Minutes - Shire of Toodyay

Audit Committee Meeting

Minutes

12 February 2015

MINUTES OF AUDIT COMMITTEE MEETING HELD IN COUNCIL CHAMBERS ON 12 FEBRUARY 2015

CONTENTS 1. DECLARATION OF OPENING / ANNOUNCEMENT OF VISITORS 1 2. RECORDS OF ATTENDANCE / APOLOGIES 1 3. DISCLOSURE OF INTERESTS 1 4. CONFIRMATION OF MINUTES 2

4.1 Minutes of Meeting held on 11 December 2014 2

4.2 Matters arising from previous minutes 2

4.2.1 Issues raised by the Audit Committee 2

4.3 Review of Audit Committee Status Report 2

4.3.1 Connors Cottage – Council Resolution 120/05/14 2

4.3.2 Gift and Certificate of Appreciation 4

5. DEPUTATIONS/PRESENTATIONS/SUBMISSIONS (relating to the

purpose of the meeting) 4 6. BUSINESS LEFT OVER FROM PREVIOUS MEETING

(if adjourned) 4

7. REPORTS OF OFFICERS 5

7.1 Budget Review 5 7.2 Compliance Audit Return 12

8. REPORTS OF COMMITTEE MEMBERS 14

8.1 Leave of Absence 14 8.2 Clear Understanding of line items within the budget 14 8.3 National Tidy Towns 14

9. NEW BUSINESS OF AN URGENT NATURE 14 10. NEXT MEETING 14

11. CLOSURE OF MEETING 14

ADDENDUM with separate index follows Item 11



Shire of Toodyay

AUDIT COMMITTEE MEETING – 12 FEBRUARY 2015

MINUTES 1. DECLARATION OF OPENING / ANNOUNCEMENT OF VISITORS

Cr Firns, Chairperson, declared the meeting open at 2.06 pm.

2. RECORDS OF ATTENDANCE / APOLOGIES 2.1 RECORD OF ATTENDANCE

Members Cr C Firns Chairperson Cr A McCann Council Member Cr B Rayner Council Member Mrs B Ruthven Community Representative Mr R Millar Community Representative Staff Ms C Delmage Manager Corporate Services Mr S Scott Chief Executive Officer Mrs M Rebane Executive Assistant

Visitors Nil.

2.2 APOLOGIES

Nil.

3. DISCLOSURE OF INTERESTS

The Chairperson advised that no disclosures of interest in the form of a written notice had been received prior to the commencement of the meeting.

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4. CONFIRMATION OF MINUTES

4.1 Audit Committee Meeting held on 11 December 2014

MOTION MOVED R Millar That the Unconfirmed Minutes of the Audit Committee Meeting held on 11 December 2014 be confirmed.

MOTION CARRIED

4.2 Matters arising from previous minutes

4.2.1 Issues raised by the Audit Committee

The Manager Corporate Services advised that this matter will be coming back to Council Forum in due course.

4.3 Review of Audit Committee Status Report

4.3.1 Connors Cottage – Council Resolution 120/05/14

CEO advised this is being included in a review of land and buildings currently being undertaken. It has been held up due to a lack of resources. Clarification was sought. The Committee noted that the CEO advised that a comprehensive report including any budget considerations would come to Council as part of the Budget Development process. The Manager Corporate Services departed Council Chambers at 2.35 pm. The Chairperson adjourned the meeting at 2.39 pm. The Chairperson resumed the meeting at 2.55 pm. The Manager Corporate Services was present in Chambers at the resumption of the meeting. Mrs B Ruthven moved a motion as follows:

The Audit Committee recommends to Council the following:

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That Council consider as a matter of urgency the use of Connor’s Cottage so that the process of obtaining a new lease for Connor’s Cottage for when the current lease expires can commence.

The CEO provided clarification. Mrs B Ruthven moved an amendment to the motion as follows:

That the motion be reworded to read as follows: Council consider as a matter of urgency the future use of Connor’s Cottage.

The motion was put.

MOTION/COMMITTEE RECOMMENDATION MOVED B Ruthven The Audit Committee recommends to Council the following:

Council consider as a matter of urgency the future use of Connor’s Cottage.

MOTION CARRIED

MOTION/COMMITTEE RECOMMENDATION MOVED Cr McCann The Audit Committee recommends to Council the following:

That the current non-Council/Shire Members of the Audit Committee be given a copy of the current land and asset rationalisation document.

MOTION CARRIED

A copy of the current land and asset rationalisation document was provided to the non-Council / Shire Members of the Audit Committee at the meeting at 3.02 pm.

MOTION MOVED Cr Firns That Standing Orders be suspended except for Standing Order 16.2.

MOTION CARRIED

Standing Orders were suspended at 3.06 pm.

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The CEO departed Council Chambers at 3.10 pm. The CEO returned to Council Chambers at 3.13 pm.

4.3.2 Gift and Certificate of Appreciation The CEO advised that it has not been organised as yet.

5. DEPUTATIONS / PRESENTATIONS / SUBMISSIONS

(relating to the purpose of the meeting)

5.1 Deputations

Nil.

5.2 Presentations

Nil.

5.3 Submissions

Nil.

6. BUSINESS LEFT OVER FROM PREVIOUS MEETING (if adjourned)

Nil.

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7. REPORTS OF OFFICERS

7.1 2014/2015 Annual Budget Review

Date of Report: 6 February 2015

Proponent: Shire of Toodyay

File Ref: FIN3

Author: Cherie Delmage – Manager Corporate Services

Responsible Officer: Cherie Delmage – Manager Corporate Services

Officer’s Disclosure of Interest:

Nil

Attachments: 1. 2014/2015 Annual Budget Review

Voting Requirements: Absolute Majority

INTRODUCTION The purpose of this report is to consider amendments to the 2014/2015 Adopted Annual Budget. BACKGROUND The 2014/2015 Annual Budget was adopted by Council at its Special Meeting held 5 August 2014. Each Council is required to conduct an Annual Review between 1 January and 31 March of this financial year under Regulation 33A of the Local Government (Financial Management) Regulations 1996. The end of year audit is conducted on the original budget estimates and no comparison is made at the end of year in regards to the reviewed/amended budget. A budget review is conducted to ensure that Council and administration are monitoring income and expenditure appropriately and to assist in future budgeting processes. CONSULTATION Consultation has occurred between the CEO, Senior Staff and other officers responsible for the tracking of income and expenditure throughout the financial year. STATUTORY ENVIRONMENT There is no specific section of the Local Government Act 1995 that deals with the reallocation of funds however Section 6.2(1) of the Local Government (Financial Management) Regulations 1996 governs budget requirements for Local Governments.

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Regulation 33A of the Local Government (Financial Management) Regulations 1996 requires a Local Government to conduct a mandatory review between 1 January and 31 March each year and a copy to be forwarded to the Department of Local Government within 30 days. POLICY IMPLICATIONS This report does not contain any notable policy implications. FINANCIAL IMPLICATIONS It is necessary to facilitate appropriate financial control and ensure that Council’s financial resources are allocated in the most effective manner. The purpose of a budget review is to ensure that income and expenditure for the current year is monitored in line with the adopted budget and, where exceptions to the adopted budget occur, make amendments to the budget or scope of works as required. Additional reconciliation tools have also been added to ensure that all reporting is accurate and relates back to the financials reported within the system. If Council adopts the Officer’s Recommendation, the anticipated surplus will increase from $23,117 to $88,775. STRATEGIC IMPLICATIONS This proposal does not contain any notable strategic implications. ENVIRONMENTAL IMPLICATIONS This proposal does not contain any notable environmental implications. SOCIAL IMPLICATIONS This proposal does not contain any notable social implications. OFFICER’S COMMENT The impact overall on the 2014/2015 Annual Budget is minimal with most budget amendments being offset. Taking into consideration the increase of $16,885 from the Actual Surplus brought forward for 2013/2014, the increase of the original anticipated 2014/2015 Surplus of $23,117 to $88,775 is not significant. Whilst an argument could be made to transfer some of this anticipated surplus into a Reserve Account, it is good business for the Organisation to have a small ‘buffer’ of funds when expenditure is only half way through the financial year. A copy of the reviewed budget and determination is to be forwarded to the Department of Local Government within 30 days of a determination made by Council.

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Major variations (over $5,000) to the 2014/2015 Annual Budget to be considered are as follows: Increase to Surplus - $16,885 GL: 008570 – Workers Compensation Reimbursements - $60,000 – increase in expenditure due to Workers Compensation offset by GL: 143333. GL: 008571 – PWO Miscellaneous Income - $15,000 – increase in expenditure due to Parenting Payments offset by GL: 143331. GL: 031301 – Rates Levied All Areas – $15,172 – increase in income due to interim rates being raised. GL: 031218 – Rates – Legal Expenses – $35,000 – increase in expenditure due to one large land owner of multiple properties requiring legal action. This is offset by GL: 031331 Legal Expenses Recovered as such charges are issued against the property. GL: 031331 – Rates - Legal Expenses – Recovered – $35,000 – increase in revenue due to above. This is offset by GL: 031218 Rates Legal Expenses. GL: 031219 – Rates Review – $60,000 – decrease in expenditure due to project not proceeding in 2014/2015 – to be carried forward to 2015/2016. This is partially offset by GL: 031333 Transfer From Rates Review Reserve. GL: 031333 – Transfer From Rates Review Reserve – $53,789 – decrease in revenue due to project not proceeding in 2014/2015 – to be carried forward to 2015/2016. This is offset by GL: 031219 Rates Review. GL: 041204 – Election Expenses – $5,000 – decrease in expenditure due to no elections due to be carried out for remainder of financial year. GL: 042205 – Staff Insurance – $21,692 – increase in expenditure due to actual insurance allocations – partially offset by GL: 143219 Insurance On Works. GL: 042210 – Office Maintenance & Surrounds – $20,000 – increase in expenditure due to insufficient funds being allocated in original budget. GL: 042219 – Consultants/Special Projects – $35,000 – increase in expenditure due to need to engage consultant to undertake valuation of all Shire owned Infrastructure et al as part of 2014/2015 Fair Value Accounting Requirements. GL: 042334 – Administration – Miscellaneous Income – $5,000 – increase in revenue due to receipt of Good Driver Rebate from LGIS. GL: 042342 – Administration – Miscellaneous Income – GST Free – $35,000 – increase in revenue due to receipt of LGIS Dividend Return of $21,300.

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GL: 042400 – Administration – Computer Hardware & Software – $20,000 – decrease in expenditure due to IT purchases being amended to leasing as opposed to buying & costs able to be absorbed in GL: 042216 Computer Expenses - Operating. GL: 051200 – Strategic Access & Egress – $100,000 – decrease in expenditure due finalisation of Stages 3A, 3B & 3C coming in under budget – this is offset by GL: 051401 – Transfer To Reserve – Access & Egress. GL: 051201 – Mitigation Works - Fire – $15,000 – increase in expenditure due to additional slashing work required – offset by GL: 051338 – DFES Recoup For Fire Fighting. GL: 051202 – Fire Fighting Water – $10,000 – decrease in expenditure to provide funds to offset GL: 055406 – Mitigation – RMO Wages & Employee Costs. GL: 051213 – Fire Fighting Water – $7,000 – decrease in expenditure to provide funds to offset GL: 055406 – Mitigation – RMO Wages & Employee Costs. GL: 051214 – Access & Egress Track Maintenance – $5,000 – decrease in expenditure to provide funds to offset GL: 055406 – Mitigation – RMO Wages & Employee Costs. GL: 051335 – Transfer From Reserve – Bush Fire Mitigation – $30,000 – increase in revenue due to Reserve Management Officer being employed – partially offsets by GL: 055406 – Mitigation – RMO Wages & Employee Costs. GL: 051338 – DFES Recoup For Fire Fighting – $15,000 – increase in revenue due to above – offset by GL: 051201 – Mitigation Works - Fire. GL: 051401 – Transfer To Reserve - Access & Egress – $100,000 – increase in expense offset by GL: 051200 – Strategic Access & Egress. GL: 055406 – Mitigation – RMO Wages & Employee Costs – $52,000 – increase in expenditure to provide for employment of RMO – offset by GLs: 051202 – Fire Fighting – Water - $10,000; 051213 – Firebreak Services – Maintenance - $7,000; 051214 – Access & Egress Track Maintenance - $5,000 and 051335 – Transfer From Reserve – Bush Fire Mitigation $30,000. GL: 051250 – LOPS – Purchase Plant & Equipment – $175,578 – increase in expenditure due to provision of Fire Brigade Vehicle from DFES – offset by GL: 051331 – Grant/Contributions - Fire. GL: 051331 – Grants/Contributions - Fire – $175,578 – increase in revenue due to above – offset by GL: 051250 – LOPS – Purchase Plant & Equipment. GL: 052323 – Dog Registrations – $5,000 – increase in revenue due to higher amount of dog registrations.

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GL: 052211 – Cat Pound Building Expenditure – $15,000 – decrease in expenditure as building works completed under budget from funds carried forward. GL: 053201 – Ranger – Other Lops – Salary & Super – $10,000 – decrease in expenditure as casual/relief ranger not working full time hours. GL: 053210 – Road Wise Expenditure – $16,648 – increase in expenditure due to Road Wise Grant being received in 2013/2014 and not carried forward. GL: 053323 – LOPS – CCTV Grants & Contributions – $25,000 – decrease in revenue due to grant not being received – offset by GL: 053401 – LOPS –CCTV – Closed Circuit Television Camera - Security. GL: 053401 – LOPS – CCTV – Closed Circuit Television Camera - Security – $25,000 – decrease in expenditure due to above – offset by GL: 053323 – LOPS – CCTV Grants & Contributions. GL: 054335 – CESM – Recoup – $10,000 – increase in expenditure offset by GL: 054204 – Community Emergency Services Manager. GL: 054204 – Community Emergency Services Manager – $10,000 – increase in revenue offset by GL: 054335 – CESM - Recoup. GL: 074201 – Health Salaries - $5,000 – decrease in expenditure due to less hours worked. GL: 091204 – Lot 46/47 Telegraph Road, Toodyay - $5,000 – increase in expenditure due to clean up works required to prepare house for renting – offset by GL: 091330 – Shire Owned Housing – Rental Income. GL: 091330 – Shire Owned Housing – Rental Income - $5,000 – increase in revenue due to property being rented at market value offset by GL: 091204 – Lot 46/47 Telegraph Road, Toodyay. GL: 105201 – Environmental Officer Salaries - $10,000 – decrease in expenditure due to position vacant for a period & change in conditions. GL: 106210 – Town Planning Legal Costs - $25,000 – increase in expenditure due to on-going legal case/s – offset by GL: 106216. GL: 106216 – Contractor Expenses - $25,000 – decrease in expenditure due to Planning Contractor not being available. GL: 106338 – Transfer From Local Planning Scheme No. 4 Reserve - $16,336 – decrease in revenue due to project not proceeding. GL: 107211 – Cemetery Operations – Gravedigging Etc - $10,000 – increase in expenditure due to cost of grave digging being separately allocated with no budget allocation made.

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GL: 113212 – Pelham Reserve - $5,915 – increase in expenditure due to additional garden & cleaning works required due to upgrade. GL: 113335 – Club Insurances - $5,000 – decrease in revenue due to income insurance premiums being reduced on reconsideration of insurables. GL: 123331 – Operating Grants – Roads - Untied - $8,300 – increase in revenue reflects actual funds received. GL: 136201 – Community Development – Wages & Salaries - $25,000 – decrease in expenditure as not all staff employed for full financial year. GL: 144331 – Reimbursement – Insurance Claims - $10,000 – increase in revenue due to unbudgeted insurance claims. GL: 143219 – Insurance On Works - $12,588 – decrease in expenditure due to actual insurance allocations – partially offsets GL: 042205 – Staff Insurances. GL: 147335 – Rental – Lot 1A & 1B Stirling Terrace - $5,000 – decrease in revenue due to property being vacated & new tenant not commencing until mid-February 2015. GL: 143331 – PWO Miscellaneous Income - $15,000 – increase in revenue due to Parenting Payments received from Centrelink offset by GL: 008571 – Parenting Payments To Staff. GL: 143333 – Workers Compensation Reimbursements - $60,000 – increase in revenue due to Workers Compensation offset by GL: 008570 – Workers Compensation Payments. GL: 147256 – Unclassified Heritage (Spec) Buildings Capital Works - $70,000 – increase in expenditure due to damaged caused by storm offset by GL: 147333 – Recoups – Lot 1A & 1B Stirling Terrace. GL: 147333 – Recoups – Lot 1A & 1B Stirling Terrace - $70,000 – increase in revenue due to funds being recouped from insurers offset by GL: 147256 – Unclassified Heritage (Spec) Buildings Capital Works

OFFICER RECOMMENDATION It is recommended that Council:

1. Accept the Annual Review of the 2014/2015 Annual Budget determined using actuals as at 31 January 2015;

2. Endorse the proposed amendments to the adopted 2014/2015 Annual Budget; and

3. Note the increase of an anticipated surplus of $23,117 to an estimated anticipated surplus of $88,775 for the 2014/2015 Financial Year.

