ATTACHMENTS · 5/28/2019 · • Submit outstanding superannuation to the clearing house. • Decline to renew the ‘Drive Yourself Wild’ business name. ... The Prado has been

SHIRE OF COOLGARDIE

ATTACHMENTS

OF THE

ORDINARY COUNCIL MEETING

28 May 2019

6.00pm

Kambalda

Ordinary Council Meeting 28 May 2019 Attachments

10.0 GTNA Report April 2019 - Councillor Sherryl Botting....................................................3

10.0.1 20190517 GTNA Minutes.................................................................................................3

11.1.1 Monthly List of Municipal and Trust Fund Payments April 2019...............................7

11.1.1.1 April 2019 List of Payments...........................................................................................7

11.1.2 Corporate Business Plan 2019-2023...........................................................................15

11.1.2.1 Draft Corporate Business Plan 2019-2023..................................................................15

11.1.2.2 DLGC - CBP Extract....................................................................................................38

11.1.3 Long Term Financial Plan ...........................................................................................42

11.1.3.1 Shire of Coolgardie Draft LTFP 2018-2028 - FINAL DRAF T.xls................................42

11.1.3.2 DLGC - LTFP Extract..................................................................................................77

11.1.4 Disposal of Property - Serpentine Road, Kambalda East.........................................81

11.1.4.1 Goldfields Settlements - 68 Serpentine Rd Kambalda East........................................81

11.1.5 2019/20 Differential Rating & Specified Area Rating.................................................86

11.1.5.1 Rates Objectives & Reasons 2019-20.........................................................................86

11.1.6 Financial Activity Statement For The Period Ended 30 April 2019..........................88

11.1.6.1 Monthly Financials - April 2019...................................................................................88

11.1.6.2 Management Report - April 2019..............................................................................112

11.1.9 Salt Lake Mining Haulage Campaign........................................................................116

11.1.9.1 Application for RAV Permits - SLM............................................................................116

11.1.10 Ben Prior Park...........................................................................................................117

11.1.10.1 Business Case - Evolution Mining...........................................................................117

11.1.11 Council Resolutions / Outstanding Items..............................................................128

11.1.11.1 Outstanding Resolutions April 2019........................................................................128

11.2.1 Waste & Building Services Report April 2019..........................................................146

11.2.1.1 April 2019 Waste and Building Services Progress Report.........................................146

11.2.2 Works & Services Progress Report April/May 2019................................................147

11.2.2.1 Works Services Progress Report April May 2019......................................................147

________________________________________________________________________________________

Goldfields Tourism Network Inc

17 May 2019, Goldfields-Esperance Development Commission 377 Hannan Street Kalgoorlie

________________________________________________________________________________________

1. WELCOME ________________________________________________________________________________________

The Chair, Sherryl Botting, welcomed Kris and Pania to the meeting via teleconference and opened the meeting at 10:01am.

2. PRESENT ________________________________________________________________________________________ 1 Sherryl Botting (Chair) In person 2 Pam O’Donnell City of Kalgoorlie-Boulder In person 3 Malcom Cullen Shire of Coolgardie In person 4 Kris Starcevich CEO, GEDC Via teleconference 5 Pania Turner Shire of Dundas Via teleconference 6 Patrick Hill Shire of Laverton In person 7 Peter Craig Shire of Leonora In person 8 Greg Dwyer Shire of Menzies In person 9 Kim Hewson Economic Transitions In person

RECORDER:

1 Jenelle Basten Executive Assistant, GEDC

3. APOLOGIES ________________________________________________________________________________________ 1 Nigel Wessels Department of Biodiversity, Conservation and Attractions

4. ACCEPTANCE OF PREVIOUS MINUTES ________________________________________________________________________________________ The minutes of the previous meeting were accepted as a true and accurate representation of the meeting MOVED: Peter Craig SECONDED: Pam O’Donnell CARRIED 5. GENERAL BUSINESS ________________________________________________________________________________________ 5.1 REPORT FROM ECONOMIC TRANSITIONS

Shire of Coolgardie Ordinary Council Meeting 28 May 2019 Attachments 2

The Chair noted that the purpose of today’s meeting was to decide on the future of the GTNA and introduced Kim Hewson of Economic Transitions to provide her financial report. Kim presented the following: • The draft cashflow position is $34,979.16 as at 15 May 2019. After Kim’s fees and other incidental

costs, it will remain around $20,000. • The following 5 options for the future of the GTNA:

1. Winding up with Assets - Requires an asset list and asset distribution list and plan. This includes the sea

container at the Boulder Loopline, Toll stock of guidebooks in Perth, Royal Show displays and a roof rack

- Cash would need to be distributed - Kim will visit showgrounds in Perth and assess what assets remain stored there

2. Maintain current operations of GTNA: - Would entail keeping a full-time office space or a home office space, or outsource to

a consultant - Would allow GTNA to keep assets

3. Relinquish GTNA to one of the Shires: - Through service agreements, a portion of funding would be attributed to the

coordinating Shire to cover administration, employee expense and motor vehicle usage

4. Wind up GTNA and establish Golden Quest Discovery Trail (GQDT) Inc - Develop a plan to manage the trail and associated promotions - Promotion of only the Golden Quest Discovery Trail

5. Amalgamation with another association with similar objectives - Look for other associations like Our GEMS - Allow to cost-share resources and marketing - Would lose the amount of oversight the Board has now

6. Establish Northern Goldfields Tourism Association - Transfer assets - HR would be managed by one of the participating Shires - This option is only suitable if Board is actively looking to promote other sites within

the region • Financial decisions that need to be made:

- To write off the Evolution Mining Sponsorship - To write off the 2018/2019 invoices to the Shire of Menzies, the Shire of Wiluna,

and the Shire of Dundas ACTIONS: • That Pam O’Donnell and Kris Starcevich will approach IC Touch and discuss the 5-year lease

arrangement. • That the Chair will write a letter to the Shires of Dunda, Menzies and Wiluna highlighting the

outcomes of the 17 May 2019 GTNA meeting • That Kim Hewson will visit Toll in Perth and the Showgrounds and complete a stocktake of GTNA

assets at those locations • The Pam O’Donnell and Sherryl Botting will compile an asset list of all GTNA assets, including

approximate cost • That the GEDC will arrange a suitable date for a Special General Meeting


RESOLUTION That the Board gives approval for Business Precision to act on behalf of the Goldfields Tourism Network Inc to: • Continue paying the subscription for Xero accounting software. • Action all accounts payable. • Investigate downgrading the Xero subscription now that GTNA no longer requires the payroll

function. • To cancel all software and online subscriptions. • Write off the Evolution Mining debt. • Write off the Shire of Dundas 2018/2019 membership fee. • Write off the Shire of Wiluna 2018/2019 membership fee. • Write off the Shire of Menzies 2018/2019 Membership fee. • Submit outstanding superannuation to the clearing house. • Decline to renew the ‘Drive Yourself Wild’ business name.

MOVED: Pam O’Donnell SECONDED: Peter Craig CARRIED ________________________________________________________________________________________ RESOLUTION That the Board makes a recommendation to all Goldfields Tourism Network members that the pathway that Board intends to take is: 1. To take steps to change the name of the GTNA and revert back to the Golden Quest Discovery Trail

as its main objective. 2. To engage Economic Transitions to draft a new constitution for the Golden Quest Discovery Trail

based on model rules and updated objects; and 3. To convene a Special General Meeting prior to 30 June 2019 with the current Goldfields Tourism

Network membership. MOVED: Pam O’Donnell SECONDED: Malcom Cullen CARRIED ________________________________________________________________________________________ RESOLUTION That Pam O’Donnell rescinds her original motion from 31 January 2019 which was laid on the table at the March meeting to wind up the Goldfields Tourism Network. MOVED: Pam O’Donnell SECONDED: Peter Craig CARRIED ________________________________________________________________________________________ 5.2 AUSTRALIA’S GOLDEN OUTBACK ________________________________________________________________________________________ Patrick attended the recent Australia’s Golden Outback meeting. The AGO intends to write to all participating Shire’s asking for them to keep the funds of $11,000 intended for GTNA in their budgets; and the AGO will visit each Shire and outline the marketing options that the AGO has for them.


5.3 CASUAL EMPLOYEE _________________________________________________________________________________ The Board will discuss this when a decision is made on how remaining GTNA funds will be used. 5.4 CAR _________________________________________________________________________________ The Prado has been returned to Shire of Menzies. $715 was spent cleaning the car and removing the signage. 5.5 SEA CONTAINER ________________________________________________________________________________________ Pam O’Donnell and Sherryl Botting will visit the sea container as a part of their action to create a comprehensive asset register. MOVED: Malcom Cullen SECONDED: Patrick Hill CARRIED 5.6 GENERAL BUSINESS ________________________________________________________________________________________ • Kris Starcevich noted that the GEDC will provide administrative support to the GTNA at this time. • Kris Starcevich thanked Kim Hewson for her efforts in pulling all the financial information together. • The new constitution should clarify objectives, but not subscribe set fees. The meeting was closed at 12:18pm


Shireof Coolgardie

Payments by Delegated Authority

1 April 2019 to 30 April 2019

Chq/EFT Date Name Description Amount

52194 15 April 2019 Evolution Mining Rates refund for assessment A14900 LOT PL 16/2366 PROSPECTING LICENCE $1,435.91

52195 15 April 2019 Evolution Mining (Mungari) Pty Ltd Rates refund reissued due to name change from La Mancha Resources to $169.47

52196 15 April 2019 Hayes Mining Pty Ltd Rates refund for assessment A14234 LOT ML 16/354 MINING LEASE $24.01

52197 15 April 2019 Phoenix Gold Limited Rates refund for assessment A16129 LOT PL 16/2611 PROSPECTING LICENCE $1,594.96

52198 15 April 2019 Sammy Resources Pty Ltd Rates refund for assessment A17308 LOT P15/06014 PROSPECTING LICENCE $195.01

52199 15 April 2019 Shire Of Coolgardie Petty Cash Jan-March 2019 $540.43

52200 15 April 2019 Synergy Grouped Electricity Account March $27,312.71

52201 15 April 2019 Telstra Grouped Landline Monthly Bill $3,097.37

52202 15 April 2019 Water Corporation Sports Complex Irish Mulga drive Kambalda Water usage and charges $29,380.25

52203 30 April 2019 Chez'S Crafty Affair Craft Supplies for Coolgardie weekly Tuesday Craft Group $47.35

52204 30 April 2019 Synergy 62 Bayley St Coolgardie 8/2/19 10/4/19 $1,137.75

52205 30 April 2019 Telstra Telstra monthly service charges, 0147 1406814, 0147 146252, 0147 154076 $204.27

$65,139.49


Shire of Coolgardie




EFT16547 11 April 2019 3E Advantage Pty Ltd Monthly printer charges $5,754.70

EFT16548 11 April 2019 Agent Sales And Service Pty Ltd 1 x 1000 litre non-returnable Sodium Hypochlorite pod plus freight to

Coolgardie Oval

$863.50

EFT16549 11 April 2019 Air Liquide Monthly cylinder hire Kambalda Depot $76.40

EFT16550 11 April 2019 Ampac Debt Recovery (Wa) Pty Ltd Debt Recovery Cost March 2019 $2,992.67

EFT16551 11 April 2019 Ankaz Bricklaying Kambalda West Oval take down & rebuild damaged wall $4,285.00

EFT16552 11 April 2019 Ara Fire Protection Services Pty Ltd 2.5kg DCP and bracket $132.55

EFT16553 11 April 2019 Arrowmiss Couriers Transport 20 x 20ltr containers from Midvale depot to SOC Kambalda

Depot.

$99.00

EFT16554 11 April 2019 Australia Post Australia Post Monthly Charges Coolgardie and Kambalda $508.54

EFT16555 11 April 2019 Australian Services Union Payroll deductions $51.80

EFT16556 11 April 2019 Accidental Health & Safety Ensurv Pty Ltd Atf The

Harris Family Trust

First Aid Kit Servicing Coolgardie. $1,187.93

EFT16557 11 April 2019 Advanced Pest Control Pty Ltd Pigeon program proofing & deterents Coolgardie Post Office &

Coolgardie Visitors Centre

$2,538.00

EFT16558 11 April 2019 Bergmeier Earthmoving (Davenne Holdings Pty

Ltd)

King Street (widening) supply water cart for sealing King St,

Coolgardieas per quote - King Street (widening) supply water cart for

sealing King St, Coolgardie

$660.00

EFT16559 11 April 2019 Boc Limited Monthly cylinder hire for Coolgardie depot $224.22

EFT16560 11 April 2019 Bp Australia Limited March 2019 Fuel Bill $4,402.79

EFT16561 11 April 2019 Bunnings Buildings Supplies Cement (grey), concrete rapid set & pallet fees $1,021.08

EFT16562 11 April 2019 Cabcharge Cabcharge Monthly Payment $85.47

EFT16563 11 April 2019 Caltex Australia March 2019 Monthly Fuel Bill $7,715.27

EFT16564 11 April 2019 Cardajam Pty Ltd (Kalgoorlie Mitre 10) 1 x double check valve brass 25mm, 1 x controller retic 6 station orbit

outdoor

$226.95

EFT16565 11 April 2019 Cardno Spectrum Survey Construct and set out/survey at the Kambalda tip transfer station $2,090.00

EFT16566 11 April 2019 Coastal Midwest Transport Pty Ltd Transportation of Sodium Hypochlorite pod to Coolgardie WWTP $585.28

EFT16567 11 April 2019 Complete Occ Health Pre Employment Medical and Drug Screen $145.00

EFT16568 11 April 2019 Covs Parts Pty Ltd Workshop Parts $738.65

EFT16569 11 April 2019 Cleanaway Pty Ltd, Kalgoorlie Branch Residential refuse collection as per tender for Feb 2019 $10,711.76

EFT16570 11 April 2019 Diane Lee Scott 3 x Hepatitis vaccines $245.97

EFT16571 11 April 2019 E & Mj Rosher Pty Ltd Filter for service $780.30

EFT16572 11 April 2019 Eagle Petroleum (Wa) Pty Ltd March Monthly Fuel $1,574.14

EFT16573 11 April 2019 Ess Kambalda Village Catering for 10 People Chicken Curry and Rice $310.00

EFT16574 11 April 2019 Foxtel Management Pty Ltd Foxtel Foxtel at the Gym $105.00

EFT16575 11 April 2019 Future Security Solutions Pty Ltd Install extra two security cameras at kambalda depot $902.00

EFT16576 11 April 2019 Gencon Civil Pty Ltd Cement Stabilisation Works as per Tender 09/17 $132,335.87

EFT16577 11 April 2019 Golden City Motors Service of P323 CG5966 $99.00

EFT16578 11 April 2019 Goldfields Locksmiths Dry lube for door locks $20.00

EFT16579 11 April 2019 Goldfields Record Storage User Charges $333.62

EFT16580 11 April 2019 Goldfields Truck Power Mudflaps for Truck ; ITZCA1422M2SP1GTP $313.68

EFT16581 11 April 2019 Goodnews Newsagency Daily NewsPapers $130.00

EFT16582 11 April 2019 Galena Nominees Pty Ltd Aft Jason Signmakers

Unit Trust T/A Jason Signmakers

Supply and deliver signs as per list supplied $590.81

EFT16583 11 April 2019 Hunter Holdings Pty Ltd Refill potable water tanks at Kambalda & Coolgardie Refuse Sites $770.00

EFT16584 11 April 2019 Harvey Norman Av/It Superstore Kalgoorlie Multi media items $1,766.77

EFT16585 11 April 2019 Hayley Willis - Bright Minds Therapy Occupational Therapy and Speech therapy contracted hours $5,720.00

EFT16586 11 April 2019 It Vision Reversal of 2 disposals and 1 addition $242.00

EFT16587 11 April 2019 Jason William Cleeland Fit new grate on sewerage near front of building $114.40

EFT16588 11 April 2019 Kelleher Designs Relief Pool Coordinator for 2018/2019 season $3,115.75

EFT16589 11 April 2019 Kleenheat Gas Pty Ltd 1x 45Kgs Gas Cylinder and Delivery $135.50

EFT16590 11 April 2019 Landgate Mining Tenements Chargable Schedule No. M2019 3 $202.80

EFT16591 11 April 2019 Laura Dwyer Utillities and expenses $526.68

EFT16592 11 April 2019 Marion Eugen Winter Mileage Claim 12/3/19 $306.00

EFT16593 11 April 2019 Market Creations Managed Services Agreement - Monthly Charges $16,383.68

EFT16594 11 April 2019 Mia Hicks Consulting Payment for Economic Development and Grants Services $9,856.00

EFT16595 11 April 2019 Mns Cullen Family Trust As per quote - Spray areas of Coolgardie $3,630.00

EFT16596 11 April 2019 Moore Stephens (Wa) Pty Ltd Risk Managament Workshop Completion of Risk Management

Framework including templates, policies

$9,991.92

EFT16597 11 April 2019 Netsight Pty Ltd Monthly subscription for MYOSH $326.70

EFT16598 11 April 2019 Neverfail Springwater Ltd Springwater for the Kambalda Office $68.25

EFT16599 11 April 2019 Office National Kalgoorlie Supplies for Coolgardie Library and Library Craft $316.38

EFT16600 11 April 2019 Pmh Electrical Contracting Services Pty Ltd Electrical Repairs to the Coolgardie Visitors Centre Air Conditioning $489.50

EFT16601 11 April 2019 Red Dot Prizes for Coolgardie Pingo 25/03/2019 $249.99

EFT16602 11 April 2019 Resources Trading Hub Workshop consumables and parts $834.86

EFT16603 11 April 2019 Rmm Carpet Cleaning Kambalda Monthly Cleaning March $3,272.50

EFT16604 11 April 2019 Robert Abraham Yare Rental of 22 Everlasting Cres $1,637.61

EFT16605 11 April 2019 Rsa Works Engineering Assistance March 2019 $13,068.00

EFT16606 11 April 2019 Ray White Real Estate Rental 13/8 Myoporum $3,232.50


Shire of Coolgardie




EFT16607 11 April 2019 Rocweld Australia Pipeline Specialist Pty Ltd Rocweld Quote RO3167 - supply, manufacture and install 2 x custom

security gates to Coolgardie Park Ablution Block.

$1,386.00

EFT16608 11 April 2019 Simon Shirt, Shirt Carpentry Repairs to 58 Bayley Street, Coolgardie $8,000.00

EFT16609 11 April 2019 Southern River Services Removal of Coolgardie tree - 100 Woodward Street $2,730.00

EFT16610 11 April 2019 Shilton Building Repair hail damaged outer rendered walls as per quote 31 $7,546.44

EFT16611 11 April 2019 Taps Industries Pty Ltd Sceduled works as per tender to Coolgardie Sewer System Feb 2019 $28,193.50

EFT16612 11 April 2019 Threat Protect Quarterly alarm monitoring Coolgardie Rec Centre $798.69

EFT16613 11 April 2019 Toll Ipec Pty Ltd Freight Charges $546.20

EFT16614 11 April 2019 Total Asphalt & Total Traffic Management Pty Ltd Sweep, Supply (7 mm pre-coated) S35E bitumen (PMB Seal) -

Everlasting Crescent (1749m2)

$25,538.63

EFT16615 11 April 2019 Tquip Maint. Parts $2,307.30

EFT16616 11 April 2019 Up-To-Date Accounting Services Pty Ltd Professional services rendered to GVROC for the month of March $224.40

EFT16617 11 April 2019 Visit Group, Visit Merchandise Can Cooler (3052526) $391.27

EFT16618 11 April 2019 Wa Local Government Association - Walga Procurement Training to be held at the Kambalda Rec Centre $7,726.27

EFT16619 11 April 2019 Way Out West Cafe Supplies for the Community Information Meeting for Accomodation

Camp at Coolgardie

$160.00

EFT16620 11 April 2019 Woolworths Group Limited Light refreshments for Suicide awareness talk $52.90

EFT16621 11 April 2019 Wormald Fire Systems Monthly Inspection and Tagging Fire Fighting Equipment $390.64

EFT16622 11 April 2019 Winc Staples Rexel Auto+ 300M Micro Cut Shredder $2,118.42

EFT16623 11 April 2019 Wirtgen Australia Pty Ltd Manual for Hamm roller $95.37

EFT16624 15 April 2019 Kambalda Tilt Tray & Transport Removal of 7 abandoned vehicles $420.00

EFT16625 18 April 2019 Australian Taxation Office March 2019 BAS $53,081.00

EFT16626 29 April 2019 Australian Services Union Payroll deductions $25.90

EFT16627 29 April 2019 Aquip Analytics Periodic Reporting and Development $1,311.31

EFT16628 29 April 2019 Bernadini Pty Ltd (Lsa Oils) Supply engine oil for service Premium SN 5w/30 $123.34

EFT16629 29 April 2019 Brochure Display Systems Brochure and Clipboards $215.16

EFT16630 29 April 2019 Bunnings Buildings Supplies Solar Lights for the Sundowner evening at Warden Finnertys $324.75

EFT16631 29 April 2019 Chemcentre Sample CWWTP waste water as per licence conditions $290.40

EFT16632 29 April 2019 Coastal Midwest Transport Pty Ltd Transport of Sodium Hypochlorite Pod $593.96

EFT16633 29 April 2019 Covs Parts Pty Ltd Workshop Parts and Tools $144.24

EFT16634 29 April 2019 Catherine Brooking Reimbursement for Gas bottles $80.85

EFT16635 29 April 2019 Cleanaway Pty Ltd, Kalgoorlie Branch Residential Refuse collection as per tender for March 2019 $10,711.76

EFT16636 29 April 2019 E & Mj Rosher Pty Ltd Windscreen for Kubota $313.70

EFT16637 29 April 2019 Eldridge Operations Pty Ltd First place winners Kambalda community group/event $300.00

EFT16638 29 April 2019 Gencon Civil Pty Ltd Gnarlbine Rd drainage works. $57,100.00

EFT16639 29 April 2019 Goldfields Dean'S Auto Glass Fit new right hand side lower front glass to Kobota tractor $530.20

EFT16640 29 April 2019 Goldfields Electrical Contractors Pty Ltd Inspect the property and attend to fitting of a smoke alarm and second

RCD in order to comply with current Legislation prior to the sale of the

property as advised earlier.

$11,547.80

EFT16641 29 April 2019 Galena Nominees Pty Ltd Aft Jason Signmakers

Unit Trust T/A Jason Signmakers

Signage and freight $3,782.86

EFT16642 29 April 2019 Heatley Industrial,Safety&Packaging - Heatley

Sales Pty Ltd

Binder chains, ratchet, shackles etc $1,836.18

EFT16643 29 April 2019 Hesperian Press Visiter Centre Book Stock $413.55

EFT16644 29 April 2019 It Vision Altus Enterprise Risk Managament $15,540.25

EFT16645 29 April 2019 J. Blackwood & Son Limited Supply fuel treatment for use with all plant $795.13

EFT16646 29 April 2019 Kambalda East Deli Catering for 8 people $125.40

EFT16647 29 April 2019 Kambalda Handyman & Mechanical Contracting Remove old swithboard and replace with new switchboard in

preparation for wiring upgrade. Asbestos walls will be required to be cut

$550.00

EFT16648 29 April 2019 Kg & Da Ovens T/A Denver City Hotel Rates refund for assessment A1257 71 BAYLEY STREET

COOLGARDIE WA 6429

$2,411.16

EFT16649 29 April 2019 Kleenheat Gas Pty Ltd LPG Bulk Kambalda Rec Centre $1,560.35

EFT16650 29 April 2019 Kmart Australia Easter colouring competition prizes $78.00

EFT16651 29 April 2019 Kalgoorlie Tyrepower Repair flat tyre for mitsubishi triton ute 205R16C $191.00

EFT16652 29 April 2019 Kooya Australia Fleet Solutions Hino 700 Series Lease $2,444.34

EFT16653 29 April 2019 Lg Corporate Solutions Pty Ltd Provision of Financial Sevices as per Tender 04/18 $14,014.00

EFT16654 29 April 2019 Little Industries Supply and deliver 250 tonne of road base to Kambalda Refuse Site $2,914.42

EFT16655 29 April 2019 Lo-Go Appointments Temporary Rates Officer $560.82

EFT16656 29 April 2019 Mcleods Barristers And Solicitors Legal Fees RE employment law advice $10,603.89

EFT16657 29 April 2019 Mia Hicks Consulting Payment for Economic Development and Grants Services $8,802.20

EFT16658 29 April 2019 Morans Store Pty Ltd Supplies for the Coolgardie Visitors Centre Morning Tea at the

Coolgardie old Gaol

$562.39

EFT16659 29 April 2019 Mine Ag Fleet Hire Hire of HAMM Roller $1,842.50

EFT16660 29 April 2019 Online Business Equipment Prepurchased labour solutions $240.90

EFT16661 29 April 2019 Pryce Brothers Pty Ltd Attend to reported faulty lights and possible faulty wiring $2,045.12

EFT16662 29 April 2019 St Ives Gold Mining Company Pty Limited Rates refund for assessment A6863 LOT ML 15/718 MINING LEASE

COOLGARDIE 6429

$1,952.70

EFT16663 29 April 2019 Strategen Environmental Soil Assessment Kambalda Pistol Club $7,430.72

EFT16664 29 April 2019 Steven Tweedie Register of delegations - Stage 3 $5,225.00


Shire of Coolgardie




EFT16665 29 April 2019 Taps Industries Pty Ltd Inspect for blockages, clean and regrease manhole lids $25,059.00

EFT16666 29 April 2019 Toll Ipec Pty Ltd Coolgardie Pool Freight $10.73

EFT16667 29 April 2019 Total Asphalt & Total Traffic Management Pty Ltd Sweep, Supply (7 mm pre-coated) S35E bitumen (PMB Seal) -

Santalum Street (2755m2).

$77,414.99

EFT16668 29 April 2019 Tquip Supply clip for Hako sweeper $4.70

EFT16669 29 April 2019 Visit Group, Visit Merchandise Coolgardie branded chrystalis pens - multiple colours $414.74

EFT16670 29 April 2019 Wa Local Government Association - Walga Manage recovery activities for local government $1,192.00

EFT16671 29 April 2019 Western Diagnostics Drug Test at Kambalda Administration/Recreation Centre $1,114.19

EFT16672 29 April 2019 Westrac Pty Ltd Supply R/LHS engine door ass, 339-6802 $2,940.08

EFT16673 29 April 2019 Winc Staples Stationary Order April 2019 $1,951.85

$682,440.30


Shire of Coolgardie




2220 3 April 2019 Building Commission BSL March 2019 $12,367.89

2221 3 April 2019 Shire Of Coolgardie BSL March 2019 $310.00

2222 30 April 2019 Public Transport Authority Of Western TRANSWA March 2019 $490.24

2223 30 April 2019 Shire Of Coolgardie TRANSWA March 2019 $123.51

$13,291.64


Shire of Coolgardie




DD6204.1 9 April 2019 Wa Local Government Superannuation Payroll deductions $9,170.09

DD6204.2 9 April 2019 Mlc Masterkey Super Fundamentals Superannuation contributions $210.06

DD6204.3 9 April 2019 Essential Super Superannuation contributions $71.46

DD6204.4 9 April 2019 Hostplus Superannuation contributions $89.68

DD6204.5 9 April 2019 Bt Super For Life - Savings Account Superannuation contributions $630.85

DD6204.6 9 April 2019 Nowlan Superannuation Fund Pty Ltd Superannuation contributions $344.91

DD6204.7 9 April 2019 Amp Signaturesuper Superannuation contributions $217.34

DD6204.8 9 April 2019 Tasplan Super Superannuation contributions $237.42

DD6204.9 9 April 2019 Australian Super Superannuation contributions $1,553.02

DD6227.1 23 April 2019 Wa Local Government Superannuation Payroll deductions $9,364.67

DD6227.2 23 April 2019 Mlc Masterkey Super Fundamentals Superannuation contributions $210.06

DD6227.3 23 April 2019 Essential Super Superannuation contributions $57.17

DD6227.4 23 April 2019 Hostplus Superannuation contributions $76.19

DD6227.5 23 April 2019 Bt Super For Life - Savings Account Superannuation contributions $597.07

DD6227.6 23 April 2019 Nowlan Superannuation Fund Pty Ltd Superannuation contributions $356.41

DD6227.7 23 April 2019 Amp Signaturesuper Superannuation contributions $216.20

DD6227.8 23 April 2019 Tasplan Super Superannuation contributions $238.49

DD6227.9 23 April 2019 Australian Super Superannuation contributions $1,541.60

DD6229.1 23 April 2019 Wa Local Government Superannuation Superannuation contributions $3,058.01

DD6204.10 9 April 2019 First Choice Employer Super Superannuation contributions $216.18

DD6204.11 9 April 2019 Rest Superannuation Superannuation contributions $199.62

DD6204.12 9 April 2019 Mlc Super Fund (Plum Super) Superannuation contributions $213.28

DD6227.10 23 April 2019 First Choice Employer Super Superannuation contributions $218.60

DD6227.11 23 April 2019 Rest Superannuation Superannuation contributions $218.45

DD6227.12 23 April 2019 Mlc Super Fund (Plum Super) Superannuation contributions $212.31

$29,519.14


Shire of Coolgardie


2 April 2019- 3 May 2019

Reference Date Description Value Card

05-April-2019 Virgin Aust 7952155091393 Spring Hill Rod and Kathy Pool Meeting $1,276.00 6806

05-April-2019 Virgin Aust 7951505797716 Spring Hill $12.71 6806

29-April-2019 Local Governement Mana Fran Training Perth $95.00 6806

16-April-2019 Breathalyser Sales Calibration $229.90 6806

15-April-2019 Civeo Pty Ltd Francesca Accommodation $396.62 6806

09-April-2019 Online Safety System OSH Subscription $49.50 6806

11-April-2019 Canprint Communication Load Restraint Guide $39.96 6806

08-April-2019 Virgin Aust Mia Hicks $638.00 6806

08-April-2019 Virgin Aust Smia Hicks $6.35 6806

03-April-2019 503399Flightcentre.Com SFO Financial Training Perth $424.82 6798

15-April-2019 Civeo Pty Ltd Kambalda East $130.90 6798

01-May-2019 Agentur Pty Ltd Cullen Bay $1,119.25 855

26-April-2019 Eb *State Budget Lunch 801-413-7200 $50.73 855

26-April-2019 503399Flightcentre.Com Mia Hicks Accommodation $573.23 855

23-April-2019 Virgin Aust Kieth Dickerson Flights $124.00 855

17-April-2019 Hertz Australia Pty L Perth Airport car rental $182.31 855

16-April-2019 Perth Ambassador Perth Accommodation $507.00 855

16-April-2019 Bp Express Ascot 2244 Fuel Hire Car $24.69 855

15-April-2019 Crown Perth Parking Burswood $25.30 855

15-April-2019 Crown Atrium Buffet CEO $39.45 855

15-April-2019 Civeo Pty Ltd Hayley Audit Accommodation $264.41 855

15-April-2019 Civeo Pty Ltd Micahel Audit Accommodation $264.41 855

15-April-2019 Civeo Pty Ltd Ken Choo Audit Accommodation $264.41 855

12-April-2019 City Of Kalgoorlie - B Parking $30.00 855

12-April-2019 Virgin Aust Flight Changes $80.00 855



11-April-2019 Wilson Parking P215 Parking Perth $20.25 855

11-April-2019 Eliza'S Cafe Meals $35.50 855

11-April-2019 Paypal *Kbcci City kal Chamber of commerce $25.00 855

10-April-2019 Xero Au Inv-8618169 GVROC Computer expenses $50.00 855

10-April-2019 Avis Australia Hire Car Rental $76.25 855

08-April-2019 Adobe Acropro Subs Computer Subscription $113.25 855

08-April-2019 Wilson Parking P215 Parking $20.25 855

08-April-2019 Toast Bistro Meal CEO $24.90 855

08-April-2019 Adobe Acropro Subs Computer Subscription $138.99 855

08-April-2019 Gate Gourmet Va Retail Meal CEO $5.00 855

08-April-2019 Gate Gourmet Va Retail Melbourne $5.00 855

08-April-2019 City Of Stirling Parking Perth $3.00 855

08-April-2019 Hertz Australia Pty L Hire Car Perth $306.24 855

08-April-2019 Cpp Regal Place CEO Parking $7.07 855

08-April-2019 Country Comfort Intercity President Accommodation $185.84 855

08-April-2019 Aroma Cafe Osborne Pa Meal Conference $12.10 855

08-April-2019 Country Comfort Intercity Belmont $162.61 855

08-April-2019 Country Comfort Intercity Belmont $167.66 855

08-April-2019 Gm Cabs Pty Ltd Taxi $63.21 855

05-April-2019 Artesso Enterprises Refreshment Coffee $11.00 855

05-April-2019 Adina Serviced Apart President Accommodation $1,200.23 855

05-April-2019 Adina Serviced Apart CEO Accommodation $1,200.23 855

05-April-2019 Adina Serviced Apart Mia Accommodation $1,206.30 855

05-April-2019 Aerial Transport Taxi $16.70 855


05-April-2019 Virgin Aust President Flight $7.55 855

05-April-2019 Virgin Aust President Flight $758.00 855

05-April-2019 Virgin Aust CEO Flight $320.00 855

04-April-2019 Dep Parl Services Refreshment $21.20 855

04-April-2019 Hellenic Club In The Meals $78.00 855

04-April-2019 Cabxpress 6260 6011 Taxi $17.12 855

04-April-2019 Uber *Eats Meals $30.50 855

04-April-2019 Uber *Eats Meals $43.50 855


03-April-2019 Dep Parl Services Meals $13.00 855

03-April-2019 Dep Parl Services Meals $22.00 855

03-April-2019 Sip Coffee Bar Act Meals $37.50 855


03-April-2019 Virgin Aust $4.47 855



03-April-2019 Ingogo Ltd Taxi $75.81 855

03-April-2019 Hertz Australia Pty L Car Hire $75.96 855



Apr-19

Payments directly to Shire of Coolgardie -$

Payments to AMPAC debt recovery 450.00$

Total Received 450.00$

Commissions 19.25$

Costs 3,981.86$

Total Paid to Ampac 4,001.11$

MINING

Payments directly to Shire of Coolgardie -$

Payments to AMPAC debt recovery -$

Total Received -$

Costs

Total Paid to Ampac -$


Corporate Business Plan

2019-2023


Page 2 of 23

Table of Contents

Introduction 3

Key Documents 4

Service Delivery 6

Our Challenge 8

Our Priorities 9

Key Projects 10

Measuring Success 11

Forecast Statement of Funding 12

Priorities and Planning 13


Page 3 of 23

Introduction All local governments are required to plan for the future of their district under Section 5.56 (1) of the Local Government Act 1995. Regulations under Section 5.56(2) of the Act outline the minimum requirements to achieve this. The minimum requirement of the plan for the future is the development of a Strategic Community Plan and a Corporate Business Plan. Under Local Government (Administration) Regulations 1996 Regulation 19DA (3), a Corporate Business Plan for a district is to:

(a) set out, consistently with any relevant priorities set out in the strategic community plan for the district, a local government’s priorities for dealing with the objectives and aspirations of the community in the district; and

(b) govern a local government’s internal business planning by expressing a local government’s priorities by reference to operations that are within the capacity of the local government’s resources; and

(c) develop and integrate matters relating to resources, including asset management, workforce planning and long-term financial planning.

In the preparation of the annual budget the local government is to have regard to the contents of the Plan for the Future in terms of Section 6.2(2) of the Local Government Act 1995. This Corporate Business Plan 2019-2023, together with the Strategic Community Plan 2018-2028, is the Shire of Coolgardie’s Plan for the Future and has been prepared to achieve compliance with the Local Government (Administration) Regulations 1996. Development of the Plan has also been influenced by the Department of Local Government and Communities Framework and Guidelines for Integrated Planning and Reporting.

