2016 2017 BUDGET PAPERS - Shire of Moyne · the 2016-17 budget year. The 2016-17 draft budget...

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Moyne Shire

2016 – 2017 BUDGET PAPERS

Prepared for Council meeting on 26 April 2016

Contents Page

Mayor’s introduction 2

Executive summary 6

Budget reports

1. Link to the Council Plan 9

2. Services and service performance indicators 12

3. Financial statements 38

4. Financial performance indicators 45

5. Other budget information 47

6. Detailed list of capital works 50

7. Rates and charges 59

Budget analysis

8. Summary of financial position 64

9. Budget influences 68

10. Analysis of operating budget 71

11. Analysis of budgeted cash position 76

12. Analysis of capital budget 79

13. Analysis of budgeted financial position 83

Long term strategies

14. Strategic resource plan and key financial indicators 87

15. Rating information 89

16. Borrowings 92

Appendices

A Fees and charges schedule 93

B Budget process 119

C Glossary 120

2 Moyne Shire Budget 2016-17

Mayor’s Introduction It is with great pleasure that we present the Draft Budget for the 2016-17 year for Council’s consideration. In April 2015 Council reviewed its Long Term Financial Plan to address the freeze on indexation to the Financial Assistance Grants, the loss of Country Roads and Bridges funding and the State Government’s impending rate capping to commence in 2016-17. The review identified the need to reduce recurrent operational expenditure by $600,000 and reduce $2,000,000 from capital expenditure over the next ten years to remain financially sustainable. Subsequent to this a number of service reviews have been undertaken over the past 12 months. As a result, Council has identified ongoing operational savings and efficiencies of $614,000, and reprioritised its capital works program, saving a further $220,000 for the 2016-17 budget year. The 2016-17 draft budget proposes a 2.5 per cent rate increase. This is in line with the new Fair Go Rates System (FGRS) which has capped rates increases by Victorian Councils to the forecast movement of 2.5 per cent in the Consumer Price Index (CPI). This proposed budget continues to provide for a comprehensive range of services, programs and capital works that balance community demands with the financial capacity of Council to fund such demands while maintaining a responsible financial position. Council will, with the introduction of rate capping in 2016, continue to focus on identifying sustainable cost savings that will enable it to deliver high quality, responsive and accessible services to the community to help shape the Shire as a safe, vibrant, liveable and prosperous community. The budget has been developed through a rigorous process of consultation and review including input from community township priorities and a review of Council’s Rating Strategy. Continuing Services

Kindergartens

Provision of a universal early childhood program, for children in the year prior to commencing primary school. Children attending kindergarten receive a planned, developmentally appropriate program delivered by a qualified early childhood educator.

Aged Care Services Provide aged care services including domestic assistance, personal care,

respite, garden and property maintenance, and meals on wheels.


Recreation and Community Development Continue to develop township community plans across the shire. Provide Community Assistance Grants ($232,500) to support community

groups for program delivery, facility upgrade and equipment purchases. Provide support to Recreation Reserve Committees, and Public Hall

Committees.

Childcare

Provision of child care services to Moyne Shire residents as follows:

Location Type of service Operating Hours

Port Fairy Community Services Centre Long Day Care Monday – Friday

7.30 am – 6.00 pm

Hawkesdale & District Family Services Centre Long Day Care Mon, Tues &Thursday

8.30 am – 5.00 pm

Chatsworth Occasional Child Care

Tues & Thursday

9.00 am – 4.30 pm

Road Maintenance

Maintenance of approximately 1,700 km local sealed network. Maintenance of approximately 1,100 km unsealed road network.

Parks and Amenities

Lawn, garden and tree maintenance of 28 township sites, maintenance of

19 playgrounds, BBQ maintenance, public toilets maintenance, street

cleaning, and festival support.

Asset Management

Management of Council assets including maintenance, renewal and

project management. Includes maintenance of Council’s 280 buildings.

Regulatory Services Provide emergency services, including fire prevention and emergency

management support. Education and enforcement of Council’s local laws and animal control

measures. Continue monitoring of food premises, approval of septic tanks and

broader health initiatives across the shire.


Town Planning Planning permit applications processing and enforcement of the Moyne

Planning Scheme. Major projects liaison with proponents, government agencies and local

communities. Strategic plans for various settlements such as Koroit, Hawkesdale and

others.

Waste Service Provision of waste collection and disposal services across the shire,

including management of Council’s kerbside collection service, and management of Council’s waste facilities.

Council has made changes to the operation of waste facilities to commence 1 July 2016, including the closure of Bessiebelle and Port Fairy transfer stations and change to operating hours of 7 waste facilities.

Promote and educate Council and the community on sustainable waste management practices.

New Initiatives The Draft 2016-17 Operating Budget provides the following new initiatives including

Port of Port Fairy Wharf Redevelopment ($2,850,000)1

Mortlake Heritage Planning Scheme Amendment C61 ($28,000);

Roadside Conservation and Weed Management Plan ($30,000);

Rural Housing Strategy Planning Scheme Amendment ($20,000).

A full list of operating programs is listed in section 2. Capital Council’s commitment to capital works will reach $18.3 million including $11.9 million on Council’s road network. Other capital works projects include:

Hawkesdale: Swimming pool refurbishment ($51,300);

Koroit: Skate park and facilities ($170,000), Victoria Park sealing works

($20,000);

Macarthur: Hall works ($20,000);

Mortlake: Mortlake library and information centre upgrade ($750,000),

accessible toilets for the bowls club ($60,000); swimming pool refurbishment

($250,000); sprinkler system Market Square ($36,000); DC Farran Oval sealing

works ($20,000);

Peterborough: Foreshore bollards ($10,500);

Port Fairy: Surf Lifesaving Club extension ($512,000), Reardon Theatre

ventilation works ($25,000), Powling Street footpath ($110,000);

Yambuk: Public toilet upgrade ($35,000), Playground renewal at Yambuk Lake

($25,000);

1 Fully funded (State Government: $1.43 million and the Port of Port Fairy Reserve: $1.43million).


Wangoom: Recreation Reserve accessibility upgrade ($115,000);

Woolsthorpe: Transfer station upgrade ($50,000)

Woorndoo: Recreation Reserve Toilets upgrade ($120,000);

Mailors Flat: Mailors Flat Hall refurbishment ($16,000);

Cudgee: Footpath to link new estate area with existing footpath ($70,000);

Hexham: BBQ Shelter ($20,000);

Cr Colin Ryan Mayor


Executive summary Council has prepared a Budget for 2016-17 which is aligned to the vision in the Council Plan 2013-17. It seeks to maintain and improve services and infrastructure as well as deliver projects and services that are valued by our community, and do this within the rate increase mandated by the State Government. This Budget projects a surplus of $4.89 million for 2016-17 and an adjusted underlying surplus of $3.30 million. An adjusted underlying result is net operating result after excluding capital grants and contributions revenue (refer Sections 5 and 10.1).

1. Key things we are funding

1) Ongoing delivery of services to the Moyne Shire community funded by a budget of $49.42 million. These services are summarised in Section 2.1.

2) Continued investment in Infrastructure assets ($14.47m) primarily for renewal

works. This includes roads ($11.93m); bridges ($1.11m); footpaths ($0.41m); drainage ($0.37m); recreational and leisure ($0.59m); and waste facilities ($0.06m). The Statement of Capital Works can be found in Section 3 and further details on the capital works budget can be found in Sections 6 and 12.

2. The Rate Rise

a. The average rate will rise by 2.5% in line with the order by the Minister for Local Government on 14 December 2015 under the Fair Go Rates System.

b. Key drivers

i. To fund ongoing service delivery – business as usual (balanced with greater service demands from residents)

ii. To fund renewal of infrastructure and community assets

iii. To cope with the cost shifting from the State Government

iv. To cope with a reduction in funding from the Commonwealth Government via the Victoria Grants Commission caused by their freezing of indexation of the grant

c. This will be a revaluation year. Valuations will be as per the General Revaluation dated 1 January 2016 (as amended by supplementary valuations).

d. The kerbside collection charge will increase by 2.4% per property and the waste facility service charge will increase 2.5% for developed properties and 3.2% for undeveloped properties.

e. Note that for every $100 in taxes paid by Victorian residents, rates make up approximately $3.50. The other $96.50 goes to the State and Federal Governments.

f. Refer Section 7 for further Rates and Charges details.


3. Key Statistics

1) Total Revenue: $49.4 2) Total Expenditure: $44.5M 3) Accounting Result: $4.9M Surplus2 4) Underlying operating result: $3.3M Surplus 5) Cash and Investments: $6.3M 6) Total Capital Works Program of $18.3M

4. Budget Influences

External / Internal Influences In preparing the 2016-17 budget, a number of external and internal influences have been taken into consideration because they are likely to impact significantly on the services delivered by Council in the budget period. These include:

Rate Capping

This is the first year of the Fair Go Rates System and Council proposes a

rate increase that is in line with the 2.5 per cent cap.

Grants

Commonwealth’s decision to pause indexation of the national pool of

financial assistance grants for the three years to the end of 2016-17.

Additional Roads to Recovery funding.

A number of grants are anticipated for capital works, and new initiatives.

Borrowings

Nil new borrowing for 2016-17.

Fees and Charges

Non statutory fees will increase by approximately 4% in accordance with the Strategic Resource Plan (SRP) adopted in 2015-16.

Employee Costs

No increase in unfunded positions over the 4 years of the SRP.

2 Includes increase in income from the Roads to Recovery program of $4.2 million. The matching expenditure is included in the capital works program.


Budget Reports

The following reports include all statutory disclosures of information and are supported by the analysis contained in sections 8 to 13 of this report. This section includes the following reports and statements in accordance with the Local Government Act 1989 and the Local Government Model Financial Report.

1 Links to Council Plan

2 Services and service indicators

3 Financial statements

4 Financial performance indicators

5 Grants and borrowings

6 Detailed list of capital works

7 Rates and charges


1 Link to the Council Plan 1.1 Strategic planning framework

The Strategic Resource Plan, included in the Council Plan, summarises the financial and non-financial objectives and strategies of the Council and determines the sustainability of these objectives and strategies over the next four years. The Annual Budget is then framed within the Strategic Resource Plan, including the activities and initiatives which contribute to achieving the Council’s strategic objectives. The strategic planning framework of Council is set out below.


In summary: Long term planning Long Term Financial Plan 10 Year Financial Plan

Medium term planning & sustainability

Council Plan Strategic Resources Plan Strategic Plans Community Plans

Strategic objectives Strategies Strategic indicators Strategic Resources Plan

Short term planning Budget Activities and initiatives Key strategic activities Other information

Accountability Audited statements Annual report

Financial statements Performance statements

The timing of each component of the planning framework is critical to the successful achievements of the planned outcomes. The Council Plan, including the Strategic Resources Plan, is reviewed in time for officers to develop their activities and initiatives and key strategic activities to be contributed to the annual budget process. It also allows time for targets to be established during the Strategic Resources Plan process to guide the preparation of the annual budget from February onwards. 1.2 Our purpose

Our vision - Moyne – a safe, vibrant, liveable, and prosperous community We are made up of many local communities, hamlets and small towns. We respect and grow the diversity of our people. We care for one another and ensure the services we need are provided to the benefit of all to remain healthy, active and mobile. We protect our spectacular natural and built landscape, providing links between landscapes to ensure their long-term integrity and allow development balanced with sustainability. We thrive on our sustainable agricultural base, enhanced with competitive industries and growing tourism. Our community is highly skilled, with a willingness to share knowledge and learn, being adaptive and responsive to change. Moyne seeks to support and foster its strong communities through investing in our youth; improving health and allowing our residents to enjoy their lifestyle and actively participate in the community. Moyne is a place where culture and creativity are highly valued and opportunities for participation in a wide range of leisure activities abounds. We seek to provide residents and visitors with a safe road network. We build on our natural resource strengths, promoting innovation and enterprise to develop a healthy and diverse economy.


Our values 1. Providing Community Leadership We will provide leadership for the community

and advocate on behalf of the community

2. Teamwork We will work together for the whole Shire and recognise our accountability

3. Being Involved We will engage with the community and fellow councillors and communicate effectively

4. Practising Fairness & Balance We will act with fairness in all decision

making 5. Striving for Quality We will seek to improve service quality and

access 6. Respecting Views We will respect alternative views both within

the Council and the community 7. Recognising Diversity We acknowledge the diversity of the Shire

and the varied needs of its different communities

1.3 Strategic objectives

The Council undertakes activities and initiatives through 35 major service categories which are grouped into four key result areas. The following table lists the strategic objectives as described in the Council Plan. Key Result Area Strategic Objective

1. Governance To achieve “best practice” in governance and administration in Moyne.

2. Physical Services To ensure that the shire continues to be an attractive and desirable place in which to live, work and visit.

To continuously improve our roads to ensure they are safe and trafficable.

To protect, preserve and improve required assets.

3. Sustainable Development and Planning

To preserve and enhance our natural and built environment.

To encourage and promote development which is sensitive to its location and environment and which protects our cultural, heritage and indigenous assets.

To provide assurance that the community is adhering to federal, state and local laws.

To facilitate sustainable economic growth. To ensure the health and well-being of our communities.

4. Community and Corporate Support

Enhance the quality of resident’s lives by facilitating and encouraging healthy lifestyles, a community in which it is safe to live and an environment that is diverse and sustainable.


2 Services, Initiatives and service performance indicators This section provides a description of the services and initiatives to be funded in the Budget for the 2016-17 year and how these will contribute to achieving the strategic objectives specified in the Council Plan as set out in Section 1. It also includes a number of performance targets and measures in relation to these. The relationship between these components of the Budget and the Council Plan is shown below.

Budget

Activities Initiatives

Key

Strategic

Activities

Council Plan

Strategic Objective

Strategic Objective

Strategic Objective

Strategic Objective

Performance

Measures/

Targets

Performance

Statement

Medium term planning

(4 Years)

Short term planning(12 Months)

Activities

Activities

Activities

Initiatives

Initiatives

Initiatives

Budget

Activities Initiatives

Key

Strategic

Activities

Council Plan

Strategic Objective

Strategic Objective

Strategic Objective

Strategic Objective

Performance

Measures/

Targets

Performance

Statement


(4 Years)


(4 Years)



Activities

Activities

Activities

Initiatives

Initiatives

Initiatives


Key Result Area 1 - Governance Strategic Objective

To achieve “best practice” in governance and administration in Moyne

To achieve our objective of best practice in governance and administration, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services which adhere to best value principles.

Services The services, activities, initiatives, major initiatives and service performance indicators for each service category are described below.

Program: Governance

Program Description

Administration of Executive services, Council, Councillor support and monitoring Council activities to ensure legislative compliance.

Expenditure: $1,289,961

Income: - Net Surplus/(Deficit): ($1,289,961)

Key Program Activities

Statutory and corporate support services to Council

Mayoral and Councillor allowances, expenses, training, professional development and membership

Administration of Council meetings and workshops

Supervision of all Council activities to ensure accountability, probity and legislative compliance

Collaboration with other agencies in regional projects

Subscriptions to municipal affiliations and public liability insurance cover

Maintain an understanding of issues of local importance and provide leadership in tackling them

Where appropriate, advocate on behalf of our community and ensure that our community is represented in debates which affect us

Strategic planning activities such as Council Plan review and studies on future directions and initiatives, including contributions to regional planning and projects.


Program: Communications

Program Description

This service is responsible for the management and provision of external communication through various media, in consultation with relevant stakeholders, on behalf of Council.

Expenditure: $263,610

Income: $190,536

Net Surplus/(Deficit): ($73,074)


Publishing of quarterly Country to Coast newsletters

Publishing of fortnightly electronic news updates to subscribers

Liaison with local media outlets and co-ordination of responses to media inquiries (approximately three to four times a week)

Coordination of all statutory and discretionary public weekly advertising

Maintenance of internet and intranet content (as required)

Media releases (distribute as required, approximately 130 a year)

Coordinate information, design and production of Annual report

Daily monitoring of press clippings

Coordinate monthly Mayors message that appears The Warrnambool Standard

Coordinate weekly Mayors radio interview

Coordinate commercial printing such as letterhead, business cards etc.

Prepare the Moyne Shire Council Welcome Kit for new residents

Program: Organisational Development

Program Description

This service provides Council with strategic and operational organisation development support. The service develops and implements strategies, policies and procedures through the provision of performance management, benchmarking human resource management and risk management.


Income: $585,809



Co-ordination of advertising, short listing, interview and selection for positions vacant

Induction of all new employees (Inc. caravan park & road construction summer crews)

Delivery of training and professional development program

Administration of employee performance appraisal system for all employees

Industrial Relations management including enterprise bargaining

Development and review of Human Resources policies and procedures

Staff Health & Wellbeing Program

Memberships to Meekin Apel (Industrial Relations Services)

Fortnightly payroll service

Implementation and maintenance of specific risk management & reduction policies & programs.

Work with Internal Audit on the Risk Assessment program. JMAPP, LMI and Fidelity Audits

Administration of the Council’s insurance including Asset, Public Liability, Professional Indemnity and the WorkCover premium

Management of Work-cover claims and return to work obligations

Development of policies, systems and documentation to ensure safe work environments for employees, volunteers, contractors and the community


Program: Financial Services

Program Description

This service predominately provides financial based services to both internal and external customers. This includes reporting, investment of surplus funds and accounts payable and receivable functions.


Income: $4,419,471

Net Surplus/(Deficit): $3,319,030


Adequate internal control mechanisms are maintained at all times so as to record and control all Council’s receipts and payments

Preparation and auditing of financial statements

Preparation of annual budget including capital works budget

Completion of statutory returns including Victorian Grants Commission and Fringe Benefits Tax return

Prepare reports to Council and Managers on a monthly basis highlighting budget variations in respect of Council’s operations

Compile financial models to assist in financial planning including the preparation of long term financial and capital works plans

Accounts payable and receivable functions

Maximise investment income on surplus Council funds for both the short and intermediate term

Manage Council’s loan portfolio and ensure funds are raised in accordance with Council’s approved program.

Provide administrative support to the Audit and Risk Management Committee

Program: Information Technology Services

Program Description

This service provides, supports and maintains reliable and cost effective communications and computing systems to Council staff enabling them to deliver services in a smart, productive and efficient way.


Income: $660,612



Implement the ICT strategy and manage the Council’s ICT system

Monitor and review the ICT strategy and activities

Recommend new capital purchases and hardware and software acquisitions

Ensure the integrity and confidentiality of data and manage information in accordance with established principles including relevant privacy principles and guidelines

Development and delivery of appropriate information technology tools to enable Council departments to meet the needs of their internal and external customers

Development and implementation of policies, standards, guidelines and operating instructions for information systems and operating procedures for all users of computer facilities


Program: Property and Rating

Program Description

Management of Council’s rating system, including levying rates and charges, outstanding interest and valuations of rateable properties


Income: $166,502



Production of approximately 12,000 rate assessment notices per year

Management of bi-annual revaluation process

Management of supplementary rate process

Supervision and maintenance of approximately 12,400 property files

Issuing of approximately 800 Land Information Certificates per year

Compilation of statistical data for rate management and reporting purposes Processing of pensioner and farm municipal exemption forms

Calculation and reconciliation of Fire Services Levy on behalf of State Government Production and maintenance of non-resident voters roll

Program: Administrative Service

Program Description

This service provides office accommodation for Port Fairy and Mortlake including customer service centres, as well as, document and information management support services to Council. This includes compliance with statutory obligations under freedom of information, public records and information privacy legislation


Income: $685,885



Office accommodation at Port Fairy, Mortlake and Macarthur

Provision of customer service function

Maintenance of the Council’s Electronic Records Management System

Provision of records management policies and procedures

Training of employees in document management and retrieval

Maintenance of the Corporate Library

Compliance with Public Records Office Victoria standards in records management

Delivery and receipt of all physical correspondence – average of 50 documents scanned daily

Freedom of Information requests

Privacy inquiries


Major Initiatives

Implement Work Cover Self Insurance including safety maps accreditation across all Council ($Nil net cost).