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Cr Firns departed Council Chambers at 3.20 pm. The CEO asked for another Chairperson to be nominated. Cr McCann nominated Cr Rayner. Cr Rayner accepted the nomination. Cr Rayner assumed the Chair. Cr Firns returned to Council Chambers at 3.21 pm. Cr Firns assumed the Chair. Clarification was sought. Manager Corporate Services departed Council Chambers at 3.28 pm. Manager Corporate Services returned to Council Chambers at 3.29 pm.

MOTION

MOVED Cr Rayner The Audit Committee recommends to Council the following: That the CEO extend the explanation in relation to GL 051401.

MOTION CARRIED

MOTION/COMMITTEE RECOMMENDATION

MOVED Cr McCann It is recommended that Council: 1. Accept the Annual Review of the 2014/2015 Annual Budget determined

using actuals as at 31 January 2015; 2. Endorse the proposed amendments to the adopted 2014/2015 Annual

Budget subject to clarification of the following:

GL 51250

GL 53210

GL 107211

GL 113335

GL 144331; and 3. Note the increase of an anticipated surplus of $23,117 to an estimated

anticipated surplus of $88,775 for the 2014/2015 Financial Year.

MOTION CARRIED

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7.2 Compliance Audit Return (1 January 2014 - 31 December 2014)

Date of Report: 9 February 2015

Proponent: Shire of Toodyay

File Ref: MAN3

Author: Cherie Delmage – Manager Corporate Services

Responsible Officer: Stan Scott – Chief Executive Officer

Officer’s Disclosure of Interest:

Nil

Attachments: 1. Completed Compliance Audit Return.

Voting Requirements: Simple Majority

INTRODUCTION The purpose of this report is to present the attached Annual Compliance Audit Return (the Return) for the period 1 January 2014 to 31 December 2014 to the Audit Committee for review. BACKGROUND Local Governments are required to complete an annual Compliance Audit Return covering the period 1 January to 31 December. The Return is provided by the Department of Local Government as per Regulation 14 of the Local Government (Audit) Regulations 1996. Once completed, the Return is to be presented to the Audit Committee Council for review and any results of that review are to be reported to the Council and presented for adoption. Once the Council has considered and adopted the Return, it must be recorded in the Minutes and a copy forwarded to the Executive Director of the Department of Local Government before 31 March each year. CONSULTATION Nil STATUTORY ENVIRONMENT 14. Compliance audits by local governments

(1) A local government is to carry out a compliance audit for the period 1 January to 31 December in each year.

(2) After carrying out a compliance audit the local government is to prepare a compliance audit return in a form approved by the Minister.

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(3A) The local government’s audit committee is to review the

compliance audit return and is to report to the council the results of that review.

(3) After the audit committee has reported to the council under subregulation (3A), the compliance audit return is to be —

(a) presented to the council at a meeting of the council; and (b) adopted by the council; and (c) recorded in the minutes of the meeting at which it is

adopted. POLICY IMPLICATIONS This proposal does not contain any notable policy implications. FINANCIAL IMPLICATIONS This proposal does not contain any notable financial implications. STRATEGIC IMPLICATIONS The completion of a Compliance Audit Return is consistent with Council's Corporate Business Plan (Toodyay 2023 – Making it happen) [Ref s.26, page 43 – Governance (the Shire maintains a high standard of governance and accountability. The level of service column states that the Compliance Return will be submitted to the Department of Local Government by 31 March. The Toodyay 2023 Community Strategic Plan also sets out the Council's Strategic Priorities in relation to Governance Services requiring "Clear strategy and prioritisation" and "Excellence in Governance." ENVIRONMENTAL IMPLICATIONS This proposal does not contain any notable environmental implications. SOCIAL IMPLICATIONS This proposal does not contain any notable social implications. OFFICER’S COMMENT The 2014 Compliance Audit Return was completed by the Chief Executive Officer and Manager Corporate Services in consultation with other Officers. It is noted that the number of questions within the Audit documentation has been greatly reduced from previous years. The completed 2014 Compliance Audit Return is attached for the Audit Committee’s review and it is the recommendation of this report that the Committee recommend that Council adopt the Compliance Audit Return.

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The only area of non-compliance was a failure to review the delegations register during the 2013/14 financial year. Delegations were reviewed in April 2013 and October 2014.

OFFICERS RECOMMENDATION/COMMITTEE RECOMMENDATION MOVED R Millar The Audit Committee recommends to Council that the attached Annual Compliance Audit Return for the period 1 January 2014 to 31 December 2014 be adopted.

MOTION CARRIED

8. REPORTS OF COMMITTEE MEMBERS

8.1 Leave of Absence

Mrs B Ruthven requested that she be granted Approved Leave of Absence from 26 April 2015 to 28 May 2015 inclusive.

MOTION MOVED Cr McCann That the Application for Leave of Absence by Mrs B Ruthven from 26 April 2015 to 28 May 2015 inclusive be granted.

MOTION CARRIED

8.2 Clear Understanding of line items within the budget

Is there sufficient explanation of line items within the budget being recorded?

8.3 National Tidy Towns

Will we be planning a budget allocation for hosting an event?

9. NEW BUSINESS OF AN URGENT NATURE Nil.

10. NEXT MEETING 14 May 2015

11. CLOSURE OF MEETING

The Chairperson declared the meeting closed at 4.46 pm.

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ADDENDUM

Attachments to Minutes of the

AUDIT COMMITTEE MEETING

12 February 2015

ADDENDUM ATTACHMENTS TO MINUTES OF THE AUDIT COMMITTEE MEETING

HELD IN COUNCIL CHAMBERS ON 12 FEBRUARY 2015

NOT TO BE GIVEN OUT TO THE PUBLIC

NOT PUBLIC INFORMATION





CONTENTS REPORTS OF OFFICERS 1 Budget Review 1 Compliance Audit Return 47





Shire of Toodyay Annual Budget Review

2014-2015

1

2

Shire of Toodyay

Annual Review Of 2014/2015 Budget

For the Period Ended 31 January 2015

TABLE OF CONTENTS

Statement of Financial Activity

Note 1 Significant Accounting Policies

Note 2 Graphical Representation

Note 3 Net Current Funding Position

Note 4 Not Applicable

Note 5 Budget Amendments

LOCAL GOVERNMENT ACT 1995

LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996

Shire of Toodyay 2014/2015 Annual Budget Review 1 of 433

FM Reg 33A(2A)(c )

Amended

Annual

Budget $

Amended

YTD

Budget $

(a)

Budget

Review

YTD Actual

(b)

Variance

$

(b)-(a)

Variance %

(b)-(a)/(a)Variance

$ $ $ $ $ %

Operating Revenues

Governance 19,000 11,898 59,000 54,498 42,600 358.04% p

General Purpose Funding - Rates 5,525,845 5,482,838 5,619,459 5,485,752 2,914 0.05%

General Purpose Funding - Other 1,647,920 865,085 1,601,570 933,592 68,507 7.92%

Law, Order and Public Safety 327,600 190,417 508,178 414,885 224,468 117.88%

Health 61,000 52,662 61,000 49,029 (3,633) (6.90%)

Housing 4,011,000 6,405 4,016,000 10,911 4,506 70.34%

Community Amenities 697,880 657,028 697,880 658,577 1,549 0.24%

Recreation and Culture 219,150 109,248 214,150 67,518 (41,730) (38.20%) p

Transport 770,628 449,519 778,928 312,820 (136,699) (30.41%)

Economic Services 433,282 252,693 433,282 112,150 (140,543) (55.62%)

Other Property and Services 121,734 71,001 201,734 114,354 43,353 61.06%

Total Operating Revenue 13,835,039 8,148,794 14,191,181 8,214,086 65,293

Operating Expense

Governance (635,039) (418,553) (706,731) (406,250) 12,303 2.94%

General Purpose Funding (333,049) (201,656) (308,049) (174,578) 27,078 13.43% p

Law, Order and Public Safety (1,225,544) (688,067) (1,187,192) (712,744) (24,677) (3.59%)

Health (205,053) (130,905) (200,053) (132,393) (1,488) (1.14%)

Housing (47,003) (27,391) (52,003) (49,376) (21,985) (80.26%) q

Community Amenities (1,249,288) (738,888) (1,249,288) (678,888) 60,000 8.12%

Recreation and Culture (1,452,702) (864,347) (1,458,617) (973,523) (109,176) (12.63%) q

Transport (2,579,942) (1,539,294) (2,579,942) (1,586,180) (46,886) (3.05%)

Economic Services (1,228,830) (716,653) (1,203,830) (647,968) 68,685 9.58%

Other Property and Services (82,670) (82,670) (145,082) (144,805) (62,135) (75.16%) q

Total Operating Expenditure (9,039,120) (5,408,424) (9,090,787) (5,506,704) (98,280)

Funding Balance Adjustment

Add Back Depreciation 2,111,000 1,231,377 2,111,000 1,333,112 101,735 8.26%

Adjust (Profit)/Loss on Asset Disposal 53,015 (3,135) 53,015 (11,658) (8,522) 271.81%

Adjust Provisions and Accruals 72,844 0 72,844 3,564 3,564

Net Operating 7,032,778 3,968,611 7,337,253 4,032,400 63,789

Capital Revenues

Proceeds from Disposal of Assets 323,000 188,412 323,000 143,374 (45,038) (23.90%)

Proceeds from New Debentures 191,200 151,112 191,200 191,200 40,088 (26.53%)

Transfer from Reserves 425,125 167,493 385,000 30,000 (137,493) 82.09%

939,325 507,017 899,200 364,574 (142,443)

Capital Expenses

Land Held for Resale 0 0 0 0 0

Land and Buildings (5,215,832) (347,948) (5,200,832) (285,915) 62,034 17.83% p

Infrastructure - Roads (1,767,127) (1,030,652) (1,767,127) (740,317) 290,335 28.17% p

Infrastructure - Parks & Recreation (325,000) (189,574) (325,000) (27,439) 162,135 85.53% p

Infrastructure - Footpaths (83,176) (48,510) (83,176) (37,611) 10,899 22.47%

Infrastructure - Bridges (76,000) (44,331) (76,000) (76,000) (31,669) (71.44%) q

Infrastructure - Other (215,000) (202,500) (215,000) (38,292) 164,208 81.09% p

Plant and Equipment (496,000) (289,331) (671,578) (493,347) (204,016) (70.51%) q

Furniture and Equipment (80,500) (64,706) (35,500) (13,525) 51,181 79.10%

Repayments Of Debentures (224,421) (124,228) (224,421) (108,060) 16,168 13.02%

Transfer to Reserves (583,000) (381,273) (683,000) (403,129) (21,856) (5.73%)

(9,066,056) (2,723,053) (9,281,634) (2,223,634) 499,419

Net Capital (8,126,731) (2,216,036) (8,382,434) (1,859,061) 356,975

Net Operating + Capital (1,093,954) 1,752,575 (1,045,181) 2,173,340 420,765

Opening Funding Surplus(Deficit) 1,117,070 1,117,070 1,133,954 1,133,954 16,884

Closing Funding Surplus(Deficit) 23,117 2,869,645 88,775 3,307,294 65,659

Shire of Toodyay

STATEMENT OF BUDGET REVIEW

(Statutory Reporting Program)


Note

Budget v Actual Predicted

FM Reg 33A(2A)(a)


1. SIGNIFICANT ACCOUNTING POLICIES

The significant accounting policies which have been adopted in the preparation of this statement of financial activity are:

(a) Basis of Accounting

This statement is a special purpose financial report, prepared in accordance with applicable Australian Accounting

Standards, other mandatory professional reporting requirements and the Local Government Act 1995 (as amended)

and accompanying regulations (as amended).

(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.

(c) Rounding Off Figures

All figures shown in this statement, other than a rate in the dollar, 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

In accordance with recommended practice, revenues, expenses and assets capitalised are stated net of any GSTNot Applicable

recoverable. Receivables and payables are stated inclusive of applicable GST.

(f) Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, cash at bank, deposits available on demand with banks, other short

tern 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 areincluded as short-term borrowings in current liabilities.

(g) Trade and Other Receivables

Trade and other receivables include amounts due from ratepayers for unpaid rates and other amounts due from third

parties for goods sold and services performed in the ordinary courts of business.

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 valued at the lower of cost and net realisable value. Net realisable value is the estimated selling price

in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make

the sale.

Inventories held from trading are classified as current even if not expected to be raised in the next twelve months.

Shire of Toodyay

Notes To The Budget Review Report



1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

Land Held for Resale

Land purchased for development and/or resale is valued at the lower of the cost and net realisable value. Cost includes

the cost of acquisition, development and interest incurred on the financing of that land during its development. Interest

and holding charges incurred after development is complete are recognised as expenses.

Revenue arising from the sale of property is recognised in the operating statement as at the time of signing a binding

contract of sale.

Land held for resale is classified as current except where it is held as non-current based on Council's intentions to

for sale.

(i) Fixed Assets

Each class of fixed asset within either property, plant and equipment or infrastructure is carried at cost or fair value as

indicated less where applicable, any accumulated depreciation and impairment losses.

Mandatory Requirement To Revalue Non-Current Assets

Effective from 1 July 2012, the Local Government (Financial Management) Regulations were amended and the

measurement of non-current assets at Fair Value became mandatory.

(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.

Depreciation is recognised on a straight-line basis, using rates which are reviewed each reporting period. Major

depreciation rates and periods are:

Buildings 30 to 50 years

Furniture and Equipment 4 to 10 years

Plant and Equipment 5 to 15 years

Sealed Roads & Streets

- Formation not depreciated

- Pavement 50 years

Seal

- Bituminous seals 20 years

- Asphalt surfaces 25 years

Gravel Roads & Streets


- Pavement 50 years

- Gravel sheet 12 years

Formed Roads


- Pavement 50 years

Footpaths - Slab 20 years

Sewerage Piping 100 years

Water supply piping & drainage systems 75 years


Shire of Toodyay

NOTES TO THE BUDGET REVIEW REPORT



(k) Impairment

In accordance with Australian Accounting Standards the Council's assets, other than inventories, are assessed at each

reporting date to determine whether there is any indication they may be impaired.

Where such an indication exists, an estimate of the recoverable amount of the asset is made in accordance with AASB

136 "Impairment of Assets" and appropriate adjustments made.

An impairment loss is recognised whenever the carrying amount of an asset or its cash-generating unit exceeds its

recoverable amount. Impairment losses are recognised in the Income Statement.

For non-cash generating assets such as roads, drains, public buildings and the like, value in use is represented by the

depreciated replacement cost of the asset.

At the time of preparing this report, it is not possible to estimate the amount of impairment losses (if any) as at 30/06/15.

In any event, an impairment loss is a non-cash transaction and consequently, has no impact on the Monthly Statement

Financial Position from a budgetary perspective.

(l) Trade and Other Payables

Trade and other payables are carried at amortised cost. They represent liabilities for goods and services provided to

the Municipality prior to the end of the financial year that are unpaid and arise when the Municipality becomes obliged to

make future payments in respect of the purchase of these goods and services. The amounts are unsecured and

are usually paid within thirty days of recognition.

(m) 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 twelve months represents the amount the municipality 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 Council 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 Council does not have the unconditional right to defer settlement beyond twelve

months, the liability is recognised as a current liability.

(n) 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.

Shire of Toodyay





Borrowings are classified as current liabilities unless the Council has an unconditional right to defer settlement of the

liability for at least twelve 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.

(o) Provisions

Provisions are recognised when: The council has a present legal or constructive obligation as a result of past events; it

is more likely than not that an outflow of resources will be required to settle the obligation; and the amount has been

reliably estimated. Provisions are not recognised for future operating losses.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined

by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with

respect to any one of item included in the same class of obligations may be small.

(p) 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 twelve months, being the Council's operational cycle. In the case of liabilities where Council does not

have the unconditional right to defer settlement beyond twelve months, such as vested long service leave, the liability

is classified as current even if not expected to be settled within the next twelve months. Inventories held for trading are

classified as current even if not expected to be realised in the next twelve months except for land held for resale where

it is held as non current based on Council's intentions to release for sale.

(q) 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, service charges and sewerage rates.

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

Amounts received specifically for the acquisition, construction of new or the upgrading of noncurrent assets paid to a

local government, irrespective of whether these amounts are received as capital grants, subsidies, contributions

or donations.

Profit on Asset Disposal

Profit on the disposal of assets including gains on the disposal of long term investments. Losses are disclosed under

the expenditure classifications.

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.

Shire of Toodyay




(q) Nature or Type Classifications (Continued)

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 these as television and radio broadcasting,

underground electricity, neighbourhood surveillance services and water. 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 associated 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.