In accordance with statutory requirements the Corporate Business Plan is reviewed and updated annually. The review of this Plan occurred following a major review of the Strategic Community Plan in 2018 and the Shire will ensure that the CBP is reviewed and amended in collaboration with the setting of the annual budget. Through the annual budgeting process, actions may be reprioritised according to the resources, assets and finances available. This results in the CBP being a dynamic four year plan that adapts to the changes in the environment in which the local government operates.


http://www.austlii.edu.au/au/legis/wa/consol_act/lga1995182/s5.56.html

http://www.austlii.edu.au/au/legis/wa/consol_act/lga1995182/s5.56.html

https://www.slp.wa.gov.au/gazette/gazette.nsf/gazlist/AAFED685C48125FB482578F70011BAF5/$file/gg164.pdf

Page 4 of 23

Key Documents The core components of the Integrated Planning and Reporting Framework consist of the Community Strategic Plan, Corporate Business Plan, Long Term Financial Plan, Asset Management Plans, Workforce Plans, Issue & Area Specific Plans and the Annual Budget. Below is an outline of the Integrated Planning and Reporting Cycle;

Community Strategic Community Plan The community had a strong involvement and voice in the development of the Shire’s Strategic Community Plan 2018-2028. Commencing at the beginning of 2018, the community were invited to share their aspirations for the future of the Shire of Coolgardie and the Community Strategic Plan has subsequently been reviewed and updated to reflect the community aspirations. The plan is one of many tools that will guide the future direction of our Shire and has a strong emphasis on our community’s aspirations and goals.

Corporate Business Plan This document is responsible for translating the strategic direction of the Shire articulated within the Shire of Coolgardie’s Community Strategic Plan 2018-2028. Achieving the community’s aspirations and goals requires development of these strategies contained within the Community Strategic Community Plan. Due to the limitation of financial resources, careful operational planning and prioritisation is required to implement these strategies. This planning process is formalised in this Corporate Business Plan and puts the Strategic Community Plan into action via the Annual Budget.


Page 5 of 23

The Corporate Business Plan 2019-2023 is reviewed annually to assess the progress of projects and realign actions and priorities with current information and available funding. Actions requiring funding will only be undertaken once approved within the statutory budget and subject to funding availability.

Long Term Financial Plan The Long Term Financial Plan highlights the Shire’s capacity to deliver on the goals and aspirations identified in the Community Strategic Plan and Corporate Business Plans. It projects financial information beyond the course of the CBP to cover operations for 10 years and to provide an indicative position of financial sustainability in the forward years. It provides information necessary to assess resourcing requirements to achieve long term community objectives in a financially sustainable manner. The assumptions are estimates only and provide an overview of possible outcomes. Changes in the Shire’s operations may result in changes to the Corporate Business Plan requiring the Long Term Financial Plan to be constantly updated.

Annual Budget The annual budgeting process is driven by the strategic and business planning activities of the Shire, while its timing and execution is informed through legislation, namely, the Local Government Act 1995 and Local Government (Financial Management) Regulations 1996. The budget process is reviewed annually and triggers updates to the Corporate Business Plan and other associated Plans.

Workforce Plan

The Workforce Plan details our resources required to deliver the Community Strategic Plan and the

strategies to be implemented to address the challenges facing our workforce. The Workforce Plan

provides a strategic approach to addressing current and future needs in the organisation. The

objectives of the Workforce Plan are to identify critical skills and positions within the organisation, gaps

between our current and future workforce, internal and external challenges facing our workforce and

strategies to address these gaps to mitigate risks in addressing these challenges.

Asset Management Plan

The Asset Management Plan identifies the status of the Shire’s infrastructure assets. The Asset

Management Plan identifies the required asset renewals in order to maintain and/or increase the

Shire’s level of service to the community. The plan spans 10 years with the first four years being

contained within the Corporate Business Plan.

A whole of life approach is taken to operational, maintenance, renewal and acquisition plans and

funding levels ensuring that assets that deliver the required levels of service are identified and

reported.

Levels of service and risks are considered in the development of operational, maintenance, renewal,

acquisition plans and the performance of assets are measured and reported as appropriate.

Risk Management

The Shire has in place a Risk Framework which follows the International Standard for Risk

Management AS/NZS ISO31000:2009. The framework is proactive to ensure the quality of service

delivery is not adversely affected. Risk management is integrated into our business planning process to

ensure any exposure to risk is minimised.


Page 6 of 23

Service Delivery The Shire of Coolgardie delivers services to its community in line with four key Aspirations set out within the Community Strategic Community Plan. Each of the four Aspirations has a set of accompanying Goals which Council is aiming to achieve over the period of implementing the Community Strategic Community Plan. The Corporate Business Plan identifies the actions required to achieve the goals and priorities identified in the Community Strategic Community Plan. The following table outlines the Aspirations and Goals addressed within the Corporate Business Plan;

Aspirations Goals

Accountable and Effective Leaders Engagement and Consultation Transparent, accountable and effective governance Advocate for the Community

An inclusive, safe & vibrant community Build a sense of place of belonging

A safe and healthy community Celebrate our culturally diverse community

A thriving local economy Build Economic Capacity

Facilitate Local business development and retention Provide support for traineeship development

Effective management of infrastructure, heritage and environment

Value local culture and heritage Sustainable management of resources Enhance our Built Environment

Council are committed to undertaking a whole of organisation service review aimed at meeting the following objectives;

• Understand the services delivered and enable efficient management of services

• Resources allocated across Council’s full portfolio of services

• Look into opportunities for shared service partnerships

• Benchmarking services against KPI’s and looking towards continuous improvement

• Continually inform the community on Council’s progress in meeting the objectives It is expected that the Service Review process will;

• Lead to a range of services that will result in quality improvements, timely delivery and/or savings

• Identify services that will require further consolidation and improvement with customers, partners, benchmarking and a more thorough business case due to complexity

• Identify services that will benefit from a more regional approach to delivery


Page 7 of 23

To achieve its goal of achieving efficiencies in the services the Shire delivers to the community, Council are committed to implementing and monitoring key strategic goals, some of which are stated below;

• Benchmark against other similar councils to determine and set a target range for expenditure on

internally facing services

• Review its commitment to the Tourism, Heritage and Museum activities with a view to capping its

commitment in the short term and exploring how it can manage cost and narrow the gap between

income and expenditure

• Explore the skills and knowledge required by the Shire staff in implementing the service reviews and

consider implementing a professional development program for its key personnel and service managers

• Performance management frameworks to be developed and implemented using the service reviews as

a mechanism to provide the Council with executive oversight of its operations

• Adopt a process of cost recovery for services deemed to be commercial activity

• Minimise financial exposure to the provision of government services that are funded by various

government agencies

• Benchmark internal charges/overheads with other similar councils with a view to setting an appropriate

range for overheads as a percentage of cost of labour

• Set targets for administrative and technical overheads to be achieved in the coming years

• Set plant hire rates to fully recover the cost of providing fleet, plant and equipment

• Deliver an efficiency dividend of 2% of the Council’s rate revenue to be achieved through improvements

in operations


Page 8 of 23

Our Challenge The Corporate Business Plan aligns with goals identified in the Community Strategic Plan. The goals contain aspirations and objectives with performance measures which help to evaluate our progress in realising our vision. The Shire cannot immediately achieve all of the Community’s aspirations and priorities need to be established. Similarly, the Shire cannot afford to pay for everything on its own and the Corporate Business Plan helps to map out steps on how we will progress towards achieving these aspirations and goals over the next four years. Some of the challenges our community face include; Bettering our Community

Having a well connected, inclusive, safe and vibrant community is important. We will invest in

community assets such as parks, playgrounds, cultural events and sporting facilities.

Maintaining community facilities

As our existing infrastructure ages, new community facilities and upgrades will be needed. Multi-

purpose facilities which meet a variety of community groups needs and will optimise the Shire’s

expenditure on new buildings including the diversification of land development and an ageing

population. By making smart investments in certain infrastructure now in a carefully planned and staged

way, we can put in place the assets we need for the long term and avoid a backlog of expensive work

in the next 20 – 30 years.

Looking after our assets The Shire has assets with a replacement value of $370 million and maintaining these assets is a priority. A significant portion of this value is allocated to the road network. There is increasing pressure on our road network and with the continued development of mining in the region our asset management planning will help determine the best time to invest in renewing and upgrading road and other infrastructure. This will ensure we get the most out of our assets and only spend when we need to, not before.

Supporting the local economy

Create new opportunities for people to live and work locally through the development of a diverse range of retail, commercial and industrial activities.

Sustain service delivery in an affordable way

Growth creates increasing demands on Shire services, our existing roads and community facilities like pools, playgrounds and parks. The Shire will be innovative as it reviews how services are delivered and implement best practice to maintain service standards and keep costs to a minimum. Opportunities to develop alternative revenue streams, less pressure on rates The Shire will pursue commercial revenue opportunities with the view to increase non-rates revenue generation. This will help meet a broader range of community group needs, whilst providing increased financial capacity and sustainability for the Shire.


Page 9 of 23

Our Priorities

Shire amenities and lifestyle

The Shire’s facilities must be suitable for our residents and provide a safe enjoyment for our

community groups. Our assets and infrastructure will be managed to allow for a growing

population.

Strong community groups, clubs and organisations We will promote and support our community groups, clubs and organisations to be sustainable and independent. They create a strong sense of community and encourage social connections, health and wellbeing.

Our natural areas We will protect, preserve and promote our natural environment places of cultural significance. Integrated transport network The Shire will have well-designed and maintained roads which are safe and accessible. Range of housing for different lifestyles Through the review of our town planning scheme we will work to ensure a variety of options are available to accommodate different lifestyle options through the development of residential and rural residential land within our town sites. Balance our Books Each year the Shire aims for a balanced budget with any additional surplus used to fund new projects and repaying loans borrowed for new infrastructure. The Shire’s finances will target the seven financial ratios which comprise Local Government’s Financial Health Indicator within our Long Term Financial Plan. Our performance will consider other factors including the range of services offered, the efficiency of services delivered and community satisfaction. Govern effectively Carry out effective leadership which focuses on our community’s vision for the Shire’s future. Our decision making is to be transparent and supported by sound underlining policies.


Page 10 of 23

Key Projects The Shire of Coolgardie has several infrastructure projects in the investigative phases of development. A number of these projects are subject to external funding, government support, the Shire’s resource capacity and the Long Term Financial Plan. The aim of these infrastructure projects is to stimulate economic development and activate Shire facilities for the benefit of the community. Coolgardie Community, Cultural and Business Hub The Shire of Coolgardie’s aim is to transform the internal areas of a significant historical building to develop a `heart of the town.’ The project will reinvigorate Coolgardie’s economic opportunities – achieved through the attraction of visitors, stimulation of new business and jobs, and opportunities to experience the local Aboriginal culture and history. The Hub will provide the community with areas to conduct cultural and social workshops, training and other creative and business activities. Warden’s Court Building The Warden’s Court building in Coolgardie houses the Coolgardie Visitor Centre and the Goldfields Exhibition museum which contains one of the rarest bottle collections in the world. The Shire of Coolgardie is working with the Western Australian government to activate the building to attract government service delivery and expand on tourism accessibility. Future Residential Land Development The Coolgardie Horse Blocks comprise of 236 hectares located west of Coolgardie. The Shire is investigating options for subdividing the area to create land parcels for semi-rural purposes. The project outcomes are to provide a rural lifestyle choice; larger land parcels within the Coolgardie town site; and offer amenities and facilities of an urban area. Coolgardie Transit Park Coolgardie is a major traffic route through to Kalgoorlie, the Northern Goldfields, Esperance and the Eastern States. Road traffic data indicates that over 450 heavy vehicles travel through Coolgardie every day. This project will facilitate safety and improved route planning to support transport productivity in the region. Mungari Strategic Industrial Area Although the Mungari Strategic Industrial Area is located outside of the Shire boundaries, it is a regionally significant land parcel which is zoned for the development of strategic and heavy industries. Mungari is connected to major road transport, rail, power, and water, providing an ideal location to develop priority industries to enhance the region’s economic development. Kambalda Waste Transfer Station The Shire is investigating the feasibility of constructing a transfer station which will allow for better waste control and public safety at the existing landfill site and support improved recycling and reduction of waste to landfill. Kambalda Pool Replacement The Kambalda pool is over 40+ years old and the Shire acknowledges that the pool requires work to support its ongoing sustainability. The Shire is reviewing several options for the pool with a long-term vision to create a Recreational Precinct in Kambalda that will link its recreational facilities.


Page 11 of 23

Measuring Success The aim of the Corporate Business Plan 2019-2023 is to align the community’s visions and aspirations for the future of the Shire of Coolgardie to the community’s aspirations identified in the Shire’s Community Strategic Plan 2018-2028. These objectives will be measured by both quantifiable and non-quantifiable outcomes. As part of the formulation of the Corporate Business Plan, the community was asked to provide feedback on the level of importance and satisfaction with the services the Shire provides. Key performance measures provide an indication of whether the Shire is meeting the objectives and will be monitored and reported. The measures for each objective are provided in the table below.

Aspirations Measures of Success

Accountable and Effective Leaders Biennial Community Satisfaction Survey Delivery of an efficiency dividend Adherence to compliance calendar and statutory requirements Current ratio meets required standard Operating surplus ratio meets required standard Number of partnerships established

An inclusive, safe & vibrant community Biennial Community Satisfaction Survey

Community Chest Fund

A thriving local economy Value of Gross Domestic Product

Value of Mining and Industry Rates Biennial Community Satisfaction Survey Number of businesses in the Shire Number of education and industry partnerships supporting trainees and youth

Effective management of infrastructure, heritage and environment

Biennial Community Satisfaction Survey Cultural and historical activities delivered Visitors to the Shire Number of re-use water initiatives Compliance with licence conditions Asset renewal funding ratio meets required standard Asset sustainability ratio meets required standard Asset consumption ratio meets required standard Number of planning approvals Adherence to local planning scheme and strategy


Forecast Statement of Funding

2019/20 2020/21 2021/22 2022/23

$ $ $ $

7,028,156 7,389,804 7,759,769 8,138,2441,400,221 1,940,145 1,744,943 1,760,7051,583,024 1,619,433 1,656,680 1,694,784

491,874 0 0 0224,063 111,171 103,925 130,377

25,000 25,000 25,000 25,00010,752,338 11,085,553 11,290,317 11,749,110

Expenditure

(4,053,489) (4,270,772) (4,377,542) (4,530,756)(3,549,161) (3,506,545) (3,439,013) (3,396,614)

(514,310) (532,825) (552,806) (581,828)(4,225,939) (4,355,722) (4,304,946) (3,566,185)

(101,970) (104,589) (87,425) (77,340)(307,989) (315,381) (323,265) (334,580)(250,000) (250,000) (250,000) (250,000)

(13,002,858) (13,335,834) (13,334,997) (12,737,302)

4,225,939 4,355,722 4,304,946 3,566,1853,835 4,724 5,110 8,026

4,229,774 4,360,446 4,310,056 3,574,211

Inflows

3,061,567 1,910,003 1,862,512 1,383,835255,000 160,728 301,818 498,636

Outflows

(2,987,727) (1,515,269) (1,162,273) (1,151,468)(7,818,363) (3,488,336) (3,365,845) (2,612,168)(7,489,523) (2,932,874) (2,363,788) (1,881,165)

Inflows

0 750,000 0 0469,176 480,824 0 0

1,475,631 1,267,556 794,137 383,333Outflows

(223,765) (296,588) (306,337) (316,422)(469,176) (480,824) 0 0

(1,624,894) (898,258) (389,388) (771,764)(373,029) 822,710 98,412 (704,853)

5,883,298 0 0 00 0 0 0

The following Forecast Statement of Funding is data extracted from the Long Term Financial Plan to provide an indication

of the net funding available from operational activities. The forecast statement should be read in conjunction with the full

Long Term Financial Plan and its underlying assumptions and predictions.

Rates - General

Interest earnings

Other revenue

Operating grants, subsidies and contributions

Fees and charges

Service charges

FUNDING FROM OPERATIONAL ACTIVITIES

Funding Position Adjustments

Add back Depreciation

Employee costs

Materials and contracts

Utility charges (electricity, gas, water etc.)

Depreciation on non-current assets

Interest expense

Insurance expense

Revenue

Sub Total

Sub Total

Proceeds from Self Supporting Loans

Repayment of Self Supporting Loans

Net Funding from Operational Activities

Non-operating grants, subsidies and contributions

Proceeds from Disposal of Assets

Net Funding from Capital Activities

Purchase of Property, Plant & Equipment

Purchase of Infrastructure

Proceeds from Borrowings

Transfer from Reserves

Repayment of Borrowings

Other expenditure

Movement in Employee Benefit Provisions

Transfer to Reserves

Estimated Opening Surplus / (Deficit)

Estimated Closing Surplus / (Deficit)

FUNDING FROM CAPITAL ACTIVITIES

FUNDING FROM FINANCING ACTIVITIES

Net Funding from Financing Activities

Page 12 of 23 Shire of Coolgardie Ordinary Council Meeting 28 May 2019 Attachments 25

Page 13 of 23

Priorities and Planning This section identifies the actions required to achieve the goals and priorities identified in the Strategic Community Plan. The guiding principles of external and internal analysis, integration of plans within our resource capability are utilised to ensure goals are achieved in a sustainable manner.

The following themes from the Strategic Community Plan will be a priority of this Corporate Business Plan:

1. Accountable and Effective Leaders 2. An inclusive, safe & vibrant community 3. A thriving local economy 4. Effective Management of Infrastructure, Heritage and the Environment

The tables on the following pages detail future actions to be undertaken for each strategy to deliver services to the community. Prioritisation of the actions is reflected by the circle indicating when the action is planned to be undertaken. This prioritisation guides the delivery of services, as part of the implementation of the actions.


Page 14 of 23

Aspiration - Accountable and Effective Leaders

Goal 1 - Engagement and Consultation

Demonstrating that decisions are developed through inclusive community engagement

Action No. 2019/20 2020/21 2021/22 2022/23 Ongoing Measures of Success

1.1.1 Communicate & engage with all sectors of the community

75% customer satisfaction

1.1.2 Develop a Community Engagement Framework

Development of Framework

1.1.3 Implement the Community Engagement Framework

Implementation of Framework

1.1.4 Facilitate Biennial Community Satisfaction surveys

75% customer satisfaction

Developing strong partnerships with stakeholders for the benefit of our community


1.1.5 Consult & collaborate with relevant stakeholders and organisational groups

No. of Partnerships established

1.1.6 Support partnerships for the benefit of the community


Collaborating with industries to stimulate and support economic outcomes for the community


1.1.7 Support industry developments promoting the local economy

Value of Gross Domestic Product

1.1.8 Encourage and support value adding industries

No. of new building or development approvals

Goal 2 – Transparent, accountable and effective governance

Ensuring a well informed Council makes good decisions for the community


1.2.1 Promote a cohesive and productive workforce

Employee Retention levels

1.2.2 Maintain a competent and effective workforce and panel of skilled contractors

Annual Efficiency Dividend achieved

1.2.3 Provision of professional development opportunities for Councillors and Staff

Funding allocated in Annual Budget

1.2.4 Ensure organisational resources and staff are aligned with Council’s vision and community expectation

Implementation of the Corporate Business Plan


Page 15 of 23

Demonstrating sound financial management and plans for the Shire’s long term financial sustainability


1.2.5 Adopting a balanced annual budget

Adherence with Statutory Requirements

1.2.6 Further develop and implement the rates strategy

Implementation of Rates Strategy

1.2.7 Delivery of an Efficiency Dividend

Efficiency dividend of 2% of annual rates

1.2.8 Maintaining a positive operating cash flow

Current Ratio > 1.00

1.2.9 Reduce the gap between Operating Revenue & Operating Expense

Reduce current gap aiming for Operating Surplus Ratio > 1%

High quality corporate governance, accountability and compliance


1.2.10 Well informed decision making based on adherence with statutory requirements


1.2.11 Ensure compliance with town planning, building, health and all other legislation


1.2.12 Maintain, review and ensure relevance of Council Policies and Local Laws


1.2.13 Plan for, and manage Council’s strategic and operational risks

Adherence with Regulation 17

Maintain integrated strategic and operational plans


1.2.13 Implement & Review Community Strategic Plan

Plan reviewed every 2 years and adopted by Council

1.2.14 Align, Implement & Review Corporate Business Plan

Plan reviewed annually and adopted by Council

1.2.15 Align, Implement & Review Long Term Financial Plan

Achievement towards key Financial Ratio Standards

1.2.16 Align, Implement & Review Workforce Plan

Implementation of the Workforce Plan

1.2.17 Develop, Implement & Review Asset Management Plan

Implementation of the Asset Management Plan


Page 16 of 23

Goal 3 – Advocate for the community

Developing strategic partnerships with Regional, State and Federal governments


1.3.1 Develop partnerships with Regional, State and Federal agencies to advocate and promote the region

No. of partnerships developed

1.3.2 Investigate opportunities for shared services with other local, state and federal government agencies

No. of shared service arrangements

Ensuring the Shire of Coolgardie is well positioned to meet future needs


1.3.3 Provide long term strategic leadership

Implementation of the Integrated Planning Framework documents

1.3.4 Continually looking to improve the Shire’s financial position

Meeting Key Financial Ratios

1.3.5 Actively pursue strategic partnerships that improve the operating surplus ratio

No. of partnerships developed

1.3.6 Implementation of service delivery model

Efficiency dividend of 2% of annual rates

Advocating for services that support our community needs


1.3.7 To be strong advocates for the community

Biennial community satisfaction surveys

1.3.8 Continue to deliver quality local government services and facilities

Implementation of the service delivery model


Page 17 of 23

Aspiration - An inclusive, safe and vibrant community

Goal 1 - Build a sense of place and belonging

Attracting funding to support the sustainability and growth of our local community groups


2.1.1 Actively pursue funding opportunities with relevant funding providers

Level of funding received

2.1.2 Facilitate Community development initiatives

Implementation of the community chest fund

Facilitating events and active programs for seniors, youth and the Aboriginal community


2.1.3 Promoting activities or our seniors, youth and aboriginal community

No. of events

2.1.4 Encouraging active participation in all community events

No. of participants

Continuing to support the children and youth of our community


2.1.5 Investigate and encourage youth facilities and services

No. of events

2.1.6 Continue to support child care facilities

No. of participants

2.1.7 Prepare and Implement a Youth Development Plan

Implement the plan

Goal 2 -A safe and healthy community

Promoting and advocating for community health services


2.2.1 Access to appropriate medical services

Availability of medical services

2.2.2 Advocate for provision of medical services and other associated health and lifestyle providers

No. of services

2.2.3 Advocate for the development of aged care housing and services

No. of additional housing


Page 18 of 23

Delivering and developing sport and recreation activities


2.2.4 Continue to provide community facilities and ensure the best use of community infrastructure

Implementation of Asset Management Plan

2.2.5 Develop and facilitate sport and recreation programmes and activities in the community

No. of activities & programmes

2.2.6 Ensure sport and recreation facilities maximise participation within available resources

Recreation usage rates

2.2.7 Upgrade the Kambalda Aquatic Facility

Facility operational and open to the public

Collaborating with stakeholders to develop and expand community safety initiatives


2.2.8 Partner with local police & other stakeholders to facilitate community safety programs & initiatives

No. of programs and initiatives implemented

2.2.9 Promote a drug free culture within the community

No. of crime statistics

Goal 3 - Celebrate our culturally diverse community

Continuing to promote the local Aboriginal culture and history


2.3.1 Continue to liaise with local aboriginal and cultural groups


2.3.2 Provision of employment opportunities for the indigenous

No. of employees

Developing varied community and multi-cultural events and services


2.3.3 Support and facilitate community activities & events

No. of activities & events

2.3.4 Review & Implementation of the Disability Access & Inclusion Plan

Adhere with Statutory Requirements

Supporting and growing our arts and culture sector


2.3.5 Develop and Implement an Arts & Culture Strategy

Implementation of Strategy

2.3.6 Support and encourage community arts & culture



Page 19 of 23

Aspiration – A thriving local economy

Goal 1 - Build economic capacity Encouraging and attracting new investment and advocating for local employment

Action No. Budget 2019/20 2020/21 2021/22 2022/23 Ongoing Measures of Success

3.1.1 Support & facilitate economic development opportunities for the Shire

No. of opportunities created

3.1.2 Lobby State & Federal agencies to advocate and promote investment and employment in the region

No. of partnerships established

Supporting local businesses in the Shire


3.1.3 Support and encourage business unity


3.1.4 Support a buy local campaign No. of participants

Supporting and encouraging mining and processing industries


3.1.5 Advocate support for the development of mining and processing industries

No. of new developments

3.1.6 Promote the Shire as a mining and resource hub for the Goldfields-Esperance region

Value of Gross Domestic Product

Goal 2 - Facilitate local business development and retention Promoting and utilising the Shire Resource Centres for business support


3.2.1 Implement programs to respond to community needs

No. of programs

3.2.2 Maximise usage of community facilities

Community facility usage rates

3.2.3 Develop and Implement a Shire Community Development Strategy

Implementation of strategy

Encouraging the development of local business education and support


3.2.4 Work with local industry bodies and tiers of government to encourage business to be established in the Shire

No. of new businesses established

3.2.5 Activate the Coolgardie Innovation and Economic Development Centre

No of services provided


Page 20 of 23

Goal 3 – Provide support for traineeship development Collaborating with local education providers and industry to enhance the development of local traineeships


3.3.1 Continue to support the local primary schools and high school


3.3.2 Continue to support the provision of higher education and vocational training in our region


Advocating for training and employment opportunities delivered in the Shire


3.3.3 Liaise with key stakeholders to encourage provision for pathways for education, training and employment

No. of training and employment opportunities created

Initiate training opportunities that will lead to long term employment


3.3.4 Support and promote local traineeships

No. of trainees employed


Page 21 of 23

Aspiration – Effective management of infrastructure, heritage and environment Goal 1 – Value local culture and heritage Facilitating the preservation of heritage sites and buildings


4.1.1 Maintain & enhance existing historical infrastructure


4.1.2 Investigate opportunities to leverage funding for the preservation of heritage infrastructure

Amount of funding received

4.1.3 Renewal of the Coolgardie Innovation and Economic Development Centre

Facility is operational and open to the public

Encouraging cultural and historical community projects and activities


4.1.4 Actively facilitate cultural activities and events

No. of events & activities

Supporting and encouraging local and regional tourism


4.1.5 Provide usable and accessible tourism facilities


4.1.6 Continue to support local events and encourage new events

No. of events

4.1.7 Work with stakeholders to facilitate tourism activities

No. of visitors

Goal 2 – Sustainable management of resources Ensuring that waste management practises are compliant


4.2.1 Support and promote environmental management practises

Adhere with Statutory Requirements

4.2.2 Construct & Operate a Transfer Station at the Kambalda Refuse site

Facility constructed & operational

4.2.3 Investigate opportunities for the expansion of the Coolgardie Refuse site

Increase in the volume of waste received at the site


Page 22 of 23

Facilitating re-use water initiatives


4.2.4 Efficient use of water resources within the Shire

KL’s of re-use water used in operations

4.2.5 Investigate re-use water opportunities in the Shire

Implementation of new initiatives

Maintaining and renewing infrastructure and building assets


4.2.6 Delivery of defined levels of service to maintain all assets in the most cost effective way

Implementation of service delivery model

4.2.7 Implement the Infrastructure Renewal Program within financial capabilities

Implementation of the program

4.2.8 Construction of the Road Train Assembly Area

Road Train Assembly Area Constructed & Operational

4.2.9 Roads of Strategic Importance in the Shire identified and documented

Level of external funding obtained

Goal 3 – Enhance our Built Environment Facilitating urban and rural planning and development


4.3.1 Implement and review land use planning statutory and strategic documents

Documents reviewed & adopted by Council

4.3.2 Maintain functional and attractive public open spaces

Agreed levels of service are achieved

4.3.3 Develop a Structure Plan for the Horse Blocks

Sale of Land

Supporting the development of diverse housing and land options


4.3.4 Ensure there are adequate land options available for residential, commercial and industrial purposes

Adhere to local planning scheme and strategy

4.3.5 Develop Industrial Land

No. of new development approvals


COOLGARDIE SHIRE OFFICE Sylvester Street, Coolgardie, WA, 6429

KAMBALDA SHIRE OFFICE Irish Mulga Drive Kambalda, WA, 6442

PO Box 138, Kambalda, WA, 6442Tel (08) 9080 2111

[email protected] www.coolgardie.wa.gov.au


Integrated Planning and Reporting – Framework and Guidelines

| P a g e 13

(ii) States community aspirations - vision, outcomes5 and priorities (iii) Developed or modified through engagement with the community,

and this is documented (iv) Has regard to current and future resource capacity, demographic

trends and strategic performance measurement (v) Is adopted, or modifications to it are adopted, by an absolute

majority of council (vi) is subject to a full review scheduled for 4 years from when it is

adopted The local government has a community engagement policy or

strategy Community engagement6 involves at least 500 or 10% of

community members, whichever is fewer, and is conducted by at least 2 documented mechanisms

A Strategic Review is undertaken every two years, alternating between a Minor Strategic Review and a Major Strategic Review

Intermediate Standard

Intermediate Standard is met when: The Strategic Community Plan connects most of the activities and

services that are delivered by the local government with the community’s aspirations - vision, outcomes and priorities

The Strategic Community Plan takes into account a range of relevant external factors, including relevant plans of State and Commonwealth agencies

Community engagement involves more than the minimum number of community members as provided for in the Achieving Standard, is inclusive and uses more than the minimum number of documented mechanisms that apply in the Achieving Standard

Advanced Standard

Advanced Standard is met when: The Strategic Community Plan meets Achieving and Intermediate

Standards The Strategic Community Plan connects all of the activities and

services that are delivered by the local government with the community’s aspirations - vision, outcomes and priorities

The Strategic Community Plan demonstrates effectiveness in achieving community objectives

3.2 Corporate Business Plan

5 Local government to use its preferred terminology 6 Refers to Major Strategic Review



| P a g e 14

Description

Overview The Corporate Business Plan (Corporate Business Plan) is the Council’s 4-year planning document. It gives effect to the first four years of the Strategic Community Plan and is pivotal in ensuring that the medium term commitments are both strategically aligned and affordable. This is achieved through rigorous scrutiny and prioritisation in the Strategic Review process (see Section 5).

Key points Again, it is helpful to articulate the key points of the Plan – what difference it will make to the community – in the front of the Plan. The key points of the Corporate Business Plan will tend to be highly tangible and specific.

Vision and strategic direction The Corporate Business Plan typically includes a summary of strategic direction, including the ten and four-year priorities.

Assumptions and sensitivities The assumptions for the coming years are included and significant sensitivities noted.

Who is responsible for what The Plan also shows where functional responsibilities sit for external and corporate services. The organisation chart may be included if desired.

Services, service levels, any planned changes and major projects The core of the document is the plan for the delivery of services, linked to strategic direction, over the four-year period. This should clearly show the service levels to be provided and any changes from current service levels. It should also identify major projects.

Financial profile and links to asset management plans and workforce plan The service levels to be provided will have been prioritised based on an assessment of the costs and benefits of different options. By the time these have settled into the best balance between aspirations and affordability, the corresponding four-year financial forecasts will be able to set out the expected rating levels over the term of the Plan. Workforce and asset management implications and resourcing requirements will have been incorporated.

Risk management Again, the risks to the Plan are identified and managed.

Monitoring and reporting Finally, the progress and performance measures are included (see also Section 4). There is more emphasis on performance in this Plan. Note that the Corporate Business Plan is reviewed and updated every year.



| P a g e 15

Model page of contents

The following model page of contents is for reference only. The way each local government lays out its Corporate Business Plan is highly discretionary.

1. Foreword Foreword by the Chief Executive Officer

2. Introduction Key points of the plan Purpose of the Corporate Business Plan and where it fits into IPR Review cycle

3. Context Summary of strategic direction, including ten and four-year priorities

4. Delivery Plan Assumptions Functional responsibilities Services (linked to strategic direction) – services levels and any changes over four years Major projects

5. Four-year forecast budgets

6. Link to Workforce Plan Summary of key workforce implications/requirements Include organisation development priorities

7. Link to Asset Management Plans Summary of key asset management implications/requirements

8. Risk Management Risk management

9. How will we know if the plan is succeeding? Progress/performance measures

Self-assessment good practice checklist

Is it easy to see what the Corporate Business Plan will deliver for the community in one place?

Is it clear how the strategic direction of the Strategic Community Plan flows through the Corporate Business Plan?

Have other relevant organisations and agencies been involved?

Have the resourcing implications been identified and are four-year financial forecasts provided?

Does the delivery plan represent best value? How do you know?

Have risks been identified and managed?



| P a g e 16

Is there a set of key measures that will enable Council and the community to monitor progress?

Does the Plan include a review schedule (annual updates and Strategic Reviews)?

Advisory Standard – Corporate Business Plan Achieving Standard

Achieving Standard is met when: A Council has adopted a Corporate Business Plan that meets all

of the listed regulatory requirements: (i) A minimum four-year timeframe (ii) Identifies and prioritises the principal strategies and activities the

Council will undertake in response to the aspirations stated in the Strategic Community Plan

(iii) States the services, operations and projects that a local government will deliver over the period of the plan, the method for delivering these and the associated cost

(iv) References resourcing considerations such as asset management plans, finances and workforce plans

(v) Is adopted by Council by absolute majority Note the Corporate Business Plan must be reviewed annually.

Year 1 of the Corporate Business Plan establishes the Annual Budget The local government also has in place:

- a Workforce Plan that meets the Achieving Standard - asset management key performance indicators that meet the

Standards - a Long Term Financial Plan

Intermediate Standard

Intermediate Standard is met when: The Corporate Business Plan meets the Achieving Standard Core informing strategies (Workforce Plan, Asset Management

Plans, Long Term Financial Plan) have been integrated to drive activities and service delivery

The Workforce Plan meets Intermediate Standard Asset management key performance indicators are at “Standard

is improving” Financial management key performance indicators meet

Achieving Standards Advanced Standard

Advanced Standard is met when: The Corporate Business Plan meets the Achieving Standard and

Intermediate Standard All activities and services delivered are integrated through the

Corporate Business Plan Asset key performance indicators are at “Standard is improving”*

and all financial performance indicators meet Advanced Standards (where applicable)

The Workforce Plan meets Advanced Standard * As described in Local Government Operational Guideline Number 18, Financial Ratios, June 2013

available here:


Shire of CoolgardieLong Term Financial Plan 2018 - 2028


Table of Contents

Executive Summary 3

Shire Profile 4

Integrated Planning & Framework 5

Financial Strategies 6 - 8

Financial Assumptions 9

Financial Analysis 10 - 14

Risk & Sensitivity Analysis 15 - 18

Appendixes

Appendix 1 - Financial Model Assumptions 19

Appendix 2 - Statement of Comprehensive Income - By Program 20

Appendix 3 - Statement of Comprehensive Income - By Nature & Type 21

Appendix 4 - Statement of Financial Position 22

Appendix 5 - Statement of Changes in Equity 23

Appendix 6 - Statement of Cash Flows 24

Appendix 7 - Rate Setting Statement 25

Appendix 8 -Net Current Assets 26

Appendix 9 - Cash Flow Notes 27

Appendix 10 - Loans 28 - 29

Appendix 11 - Reserves 30

Appendix 12 - Financial Ratios 31 - 32

Appendix 13 - Asset Renewal Ratio Workings 33

Appendix 14 - Infrastructure Renewal Program 34 - 35

SHIRE OF COOLGARDIE - LONG TERM FINANCIAL PLAN 2018-2028 | 2Shire of Coolgardie Ordinary Council Meeting 28 May 2019 Attachments 42

Executive SummaryThe Shire of Coolgardie's Long Term Financial Plan ("LTFP") outlines our strategies towards managing the Shire's future

financial sustainability as well as meeting the Strategic Community Plan expectations over the next 10 years. The Shire will

continue to provide infrastructure and services for our community in a manner that is affordable and financially responsible.

The LTFP covers the period from 1 July 2018 to 30 June 2028, incorporating the 2018/19 budget review completed for the

period ended 31 December 2018 and will continue to be updated on an annual basis.

