Asset Accounting

Keywords: Asset Accounting

Corporate Plan: Corporate Services - Asset Management

Classification: Executive Services – Financial Management – “Asset

Accounting”

First Issued/Approved: December 2009

Review Frequency: Biennially

Last Reviewed: April 2016

Next Review Due: April 2018

Responsible Officer(s): Manager Corporate Services

Council File Reference: Motion AC/15/09 8/12/2009

Applicable Legislation: Local Government Act 1999

Accounting Standards

Accounting Regulations

Relevant Policies: Asset Management Policy

Related Procedures: (In accordance with relevant Legislative Acts)

Delegations: Chief Executive Officer/Manager Corporate Services

1. Purpose

This policy is to provide staff involved in budgeting and expenditure decisions clear guidance when

classifying expenditure in the accounting system. It establishes the criteria at the point of recognition of

an asset, the rate of depreciation to be applied and other recognition criteria.

2. Principles

Accounting standards require a distinction to be made between exp enditure that is consumed

immediately in operations and expenditure on physical assets that will provide service over more than

one financial year, normally many years.

3. Framework of Policy

3.1 Definition of an Asset

An asset is a resource controlled by the entity as a result of past events and from which future

economic benefits are expected to flow to the entity

Capital Expenditure – relatively large (material) expenditure, which has benefits expected to last more

than 12 months. Capital expenditure includes renewal, expansion and upgrade. Where capital projects

involve a combination of renewal, expansion and/or upgrade, the total project cost needs to be

allocated accordingly.

Capital Renewal – expenditure on an existing asset or on replacing an exis ting asset, which returns the

service potential or the life of the asset up to that which it had originally e.g. resurfacing or resheeting a

road, replacing drainage pipes with pipes of the same capacity.

Capital Upgrade – expenditure which enhances an ex isting asset to provide a higher level of service or

increases the life of the asset beyond which it had originally e.g. widening the sealed area of an existing

road, replacing drainage pipes with pipes of greater capacity.

Capital Expansion (new) – expenditure which creates a new asset providing a new service/output that

did not exist beforehand or expenditure that extends the capacity of an existing asset to a new group of

users e.g. extending a drainage or new network.

Maintenance – all actions necessa ry for retaining an asset as near as practicable to its original

condition, including regular ongoing day to day work necessary to keep assets operating e.g. road

patching.

Asset Management – the combination of management, financial, economic, engineering and other

practices applied to physical assets with the objective of providing the required level of service in the

most cost effective manner.

Residual Value – the estimated amount that an entity would currently obtain from disposal of the asset,

after deducting the estimated costs of disposal, if the asset were already of the age and in the condition

expected at the end of its useful life.

3.2 Recognition of an Asset

An asset is recognised in the balance sheet when it is probable that the future economic benefits will

flow to the entity and the asset has a cost or value that can be measured reliably.

Capital works still in progress at balance date are recognised as other non -current assets and

recognised as infrastructure, property, plant and equipment wh en completed ready for use.

Council has elected not to capitalise Library Book Stock. Council also do not capitalise road signs

under infrastructure.

It is acknowledged that there are a number of buildings and structures situated on land that is in the

care and control of council but are not assets maintained nor operated by Council but rather, by other

community groups and/or sporting bodies. Although Council include these assets within its accounts

they are valued at salvage value and are not deprecia ted. Arrangements are in place via lease

agreements for the community groups to be entirely responsible for the renewal of these assets. Under

these circumstances Council will only recognise an asset in the event of expiration/termination of the

lease and the abandonment of the building and associated assets, unless the lease agreement

specifies otherwise. In the event of a loss, it is recognised that Council would not necessarily replace

the building and associated assets. Council may still conduct ins urance valuations as per terms of

lease agreements currently in place.

In addition there are a number of buildings and structures situated on land that is in the care and control

of council but have been considered as non-replaceable assets and as such are not maintained by

Council. These assets are included within Council’s accounts but recognised at salvage value only.

Attached schedules 1 and 2 provide a list of assets that fall in the categories described above.