Shire of Toodyay




(r) Statement of Objectives

The Shire of Toodyay is dedicated to providing high quality services to the community through the various service

oriented programs which it has established.

GOVERNANCE

Objective: To provide a decision making process for the efficient allocation of scare resources.

Activities: Administration and operation of facilities and services to Memvers of the Council, other costs that relate to the

task of assisting Elected Members and Ratepayers on matters which do not concern specific Council services.

Development of policies, strategic planning and long term financial plans.

GENERAL PURPOSE FUNDING

Objective: To collect revenue to allow for the provision of services.

Activities: Rates, general purpose government grants and interest revenue.

LAW, ORDER, PUBLIC SAFETY

Objective: To provide services to help ensure a safer community.

Activities: Supervision of various by-laws, fire prevention, emergency services and animal control.

HEALTH

Objective: To provide an operational framework for good community health.

Activities: Food quality and pest control and operation of the Medical Centre.

EDUCATION AND WELFARE

No allowance for income and expenditure has been made for this Program.

HOUSING

Objective: Ensure adequate housing.

Activities: Maintenance of staff housing and other rental properties.

COMMUNITY AMENITIES

Objective: Provide services required by the community.

Activities: Rubbish collection services, operation of the Waste Transfer Station, environmental protection, administration

of the Local Planning Scheme, community sponsorship and maintenance of cemeteries.

RECREATION AND CULTURE

Objective: To establish and manage efficiently infrastructure and resources which will help the social wellbing of the

community.

Activities: Maintenance of halls, recreation facilities, various reserves, libraries, heritage facilities and cultural activities.

TRANSPORT

Objective: To provide effective and efficient transport services to the community.

Activities: Construction and maintenance of roads, footpaths, bridges, parks, street lighting and works depot.

ECONOMIC SERVICES

Objective: To help promote the Shire and improve its economic wellbeing.

Activities: The regulation and provision of tourism, area promotion, economic development, building control, weed

control and water standpipes.

OTHER PROPERTY & SERVICES

Objective: Private Works carried out by the Council and indirect cost allocation pools.

Activities: Private Works, Public Works Overheads, Plant Operation Costs and other unclassified items.

Shire of Toodyay




Shire of Toodyay



Note 2 - Graphical Representation - Source Statement of Financial Activity

Comments/Notes - Operating Expenses

Comments/Notes - Operating Revenues

0

1000

2000

3000

4000

5000

6000

7000

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 2014/2015

Actual and Predicted2014/2015

0

1000

2000

3000

4000

5000

6000

7000

8000

9000


Am

ou

nt

$ (

'00

0s)

Budget Operating Revenues -v- Actual

Budget 2014/2015



Shire of Toodyay



Note 2 - Graphical Representation - Source Statement of Financial Activity

Comments/Notes - Capital Expenses

Comments/Notes - Capital Revenues

0

50

100

150

200

250

300

350


Am

ou

nt

$ (

'00

0s)

Month ending

Budget Capital Revenue -v- Actual

Budget 2014/2015


0

500

1000

1500

2000

2500

3000

3500

4000

4500


Am

ou

nt

$ (

'00

0s)

Month ending

Budget Capital Expenses -v- Actual

Budget 2014/2015



Note 3: NET CURRENT FUNDING POSTION

FM Reg

33A

(2A)(c ) Note This Period Last Period

Same Period

Last Year

$ $ $

Current Assets

Cash Unrestricted 3,022,949 2,897,123 2,756,485

Cash Restricted 248,792 248,792 598,744

Receivables - Rates and Rubbish 288,318 387,911 358,914

Receivables -Other 50,174 48,987 69,874

Inventories 6,888 6,888 5,987

3,617,121 3,589,701 3,790,004

Less: Current Liabilities

Payables (337,457) (2,437,311) (158,987)

Provisions (24,195) (24,195) (22,987)

(361,652) (2,461,506) (181,974)

Less: Cash Restricted (248,792) (248,792) (598,744)

Net Current Funding Position 3,006,677 879,403 3,009,286

Not Applicable

Comments/Notes - Net Current Funding Position

2014/2015

Shire of Toodyay



Positive=Surplus (Negative=Deficit)

0

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000


Note 3 - Liquidity Over the Year

2012/2013

2013/2014

2014/2015


Note 5: BUDGET AMENDMENTS

Amendments to original budget since budget adoption. Surplus/(Deficit)

GL Account

CodeDescription Classification

Increase in

Available

Cash

Decrease in

Available

Cash

Amended

Budget

Running

Balance

$ $ $

Budget Adoption Opening Surplus(Deficit) 23,117

Actual Surplus For 30/06/14 As Per Final EOY Audited Report Opening Surplus(Deficit) 16,885 40,002 Variance to Actual Surplus As Signed Off By Auditors

031301 Rates Levied - All Areas Operating Revenue 12,265 52,267 Interim rates

052211 Cat Pound - Building Expenditure Capital Expenses 15,000 67,267 Funds C/Fwd from 13/14 - not fully expended - job completed

052323 Dog Registration Fees Operating Revenue 5,000 72,267 Increase in dog registrations

053201 Ranger - Other Lops - Salaries & Super Operating Expenses 10,000 82,267 Casual/Relief Ranger not working full time hours

105201 Environmental Officer - Salaries Operating Expenses 10,000 92,267 EO not employed for full year & change in conditions

091330 Shire Owned Housing - Rental Income Operating Revenue 5,000 97,267 House rented to employee for market value offset by GL: 091204

144331 Reimbursement - Insurance Claims Operating Revenue 10,000 107,267 Unable to budget for unplanned insurance claims

136201 Community Development - Wages & Salaries Operating Expenses 25,000 132,267 Full staff not commencing till 1 Jan 2015

041204 Election Expenses Operating Expenses 5,000 137,267 Election unlikely to occur in 2014/2015

042334 Administration - Miscellaneous Income Operating Revenue 5,000 142,267 Includes WALGA Driver Rebate of $6,700

042342 Administration - Miscellaneous Income - Gst Free Operating Revenue 35,000 177,267 Includes LGIS Dividend return of $21,300

042400 Administration - Computer Hardware & Software Capital Expenses 20,000 197,267 IT Equipment to be leased - taken from operating expenditure

123331 Operating Grants - Roads Operating Revenue 8,300 205,567 Actual grant funds received

042210 Office Maint & Surrounds Operating Expenses (20,000) 185,567 Increase in maintenance & operational expenditure

113335 Clubs Insurance Operating Revenue (5,000) 180,567 Insurance down due to review of insurables for 2014/2015

042219 Consultants/Special Projects Operating Expenses (35,000) 145,567 Infrastructure Valuation As Per 2014/2015 FVA

147335 Rental - Lot 1 A&B Stirling Tce Operating Revenue (5,000) 140,567 New rental/tenant not commencing till Mid Feb 2015

053210 Roadwise Expenditure Operating Expenses (16,648) 123,919 Grant funds received 13/14 not carried forward

106338 Not Applicable Capital Revenue (16,336) 107,583 Review to occur in 2015/2016 due to Contract Planner being unavailable.

107211 Cemetery Operations - Gravedigging Etc Operating Expenses (10,000) 97,583 Cost of grave digging separately allocated - no amount budgeted

113212 Pelham Reserve Operating Expenses (5,915) 91,668 Additional garden & cleaning works due to upgrade

042205 Staff Insurances Operating Expenses (21,692) 69,976 Actual Insurance Allocations - partially offset by GL: 143219

143219 Insurance On Works Operating Expenses 12,588 82,564 Actual Insurance Allocation Offsets GL: 042205

031331 Rates - Legal Expenses Recovered Operating Revenue 35,000 117,564 Increase in fees to be recovered

031218 Legal Expenses Operating Expenses (35,000) 82,564 Legal Fees due to Ironbridge Action

031219 Rates Review Operating Expenses 60,000 142,564 Project deferred until 2015/2016 partially offset by GL: 031333

031333 Transfer From Rates Review Reserve Capital Revenue (53,789) 88,775 Transfer deferred until project completed offset by GL: 031219

051200 Strategic Access & Egress Operating Expenses 100,000 188,775 Transfer unspent funds to Reserve offset by GL: 051401

051401 Tfr To Reserve - Access & Egress Capital Expenses (100,000) 88,775 Transfer funds to Reserve offset by GL: 051200

051338 Dfes Recoup For Firefighting Operating Revenue 15,000 103,775 Offset by GL: 051201

051201 Mitigation Works - Fire Operating Expenses (15,000) 88,775 Offset by GL: 051338

051202 Firefighting - Water Operating Expenses 10,000 98,775 Offset cost of RMO GL: 055406


Note 5: BUDGET AMENDMENTS

Amendments to original budget since budget adoption. Surplus/(Deficit)

GL Account

CodeDescription Classification

Increase in

Available

Cash

Decrease in

Available

Cash

Amended

Budget

Running

Balance

$ $ $

051213 Firebreaks Services - Maintenance Operating Expenses 7,000 105,775 Offset cost of RMO GL: 055406

051214 Egress & Access Track - Maintenance Operating Expenses 5,000 110,775 Offset cost of RMO GL: 055406

051355 Trns From Reserve - Bush Fire Mitigation Capital Revenue 30,000 140,775 Offset cost of RMO GL: 055406

055406 Mitigation - Rmo Wages & Employee Costs Operating Expenses (52,000) 88,775 Cost of employing RMO as of January 2015 offset by above GLs

051331 Grant/Contributions - Fire Operating Revenue 175,578 264,353 DFES 'Donated' Fire Truck offset by GL: 051250

051250 Lops - Purchase Plant & Equipment Capital Expenses (175,578) 88,775 DFES 'Donated' Fire Truck offset by GL: 051331

053401 Cctv - Closed Circuit Television Camera - Security Capital Expenses 25,000 113,775 Offset by GL: 053323

053323 Cctv - Grants & Contributions Operating Revenue (25,000) 88,775 Grant not received offset by GL: 053323

054335 Cesm - Recoup Operating Revenue 10,000 98,775 Offset by GL: 054204

054204 Community Emergency Services Manager Operating Expenses (10,000) 88,775 Increased CESM expenditure offset by GL: 054335

074201 Health Salaries Operating Expenses 5,000 93,775 Less hours worked by EHO

091204 Lot 46/47 Telegraph Road, Toodyay Operating Expenses (5,000) 88,775 Additional works to clear yard & gardens offset by GL: 091330

106216 Contractor Expenses Operating Expenses 25,000 113,775 Contract planner unavailable due to ill health

106210 T.Plng Legal Costs Operating Expenses (25,000) 88,775 Wakeman, representation at SAT, Austral Brick et al

143331 P.W.O. Misc Income Operating Revenue 15,000 103,775 Parenting receipts offset by GL: 008571

008571 Parenting Payments To Staff Operating Expenses (15,000) 88,775 Parenting payments offset by GL: 143331

143333 Workers Compensation Reimbursements Operating Revenue 60,000 148,775 Offset by GL: 008570

008570 Workers Compensation Payments Operating Expenses (60,000) 88,775 Offset by GL: 143333

Amended Budget Cash Position as per Council Resolution 772,616 (706,958) 88,775


For The Period Ending For the Period Ended 31 January 2015

Revenue Expense Revenue Expense Revenue Expense

GENERAL PURPOSE FUNDING - RATES

OPERATING EXPENDITURE

031208 Rates Written Off (500) (254) (500) 0

031209 Administration Allocation - Rates (165,933) (99,707) (165,933) 0

031210 Salaries - Rates Officer (36,701) (22,727) (36,701) 0

031211 Other Employee Costs - Rates Officer (600) (1,689) (600) 0

031212 Conferences & Training - Rates (500) 0 (500) 0

031213 Superannuation (3,487) (2,097) (3,487) 0

031215 Postage (5,500) (4,439) (5,500) 0

- Rates Notices - 3,000

- Instalments Notices x 3 - 2,500

031216 Rating Valuations (35,000) (1,236) (35,000) 0

- GRV Valuations - 2,500

- UV Valuations - 30,000

- Interim Valuations - 2,500

031217 Title Searches (1,000) (513) (1,000) 0

031218 Legal Expenses (10,000) (33,606) (45,000) (35,000)

031219 Rates Review (60,000) 0 0 60,000

- VGO Valuations - 50,000

- Postage & Community Consult - 5,000

(319,221) (166,269) (294,221) 25,000

OPERATING REVENUENot Applicable

031301 Rates Levied - All Areas 5,525,845 5,538,109 5,538,109 12,265

031302 Ex Gratia Rates 750 892 750 0

031303 Interest On Outstanding/Overdue Rates 27,500 34,617 27,500 0

031305 Instalment Charges 22,000 23,006 22,000 0

031306 Rates - Administration Fee 22,000 17,603 22,000 0

031307 Rates - Property Account Enquiries 22,000 13,772 22,000 0

031308 Rates - Payment Plan Administration Fee 2,000 3,273 2,000 0

031309 Rates Paid In Advance (75,000) (53,249) (75,000) 0

031330 Sale Of Electoral Rolls & Maps 100 125 100 0

031331 Rates - Legal Expenses Recovered 20,000 39,104 55,000 35,000

031332 Esl - Administration Fee 5,000 0 5,000 0

5,572,195 5,617,250 5,619,459 47,265

TOTAL RATES - Operating 5,572,195 (319,221) 5,617,250 (166,269) 5,619,459 (294,221) 72,265

CAPITAL EXPENDITURE

031220 Transfer To Rates Review Reserve (1,000) (707) (1,000) 0

(1,000) (707) (1,000) 0

CAPITAL REVENUE

031333 Transfer From Rates Review Reserve 53,789 0 0 (53,789)

53,789 0 0 (53,789)

TOTAL RATES - Capital 53,789 (1,000) 0 (707) 0 (1,000) (53,789)

TOTAL RATES 5,625,984 (320,221) 5,617,250 (166,976) 5,619,459 (295,221) 18,476

GENERAL PURPOSE FUNDING - GENERAL PURPOSE GRANTS


032201 Administration Allocation - General Purpose Funding (13,828) (8,309) (13,828) 0

(13,828) (8,309) (13,828) 0

OPERATING REVENUE

032330 General Purpose Grant 937,379 471,752 937,379 0

Shire of Toodyay - Operating Statement by Function & Activity

COA Description2014/2015 Original Budget Actual As At 31 Jan 2015 Reviewed Budget Net Cash

Amount $






Amount $

032331 Road Improvement Grant 534,191 268,955 534,191 0

1,471,570 740,707 1,471,570 0

TOTAL GENERAL PURPOSE GRANTS - Operating 1,471,570 (13,828) 740,707 (8,309) 1,471,570 (13,828) 0