The objectives of the LTFP include;

l Achieve long term community objectives in a financially sustainable manner

l Establishing a 10 year rolling plan that aligns with the Corporate Business Plan

l Provide guidance in the preparation of the Annual Budget

l Provide a means of assessing financial performance

l Aiming to achieve standard (or greater) financial ratios in line with the Department of Local Government, Sport and

Cultural Industries Advisory Standard Guidelines

As a result of community engagement undertaken in creating the Shire's Strategic Community Plan, the following key projects

have been identified as some of the priorities within the 10 year plan;

l Road Infrastructure Renewal Program

l Kambalda Swimming Pool Refurbishment

l Coolgardie Community, Cultural & Business Hub

l Coolgardie Transit Park

l Kambalda Waste Transfer Station

l Residential Land Development

l Industrial Land Development

It should be highlighted that the Shire's ability to fund some of the projects identified in the LTFP are reliant on the Shire's

ability to obtain various sources of grant funding. As such, some of projects within the LTFP may be either deferred or not

implemented in the event that funding can not be obtained.

The LTFP aims to improve the 7 key financial ratios which form the Shire's local government Financial Health Indicator ("FHI")

The overall FHI score increases from 73 in 2017/18 to 82 in 2027/28

A significant impact on the FHI score is the Shire's poor Operating Surplus Ratio result. This ratio is impacted significantly by

the Shire's reliance on obtaining grants for Capital Works, however it should be noted that this ratio steadily improves throughout

the duration of the plan.

The LTFP is based on the Shire operating a balanced budget for all years up to 2025/26, with a small operating surplus forecast for

the 2026/27 and 2027/28 financial years. While the LTFP shows Unrestricted Cash of $200,000 - $800,000 over the period of the plan,

Council acknowledge that the Shire's optimum Unrestricted Cash target is in the vicinity of $1.2m.

From an annual cash flow perspective, this target amount of $1.2m allows the Shire to have the capacity to comfortably meet all financial

commitments in the months leading up to the collection of rates each financial year. As such, Council have identified as a priority

the importance of striving to achieve this optimum level of unrestricted cash.


Shire ProfileThe Shire of Coolgardie is approximately 550 kilometres east of Perth. It encompasses an area of 30,400 km

2 and includes

the towns of Coolgardie, Kambalda East, Kambalda West, Widgiemooltha and the Aboriginal community of Kurrawang.

Over 3,600 people live in the Shire which neighbours the Goldfield's regional centre - City of Kalgoorlie-Boulder.

Celebrated for the gold and nickel discoveries in Coolgardie and Kambalda, the Shire continues to thrive with a multitude

of mining and processing companies operating in the area.

The Shire is the largest producer of minerals in the region and the fourth largest local government producer in Western

Australia, with gold and nickel mining operations supporting globally significant regional exports. These companies are

at the forefront of mining innovation and offer fantastic career opportunities.

Economy

l # 1 Minerals Producer in the region

l $2.51B Value of Minerals in 2016/17

l $592M Gross Regional Product

l $95k Median Household Income per year

l > 100 Local Businesses

Employment

The Top 5 Industries of Employment are;

l 51.8% Mining

l 5.4% Education & Training

l 4.6% Accommodation & Food Services

l 4.6% Public Administration & Safety

l 4.6% Construction

Property

l $110k Median Property Price

l $200 per week Median Rent

l $250 per week Median Mortgage Repayments

Lifestyle

l Total Population - 3,610

l Total Families - 828 making up 68% of the total population

l Diverse Population - 35% born overseas

l Median Age - 33

l No. Community Groups - 35

l Average Temperature - 27oc

l Primary Schools - 3

l Secondary Schools - 2

l Childcare Centres - 2

l Daily School Buses to Kalgoorlie - 4


Integrated Planning & ReportingThe core components of the Integrated Planning and Reporting Framework consist of the Community Strategic Plan,

Corporate Business Plan, Long Term Financial Plan, Asset Management Plans, Workforce Plans, Issue & Area Specific Plans

and the Annual Budget. Below is an outline of the Integrated Planning and Reporting Cycle;

The Long Term Financial Plan highlights the Shire’s capacity to deliver on the goals and aspirations identified in the

Community Strategic Plan and Corporate Business Plans. It projects financial information beyond the course of the CBP to

cover operations for 10 years and to provide an indicative position of financial sustainability in the forward years.

It provides information necessary to assess resourcing requirements to achieve long term community objectives in a financially

sustainable manner. The assumptions are estimates only and provide an overview of possible outcomes. Changes in the

Shire's operations may result in changes to the Corporate Business Plan requiring the Long Term Financial Plan to be

constantly updated.

The Asset Management Plan identifies the required asset renewals in order to maintain and/or increase the Shire’s level of

service to the community and is therefore an integral part of the Long Term Financial Plan. The plan spans 10 years and a

whole of life is taken to operational, maintenance, renewal and acquisition plans and funding levels, ensuring that assets

deliver the required levels of service. Levels of service and risks are considered in the development of operational, maintenance,

renewal, acquisition plans and the performance of assets are measured and reported as appropriate.


Financial StrategiesThe Shire of Coolgardie recognises that rate increases are not the only answer to meeting the Shire’s demands and are

committed to continuing to provide infrastructure and services for our community in a manner that is affordable and

financially responsible.

Creating revenue diversity, together with service delivery reviews and containing expenditure, improve value for our ratepayers.

Because of this the LTFP is based on the following financial strategies and principles:

Rating

l Maintain a fair and equitable rating structure

l Keep rates at or below 3.5%

l Continue to provide support to community organisations

Fees & Charges

l Promoting the use of Shire operated facilities

l Acceptance that not all facilities can be operated on a full cost recovery practise

l Review existing and any proposed fees and charges annually

l Aiming to keep increases for fees & charges in line with rate increases

Other Income

l Looking to increase revenue generated from non rating sources

l Maximising grant funding opportunities to service operational activities

l Adopt a process of cost recovery for services deemed to be commercial activity

Investments

l Looking to increase revenue generated from non rating sources

Expenditure

l Review service delivery for alternative

l Deliver an efficiency dividend of 2% of the Council’s rate revenue to be achieved through improvements in operations

l Identify services that will benefit from a more regional approach to delivery

l Investing in new technologies that achieve efficiencies in ongoing operational costs

l Manage employee provisions to ensure future liabilities are sustainable

Debt Management

l The use of loan funding for the Kambalda Swimming Pool Refurbishment and the relocation of the Kambalda

Administration Offices are both part of the LTFP.

Asset Management

l Maintaining existing infrastructure to an acceptable standard

l Maximising grant funding opportunities to service infrastructure requirements

l Seek a minimum of 50% support from State and Federal Government towards new community facilities

l Where appropriate, replacing existing facilities with multi purpose facilities in order to reduce future capital expenditure

and ongoing operational expenditure


Where Does the Money Come From?

The Shire's major revenues are shown in the graphs below.

The graphs compare the 2017/18 audited financials to the forecast position in 2027/28.

Operating Revenue

Operating revenue is largely consistent from year to year and is expected to increase in line with inflation.

Amounts shown for Non Operating Grants, Subsidies & Contributions will vary from year to year dependant on the timing for

major capital projects.

$11.83 m $15.50 m

Where Will the Money Go?

The Shire's major sources of expenditures are shown in the graphs below.

The graphs compare the 2017/18 audited financials to the forecast position in 2027/28.

Operating Expenditure

Operating expenditure is largely consistent from year to year and is expected to increase in line with inflation.

$13.63 m $13.58 m

Total Revenue Total Revenue

Total Expenditure Total Expenditure

2017/18

Rates

Operating Grants

Fees & Charges

Interest Earnings

Other Revenue

Non Operating Grants

2027/28

Rates

Operating Grants

Fees & Charges

Interest Earnings

Other Revenue

Non OperatingGrants

2017/18

Employee Costs

Materials & Contracts

Utilities

Depreciation

Interest Expenses

Insurance

Other Expenditure

2027/28

Employee Costs

Materials &Contracts

Utilities

Depreciation

Interest Expenses

Insurance

Other Expenditure


Capital Expenditure

Capital Expenditure can vary significantly from year to year depending on the timing of major projects.

The increase in Capital Expenditure from 2017/18 to 2027/28 reflects the Shire's strategy to increase expenditure on capital

renewal infrastructure to achieve standard (or greater) financial ratios in line with the Department of Local Government, Sport and

Cultural Industries Advisory Standard Guidelines.

$2.71 m $3.65 m

Value of Assets

Road Infrastructure makes up a significant portion of the Shire's total asset base and along with Land & Buildings accounts for

88% of the Shire's Total Net Asset Value. A number of components influence the value of Total Assets including depreciation,

asset renewals and new asset acquisitions and the revaluation of asset classes in accordance with fair value Australian Accounting

Standards. Significant reductions in asset valuation for both Road and Lands & Buildings have been applied in this LTFP to

reflect the likelihood of these asset classes being adjusted during the 10 year period to accurately reflect their true value.

Graph Data

$181.27 m $162.55 m Net Asset Value Net Asset Value

Capital Expenditure Capital Expenditure

2017/18

Land & Buildings

Plant & Equipment

Roads

Other Infrastructure

2027/28

Land & Buildings

Plant & Equipment

Roads


2017/18

Land & Buildings

Plant & Equipment

Roads


2027/28

Land & Buildings

Plant & Equipment

Roads



Financial AssumptionsLike any plan there are underlying assumptions on which the basis of the plan is derived. It is important to emphasise that the projects

identified in the Long Term Financial Plan are to be used as guidance and do no financially commit the Shire to implement those

projects identified. Rather, they act as a guide towards drafting the Annual Budget, as such the Long Term Plan, along with other

associated plans, will be reviewed each year by Council during the Annual Budget process.

The Long Term Financial Plan is based on some of the following assumptions and principles;

Underlying Principles

l Existing service levels are maintained

l Maintaining a fair and equitable rating strategy that is sustainable into the future

l Sourcing funding opportunities to assist with new and renewed infrastructure

l Maintaining existing infrastructure in line with service level reviews

Major Projects

The following key projects have been identified as priorities within the 10 year plan;

l Road Infrastructure Renewal Program

l Kambalda Swimming Pool Refurbishment

l Coolgardie Community, Cultural & Business Hub

l Coolgardie Tip Expansion

l Kambalda Airport

l Coolgardie Transit Park

l Kambalda Waste Transfer Station

l Residential Land Development

l Industrial Land Development

Revenue Assumptions

l No natural growth or decline in rateable assessments

l Keep rate increases at minimal levels

l Fees & charges maintained at same level of increase as rates

l Grant funding increased at same rate as CPI

l No incremental increases have been applied to Other Revenue

l Interest calculated at 50 basis points (0.50%) greater than CPI

Expenditure Assumptions

l Employee Costs increased at same rate as CPI

l Cost of Utilities increased by 1.5 times the rate of CPI

l Materials & Contracts and Insurance increased at same rate as CPI

l Borrowing Costs fixed at 3%

l No incremental increases have been applied to Other Expenditure

Key Assumptions

The following table summarises the assumptions for the three key variables and a sensitivity analysis on these three variables can

be found in the Risk & Sensitivity Analysis section.

Variable 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028

Employee Costs 0.00% 1.80% 2.00% 2.40% 2.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50%

Rates 0.00% 1.95% 2.30% 2.30% 2.30% 2.30% 2.30% 2.30% 2.30% 2.30% 0.00%

CPI 0.00% 1.80% 2.00% 2.40% 2.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50%

A full schedule of the assumptions over the 10 year period of the plan is included in Appendix 1.


Financial RatiosThe Shire of Coolgardie recognises that compliance with the legislated ratios is an important focus within this plan, however

these prescribed measures do not entirely reflect the Shire's services provided to the community. As such, supplementary

performance measures for the Shire's performance are outlined in detail in the Corporate Business Plan.

The graphs below detail the 10 year trend for the legislated ratios as shown in the Long Term Financial Plan.

Each ratio tends positively over the 10 year period and comments are provided to explain major changes for each ratio.

Current Ratio

Purpose

A measure of the local governments ability to

meet its short term financial obligations with

funds that can be assessed quickly

Definition

Comments

The standard is not met if the ratio is less than 1.00

A ratio of greater means that the local government

have sufficient assets that can be easily turned into

cash to meet its current obligations. It is a substantial

concern if the current ratio remains below the industry

standard of 1.00 for any extended period of time.

Own Source Revenue Coverage Ratio

Purpose


cover its operating costs through revenue

generated from its own sources (ie. no grants)

Definition

Comments

The ratio is sitting in the Advanced range (between

0.60 - 0.90) and shows continual improvement over

the period of the 10 year plan. This indicates that

the Shire is able to continue to operate in the event

that there is a reduction in external grant funding

and contributions.

Current Assets less Restricted Assets

Current Liabilities less Current Liabilities

associated with Restricted Assets

Own Source Operating Revenue

Operating Expense

3.21

2.94

0.640.78

1.341.53

1.371.25

1.09 1.171.021.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028

Current Ratio

0.610.65

0.720.68

0.71

0.78 0.81 0.82 0.83 0.84 0.85

0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40 0.40

2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028

Axi

s Ti

tle

Axis Title

Own Source Revenue Coverage

Actual Result Minimum Standard


Operating Surplus Ratio

Purpose


cover its operating costs and have money left

for capital projects and other purposes

Definition

Comments

This is the Shire's most difficult ratio to try and meet

by simple virtue of the capacity to raise the amount

of rates and/or generate other revenue streams.

There is a very positive upward trend over the 10 year

period resulting in ratio standard being obtained in

the 2027/28 financial year.

Debt Service Coverage Ratio

Purpose


repay its debt based on how much cash it can

access compared to total amount of its debt

obligations.

Definition

Comments

The Basic standard for this ratio is 2.00 or greater,

while the Advance Standard is 5.00 or greater.

The Shire meets the basic standard for all 10 years.

Importantly, these standards are still met with the

Shire borrowing funds for major projects in the LTFP.

Net Operating Surplus

Own Source Operating Revenue

Net Operating Surplus before Interest & Depn

Principal & Interest

-0.41

-0.27-0.25 -0.25

-0.21

-0.10-0.07

-0.05 -0.04

0.00 0.010.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15

2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028


Actual Result Minimum Standard Advanced Standard

4.28

18.25

6.385.51 5.96

6.747.53

8.95 9.4210.66 11.14

2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00

5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00

2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028

Debt Service Coverage Ratio

Actual Result Minimum Standard Advanced Standard


Asset Sustainability Ratio

Purpose

A measure of the extent to which assets

managed by a local government are being

replaced as they reach the end of their useful

lives.

Definition

Comments

The challenge in achieving this standard is to

maintain a level expenditure of capital renewal

that is neither too low (less than 0.90) or too

high (greater than 1.10), with the optimum level

being around 1.00. The ratio is high in 2019 due to

several major projects being completed in that year.

Asset Consumption Ratio

Purpose

A measure of the condition of a local

government's physical assets by comparing

their age with replacement cost. The ratio

highlights the aged condition of a local

government's stock of physical assets.

Definition

Comments

The result is in the centre of the target range.

This indicates that the Shire are renewing assets

at adequate levels to maintain the average age of

assets throughout the course of the 10 year plan.

Capital Renewal & Replacement Expenditure

Depreciation Expense

Depreciated Replacement Cost of Assets

Current Replacement Cost of Assets

1.00

1.09

1.13

0.960.98

0.990.98 0.98 0.97

0.990.97

0.90 0.90 0.90 0.90 0.90 0.90 0.90 0.90 0.90 0.90 0.90

1.10 1.10 1.10 1.10 1.10 1.10 1.10 1.10 1.10 1.10 1.10

Asset Sustainability Ratio

Actual Result Minimum Standard Maximum Standard

0.750.73

0.72

0.670.65 0.64 0.64 0.64 0.63 0.62 0.62

0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50

0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75

2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028

Asset Consumption Ratio

Actual Result Ideal Standard Maximum Standard


Asset Renewal Funding Ratio

Purpose

A measure of the local government's ability

to fund asset renewal and replacements in

the future.

Definition

Comments

The result is in the centre of the target range.

It should be noted that the outcome of this ratio is

dependent on the data provided by the Asset

Management Plan. The Shire is in the process of

updating the Asset Management Plan so this ratio

is susceptible to change until the plan is finalised.

Financial Health Indicator

The Department of Local Government, Sport and Cultural Industries Financial Health Indicator (FHI) is a measurement of

a local government's overall financial health.

It is calculated from the seven financial ratios that local governments are required to calculate annually. A FHI result of 70

and above indicates sound financial health. The maximum result achievable is 100. The FHI is one factor to consider in

assessing overall performance. Other factors include: the range of services offered; efficiency of services delivered; and

community satisfaction. A very high or low FHI may be a prompt for questions to be asked by the community about a local

government’s revenue, expenses and service delivery. The FHI is best viewed as a trend over time.

When interpreting the FHI data on the chart, a larger rounder shape is better than a smaller shape. Below is a comparison of

the FHI charts for the 2017/18 and 2027/28 financial years.

2017/18 FHI Rating 73

Current Replacement Cost of Assets

Depreciated Replacement Cost of Assets

1.00

1.09

1.13

0.960.98

0.99 0.98 0.98 0.97 0.990.97

0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75

1.05 1.05 1.05 1.05 1.05 1.05 1.05 1.05 1.05 1.05 1.05

2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028


Actual Result Minimum Standard Maximum Standard

Current

Asset Consumption

Asset Renewal Funding

Asset SustainabilityDebt Service Coverage

Operating Surplus

Own Source Revenue


2027/28 FHI Rating 82

While the calculation of the FHI is based on an average of the 7 financial ratios, there is considerable emphasis placed on 3 of

these being the current ratio, debt service coverage ratio and the operating surplus ratio, which account for a total of 65% of the

total FHI result. In particular, the operating surplus ratio has a 21% weighting. Given the Shire will always have difficulty in

achieving this ratio (in the short term anyway) , this effectively means that the Shire is likely to only ever be able to achieve a

maximum score in the vicinity of 70-80.

The table below shows the forecast FHI score for the Shire over the 10 year period of this plan.

The Shire's ability to maintain and improve the FHI score is a result of the financial strategies on which this LTFP is based.

2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028

Financial Health Indicator (FHI) Results 73 76 52 51 71 74 72 71 68 71 82

Current

Asset Consumption

Asset Renewal Funding

Asset SustainabilityDebt Service Coverage

Operating Surplus

Own Source Revenue


Risk ManagementThere is a considerable amount of uncertainty underpinning the forecast expenditure in the LTFP.

Changing technology, aging infrastructure and the mining industry are just some of the sensitivities that

the LTFP is exposed to.

Along with other variable assumptions which underpin the LTFP, these risks are managed through

annual reviews and updates of our long term projections along with sensitivity analysis. Further, the

Shire continues to identify and address both operational and strategic risks which are critical to service

delivery, outlining risk management strategies which are integrated within service delivery outcomes

specified in the organisations business units.

Major projects, such as the Kambalda Swimming Pool Refurbishment, will have qualified and experienced

personnel engaged to ensure best practise project management procedures and governance are in place.

In addition, as part of the organisational restructure, the Shire will look to establishing a project

management framework to guide and monitor the successful delivery of projects across the organisation.

Financial and operational risks are also addressed through a number of other practises including;

l Compliance with legislation

l Appropriate Insurance Coverage

l Development of specific policies to guide effective decision making (ie. Investment Policy)

l Delegated authorities to CEO and key management and staff

Sensitivity AnalysisThe LTFP is a 10 year forecast of the Shire's future operations and the plan contains a number of

assumptions as to the likely change in revenue and expenditure for each financial year. A sensitivity

analysis has been performed on a number of these assumptions, with three of these being identified as

the most critical for the Shire;

l Annual percentage Rate increases

l Annual percentage increase for Inflation

l Annual percentage increase for Employee Costs

The cumulative results of these sensitivities are shown in the following graphs. Each of the three variables

have been tested from a range of 0% to 6%. The charts show the cumulative nature of the annual changes

over the 10 year period of the LTFP. The sensitivity analysis demonstrates how decisions that are made today

can have a major impact on the future planning of the Shire and shows the importance for the Shire to review

the LTFP on an annual basis.


Annual Percentage Rate IncreasesThe sensitivity graph shown below shows the impact for the percentage increase applied to the rate

in the dollar. This is the most sensitive input assumption contained within the LTFP.

The base case is forecast to enable the Shire to deliver outcomes identified in the Strategic Community

Plan, while the "Actual" change in the rate in the dollar is calculated to balance the Shire's Annual Budget.

There is a considerable difference in revenue generated over the course of the 10 year plan.

When considering three of these options; base case, lowest variable and highest variable, the

difference in revenue generated from rates for the ten year period is show below;

Rates Raised Variance

1 Revenue generated from base case increases $81,598,067 $0

2 Revenue generated without any rate increases $66,485,100 ($15,112,967)

3 Revenue generated with an annual increase of 6% $97,229,434 $15,631,367

There are a number of factors that may impact on the annual rate of change in rates, some of these

explained below;

l Annual rate of inflation

l The efficiency to which the Shire delivers services to the community

l Amount of revenue generated from non rate sources

l Major projects undertaken by the Shire

The Shire has no control over the annual rate of inflation, however does have the ability to influence other

factors such as service delivery, land use strategies, asset management and to a lesser degree, sourcing

non rate revenue and grant funding. Success in delivering these components in the LTFP will reduce the

Shire's sensitivity to fluctuations in the annual changes to the rate in the dollar.

(20,000,000)

(15,000,000)

(10,000,000)

(5,000,000)

0

5,000,000

10,000,000

15,000,000

20,000,000

2020 2021 2022 2023 2024 2025 2026 2027 2028

Annual Percentage Rate Increases

6%

5%

4%

3%

2%

1%

0%


Annual Percentage Increase in InflationThe base case has used a rate of inflation in the range of 1.8% to 3.5%.

The rate of inflation used in the first year of the LTFP is 1.8%. For the period ended 31 December 2018, the

Perth Consumer Price Index ("CPI") as measured by the Australia Bureau of Statistics was 1.3%. As such

the Shire considers that the inflation rates used in the LTFP are conservative. The inflation rate will be reviewed

as part of the annual review process of the LTFP.

Similar to the revenue projections there is a considerable difference in Total Expenditure over the course of the

10 Year plan. When considering three of these options; base case, lowest variable and highest variable, the

difference in total expenditure (excluding depreciation) for the ten year period is show below;

Expenditure Variance

1 Total Expenditure from base case increases $92,520,484 $0

2 Total Expenditure without any rate increases $85,796,558 $6,723,926

3 Total Expenditure with an annual increase of 6% $113,086,684 ($20,566,200)

Annual Percentage Increase in Employee CostsThe base case has used a Consumer Price Index ("CPI") rate in the range of 1.8% to 3.5%.

The CPI rate used in the first year of the LTFP is 1.8%. For the period ended 31 December 2018, the

West Australia Wage Price Index as measured by the Australia Bureau of Statistics was 1.4%. As such,

the Shire considers that the CPI rates used in the LTFP are conservative. The CPI rate will be reviewed as

part of the annual review process of the LTFP.

(25,000,000)

(20,000,000)

(15,000,000)

(10,000,000)

(5,000,000)

0

5,000,000

10,000,000

1 2 3 4 5 6 7 8 9 10

Annual Percentage Increase in Inflation

0%

1%

2%

3%

4%

5%

6%


Similar to Total Expenditure projections, there is a considerable difference in Employee Costs over the course

of the 10 Year plan when considering three of these options; base case, lowest variable and highest variable.

The difference in Employee Costs for the ten year period is show below;

Expenditure Variance

1 Employee Costs from base case increases $46,186,284 $0

2 Employee Costs without any rate increases $38,073,463 $8,112,820

3 Employee Costs with an annual increase of 6% $50,183,792 ($3,997,508)

-6,000,000

-4,000,000

-2,000,000

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

1 2 3 4 5 6 7 8 9 10

Annual Percentage Increase in Employee Costs

0%

1%

2%

3%

4%

5%

6%


2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

GENERAL

Discount Rate 2.75% 2.75% 2.69% 2.68% 2.90% 2.75% 2.75% 2.75% 2.75% 2.75%

Nominal Discount Rate 4.60% 4.80% 5.15% 5.25% 6.50% 6.35% 6.35% 6.35% 6.35% 6.35%

Expected Inflation Rate (CPI) 1.80% 2.00% 2.40% 2.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50%

Efficiency Dividend 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00%

OPERATING REVENUES

Rates 1.90% 1.95% 2.30% 2.30% 2.30% 2.30% 2.30% 2.30% 2.30% 2.30%

Fees and Charges 1.9% 2.0% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3%

Service Charges 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Interest Earnings 2.3% 2.5% 2.9% 3.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0%

Other revenue 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Operating Grants, Subsidies & Contributions

- Financial Assistance Grants (General Purpose) 532,981 266,420 532,840 532,840 532,840 532,840 532,840 532,840 532,840 532,840

- Financial Assistance Grants (Roads) 476,657 258,374 516,747 516,747 516,747 516,747 516,747 516,747 516,747 516,747

- MRD Direct Grant 116,739 119,074 121,932 124,980 129,354 133,882 138,567 143,417 148,437 153,632

- CRC (Kambalda & Coolgardie) 210,000 210,000 215,040 220,416 228,131 236,115 244,379 252,932 261,785 270,948

- Cashless Card System 197,406 201,354 206,187 - - - - - - -

- Fuel Tax Credits 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000

- Road Contributions 246,200 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000

- Rates Recovered 75,000 100,000 102,400 104,960 108,634 112,436 116,371 120,444 124,660 129,023

- Other 241,215 25,000 25,000 25,000 25,000 25,000 25,000 25,000 155,000 150,000

2,116,198 1,400,221 1,940,145 1,744,943 1,760,705 1,777,019 1,793,905 1,811,381 1,959,468 1,973,189

Non-operating Grants, Subsidies, Contributions

- Regional Road Group 400,000 633,592 666,667 666,667 666,667 666,667 400,000 400,000 400,000 400,000

- State Black spot 842,180 - - - - - 266,667 266,667 - -

- Federal Black Spot 65,400 - - - - 600,000 650,000 400,000 400,000 400,000

- Road to Recovery 466,579 317,975 318,336 320,845 317,168 317,930 320,000 320,000 320,000 320,000

- Coolgardie Cultural & Community Hub 0 1,250,000 - - - - - - - -

- Recreation Activities 39,205 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000

- Coolgardie Transit Park 1,100,000 - - - - - - - - -

- Kambalda Swimming Pool - 825,000 - - - - - - - -

- Coolgardie Water Park - 10,000 250,000 - - - - - - -

- Special Road Projects - - 450,000 650,000 175,000 250,000 375,000 - 300,000 625,000

- Other - - 200,000 200,000 200,000 200,000 200,000 - - -

Sub-total 2,913,364 3,061,567 1,910,003 1,862,512 1,383,835 2,059,597 2,236,667 1,411,667 1,445,000 1,770,000

OPERATING EXPENSES

Employee Costs 1.8% 2.0% 2.4% 2.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5%

Materials and Contracts 1.8% 2.0% 2.4% 2.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5%

Utility Charges 2.7% 3.0% 3.6% 3.8% 5.3% 5.3% 5.3% 5.3% 5.3% 5.3%

Depreciation (Average per Class)

- Land & Buildings 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3%

- Plant & Equipment 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0%

- Furniture & Equipment 18.5% 18.5% 18.5% 18.5% 18.5% 18.5% 18.5% 18.5% 18.5% 18.5%

- Roads 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%

- Footpaths 2.9% 2.9% 2.9% 2.9% 2.9% 2.9% 2.9% 2.9% 2.9% 2.9%

- Drainage 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7%

- Parks & Ovals 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0%

- Sewerage 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0%

- Other Infrastructure 3.1% 3.1% 3.1% 3.1% 3.1% 3.1% 3.1% 3.1% 3.1% 3.1%

Interest Expense (based on estimated borrowings) 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%

Insurance Expense 1.8% 2.0% 2.4% 2.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5%

Other Expenditure 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Financials Assumptions Underpinning the Plan

APPENDIX 1


By Program2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

REVENUE

General Purpose Funding 7,292,337 7,305,491 7,714,376 7,953,445 8,100,355 8,429,521 8,758,126 8,970,401 9,198,419 9,617,323 10,055,304

Governance 21,081 20,500 22,301 22,992 23,417 24,368 25,318 25,932 26,591 27,802 29,068

Law, Order, Public Safety 24,164 42,390 25,562 26,355 26,841 27,932 29,021 29,724 30,480 31,868 33,319

Health 6,622 2,400 7,005 7,222 7,356 7,655 7,953 8,146 8,353 8,733 9,131

Education and Welfare 249,879 226,221 264,341 272,533 277,567 288,846 300,106 307,380 315,193 329,547 344,555

Housing 120,998 344,760 128,001 131,967 134,405 139,867 145,319 148,841 152,625 159,575 166,842

Community Amenities 1,140,547 1,035,489 1,206,555 1,243,947 1,266,924 1,318,407 1,369,801 1,403,002 1,438,665 1,504,183 1,572,685

Recreation and Culture 231,201 163,500 244,582 252,161 256,819 267,255 277,673 284,403 291,633 304,914 318,800

Transport 828,619 785,357 876,575 903,740 920,433 957,836 995,175 1,019,295 1,045,205 1,092,804 1,142,571

Economic Services 196,055 541,970 207,402 213,829 217,779 226,628 235,463 241,170 247,300 258,562 270,338

Other Property and Services 52,594 10,000 55,638 57,362 58,422 60,796 63,166 64,697 66,341 69,362 72,521

TOTAL REVENUE 10,164,097 10,478,078 10,752,338 11,085,553 11,290,317 11,749,110 12,207,121 12,502,992 12,820,805 13,404,675 14,015,135

EXPENDITURE

General Purpose Funding (236,355) (244,719) (250,405) (258,847) (260,877) (250,829) (255,552) (259,353) (265,754) (268,909) (272,101)

Governance (1,912,190) (1,770,219) (1,811,346) (1,872,415) (1,887,097) (1,814,410) (1,848,574) (1,876,076) (1,922,378) (1,945,199) (1,968,291)

Law, Order, Public Safety (216,025) (206,283) (211,075) (218,192) (219,903) (211,432) (215,414) (218,618) (224,014) (226,673) (229,364)

Health (128,035) (307,741) (314,891) (325,507) (328,060) (315,423) (321,363) (326,144) (334,193) (338,160) (342,175)

Education and Welfare (233,555) (337,977) (345,829) (357,489) (360,292) (346,414) (352,937) (358,188) (367,028) (371,385) (375,794)

Housing (249,170) (260,811) (266,870) (275,867) (278,031) (267,321) (272,355) (276,407) (283,229) (286,591) (289,993)

Community Amenities (1,638,154) (1,777,493) (1,818,789) (1,880,109) (1,894,851) (1,821,866) (1,856,171) (1,883,785) (1,930,278) (1,953,192) (1,976,379)

Recreation and Culture (2,792,385) (2,577,095) (2,575,527) (2,607,420) (2,579,642) (2,438,992) (2,450,793) (2,460,026) (2,499,101) (2,512,877) (2,552,682)

Transport (5,132,238) (3,992,858) (4,066,559) (4,196,246) (4,229,150) (4,066,252) (4,142,818) (4,204,451) (4,308,219) (4,359,362) (4,371,794)

Economic Services (907,016) (1,084,428) (1,088,158) (1,104,379) (1,093,626) (1,033,196) (1,035,510) (1,035,002) (1,045,924) (1,045,077) (1,057,483)

Other Property and Services (135,401) (148,000) (151,438) (134,774) (116,043) (93,827) (79,952) (67,667) (58,096) (49,846) (50,438)

TOTAL EXPENDITURE (13,580,524) (12,707,624) (12,900,888) (13,231,245) (13,247,572) (12,659,962) (12,831,438) (12,965,717) (13,238,213) (13,357,271) (13,486,493)

SUB-TOTAL (3,416,427) (2,229,546) (2,148,551) (2,145,692) (1,957,255) (910,852) (624,317) (462,725) (417,408) 47,404 528,642

Finance Costs (51,335) (36,772) (101,970) (104,589) (87,425) (77,340) (66,907) (56,615) (47,503) (38,094) (29,807)

Non-Operating Grants, Subsidies & Contributions 1,631,398 2,913,364 3,061,567 1,910,003 1,862,512 1,383,835 2,059,597 2,236,667 1,411,667 1,445,000 1,770,000

Profit / (Loss) on Asset Disposals 37,995 (19,000) 0 0 0 0 0 0 0 0 0

Adjustments to Assets at Fair Value thru Profit & Loss 87,586 0 0 0 0 0 0 0 0 0 0

NET RESULT (1,710,783) 628,046 811,046 (340,279) (182,168) 395,643 1,368,373 1,717,326 946,755 1,454,310 2,268,835

Other Comprehensive Income

Changes in revaluation of non-current assets (232,269,563) 0 0 (34,400,000) 350,000 0 6,950,000 0 350,000 800,000 0

Total Other Comprehensive Income (232,269,563) 0 0 (34,400,000) 350,000 0 6,950,000 0 350,000 800,000 0

TOTAL COMPREHENSIVE INCOME (233,980,346) 628,046 811,046 (34,740,279) 167,832 395,643 8,318,373 1,717,326 1,296,755 2,254,310 2,268,835

APPENDIX 2

Statement of Comprehensive Income


2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

REVENUE

6,373,439 6,648,510 7,028,156 7,389,804 7,759,769 8,138,244 8,525,423 8,721,508 8,922,103 9,127,311 9,337,239

1,379,255 2,116,198 1,400,221 1,940,145 1,744,943 1,760,705 1,777,019 1,793,905 1,811,381 1,959,468 1,973,189

1,553,784 1,444,849 1,583,024 1,619,433 1,656,680 1,694,784 1,733,764 1,773,640 1,814,434 1,856,166 1,898,858

0 0 491,874 0 0 0 0 0 0 0 0

286,671 240,000 224,063 111,171 103,925 130,377 145,914 188,939 247,887 306,729 369,797

570,948 28,521 25,000 25,000 25,000 25,000 25,000 25,000 25,000 155,000 150,000

10,164,097 10,478,078 10,752,338 11,085,553 11,290,317 11,749,110 12,207,121 12,502,992 12,820,805 13,404,675 13,729,083

EXPENDITURE

(3,675,163) (3,807,342) (4,053,489) (4,270,772) (4,377,542) (4,530,756) (4,689,332) (4,853,459) (5,023,330) (5,199,146) (5,381,116)

(3,570,372) (3,592,867) (3,549,161) (3,506,545) (3,439,013) (3,396,614) (3,344,987) (3,287,631) (3,224,256) (3,154,559) (3,078,224)

(538,022) (499,330) (514,310) (532,825) (552,806) (581,828) (612,374) (644,524) (678,361) (713,975) (751,459)

(4,952,378) (4,164,740) (4,225,939) (4,355,722) (4,304,946) (3,566,185) (3,588,455) (3,571,693) (3,691,311) (3,655,652) (3,693,988)

(51,335) (36,772) (101,970) (104,589) (87,425) (77,340) (66,907) (56,615) (47,503) (38,094) (29,807)

(276,820) (301,950) (307,989) (315,381) (323,265) (334,580) (346,290) (358,410) (370,954) (383,938) (397,376)

(567,769) (341,395) (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) (250,000) (250,000)

(13,631,859) (12,744,396) (13,002,858) (13,335,834) (13,334,997) (12,737,302) (12,898,345) (13,022,333) (13,285,716) (13,395,365) (13,581,970)

(3,467,762) (2,266,318) (2,250,521) (2,250,282) (2,044,680) (988,192) (691,224) (519,341) (464,912) 9,310 147,113

1,631,398 2,913,364 3,061,567 1,910,003 1,862,512 1,383,835 2,059,597 2,236,667 1,411,667 1,445,000 1,770,000

37,995 (19,000) 0 0 0 0 0 0 0 0 0

Adjustments to Assets at Fair Value thru Profit & Loss 87,586 0 0 0 0 0 0 0 0 0 0

(1,710,783) 628,046 811,046 (340,279) (182,168) 395,643 1,368,373 1,717,326 946,755 1,454,310 1,917,113