Initiatives

Development of an ICT Strategy ($30,000 net cost).

Electronic Performance Management System implementation ($40,000 net cost).

Set up of Mayoral Blog which incorporates Moyne Matters and allows for comments ($Nil net cost).

Service Performance Outcome Indicators

Service Indicator Performance Measure Computation

Governance

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

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


Key Result Area 2 – Physical Services Strategic Objectives

To ensure that the Shire continues to be an attractive and desirable place in which to live, work and visit

To continuously improve our roads to ensure they are safe and more trafficable

To protect, preserve and improve required assets

To achieve our objectives in the key result area of infrastructure and assets, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive infrastructure, assets and services.


Program: Physical Services Directorate

Program Description

Management and operation of Infrastructure and Assets Directorate at the Mortlake office.


Income: $485,690



Directing Engineering and Design Unit, Assets Unit and Construction & Maintenance Unit

Managing Mount Shadwell Quarry

Provision of reports to CEO and Council meetings

Provision of VicRoads agency at Mortlake Office

Liaison with various Government departments, proposed energy project, dairy industry and timber industry personnel

Responding to infrastructure requests and complaints

Memberships include Timber Towns Victoria

Program: Engineering Design & Contract Management

Program Description

This service undertakes design and planning for various works within Council’s capital works program including roads, footpaths, bridges, drainage and waterways infrastructure This service also undertakes contract management and supervision of various works within Council’s programs and provides specialist advice to other Council service units who are letting contracts.


Income: - Net Surplus/(Deficit): ($888,877)


Project management including programming of roads, road seals, bridges and footpaths

Management of the contract and quotation system for the entire organisation

Contract management including preparation of service specifications for majority of infrastructure projects and for other areas of Council as required

Management of the quarry including the ongoing implementation of all recommendations of the


quarry business plan

Grant application and administration for various projects, including Roads to Recovery, Flood Recovery as they become available

Work with proponents associated with Windfarm development to ensure appropriate road design/construction issues

Assist all departments across the organisation with all engineering and infrastructure related works

Deal with enquiries, issue permits and advice on Vehicle Crossovers, B-Double Higher Mass, Works in Road Reserve, Cattle Underpasses, Legal Point of Discharge, Utility Requests, Signage, Street Lighting, Bus Routes, Dial Before You Dig, Traffic Counts and Miscellaneous Customer Requests

Program: Parks and Amenities

Program Description

This service involves the management of parkland areas, including other areas of environmental significance, and also provides management of all parks and gardens and infrastructure maintenance. Ensures the Shire’s public toilets are kept clean to agreed standards and usable at all times. Undertakes maintenance of Council’s footpath assets in an integrated and prioritised manner in order to optimise their strategic value and service potential.


Income: - Net Surplus/(Deficit): ($2,899,884)


Lawn, gardens and tree maintenance at 28 township sites

Site preparation/maintenance prior to local festivals/activities

Cleaning and maintenance of 20 public toilets

Cleaning and maintenance of 19 BBQ’s

Maintenance of 9 Playgrounds

Clearing of street bins in 15 townships

Port Fairy Folk Festival, provision and placing of bins, barriers, toilet cleaning, bin clearing and street/footpath sweeping

Operation of Street Lights

Program: Quarry Operations

Program Description

This is one of Council’s business enterprises and manages the operations of the Mount Shadwell Quarry at Mortlake providing a range of scoria materials to customers. The enterprise returns a 29% of gross sales dividend to Council’s general revenue.


Income: $1,700,000

Net Surplus/(Deficit): $218,269



Winning and screening of scoria

Feeding and operating crusher making scoria limestone mix and aggregates

Stockpiling – moving products to stockpiles away from production area

Loading trucks from stockpiles

Delivery to clients of small quantities of material

Pit maintenance to ensure weed free and tidy quarry

Quarry Management and supervision

Crusher maintenance

Plant maintenance

Quarry dividend to Council of $485,690

Truck, Water Truck and Ute maintenance

Weighbridge maintenance

Program: Asset Management

Program Description

This service prepares long term asset management programs for Council’s property assets in an integrated and prioritised manner in order to optimise their strategic value and service potential. These are all non-road related assets and include municipal buildings, pavilions and other community buildings. The service ensures that buildings are to a standard specified by Council with advice from the functional manager of the facility. In addition the service is responsible for the coordination, management and strategic planning for Council’s building, land and property leases and licenses as well as maintains the GIS service.


Income: $50,000

Net Surplus/(Deficit): ($1,352,360)


Maintain and populate asset registers and Asset Management System, including condition and compliance audits, and risk and maintenance inspections for non- roads assets.

Program and coordinate works for maintenance, renewal and upgrades for assets including playgrounds, buildings, structures and streetscapes, including maintenance on 280 buildings.

Project Management including design input, tender documentation, supervision and contract management for construction of annual capital works program for playgrounds, buildings, streetscapes, and special projects.

Formulate, make application for, administer and report on funding grants for projects under RDV and similar.

Manage GIS including creating, updating, improving, linking to asset management system, of all councils spatial datasets. All dealings with Geographic Place Names.

Manage all Land and dealings including, leases, licences, sales, purchases, adverse possession claims, and road status queries.

Dealing with infrastructure planning referrals including assessment, conditions, certification, and statement of compliance.


Program: Local Roads & Streets

Program Description

This service undertakes maintenance programs for Council’s civil infrastructure assets in an integrated and prioritised manner in order to optimise their strategic value and service potential, minimising risk to the community and meeting their expectations. These include roads, laneways, car parks and foot/bike paths, bridges, culverts, stormwater drainage. This service also competes for external works in the marketplace. Also included are works supervision and management and provision of works depots and stores. As well as, purchases and maintenance of Council vehicles, plant and equipment to meet functionality and safety needs and to maximise the performance and minimise operational cost of the fleet.


Income: $10,525,182



Maintenance of approx. 1700km local sealed network, including pothole patching, shoulder sheeting, culvert maintenance, vegetation removal, major patching, bridge maintenance and verge slashing

Maintenance of approx. 1100km unsealed road network including pavement grading, pavement sheeting, drain cleaning, verge slashing, bridge maintenance, vegetation clearing

Maintenance of approximately 240 Bridges and Culverts

Bid for and carry out private works

Provision and maintenance of 4 works depots.

Supervision and administrative functions for 74 (EFT) staff plus temporary employees as required.

Determine and cost 10 year forward plant replacement program.

Ensure full cost recovery via plant hire rates.

Maintain major plant, minor plant and sedan/utility holding.

Program: Main Road Maintenance

Program Description

This service prepares & conducts maintenance under contract for VicRoads to maintain their arterial road network to specified standards.


Income: $504,187



Contract for VicRoads maintenance to maintain arterial roads within Moyne Shire


Program: Youth Services

Program Description

Facilitating the connection of young people of the Shire to their own local community by initiating and implementing projects and/or events that are of benefit to the whole community. This service encourages the participation of young people in all facets of community life thus promoting young people as integral members of the community.


Income: $59,500



Increased participation of young people in the life of their local communities

Development of responsive and supportive partnerships in order to build community; local service clubs, Vic Police, township progress associations, local government, schools and regional service providers are key stakeholders in the program

Moyne Youth Council activities: leadership training, project planning and delivery

Youth-lead facilitation of major community activities and events, such as the Youth Forum, FReeZA Events and music festivals

Our PlaYce Youth Leadership training program, delivering initiatives that add value to community heritage, recreation and commemoration

Local Youth Action Groups, which facilitate projects like Mortlake Rainbow Run and the landscape design for the Tee Tree Lake skate park.

Program: Arts, Culture & Library Services

Program Description

This service provides support of the Shire’s varied program of arts and cultural events and activities; plans and develops arts and cultural facilities and infrastructure in conjunction with community groups and develops policies and strategies to facilitate art practice through support of the Regional Arts Development Officer and the Arts & Culture Advisory Committee of Council. This service also provides public library services at Port Fairy, Koroit and Mortlake branches, outreach van service to Peterborough and Nullawarre and community libraries at Hawkesdale and Macarthur.


Income: $2,000



Contribution to Regional Library

Provision of operations to isolated sites Macarthur and Hawkesdale.

Building operations to Moyne Shire Branch libraries

Contribution to Regional Arts Development Officer (RADO) position

Support for Arts and Culture Strategy

Support community’s artists, not-for-profit groups and organisations to utilise the arts as a way of cultivating connection and wellbeing in the community

Assist the community to source and achieve funding for Arts projects


Program: Recreation & Community Development

Program Description

This service is Council’s liaison with groups who operate from Council’s sporting reserves and oversees maintenance of gardens oval and Victoria Park Reserve as well as operation of the Southcombe Park Sporting Complex. Works with sporting groups to manage reserves and negotiates License Agreements. Provides community assistance fund, contributions to minor recreation reserves (based on the number of clubs – football, cricket, tennis, netball) and contributions to public halls. This service manages the operation of the Mortlake and Macarthur pools and contributes to the operation of the Hawkesdale pool and the Belfast Aquatic Centre (Port Fairy pool).


Income: $137,198



Community Assistance Fund

Contribution to minor recreation reserves (based on number of clubs – football, cricket, tennis and netball)

Contribution to public halls

Support for Sport and Recreation Committees

Maintenance of Gardens Oval and Victoria Park Reserves

Operation of DC Farren Oval Mortlake (Sec 86 committee)

Operation of Southcombe Park Sporting Complex (Sec 86 committee)

Operation of the Mortlake and Macarthur swimming pool

Contribution to the operation of the Hawkesdale and Port Fairy swimming pool

Provision of community planning support

Provision of rural access program


Major Initiatives

Review of gravel roads condition for the entire Shire. ($70,000 net cost)

Initiatives

Review of drainage strategy. ($Nil net cost)

Road Focus Group Projects. ($50,000 net cost)

Anchor tenant agreement for Reardon Theatre. ($Nil net cost)

Regional projects: Arts Atlas and social enterprise art project

Youth Council and FreeZa youth leadership and planning camp to develop 12 months’ program.

Further encourage and assist communities to adopt a self-help approach through community planning processes focusing on Wangoom, Minhamite, Woorndoo, Hexham, Gravoc, Broadwater, The Sisters and Koroit communities.



Roads

Satisfaction

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

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

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

[Number of active library members / municipal population] x100

Aquatic Facilities

Utilisation

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

Number of visits to aquatic facilities / Municipal population


Key Result Area 3 – Sustainable Development and Planning Strategic Objectives

To preserve and enhance our natural and built environment

To encourage and promote development which is sensitive to its location and environment and which protects our cultural, heritage and indigenous assets

To provide assurance that the community is adhering to federal, state and local laws

To facilitate sustainable economic growth

To ensure the health and well-being of our communities

To achieve our objectives in the key result area of Sustainable Development and Planning, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services.


Program: Sustainable Development Directorate

Program Description

This service provides for the Director and Personal Assistant who are responsible for overall coordination and direction of Directorate involving 12 various services.


Income: - Net Surplus/(Deficit): ($642,014)


Provision of Management and administrative support to the Sustainable Development Department

Oversee provision of Environment and Sustainability, Waste Management, Health, Building, Local Laws, Fire Management, Emergency Management, Animal Control, Statutory Planning, Strategic Planning and School Crossings.

Provision of Administrative staff to support services provided by the Directorate

Provides for legal advice and specialist consultant advice.


Program: Building Services

Program Description

This service provides statutory building services to the Council community including processing of building permits, emergency management responsibilities, fire safety inspections, audits of swimming pool barriers and investigations of complaints and illegal works.


Income: $33,050



Building inspections at progress stages including stump hole, footing, slab, frame and final stage

Pool inspections

Essential safety measure inspections

Temporary structure inspections

Notice inspections (illegal work)

Program: Health Services

Program Description

This service protects the community’s health and well-being by coordinating food safety support programs, Tobacco Act activities and infectious diseases control. The service also works to rectify any public health concerns relating to unreasonable noise emissions, housing standards and pest controls. The unit undertakes some health education initiatives as well as supervises and advises on septic tank systems.


Income: $93,500



Registration of food and health premises, caravan parks and accommodation houses

Issue permits for installation and use of septic tanks

Implementation of the waste water management plan

Infectious disease control

Environmental health nuisance control

Respond to complaint and enquires on public health issues

Food surveillance and sampling

Monitoring Food Safety Plan

Tobacco legislation requirements


Program: Local Laws and Animal Control

Program Description

This service facilitates the smooth flow of traffic and parking in Port Fairy through the provision of safe, orderly and equitable parking enforcement and education. It also provides education, regulation and enforcement of the General Local Law and relevant State legislation and administers Council local laws including the issue of permits for grazing, droving and stock crossings. This service also provides services including a cat trapping program, a dog and cat collection service, a pound service, a registration and administration service, an after-hours service and an emergency service. Also implements the provisions of the Domestic Animals Act.


Income: $160,000



Administrating Council Local Laws

Issuing and enforcement of permits for grazing, droving stock crossings and activities on Council land.

Management of infringement notices including court proceedings

Responding to complaints related to animals including dogs and wandering stock

Implement provisions of the Domestic Animals Act

Issuing of animal registrations ( 4,500 per annum)

Supervision of safe school crossing points at Koroit, Mortlake and Port Fairy.

Program: Emergency Management

Program Description

This service meets Council’s obligations under the Emergency Management Act and develops and maintains the Municipal Emergency management Plan and Emergency Management Committee and works with other agencies to prepare for, respond to, and recover from emergencies. This service also manages fire prevention services and State Emergency Services contributions, including support for fire brigades, fire spotting services at Mt Rouse and Mt Warrnambool and maintenance of emergency fire equipment.


Income: $88,500



Emergency Management Act obligations

Municipal Emergency Management Plan

Fire prevention services and State Emergency Contributions

Support of fire brigades

Fire spotting services at Mt Rouse and Mt Warrnambool

Maintenance of emergency fire equipment


Program: Environmental Management

Program Description

This service promotes environmentally sustainable development principles, coordinates and implements environmental projects and works with other services to improve Council’s environmental performance.


Income: $63,347



Council reserves - management and maintenance

Weed management on Council managed land (including roadsides)

East Beach coastal engineering studies and associated works

Sustainability initiatives

Policy and strategy development

Referral responses to internal and external information requests

Provision of advice and support to the public and community groups

Lobbying, advocacy, promotion and education regarding sustainable practices

Program: Waste Management

Program Description

This service provides kerbside rubbish, recyclable materials and green waste from residential and commercial properties in the designated collection districts. The service also manages the waste transfer stations and landfills throughout the Shire.


Income: $3,044,800



Manage the shire’s residential and commercial kerbside collections

Manage the shires waste transfer stations and landfill.

Oversee a range of waste resource recovery services

Partner with Regional Waste Reduction Group to implement regional waste reduction programs.

Maintain and monitor the Shire’s closed landfills.

Promotion and education on sustainable waste management practices

Program: Statutory & Strategic Planning

Program Description

This service maintains Councils role under the Planning and Environment Act 1987 as a Responsible Authority, including dealing with planning permit applications and enforcement of the Shire Planning Scheme. Provides advisory service to residents and developers in regards to heritage matters in the built environment. This service also provides strategic planning and economic development functions including policy and scheme development and review, as well as liaison with major project developers


Income: $178,000

Net Surplus/(Deficit):

($1,240,993)



Development Approvals, permit application decisions, planning applications and subdivision applications.

Enforcement of planning scheme

Developer and community education.

Advise Council in relation to its role as Responsible Authority

Forward planning policies and programs,

VCAT Hearings

Provision of Heritage Advisory Service Forward planning policies and programs,

Major development proposals

Amendments to the planning scheme

Developing and implementing sustainable economic development programs for the Moyne Shire Council that supports local enterprise and employment

Major Initiatives

Port Fairy Coastal and Structure Planning Project – ($580,000 net cost)

Initiatives

Roll-out of new regulatory signs e.g. dogs on leashes. ($Nil net cost)

C61 – Amendment to Moyne Planning Scheme Mortlake Heritage Amendment – ($28,000 net cost)

C48 – Amendment to Moyne Planning Scheme – Rural Housing and Settlement Strategy and Land Capability and Biodiversity Strategy ($20,000 net cost)

Review of Roadside Conservation and Weed Management Plan. ($30,000 net cost)

Kerbside waste collection review and new contract. ($Nil net cost)

Implementation of new transfer station arrangements. ($Nil net cost)



Statutory planning

Decision making

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

[Number of VCAT decisions that upheld Council’s decision in relation to a planning application / Number of decisions in relation to planning applications subject to review by VCAT] x100

Waste collection

Waste diversion

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

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

Animal Management

Health and safety

Animal management prosecutions (Number of successful animal management prosecutions)

Number of successful animal management prosecutions



Food safety

Health and safety

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

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


Key Result Area 4 – Community and Corporate Support Strategic Objective

Enhance the quality of resident’s lives by facilitating and encouraging healthy lifestyles, a community in which it is safe to live and an environment that is diverse and sustainable.

To achieve our objective of strengthening the health and social well-being of the residents of the Shire, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services.


Program: Community Support

Program Description

This service combines a wide range of programs and services, which provide the opportunity for the community to participate in a variety of cultural, health, education, and leisure activities, which contribute to the general well-being towards the community.


Income: $269,500



Compliance with statutory obligations

Preparation of Council reports

Policy review

Oversee financial management

Administrative operation of Directorate

Delivery on Council Plan

Management of people & culture

Project delivery

Continuous Improvement

Scholarship coordination

Provision of Australia Day ceremonial activities

Coordination of citizenship ceremonies

Delivery of actions associated with Health and Wellbeing

Promotion of healthy lifestyle and well-being activities


Program: Child Care Services

Program Description

Provide occasional care through Hawkesdale and District Family Services Centre and long day care services at Port Fairy.


Income: $1,069,476



Provision of Long day care at the Port Fairy Community Services Centre

Provision of occasional child care at Hawkesdale on Mondays, Tuesdays and Thursdays

Provision of occasional child care at Chatsworth on Tuesdays and Thursdays

Program: Kindergartens & Preschools

Program Description

Group employer for kindergarten centres at Koroit, Merri, Macarthur, Hawkesdale, Port Fairy and Nullawarre and provides support for the pre-school at Mortlake. Support is also provided for pre-school and kinder committees. Council is the cluster manager.


Income: $1,035,979



A universal early childhood program, funded by the State Government on a per capita basis, for children in the year prior to commencing primary school. Children attending kindergarten receive a planned, developmentally appropriate program delivered by a qualified early childhood educator.

Moyne Shire Council is Cluster Manager of the following services: Koroit, Merri, Nullawarre, Macarthur, Hawkesdale

Provision of Kindergarten in Port Fairy at the Port Fairy Community Services Centre.

Program: Maternal and Child Health

Program Description

This service conducts sessions at Port Fairy, Koroit, Hawkesdale, Macarthur, Younger Ross Centre, Yambuk and Mortlake providing immunisation advice, guidance and promotion and health care for infants as well as education for their parents.


Income: $184,050



The universal MCH Service delivers a free, universally accessible service for all families with children from birth to school age. Through the provision of ten “Key Age and Stage” visits, the Service supports families and their children with an emphasis on parenting, prevention and health promotion, developmental assessment, early detection and referral and social support.

The MCH Service also provides support to children and families in the provision of additional consultations, telephone support and parenting support groups.

The Enhanced MCH Service responds assertively to the needs of children and families at risk of poor outcomes, in particular where there are multiple risk factors. It provides a more intensive level of support in a variety of settings, such as the family’s home, MCH centre or


another location within the community.

Immunisation Services.

Program: Aged and Disability Services

Program Description

Provide aged care services including domestic assistance, personal care, respite, garden & property maintenance, meals on wheels, some transport and social support.


Income: $1,592,296



Home and Community Care (HACC) is a service that is funded primarily by the State Government under the banner of Department of Health, It provides services to maintain residents of the Moyne Shire in their homes for as long as possible. Council provides

13,712 hours of homecare,

7,236 hours of personal care,

3,832 hours of respite,

2,420 hours of home & garden maintenance.

