/16, $0.4 million will be transferred to reserve to fund the next construction stage of Tower Hill Estate roads, drainage and associated concrete works. 8.2.6 Reserve - discretionary ($0.17 million) In addition to specific purpose reserves, Council also has discretionary reserves for plant and vehicle replacements, waste management and land acquisition. It is forecast that $0.23 million will be transferred from the Plant Replacement Reserve to fund this year’s operation, $0.05 million will be drawn from the Waste Capital Reserve to fund the waste transfer station, and $0.11 million transferred to reserve for future strategic land purchases. A full list of Capital Works and Major Projects is available as Appendix C.


9. Analysis of Budgeted Balance Sheet

This section of the budget analyses the movements in assets, liabilities and equity between 30 June 2015 and forecast 30 June 2016.

30/6/2015 Forecast Actual

$’000

30/6/2016 Budget

$’000

% Change Forecast to

Budget

%

Current assets 12,183 13,626 12% Current liabilities 8,271 8,316 1% Net current assets 3,912 5,310 36% Non-current assets 420,449 436,059 4% Non-current liabilities 9,462 9,203 (3%) Net non-current assets 410,987 426,856 4% Net assets 414,899 432,166 4% Equity Accumulated surplus/reserves 273,780 280,307 2% Asset revaluation reserve 141,119 151,859 8% Total equity 414,899 432,166 4%

Current assets (12% increase) The increase reflects the use of cash reserves to fund future capital works and major projects. Current liabilities (1% increase) The increase in operational and capital expenditure is expected to lead to a higher level of trade creditors at 30 June 2016. Non-current assets (4% increase) Capital expenditure is budgeted to exceed depreciation and some asset classes are scheduled for revaluation during the year. Non-current liabilities (3% decrease) Ongoing repayment of loans is reducing our loan liability balances. Equity (4% increase) The increase is due to the budgeted operational surplus and asset revaluations.

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

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

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

Achievement of anticipated annual surpluses as indicated.

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


10. Analysis of Rates Determination Statement

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

2014/15 2015/16 Change Forecast

Actual Budget Forecast

to Budget $’000 $’000 $’000 %

Income Rates, garbage charges and marketing levy 24,210 25,033 823 3% Statutory fees and fines 1,094 1,097 3 - User fees 4,842 5,428 586 12% Grants – operating (recurrent) 12,998 13,525 527 4% Grants – operating (non-recurrent) 1,011 366 (645) (64%) Grants – capital (recurrent) 2,009 2,017 8 - Grants – capital (non-recurrent) 2,767 4,438 1,671 60% Contributions – cash non-recurrent 577 388 (189) (33%) Reimbursements 220 170 (50) (23%) Interest income 573 555 (18) (3%) Proceeds from disposal of assets 458 731 273 60% Other income 1,185 2,230 1,045 88% Total income 51,944 55,978 4,034 8%

Expenses Employee benefits 19,266 20,018 752 4% Materials and services 12,483 13,348 865 7% Contributions paid 5,834 6,044 210 4% Bad and doubtful debts 4 1 (3) (75%) Finance costs 368 443 75 20% Other expenses 991 960 (31) (3%) Total expenses 38,946 40,814 1,868 5% Net operating result 12,998 15,164 2,166 17% Less capital items / loans Capital expenditure and asset purchases (18,108) (13,506) 4,602 (25%) Loan principal redemption (870) (772) 98 11% Proceeds from loans 4,795 500 (4,295) (90%) Rates determination result (1,185) 1,386 2,571 217% Reserve transfers (net) 3,691 12 (3,679) (100%) Budget result surplus 2,506 1,398 (1,108) (44%) The majority of the significant variations in the Rates Determination Statement above are explained in Section 6 on the Analysis of the Budgeted Income Statement. The items not covered in that section are explained as follows.


Capital Expenditure and Asset Purchases

Refer Appendix C –for full listing of capital expenditure and asset purchases.

Loan Principal Redemption The decrease in loan redemption is related to the continual payout of Council loans. The loan borrowed in 2014/15 was a seven year ‘interest only’ loan, so principal repayment of this loan will not occur until the end of the loan term.

Reserve Transfers Significant funding was carried forward from 2013/14 to 2014/15 for projects that had not yet been completed in the previous financial year. The number and value of carry forward projects into 2015/16 has reduced significantly, therefore the value of reserve transfers have reduced as well.

Proceeds from Loans Proceeds from loans are generally used to help fund our capital works program. Borrowings in 2014/15 is to fund $1.295 million of capital works and $3.5 million to replenish cash associated with the repayment of Council’s share of the Vision Super defined benefits superannuation scheme unfunded liability. The borrowings for 2015/16 are entirely for new capital works projects. Refer Section 13.

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


11. Strategic Resource Plan A high-level summarised Strategic Resource Plan for the years 2015/16 to 2018/19 has been developed as part of Council’s forward financial planning and to enable Council to consider the budget in a longer-term context. The plan takes the objectives and strategies as specified in the Council Plan and expresses them in financial and resource terms for the next four years. The Plan will be updated on an annual basis to ensure the underlying assumptions remain accurate and to take account of any unexpected changes. These changes can be quite significant especially where capital grants become available, a major project is delayed, a new government-funded program becomes available or government funding is reduced. In preparing the Strategic Resource Plan, the Council has complied with the following principles of sound financial management: Prudent management of financial risks reliant to debt, assets and liabilities. Provision of reasonable stability in the level of rate in the dollar (Council’s tax rate). Consideration of the financial effects of Council decisions on future generations. Accurate and timely disclosure of financial information. The key objective of the Strategic Resource Plan is financial sustainability in the medium and long-term, while achieving the Council Plan objectives. Council also intends to take advantage of current financial conditions and any available government funding to pursue its ambitious long-term growth targets for the municipality. Other key objectives that underpin the Strategic Resource Plan are: Maintaining existing service levels with any increases funded externally from efficiencies or

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

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


Financial Plan The following table summarises the key financial results for the next four years as set out in the Strategic Resource Plan for years 2015/16 to 2018/19. Appendix B includes a more detailed analysis of the financial resources to be used over the four year period.

Forecast

Actual Budget Strategic Resource Plan

Projections Trend Indicator 2014/15 2015/16 2016/17 2017/18 2018/19 +/o/-

$’000 $’000 $’000 $’000 $’000 Surplus for the year 4,523 6,527 6,211 6,018 5,836 - Adjusted underlying result 1,366 1,818 2,735 1,897 1,956 + Cash and investments balance 9,922 11,295 12,738 14,148 15,945 + Cash flow from operations 13,415 14,863 12,575 14,854 15,239 + Capital works expenditure 18,108 13,506 12,388 13,141 13,477 o

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

Budget Strategic Resource Plan Projections

Auditor General Ratio High Risk

(Red) Medium Risk

(Yellow) Low Risk (Green) 2015/16 2016/17 2017/18 2018/19

Underlying result ratio <-10% -10%-0% >0% 12.0% 12.1% 10.6% 10.2% Liquidity <=1.0 1.0 -1.5 >1.5 1.6 2.0 2.3 2.5 Indebtedness >60% 40-60% <40% 27.9% 24.7% 23.8% 23.8% Self-financing >10% 10-20% >20% 30.6% 25.1% 28.6% 28.7% Investment gap <=1.0 1.0-15 >1.5 1.7 1.5 1.5 1.5

Using the VAGO ratios, Council has attained a low risk score in all assessments. This being the case, Council will retain its overall low risk score. Key Assumptions/Outcomes

Rates – continued increases in rate revenue are expected due to the value of economic development that is anticipated to occur over the next four years. Rateable Capital Improved Value (CIV) is conservatively expected to increase by approximately $135 million from new development over this time. Council’s Rating Strategy is to capture increased CIV due to development as additional rate revenue rather than using it to reduce the rates paid by existing ratepayers. Rate increases are forecast over the four years in line with CPI.

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

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

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


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

Employee costs – forecast to increase in line with national and industry trends, with the exception of 2015/16, which reflect the impact of the organisational restructure concluded in June 2014.

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

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

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

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

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

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

2015/16 2016/17 2017/18 2018/19 Consumer Price Index 2.50% 2.75% 2.75% 2.75% Wages growth (including performance payments) 4.25% 4.25% 4.25% 4.25% Loan borrowing rate 4.50% 4.75% 5.00% 5.25% Council cost index (average) 3.39% 3.10% 2.98% 3.20% Government funding (average change) 2.50% 2.75% 2.75% 2.75% User charges (average change) 4.50% 4.75% 4.75% 4.75%

As well as the general influences, there are also a number of specific influences that relate directly to service areas or activities. The most significant changes in these areas are: Waste Management – EPA requirements and State Government levies Council is required to set aside specific reserves on an annual basis to cover the future costs of municipal tip rehabilitation and replacement. An allocation of approximately $450,000 per year over the life of the plan has been set aside to cover these costs. In addition, the State Government is dramatically increasing the levies Council must pay on waste disposed in municipal landfills. The cost of these imposed charges is funded from the waste management charges for kerbside collection and tip usage fees. In 2015/16 the waste management charge will increase by 3.52% (3.77% for 120 litre bins and 3.21% for 240 litre bins). Road Management Act and Road Management Strategy Council’s annual expenditure is expected to be at the levels identified in the Road Management Plan. Roads to Recovery grants will be used for reconstruction and upgrades rather than maintenance. In 2015/16 Council is expecting a once off increase in Roads to Recovery funding. Council has maintained its own expenditure at 2014/15 levels in 2015/16 and will increase them in 2016/17 when the Roads to Recovery funding returns to normal levels. Building Maintenance and Buildings Asset Management Plan Council intends to allocate additional funds for building maintenance, replacement and rationalisation of approximately $25,000pa over and above general cost increases. Government Funded Services Where the Government provides additional funds for specific service levels increases or for new services, Council may take these on a case by case basis. The long-term strategy is based on maintenance of existing government-funded services only.


New or increased service levels Other than noted above, new or increased service levels will generally only be considered where they are required by legislative or imposed changes or can be funded from savings from the existing Council budget or external revenue sources. Tower Hill Significant income is expected to be realised through the development and sale of residential allotments on the Council owned land at Tower Hill, Swan Hill. Net returns from the sales process should progressively increase over the coming years as a substantial part of the initial development costs will be fully recovered over the first 15 years of the development. Other asset management plans Once roads, buildings and playgrounds asset management plans are fully funded, the projected additional funding allocation will be directed towards other infrastructure assets including footpaths, drainage, heritage assets etc. Pioneer Settlement The forward estimates reflect significant reinvestment in the Pioneer Settlement, broadly in accordance with the Pioneer Settlement Masterplan. The successful grant application for the Heartbeat of the Murray project will enable a significant part of the redevelopment to occur in 2015/16. Some of the initial revenue increases will be directed to improve maintenance and replacement of assets and business development. The balance will be returned to Council’s bottom line. Community Planning Council has committed an increasing level of financial resources to implement Community Plans. This funding is $325,255 in 2015/16. Funding will be capped at $280,000 for the remainder of the plan. Strategic land acquisition

Over the four years of the plan, Council has budgeted to set aside some funds for strategic land purchases, should opportunities present themselves. Council is also reviewing its existing land holdings to ensure they are required for public needs. Surplus land will be disposed. Aged care reform

The Federal Government is proposing significant reform to the way aged care services are funded and delivered. The exact nature, timing and effect of the proposed changes are still being assessed. Council is beginning to phase in the anticipated affects of the Aged Care Reform to reduce the risk of a sudden impact on services.


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

Indicator Measure

Not

es Forecast


Projections Trend 2014/15 2015/16 2016/17 2017/18 2018/19 +/o/-

Operating position Adjusted underlying result

Adjusted underlying surplus (deficit) / Adjusted underlying revenue

1 9.7% 13.5% 12.4% 11.6% 11.0% +

Liquidity Working capital Current assets /

current liabilities 2 147.3% 163.9% 199.6% 225.5% 249.0% +

Unrestricted cash Unrestricted cash / current liabilities

57.1% 67.7% 72.8% 87.7% 101.3% +

Obligations Loans and borrowings

Interest bearing loans and borrowings / rate revenue

3 35.4% 33.2% 30.6% 28.3% 27.5% -

Loans and borrowings

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

5.4% 4.9% 5.2% 4.6% 3.1% -

Indebtedness Non-current liabilities / own source revenue

30.0% 27.9% 24.7% 23.8% 23.8% -

Asset renewal Asset renewal expenses / depreciation

4 140.1% 103.8% 79.7% 100.2% 111.1% -

Stability Rates concentration

Rate revenue / adjusted underlying revenue

5 51.8% 51.4% 51.4% 51.3% 51.9% o

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

0.7% 0.8% 0.8% 0.8% 0.8% o

Efficiency Expenditure level Total expenditure /

no. of property assessments

$3,978 $4,131 $4,104 $4,248 $4,282 +

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

$1,202 $1,364 $1,401 $1,482 $1,523 +

Workforce turnover

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

16.2% 16.2% 16.3% 16.4% 16.4% o

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


Notes to indicators

1

Adjusted underlying result – An indicator of the sustainable operating result required to enable Council to continue providing core services and meeting its objectives. Improvement in financial performance is expected over the period. Continued losses would mean reliance on Council's cash reserves or increased debt to maintain services.

2 Working capital – The proportion of current liabilities represented by current assets. Working capital is forecast to increase as the result of continual operating surpluses and the establishment of cash backed reserves as a contingency against unbudgeted costs.

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

4

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

5 Rates concentration – Reflects extent of reliance on rate revenues to fund all of Council's ongoing services. Trend indicates Council will become more reliant on rate revenue compared to all other revenue sources due to government grants not keeping pace with cost increases.

Staff The range of services that Council delivers involves the abilities, efforts and competencies of 228.5 effective full-time equivalents (EFT) as at 30 June 2015. The skills and qualifications of Council’s workforce is diverse, including aged care, civil engineering, curatorial, library, environmental health, finance, planning, building, marketing, nursing and many other fields. The employment of Council’s staff is governed by the Workplace Relations Act, Local Authorities Award and the Swan Hill Rural City Council Enterprise Agreement (EBA). These agreements provide for general and performance-based salary increases as well as a number of workplace flexibilities and other benefits aimed at improving efficiency and attracting/retaining staff. Council’s staff strategies include:

A new organisational structure became effective on 1 July 2014. The new structure has generated savings in employee costs and has improved management effectiveness.

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

Ongoing implementation of the workforce strategy including:

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

A slight reduction in staff over the four years of the plan has been factored in. The reduction is related to the Aged Care Reforms. Where opportunities present, Council will employ staff if external funding becomes available to advance the municipality in its initiatives as identified in the Council plan.


A summary of the number of effective full time (EFT) Council staff is included as follows:

Summary of Permanent Staff

2015/16

EFT 2016/17

EFT 2017/18

EFT 2018/19

EFT Governance and leadership Permanent full time 38.0 38.0 38.0 38.0 Permanent part time 7.7 7.7 7.7 7.7 Community wellbeing Permanent full time 48.0 48.0 48.0 48.0 Permanent part time 49.2 46.7 44.2 44.2 Economic growth Permanent full time 67.0 67.0 67.0 67.0 Permanent part time 3.6 3.6 3.6 3.6 Built and natural environment Permanent full time 14.0 14.0 14.0 14.0 Permanent part time 1.0 1.0 1.0 1.0 228.5 226.0 223.5 223.5 Total Permanent full time 167.0 167.0 167.0 167.0 Permanent part time 61.5 59.0 56.5 56.5 228.5 226.0 223.5 223.5

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


Infrastructure Council provides, maintains and is responsible for the replacement of $420 million of assets. The majority of these assets comprise infrastructure such as roads, drains, community buildings and recreation centres vital to the social wellbeing and economic development of the municipality and its people.

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

Budget Strategic Resource Plan

Projections

2015/16 $’000

2016/17 $’000

2017/18 $’000

2018/19 $’000

Total capital renewal and upgrade expenditure 8,941 7,525 9,439 11,030

Total annual depreciation expense (8,052) (8,171) (8,534) (8,970)

Other capital expenditure 4,565 4,863 3,702 2,447

Annual depreciation funding (gap) / surplus 5,454 4,217 4,607 4,507


12. Rating Strategy

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

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

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

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

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

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

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

During 2015/16 Council intends to undertake a complete review of its Rating Strategy. The outcome of this review will be implemented in 2016/17.

Current Year Rates and Charges The 2015/16 budgeted rates and charges comprise three elements:

Special marketing levy Waste management service charges General and differential rates

The special marketing levy will be raised based on the scheme adopted by Council in April 2014. This caps the overall level of the levy to increase by CPI each year. All revenue collected from the special marketing levy is redirected to Swan Hill Incorporated to fund the operations and marketing activities of that organisation on behalf of its members, the local business operators. Waste management service charges (garbage charge) will increase by 3.52%. The charge for the optional green waste collection service has decreased 12% due to economies of scale.


The waste management charges are budgeted as follows:

Bin Size 2014/15 Charge

2015/16 Proposed

Charge Increase Increase

$ $ $ $

120 litre 265 275 10 3.77% 240 litre 405 418 13 3.21%

240 litre green waste 125 110 (15) (12%) This year’s rate rise has been set after taking into account the following:

The need to cover general and unavoidable cost increases reduced grants commission income.