(232,269,563) 0 0 (34,400,000) 350,000 0 6,950,000 0 350,000 800,000 0

Total Other Comprehensive Income (232,269,563) 0 0 (34,400,000) 350,000 0 6,950,000 0 350,000 800,000 0

TOTAL COMPREHENSIVE INCOME (233,980,346) 628,046 811,046 (34,740,279) 167,832 395,643 8,318,373 1,717,326 1,296,755 2,254,310 1,917,113

APPENDIX 3

By Nature and Type

Rates

Profit / (Loss) on Asset Disposals

Depreciation

Interest Expenses

Insurance

Other Expenditure


Utilities

SUB-TOTAL

TOTAL EXPENDITURE

Statement of Comprehensive Income

Other Comprehensive Income

Changes in revaluation of non-current assets


Interest Earnings

Other Revenue

TOTAL REVENUE

Employee Costs

Fees & Charges

Service Charges

NET RESULT

Non-Operating Grants, Subsidies & Contributions

SHIRE OF COOLGARDIE - LONG TERM FINANCIAL PLAN 2018-2028 | 21


2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

5,427,310 5,614,140 8,962,510 3,833,476 3,464,178 3,259,429 3,647,860 4,723,474 6,197,179 7,668,234 9,244,917 11,193,540

0 87,586 87,586 87,586 87,586 87,586 87,586 87,586 87,586 87,586 87,586 87,586

1,380,533 1,671,059 1,600,000 1,000,000 1,000,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000

6,530 5,043 5,000 0 0 0 0 0 0 0 0 0

Land Held for Resale 0 0 0 0 420,000 1,020,000 1,370,000 1,120,000 870,000 620,000 370,000 120,000

6,814,373 7,377,828 10,655,096 4,921,062 4,971,764 5,167,015 5,905,446 6,731,060 7,954,765 9,175,820 10,502,503 12,201,126

52,813 68,237 70,000 71,365 73,006 74,686 76,403 78,161 79,958 81,797 83,679 85,603

35,564,370 34,389,508 34,217,685 35,566,922 26,857,239 26,258,020 25,048,175 26,000,561 25,391,257 24,835,216 24,420,988 23,813,398

380,572,834 146,881,391 147,668,244 152,174,982 126,070,995 126,341,569 126,900,229 133,122,073 133,942,867 134,283,687 135,325,549 135,843,696

416,190,017 181,339,136 181,955,929 187,813,269 153,001,241 152,674,274 152,024,807 159,200,795 159,414,082 159,200,700 159,830,215 159,742,697

423,004,390 188,716,964 192,611,025 192,734,330 157,973,005 157,841,289 157,930,253 165,931,855 167,368,847 168,376,521 170,332,718 171,943,823

564,788 633,043 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000

337,292 68,253 68,253 692,941 777,412 306,337 316,422 326,855 290,772 299,884 309,293 317,581

308,814 275,125 200,026 204,027 208,923 214,146 221,641 229,399 237,428 245,738 254,339 263,240

1,210,894 976,421 1,468,279 2,096,968 2,186,335 1,720,483 1,738,063 1,756,254 1,728,199 1,745,621 1,763,632 1,780,821

692,969 624,715 3,411,461 2,093,832 1,981,949 2,146,688 1,820,181 1,482,892 1,228,204 919,208 600,505 274,637

76,943 72,590 60,000 61,200 62,669 64,236 66,484 68,811 71,219 73,712 76,292 78,962

769,912 697,305 3,471,461 2,155,032 2,044,618 2,210,923 1,886,664 1,551,703 1,299,423 992,920 676,797 353,599

1,980,806 1,673,726 4,939,741 4,252,000 4,230,953 3,931,406 3,624,728 3,307,957 3,027,622 2,738,541 2,440,429 2,134,420

421,023,584 187,043,238 187,671,284 188,482,330 153,742,051 153,909,883 154,305,525 162,623,898 164,341,225 165,637,979 167,892,290 169,809,403

EQUITY

63,890,962 62,142,863 63,199,970 63,861,753 63,890,772 64,113,353 64,120,565 64,413,323 64,656,943 64,132,643 64,410,271 64,378,761

3,875,957 3,913,273 3,484,212 3,633,475 3,264,177 2,859,429 3,247,859 4,323,474 5,797,179 7,268,234 8,444,917 10,393,540

353,256,665 120,987,102 120,987,102 120,987,102 86,587,102 86,937,102 86,937,102 93,887,102 93,887,102 94,237,102 95,037,102 95,037,102

421,023,584 187,043,238 187,671,284 188,482,330 153,742,051 153,909,883 154,305,525 162,623,898 164,341,225 165,637,979 167,892,290 169,809,403

Inventories

Receivables

NON-CURRENT ASSETS

Current Portion of Long Term Borrowings

Investments

TOTAL ASSETS

TOTAL NON-CURRENT ASSETS

TOTAL CURRENT ASSETS

Property, Plant and Equipment

Infrastructure

APPENDIX 4

Statement of Financial Position

Cash and Cash Equivalents

CURRENT ASSETS

Receivables

TOTAL NON-CURRENT LIABILITIES

CURRENT LIABILITIES

Payables

TOTAL EQUITY

Retained Surplus

Revaluation Surplus

NET ASSETS

NON-CURRENT LIABILITIES

Long Term Borrowings

TOTAL LIABILITIES

Reserves - Cash Backed

Provision for Leave Entitlements

TOTAL CURRENT LIABILITIES

Provision for Leave Entitlements


2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

63,890,962 62,142,863 63,199,970 63,861,753 63,890,772 64,113,353 64,120,565 64,413,323 64,656,943 64,132,643 64,410,271

(37,316) 429,061 (149,263) 369,298 404,749 (388,431) (1,075,615) (1,473,705) (1,471,055) (1,176,683) (1,948,623)

(1,710,783) 628,046 811,046 (340,279) (182,168) 395,643 1,368,373 1,717,326 946,755 1,454,310 1,917,113

62,142,863 63,199,970 63,861,753 63,890,772 64,113,353 64,120,565 64,413,323 64,656,943 64,132,643 64,410,271 64,378,761

3,875,957 3,913,273 3,484,212 3,633,475 3,264,177 2,859,429 3,247,859 4,323,474 5,797,179 7,268,234 8,444,917

37,316 (429,061) 149,263 (369,298) (404,749) 388,431 1,075,615 1,473,705 1,471,055 1,176,683 1,948,623

3,913,273 3,484,212 3,633,475 3,264,177 2,859,429 3,247,859 4,323,474 5,797,179 7,268,234 8,444,917 10,393,540

353,256,665 120,987,102 120,987,102 120,987,102 86,587,102 86,937,102 86,937,102 93,887,102 93,887,102 94,237,102 95,037,102

(232,269,563) 0 0 (34,400,000) 350,000 0 6,950,000 0 350,000 800,000 0

120,987,102 120,987,102 120,987,102 86,587,102 86,937,102 86,937,102 93,887,102 93,887,102 94,237,102 95,037,102 95,037,102

187,043,238 187,671,284 188,482,330 153,742,051 153,909,883 154,305,525 162,623,898 164,341,225 165,637,979 167,892,290 169,809,403

APPENDIX 5

Statement of Changes in Equity

Transfer (from) / to Reserve

Balance 30 June

CASH BACKED RESERVES

Balance 1 July

RETAINED SURPLUS

Balance 1 July

Net Result

Balance 30 June

Transfer from / (to) Reserve

Balance 30 June

Changes on Revaluation of Assets

Balance 30 June

TOTAL EQUITY

ASSET REVALUATION RESERVE

Balance 1 July



2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

6,576,852 6,717,806 7,626,791 7,388,162 7,958,090 8,136,526 8,523,666 8,719,710 8,920,264 9,125,430 9,335,315

1,060,374 2,116,198 1,400,221 1,940,145 1,744,943 1,760,705 1,777,019 1,793,905 1,811,381 1,959,468 1,973,189

1,553,784 1,444,849 1,583,024 1,619,433 1,656,680 1,694,784 1,733,764 1,773,640 1,814,434 1,856,166 1,898,858

Service Charges 0 0 491,874 0 0 0 0 0 0 0 0

286,671 240,000 224,063 111,171 103,925 130,377 145,914 188,939 247,887 306,729 369,797

Goods and Services Tax 118,009 356,105 298,324 355,958 340,162 345,549 351,078 356,754 362,581 381,563 387,205

570,948 28,521 25,000 25,000 25,000 25,000 25,000 25,000 25,000 155,000 150,000

10,166,638 10,903,479 11,649,297 11,439,869 11,828,800 12,092,941 12,556,442 12,857,949 13,181,547 13,784,357 14,114,363

(3,683,168) (3,895,031) (4,048,288) (4,264,407) (4,370,752) (4,521,012) (4,679,248) (4,843,021) (5,012,527) (5,187,966) (5,369,544)

(3,525,978) (3,025,867) (3,544,161) (3,506,545) (3,439,013) (3,396,614) (3,344,987) (3,287,631) (3,224,256) (3,154,559) (3,078,224)

(538,022) (499,330) (514,310) (532,825) (552,806) (581,828) (612,374) (644,524) (678,361) (713,975) (751,459)

(56,024) (36,772) (101,970) (104,589) (87,425) (77,340) (66,907) (56,615) (47,503) (38,094) (29,807)

(276,820) (301,950) (307,989) (315,381) (323,265) (334,580) (346,290) (358,410) (370,954) (383,938) (397,376)

Goods and Services Tax (308,491) (382,715) (436,646) (435,475) (431,508) (431,302) (430,365) (429,057) (427,357) (425,247) (422,706)

(567,769) (314,785) (111,678) (170,483) (158,654) (164,247) (170,713) (177,698) (185,224) (206,316) (214,499)

(8,956,272) (8,456,450) (9,065,043) (9,329,705) (9,363,424) (9,506,923) (9,650,884) (9,796,957) (9,946,184) (10,110,095) (10,263,614)

1,210,366 2,447,029 2,584,254 2,110,164 2,465,377 2,586,018 2,905,558 3,060,992 3,235,363 3,674,262 3,850,749

0 0 (420,000) (600,000) (600,000) 0 0 0 0 0 0

(290,186) (1,229,969) (2,567,727) (915,269) (562,273) (1,151,468) (708,392) (369,091) (1,098,181) (1,061,923) (285,908)

(2,423,816) (3,875,765) (7,818,363) (3,488,336) (3,365,845) (2,612,168) (3,187,930) (3,465,000) (2,465,000) (2,665,000) (3,360,000)

1,631,398 2,913,364 3,061,567 1,910,003 1,862,512 1,383,835 2,059,597 2,236,667 1,411,667 1,445,000 1,770,000

180,361 306,964 255,000 160,728 301,818 248,636 83,637 50,909 437,090 243,637 41,363

216,000 0 0 0 0 250,000 250,000 250,000 250,000 250,000 250,000

(686,243) (1,885,406) (7,489,523) (2,932,874) (2,363,788) (1,881,165) (1,503,088) (1,296,515) (1,464,424) (1,788,286) (1,584,545)

(337,293) (68,253) (223,765) (296,588) (306,337) (316,422) (326,855) (290,772) (299,884) (309,293) (317,581)

0 0 (469,176) (480,824) 0 0 0 0 0 0 0

0 0 469,176 480,824 0 0 0 0 0 0 0

0 2,855,000 0 750,000 0 0 0 0 0 0 0

(337,293) 2,786,747 (223,765) 453,412 (306,337) (316,422) (326,855) (290,772) (299,884) (309,293) (317,581)

186,830 3,348,370 (5,129,034) (369,298) (204,749) 388,431 1,075,614 1,473,705 1,471,055 1,576,683 1,948,623

5,427,310 5,614,140 8,962,510 3,833,476 3,464,178 3,259,429 3,647,860 4,723,474 6,197,179 7,668,234 9,244,917

5,614,140 8,962,510 3,833,476 3,464,178 3,259,429 3,647,860 4,723,474 6,197,179 7,668,234 9,244,917 11,193,540

Payments for Construction of Infrastructure

Repayment of Debentures

Proceeds from New Debentures

Grants / Contributions for the Development of Assets

Proceeds from Self Supporting Loans

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from Sales (excluding Land)

Repayment of Self Supporting Loans

NET INCREASE (DECREASE) IN CASH HELD

Payments for Development of Land Held for Resale

APPENDIX 6

Statement of Cash Flows

Rates

CASH FLOWS FROM OPERATING ACTIVITIES

RECEIPTS


Other Revenue

Sub-total

Employee Costs

Fees & Charges

Interest Earnings

PAYMENTS

Cash & Cash Equivalents at the end of year


Utilities

Net Cash Provided by (Used in) Operating Activities

Net Cash Provided by (Used in) Financing Activities

Sub-total

Proceeds from Sale of Land

Net Cash Provided by (Used in) Investing Activities

Cash at Beginning of Year

Insurance

Interest

Other Expenditure

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for Purchase of Property, Plant & Equipment



2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

OPERATING ACTIVITIES

Net Current Assets at 1 July b/fwd - Surplus / (Deficit) 2,510,127 2,870,477 5,883,298 0 0 0 0 0 0 0 400,000

Revenue from Operating Activities excluding Rates 3,828,653 3,594,567 3,724,182 3,695,749 3,530,548 3,610,866 3,681,698 3,781,484 3,898,702 4,277,364 4,391,844

3,828,653 3,594,567 3,724,182 3,695,749 3,530,548 3,610,866 3,681,698 3,781,484 3,898,702 4,277,364 4,391,844

(13,631,859) (12,744,396) (13,002,858) (13,335,834) (13,334,997) (12,737,302) (12,898,345) (13,022,333) (13,285,716) (13,395,365) (13,581,970)

(37,995) 19,000 0 0 0 0 0 0 0 0 0

(4,689) 0 0 0 0 0 0 0 0 0 0

(15,424) 0 (1,366) (1,641) (1,679) (1,717) (1,757) (1,798) (1,839) (1,881) (1,925)

(38,948) 0 4,001 4,897 5,223 7,495 7,757 8,029 8,310 8,601 8,902

(4,353) 0 1,200 1,469 1,567 2,248 2,327 2,408 2,493 2,580 2,670

4,952,378 4,164,740 4,225,939 4,355,722 4,304,946 3,566,185 3,588,455 3,571,693 3,691,311 3,655,652 3,693,988

(2,442,110) (2,095,612) 834,396 (5,279,639) (5,494,392) (5,552,225) (5,619,865) (5,660,515) (5,686,740) (5,453,048) (5,086,490)

1,631,398 2,913,364 3,061,567 1,910,003 1,862,512 1,383,835 2,059,597 2,236,667 1,411,667 1,445,000 1,770,000

396,361 306,964 255,000 160,728 301,818 498,636 333,637 300,909 687,090 493,637 291,363

Purchase of Property, Plant & Equipment (290,186) (1,229,969) (2,987,727) (1,515,269) (1,162,273) (1,151,468) (708,392) (369,091) (1,098,181) (1,061,923) (285,908)

Purchase & Construction of Infrastructure (2,423,816) (3,875,765) (7,818,363) (3,488,336) (3,365,845) (2,612,168) (3,187,930) (3,465,000) (2,465,000) (2,665,000) (3,360,000)

Amount attributable to Investing Activities (686,243) (1,885,406) (7,489,523) (2,932,874) (2,363,788) (1,881,165) (1,503,088) (1,296,515) (1,464,424) (1,788,286) (1,584,545)

Repayment of Long Term Borrowings (337,293) (68,253) (223,765) (296,588) (306,337) (316,422) (326,855) (290,772) (299,884) (309,293) (317,581)

Repayment of Self Supporting Loans 0 0 (469,176) (480,824) 0 0 0 0 0 0 0

Proceeds from New Debentures 0 2,855,000 0 750,000 0 0 0 0 0 0 0

Proceeds from Self Supporting Loans 0 0 469,176 480,824 0 0 0 0 0 0 0

Transfers to Reserves (557,928) (988,915) (1,624,894) (898,258) (389,388) (771,764) (1,233,948) (1,649,705) (1,621,055) (1,351,683) (1,948,623)

Transfers from Reserves 520,612 1,417,976 1,475,631 1,267,556 794,137 383,333 158,333 176,000 150,000 175,000 0

(374,609) 3,215,808 (373,029) 822,710 98,412 (704,853) (1,402,470) (1,764,477) (1,770,939) (1,485,976) (2,266,204)

(3,502,962) (765,212) (7,028,156) (7,389,803) (7,759,769) (8,138,244) (8,525,423) (8,721,508) (8,922,102) (8,727,311) (8,937,239)

Total amounts raised from Rates 6,373,439 6,648,510 7,028,156 7,389,804 7,759,769 8,138,244 8,525,423 8,721,508 8,922,103 9,127,311 9,337,239

2,870,477 5,883,298 0 0 0 0 0 0 0 400,000 400,000

Non Operating Grants, Subsidies & Contributions

APPENDIX 7

Rate Setting Statement

REVENUE

Movements in Accrued Interest on Debentures

EXPENDITURE

Expenditure from Operating Activities

Sub-total

Movements in Employee Benefit Provisions (non-current)

Depreciation & Amortisation on Assets

FINANCING ACTIVITIES

Amount attributable to Operating Activities

NET CURRENT ASSETS at 30 JUNE C/FWD - SURPLUS / (DEFICIT)

Surplus / (Deficit) before Rates

Movements in Deferred Pensioner Rates (non-current)

Movements in Employee Benefit Provisions (current)

(Profit) / Loss on Asset Disposals

OPERATING ACTIVITIES EXCLUDED

Net Cash From Investing Activities

INVESTING ACTIVITIES

Proceeds from Disposal of Assets


APPENDIX 8

Net Current Assets 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

Surplus / (Deficit) 2,870,477 5,883,298 0 0 0 0 0 0 0 400,000 400,000

CURRENT ASSETS 7,377,828 10,655,096 4,921,062 4,971,764 5,167,015 5,905,446 6,731,060 7,954,765 9,175,820 10,502,503 12,201,126

Cash and cash equivalents

Unrestricted 1,370,946 2,623,298 200,000 200,000 400,000 400,000 400,000 400,000 400,000 800,000 800,000

Restricted 4,243,194 6,339,212 3,633,475 3,264,177 2,859,429 3,247,859 4,323,474 5,797,179 7,268,234 8,444,917 10,393,540

Investments 87,586 87,586 87,586 87,586 87,586 87,586 87,586 87,586 87,586 87,586 87,586

Receivables 1,671,059 1,600,000 1,000,000 1,000,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000

Inventories 5,043 5,000 0 0 0 0 0 0 0 0 0

Land held for resale - cost 0 0 0 420,000 1,020,000 1,370,000 1,120,000 870,000 620,000 370,000 120,000

LESS: CURRENT LIABILITIES

Trade and other payables (506,492) (1,200,000) (1,200,000) (1,200,000) (1,200,000) (1,200,000) (1,200,000) (1,200,000) (1,200,000) (1,200,000) (1,200,000)

Current portion of long term borrowings (68,253) (68,253) (692,941) (777,412) (306,337) (316,422) (326,855) (290,772) (299,884) (309,293) (317,581)

Provisions

Provision for annual leave (165,288) (120,016) (122,416) (125,354) (128,488) (132,985) (137,639) (142,457) (147,443) (152,603) (157,944)

Provision for long service leave (109,837) (80,010) (81,611) (83,569) (85,658) (88,657) (91,760) (94,971) (98,295) (101,735) (105,296)

Unadjusted net current assets 6,527,958 9,186,816 2,824,094 2,785,428 3,446,532 4,167,382 4,974,806 6,226,566 7,430,199 8,738,871 10,420,305

Adjustments

Less: Reserves - restricted cash (3,913,273) (3,484,212) (3,633,475) (3,264,177) (2,859,429) (3,247,859) (4,323,474) (5,797,179) (7,268,234) (8,444,917) (10,393,540)

Less: Land held for resale - cost 0 0 0 (420,000) (1,020,000) (1,370,000) (1,120,000) (870,000) (620,000) (370,000) (120,000)

Less: Financial assets at fair value through profit and loss (87,586) (87,586) (87,586) (87,586) (87,586) (87,586) (87,586) (87,586) (87,586) (87,586) (87,586)

Add: Current portion of long term borrowings 68,253 68,253 692,941 777,412 306,337 316,422 326,855 290,772 299,884 309,293 317,581

Add: Provision for Annual Leave 165,288 120,016 122,416 125,354 128,488 132,985 137,639 142,457 147,443 152,603 157,944

Add: Provision for Long Service Leave 109,837 80,010 81,611 83,569 85,658 88,657 91,760 94,971 98,295 101,735 105,296

Adjusted net current assets - surplus/(deficit) 2,870,477 5,883,298 0 0 0 0 0 0 0 400,000 400,000


APPENDIX 9

Notes to the Statement of Cash Flows

Reconciliation of Cash

For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents, net of outstanding bank overdrafts. Cash at the end of the reporting period is reconciled to the

related items in the Statement of Financial Position as follows:

2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$ $ $ $ $ $ $ $ $ $ $

Cash and cash equivalents 5,614,140 8,962,510 3,833,476 3,464,178 3,259,429 3,647,860 4,723,474 6,197,179 7,668,234 9,244,917 11,193,540

Reconciliation of Net Cash Provided By

Operating Activities to Net Result

Net result (1,710,783) 628,046 811,046 (340,279) (182,168) 395,643 1,368,373 1,717,326 946,755 1,454,310 1,917,113

Non-cash flows in Net result:

Depreciation 4,952,378 4,164,740 4,225,939 4,355,722 4,304,946 3,566,185 3,588,455 3,571,693 3,691,311 3,655,652 3,693,988

(Profit)/loss on sale of asset (37,995) 19,000 0 0 0 0 0 0 0 0 0

Fair value adjustments to fixed assets

at fair value through profit or loss (87,586) 0 0 0 0 0 0 0 0 0 0

Changes in assets and liabilities:

(Increase)/decrease in receivables (305,950) 69,296 598,635 (1,641) 198,321 (1,718) (1,757) (1,798) (1,839) (1,881) (1,925)

(Increase)/decrease in inventories 1,487 43 5,000 0 0 0 0 0 0 0 0

Increase/(decrease) in payables 68,255 566,957 0 0 0 0 0 0 0 0 0

Increase/(decrease) in provisions (38,042) (87,689) 5,201 6,365 6,790 9,743 10,084 10,437 10,803 11,181 11,572

Grants contributions for

the development of assets (1,631,398) (2,913,364) (3,061,567) (1,910,003) (1,862,512) (1,383,835) (2,059,597) (2,236,667) (1,411,667) (1,445,000) (1,770,000)

Net cash from operating activities 1,210,366 2,447,029 2,584,254 2,110,164 2,465,377 2,586,018 2,905,558 3,060,992 3,235,363 3,674,262 3,850,749


2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

LOAN INTEREST REPAYMENTS

Self Supporting Loans

Loan A - Binneringie Road - - 19,064 7,415 - - - - - - -

- - - - - - - - - - -

Total Self Supporting Loans - - 19,064 7,415 - - - - - - -

Council Loans

Community Amenities

Loan 99 - Coolgardie Effluent System 1,334 436 - - - - - - - - -

Recreation and Culture

Loan 111 - KCRF Building 11,050 - - - - - - - - - -

Loan 112 - Aquatic Facilities 12,854 10,929 8,554 6,894 5,162 3,354 1,467 - - - -

Loan - Kambalda Swimming Pool - - 52,888 48,045 43,062 37,934 32,657 27,227 21,640 15,891 9,975

Economic Services

Loan 113 - Coolgardie Post Office 26,097 25,407 21,465 20,465 19,413 18,306 17,140 15,914 14,622 13,263 13,263

Other Property and Services

Loan - Kambalda Administration Office - - 21,770 19,788 17,746 15,642 13,474 11,241 8,940 6,569

51,335 36,772 82,906 97,174 87,425 77,340 66,907 56,615 47,503 38,094 29,807

51,335 36,772 101,970 104,589 87,425 77,340 66,907 56,615 47,503 38,094 29,807

LOAN PRINCIPAL REPAYMENTS

Self Supporting Loans

Transport

Loan A - Binneringie Road - 950,000 - - - - - - - - -

Principal Paid - - 469,176 480,824 - - - - - - -

Principal Outstanding - 950,000 480,824 - - - - - - - -

- -

Principal Paid - - - - - - - - - - -

Principal Outstanding - - - - - - - - - - -

Total New Self-Supporting Loans - 950,000 - - - - - - - - -

Principal Paid - - 469,176 480,824 - - - - - - -

Principal Outstanding - 950,000 480,824 - - - - - - - -

Council Loans

TOTAL INTEREST

Loan B - Cave Hills Road

Total Interest on Council Loans

Appendix 10

Loan Repayment Schedule

Transport

Loan B - Cave Hills Road


2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

Community Amenities

Loan 99 Coolgardie Effluent System 31,651 - - - - - - - - - -

Principal Paid 17,691 13,960 - - - - - - - - -

Principal Outstanding 13,960 - - - - - - - - - -


Loan 111 - KCRF Building 267,733 - - - - - - - - - -

Principal Paid 267,733 - - - - - - - - - -


Loan 112 - Coolgardie Swimming Pool 277,383 - - - - - - - - - -

Principal Paid 34,709 36,232 37,821 39,480 41,212 43,020 44,908 - - - -

Principal Outstanding 242,674 206,442 168,621 129,141 87,928 44,908 - - - - -

Loan - Kambalda Swimming Pool - 1,905,000 -

Principal Paid - - 166,933 171,776 176,759 181,887 187,163 192,593 198,180 203,930 209,846

Principal Outstanding - 1,905,000 1,738,067 1,566,291 1,389,532 1,207,646 1,020,482 827,889 629,709 425,779 215,933

Transport

Loan -

Principal Paid - - - - - - - - - - -


Economic Services

Loan 113 - Coolgardie Post Office 453,494 - - - - - - - - - -

Principal Paid 17,160 18,062 19,011 20,011 21,063 22,170 23,336 24,563 25,854 27,213 27,213

Principal Outstanding 436,334 418,272 399,261 379,250 358,187 336,017 312,681 288,119 262,265 235,051 207,838

Other Property and Services

Loan - Kambalda Administration Office - 750,000

Principal Paid - - - 65,321 67,303 69,344 71,448 73,616 75,849 78,151 80,522

Principal Outstanding - - - 684,679 617,377 548,032 476,584 402,968 327,119 248,968 168,446

Total New Council Loans 1,030,261 1,905,000 - 750,000 - - - - - - -

Principal Paid 337,293 68,253 223,765 296,588 306,337 316,422 326,855 290,772 299,884 309,293 317,581

692,968 2,529,715 2,305,949 2,759,361 2,453,025 2,136,603 1,809,747 1,518,976 1,219,092 909,798 592,218

Total All New Loans 1,030,261 2,855,000 - 750,000 - - - - - - -

Principal Paid 337,293 68,253 692,941 777,412 306,337 316,422 326,855 290,772 299,884 309,293 317,581

Principal Outstanding 692,968 3,479,715 2,786,773 2,759,361 2,453,025 2,136,603 1,809,747 1,518,976 1,219,092 909,798 592,218

Principal Outstanding


2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

PLANT RESERVE

349,339 453,046 351,789 210,584 66,691 68,691 21,439 172,297 179,188 36,356 137,810

Transfer to Reserve 260,338 8,733 8,795 6,107 2,001 2,748 150,858 6,892 7,168 101,454 155,512

(156,631) (109,990) (150,000) (150,000) 0 (50,000) 0 0 (150,000) 0 0

453,046 351,789 210,584 66,691 68,691 21,439 172,297 179,188 36,356 137,810 293,323

LAND & BUILDING RESERVE

338,232 306,915 315,371 233,255 240,020 247,220 257,109 267,393 278,089 289,213 300,781


(32,462) 0 (250,000) 0 0 0 0 0 0 0 0

306,915 315,371 233,255 240,020 247,220 257,109 267,393 278,089 289,213 300,781 312,813

LANDFILL RESERVE

759,042 715,444 424,420 124,420 124,420 124,420 124,420 124,420 124,420 124,420 124,420

Transfer to Reserve 2,570 18,976 0 0 0 0 0 0 0 0 0

(46,168) (310,000) (300,000) 0 0 0 0 0 0 0 0

715,444 424,420 124,420 124,420 124,420 124,420 124,420 124,420 124,420 124,420 124,420

SEWERAGE RESERVE

180,735 157,712 134,635 178,001 223,163 269,858 120,652 165,478 212,097 260,581 311,004


(63,635) (67,595) 0 0 0 (200,000) 0 0 0 0 0

157,712 134,635 178,001 223,163 269,858 120,652 165,478 212,097 260,581 311,004 363,445

ENVIRONMENTAL RESERVE

504,366 506,073 353,707 57,550 59,219 60,995 63,435 65,972 68,611 71,356 74,210


0 (158,000) (305,000) 0 0 0 0 0 0 0 0

506,073 353,707 57,550 59,219 60,995 63,435 65,972 68,611 71,356 74,210 77,178

AIRPORT RESERVE

0 0 0 155,000 159,495 164,280 170,851 177,685 184,792 192,184 199,872

Transfer to Reserve 0 0 155,000 4,495 4,785 6,571 6,834 7,107 7,392 7,687 7,995

0 0 0 0 0 0 0 0 0 0 0

0 0 155,000 159,495 164,280 170,851 177,685 184,792 192,184 199,872 207,866

RECREATION RESERVE

412,135 413,530 373,833 33,179 34,141 35,165 36,572 38,035 39,556 41,138 42,784

Transfer to Reserve 1,395 10,303 9,346 962 1,024 1,407 1,463 1,521 1,582 1,646 1,711

0 (50,000) (350,000) 0 0 0 0 0 0 0 0

413,530 373,833 33,179 34,141 35,165 36,572 38,035 39,556 41,138 42,784 44,495

IT & COMMUNICATIONS RESERVE

183,832 99,261 92,357 94,666 97,411 75,334 78,347 56,481 58,740 61,090 38,533

Transfer to Reserve 622 4,596 2,309 2,745 2,922 3,013 3,134 2,259 2,350 2,444 1,541

(85,193) (11,500) 0 0 (25,000) 0 (25,000) 0 0 (25,000) 0

99,261 92,357 94,666 97,411 75,334 78,347 56,481 58,740 61,090 38,533 40,075

ROAD RESERVE

398,189 545,188 343,529 335,321 311,712 287,731 265,907 243,210 252,939 263,056 273,578


(100,000) (211,614) (116,796) (133,333) (133,333) (133,333) (133,333) 0 0 0 0

545,188 343,529 335,321 311,712 287,731 265,907 243,210 252,939 263,056 273,578 284,522

INFRASTRUCTURE RENEWAL RESERVE

750,087 716,104 1,094,571 2,211,500 1,947,906 1,525,735 2,109,127 3,012,502 4,398,745 5,928,840 6,941,924

Transfer to Reserve 2,540 877,744 1,120,764 720,629 213,633 583,393 903,375 1,562,243 1,530,094 1,163,084 1,703,480

(36,523) (499,277) (3,835) (984,223) (635,804) 0 0 (176,000) 0 (150,000) 0

716,104 1,094,571 2,211,500 1,947,906 1,525,735 2,109,127 3,012,502 4,398,745 5,928,840 6,941,924 8,645,404

TOTAL RESERVES

3,875,957 3,913,273 3,484,212 3,633,475 3,264,177 2,859,429 3,247,859 4,323,474 5,797,179 7,268,234 8,444,917

Transfer to Reserve 557,928 988,915 1,624,894 898,258 389,388 771,764 1,233,948 1,649,705 1,621,055 1,351,683 1,948,623

(520,612) (1,417,976) (1,475,631) (1,267,556) (794,137) (383,333) (158,333) (176,000) (150,000) (175,000) 0

3,913,273 3,484,212 3,633,475 3,264,177 2,859,429 3,247,859 4,323,474 5,797,179 7,268,234 8,444,917 10,393,540

Balance at 30 June

Opening Balance

Opening Balance

Transfer From Reserve

Balance at 30 June

Opening Balance


Balance at 30 June

Opening Balance


TOTAL RESERVES at 30 June


Opening Balance


Balance at 30 June


Balance at 30 June

Opening Balance


Balance at 30 June

Opening Balance

Opening Balance


Balance at 30 June

Appendix 11

Cash Backed Reserves

Opening Balance

Balance at 30 June

Opening Balance


Balance at 30 June

Opening Balance


Balance at 30 June




2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

CURRENT RATIO

7,377,828 10,655,096 4,921,062 4,971,764 5,167,015 5,905,446 6,731,060 7,954,765 9,175,820 10,502,503 12,201,126

Less Restricted Assets (4,243,194) (6,339,212) (3,633,475) (3,264,177) (2,859,429) (3,247,859) (4,323,474) (5,797,179) (7,268,234) (8,444,917) (10,393,540)

= Net Current Assets 3,134,634 4,315,884 1,287,586 1,707,586 2,307,586 2,657,586 2,407,586 2,157,586 1,907,586 2,057,586 1,807,586

976,421 1,468,279 2,096,968 2,186,335 1,720,483 1,738,063 1,756,254 1,728,199 1,745,621 1,763,632 1,780,821

0 0 (71,952) 0 0 0 0 0 0 0 0

976,421 1,468,279 2,025,016 2,186,335 1,720,483 1,738,063 1,756,254 1,728,199 1,745,621 1,763,632 1,780,821

Ratio Target > or = to 1:1 3.21 2.94 0.64 0.78 1.34 1.53 1.37 1.25 1.09 1.17 1.02

OWN SOURCE REVENUE COVERAGE RATIO

8,339,475 8,314,359 9,327,116 9,120,407 9,520,374 9,963,405 10,405,101 10,684,087 10,984,424 11,290,206 11,605,894

Divided by Total Expenses (refer Note 8) 13,631,859 12,744,396 13,002,858 13,335,834 13,334,997 12,737,302 12,898,345 13,022,333 13,285,716 13,395,365 13,581,970

Ratio Target > or = to 40% 61.2% 65.2% 71.7% 68.4% 71.4% 78.2% 80.7% 82.0% 82.7% 84.3% 85.5%

OPERATING SURPLUS RATIO

(1,710,783) 628,046 811,046 (340,279) (182,168) 395,643 1,368,373 1,717,326 946,755 1,454,310 1,917,113

Less Non Operating Grants, Subsidies & Contributions (1,631,398) (2,913,364) (3,061,567) (1,910,003) (1,862,512) (1,383,835) (2,059,597) (2,236,667) (1,411,667) (1,445,000) (1,770,000)

(3,342,181) (2,285,318) (2,250,521) (2,250,282) (2,044,680) (988,192) (691,224) (519,341) (464,912) 9,310 147,113

8,251,889 8,314,359 8,835,242 9,120,407 9,520,374 9,963,405 10,405,101 10,684,087 10,984,424 11,290,206 11,605,894

-40.50% -27.49% -25.47% -24.67% -21.48% -9.92% -6.64% -4.86% -4.23% 0.08% 1.27%

DEBT SERVICE COVERAGE RATIO

(1,710,783) 628,046 811,046 (340,279) (182,168) 395,643 1,368,373 1,717,326 946,755 1,454,310 1,917,113

Less: Non Operating Grants, Subsidies & Contributions (1,631,398) (2,913,364) (3,061,567) (1,910,003) (1,862,512) (1,383,835) (2,059,597) (2,236,667) (1,411,667) (1,445,000) (1,770,000)

Less: Interest Expense & Depreciation 5,003,713 4,201,512 4,327,909 4,460,311 4,392,371 3,643,525 3,655,362 3,628,309 3,738,815 3,693,746 3,723,795

Operating Surplus before Interest & Depreciation 1,661,532 1,916,194 2,077,389 2,210,029 2,347,691 2,655,332 2,964,138 3,108,968 3,273,903 3,703,056 3,870,908

Divided by Principal and Interest 388,628 105,025 325,735 401,177 393,762 393,762 393,762 347,387 347,387 347,387 347,387