Community transport and social support.

Deliver approximately 12,200 meals across the whole of the shire. In delivering all these services we cover in excess of 165,000 kilometres.

Program: Aged Support Services

Program Description

This service provides a range of support for senior citizen clubs. Each conducts a program involving recreation, fitness, centre-based meals and social support. This service also provides planned activity groups (PAGs) and respite care for those frail ages or for those with a disability.


Income: $71,492



High needs clients 6 every Tuesday from 9.30 – 1.30pm

Core (lower needs) clients 15 every Thursday from 10.00am – 3.00pm

Men’s group every second Wednesday from 10.00 – 2.00pm

Operation of four Senior Citizen facilities

Annual Senior Citizens week activity


Program: Corporate Business

Program Description

Provides management and administrative support service for the Shire Caravan parks, Port of Port Fairy, Festivals and Tourism.


Income: $962,611



Management of Council Business Enterprise staff and contractors

Finance control of unit activities

Preparation of Council reports

Policy review

Prepare funding applications & acquittals

Project management

Port Fairy Aerodrome - maintenance

Shire Marquee – bookings

Customer enquiries

Event application coordination

Business & Tourism Committee meetings

Program: Caravan Parks

Program Description

Operation and management of caravan parks at Port Fairy Gardens, Southcombe Park, Killarney, Koroit, Mortlake, Peterborough and Yambuk. Also includes operation of Southcombe Lodge. Major caravan parks return a dividend of 33% to general revenue.


Income: $3,212,660



GCP & SCP accommodating approx. 135,000 persons, per annum.

Management of site and cabin bookings – customer service

Park conditions of entry – enforce compliance

Maintain surrounds (mowing, gardens)

Cleaning of facilities (amenities and camp kitchens)

Project management of park improvements

Minor maintenance of facilities

Management of contracts for the operation of Killarney Beach Camping Reserve, Koroit / Tower Hill Caravan Park, Mortlake Caravan Park, Yambuk Caravan Park and Lease of the Great Ocean Road Tourist Park – Peterborough


Program: Tourism

Program Description

This service operates the Port Fairy Visitor Information Centre and also undertakes event promotion, souvenir sales and support for local tourism. Also Provides support for festivals and administration of the Festivals Support Fund.


Income: $43,550



Festivals & Events

Support provided to local community Festivals & Events ($110,000 festival funding and officer advice and support)

Summer Cinema Program - provision of movies at Reardon Theatre / Village Green from Boxing Day to Australia Day

Tourism Services

Operation of the Port Fairy & Region Visitor Information Centre – local tourism advisory service. (30 volunteers)

Visitor Information Centre services approx. 70,000 + visitors per annum.

Provision of visitor information

Promoting events

Souvenir sales

Promotion & Marketing

Support for the tourism industry in Moyne ( Regional Tourism Board, Victorian Industry Council and in-house tourism marketing services – website promotion & maintenance, tourism newsletters and general tourism promotion of townships and events across the Shire)

Program: Port of Port Fairy

Program Description

This service includes the management of operations and maintenance of the Port of Port Fairy who manage administration, navigation, vessel berthing, slipways and leisure activities around the port. The Port Board provides direction for the development and operation of the Port.


Income: $2,137,252



Port administration

Navigation aides maintenance

Management of berths allocations (14 commercial & 56 recreational)

Visiting itinerant boat – berth and amenities facilities

Maintain public boat ramp

Slipway services

Wharf and marina maintenance

Training walls maintenance

Dredging of the river channel

Diesel refuelling facility

Department of Transport Management Agreement reporting

Port Board meetings

Lifeboat committee meetings


Major Initiatives

Redevelopment of wharf-side building for new restaurant and fish-sales premises. ($925,000 million net cost).

Initiatives

Economic Development Small Business Workshop events ($12,000 net cost).



Home and Community Care

Participation

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

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

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

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

Maternal and Child Health

Participation Participation in MCH key ages and stages visits (Percentage of children attending the MCH key ages and stages visits)

[Number of actual MCH visits / Number of expected MCH visits] x100

Participation in MCH key ages and stages visits by Aboriginal children (Percentage of Aboriginal children attending the MCH key ages and stages visits)

[Number of actual MCH visits for Aboriginal children / Number of expected MCH visits for Aboriginal children] x100


Performance Statement The service performance indicators detailed in the preceding pages will be reported on within the Performance Statement which is prepared at the end of the year as required by section 132 of the Act and included in the 2016-17 Annual Report. The Performance Statement will also include reporting on prescribed indicators of financial performance (outlined in section 8) and sustainable capacity, which are not included in this budget report. The full set of prescribed performance indicators are audited each year by the Victorian Auditor General who issues an audit opinion on the Performance Statement. The major initiatives detailed in the preceding pages will be reported in the Annual Report in the form of a statement of progress in the report of operations. Reconciliation of the Key Result Areas with budgeted operating result

Key Result Area Net Surplus/(Deficit) $

Expenditure $

Income $

Governance 981,195 5,727,620 6,708,815

Physical Services (10,205,283) 23,669,040 13,463,757

Sustainable Development and Planning (3,005,290) 6,666,487 3,661,197

Community and Corporate Support (2,332,593) 12,911,459 10,578,866

(14,561,971) 48,974,606 34,412,635

Rates 17,888,068

Capital Grants and Contributions 1,560,000

Total Funding Sources 19,448,068

Surplus for the year 4,886,097

Note: The income and expenditure in this section are based on the Activity Based Costing (ABC) model and include inter-unit transfers.


3 Financial Statements

This section presents information in regard to the Budgeted Financial Statements and Statement of Human Resources. The budget information for the years 2016-17 to 2019-20 has been extracted from the Strategic Resource Plan. The section includes the following budgeted information:

Comprehensive Income Statement

Balance Sheet

Statement of Changes in Equity

Statement of Cash Flows

Statement of Capital Works

Statement of Human Resources.


Moyne Shire Council Comprehensive Income Statement

For the four years ending 30 June 2020

Forecast Strategic Resource Plan

Actual Budget Projections

2015/16 2016/17 2017/18 2018/19 2019/20

$'000 $'000 $'000 $'000 $'000

Income

Rates and charges 20,069 20,690 20,570 20,872 21,197

User fees and fines 9,934 8,644 8,863 8,889 9,112

Grants - operating 11,759 17,914 12,289 12,245 12,245

Grants - capital 2,283 1,090 2,186 1,871 2,108

Contributions - operating 212 148 148 148 148 Contributions - capital 565 470 Net gain/(loss) on disposal of property, infrastructure, plant and equipment (78) - - - -

Other income 460 460 456 500 500

Total income 45,204 49,416 44,512 44,525 45,310

Expenses

Employee benefits 16,370 16,094 16,261 16,430 16,600

Materials and services 16,472 15,653 13,647 13,375 13,719

Depreciation and amortisation 12,387 12,662 13,050 13,092 13,125

Borrowing costs 152 121 92 64 35

Total expenses 45,381 44,530 43,050 42,961 43,479

Surplus (deficit) for the year (177) 4,886 1,462 1,564 1,831


Moyne Shire Council

Balance Sheet




2015/16 2016/17 2017/18 2018/19 2019/20

$'000 $'000 $'000 $'000 $'000

Current assets

Cash and cash equivalents 7,222 6,407 6,045 5,796 5,776

Trade and other receivables 2,607 2,620 2,617 2,626 2,636

Inventories 488 488 488 488 488

Other assets 195 195 194 203 203

Total current assets 10,512 9,710 9,344 9,113 9,103

Non-current assets

Trade and other receivables 3 3 3 3 3

Investment in associates 215 215 215 215 215 Property, infrastructure, plant & equipment 443,451 448,726 450,237 451,692 452,819

Total non-current assets 443,669 448,944 450,455 451,910 453,037

Total assets 454,181 458,654 459,799 461,023 462,140

Current liabilities

Trade and other payables 2,433 2,434 2,434 2,434 2,434

Trust funds and deposits 352 352 352 352 352

Provisions 5,279 5,424 5,573 5,726 5,884 Interest bearing loans and borrowings 571 479 506 536 245

Total current liabilities 8,635 8,689 8,865 9,048 8,915

Non-current liabilities

Provisions 873 885 898 911 575 Interest bearing loans and borrowings 1,766 1,287 781 245 -

Total non-current liabilities 2,639 2,172 1,679 1,156 575

Total liabilities 11,274 10,861 10,544 10,204 9,490

Net assets 442,907 447,793 449,255 450,819 452,650

Equity

Accumulated surplus 209,365 214,192 215,204 216,215 217,353

Reserves 233,542 233,601 234,051 234,604 235,297

Total equity 442,907 447,793 449,255 450,819 452,650


Statement of Changes in Equity


Total

Accumulated Surplus

Revaluation Reserve

Other Reserves

$’000 $’000 $’000 $’000

2017

Balance at beginning of the financial year 442,907 209,365 230,120 3,422

Surplus/(deficit) for the year 4,886 4,886 0 0

Transfer to reserves 0 (59) 0 59

Balance at end of the financial year 447,793 214,192 230,120 3,481

2018


Comprehensive result 1,462 1,462 0 0



2019





2020






Moyne Shire Council

Statement of Cash Flows For the four years ending 30 June 2020

2015/16 2016/17 2017/18 2018/19 2019/20

$'000 $'000 $'000 $'000 $'000

Inflows Inflows Inflows Inflows Inflows

(Outflows

) (Outflows

) (Outflows

) (Outflows

) (Outflows

)

Cash flows from operating activities

Receipts

General rates and charges 20,469 20,671 20,574 20,863 21,188

User fees & fines 9,770 8,644 8,863 8,889 9,112

Operating grants 11,759 17,914 12,289 12,245 12,245

Capital grants 2,283 1,090 2,186 1,871 2,108

Contributions 777 618 148 148 148

Interest 433 460 456 491 500

45,491 49,397 44,516 44,507 45,301

Payments

Employee costs (16,097) (15,936) (16,099) (16,264) (16,429)

Materials and contracts (16,912) (15,653) (13,647) (13,375) (14,069)

(33,009) (31,589) (29,746) (29,639) (30,498)

Net cash provided by operating activities 12,482 17,808 14,770 14,868 14,803

Cash flows from investing activities Payments for property, plant and equipment (20,896) (18,261) (14,957) (14,919) (14,586) Proceeds from sale of property, plant and equipment 1,187 324 396 372 334

Repayment of loans and advances 138 6 0 0 0

Net cash used in investing activities (19,571) (17,931) (14,561) (14,547) (14,252)

Cash flows from financing activities

Finance costs (153) (121) (92) (64) (35)

Proceeds from borrowings 0 0 0 0 0

Repayment of borrowings (560) (571) (479) (506) (536)

Net cash provided by (used in) financing activities (713) (692) (571) (570) (571)

Net increase (decrease) in cash & cash equivalents (7,802) (815) (362) (249) (20) Cash & cash equivalents at the beginning of the year 15,024 7,222 6,407 6,045 5,796

Cash & cash equivalents at end of year 7,222 6,407 6,045 5,796 5,776


Moyne Shire Council Statement of Capital Works


Forecast Strategic Resource Plan Actual Budget Projections

2015/16 2016/17 2017/18 2018/19 2019/20 $'000 $'000 $'000 $'000 $'000

Capital works areas

Property

Buildings 3,170 2,125 1,982 2,513 2,681

Land & Natural Assets 610 113 440 155 575

Total Property 3,780 2,238 2,422 2,668 3,256

Plant and Equipment

IT Equipment & Furniture 207 131 145 255 155

Plant 1,852 1,422 1,841 1,459 1,571

Total Plant and Equipment 2,059 1,553 1,986 1,714 1,726

Infrastructure

Bridges 1,145 1,110 1,100 560 576

Drainage 498 372 374 382 378

Footpaths 372 410 250 250 250

Recreation 626 585 896 1,057 285

Roads 12,070 11,929 7,748 7,773 7,648

Waste Facilities 346 65 181 516 467

Total Infrastructure 15,057 14,471 10,549 10,538 9,604

Total capital works 20,896 18,262 14,957 14,920 14,586

Represented by:

New Asset Expenditure 2,076 439

Asset Renewal Expenditure 14,881 13,835 12,319 12,290 12,149

Asset Upgrade/Expansion Expenditure

3,939 3,988 2,638 2,630 2,437

Total capital works 20,896 18,262 14,957 14,920 14,586


Moyne Shire Council

Statement of Human Resources


Forecast Actual Budget Strategic Resource Plan

Projections

2015/16 2016/17 2017/18 2018/19 2019/20

$’000 $’000 $’000 $’000 $’000

Staff expenditure

Employee costs - operating 16,370 16,094 16,261 16,430 16,600

Total staff expenditure 16,370 16,094 16,261 16,430 16,600

EFT EFT EFT EFT EFT

Staff numbers

Employees 242.5 233.6 233.6 233.6 233.6

Total staff numbers 242.5 233.6 233.6 233.6 233.6

A summary of the number of full time equivalent (FTE) Council staff by directorate is provided below.

Directorate

Budget 2016-17

FTE

Permanent Full Time

Permanent Part Time

Community & Corporate Services 85.84 43.00 42.84 Governance & Leadership 2.52 2.00 0.52 Sustainable Development 28.16 19.00 9.16 Infrastructure & Assets 108.16 99.00 9.16 Total permanent staff 224.67 163.00 61.67 Casuals and other 8.93 Total staff 233.60

Casual staff are employed at several work sites including caravan parks, fire spotting towers and customer service.


4 Financial Performance Indicators

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


Projections

Indicator Measure Actual Budget Projections Trend

2015/16 2016/17 2017/18 2018/19 2019/20 +/o/-

Operating position

Adjusted underlying result

Adjusted underlying surplus (deficit) / Adjusted underlying revenue

-7.1% 7.0% -1.7% -0.7% -0.6% +

Liquidity

Working Capital Current assets / current liabilities

122% 112% 105% 101% 102% -

Unrestricted cash

Unrestricted cash / current liabilities

44.0% 33.7% 23.8% 14.5% 6.7% -

Obligations

Loans and borrowings

Interest bearing loans and borrowings / rate revenue

11.6% 8.5% 6.3% 3.7% 1.2% +

Loans and borrowings

Interest and principal repayments / rate revenue

3.6% 3.3% 2.8% 2.7% 2.7% +

Indebtedness Non-current liabilities / own source revenue

8.7% 7.3% 5.6% 3.8% 1.9% +

Asset renewal Asset renewal expenditure / depreciation

120.1% 109.3% 94.4% 93.9% 92.6% -

Stability

Rates concentration

Rate revenue / adjusted underlying revenue

47.3% 43.2% 48.6% 48.9% 49.1% o

Rates effort Rate revenue / property values (CIV)

0.3% 0.3% 0.3% 0.3% 0.3% o

Efficiency

Expenditure level

Total expenditure / no. of assessments

$3,812 $3,709 $3,556 $3,520 $3,533 o

Revenue level Residential rate revenue / No. of residential assessments

829 839 851 868 886 +

Workforce turnover

No. of resignations & terminations / average no. of staff

10.0% 10.0% 10.0% 10.0% 10.0% o

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


Notes to Indicators

1 Underlying result – An indicator of the sustainable operating result required to enable Council to continue to provide core services and meet its objectives. Improvement in financial performance expected over the three-year period ending 2019-2020, although continued losses means reliance on Council's cash reserves or increased debt to maintain services. 2 Working Capital – The ratio expresses the level of current assets the Council has available to meet its current liabilities. Working capital is forecast to decrease to 102% by 2019-2020. This will be closely monitored to ensure liquidity does not fall below 100%. It is essential that Council has sufficient liquid funds in order to meet its day to day obligations. 3 Debt compared to rates - Trend indicates Council's reducing reliance on debt against its annual rate revenue through redemption of long term debt. 4 Asset renewal - This percentage indicates the extent of Council's renewals against its depreciation charge (an indication of the decline in value of its existing capital assets). A percentage greater than 100 indicates Council is maintaining its existing assets, while a percentage less than 100 means its assets are deteriorating faster than they are being renewed and future capital expenditure will be required to renew assets. 5 Rates concentration - Reflects extent of reliance on rate revenues to fund Council's on-going services. Trend indicates Council will become more reliant on rate revenue compared to all other revenue sources


5 Other budget information This section presents other budget related information required by the Regulations This section includes the following statements and reports: 5.1.1 Grants operating 5.1.2 Grants capital 5.2 Statement of borrowings


5.1.1 Grants - operating ($6.1 million increase) Operating grants include all monies received from State and Federal sources for the purposes of funding the delivery of Council’s services. Overall, the level of grants has increased compared with 2015-16 primarily due to the timing in receipt of the Victorian Grants Commission allocation ($3.6 million). Other significant increases include the additional Roads to Recovery funding of $0.8 million and a non-recurrent grant for the Port of Port Fairy wharf development of $1.4 million. A list of operating grants by type, classified into recurrent and non-recurrent, is included below.

Forecast Actual Budget Variance Grant Funding Types 2015/16 2016/17 $'000 $'000 $'000 Recurrent Victorian Grants Commission > General Purposes 1,836 3,697 1,861 > Local Roads 1,904 3,720 1,816 Federal Roads to Recovery 5,202 6,007 805

Home and Community Care (Dept. Human Services) 988 1,000 12 Kindergartens (Education and Early Childhood Development) 790 962 172 Maternal & Child Health 173 174 1 Port of Port Fairy 408 408 0 Emergency Management 60 60 - Other 306 460 154 Non-recurrent Environmental Management 32 - (32) Recreation & Leisure 60 - (60) Port of Port Fairy - 1,425 1,425 Total Operating Grants 11,759 17,914 6,155

5.1.2 Capital grants ($1.2 million decrease) Capital grants include all monies to be received from State and Federal governments and community sources for the purposes of funding the capital works program. Overall the level of grants has decreased by $1.2 million compared to 2015-16 due mainly to specific funding for some significant building capital works projects in 2015-16. A list of capital grants by type is included below.