Additional infrastructure and building maintenance expenditure.

In total, Council’s rate revenue increases since amalgamation are below that of similar and neighbouring councils and Council’s proposed 2015/16 rate revenue increase is expected to be well below the state average.

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

It is anticipated that in order to maintain current service levels and begin to provide for the future replacement of ageing infrastructure, Council will need to capture and retain rates from all new development and CPI movements in property values. The 2015/16 rates will be based on capital improved valuations derived from the 2014 general revaluation of all properties within the municipality, adjusted for valuation objections and supplementary valuations. The impact of the 2014/15 rating levels and new property values and valuation objections by sector can be seen in the table below:

Properties on the fringe of Swan Hill are included under the urban – other category. These properties are still serviced by Swan Hill but are not in the Swan Hill drainage district.

Land Use Category

% of Total Rates

Payable 2011/12

% of Total Rates

Payable 2012/13

% of Total Rates

Payable 2013/14

% of Total Rates

Payable 2014/15

Rate

Rates Payable 2015/16

$’000

% of Total Rates

Payable 2015/16

Residential - Swan Hill 30% 30% 30% 29% 0.00673405 6,335 29% Residential - Robinvale 4% 3% 4% 3% 0.00673405 752 3% Residential Vacant Land – Swan Hill and Robinvale 1% 1% 1% 1% 0.01346810 91 -

Urban – other 13% 13% 11% 11% 0.00647504 2,462 11% Commercial – Swan Hill 8% 7% 7% 7% 0.00841756 1,574 7% Commercial – Robinvale 1% 1% 1% 1% 0.00841756 139 1% Industrial and other commercial 3% 3% 3% 3% 0.00673405

0.00647504 764 4%

Recreational - - - - 0.00647504 17 - Sub-total urban 59% 58% 57% 55% 12,134 55% Farming – irrigation 25% 28% 28% 30% 0.00647504 6,461 30% Farming – dry land 16% 14% 15% 15% 0.00582754 3,229 15% Total farming 41% 42% 43% 45% - 9,690 45% TOTAL 100% 100% 100% 100% - 21,824 100%


The rates and garbage charges paid on average property values compared to 2014/15 are as follows:

Property Type 2014/15 Average

Rates

2015/16 Average

Rates Annual

Increase % Increase Per Week

Residential Swan Hill * $1,707 $1,756 $49 2.83% $0.94 Residential Robinvale * $1,275 $1,313 $38 2.98% $0.73 Total urban (rates only) $1,369 $1,402 $33 2.38% $0.63 Dry land farming (rates only) $2,643 $2,706 $63 2.38% $1.21 Other farming (rates only) $3,195 $3,272 $77 2.38% $1.48 All properties (rates only) $1,803 $1,846 $43 2.38% $0.83 * Includes garbage bin charges of an average $312 for 2014/15 and $327 for 2015/16. Capital Improved Values The 2015/16 rates will be based on the 2014 general revaluation and any development that has occurred during 2014/15. Therefore changes in the amount of rates payable for each property will not be uniform. Some properties will experience a lower increase in rates, while others will experience an increase greater than the average.


13. Borrowing Strategy In the development of the long-term financial plan (Section 11), borrowings were identified as an important funding source for the capital works program. Council has established a goal to advance several key projects to underpin the growth targets in the Council Plan. Council intends to borrow funds to help fund these key projects. The projects are expected to attract significant external funding thereby providing extra value to ratepayers over and above the cost of the borrowing. The extremely low interest rates make this an attractive way of funding major projects. The long-term plan includes the results of an analysis of Council’s debt position against state averages over a number of different indicators. It also shows the results of prudential ratios used by the Victorian State Government to assess the loan capacity of local governments. It is Council’s intention to not exceed $9 million in outstanding debt, even though this is well below the level that can be comfortably accommodated. Council has set a goal of reducing debt to under $8 million by the end of 2018/19. Further debt reductions are planned through to 2019/20 to allow spare debt capacity to fund peaks in the infrastructure replacement cycle. The following table shows the effect of the planned Council borrowings for the next four years on total borrowings outstanding at year end and the prudential ratios applicable.

Year

Total Borrowings

(incl Finance Leases) 30 June

Liquidity CA/CL Ratio

Debt Mgt Loan Principal /

Rates and Charges

Debt Servicing Finance Costs / Total Revenue

Debt Exposure Total

Liabilities/ Realisable

Assets $’000 %

2008/09 6,568 2.51 37% 1.1% 25% 2009/10 6,654 2.25 35% 1.0% 21% 2010/11 7,287 2.33 37% 0.9% 22% 2011/12 7,111 1.58 34% 0.9% 26% 2012/13 5,841 1.33 27% 0.8% 23% 2013/14 4,668 1.63 20% 0.7% 21% 2014/15 8,541 1.47 35% 0.7% 28%

2015/16 8,269 1.64 34% 0.8% 26%

2016/17 7,863 2.00 29% 0.8% 22% 2017/18 7,536 2.26 24% 0.7% 21% 2018/19 7,579 2.49 24% 0.7% 19% Threshold >1.2 >60% <5% None set

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


Current Year Borrowings Council will continue to take advantage of low interest rates to enable several significant projects to be completed during 2015/16. New loans are budgeted to be $500,000. The 2015/16 borrowings will be used to help fund:

Item Budgeted

Cost $

Solar energy for Council buildings 100,000 Swan Hill Riverfront development 350,000 Soccer ground lighting – Ken Harrison Sporting Complex 50,000 $500,000

While budgeted, Council borrowings are only used to supplement cash flow if absolutely necessary. Total loans outstanding will decrease by $272,000 to $8,269,000, or 33% of rates and charges revenue. Budget net debt redemption and interest is $1,215,000, which is well below the 2005/06 level as a percentage of rates. The history and projection of Council borrowings and debt servicing is given in the table below:

Financial Year

Net Loans Outstanding at Year End Incl Unfunded

Superannuation Liability

New Borrowings

Annual Principal and Interest Costs Incl

Unfunded Superannuation

(Net of Sinking Fund Loans)

% Rates and Charges

$’000 $’000 $’000

2005/06 6,780 750 1,611 11.2 2006/07 6,473 750 1,509 9.7 2007/08 6,560 1,000 1,642 9.6 2008/09 6,568 1,160 1,531 8.7 2009/10 6,654 1,250 1,470 7.8 2010/11 7,288 1,800 1,525 7.8 2011/12 6,955 860 1,663 8.0 2012/13 5,736 - 1,656 7.5 2013/14 4,668 - 1,481 6.4 2014/15 8,541 4,795^ 1,291 5.0

2015/16 8,269 500 1,215 5.0

2016/17 7,863 500 1,331 5.0 2017/18 7,536 500 1,225 5.0 2018/19 7,579 500 843 3.0

^ Includes $3.5 million to fund repayment of Unfunded Superannuation Liability.


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

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

Asset Management Plan for Bridges

Parks and Reserves Strategy

Playground Strategy

Various township strategies and masterplans

Water Management and Use Strategy

Asset Management Plan for Council Buildings

Asset Management Plan for Plant and Fleet

Asset Management Plan for Kerbs and Channel

Asset Management Plan for Footpaths

Waste Management Strategy and Asset Management Plan These strategies and plans form the basis of Council’s four year capital works that is then incorporated into Council’s four year financial plan. The four year capital works plan is reviewed annually to ensure it represents the current capital expenditure priorities of Council. A key objective of the capital works plan is to maintain or preserve Council’s existing assets at desired condition levels. If sufficient funds are not allocated for asset preservation then Council’s investment in those assets will reduce, along with the capacity to deliver services to the community over the longer term. A measure of Council’s performance in respect of infrastructure management is the sustainability index. This is the proportion of the total asset value consumed (equivalent to the annual depreciation charge plus maintenance), compared to the amount spent in preserving and replacing the asset (expenditure aimed at ensuring the asset reaches, and is replaced at intended useful life) on an annual basis. A value of 100% or greater is the desired target and the long term financial plan is designed to consistently achieve a sustainability index of 100% each year within four years. The following table sets out the sustainability index percentage for Council’s assets by class. The 2015/16 capital works program will achieve a sustainability index of 198% (225% 2014/15). This sustainability index isn’t expected to be retained at such a high level in future years as the high levels for 2015/16 are the result of carry forward capital works from the 2014/15 year and significant grant funding for the Pioneer Settlement redevelopment and Roads to Recovery program.

Estimated Average Annual

Consumption $’000

2015/16 Budgeted

Preservation

$’000

Estimated Sustainability

Index

% Roads, streets, bridges and footpaths 6,774 11,920 176% Drains 934 981 105% Other infrastructure 2,264 5,467 241% Land and buildings 1,601 2,842 178% Heritage and culture 314 2,569 817% Plant, equipment and other assets 1,959 3,741 191% Waste management 301 503 167% Total 14,147 28,023 198%


Key influences for 2015/16 The following influences had a significant impact on the infrastructure strategy for the 2015/16 year:

Carried forward works from 2014/15.

Continued Federal Government funding for roads through the Roads to Recovery program ($1.008 million) along with an additional $1.008 million granted to Council for 2015/16.

Grants funding for the Heartbeat of the Murray at the Pioneer Settlement ($2.8 million) and Swan Hill Riverfront Masterplan projects ($1.09 million).

Future Capital Works

Capital works areas 2015/16 $’000

2016/17 $’000

2017/18 $’000

2018/19 $’000

Land 600 1,500 1,500 882 Buildings 541 725 360 1,735 Sealed roads 3,724 2,286 2,607 2,992 Unsealed roads 1,046 1,658 1,668 1,678 Footpaths 185 350 355 360 Drainage 28 1,408 727 185 Heritage and culture 2,194 766 1,016 630 Plant and office equipment 1,866 1,590 1,383 1,372 Parks and open spaces 2,016 145 145 153 Recreation leisure 529 450 150 150 Other infrastructure 577 1,510 3,230 2,580 Waste management 200 - - 760 Total capital works 13,506 12,388 13,141 13,477 Represented by: Renewal 8,361 6,509 8,548 9,970 Upgrade 581 1,016 891 1,060 New assets 4,564 4,863 3,702 2,447 Total capital works 13,506 12,388 13,141 13,477 Funding Grants 6,455 2,884 3,579 3,338 Contributions 256 1,600 1,550 1,550 Proceeds from sale of assets 731 2,086 422 378 Borrowings 500 500 500 500 Investment reserves* 828 762 831 975 Council operations 4,736 4,556 6,259 6,736 Total funding capital works 13,506 12,388 13,141 13,477

* includes some carried forward funding.

APPENDIX A


Appendix A – Statutory Disclosures

Notice of Preparation of Budget for the 2015/16 Financial Year The Council of the Swan Hill Rural City has prepared a budget for the financial year commencing 1 July 2015. (a) Council will hold a Special Council Meeting on Tuesday, 23 June 2015 at 1pm to consider

submissions (or amend and adopt the budget if no submissions are received). If the budget is not adopted on 23 June, Council will hold a Special Council Meeting on Tuesday, 30 June 2015 at 2pm to amend or adopt the budget. Both meetings will be held in the Council Chambers, Upstairs Meeting Room, Swan Hill Town Hall.

(b) The total amount borrowed by the Council as at 30 June 2015 will be $8,540,824

(c) The total amount to be borrowed during the 2015/16 financial year is $500,000

(d) The total amount projected to be redeemed during the financial year is $771,940

(e) The projected amount of borrowings as at 30 June 2016 is $8,268,886

(f) The projected cost of servicing the borrowings during the financial year is $442,650

(g) Total amount proposed to be raised by way of rates will be $21,824,000

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

Category Proposed

Rate Cents in the Dollar

Amount to be Raised

$ General 0.647504 9,145,400 Residential and industrial – Swan Hill and Robinvale 0.673405 7,645,869 Vacant land – Swan Hill or Robinvale zoned for more than 5 years, or 3 years after sale as a residential allotment. 1.346810 90,977

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

0.841756 1,713,133

Farming properties without access to irrigation water infrastructure primarily used for broadacre grain / sheep production and allocated a AVPC code of 510, 520, 523, 524 or 530

0.582754 3,228,621

Total to be raised $21,824,000

(i) It is proposed that there will be no municipal charge in 2015/16.

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

(k) A garbage charge of $275 (120 litre mobile wheelie bin) and $418 (240 litre mobile wheelie bin) is proposed within declared household garbage collection areas of the municipality.

(l) An optional green waste disposal charge of $110 (240 litre) is proposed in the Swan Hill urban area.

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

Persons proposing to make a written submission on the budget must do so before 4 pm on Friday, 5 June 2015. Submissions must be addressed to the Chief Executive Officer. Council will hear any submissions at its Ordinary Council meeting on Tuesday, 9 June 2015 at 2pm.

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

APPENDIX A


Other Statutory Information

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

Rating Category

No. Assessments

2014/15 Budget

Estimated No. Assessments

2015/16

% Change

Rate in $

2014/15

Rate in $

2015/16

% Change Rate in $

General 4,596 4,608 0% 0.00632437 0.00647504 2.38% Urban rate 5,442 5,475 1% 0.00657735 0.00673405 2.38% Vacant residential land 71 64 (10%) 0.01315469 0.01346810 2.38% Commercial properties within residential 1, businesses or industrial zones of the Swan Hill Planning Scheme – Swan Hill or Robinvale

488 490 0% 0.00822168 0.00841756 2.38%

Farming properties without access to irrigation infrastructure primarily used for broad acre grain production with AVPC code of 510,520,523, 524 or 530

1,199 1,193 (1%) 0.00569193 0.00582754 2.38%

Total 11,796 11,830 - The estimated total amount to be raised by rates is $21,824,000. There are no known significant changes, that might affect the estimated amounts to be raised by rates and charges. However, the total amount to be raised by rates and charges may be affected by:

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

irrigated land becomes non-irrigated and vice versa. Each differential rate will be determined by multiplying the capital improved value of each rateable land (categorised by the characteristics described as follows) by the relevant percentages indicated. Council considers that each differential rate will contribute to the equitable and efficient carrying out of Council functions. Details of the objectives of each differential rate, the types of classes of land, which are subject to each differential rate and the uses of each differential rate, are set out below. General Rate The General Rate applies to all properties not covered by a specific differential rate. It represents the basic rate applicable within the municipality. The 2015/16 general rate has increased by 2.38%.

APPENDIX A


Urban Rate

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

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

c. Geographic location – Swan Hill and Robinvale townships

d. Use of land – Residential or industrial

e. Planning scheme zone – Residential or industrial zoned land

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

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

Vacant Residential Land Rate

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

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


d. Use of land – Residential

e. Planning scheme zone – All residential zones

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

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

Commercial Rate

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

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


d. Use of Land – Commercial

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

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

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

APPENDIX A


Dry Land Farming Rate

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

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

c. Geographic location – Anywhere in the municipality

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

e. Planning scheme zoning – Farm land

f. Types of buildings – Any or none

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

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

2014/15 Rateable Capital Improved

Value

Estimated 2015/16

Rateable Capital Improved Value

% Change

General 1,395,808,800 1,412,407,500 1% Urban rate – Swan Hill and Robinvale townships 1,123,597,000 1,135,404,000 1% Vacant land rate 7,653,000 6,755,000 (12%) Commercial properties within residential 1, businesses or industrial zones of the Swan Hill Planning Scheme

198,524,000 203,519,000 3%

Farming properties without access to irrigation infrastructure primarily used for broadacre grain production

555,324,200 554,028,200 -

Total 3,280,907,000 3,312,113,700 1%

APPENDIX A


Reconciliation of Rates and Charges to Income Statement

Item 2014/15 Budget

2014/15 Forecast

2015/16 Budget

Rates 21,111,640 21,163,860 21,824,000 Supplementary rates 126,000 100,990 108,500 Rates abandonments (62,000) (35,575) (39,860) Rates early payment discount (150,000) (130,000) (70,000) Garbage and collection charges 2,700,835 2,686,395 2,780,640 Special marketing rate 339,125 343,085 346,660 Debt collection costs recovered 80,000 81,500 83,250 Total rates and charges as per income statement 24,145,600 24,210,255 25,033,190

Garbage (Waste Management) Charges

Type Unit

Charge 2014/15

$

Proposed Unit

Charge 2015/16

% Change

Unit Charge

Total Amount Raised

Forecast Proposed 2014/15 2015/16

% Change

120 litre bin 265 275 3.77% 1,419,075 1,480,050 4.3% 240 litre bin 405 418 3.21% 1,192,320 1,230,520 3.2% Green waste bin 125 110 (12%) 75,000 70,070 (6.6%) Total 2,686,395 2,780,640 3.5%

Interest Bearing Liabilities

Budget 2014/15

Forecast Actual

2014/15

Budget 2015/16

Change

New borrowings 1,295,000 4,795,000 500,000 (90%) Debt redemption 1,180,414 922,524 771,940 (16%) Net movement interest bearing liabilities 114,586 3,872,476 (271,940) -