Ratio Target > or = 2 4.3 18.2 6.4 5.5 6.0 6.7 7.5 8.9 9.4 10.7 11.1

Current Assets

= Net Current Liabilities

Appendix 12

= Net Operating Surplus

Divided by Own Source Revenue

Ratio Target - (+ve) Between 0% and 15%

Net Operating Result

Key Performance Indicators

Net Operating Result

Total Rates Revenue

Divided by Current Liabilities less

Current Liabilities ass'd with Restricted Assets


2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28

$000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s

Appendix 12

Key Performance Indicators

ASSET SUSTAINABILITY RATIO

37,439,602 36,752,167 34,287,924 26,093,014 22,972,405 19,575,266 16,502,417 13,340,510 10,178,766 6,950,870 3,470,348

Divided by Depreciation Expense 37,618,746 33,701,069 30,470,722 27,147,741 23,523,384 19,706,758 16,781,664 13,655,313 10,459,635 7,056,343 3,594,996

Ratio Target 90% to 100% 99.5% 109.1% 112.5% 96.1% 97.7% 99.3% 98.3% 97.7% 97.3% 98.5% 96.5%

ASSET CONSUMPTION RATIO

181,270,899 181,885,929 187,741,904 152,928,235 152,599,589 151,948,404 159,122,634 159,334,124 159,118,903 159,746,537 159,657,094

Divided by Current Replacement Cost 242,874,217 247,623,433 259,991,182 229,807,066 234,103,184 236,605,851 246,821,504 250,070,381 253,105,672 256,843,936 256,843,936

Ratio Target 50% to 75% 74.6% 73.5% 72.2% 66.5% 65.2% 64.2% 64.5% 63.7% 62.9% 62.2% 62.2%

ASSET RENEWAL FUNDING RATIO

37,439,602 36,752,167 34,287,924 26,093,014 22,972,405 19,575,266 16,502,417 13,340,510 10,178,766 6,950,870 3,470,348

Divided by NPV of Asset Mgment Plan Projections 37,618,746 33,701,069 30,470,722 27,147,741 23,523,384 19,706,758 16,781,664 13,655,313 10,459,635 7,056,343 3,594,996

Ratio Target 75% to 105% 99.5% 109.1% 112.5% 96.1% 97.7% 99.3% 98.3% 97.7% 97.3% 98.5% 96.5%

Net Present Value of Planned Renewal Expenditure

Deprec'd Replace't Cost Assets (Written Down Value)

Renewal / Replacement Capital Expenditure


Appendix 13


Workings & Assumptions

2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 TOTAL

Planned Asset Renewal

Land & Buildings 0 704,815 2,145,000 155,000 245,000 105,000 205,000 105,000 105,000 105,000 105,000 3,979,815Plant & Equipment 84,616 180,000 377,727 710,269 227,273 956,468 413,392 174,091 903,181 866,923 90,908 4,984,848Furniture & Equipment 0 16,500 35,000 40,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 651,500Roads 1,379,642 1,930,305 2,618,363 2,618,336 3,020,845 2,067,168 2,617,930 2,870,000 2,120,000 2,320,000 2,970,000 26,532,589Footpaths 78,633 60,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,038,633Drainage 32,995 80,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 652,995Parks & Ovals 32,812 130,000 200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 1,162,812Sewerage 0 0 40,000 15,000 15,000 215,000 15,000 15,000 15,000 15,000 35,000 380,000Other Infrastructure 108,510 381,000 3,625,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 4,314,510Sub-total 1,717,208 3,482,620 9,201,090 3,823,605 3,873,118 3,708,636 3,616,322 3,529,091 3,508,181 3,671,923 3,565,908 43,697,702

Required Asset Renewal *

Land & Buildings 788,225 741,410 751,535 780,070 766,382 564,800 549,624 541,368 565,584 548,688 538,119 7,135,805Plant & Equipment 198,807 214,256 223,186 197,475 170,693 146,996 126,513 108,873 93,692 80,627 69,384 1,630,503Furniture & Equipment 119,650 120,162 126,042 112,137 97,144 93,049 156,477 154,063 141,765 129,913 185,087 1,435,489Roads 3,558,846 2,489,376 2,616,306 2,613,338 2,616,593 2,134,563 2,135,967 2,153,832 2,271,568 2,283,271 2,293,682 27,167,342Footpaths 52,410 82,600 85,208 85,713 86,866 101,774 102,155 102,828 108,564 108,482 108,233 1,024,834Drainage 11,571 30,554 32,728 33,233 33,621 33,982 34,323 34,644 34,948 35,233 35,503 350,341Parks & Ovals 98,026 323,766 204,483 199,533 187,174 159,211 148,237 139,500 135,641 128,481 121,630 1,845,684Sewerage 11,148 38,803 38,803 38,816 38,569 22,739 24,572 24,491 25,950 25,852 25,738 315,481Other Infrastructure 113,695 123,813 147,648 295,407 307,904 309,069 310,586 312,092 313,599 315,105 316,612 2,865,531Sub-total 4,952,378 4,164,740 4,225,939 4,355,722 4,304,946 3,566,185 3,588,455 3,571,693 3,691,311 3,655,652 3,693,988 43,771,009

Discount Rate 2.75% 2.75% 2.75% 2.69% 2.68% 2.90% 2.75% 2.75% 2.75% 2.75% 2.75%

Net Present Value (NPV) Calculations

Planned Asset Renewal 37,439,602 36,752,167 34,287,924 26,093,014 22,972,405 19,575,266 16,502,417 13,340,510 10,178,766 6,950,870 3,470,348Required Asset Renewal 37,618,746 33,701,069 30,470,722 27,147,741 23,523,384 19,706,758 16,781,664 13,655,313 10,459,635 7,056,343 3,594,996

Ratio 99.52% 109.05% 112.53% 96.11% 97.66% 99.33% 98.34% 97.69% 97.31% 98.51% 96.53%

* Data subject to change as Asset Management Plan still in draft form


Appendix 14

10 Year Infrastructure Renewal Program

Summary of Capital Projects & Funding SourcesTOTAL

COST

Muni

Funds

Grant

Funds

Reserves Loans Other Total

Funding

Land Held for Resale

Coolgardie Lifestyle Horse Blocks 300,000 0 - - - 300,000 300,000

Kambalda Lifestyle Blocks 300,000 0 - - - 300,000 300,000

Industrial Subdivision 900,000 0 - - - 900,000 900,000

Subdivision Feasibility Studies 0 0 - - - - 0

Strategic Land Resource Use Planning 120,000 120,000 - - - - 120,000

Sub Total 1,620,000 120,000 - - - 1,500,000 1,620,000

Land & Buildings

Capital Renewal

Coolgardie Cultural & Community Hub 1,650,000 150,000 1,250,000 250,000 - - 1,650,000

Kambalda Recreation Centre 530,945 530,945 - - - - 530,945

Coolgardie Recreation Centre 323,870 323,870 - - - - 323,870

Coolgardie Railway Station 40,000 40,000 - - - - 40,000

Coolgardie Roads Board 60,000 60,000 - - - - 60,000

Kambalda Depot 135,000 135,000 - - - - 135,000

Coolgardie Depot 75,000 75,000 - - - - 75,000

Coolgardie Bowling Club 40,000 40,000 - - - - 40,000

Kambalda Well Aged Units Refurbishment 100,000 100,000 - - - - 100,000

Kambalda Shire Offices 750,000 0 - - 750,000 - 750,000

Coolgardie Shire Offices 50,000 50,000 - - - - 50,000

Other 225,000 225,000 0 - - - 225,000

Sub Total 3,979,815 1,729,815 1,250,000 250,000 750,000 - 3,979,815

Plant & Equipment

New Plant Purchases 264,654 154,664 - 109,990 - - 264,654

Plant Replacement Program 4,900,232 3,269,014 - 500,000 - 1,131,218 4,900,232

Sub Total 5,164,886 3,423,678 - 609,990 - 1,131,218 5,164,886

Furniture & Equipment

Capital New

Electric Noticeboard 55,000 55,000 - - - - 55,000

Kambalda Offices 5,000 5,000 - - - - 5,000

Coolgardie Offices 4,000 4,000 - - - - 4,000

Other 90,000 15,000 - 75,000 - - 90,000

Capital Renewal - - - -

IT Upgrades 181,500 170,000 - 11,500 - - 181,500

Kambalda Offices 190,000 140,000 50,000 - - - 190,000

Coolgardie Offices 175,000 125,000 50,000 - - - 175,000

Other 105,000 5,000 100,000 - - - 105,000

Sub Total 805,500 519,000 200,000.00 86,500 - - 805,500

Roads

New Capital 1,166,580 65,650 1,100,930 - - - 1,166,580

Capital Renewal

Regional Road Group 8,058,588 2,259,052 5,300,259 499,277 - - 8,058,588

Roads to Recovery 3,338,833 0 3,338,833 - - - 3,338,833

Federal Black Spot 2,499,529 499,529 2,000,000 - - - 2,499,529

State Black Spot 800,000 10,017 789,983 - - - 800,000

Heavy Haulage Campaign 1,860,000 0 - - - 1,860,000 1,860,000

Council Own Resources 1,995,997 734,255 400,000 861,742 - - 1,995,997

Special Projects 6,600,000 875,138 2,825,000 1,949,862 950,000 - 6,600,000

WANDRRA / Storm Damage 0 0 - - - - 0

Sub Total 26,319,527 4,443,641 15,755,005 3,310,881 950,000 1,860,000 26,319,527


10 Year Infrastructure Renewal Program

Summary of Capital Projects & Funding SourcesTOTAL

COST

Muni

Funds

Grant

Funds

Reserves Loans Other Total

Funding

Footpaths

Capital New 105,000 105,000 - - - - 105,000

Capital Renewal 960,000 860,000 100,000 - - - 960,000

Sub Total 1,065,000 965,000 100,000 - - - 1,065,000

Drainage

Capital New 180,000 180,000 - - - - 180,000

Capital Renewal 620,000 520,000 100,000 - - - 620,000

Sub Total 800,000 700,000 100,000 - - - 800,000

Parks & Ovals

New Capital 37,880 37,880 - - - - 37,880

Capital Renewal

Playground Infrastructure 575,000 260,795 264,205 50,000 - - 575,000

Parks & Ovals Infrastructure 350,000 100,000 100,000 150,000 - - 350,000

Other 205,000 105,000 100,000 - - - 205,000

Sub Total 1,167,880 503,675 464,205 200,000 - - 1,167,880

Sewerage

Capital New 0 0 - - - - 0

Capital Renewal 380,000 112,405 0 267,595 - - 380,000

Sub Total 380,000 112,405 0 267,595 - - 380,000


Capital New

Coolgardie Transit Park 1,200,000 100,000 1,100,000 - - - 1,200,000

Kambalda Waste Transfer Station 385,000 75,000 - 310,000 - - 385,000

Kambalda Town Entrance Statements 10,000 10,000 - - - - 10,000

Coolgardie Water Park 520,000 260,000 260,000 - - - 520,000

Other 250,000 250,000 0 - - - 250,000

Capital Renewal

Kambalda Swimming Pool 3,300,000 370,000 825,000 200,000 1,905,000 - 3,300,000

Kambalda Waste Site Rehabilitation 300,000 0 - 300,000 - - 300,000

Coolgardie Waste Site 150,000 0 - 150,000 - - 150,000

Kambalda Airport 231,000 73,000 - 158,000 - - 231,000

Other 225,000 225,000 0 - - - 225,000

Sub Total 6,571,000 1,363,000 2,185,000 1,118,000 1,905,000 - 6,571,000

TOTAL CAPITAL PROGRAM 47,873,608 13,880,214 20,054,210 5,842,966 3,605,000 4,491,218 47,873,608

Breakdown of Other Funding Sources

1 Proceeds from sale of Coolgardie Horse blocks $300,000

2 Proceeds from sale of Kambalda Lifestyle blocks $300,000

3 Proceeds from sale of Industrial blocks $900,000

4 Proceeds from sale of plant & equipment $1,131,218

5 Contributions received for heavy haulage campaign $1,860,000



| P a g e 27

3.6 Long Term Financial Plan

Description

Overview The Long Term Financial Plan (LTFP) is a ten year rolling plan that incorporates the four-year financial projections accompanying the Corporate Business Plan. It is a key tool for prioritisation and ensuring the financial sustainability of the local government. Annual Budgets are directly aligned to the Corporate Business Plan/LTFP.

Assumptions The LTFP identifies key assumptions such as demographic projections, rating base growth, consumer price index or local government cost index, interest rates and so on.

Significant Expenditure Implications of the IPR suite Major capital and operational expenditure implications included in the IPR suite are included and specifically referenced in the LTFP.

Financial Strategies The LTFP should include its strategies regarding: Rating structure Fees and charges Alternative revenue sources Pursuit of grants Reserves Debt funding Asset disposal Investment policy

Sustainability Measures The use of asset and financial ratios are key sustainability measures that can highlight where attention needs to focus in order to keep on track. Note that there are a number of mandatory ratios, however each local government is able to supplement these with other ratios.

The Department of Local Government and Communities and Western Australian Treasury Corporation have partnered to release long term financial planning tools for local governments. The tools include the Financial Health Indicator calculator, which enables a local government to project changes to its financial position over the course of the long term financial plan. Local governments can use this to calculate projections of their financial health using the Financial Health Indicator methodology.

Scenario Modelling and Sensitivity Testing Scenario modelling is used to explore alternative futures (such as optimistic, conservative and worst case scenarios) to determine the level of flexibility in the LTFP, and sensitivity testing is used to ascertain the impact of variations in the key assumptions (such as CPI estimates, payroll, interest rates, recurrent grant funding).



| P a g e 28

Alignment with IPR suite Activities to ensure alignment between the LTFP and other elements of the IPR suite include:

Ensuring that key assumptions are common across the local government. For example, land use planning, service delivery and finance areas should all be using the same development assumptions

Incorporating detailed forecasts for the four years of the Corporate Business Plan, including asset management and workforce forecasts

Ensuring long term financial implications are considered in proposals for new or enhanced services, projects and activities

Model page of contents

The following model page of contents is for reference only. The way each local government lays out its Long Term Financial Plan is highly discretionary.

1. Introduction Key points of the plan Where it fits into IPR

2. Context A brief recap of the local government area, its size and location within the State,

demographics, industries (consistent with community and economic profile in the Strategic Community Plan)

Local government assets and services

3. Strategic Alignment Significant points of linkage to the Strategic Community Plan, Corporate Business

Plan, Asset Management Plans, Workforce Plan and other informing strategies, and Annual Budget (eg any change of focus on specific services reflected in the LTFP)

4. Assumptions Assumptions underpinning the plan including financial policies and strategies

5. Financial Commentary Comment on the asset and financial ratios over the life of the Plan Summarise the financial strategies for rating structure, fees and charges, alternative revenue

sources, pursuit of grants, reserves, debt funding, asset disposal, investment policy Comment on each of the financial statements Comment on the supporting schedules including operating revenue, operating

expenditure and capital works schedules

6. Risk Management

7. Scenario Modelling and Sensitivity Analysis



| P a g e 29

8. Financial statements (forecasts) Forecast income statement Statement of cash flows Rate setting statement Statement of financial position Equity statement

9. Supporting schedules Schedule of new / capital works proposed Schedule of assumptions underpinning financial forecasts Schedule of income / expenditure estimates and assumptions used (e.g. CPI %) Schedule of borrowings and payments Schedule of reserve movements and balances Schedule of asset and financial ratios and any other key performance indicators (KPIs) Schedules and comments on scenario modelling and sensitivity analysis

Self-assessment good practice checklist

Is it clear how the LTFP reflects the strategic direction of the Strategic Community Plan and the work program of the Corporate Business Plan?

Does the LTFP include 10 year financial forecasts comprising:

- Forecast income statement?

- Statement of cash flows?

- Rate setting statement?

- Statement of financial position?

- Equity statement?

Supported by:

- Details of assumptions on which the plan has been developed?

- Projected income and expenditure?

- Key Performance Indicators (KPIs)?

- Scenario modelling and sensitivity analysis?

- Major capital works schedules?

- Risk assessments of major projects?

Do the first four years of the LTFP correspond to the detailed financial projections accompanying the four-year work program of the Corporate Business Plan?

Have you used the Department of Local Government and Communities’ Financial Health indicator to calculate your projections of financial health?



| P a g e 30

Advisory Standard – Long Term Financial Plan Operating surplus ratio

Achieving Standard

Achieving Standard is met if the operating surplus ratio is between 0% and 15%

Advanced Standard

Advanced Standard is met if the operating surplus ratio is greater than 15%

Current ratio or working capital ratio

Achieving Standard

Achieving Standard is met if the ratio is 1:1 or greater (e.g. 100% or 1.0)

Debt service cover ratio

Achieving Standard

Achieving Standard is met if this ratio is greater than or equal to 2

Advanced Standard

Advanced Standard is met at a higher level if this ratio is greater than 5


Achieving Standard

Achieving Standard is met if the ratio is between 0.4 and 0.9

Advanced Standard

Advanced Standard is met if the ratio is greater than 0.9

3.7 Annual Budget

Description

Overview All local governments are required to adopt an annual budget in accordance with Part 6, Division 2 of the Local Government Act 1995, Part 3 of the Local Government (Financial Management) Regulations 1996, Australian Accounting Standards (AASB) and the Australian Accounting Standards Board Interpretations (AASBI).

The budget is a detailed financial plan for the coming year covering all aspects of a council’s operations, and should reflect the resources generated by way of revenue and the resources consumed by way of expenditure. It is the basis for the setting of rates.

In addition to its planning aspects, the budget can and should be used by management as a benchmark against which actual financial and delivery performance can be measured.

As a short term operational plan the annual budget is directed to the ultimate objectives of the council and serves as a guide to maintaining a definite course of activity. It is imperative that all budget estimates such as capital works and new proposals are developed in accordance with the local government’s Corporate Business Plan (as updated annually), with any significant variations explained. Managers must be motivated to achieve their individual operational objectives in line with the local government’s objectives.

Above all, the budget must be realistic and achievable at all levels within the local government if it is to be used as a benchmark against actual performance.







Shire of Coolgardie Rates Objectives and Reasons 2019/20

In accordance with Section 6.36 of the Local Government Act 1995 and the notice of Councils intention to levy Differential Rates for the 2019/20 financial year, the following are estimated Differential Rates and Minimum Payments for the Shire of Coolgardie and the Objects and Reasons for these Differential Rates.

DIFFERENTIAL RATING

Classification Rate in Dollar (Cents) Minimum Rate ($)

UV - Mining 22.4733 $446

UV - Rural 11.2668 $697

In addition to the differential rating Council also give notice of its intention to levy a specified area rate for the 2019/20 financial year for the purpose of applying these funds raised against the cost of refurbishing the Kambalda swimming pool.

SPECIFIED AREA RATING

Classification Rate in Dollar (Cents) Minimum Rate ($)

GRV - Kambalda 0.5600 N/A

The figures shown above for both differential and specified area rating are estimates and may change as part of Council's deliberations after consideration of any submissions received.

OVERALL OBJECTIVE The rate in the dollar is calculated to provide the shortfall in income required to enable Council to provide necessary works and services, to maintain assets and provide for future asset needs. The overall objective of the proposed rate in the dollar and minimums in the 2019/20 Budget is to provide for the net funding requirements of Councils Operational and Capital Budget. The estimated rates in the dollar indicated above are based on a 1.95% increase on the previous year rate in the dollar. The basis for the calculation of Rates is either the Gross Rental Value (GRV) or Unimproved Value (UV) for each individual property and these valuations are provided by the Valuer General’s Office. Unimproved Values (UV) The differential between mining and rural/pastoral recognised an anomaly in valuations that occurred some time ago. The valuation of rural values is set at a state wide level and it is believed is not a true reflection of the value of rural properties in this Shire.


The adoption of a lesser rate for the rural/pastoral properties is aimed at addressing this inequity. The lower minimum for Mining UV recognises the high number of small prospecting and exploration leases which are important to the community both to maintain the historical link to the community of the small prospector and miner. In the 2018/19 financial year concessions for two categories of rateable properties were endorsed on application and meeting a certain criterion as follows;

• Rural Use – applicants who are paying rates in the UV Pastoral/Rural category may apply for a concession if they can show that their property is being used for rural pursuits and not for activities relating to or supporting mining or other commercial purposes.

• Bona Fide Prospectors – applicants with rates in the UV Mining category may apply for a concession if they hold a certificate from the Department of Transport to support their application.

Council will again consider such concessions when adopting the 2019/20 Annual Budget.

Gross Rental Values (GRV) The four current categories of GRV properties, dependent on land use and zoning are;

• Residential

• Commercial

• Industrial

• Vacant Land The proposed specified area rate is an additional rate for the Kambalda swimming pool and is consistent with section 6.37 of the Local Government Act 1995 where a specified area rate may be imposed on rateable land within a portion of its district for the purpose of meeting the cost of the provision by it of a specific work, service or facility if the local government considers that the ratepayers or residents within that area — (a) have benefited or will benefit from; or (b) have access to or will have access to; or (c) have contributed or will contribute to the need for, The purpose of the specified area rate is for these funds to be applied against the cost of the refurbishment of the Kambalda swimming pool, including costs associated with the loan obtained to fund the project. Section 6.37 stipulates that any monies raised from a specified area rate must only be used to meet the cost of providing the specific work, service or facility for which the rate was imposed. That is, in this case, monies raised from the proposed specified area rate can only be used to fund the cost of refurbishing the pool. This includes costs associated with loan repayments and interest associated with such loan repayments. It is proposed that for all other properties using GRV as the basis for rating will attract the same rate in the dollar and minimum rates. The reasoning for this is that the same services are provided for all. Where there has been a business decision by property owners to locate activities outside the town site boundaries to undertake an activity which could be located within the town site, the services provided by the Shire remain the same. The cost of servicing the communities within the boundaries of the Shire should be borne by all residents and property owners.

The Shire of Coolgardie are committed to manage the current level of infrastructure and services, as well as having the capacity to implement and maintain new infrastructure and services and to do so with sustainable rate increases and affordable service delivery models.


SHIRE OF COOLGARDIEMONTHLY FINANCIAL REPORT

For the Period Ended 30 April 2019

LOCAL GOVERNMENT ACT 1995

LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996

TABLE OF CONTENTS

Summary Graphs - Financial Activity 2

Statement of Financial Activity by Program 3

Statement of Financial Activity By Nature or Type 4

Note 1 Significant Accounting Policies 5-7

Note 2 Net Current Funding Position 8

Note 3 Capital - Acquisitions, Funding and Disposal 9-12

Note 4 Cash and Investments 13

Note 5 Receivables 14

Note 6 Payables 15

Note 7 Cash Backed Reserves 16

Note 8 Rating Information 17

Note 9 Information on Borrowings 18

Note 10 Grants and Contributions 19-20

Note 11 Budget Amendments 21-22

Note 12 Trust Fund 23

Note 13 Material Variances 24


This information is to be read in conjunction with the accompanying Financial Statements and Notes.

Shire of CoolgardieInformation Summary


0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

Am

ou

nt

$ (

'00

0s)

Month ending

Budget Operating Expenses -v- YTD Actual

Budget 2017-18

Actual 2017-18

0

2,000

4,000

6,000

8,000

10,000

12,000


Am

ou

nt

$ (

'00

0s)

Month ending

Budget Operating Revenues -v- YTD Actual

Budget 2017-18

Actual 2017-18

0

2,000

4,000

6,000

8,000

10,000

12,000


Am

ou

nt

$ (

'00

0s)

Month ending

Budget Capital Expenses -v- YTD Actual

Budget 2017-18

Actual 2017-18

0

500

1,000

1,500

2,000

2,500

3,000

3,500


Am

ou

nt

$ (

'00

0s)

Month ending

Budget Capital Revenue -v- YTD Actual

Budget 2017-18

Actual 2017-18

Rates70%

Operating Grants, Subsidies and Contributions13%

Fees and Charges15%

Service Charges2%

Interest Earnings0% Other Revenue

0%

Operating Revenue

Employee costs30%

Materials and contracts26%

Utility charges (electricity, gas, water etc.)4%

Depreciation on non-current assets32%

Interest expense0%

Insurance expense3%

Other expenditure5%

Loss on asset disposal0%

Operating Expenditure

2Shire of Coolgardie Ordinary Council Meeting 28 May 2019 Attachments 88

Var. $

(b)-(a)

Var. %

(b)-(a)/(a)

Var

.

Note

$ $ $ $ %

Opening Funding Surplus(Deficit) 2 3,195,749 2,870,478 3,195,749 2,870,478 (325,271) (10%) q

Revenue from operating activities

General Purpose Funding 7,315,480 7,305,491 7,177,724 7,221,374 43,650 1% p

Governance 70,500 20,500 410 7,420 7,010 1,710% p

Law, Order, Public Safety 22,390 42,390 37,990 37,732 (258) (1%) q

Health 2,400 2,400 2,000 19,628 17,628 881% p

Education and Welfare 239,991 226,221 223,580 255,916 32,336 14% p

Housing 94,760 358,324 78,960 145,890 66,930 85% p

Community amenities 1,006,099 1,035,489 1,008,174 1,037,385 29,211 3% p

Recreation and Culture 151,500 163,500 138,240 144,155 5,915 4% p

Transport 729,469 791,357 731,192 367,218 (363,974) (50%) q

Economic Services 1,763,729 291,970 277,630 345,805 68,175 25% p

Other Property and Services 10,000 10,000 8,330 21,766 13,436 161% p

11,406,318 10,247,642 9,684,230 9,604,289 (79,941)

Expenditure from operating activities

General Purpose Funding (244,719) (244,719) (203,750) (180,017) 23,733 12% p

Governance (1,865,219) (1,820,219) (1,510,184) (1,395,964) 114,220 8% p

Law, Order, Public Safety (275,457) (206,283) (171,800) (183,532) (11,732) (7%) q

Health (208,301) (307,741) (180,840) (209,392) (28,552) (16%) q

Education and Welfare (375,230) (337,977) (281,550) (224,539) 57,011 20% p

Housing (237,691) (260,811) (217,840) (213,853) 3,987 2% p

Community Amenities (1,628,466) (1,777,929) (1,483,200) (1,386,650) 96,550 7% p

Recreation and Culture (2,813,219) (2,888,024) (2,381,840) (2,282,423) 99,417 4% p

Transport (5,317,797) (4,417,858) (3,641,810) (3,520,223) 121,587 3% p

Economic Services (1,311,966) (1,109,835) (930,740) (817,783) 112,957 12% p

Other Property and Services (10,000) (148,000) (201,145) (275,227) (74,082) (37%) q

(14,288,064) (13,519,396) (11,204,699) (10,689,603) 515,096

Operating activities excluded from budget

Add back Depreciation 5,026,699 4,164,740 3,470,450 3,455,092 (15,358) (0%) q

Adjust (Profit)/Loss on Disposal 19,000 (244,564) 15,830 (35,455) (51,285) (324%) q

Movement on Accrued Interest on Debentures 0 0 0 (11,830) 11,830 100% p

Movement in Employee Benefit Provisions (Current) 0 0 0 (144,934) 144,934 100% p

Movement in Employee Benefit Provisions (Non Current) 0 0 0 28,123 28,123 100% p

Amount attributable to operating activities 2,163,953 648,422 1,965,811 2,205,682 553,397

Investing activities

Grants, Subsidies and Contributions 1,731,044 3,146,864 1,812,572 1,629,374 (183,198) (10%) q

Proceeds from Disposal of Assets 3 43,400 306,964 43,400 252,122 208,722 481% p

Land & Buildings (1,123,815) (949,815) (578,425) (156,334) 422,091 73% p

Furniture & Equipment 3 (95,000) (80,500) (16,500) (12,503) 3,997 24% p

Plant & Equipment 3 (782,343) (444,654) (244,654) (321,899) (77,245) (32%) q

Roads 3 (4,599,311) (3,996,885) (3,546,885) (1,803,471) 1,743,414 49% p

Drainage 3 (100,000) (100,000) (83,310) (48,092) 35,218 42% p

Parks & Ovals 3 (322,882) (262,882) (197,882) (105,051) 92,831 47% p

Footpaths 3 (90,000) (90,000) (90,000) 0 90,000 0% p

Sewerage 3 (100,000) (65,000) (35,000) 0 35,000 100% p

Infrastructure Other 3 (3,045,000) (4,896,720) (360,720) (170,228) 190,492 53% p

Amount attributable to investing activities (8,483,907) (7,432,628) (3,297,404) (736,082) 2,561,322

Financing activities

Proceeds from New Debentures 9 2,640,000 2,855,000 0 0 0 0%

Transfer from Reserves 7 995,243 2,115,897 0 17,804 17,804 100% p

Repayment of Debentures 9 (293,868) (68,253) (70,533) (70,533) 0 0%

Transfer to Reserves 7 (217,170) (988,915) 0 0 0 0%

Amount attributable to financing activities 3,124,205 3,913,729 (70,533) (52,729) 17,804

Closing Funding Surplus(Deficit) 2 0 0 1,793,623 4,287,348

pq Indicates a variance between Year to Date (YTD) Budget and YTD Actual data as per the adopted materiality threshold.

Refer to the attached Explanation of Material Variances Statement for an explanation of the reasons for the variance.

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

YTD

Actual

(b)

YTD

Budget

(a)

Adopted

Annual Budget

SHIRE OF COOLGARDIESTATEMENT OF FINANCIAL ACTIVITY

Statutory Reporting Program


Amended

Annual Budget


Var. $

(b)-(a)

Var. %

(b)-(a)/(a) Var.

Note

$ $ $ $ %

Opening Funding Surplus(Deficit) 2 3,195,749 2,870,478 3,195,749 2,870,478 (325,271) (10%) q

Revenue from operating activities

Rates - General 6,951,913 6,648,510 6,648,511 6,684,688 36,177 1% p

Operating grants, subsidies and contributions 2,992,549 1,616,198 1,452,465 1,205,507 (246,958) (17%) q

Fees and charges 1,183,856 1,444,849 1,352,494 1,433,504 81,010 6% p

Interest earnings 240,000 240,000 199,990 189,846 (10,144) (5%) q

Other revenue 32,000 28,521 25,770 41,620 15,850 62% p

Profit on disposal of assets 6,000 269,564 5,000 49,123 44,123 882% p

11,406,318 10,247,642 9,684,230 9,604,289 (79,941)


Employee costs (4,358,731) (4,157,342) (3,476,916) (3,212,408) 264,508 8% p

Materials and contracts (3,614,880) (3,992,867) (3,219,444) (2,776,271) 443,173 14% p

Utility charges (electricity, gas, water etc.) (506,330) (499,330) (415,750) (434,346) (18,596) (4%) q

Depreciation on non-current assets (5,026,699) (4,164,740) (3,470,450) (3,455,092) 15,358 0% p

Interest expense (69,079) (36,772) (30,630) (24,097) 6,533 21% p

Insurance expense (301,950) (301,950) (301,620) (292,418) 9,202 3% p

Other expenditure (385,395) (341,395) (269,059) (481,304) (212,245) (79%) q

Loss on asset disposal (25,000) (25,000) (20,830) (13,668) 7,162 34% p

(14,288,064) (13,519,396) (11,204,699) (10,689,603) 515,096


Add back Depreciation 5,026,699 4,164,740 3,470,450 3,455,092 (15,358) (0%) q

Add back (Profit)/Loss on Asset Disposal 19,000 (244,564) 15,830 (35,455) (51,285) (270%) q

Movement on Accrued Interest on Debentures 0 0 0 (11,830) 11,830 100% p

Movement in Employee Benefit Provisions (Current) 0 0 0 (144,934) 144,934 100% p

Movement in Employee Benefit Provisions (Non Current) 0 0 0 28,123 28,123 100% p

Amount attributable to operating activities 2,163,953 648,422 1,965,811 2,205,682 553,397


Non-operating grants, subsidies and contributions 1,731,044 3,146,864 1,812,572 1,629,374 (183,198) (10%) q

Proceeds from Disposal of Assets 3 43,400 306,964 43,400 252,122 208,722 481% p

Land & Buildings 3 (1,123,815) (949,815) (578,425) (156,334) 422,091 73% p

Furniture & Equipment 3 (95,000) (80,500) (16,500) (12,503) 3,997 24% p

Plant & Equipment 3 (782,343) (444,654) (244,654) (321,899) (77,245) (32%) q

Roads 3 (4,599,311) (3,996,885) (3,546,885) (1,803,471) 1,743,414 49% p

Drainage 3 (100,000) (100,000) (83,310) (48,092) 35,218 42% p

Parks & Ovals 3 (322,882) (262,882) (197,882) (105,051) 92,831 47% p

Footpaths 3 (90,000) (90,000) (90,000) 0 90,000 0% p

Sewerage 3 (100,000) (65,000) (35,000) 0 35,000 100% p

Infrastructure Other 3 (3,045,000) (4,896,720) (360,720) (170,228) 190,492 53% p

Amount attributable to investing activities (8,483,907) (7,432,628) (3,297,404) (736,082) 2,561,322

Financing activities

Proceeds from New Debentures 9 2,640,000 2,855,000 0 0 0 0%

Transfer from Reserves 7 995,243 2,115,897 0 17,804 17,804 100% p

Repayment of Debentures 9 (293,868) (68,253) (70,533) (70,533) 0 0%

Transfer to Reserves 7 (217,170) (988,915) 0 0 0 0%

Amount attributable to financing activities 3,124,205 3,913,729 (70,533) (52,729) 17,804 100%

Closing Funding Surplus(Deficit) 2 0 0 1,793,623 4,287,348

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

Adopted

Annual

Budget

YTD

Budget

(a)

YTD

Actual

(b)

SHIRE OF COOLGARDIESTATEMENT OF FINANCIAL ACTIVITY

By Nature or Type


Amended

Annual

Budget


SHIRE OF COOLGARDIE

NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY


NOTES TO THE STATEMENT OF FINANCIAL POSITION For the period ended

1. SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Accounting This statement comprises a special purpose financial report which has been prepared in accordance with Australian Accounting Standards (as they apply to local governments and not-for-profit entities), Australian Accounting Interpretations, other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting policies which have been adopted in the preparation of this statement are presented below and have been consistently applied unless stated otherwise. Except for cash flow and rate setting information, the report has also been prepared on the accrual basis and is based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and liabilities. Critical Accounting Estimates The preparation of a financial report in conformity with Australian Accounting Standards requires management to make judgements, estimates and assumptions that effect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances; the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. (b) The Local Government Reporting Entity All Funds through which the Council controls resources to carry on its functions have been included in this statement. In the process of reporting on the local government as a single unit, all transactions and balances between those funds (for example, loans and transfers between Funds) have been eliminated. All monies held in the Trust Fund are excluded from the statement, but a separate statement of those monies appears at Note 11. (c) Rounding Off Figures All figures shown in this statement are rounded to the nearest dollar. (d) Rates, Grants, Donations and Other Contributions Rates, grants, donations and other contributions are recognised as revenues when the local government obtains control over the assets comprising the contributions. Control over assets acquired from rates is obtained at the commencement of the rating period or, where earlier, upon receipt of the rates. (e) Goods and Services Tax Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO). Receivables and payables are stated inclusive of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included with receivables or payables in the statement of financial position. Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to, the ATO are presented as operating cash flows. (f) Cash and Cash Equivalents Cash and cash equivalents include cash on hand, cash at bank, deposits available on demand with banks and other

short term highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and bank overdrafts. Bank overdrafts are reported as short term borrowings in current liabilities in the statement of financial position. (g) Trade and Other Receivables Trade and other receivables include amounts due from ratepayers for unpaid rates and service charges and other amounts due from third parties for goods sold and services performed in the ordinary course of business. Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets. Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are known to be uncollectible are written off when identified. An allowance for doubtful debts is raised when there is objective evidence that they will not be collectible. (h) Inventories General Inventories are measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Land Held for Resale Land held for development and sale is valued at the lower of cost and net realisable value. Cost includes the cost of acquisition, development, borrowing costs and holding costs until completion of development. Finance costs and holding charges incurred after development is completed are expensed. Gains and losses are recognised in profit or loss at the time of signing an unconditional contract of sale if significant risks and rewards, and effective control over the land, are passed on to the buyer at this point. Land held for sale is classified as current except where it is held as non-current based on Council’s intentions to release for sale. (i) Fixed Assets All assets are initially recognised at cost. Cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition. The cost of non-current assets constructed by the local government includes the cost of all materials used in the construction, direct labour on the project and an appropriate proportion of variable and fixed overhead. Certain asset classes may be revalued on a regular basis such that the carrying values are not materially different from fair value. Assets carried at fair value are to be revalued with sufficient regularity to ensure the carrying amount does not differ materially from that determined using fair value at reporting date. (j) Depreciation of Non-Current Assets All non-current assets having a limited useful life are systematically depreciated over their useful lives in a manner which reflects the consumption of the future economic benefits embodied in those assets

5 Please refer to Compilation ReportShire of Coolgardie Ordinary Council Meeting 28 May 2019 Attachments 91

Note 1 (j) (Continued)

SHIRE OF COOLGARDIENOTES TO THE STATEMENT OF FINANCIAL ACTIVITY

For the Period Ended 30 April 2019NOTES TO THE STATEMENT OF FINANCIAL POSITION For the period ended

Depreciation is recognised on a straight-line basis, using rates which are reviewed each reporting period. Major depreciation rates and periods are:

Asset Years

Buildings 30 to 50 years

Furniture and Equipment 4 to 10 years

Plant and Equipment 5 to 15 years

Sealed roads and streets

formation not depreciated

pavement 50 years

seal

- bituminous seals 20 years

- asphalt surfaces 25 years

Gravel Roads

formation not depreciated

pavement 50 years

gravel sheet 12 years

Formed roads

Formation not depreciated

pavement 50 years

Infrastucture Other 25 to 30 years

Parks, Reserves and Ovals 20 years

Footpaths - slab 40 years

Sewerage piping 100 years

Water supply piping and drainage 75 years

(k) Trade and Other Payables Trade and other payables represent liabilities for goods and services provided to the Council prior to the end of the financial year that are unpaid and arise when the Council becomes obliged to make future payments in respect of the purchase of these goods and services. The amounts are unsecured, are recognised as a current liability and are normally paid within 30 days of recognition. (l) Employee Benefits The provisions for employee benefits relates to amounts expected to be paid for long service leave, annual leave, wages and salaries and are calculated as follows: (i) Wages, Salaries, Annual Leave and Long Service

Leave (Short-term Benefits) The provision for employees’ benefits to wages, salaries, annual leave and long service leave expected to be settled within 12 months represents the amount the Shire has a present obligation to pay resulting from employees services provided to balance date. The provision has been calculated at nominal amounts based on remuneration rates the Shire expects to pay and includes related on-costs. (ii) Annual Leave and Long Service Leave (Long-term

Benefits) The liability for long service leave is recognised in the provision for employee benefits and measured as the present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the project unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at the reporting date on national government bonds with terms to maturity and currency that match as closely as possible, the estimated future cash outflows. Where the Shire does not have the unconditional right to defer settlement

beyond 12 months, the liability is recognised as a current liability. (m) Interest-bearing Loans and Borrowings All loans and borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the effective interest method. Fees paid on the establishment of loan facilities that are yield related are included as part of the carrying amount of the loans and borrowings. Borrowings are classified as current liabilities unless the Council has an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date. Borrowing Costs Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset. (n) Provisions Provisions are recognised when: The council has a present legal or constructive obligation as a result of past events; it is more likely than not that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one of item included in the same class of obligations may be small. (o) Current and Non-Current Classification In the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the Council's operational cycle. In the case of liabilities where Council does not have the unconditional right to defer settlement beyond 12 months, such as vested long service leave, the liability is classified as current even if not expected to be settled within the next 12 months. Inventories held for trading are classified as current even if not expected to be realised in the next 12 months except for land held for resale where it is held as non current based on Council's intentions to release for sale. (p) Nature or Type Classifications Rates All rates levied under the Local Government Act 1995. Includes general, differential, specific area rates, minimum rates, interim rates, back rates, ex-gratia rates, less discounts offered. Exclude administration fees, interest on instalments, interest on arrears and service charges. Operating Grants, Subsidies and Contributions Refer to all amounts received as grants, subsidies and contributions that are not non-operating grants. Non-Operating Grants, Subsidies and Contributions


Note 1 (p) (Continued)


For the Period Ended 30 April 2019NOTES TO THE STATEMENT OF FINANCIAL POSITION For the period ended

Fees and Charges Revenues (other than service charges) from the use of facilities and charges made for local government services, sewerage rates, rentals, hire charges, fee for service, photocopying charges, licences, sale of goods or information, fines, penalties and administration fees. Local governments may wish to disclose more detail such as rubbish collection fees, rental of property, fines and penalties, other fees and charges. Service Charges Service charges imposed under Division 6 of Part 6 of the Local Government Act 1995. Regulation 54 of the Local Government (Financial Management) Regulations 1996 identifies the These are television and radio broadcasting, underground electricity and neighbourhood surveillance services. Exclude rubbish removal charges. Interest and other items of a similar nature received from bank and investment accounts, interest on rate instalments, interest on rate arrears and interest on debtors. Interest Earnings Interest and other items of a similar nature received from bank and investment accounts, interest on rate instalments, interest on rate arrears and interest on debtors. Other Revenue / Income Other revenue, which can not be classified under the above

headings, includes dividends, discounts, rebates etc.