TOTAL GENERAL PURPOSE GRANTS - Capital 0 0 0 0 0 0 0

TOTAL GENERAL PURPOSE GRANTS 1,471,570 (13,828) 740,707 (8,309) 1,471,570 (13,828) 0

GENERAL FINANCE

OPERATING REVENUE

032334 Interest On Investment 55,000 22,965 55,000 0

032335 Interest On Reserve Accounts 75,000 38,421 75,000 0

TOTAL GENERAL FINANCE - Operating 130,000 61,387 130,000 0

TOTAL GENERAL FINANCE - Capital

TOTAL GENERAL FINANCE 130,000 0 61,387 0 130,000 0 0

TOTAL GENERAL PURPOSE FUNDING 7,227,554 (334,049) 6,419,344 (175,285) 7,221,029 (309,049) 18,476

GOVERNANCE & ADMINISTRATION

GOVERNANCE


041220 Bad Debts Written Off (500) 0 (500) 0

041201 Aroc Secretariat (5,000) 0 (5,000) 0

041202 Memb. Attendance & Allowance (145,452) (80,386) (145,452) 0

Attendance Fees

Councillors x 8 - 99,200

Shire President x 1 - 19,200

ICT Allowance


IT Monthly & Annual Fees - 5,500

Travel Expenses


041203 Members Conf & Travel Exp (20,000) (13,774) (20,000) 0

041204 Election Expenses (5,000) 0 0 5,000

041205 Shire Presidents Allowance (24,670) (14,391) (24,670) 0

- President's Allowance - 15,326

- D/Pres Allowance - 3,831

041207 Refreshments & Functions - Councillors (10,000) (6,918) (10,000) 0

041208 Refreshments & Functions - Staff (15,000) (10,285) (15,000) 0

041210 Members Insurance (10,000) (9,411) (10,000) 0

041211 Subscriptons (22,000) (25,494) (22,000) 0

- Avon Midland WALGA Zone - 2,000

- WALGA Assoc M/Ship - 8,332

- WALGA Procurement - 1,990

- Linking Councils & Communities - 5,000

- WALGA Local Laws Service - 543

- LGMA - 2,000

- Miscellaneous - 2,000

041212 Misc Members Expenses (4,000) (1,772) (4,000) 0

041213 Printing & Stationery (3,000) (850) (3,000) 0

041214 Advertising (25,000) (14,136) (25,000) 0

041218 Administration Allocation - Governance (207,417) (124,634) (207,417) 0

041219 Audit Fees (45,000) (20,165) (45,000) 0

041222 Legal Fees (30,000) (17,082) (30,000) 0






Amount $

000312 Deprec Of Assets-Members (6,000) (6,752) (6,000) 0

041223 Local Laws Review (5,000) 0 (5,000) 0

041228 Integrated Strategic Plan/S (35,000) (11,657) (35,000) 0

041230 Economic Development Plan 0 (3,575) 0 0

(618,039) (361,283) (613,039) 5,000

OPERATING REVENUE

041320 Recoups - Contributions, Donations & Reimbursements1,000 828 1,000 0

041321 Grants - Governance 1,000 0 1,000 0

2,000 828 2,000 0

TOTAL GOVERNANCE (Operating) 2,000 (618,039) 828 (361,283) 2,000 (613,039) 5,000

CAPITAL EXPENDITURE

041252 Transfer To Anzac 100Th Reserve (1,000) (839) (1,000) 0

(1,000) (839) (1,000) 0

CAPITAL REVENUE

041322 Transfer From 175Th Anniversary Reserve 0 0 0 0

0 0 0 0

TOTAL GOVERNANCE (Capital) 0 (1,000) 0 (839) 0 (1,000) 0

TOTAL GOVERNANCE 2,000 (619,039) 828 (362,121) 2,000 (614,039) 5,000

GOVERNANCE & ADMINISTRATION

ADMINISTRATION


042201 Salaries - Administration (734,611) (435,853) (734,611) 0

042202 Salaries - L.S.L. (20,000) (1,481) (20,000) 0

042204 Superannuation - Admin (73,254) (49,370) (73,254) 0

042205 Staff Insurances (50,000) (71,692) (71,692) (21,692)

042206 Fbt - Administration Staff (35,000) (12,048) (35,000) 0

042207 Conference & Training (30,000) (24,222) (30,000) 0

042208 Advertising Positions (10,000) (6,723) (10,000) 0

042209 Staff Uniforms (5,400) (1,074) (5,400) 0

042210 Office Maint & Surrounds (56,012) (53,877) (76,012) (20,000)

042211 Admin Printing & Stationery (25,000) (14,304) (25,000) 0

042212 Telephone & Internet (40,000) (21,208) (40,000) 0

042213 Office Equip. Mtce. (30,000) (21,405) (30,000) 0

042214 Bank Charges (20,000) (11,134) (20,000) 0

042215 Postage & Freight (5,500) (2,115) (5,500) 0

042216 Computer Expenses (155,000) (75,461) (155,000) 0

042217 Admin Vehicle Expenses (20,000) (6,020) (20,000) 0

042218 Admin Legal Expenses (5,000) 0 (5,000) 0

042219 Consultants/Special Projects 0 0 (35,000) (35,000)

042220 Administration - Miscellaneous Expenditure (15,000) (12,511) (15,000) 0


- Workplace Solutions - 3,492

- WALGA Tax Service - 1,235

- Noise Headphones - 400

042222 Osh - Investigations & Monitoring (10,000) (9,265) (10,000) 0

000772 Deprec Of Assets - Admin (60,000) (46,098) (60,000) 0

00B402 Less Admin Allocation 1,382,777 830,894 1,382,777 0

(17,000) (44,968) (93,692) (76,692)

OPERATING REVENUE

042331 Legal Expenses Recovered 1,000 0 1,000 0






Amount $

042333 Photocopying 1,000 837 1,000 0

042334 Administration - Miscellaneous Income 10,000 12,978 15,000 5,000

042341 Income Protection Insurance Revenue 0 0 0 0

042342 Administration - Miscellaneous Income - Gst Free 5,000 39,855 40,000 35,000

17,000 53,670 57,000 40,000

TOTAL ADMINISTRATION (Operating) 17,000 (17,000) 53,670 (44,968) 57,000 (93,692) (36,692)

CAPITAL EXPENDITURE

042254 Transfer To Employee Entitlement Reserve - Administration (25,000) 0 (25,000) 0

042255 Transfer To Information Technology Reserve (5,500) (5,134) (5,500) 0

042400 Administration - Computer Hardware & Software (20,000) 0 0 20,000

042401 Admin Building - Old Court House, Feinnes St (8,500) (5,892) (8,500) 0

(59,000) (11,026) (39,000) 20,000

CAPITAL REVENUE

042330 Transfer From Employee Entitlement Reserve 15,000 0 15,000 0

15,000 0 15,000 0

TOTAL ADMINISTRATION (Capital) 15,000 (59,000) 0 (11,026) 15,000 (39,000) 20,000

TOTAL ADMINISTRATION 32,000 (76,000) 53,670 (55,994) 72,000 (132,692) (16,692)

TOTAL GOVERNANCE & ADMINISTRATION 34,000 (695,039) 54,498 (418,115) 74,000 (11,692)

LAW, ORDER & PUBLIC SAFETY - FIRE PREVENTION


051200 Strategic Access & Egress (300,000) (80,866) (200,000) 100,000

- Stage 3A - Toodyay Highlands - 150,000

- Stage 3B - Julimar - 100,000

- Stage 3C - Moondyne Park - 50,000

051201 Mitigation Works - Fire (10,000) (24,343) (25,000) (15,000)

- Fuel Reduction Burning - 5,000

- Spraying - 5,000

- Revegetation - 2,000

051202 Firefighting - Water (10,000) (1,320) 0 10,000

051203 Administration Allocation - Fire Prevention (27,656) (16,618) (27,656) 0

051206 Ranger - Lops - Salaries & Super (39,465) (17,512) (39,465) 0

051207 Shire Fire-Fighting Vehicle Expenses (1,000) 0 (1,000) 0

051209 Firebreak Inspections (10,000) (182) (10,000) 0

051210 Advertising & Signs (2,500) (3,587) (2,500) 0

051211 Fire Tanks - Maintenance & Operating Expenditure (10,000) (4,569) (10,000) 0

051212 Firebreaks - Shire Reserves (16,981) (14,223) (16,981) 0

051213 Firebreaks Services - Maintenance (7,000) (350) 0 7,000

051214 Egress & Access Track - Maintenance (5,000) 0 0 5,000

051215 Firefighting - Shire Resources (30,000) (48,409) (30,000) 0

051218 End Of Year Brigade Function (3,000) 0 (3,000) 0

051220 Brigade Plant & Equip (Less $1,000) (5,000) (1,307) (5,000) 0

051221 Brigade Plant & Equip Maint (5,000) (5,616) (5,000) 0

051222 Brigade Vehicles,Trailers Mtce (70,000) (53,607) (70,000) 0

051223 Dfes Brigade Buildings - Mntce (6,000) (6,989) (6,000) 0

051224 Brigade Clothing & Access (10,000) (7,701) (10,000) 0

051225 Brigade Utilities,Rates & Taxes (25,000) (11,950) (25,000) 0

051226 Brigade Other Goods & Services (3,000) (9,029) (3,000) 0

051227 Brigade Insurances (20,000) (15,282) (20,000) 0

001742 Deprec Of Assets - Fire (175,000) (112,424) (175,000) 0

(791,602) (435,884) (684,602) 107,000

OPERATING REVENUE






Amount $

051331 Grant/Contributions - Fire 5,000 175,578 180,578 175,578

051335 Fines & Penalties 15,000 6,700 15,000 0

051336 Esl Levy Recoup 144,000 112,000 144,000 0

051338 Dfes Recoup For Firefighting 15,000 28,345 30,000 15,000

051352 Lops - Sale Of Plant & Equipment 0 91 0 0

179,000 322,714 369,578 190,578

TOTAL FIRE PREVENTION - Operating 179,000 (791,602) 322,714 (435,884) 369,578 (684,602) 297,578

CAPITAL EXPENDITURE

051250 Lops - Purchase Plant & Equipment 0 (175,578) (175,578) (175,578)

051254 Lops - Infrastructure Other (25,000) (27,927) (25,000) 0

Parklands Fire Water Supply $10,000

Sand Spring Fire Tank $15,000

051401 Tfr To Reserve - Access & Egress (5,000) (5,067) (105,000) (100,000)

051405 Tfr To Reserve - Bush Fire Mitigation (40,000) (40,536) (40,000) 0

(70,000) (249,108) (345,578) (275,578)

CAPITAL REVENUE

051355 Trns From Reserve - Bush Fire Mitigation 0 0 30,000 30,000

0 0 30,000 30,000

TOTAL FIRE PREVENTION - Capital 0 (70,000) 0 (249,108) 30,000 (345,578) (245,578)

TOTAL FIRE PREVENTION 179,000 (861,602) 322,714 (684,993) 399,578 (1,030,180) 52,000

LAW, ORDER & PUBLIC SAFETY - ANIMAL CONTROL


052201 Animal Control - Salaries & Super (39,465) (26,335) (39,465) 0

052203 Cat Control Expenses (5,000) (2,501) (5,000) 0

052205 Other Employment Costs - Animal Control (2,500) (3,461) (2,500) 0

052207 Dog Control Expenses (4,000) (3,010) (4,000) 0

052208 Maintenance - Dog & Cat Pounds (7,579) (9,972) (7,579) 0

052209 Other Animal Control (4,100) (1,144) (4,100) 0

052213 Depreciation - Animal Control (10,000) (4,078) (10,000) 0

052214 Administration Allocation - Animal Control (27,656) (16,618) (27,656) 0

052215 Vehicle Expenses - Animal Control (7,000) (9,690) (7,000) 0

(107,300) (76,810) (107,300) 0

OPERATING REVENUE

052321 Fines & Penalties - Dog Act 1,000 800 1,000 0

052322 Impounding Fees - Dogs 3,500 3,130 3,500 0

052323 Dog Registration Fees 15,000 21,208 20,000 5,000

052324 Kennel Licences 100 0 100 0

052325 Fines - Other Animals 500 1,100 500 0

052326 Impounding Fees - Other 1,000 0 1,000 0

052328 Cat Registration Fees 5,000 7,725 5,000 0

26,100 33,963 31,100 5,000

TOTAL ANIMAL CONTROL - Operating 26,100 (107,300) 33,963 (76,810) 31,100 (107,300) 5,000

CAPITAL EXPENDITURE

052211 Cat Pound - Building Expenditure (20,000) (4,608) (5,000) 15,000

(20,000) (4,608) (5,000) 15,000

CAPITAL REVENUE

0 0 0 0






Amount $

0 0 0 0

TOTAL ANIMAL CONTROL - Capital 0 (20,000) 0 (4,608) 0 (5,000) 15,000

TOTAL ANIMAL CONTROL 26,100 (127,300) 33,963 (81,418) 31,100 (112,300) 20,000

OTHEROPERATING EXPENDITURE

053201 Ranger - Other Lops - Salaries & Super (78,930) (39,437) (68,930) 10,000

053203 Telephone Expense (2,500) (1,177) (2,500) 0

053204 Cctv Operational Expenses (7,000) (988) (7,000) 0

053206 Vehicle Expenses - Rangers (7,000) (6,786) (7,000) 0

053207 Administration Allocation - Lops Other (27,656) (16,618) (27,656) 0

053208 Depreciation - Lops - Other (10,000) (2,433) (10,000) 0

053209 Semc Aware Grant Expenditure (20,000) 0 (20,000) 0

053210 Roadwise Expenditure 0 (7,175) (16,648) (16,648)

(153,086) (74,615) (159,734) (6,648)

OPERATING REVENUE

053320 Fines Enforcement Recoup 0 0 0 0

053321 Fines & Penalties - Misc 2,500 2,108 2,500 0

053322 Income - Misc 0 1,914 0 0

053323 Cctv - Grants & Contributions 25,000 0 0 (25,000)

053324 Roadwise Income 0 91 0 0

27,500 4,021 2,500 (25,000)

TOTAL (LOPS) OTHER - Operating 27,500 (153,086) 4,021 (74,615) 2,500 (159,734) (31,648)

CAPITAL EXPENDITURE

053401 Cctv - Closed Circuit Television Camera - Security (25,000) 0 0 25,000

053402 Transfer To Cctv Reserve (5,000) (5,067) (5,000) 0

(30,000) (5,067) (5,000) 25,000

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL (LOPS) OTHER - Capital 0 (30,000) 0 (5,067) 0 (5,000) 25,000

TOTAL (LOPS) OTHER 27,500 (183,086) 4,021 (79,682) 2,500 (164,734) (6,648)

EMERGENCY MANAGEMENT


054201 Donations & Contributions - Emergency Assistance (10,000) 0 (10,000) 0

054203 Administration Allocation - Emergency Management (27,656) (16,618) (27,656) 0

054204 Community Emergency Services Manager (135,900) (103,882) (145,900) (10,000)

- Public Liability Insurance - 1,500

- Workes Compensation Ins - 3,000

- CESM Wages & Allowances - 90,000

- CESM Superannuation - 11,400

- Administration Assistant - 30,000

054206 Dfes Co-Location Centre - Stirling Terrace 0 (181) 0 0

(173,556) (120,499) (183,556) (10,000)

OPERATING REVENUE

054335 Cesm - Recoup 95,000 54,096 105,000 10,000

95,000 54,096 105,000 10,000






Amount $

TOTAL EMERGENCY MANAGEMENT - Operating 95,000 (173,556) 54,096 (120,499) 105,000 (183,556) 0

CAPITAL EXPENDITURE

054205 Transfer To Emergency Management & Recovery Reserve (5,500) (5,494) (5,500) 0

(5,500) (5,494) (5,500) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL EMERGENCY MANAGEMENT - Capital 0 (5,500) 0 (5,494) 0 (5,500) 0

TOTAL EMERGENCY MANAGEMENT 95,000 (179,056) 54,096 (125,994) 105,000 (189,056) 0

FIRE & LAND MANAGEMENT


055401 Mitigation 0 0 0

055402 Mitigation - Contractor 0 0 0

055406 Mitigation - Rmo Wages & Employee Costs 0 0 (52,000) (52,000)

055413 Administration Allocation - Mitigation 0 0 0

0 0 (52,000) (52,000)

OPERATING REVENUE

0 0 0 0

0 0 0 0

TOTAL FIRE & LAND MANAGEMENT - Operating 0 0 0 0 0 (52,000) (52,000)

CAPITAL EXPENDITURE

0 0 0

0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL FIRE & LAND MANAGEMENT - Capital 0 0 0 0 0 0 0

TOTAL FIRE & LAND MANAGEMENT 0 0 0 0 0 0 0

TOTAL LAW ORDER & PUBLIC SAFETY 327,600 (1,351,044) 414,794 (972,087) 538,178 (1,496,270) 65,352

HEALTH

PUBLIC HEALTH


074201 Health Salaries (64,065) (34,195) (59,065) 5,000

074202 Salaries - L.S.L. 0 0 0 0

074204 Health Superannuation (5,955) (4,380) (5,955) 0

074206 Health - Other Employment Costs (12,620) (7,109) (12,620) 0

- Public Liability Insurance - 720






Amount $

- Workers Compensation - 2,500

- Travel & Meal Allow EHO - 8,200

- State Conference - 1,200

074209 Legal Expenses (5,000) 0 (5,000) 0

076201 Analytical Expenses (1,500) (1,240) (1,500) 0

074210 Administration Allocation - Public Health (13,828) (8,309) (13,828) 0

074211 Consultant Expenses (2,000) (1,241) (2,000) 0

002502 Deprec Of Assets - Health (20,000) (14,914) (20,000) 0

(124,968) (71,387) (119,968) 5,000

OPERATING REVENUE

074331 Legal Expenses Recoup 1,000 0 1,000 0

074332 Health Act Fees,Licences 20,000 9,525 20,000 0

21,000 9,525 21,000 0

TOTAL PUBLIC HEALTH - Operating 21,000 (124,968) 9,525 (71,387) 21,000 (119,968) 5,000

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL PUBLIC HEALTH - Capital 0 0 0 0 0 0 0

TOTAL PUBLIC HEALTH 21,000 (124,968) 9,525 (71,387) 21,000 (119,968) 5,000

OTHER HEALTH


077201 Alma Beard Centre (31,757) (17,697) (31,757) 0

- Building Maintenance - 10,881

- Garden Maintenance - 10,876

- Operational Expenditure - 10,000

077202 Alma Beard Medical Centre - Rental (34,500) (35,000) (34,500) 0

077203 Administration Allocation - Other Health (13,828) (8,309) (13,828) 0

(80,085) (61,006) (80,085) 0

OPERATING REVENUE

077330 Alma Beard Medical Centre - Rental 40,000 39,505 40,000 0

40,000 39,505 40,000 0

TOTAL OTHER HEALTH - Operating 40,000 (80,085) 39,505 (61,006) 40,000 (80,085) 0

CAPITAL EXPENDITURE

077251 Alma Beard Medical Centre - Building (5,500) 0 (5,500) 0

- New Front Auto Doors

(5,500) 0 (5,500) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL OTHER HEALTH - Capital 0 (5,500) 0 0 0 (5,500) 0