APPENDIX B


Appendix B – Budgeted Statements

Budgeted Comprehensive Income Statement For the four years ending 30 June 2019

Forecast


Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $’000 $’000 $’000 $’000 $’000 Income Rates and charges 24,210 25,033 25,926 26,816 27,867 Statutory fees and fines 1,094 1,097 1,149 1,204 1,261 User fees 4,842 5,428 5,791 6,156 6,524 Grants – operating (recurrent) 12,998 13,525 13,727 14,105 14,493 Grants – operating (non-recurrent) 1,011 366 196 306 107 Grants – capital (recurrent) 2,009 2,017 1,008 1,008 1,008 Grants – capital (non-recurrent) 2,767 4,438 1,876 2,571 2,330 Contributions – cash 577 388 1,611 1,677 1,561 Reimbursements 220 170 175 182 188 Interest 573 555 602 667 746 Net gain on disposal of property, infrastructure, plant and equipment 91 146 849 42 38 Other income 1,185 2,230 2,278 2,424 1,732 Total income 51,577 55,393 55,188 57,158 57,855 Expenses

Employee costs 19,266 20,018 20,722 21,452 22,362 Materials and services 12,431 13,348 12,449 13,342 12,676 Agency payments and community grants 5,834 6,044 6,210 6,381 6,556 Bad and doubtful debts 4 1 10 15 17 Depreciation and amortisation 8,160 8,052 8,171 8,534 8,970 Finance costs 368 443 425 397 386 Other expenses 991 960 990 1,019 1,052 Total expenses 47,054 48,866 48,977 51,140 52,019 Surplus 4,523 6,527 6,211 6,018 5,836

Other comprehensive income Items that will not be reclassified to

surplus or deficit: Net asset revaluation increment 4,500 10,740 20,091 3,316 7,881 Total comprehensive result 9,023 17,267 26,302 9,334 13,717

APPENDIX B


Budgeted Balance Sheet For the four years ending 30 June 2019

Forecast

Actual Budget Strategic Resource Plan Projections 2015 2016 2017 2018 2019 $’000 $’000 $’000 $’000 $’000 Assets Current assets Cash and cash equivalents 9,922 11,295 12,738 14,150 15,947 Trade and other receivables 1,890 1,968 3,087 3,314 3,367 Inventories 80 59 59 59 59 Non-current assets classified as held for sale 69 69 69 69 69 Other assets 222 235 235 235 235 Total current assets 12,183 13,626 16,188 17,827 19,677

Non-current assets Trade and other receivables 131 131 121 111 101

Property, infrastructure, plant & equipment 419,592 435,202 458,272 465,816 477,863 Intangible assets 726 726 726 726 726 Total non-current assets 420,449 436,059 459,119 466,653 478,690 Total assets 432,632 449,685 475,307 484,480 498,367 Liabilities

Current liabilities Trade and other payables 2,630 2,498 2,122 2,186 2,207

Provisions 4,869 5,059 5,161 5,263 5,369 Interest-bearing loans and borrowings 772 759 828 457 326 Total current liabilities 8,271 8,316 8,111 7,906 7,902

Non-current liabilities Provisions 1,693 1,693 1,693 1,693 1,693

Interest-bearing loans and borrowings 7,769 7,510 7,035 7,079 7,253 Total non-current liabilities 9,462 9,203 8,728 8,772 8,946 Total liabilities 17,733 17,519 16,839 16,678 16,848 Net assets 414,899 432,166 458,468 467,802 481,519

Equity Accumulated surplus 266,020 272,559 277,603 283,240 288,346

Reserves 148,879 159,607 180,865 184,562 193,173 Total equity 414,899 432,166 458,468 467,802 481,519

APPENDIX B


Budgeted Statement of Changes in Equity For the four years ending 30 June 2019

Total

Accumulated Surplus

Revaluation Reserve

Other Reserves

$’000 $’000 $’000 $’000

2016 Balance at beginning of the financial year 414,899 266,020 141,119 7,760

Surplus for the year 6,527 6,527 - - Net asset revaluation increment 10,740 - 10,740 - Transfer to reserves - (1,969) - 1,969 Transfer from reserves - 1,981 - (1,981) Balance at end of the financial year 432,166 272,559 151,859 7,748


Surplus for the year 6,211 6,211 - - Net asset revaluation increment 20,091 - 20,091 - Transfer to reserves - (2,175) - 2,175 Transfer from reserves - 1,008 - (1,008) Balance at end of the financial year 458,468 277,603 171,950 8,915


Surplus for the year 6,018 6,018 - - Net asset revaluation increment 3,316 - 3,316 - Transfer to reserves - (1,540) - 1,540 Transfer from reserves - 1,159 - (1,159) Balance at end of the financial year 467,802 283,240 175,266 9,296 2019 Balance at beginning of the financial year 467,802 283,240 175,266 9,296 Surplus for the year 5,836 5,836 - - Net asset revaluation increment 7,881 - 7,881 - Transfer to reserves - (1,680) - 1,680 Transfer from reserves - 950 - (950) Balance at end of the financial year 481,519 288,346 183,147 10,026

APPENDIX B


Budgeted Statement of Cash Flows For the four years ending 30 June 2019

Forecast

Actual Budget Strategic Resource Plan Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $’000 $’000 $’000 $’000 $’000 Inflows Inflows Inflows Inflows Inflows (Outflows) (Outflows) (Outflows) (Outflows) (Outflows) Cash flows from operating activities Rates and charges 24,153 24,954 25,393 26,707 27,839 Statutory fees and fines 1,094 1,096 1,125 1,199 1,260 User fees 5,326 5,971 5,672 6,131 6,517 Grants 18,785 20,346 16,462 17,916 17,920 Interest 573 555 590 664 745 Other receipts 3,394 4,294 3,980 4,265 3,477 Employee costs (19,051) (19,828) (20,814) (21,317) (22,245) Contract payments, materials & services (20,859) (22,525) (19,833) (20,711) (20,274) Net cash provided by operating activities 13,415 14,863 12,575 14,854 15,239

Cash flows from investing activities Payments for property, infrastructure,

plant and equipment (18,108) (13,506) (12,388) (13,141) (13,477) Proceeds from sale of property, infrastructure, plant and equipment 457 731 2,086 422 378 Proceeds from financial assets 4,669 - - - - Net cash used in investing activities (12,982) (12,775) (10,302) (12,719) (13,099)

Cash flows from financing activities Finance costs (368) (443) (425) (397) (386)

Proceeds from borrowings 4,795 500 500 500 500 Repayment of borrowings (923) (772) (905) (828) (457) Net cash provided by (used in) financing activities 3,504 (715) (830) (725) (343) Net (decrease) increase in cash and cash equivalents 3,937 1,373 1,443 1,410 1,797 Cash and cash equivalents at beginning of the financial year 5,985 9,922 11,295 12,738 14,148 Cash and cash equivalents at end of the financial year 9,922 11,295 12,738 14,148 15,945

APPENDIX B

74

Budgeted Statement of Capital Works For the four years ending 30 June 2019

Forecast

Actual Budget Strategic Resource Plan Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $’000 $’000 $’000 $’000 $’000 Property, plant and equipment Land 10 600 1,500 1,500 882 Buildings 1,187 541 725 360 1,735 Plant, machinery and equipment 1,728 1,866 1,590 1,383 1,372 Heritage assets 2,465 2,194 766 1,016 630 Total property, plant and equipment 5,390 5,201 4,581 4,259 4,619

Infrastructure Sealed roads 7,322 3,724 2,286 2,607 2,992 Unsealed roads 1,131 1,046 1,658 1,668 1,678 Footpaths 270 185 350 355 360 Drainage 1,154 28 1,408 727 185 Waste management 200 200 - - 760 Parks & open space 1,071 2,016 145 145 153 Recreation leisure 1,045 529 450 150 150 Other infrastructure 525 577 1,510 3,230 2,580 Total infrastructure 12,718 8,305 7,807 8,882 8,858 Total capital works expenditure 18,108 13,506 12,388 13,141 13,477 Represented by: New asset expenditure 5,429 4,565 4,863 3,702 2,447 Asset renewal expenditure 11,430 8,360 6,509 8,548 9,970 Asset upgrade expenditure 1,249 581 1,016 891 1,060 Total capital works expenditure 18,108 13,506 12,388 13,141 13,477

APPENDIX B


Budgeted Statement of Human Resources For the four years ending 30 June 2019

Forecast

Actual Budget Strategic Resource Plan Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $’000 $’000 $’000 $’000 $’000 Staff expenditure Employee costs - operating 19,266 20,018 20,722 21,451 22,361 Employee costs – capital 725 652 681 712 744 Total staff expenditure 19,991 20,670 21,403 22,163 23,105 EFT* EFT EFT EFT EFT Staff numbers Employees 228.5 228.5 226.0 223.5 223.5 Total staff numbers 228.5 228.5 226.0 223.5 223.5

*Effective Full Time

APPENDIX C

76

Appendix C – Capital Works and Major Projects program This appendix presents a listing of the capitalised and non-capitalised (major project) works that will be undertaken during the 2015/16 year. The capital works projects are grouped by class and include the following: 1. New capital works for 2015/16 2. Capital works carried forward from the 2014/15 year 3. Major projects (non-capitalised operating projects) both new and carried forward grouped by Council

Plan Strategic Objective.

Capital works program For the year ending 30 June 2016

1. New works Summary of funding sources Capital Works Area

Project Name Project cost

Grants Contributions Council cash

Borrow’s

$’000 $’000 $’000 $’000 $’000

PROPERTY LAND New asset expenditure Stage 9 - Tower Hill residential development 600 - - (600) - TOTAL LAND 600 - - (600) - BUILDINGS Asset renewal expenditure Building maintenance capital works 316 - - (316) - 316 - - (316) - Asset upgrade expenditure Municipal office alterations 125 - - (125) - Solar energy for Council buildings 100 - - - (100) 225 - - (125) (100) TOTAL BUILDINGS 541 - - (441) (100) TOTAL PROPERTY 1,141 - - (1,041) (100) PLANT, MACHINERY AND EQUIPMENT FURNITURE AND EQUIPMENT Asset renewal expenditure Implement recommendations of the IT strategy 50 - - (50) - IT computer replacements and upgrades 120 - - (120) - TOTAL FURNITURE AND EQUIPMENT 170 - - (170) - PLANT AND MACHINERY Asset renewal expenditure Plant and fleet acquisitions 1,675 - - (1,675) - Parking meter replacements 21 - - (21) - TOTAL PLANT AND MACHINERY 1,696 - - (1,696) - TOTAL PLANT, MACHINERY AND EQUIPMENT 1,866 - - (1,866) -

APPENDIX C


Summary of funding sources Capital Works Area



Borrow’s

$’000 $’000 $’000 $’000 $’000 HERITAGE AND CULTURE Asset renewal expenditure Library books 115 - - (115) - Library book purchases reimbursed by Wakool shire 3 - (3) - - Public libraries book bonanza - book purchases 9 (7) (2) - - Library local priorities grant funded book purchases for

Wakool shire 6 - (6) - - Steam workshop at Pioneer Settlement 250 - - (250) - TOTAL HERITAGE AND CULTURE 383 (7) (11) (365) - INFRASTRUCTURE SEALED ROADS New asset expenditure Bromley Road beautification, Robinvale 50 - - (50) - 50 - - (50) - Asset renewal expenditure Reseals 860 - - (860) - Sealed road construction 700 - - (700) - Sealed road reconstruction 1,400 (1,400) - - - Sealed road shoulder resheeting 200 - - (200) - Sealed road shoulder resheeting program 210 (210) - - - 3,370 (1,610) - (1,760) - TOTAL SEALED ROADS 3,420 (1,610) - (1,810) - UNSEALED ROADS Asset renewal expenditure Gravel road resheeting program 1,046 (407) - (639) - TOTAL UNSEALED ROADS 1,046 (407) - (639) - FOOTPATHS Asset renewal expenditure Major repairs / renewal (programmed works) 155 - - (155) - 155 - - (155) - Asset upgrade expenditure Disabled kerb crossings, Swan Hill and Robinvale 30 - - (30) - 30 - - (30) - TOTAL FOOTPATHS 185 - - (185) - KERB AND CHANNEL New asset expenditure Bicycle paths construction program 60 (30) - (30) - 60 (30) - (30) - Asset renewal expenditure Kerb and channel capital renewal 35 - - (35) - 35 - - (35) - TOTAL KERB AND CHANNEL 95 (30) - (65) - DRAINAGE New asset expenditure Church Street Nyah drainage outfall 28 - - (28) - TOTAL DRAINAGE 28 - - (28) - PARKS AND OPEN SPACES New asset expenditure Riverfront masterplan culture centre feasibility study 180 (180) - - - Riverfront masterplan purchase of land 700 (350) - - (350)

Riverfront masterplan riverfront enhancement trail - shared pathway 256 (256) - - -

Riverfront masterplan river walk sculpture park 300 (300) - - - 1,436 (1,086) - - (350) Asset renewal expenditure Lake Boga Catalina park playground 32 (32) - - - Playground equipment renewal and upgrade 80 - - (80) -

112 (32) - (80) -

APPENDIX C


Summary of funding sources Capital Works Area



Borrow’s

$’000 $’000 $’000 $’000 $’000 Asset upgrade expenditure

Upgrade irrigation system 50 - - (50) - 50 - - (50) - TOTAL PARKS AND OPEN SPACES 1,598 (1,118) - (130) (350) RECREATION LEISURE New asset expenditure Soccer ground lighting at Ken Harrison Sporting

Complex, Swan Hill 165 (100) (15) - (50) 165 (100) (15) - (50) Asset renewal expenditure Tennis hard courts resurfacing at Ken Harrison

Sporting Complex, Swan Hill 106 (80) (10) (16) - 106 (80) (10) (16) - Asset upgrade expenditure Swan Hill showgrounds lighting 27 - - (27) - 27 - - (27) - TOTAL RECREATION LEISURE 298 (180) (25) (43) (50) OTHER INFRASTRUCTURE New asset expenditure Bus Shelters 50 - - (50) - Robinvale Caravan Park assets renewal 20 - - (20) - 70 - - (70) - Asset renewal expenditure Beverford Community Plan implementation 5 - - (5) - Boundary Bend Community Plan 11 - - (11) - City of Swan Hill Community Plan implementation 21 - - (21) - Lake Boga Community Plan implementation 16 - - (16) - Manangatang Community Plan 22 - - (22) - Municipal Community Plan 54 - - (54) - Nyah District Community Plan implementation 16 - - (16) - Robinvale Community Plan implementation 16 - - (16) - Ultima Community Plan 5 - - (5) - Woorinen Community Plan 5 - - (5) - Transition town 27 - - (27) - Wemen public toilets 32 - - (32) - Lake Boga Caravan Park assets renewal 20 - - (20) - Swan Hill Caravan Park assets renewal 40 - - (40) - 290 - - (290) - TOTAL OTHER INFRASTRUCTURE 360 - - (360) - TOTAL INFRASTRUCTURE 7,030 (3,345) (25) (3,260) (400) WASTE MANAGEMENT New asset expenditure Construction of transfer station at Swan Hill landfill 200 (153) - (47) - TOTAL WASTE MANAGEMENT 200 (153) - (47) - TOTAL NEW CAPITAL WORKS 2015/16 10,620 (3,505) (36) (6,579) (500) NEW CAPITAL WORKS REPRESENTED BY: Asset renewal expenditure 7,679 (2,136) 1,174 (6,317) (400) New asset expenditure 2,609 (1,369) (1,210) (30) - Asset upgrade expenditure 332 - - (232) (100)

APPENDIX C


2. Works carried forward from the 2014/15 year Summary of funding sources Capital Works Area



Borrow’s

$’000 $’000 $’000 $’000 $’000

HERITAGE & CULTURE

New asset expenditure Heartbeat of the Murray - Horseshoe Bend Park 115 (115) - - - Heartbeat of the Murray - Lower Murray Inn pontoon 198 (198) - - - Heartbeat of the Murray - Dumosa Hall Cafe - (92) (50) 142 - Heartbeat of the Murray - Interpretive Enhancement - (144) - 144 - Heartbeat of the Murray - Amphitheatre - (180) - 180 - Heartbeat of the Murray - Multimedia show 1,360 (2,071) (170) 881 - Swan Hill region digitisation and preservation project 8 - - (8) - 1,681 (2,800) (220) 1,339 - Asset renewal expenditure Steam workshop at Pioneer Settlement 130 - - (130) - 130 - - (130) - TOTAL HERITAGE AND CULTURE 1,811 (2,800) (220) 1,209 -

INFRASTRUCTURE SEALED ROADS Asset renewal expenditure

Annuello Wemen Road reconstruction 209 - - (209) - TOTAL SEALED ROADS 209 - - (209) -

PARKS AND OPEN SPACES New asset expenditure

Mundara Park playground shade sail 14 - - (14) -

Riverfront masterplan active and adventure play design 17 - - (17) -

Riverfront masterplan culture centre feasibility study 20 - - (20) - Riverfront masterplan lighting strategy 18 - - (18) -

Riverfront masterplan riverfront enhancement trail - shared pathway 86 - - (86) -