Employee Costs

All costs associate with the employment of person such as salaries, wages, allowances, benefits such as vehicle and housing, superannuation, employment expenses, removal expenses, relocation expenses, worker's compensation insurance, training costs, conferences, safety expenses, medical examinations, fringe benefit tax, etc. Materials and Contracts All expenditures on materials, supplies and contracts not classified under other headings. These include supply of goods and materials, legal expenses, consultancy, maintenance agreements, communication expenses, advertising expenses, membership, periodicals, publications, hire expenses, rental, leases, postage and freight etc. Local governments may wish to disclose more detail such as contract services, consultancy, information technology, rental or lease expenditures. Utilities (Gas, Electricity, Water, etc.) Expenditures made to the respective agencies for the provision of power, gas or water. Exclude expenditures incurred for the reinstatement of roadwork on behalf of these agencies. Insurance All insurance other than worker's compensation and health benefit insurance included as a cost of employment. Loss on asset disposal Loss on the disposal of fixed assets. Depreciation on non-current assets Depreciation expense raised on all classes of assets. Interest expenses Interest and other costs of finance paid, including costs of finance for loan debentures, overdraft accommodation and refinancing expenses. Other expenditure Statutory fees, taxes, provision for bad debts, member's fees or levies including WA Fire Brigade Levy and State taxes. Donations and subsidies made to community groups.

(r) Program Classifications (Function/Activity) Governance Includes the activities of members of council and the administrative support available to the council for the provision of governance of the district. Other costs relate to the task of assisting elected members and ratepayers on matters which do not concern specific council services. General Purpose Funding Rates, general purpose government grants and interest revenue. Law, Order, Public Safety Supervision and enforcement of various local laws relating to fire prevention, animal control and other aspects of public safety including emergency services. Health Inspection of food outlets and their control, provision of meat inspection services, noise control and waste disposal compliance. Education and Welfare Maintenance of child minding centre, playgroup centre, senior citizen centre and aged care centre. Provision and maintenance of home and community care programs and youth services. Housing Provision and maintenance of elderly residents housing. Community Amenities Rubbish collection services, operation of rubbish disposal sites, litter control, construction and maintenance of urban storm water drains, protection of the environment and administration of town planning schemes, cemetery and public conveniences. Recreation and Culture Maintenance of public halls, civic centres, aquatic centre, beaches, recreation centres and various sporting facilities. Provision and maintenance of parks, gardens and playgrounds. Operation of library, museum and other cultural facilities. Transport Construction and maintenance of roads, streets, footpaths, depots, cycle ways, parking facilities and traffic control. Cleaning of streets and maintenance of street trees, street lighting etc. Economic Services Tourism and area promotion including the maintenance and operation of a caravan park. Provision of rural services including weed control, vermin control and standpipes. Building Control. Other Property and Services Private works operation, plant repair and operation costs and engineering operation costs.


NOTE 2. NET CURRENT ASSETS

Net Current Assets Note 30 June 2018

YTD 30 Apr

2018

YTD 30 Apr

2019

$ $ $

Current Assets

Cash Municipal 4 1,370,946 3,237,786 2,234,347

Reserves 4,243,194 3,875,957 3,895,469

Investments 87,586 0 87,586

Rates Outstanding 5 1,120,643 3,198,513 1,707,673

Sundry Debtors 5 419,234 295,187 443,336

Insurance Claims 54,872 149,728 32,097

GST Receivable 190,482 0 60,450

Provision for Doubful Debts (128,807) (1,924,556) (128,807)

Emergency Services Levy 8,357 0 0

Pensioner Rebates 6,278 1,376 24,023

Trust Liability 6 0 22,722 (7,823)

Inventories 5,043 6,530 8,426

7,377,828 8,863,244 8,356,776

Less: Current Liabilities

Sundry Creditors 6 (361,490) (452,413) (18,998)

ATO Liabilities 6 (98,058) (161,783) (67,377)

Accrued Expenses 6 (46,944) 0 0

Current portion long term borrowings (68,253) (68,595) 2,280

Provision - Long Service Leave (109,837) (142,607) (91,117)

Provision - Annual Leave (165,288) (184,121) (147,376)

Unadjusted net current assets 6,527,958 7,853,724 8,034,189

Less: Reserves - restricted cash (3,913,273) (3,875,957) (3,895,469)

Less: Financials Assets (87,586) 0 (87,586)

Add: Current portion long term borrowings 68,253 68,595 (2,280)

Add: Provision for Annual Leave 165,288 184,121 147,376

Add: Provision for Long Service Leave 109,837 142,607 91,117

Adjusted net current assets - surplus / (deficit) 2,870,478 4,373,090 4,287,348

* Positive=Surplus (Negative=Deficit)



0

2,000

4,000

6,000

8,000

10,000


Am

ou

nt

$ (

'00

0s)

Liquidity Over the Year

2017-18 2018-19


NOTE 3. CAPITAL - ACQUISITIONS AND FUNDING

Summary Capital Acquisitions

Adopted

Annual

Budget YTD Budget

YTD Actual

Total Variance(d)

$ $ $ $ $ $

Land & Buildings 1,123,815 578,425 156,334 422,091

Furniture & Equipment 95,000 16,500 12,503 3,997

Plant & Equipment 782,343 244,654 321,899 (77,245)

Roads 4,599,311 3,546,885 1,803,471 1,743,414

Drainage 100,000 83,310 48,092 35,218

Parks & Ovals 322,882 197,882 105,051 92,831

Footpaths 90,000 90,000 0 90,000

Infrastructure Other 3,045,000 360,720 170,228 190,492

Sewerage 100,000 35,000 0 35,000

Capital Expenditure Totals 10,258,351 5,153,376 2,617,578 2,535,798

Capital Acquisitions Funded By

Capital Grants and Contributions 1,731,044 1,812,572 1,629,374

Borrowings 2,640,000 0 0

Other (Disposals & C/Fwd) 43,400 43,400 252,122

Council Contribution - Cash Backed Reserves

Landfill Reserve 610,000 0 17,804

Recreation Reserve 50,000 0 0

Road Reserve 170,454 0 0

Infrastructure Renewal Reserve 94,400 0 0

Council Contribution - Operations 4,919,053 3,297,404 718,278

Capital Funding Total 10,258,351 5,153,376 2,617,578



$0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000

Land & Buildings


Plant & Equipment

Roads

Drainage

Parks & Ovals

Footpaths

Amount $(000's)Capital Expenditure Program YTD

YTD Budget YTD Actual Total


NOTE 3. CAPITAL ACQUISITIONS

Capital Acquisitions

Account /

Job No.

Adopted

Annual

Budget

Amended

Budget

YTD

Budget

YTD

Actual

Variance

(Under)/

Over

Land & Buildings

Stadium Floor C11150 30,000 30,000 30,000 0 30,000

KCRF - Court Lighting C11154 20,000 20,000 20,000 0 20,000

KCRF - Security Cameras C11065 20,000 0 0 0 0

KCRF - Alarm System C11155 50,000 50,000 50,000 0 50,000

KCRF - Solar Panels C11156 12,500 0 0 0 0

KCRF - Community Storage Sheds C11158 30,000 0 0 0 0

KCRF - Safer Communities Lighting & CCTV's C11159 18,945 18,945 18,945 18,945 0

Coolgardie Recreation Centre C11032 65,000 25,000 0 0 25,000

Coolgardie Recreation Centre C11051 0 0 0 22,390 (22,390)

Security Cameras C11152 5,000 0 0 0 0

Kitchen C11153 5,000 2,500 2,500 2,599 (99)

CCRF - Safer Communities Lighting & CCTV's C11160 22,370 26,370 21,980 28,622 (2,252)

Traffic Counters C11161 0 32,000 0 0 32,000

Coolgardie Information Bay - Entry C12055 50,000 50,000 50,000 0 50,000

Kambalda Depot C12044 150,000 135,000 0 14,014 120,986

Coolgardie Depot C12045 60,000 75,000 0 7,486 67,514

Coolgardie Auto Toilet C10004 0 0 0 1,000 (1,000)

Coolgardie Lifestyle Horse Blocks C13015 100,000 50,000 0 0 50,000

Subdivision Feasibility Studies C13038 100,000 50,000 0 0 50,000

Coolgardie Cultural & Community Hub C13039 360,000 360,000 360,000 49,422 310,578

Kambalda Depot Toilet Upgrade C13033 25,000 25,000 25,000 11,857 13,143

Land & Buildings Total 1,123,815 949,815 578,425 156,334 793,481


IT Upgrades C04003 0 11,500 11,500 11,278 222

Electronic Noticeboards C04014 40,000 55,000 0 0 55,000

Electronic Whiteboard C04015 5,000 5,000 5,000 775 4,225

Portable PA System C04016 20,000 5,000 0 0 5,000

Coolgardie Library Shelving C11029 7,000 4,000 0 0 4,000

Kambalda Recreation Centre C11061 0 0 0 450 (450)

Coolgardie Gym Equipment C11033 5,000 0 0 0 0

Coolgardie Museum Records C11157 10,000 0 0 0 0

Visitor Centre Air Conditioning C13043 3,500 0 0 0 0

Visitor Centre Coffee Machine C13044 2,500 0 0 0 0

Visitor Centre Fridges C13045 2,000 0 0 0 0

Furniture & Equipment Total 95,000 80,500 16,500 12,503 67,997

Plant & Equipment

240L Rubbish Bins C1050 80,000 80,000 80,000 70,305 9,695

Manager Recreation & Community Vehicle C12033 40,000 0 0 0 0

KCRF Generator C12061 90,000 0 0 0 0

KCRF Generator Trailer C12062 10,000 0 0 0 0

CCRF Generator C12063 70,000 0 0 0 0

CCRF Generator Trailer C12064 10,000 0 0 0 0

Coolgardie Refuse Site Generator C12067 20,000 0 0 0 0

Skid Steer Loader C12042 110,000 90,000 0 86,940 3,060

Mitsubishi Truck C12037 80,000 90,000 0 0 90,000

Parks & Gardens Trailer C12038 46,150 44,300 44,300 44,300 0

Parks & Gardens Truck C12065 155,804 20,000 0 0 20,000

Pavement Sweeper C12066 70,389 63,990 63,990 63,990 0

Side Tipper C12068 0 56,364 56,364 56,364 0

Plant & Equipment Total 782,343 444,654 244,654 321,899 122,755

Roads

Blackspot Renou Street BS035 263,271 270,497 270,497 274,514 (4,017)

Blackspot Jobson Street BS036 224,620 220,998 220,998 225,015 (4,017)

Coolgardie North Road BS002 98,100 98,100 98,100 120,917 (22,817)

Coolgardie North Road - Widening BS002A 0 123,480 123,480 169,747 (46,267)

Kambalda Tip Road BS132 570,000 570,000 570,000 428,133 141,867

Coolgardie North Road Construction R002 848,654 708,200 708,200 30,778 677,422

Binneringie Road Construction R011 60,000 60,000 60,000 54,231 5,769

Binneringie Road Intersection R011A 950,000 950,000 500,000 6,000 944,000

Lefroy Street Intersection R022 30,696 30,696 30,696 20,970 9,726

Sylvester Street R024 131,852 131,852 131,852 2,474 129,378

King Street R028 94,536 94,536 94,536 72,011 22,525

Gnarbine Road R038 55,110 55,110 55,110 45,216 9,894

Jaurdi Hills Road R052 70,000 45,000 45,000 36,281 8,719




NOTE 3. CAPITAL ACQUISITIONS

Capital Acquisitions

Account /

Job No.

Adopted

Annual

Budget

Amended

Budget

YTD

Budget

YTD

Actual

Variance

(Under)/

Over



Ladyloch Road R053 0 2,420 2,420 2,420 (0)

Marianthus Road R070 6,617 6,617 6,617 5,390 1,227

Santalum Street R072 145,409 145,409 145,409 77,742 67,667

Casuarina Road R076 83,105 83,105 83,105 25,742 57,363

Bluebush Road R078 90,396 90,396 90,396 63,235 27,161

Irish Mulga Drive R103 14,603 14,603 14,603 8,365 6,238

Mallee Drive Contruction R105 25,747 25,747 25,747 20,225 5,522

Hopbush Street R110 0 13,200 13,200 24,897 (11,697)

Ti Tree Court R113 15,015 15,015 15,015 12,682 2,333

Everlasting Road R123 51,944 51,944 51,944 44,313 7,631

Coolgardie Tip Road R138 19,382 19,382 19,382 16,098 3,284

Canteen Court R145 12,017 12,017 12,017 4,451 7,566

Bayley Street North R153 91,185 1,509 1,509 1,509 0

Bayley Street South R154 93,950 93,950 93,950 6,765 87,185

Cave Hill Road R155 490,000 0 0 2,951 (2,951)

Carins Road Construct R156 63,102 63,102 63,102 400 62,702

Roads Total 4,599,311 3,996,885 3,546,885 1,803,471 2,193,414

Drainage

Drainage Works C12060 100,000 100,000 83,310 48,092 51,908

Drainage Total 100,000 100,000 83,310 48,092 51,908

Parks & Ovals

Kambalda Entry Statement C11130 70,000 10,000 0 0 10,000

Playground Renewal C11131 0 5,000 5,000 3,785 1,215

Coolgardie Playground Renewal C11132 150,000 145,000 120,000 83,179 61,821

Coolgardie Skate Park Shade Sails C11133 37,882 37,882 37,882 13,547 24,335

Coolgardie Water Park C11134 40,000 40,000 10,000 0 40,000

Coolgardie Gorge Surrounds C13030 25,000 25,000 25,000 4,539 20,461

Parks & Ovals Total 322,882 262,882 197,882 105,051 157,831

Footpaths

Footpath Construction - Renewal RF001 90,000 90,000 90,000 0 90,000

Footpaths Total 90,000 90,000 90,000 0 90,000

Infrastructure Other

Kambalda Pool - Remedial Works C11014 0 0 0 2,690 (2,690)

Kambalda Pool - Remedial Works C11018 1,200,000 2,955,720 55,720 51,962 2,903,758

Kambalda Pool - Remedial Works 110486 0 0 0 9,819 (9,819)

Coolgardie Transit Park C13028 1,200,000 1,200,000 0 0 1,200,000

Other Infrastructure 130289 0 0 0 8,117 (8,117)

Other Infrastructure C13040 25,000 25,000 20,000 0 25,000

Other Infrastructure - Coolgardie Satellite Dish C11104 0 0 0 15,000 (15,000)

Town Entrance Banners C13041 25,000 0 0 0 0

Christmas Banners C13042 10,000 0 0 0 0

Kambalda Transfer Station TS01 385,000 385,000 235,000 22,549 362,451

Kambalda Waste Site Rehabilitation RS004 100,000 100,000 0 0 100,000

Coolgardie Waste Site RS005 100,000 150,000 50,000 60,090 89,910

Kambalda Airport Development C12901 0 81,000 0 0 81,000

Infrastructure Other Total 3,045,000 4,896,720 360,720 170,228 4,726,492

Sewerage

Sewerage Generator & Trailer C10014 35,000 10,000 0 0 10,000

Sewerage Fencing C10015 30,000 20,000 0 0 20,000

Kambalda Waste Disposal - Consultancy C1012 0 0 0 0 0

Coolgardie Sewerage - Water Re-Use System C10007 35,000 35,000 35,000 0 35,000

Infrastructure Other Total 100,000 65,000 35,000 0 65,000

Grand Total 10,258,351 10,886,456 5,153,376 2,617,578 8,268,878


NOTE 3. CAPITAL DISPOSALS

Asset

Number Asset Description

Net Book

Value Proceeds Profit (Loss)

Net Book

Value Proceeds Profit (Loss)

$ $ $ $ $ $ $

Plant and Equipment

HV017 Case CX60 Tractor 0 0 0 0 4,500 5,000 500 0

HV007 Mitsubishi Tip Truck 0 0 0 0 6,500 10,500 4,000 0

FE422 Generator 0 0 0 0 0 1,500 1,500 0

FE286 Driver Reviver Caravan 0 0 0 0 400 400 0 0

HV031 Volvo Skid Steer Loader 0 0 0 0 40,000 20,000 0 (20,000)

LV040 Holden Cruze 5,373 8,518 3,145 0 0 0 0

LV041 Holden Stationwagon 0 0 0 0 11,000 6,000 0 (5,000)

LB154 110 Forrest Street, Coolgardie (Building) 193,989 239,603 45,614 0 0 0 0 0

LB174 111 Forrest Street, Coolgardie (Land) 20,000 0 0 (20,000) 0 0 0 0

HV023 Water Tanker Semi Trailer 0 4,000 4,000 0 0 0 0 0

219,362 252,122 52,760 (20,000) 62,400 43,400 6,000 (25,000)



YTD Actual Adopted Budget


NOTE 4. CASH AND INVESTMENTS

Total Interest Maturity

Bank Accounts Municipal Reserves Trust Amount Institution Rate Date

$ $ $ $

(a) Cash Deposits

Municipal Cash at Bank 1,667,694 0 0 1,667,694 ANZ Variable Cheque Acc

Cash on Hand 912 0 0 912 On hand

ANZ Online Saver 016719 278864276 1,892 0 0 1,892 ANZ Variable On going

Regional Records Facility 0 0 214,971 214,971

Trust 231,266 231,266 NAB Variable On going

(b) Term Deposits

ANZ Online Saver 3 0 3 ANZ 0.45% On hand

ANZ Term Deposit 2,949,198 0 2,949,198 ANZ 2.00% 15/06/2019

BankWest Tern Deposit 1,510,117 0 0 1,510,117 BankWest 2.59% 23/05/2019

WATC Term Deposit 0 0 0 0

Total 6,129,816 0 446,237 6,576,053




NOTE 5. RECEIVABLES

Receivables - Rates and Other Rates Receivable

YTD 30 Apr

2019 30 June 2018 Receivables - General Credit Current 30 Days 60 Days 90+Days Total

$ $ $ $ $ $ $ $

Opening Arrears Previous Years 1,120,643 1,206,418 Receivables - General (7,201) 187,028 100,035 45,704 121,869 447,436

Levied this year 6,684,688 6,250,455 Balances per Trial Balance

Provision for Doubtful Debts (128,807) (128,807) Sundry Debtors 447,436

Less Collections to date (5,968,852) (6,207,424) General Suspense 0

Equals Current Outstanding 1,707,673 1,120,643 Rates Suspense (4,099)

Net rates collectable (after provision) 1,707,673 1,120,643 Total Receivables General Outstanding 443,336



0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000


Am

ou

nt

$('

00

0s)

Rates Receivable

2017-18 2018-19

Credit-2%

Current40% 30 Days

22%

60 Days10%

90+Days26%

Accounts Receivable (non-rates)


NOTE 6. PAYABLES

Payables Credit Current 30 Days 60 Days 90+Days Total

$ $ $ $ $ $

Payables - General 0 2,171 2,904 3,246 0 8,321

Balances per Trial Balance

Sundry Creditors 8,321

Payables - Other

Corporate Credit Card 8,875

ESL Liability 1,802

10,676

18,998

Amounts shown above include GST (where applicable)

Total Payables



Total Payables - Other

0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 9,000 10,000

Sundry Creditors

Corporate Credit Card

ESL Liability

Payables

Credit0%

Current26%

30 Days35%

60 Days39%

90+Days0%

Aged Payables Credit

Current

30 Days

60 Days

90+Days


NOTE 7. CASH BACKED RESERVES

Reserves

Opening

Balance

Adopted

Budget

Interest

Earned

Actual

Interest

Earned

Adopted

Budget

Transfers In

(+)

Actual

Transfers In

(+)

Adopted

Budget

Transfers

Out

(-)

Actual

Transfers

Out

(-)

Transfer out

Reference

Adopted

Budget

Closing

Balance

Actual YTD

Closing

Balance

$ $ $ $ $ $ $ $ $

Plant Reserve 453,046 8,733 6,575 0 0 (70,389) 0 Ref No. 391,390 459,621

Land and Building Reserve 306,915 8,456 4,454 0 0 0 0 Ref No. 315,371 311,369

Landfill Reserve 715,444 18,976 10,383 0 0 (610,000) (17,804) Ref No. 124,420 708,024

Sewerage Reserve 157,712 4,518 2,289 40,000 0 0 0 Ref No. 202,230 160,001

Environmental Improvement Reserve 506,073 5,634 7,345 0 0 0 0 Ref No. 511,707 513,418

Recreation Reserve 413,530 10,303 6,002 0 0 (50,000) 0 Ref No. 373,834 419,532

IT and Communications Reserve 99,261 4,596 1,441 0 0 0 0 Ref No. 103,857 100,701

Road Reserve 545,188 9,955 7,912 0 0 (170,454) 0 Ref No. 384,688 553,100

Infrastructure Renewal Reserve 716,104 18,828 10,393 87,170 0 (94,400) 0 Ref No. 727,702 726,497

3,913,273 90,000 56,793 127,170 0 (995,243) (17,804) 3,135,200 3,952,262



$0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000

Plant Reserve

Land and Building Reserve

Landfill Reserve

Sewerage Reserve

Environmental Improvement Reserve

Recreation Reserve

IT and Communications Reserve

Road Reserve

Infrastructure Renewal Reserve

Actual Annual Budget


NOTE 8. RATING INFORMATION

Number

of Rateable Rate Interim Back Total Rate Interim Back Total

RATE Rate in Properties Value Revenue Rates Rates Revenue Revenue Rate Rate Revenue

General Rate $ $ $ $ $ $ $ $ $ $

GRV Townsite 0.074652 1,133 16,265,768 1,214,275 0 0 1,214,275 1,214,275 0 0 1,214,275

UV Mining 0.220435 1,190 21,122,501 4,656,139 (22,049) (6,772) 4,627,317 4,656,139 0 0 4,656,139

Rural 0.110513 27 958,514 105,928 0 0 105,928 105,928 0 0 105,928

Sub-Totals 2,350 38,346,783 5,976,342 (22,049) (6,772) 5,947,520 5,976,342 0 0 5,976,342

Minimum Payment Minimum $

GRV Townsite 694 658 4,204,823 456,652 0 0 456,652 456,652 0 0 456,652

UV Mining 437 620 687,217 270,940 0 0 270,940 270,940 0 0 270,940

Rural 684 14 13,500 9,576 0 0 9,576 9,576 0 0 9,576

Sub-Totals 1,292 4,905,540 737,168 0 0 737,168 737,168 0 0 737,168

Total 3,642 43,252,323 6,713,510 (22,049) (6,772) 6,684,688 6,713,510 0 0 6,713,510

Concession 0 (25,000)

Total amount raised from general rates 6,684,688 6,688,510

Specified area rates 0 263,403

Total rates 6,684,688 6,951,913



Adopted BudgetYTD Actual


NOTE 9. INFORMATION ON BORROWINGS

(a) Debenture Repayments

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

Principal Principal Interest

Repayments Outstanding Repayments

Principal New 2018-19 2018-19 2018-19 2018-19 2018-19 2018-19

Particulars 1-Jul-18 Loans Actual Budget Actual Budget Actual Budget

$ $ $ $ $ $

Community Amenities

99 Coolgardie Effluent 13,960 0 13,985 13,960 (25) 0 203 436


112 Aquatic Facilities 242,674 0 37,031 36,232 205,643 206,442 6,245 10,929

114 Kambalda Swimming Pool 0 1,200,000 0 50,012 0 1,149,988 0 22,148

Transport

115 Binneringie Road 0 950,000 0 115,607 0 834,393 0 7,268

116 Cave Hills Road 0 490,000 0 59,996 0 430,004 0 2,891

Economic Services

113 Coolgardie Post Office 436,335 0 19,518 18,062 416,817 418,273 17,650 25,406

692,969 2,640,000 70,533 293,868 622,435 3,039,100 24,097 69,079

All debenture repayments will be financed by general purpose revenue.

(b) New Debentures

Year Amount 2018-19 2018-19 2018-19 2018-19

Particulars Purpose of the loan loan taken b/fw Budget Actual Budget Balance Actual Balance

$ $ $ $ $

Proposed Loan 114 Swimming Pool Refurbishment 2018 0 1,200,000 0 1,149,988 0

Proposed Loan 115 Haulage Campaign - Binneringie Road 2019 0 950,000 0 834,393 0

Proposed Loan 116 Haulage Campaign - Cave Hills Road 2019 0 490,000 0 430,004 0

There were no new debentures as at the reporting date.

(c) Unspent Debentures

Year Amount 2017/18 2017/18 2017/18 2017/18

Particulars Purpose of the loan loan taken b/fw Budget Actual Budget Balance Budget Balance

$ $ $ $ $

Loan 113 Coolgardie Post Office 2014 197,677 0 0 197,677 197,677




Grant Provider Type Opening YTD Annual Unspent

Balance Operating Capital Budget Budget Revenue (Expended) Tied Grants

(a) (b) (c) (a)+(b)+(c)

$ $ $ $ $ $ $

General purpose funding

Grants Commission - General WALGGC Operating 0 272,981 0 198,233 272,981 254,909 (254,909) 0

Fees And Charges - Administration Reimbursements Operating 0 6,000 0 0 3,249 (3,249) 0

Rates Recovery Legal Fees - With Gst Reimbursements Operating 0 75,000 0 75,000 75,000 50,221 (50,221) 0

Governance

Income - Contributions for Community Chest GrantLithgo Operating 0 20,000 0 0 20,000 4,545 (4,545) 0

Other Governance Reimbursements Operating 0 0 0 0 0 0 0 0

Other Governance Reimbursements Operating 0 500 0 410 500 500 (500) 0

Other Governance Reimbursements Operating 0 0 0 0 0 975 (975) 0

Other Governance Reimbursements Operating 0 0 0 0 0 1,400 (1,400) 0



Law order and public safety

Income FESA Grants DFES Operating 0 7,390 0 6,160 7,390 5,332 (5,332) 0

Health

Nil Operating 0 0 0 0 0 0 0 0

Education and welfare

Income Grants - Kambalda Resource Centre Dept Regional Dept & Lands Operating 0 105,000 0 105,000 105,000 111,127 (111,127) 0

Income Grants - Kambalda Resource Centre Reimbursements Operating 0 0 0 0 0 1,012 (1,012) 0

Other Income - Kambalda Resource Centre Centrelink Operating 0 0 0 0 0 0 0 0

Income grants - Coolgardie Resource Centre Dept Regional Dept & Lands Operating 0 105,000 0 105,000 105,000 101,748 (101,748) 0

Income grants - Coolgardie Resource Centre Various Operating 0 1,500 0 1,250 1,500 0 0 0

Coolgardie Resource Centre Donations Operating 0 0 0 0 909 (909) 0

Housing


Community Amenities


Recreation and culture

Grants & Contributions DSR - Skate Park Non-Operating 0 0 0 0 0 46,000 (46,000) 0

Grants & Contributions Various Operating 0 0 0 0 0 79 (79) 0

Kambalda Recreation Centre CCTV Grant Funding Non-Operating 0 0 39,205 39,205 39,205 37,559 (37,559) 0

Kambalda Recreation Centre Staff Vehicle Contributions Operating 0 0 0 0 0 5,018 (5,018) 0

YTD ActualAdopted Budget

SHIRE OF COOLGARDIE

NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY


NOTE 10. GRANTS AND CONTRIBUTIONS


Grant Provider Type Opening YTD Annual Unspent

Balance Operating Capital Budget Budget Revenue (Expended) Tied Grants

(a) (b) (c) (a)+(b)+(c)

$ $ $ $ $ $ $

YTD ActualAdopted Budget

NOTE 10. GRANTS AND CONTRIBUTIONS

Transport

Income Roads - Regional Road Group Main Roads RRG Non-Operating 0 0 400,000 400,000 400,000 298,715 (30,778) 267,937

Roads Income - Roads to Recovery Department of Transport Non-Operating 0 0 466,579 466,579 466,579 419,710 (419,710) 0

Income Roads - Blackspot MRWA Non-Operating 0 0 759,860 607,888 759,860 0 0 0

Income Roads - Blackspot Federal Non-Operating 0 0 147,720 65,400 147,720 827,390 (827,390) 0

Income Roads - Contributions MLG Oz Pty Ltd Operating 0 246,200 0 246,200 246,200 159,800 0 159,800

Income Roads - Contributions Tawana/Lithgo 17/18 Contributions Operating 0 0 0 0 0 (105,940) 105,940 0

Road Maintenance Main Roads Direct Grant Operating 0 116,739 0 116,739 116,739 116,739 (116,739) 0

Grants Commission - Roads WALGGC Operating 0 236,657 0 177,492 236,657 118,329 (118,329) 0

Other Transport Mining Contributions Operating 0 185,761 0 185,761 185,761 74,781 (74,781) 0

Economic services

Capital Project Grants Coolgardie Post Office & Transit Park Operating 0 8,564 0 8,564 8,564 12,639 (12,639) 0

Regional Records Facility Member Councils & User Fees Operating 0 0 0 0 0 0 0 0

Cashless Card Scheme Indue Limited Operating 0 197,406 0 197,406 197,406 256,842 (256,842) 0

Cashless Card Scheme Various Operating 0 0 0 0 0 607 (607) 0

Other property and services 0

Income - Workers Compensation LGIS Operating 0 10,000 0 8,330 10,000 8,188 (8,188) 0

Income - Fuel Tax Credits ATO Operating 0 20,000 0 16,670 20,000 11,880 (11,880) 0

TOTALS 0 1,614,698 1,813,364 3,027,287 3,422,062 2,834,881 (2,407,145) 427,737

SUMMARY

Operating Operating Grants, Subsidies and Contributions 0 1,614,698 0 1,448,215 1,608,698 1,205,507 (1,045,707) 159,800

Operating - Tied Tied - Operating Grants, Subsidies and Contributions 0 0 0 0 0 0 0 0

Non-operating Non-operating Grants, Subsidies and Contributions 0 0 1,813,364 1,579,072 1,813,364 1,629,374 (1,361,438) 267,937

TOTALS 0 1,614,698 1,813,364 3,027,287 3,422,062 2,834,881 (2,407,145) 427,737


NOTE 11. BUDGET AMENDMENTS

Amendments to original budget since budget adoption. Surplus/(Deficit)

COA Description Council Resolution Classification

No Change -

(Non Cash

Items)

Adjust.