Amount $

TOTAL OTHER HEALTH 40,000 (85,585) 39,505 (61,006) 40,000 (85,585) 0

TOTAL HEALTH 61,000 (210,553) 49,029 (132,393) 61,000 (205,553) 5,000

HOUSING

STAFF HOUSING


091201 Lot35, 19 A/B Clinton St (9,949) (7,098) (9,949) 0

091202 Other Staff Housing (1,000) (226) (1,000) 0

091204 Lot 46/47 Telegraph Road, Toodyay (3,054) (7,156) (8,054) (5,000)

091205 Lot 3 (5) Piesse Street, Connors Cottage 0 (520) 0 0

002602 Deprec Of Assets - Staff (3,000) (2,155) (3,000) 0

002662 Deprec Of Assets-Housing (25,000) (27,125) (25,000) 0

(42,003) (44,280) (47,003) (5,000)

OPERATING REVENUE

091330 Shire Owned Housing - Rental Income 5,000 5,720 10,000 5,000

091332 Recoups - Staff Housing 2,500 175 2,500 0

7,500 5,895 12,500 5,000

TOTAL STAFF HOUSING - Operating 7,500 (42,003) 5,895 (44,280) 12,500 (47,003) 0

CAPITAL EXPENDITURE

091250 Staff Housing - Capital Works (7,500) (8,856) (7,500) 0

- Clinton Street - Fence etc - 7,500

(7,500) (8,856) (7,500) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL STAFF HOUSING - Capital 0 (7,500) 0 (8,856) 0 (7,500) 0

TOTAL STAFF HOUSING 7,500 (49,503) 5,895 (53,136) 12,500 (54,503) 0

OTHER HOUSING


092203 Butterly House (5,000) (5,016) (5,000) 0

092202 Stirling Tce (O'Reilly) 0 (81) 0 0

(5,000) (5,096) (5,000) 0

OPERATING REVENUE

092255 Grants & Subsidies - Aged Care 4,000,000 0 4,000,000 0

- CLGR/RFR Grant - 2,742,412

- Butterly Cottages - 857,588

- Shire of Goomalling - 200,000

- Shire of Victoria Plains - 200,000

092331 Recoups - Butterly House 3,500 5,016 3,500 0

4,003,500 5,016 4,003,500 0

TOTAL OTHER HOUSING - Operating 4,003,500 (5,000) 5,016 (5,096) 4,003,500 (5,000) 0

CAPITAL EXPENDITURE






Amount $

092252 Aroc Aged Care Housing Initiative (4,400,000) 0 (4,400,000) 0

(4,400,000) 0 (4,400,000) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL OTHER HOUSING - Capital 0 (4,400,000) 0 0 0 (4,400,000) 0

TOTAL OTHER HOUSING 4,003,500 (4,405,000) 5,016 (5,096) 4,003,500 (4,405,000) 0

TOTAL HOUSING 4,011,000 (4,454,503) 10,911 (58,233) 4,016,000 (4,459,503) 0

COMMUNITY AMMENITIES

HOUSEHOLD REFUSE


101201 Waste Transfer Station (118,478) (63,902) (118,478) 0

101202 Disposal Of Refuse (60,000) (35,757) (60,000) 0

101203 Domestic Refuse Collection (332,000) (172,945) (332,000) 0

- Includes fortnightly recycle collection

- 420 waste collection - 77,700

- 1,100 waste collection - 203,500

- 50 commercial collection - 9,250

- Monthly tonnage collection fee - 36,000

101204 Administration Allocation - Household Refuse (41,483) (24,927) (41,483) 0

101205 Waste Initiatives (5,000) 0 (5,000) 0

- Review Of Zero Waste Mgmt Plan - 5,000

002752 Deprec Of Assets-Rubbish (4,500) (4,114) (4,500) 0

(561,461) (301,646) (561,461) 0

OPERATING REVENUE

101330 Domestic Rubbish Collection - Mandatory 103,500 99,182 103,500 0


- 420 collections @ $230

101331 Commercial Rubbish Collection 25,000 28,250 25,000 0


- 50 collections @ $250

101332 Transfer Station Entry Fees - Additional Passes 2,000 981 2,000 0

- 30 passes x $35 each (10 passes)

- single tip passes/loads

101333 Waste Transfer Station Maintenance - Minimum Rate245,280 243,694 245,280 0

- 2,972 assessments @ $80

101334 Domestic Rubbish Collection - Additional 257,600 262,013 257,600 0


- 1,100 collections @ $230

633,380 634,120 633,380 0

TOTAL HOUSEHOLD REFUSE - Operating 633,380 (561,461) 634,120 (301,646) 633,380 (561,461) 0

CAPITAL EXPENDITURE

101252 Transfer To Refuse Reserve (2,000) (952) (2,000) 0

(2,000) (952) (2,000) 0

CAPITAL REVENUE

101350 Transfer From Refuse Reserve 30,000 30,000 30,000 0

30,000 30,000 30,000 0






Amount $

TOTAL HOUSEHOLD REFUSE - Capital 30,000 (2,000) 30,000 (952) 30,000 (2,000) 0

TOTAL HOUSEHOLD REFUSE 663,380 (563,461) 664,120 (302,598) 663,380 (563,461) 0

OTHER REFUSE


102201 Administration Allocation - Other Refuse (27,656) (16,618) (27,656) 0

102206 Street Bins Collection (10,000) (4,887) (10,000) 0

102207 Litter Control - Other (4,852) (832) (4,852) 0

(42,508) (22,336) (42,508) 0

OPERATING REVENUE

102332 Litter Infringements 0 0 0 0

0 0 0 0

TOTAL OTHER REFUSE - Operating 0 (42,508) 0 (22,336) 0 (42,508) 0

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL OTHER REFUSE - Capital 0 0 0 0 0 0 0

TOTAL OTHER REFUSE 0 (42,508) 0 (22,336) 0 (42,508) 0


SEWERAGE


0 0 0 0

0 0 0 0

OPERATING REVENUE

103332 Dividend - Nth'M Liquid Waste Fac 22,500 0 22,500 0

22,500 0 22,500 0

TOTAL SEWERAGE - Operating 22,500 0 0 0 22,500 0 0

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL SEWERAGE - Capital 0 0 0 0 0 0 0






Amount $

TOTAL SEWERAGE 22,500 0 0 0 22,500 0 0

COMMUNITY SPONSORSHIP


104201 Community Grants & Sponsorships (50,706) (31,038) (50,706) 0

- Discretionary Funds - 5,000

- Toodyay Art Acquisition Prize - 1,000

- Toodyay Cricket Club - 2,500

- RSL Sandakanx 2 - 3,000

- Youthcare - 7,000

- Toodyay Ag Society - 500

- Moondyne Festival - 8,000

- Bush Poets Weekend - 2,000

- Wheatbelt Basketball - 500

- Toodyay Naturalists - 1,000

- Toodyay Friends of the River - 750

- Toodyay Fibre Festival - 2,500

- Toodyay Race Club - 2,000

- T'dy Chamber of Commmerce - 5,000

- Coomunity Adult Literacy - 3,456

- Morangupo Progress Assoc - 6,000

- Ida's Hideaway - 500

104202 Contributions, Donations, Grants & Sponsorships 0 0 0 0

(50,706) (31,038) (50,706) 0

OPERATING REVENUE

104330 Contributions, Donations, Grants & Sponsorships 0 0 0 0

0 0 0 0

TOTAL COMMUNITY SPONSORSHIP - Operating 0 (50,706) 0 (31,038) 0 (50,706) 0

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL COMMUNITY SPONSORSHIP - Capital 0 0 0 0 0 0 0

TOTAL COMMUNITY SPONSORSHIP 0 (50,706) 0 (31,038) 0 (50,706) 0

PROTECTION OF THE ENVIRONMENT


105201 Environmental Officer - Salaries (43,680) (20,650) (33,680) 10,000

105202 Environmental Officer - Superannuation (4,150) (1,799) (4,150) 0

105203 Environmental Officer - Employee Costs (1,910) (2,010) (1,910) 0

105204 Environmental Expenditure (16,500) (16,360) (16,500) 0

- Community Mail Out - 2,000

- Enviro Community Education - 2,000

- Training - 3,800

- Catering - 1,500

- Energy Audit - 5,500

- Equipment / Materials - 1,700

105205 Admin Alloc - Environment Protection (20,742) (12,463) (20,742) 0






Amount $

(86,982) (53,283) (76,982) 10,000

OPERATING REVENUE

0 0 0 0

0 0 0 0

TOTAL PROTECTION OF ENVIRONMENT - Operating 0 (86,982) 0 (53,283) 0 (76,982) 10,000

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL PROTECTION OF ENVIRONMENT - Capital 0 0 0 0 0 0 0

TOTAL PROTECTION OF ENVIRONMENT 0 (86,982) 0 (53,283) 0 (76,982) 10,000

TOWN PLANNING


106201 Town Planning Salaries (139,204) (78,142) (139,204) 0

106202 Salaries - L.S.L. 0 0 0 0

106204 Superannuation (T.Plng) (13,687) (6,894) (13,687) 0

106205 Other Employee Costs (Town Planning) (29,308) (12,142) (29,308) 0


- Fringe Benefits Tax - 10,832

- Uniforms x 3 - 1,800

- State Conference x 2 - 3,000

- National Conference x 1 - 1,500

- Other Training - 2,000

- Memberships - 1,000


106206 T.Plng Vehicle Expenses (20,000) (7,166) (20,000) 0

106208 Rezoning/Subdivision Expenses (5,000) (1,964) (5,000) 0

106209 T.Plng Misc. Expenses (10,000) (6,533) (10,000) 0

- Finalise Syreds inc rd & fence - 8,200


106210 T.Plng Legal Costs (15,000) (31,380) (40,000) (25,000)

106212 Administration Allocation - Town Planning (82,967) (49,854) (82,967) 0

106213 Deprec Of Assets - T/P (2,000) 0 (2,000) 0

106216 Contractor Expenses (55,000) 0 (30,000) 25,000

(372,166) (194,076) (372,166) 0

OPERATING REVENUE

106332 Subdivision Fees 5,000 133 5,000 0

106334 T.Plng Misc Fees 25,000 20,504 25,000 0

30,000 20,636 30,000 0

TOTAL TOWN PLANNING - Operating 30,000 (372,166) 20,636 (194,076) 30,000 (372,166) 0

CAPITAL EXPENDITURE

106217 Transfer To Local Planning Scheme No 4 Reserve (500) (212) (500) 0

(500) (212) (500) 0

CAPITAL REVENUE






Amount $

106338 Transfer From Local Planning Scheme No 4 Reserve16,336 0 0 (16,336)

16,336 0 0 (16,336)

TOTAL TOWN PLANNING - Capital 16,336 (500) 0 (212) 0 (500) (16,336)

TOTAL TOWN PLANNING 46,336 (372,666) 20,636 (194,289) 30,000 (372,666) (16,336)


OTHER COMMUNITY SERVICES


107201 Cemetery Maintenance (39,519) (16,745) (39,519) 0

107202 Federation Square Mtce (13,880) (10,826) (13,880) 0

107204 Tdy Railway Station (16,429) (13,031) (16,429) 0

107205 Street Furniture (4,038) (1,503) (4,038) 0

107206 War Memorial (26,857) (12,526) (26,857) 0

107210 Administration Allocation - Other Community Services (20,742) (12,463) (20,742) 0

107211 Cemetery Operations - Gravedigging Etc 0 (7,479) (10,000) (10,000)

003502 Deprec Of Assets-Amenitie (14,000) (1,577) (14,000) 0

(135,465) (76,150) (145,465) (10,000)

OPERATING REVENUE

107331 Cemetery Fees (Inc Gst) 10,000 3,541 10,000 0

107332 Cemetery Fees (Not Inc Gst) 2,000 280 2,000 0

12,000 3,821 12,000 0

TOTAL OTHER COMMUNITY - Operating 12,000 (135,465) 3,821 (76,150) 12,000 (145,465) (10,000)

CAPITAL EXPENDITURE

107272 Street Furniture 0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL OTHER COMMUNITY - Capital 0 0 0 0 0 0 0

TOTAL OTHER COMMUNITY SERVICES 12,000 (135,465) 3,821 (76,150) 12,000 (145,465) (10,000)

TOTAL COMMUNITY AMENITIES 744,216 (1,251,788) 688,577 (679,694) 727,880 (1,251,788) (16,336)

RECREATION & CULTURE

PUBLIC HALLS


111201 Memorial Hall - Operational & Maintenance Expenditure (36,346) (24,125) (36,346) 0

111202 Morangup Comm Ctre. (11,115) (2,186) (11,115) 0

111203 Community Ctre (47,831) (31,853) (47,831) 0

111204 Administration Allocation - Public Halls (55,311) (33,236) (55,311) 0

161205 Loan 65 - Interest Payments (5,042) (2,594) (5,042) 0

003522 Deprec Of Assets - Halls (40,000) (38,126) (40,000) 0

(195,645) (132,121) (195,645) 0

OPERATING REVENUE






Amount $

111330 Memorial Hall Rentals 5,000 2,747 5,000 0

111332 Community Centre Rentals 36,100 31,180 36,100 0

- Resource Centre Lease - 1,000

- Silver Chain - 12,600

- Dept Child Protection - 17,500

- Other Rentals - 5,000

111333 Community Centre Recoups 1,500 0 1,500 0

42,600 33,927 42,600 0

TOTAL PUBLIC HALLS - Operating 42,600 (195,645) 33,927 (132,121) 42,600 (195,645) 0

CAPITAL EXPENDITURE

111351 Buildings - Public Halls & Civic Centres (104,900) (36,616) (104,900) 0

- Toodyay Comm Ctre - Air-Con - 9,9,00

- Memorial Hall - Re-roof - 95,000

111352 Land - Public Halls & Civic Centres (125,000) 0 (125,000) 0

- Land Purchase - 125,000

161256 Loan 65 - Principal Payments (8,654) (4,254) (8,654) 0

(238,554) (40,869) (238,554) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL PUBLIC HALLS - Capital 0 (238,554) 0 (40,869) 0 (238,554) 0

TOTAL PUBLIC HALLS 42,600 (434,199) 33,927 (172,990) 42,600 (434,199) 0


RECREATION & SPORT


003792 Deprec Of Assets - Sport (60,000) (73,984) (60,000) 0

113201 Toodyay Showgrounds (172,036) (109,622) (172,036) 0

113202 Toodyay Race Course (5,000) (4,317) (5,000) 0

113203 Newcastle Park (21,352) (16,357) (21,352) 0

113204 Duke Street North Public Toilets (9,507) (6,539) (9,507) 0

113206 Parks & Gardens Depot (4,641) (3,741) (4,641) 0

113207 Pioneer Arborteum (4,782) (1,902) (4,782) 0

113208 Railway Wagon Reserve No. 35142 (4,500) (1,704) (4,500) 0

113210 Wilson Street (Parking) Reserve (1,581) (1,496) (1,581) 0

113212 Pelham Reserve (10,085) (12,134) (16,000) (5,915)

113213 Duidgee & Stirling Parks (97,661) (47,327) (97,661) 0

- Parks & Gardens

- Building Maintenance

113214 Misc Sports Club Facilities (4,660) (5,915) (4,660) 0

- Building Maintenance - 2,660

- Golf Club Ins Reimburse - 1,000

- Tennis Club Ins Reimburse - 1,000

113215 Miscellaneous Shire Parks & Gardens (14,401) (5,661) (14,401) 0

113216 Sport & Rec Co-Ordinator (51,202) (51,600) (51,202) 0

- Sport & rec Coordinator x 3 days

113221 Admin Allocation - Recreation & Sport (55,311) (33,236) (55,311) 0

113227 Youth Advisory Council - Expenditure (12,000) (2,806) (12,000) 0

- Survey Engagement

- Herald Youth pages & prizes

- School holiday activities

- Network Meetings

- School Clinic - Connections - 2,000






Amount $

113228 Community Grants & Sponsorships - Sport & Rec (6,500) (905) (6,500) 0

- 2 x volunteer training - 5,000


161214 Loan 72 - Interest - Land -Rec Centre (43,300) (21,833) (43,300) 0

161215 Loan 73 - Interest - Tennis & basketball Cts (1,580) 0 (1,580) 0

(580,099) (401,080) (586,014) (5,915)

OPERATING REVENUE

113330 Showground Rental 2,500 1,131 2,500 0

113332 Club Leases 500 500 500 0

113335 Clubs Insurance 10,000 4,016 5,000 (5,000)

113351 Grants & Contributions 60,000 5,000 60,000 0

- Dept of Communities Youth Eng - 10,000

- DSR - Skate Park Construction - 50,000

113357 Toodyay Race Club - Reimbursement/S 5,000 3,673 5,000 0

113358 Youth Advisory Council - Income 5,000 374 5,000 0

83,000 14,694 78,000 (5,000)