Riverfront masterplan river walk sculpture park 100 - - (100) -

Riverfront masterplan traffic management plan - sound shell and Dumosa Hall on Monash Drive 20 - - (20) -

275 - - (275) -

Asset renewal expenditure Jaycee playground development strategy 48 - - (48) - Lake Boga Catalina park playground 48 - - (48) - Mundara Park playground development strategy 29 - - (29) - 125 - - (125) -

Asset upgrade expenditure

Turtle Lagoon gravel pathway from boat ramp to footpath extension 19 - - (19) -

19 - - (19) - TOTAL PARKS AND OPEN SPACES 419 - - (419) -

RECREATION LEISURE Asset upgrade expenditure

Swan Hill Showgrounds lighting 230 (150) - (80) - TOTAL RECREATION LEISURE 230 (150) - (80) -

OTHER INFRASTRUCTURE Asset renewal expenditure Boundary Bend Community Plan 9 - - (9) -

City of Swan Hill Community Plan implementation 22 - - (22) - Lake Boga Community Plan implementation 10 - - (10) -

Municipal Community Plan - heritage 15 - - (15) - Municipal Community Plan 39 - - (39) -

Nyah district Community Plan implementation 15 - - (15) - Small town projects 9 - - (9) - Transition town 53 - - (53) - Ultima Community Plan 19 - - (19) - Woorinen Community Plan 26 - - (26) -

APPENDIX C


TOTAL OTHER INFRASTRUCTURE 217 - - (217) - TOTAL INFRASTRUCTURE 1,075 (150) - (925) - TOTAL CARRIED FWD WORKS FROM 2014/15 2,886 (2,950) (220) 284 - CARRIED FWD CAPITAL WORKS REPRESENTED BY: Asset renewal expenditure 681 (91) (50) (540) - New asset expenditure 1,956 (2,709) (170) 923 - Asset upgrade expenditure 249 (150) - (99) - OVERALL CAPITAL WORKS REPRESENTED BY:

Asset renewal expenditure 8,361 (2,228) 1,124 (6,857) (400) New asset expenditure 4,564 (4,077) (1,380) 893 - Asset upgrade expenditure 581 (150) - (331) (100) Asset expansion expenditure - - - - - 13,506 (6,455) (256) (6,295) (500)

APPENDIX C


3. Major Projects (non-capitalised operating projects)

Strategic Objective Project Name

Summary of funding sources Project cost


Borrow’s

$’000 $’000 $’000 $’000 $’000 Governance & Leadership General revaluation 149 - (89) (60) - Implementation of project management system 30 - - (30) - IT software replacement 20 - - (20) - IT Steering Committee operational improvements 45 - - (45) -

Navigating our future program implementation of community plan 18 - - (18) -

Review Rating Strategy 40 - - (40) - 302 - (89) (213) - Community Health & Wellbeing Art Gallery - National Print and Drawing Awards 29 (2) (15) (12) - Bike rack installation - municipal towns 15 - - (15) - Communities for Children (children's advocate) 13 - - (13) - Communities for Children (literacy project) 5 - - (5) - Early Years Professional Development 7 - - (7) - Fairfax Festival September 2015 99 (64) (15) (20) - Harmony Day 15 (3) - (12) - Install Guide Posts - unsealed roads 20 - - (20) - Youth Support - It`s there for life 3 (3) - - - L2P driver education program - Swan Hill 52 (45) (7) - - L2P driver education program - Robinvale 10 - - (10) -

Masterplan - Swan Hill Indoor Sports and Recreation Centre 15 - - (15) -

National Youth Week 2 (2) - - - Robinvale Family Centre contribution 200 - - (200) - Minor Facilities Grant (SRV) 18 - - (18) -

Robinvale Motorcycle Club Lighting (SRV Minor Facilities) 92 (68) (12) (12) -

Rural Access Coordinator 107 (106) - (1) - Seniors Week 7 - (3) (4) - Freeza activities - SHRCC youth strategy 17 - - (17) - Upgrade street lighting 31 - - (31) - Woorinen Recreation Reserve family zone 20 (2) - (18) - Youth strategy 50 - - (50) - Youth support trainee 4 - - (4) - 831 (295) (52) (484) - Economic Growth Economic development initiatives 84 (20) - (64) - International twin city functions Yamagata 30 - - (30) - Health precinct study 10 - - (10) - Strategic roads assessment 20 - - (20) - Other planning studies - Swan Hill Bridge location 40 - - (40) - 184 (20) - (164) - Environmental Management Efficiency upgrades to street lighting 200 - - (200) - Roadside weeds and pests management program 50 (50) - - -

Robinvale Landfill - service roads & stormwater management 10 - - (10) -

Swan Hill Landfill - service roads & stormwater management 26 - - (26) -

Waste management - operational daily cover 37 - - (37) - Waste management strategy projects 73 - - (73) - 396 (50) - (346) - TOTAL MAJOR PROJECT (NON-CAPITALISED) 1,713 (365) (141) (1,207) - OVERALL TOTAL CAPITAL WORKS AND MAJOR PROJECTS 15,219 (6,820) (397) (7,502) (500)


Appendix D – Proposed 2015/16 Fees and Charges

Swan Hill Rural City Council

DRAFT FEES and CHARGES

2015/2016

Sub Type Service/Fee Type Legislation2014/15 Unit Fee

(inc. GST) $

PROPOSED 2015/16 Unit

Fee (inc. GST) $

Change to Fee %

GST Status (F) Free

(T) TaxableComments

After School Care 105%

Per Session (3 hours) 20.20 23.75 17.6% F Fee increased following program review Feb 2015

Bus Pick Up 1.50 2.00 33.3% F Fee increased following program review Feb 2015

Casual Fee 27.50 40.00 45.5% F

Pupil Free Day 61.00 70.00 14.8% F

Pupil Free Half Day 46.00 50.00 8.7% F

Art Gallery

Admission to Exhibitions General Admission 0.00 0.00 T Entry by donation. Entry may apply for specific exhibitions.

Floor talks Guided Tour plus Tea/Coffee 7.30 7.70 5.5% T Bookings required.

Floor talks Guided Tour 4.60 4.80 4.3% T Bookings required.

Floor talks Non Local Schools 5.25 5.50 4.8% T Bookings required.

Floor talks Local Schools 0.00 0.00 T Booking required, no cost.

Gallery Equipment Hire Grand Piano 133.00 139.70 5.0% TFee additional to gallery hire charge, bookings required, must only be played by experienced pianists.

Gallery Hire Commercial Hire 525.00 551.30 5.0% T

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

Gallery Hire Community Groups 262.00 275.10 5.0% T Bookings required, Director retains the right to determine suitability of activity.

Gallery Hire- Half Day Commercial Hire up to 3 hours 262.00 275.10 5.0% T Booking required, Director retains the

right to determine suitability of activity

Gallery Hire- Half Day Community Groups up to 3 hours 130.00 136.50 5.0% T Booking required, Director retains the

right to determine suitability of activity

Venue Supervisor Per hour 50.00 52.50 5.0% T Required if Gallery is hired outside official opening hours

Brokered Works

HACC Per Service Type Full Cost Recovery Full Cost Recovery Fees charged depending upon type of service requested.

Page 83


(inc. GST) $


Fee (inc. GST) $

Change to Fee %

GST Status (F) Free

(T) TaxableComments

Building Department

Building Permits Residential

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

Minimum fee $275.00 288.75 5.0% T Fees set by Council

Building Permits Residential

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

0.61% of $cost + GST 0.64% of $cost + GST 5.0% T Fees set by Council

State Government Building Permit Levy

All building works exceeding $10,000 value L 0.128% of cost TBA F Fee set by legislation. Yet to be

advised of 2015/16 fee.

Report & Consent Siting Variations - Domestic

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

69.30 72.80 5.1% T Fees set by Council

Report & Consent Siting Variations - Domestic

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


Building Permits Commercial/Industrial

Construction costs up to $55,001 to $500,000 346.50 363.80 5.0% T Fees Set by Council


Construction Costs $55,001 to $500,000 0.65% of $cost + GST 0.68% of $cost +

GST 5.0% T Fees Set by Council


Construction costs exceeding $500,001 0.48% of cost + GST 0.51% of $cost +

GST T Fees Set by Council

Information RequestsRetrieval of archived Building & Planning Records


Inspections - Residential Buildings 157.50 169.80 7.8% T Fees set by Council

Inspections - Commercial/Industrial Buildings 320.25 363.80 13.6% T Fees set by Council

Lodgement Fee Building Permit Documents - Commercial & Residential L 36.40 TBA F Fee set by legislation. Yet to be


Property Information Certificates Residential & Commercial L 48.60 TBA F Fee set by legislation. Yet to be


Building Certificate Urgent Requests Incur Additional Fee 88.20 92.60 5.0% T Fee set by Council.

Stormwater Discharge Information Report for Discharge Point L 60.90 TBA F Fee set by legislation. Yet to be


Building Act Sec 29A Report & Consent - Demolition L 60.90 TBA F Fee set by legislation. Yet to be


Building Regulation & Modification Preparation of Report 157.50 169.80 7.8% T Fee Set by Council

House Relocation Deposit Bond / Bank Guarantee L 5000.00 TBA F Fee set by legislation. Yet to be advised of 2015/16 fee.

Building Permit Extend Time-Domestic Extension of Time & Permit 157.50 169.80 7.8% T Fee Set by Council

Expired Building Permit- Domestic Renew Expired Permit 157.50 169.80 7.8% T Fee Set by Council

Building Permit Extend Time- Commercial Extension of Time & Permit 320.25 363.80 13.6% T Fee set by council

Expired Building Permit-Commercial Renew Expired Permit 320.25 336.30 5.0% T Fee set by council

Checks (Structural, Mechanical, Electrical & Hydraulic)

charged on a 'cost recovery basis'

charged on a 'cost recovery basis' T

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

Page 84


(inc. GST) $


Fee (inc. GST) $

Change to Fee %

GST Status (F) Free

(T) TaxableComments

Customer Service and Revenue

Banner 149.10 155.00 4.0% T Fee per week Welcome Signs (Entrance Signs) 44.00 46.20 5.0% T Per sign, per 14 days. (50% for 1

week)

Community Service Directory Provision of Copy 22.05 23.20 5.2% T Present price too high for community expectations.

Copy Rate Notice 10.00 10.00 0.0% T

Land Information Certificate L 20.00 20.00 F Set by legislation.

Land Information Certificate Urgent Requests Incur Additional Fee 90.00 95.00 5.6% T Fee set by Council.

Community Tree Per Event 23.00 24.00 4.3% TFee set by Council. Rounded down slightly to accommodate client expectation

Community Tree Public Liability Insurance 19.50 20.50 5.1% T

If do not have own insurance, this will be charged to provide the hirer their mandatory cover. Fee determined by cost charged to Council by insurer.

Community Tree Bond 100.00 100.00 0.0% T Set by council. Bond level appropriate for Kiosk, given customer expectation.

Map Book of Municipality 17.00 17.90 5.3% TSet by council. Very few sold in 2014/2015. Available on Council Website.

Street Stall Holders/Performers/Artists Public Liability Insurance 40.00 42.00 5.0% T Set by Council.

Engineering Services

Road Closure - Temporary Advertisement Cost as invoiced from relevant publisher

Road Closure - Temporary Supply of Barricades & Signs 39.90 41.90 5.0% T $5.00 per sign, per day, with minimum

charge of $35.00

Road Opening Application Fees

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

Road Classification Works, Other Than Minor Works

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

On, or partly on the roadway, shoulder or pathway

L 567.00 TBA F45 fee units. Upper limit fee set by legislation. Council fee currently at limit.


Not on the roadway, shoulder or pathway L 315.00 TBA F

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

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


L 252.00 TBA F20 fee units. Upper limit fee set by legislation. Council fee currently at limit.




Road Classification Minor Works



L 147.00 TBA F11.5 fee units. Upper limit fee set by legislation. Council fee currently at limit.






L 147.00 TBA F11.5 fee units. Upper limit fee set by legislation. Council fee currently at limit.




Traffic Management Plan Preparation

Minimum Fee $370.00 (3 hours) 141.75 148.80 5.0% T Hourly rate. Plus disbursements

Photocopying A2 3.00 3.20 6.7% T Prices set so as not to compete with local businesses eg. The Copy Shop

Photocopying A1 5.00 5.30 6.0% T

Photocopying A0 7.00 7.40 5.7% T

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Family Day Care

Administration Levy 0.90 1.55 72.2% F

Increased from 0.90c per hour to 1.30 per hour per child 23/02/2015. Increased again to 1.55c per hour per child.

Care out of Core Hours Out of hours care 11.00 12.80 16.4% F Per hour per child public holidays, weekends, out of core hours

Care Within Core Hours M - F 8.00am to 6.00pm 8.25 9.10 10.3% F

Included increases in family admin levy. Increased to $8.65 23/02/2015 and will be increased again 1 July 2015.

Meal Charges Breakfast 3.50 3.50 0.0% F

Meal Charges Lunch 5.00 5.00 0.0% F

Meal Charges Snacks 3.00 3.00 0.0% F Provided am and/or pm

Meal Charges Evening Meal 7.50 7.50 0.0% F

Transport 2.00 2.00 0.0% F Per kilometre per family

Carer Levy 10.50 13.00 23.8% F Per Week

Late Pick Up 1.00 1.00 0.0% F Per Minute

HACC Services

Domestic Assistance 6.00 6.30 5.0% F Per hour. Fee set by DH Rules.

Personal Care Per visit up to one hour currently 4.50 4.70 4.4% F Per shower or visit. Fee set by DH

Rules.

Respite Care 3.30 3.50 6.1% F Per hour. Fee set by DH Rules.

Property Maintenance 12.00 12.60 5.0% F Fee set by DH Rules.

Home Modification 16.55 17.40 5.1% F Per hour plus cost of materials.

Delivered Meals 10.00 10.50 5.0% F Per meal. Fee set by DH Rules.

Personal Care Assisted Shopping 6.00 6.30 F Per hour. Fee set by DH Rules.

Information Management

Freedom of Information Application Fee L 26.50 27.20 F Fee set by legislation.

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

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

Historic Information Request Application Fee (Inc 1hr search) 26.50 27.20 2.6% F Same as FOI fee

Historic Information Request Hourly Rate (after 1st hour) 35.18 36.90 4.9% T

Documents Copied to CD 6.09 6.40 5.1% T

Kerbside Garbage

120 Litre Bin 276.00 275.00 -0.4% F

240 Litre Bin 410.00 418.00 2.0% F

Green Waste 130.00 110.00 -15.4% F

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Lake Boga Community Centre

Catering Facilities Kitchen and cooking facilities 75.00 78.80 5.1% T Full use - per function

Catering Facilities Light use 50.00 52.50 5.0% T Afternoon teas, suppers (in hall area only) per function

Crockery First 100 settings 75.00 78.80 5.1% T Includes cutlery - per function

Crockery Additional 50 settings or part thereof 20.00 21.00 5.0% T Includes cutlery - per function

Cups & Saucers First 100 settings or part thereof 35.00 36.80 5.1% T Per function

Cups & Saucers Additional 50 settings or part thereof 10.00 10.50 5.0% T Per function

Hall Hire Bond - no alcohol served 315.00 315.00 0.0% T Bond is adequate for current needs

Hall Hire Bond - alcohol served 630.00 630.00 0.0% T Bond is adequate for current needs

Hall Hire Large Functions 300.00 315.00 5.0% T 21st Birthdays etc, Extra days 50% per day

Hall Hire Insurance 19.50 20.50 5.1% TIf do not have own insurance, this will be charged to provide the hirer their mandatory cover.

Hall Hire Other Users/ hourly 25.00 26.30 5.2% T Per hour. (debutante training, auctions etc)

Hall Hire Meetings / hourly 25.00 26.30 5.2% T All organisations, per meeting, no bond required. Per Hour

Stadium Hire Seasonal Bond 300.00 315.00 5.0% T Activity Duration

Stadium Hire All purposes / hourly 25.00 26.30 5.2% T Per Hour

Skip Bin Hire Per Hire 75.00 78.80 5.1% F

Library Service

Colour Photocopying/Printing Per A4 page 2.00 2.00 0.0% T Per side

Colour Photocopying/Printing Per A3 page 4.00 4.00 0.0% T Per side

Photocopying/Printing A4 per page 0.20 0.20 0.0% T Per side (black & white)

Photocopying/Printing A4 Double sided 0.40 0.40 0.0% T Double sided printing (black & white)

Photocopying/Printing A3 per page 0.40 0.40 0.0% T Per side (black & white)

Photocopying/Printing A3 Double sided 0.80 0.80 0.0% T Double sided printing (black & white)

Computer Bookings Per hour 4.60 4.80 4.3% T

Internet Bookings Per 15 minutes 1.15 1.20 4.3% T

Internet Bookings Per half hour 2.30 2.40 4.3% T

Internet Bookings Per hour 4.60 4.80 4.3% T

Fax (sending within Australia) First page 4.10 4.30 4.9% T

Fax (sending) Subsequent pages 1.20 1.30 8.3% T Per page

Faxes Incoming Each Page 1.20 1.30 8.3% T Per Page

Headphones Per set 1.50 1.60 6.7% T New item for sale

Interlibrary Loans From Public Libraries 3.80 4.00 5.3% T Per item

Interlibrary Loans from Tertiary Institutions 18.00 18.50 2.8% T Per item

Intra Subject Search Per request 6.50 6.80 4.6% T

Library Bags Per bag 1.50 1.60 6.7% T

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

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

Meeting Room-Commercial Per hour 10.00 11.00 10.0% T New fee implemented in 2014. Bookings required

Meeting Room-Commercial Per day 60.00 63.00 5.0% T New fee implemented in 2014. Bookings required

Membership Cards Replacement of lost library card

5.00 5.00 0.0% T

Overdue Fines Adult 0.20 0.20 0.0% T Per item per day

Overdue Fines Child 0.10 0.10 0.0% T Per item per day

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Livestock Exchange

Sheep Holding Paddocks 0.63 0.70 11.1% T Agisted - Per head, per day in holding paddocks.