Forecast Actual Budget Variance Grant Funding Types 2015/16 2016/17 $'000 $'000 $'000 Non-recurrent Buildings 1,487 500 (987) Bridges 500 500 - Streetscapes 140 - (140) Other 156 90 (66) Total Capital Grants 2,283 1,090 (1,193)


5.2 Statement of Borrowings This table below shows information on borrowings specifically required by the regulations Statement of Borrowings 2015/16 2016/17

$ $

Total amount borrowed as at 30 June of the prior year 2,896,921 2,336,670

Total amount to be borrowed - -

Total amount projected to be redeemed 560,251 570,531

Total amount outstanding as at 30 June 2,336,670 1,766,139


6 Detailed list of capital works

This section lists the new programs for 2016-17:

Capital Works and Non-recurrent Projects

Building Renewal Program


Capital Works Area/Non-recurrent operating projects

Project cost

$

New $

Expansion $

Renewal $

Upgrade $

Grants $

Contributions $

Asset Sales

$

Net Cost to

Council $

Bridges

Capital and Periodic works on bridges 1,110,000

777,000 333,000 (500,000)

610,000

Bridges Total 1,110,000

777,000 333,000 (500,000)

610,000

Buildings

Accessible toilets for the Mortlake Bowls Club 60,000

30,000 30,000

60,000

Buildings Renewal 269,000

269,000

269,000

Extension of office area at Koroit depot for works manager and support staff 85,000

85,000

85,000

Installation of ventilation in Reardon Theatre 25,000

25,000

25,000

Plans for Hall Cluster 4 projects 30,000

30,000

30,000

Rebuilding of the Mortlake Library and Information Centre as one facility 750,000

600,000 150,000 (500,000)

250,000

Recladding and painting of exterior of Mailors Flat Hall 16,000

16,000

16,000

Renewal and upgrade works at the Woorndoo Rec Reserve Toilets 120,000

50,000 70,000

120,000

Repairs to the wall at Macarthur hall that is exposed to weather 20,000

20,000

20,000

Water tanks for Killarney and Yambuk Caravan Parks 20,000

20,000

20,000

Renewal works at entrance, toilets and changerooms at Hawkesdale Swimming Pool 51,300

51,300

51,300

Port Fairy Surf Lifesaving Club Extension-training room and administration area 512,000

512,000

(412,000)

100,000

Provide accessible toilet and disabled access to the Wangoom Rec Reserve 115,000

115,000

(28,000)

87,000

Yambuk Public Toilet Upgrade 35,000

20,000 15,000

35,000

Buildings Total 2,108,300

597,000 1,106,300 405,000 (500,000) (440,000)

1,168,300



Project cost

$

New $

Expansion $

Renewal $

Upgrade $

Grants $

Contributions $

Asset Sales

$

Net Cost to

Council $

Drainage

Drainage works including planned and reactive works 372,000

186,000 186,000

372,000 Drainage Total

372,000

186,000 186,000

372,000

Footpaths

Footpath along Powling Street from Polding St to Ocean Dve 110,000 110,000

110,000

Renewal of Footpaths identified for renewal 230,000

230,000

230,000

Footpath to link new estate area with existing footpath in Cudgee 70,000 70,000

70,000 Footpaths Total

410,000 180,000

230,000

410,000

IT Equipment

Replace Furniture and Fittings - Council Offices and Depots 15,000

15,000

15,000

VMWare Software Licencing, UPS and Switch renewal and replacement of IT equipment as required. 116,000

116,000

116,000 IT Equipment Total

131,000

131,000

131,000

Land & Natural Assets

Renewal of bollards along the Peterborough Foreshore area 10,500

10,500

10,500

Port Fairy Community House boundary Fence Renewal 6,500

6,500

6,500

Automatic sprinkler system for Mortlake Market Square 36,000 36,000

36,000 Land & Natural Assets Total

53,000 36,000

17,000

53,000

Other Structures

Street and Park Furniture Replacement 25,000

25,000

25,000

Renewal of Township entrance signage 20,000

20,000

20,000



Project cost

$

New $

Expansion $

Renewal $

Upgrade $

Grants $

Contributions $

Asset Sales

$

Net Cost to

Council $

BBQ shelter at Rest stop on Hamilton Hwy, Hexham 20,000 20,000

(10,000)

10,000 Other Structures Total

65,000 20,000

45,000

(10,000)

55,000

Plant

Major Plant purchases 721,000

721,000

(93,000)

628,000

Minor Plant purchases 65,000

65,000

(5,000)

60,000

Purchase of motor vehicles and utes 600,000

600,000

(226,000)

374,000

Plant Total 1,386,000

1,386,000

(324,000)

1,062,000 Playgrounds

Renewal of Playground at Yambuk Lake 25,000

25,000

25,000

Shade structure to cover 1/2 of Mortlake Playground at Market Square 20,000

20,000

20,000

Koroit Skate Park and facilities ($60k from Subdivision Reserve) 170,000 170,000

(80,000) (30,000)

60,000

Renewal of the Playground in Elizabeth Street Port Fairy ($50k from Subdivision Reserve) 50,000

50,000

50,000 Playgrounds Total

265,000 170,000

75,000 20,000 (80,000) (30,000)

155,000

Recreation

Renewal of supply and return lines and gutters at Mortlake Swimming Pool 250,000

250,000

250,000

Sealing of the area in front of the changerooms at Victoria Park 20,000

20,000

20,000

Sealing of the road and car park area at DC Farran Oval 20,000

20,000

20,000 Recreation Total

290,000

250,000 40,000

290,000

Roads

Drainage works on sealed and unsealed roads 100,000

100,000

100,000

Gravel Road re-sheets 780,000

780,000

780,000



Project cost

$

New $

Expansion $

Renewal $

Upgrade $

Grants $

Contributions $

Asset Sales

$

Net Cost to

Council $

Improvement works to identified intersections 277,000

138,500 138,500

277,000

Replacement of statutory and information signage 50,000

50,000

50,000

Reseal Program 1,662,590

1,662,590

1,662,590

Road Rehabilitation program 8,967,150

6,727,150 2,240,000

8,967,150

Roads Total 11,836,740

9,458,240 2,378,500

11,836,740

Waste

Mobile Bin Replacement 15,000

15,000

15,000

Upgrade to ramp and fencing at Woolsthorpe Transfer Station 50,000

25,000 25,000

50,000 Waste Total

65,000

40,000 25,000

65,000

Caravan Parks

GCP - Additional light poles and lights 18,000 18,000

18,000

GCP - Bourne Ave boom gate 6,000

6,000

6,000

GCP - Creative carving of old cypress pine stumps 10,000 10,000

10,000

GCP - General repairs to cabins 10,000

10,000

10,000

GCP - Powerhead replacement 10,000

10,000

10,000

GCP - Repairs to road network 5,000

5,000

5,000

GCP - Replace switchboard at Bourne Ave entrance 25,000

25,000

25,000

GCP - Tree maintenance 5,000

5,000

5,000

SCL - Replace safety switches at the Lodge 2,000

2,000

2,000

SCP - Additional lighting to make the park safer at night. 5,000 5,000

5,000

SCP - Boom gate motor 5,000

5,000

5,000



Project cost

$

New $

Expansion $

Renewal $

Upgrade $

Grants $

Contributions $

Asset Sales

$

Net Cost to

Council $

SCP - Maintenance of trees and shrubs throughout the park to mitigate damage from falling limbs 25,000

25,000

25,000

SCP - Re-seal part of road network within caravan park 3,500

3,500

3,500

SCP - Upgrade and renew play equipment 30,000

30,000

30,000

Caravan Parks Total 159,500 33,000

123,000 3,500

159,500

Quarry

Quarry Face Restoration/Trees 5,000

5,000

5,000

Weighbridge/Signage Improvements 5,000

5,000

5,000

Quarry Total 10,000

10,000

10,000

Total capital works 18,261,540 439,000 597,000 13,834,540 3,391,000 (1,090,000) (470,000) (324,000)

16,377,540

Non-Recurrent operating projects

Victoria Park Masterplan 15,000

15,000

A review of the current Tea Tree Lake Masterplan to update actions and identify future priorities 5,000

5,000

To implement the findings of the Moyne Heritage Study into the Moyne Planning Scheme for Mortlake. 28,000

28,000

Workshops, industrial land prospectus, venue expenses for 6 Small Business Victoria events, Business Development program in conjunction with AGL (Macarthur and Hawkesdale region) 12,000

12,000



Project cost

$

New $

Expansion $

Renewal $

Upgrade $

Grants $

Contributions $

Asset Sales

$

Net Cost to

Council $

Planning Scheme Amendment C48 is to implement findings of the Rural Housing and Settlement Strategy and Land Capability and Biodiversity Strategy and the 2015 Addendum Report. 20,000

20,000

Comprehensive review and redevelopment of Roadside Conservation Plan to incorporate roadside weed management. 30,000

30,000

Contribution to address Mobile Blackspot in Hawkesdale as requested by local federal member 25,000

25,000

A plan for infrastructure and land use in Nullawarre 15,000

15,000

ICT Strategy 30,000

30,000

Subscription to Remplan for economic and community data and analysis 15,000

15,000

Peterborough Coastal Wattle Planning Scheme Amendment 15,000

15,000

Non-Recurrent Project Total 210,000

210,000


Building Renewal Works 2016-17 Budget

Service Plan initiatives - Public Toilets

Caramut Public Toilets- Renew 100m fence 4,000

Hawkesdale Swimming Pool Public Toilets- Exter Paint 7,000

Macarthur Public Toilets - Internal & External Paint 5,000

Mortlake Market Square Toilets - External repaint 4,000

Mortlake Market Square Toilets - Internal paint 8,000

Nullawarre BBQ Shelter & Public Toilets - External paint 5,000

Peterborough Foreshore Reserve Toilets - External & Int Paint 6,000

Port Fairy East Beach Toilets Ext Int Paint 4,000

Port Fairy East Beach Toilets Roof Renewal 12,000

Port Fairy East Beach Toilets - Epoxy floor coating 10,000

Municipal Offices

Mortlake Municipal Offices - Chamber/Presidents Room dividing door 20,000

Port Fairy Municipal Offices - Offices internal repaint 10,000

Hawkesdale Municipal Offices - External paint 4,000

Libraries

Port Fairy Library - Façade Paint 4,000

Family and Children Services

Macarthur Preschool - Fence replacement 5,000

Mortlake Preschool - Roof Renewal East side 6,000

Community Theatre Facilities

Koroit Theatre - Paint Ext 10,000

Koroit Theatre - Verandah Asbestos Removal and Paint 10,000

Koroit Theatre - Window Renewal 20,000

Port Fairy Reardon Theatre - Kitchen Roof renewal 6,000

Senior Citizens Service

Koroit Senior Citizens Clubrooms - External Paint 4,000

Public Meeting Places

Port Fairy Lecture Hall - Paint Façade 4,000

Recreation Buildings Tennis/ Netball

Macarthur Tennis Clubrooms - Partial reroof 5,000

Willatook Tennis Club/Recreation Reserve Toilets - Fit out 7,000

Recreation Buildings Bowls/Croquet


Building Renewal Works 2016-17 Budget

Macarthur Bowls Clubrooms - Main roof reroof 11,000

Mortlake Bowls Clubrooms - External Paint 5,000

Recreation Buildings- Ovals

Killarney Camping Ground Public Toilets - repaint 4,000

Port Fairy Gardens Oval - Scoreboard - patch & paint 5,000

Port Fairy Gardens Oval - Scoreboard - repair handrail & ballustrade 5,000

Port Fairy Gardens Oval - Netball Fence 10,000

Wangoom Rec Reserve Clubrooms - Reroof 15,000

Recreation - Pools

Macarthur Swimming Pool Filtration Shed - Electrical Storage Area 4,000

Mortlake Swimming Pool - Renew fencing (partial) 5,000

Miscellaneous Community Support - Buildings

Koroit Jacaranda House Clinic - replace two external windows 10,000

Koroit Vic Park Heritage School - External Paint 15,000

Total 269,000


7 Rates and Charges

This section presents information about rates and charges which the Act and the Regulations required to be disclosed in the Council’s annual budget.


7.1 The rate in the dollar to be levied as general rates under Section 158 of the Act for each type or class of land compared with the previous financial year

Type or class of land 2015/16 2016/17

cents/$CIV cents/$CIV Change

General rate for rateable residential properties 0.23108 0.23146 0.16%

General rate for rateable rural properties 0.23108 0.23146 0.16%

General rate for rateable rural lifestyle properties 0.23108 0.23146 0.16%

General rate for rateable commercial properties 0.23108 0.23146 0.16%

General rate for rateable industrial properties 0.23108 0.23146 0.16%

7.2 The estimated total amount to be raised by general rates in relation to each type or class

of land, and the estimated total amount to be raised by general rates, compared with the previous financial year


$ $ Change

Residential 3,543,608 3,598,575 1.6%

Rural 7,511,456 7,811,718 4.0%

Rural Lifestyle 1,885,354 1,925,391 2.1%

Commercial 180,278 192,012 6.5%

Industrial 484,931 490,312 1.1%

Total amount to be raised by general rates 13,605,627 14,018,008 3.0%

7.3 The number of assessments in relation to each type or class of land, and the total number of assessments, compared with the previous financial year


Number Number Change

Residential 4,172 4,220 1.2% Rural 4,829 4,852 0.5% Rural Lifestyle 2,482 2,508 1.0% Commercial 244 243 -0.4% Industrial 83 83 0.0% Total number of assessments 11,810 11,906 0.8%

7.4 The basis of valuation to be used is the Capital Improved Value (CIV)

7.5 The estimated total value of each type or class of land, and the estimated total value of land, compared with the previous financial year


Type or class of land 2015/16 2016/17 Change

$ $

Residential 1,533,498,560 1,554,728,500 1.4%

Rural 3,250,586,780 3,374,975,500 3.8%

Rural Lifestyle 815,888,140 831,846,000 2.0%

Commercial 78,015,500 82,957,000 6.3%

Industrial 209,854,000 211,834,500 0.9%

Total value of land 5,887,842,980 6,056,341,500 2.9%

7.6 The municipal charge under Section 159 of the Act compared with the previous financial year

Per Rateable

Property Per Rateable

Property

Type of Charge 2015/16 2016/17 Change

$ $

Municipal 243 250 2.9%

7.7 The estimated total amount to be raised by municipal charges compared with the

previous financial year


$ $

Municipal 2,287,116 2,382,500 4.2%

7.8 The rate or unit amount to be levied for each type of service rate or charge under Section 162 of the Act compared with the previous financial year

Per Rateable

Property Per Rateable

Property


$ $

Kerbside collection service 319.9 327.6 2.4%

State government landfill levy 12.1 12.4 2.5%

Waste facility service charge

- Improved 121 124 2.5%

- Unimproved 31 32 3.2%


7.9 The estimated total amount to be raised by each type of service rate or charge, and the estimated total amount to be raised by service rates and charges, compared with the previous financial year


$ $

Kerbside collection service 1,620,933 1,706,468 5.3%

State government landfill levy 61,311 64,592 5.4%

Waste facility service charge 996,818 1,031,410 3.5%

Total 2,679,062 2,802,470 4.6%

7.10 The estimated total amount to be raised by all rates and charges compared with the

previous financial year

2015/16 2016/17 Change

$ $

General rates 13,605,627 14,018,008 3.0%

Municipal charge 2,287,116 2,382,500 4.2%

Service Charges 2,679,062 2,802,470 4.6%

Payments in lieu of rates 1,435,312 1,457,322 1.5%

Rates and charges 20,007,117 20,660,300 3.3%

7.11 Any significant changes that may affect the estimated amounts to be raised by rates and charges

There are no known significant changes which may affect the estimated amounts to be raised by rates and charges. However, the total amount to be raised by rates and charges may be affected by:

The making of supplementary valuations (2016/17: estimated $30,000)

The variation of returned levels of value (e.g. valuation appeals)

Changes in use of land such that rateable land becomes non-rateable land and vice versa

Changes in use of land such that residential land becomes business land and vice versa.


Budget Analysis The following reports provide detailed analysis to support and explain the budget reports in the previous section. This section includes the following analysis and information:

1 Summary of financial position 2 Budget influences 3 Analysis of operating budget 4 Analysis of budgeted cash position 5 Analysis of capital budget 6 Analysis of budgeted financial position 7 Strategic resource plan 8 Summary of other strategies 9 Rating strategy


8 Summary of financial position The executive summary provides key information about the operating result, rate increase, cash and investments, capital works and financial position of Council. The following graphs include 2014-15 Actual (A), 2015-16 Forecast Actual (F), 2016-17 Budget (B) and the next three years as set out in the Strategic Resource Plan (SRP). 1. Operating Result

The expected operating result for the 2016-17 year is a surplus of $4.89 million, which is a increase of $5.06 million from 2015-16. The increase operating result is due mainly to the timing in the Victorian Grants Commission funding ($3.7million) and additional $0.8 million from the Roads to Recovery program. The adjusted underlying result, which excludes items such as non-recurrent capital grants and non-cash contributions is a surplus of $3.3 million.

$12.31 M

-$0.17 M

$4.89 M

$1.46 M $1.56 M $1.83 M

-$1 M$0 M$1 M$2 M$3 M$4 M$5 M$6 M$7 M$8 M$9 M

$10 M$11 M$12 M$13 M

A2014/15 F2015/16 B2016/17 SRP2017/18

SRP2018/19

SRP2019/20

su

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$M


2. Rates

It is proposed that the average rate increase by 2.5% for the 2016-17 year, raising total rates and charges to $20.69 million, including $1.46 million raised from energy generators. The rates will go toward maintaining service levels and delivering on capital works programs. The rate increase is in line with the rate cap set by the Minister for Local Government. 3. Cash and Investments

Cash and investments are expected to decrease by $0.81 million during the year to $6.41 million as at 30 June 2017. The decrease in cash and investments is in line with Council's Strategic Resource Plan. (Cash and investments are forecast to be $7.22 million as at 30 June 2016).

4.9%

5.8%

2.5% 2.5% 2.5% 2.5%

0%

2%

4%

6%

8%

10%

A2014/15 F2015/16 B2016/17 SRP2017/18

SRP2018/19

SRP2019/20

% R

ate

In

cre

ase

$15.02 M

$7.22 M$6.41 M $6.04 M $5.80 M $5.78 M

$0 M

$2 M

$4 M

$6 M

$8 M

$10 M

$12 M

$14 M

$16 M

A2014/15 F2015/16 B2016/17 SRP2017/18

SRP2018/19

SRP2019/20

cash

on

han

d $

'M


4. Capital Works

The capital works program for the 2016-17 year is budgeted to be $18.26 million. This year's program continues Council’s commitment to renewal works including road infrastructure, building and footpath renewal and ongoing improvements to Council drainage network. The capital works program has been developed according to an extensive selection and prioritisation process. 5. Financial Position

Working Capital Ratio is comparing Current Assets to Current Liabilities and is a measure of Councils’ short term ability to meet its liquidity requirements within the current financial year. The working capital ratio will decrease to 112% as at 30 June 2017. (Working capital is forecast to be 122% as at 30 June 2016).

$16.50 M

$20.90 M

$18.26 M

$14.96 M $14.92 M $14.59 M

$0 M

$4 M

$8 M

$12 M

$16 M

$20 M

$24 M

A2014/15 F2015/16 B2016/17 SRP2017/18

SRP2018/19

SRP2019/20

cap

ital

wo

rks $

M

187%

122%112% 105% 101% 102%

0%

100%

200%

A2014/15 F2015/16 B2016/17 SRP2017/18

SRP2018/19

SRP2019/20

wo

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g c

ap

ital

Rati

o


6. Financial Sustainability

A high level Strategic Resource Plan for the years 2016/17 to 2019/20 has been developed to assist Council in adopting a budget within a longer prudential framework. The key objective of the Plan is financial sustainability in the medium to long term, while still achieving the Council’s strategic objectives as specified in the Council Plan. The adjusted underlying result shows an adjusted underlying surplus of $3.33 million for 2016-17, this includes additional Roads to Recovery program funding in 2016-17. Council is forecasting a reducing underlying deficit for the three-year period ending from 2017-18 to 2019-20.

-$3.02 M

$3.33 M

-$0.72 M -$0.31 M -$0.28 M

-$4 M

-$3 M

-$2 M

-$1 M

$0 M

$1 M

$2 M

$3 M

$4 M

F2015/16 B2016/17 SRP 2017/18 SRP 2018/19 SRP 2019/20

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9 Budget Influences This section sets out the key budget influences arising from the external and internal environment in which the Council operates. 9.1 Snapshot of Moyne Shire

Moyne Shire covers approximately 5,500 sq km of south west Victoria. Some 16,060 people live here. The Shire is characterised by its beautiful coastal and rural landscape, significant agricultural production, a growing tourism industry and an infrastructure of towns connected by an extensive road system. There are nearly 3,300 km of roads and streets. It is home to a wide range of industry including dairy products, fresh fish, pharmaceuticals, manufactured foods, seafood processing, quarrying, transport, health services and education centres. Over 1,000 commercial businesses operate within the Shire. The main townships are Port Fairy, Koroit, Mortlake, Hawkesdale, Macarthur and Peterborough.


Quick Facts:

There are three people per square km

Moyne’s population has increased by 921 since 2001(estimated Resident Population)

Population is 98.5% Anglo Celtic in origin

Unemployment in the district is low – Census data from 2011 indicated an unemployment rate of 3.7%

There are currently just over 5,600 households in the Shire

31% of the workforce are in the agriculture, forestry and fishing industry sector. Tourism, retail, manufacturing, education, construction and health and community services are also significant

Moyne has a strong sense of community

Moyne rates high on the values of feeling safe, feeling valued, opportunity to contribute, inclusiveness, community participation, and local action

Population in Moyne is forecast to grow to almost 17,452 by 2021

Population is expected to continue ageing, around 28% over 60 by 2021, compared to 22% in 2006

Land use

milk accounts for 50% of the value of all agricultural commodities produced

0.8% of land in the Shire is used for timber plantations

Median house prices are expected to continue to rise 9.2 External influences

In preparing the 2016-17 budget, a number of external influences have been taken into consideration, because they are likely to impact significantly on the services delivered by Council in the budget period. These include: Grants

Commonwealth’s decision to pause indexation of the national pool of financial assistance

grants for the three years to the end of 2016-17.