TOTAL REC & SPORT - Operating 83,000 (580,099) 14,694 (401,080) 78,000 (586,014) (10,915)

CAPITAL EXPENDITURE

113262 Buildings - Sport & Recreation (7,500) (5,039) (7,500) 0

- Q150 Duidgee Park Toilets - 7,500

113263 Other Infrastructure - Sport & Recreation (325,000) (27,439) (325,000) 0

Q127 Duidgee Pk Skate Park - 150,000

Q151 Tennis Courts Repair - 95,000

Q139 Duidgee Pk equipment etc - 80,000

113265 Recreation Precinct - Design & Drawings (100,000) (80,080) (100,000) 0

113270 Showgrounds - Pavilion (21,500) (12,143) (21,500) 0

- Pavilion - security, storage etc

113274 Transfer To Swimming Pool Reserve (2,000) (1,302) (2,000) 0

113275 Transfer To Recreation Development Reserve (375,000) (267,433) (375,000) 0

161262 Loan 72 - Principal - Recreation Precinct (33,312) (16,473) (33,312) 0

161263 Loan 73 - Principal Payments - Tennis & Ball Courts (8,822) 0 (8,822) 0

(873,134) (409,909) (873,134) 0

CAPITAL REVENUE

113350 Transfer From Recreation Development Reserve 100,000 0 100,000 0

113361 Loan Income - Refubish Tennis & Ball Courts 95,000 95,000 95,000 0

195,000 95,000 195,000 0

TOTAL REC & SPORT - Capital 195,000 (873,134) 95,000 (409,909) 195,000 (873,134) 0

TOTAL RECREATION & SPORT 278,000 (1,453,233) 109,694 (810,989) 273,000 (1,459,148) (10,915)


LIBRARIES


115201 Library Salaries (126,191) (83,485) (126,191) 0

115203 Superannuation (Lib.) (16,451) (9,326) (16,451) 0

115204 Other Emp Costs (Lib.) (10,000) (6,639) (10,000) 0


- Training - 3,000



115205 Library Operating Expenses (15,000) (14,265) (15,000) 0

115206 Library Bldg. Maintenance (20,371) (20,047) (20,371) 0

115207 Library Office Equipment (7,300) (1,756) (7,300) 0






Amount $

- Net Opac Operating system - 3,300


- Upgrade video recorder - 3,300

115208 Library Book Purchases (1,500) 0 (1,500) 0

115210 Administration Allocation - Library (41,483) (24,927) (41,483) 0

161209 Loan 67 Interest - Library Upgrade 1 (25,163) (12,810) (25,163) 0

161211 Loan 69 - Library Upgrade 2 (11,115) (5,756) (11,115) 0

004072 Deprec Of Assets-Library (30,000) (13,890) (30,000) 0

(304,574) (192,901) (304,574) 0

OPERATING REVENUE

115330 Sale Of Old Library Books 250 117 250 0

115332 Lib. Photocopying 2,000 1,105 2,000 0

115333 Book Fines 500 35 500 0

115334 Misc Income 5,000 437 5,000 0

7,750 1,693 7,750 0

TOTAL LIBRARIES - Operating 7,750 (304,574) 1,693 (192,901) 7,750 (304,574) 0

CAPITAL EXPENDITURE

004314 Library - Computer Software & Hardware (12,000) (13,525) (12,000) 0

- ESX Server upgarde - 12,000

115250 Buildings - Library (11,600) (12,705) (11,600) 0

- Upgrade Lights - 6,600

- Library Courtyard roof - 5,000

161258 Loan 67 Principal - Library Upgrade 1 (28,153) (13,848) (28,153) 0

161261 Loan 69 Principal - Library Upgrade 2 (25,775) (12,689) (25,775) 0

(77,528) (52,766) (77,528) 0

CAPITAL REVENUE

115350 Loan Income 0 0 0 0

0 0 0 0

TOTAL LIBRARIES - Capital 0 (77,528) 0 (52,766) 0 (77,528) 0

TOTAL LIBRARIES 7,750 (382,102) 1,693 (245,668) 7,750 (382,102) 0


HERITAGE


116201 Museum (Gaol) Maintenance (43,745) (32,658) (43,745) 0

116202 Museum Honariums (5,200) (2,413) (5,200) 0

116203 Museum Displays (5,000) (329) (5,000) 0

116204 Museum Subscriptions (400) (109) (400) 0

116205 Mus. Conservation Materials (1,000) (454) (1,000) 0

116206 Mus. Volunteer Uniforms (250) 0 (250) 0

116207 Mus. Office Equip & Stationery (3,000) (31) (3,000) 0

- SLR camera & tripod - 1,500

116208 Mus Trng & Workshops (2,000) (835) (2,000) 0

116209 Mus. - Marketing/Promotion (3,000) (1,704) (3,000) 0

- Brochure & Walk Trail booklet

- Reprint of cards / yearly exhibit

116210 Heritage - Preservation & Conservation (3,000) (66) (3,000) 0

- Displays & database

116212 Museum Curator - Salary (55,909) (32,245) (55,909) 0

116214 Museum Curator - Super (5,311) (3,033) (5,311) 0

116215 Museum Curator - Oth Emp Costs (3,277) (2,573) (3,277) 0

- Training






Amount $

- Uniforms x 1 - 600


116217 Heritage Advisory Services (20,000) (5,145) (20,000) 0

116218 Administration Allocation - Heritage (41,483) (24,927) (41,483) 0

116219 Cultural Heritage Interp Works (1,600) 0 (1,600) 0

- Newcastle Convict Depot Plan

(194,175) (106,522) (194,175) 0

OPERATING REVENUE

116332 Admissions To Museum 6,000 4,045 6,000 0

116333 Grant Income - Heritage 15,000 0 15,000 0

- Heritage IT grant - 15,000

116335 Recoups - Heritage Council 10,000 0 10,000 0

31,000 4,045 31,000 0

TOTAL HERITAGE - Operating 31,000 (194,175) 4,045 (106,522) 31,000 (194,175) 0

CAPITAL EXPENDITURE

117252 Upgrade To Heritage Buildings (61,700) (5,961) (61,700) 0

- Museum Fencing, paving - 19,600

- Police Stables various - 28.500

- Connor's Mill flooring - 7,000

- Donegans Cottage - security etc - 6,600

117253 Heritage - Computer Hardware & Software (23,500) 0 (23,500) 0

- IT Computers & programs

(85,200) (5,961) (85,200) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL HERITAGE - Capital 0 (85,200) 0 (5,961) 0 (85,200) 0

TOTAL HERITAGE 31,000 (279,375) 4,045 (112,482) 31,000 (279,375) 0


CULTURE


004222 Deprec Of Assets-Culture (12,000) (29,522) (12,000) 0

113209 Toodyay St Aboriginal Reserve (2,644) (1,166) (2,644) 0

117201 Festivals - Other (5,000) (3,578) (5,000) 0

- Event Support / assistance

117202 Avon Descent (13,500) (16,816) (13,500) 0

- Event in-kind - 3,000

- NADA sponsorship - 10,000

- Avon Descent - L/holders BBQ - 500

117203 Aust. Day Celebrations (5,000) (2,596) (5,000) 0

117204 Donegan'S Cottage (Shwgrnds) (4,301) (1,685) (4,301) 0

117205 Parkers Cottage (4,846) (1,409) (4,846) 0

117206 Moondyne Festival (1,104) 0 (1,104) 0

117207 Toodyay International Food Festival (56,100) (58,913) (56,100) 0

- IFF Event Expenses - 45,000

- Maintenance - 1,500

- Waste Collection - 1,500

- Parks & Gardens - 1,600

- Hire Of Toilets/Emptying - 1,500

- EMRC Admin Fee - 2,500

117208 Targa West (2,149) (322) (2,149) 0






Amount $

117210 Toodyay Ag Show (4,218) (7,450) (4,218) 0

117211 Xmas Street Party (25,000) (404) (25,000) 0

- Christmas Decorations - 20,000

117212 Toodyay Races (2,891) 0 (2,891) 0

117213 Community Grants & Sponsorships - Culture (11,800) (420) (11,800) 0

- Road Wise Committee - 1,000

- Tidy Towns - 1,000

- Around the Towns - 1,300

- Thank a volunteer Day - 1,000

- Youth Week - 1,000

- National Volunteer Week - 500

- Stay on your feet - 1,000

- Senior's Week - 1,000

- Get to Know Neighbour - 1,000

- Multicultural awareness - 1,000

- Disability awareness - 1,000


117214 Administration Allocation - Culture (27,656) (16,128) (27,656) 0

(178,209) (140,409) (178,209) 0

OPERATING REVENUE

117332 Grant Income 46,800 1,702 46,800 0

- EMRC - Avon/IFF Festival - 35,000

- Road Wise Committee - 1,000

- Tidy Towns - 1,000

- Around the Towns - 1,300

- Thank a volunteer Day - 1,000

- Youth Week - 1,000

- National Volunteer Week - 500

- Stay on your feet - 1,000

- Senior's Week - 1,000

- Get to Know Neighbour - 1,000

- Multicultural awareness - 1,000

- Disability awareness - 1,000


117333 Sponsorship - International Food Festival 2,000 3,636 2,000 0

117334 Stallholder Fees - Iff 1,000 5,545 1,000 0

117335 Events - Miscellaneous Income 5,000 2,275 5,000 0

54,800 13,159 54,800 0

TOTAL CULTURE - Operating 54,800 (178,209) 13,159 (140,409) 54,800 (178,209) 0

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL CULTURE - Capital 0 0 0 0 0 0 0

TOTAL CULTURE 54,800 (178,209) 13,159 (140,409) 54,800 (178,209) 0

TOTAL RECREATION & CULTURE 414,150 (2,727,118) 162,518 (1,482,538) 409,150 (2,733,033) (10,915)

TRANSPORT

CONSTRUCTION







Amount $

121201 Crossover Contributions (20,000) (5,335) (20,000) 0

121214 Survey ,Design & Audits (1,000) 0 (1,000) 0

121216 Administration Allocation - Transport Construction (41,483) (24,927) (41,483) 0

161210 Loan 68 - Interest (9,068) (4,902) (9,068) 0

161212 Loan 70 - Interest Payments - Footbridge (5,184) (2,672) (5,184) 0

161213 Loan 71 - Interest Payments - Depot (35,239) (17,774) (35,239) 0

004670 Deprec Of Assets Roads (1,250,000) (754,310) (1,250,000) 0

(1,361,974) (809,919) (1,361,974) 0

OPERATING REVENUE

121333 Grant Income - Infrastructure 41,588 3,376 41,588 0

- Dept Transport - Tdy-Gml Rd - 19,828

- Dept Transport - Anzac Ave - 21,760

- Dept Transport - Bike Parking

121334 Regional Roads Group (Project) Grants 268,527 153,551 268,527 0

- A0021 Morangup Road - 38,575

- A0061 - Anzac Avenue - 74,768

- A0126 - Hamersley Street - 155,185

121337 Roads To Recovery Grants 285,013 0 285,013 0

- B0011 - Toodyay West Rd - 97,930

- B0071 - Drummond Street - 39,443

- B0078 - Drummond St East - 147,640

121339 Road Const. (Private) Contribution 25,000 19,012 25,000 0

620,128 175,939 620,128 0

TOTAL CONSTRUCTION - Operating 620,128 (1,361,974) 175,939 (809,919) 620,128 (1,361,974) 0

CAPITAL EXPENDITURE

112122 Footpaths - Construction (83,176) (37,611) (83,176) 0

Y0060 - Toodyay- Goomalling - 39,656

Y0061 - Anzac Ave - 43,520

121211 Regional Road Group Projects - Grant Funded (402,791) (148,642) (402,791) 0

A0021 - Morangup Road - 57,863

A0061 - Anzac Ave - 112,152

A0126 - Hamersley Street - 232,776

121212 Roads To Recovery - Grant Works (285,013) (47,919) (285,013) 0

B0011 - Toodyay West Rd - 97,930

B0071 - Drummond Street - 39,443

B0078 - Drummond Street East - 147,640

121213 Road Construction - Own Resources (1,079,323) (543,756) (1,079,323) 0

D0017 - Hoddy Well Road - 69,326

D0103 - Louisa Circle - 75,900

D0234 - Flexuosa Place - 10,080

D0245 - Seventh Road - 40,861

D0046 - Church Gully Road - 90,796

D0108 - Grandis Road - 134,341

D0014 - Salt Valley Road - 104,465

D0258 Charcoal Lane Carpark Stg 2 - 150,968

D0258 Charcoal Lane Carpark Stg 3 - 175,000

D0258 Charcoal Lane Landscaping & Steps - 47,000

J0008 - Dumbarton Rd Subdivision - 70,585

J0001 - Mountain Park Subdivision - 100,000

Various - Emergency & Shoulder Work - 10,000

121215 Bridges & Culverts Works (76,000) (76,000) (76,000) 0

122202 Purchase Of Plant & Equipment (496,000) (317,769) (496,000) 0

T6344 Gehl Skid Steer Loader - 55,000

T6435 Kubota F2880 Mower - 32,000

T6361 John Deere 2305 Tractor - 16,000

1CYL243 Kubota Tractor - 41,000

T0022 Mitsub. Triton Ute (Grader) - 21,000

T0024 Mits Triton Ute (Grader) - 21,000

T0023 Mitsi Triton (Constr) - 31,000






Amount $

T0003 Hilux 4x4 Dual Cab (WS) - 34,000

T020 Navara Dual Cab (MWS) - 35,000

T00 Subaru Forester XT (MCD) - 35,000

T000 Commodore SV6 Ute (MCS) - 35,000

T0000 Commodore SV6 - 30,000

T6177 Navara Dual Cab (MPD) - 35,000

T0002 Hilux Cab Chassis (R2) - 34,000

1DVH931 Toyota Hilux CESM - 41,000

122203 Transfer To Plant Replacement Reserve (55,000) (52,354) (55,000) 0

122205 Transfer To Road Contribution Reserve (25,000) (5,573) (25,000) 0

122206 Construction Of New Depot Facility - Railway Road (9,500) (3,463) (9,500) 0

122207 Remediation Of Old Depot Sites (30,000) (149) (30,000) 0

- Site Remediation Stage 2 ($30,000)

122211 Transfer To Newcastle Footbridge Reserve (5,500) (5,134) (5,500) 0

161259 Loan 68 - Principal (46,136) (22,700) (46,136) 0

161269 Loan 70 - Principal Payment (11,341) (5,591) (11,341) 0

161270 Loan 71 - Principal Payment - Depot (27,574) (13,633) (27,574) 0

(2,632,354) (1,280,294) (2,632,354) 0

CAPITAL REVENUE

121348 Transfer From Road Contribution Reserve 70,000 0 70,000 0

122330 Sale Of Plant & Equipment 223,000 143,374 223,000 0

T6344 Gehl Skid Steer Loader - 10,000

T6435 Kubota F2880 Mower - 8,000

T6361 John Deere 2305 Tractor - 6,000

1CYL243 Kubota Tractor - 11,500

T0022 Mits Triton GL Ue (Grader) - 7,000

T0024 Mits Triton Utility (Grader) - 9,000

T0023 Mitsubishi Triton (Constr) - 14,000

T0003 Hilux 4x4 Dual Cab (WS) - 22,500

T020 Navara Dual Cab (MWS) - 21,500

T00 Subaru Forester XT (MCD) - 23,500

T000 Commodore SV6 Ute (MCS) - 16,000

T0000 Holden Commodore SV6 - 18,000

T6177 Navara Dual Cab (MPD) - 20,000

T0002 Hilux Cab Chassis (R2) - 16,000

1DVH931 Toyota Hilux CESM - 20,000

293,000 143,374 293,000 0

TOTAL CONSTRUCTION - Capital 293,000 (2,632,354) 143,374 (1,280,294) 293,000 (2,632,354) 0

TOTAL CONSTRUCTION 913,128 (3,994,328) 319,313 (2,090,213) 913,128 (3,994,328) 0

TRANSPORT

MAINTENANCE


123201 Road Maintenance (849,529) (510,407) (849,529) 0

123202 Bridge Maintenance (89,500) (86,528) (89,500) 0

- Maintenance Program Year 1


- Bridge Insurance - 85,000

123205 Footpath Maintenance (8,769) 0 (8,769) 0

123206 Lighting Of Streets (35,000) (18,012) (35,000) 0

123207 Road Verge Spraying (25,000) (23,182) (25,000) 0

123208 Admin Allocation - Transport Maintenance (41,483) (24,927) (41,483) 0

123209 Depot Maintenance (53,187) (54,332) (53,187) 0


- Parks & Gardens Maintenance

- Utilities

- Insurance






Amount $

123210 Roman Ii Subscription (5,500) (5,863) (5,500) 0

004870 Deprec Of Assets - Maint (110,000) (53,009) (110,000) 0

(1,217,968) (776,260) (1,217,968) 0

OPERATING REVENUE

123330 Mrwa Street Light Subsidy 1,500 0 1,500 0

123331 Operating Grants - Roads 99,000 107,300 107,300 8,300

123333 Road Maintenance Contributions 50,000 29,581 50,000 0

150,500 136,881 158,800 8,300

TOTAL MAINTENANCE - Operating 150,500 (1,217,968) 136,881 (776,260) 158,800 (1,217,968) 8,300