3.3 Measurement at Recognition

In accordance with AASB 116:

a) An item of property, plant and equipment that qualifies for recognition as an asset shall be

measured at its cost.

b) Not withstanding this, where an asset is acquired at no cost, or for a nominal cost (as the case

with developer and other contributed assets), the cost is its fair value as at the date of

acquisition.

The Australian accounting standards defines ‘fair value’ as “the amount for which an asset could be

exchanged between knowledgeable, willing parties in an arm’s length transaction.”

3.4 Classification of Assets

A register of all assets shall be maintained, recording assets in sufficient detail as to permit

identification and control. The register shall be used for the purpose of recording the acquisition,

depreciation, revaluation and disposal of assets and where required, a stocktake.

The classes of assets fall into the following categories:

Land

Buildings

Structures

Plant and Machinery

Minor Plant

Office Furniture and Equipment

Infrastructure

o Sealed roads

o Unsealed roads

o Footpaths

o Kerbing

o Stormwater Drainage

o Effluent

3.5 Determination of materiality

Assets with an economic life in excess of one year are only capitalised where the cost of acquisition

exceeds materiality thresholds established by Council fo r each type of asset.

In the context of materiality, it is not necessary to recognise every non -current asset in the balance

sheet. For example, a calculator may have a useful life greater than 12 months but its value is small

and does not warrant the cost of recording in the asset register, so it is simpler to expense it.

Setting the threshold levels is to provide the greatest balance between efficiency in administrative effort

associated with maintaining records and the need to ‘expense’ items, through depreciation, against

more than one financial year so that revenues and expenses are matched appropriately.

Capitalisation thresholds applied are as follows:

Office Furniture and Equipment $ 1,000

Plant and Equipment $ 1,000

Buildings – new construction/extensions $10,000

Structures – park, playground equipment $ 2,000

Road Construction and Reconstruction $10,000

Paving, Footpaths, Kerb and Gutter $ 2,000

Drains and Culverts $ 5,000

No capitalisation threshold is applied to the acquisition of land.

Expenditure can still be capitalised on items that fall below the materiality thresholds individually, but

operate together as a cohesive whole to form a significant total value, for example computer

equipment, CWMS pumps or stormwater pumps.

3.6 Depreciation and disposal of Non Current Assets

All non-current assets having a limited useful life are systematically depreciated over their useful lives in

a manner that reflects the consumption of the asset. Land is not a depreciable asset. Infrastructure

assets are recognised and depreciated from the first full accounting period after capitalisation. All other

assets i.e., furniture and fittings, plant and equipment, are depreciated from the date of purchase.

The depreciation rate and method for each class of asset must be reviewed, at least annually, to

ensure that there has been no change in the expected pattern of the asset’s consumption which would

warrant the application of an alternative depreciation method.

The depreciable amount of any addition or extension to an existing depreciable asset which becomes

an integral part of that asset must be allocated over the remaining useful life of that asset.

Council uses straight line depreciation for all its non current assets on the basis that the economic

benefits, being the service provided by the asset, are generally used in a uniform manner throughout

the assets useful life. Major depreciation periods for each class of asset are shown below:

Plant, Furniture and Equipment

o Electronic equipment 4 years

o Office Furniture 10 years

o Vehicles and road making equipment 10 years

o Other plant and equipment 3 to 5 years

Buildings and Structures

o Buildings, masonry 50 to 100 years

o Buildings, other construction 15 to 40 years

o Park Structures, masonry 50 to 100 years

o Park Structures, other construction 10 to 40 years

o Playground equipment 5 to 20 years

o Benches, seats etc. 5 to 25 years

Infrastructure

o Road surfaces, sealed and sheeted 15 to 30 years

o Road Pavements, under sealed surfaces 60 to 90 years

o Kerb and Gutter 60 to 70 years

o Footpaths 15 to 50 years

o Drains 80 to 100 years

o Culverts 50 to 75 years

o Pumps and Telemetry 15 to 25 years

When an asset is disposed of, the difference between the written down value of the asset and the

proceeds received should be brought to account in the profit or loss account. The cost of the asset and

the accumulated depreciation must be written out of the accounts.