Increase in

Available

Cash

Decrease in

Available

Cash

Adopted

Budget

Running

Balance

$ $ $ $Budget Adoption Opening Surplus (Deficit) 3,195,749Actual Opening Surplus per audited financial report (325,271) 2,870,478

512013 Black Spot - Coolgardie North Road Resolution #242/18 Capital Expenditure (123,480) 2,746,998

120203 Income - Coolgardie North Rd Black Spot Resolution #242/18 Capital Revenue 82,320 2,829,318

174000

Transfer from Road Reserve - Coolgardie North Rd Black

Spot Resolution #242/18 Capital Revenue 41,160 2,870,478

040388 Purchase of Councillor Ipads Resolution #252/18 Capital Expenditure (11,500) 2,858,978

040204

Transfer from IT & Communications Reserve - Councillor

Ipads Resolution #252/18 Capital Revenue 11,500 2,870,478

030175 INCOME - Rates Levied Resolution #017/19 Operating Revenue (34,000) 2,836,478

030184 INCOME - BACK RATES Resolution #017/19 Operating Revenue (6,000) 2,830,478

030275 Grants Commission Resolution #017/19 Operating Revenue 26,011 2,856,489

030279 INCOME - OTHER GENERAL PURPOSE FUNDING Resolution #017/19 Operating Revenue 3,000 2,859,489

030286 FEES AND CHARGES - ADMINISTRATION Resolution #017/19 Operating Revenue 6,000 2,865,489

140780 Fuel Tax Credits Resolution #017/19 Operating Revenue (5,000) 2,860,489

040120 Consultancy Governance Resolution #017/19 Operating Revenue 15,000 2,875,489

040160 Income - Contributions for Community Chest Grant Resolution #017/19 Operating Revenue (50,000) 2,825,489

040100 Executive Services - Members of Council Resolution #017/19 Operating Expenditure 60,000 2,885,489

040308 COSTS ASSOCIATED WITH LEGAL ACTION Resolution #017/19 Operating Expenditure (30,000) 2,855,489

050175 INCOME - FESA GRANTS Resolution #017/19 Operating Revenue 20,000 2,875,489

050208 Animal Control Coolgardie Resolution #017/19 Operating Expenditure 46,826 2,922,315

050308 Law, Order & Public Safety Resolution #017/19 Operating Expenditure 22,348 2,944,663

070113 Health Services Resolution #017/19 Operating Expenditure (153,440) 2,791,223

070113 Health Services Resolution #017/19 Operating Expenditure 28,000 2,819,223

070309 Preventative Services Resolution #017/19 Operating Expenditure 20,000 2,839,223

070509 MOSQUITO & OTHER PEST CONTROL Resolution #017/19 Operating Expenditure 6,000 2,845,223

080201 INCOME GRANTS - KAMBALDA CRC Resolution #017/19 Operating Revenue 8,750 2,853,973

080202 INCOME OTHER - KAMBALDA CRC Resolution #017/19 Operating Revenue (10,200) 2,843,773

080203 Transport Licensing Commission Resolution #017/19 Operating Revenue (15,479) 2,828,294

080220 TRANSWA Resolution #017/19 Operating Revenue (5,591) 2,822,703

080209 Kambalda Resource Centre Resolution #017/19 Operating Expenditure 27,253 2,849,956

080701 INCOME GRANTS - COOLGARDIE CRC Resolution #017/19 Operating Revenue 8,750 2,858,706

080710 Coolgardie Resource Centre Resolution #017/19 Operating Revenue 10,000 2,868,706

090175 Proceeds from Sale of Housing Resolution #017/19 Capital Revenue 263,564 3,132,269

090203 Staff Housing Resolution #017/19 Operating Expenditure (4,000) 3,128,269

090205 Other Housing Resolution #017/19 Operating Expenditure (19,120) 3,109,149

100174 Income - Bin Service with NO GST Resolution #017/19 Operating Revenue 7,116 3,116,265

100175 Income Kambalda Tip Resolution #017/19 Operating Revenue 35,000 3,151,265

100274 Income - Bin Service with GST Resolution #017/19 Operating Revenue (2,405) 3,148,861

100108 Waste Disposal Operating Resolution #017/19 Operating Expenditure (12,000) 3,136,861

100308 Sewerage Coolgardie Resolution #017/19 Operating Expenditure (67,595) 3,069,266

100345 EXPENSE - DEPRECIATION SEWERAGE Resolution #017/19 Operating Expenditure (27,687) 3,069,266

100374 INCOME - RELATING TO SEWERAGE Resolution #017/19 Operating Revenue (5,821) 3,063,445

100445 EXPENSE - DEPRECIATION DRAINAGE Resolution #017/19 Operating Revenue (19,181) 3,063,445

100608 Town Planning and Regional Development Resolution #017/19 Operating Revenue (20,000) 3,043,445

100668 Town Planning & Development Fees Resolution #017/19 Operating Revenue (7,500) 3,035,945

100740 Income Cemeteries Resolution #017/19 Operating Revenue 3,000 3,038,945

100710 Cemetery Operating Resolution #017/19 Operating Expenditure (3,000) 3,035,945

161141 Interest on Loans Resolution #017/19 Operating Expenditure 10,000 3,045,945

110545 DEPRECIATION OTHER RECREATION & SPORT Resolution #017/19 Operating Expenditure (108,953) 3,045,945

100800 Coolgardie Recreation Centre Resolution #017/19 Operating Revenue 20,000 3,065,945

110900 Kambalda Recreation Centre (KCRF) Operating Resolution #017/19 Operating Revenue (50,000) 3,015,945

110908 Kambalda Recreation Centre (KCRF) Activities Resolution #017/19 Operating Revenue 15,000 3,030,945

110915 Kambalda Gym Resolution #017/19 Operating Revenue 18,000 3,048,945

111090 Television and Broadcasting Income Resolution #017/19 Operating Revenue 12,000 3,060,945

111007 Television and Broadcasting Resolution #017/19 Operating Expenditure (6,000) 3,054,945

111114 Heritage Resolution #017/19 Operating Expenditure 15,000 3,069,945

120203 Income Roads - Blackspot Resolution #017/19 Capital Revenue 82,320 3,152,265

120206 Direct Grant - Regional Road Group Resolution #017/19 Operating Revenue 47,445 3,199,710

120220 FAGS - Road Grant Resolution #017/19 Capital Revenue 14,443 3,214,153

120245 EXPENSE - DEPRECIATION TECH SERVICES Resolution #017/19 Non Cash Item 1,017,780 3,214,153

120215 Streets Own Resource Resolution #017/19 Operating Expenditure (5,000) 3,209,153

130208 EXPENSE - COOLGARDIE VISITOR CENTRE Resolution #017/19 Operating Revenue 20,000 3,229,153

130220

EXPENSE - CONSULTANTS SUBSCRIPTIONS & AREA

PROMOTION Resolution #017/19 Operating Expenditure 12,000 3,241,153

130400 INCOME BUILDING Resolution #017/19 Operating Revenue 20,000 3,261,153

130674 INCOME - RELATING TO ECONOMIC SERVICES Resolution #017/19 Operating Revenue (91,436) 3,169,717

130725 Member Council Contributions Resolution #017/19 Operating Revenue (144,000) 3,025,717

130726 User Charges - Regional Facility Resolution #017/19 Operating Revenue (60,000) 2,965,717

130730 Cashless Card Scheme Resolution #017/19 Operating Revenue 137,177 3,102,894

130625 Regional Records Facility Resolution #017/19 Operating Expenditure 200,130 3,303,024

130680 Economic Development Resolution #017/19 Operating Expenditure (30,000) 3,273,024

040204 IT & Associated Costs Resolution #017/19 Operating Expenditure (125,000) 3,148,024

040215 Cost of Operations Resolution #017/19 Operating Expenditure 22,000 3,170,024




COA Description Council Resolution Classification

No Change -

(Non Cash

Items)

Adjust.

Increase in

Available

Cash

Decrease in

Available

Cash

Adopted

Budget

Running

Balance

$ $ $ $

140308 EXPENSE - FUEL & OILS Resolution #017/19 Operating Expenditure (10,000) 3,160,024

140310 EXPENSE - PARTS & REPAIRS Resolution #017/19 Operating Expenditure (25,000) 3,135,024

C11065 KCRF - Security Cameras Resolution #017/19 Capital Expenditure 20,000 3,155,024

C11156 KCRF - Solar Panels Resolution #017/19 Capital Expenditure 12,500 3,167,524

C11158 KCRF - Community Storage Sheds Resolution #017/19 Capital Expenditure 30,000 3,197,524

C13015 Coolgardie Lifestyle Horse Blocks Resolution #017/19 Capital Expenditure 50,000 3,247,524

C13038 Subdivision Feasibility Studies Resolution #017/19 Capital Expenditure 50,000 3,297,524

C11032 Coolgardie Recreation Centre Resolution #017/19 Capital Expenditure 40,000 3,337,524

C11152 Security Cameras Resolution #017/19 Capital Expenditure 5,000 3,342,524

C11153 Kitchen Resolution #017/19 Capital Expenditure 2,500 3,345,024

C11160 CCRF - Safer Communities Lighting & CCTV's Resolution #017/19 Capital Expenditure (4,000) 3,341,024

C11161 KCRF - Foot Traffic Counters Resolution #017/19 Capital Expenditure (32,000) 3,309,024

C12044 Kambalda Depot Resolution #017/19 Capital Expenditure 15,000 3,324,024

C12045 Coolgardie Depot Resolution #017/19 Capital Expenditure (15,000) 3,309,024

C04003 IT Upgrades Resolution #017/19 Capital Expenditure (11,500) 3,297,524

C04014 Electronic Noticeboards Resolution #017/19 Capital Expenditure (15,000) 3,282,524

C04016 Portable PA System Resolution #017/19 Capital Expenditure 15,000 3,297,524

C11029 Coolgardie Library Shelving Resolution #017/19 Capital Expenditure 3,000 3,300,524

C11033 Coolgardie Gym Equipment Resolution #017/19 Capital Expenditure 5,000 3,305,524

C11157 Coolgardie Museum Records Resolution #017/19 Capital Expenditure 10,000 3,315,524

C13043 Visitor Centre Air Conditioning Resolution #017/19 Capital Expenditure 3,500 3,319,024

C13044 Visitor Centre Coffee Machine Resolution #017/19 Capital Expenditure 2,500 3,321,524

C13045 Visitor Centre Fridges Resolution #017/19 Capital Expenditure 2,000 3,323,524

C12033 Recreation & Community Vehicle Resolution #017/19 Capital Expenditure 40,000 3,363,524

C12061 KCRF Generator Resolution #017/19 Capital Expenditure 90,000 3,453,524

C12062 KCRF Generator Trailer Resolution #017/19 Capital Expenditure 10,000 3,463,524

C12063 CCRF Generator Resolution #017/19 Capital Expenditure 70,000 3,533,524

C12064 CCRF Generator Trailer Resolution #017/19 Capital Expenditure 10,000 3,543,524

C12067 Coolgardie Refuse Site Generator Resolution #017/19 Capital Expenditure 20,000 3,563,524

C12042 Skid Steer Loader Resolution #017/19 Capital Expenditure 20,000 3,583,524

C12037 Mitsubishi Truck Resolution #017/19 Capital Expenditure (10,000) 3,573,524

C12038 Parks & Gardens Trailer Resolution #017/19 Capital Expenditure 1,850 3,575,374

C12065 Parks & Gardens Truck Resolution #017/19 Capital Expenditure 135,804 3,711,178

C12066 Pavement Sweeper Resolution #017/19 Capital Expenditure 6,399 3,717,577

C12068 Side Tipper Resolution #017/19 Capital Expenditure (56,364) 3,661,213

BS035 Blackspot Renou Street Resolution #017/19 Capital Expenditure (7,226) 3,653,987

BS036 Blackspot Jobson Street Resolution #017/19 Capital Expenditure 3,622 3,657,609

BS002A Coolgardie North Road - Widening Resolution #017/19 Capital Expenditure (123,480) 3,534,129

R002 Coolgardie North Road Construction Resolution #017/19 Capital Expenditure 140,454 3,674,583

R052 Jaurdi Hills Road Resolution #017/19 Capital Expenditure 25,000 3,699,583

R110 Hopbush Street Resolution #017/19 Capital Expenditure (13,200) 3,686,383

R053 Ladyloch Road Resolution #017/19 Capital Expenditure (2,420) 3,683,963

R153 Bayley Street North Resolution #017/19 Capital Expenditure 89,676 3,773,639

C11130 Kambalda Entry Statement Resolution #017/19 Capital Expenditure 60,000 3,833,639

C11131 Playground Renewal Resolution #017/19 Capital Expenditure (5,000) 3,828,639

C11132 Coolgardie Playground Renewal Resolution #017/19 Capital Expenditure 5,000 3,833,639

C13041 Town Entrance Banners Resolution #017/19 Capital Expenditure 25,000 3,858,639

C13042 Christmas Banners Resolution #017/19 Capital Expenditure 10,000 3,868,639

RS005 Coolgardie Waste Site Resolution #017/19 Capital Expenditure (50,000) 3,818,639

C10014 Sewerage Generator & Trailer Resolution #017/19 Capital Expenditure 25,000 3,843,639

C10015 Sewerage Fencing Resolution #017/19 Capital Expenditure 10,000 3,853,639

721000 Transfer from Plant Reserve Resolution #017/19 Capital Revenue (6,399) 3,847,240

724000 Transfer from Sewerage Reserve Resolution #017/19 Capital Revenue 67,595 3,914,835

730000 Transfer from IT & Communications Reserve Resolution #017/19 Capital Revenue 11,500 3,926,335

740000 Transfer from Road Reserve Resolution #017/19 Capital Revenue 41,160 3,967,495

750000 Transfer to Infrastructure Reserve Resolution #017/19 Capital Revenue (771,746) 3,195,749

710000 Proceeds from Loans Resolution #060/19 Capital Revenue 215,000 3,410,749

161142 Principal on Loans - Kambalda Swimming Pool Resolution #060/19 Operating Expenditure 50,012 3,460,761

161162 Principal on Loans - Binneringie Road Resolution #060/19 Operating Expenditure 115,607 3,576,368

161162 Principalon Loans - Cave Hills Road Resolution #060/19 Operating Expenditure 59,996 3,636,364

161141 Interest on Loans - Kambalda Swimming Pool Resolution #060/19 Operating Expenditure 12,148 3,648,512

161163 Interest on Loans - Binneringie Road Resolution #060/19 Operating Expenditure 7,268 3,655,780

161163 Interest on Loans - Cave Hills Road Resolution #060/19 Operating Expenditure 2,891 3,658,671

C11018 Kambalda Swimming Pool Resolution #060/19 Capital Expenditure (1,755,720) 1,902,951

R155 Cave Hills Road Resolution #060/19 Capital Expenditure 490,000 2,392,951

750000 Transfer from Infrastructure Reserve Resolution #060/19 Capital Revenue 802,798 3,195,749

728000 Transfer from Environmental Reserve Resolution #061/19 Capital Revenue 123,000 3,318,749

A1202 Kambalda Airport Resolution #061/19 Operating Expenditure (123,000) 3,195,749

728000 Transfer from Environmental Reserve Resolution #061/19 Capital Revenue 35,000 3,230,749

C12901 Kambalda Airport Development Resolution #061/19 Capital Expenditure (35,000) 3,195,749

721000 Transfer from Plant & Equipment Reserve Resolution #061/19 Capital Revenue 46,000 3,241,749

C12901 Kambalda Airport Development Resolution #061/19 Capital Expenditure (46,000) 3,195,749

Adopted Budget Cash Position as per Council Resolution 3,195,749


NOTE 12. TRUST FUND

Funds held at balance date over which the Shire has no control and which are

not included in this statement are as follows:

Opening

Balance Amount AmountClosing

Balance

Description 1 Jul 18 Received Paid 30 Apr 19

$ $ $ $

Bonds 117,077 55 0 117,132

BRB Building Levy 4,133 505 (760) 3,878

Election Nominations 440 0 (80) 360

BCITF Training Levy 18,526 34,547 (42,631) 10,442

Held for Clubs 43,729 0 0 43,729

Miscellaneous Monies 42,804 75,353 (65,001) 53,156

GRS Records Facility 27,778 208,541 (45,210) 191,109

Unknown deposits 1,680 0 32,574 34,254

256,167 319,001 (121,108) 454,060




NOTE 12. EXPLANATION OF MATERIAL VARIANCES

Reporting Program Variance Variance Var.Timing/

Permanent Explanation of Variance

Revenue from operating activities $ %

Governance 7,010 1,710% p Timing Not Material

General Purpose Funding 43,650 1% q Permanent Mining Interim Rates

Law, Order, Public Safety (258) (1%) q Timing Not Material

Health 17,628 881% p Permanent Building Applications

Education and Welfare 32,336 14% p Permanent Kambalda Resource Centre Grants

Housing 66,930 85% p Permanent Profit on Sale of 110 Forrest Street, Coolgardie

Community amenities 29,211 3% p Permanent Refuse Site Fees & Charges

Recreation and Culture 5,915 4% p Timing Not Material

Transport (363,974) (50%) q Timing Black Spot Funding

Economic Services 68,175 25% p Permanent Cashless Card Scheme

Other Property and Services 13,436 161% p Permanent Parental Leave Payment & Other Minor Reimbursements


Governance 114,220 8% p Timing Employee Costs & Training/HR Costs

General Purpose Funding 23,733 12% p Timing Employee costs relating to Rates

Law, Order, Public Safety (11,732) (7%) q Permanent Bush Fire Management Control

Health (28,552) (16%) q Permanent St Johns Health Contract Services

Education and Welfare 57,011 20% p Permanent Kambalda & Coolgardie Resource Centre Operating Costs

Housing 3,987 2% p Timing Not Material

Community Amenities 96,550 7% p Permanent Vandalism Sewerage Costs

Recreation and Culture 99,417 4% p Permanent Parks & Gardens

Transport 121,587 3% p Permanent Depreciation adjustment resulting from 17/18 Fair Values

Economic Services 112,957 12% p Permanent Records Facility & Coolgardie Visitors Centre

Other Property and Services (74,082) (37%) q Timing Public Works Overheads & POC allocations


Add back Depreciation (15,358) (0%) q Permanent Depreciation adjustment resulting from 17/18 Fair Values

Adjust (Profit)/Loss on Disposal (51,285) (324%) q Permanent Profit from sale of property

Amount attributable to operating activities


Grants, Subsidies and Contributions (183,198) (10%) q Timing Predominately road funding

Proceeds from Disposal of Assets 208,722 481% p Permanent Sale of 110 Forrest Street, Coolgardie

Furniture & Equipment 3,997 24% p Timing Timing of asset acquisitions

Plant & Equipment (77,245) (32%) q Timing Timing of asset acquisitions

Parks & Ovals 92,831 47% p Timing Timing of asset acquisitions

Footpaths 90,000 0% p Timing Timing of asset acquisitions

Sewerage 35,000 100% p Timing Timing of asset acquisitions

Infrastructure Other 190,492 53% p Timing Timing of asset acquisitions



Details and explanations of the material variances reflected on the Statement of Financial Activity are provided below as required by Local Government (Financial

Management) Regulation 34(1) (d).pq Indicates a variance between Year to Date (YTD) Budget and YTD Actual data as per the adopted materiality threshold of

$10,000 and 10%.


Shire of Coolgardie Management Report for the period ended 30 April 2019

PENDING / OUTSTANDING ITEMS

Topic Matter Raised

Date Identified

Explanation Action Required Priority Status Comment Projected Completion

Financial Management Review

Various May 2019 The recently completed FMR highlighted some areas that will require to be addressed.

Implement an Action Plan for addressing the matters raised in the FMR.

HIGH Pending An action plan will be implemented to address the items raised in the most recent FMR. These items on the action plan will form part of the ongoing tasks to be completed in the Monthly Checklist.

TBA

Trust Interest

earned April 2019 The interim audit identified

that interest being earned on the trust account is being incorrectly shown as operating revenue. Interest earned on trust should be apportioned to trust monies held in the account.

Any interest earned on the trust account should be apportioned to trust monies held in the account. Staff to liaise with auditors to implement the most practical solution.

HIGH Pending The matter was discussed with the auditors during the interim audit. Records have been requested from the bank to identify the total amount of interest earned backdated as far as possible. A request has also been made to make the trust account “non-interest rearing” to avoid interest being earned on the account balance going forward.

June 2019

Financial Management Review

Various August 2018

The FMR highlighted areas of non compliance and high priority that require to be continually addressed.

Implement a plan for addressing the matters raised in the FMR

HIGH Ongoing Continually being addressed on an ongoing basis. An updated checklist to be implemented on completion of the management report received for the FMR completed in April 2019.

June 2019


CLOSED ITEMS

Topic Matter Raised

Date Identified


Rates Reconciliation April 2019 The interim audit identified that monthly rates reconciliations were not being balanced or independently reviewed

Monthly rates to be reconciled and documented that independently reviewed

MEDIUM Closed/ Ongoing

While raised during the audit process, this matter had previously been discussed with the external rates officer. Reconciliations and independent reviews now being documented.

April 2019

Payroll Audit Trail April 2019 The interim audit identified

that changes to employee details were not being identified in the Synergy Soft audit trail

Any changes to employee records are to be tracked via the audit trail in Synergy.

HIGH Closed/ Ongoing

It is important that any changes to employee details are accurately recorded and tracked to maintain accurate record keeping and to minimise the risk of fraudulent activity. This matter was addressed as soon as it was raised during the interim audit.

April 2019

Creditors Audit Trail April 2019 The interim audit identified

that the audit trail for any changes to creditor details was not being reviewed prior to the payment, rather they were being reviewed after the payment had been made.

The audit trail to be completed and independently reviewed prior to any creditor payments


It is important that any changes to creditor details are reviewed “prior” to creditor payments to minimise the risk of fraudulent activity. This matter was addressed as soon as it was raised during the interim audit.

April 2019

Trust Reconciliation Nov 2018 Noted that the bank was

unreconciled Trust account to be reconciled at the end of each month


Trust account reconciliation completed and balanced back to Trust Ledger. Reconciliations required to be completed every month as part of the normal month end process

March 2019


Topic Matter Raised

Date Identified


Debtors Negative Balances

May 2018 There are still some negative debtors balances

Investigate the existing negative balances


While there are still some negative balances, all negative balances have been accounted for. Reconciliations required to be completed every month as part of the normal month end process

March 2019

Accrued Expenses

Reconciliation Nov 2018 There are some amounts accrued into the 17/18 financial year that still to be reversed in 18/19 year

Amounts sitting in Accrued Expenses account to be offset against expenditure shown in 18/19

LOW Closed All accrued expenses have been allocated to the P&L.

March 2019

Asset Reconciliations

Disposals & Acquisitions

Sep 2018 Disposals and Acquisitions not processed in Synergy

Process asset transactions in Synergy & reconcile back to GL


Asset reconciliations completed. All new & disposed assets to be processed in Synergy in a timely manner.

March 2019

Municipal Bank Reconciliation Nov 2018 During the compilation of

the Monthly financial Statements it was noted that the bank was unreconciled

All bank accounts are to be reconciled at the end of each month

HIGH Closed / Ongoing

All reconciliations now completed manually and being balanced at the end of each month. This needs to be completed on an ongoing basis

December 2018

Records Facility Bank

Reconciliation Nov 2018 It was noted that the records bank account is unreconciled

Records Facility bank account to be reconciled at the end of each month


Reconciliation completed and balanced back to the records facility bank statements. This needs to be completed on an ongoing basis

December 2018


Topic Matter Raised

Date Identified


Business Activity Statements

Processing & Lodgement of Statements

Nov 2018 Identified that while activity statements were being entered into the ATO portal not all statements had been lodged with the ATO

Monthly activity statements need to be lodged with ATO & payments made in a timely manner


All activity statements have been lodged for the current periods. An amount of $2,100 was refunded by the ATO for penalties previously incurred for late lodgements.

December 2018

Records Facility

Accounting transactions

Nov 2018 Identified during the final audit that transactions should not be appearing in the Shire’s GL

All transactions for 18/19 financial year to be reallocated


All revenue and expenditure costs have been removed from the Shire’s GL This needs to be completed on an ongoing basis.

December 2018

Gross Salaries Reconciliation Nov 2018 The Gross Salaries

account is out of balance due to amounts accrued in 17/18

Both GL accounts are to reconcile to one another

MEDIUM Closed / Ongoing

Both GL accounts need to reconcile back to one another to ensure salaries are allocated to jobs.

December 2018

Depreciation Reconciliation Dec 2017 Full year depreciation in

Asset Register does not reconcile to the GL

Reconcile Asset Register with the general ledger

MEDIUM Closed All Infrastructure fair values completed and depreciation now being run in Synergy.

December 2018

Debtors Outstanding

Balances May 2018 Outstanding debtors are

not being followed up in a timely manner.

Outstanding debtors to be followed, particularly those sitting in 90+ days.

MEDIUM Closed / Ongoing

Outstanding debtors now being followed up in a more timely manner.

September 2018

Debtors Provision for

Doubtful Debts

May 2018 The current provision for doubtful debts is $1,924,556.

The provn for doubtful debts is adjusted to reflect the likelihood of currently balances not being received.

MEDIUM Closed O’Dea Ward assessments written off and provision for doubtful debts increased to allow for potentially impaired outstanding balances.

September 2018


Salt Lake Mining Pty Ltd ABN – 26 162 824 473

Level 2, 14 Ventnor Avenue, West Perth, WA, 6005

T +61 8 9476 2900F +61 8 9476 2999

21st May 2019 Shire of Coolgardie PO Box 138 Kambalda, WA 6442

Application for RAV Permits – Durkin Road

Dear James, Thank you for taking the time today to discuss the permitting policy and the approval process that is required. We are looking forward to working with you and as discussed we are currently working on the purchase of the Higginsville operation that will secure the future for both the Beta Hunt and Higginsville operations in the region. RNC are currently going through a reset phase at Beta Hunt in which we have a 40,000 metre drilling program under way. We have recommenced mining with the aim to ramp up the mine to 45Kt per month over the next six months. We would like to propose an application for a six month period from the 1st of May until the 31st October being 45Kt per month, 270Kt for the period. If you have any concerns please contact myself on 0439 094 734 to discuss. Kind Regards. Christian Ridley Finance Manager Salt Lake Mining Pty Ltd


Evolution Mining Business Case for Shared Value Project

Page 1 of 11

Reinstatement of Ben Prior Park, Coolgardie

Sponsorship Request Length of EVN support: 1 year EVN support requested: $177,170 The aim of this project is to reinstate the oldest open-air mining museum in the Goldfields region – Ben Prior Park. The Park contains extremely rare mining items dating back to 1894 during the goldrush when Coolgardie was the third largest town in Western Australia (after Perth and Freemantle). Over the last 30 years, the Park has become dilapidated and no longer meets modern tourists’ expectations. Local community members have reported a decreased attendance at the Park despite the uniqueness of the asset. Visitors and Goldfields residents have also commented on the degradation of the Park over the years. The Ben Prior collection is considered by local historians as eccentric and quirky with unique items from the gold rush era. It fails, however, to tell the stories of the mining industry and early settlers to the Goldfields region. Stakeholders engaged in the project concept phase have expressed that, with an aging population in the region, it is imminent that local and historical stories are captured for future generations. As an example, the Gold Industry Group provided interpretation on its website about the mining windlass in the photo below. The Group reported that it “comes from the era of gold diggers—the men who mined with a pick and shovel. The windlass technology originated with raising water from wells, perhaps as far back as the 1300’s in China.” As expressed above, these descriptions are not available and therefore, the items are said to hold little or zero significance to visitors and the community. Reliance currently falls on the older generation to provide these stories with many engaged in this project expressing concern that without their input, interpretation on items will not only be lost but, in the future, items such as the below may be disposed of due to a lack of understanding of their significance. Mining Windlass Example



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History of the Park The late Ben Prior was a Coolgardie resident, prospector and garage owner. Whilst prospecting in the area, he collected items from Coolgardie’s mining and farming early years. Ben placed the objects in a park that has since became an open-air museum, owned by the Shire of Coolgardie for the benefit of the community and visitors. The living history collection includes mining equipment such as shaft winder wheels, a drilling rig, steam engine, stamp battery, a windlass with the old support frame and the bucket used by the early gold diggers. On display are antiquated mechanical farming tools and horse-drawn wagons, in addition to a shed with vintage cars. At the front of the park there are sculptures of historically significant people from the region including a prospector riding a camel (which has lost his body parts with only his legs remaining). Ben Prior Park is located on the main street of Coolgardie, at the corner of Hunt and Bayley Streets. The Park is always open, and admission is free.

Project Consultations 12 October 2018 The Shire of Coolgardie President, Malcolm Cullen and Mia Hicks (Mia Hicks Consulting) met with Peter Green (retired mining engineer and historical mining equipment advisor to Hananns North Tourist Mine) and Victor Dale (retired underground miner, Coolgardie resident and author/poet) to obtain advice on the works required to revitalise the Park. Information gathered included:

• identification of items of historical significance, • examples of other mining tourism park models in Australia, • restoration methods required, • interpretation and grouping solutions for the items • landscaping solutions

December 2018 The Shire of Coolgardie Council approved the development of a project proposal to Evolution Mining detailing the proposed scope of works and costings to revitalise Ben Prior’s Park as a tourist attraction. January 15, 2019 Meeting with Dianne Newell, Mia Hicks (Mia Hicks Consulting), Malcolm Cullen (Shire of Coolgardie President), and Peter Green. Discussions included:

• Business Case requirements • Requirement of a site survey to obtain quotations and develop a site plan • Stakeholder involvement



Page 3 of 11

January 30, 2019 Meeting between Mia Hicks (Mia Hicks Consulting) and Matt Jones (Evolution Mining)

• A site survey including ariels of all items to be provided by Evolution and once completed, Evolution can also assist with marking and pegging out items/pathway, if required

• Site survey will assist in formulising a plan for the park – Evolution will be able to superimpose items such as a gazebo on the plan which will guide sizes etc.

• Estimated completion date for survey – 11 February 2019

January 30, 2019 Attendees – Mia Hicks, Malcolm Cullen (Shire President), Leanne Shilton (Community and Recreation Officer), Brendan Shilton (Local Builder), Vic Dale and Max King (Community members)

• Shire of Coolgardie will photograph all the items and categorise them in terms of industries or timeline. Descriptions will also be drafted.

• Meeting will be organised with Coolgardie and Kambalda Men’s Sheds to determine which items can be restored and what is required to restore the items. It was acknowledged that items will take time to restore by Men’s Sheds given their memberships capacity

7 February 2019 Visit to the Department of Parks and Wildlife to obtain information provided on gazebo suppliers including best options for maintenance and life of asset. GLSC Rangers –contacted Anthony Sherlock (Manager) on to ascertain which items of the proposed project the the Rangers can provide services. It was suggested that trails and landscaping activities would be appropriate given their expertise gained from other projects. Labour is charged at a rate with materials supplied by the client. MH will contact Anthony when the site plan is finalised. Anthony Sherlock has since provided an estimate of labour costings which has been included in the budget. 22 February 2019 Discussion with Laura Dwyer (Community and Recreation Officer), Mia Hicks (Mia Hicks Consulting) and Dianne Newell, Evolution Mining

• Site survey required for quotations • Requirement for Business Case to be submitted asap • Letter of Support required from Shire President or CEO

Current Status On 18 December 2019, the Shire of Coolgardie resolved to – “Support the development of a project proposal to Evolution Mining outlining the works required and costings to revitalise Ben Prior’s Park as a tourist attraction”. As at March 18, 2019, the Shire of Coolgardie’s Tourism Manager has taken photos of all the items at Ben Prior Park and, with the assistance of a historical interpreter, identified the items of significance. Where information was available, dates and descriptions have also been sourced and are now available for



Page 4 of 11

several items. The Coolgardie and Kambalda Men’s Shed members are currently examining the photos to ascertain which items require works and to assist with grouping into industries. Consultation with numerous local and historical stakeholders have identified the following works are required to revitalise Ben Prior Park -

Work Required Description

Construction of a gazebo Erect gazebo in middle of park with interpretive signage – provides shade for visitors

Installation of a pathway Install a pathway to each interpretive area

Statues of significant people of Goldfields history

Repair concrete and re-paint the statues

Landscaping Woodchip landscaping in various areas around park

Headframe Remove and replace existing headframe that has no historical significance with one donated to the Shire from the 1890’s (manufactured in England)

Equipment (Wood) – estimated 25 items

Move all wood items to under cover area – repair as required and paint with linseed oil

Undercover Lean-to – existing Extend existing lean-to – this will improve visitor access

Undercover Lean-to – new Construct new lean-to with alley way through the middle for visitors to walk through. The new lean-to will provide additional space to display items on each side of the lean-to and preserve items. Historians have confirmed that appropriate areas for storage of items may attract new machinery donations

Security Install security lighting and CCTV

Nature Playground Install small nature playground to provide parents/carers time to explore the museum and read the proposed interpretation signage

Interpretation Signage Shire to provide photos of working items/equipment from the early years. A mining historian will complement these photos with descriptions.

Interpretation – Equipment Group equipment into separate areas of the Park (i.e. agriculture, mining, town life) which will provide visitors with an improved understanding of early mining in Coolgardie



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Economic Outcomes The projected economic outcomes for this project will be to -

• Attract visitors by establishing local and regional tourism experiences (400,000+ pass-by vehicles in Coolgardie per annum)

• Attract Western Australia’s “self-drive” tourist market by marketing the reinstated Park – increase visitor length of stay, develop a regional day trip destination

• encourage a conservative 10% of the 400,000+ vehicles driving through Coolgardie to visit the Park and other historical assets, stay awhile and spend money – generating $5.48 million in additional spend over a ten-year period

• Expand regional tourism product offerings through promotion at the Visitor Centre and achieve economic benefits by promoting day-visits from the neighbouring city of Kalgoorlie-Boulder (population 29,875)

• attraction of visitation and consumer activity to the town centre – local spend The Coolgardie Post Office Complex, located across from the Park, recently achieved $1.2M in funding from the Federal Government and Lotterywest to repurpose the interior areas of the Shire owned historic building. The aim of the project is to create visitor and community spaces including:

• outdoor seating/BBQ area, • re-establishment of the Gaol yard museum (one of only four in Western Australia) • refurbished male/female toilets, • mini-art gallery spaces, large gallery and function areas and • an Indigenous art and interpretive display area.

It is anticipated that this project will complement the reinstatement of Ben Prior Park by creating a unique tourism package that will stimulate additional visits to the town centre.

Education Outcomes The Shire of Coolgardie’s aims to foster Indigenous employment in the region. The ABS Statistics 2016 Census identifies that more than 21% of Coolgardie’s total population identify themselves as Aboriginal and Torres Strait Islander people. This is higher than the Western Australian average of 3.1% and the Australian average of 2.8%. The Shire’s Community Strategic Plan 2018 to 2028 articulates an aspiration to be “A thriving local economy” with the goal to “Provide Support for Traineeship Development.” This will be achieved by –

• Collaborating with education providers and industry to enhance the development of local traineeships

• Advocating for training and employment opportunities delivered in the Shire • Initiating training opportunities that will lead to long term employment



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Ngalla Maya, a non-profit organisation, has expressed an interest in leasing office space in the town centre. The organisation’s aim is to transform the lives of Indigenous communities through the provision of education, training and employment. The Shire and Ngalla Maya have established a confidential MOU whereby the parties “agree to work together to explore the following benefits to the local and regional Indigenous community -

• Build relationships and understandings with potential employers • Undertake training and/or education leading to qualifications • Improving individual and family wellbeing • Culturally appropriate one-on-one mentoring • Offering clients links to educational services, to increase their basic reading, writing, and maths

skills as well as provide pathways towards Tertiary Education.”

The Shire intends to provide Ngalla Maya with an option to engage in the project for the benefit of their trainees. In addition, the Goldfields Employment and Training Services and the Shire of Coolgardie have also signed an MOU to work together with the organisation expressing an interest in providing participants towards the development of the project. The Goldfields Land and Sea Council have provided a quotation for Ranger services for landscaping activities and trail installation.

Health Outcomes The Shire of Coolgardie has engaged with the Men’s Shed in Coolgardie and Kambalda on this potential project. The purpose of Men’s Sheds is to promote and deliver on men’s health and wellbeing and in doing so, instil a sense of pride in the community. Kambalda and Coolgardie are isolated areas, with limited opportunities for men to mix with one another, other than at sporting clubs, pubs and at work. The Men’s Sheds aim provide people with an outlet to socialise, converse on their mental/physical health and ultimately, offer the community an opportunity to participate in projects designed and operated for community benefit. As such, there has been significant interest by both organisations to contribute to the project; specifically, the restoration of the historical items. Despite high membership numbers, both organisations have recently suffered from a decline in active memberships, it is anticipated that this project will stimulate engagement within the organisations.