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL MAINTENANCE - Capital 0 0 0 0 0 0 0

TOTAL MAINTENANCE 150,500 (1,217,968) 136,881 (776,260) 158,800 (1,217,968) 8,300

TOTAL TRANSPORT 1,063,628 (5,212,296) 456,194 (2,866,473) 1,071,928 (5,212,296) 8,300

ECONOMIC SERVICES

RURAL SERVICES


131201 Weed Control - Contract (10,000) 0 (10,000) 0

131208 Administration Allocation - Rural Services (13,828) (8,309) (13,828) 0

131210 Rural Street Addressing (4,000) (483) (4,000) 0

- Folewood, Julimar & Toodyay - 2,000

- Bejoording - 2,000

(27,828) (8,791) (27,828) 0

OPERATING REVENUE

131334 Rural Street Addressing 250 223 250 0

250 223 250 0

TOTAL RURAL SERVICES - Operating 250 (27,828) 223 (8,791) 250 (27,828) 0

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL RURAL SERVICES - Capital 0 0 0 0 0 0 0

TOTAL RURAL SERVICES 250 (27,828) 223 (8,791) 250 (27,828) 0






Amount $

ECONOMIC SERVICES

TOURISM & AREA PROMOTION


132201 Salaries (V.C.) (107,835) (73,220) (107,835) 0

132203 Superannuation (V.C.) (14,466) (10,026) (14,466) 0

132204 Conferences & Training (V.C.) (2,000) (598) (2,000) 0

132205 Staff Uniforms (V.C.) (3,000) (27) (3,000) 0

132207 Printing & Stationery (V.C.) (1,000) (287) (1,000) 0

132208 Postage (V.C.) (500) (171) (500) 0

132210 Telephone/Internet Costs (V.C.) (8,500) (6,145) (8,500) 0

132211 Visitor Centre - Other Employee Costs (10,000) (4,963) (10,000) 0

- Workers Compensation Insurance

132212 Other V/C Office Expenses (7,000) (5,922) (7,000) 0

- Shelving ($1,500)

132213 Connors Mill Bldg. Operation (V.C.) (16,911) (10,186) (16,911) 0


- Utilities, Insurance etc

132214 Visitors Ctre. Bldg. Operation (41,000) (17,642) (41,000) 0

- Increase in staff operations - 10,000

- Seating outside Visitor Centre


- Parks & Gardens Maintenance

- Utilities, Insurance etc

132215 Memberships Affiliated Bodies (1,000) (675) (1,000) 0

- Accreditation Of Visitor Centre

132216 Accommodation Expense (65,000) (48,404) (65,000) 0

132217 Accomodation Commission Expenses (2,000) (1,161) (2,000) 0

132221 Tourist Information Bay (3,194) (382) (3,194) 0

132222 Transwa Ticket Sales (5,000) (2,286) (5,000) 0

132224 Floor Stock Purchases (25,000) (11,628) (25,000) 0

132229 Administration Allocation - Tourism (82,967) (49,854) (82,967) 0

005502 Deprec Of Assets-Tourism (15,000) (19,504) (15,000) 0


(418,839) (266,922) (418,839) 0

OPERATING REVENUE

132330 Admissions Connors Mill 5,000 2,948 5,000 0

132332 Floor Stock Sales 45,000 17,584 45,000 0

132333 Misc Visitor Ctre Income 500 1,129 500 0

132334 Membership Fees 500 500 500 0

132335 Accommodation Income 65,000 37,429 65,000 0

132336 Accomodation Commission 6,500 5,311 6,500 0

132338 Transwa Ticket Sales 5,000 3,099 5,000 0

127,500 68,000 127,500 0

TOTAL TOURISM & AREA PROMO - Operating 127,500 (418,839) 68,000 (266,922) 127,500 (418,839) 0

CAPITAL EXPENDITURE

132339 Economic Services & Tourism - Buildings (5,000) 0 (5,000) 0

- Painting - 5,000

161255 Loan No. 64 - Principal Payments - Visitor Centre (13,477) (6,629) (13,477) 0

(18,477) (6,629) (18,477) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL TOURISM & AREA PROMO - Capital 0 (18,477) 0 (6,629) 0 (18,477) 0






Amount $

TOTAL TOURISM & AREA PROMOTION 127,500 (437,316) 68,000 (273,551) 127,500 (437,316) 0

ECONOMIC SERVICES

OTHER TOURISM & AREA PROMOTION


132230 Area Promotion Advertising (37,000) (10,781) (37,000) 0

- Wikimedia Toodyay Interpretation - 5,000

- Upgrade Of Website - 10,000

- Avon Valley Tourism - 5,000

- Promotion Of Avon Link - 5,000

- Pioneer Pathway Brochure - 2,000

- Valley For All Seasons - 6,500

- Experience Perth - 3,500

(37,000) (10,781) (37,000) 0

OPERATING REVENUE

132351 Community Directory 3,000 0 3,000 0

3,000 0 3,000 0

TOTAL OTHER TOURISM & AREA PROMO - Operating 3,000 (37,000) 0 (10,781) 3,000 (37,000) 0

CAPITAL EXPENDITURE

132250 Economic Services - Tourism - Other Infra (140,000) (10,216) (140,000) 0

- Tourist Info Bay - 75,000

- SoT Entry Statements - 35,000

- Event Signage - 30,000

(140,000) (10,216) (140,000) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL OTHER TOURISM & AREA PROMO - Capital 0 (140,000) 0 (10,216) 0 (140,000) 0

TOTAL OTHER TOURISM & AREA PROMO 3,000 (177,000) 0 (20,997) 3,000 (177,000) 0

BUILDING SERVICES


133201 Building Salaries (108,480) (66,736) (108,480) 0

133203 Superannuation (Bldg) (14,645) (12,365) (14,645) 0

133204 Conferences & Training (Bldg) (6,000) (1,616) (6,000) 0

- State Conference x 2 - 3,000

- Building Mtce Training - 1,000

- Other Training - 2,000

133205 Other Employee Costs - Building (20,331) (12,792) (20,331) 0

- Workers Compensation Ins - 3,699

- Fringe Benefits Tax - 10,832


- Register SBS/EHO - 2,000

- Memberships & Subscriptions - 2,000

133206 Bldg Vehicles Expenses (2,000) (1,764) (2,000) 0

133207 Building Control Expenses (25,000) (315) (25,000) 0

- Additional Tools

- Contact SBS/EHO - 20,000

133208 Legal Expenses - Bldg. (500) 0 (500) 0

133209 Administration Allocation - Building (82,967) (49,854) (82,967) 0






Amount $

(259,923) (145,443) (259,923) 0

OPERATING REVENUE

133333 Building Licences 40,000 18,010 40,000 0

133334 Building Fees - Other 5,000 1,460 5,000 0

133337 Grant Income - Community Depot 130,432 0 130,432 0

- Lotterywest - Sheds x 7 - 115,000

- L/west - Disabled Toilet 50% - 15,000

Avon Woodturners x 1 shed

Festival, Singers & Theatre Grp x3 sheds

Friends of the River x 1 shed

Farmers Market & Road Wise x 2 sheds

133339 Community Depot - Contributions, Donations & Reimbursements22,100 0 22,100 0

- Avon Woodturners - 5,000

- Community Singers - 1,000

- Toodyay Friends of River - 16,000

- Road Wise Committee - 100

197,532 19,470 197,532 0

TOTAL BUILDING SERVICES (Operating) 197,532 (259,923) 19,470 (145,443) 197,532 (259,923) 0

CAPITAL EXPENDITURE

133332 Community Depot - Capital Works (215,432) (12,495) (215,432) 0

- Sheds x 7 - 115,432

- Ramp - 20,000

- Toilet - 30,000

- Driveway & Carpark - 50,000

(215,432) (12,495) (215,432) 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL BUILDING SERVICES - Capital 0 (215,432) 0 (12,495) 0 (215,432) 0

TOTAL BUILDING SERVICES 197,532 (475,355) 19,470 (157,938) 197,532 (475,355) 0

ECONOMIC SERVICES

COMMUNITY DEVELOPMENT


136201 Community Development - Wages & Salaries (264,854) (137,923) (239,854) 25,000

136202 Other Employee Costs - Community Development (8,902) (12,648) (8,902) 0

136203 Utilities - Community Development (5,000) 0 (5,000) 0

136204 Conferences & Training - Community Development (5,000) (1,748) (5,000) 0

136205 Administration Allocation - Community Development (13,828) (8,309) (13,828) 0

136206 Community Depot - Maintainenance & Operations 0 (669) 0 0

(297,584) (161,296) (272,584) 25,000

OPERATING REVENUE

0 0 0 0

0 0 0 0

Total Community Development - Operating 0 (297,584) 0 (161,296) 0 (272,584) 25,000

CAPITAL EXPENDITURE






Amount $

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

Total Community Development - Capital 0 0 0 0 0 0 0

TOTAL COMMUNITY DEVELOPMENT 0 (297,584) 0 (161,296) 0 (272,584) 25,000

OTHER ECONOMIC SERVICES


137201 Administration Allocation - Other Economic Services (27,656) (16,618) (27,656) 0

137202 Standpipe - Northam Toodyay Road (125,000) (34,031) (125,000) 0

137208 Deprec Of Assets (10,000) (4,085) (10,000) 0

137213 Loss On Sale Of Assets - Economic Development (25,000) 0 (25,000) 0

(187,656) (54,734) (187,656) 0

OPERATING REVENUE

137330 Standpipes 100,000 24,458 100,000 0

137331 Extractive Industry Licences 5,000 0 5,000 0

105,000 24,458 105,000 0

TOTAL OTHER ECONOMIC SERVICES (Operating) 105,000 (187,656) 24,458 (54,734) 105,000 (187,656) 0

CAPITAL EXPENDITURE

137253 Plant & Equipment - Other Economic Services 0 0 0 0

- Additional standpipe or wtaer tank

0 0 0 0

CAPITAL REVENUE

137349 Sale Of Land 100,000 0 100,000 0

100,000 0 100,000 0

TOTAL OTHER ECONOMIC SERVICES (Capital) 100,000 0 0 0 100,000 0 0

TOTAL OTHER ECONOMIC SERVICES 205,000 (187,656) 24,458 (54,734) 205,000 (187,656) 0

TOTAL ECONOMIC SERVICES 533,282 (1,602,739) 112,150 (677,307) 533,282 (1,577,739) 25,000


PRIVATE WORKS


141201 Private Works (8,214) (5,237) (8,214) 0

(8,214) (5,237) (8,214) 0

OPERATING REVENUE

141330 Private Works Income 15,000 6,140 15,000 0

15,000 6,140 15,000 0

TOTAL PRIVATE WORKS - Operating 15,000 (8,214) 6,140 (5,237) 15,000 (8,214) 0






Amount $

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL PRIVATE WORKS - Capital 0 0 0 0 0 0 0

TOTAL PRIVATE WORKS 15,000 (8,214) 6,140 (5,237) 15,000 (8,214) 0

PUBLIC WORKS OVERHEADS


143201 Salaries - Supervisors - Public Work Overheads (306,643) (168,902) (306,643) 0

143204 Superannuation (Supervisors) (33,052) (20,309) (33,052) 0

143205 Conferences & Training (Super) (3,000) (2,916) (3,000) 0

143206 Other Employee Costs - Pwo (10,000) (18,456) (10,000) 0

- Workers Compensation Insurance

- Fringe Benefits Tax

143207 Supervisors Vehicles (20,000) (9,175) (20,000) 0

143208 Engineering Office Expenses (20,000) (15,984) (20,000) 0

143209 Eng. - Printing & Stationery (3,000) (641) (3,000) 0

143210 Wages Staff - Training (10,000) (14,022) (10,000) 0

143211 Wages Staff - Meetings (15,000) (13,349) (15,000) 0

143212 Outside Staff - Wages - Annual Leave (85,000) (82,159) (85,000) 0

143213 Outside Staff - Wages - Public Holidays (55,000) (26,076) (55,000) 0

143214 Outside Staff - Wages - Sick Leave (20,000) (19,683) (20,000) 0

143216 Superannuation (Wages Staff) (115,000) (68,041) (115,000) 0

143219 Insurance On Works (70,000) (57,412) (57,412) 12,588

143220 Salaries (O/S) - L.S.L. (15,000) (3,220) (15,000) 0

143222 Safety Equipment & P.P.E. (15,000) (5,341) (15,000) 0

143223 Communication Costs (2,500) (650) (2,500) 0

143224 Administration Allocation - Pwo (124,450) (74,780) (124,450) 0

143226 Small Plant Operating Costs (15,000) (10,370) (15,000) 0

143228 Building Maintenance - Allowance (500) (17) (500) 0

143250 Less Allocated To Works & Services (Pwoh) 933,595 656,445 933,595 0

(4,550) 44,943 8,038 12,588

OPERATING REVENUE

143331 P.W.O. Misc Income 5,000 11,659 20,000 15,000

5,000 11,659 20,000 15,000

TOTAL PUBLIC WORKS OVERHEADS - Operating 5,000 (4,550) 11,659 44,943 20,000 8,038 27,588

CAPITAL EXPENDITURE

143225 Transfer To Employee Entitlement Reserve - Outside Staff (25,000) (3,564) (25,000) 0

(25,000) (3,564) (25,000) 0

CAPITAL REVENUE

143330 Transfer From Lsl Reserve 15,000 0 15,000 0

15,000 0 15,000 0

TOTAL PUBLIC WORKS OVERHEADS - Capital 15,000 (25,000) 0 (3,564) 15,000 (25,000) 0

TOTAL PUBLIC WORKS OVERHEADS 20,000 (29,550) 11,659 41,380 35,000 (16,962) 27,588






Amount $


PLANT OPERATION COSTS


144202 Unleaded Fuel (47,000) (25,691) (47,000) 0

144203 Distillate (237,000) (107,721) (237,000) 0

144205 Tyres & Tubes (40,000) (24,331) (40,000) 0

144206 Plant - Parts & Repairs (152,500) (104,314) (152,500) 0

144207 Plant Repair - Wages (80,000) (64,559) (80,000) 0

144208 Ins. & Licences (80,000) (65,899) (80,000) 0

144209 Sundry Tool Purchases (10,000) (10,118) (10,000) 0

004425 Less Plant Dep"N Allocated To Works 165,000 78,610 165,000 0

005012 Loss On Sale Of Assets - Road Plant Purchases (42,749) (5,454) (42,749) 0

008362 Plant Operation - Expen.Stores (500) 0 (500) 0

008412 Plant Depreciation (250,000) (114,902) (250,000) 0

144250 Less Allocated To Works & Services (Poc) 728,015 368,867 728,015 0

(46,734) (75,512) (46,734) 0

OPERATING REVENUE

001523 Profit On Sale Of Assets - Road Plant 14,734 17,111 14,734 0

144330 Misc Revenue & Fuel Tax Credits 30,000 12,647 30,000 0

144331 Reimbursement - Insurance Claims 0 8,337 10,000 10,000

44,734 38,095 54,734 10,000

TOTAL PLANT OPERATION COSTS - Operating 44,734 (46,734) 38,095 (75,512) 54,734 (46,734) 10,000

CAPITAL EXPENDITURE

0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL PLANT OPERATION COSTS - Capital 0 0 0 0 0 0 0

TOTAL PLANT OPERATION COSTS 44,734 (46,734) 38,095 (75,512) 54,734 (46,734) 10,000

MATERIALS IN STORE


0 0 0 0

0 0 0 0

OPERATING REVENUE

145330 Sale Of Stock Direct 0 0 0 0

0 0 0 0

TOTAL MATERIALS IN STORE - Operating 0 0 0 0 0 0 0

TOTAL MATERIALS IN STORE - Capital 0 0 0 0 0 0 0

TOTAL MATERIALS IN STORE 0 0 0 0 0 0 0






Amount $

SALARIES & WAGES


008580 Wages & Allow Default 0 0 0 0

008570 Workers Compensation Payments 0 (49,661) (60,000) (60,000)

008571 Parenting Payments To Staff 0 (11,539) (15,000) (15,000)

146201 Salaries & Wages Drawn (3,286,613) (1,982,062) (3,286,613) 0

146202 Salaries & Wages Alloc To W. & S. 3,286,613 1,982,062 3,286,613 0

0 (61,200) (75,000) (75,000)

OPERATING REVENUE

143333 Workers Compensation Reimbursements 15,000 43,686 75,000 60,000

15,000 43,686 75,000 60,000

TOTAL SALARIES & WAGES - Operating 15,000 0 43,686 (61,200) 75,000 (75,000) (15,000)