3.7 Revaluation of Non C urrent Assets

Revaluation of non -current assets is performed in accordance with Australian Accounting Standards

(AASB 116). Revaluation of non-current assets reflect the fact that over time the value of these assets

may change and the book value in the accounts may not reflect their actual worth to the entity.

Market evidence should be used for determining valuations wherever such evidence exists. Where

market evidence does not exist, fair value may need to be estimated by an income or depreciated

replacement cost approach. AASB13 specifies a “fair value hierarchy” and is to be applied where

market evidence does not exist.

Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ

materially from that which would be determined using the fair value at the reporting date.

3.8 Impairment

Assets that have an indefinite useful life are not subject to depreciation and are reviewed annually for

impairment. Assets that are subject to depreciation are reviewed for impairment whenever events or

changes in circumstances indicate that the carrying amount may not be recoverable. An impairment

loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amo unt

(which is the higher of the present value of future cash outflows or value in use)

For assets whose future economic benefits are not dependent on the ability to generate cash flows, and

where the future economic benefits would be replaced if Council w ere deprived thereof, the value in

use is the depreciated replacement cost. In assessing impairment for these assets, a rebuttable

assumption is made that the current replacement cost exceeds the original cost of acquisition.

Electronic version on the Intranet is the controlled version.

Printed copies are considered uncontrolled.

Before using a printed copy, verify that is the current version.

Schedule 1 – Buildings

Asset

No. Name Description

33.01 Barmera Bowling Club and Tennis Club In Line Hockey Clubroom

33.04 Barmera Bowling Club and Tennis Club Bowling Clubrooms

33.05 Barmera Bowling Club and Tennis Club Bowling Club Groundsmen's Shed

34.01 Barmera Basketball Association and Netball

Club Basketball Clubroom

34.02 Barmera Basketball Association and Netball

Club Toilet Block

36.01 Barmera Mem orial Oval Kiosk

36.02 Barmera Mem orial Oval Barmera Football Clubrooms

36.03 Barmera Mem orial Oval Barmera Football Club Change Rooms

36.04 Barmera Mem orial Oval Change Rooms and Shed

36.05 Barmera Mem orial Oval Storage Shed

36.11 Barmera Mem orial Oval Shed

36.12 Barmera Mem orial Oval Pump House

37.04 Lake Bonney Foreshore Reserve Toilet Block

70.01 Cobdogla Oval Fire Station and Tower

70.02 Cobdogla Oval Tennis Clubrooms

70.03 Cobdogla Oval Toilet Block

70.08 Cobdogla Oval Tool Shed

70.11 Cobdogla Oval Garage

70.13 Cobdogla Oval Pump House

71.01 Russell Park CWA Hall

75.01 Cobdogla Community Hall Community Hall

99.01 Loveday Hall Community Hall

134.02 Barmera Tourist Inform ation Centre Tourist Office

155.01 Barmera Council Depot Garage

155.02 Barmera Council Depot Workshop

155.03 Barmera Council Depot Shed

155.04 Barmera Council Depot Garage

155.05 Barmera Council Depot Toilet Block

155.06 Barmera Council Depot Garage

155.07 Barmera Council Depot Diesel Store

155.09 Barmera Council Depot Shed

155.1 Barmera Council Depot Poison Shed

162.01 Bruce Oval Pump House

162.04 Bruce Oval Maralinga Hall

162.09 Bruce Oval Maralinga Hall Lunch Room Pavil ion

162.1 Bruce Oval Barmera United Soccer Club

162.11 Bruce Oval Open Shed (Greyhound Club Betting Rink)

162.13 Bruce Oval Greyhound Club Food Servery

162.14 Bruce Oval Greyhound Club Tin Servery

162.15 Bruce Oval Greyhound Club Betting Hut

162.16 Bruce Oval Greyhound Club Shed

162.17 Bruce Oval Greyhound Club Dog Enclosure (currently been

upgraded to change rooms)