Completion of the Country Roads and bridges funding program of $1 million per annum in

2014-15.

A number of grants are anticipated for capital works, and new initiatives.

Rate Capping

This is the first year of the Fair Go Rates System and Council proposes a rate increase that

is in line with the 2.5 per cent cap.

9.3 Internal influences

Fees and Charges

Non statutory fees will increase by approximately 4% in accordance with the Strategic Resource Plan

Borrowings No new borrowing for 2015-16 and 2016-17.


9.4 Budget principles

Guidelines were prepared and distributed to Council officers with budget responsibilities. These principles included:

Service levels maintained at 2015-16 levels with the emphasis on continuous improvement, productivity, innovation and efficiency.

All discretionary user fees and charges to be increased by 4% or market levels.

New revenue sources to be identified where possible.

Real savings in expenditure and increases in revenue identified during 2015-16 to be preserved.

Service reviews undertaken in 2015-16 to be implemented in 2016-17.


10 Analysis of operating budget This section analyses the operating budget including expected income and expenses of the Council for the 2016-17 year. 10.1 Budgeted Income Statement

Forecast

Actual Budget Variance

2015/16 2016/17

$'000 $'000 $'000 Total revenue

45,204 49,416 4,212

Total expenses

(45,381) (44,530) 851 Surplus (deficit) for the year

(177) 4,886 5,063

Grants - capital

(2,283) (1,090) 1,193 Contributions - capital

(565) (470) 95

Contributions - non-monetary assets

- - - Adjusted underlying surplus(deficit) (3,025) 3,326 6,351

10.1.1 Adjusted underlying surplus The underlying result is the net surplus or deficit for the year adjusted for capital grants, contributions of non-monetary assets and other once-off adjustments. It is a measure of financial sustainability as it is not impacted by non-recurring or once-off items of income and expenses which can often mask the operating result. The underlying result for the 2016-17 year is a surplus of $3.32 million compared to a $3.02 million underlying deficit in the 2015-16 year. The significant variance is due to the timing in the Victorian Grants commission payments, where $3.7 million of the 2015-16 allocation was received in 2014-15, and additional Roads to recovery funding of $0.8 million in 2016-17.

10.2 Income

Income types Ref Forecast


2015/16 2016/17

$'000 $'000 $'000 Revenues from ordinary activities

Rates & charges 10.2.1 20,069 20,690 621 User fees and fines 10.2.2 9,934 8,644 (1,290) Grants - operating 5.1.1 11,759 17,914 6,155 Grants - capital 5.1.2 2,283 1,090 (1,193) Contributions - operating 10.2.3 212 148 (64) Contributions - capital 10.2.4 565 470 (95) Net gain on sale of assets

(78) - 78

Other revenue 10.2.5 460 460 - Total operating revenue 45,204 49,416 4,212


Source: Appendix A 10.2.1 Rates and charges ($0.62 million increase) It is proposed that the total to be derived from rates and charges will increase from $20.07 million in 2015-16 to $20.69 million in 2016-17. Council is retaining a uniform general rate tariff which will be 0.23146 cents in the dollar of a property’s Capital Improved Valuation (CIV). The Municipal Charge will rise from $243 in 2015-16 to $250 in 2016-17 per assessment, in accordance with the Rating Strategy, which requires the Municipal Charge to be 15% of the total rates revenue raised.

Type of Rate/Charge 2015/2016 2016/2017

$ $

General rate (cents in the $CIV) 0.23108 0.23146

Municipal charge 243 250

The rates budget also includes $1.46 million to be derived from energy generators operating within the Shire. Section 9, the Rating Strategy, includes a more detailed analysis of the rates and charges to be levied for 2016-17.

Rates & charges, $621

User fees and fines, ($1,290)

Grants - operating, $6,155

Grants - capital, ($1,193)

Contributions -operating, ($64)

Contributions -capital, ($95)

Net gain on sale of assets, $78

Other revenue, $0

(2,000)

(1,000)

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

$'000 Income Variances Report 2015-16 to 2016-17


10.2.2 User fees and fines ($1.29 million decrease) Council generates significant revenue through user fees primarily due to caravan parks, quarry operations and external works. Other user fees relate to the recovery of service delivery costs such as planning fees, provision of human services such as aged care and family day care services, waste disposal fees and regulatory services such as animal registrations and food premises. Total user fees are predicted to decrease by $1.29 million compared to 2015-16 primarily due to a reduction in external works undertaken by Council. In general, Council plans to increase user charges for all areas by 4% to maintain parity between user charges and the costs of service delivery. A detailed listing of all fees and charges is set out in Appendix D and is also available on Council’s website. 10.2.3 Contributions Operating ($0.06 million decrease) Contributions relate to monies paid for specific programs of Council and includes public open space developer contributions. Contributions operating are projected to decrease by $0.06 million compared to 2015-16. 10.2.4 Contributions Capital ($0.09 million decrease) Contributions capital relate to monies paid towards projects or services from other stakeholders towards capital projects. Contributions capital are projected to decrease by $0.09 million compared to 2015-16. 10.2.5 Other revenue (No change) Other revenue includes interest on investments and rate arrears.


10.3 Operating expenditure

Expenditure types Ref Forecast


2015/16 2016/17

$'000 $'000 $'000

Expenses from ordinary activities

Employee costs 10.3.1 16,370 16,094 (276)

Materials and services 10.3.2 16,472 15,653 (819)

Depreciation and amortisation 10.3.3 12,387 12,662 275

Finance costs 10.3.4 152 121 (31)

Total operating expenditure 45,381 44,530 (851)

10.3.1 Employee benefits ($0.28 million decrease) This category includes wages and salaries and the direct overheads of superannuation, annual leave, long service provision, work-cover premiums and training costs. Employee costs are forecast to decrease $0.28 million compared to 2015-16.

This is primarily due to a reduction in the amount of external works that Council employees will deliver in 2016-17 and a reduction in the opening hours of Council’s waste facilities.

Various funded programs will also impact on the level of staff and staff costs from year to year.

10.3.2 Materials and services ($0.82 million decrease) Materials and services include the purchases of consumables, payments to contractors for the provision of services and utility costs. Materials and services are forecast to decrease by $0.82

Employee costs, ($276)

Materials and services, ($819)

Depreciation and amortisation, $275

Finance costs, ($31)

(1,000)

(800)

(600)

(400)

(200)

-

200

400

$'000 Expenditure Variances Report 2015-16 to 2016-17


million compared to 2015-16 primarily due to the reduction in external works undertaken by Council. 10.3.3 Depreciation and amortisation ($0.27 million increase) Depreciation is an accounting measure which relates to the usage of Council’s property, plant and equipment including infrastructure assets such as roads and drains. As capital works increase each year the value of assets increases; consequently these assigned costs rise. This also takes into account any revaluation impacts from the previous year and the subsequent impact on the depreciation expense. 10.3.4 Finance costs ($0.03 million decrease) Borrowing costs relate to interest charged by financial institutions on funds borrowed.


11 Analysis of budgeted cash position 11.1 Budgeted cash flow statement

Ref Forecast


2015/16 2016/17

$'000 $'000 $'000

Cash flows from operating activities 11.1.1

Receipts

General rates and charges

20,469 20,671 202

User fees and fines

9,770 8,644 (1,126)

Operating grants

11,759 17,914 6,155

Capital grants

2,283 1,090 (1,193)

Contributions

777 618 (159)

Interest

433 460 27

45,491 49,397 3,906

Payments

Employee costs

(16,097) (15,936) 161

Materials and contracts

(16,912) (15,653) 1,259

(33,009) (31,589) 1,420

Net cash provided by operating activities

12,482 17,808 5,326

Cash flows from investing activities 11.1.2

Payments for property, plant and equipment

(20,896) (18,261) 2,635

Proceeds from sale of property, plant and equipment

1,187 324 (863)

Repayment of loans and advances

138 6 (132)

Net cash used in investing activities

(19,571) (17,931) 1,640

Cash flows from financing activities 11.1.3

Finance costs

(153) (121) 32

Proceeds from borrowings

- - -

Repayment of borrowings

(560) (571) (11)

Net cash provided by (used in) financing activities

(713) (692) 21

Net increase (decrease) in cash & cash equivalents

(7,802) (815) 6,987

Cash & cash equivalents at the beginning of the year

15,024 7,222 (7,802)

Cash & cash equivalents at end of year 11.1.4 7,222 6,407 (815)


This section of the report analyses the expected cash flows from the operating, investing and financing activities of Council for the 2016-17 year, i.e. the budgeted cash flow position. Budgeting cash flows for Council is a key factor in setting the level of rates and providing a guide to the level of capital expenditure that can be sustained with or without using existing cash reserves. 11.1.1 Operating activities ($5.3 million increase) The net cash flows from operating activities does not equal the operating result for the year as the expected revenues and expenses of the Council include non-cash items which have been excluded from the Cash Flow Statement. The budgeted operating result is reconciled to budgeted cash flows available from operating activities as set out in the following table.

Forecast


2015/16 2016/17

$'000 $'000 $'000

Surplus (deficit) for the year (177) 4,886 5,063

Depreciation

12,387 12,662 275

Finance Costs

152 121 (31)

Loss (gain) on sale of assets

78 - (78)

Net movement in current assets and liabilities 42

139 97

Cash flows available from operating activities 12,482 17,808 5,326

11.1.2 Investing activities ($1.6) million decrease) Investing activities refer to cash generated or used in the enhancement or creation of infrastructure and other assets. These activities also include the acquisition and sale of other assets such as vehicles, property, equipment, etc. The decrease in cash outflows is mainly due to the decrease in capital expenditure compared to 2015-16. 11.1.3 Financing activities ($0.02 million decrease) Financing activities refer to cash generated or used in the financing of Council functions and include borrowings from financial institutions. These activities also include repayment of the principal component of loan repayments for the year. 11.1.4 Cash and cash equivalents at end of the year ($0.81 million decrease) Overall, total cash and investments is forecast to be $6.4 million as at 30 June 2017.


11.2 Restricted funds, and discretionary funds

The cash flow statement above indicates that Council is estimating at 30 June, 2017 it will have cash and investments of $6.4 million which are committed as follows:

Forecast


2015/16 2016/17

$'000 $'000 $'000 Total cash and investments

7,222 6,407 (815)

Restricted cash and investments

- - Restricted reserves

(545) (461) 84

- Discretionary reserves

(2,877) (3,020) (143) Unrestricted cash and investments 3,800 2,926 (874)

Restricted reserves ($0.46 million) These funds must be applied for specified statutory purposes in accordance with various legislative and contractual requirements. Whilst these funds earn interest revenues for Council, they are not available for other purposes. Discretionary reserves ($3.02 million) These funds are available for whatever purpose Council decides is their best use. In this case Council has made decisions regarding the future use of these funds and unless there is a Council resolution these funds will be used for those earmarked purposes. The decisions about future use of these funds has been reflected in Council’s Strategic Resource Plan and any changes in future use of the funds will be made in the context of the future funding requirements set out in the Plan. These funds are generated by business enterprise profits and also include the Waste Reserve to fund future waste disposal costs. Unrestricted cash and investments ($2.93 million) These funds are free of all specific Council commitments and represent funds available to meet daily cash flow requirements and unexpected short term needs. Council regards these funds as necessary to ensure that it can meet its commitments as and when they fall due without borrowing further funds.


12 Analysis of capital budget This section analyses the planned capital expenditure budget for the 2016-17 year and the sources of funding for the capital budget. 12.1 Capital Works

Forecast


Capital Works Areas 2015/16 2016/17

$'000 $'000 $'000

Capital works areas

Property 12.1.1

Buildings

3,170 2,125 (1,045)

Land & Natural Assets

610 113 (497)

Total Property

3,780 2,238 (1,542)

Plant and Equipment 12.1.2

IT Equipment & Furniture

207 131 (76)

Plant

1,852 1,422 (430)

Total Plant and Equipment

2,059 1,553 (506)

Infrastructure 12.1.3

Bridges

1,145 1,110 (35)

Drainage

498 372 (126)

Footpaths

372 410 38

Recreation

626 585 (41)

Roads

12,070 11,929 (141)

Waste Facilities

346 65 (281)

Total Infrastructure

15,057 14,471 (586)

Total capital works 20,896 18,262 (2,634)

Represented by:

New Asset Expenditure 12.1.4 2,076 439 (1,637)

Asset Renewal Expenditure 12.1.4 14,881 13,835 (1,046)

Asset Upgrade/Expansion Expenditure 12.1.4 3,939 3,988 49

Total capital works 20,896 18,262 (2,634)


8%

2%

2%

88%

Budgeted total funding sources 2016-17

Grants and contributions -Capital

Proceeds on sale of assets

Reserves

Operations

2%

76%

22%

Budgeted Capital Works 2016-17

New Asset Expenditure

Asset RenewalExpenditure

Asset Upgrade/ExpansionExpenditure


12.1.1 Property ($2.24 million) The property class comprises buildings and building improvements including community facilities, municipal offices, sports facilities and pavilions. For the 2016-17 year, $2.12 million will be expended on building projects. Significant projects include the upgrade to the Mortlake library and Information Centre ($0.75 million), and the Extension of the Port Fairy Surf Lifesaving Club ($0.5 million). 12.1.2 Plant and equipment ($1.55 million) Plant and equipment includes information technology, motor vehicles and plant purchases. For the 2016-17 year, $1.55 million will be expended on plant and equipment and other projects. The more significant projects include ongoing cyclical replacement of the plant and vehicle fleet ($1.39 million), and the upgrade and replacement of information technology ($0.12 million). 12.1.3 Infrastructure ($14.47 million) Infrastructure includes local roads, car parks, footpaths, drainage, bridges and culverts, recreation facilities and waste facilities. For the 2016-17 year, $11.9 million will be expended on road projects. The more significant projects include local road rehabilitation ($8.97 million) including Federally funded Roads to Recovery projects, road resheeting ($0.78 million), and road sealing ($1.66 million). Other infrastructure expenditure includes $1.11 million on bridges, $0.37 million on drainage, $0.41 million on footpaths, $0.58 million on recreation projects and $0.06 million on waste facilities. 12.1.4 Asset renewal ($13.83 million), new assets ($0.44 million) and upgrade/expansion

($3.99 million) A distinction is made between expenditure on the construction or purchase of new assets, the expansion/upgrade of assets and expenditure on asset renewal. Expenditure on asset renewal is expenditure on an existing asset, which improves the service potential or the life of the asset. Expenditure on new assets does not have any element of expansion/upgrade of existing assets but will result in an additional burden for future operation, maintenance and capital renewal. The major projects included in the above categories, which constitute expenditure on new assets, are the construction the Koroit Skate Park and facilities ($0.17 million) and new footpaths ($0.18 million). The remaining capital expenditure represents renewal and upgrade of existing assets.


12.2 Funding sources

Forecast Actual Budget Variance Sources of Funding Ref. 2015/16 2016/17 $'000 $'000 $'000

External

Grants and contributions - Capital 12.2.1 2,848 1,560 (1,288)

Proceeds on sale of assets 12.2.2 1,187 324 (863)

4,035 1,884 (2,151)

Internal

Reserves 12.2.3 444 344 (100)

Operations 12.2.4 16,417 16,034 (383)

16,861 16,378 (483)

Total funding sources 20,896 18,262 (2,634)

12.2.1 Capital grants and contributions ($1.56 million) Capital grants and contributions include all monies to be received from State and Federal governments and community sources for the purposes of funding the capital works program. Significant items include bridge to recovery $0.5 million, Mortlake Library $0.5 million, and $0.4 million capital contributions towards the Port Fairy Surf Life Saving Club extension. 12.2.2 Proceeds from sale of assets ($0.32 million) Proceeds from the sale of Council assets will raise $0.32 million in 2016-17 and relates to the cyclical replacement of the plant and vehicle fleet. 12.2.3 Reserves ($0.34 million) The Council has reserves set aside to fund its annual capital works program. The reserves include monies set aside for specific purposes such as Waste Disposal, Caravan Parks, and Mount Shadwell Quarry. For 2016-17 the reserve will be used to fund, Caravan Park works ($0.15 million), Quarry plant and equipment ($0.01 million) and waste facility improvements ($0.06 million). 12.2.4 Operations ($16.03 million) Council generates cash from its operating activities, which is used as a funding source for the capital works program. For 2016-17, $16.03 million will be required from operations to fund the balance of the capital works program.


13 Analysis of budgeted financial position This section analyses the movement in assets, liabilities and equity between 2015-16 and 2016-17. It also considers a number of key performance indicators. 13.1 Budgeted balance sheet

Ref Forecast


2015/16 2016/17

$'000 $'000 $'000

Current assets 13.1.1

Cash and cash equivalents

7,222 6,407 (815)

Trade and other receivables

2,607 2,620 13

Other assets

683 683 -

Total current assets

10,512 9,710 (802)

Non-current assets 13.1.1

Trade and other receivables

3 3 -

Investment in associates

215 215 -

Property, infrastructure, plant & equipment

443,451 448,726 5,275

Total non-current assets

443,669 448,944 5,275

Total assets

454,181 458,654 4,473

Current liabilities 13.1.2

Trade and other payables

2,785 2,786 (1)

Provisions

5,279 5,424 (145)

Interest bearing loans and borrowings

571 479 92

Total current liabilities

8,635 8,689 (54)

Non-current liabilities 13.1.2

Provisions

873 885 (12)

Interest bearing loans and borrowings

1,766 1,287 479

Total non-current liabilities

2,639 2,172 467

Total liabilities

11,274 10,861 413

Net assets

442,907 447,793 4,886

Equity 13.1.3

Accumulated surplus

209,365 214,192 4,827

Reserve

233,542 233,601 59

Total equity 442,907 447,793 4,886


13.1.1 Current assets ($0.80 million decrease) and Non-current assets ($4.5 million increase)

Current Cash and cash equivalents include cash and investments such as cash held in the bank and in petty cash and the value of investments in deposits or other highly liquid investments with short term maturities of three months or less. These balances are projected to decrease by $0.81 million during the year. Trade and other receivables are monies owed to Council by ratepayers and others. Short term debtors are not expected to change significantly in the budget. Other assets (current) includes items such as prepayments for expenses that Council has paid in advance of service delivery, inventories or stocks held for sale or consumption in Council’s services and other revenues due to be received in the next 12 months. Non-Current Property, infrastructure, plant and equipment is the largest component of Council’s worth and represents the value of all the land, buildings, roads, vehicles, equipment, etc. which has been built up by the Council over many years. The increase in this balance is attributable to the net result of the capital works program ($18.2 million of new assets), depreciation of assets ($12.7 million) and the sale through sale of property, plant and equipment ($0.3 million). 13.1.2 Current liabilities ($0.54 increase) and Non-current liabilities ($0.41 million

decrease) Current Trade and other payables are those to whom Council owes money as at 30 June. These liabilities are budgeted to remain consistent with 2015-16 levels. Provisions current include accrued long service leave, annual leave and rostered days off owing to employees. These employee entitlements are expected to increase marginally due to increased wage cost associated with the Enterprise Bargain Agreement outcomes. Non-Current Provisions noncurrent include accrued long service leave and the waste rehabilitation provision. The Council is budgeting to repay loan principal of $0.57 million over the year.


13.1.3 Equity ($4.89 million increase) Total equity always equals net assets and is made up of the following components:

Accumulated surplus which is the value of all net assets less Reserves that have accumulated over time. The $4.89 million increase in equity results directly from the surplus for the year. An amount of $0.06 million is budget to be transferred to reserve. This is a transfer between equity balances only.