Cattle Weigh Fee 2.42 2.50 3.3% T Per lot during sale. Cattle sold in prime market.

Parking Area Rental Driver Education/Licence Testing 716.63 752.50 5.0% T Per Year - User Agreement

Sheep Yard 0.56 0.60 7.1% TPer head, per day, includes stock feeding fee (excludes feed). Private use.

Cattle Yard 3.09 3.20 3.6% TPer head, per day, includes stock feeding fee (excludes feed). Private use.

Private Weigh Cattle 4.97 5.20 4.6% T Per head. Occurs when cattle are weighed but not in a sale.

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

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

Truck Wash 0.58 0.60 3.4% T Per minute

Access Key - Truck Wash 27.56 30.00 8.9% T Per key

Stand Pipe Water 0.66 0.70 6.1% T Per minute Potable water

Access Key - Stand Pipe 27.56 30.00 8.9% T Per key

Dead stock removal Sheep 27.56 15.00 -45.6% T All stock destroyed and disposed from yards

Dead stock removal Cattle 71.66 130.00 81.4% T All stock destroyed and disposed from yards

Stock Feeding Cattle & Sheep 35.00 37.00 5.7% T

Agisted stock not sold through yards. Per bale fed out - staff and machinery resource only. Agent/Vendor to supply feed.

Stock Feeding Cattle & Sheep New Fee 15.00 TPost Sale. Per bale fed out - staff and machinery resource only. Agent/Vendor to supply feed.

Manangatang Community Centre

Bond (with alcohol) 630.00 630.00 0.0% T Bond is adequate for current needs

Bond (without alcohol) 315.00 315.00 0.0% T Bond is adequate for current needs

Meeting (small functions) 58.00 60.90 5.0% T

Meeting (large functions) 21st Birthdays, parties etc 136.00 142.80 5.0% T

Meetings (Large functions)` Dinner/Conferences 68.00 71.40 5.0% T

Insurance 19.50 20.50 5.1% T

Meetings- Local groups eg VFF 23.00 24.20 5.2% T

Meetings- Outside groups eg Lower Murray Water 33.00 34.70 5.2% T

Manangatang Swimming Pool

Admission Adult 3.15 3.30 4.8% T Fees set by Management Committee at Annual General Meeting

Admission - Child Child 2.10 2.20 4.8% T Fees set by Management Committee at Annual General Meeting

Student Student 0.00 0.00 F

Membership Family 105.00 110.30 5.0% T Fees set by Management Committee at Annual General Meeting

Membership Senior 47.25 49.60 5.0% T Fees set by Management Committee at Annual General Meeting

Membership Junior 36.75 38.60 5.0% T Fees set by Management Committee at Annual General Meeting

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Marketing & Tourism

Conference Room Hire

Up to 1 Hour 1 - 10 People 46.00 48.00 4.3% T

Up to 1 Hour 1-10 People 46.00 48.00 4.3% T

Up to 1 Hour Over 10 People 86.00 88.00 2.3% T

1 - 4 Hours 1 - 10 People 66.00 68.00 3.0% T

1 - 4 Hours Over 10 People 126.00 128.00 1.6% T

Over 4 Hours 1-10 People 86.00 88.00 2.3% T

Over 4 Hours Over 10 People 166.00 168.00 1.2% T

Tea & Coffee 1 - 10 People 20.00 33.00 65.0% T

Tea & Coffee Over 10 People 30.00 32.00 6.7% T

Booking Office Tickets Non Profit Organisations 2.20 2.20 0.0% T Per ticket

Booking Office Tickets Commercial Hirers 3.20 3.20 0.0% T Per ticket

Booking Office Tickets Poster Distribution 38.00 38.00 0.0% T Per hour

Faxing Local - Per Page 2.00 2.00 0.0% T

Faxing STD - Per Page 2.50 2.50 0.0% T

Guided Tour of Swan Hill (Mon - Fri) Per 1 hour tour 75.00 75.00 0.0% T Per tour

Guided Tour of Swan Hill (Weekends) Per 1 hour tour 105.00 105.00 0.0% T Per tour

Laminating Per metre 8.50 8.50 0.0% T

Photocopying A4 0.50 0.50 0.0% T White

Photocopying A4 Duplex 0.70 0.70 0.0% T White

Photocopying A4 Colour single sided 2.10 2.10 0.0% T

Photocopying A3 0.90 0.90 0.0% T White

Photocopying A3 Duplex 1.30 1.30 0.0% T White

Photocopying A3 Colour single sided 4.20 4.20 0.0% T

Skilled Migration Regional Certification 472.50 450.00 -4.8% T

Banner 149.10 156.60 5.0% T Per week. Small increase only due to user feedback.

Nyah Community Centre

Catering Facilities Kitchen & Cooking Facilities 75.00 78.80 5.1% T Full Use

Catering Facilities Light Use 50.00 52.50 5.0% T Afternoon teas, suppers (in hall area only)

Bond No alcohol served 315.00 315.00 0.0% T Bond is adequate for current needs

Bond Alcohol served 630.00 630.00 0.0% T Bond is adequate for current needs

Hall Hire Large Functions 300.00 315.00 5.0% T Weddings, 21st Birthdays etc

Hall Hire Small Functions 50.00 52.50 5.0% T One room only

Hall Hire Other Users 25.00 26.30 5.2% T Per hour. (debutante training, auctions etc)

Hall Hire Meetings - Local Groups 25.00 26.30 5.2% T Per meeting, no bond required.


Nyah Farmers Market Nyah Lyons Club 40.00 42.00 5.0% T

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Nyah Swimming Pool

Admission Adult 3.68 3.90 6.0% T Fees set by Management Committee at Annual General Meeting

Admission Child 2.63 2.80 6.5% T Fees set by Management Committee at Annual General Meeting

Membership Family 131.25 137.80 5.0% T Fees set by Management Committee at Annual General Meeting

Membership Single 68.25 71.70 5.1% T Fees set by Management Committee at Annual General Meeting

Carnival 1/2 Day 52.50 55.10 5.0% T Fees set by Management Committee at Annual General Meeting

Carnival Full day 126.00 132.30 5.0% T Fees set by Management Committee at Annual General Meeting

Parking Control & School Crossings

Parking Infringement Notices Category A 57.00 60.00 5.3% F Set by Council

Parking Infringement Notices Category B L 89.00 91.00 F Set by legislation, increases annually. Monetary Units Act 2004.

Parking Infringement Notices Category C L 148.00 152.00 F Set by legislation, increases annually. Monetary Units Act 2004.

Parking Meters One Hour Meters 1.10 1.20 9.1% T One hour

Parking Meters Daily car park hire rate per park in metered area 8.00 T New Fee - For tradesman working in a

metered area

Piangil Community Centre



Meeting (small functions) 58.00 60.90 5.0% T New Fee

Meeting (large functions) 21st Birthdays, parties etc 136.00 142.80 5.0% T New Fee

Meetings (Large functions)` Dinner/Conferences 68.00 71.40 5.0% T New Fee

Insurance 19.50 20.50 5.1% TIf client does not have own insurance this will provide the hirer with mandatory insurance.

Meetings- Local groups eg VFF 23.00 24.20 5.2% T New Fee

Meetings- Outside groups eg Lower Murray Water 33.00 34.70 5.2% T New Fee

Pioneer Settlement

Admission Adult 28.00 29.00 3.6% T

Admission Concession 24.50 25.50 4.1% T Pensioner, Student, Senior

Admission Child 20.50 21.00 2.4% T Child 5 to 16 years, children under 5 are free.

Admission Family 76.50 79.00 3.3% T Family - 2 adults and up to 4 children.

Admission Local Residents Gold Coin Entry Gold Coin Entry T Identification required

Pyap Cruise Adult 22.00 22.50 2.3% T

Pyap Cruise Concession 17.50 18.00 2.9% T Pensioner, Student, Senior

Pyap Cruise Child 15.00 15.50 3.3% T Child 5 to 16 years, children under 5 are free.

Pyap Cruise Family 59.00 61.00 3.4% T Family - 2 adults and up to 4 children.

Sound & Light Tour Adult 22.00 26.00 18.2% T

Sound & Light Tour (Laser Show) Concession 17.50 21.00 20.0% T Pensioner, Student, Senior

Sound & Light Tour (Laser Show) Child 15.00 18.00 20.0% T Child 5 to 16 years, children under 5

are free.Sound & Light Tour (Laser Show)

Family 59.00 70.00 18.6% T Family - 2 adults and up to 4 children.

Admission, Pyap Adult 43.50 45.00 3.4% T

Admission, Pyap Concession 37.50 39.00 4.0% T Pensioner, Student, Senior

Admission, Pyap Child 33.00 34.00 3.0% T Child 5 to 16 years, children under 5 are free.

continued on next page

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Admission, Pyap Family 115.00 120.00 4.3% T

Admission, Sound & Light (Laser Show) Adult 43.50 49.50 13.8% T

Admission, Sound & Light (Laser Show) Concession 37.50 42.00 12.0% T Pensioner, Student, Senior

Admission, Sound & Light (Laser Show) Child 33.00 35.00 6.1% T Child 5 to 16 years, children under 5

are free.Admission, Sound & Light (Laser Show) Family 115.00 134.00 16.5% T Family - 2 adults and up to 4 children.

Admission, Sound & Light, Pyap (Laser Show) Adult 62.00 70.00 12.9% T

Admission, Sound & Light, Pyap (Laser Show) Concession 54.00 58.00 7.4% T Pensioner, Student, Senior

Admission, Sound & Light, Pyap (Laser Show) Child 46.50 49.00 5.4% T Child 5 to 16 years, children under 5

are free.Admission, Sound & Light, Pyap (Laser Show) Family 155.00 189.00 21.9% T Family - 2 adults and up to 4 children.

Sound & Light & Pyap (Laser Show) Adult 37.50 46.00 22.7% T

Sound & Light & Pyap (Laser Show) Concession 31.00 44.00 41.9% T Pensioner, Student, Senior

Sound & Light & Pyap (Laser Show) Child 28.00 32.00 14.3% T Child 5 to 16 years, children under 5

are free.Sound & Light & Pyap (Laser Show) Family 100.00 118.00 18.0% T Family - 2 adults and up to 4 children.

Admission Adult 21.00 21.50 2.4% T

Admission Concession 15.50 16.00 3.2% T Pensioner, Student, Senior

Admission Child 14.50 15.00 3.4% T Child 5 to 16 years, children under 5 are free.

Admission Family 56.00 58.00 3.6% T Family - 2 adults and up to 4 children.

Pyap Cruise Adult 16.50 17.00 3.0% T

Pyap Cruise Concession 14.00 14.50 3.6% T Pensioner, Student, Senior

Pyap Cruise Child 12.00 12.50 4.2% T Child 5 to 16 years, children under 5 are free.

Pyap Cruise Family 46.00 48.00 4.3% T Family - 2 adults and up to 4 children.

Sound & Light Tour (Laser Show) Adult 16.50 21.00 27.3% T

Sound & Light Tour (Laser Show) Concession 14.00 16.80 20.0% T Pensioner, Student, Senior

Sound & Light Tour (Laser Show) Child 12.00 14.50 20.8% T Child 5 to 16 years, children under 5

are free.Sound & Light Tour (Laser Show) Family 46.00 56.50 22.8% T Family - 2 adults and up to 4 children.

Admission, Pyap Adult 32.00 38.50 20.3% T

Admission, Pyap Concession 25.00 25.50 2.0% T Pensioner, Student, Senior

Admission, Pyap Child 21.00 21.50 2.4% T Child 5 to 16 years, children under 5 are free.

Admission, Pyap Family 85.00 88.00 3.5% T Family - 2 adults and up to 4 children.

Admission, Sound & Light Adult 32.00 33.00 3.1% T

Admission, Sound & Light Concession 25.00 25.50 2.0% T Pensioner, Student, Senior

Admission, Sound & Light Child 21.00 21.50 2.4% T Child 5 to 16 years, children under 5 are free.

Admission, Sound & Light Family 85.00 88.00 3.5% T Family - 2 adults and up to 4 children.

Admission, Sound & Light & Pyap Adult 46.50 48.00 3.2% T

Admission, Sound & Light & Pyap Concession 35.00 36.00 2.9% T Pensioner, Student, Senior

Admission, Sound & Light & Pyap Child 31.00 32.00 3.2% T Child 5 to 16 years, children under 5

are free.Admission, Sound & Light & Pyap Family 124.00 128.00 3.2% T Family - 2 adults and up to 4 children.

Sound & Light & Pyap Adult 31.00 32.00 3.2% T

Sound & Light & Pyap Concession 26.00 27.00 3.8% T Pensioner, Student, Senior

Sound & Light & Pyap Child 20.50 21.00 2.4% T Child 5 to 16 years, children under 5 are free.

Sound & Light & Pyap Family 83.00 85.50 3.0% T Family - 2 adults and up to 4 children.

Accommodation Providers/Groups

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Admission Student 11.00 11.30 2.7% T Registered Education Facility

Pyap Cruise Student 8.80 9.00 2.3% T Registered Education Facility

Sound & Light Student 8.80 9.00 2.3% T Registered Education Facility

Admission & Pyap Student 17.50 18.00 2.9% T Registered Education Facility

Admission & Sound & Light Student 17.50 18.00 2.9% T Registered Education Facility

Admission, Pyap & Sound & Light Student 26.00 26.80 3.1% T Registered Education Facility

Hire Fees Dumosa Hall Cleaning Bond 250.00 250.00 0.0% 50% Refundable Bond

Hire Fees Lower Murray Inn (4 hrs) 680.00 700.00 2.9% T 4 hours hire, up to 110 people

Hire Fees Lower Murray Inn - additional hour 110.00 115.00 4.5% T Additional one hour hire

Hire Fees Lower Murray Inn BBQ Area Daytime 440.00 460.00 4.5% T

Hire Fees Lower Murray Inn Cleaning Bond 250.00 250.00 0.0% T 50 % Refundable Bond

Hire Fees Lower Murray Inn - over 110 guests 110.00 110.00 0.0% T Additional one hour hire

Hire Fees Site (4hrs) 680.00 700.00 2.9% T

Hire Fees Site (additional hours) 110.00 110.00 0.0% T

Hire Fees Luncheon Cruise Per Head 65.00 67.00 3.1% T

Hire Fees Cruise Private Hire 850.00 875.00 2.9% T 1 Hour

Hire Fees Cruise Private Hire - additional hour 425.00 440.00 3.5% T Additional one hour hire

Hire Fees Wedding Hire 680.00 700.00 2.9% T

Hire Fees Grounds for Photos 150.00 150.00 0.0% T

Private Charter Pyap 1500.00 1550.00 3.3% T Private Charter (1 hour)

Private Charter Pyap 1850.00 1920.00 3.8% T Private Charter (2 hours)

Private Mooring Pyap 165.00 165.00 0.0% T Mooring at Murray Downs Homestead

Accommodation Student 27.50 28.00 1.8% T per night

Continental Breakfast Student 9.10 9.10 0.0% T per person

Lunch Student 8.75 9.00 2.9% T per person

Morning Tea Student 1.30 1.35 3.8% T per person

Afternoon Tea Student 1.30 1.35 3.8% T per person

Dinner Student 12.00 12.40 3.3% T per person

Supper Student 1.30 1.35 3.8% T per person

Birthday Cake Student purchase cost 1.35 T Cost to purchase cake

Accommodation General 27.50 28.00 1.8% T per person

Continental Breakfast General 9.10 9.10 0.0% T per person

Lunch General 10.50 12.00 14.3% T per person

Afternoon Tea General 5.50 5.50 0.0% T per person

Dinner General 26.00 27.00 3.8% T per person

Supper General 3.50 4.00 14.3% T per person

Linen Hire General 10.50 11.00 4.8% T per person

Education

Lodges

Functions

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Planning Department

Certification of Subdivision Plan

Per Lot On Plan Of Subdivision L $100 plus $20 per lot set by legislation F Fee set by legislation.

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

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

Amendments to Planning Schemes

Regulation 6 (1) Considering request and taking specified actions L 798.00 set by legislation F For considering a request. Set by

legislation.

Regulation 6 (2) Considering submissions L 798.00 set by legislation F For considering up to 20 submissions. Set by legislation.