200.01 Loveday Oval Pavilion

200.02 Loveday Oval Toilet Block

221.04 Monash Rubbish Dump Toilet Block

222.01 Monash Rubbish Dump Residence/Office

223.01 Monash Mem orial Hall Memorial Hall

223.02 Monash Mem orial Hall Memorial Hall Public Toilets

223.03 Monash Mem orial Hall Shed

315.02 Berri Memorial Oval Northern Toile t Block

315.04 Berri Memorial Oval Southern Toilet Block

315.07 Berri Memorial Oval Pump House

315.08 Berri Memorial Oval Riverland Football Amenities and Headquarters

315.09 Berri Memorial Oval Berri Football Clubroom s

315.18 Berri Memorial Oval / Berri Bowling Club Berri Bowling Clubroom s

315.19 Berri Memorial Oval / Berri Bowling Club Bowling Club Shed

334.01 Berriview Lawn Tennis Club Tennis Clubrooms

334.02 Berriview Lawn Tennis Club Shed

337.01 Riverside Caravan Park Amenities Block 1

337.02 Riverside Caravan Park Amenities Block 2

337.03 Riverside Caravan Park Administration Centre

337.04 Riverside Caravan Park En-Suite Facil ities

337.05 Riverside Caravan Park Shed

337.07 Riverside Caravan Park Camp Kitchen

337.1 Riverside Caravan Park Function Room

337.12 Riverside Caravan Park Pump House

367.03 Riverland Rodeo Association Clubrooms

367.05 Riverland Rodeo Association Hay Store

367.08 Riverland Rodeo Association Hay Store

367.09 Riverland Rodeo Association Female Toilet

367.13 Riverland Rodeo Association New Toilet Block

367.14 Riverland Rodeo Association Shelter

368.01 Berri Rowing Club Rowing Club

372.01 Riverland Riding for the Disabled Toilet Block 1

372.02 Riverland Riding for the Disabled Toilet Block 2

372.03 Riverland Riding for the Disabled Toilet Block 3

372.04 Riverland Riding for the Disabled Bar

372.09 Riverland Riding for the Disabled Old Clubroom s

372.11 Riverland Riding for the Disabled New Clubrooms

372.12 Riverland Riding for the Disabled Shed

372.14 Riverland Riding for the Disabled Transportable Shed

418.01 Glossop Hall Community Hall

418.02 Glossop Hall Shed

452.05 Coombe Street Recreation Ground Kiosk and Am enities

452.11 Coombe Street Recreation Ground North Berri Netball Clubrooms

452.12 Coombe Street Recreation Ground Berri Youth Clubroom

454.01 Ex SES Compound Workshop

454.02 Ex SES Compound Vehicle Shed

461.01 Berri Cemetery Storage Shed

485.01 Winkie Hall Community Hall

487.02 Lake Bonney Foreshore Reserve Toilet Block

487.08 Lake Bonney Foreshore Reserve / Apex Park Apex Park Toilet Block

488.01 Riverland Field Days Site Storage Barn

488.02 Riverland Field Days Site Elders Sound Shell

488.03 Riverland Field Days Site Pavilion

488.04 Riverland Field Days Site Southern Male and Female Toile ts

488.05 Riverland Field Days Site Shower Block

488.06 Riverland Field Days Site Administration Centre

488.07 Riverland Field Days Site Mothers' and Babies' Change Rooms

488.08 Riverland Field Days Site Male and Female Toilets

488.11 Riverland Field Days Site Pump House

Schedule 2 – Structures

Asset No. Name Description

4.01 Lake Bonney Foreshore Reserve/ Water Ski Club Barmera Water Ski Club Shelter

4.04 Lake Bonney Foreshore Reserve/ Water Ski Club Sign

4.05 Lake Bonney Foreshore Reserve/ Water Ski Club Monument

4.07 Lake Bonney Foreshore Reserve/ Water Ski Club Lighting