CAPITAL EXPENDITURE

101250 Household Hazardous Waste Project 0 0 0 0

0 0 0 0

CAPITAL REVENUE

0 0 0 0

0 0 0 0

TOTAL SALARIES & WAGES - Capital 0 0 0 0 0 0 0

TOTAL SALARIES & WAGES 15,000 0 43,686 (61,200) 75,000 (75,000) (15,000)


UNCLASSIFIED ITEMS


147201 Administration Allocation - Unclassified Items (13,828) (8,309) (13,828) 0

147202 Connor'S Cottage - 5 (Lot 3) Piesse Street, Toodyay (7,708) (2,115) (7,708) 0

147204 6 Duke Street (1,912) (440) (1,912) 0

147205 Bank Building - Stirling Terrace - Operational (9,651) (6,895) (9,651) 0

147206 Syreds Cottage (7,464) (1,390) (7,464) 0

- Building Maintenance & Operating

- Conservation Plan

- Parks & Gardens

147207 O'Reilly'S - Lots 1A & 1B Stirling Terrace, Toodyay (12,917) (12,203) (12,917) 0


161216 Loan 74 - Interest Payments - Bank Building Stirling Terrace (1,600) 0 (1,600) 0

08682 Unclassified Bldgs - Dep'N (4,500) (10,108) (4,500) 0

(65,920) (47,800) (65,920) 0

OPERATING REVENUE

147331 Bank Bldg - Recoup Outgoings 1,500 858 1,500 0

147332 Bank Bldg - Rent Bank 24,000 13,916 24,000 0

147333 Recoups - Lot 1 A&B Stirling Tce 1,500 0 1,500 0

147335 Rental - Lot 1 A&B Stirling Tce 15,000 0 10,000 (5,000)

42,000 14,774 37,000 (5,000)

TOTAL UNCLASSIFED ITEMS - Operating 42,000 (65,920) 14,774 (47,800) 37,000 (65,920) (5,000)

CAPITAL EXPENDITURE






Amount $

147252 Transfer To Asset Development Reserve (5,000) (3,761) (5,000) 0

147256 Unclassified Heritage (Spec.) Buildings - Capital Works (112,200) (98,058) (112,200) 0

- Bendigo Bank - 96,200

- Syred's Cottage - 10,000

- Connor's Cottage - 6,000

161254 Loan 63 - Principal Payments (12,244) (12,244) (12,244) 0

161264 Loan 74 - Principal - Bank Building Stirling Terrace (8,933) 0 (8,933) 0

(138,377) (114,062) (138,377) 0

CAPITAL REVENUE

147253 Transfer From Asset Development Reserve 125,000 0 125,000 0

- Purchase Land For Egress

147257 Loan Income - Bank Building Stirling Terrace 96,200 96,200 96,200 0

221,200 96,200 221,200 0

TOTAL UNCLASSIFED ITEMS - Capital 221,200 (138,377) 96,200 (114,062) 221,200 (138,377) 0

TOTAL UNCLASSIFIED ITEMS 263,200 (204,297) 110,974 (161,862) 258,200 (204,297) (5,000)

TOTAL OTHER PROPERTY & SERVICES 357,934 (288,795) 210,554 (262,431) 437,934 (351,207) 17,588


46

Department of Local Government and Communities - Compliance Audit Return

1 of 9

Toodyay - Compliance Audit Return 2014

Certified Copy of Return

Please submit a signed copy to the Director General of the Department of Local Government and Communities together with a

copy of section of relevant minutes.

Commercial Enterprises by Local Governments

No Reference Question Response Comments Respondent

1 s3.59(2)(a)(b)(c)

F&G Reg 7,9 Has the local government prepared a

business plan for each major trading

undertaking in 2014.

N/A Stan Scott

2 s3.59(2)(a)(b)(c)


business plan for each major land

transaction that was not exempt in

2014.

N/A Stan Scott

3 s3.59(2)(a)(b)(c)


business plan before entering into each

land transaction that was preparatory

to entry into a major land transaction

in 2014.

N/A Stan Scott

4 s3.59(4) Has the local government given

Statewide public notice of each

proposal to commence a major trading

undertaking or enter into a major land

transaction for 2014.

N/A Stan Scott

5 s3.59(5) Did the Council, during 2014, resolve

to proceed with each major land

transaction or trading undertaking by

absolute majority.

N/A Stan Scott

Delegation of Power / Duty


1 s5.16, 5.17, 5.18 Were all delegations to committees

resolved by absolute majority. N/A There are no delegations

to Committees Stan Scott

2 s5.16, 5.17, 5.18 Were all delegations to committees in

writing. N/A Stan Scott


within the limits specified in section

5.17.

N/A Stan Scott


recorded in a register of delegations. N/A Stan Scott

5 s5.18 Has Council reviewed delegations to its

committees in the 2013/2014 financial

year.

N/A Stan Scott

6 s5.42(1),5.43

Admin Reg 18G Did the powers and duties of the

Council delegated to the CEO exclude

those as listed in section 5.43 of the

Act.

Yes Stan Scott

7 s5.42(1)(2) Admin

Reg 18G Were all delegations to the CEO

resolved by an absolute majority. Yes Stan Scott

47


2 of 9

8 s5.42(1)(2) Admin

Reg 18G Were all delegations to the CEO in

writing. Yes Stan Scott

9 s5.44(2) Were all delegations by the CEO to any

employee in writing. Yes Stan Scott

10 s5.45(1)(b) Were all decisions by the Council to

amend or revoke a delegation made by

absolute majority.

Yes Stan Scott

11 s5.46(1) Has the CEO kept a register of all

delegations made under the Act to him

and to other employees.

Yes Stan Scott

12 s5.46(2) Were all delegations made under

Division 4 of Part 5 of the Act reviewed

by the delegator at least once during

the 2013/2014 financial year.

No During the financial year

period Council adopted

two new Delegations

(D.49 and D.60). The

CEO amended four sub-

delegations (D.11, D.13,

D.14 and D.59). Council

did not review the entire

Register of Delegations

during the 2013/2014

financial year. It

reviewed the Register on

28 October 2014.

Stan Scott

13 s5.46(3) Admin

Reg 19 Did all persons exercising a delegated

power or duty under the Act keep, on

all occasions, a written record as

required.

Yes Stan Scott

Disclosure of Interest


1 s5.67 If a member disclosed an interest, did

he/she ensure that they did not remain

present to participate in any discussion

or decision-making procedure relating

to the matter in which the interest was

disclosed (not including participation

approvals granted under s5.68).

Yes Stan Scott

2 s5.68(2) Were all decisions made under section

5.68(1), and the extent of participation

allowed, recorded in the minutes of

Council and Committee meetings.

Yes Stan Scott

3 s5.73 Were disclosures under section 5.65 or

5.70 recorded in the minutes of the

meeting at which the disclosure was

made.

Yes Stan Scott

4 s5.75(1) Admin

Reg 22 Form 2 Was a primary return lodged by all

newly elected members within three

months of their start day.

Yes Stan Scott

5 s5.75(1) Admin

Reg 22 Form 2 Was a primary return lodged by all

newly designated employees within

three months of their start day.

Yes Stan Scott

6 s5.76(1) Admin

Reg 23 Form 3 Was an annual return lodged by all

continuing elected members by 31

August 2014.

Yes Stan Scott

7 s5.76(1) Admin

Reg 23 Form 3 Was an annual return lodged by all

designated employees by 31 August

Yes Stan Scott

48


3 of 9

2014.

8 s5.77 On receipt of a primary or annual

return, did the CEO, (or the Mayor/

President in the case of the CEO’s

return) on all occasions, give written

acknowledgment of having received

the return.

Yes Stan Scott

9 s5.88(1)(2) Admin

Reg 28 Did the CEO keep a register of financial

interests which contained the returns

lodged under section 5.75 and 5.76

Yes Stan Scott

10 s5.88(1)(2) Admin

Reg 28 Did the CEO keep a register of financial

interests which contained a record of

disclosures made under sections 5.65,

5.70 and 5.71, in the form prescribed

in Administration Regulation 28.

Yes Stan Scott

11 s5.88 (3) Has the CEO removed all returns from

the register when a person ceased to

be a person required to lodge a return

under section 5.75 or 5.76.

Yes Stan Scott

12 s5.88(4) Have all returns lodged under section

5.75 or 5.76 and removed from the

register, been kept for a period of at

least five years, after the person who

lodged the return ceased to be a

council member or designated

employee.

Yes Stan Scott

13 s5.103 Admin Reg

34C & Rules of

Conduct Reg 11

Where an elected member or an

employee disclosed an interest in a

matter discussed at a Council or

committee meeting where there was a

reasonable belief that the impartiality

of the person having the interest would

be adversely affected, was it recorded

in the minutes.

Yes Stan Scott

14 s5.70(2) Where an employee had an interest in

any matter in respect of which the

employee provided advice or a report

directly to the Council or a Committee,

did that person disclose the nature of

that interest when giving the advice or

report.

Yes Stan Scott

15 s5.70(3) Where an employee disclosed an

interest under s5.70(2), did that

person also disclose the extent of that

interest when required to do so by the

Council or a Committee.

Yes Stan Scott

16 s5.103(3) Admin

Reg 34B Has the CEO kept a register of all

notifiable gifts received by Council

members and employees.

Yes Stan Scott

Disposal of Property


1 s3.58(3) Was local public notice given prior to

disposal for any property not disposed

of by public auction or tender (except

where excluded by Section 3.58(5)).

N/A Stan Scott

2 s3.58(4) Where the local government disposed N/A Stan Scott

49


4 of 9

of property under section 3.58(3), did

it provide details, as prescribed by

section 3.58(4), in the required local

public notice for each disposal of

property.

Elections


1 Elect Reg 30G (1) Did the CEO establish and maintain an

electoral gift register and ensure that

all 'disclosure of gifts' forms completed

by candidates and received by the CEO

were placed on the electoral gift

register at the time of receipt by the

CEO and in a manner that clearly

identifies and distinguishes the

candidates.

Yes Stan Scott

Finance


1 s7.1A Has the local government established

an audit committee and appointed

members by absolute majority in

accordance with section 7.1A of the

Act.

Yes Stan Scott

2 s7.1B Where a local government determined

to delegate to its audit committee any

powers or duties under Part 7 of the

Act, did it do so by absolute majority.

Yes Stan Scott

3 s7.3 Was the person(s) appointed by the

local government to be its auditor, a

registered company auditor.

Yes Stan Scott

4 s7.3 Was the person(s) appointed by the

local government to be its auditor, an

approved auditor.

Yes Stan Scott

5 s7.3, 7.6(3) Was the person or persons appointed

by the local government to be its

auditor, appointed by an absolute

majority decision of Council.

Yes Stan Scott

6 Audit Reg 10 Was the Auditor’s report for the

financial year ended 30 June 2014

received by the local government

within 30 days of completion of the

audit.

Yes Stan Scott

7 s7.9(1) Was the Auditor’s report for

2013/2014 received by the local

government by 31 December 2014.

Yes Stan Scott

8 S7.12A(3), (4) Where the local government

determined that matters raised in the

auditor’s report prepared under

s7.9(1) of the Act required action to be

taken by the local government, was

that action undertaken.

Yes Stan Scott

50


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auditor’s report (prepared under

s7.9(1) of the Act) required action to

be taken by the local government, was

a report prepared on any actions

undertaken.

N/A Stan Scott



auditor’s report (prepared under

s7.9(1) of the Act) required action to

be taken by the local government, was

a copy of the report forwarded to the

Minister by the end of the financial

year or 6 months after the last report

prepared under s7.9 was received by

the local government whichever was

the latest in time.

N/A Stan Scott

11 Audit Reg 7 Did the agreement between the local

government and its auditor include the

objectives of the audit.

Yes Stan Scott



scope of the audit.

Yes Stan Scott


government and its auditor include a

plan for the audit.

Yes Stan Scott


government and its auditor include

details of the remuneration and

expenses to be paid to the auditor.

Yes Stan Scott



method to be used by the local

government to communicate with, and

supply information to, the auditor.

Yes Stan Scott

Local Government Employees


1 Admin Reg 18C Did the local government approve the

process to be used for the selection

and appointment of the CEO before the

position of CEO was advertised.

N/A Stan Scott

2 s5.36(4) s5.37(3),

Admin Reg 18A Were all vacancies for the position of

CEO and other designated senior

employees advertised and did the

advertising comply with s.5.36(4),

5.37(3) and Admin Reg 18A.

N/A Stan Scott

3 Admin Reg 18F Was the remuneration and other

benefits paid to a CEO on appointment

the same remuneration and benefits

advertised for the position of CEO

under section 5.36(4).

N/A Stan Scott

4 Admin Regs 18E Did the local government ensure

checks were carried out to confirm that

the information in an application for

employment was true (applicable to

CEO only).

N/A Stan Scott

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5 s5.37(2) Did the CEO inform council of each

proposal to employ or dismiss a

designated senior employee.

N/A Stan Scott

Official Conduct


1 s5.120 Where the CEO is not the complaints

officer, has the local government

designated a senior employee, as

defined under s5.37, to be its

complaints officer.

N/A Stan Scott

2 s5.121(1) Has the complaints officer for the local

government maintained a register of

complaints which records all

complaints that result in action under

s5.110(6)(b) or (c).

Yes Stan Scott

3 s5.121(2)(a) Does the complaints register

maintained by the complaints officer

include provision for recording of the

name of the council member about

whom the complaint is made.

Yes Stan Scott

4 s5.121(2)(b) Does the complaints register


include provision for recording the

name of the person who makes the

complaint.

Yes Stan Scott

5 s5.121(2)(c) Does the complaints register


include provision for recording a

description of the minor breach that

the standards panel finds has occured.

Yes Stan Scott

6 s5.121(2)(d) Does the complaints register


include the provision to record details

of the action taken under

s5.110(6)(b)(c).

Yes Stan Scott

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7 of 9

Tenders for Providing Goods and Services


1 s3.57 F&G Reg 11 Did the local government invite

tenders on all occasions (before

entering into contracts for the supply

of goods or services) where the

consideration under the contract was,

or was expected to be, worth more

than the consideration stated in

Regulation 11(1) of the Local

Government (Functions & General)

Regulations (Subject to Functions and

General Regulation 11(2)).

Yes Stan Scott

2 F&G Reg 12 Did the local government comply with

F&G Reg 12 when deciding to enter

into multiple contracts rather than

inviting tenders for a single contract.

N/A Stan Scott

3 F&G Reg 14(1) Did the local government invite

tenders via Statewide public notice. Yes Stan Scott

4 F&G Reg 14, 15 &

16 Did the local government's advertising

and tender documentation comply with

F&G Regs 14, 15 & 16.

Yes Stan Scott

5 F&G Reg 14(5) If the local government sought to vary

the information supplied to tenderers,

was every reasonable step taken to

give each person who sought copies of

the tender documents or each

acceptable tenderer, notice of the

variation.

Yes Stan Scott

6 F&G Reg 18(1) Did the local government reject the

tenders that were not submitted at the

place, and within the time specified in

the invitation to tender.

Yes Stan Scott

7 F&G Reg 18 (4) In relation to the tenders that were not

rejected, did the local government

assess which tender to accept and

which tender was most advantageous

to the local government to accept, by

means of written evaluation criteria.

Yes Stan Scott

8 F&G Reg 17 Did the information recorded in the

local government's tender register

comply with the requirements of F&G

Reg 17.

Yes Stan Scott

9 F&G Reg 19 Was each tenderer sent written notice

advising particulars of the successful

tender or advising that no tender was

accepted.

Yes Stan Scott

10 F&G Reg 21 & 22 Did the local governments's

advertising and expression of interest

documentation comply with the

requirements of F&G Regs 21 and 22.

N/A Stan Scott

11 F&G Reg 23(1) Did the local government reject the

expressions of interest that were not

submitted at the place and within the

time specified in the notice.

N/A Stan Scott

12 F&G Reg 23(4) After the local government considered N/A Stan Scott

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expressions of interest, did the CEO

list each person considered capable of

satisfactorily supplying goods or

services.

13 F&G Reg 24 Was each person who submitted an

expression of interest, given a notice

in writing in accordance with Functions

& General Regulation 24.

N/A Stan Scott

14 F&G Reg 24E Where the local government gave a

regional price preference in relation to

a tender process, did the local

government comply with the

requirements of F&G Reg 24E in

relation to the preparation of a

regional price preference policy (only if

a policy had not been previously

adopted by Council).

N/A Stan Scott

15 F&G Reg 11A Does the local government have a

current purchasing policy in relation to

contracts for other persons to supply

goods or services where the

consideration under the contract is, or

is expected to be, $100,000 or less.

Yes Stan Scott

I certify this Compliance Audit return has been adopted by Council at its meeting on

Signed Mayor / President, Toodyay

Signed CEO, Toodyay

54

Documents

Minutes - Shire of Toodyay