Regulation 6 (3) Adopting amendment L 524.00 set by legislation F Adopting and submitting amendment for approval. Set by legislation.

Regulation 6 (4) Approving amendment L 798.00 set by legislation F For approval and notice of approval my Minister. Set by legislation.

L set by legislation set by legislation F

Planning Permit Applications Reg 7Planning Permit Applications Class 1 - Use only L 502.00 set by legislation F Fee set by legislation.

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

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

L 239.00 set by legislation F Fee set by legislation.

Planning Permit Applications Estimated cost greater than $100,001

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


Planning Permit Applications Estimated cost under $10,000

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








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



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




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

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Planning Permit Applications Estimated cost greater than $50m



Planning Permit Applications Class 12 - To subdivide an existing building. L 386.00 set by legislation F Fee set by legislation.

Planning Permit Applications Class 13 - To subdivide land into two lots. L 386.00 set by legislation F Fee set by legislation.

Planning Permit Applications

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


Planning Permit Applications Class 15 - To subdivide land L 781.00 set by legislation F Fee set by legislation.


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



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



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


Amend permits under section 72

Regulation 10: Amend permits under section 72

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



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


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

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



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

Class 4 - Estimated cost greater than $100,001 L 490.00 set by legislation F Fee set by legislation.

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

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


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

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


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

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


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

Class 8 - Estimated cost greater than $500,001 L 815.00 set by legislation F Fee set by legislation.


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


Regulation 13 Certificates of Compliance L 147.00 set by legislation F Fee set by legislation.

Regulation 15: Satisfaction Matters

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


Planning Permit Applications Applications for extension of time 102.00 107.00 4.9% T

Amend Planning Permits Secondary consent of time 102.00 107.00 4.9% TRe-certification of Subdivision Plan 100.00 100.00 0.0% T

Written advice letter Provision of letter 50.00 55.00 10.0% T

Planning Notification Per notice letter 5.00 5.30 6.0% T Per letter

Planning Notification Per A3 printing and cover for sign on site 20.00 21.00 5.0% T Per site

Planning Notification Notification in paper 20.00 20.00 + advertising cost T Plus cost of $230.00 to advertise in

paper Plan of Subdivision Provision of copy of plan 40.00 42.00 5.0% T

Planning Permit Provision of copy of Planning Permit 40.00 42.00 5.0% T

Photocopying (other) Per A4 page 0.50 0.50 0.0% T WhitePhotocopying (other) Per A3 page 0.90 0.90 0.0% T WhitePhotocopying (other) Per A2 page 3.00 3.20 6.7% T WhitePhotocopying (other) Per A1 page 5.00 5.30 6.0% T WhitePhotocopying (other) Per A0 page 7.00 7.40 5.7% T WhiteExhibition of Planning Scheme Amendments

Public notice letter by mail, per letter 7.00 7.40 5.7% T Per letter

Exhibition of Planning Scheme Amendments

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

Exhibition of Planning Scheme Amendments

Public notice by Government Gazette Set by publisher Set by publisher T Per notice

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Public Health

Caravan Parks Sites not exceeding 25 L 17 fee units 0% F Set by legislation - excl camp sites

Caravan Parks Sites exceeding 25 but not exc 50 L 34 fee units 0% F Set by legislation - excl camp sites





Caravan Parks Transfer of Registration L 5 fee units 0% F Set by legislation - excl camp sites

Caravan Parks Moveable dwelling/rigid annexe 2-6 sites 250.00 265.00 6.0% F Fee Set by Council

Caravan Parks Moveable dwelling/rigid annexe 1/any additional site 150.00 160.00 6.7% F Fee Set by Council

New Premises Assessment/Application

New Premises or Vehicle plus the applicable registration fee

178.50 188.00 5.3% F plus the applicable registration fee

Hairdressers/Beauty Parlours Skin Penetration Large 3 or more procedures 355.00 373.00 5.1% F

Hairdressers/Beauty Parlours Skin Penetration Small up to 2 procedures 270.00 285.00 5.6% F

Hairdressers/Beauty Parlours Home based or mobile

1 operator only and up to 2 procedures 150.00 160.00 6.7% F

Prescribed Accommodation Premises Registration 270.00 285.00 5.6% F

Prescribed Accommodation Premises Associated with a registered Caravan Park

Registration/Admin fee 63.00 F New fee

Temporary Food Premises- Class 3 Registration 40.00 40.00 0.0% F

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

Temporary Food Premises- Class 2 Registration 60.00 60.00 0.0% F

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

Food Vending Machines Registration 125.00 132.00 5.6% F

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

Temporary/ Mobile Food Trade associated Fixed Food Premises

Registration 160.00 169.00 5.6% F


Class 3A Food Premises Registration 250.00 263.00 5.2% F


Class 3B Food Premises Registration - low risk 185.00 195.00 5.4% F


Class 2a Food Premises

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

695.00 730.00 5.0% F


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

465.00 489.00 5.2% FFees reviewed based on risk= likelihood (trading hours) x consequence (food types/variety + potential food borne illness)

Class 2c Food Premises

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

350.00 368.00 5.1% F


Class 1 Food Premises Registration - External Audits 315.00 331.00 5.1% F



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

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Failed subsequent sample 135.00 142.00 5.2% F As per sampling policy/procedure

Additional non-mandatory/requested inspection fee

250.00 265.00 6.0% F

Septic Tanks New installation/major alteration Permit Fee 300.00 315.00 5.0% F

Septic Tanks alteration minor Permit Fee 150.00 158.00 5.3% F

Septic Tank Permit Extension fee Permit Fee 60.00 63.00 5.0% F

Additional Septic Tank Application Inspections 150.00 158.00 5.3% F

Late Registrations 50% of registration fee FTransfer of Registration 50% of registration fee FPro Rata Registration Fee From February to April 75% of registration fee FPro Rata Registration Fee From May to July 50% of registration fee FPro Rata Registration Fee From August to October 25% of registration fee FReissue of certificate 40.00 42.00 5.0% F

Reissue of certificate 40.00 42.00 5.0% F

Vaccinations

Vaccinations Twinrix Hep A+B Junior Dose 180.00 180.00 0.0% F 1-15 years - 3 doses

Vaccinations Twinrix Hep A+B Senior Dose 240.00 240.00 0.0% F 16 years+ - 3 doses

Vaccinations Hepatitis A Vaqta - Junior 120.00 120.00 0.0% F 2-17 years - 2 dosesVaccinations Hepatitis A Vaqta 150.00 150.00 0.0% F 18 years+ - 2 dosesVaccinations Fluvax 25.00 25.00 0.0% FVaccinations IPOL 60.00 60.00 0.0% FVaccinations Boostrix 36.00 36.00 0.0% FVaccinations Hepatitis B Paediatric 120.00 120.00 0.0% F 0-19 years - 3 dosesVaccinations Hepatitis B Adult 120.00 120.00 0.0% F 20 years+ - 3 dosesVaccinations Chicken Pox Varicella 80.00 80.00 0.0% F 1-13 years - 1 dose

Vaccinations Chicken Pox Varicella - Adult 140.00 140.00 0.0% F 14 years+ - 2 doses

Vaccinations

Students who were previously eligible for HPV/Chickenpox/Hep B/Boostrix

50% F New fee

Regulatory Services

Local Laws Release fee for impounded shopping trolley 153.00 160.00 4.6% F Per trolley

Local Laws Release fee for impounded vehicles 370.00 390.00 5.4% F

Local Laws Release fee for any other impounded thing 90.00 95.00 5.6% F

Local Laws Copy 9.00 10.00 11.1% F

Local Laws Busking Permit Application 0.00 10.00 F New fee

Local Laws Busking fee per day 0.00 5.00 F New fee

Local Laws Itinerant Trading 1 day only 0.00 30.00 F New fee

Local Laws Itinerant Trading <12 days per year 0.00 50.00 F New fee

Local Laws Itinerant Trading >12 days per year 0.00 155.00 F New fee

Local Laws 50% discount of set fee for charitable organisations F

Local Laws Miscellaneous Local Law permit fee 48.00 50.00 4.2% F

Local Laws Excess animal permit fee 0.00 30.00 F New fee

Local Laws Administration fee to engage contractors 160.00 168.00 5.0% T

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

Use of Council Land (Footpath Trading)

Permit fee for outdoor eating facility 147.00 155.00 5.4% F Pro-rata fee will apply



Permit fee for advertising sign on footpath 58.00 60.90 5.0% F $50.00 per sign, maximum allowed in

2. Pro-rata fee will apply


Permit fee to display goods for sale on footpath 58.00 60.90 5.0% F Pro-rata fee will apply


Permit to consume liquor on Council Land 150.00 157.50 5.0% F

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

NOTE: Vaccine prices have remained the same as cost price has reduced due to mass production to meet demand. Vaccines to businesses registered for GST must pay GST amount, individuals are not charged GST.

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Use of Council Land (Trading on roadside)

Permit to trade from roadside 147.00 155.00 5.4% F i.e Mobile food vans. Pro-rata fee will

apply

Use of Council Land (Footpath Trading) Market Day permit fee 55.00 57.80 5.1% F

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

Late payment fee (Footpath Trading)

Late payment fee for all footpath trading permit renewals

27.00 28.40 5.2% T

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

Pro rata fee (Footpath Trading) 75% (Sept-Dec) 75% (Sept-Dec) F New Fee

Pro rata fee (Footpath Trading) 50% (Jan - Mar) 50% (Jan - Mar) F New Fee

Pro rata fee (Footpath Trading) 25% (Mar-Jun) 25% (Mar-Jun) F New Fee

Dog/Cat Registration Dangerous or Menacing dog, Restricted Breed Dog 0.00 200.00 F

New fee - more officer time required to monitor and inspect the premises where these dogs are kept.

Dog/Cat Registration Entire dog or cat 120.00 126.00 5.0% F Entire dog or cat

Dog/Cat Registration Pensioner - Maximum fee (50% discount) 60.00 63.00 5.0% F 50% discount for eligible concession

cardholders

Dog/Cat Registration Desexed and microchip implant 40.00 42.00 5.0% F

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

20.00 21.00 5.0% F

Dog/Cat Registration Working dog 20.00 21.00 5.0% F

Dog/Cat Registration Animal registration renewal late payment fee 21.00 22.00 4.8% F

Dog/Cat Registration Registration tag replacement 6.50 6.50 0.0% F

Dog/Cat Registration Inspection 16.00 17.00 6.3% F

Dog/Cat Registration Copy 11.00 11.60 5.5% F

Dog/Cat Registration New Registration from 1 Oct each year - 31 Dec 50% of applicable fee F

Domestic Animal Business Registration fee for Domestic Animal Business 155.00 165.00 6.5% F i.e. Boarding/Breeding establishments

Domestic Animal BusinessLate fee for Domestic Animal Business registration

79.00 85.00 7.6% F 50% of registration fee

Domestic Animal Business Certificate of Registered Domestic Animal Business 21.00 22.00 4.8% F

Animal Control Euthanasia at Vet 0.00 20.00 plus vet fee T New fee

Animal Control Pound release fee for dogs & cats - 1st offence 65.00 70.00 7.7% F

Animal Control Pound release fee for dogs & cats - 2nd offence 170.00 180.00 5.9% F

Animal Control Pound release fee for dogs & cats - 3rd offence 285.00 300.00 5.3% F

Animal Control Pound release fee for dogs & cats -after Hours offence 175.00 190.00 8.6% F

Animal Control Pound release fee for sheep 10.00 11.00 10.0% F Per head, plus expenses incurred in

impounding the animal


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Animal Control Pound release fee for livestock (other than sheep) 55.00 60.00 9.1% F Per head, plus expenses incurred in

impounding the animal

Animal Control Daily sustenance fee for impounded dogs and cats

8.50 9.00 5.9% F

Animal Control Daily sustenance fee for impounded sheep

5.00 5.50 10.0% F

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

8.50 9.00 5.9% F

Animal Control Surrender fee for dogs and cats (collection/relocation) 50.00 52.50 5.0% F

Animal Control Cat trap hire $50 Bond $50 Bond F

Cat Trap hire is free however $50 bond required to ensure trap return and to contribute to replacement if lost or damaged.

Animal Control After hours call-out fee for livestock on roads 250.00 265.00 6.0% F

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

Reserve User Fees & Casual Hire

Sports field Ground Rental & Pavilion Rental T

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

Lake Boga Football Club and Junior League

Lake Boga Reserve/Ken Harrison 1449.57 1493.06 3.0% T

Robinvale Football Club Robinvale Riverside Park 1901.18 1958.21 3.0% T

Robinvale Junior Football Club Robinvale Riverside Park 354.70 365.34 3.0% T

Swan Hill Football Club Swan Hill Reserve 4313.53 4442.93 3.0% T

Swan Hill Soccer Association Ken Harrison 681.92 702.37 3.0% T

Tyntynder Football Club Alan Garden Reserve 2093.66 2156.46 3.0% T

Nyah /Nyah West United Football Club and Juniors Nyah Recreation Reserve 2671.43 2751.57 3.0% T User fee includes building charge

Lake Boga Cricket Club Lake Boga Reserve 987.15 1016.76 3.0% T

MacKillop College Various 330.00 339.90 3.0% T

Nyah District Cricket Club Nyah Recreation Reserve 2740.68 2822.90 3.0% T User fee includes building charge

Robinvale & District Cricket Club

Robinvale Recreation Reserve 301.63 310.67 3.0% T

RSL Cricket Club North Park 877.47 903.79 3.0% T

Robinvale Secondary College Various Various Various T

St Mary's Tyntynder Cricket Club North Park 1295.98 1334.85 3.0% T

Swan Hill Cricket Club Swan Hill Reserve 1264.78 1302.72 3.0% T

Swan Hill Little Athletics Centre Ken Harrison 356.47 367.16 3.0% T

Swan Hill Secondary College Various 867.75 893.78 3.0% T

Swan Hill Fire Brigade Fire Track, Swan Hill Reserve

133.17 137.16 3.0% T

Mallee Eagles/Lalbert Juniors use of North Park 480.44 494.85 3.0% T

Tyntynder United Football Cricket Club Alan Garden Reserve 1343.62 1383.92 3.0% T

Circus Fee Swan Hill Reserve 1050.00 1102.50 5.0% T First Time Fee Formally Set

Circus Bond Swan Hill Reserve 682.50 716.60 5.0% T First Time Fee Formally Set

Robinvale Aerodrome

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

Hangar Site Lease 905.63 950.90 5.0% TCombined hangar site leases. Lease based on area of hangar @ $1.86/m² + GST and CPI.

Pavement Concession Charge 8.80 9.04 2.7% T Per tonne maximum takeoff mass of aircraft

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Robinvale Community Arts Centre



Hall Hire Community Main Hall and Foyer 580.00 609.00 5.0% T Daily Charge

Hall Hire Commercial Main Hall and Foyer 870.00 913.50 5.0% T

Hall Hire Community Half Day Before (Set Up) 70.00 73.50 5.0% T

Hall Hire Commercial 175.00 183.80 5.0% T

Hall Hire Community Full Day Before (Set Up) 145.00 152.30 5.0% T

Hall Hire Commercial 315.00 330.80 5.0% T

Catering Facilities Community Kitchen & Cooking Facilities 175.00 183.80 5.0% T Per function

Catering Facilities Commercial 245.00 257.30 5.0% T


Foyer

Hall Hire Foyer - Day/Night Function 210.00 220.50 5.0% T Per function

TheatreDay/Night Use & Foyer Commercial 750.00 787.50 5.0% T Per function

Day/Night Use & Foyer Community 575.00 603.80 5.0% T

Big Bin Community 80.00 84.00 5.0% T Per function

Big Bin Commercial 80.00 84.00 5.0% T

Foyer Half day Community 93.00 97.70 5.1% T

Foyer Full day Community 130.00 136.50 5.0% T

Meetings Community Per Hour 26.00 27.30 5.0% T

Robinvale Leisure Centre

Aquatics Adult 3.05 3.00 -1.6% T

Aquatics Child 2.21 2.20 -0.5% T

Aquatics Spectator 2.21 2.20 -0.5% T

Season Ticket Family 135.45 136.50 0.8% T

Season Ticket Single 86.63 88.20 1.8% T

Season Ticket Child 70.35 71.90 2.2% T

Season Ticket Concession 70.35 71.00 0.9% T

Swimming Multi Passes - 10 Visits Adult 29.40 29.60 0.7% T

Swimming Multi Passes - 10 Visits Child 19.95 20.00 0.3% T

Swimming Multi Passes - 10 Visits Concession 19.95 20.90 4.8% T

Gymnasium Casual 12.50 13.10 4.8% T

Gymnasium 1 Month Membership 63.00 66.00 4.8% T




Group Fitness 13.13 13.70 4.3% T

Badminton 12.10 12.70 5.0% T

Stadium - Casual Use 11.20 11.75 4.9% T

Court Hire Peak 44.10 45.00 2.0% T Per hour - Monday to Friday 4pm to close

Court Hire Shoulder Sundays 35.70 36.00 0.8% T Per hour

Court Hire Off Peak 3.90 4.05 3.8% T Per hour - Monday to Saturday open to 4pm

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Robinvale Resource Centre & Network House