4.08 Lake Bonney Foreshore Reserve/ Water Ski Club Fencing

4.09 Lake Bonney Foreshore Reserve/ Water Ski Club Irrigation

5.02 Pelican Point - Lake Bonney Foreshore Reserve Posts

21.06 Garrard Street Playground Bin

33.02 Barmera Bowling Club and Tennis Club Sundry Items

33.03 Barmera Bowling Club and Tennis Club In Line Hockey Rink

33.06 Barmera Bowling Club and Tennis Club Shelter

33.07 Barmera Bowling Club and Tennis Club Sundry Items

33.08 Barmera Bowling Club and Tennis Club Bowling Greens

34.03 Barmera Basketball Association and Netball Club Basketball Courts

34.04 Barmera Basketball Association and Netball Club Sundry Items

36.06 Barmera Mem orial Oval Playground Equipment

36.07 Barmera Mem orial Oval Park Bench

36.08 Barmera Mem orial Oval Park Bench

36.09 Barmera Mem orial Oval Sign

36.1 Barmera Mem orial Oval Fencing

36.14 Barmera Mem orial Oval Entrance Gate

36.15 Barmera Mem orial Oval Bin

36.16 Barmera Mem orial Oval Park Bench

36.17 Barmera Mem orial Oval Fencing

36.18 Barmera Mem orial Oval Scoreboard

36.19 Barmera Mem orial Oval Cricket Nets

36.2 Barmera Mem orial Oval Coaches Box

36.21 Barmera Mem orial Oval Lighting

36.22 Barmera Mem orial Oval Oval

36.23 Barmera Mem orial Oval Grandstand

36.24 Barmera Mem orial Oval Playground Enclosure

36.25 Barmera Mem orial Oval Time Clock

36.26 Barmera Mem orial Oval Car Park

37.02 BMX and Skate Park Bin

37.03 BMX and Skate Park Sign

70.04 Cobdogla Oval Football Lighting Towers

70.05 Cobdogla Oval Netball Shelter

70.06 Cobdogla Oval Tennis and Netball Lighting

Towers

70.07 Cobdogla Oval Tennis and Netball Courts

70.09 Cobdogla Oval Entrance Gate

70.1 Cobdogla Oval Playground Equipment

70.12 Cobdogla Oval Sundry Items

70.14 Cobdogla Oval Park Bench

70.16 Cobdogla Oval Oval

70.17 Cobdogla Oval Bin

71.03 Russell Park Entrance Gate

71.04 Russell Park Irrigation

71.05 Russell Park Fencing

71.06 Russell Park Bin

72.01 Plantation Reserve Fencing

72.02 Plantation Reserve Irrigation

75.02 Cobdogla Community Hall Fencing

96.16 Barmera Cem etery Sign

96.17 Barmera Cem etery Sign

99.02 Loveday Hall Sign

100.02 Old Loveday Dump Loading Bay

100.03 Old Loveday Dump Sign

100.04 Old Loveday Dump Sign

115.01 Barwell Avenue Median Strip Shelter

115.03 Barwell Avenue Median Strip Cannon Replica

115.06 Barwell Avenue Median Strip Bin

115.09 Barwell Avenue Median Strip Monument

115.1 Barwell Avenue Median Strip Sign

115.11 Barwell Avenue Median Strip Sign

115.13 Barwell Avenue Median Strip Monument

115.14 Barwell Avenue Median Strip Fountain

115.15 Barwell Avenue Median Strip Flagpole

130.01 Plantation Reserve Sign

134.03 Barmera Tourist Inform ation Centre Bin

134.04 Barmera Tourist Inform ation Centre Tap

134.05 Barmera Tourist Inform ation Centre Sign

136.02 Country Music Hall of Fame Monument

136.03 Country Music Hall of Fame Sign

136.04 Country Music Hall of Fame Sign

136.05 Country Music Hall of Fame Irrigation

136.06 Country Music Hall of Fame Park Bench

136.07 Country Music Hall of Fame Lighting

136.08 Country Music Hall of Fame Picnic Setting

136.1 Country Music Hall of Fame Car Park

136.11 Country Music Hall of Fame Fencing

136.12 Country Music Hall of Fame Bin

137.01 Sedunary Park Fencing