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Project Objectives

Outcomes Performance Measure method

1 Contribute to the development of the tourism industry

Increased visitors recorded at visitor centre – aim is to grow from 2% to 10% in five years

2 Engagement with Goldfields-Land and Sea Council Installation of trail and training provided to participants

3 Provide GETS with the opportunity to contribute to the works

Work towards obtaining hours towards Certificates in carpentry, machinery and concreting

4 Instil community pride in revitalised asset

Community Survey – level of satisfaction with park revitalisation

5 Complement the $1M revitalisation of the Coolgardie Post Office Complex Increase in visitor numbers and activated town centre

6 Market Park to tourism operators for inclusion in tours to Coolgardie Attendance by tourism operators

7 Men’s Shed contribution to revitalisation of assets Number of items restored

8 Attraction of other historical mining equipment assets Number of items donated

9 Capture historical information from aging population to ensure the significance of the items are recorded

Interpretation of items – installation of signage

10 School tours – history of mining provided to primary and high school students

Include as part of the museum tours provided to students (1 to 2 per month)



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Project Phases

Estimated Completion Dates

Project Outcome Key Milestones

3 June 2019 Park site plan and approvals

- Site survey - Consultation with historians/community members

to guide placement of items and interpretation - Approval from Council to commence project - Present site plan concept to community - Finalise the site plan - Building approvals for lean-to and gazebo

17 June 2019 Preliminaries –

ground works - Shire to level ground and engage with GETS for

involvement - Move equipment via crane to allow space for

installation of gazebo, lean-to and lean-to extension

- Items that are not deemed historically significant – consideration by Council for disposal

2 December 2019 Construction Works

and Restoration - Build lean-to, extend existing lean-to and install

gazebo - Move equipment via crane into position including

wood items to new lean-to, select items for restoration and transport to either Coolgardie or Kambalda Men’s Sheds

- Install lighting and CCTV

February 2019 Landscaping - Pathway and landscaping– Goldfields Land and Sea Council

- Nature Playground installed - Statues repaired

April 2019 Interpretative

Signage - Narrative developed for identified items - Signage installed



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Budget

Items of Expenditure

Description Estimated Costing Quote

Undercover Lean-to

Extend existing lean-to in order to provide visitor access to items

$18,950

Yes

Undercover Lean-to (construct – approx. 17.5m long x 7m wide)

Construct new lean-to with alley way through the middle for visitors to walk through. The benefits include - additional space to display items on each side of the lean-to, preservation of items from environment and possible attraction of new items (given appropriate storage facility in place)

$17,220 Yes

Security Lighting Install security lighting – four flood lights on existing poles, lighting in gazebo and lean-to

Install new pole for security lighting including new power feed with GPO

$20,000 Yes

Security Cameras Supply and install 3 x External 6Mp Dome Cameras to new light pole.

Supply and Install Wireless Link back to Rec Centre NVR

$5,000 Yes

Gazebo – 5.7m Federation style gazebo including 12-seater picnic table – supply only

$11,000 Yes

Nature Playground Install small nature playground to provide parents/carers time to explore the museum and read the proposed interpretation signage

$40,000 Yes

Project Management

Subcontractors (erect gazebo, supervise pathway

$25,000 Estimated



Page 10 of 11

Items of Expenditure

Description Estimated Costing Quote

and movement of equipment, engage with GETS/GLSC)

Trail Development Goldfields Land and Sea Council Staff hours, Woodchips, and Patio tubing

$20,000 Discussions with GLSC and SOC re: cost of materials

Restored Items Men’s Shed Materials (parts, paint)

$15,000 Estimated based on discussions with Men’s Shed members.

Signage & Interpretation

Installation of metal signs and contract historian to interpret and provide narration for key items

$20,000 Estimated based on project scope

Statues Restoration Activities $15,000 Estimated based on discussions with artists and historians

Estimated total cost $207,170

In-kind Contributions

Works Required

Description Proposed Organisation

Interpretation – Equipment Group equipment into separate areas of the Park (i.e. agriculture, mining, town life) which will provide visitors with an improved understanding of early mining in Coolgardie.

Shire of Coolgardie

Interpretation – Equipment

A mobile crane will be required to relocate items in the Park

Evolution Mining

Headframe Remove and replace existing headframe that has no historical significance with one donated to the Shire from the 1890’s (manufactured in England). A mobile crane will be required.

Victor Dale, Coolgardie Resident – donation of headframe Evolution Mining – movement of items



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Works Required

Description Proposed Organisation

Historical Items - Repair Men’s Sheds to revitalise equipment/items

Kambalda and Coolgardie Men’s Sheds

Ground Works Shire to level ground and engage with GETS for assistance

Shire of Coolgardie

Other Funding The Shire intends to allocate $30,000 cash towards the project, pending Council approval.


Governance

DATE RES. No.

ACTION REQUIRED

Ordinary Council Meeting 26 April 2016 26 April 16 068/16 COUNCIL RESOLUTION: # 068/16

That Council 1. Authorise the Chief Executive Officer or his delegate to

negotiate an agreement between Goldfields Masonic Homes Inc and the Shire of Coolgardie for the sale of the six units, known as Montana Homes for a total of $30,000.00 (being $5,000.00 per unit), with Masonic Homes Inc to provide a written commitment to construct an additional two units subject to Grant funding availability.

2. Advise the Minister for Lands of their support for the transfer of the Management Order over Reserve 35500, Lot 2126 of the units known as Montana Homes, 1, 3, 5, 7, 9, 11

Hunt Street Coolgardie to Goldfields Masonic Homes Inc 3. Advertise the proposed disposal of Reserve 35500, Lot

2126 to Goldfields Masonic Homes Inc. in accordance with Section 3.58 of the Local

Government Act 1995. 4. Authorise the President and Chief Executive Officer to

affix the Common Seal and sign the associated contract documents.

In Progress. Meeting to be held with Montana Homes On 31st May 2019.

Ordinary Council Meeting 28 November 2017 28 Nov 17 262/17 COUNCIL RESOLUTION: # 262/17

That Council: 1. SUPPORTS investigations into the partnership

arrangements to provide government housing within Kambalda

2. APPROVES undertaking investigations on the delivery of Government Housing within the townsite of Kambalda which comprise the following: -

a. Agreement terms the timeframe b. Site identification c. Costs associated with the construction of the

three houses d. Land Tenure options, costs and benefits e. Preliminary small lot subdivision design,

costs, timeframe

In Progress Site review ongoing. Shire President and CEO met with Kyle McGinn to ask for assistance to arrange a meeting. DOH has been in contact with the CEO to


3. AUTHORISES the Chief Executive Officer to undertake investigations on the potential of developing a small lot subdivision (up to 10 lots).

discuss possible partnership Meeting proposed in April 2019 to progress housing

27 Feb 18 017/18 COUNCIL RESOLUTION: # 017/18 That Council: 5. SUPPORT the finalisation of the closure of Tindals Road,

Coolgardie pursuant to Section 58 of the Land Administration Act 1997, comprising the

a. Release of road reserve from the Southern Section of the intersection of Tindals Road and the Mine Bypass Road in accordance with Council Plan 12-056 Ladyloch Road Preliminary Plan.

b. All costs associated with advertising and survey as part of the disposal to be borne by Focus Minerals Pty Ltd.

c. That Council indemnifies the Minster for Lands against any costs or compensation claims arising from the dissolution of land, Tindals Roads, within the Shire of Coolgardie, on the plan approved by the Chief Executive Officer.

6. ADVISES the Department of Lands that the Shire of

Coolgardie is pursuing the re-dedication of the land referred to as the former Londonderry Road in accordance with Section 56 of the Land Administration Act 1997.

In progress Request being processed by DPLH. Infrastructure agency information requested. Meeting proposed in April 2019 with DPLH to progress dedication.

27 Feb 18 018/18 COUNCIL RESOLUTION: # 018/18 That Council:

1) ENDORSES the dedication of the realigned subject road (currently referred to as the realigned Lady Loch Road) pursuant to Section 56 of the Land Administration Act 1997 as shown on the attached Plans.

2) ENDORSES submission to the Minister pursuant to Section 56 of the Land Administration Act 1997 for the dedication of the realigned Lady Loach Road, comprising: - a. Location sketch map of the proposed road

In Progress Request being processed by DPLH. Meeting proposed in April 2019 with DPLH to progress dedication.


b. agrees in writing to cover the costs associated with the preparation of survey documentation to create the road reserve.

c. Provides contact details of the applicants nominated Surveyor.

3) AUTHORISES the Chief Executive Officer to prepare the survey plans and documentation associated with the road dedication of the realigned Lady Loch Road with costs to be borne by the Shire of Coolgardie.

27 Feb 18 028/18 COUNCIL RESOLUTION: # 028/18 That Council:

• SUPPORT the realignment of Cave Hill Road, Widgiemooltha subject to the written support from the affected Mining Tenement lease holders.

• ENDORSE the dedication of the realigned section of Cave Hill Road pursuant to Section 56 of the Land Administration Act 1997 as shown on the attached Plans

• AUTHORISES the preparation of a legal agreement between the Shire of Coolgardie and Mincor Resources in relation costs to facilitate, construct and maintain the realigned Cave Hill Road comprising: -

o Costs for the preparation and execution of the legal agreement by the Shires lawyers;

o Survey and documentation costs associated the road dedication costs.

o Construction costs for the realigned portion of the Road to the Shire and Main Roads requirements.

o Maintenance contribution costs associated with the use of the road as a haul road for the mining activities.

• REQUIRES the draft legal agreement for the dedication of portion of Cave Hill Road, Widgiemooltha to be referred back to a further Council meeting for endorsement prior to signing of the document on behalf of the Shire of Coolgardie.

In Progress – Road dedication approved surveying documentation for new reserve being finalised. Clearing permit issued. Appeal has been received and currently being assessed by Appeals Convenor.

27 March 18 057/18 COUNCIL RESOLUTION: #057/18 That Council resolves the following action in relation to the disposal of Lot 311 and 83 (No 44) Bayley Street, Coolgardie.

In Progress – commenced action to transfer land and


1. RESOLVES to cancel the contract for sale of No 44 Bayley Street, Coolgardie with Mr Donald Ottey. 2.RETAIN the funds associated with the contract between Mr Ottey and the Shire of Coolgardie and instruct Goldfields Settlement to return the balance to Mr Ottey. 3. AUTHORISE the taking of possession of Lot 311 and 83 No 44 Bayley Street Coolgardie (A1241) for non-payment of rates in accordance with the provisions of Section 6.64 of the Local Government Act 1995 4. RESOLVES to dispose of the land at Lot 311 and 83 No 44 Bayley Street Coolgardie for non-payment of rates in accordance with the provisions of Section 6.64 of the Local Government Act 1995 by way of: - a) Issuing Form 4 notice for the payment of outstanding rates in accordance with (Sch 6.3 clause 1(2)(a) Financial Reg 74 & 75) b) Advertise the sale of the property by giving State-wide public notice of the sale (Form 5) c)Selling the land by public auction or by private treaty if having been offered for sale by public auction, it has not sold.

recommence sale. Liaison with Stephanie.

27 March 18 058/18 COUNCIL RESOLUTION: #058/18 That Council, AUTHORISE pursuant to Section 6.64 and Schedule 6.3 of the Local Government Act 1995, where all reasonable efforts to locate the owners of the properties listed proceed to: 1. Take possession of the 90 properties listed in Attachment 1 & 2 and give notice in the prescribed Form to the owners of the land for non-payment of rates. 2. Sell the land, listed in Attachment 2 (12 Properties) for rates unpaid for three or more years and recover from the proceeds of the sale the outstanding balance.

In Progress – Property search and rates recovery action being finalised. Debt write off action to be reviewed. Liaisons with Stephani to reverse action and finalise property trace search.

Ordinary Council Meeting 24 April 2018 24 April 18 079/18 COUNCIL RESOLUTION: #079/18

That Council, 1. RESOLVES that portion of Lot 888 (No15) Santalum Street, Kambalda, as shown on the attached plan, is surplus to Shire of Coolgardie requirements by virtue of: -

In Progress – Valuation received Meeting with adjoining landowner.


1. Its separated from the depot activities by a fence since 1984 at handover of the land from Western Mining Corporation.

2. The land has never been used for Shire purposes 3. The land contains a workshop in use by the adjoining

landowner.

2. INITIATES the process to dispose of portion of Lot 888 (No 15) Santalum Street, Kambalda West as shown of the attached plan, in accordance with section 3.58 of the Local Government Act 1995 by Private Treaty by giving Local Public Notice with the following details: -

(1) Description of the property (2) Details of the disposition (3) Names of all parties (4) Price (5) Market valuation (which is not older than 6

months) (6) Invite submission (7) Council consideration of submission

3. AUTHORISES the Chief Executive Officer to: -

1. Obtain a Market valuation for the portion of Lot 888 (No 15) Santalum Street, Kambalda West as shown on the attached plan.

2. Prepare subdivision survey documentation.

REQUIRES a further report on the outcome of the investigations and discussions with the applicant prior to commencing Local Public Notice.

Report to Council

Ordinary Council Meeting 23 October 2018

23 Oct 2018 213/18 COUNCIL RESOLUTION: # 213/18

That Council, 1. recognize the name Kambalda exists. 2. request the historical significance of the Kambalda town site be recognized and evaluated to be included within the Shire of Coolgardie tourism strategy.

In Progress


Ordinary Council Meeting 27 November 2018 27 Nov 2018 231/18 COUNCIL RESOLUTION: #231/18

That Council, 2. INITATES Amendment No 2 to Local Planning Scheme No 5

to rezone land from Rural to Industrial.

3. CONSIDERS Amendment No1 to Local Planning Scheme No 5 to be ‘standard’ under the provisions of the Planning and Development (Local Planning Schemes) Regulations 2015.

4. PREPARES the Scheme Amendment report and documentation.

4. REFERS to Scheme Amendment to the EPA in accordance

for assessment in accordance with Regulation Section 81 of the Planning and Development Act 2005.

5. AUTHORISES the public advertising of the proposal upon

receipt of EPA advice regarding environmental assessment being received, and the incorporation.

In Progress. Met with DPLH officer. Documentation finalised and to be signed. Amendment advertising to commence.

27 Nov 2018 233/18 COUNCIL RESOLUTION: #233/18 That Council,

1. Endorses the Memorandum of Understanding between the Shire of Coolgardie and Ngalla Maya

2. Authorise the Chief Executive Officer and Shire President to execute the MOU Agreement as attached

In Progress

27 Nov 2018 234/18 COUNCIL RESOLUTION: #234/18 That Council,

1. Endorse the Memorandum of Understanding between the Shire of Coolgardie and Goldfields St Ives, Northern Star Resources Limited, Evolution Mining, Mincor Resources NL, Neometals, Tawana Resources NL, BHP Nickel West Kambalda, Tellus Holdings and Beacon Minerals Limited

2. Authorise the Chief Executive Officer and Shire President to execute the MOU Agreement as attached (CONFIDENTIAL)

In Progress


Ordinary Council Meeting 18 December 2018 18 Dec 2018 261/18 COUNCIL RESOLUTION: #261/18

That Council,

1. Request the Shire President write to the Federal Member for O’Connor Rick Wilson requesting he speak to the Prime Minister on behalf of the Shire of Coolgardie to request funding from the Community Health and Hospital Program announced by Prime Minister Scott Morrison to assist in funding the integrated primary health system in Shire of Coolgardie.

2. Authorise the Chief Executive Officer to prepare a submission to the Community Health and Hospitals Program for the integrated primary health system in the Shire

In Progress

18 Dec 2018 267/18 COUNCIL RESOLUTION: #267/18 That Council,

1. Authorises the clean-up of the material 2. Request the Chief Executive Officer

write to the landowner / leaseholder to seek a cost contribution for the asbestos material disposal.

3. Request the Chief Executive Officer negotiate with the landowner / leaseholder the possibility of entering into an agreement for the future management of illegal dumping on the landowner / leaseholder land.

In Progress Meeting being arranged with Gold Fields St Ives


DATE RES. No.

ACTION REQUIRED

Ordinary Council Meeting 26 February 2019

26 Feb 014/19 COUNCIL RESOLUTION: # 014/19 Moved: Councillor, T Rathbone Seconded: Councillor, B Logan That Council, endorses the amendments to the Purchasing Delegation to increase the limit for the Waste Services Coordinator, Manager Administration Services, Manager Recreation and Community Development and Works Supervisor from $20,000 to $50,000 subject to the following conditions: -

1. Goods and/or services supplied in accordance with any Panel Contract approved by Council for purchases above $20,000;

2. Project Tender approved by Council for purchase above $20,000;

RECORDING REQUIRMENTS

1. Section 5.46(3) – Local Government (Administration) Regulation No 19.

2. Purchase Order Module

Changes made through Synergy but will need to be made as part of the review of delegations. Completed

26 Feb 022/19 COUNCIL RESOLUTION: # 022/19

Moved: Councillor, B Logan Seconded: Councillor, T Rathbone That Council,

1. SUPPORTS the proposed subdivision layout for Lot 555 Jobson Road, Coolgardie as shown on the attached plan.

2. AUTHORISED the submission of a subdivision

application for Lot 555 Jobson Road, Coolgardie to the Western Australian Planning Commission (WAPC).

CARRIED ABSOLUTE MAJORITY 7/0

In Progress


26 Feb 023/19 COUNCIL RESOLUTION: # 023/19 Moved: Councillor, N Karafilis Seconded: Councillor, S Botting That Council,

1. Note the report on Bushfire Activity in the Shire of Coolgardie

2. Authorise the Chief Executive Officer to develop a bush fire management framework, including the development of bush fire brigades and processes required.

3. In Accordance with Bush Fire Act 1954 Section 38 (1), appoint Mr Rod Franklin as Chief Bush Fire Control Officer

4. In Accordance with Bush Fire Act 1954 Section 38 (1), appoint Mr Peter Miller as Deputy Chief Bush Fire Control Officer

5. In Accordance with Bush Fire Act 1954 Section 38 (1), appoint; a) Mr Shane Munro as Bush Fire Control Officer

b) Mr Steve Forward as Bush Fire Control Officer c) Mr Paul Janssan as Bush Fire Control Officer d) Mr David Shilton as Bush Fire Control Officer e) Mr Brett Reeves as Bush Fire Control Officer f) Mr Kevin Caldwell as Bush Fire Control Officer

6. Request the Chief Executive Officer to advertise the appointments in accordance with Bush Fire Act 1954 Section 38 (2A),

7. Authorise the Chief Executive Officer to seek further advice regarding insurance liabilities for bush fire control.

8. Authorise the Chief Executive Officer to seek legal advice regarding the bush fire management framework and legal obligations for bush fire control.

9. Authorise the Chief Executive Officer to prepare a business case for the establishment of bush fire brigades in Coolgardie and Kambalda.

10. Prepare a report to Council for the May 2019 meeting of Council.

11. Request annual funding for strategic fire breaks in the Shire of Coolgardie be allocated in the 2019/2020 Budget and the Long – Term Financial Plan

In Progress Report to be provided to June Council Meeting


26 Feb 024/19 COUNCIL RESOLUTION: # 024/19 Moved: Councillor, T Rathbone Seconded: Councillor, N Karafilis That Council, Lay report 13.2.1 on the table. Reason: Request for more information and a meeting to occur between Shire staff, MRWA and Mincor Resources.


Report to be provided to June Council Meeting

Ordinary Council Meeting – Confidential Item 26 February 2019

26 Feb 026/19 COUNCIL RESOLUTION: # 026/19

Moved: Councillor, T Rathbone Seconded: Councillor, B Logan That Council: -

1. Approves the disposal of Lot 8259, 3 Spinifex Street, Kambalda West in accordance with Section 3.58 of the Local Government Act by public listing.

2. Funds received from the sale of the property be placed in the Infrastructure Renewal Reserve Account.

3. Requests that the CEO sets a reserve price of the property as discussed.

4. Agree to amend Council Resolution 226/18, point 1 to: -

o Approves the disposal of Lot 707, 11 Sturt Pea Crescent, Kambalda West in accordance with section 3.58 of the Local Government Act by public listing.


In Progress

30 March 035/19 COUNCIL RESOLUTION: # 035/19 That Council Pursuant to section 10AA of the Dog Act 1976 (the Act) delegates authority to the Chief Executive Officer to perform all the powers or duties of the local government in the Act, including, but not limited to the following:

In Progress


1. s.3 - Authority to appoint Registration Officers to exercise the powers and duties conferred on a Registration Officer by this Act.

2. s.10A(1)(a) and (3) - Authority to determine where a resident who is the owner of a registered dog, would suffer hardship in paying the whole of the cost of sterilisation and determine to pay part of such costs to a maximum value of $250.00.

3. s.10A(1)(b) and (2) - Authority to give written directions to a veterinary surgeon to be complied with as a condition of part payment of the cost of sterilisation.

4. s.11(1) - Authority to appoint authorised persons to exercise the powers conferred on an authorised person by this Act.

5. s.15(4A) - Authority to discount or waive a registration fee, including a concessional fee, for any individual dog or any class of dogs within the Shire of Coolgardie’s District.

6. s.16(2) – Authority to determine to refuse a dog registration and refund the fee, if any.

7. s.16(3) and s.17A(2) - Authority to direct the registration officer to refuse to effect or renew or to cancel the registration of a dog, and to give notice of such decisions, where:

8. the applicant, owner or registered owner has been convicted of an offence or paid a modified penalty within the past 3-years in respect of 2 or more offences against this Act, the Cat Act 2011 or the Animal Welfare Act 2002; or

ii. the dog is determined to be destructive, unduly mischievous or to be suffering from a contagious or infectious disease or

iii. the delegate is not satisfied that the dog is or will be effectively confined in or at premises where the dog is ordinarily kept

iv. the dog is required to be microchipped but is not microchipped; or v. the dog is a dangerous dog.

9. s.17(4) - Authority to apply to a Justice of the Peace for an order to seize a dog where, following a decision to refuse or cancel a registration and the applicant / owner has not applied to the State Administration Tribunal for the decision to be reviewed.

10. s.17(6) - Authority, following seizure, to determine to cause the dog to be detained or destroyed or otherwise disposed of as though it had been found in


contravention of section 31, 32 or 33A and had not been claimed.

11. s.26(3) - Grant approval for the keeping of three (3) dogs.

12. s.27(4) and (6) - Authority to grant, refuse to grant or cancel a kennel license.

13. s.29(1) - Authority to appoint authorised persons to exercise the powers conferred on an authorised person by this Act.

14. s.29(5) - Authority to recover moneys, in a court of competent jurisdiction, due in relation to a dog for which the owner is liable.

15. s.29(11) - Authority to dispose of or sell a dog which is liable to be destroyed.

16. s.33E(1) - Authority to declare an individual dog to be a dangerous dog.

17. s.33F(6) - Authority to consider and determine to either dismiss or uphold an objection to the declaration of a dangerous dog.

18. s.33G(4) - Authority to consider and determine to either dismiss or uphold an objection to seizure of a dangerous dog.

19. s.33H(1) - Authority to revoke a declaration of a dangerous dog or notice proposing to cause a dog to be destroyed, only where satisfied that the dog can be kept without likelihood of any contravention of this Act.

20. s.33H(2) - Authority to, before dealing with an application to revoke a declaration or notice, require the owner of the dog to attend with the dog a course in behaviour and training or otherwise demonstrate a change in the behaviour of the dog.

21. s.33H(5) - Consider an application for the revocation of a dangerous dog declaration and give a determination stating the reasons to the owner within 35 days of the receipt of the objection.

22. s.33M(1)(a) - Require the owner of a declared dangerous dog to pay a reasonable charge in regard to the expense incurred by the local government in making enquiries, investigations and inspections concerning the behaviour and containment of that dog, in addition to, and at the time of, payment of the registration fee.

Moved: Councillor, K Lindup Seconded: Councillor, S Botting CARRIED ABSOLUTE MAJORTY 6/0


30 March 036/19 COUNCIL RESOLUTION: # 036/19 That Council APPROVES the proposed outbuilding and Residential Design Code variations on Lot 2023 (No 5) Canteen Court, Kambalda East, as shown on plans dated 8 March 2019 subject to the following conditions:

• Building permit being obtained prior to the commencement of development.

• The Outbuilding shall not be used for human habitation, commercial or industrial purposes.

Moved: Councillor, N Karafilis Seconded: Councillor, E Winter CARRIED ABSOLUTE MAJORTY 6/0

In Progress

30 March 037/19 COUNCIL RESOLUTION: # 037/19 That Council

1. SUPPORTS the proposed Mining Lease M15/1853 application from Focus Minerals for mining within the Historic Bonnie Vale Townsite.

2. SUPPORTS inclusion of the proposed endorsement and conditions detailed below:

Endorsement: The grant of this lease does not include any private land referred to in Section 29(2) of the Mining Act 1978 except that below 30 meters from the natural surface of the land. Conditions: o Access to the surface of land within Bonnie Vale

townsite for mining purposes being subject to the approval of the local Authority or relevant reserve vestee, and mining activities within the first 100 metres below the surface of the land being limited to such mining activities as may be approved by the Director, Environment, DMIRS.

o A Haulage permit is required to be obtained from the Shire of Coolgardie for the use of Coolgardie North Road.

o This approval does not authorise any closure of Coolgardie North Road or Bonnie Vale Bypass Road. Closure of Coolgardie North Road or Bonnie Vale Bypass Road is subject to separate approval from the Shire of Coolgardie.

Moved: Councillor, K Lindup Seconded: Councillor, B Logan CARRIED ABSOLUTE MAJORTY 6/0

In Progress


30 March 039/19 COUNCIL RESOLUTION: # 039/19 That Council,

1. Authorise the Chief Executive Officer to award Tender 01/19 to ACorp Construction Pty Ltd (Suite 3, 10 Reid Promenade Joondalup WA 6027) for Option 1 and Option 2 for $2,955,720 ex GST subject to approval of a Loan of $1,905,000 from Western Australian Treasury Corporation (WATC)

2. Authorise a contract to ACorp Construction Pty Ltd (Suite 3, 10 Reid Promenade Joondalup WA 6027) for Tender 01/19 - Tender for Kambalda Swimming Pool Upgrade subject to approval of a Loan of $1,905,000 from Western Australian Treasury Corporation (WATC)

3. Authorise the Shire President and Chief Executive Officer to sign and affix the Common Seal in accordance with Part 19.1(2) of the Standing Orders Local Law to any required documentation upon written approval for the Loan of $1,905,000 from Western Australian Treasury Corporation (WATC)

4. Authorise the engagement of Core Business Australia to have independent oversight of project Kambalda Swimming Pool Upgrade as selected from the WALGA panel as requested by WATC

Moved: Councillor, N Karafilis Seconded: Councillor, S Botting

CARRIED ABSOLUTE MAJORTY 5/0

Letters have been sent to successful and unsuccessful tenderers. Loan funds received. Core Business Australia engaged

30 March 040/19 COUNCIL RESOLUTION: # 040/19 That Council in accordance with Local Government Act 1995 Section 6.20 (2) advertise its intention to increase loan borrowings from $1,200,000 to $1,905,000 for a period of 10 years for the purpose of the upgrade of the Kambalda Swimming Pool Moved: Councillor, N Karafilis Seconded: Councillor, S Botting


Advertisement in Kalgoorlie Miner Saturday 30th March 2019. Report provided to April Meeting


30 March 043/19 COUNCIL RESOLUTION: # 043/19 That Council approve an additional full-time equivalent position in the organisation structure for the Shire of Coolgardie Moved: Councillor, K Lindup Seconded: Councillor, E Winter


In progress Position advertised – offer and acceptance completed

30 March 044/19 COUNCIL RESOLUTION: # 044/19 That Council;

1. RESOLVES not to award tenders for Tender 02-19 Coolgardie Post Office;

2. AUTHORISES the Chief Executive Officer to preparation and initiation of a Request for Tender to include:

a. works to the ground floor including the timber staircase of the central portion of the Coolgardie Post Office

b. works to the first floor of the central portion of the Coolgardie Post Office

c. works to the Gaol, Drill Hall and market space 3. AUTHORISES the Chief Executive Officer to write to all

tenderers for Tender 02-19 Coolgardie Post Office to advise that Council has declined to accept tenders due to additional funding received and a new Request for Tender will be advertised and will be invited to submit.

Moved: Councillor, N Karafilis Seconded: Councillor, K Lindup


In Progress. Update to be provided at June Meeting

30 March 045/19 COUNCIL RESOLUTION: # 045/19 That Council 1. Authorise the Chief Executive Officer (or his delegate) to renegotiate a Lease between the

Shire of Coolgardie and One Tree Community Services subject to section 3.58 (3), Local Government Act 1995 for the portion of space currently occupied in the Kambalda Recreation Centre Barnes Drive, Kambalda West on the following terms; (a) Term of lease 5 years commencing on the

commencement date and expiring one day prior to the second anniversary of the commencement date

(b) Annual Rent of $10,000 payable on demand (c) Outgoings of;

i. local government rates, services and other charges, including but not limited to

In progress


rubbish collection charges and the emergency services levy;

ii. water, drainage and sewerage rates, charges for disposal of stormwater, meter rent and excess water charges;

iii. electricity will be metered separately and will be charged at a flat rate pf 0.25c per unit. Telephone, gas and other power and light charges including but not limited to meter rents and the cost of installation of any meter, wiring or telephone connection AND where possible the Lessee shall ensure that any accounts for all charges and outgoings in respect of telephone, electricity, gas and other power and light charges are taken out and issued in the name of the Lessee; and

iv. any other consumption charge or cost, statutory impost or other obligation incurred or payable by reason of the Lessee’s use and occupation of the Premises.

(d) Inviting submissions on the proposal

2. If no submissions are received Council authorises the CEO the power to decide to dispose

of the property and for the CEO and Shire President to execute the lease agreement under common seal;

3. If any submissions are received, these are to be referred to Council to consider before

making a decision on the proposal. Moved: Councillor, N Karafilis Seconded: Councillor, S Botting


30 April 056/19 COUNCIL RESOLUTION: #056/19 Moved: Councillor, N Karafilis Seconded: Councillor, T Rathbone That Council,

1. Endorse the proposal from Australian Venture Consultants Pty Ltd

2. Authorise the Chief Executive Officer to issue a purchase order for $44,000 ex GST to Australian Venture Consultants Pty Ltd to undertake work up to and including Decision Point 3. Request Chief Executive Officer to provide updated progress report at the June Ordinary Meeting of Council


In Progress. Australian Venture Consultants been engaged


30 April 057/19 COUNCIL RESOLUTION: #057/19 Moved: Councillor, T Rathbone Seconded: Councillor, N Karafilis That Council, support the attached draft submission on the Local Government Act review (Phase 2)


Completed

30 April 060/19 COUNCIL RESOLUTION: #060/19 Moved: Councillor, N Karafilis Seconded: Councillor, T Rathbone That Council,

1. Endorse the loan from WA Treasury for the Kambalda Aquatic Facility for $1,905,000 for a period of 10 years

2. Amend the budget allocation for the Kambalda Aquatic Facility in the 2018/19 financial year to $2,955,720

3. Authorise provision to be made in the 2019/20 budget for the shortfall in funds to be funded from a combination grant funding, reserves & operating funds

4. Authorise the CEO to proceed with the completion of documentation with WA Treasury for the loan for the Kambalda Aquatic Facility


Completed

30 April 061/19 COUNCIL RESOLUTION: #061/19 Moved: Councillor, K Lindup Seconded: Councillor, T Rathbone That Council,

1.Request the information $504,366 was transferred from the Airport Reserve to the Environmental Improvement Reserve in July 2013 be included in the body of agenda item 11.1.6 Kambalda Airstrip 2. In Accordance with Section 6.11 (2) give one month’s local public notice of the proposed use of funds from the Environmental Improvement Reserve Account for improvements to the Kambalda Airstrip 3. Authorise transfer of $123,000 from the Environmental Improvement Reserve Account 728000 to A1202 Kambalda Airport Operating 4. Authorise transfer of $35,000 from the Environmental Improvement Reserve Account 728000 to A1202 Kambalda

In Progress. Order issued to AMS. Works commenced on airport access road and runway strips


Airport Operating to C12900 Airport Upgrade to fund Terminal/building, signs and grounds repair and maintenance 5. Authorise transfer of $46,000 from Plant reserve Account 721000 to C12900 Airport Upgrade to fund Electrical work and generator 6. Authorise the Increase of Budget for job number A1202 Kambalda Airport Operating from $17,607 to $140,607 7. Authorise the Increase of Budget for job number C12900 Airport Upgrade from $0 to $81,000 8. Endorse the quotation from Aerodrome Management Services Pty Ltd for $54,000 ex GST (Confidential Attachment 1) and authorise the Chief Executive Officer to issue a purchase order for $54,000 ex GST 9. Endorse the quote from Pryce Brothers for $45,985 ex GST (Confidential Attachment 2) and authorise the Chief Executive Officer to issue a purchase order for $45,985 ex GST 10. Request the Chief Executive Officer investigate all possible options for tree lopping and pruning and bring a report to May 2019 Ordinary Meeting of Council 11. Request the Chief Executive Officer seek further expressions of interest to utilise the Kambalda Airstrip



April 2019 Waste & Building Services Progress Report Kambalda Refuse Site

• Contaminated soil bunds - DWER have advised they would like to see a Remedial Action Plan (RAP) presented by 4 November 2019. Strategen have been requested to provide this RAP. • Limited coverage soil available on site. • Quarterly water sampling done. • Tip stats up to date. • Kambalda Transfer Station construction has commenced and anticipate completion by end of July – weather permitting.

Coolgardie Refuse Site • Waste from Kambalda has commenced being received at Coolgardie site (and will continue on a transitional basis for another 4 weeks). This is mostly residential waste with Kambalda commercial waste to commence transfer over the next 4-6 weeks. • Ongoing transfer of coverage soil from stockpile to tip face. • Tip stats up to date. • Replacement of water trailer stolen last year has been purchased using the insurance refund and will arrive in the next two weeks. Given the refuse site is still being constantly broken into (almost on a weekly basis) the trailer will be stored at the Coolgardie Works Depot and transferred to the refuse site as required.

Sewerage • One major sewerage leak at the western end of Bayley Street - possibly caused by commercial fat build up - was resolved within 12 hours. • Sewer Pond working efficiently. • Five sewerage line lids replaced due to being seized shut.

Wheelie Bins

• Three wheelie bins were damaged beyond repair, one bin stolen. All were replaced with in two hours

Building Maintenance • Kambalda Pool RE: construction commencing on Friday 10 May 2019. Site has been prepared by Shire staff ready to hand over to ACorp Construction PL. • Ongoing review of Shire Maintenance Programme. • Kambalda Recreation Centre needed to be revisited by Pest Control as one cockroach was noticed in the office area. This service was done under warranty. • Coolgardie storm damage repairs Tender 05/19 (Provision of Miscellaneous Repairs within Coolgardie Townsite) attracted 19 requests for tender documents by contractors.

Bushfires

• There were no reported bushfires during the reporting period.


April/May 2019 Works and Services Progress Report Road Works: All seal works completed. Some roads require line-marking and signage to Main Roads standards – this is being organised. Asphalt overlay on Bayley Street (south) is programmed for Monday 27 June. Completion of Tender 08/18 (Coolgardie North Road, widening) was completed 15 May 2019. Binneringie Road: Commencement of works for the re-alignment and upgrade of Binneringie Road is nearing commencement. Funding has been finalised. Permit for clearing native vegetation has been received. Cave Hill Road: Plans have been submitted for re-alignment (deviation) of road. Drainage Works: Culvert works completed - Jobson Street, Coolgardie. Culvert works to commence mid-May - Carins Road, Coolgardie. Coolgardie & Kambalda Works Depots – new sheds: Footings for Kambalda shed has commenced. Plant: Arrangements have been made for the following plant for disposal of at auction: P082 (Case CX60 Tractor 1998), P231 (Isuzu NPR300), P314 (bobcat - Volvo MC135C 2013), P230 (Hino Dutro) and P332 (attachment [bucket] for Volvo). Shire’s old water tanker sold as scrap metal to private dealer. Bush Fire Measures: All roads currently open. Parks & Gardens: Hudson Pear eradication program has commenced around the Coolgardie Bluff and Coolgardie Primary School (between Hunt & Ford Streets). Footpaths: Footpath upgrade works will commence 20 May 2019.