Agents For Centrelink 54973.73 60517.22 10.1% T

Based upon fee of $40.10/Hr for 27.5 Hrs, plus incidentals fee of $51.06/week, plus training fee of $512.06 current agreement with Centrelink stipulates this increase

Agents For VicRoads 11240.00 12402.50 10.3% TFees charged are transaction based. Approximately $12,100 x CPI of 2.5% as per agreement

Casual Office Space Per Day 42.00 44.10 5.0% T Per day

Conference Room Hire 64.00 67.20 5.0% T Per day

Permanent Office Space Madec 1795.00 2446.67 36.3% T Per month - under lease

Permanent Office Space Vacant 105.00 110.30 5.0% T Per week

Hire Fee Open Area 82.00 86.10 5.0% T Per day

Robinvale Tip

Garbage Bag 2.00 2.10 5.0% T

120 ltr Wheelie Bin 3.50 3.70 5.7% T

Car Boot Only, 240ltr Wheelie Bin 6.00 6.30 5.0% T

Station Wagon 6.00 6.30 5.0% T

Utility 9.00 9.50 5.6% T

Utility High Sided 10.00 10.50 5.0% T

Single Axle Trailer (6x4) Level 10.00 10.50 5.0% T

Single Axle Trailer (6x4) Heaped 12.00 12.60 5.0% T

Single Axle Trailer (6x4) High Sided 14.00 14.70 5.0% T

Tandem Axle Trailer (8x5) Level 16.00 16.80 5.0% T

Tandem Axle Trailer (8x5) Heaped 22.00 23.10 5.0% T

Tandem Axle Trailer (8x5) High Sided 30.00 31.50 5.0% T

Mattress (any size) 10.00 10.50 5.0% T

Tyres Car & Motorcycle 7.00 7.40 5.7% T

Tyres Light Commercial 10.00 10.50 5.0% T

Tyres Truck - Standard & Forklift 18.00 18.90 5.0% T

Tyres Truck - Wide Band Super Single

28.00 29.40 5.0% T

Tyres Tractor 60.00 63.00 5.0% T

Tyres Earth Mover (Small) 70.00 73.50 5.0% T

Tyres Earth Mover (Medium) 100.00 105.00 5.0% T

Tyres Earth Mover (Large) 130.00 136.50 5.0% TTelevisions & Computer Monitors (non commercial) Free Free F

Commercial/Industrial (inc. concrete) 40.00 42.00 5.0% T

Scrap metal Free Free FSmall Rubble (bricks, crushed concrete etc.) Free Free F

Uncontaminated Mulched Green Free Free F

Clean Fill Free Free F

Used Motor Oil Free Free F

Gas Cylinders Free Free FChemical Containers (DrumMUSTER) Free Free F

White Goods Free Free FDomestic clean uncontaminated timber Free Free F

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Social Support Services - Planned

Planned Activity Groups Per Activity Costs Per Activity Cost F

Per day, + additional meal cost where the meal is purchased from another source. Plus any entrance and travel costs. Fee set by DHS Rules.

Swan Hill Aerodrome

Hangar Site Lease 10080.45 10584.50 5.0% T

8 hangar site leases 2013/14 and 9 hanger sites leases 2014/15. Lease based on area of hangar @ $2.79/m² + GST plus CPI

Hangar Site Lease 1226.80 1288.10 5.0% T2 hangar site lease. Lease based on area of hangar @ $2.68/m² plus GST plus CPI

Part Workshop Lease 417.65 438.50 5.0% T Per annum. Rental for part of workshop. CPI increase annually

Pavement Concession Charge 8.80 9.04 2.7% T Per tonne maximum takeoff mass of aircraft

Site Lease Bureau of Meteorology l 110.00 T Per annum. Met Bureau, weather station. No increase in CPI is charged.

Cropping Lease 6492.77 6817.40 5.0% T Per annum. Rental increased by CPI annually

Swan Hill Leisure Centre

Aquatics Adult 5.04 5.10 1.2% T

Aquatics Child 3.57 3.70 3.6% T

Aquatics Concession 3.50 3.70 5.7% T

Aquatics Family 14.60 14.90 2.1% T

Aquatics Schools 2.21 2.30 4.1% T

Aquatics Swim Club 2.31 2.40 3.9% T

Aquatics Swim Club - Nyah Two Bays 5.78 6.10 5.5% T

Aquatics Birthday Party - No Catering 9.50 10.00 5.3% T Per person

Aquatics Birthday Party - Catering 9.77 12.60 29.0% T Per person

Aquatics Non Commercial Lane Hire 6.30 6.60 4.8% T

Aquatics Commercial Lane Hire 9.56 10.00 4.6% T

Aqua Aerobics Adult 8.93 9.10 1.9% T

Aqua Aerobics Concession 7.88 6.80 -13.7% T

Swim Lessons Pre-School, School Age & Adults - 1 Child 10.70 11.20 4.7% T

Swim Lessons Pre-School, School Age & Adults - 2 Children 9.60 10.10 5.2% T

Swim Lessons Adult 11.03 11.60 5.2% T

Swim Lessons Adult Member 9.98 10.50 5.2% T

Swim Lessons Private Lessons 27.62 29.00 5.0% T

Swimming Multi Passes - 10 Visits Adult 44.89 45.80 2.0% T

Swimming Multi Passes - 10 Visits Child 30.29 30.90 2.0% T

Swimming Multi Passes - 10 Visits Concession 30.29 30.90 2.0% T

Health & Fitness Membership Platinum Pack - 12 Months 803.25 829.50 3.3% T Includes gym, pool and group fitness classes.

Health & Fitness Membership Platinum Pack - 12 Months - Concession 619.50 640.50 3.4% T Includes gym, pool and group fitness

classes.

Health & Fitness Membership Platinum Pack - 6 Months 456.75 472.50 3.4% T Includes gym, pool and group fitness classes.

Health & Fitness Membership Platinum Pack - 6 Months - Concession 351.75 357.00 1.5% T Includes gym, pool and group fitness

classes.

Health & Fitness Membership Platinum Pack Direct Debit (per week) 14.80 15.50 4.7% T Includes gym, pool and group fitness

classes.


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Health & Fitness Membership + Joining Fee 50.00 52.50 5.0% T Includes gym, pool and group fitness classes.

Health & Fitness Membership Platinum Pack Direct Debit (per week) - Concession 12.20 12.20 0.0% T Includes gym, pool and group fitness

classes.

Health & Fitness Membership + Joining Fee 50.00 52.50 5.0% T Includes gym, pool and group fitness classes.

Health & Fitness Membership Premium Pack 12 Months 650.00 682.50 5.0% T Includes gym and pool.

Health & Fitness Membership Premium Pack 12 Months - Concession 500.00 525.00 5.0% T Includes gym and pool.

Health & Fitness Membership Premium Pack 6 Months 370.00 388.50 5.0% T Includes gym and pool.

Health & Fitness Membership Premium Pack 6 Months - Concession 290.00 304.50 5.0% T Includes gym and pool.

Health & Fitness Membership Premium Pack Direct Debit (per week) 13.10 13.80 5.3% T Includes gym and pool.

Health & Fitness Membership + Joining Fee 47.25 52.50 11.1% T Includes gym and pool.

Casual Health Club Adult 12.18 12.80 5.1% T Gymnasium only.

Casual Health Club Concession 9.24 9.70 5.0% T Gymnasium only.

Casual Health Club Multi Pass - 10 Visits 103.53 108.70 5.0% T Gymnasium only.

Group Fitness Adult 8.30 8.70 4.8% T Classes

Group Fitness Concession 6.30 6.60 4.8% T Classes

Crèche Member 1 Hour 4.80 5.00 4.2% T Per hour, per child.

Crèche Member 2 Hours 9.50 10.00 5.3% T Per hour, per child.

Crèche Member 3 Hours 14.10 14.80 5.0% T Per hour, per child.

Crèche Non Member 1 Hours 5.90 6.20 5.1% T Per hour, per child.



Badminton 12.10 12.70 5.0% T Per court, Per hour

Stadium - Casual Use 4.52 4.70 4.0% T

Crèche Room - Hire 30.45 32.00 5.1% T Per hour

Court Hire 40.40 42.40 5.0% T Per hour

Locker Hire 2.89 3.00 3.8% T Per 90 minutes.

Swan Hill Riverside Park

Sound Shell Price Per session 12.60 15.00 19.0% T Fee more realistic - only minor increase in previous years.

Public Address System Price Per session 78.75 85.00 7.9% T

Outdoor Cinema Price per day 262.50 275.00 4.8% TIf client does not have own insurance, this will be charged to provide hirer with mandatory coverage.

Insurance 19.45 20.50 5.4% T

Swan Hill Senior Citizens Centre

Bond (with alcohol) 600.00 630.00 T Bond is now in accord with similar community Council facilities

Bond (without alcohol) 300.00 315.00 T Bond is now in accord with similar community Council facilities

Meeting/Gathering (First 2 Hours) 35.00 36.80 5.1% T

Meeting/Gathering (Every hour thereafter) 15.00 15.80 5.3% T

Half Day 40.00 42.00 5.0% T

Full Day 75.00 78.80 5.1% T

Party/Large Function 120.00 126.00 5.0% T

Insurance 19.50 20.50 5.1% T

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Swan Hill Swimming Pool

Waterslide 8 Rides 3.78 4.00 5.8% T Fees set by Contract Management

Private Water Slide Hire Per half hour 44.10 46.30 5.0% T $42.00 - half hour plus entry to Pool Fees Set by Contract Management

Admission Adult 3.15 3.30 4.8% T Fees set by Contract Management

Admission Child 2.31 2.40 3.9% T Age 3 - 15 Fees set by Contract Management

Admission Concession 2.31 2.40 3.9% T Fees set by Contract Management

Admission Spectator 2.31 2.40 3.9% T Fees set by Contract Management

Admission Family 12.39 13.00 4.9% T

Admission - School Group Swim 2.21 2.30 4.1% T Per Head Fees set by Contract Management

Admission - School Group Swim & Slide 3.78 4.00 5.8% T Per Head Fees set by Contract Management

Membership Family 142.80 149.90 5.0% TIncludes 2 adults, 3 children, additional children $5.70 each. Fees set by Contract Management

Membership Adult 96.60 101.40 5.0% T Fees set by Contract Management

Membership Child & Concession Card 79.80 83.80 5.0% T Fees set by Contract Management

Facility Hire 50mt Pool only 241.50 253.60 5.0% T Fees set by Contract Management

Facility Hire Whole complex 404.25 424.50 5.0% T Fees set by Contract Management

Fitness Classes Aquaerobics 6.51 6.80 4.5% T

Fitness Classes Deep Water Running 6.51 6.80 4.5% T

Lane Hire Per hour 6.30 6.60 4.8% T

Swan Hill Tip

Car Boot 10.20 10.70 4.9% T

Station Wagon 20.90 21.90 4.8% T

Utility 21.90 23.00 5.0% T

Utility High Sided 33.40 35.10 5.1% T

Single Axle Trailer (6x4) Level 21.90 23.00 5.0% T

Single Axle Trailer (6x4) Heaped 26.10 27.40 5.0% T

Single Axle Trailer (6x4) High Sided 33.40 35.10 5.1% T

Tandem Axle Trailer (8x5) Level 37.60 39.50 5.1% T

Tandem Axle Trailer (8x5) Heaped 50.00 52.50 5.0% T

Tandem Axle Trailer (8x5) High Sided 58.30 61.20 5.0% T

Mattress (any size) 16.00 16.80 5.0% T

Tyres Car & Motorcycle 8.40 8.80 4.8% T Per Tyre

Tyres Light Commercial 11.90 12.50 5.0% T Per Tyre

Tyres Truck - Standard & Forklift 21.50 22.60 5.1% T Per Tyre

Tyres Truck - Wide Band Super Single 35.80 37.60 5.0% T Per Tyre

Tyres Tractor 71.60 75.20 5.0% T Per Tyre

Tyres Earth Mover (Small) 95.50 100.30 5.0% T Per Tyre

Tyres Earth Mover (Medium) 143.30 150.50 5.0% T Per Tyre

Tyres Earth Mover (Large) 214.90 225.60 5.0% T Per Tyre

Computer Monitors / Televisions (non-commercial) Free T Per item

Commercial Industrial Waste 94.30 99.00 5.0% T Per Tonne.


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(inc. GST) $


Fee (inc. GST) $

Change to Fee %

GST Status (F) Free

(T) TaxableComments

Contaminated Soil Low Level Contamination 125.00 131.30 5.0% T Per Tonne.

Asbestos (minimum charge commercial 0.5 tonne) 140.00 147.00 5.0% T Per Tonne.

Scrap Metal Free F

Small Rubble Free F Bricks, crushed concrete etc

Mulched Green Waste Uncontaminated Free F

Clean Fill Free F

Used Motor Oil Free F

Gas Cylinders Free F

Chemical Containers (Drum Musters) Free F Drum Musters

White Goods Free F

Domestic clean uncontaminated timer Free F

Swan Hill Town HallBondEntire Complex (with alcohol) 660.00 690.00 4.5% TEntire Complex (without alcohol) 440.00 460.00 4.5% T

Café only (with alcohol) 330.00 345.00 4.5% T

Café only (without alcohol) 110.00 115.00 4.5% T

Meeting Room-Small Community - Functions Only 20.00 21.00 T Bond to depend on type of event. No

bond required for community group

Meeting Room -Small Commercial 110.00 115.00 4.5% T

Meeting Room - Large Community and Commercial 110.00 115.00 4.5% T

Fees - Venue Hire

Hire of total Complex Community 875.00 915.00 4.6% T Extra Days @ 75% of daily rate each day

Hire of total Complex Wedding 1000.00 1050.00 5.0% T Extra Days @ 75% of daily rate each day

Hire of total Complex Funeral 1830.00 T Charge full commercial rate due to the short notice required to set up venue

Hire of total Complex Commercial 1745.00 1830.00 4.9% T Extra Days @ 75% of daily rate each day

Auditorium only Community 525.00 550.00 4.8% T

Auditorium only Commercial 1050.00 1100.00 4.8% T

Auditorium only Community per hour 90.00 95.00 5.6% T For concert / deb ball practices only

Café only Community 190.00 200.00 5.3% T Includes bar/kiosk

Café only Commercial 330.00 345.00 4.5% T Includes bar/kiosk

Café only for meetings Community Per Hour Mon - Fri 32.00 33.00 3.1% T Same fees apply as single meeting

room

Café only for meetings Commercial Per Hour Mon-Fri 63.00 66.00 4.8% T Same fees apply as single meeting

roomKitchen Only Community 189.00 198.00 4.8% TKitchen Only Commercial 330.00 345.00 4.5% TMezzanine Only Community Per Hour 23.00 24.00 4.3% T Per hourMezzanine Only Commercial 42.00 44.00 4.8% T Per hour

Mezzanine Only Community Per Hour Sat-Sun-Pub Hols 52.00 55.00 5.8% T

Mezzanine Only Commercial Per Hour Sat-Sun-Pub Hols 73.00 75.00 2.7% T

Mezzanine & Single Meeting Room

Community Per Hour Mon - Fri 32.00 35.00 9.4% T Per hour


Community Half Day Mon-Fri 90.00 95.00 5.6% T


Community Full Day Mon-Fri 145.00 150.00 3.4% T


Community Sat-Sun-Pub Hols Per Hour 58.00 60.00 3.4% T Per hour


Community Sat-Sun-Pub Hols Half Day 160.00 165.00 3.1% T


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(inc. GST) $


Fee (inc. GST) $

Change to Fee %

GST Status (F) Free

(T) TaxableComments


Community Sat-Sun-Pub Hols Full Day 265.00 278.00 4.9% T


Commercial Per Hour Mon-Fri 63.00 66.00 4.8% T Per hour

Mezzanine & Single Meet Rm Commercial Half day Mon-Fri 178.00 186.00 4.5% T

Mezzanine & Single Meet Rm Commercial Full Day Mon-Fri 295.00 310.00 5.1% T


Commercial Per Hour Sat-Sun-Pub hols 73.00 77.00 5.5% T Per hour.