137.02 Sedunary Park Bin

137.03 Sedunary Park Pathway

137.04 Sedunary Park Sign

140.01 Langdon Tce Reserve Park Bench

143.01 Langdon Tce Reserve Bike Rack

143.02 Langdon Tce Reserve Park Bench

143.03 Langdon Tce Reserve Bin

143.04 Langdon Tce Reserve Fencing

143.05 Langdon Tce Reserve Sign

148.05 SES & CFS Depot Communications Tower

150.03 Sargent Park Sign

150.04 Sargent Park Park Bench

155.08 Barmera Council Depot Fencing

155.11 Barmera Council Depot Wash Down Bay

155.12 Barmera Council Depot Diesel Pump

155.13 Barmera Council Depot Sign

155.14 Barmera Council Depot Loading Bay

155.15 Barmera Council Depot Old Wash Down Bay

162.06 Bruce Oval Sundry Items

162.19 Bruce Oval / Johnny Baynes Park Bin

162.2 Bruce Oval / Johnny Baynes Park Bench

162.21 Bruce Oval / Johnny Baynes Park Sign

162.22 Bruce Oval / Johnny Baynes Park Sign

162.24 Bruce Oval / Johnny Baynes Park Picnic Setting

162.25 Bruce Oval / Johnny Baynes Park Tunnel

162.26 Bruce Oval / Johnny Baynes Park Sign

205.04 Loveday Park Fencing

205.05 Loveday Park Fencing

205.06 Loveday Park Bin

205.07 Loveday Park Picnic Setting

205.08 Loveday Park Park Bench

205.09 Loveday Park Basketball Ring

205.1 Loveday Park Lighting

205.11 Loveday Park Irrigation

221.08 Monash Rubbish Dump Sign

223.04 Monash Mem orial Hall Flagpole

223.05 Monash Mem orial Hall Monument

223.06 Monash Mem orial Hall Irrigation

240.02 Colin Jennings Apex Park Basketball / Tennis Court

240.03 Colin Jennings Apex Park Handball Court

240.04 Colin Jennings Apex Park Shelter

240.05 Colin Jennings Apex Park Hospital Helipad

240.07 Colin Jennings Apex Park Playground Equipment

240.08 Colin Jennings Apex Park BMX Track

240.09 Colin Jennings Apex Park Sundry Items

243.05 Berri Marina Monument

263.02 Matthews Park Sign

304.01 Berri Lookout Water Tower

304.02 Berri Lookout Monument

304.03 Berri Lookout Sign

304.04 Berri Lookout Picnic Setting

304.05 Berri Lookout Barbecue

309.02 Denny Street Car Park Sign

309.03 Denny Street Car Park Bollard

309.04 Denny Street Car Park Sign

312.02 Car Park Bollard

312.03 Car Park Sign

312.04 Car Park Sign

315.03 Berri Memorial Oval Floodlighting

315.05 Berri Memorial Oval Scoreboard

315.06 Berri Memorial Oval Entrance Gate

315.11 Berri Memorial Oval Coaches Box

315.12 Berri Memorial Oval Park Bench

315.13 Berri Memorial Oval Bin

315.14 Berri Memorial Oval Oval

315.15 Berri Memorial Oval Playground Equipment

315.16 Berri Memorial Oval Fencing and Signage

315.2 Berri Memorial Oval / Berri Bowling Club Bowling Club Greens

315.21 Berri Memorial Oval / Berri Bowling Club Bowling Club Floodlights

315.22 Berri Memorial Oval / Berri Bowling Club Bowling Green Shelters

315.23 Berri Memorial Oval / Berri Bowling Club Entrance Gate

315.29 Berri Memorial Oval / Berri Bowling Club Cricket Nets

325.02 Curnow Park Picnic Setting

325.03 Curnow Park Sign

331.07 Vaughan Terrace Median Tap

331.08 Vaughan Terrace Median Sign

331.09 Vaughan Terrace Median Roundabout Sign

331.1 Vaughan Terrace Median Landscaping

333.02 Alan Glassey Recreation Park Floodlighting

333.03 Alan Glassey Recreation Park Playground Equipment

333.04 Alan Glassey Recreation Park Synthetic Hockey Pitch

333.05 Alan Glassey Recreation Park Hockey Shelter