Asset revaluation reserve which represents the difference between the previously recorded value of assets and their current valuations

Other reserves are funds that Council wishes to separately identify as being set aside to meet a specific purpose in the future and to which there is no existing liability. These amounts are transferred from the Accumulated Surplus of the Council to be separately disclosed

13.2 Key assumptions

In preparing the Budgeted Balance Sheet for the year ended 30 June 2017 it was necessary to make a number of assumptions about assets, liabilities and equity balances. The key assumptions are as follows:

A total of 97% of total rates and charges raised will be collected in the 2016-17 year

Other debtors and creditors to remain consistent with 2015-16 levels

Repayment of loan principal to be $0.57 million

Total capital expenditure to be $18.3 million.


LONG TERM STRATEGIES This section includes the following analysis and information 14 Strategic resource plan 15 Rating information 16 Other long term strategies


14 Strategic Resource Plan and Key Financial Indicators This section provides information on the long term financial projections of the Council. 14.1 Plan development

The Act requires a Strategic Resource Plan to be prepared covering both financial and non-financial resources, and including key financial indicators for at least the next four financial years to support the Council Plan. Council has prepared a Strategic Resource Plan (SRP) for the four years 2016-17 to 2019-20 as part of its ongoing financial planning to assist in adopting a budget within a longer term framework. The SRP takes the strategic objectives and strategies as specified in the Council Plan and expresses them in financial terms for the next four years. The key objective, which underlines the development of the SRP, is financial sustainability in the medium to long term, while still achieving Council’s strategic objectives as specified in the Council Plan. The key financial objectives, which underpin the SRP, are:

Maintain the existing range and level of service provision and develop the capacity to respond to community service needs

Services provided with an emphasis on continuous improvement, productivity, innovation, and efficiency

Maintain a strong cash position

Achieve operating statement surpluses with the exclusion of all non-operational items such as granted assets and capital income

Maintain debt levels below prudential guidelines

Continue to pursue recurrent grant funding and strategic capital funding aligned with Council plan objectives

Rate increases that provide the level of funding;

For a sustainability index to exceed 95 per cent, that is meeting the infrastructure renewal demand

To increase funding for asset upgrade, expansion and new assets

Provide user fees and charges based on Best Value Principles. In preparing the SRP, Council has also been mindful of the need to comply with the following Principles of Sound Financial Management as contained in the Act:

Prudently manage financial risks relating to debt, assets and liabilities

Provide reasonable stability in the level of rate burden

Consider the financial effects of Council decisions on future generations

Provide full, accurate and timely disclosure of financial information. The SRP is updated annually through a rigorous process of consultation with Council service providers followed by a detailed sensitivity analysis to achieve the key financial objectives.


14.2 Financial resources

The following table summarises the key financial results for the next four years as set out in the SRP for years 2016-17 to 2019-20. Appendix A includes a more detailed analysis of the financial resources to be used over the four year period.


Indicator

No

tes


2015/16 2016/17 2017/18 2018/19 2019/20

$’000 $’000 $’000 $’000 $’000

Surplus/ (deficit) for the year -177 4,886 1,462 1,564 1,831

Adjusted underlying result 1 -3,025 3,326 -724 -307 -277

Cash and investments 2 7,222 6,407 6,045 5,796 5,776

Cash flows from operations 12,482 17,809 14,770 14,869 14,803

Current assets/Current liabilities 2 122% 112% 105% 101% 102%

Capital works 3 20,896 18,262 14,957 14,919 14,586

Net capital expenditure (Net of capital grants and contributions and asset sales) 3 16,860 16,378 12,375 12,677 12,144

Debt servicing/Total revenue 4 0.34% 0.25% 0.21% 0.14% 0.08%

Borrowings outstanding 4 2,337

1,766

1,287 781 245

Notes to Indicators 1 Adjusted underlying result: An indicator of the sustainable operating result. Council

aims to achieve positive underlying results in the long term.

2 Cash and Liquidity: Working capital is forecast to decrease to 102% by 2019-20, and cash will decrease over the term of the Strategic Resource Plan to $5.8 million.

3 Capital works: Total capital expenditure forecast for 2016-17 includes additional Roads to Recovery program funding of $4.2 million, the remaining three year capital program is based on the standard Roads to Recovery funding program of $1.8 million.

4 Debt Levels: Council’s debt levels are well within the local government prudential guidelines that set limits for levels of debt and debt commitment costs. Total borrowing outstanding will be reduced to $0.2 million by 2019-20.

14.3 Non-financial resources

In addition to the financial resources to be consumed over the planning period, Council will also consume non-financial resources, in particular human resources. The following table summarises the non-financial resources for the next four years.

Indicator


2015/16 2016/17 2017/18 2018/19 2019/20

Employee costs – operating $ 16,370 16,094 16,261 16,430 16,600

Full time equivalent employees 242.5 233.6 233.6 233.6 233.6


15 Rating Information 15.1 Rating strategy

The Rating Strategy adopted by the Council is:

a Continue with a general rating structure comprised of two (2) elements:

Property values (Capital Improved Value- CIV) – multiplied by a uniform shire-wide tariff;

Standard municipal charge – to cover the administrative costs of the Council.

b Municipal charge set to contribute 15% of the income derived from total rate revenue. The position paper, used as a basis for formulation of the Strategy noted that any review of the rating structure needed to produce a revenue neutral outcome. The quantum of rates raised by the Council is a process properly associated with the preparation of the annual Budget. Council has reviewed its Rating Strategy in 2015-16 for 2016-17 (subject to adoption by the Council) that contains expanded information on Council’s rating structure and the reasons behind its choice in applying the rating mechanisms it has used. The proposed Rating Strategy 2016-17 will be put on public exhibition for a period of 28 days prior to adoption by the Council. 15.2 Rating comparisons

Deciding on the amount to be raised by rates irrespective of the validity of any comparative analysis, is always a major challenge to the Council. Notwithstanding, it is reasonable that the Council and the community are aware of these comparisons so as to better appreciate Moyne’s rating position. An inter-Council comparison, for the large rural councils group, shows a favorable comparative outcome for Moyne on the average rates per assessment for 2014-2015.

* 2014-15 is the latest comparable data available

Moyne1,604

1,772

Moyne1,686

Moyne1,723

$1,500

$1,550

$1,600

$1,650

$1,700

$1,750

$1,800

2014/15 Actual 2014/15 AverageLarge Rural

2015/16 Forecast 2016/17 Budget

Rates per assessment


A comparison of rates as a percentage of total revenue for 2014-15 shows Moyne having one of the smallest percent in the large shires group. Moyne has a greater reliance on non-rate revenue to fund its activities and its ability to source external funds for projects and capital works allows for a wider scope of services and amenities to be provided with rates a lesser impost on the community. The Council must, in order to deliver all of the activities outlined in the current strategies, be prepared to follow through with raising sufficient revenue. This, of course, has to be balanced against the community expectation of reasonable cost increases. Rate revenue is the most significant ‘discretionary’ funding directly controlled by the Council. The following table highlights the rate and charges increases for the years 2013-14 to 2016-17:

Year Rate and Charges Increase Total Rates Raised

% $'000

2013-14 5.00 17,996

2014-15 4.90 18,972

2015-16 5.75 20,069

2016-17 2.50 20,690

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

Rate Revenue/Total Adjusted Revenue - 2015 - Large Rural Group Average


15.3 Rating tariffs

CHARGE BASIS

General Rate Uniform rate, no differentials.

Payments in lieu of rates Energy generation companies enter into a rating agreement in lieu of the normal rating methodology.

Municipal Charge On single enterprises only.

Cover administrative costs.

Raise 15% of the income derived from total rate revenue.

Kerbside Collection Service Kerbside collection service costs

State Government Landfill Levy State Government Landfill Levy

Waste Facilities Service Charge Waste disposal costs

Waste facility development costs

Rehabilitation and post-closure maintenance costs

RATES AND CHARGES STRUCTURE

Rate/Charge

Amount to be raised

$

General Rate (cents in the dollar CIV) 0.23146 14,018,008

Payments in lieu of rates 1,457,322

Municipal Charge $250 2,382,500

Kerbside Collection Service Charge $327.60 1,706,468

State Government Landfill Levy $12.40 64,592

Waste Facilities Service Charge

Developed (residence) per property $124

Undeveloped/Vacant per property $32

1,031,410

Total 20,660,300


16 Borrowings 16.1 Prudential ratios

In assessing Council’s borrowing strategy, reference has been made to the prudential ratios used by the State Government to assess the loan capacity of local governments. The table below shows the Council borrowings and debt servicing ratios compared to the prudential thresholds. It shows that Council is well within these prudential thresholds.

Year Borrowings Outstanding

Debt Mgt Debt Commitment

Debt servicing Costs/Total

Revenue

Debt servicing and redemtion costs /rates

revenue

30-Jun $,000 %

2015 2,897 0.34% 4.28%

2016 2,337 0.34% 3.55%

2017 1,766 0.25% 3.34%

2018 1,287 0.21% 2.77%

2019 781 0.14% 2.73%

2020 245 0.08% 2.69%

Threshold (prudential ratios) <5.0% <10.0%

16.2 Current year borrowings

For the 2016-17 year, no new borrowings are required. The following table below sets out the Council’s loan indebtedness, principal and interest payments based on the forecast financial position of Council as at 30 June 2016. Outstanding borrowings are projected to decrease to $0.2 million by 30 June 2020.

Year New Borrowings Loan Principal Loan Interest Balance 30 June

2015 - 629 182 2,897

2016 - 560 152 2,337

2017 - 571 121 1,766

2018 - 479 92 1,287

2019 - 506 64 781

2020 - 536 35 245

Council has maintained a low level of debt so as to retain financial flexibility. However, as the cash reserves run down and major capital expenditures remain a priority, additional borrowings may become a future financing option for major projects.


Appendix A: Fees and Charges

This appendix lists the various fees and charges for Council services that will apply for 2016-17.


Each fee or charge is classified under the following categories:

(Z) Zero Cost Recovery This good/service is provided at no cost. The costs are met entirely from rates and general purpose income. Generally, where there is no fee or charge, the service provided is not mentioned in the fees and charges list.

(P) Partial Cost Recovery The price for this good/service is set to make a significant (more than 50%) contribution towards the operating costs, both direct and indirect, of providing the good/service. The remainder of the costs are met from rate and general purpose income.

(F) Full Cost Recovery The price for this good/service is set to recover the total operating costs, both direct and indirect, of providing this good/service. Indirect costs are to include taxation equivalent payments, where applicable, in accordance with the principles of National Competition Policy.

(R) Regulatory The price for this good/service is a statutory charge set by government regulation.

(M) Market Price The price for this good/service is set by reference to prices charged for similar goods/services by like Councils or competitors.


FEES AND CHARGES DESCRIPTION

2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

FINANCE AND ADMINISTRATION

Freedom of Information 25.70 27.20 R

Land Information Certificate 20.00 24.80 R

Photo-copying - General Public per copy - A4 0.40 0.50 F

'Photo-copying - General Public per cop y - A3 0.50 0.60 F

Colour photo-copying - General Public per copy - A4 0.70 0.80 F

Colour photo-copying - General Public per copy - A3 1.60 1.70 F

Plan Printing Black & White- A1 paper & printing provided by shire 6.40 6.70 F

Plan Printing Black & White- A1 printer provided by shire 3.70 3.80 F

Plan Printing Colour - A4 2.10 2.20 F





Document Search General Per Hour- Minimum Charge one hour 64.00 67.00 F

Replacement Rate Notice 8.90 9.30 P

Replacement Cheque Fee 22.50 23.40 P

Taping of Council Meeting Fee 23.40 24.30 P

BUILDING PERMIT FEES

Item Class Description

1

1B & 2-9

Residential & Commercial works other than Class 1A

6.5(value/2000+

√value)+ GST

Minimum Fee:

$1,320.00

6.5(value/2000+ √value)+ GST Minimum Fee: $1,320.00

F

2 1A All Dwellings – Single Detached Houses or attached Multi-Units Development

Up to $150,000 2,640.00 2,750.00 F

$150,001-$200,000 3,515.00 3,660.00 F

$200,001-$250,000 4,540.00 4,720.00 F

$250,001 -$300,000 5,830.00 6,060.00 F

>$300,000

large projects

negotiable

large projects negotiable

F

3 1A Dwellings - Extension Alterations (including Demolitions)

Up to $10,000 975.00 1,010.00 F

$10,001-$20,000 1,195.00 1,240.00 F

$20,001-$50,000 1,640.00 1,710.00 F



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

$50,001-$100,000 2,310.00 2,400.00 F

$100,001-$150,000 2,970.00 3,090.00 F

>$150,000 Value/50 Value/50 F

4 1A Dwellings - Internal Alterations / Minor Works

Up to $10,000 710.00 740.00 F

$10,001-$20,000 975.00 1,010.00 F

$20,001-$50,000 1425.00 1,480.00 F

$50,001-$100,000 1805.00 1,880.00 F

>$100,000 Value/55 Value/45 F

5 10A/10B Minor Works - Garages, carports, pools, fences etc.

Up to $5,000 710.00 740.00 F

Up to $10,000 975.00 1,010.00 F

$10,001-$20,000 1,195.00 1,240.00 F

$20,001-$50,000 1,425.00 1,480.00 F

$50,001-$100,000 1,805.00 1,880.00 F

>$100,000 Value/55 Value/45 F

6 10B Pool fence (without pool) 302.00 314.00 F

7 Sundry Any Additional Inspection

Domestic 330.00 343.00 F

Commercial 520.00 540.00 F

8 Regulation 326(1) 326(2) 326(3) or 326(4) Advise (Property Information)

49.90 49.90 R

9 Amendment and/or Extension of Building Permits, Amendment of Approved Plans

330.00 343.00 F

10 Dispensation for Siting of Single Dwellings

250.00 250.00 R

11 Application for Demolition Consents (Section29A) (GST Not Applicable)

62.60 62.60 R

12 Building Notice 924.00 960.00 F

13 Building Order 652.00 680.00 F

14 Temporary Structure Siting Approval

652.00 680.00 F

15 Places of Public Entertainment Occupancy Permit

940.00 980.00 F

16 Subdivision Statements for Buildings - Regulation 503(2)

250.00 250.00 R

17 Pool Safety Fence Inspection 198.00 206.00 F

19 Provide copy of Building Permit or Occupancy Permit (with owners consent)

74.00 77.00 F

20 Provide copy of Building Permit including plans (with owners consent)

132.00 137.00 F



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

NOTE: THE FOLLOWING COSTS APPLY IN ADDITION TO THE BASIC FEE SCALE

1 A State Government levy of $1.28 per $1,000 construction value must be paid before the permit can be issued. This applies to all building works exceeding a construction value of $10,000 (GST exempt).

2 A lodgement fee of $37.40 must be paid before the permit can be issued for all works with a project cost >$5,000 (GST Exempt).

3 The fee schedule is based on structural design certification being provided where applicable in accordance with BCC Practice Note 3.

4 Checking of specialist system designs (structural, mechanical, electrical and hydraulic) where necessary and/or where an appropriate design compliance certificate is not provided is charged on a cost recovery basis.

5 Statutory fees incurred relating to property requisitions, lodgement of permit documents, etc are charged on a cost recovery basis.

6 Domestic Special performance based assessments, applications for reporting authority consents (Councils and heritage approvals), modification applications, preparation or protection works notices or any other necessary Building Notices or Order are at an hourly rate of $88 (inc GST) per hour - minimum payable - $110 (inc GST).

7 Commercial Special assessments, applications for reporting authority consents (Council and Fire Brigade), modification applications, preparation of protection works notices or any other necessary Building Notices or Orders are at an hourly rate of $132.00 (inc GST) per hour - minimum payable of $198 (inc GST)

ENVIRONMENTAL HEALTH

Food Premises Registrations

Non Compliance or Late Fee 120.00 125.00 F

Transfer of Registration 50% of scheduled

fee

50% of scheduled

fee

F

Inspection and report fee 158.00 165.00 F

Premises Class

Food Premises

Class 1

Renewal Fee 350.00 365.00 F

New Registration 525.00 548.00 F

Class 2 L1



Class 2 L2 Community organisations with paid employees



Class 2 L3 Community organisations with volunteers

Renewal Fee Nil Nil Z

New Registration Nil Nil Z

Class 3 L1








2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy




Premises Class

Food Premises with Accommodation

Class 2 L1









Class 3 L1









Health Premises



Non Compliance or Late Fee

120.00 125.00 F

PRESCRIBED ACCOMMODATION

Prescribed Accommodation - without pool




Prescribed Accommodation - with pool




Caravan Park Registration



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Caravan Park Registration as per Residential Tenancies Regulation 17 Schedule of fees. Fee units

13.00 13.60 R

Transfer of Caravan Park Registration 61.00 61.00 R

Immunisations

Immunisation (Adult hep B, Chicken Pox + OTHERS)

At cost per dose plus

30%

At cost per dose plus

30%

F

Environment Protection Act

Septic Tanks (excl-gst)

Septic Tank Application Fee - Install 572.00 600.00 P

Septic Tank Application Fee - Minor Alter New 300.00 F

Septic Tank Application Fee - Major Alter New 600.00 F

Sharps Containers Nil Nil Z

Domestic Animal Registration

Dogs

Dogs(which fit into category of reduced fee as prescribed by Act) 36.00 37.00 P

Dogs full fee 108.00 111.00 P

Pension and State Concession Holders (50% reduction)

Dogs(which fit into category of reduced fee as prescribed by Act) 18.00 18.50 P

Dogs full fee 54.00 55.50 P

Cats

Cats(which fit into category of reduced fee as prescribed by Act) 28.50 30.00 P

Cats full fee 85.50 90.00 P

Pension and State Concession Holders (50% reduction)

Cats(which fit into category of reduced fee as prescribed by Act) 14.25 15.00 P

Cats full fee 42.75 45.00 P

Domestic Animal Business 109.00 114.00 P

Transfer of Domestic Animal Business 55.00 57.00 P

Inspection of Domestic Animal Business 55.00 57.00 P

Permit Fees

Advertising signs per sign

46.00

48.00 P

Street displays per display (table/rack etc.) 46.00 48.00 P

Confiscated Goods/Signs release fee 138.00 144.00 P

Itinerant Traders Annual 645.00 671.00 P

Itinerant Traders Monthly Permit

258.00 268.00 P



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Itinerant Traders Daily Permit 129.00 134.00 P

Itinerant Traders Eligible Non Profit Nil Nil P

Temporary dwelling permit $69/ month $70/ month P

General Local Laws Busking Permit 61.00 63.00 P

Temporary placement of trade waste skip on Council property 23.00 24.00 P

Eligible Not for Profit groups sale of raffle tickets/street stalls Nil Nil Z

Sporting clubs, churches and community group sale of raffle tickets/street stalls Nil Nil Z