Mezzanine & Single Meet Rm Commercial Half day Sat-Sun-Pub Hols 210.00 220.00 4.8% T

Mezzanine & Single Meet Rm Commercial Full Day Sat-Sun-Pub Hols 345.00 362.00 4.9% T

Double Meeting Room Community Per Hour Mon - Fri 58.00 60.00 3.4% T

Double Meeting Room Community Half Day Mon-Fri 160.00 168.00 5.0% T

Double Meeting Room Community Full Day Mon-Fri 260.00 273.00 5.0% T

Double Meeting Room Community Per Hour Sat-Sun-Pub Hols 74.00 78.00 5.4% T

Double Meeting Room Community Half Day Sat-Sun-Pub Hols 210.00 220.00 4.8% T

Double Meeting Room Community Full Day Sat-Sun-Pub Hols 345.00 362.00 4.9% T

Double Meeting Room Commercial Per Hour Mon-Fri 90.00 95.00 5.6% T

Double Meeting Room Commercial Half Day Mon-Fri 270.00 283.00 4.8% T

Double Meeting Room Commercial Full Day Mon-Fri 440.00 462.00 5.0% T

Double Meeting Room Commercial Sat-Sun-Pub Hols Per Hour 95.00 100.00 5.3% T

Double Meeting Room Commercial Sat-Sun-Pub Hols Half Day 283.00 295.00 4.2% T

Double Meeting Room Commercial Sat-Sun-Pub Hols Full Day 460.00 483.00 5.0% T

Fees - Equipment and Staff

Extra staff time to set up venue Per Hour Per Person 44.00 TUp to 8 hours of staff time for set up is included in the hire fee for large events. Any staff time above this is to be charged on an hourly rate

Set Up- Canopy Set up canopy in Auditorium 280.00 294.00 5.0% T Includes two staff members for up to 3 hours

Mini Grand Piano Per Performance 126.00 130.00 3.2% T

Mini Grand Piano-Tuning Price on Application Price on Application Price on Application T Price depends on cost of Piano tuners fees

Microphone Hire Per microphone 5.00 5.00 0.0% T Same fee applies to all community and commercial bookings

Photocopying A4 per page 0.50 0.50 0.0% T

Photocopying A3 per page 0.90 0.90 0.0% T

Video & Projection Equipment Price on Application Price on Application Price on Application T Price on Application

Data Projector Per booking 10.00 10.50 5.0% T Per hire

Computer Per booking 10.00 10.50 5.0% T Per hire

Hazer Machine Per show 10.00 10.50 5.0% T If 2 shows in one day fee is $20

Smoke Machine Per show 10.00 10.50 5.0% T If 2 shows in one day fee is $20

Light & Sound Technicians Per Hour Per Person 42.00 44.00 4.8% T Per hour

Front of House Staff Per Person Per Hour 34.00 36.00 5.9% T Per hour

Front of House Supervisor Per Hour 36.00 38.00 5.6% F One supervisor always required when ushers used

Public Liability Insurance Surcharge Per Booking 19.43 20.50 5.5% T

If do not have own insurance, this will be charged to provide the hirer their mandatory cover.

Page 106


(inc. GST) $


Fee (inc. GST) $

Change to Fee %

GST Status (F) Free

(T) TaxableComments

Vacation Child Care

Per Session (10 hours) 65.50 70.00 6.9% F Fee amended after review of program in Feb 15

Per Session (5 hours) 50.00 53.50 7.0% F Fee amended annually on 1 July, in accordance with CPI.

Excursion Fee 80.00 to be calculated for each excursion F Need to cost each excursion and

charge for full cost recovery

Vacation Fee Casual 80.00 90.00 12.5% F

Woorinen Community Centre



Meeting (small functions) 25.00 26.30 5.2% T

Meeting (large functions) Dinners/Conferences 60.00 63.00 5.0% T

Insurance 19.50 20.50 5.1% T

Meetings (Large functions)` 21st Celebrations 132.00 138.60 5.0% T

Youth Support Services

Youth Inc Building Rental Weekly 110.00 115.50 5.0% T Rental fee per organisation

Page 107

Swan Hill Rural City Council | Budget 2015/16

Glossary of Terms Act Local Government Act 1989.

Accounting standards

Accounting standards are issued from time to time by the professional accounting bodies and are applicable to the preparation of general purpose financial reports.

Adjusted underlying revenue

The adjusted underlying revenue means total income other than non-recurrent grants used to fund capital expenditure, non-monetary asset contributions, and contributions to fund capital expenditure from sources other than grants and non-monetary contributions.

Adjusted underlying surplus (or deficit)

The adjusted underlying surplus (or deficit) means adjusted underlying revenue less total expenditure. It is a measure of financial sustainability of the Council which can be masked in the net surplus (or deficit) by capital-related items.

Annual budget This document is framed within the Council’s long-term financial plan and sets out the short-term goals and objectives as part of the overall strategic planning framework.

Annual operating budget The budgeted statement of financial performance shows the expected operating result in the forthcoming year with the distinction made between revenue received for operating purposes and revenue received for capital purposes.

Annual reporting requirements

Annual reporting requirements include the financial reporting requirements of the Act, Accounting Standards and other mandatory professional reporting requirements.

Asset expansion expenditure

Expenditure that extends the capacity of an existing asset to provide benefits to new users at the same standard as is provided to existing beneficiaries.

Asset renewal expenditure

Expenditure on an existing asset or on replacing an existing asset that returns the service capability of the asset to its original capability.

Asset upgrade expenditure

Expenditure that: (a) enhances an existing asset to provide a higher level of service; or (b) increases the life of the asset beyond its original life.

AVPC code Australian Valuation Property Code

Borrowing strategy A borrowing strategy is the process by which the Council’s current external funding requirements can be identified, existing funding arrangements managed and future requirements monitored.

Budgeted balance sheet The budgeted statement of financial position shows the expected net current asset, net non-current asset and net asset positions in the forthcoming year compared to the forecast actual in the current year.

The budgeted income sheet should be prepared in accordance with the requirements of AASB 1040 – Balance Sheet.

Budgeted comprehensive income statement

The budgeted comprehensive income statement shows the expected operating result in the forthcoming year compared to the forecast actual result in the current year. The budgeted income statement should be prepared in accordance with the requirements of AASB101 Presentation of Financial Statements and the Local Government Model Financial Report.


Budgeted financial statements

Prepared under section(s) 126(2)(a), 127(2)(a) and / or 131(1)(b) of the Act, budgeted financial statements are required in the:

Strategic resource plan Budget Annual report

The budgeted financial statements are the: Budgeted Comprehensive Income Statement Budgeted Balance Sheet Budgeted Statement of Changes in Equity Budgeted Statement of Cash Flows Budgeted Statement of Capital Works

The budgeted financial statements must be in the form set out in the Local Government Model Financial Report.

Budgeted statement of capital works

The budgeted statement of capital works shows the expected internal and external funding for capital works expenditure and the total proposed capital works expenditure for the forthcoming year with a comparison with forecast actual for the current year. The budgeted statement of capital works should be prepared in accordance with Regulation 9.

Budgeted statement of cash flows

The budgeted statement of cash flows shows the expected net cash inflows and outflows in the forthcoming year in the form of reconciliation between opening and closing balances of total cash and investments for the year. Comparison is made to the current year’s expected inflows and outflows. The budgeted cash flow statement should be prepared in accordance with the requirements of AASB 107 Statement of Cash Flows and the Local Government Model Financial Report.

Budgeted statement of changes in equity

The budgeted statement of changes in equity shows the expected movement in Accumulated Surplus and reserves for the year. The budgeted statement of changes in equity should be prepared in accordance with the requirements of AASB 101 - Presentation of Financial Statements and the Local Government Model Financial Report.

Budget preparation requirement

Under the Act, a Council is required to prepare and adopt the annual budget by 30 June each year.

Capital expenditure Capital expenditure is relatively large (material) expenditure which produces economic benefits expected to last for more than 12 months. A pre-determined ‘threshold’ may be used which indicates the level of expenditure deemed to be material in accordance with Council’s policy. Capital expenditure includes renewal, expansion and upgrade. Where capital projects involve a combination of renewal, expansion and upgrade expenditures, the total project cost needs to be allocated accordingly.

Capital works program A detailed list of capital works expenditure that will be undertaken during the 2015/16 financial year. Regulation 10 requires that the budget contains a detailed list of capital works expenditure and sets out how that information is to be disclosed by reference to asset categories, asset expenditure type and funding sources.

Carry forward capital works

Carry forward capital works are those that that are incomplete in the current budget year and will be completed in the following budget year.

Cash performance statement

This statement shows the expected net cash inflows and outflows as compared to the budget for the current year separating operating, investing and financing components of net inflows (outflows).


Council Plan This document sets out the medium-term goals and objectives as part of

the overall strategic planning framework and strategic resource plan. Prepared under Section 125 of the Act, the Council Plan is part of the overall strategic planning framework. The strategic planning framework includes: the rates and charges strategy; asset management plan; and other strategic documents. Whilst each of these detailed strategic planning documents are specific to their own purposes and can have different timeframes, the Council Plan brings together information from each of these documents, to report to the community in a concise form. The resources required to achieve the Council Plan are detailed in the Strategic Resource Plan. As a minimum a Council Plan must include:

The strategic objective of the Council

Strategies for achieving those objectives for at least the next four years

Strategic indicators for monitoring the achievement of those objectives

Strategic Resource Plan.

Current year rate increase (rating strategy)

A statement included in the budget quantifying the amount of the rate change for the forthcoming year and disclosing any significant factors that have had an influence on the rate change.

Discretionary reserves Discretionary reserves are funds earmarked by Council for various purposes. Councils can by resolution change the purpose of these reserves.

External funding sources (analysis of capital budget)

External funding sources relate to grants or contributions, which will be received from parties external to the Council. It also includes the proceeds of assets sold to fund the capital works program.

Financial sustainability A key outcome of the strategic resource plan. Longer term planning is essential in ensuring that a Council remains financially sustainable in the long term.

Financing activities Financing activities means those activities which relate to changing the size and composition of the financial structure of the entity, including equity, and borrowings not falling within the definition of cash.

Infrastructure Physical assets of the entity or of another entity that contribute to meeting

the public’s need for access to major economic and social facilities and services.

Infrastructure strategy An infrastructure strategy is the process by which the Council’s current infrastructure and ongoing maintenance requirements can be identified, budgeted capital works implemented and future developments monitored. The key objective of an infrastructure strategy is to maintain or preserve Council’s existing assets at desired condition levels. If sufficient funds are not allocated to asset preservation then Council’s investment in those assets will reduce, along with the capacity to deliver services to the community. The purpose of the infrastructure strategy section of an annual budget is to provide the reader with a longer term view of the capital requirements of the Council and the level of capital works that is sustainable. Reference to the infrastructure strategy in an annual budget should include as a minimum, comments on strategy development, key influences for the current year, future capital works and funding sources for capital works (cash and investments).


Internal influences in the preparation of a budget

Matters arising from Council actions over which there is some element of control (e.g. approval of unbudgeted capital expenditure).

Investing activities Investing activities means those activities which relate to acquisition and disposal of non-current assets, including property, plant and equipment and other productive assets, and investments not falling within the definition of cash.

Key assumptions

When preparing a budgeted balance sheet of financial position, key assumptions upon which the statement has been based should be disclosed in the budget to assist the reader when comparing movements in assets, liabilities and equity between budget years.

Key budget outcomes

The key activities and initiatives that will be achieved in line with the Council Plan.

Legislative framework

The Act, Regulations and other laws and statutes under which Council governance and reporting requirements are set.

Local Government Model Financial Report

Local Government Model Financial Report published by the Department from time to time including on the Department’s Internet website.

Local Government (Planning and Reporting) Regulations 2014

The objective of these Regulations, made under section 243 of the Local Government Act 1989 and which came into operation on 18 April 2014, is to prescribe:

a. The content and preparation of the financial statements of a Council. b. The performance indicators and measures to be included in a budget,

revised budget and annual report of a Council. c. The information to be included in a Council Plan, Strategic Resource

Plan, budget, revised budget and annual report. d. Other matters required to be prescribed under Parts 6 and 7 of the Act.

New asset expenditure Expenditure that creates a new asset that provides a service that does not

currently exist.

Non-financial resources Resources of a non-financial nature (such as human resources, information systems and processes, asset management systems) which are consumed by a Council in the achievement of its strategic resource plan goals.

Non-recurrent grant A grant obtained on the condition that it be expended in a specified manner and is not expected to be received again during the period covered by a Council’s Strategic Resource Plan.

New capital expenditure New capital expenditure does not have any element of upgrade to existing assets. New capital expenditure may or may not result in additional revenue for Council and will result in an additional burden for future operation, maintenance and capital renewal.

Operating activities Operating activities means those activities that relate to the provision of goods and services.

Operating expenditure Operating expenditure is defined as consumptions or losses of future economic benefits, in the form of reductions in assets or increases in liabilities; and that results in a decrease in equity during the reporting period.

Operating revenue Operating revenue is defined as inflows or other enhancements, or savings in

outflows of future economic benefits, in the form of increases in assets or reductions in liabilities; and that results in an increase in equity during the reporting period.


Own-source revenue Adjusted underlying revenue other than revenue that is not under the control of

Council (including government grants).

Performance statement Performance statement prepared by a Council under section 131 of the Act. A performance statement must be included in the annual report of a Council and include the results of the prescribed service outcome indicators, financial performance indicators and sustainable capacity indicators for the financial year.

Rate structure (rating strategy)

Site value (SIV) and capital improved value (CIV) or net annual value (NAV) are the main bases upon which rates will be levied. These should be detailed in the budget statement.

Rating strategy A rating strategy is the process by which the Council’s rate structure is established and how the quantum of rate changes has been determined, taking into consideration longer term philosophy issues and framework.

Reconciliation of cash and operating results

This statement shows the items which make up the difference between the operating result and net cash flows for the forecast actual and budget for the current year. The items are of a no cash or capital nature, such as depreciation, repayment of borrowings, movements in provisions and capital expenditure.

Recurrent grant A grant other than a non-recurrent grant.

Regulations Local Government (Planning and Reporting) Regulations 2014.

Reserve investments Monies set aside for statutory and discretionary reserves.

Restricted cash

Cash and cash equivalents, within the meaning of the AAS, that are not available for use other than a purpose for which it is restricted, and includes cash to be used to fund capital works expenditure from the previous financial year.

Revised budget The revised budget prepared by a Council under section 128 of the Act. Section 128 of the Act permits a Council to prepare a revised budget if circumstances arise which cause a material change in the budget and which affects the financial operations and position of the Council.

Road Management Act The purpose of this Act which operates from 1 July 2004 is to reform the law relating to road management in Victoria and to make relating amendments to certain Acts, including the local Government Act 1989.

Services, initiatives and major initiatives

Section 127 of the Act requires a budget to contain a description of the services and initiatives to be funded by the budget, along with a statement as to how they will contribute to the achievement of the Council’s strategic objectives as specified in the Council Plan. The budget must also include major initiatives, being initiatives identified by the Council as priorities to be undertaken during the financial year. The services delivered by Council means assistance, support, advice and other actions undertaken by a council for the benefit of the local community. Initiatives mean actions that are once-off in nature and/or lead to improvements in service. Major initiatives means significant initiatives that will directly contribute to the achievement of the council plan during the current year and have a major focus in the budget.


Statement of capital works

Means a statement of capital works prepared in accordance with the Local Government Model Financial Report. Refer also Commentary Budgeted Statements Appendix A.

Statement of human resources

Means a statement which shows all Council staff expenditure and the number of full time equivalent Council staff. Refer also Commentary Budgeted Statements Appendix A.

Strategic Resource Plan (SRP)

Means the Strategic Resource Plan prepared by a Council under Section 126 of the Act. Refer also to Section 8 of this Model Budget. Section 125(2)(d) of the Act requires that a Council must prepare and approve a Council Plan that must include a strategic resource plan containing the matters specified in Section 126. Section 126 of the Act states that.

The Strategic Resource Plan is a plan of the resources required to achieve the council plan strategic objectives.

The Strategic Resource Plan must include the financial statements describing the financial resources in respect of at least the next four financial years.

The Strategic Resource Plan must include statements describing the non-financial resources including human resources in respect of at least the next four financial years.

The Straegic Resource Plan must take into account services and initiatives contained in any plan adopted by Council and if the Council proposes to adopt a plan to provide services or take initiatives, the resources required must be consistent with the Strategic Resource Plan.

Council must review their Strategic Resource Plan during the preparation of the Council Plan.

Council must adopt the Strategic Resource Plan not later than 30 June each year and a copy must be available for public inspection at the council office and internet website.

In preparing the Strategic Resource Plan, councils should comply with the principles of sound financial management as prescribed in the Act being to:

Prudently manage financial risks relating to debt, assets and liabilities. Provide reasonable stability in the level of rate burden. Consider the financial effects of Council decisions on future

generations. Provide full, accurate and timely disclosure of financial information. In

addition to section 126 of the Act, parts 2 and 3 of the Regulations also prescribe further details in relation to the preparation of a Strategic Resource Plan.

Statutory disclosures Section 144 of the Act and the Regulations require certain information relating

to projected results, borrowings, capital works and rates and taxes to be disclosed within the budget.

Statutory reserves Statutory reserves are funds set aside for special statutory purposes in accordance with various legislative and contractual requirements. These reserves are not available for other purposes.

Strategic planning framework

A “community owned” document or process which identifies the long-term needs and aspirations of the Council, and the medium and short-term goals and objectives which are framed within the long-term plan.


Sustainability index (infrastructure strategy)

The sustainability index is a means of measuring a Council’s performance in the area of infrastructure preservation. This is the proportion of a total asset value consumed compared to the amount spent in preserving the asset on an annual basis.

Unrestricted cash Unrestricted cash represents all cash and cash equivalents other than restricted cash.

Valuations of Land Act 1960

The Valuations of Land Act 1960 requires a Council to revalue all rateable properties every two years.

Working capital Working capital is the balance of cash and investments not set aside for statutory and discretionary reserves.