333.06 Alan Glassey Recreation Park Sundry Items

333.11 Alan Glassey Recreation Park Hockey Coaches Box

334.03 Berriview Lawn Tennis Club Floodlighting

334.04 Berriview Lawn Tennis Club Pergola

334.05 Berriview Lawn Tennis Club Turf Tennis Courts

334.06 Berriview Lawn Tennis Club Grass Tennis Courts

337.06 Riverside Caravan Park Carport

337.08 Riverside Caravan Park Playground Equipment

337.09 Riverside Caravan Park Shelter

337.11 Riverside Caravan Park Barbecue Shelter

337.13 Riverside Caravan Park Swimming Pool Complex

337.14 Riverside Caravan Park Sundry Items

364.01 Glossop Effluent Pond Fencing

367.01 Riverland Rodeo Association Yarding

367.02 Riverland Rodeo Association Floodlighting

367.04 Riverland Rodeo Association Barbecue Shelter

367.06 Riverland Rodeo Association Commentators Shelter

367.07 Riverland Rodeo Association Tea Room

367.1 Riverland Rodeo Association Storage Shelter

367.11 Riverland Rodeo Association Bar

367.12 Riverland Rodeo Association Sundry Items

368.02 Berri Rowing Club Barbecue Shelter

368.03 Berri Rowing Club Sundry Items

370.02 Berri Effluent Lagoons Entrance Gate

372.05 Riverland Racing Club Judges Box

372.06 Riverland Racing Club Judges Box

372.07 Riverland Racing Club Shelter

372.08 Riverland Racing Club J E Moritz Stand

372.1 Riverland Racing Club Stables

372.13 Riverland Racing Club Old Shed and Stables

372.15 Riverland Racing Club Sundry Items

390.17 Berri Council Depot Sundry Items

391.02 Sandford Park Fencing

391.03 Sandford Park Sign

391.04 Sandford Park Sign

391.05 Sandford Park Bin

418.03 Glossop Hall Fencing

443.01 Memorial Reserve Park Bench

443.02 Memorial Reserve Monument

443.03 Memorial Reserve Fencing

443.04 Memorial Reserve Lighting

452.13 Coombe Street Recreation Ground Netball Shelter

452.14 Coombe Street Recreation Ground Netball Court

452.15 Coombe Street Recreation Ground North Berri Netball Floodlighting

452.18 Coombe Street Recreation Ground Sundry Items

454.03 Ex SES Compound Fencing

455.01 Rowe Park Sign

455.02 Rowe Park Fencing

456.03 Council Car Park Fencing

457.03 Berri RSL Sign

457.04 Berri RSL Flagpole

457.05 Berri RSL Fencing

457.06 Berri RSL Park Bench

457.07 Berri RSL Bin

457.08 Berri RSL Monument

463.03 Berri Senior Citizens ' Club Sign

463.05 Berri Senior Citizens ' Club Bin

485.02 Winkie Hall Shelter

485.03 Winkie Hall Sundry Items

486.07 Bruno Bay Boat Launch Monument

486.09 Bruno Bay Boat Launch Sign

486.1 Bruno Bay Boat Launch Bin

486.12 Bruno Bay Boat Launch Sign

486.13 Bruno Bay Boat Launch Monument

487.06 Lake Bonney Foreshore Reserve LEAP (Outdoor Class Room)

487.12 Lake Bonney Foreshore Reserve Monument

487.13 Lake Bonney Foreshore Reserve Bollard

487.2 Lake Bonney Foreshore Reserve Monument

487.29 Lake Bonney Foreshore Reserve Tree Guard

487.31 Lake Bonney Foreshore Reserve Monument

488.09 Riverland Field Days Site Large Shelter

488.1 Riverland Field Days Site Shelter

488.12 Riverland Field Days Site Bitumen Enclosure

488.13 Riverland Field Days Site Sundry Items

490.01 Riverland Field Days Site Sign

490.02 Riverland Field Days Sit Sign

491.02 Overland Corner Cemetery Sign

115.16 Barwell Avenue “Waves” added to the fountain