Outdoor eating facilities

Table and 4 chairs (Outside of Port Fairy) $46.00 per table & 4

chairs

$48.00 per table & 4

chairs

P

Table and 4 chairs (Port Fairy) $46.00 per table & 4

chairs

$96.00 per table & 4

chairs

P

Placement of removable wind breaks (per item) 46.00 48.00 P

Placement of umbrella (per umbrella) 46.00 48.00 P

Grazing Permit Sites $63 plus $31/hectar

e

$65 plus $32/hectare

F

Hay cropping existing sites only - no new sites to be permitted $63 plus $31/hectar

e

$65 plus $32/hectare

P

Stock Crossing Inspection Fee for siting of signs 134.00 139.00 P

Stock crossing fee for installation of signs Cost of sign plus

$312 installation

Cost of sign plus $324 installation

F

Fire Clearance Fee - non-standard Contractors cost plus

$120 admin fee

Contractors cost plus

$150 admin fee

F

Standpipe Fees - < 5,000 litres 26.40 27.00 F

- > 5,000 litres $26.40 plus $1.92/1,00

0lts

$27.00 plus $2.00/1,000lt

s

F

Works in Road Reserves Consent Applications

Consent Application - Minor Works 78.00 85.00 P

Consent Application - Works in a Road Pavement 166.00 175.00 P

Reinstatement Fees - indicative charges. Invoices are at cost

Roads - sprayed seal on crushed rock base per sq. metre 90.00 94.00 F

- asphalt on crushed rock base per sq. metre 116.00 121.00 F

- unsealed per sq. metre 53.00 55.00 F

Footpaths - sprayed seal on crushed rock base per sq. metre 65.00 68.00 F

- asphalt or 75mm concrete per sq. metre 90.00 94.00 F

- unsealed per sq. metre 40.00 42.00 F

Channel / Kerb - concrete / bluestone pitchers per lineal metre 116.00 121.00 F

Dressed bluestone kerb and channel

- new sawn bluestone per lineal metre 422.00 439.00 F

- existing sawn bluestone per lineal metre 126.00 131.00 F



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Services Site Location Fee

Services location for Authority Reciprocal Fee

Reciprocal Fee

F

WASTE FACILITIES

Domestic & Commercial Waste

Putrescible Waste - Minimum Charge

5.00 6.00 P

Putrescible Waste - Small Wheelie Bin - 120 litre 6.00 6.50 P

Putrescible Waste - Large Wheelie Bin - 240 litre 12.00 13.00 P

General Waste - Car boot 12.00 13.00 P

General Waste -Loads per M3

48.00 52.00 P

Commingled Recyclables (glass, plastic, paper, cardboard, aluminium) - Minimum Charge

2.00 4.00 P

Commingled Recyclables (glass, plastic, paper, cardboard, aluminium) - per M3 2.00 4.00 P

Approved Green Waste per M3 15.00 16.00 P

Tyres no rims

Car

8.00 9.00 P

Light Truck 11.00 12.00 P

Large Truck 16.00 17.00 P

Super Single 31.00 32.00 P

Tractor - Small 68.00 71.00 P

Tractor - Large 135.00 140.00 P

Tyre containing Wheel Rim (additional to tyre disposal cost) 6.00 7.00 P

Other

Annual Out of Hours Access - key card 487.00 500.00 P

Batteries 1.00 1.00 P

Oil (per deposit) 1.00 1.00 P

e-waste per small item 4.00 4.00 P

e-waste per medium item 8.00 9.00 P

e-waste per large item 18.00 19.00 P

silage wrap per bag 1.00 1.00 P

Fridges and Freezers not degassed 11.00 12.00 F

Mattress - single 22.00 24.00 F

Mattress - double 33.00 36.00 F

Scrap metal

Gas Bottles - Small 3.00 4.00 P

Gas Bottles - Large 6.00 7.00 P

Wheelie Bin Repair - Service Fee 12.00 13.00 F

Wheelie Bin Repair - Replacement Fee 36.00 55.00 F

PORT OF PORT FAIRY



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Mooring Fees- Quarterly (incl. extra 1 metre)

- single 36/mtr 37/mtr M

- double (75% of single) 28/mtr 29/mtr M

- Marina Pens (Small Berth) 285.00 296.00 M

- Marina Pens (Large Berth) 335.00 348.00 M

NB. Vessels over 60 feet are charged at 125% of normal fees

Itinerant Moorings

- commercial 37.00 38.00 M

- yachts 30.00 31.00 M

Slipway Fees

Large Slipway - 10 tonnes or under Slip fee (including first day) 144.00 150.00 M

Large Slipway - 10 tonnes or under day fee 73.00 76.00 M

Large Slipway - over 10 tonnes Slip fee (including first day) 16/GT 17/GT M

Large Slipway - over 10 tonnes day fee (min. of $70 per day) 4.5/GT 5.0/GT M

Large Slipway - large yacht Slip fee (including first day) 240.00 250.00 M

Large Slipway - large yacht day fee 74.00 77.00 M

Small Slipway - 4 tonnes or under Slip fee (including first day) 83.00 86.00 M

Small Slipway - 4 tonnes or under day fee 34.00 35.00 M

Small Slipway - over 4 tonnes Slip fee (including first day) 118.00 123.00 M

Small Slipway - over 4 tonnes day fee 49.00 51.00 M

Small Slipway - yacht Slip fee (including first day) 150.00 156.00 M

Small Slipway - yacht day fee 55.00 57.00 M

Crane Hire Per Hour (includes Licensed Crane Operator)

Within Port Fairy Township (Mon - Fri 8.00am to 4.30pm ) 160.00 166.00 M

All other occasions 215.00 224.00 M

With spotter 60.00 62.00 M

MOUNT SHADWELL QUARRY

Quarry Products

All prices are per cubic metre

10mm minus Dust 25.20 26.00 M

7mm minus Dust 25.20 26.00 M

Crushed 40mm Minus 15.50 16.00 M

Crushed 20mm Minus 15.50 16.00 M

Screened 20mm Minus 15.50 16.00 M

Screened 30mm Minus Blend (Dirty) - Dairy Tracks 15.50 16.00 M

Screened 40mm Minus 15.50 16.00 M

Screened 75-150mm Rubble 15.00 16.00 M

Screened 40 to 75mm Rubble 15.00 16.00 M

Screened 25mm - 40mm Aggregate 25.20 26.00 M

Screened 10 to 20mm Aggregate 19.80 21.00 M

Screened 10 to 15mm Aggregate 19.80 21.00 M

Crushed 20mm minus Scoria/Limestone Mix 23.50 24.00 M



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Other Scoria products made to Client's Specification

All the above prices include loading at Quarry during normal working hours

Mortlake Weighbridge

Certified Weigh 7.30am to 4.30pm 35.00 36.00 P

CARAVAN PARK FEES

Port Fairy Gardens Caravan Park

Cabin - Standard

Peak 155.00 161.00 M

Off-peak 120.00 120.00 M

Cabin - Deluxe

Peak 185.00 192.00 M

Off-peak 135.00 135.00 M

Extra Persons

Adult 17.00 18.00 M

Child 11.00 12.00 M

Powered Site

Peak 48.00 50.00 M

Off-peak 41.00 43.00 M

Extra Persons

Adult 15.00 16.00 M

Child 8.00 10.00 M

Unpowered

Peak 43.00 45.00 M

Off-peak 37.00 38.00 M

Extra Persons

Adult 15.00 16.00 M

Child 8.00 10.00 M

Extra Vehicles (above 2)

(e.g. any registrable vehicle, caravan, boat trailer etc.)

Daily

11.00 11.00 M

Linen Hire $17.00 per set

$20.00 per set

M

Annual Site with Van

2 Adults, Children in Family and 2 vehicles 3,245.00 3375.00 M



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Extra Person

Adult 241.00 251.00 M

Child 160.00 166.00 M

Adult (Daily Fee) 15.00 16.00 M

Child (Daily Fee) 8.00 8.00 M

Extra Vehicles 103.00 107.00 M

Folk Festival (includes Fri, Sat, Sun)

Adults 111.00 114.00 M

Children 60.00 63.00 M

Extra Vehicle 20.00 21.00 M

Southcombe Caravan Park

Powered Site

Peak 48.00 50.00 M

Off-peak 41.00 43.00 M

Extra Persons

Adult 15.00 16.00 M

Child 8.00 10.00 M

Unpowered

Peak 43.00 45.00 M

Off-peak 37.00 38.00 M

Extra Persons

Adult 15.00 16.00 M

Child 8.00 10.00 M

Extra Vehicles

(e.g.. any registrable vehicle, caravan, boat trailer, etc.)

Daily 11.00 11.00 M

Casual Storage

Daily (not available Folk Festival Weekend) 10.00 10.00 M

Folk Festival (includes Fri, Sat, Sun)

Adults 111.00 114.00 M

Children 60.00 63.00 M

Motor Vehicle (for weekend) 45.00 48.00 M

Additional Vehicle Security Parking (Per Car) 25.00 26.00 M

Powered Site booking fee for weekend 49.00 51.00 M

Pre Folk Festival Powered Site Fee (Vacant) 20.00 21.00 M

Pre Folk Festival Unpowered Site Fee (Vacant) 20.00 21.00 M



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Note: Southcombe Caravan Park & Gardens Caravan Park

* Peak - All Victorian School holidays, Public holidays & other designated holidays

* Off-peak - All other times .

* All bookings will receive a discount under the 'Loyalty' discount program . Minimum

stay to be eligible for loyalty discount is seven nights

* 10% Senior Card/FPA discount non peak periods

* Child under 3yrs of age is free

* Child classifies as under 18yrs of age

* Refund Policy

December and January bookings not paid in full by 6pm on the 31st of October will be cancelled incurring forfeiture of

deposit. Cancellation of a December or January booking after the 31st of October incurs a loss of deposit and fees.

No refunds or balance transfers for early departure or changes for any reason during December or January.

Cancellation of a booking 14 or more days prior to arrival incurs a $30 fee. Cancellation of a booking 13 days or less

prior to arrival date incurs the forfeiture of the deposit. No Show incurs forfeiture of deposit and fees paid.

Folk festival No refund once the application has been processed

GCP Management reserve the right to discount cabin fees in periods of low demand.

Southcombe Lodge

Non School Groups

Group Booking of 20 or more, the basic costs for the total facility are ;-

* A one night stay (per person) 35.00 36.00 M

* Two nights stay (per person) 32.00 33.00 M

* Three or more nights (per person) 31.00 32.00 M

Less than 20 people minimum charge for total facility 630.00 655.00 M

* Per night (per person) 36.00 37.00 M

Casual hire of ensuite rooms per night (minimum fee) 112.00 116.00 M

Casual hire of double bed rooms per night (minimum fee) 92.00 96.00 M

School Groups

Group Booking of 20 or more, the basic costs for the total facility are ;-

* A one night stay (per person) 34.00 35.00 M

* Two nights stay (per person) 31.00 32.00 M

* Three or more nights (per person) 30.00 31.00 M

Less than 20 people minimum charge for total facility 630.00

655.00 M

* Per night (per person) 35.00 36.00 M

Casual hire of ensuite rooms per night (minimum fee) 112.00 116.00 M

Casual hire of double bed rooms per night (minimum fee) 92.00 96.00 M



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Note:

Southcombe Lodge - Children aged 3 & 4 years are half price, no charge if under 3 years

Other Caravan Parks (Killarney, Koroit, Mortlake and Yambuk )

Powered sites 25.00 26.00 M

Unpowered sites 20.00 21.00 M

Extra Persons

Adult 6.00 6.00 M

Child 3.00 3.00 M

Note:

10% Senior Card Holder discount applies

All pre-paid weekly booking receive the 7th day free

Other Fees

Washing machines - Gardens Caravan Park 4.00 4.00 M

Washing machines - Southcombe Caravan Park 4.00 4.00 M

Dryers 2.00 2.00 M

SWIMMING POOLS

Mortlake Swimming Pool

Season Memberships

Family (including under 16 years) 160.20 167.00 M

Adults

86.30 90.00 M

Concession 77.00 80.00 M

Children (under 16) 71.80 75.00 M

Daily Admission Charges

Adults

3.80 4.00 M


Spectator

0.70 1.00 M

School Group (per child) 1.20 1.30 M

Macarthur Swimming Pool

Season Memberships

Family (including under 16 years) 92.60 96.00 M



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Single season pass 47.80 50.00 M

Daily Admission Charges

Adults 3.80 4.00 M


Reardon Theatre Venue Hire

Community Hire Rates (Not for Profit Activities)

Summer Rate: 1 November - 31 March (No heating usage permissible)

1 hour minimum hire Period 19.10 20.00 P

24 hour period 192.00 200.00 P

Set Up Fee for Long Hire: One full day fee at applicable rate for a maximum of three days unless bookings clash

192.00 200.00 P

Winter Rate: 1 April - 31 October (Heating usage permissible)


24 hour period 256.00 266.00 P


256.00 266.00 P

Commercial Hire Rates (All activities held for profit)

Summer Rate: 1 November - 31 March (No heating usage permissible)


24 hour period 256.00 266.00 P


256.00 266.00 P

Winter Rate: 1 April - 31 October (Heating usage permissible)


24 hour period 315.00 328.00 P


315.00 328.00 P

Bond - Minimal Risk 292.00 304.00 P

Bond - High Risk 1170.00 1217.00 P

Public Liability through Moyne Shire Council - (GST not applicable) 15.60 16.00 P

AGED AND DISABILITY SERVICES FEES

Disabled Parking Permits 5.60 5.80 F

Adult Day Care

Client per day 8.80 9.20 P



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

HACC Services

Home Care

Single 6.90 7.20 P

Low Income Families(Health Care Card/Additional Family Payment)

Single 6.90 7.20 P

Other (No Health Care Card or benefit recipients)

Single 18.90 45.00 P

Respite (greater than 4 hrs per week)

General Rate 3.20 5.00 P

Personal Care

Single 6.90 7.20 P

Full Cost Care

Post Acute Care

Home Care 50.60 60.50 F

Personal Care 50.60 60.50 F

Home Maintenance 75.00 78.00 F

Community Aged Care Packages

Homecare 39.90 50.00 F

Personal Care 39.90 50.00 F

Respite 39.90 50.00 F

Maintenance of effort 9.80 12.25 P

Home Maintenance 75.00 78.00 P

Home Maintenance

Client per hour 16.20 17.50 P

Meals on Wheels (per meal)

Port Fairy 8.30 8.60 P

Mortlake 8.30 8.60 P

Koroit 8.30 8.60 P

Macarthur 8.30 8.60 P

Post Acute Care 14.50 17.00 F

Community Aged Care Packages 12.40 17.00 F

Child Care Services

Occasional Child Care - Hawkesdale - Commencing 1 January 2017

Child per short 1/2 day 31.00 32.00 P

Child per short 1/2 day - casual 37.00 P

Child per long 1/2 day 52.00 54.00 P

Child per long 1/2 day - casual 59.00 P



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Child per day Session 73.00 76.00 P

Child per day Session - casual 81.00 P

Long Day Child Care - Port Fairy - Commencing 1 January 2017

Weekly 421.00 438.00 P

Daily 92.00 96.00 P

Half Daily 47.00 49.00 P

Sessional Kindergarten - Port Fairy - Commencing 1 January 2017

4 year old per term 15 hours per Week 214.00 223.00 P

Chatsworth Occasional Child Care - Commencing 1 January 2017

Full Day 64.50 67.00 P

Hire Fees

Mortlake Community Bus

Community Group Hire $1.00/klm $1.00/klm P

Community Room Hire - Non Profit Community Groups

Hawkesdale Family Services Centre per room

Consulting Room (per day) 48.90 51.00 P

Consulting room (per hour) 12.30 13.00 P

Port Fairy Community Services Centre

Hourly rates

Meeting room 1 Large (per hour) 23.50 24.00 P

Meeting room 2 Medium (per hour) 17.50 18.00 P

Consulting Room (per hour) 11.60 12.00 P

Daily Rates

Meeting room 1 Large (per day) 93.50 97.00 P

Meeting room 2 Medium (per day) 71.00 74.00 P

Consulting Room (per day) 46.00 48.00 P

Meeting Set-Up/Clean Up Costs 54.00 56.00 P

Community Room Hire - Commercial Use

Hawkesdale Family Services Centre per room

Consulting room (per hour) 17.50 18.00 F

Port Fairy Community Services Centre

Meeting room 1 Large (per hour) 29.20 30.00 F



2015/16 GST

Inclusive$

2016/17 GST

Inclusive $

Pricing Policy

Meeting room 2 Medium (per hour) 23.40 24.00 F

Consulting Room (per hour) 17.50 18.00 F

Meeting Set-Up/Clean Up Costs 54.00 56.00 P

Video Conferencing Hire

Non-profit community groups - charge per half hour (min half hour block) 46.00 48.00 F

Commercial Use - charge per half hour (min half hour block) 70.00 73.00 F

Airstrip Hire

Commercial use of Port Fairy Airstrip Hire/per day 108.00 112.00 F


PLANNING & ENVIRONMENT (FEES & CHARGES) REGULATIONS 2000

All fees listed below are statutory fees (R) set by government regulation. Applications for permits under section 47 The fee for an application for a permit under section 47, other than an application under section 96(1), is the fee set out for an application of that particular class as follows:

Class of application Fee

Class 1 An application for use only. $502

Class 2 An application (other than an application to subdivide land) to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of development included in the application is more than $10,000 and not more than $100,000. $239

Class 3 An application (other than an application to subdivide land) to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of development included in the application is more than $100,000. $490

Class 4 An application, other than— (a) an application to undertake development ancillary to the use of the land for a single dwelling per lot; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is $10,000 or less. $102

Class 5 An application, other than— (a) a Class 2 application; or (b) a Class 3 application; or (c) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $10,000 and not more than $250,000. $604

Class 6 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $250,000 and not more than $500,000. $707

Class 7 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $500,000 and not more than $1,000,000. $815


Class 8 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $1,000,000 and not more than $7,000,000. $1,153



Class 11 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $50,000,000. $16,130

Class 12 An application to subdivide an existing building. $386

Class 13 An application, other than a Class 12 application, to subdivide land into two lots. $386

Class 14 An application to effect a realignment of a common boundary between lots or to consolidate two or more lots. $386

Class 15 An application, other than— (a) a Class 12 application; or (b) a Class 13 application; or (c) a Class 14 application— to subdivide land. $781

Class 16 An application to remove a restriction (within the meaning of the Subdivision Act 1988) over land if the land has been used or developed for more than 2 years before the date of the applications in a manner which would have been lawful under the Planning and Environment Act 1987 but for the existence of the restriction. $249

Class 17 An application (other than a Class 16 application) to— (a) create, vary or remove a restriction within the meaning of the Subdivision Act 1988 (b) create or remove a right of way. $541


Class 18 An application (other than a Class 16 application) to— (a) create, vary or remove an easement other than a right of way; or (b) vary or remove a condition in the nature of an easement other than a right of way in a Crown grant. $404

Combined permit applications The fee for an application for any combination of use, development other than subdivision, subdivision and any matter referred to in classes of application 16, 17 or 18 set out in the table in regulation 7 is the sum arrived at by adding the highest of the fees which would have applied if separate applications had been made plus 50% of each of the other fees which would have applied if separate applications had been made. Fees to amend applications (1) For the purposes of Section 57A(3)(a), the fee for a request to amend an

application for a permit after notice of the application has been given under section 52 is $102 or every class of application (other than a class 4 application) set out in the table in regulation 7.

(2) For the purposes of Section 57A(3)(a), the fee for a request to amend an application to amend a permit after notice of the application has been given under Section 52 is $102 or every class of application (other than a class 5 application) set out in the table in regulation 8B.


Applications for amendments to permits under section 72 The fee for an application to amend a permit under section 72 is the fee set out for an application of that particular class in the following table—

Class of application Fee

Class 1 An application to amend a permit to use land if that amendment is to change the use for which the land may be used. $502

Class 2 An application to amend a permit (other than a permit to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot)— (a) to change the statement of what the permit allows; or (b) to change any or all of the conditions which apply to the permit; or (c) in any way not otherwise provided for in this regulation. $502

Class 3 An application to amend a permit (other than a permit to Subdivide land) to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of any additional development to be permitted by the amendment is more than $10,000 and not more than $100,000. $239

Class 4 An application to amend a permit (other than a permit to Subdivide land) to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of any additional development to be permitted by the amendment is more than $100,000. $490 Class 5 An application to amend a permit to develop land, other than— (a) a permit to undertake development ancillary to the use of the land for a single dwelling per lot where the total estimated cost of the development originally permitted and the additional development to be permitted by the amendment is not more than $10,000; or (b) a permit to subdivide land— if the estimated cost of any additional development to be permitted by the amendment is $10,000 or less. $102

Class 6 An application (other than a Class 3 application or a Class 4 application) to amend a permit if the estimated cost of any additional development to be permitted by the amendment is more than $10,000 and not more than $250,000. $604


Class 7 An application (other than a Class 4 application) to amend a permit if the estimated cost of any additional development to be permitted by the amendment is more than $250,000 and not more than $500,000. $707

Class 8 An application (other than a Class 4 application) to amend a permit if the estimated cost of any additional development to be permitted by the amendment is more than $500,000. $815

Class 9 An application to amend a permit to— (a) subdivide an existing building; or (b) subdivide land into two lots; or (c) effect a realignment of a common boundary between lots or to consolidate two or more lots. $386

Combined application to amend permit The fee for an application (involving any combination of use, development other than subdivision, subdivision and any matter referred to in class 2 set out in the table in regulation 8B) to amend a permit is the sum arrived at by adding the highest of the fees which would have applied if separate applications to amend the permit had been made plus 50% of each of the other fees which would have applied if separate applications to amend the permit had been made. Combined permit application and planning scheme amendment (1) The fee for an application for a planning permit combined with a request for

amendment of a planning scheme, made in accordance with section 96A, is the sum arrived at by adding the higher of the fees plus 50% of the lower of the fees which would have applied if separate applications had been made.

(2) If the application for a planning permit referred to in sub-regulation (1) is for any combination of use, development other than subdivision, subdivision and any matter referred to in classes of application 16, 17 or 18 set out in the table in regulation 7, the fee for the planning permit for the purposes of the calculation under sub-regulation (1) is the higher of the fees which would have applied if separate applications for planning permits had been made.

Certificates of Compliance The fee for an application for a certificate of compliance under section 97N is $147. Fees to accompany applications for planning certificates under section 198 The fee for an application for a planning certificate under section 198 is $18.20. Determining whether anything has been done to the satisfaction of a responsible authority, Minister, public authority, municipal council or a referral authority If a planning scheme specifies that a matter must be done to the satisfaction of a responsible authority or a referral authority, the fee for determining that matter is $102. Power to waive or rebate the payment of a fee (1) A responsible authority or the Minister may waive or rebate the payment of a fee,

in connection with matters other than an amendment to a planning scheme, in the following circumstances— (a) if an application is withdrawn and a new application is submitted; or (b) if in the opinion of the authority or the Minister the payment of the

prescribed fee is not warranted because— (i) of the minor nature of the consideration of the matter decided; or


(ii) in the opinion of the authority the application or determination imposes on the authority no appreciable burden; or

(iii) in the opinion of the authority the application or determination imposes on the authority a lesser burden than usual; or

(c) if in the opinion of the authority or the Minister the application or determination assists— (i) the proper development of the State, region or municipal district; or (ii) the proper development of part of the State, region or municipal

district; or (iii) the preservation of buildings or places in the State, region or municipal

district which are of historical or environmental interest; or (iv) an application is for land used exclusively for charitable purposes.

(2) A planning authority or the Minister may waive or rebate the payment of a fee for an application for amendment to a planning scheme in the following circumstances— (a) if the application is intended to implement State, regional or local policy; (b) if the application is intended to remove errors or anomalies in the planning

scheme; (c) if the application imposes on the authority or Minister no appreciable burden

or a lesser burden than usual for supplying that service; (d) if an application to amend a planning scheme, to consider submissions, or

to approve an amendment has been withdrawn and a new application submitted;

(e) if the application rewrites and restructures the scheme so that it may be more readily understood, without changing the planning policy;

(f) if the application implements a general review of the planning scheme, is to implement a new use or development strategy, or is otherwise designed to upgrade and improve the scheme in the public interest;

(g) if the application combines more than one separate item into one amendment;

(h) if the application has been made by a person or group of persons standing to gain no financial benefit from the amendment, or is not intended to benefit financially an owner or group of owners or is otherwise in the public interest.

(3) If a planning authority, responsible authority or Minister waives or rebates the

payment of a fee in accordance with this regulation the matters taken into account and which formed the basis of the decision to waive or rebate the fee must be recorded in writing.


Fees for amendments to planning schemes

(1) The fee for— (a) considering a request to amend a planning scheme; and (b) taking action required by Division 1 of Part 3 of the Planning and Environment Act 1987; and (c) considering any submissions which do not seek a change to the amendment; and (d) if applicable, abandoning the amendment in accordance with section 28— is $798

(2) The additional fee for— (a) considering submissions which seek a change to an amendment, and where necessary referring the submissions to a panel; and (b) providing assistance to a panel in accordance with section 158; and (c) making a submission in accordance with section 24(b); and (d) considering the report in accordance with section 27; and (e) after considering submissions and the report in accordance with section 27, if applicable, abandoning the amendment in accordance with section 28— is $798

(3) The additional fee for— (a) adopting an amendment or a part of an amendment in accordance with section 29; and (b) submitting the amendment for approval in accordance with section 31— is $524

(4) The additional fee for— (a) considering a request to approve an amendment in accordance with section 35; and (b) giving notice of approval of an amendment in accordance with section 36— is $798

(5) The fee prescribed in sub-regulation (1) is to be paid to the planning authority by

the person who requested the amendment, at the time of making the request. (6) The fee prescribed in sub-regulation (2) is to be paid to the planning authority by

the person who requested the amendment, before the authority considers the submissions.

(7) The fee prescribed in sub-regulation (3) is to be paid to the planning authority by

the person who requested the amendment, before the authority adopts the amendment.


MOYNE SHIRE COUNCIL FEES & CHARGES

PLANNING FEES Fee Inc GST

Search for old permit documentation per hour $56.20

Extension of Planning Permit $102.00

Secondary Consent $102.00

**When State Government Review of Planning Permit fees is completed, these fees will be increased in line with the same level fee on which this is based.

SUBDIVISION FEE

Subdivision certification fee $100 per application $ 20 per lot

Planning Advertising

Newspaper advertising per advertisement full cost to be passed on to applicant

Letters – in cases of 11 or more letters $ 3.75 per letter

Sign on site if Council is to erect sign $120.00

Section 173 Agreements

Amend or end a Section 173 agreement $570


Appendix B: Budget Processes This section lists the budget processes to be undertaken in order to adopt the Budget in accordance with the Local Government Act 1989 (the Act) and Local Government (Planning and Reporting) Regulations 2014 (the Regulations). Under the Act, Council is required to prepare and adopt an annual budget for each financial year. The budget is required to include certain information about the rates and charges that Council intends to levy as well as a range of other information required by the Regulations which support the Act. The 2016-17 budget, which is included in this report, is for the year 1 July 2016 to 30 June 2017 and is prepared in accordance with the Act and Regulations. The budget includes financial statements being a Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows and Statement of Capital Works. These statements have been prepared for the year ended 30 June 2017 in accordance with the Act and Regulations, and consistent with the annual financial statements which are prepared in accordance with Australian Accounting Standards. The budget also includes information about the rates and charges to be levied, the capital works program to be undertaken, the human resources required, and other financial information Council requires in order to make an informed decision about the adoption of the budget. In advance of preparing the budget, Officers firstly review and update Council's long term financial projections. Financial projections for at least four years are ultimately included in Council's Strategic Resource Plan, which is the key medium-term financial plan produced by Council on a rolling basis. The preparation of the budget, within this broader context, begins with Officers preparing the operating and capital components of the annual budget during January and February. A draft consolidated budget is then prepared and various iterations are considered by Council at briefings during early April. A ‘proposed’ budget is prepared in accordance with the Act and submitted to Council in April for approval ’in principle’. Council is then required to give ’public notice’ that it intends to ’adopt’ the budget. It must give 28 days’ notice of its intention to adopt the proposed budget and make the budget available for inspection at its offices and on its internet web site. A person has a right to make a submission on any proposal contained in the budget and any submission must be considered before adoption of the budget by Council. The final step is for Council to adopt the budget after receiving and considering any submissions from interested parties. The budget is required to be adopted by 30 June and a copy submitted to the Minister within 28 days after adoption. The key dates for the budget process are summarised below:

Budget process Timing

1. Proposed budget submitted to Council for approval 26 April 2016

2. Public notice advising intention to adopt budget 28 April 2016

3. Budget available for public inspection and comment 28 April 2016

4. Submissions period closes 26 May 2016

5. Special Council meeting to receive and hear budget submissions 7 June 2016

6. Ordinary Council meeting to adopt budget 28 June 2016


Appendix C: Glossary

Glossary Act Adjusted underlying surplus (or deficit)

Local Government Act 1989 The adjusted underlying surplus or (deficit) means adjusted underlying revenue less expenditure. It is a measure of financial sustainability of the Council which can be masked by non-recurring items.

Annual budget This document is framed within the Council’s Strategic Resource Plan and sets out the

short term goals and objectives as part of the overall strategic planning framework

Annual operating budget (Budgeted income statement)

The budgeted income statement shows the expected operating result in the forthcoming year with a distinction made between revenue received for operating purposes and revenue received for capital purposes.

Annual report The annual report prepared by a Council under section 131 of the Act

Annual reporting requirements

Annual reporting requirements include the financial reporting requirements of the Act, Accounting Standards and other mandatory professional reporting requirements.

Australian Accounting Standards

Accounting standards are issued from time to by the professional accounting bodies and are applicable to the preparation of general purpose financial reports.

Australian Accounting Standard AAS 27 - Financial Reporting by Local Governments is applicable to all general purpose financial reports prepared by Councils. AAS27 is currently the subject of review by the AASB with the release of Exposure Draft ED 125 - Financial Reporting by Local Governments.

Activity Based Costing

Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each.

Borrowing strategy

A borrowing strategy is the process by which the Council’s current external funding requirements can be identified, existing funding arrangements managed and future requirements monitored.

Financial Statements

Prepared under section(s) 126(2)(a), 127(2)(a) and / or 131(1)(b) of the Act, standard statements are required in the:

- Strategic resource plan - Budget - Annual report The budgeted financial statements are the: - Comprehensive Income Statement - Balance Sheet - Statement of Changes in Equity - Statement of Cash Flows - Statement of Capital Work


Glossary Budgeted cash position (Budgeted cash flow statement)

The budgeted cash flow statement shows the expected net cash inflows and outflows in the forthcoming year in the form of reconciliation between opening and closing balances of total cash and investments for the year. Comparison is made to the current year’s expected inflows and outflows. The budgeted cash flow statement should be prepared in accordance with the requirements of AASB 107 Cash Flow Statements.

Budget preparation requirement

Under the Act, a Council is required to prepare and adopt an annual budget by 30 June each year.

Capital expenditure

Capital expenditure is relatively large (material) expenditure that produces economic benefits expected to last for more than 12 months. A pre determined ‘threshold’ may be used which indicates the level of expenditure deemed to be material in accordance with Council’s policy. Capital expenditure includes renewal, expansion and upgrade. Where capital projects involve a combination of renewal, expansion and upgrade expenditures, the total project cost needs to be allocated accordingly. Capital expenditure is recorded in the balance sheet as additions to the value of the asset (that is, it is capitalised). This accounting treatment reflects the fact that this expenditure has resulted in the creation of additional value in an asset of discernable magnitude (materiality) which will benefit the community over several years and which has not been ‘used up’ in the year. The asset value is then progressively ’expensed’ or written off to the income statement (operating statement), as its life (or service potential) is used up through the depreciation charge. In this way the total cost/value of the asset is spread over the period in which it is used, the operating result in each period reflecting the consumption of assets and service potential during that period. This best practice guide recommends that capital expenditure be distinguished between new assets (upgrade, expansion, new assets) and asset renewal.

Capital performance statement)

This statement shows the internal and external funds for the budget year and forecast which will be used to fund capital works projects and the total capital works expected to be completed in comparison to the budget.

Capital renewal

Capital renewal expenditure is expenditure on an existing asset, which returns the service potential or the life of the asset, up to, that which it had originally. It is periodically required expenditure, relatively large (material) in value compared with the value of the components of the asset being renewed. As capital renewal expenditure reinstates existing service potential, it has no impact on revenue, but may reduce future operating and maintenance expenditure if completed at the optimum time.

Capital works budget (Budgeted capital works statement)

The capital works budget shows the expected internal and external funding for capital works program and the total proposed capital works program for the forthcoming year with a comparison with forecast actual for the current year.

Capital works program

Capital works projects that will be undertaken during the budget year.


Glossary Council Plan This document sets out the medium term goals and objectives as part of the overall

strategic planning framework and strategic resource plan and is prepared under section 125 of the Act. The resources required to achieve the Council plan are detailed in the Strategic Resource Plan. As a minimum, a Council plan must include: -the strategic objectives of the Council -strategies for achieving those objectives for at least the next four years -strategic indicators for monitoring the achievement of those objectives -strategic resource plan

Community satisfaction survey

A survey conducted on an annual basis by every Council.

Current year rate increase (Rating strategy)

A statement included in the budget quantifying the amount of the rate change for the forthcoming year and disclosing any significant factors influencing the rate change.

Discretionary reserves

Discretionary reserves are funds earmarked by Council for various purposes. Councils can by resolution change the purpose of these reserves.

External funding sources (Analysis of capital budget)

External funding sources relate to capital grants or contributions, which will be received from parties external to the Council. It also includes the proceeds of assets sold to fund the capital works program.

External influences in the preparation of a budget

Matters arising from third party actions over which Council has little or no control e.g. change in legislation

Financial sustainability

A key outcome of the strategic resource plan. Longer term planning is essential in ensuring that a Council remains financially sustainable in the long term.

Financing activities

Financing activities means those activities which relate to changing the size and composition of the financial structure of the entity, including equity, and borrowings not falling within the definition of cash.

Infrastructure Physical assets of the entity or of another entity that contribute to meeting the public’s

need for access to major economic and social facilities and services.

Infrastructure strategy

An infrastructure strategy is the process by which the Council’s current infrastructure and ongoing maintenance requirements can be identified, budgeted capital works implemented and future developments monitored.


Glossary The key objective of an infrastructure strategy is to maintain or preserve Council’s existing assets at desired condition levels. If sufficient funds are not allocated to asset preservation then Council’s investment in those assets will reduce, along with the capacity to deliver services to the community.

Internal funding sources (Analysis of capital budget)

Internal sources relate to cash and investments held in reserves or which are uncommitted and cash that will be generated from the operations of Council during the budget year. The latter should equate to the cash inflows from operating activities less capital revenue.

Internal influences in the preparation of a budget

Matters arising from Council actions over which there is some element of control (e.g. approval of unbudgeted capital expenditure).

Investing activities

Investing activities means those activities which relate to acquisition and disposal of non-current assets, including property, plant and equipment and other productive assets, and investments not falling within the definition of cash.

Key assumptions

When preparing a budgeted balance sheet of financial position, key assumptions upon which the statement has been based should be disclosed in the budget to assist the reader when comparing movements in assets, liabilities and equity between budget years.

Key budget outcomes

The key activities and initiatives that will be achieved in line with the Council plan.

Key financial indicators

A range of ratios and comparisons of critical financial data over a period of years allowing a reader to gain a better understanding of key measures, such as indebtedness and liquidity which are often undisclosed when financial information is presented in standard statement format.

Operating expenses / Assessment

This ratio measures the average operational spending (as drawn from the income statement) on a per assessment basis. It should be noted that for this ratio to be meaningful, operational expenditure should be adjusted to remove non-operational items such as granted assets from developers any budgeted revaluation income.

Rate revenue/ Total revenue

This ratio measures Council’s reliance on rate revenue as its principal source of funding. Increasing trends in this ratio will highlight that growth in rate revenue is frequently higher than what is able to be achieved in Fees and Grant revenue.

Rate revenue / Assessment

This ratio provides an illustration of the average rates paid on a per assessment basis across the municipality. It should be noted that this measure does not differentiate between residential and commercial ratepayers and does not represent either an average residential or commercial rate.

Debt servicing / Total revenue

This ratio contrasts the amount of interest expense that Council is incurring on its interest bearing liabilities as a percentage of the total revenue base. The Department of Victorian Communities (DVC) has established a prudential maximum of 5% in this indicator.

Grants/ Total revenue


Glossary This ratio provides an indication of the percentage of total revenue that is comprised of grant income. Falling percentages will indicate that grant revenue is not keeping pace with growth in total revenue and will most probably link to increasing reliance on rate revenue.

Fees and charges / Total revenue

This ratio provides an indication of the percentage of total revenue that is comprised of fees and charges income. Falling percentages will indicate that fees and charges revenue is not keeping pace with growth in total revenue and will most probably link to increasing reliance on rate revenue.

Indebtedness / Rate revenue

This ratio measures the total amount of interest bearing liabilities compared to the annual rates levy. This debt indicator is one of the three debt measures used by DVC when considering applications for loan borrowings. The prudential limit is 80%.

Key financial indicators continued

Underlying surplus / Total assets This ratio indicates the contribution the underlying operational position makes to the net asset base of Council. Deficit ratios will highlight the percentage of total assets that is being eroded on annual basis by the operational activities of Council. Surplus ratios will highlight the additional contribution that is made to net asset base. Underlying surplus refers to the operational outcome as assessed in the income statement, adjusted for non-operational items such as; revaluation income and expenses, asset write offs and the net gain/loss on sale of assets.

Total assets / Assessment This ratio expresses the total assets that Council holds on a per assessment basis.

Current assets / Current liabilities Otherwise known as the working capital ratio, this indicator expresses Council’s short-term ability to meet its liquidity requirements within the current financial year. Ratio’s below or nearing 100% indicate that Council may not be able to meet short-term liabilities.

Total liabilities / Assessment This ratio expresses the sum total of current liabilities and non current liabilities expressed on a per assessment basis.

Capital outlays / Total cash outflows This ratio draws the amount of projected cash outflows from the cash flow statement to be expended on the acquisition of property, plant and equipment (inclusive of infrastructure expenditure) as a percentage of all cash outflows. Declining trends may indicate that Council is not or will not in the future be able to adequately fund asset renewal as required or deliver required new facilities.

Capital outlays / Rate revenue This ratio represents the capital outlays as a percentage of rate revenue and therefore Council’s relative ability to convert rate revenue into capital works. The outcomes in this ratio will be influenced by capital grants.

Capital renewal expenditure / Total depreciation As distinct from other capital ratios, this indicator looks solely at capital renewal


Glossary expenditure and excludes capital spending on new assets. By contrasting this ratio against total depreciation, the outcome provides a broad level overview on whether Council is able to achieve a result in excess of 100%. This is a useful indicator but given depreciation may not always represent asset consumption on an annual basis; care should be used in its interpretation.

Legislative framework

The Act, Regulations and other laws and statutes which set a Council’s governance and reporting requirements.

Local Government (Planning and Reporting) Regulations 2014

The objective of these Regulations, made under section 243 of the local Government Act 1989 and which come into operation on 18 April 2014, is to prescribe: (a) the content an preparation of the financial statements of a Council (b) the performance indicators and measures to be included in a budget, revised budget and annual report of a Council (c) the information to be included in a Council Plan, Strategic Resource Plan, budget, revised budget and annual report (d) other matters required to be prescribed under Parts 6 and 7 of the Act.

New assets New assets or capital expenditure does not have any element of expansion or upgrade

of existing assets. New capital expenditure may or may not result in additional revenue for Council and will result in an additional burden for future operation, maintenance and capital renewal.

Non financial resources

Resources of a non financial nature (such as human resources, information systems and processes, asset management systems) which are consumed by a Council in the achievement of its strategic resource plan goals

Operating activities

Operating activities means those activities that relate to the provision of goods and services.

Operating budgeted income statement

The budgeted income statement shows the expected operating result in the forthcoming year compared to the forecast actual result in the current year. The budgeted statement income statement should be prepared in accordance with the requirements of AASB 101 - Presentation of Financial Statements in accordance in the new International Financial Reporting Standard.

Operating expenditure

Operating expenditure is defined as consumptions or losses of future economic benefits, in the form of reductions in assets or increases in liabilities; and that result in a decrease in equity during the reporting period.

Operating revenue

Operating revenue is defined as inflows or other enhancements, or savings in outflows of future economic benefits, in the form of increases in assets or reductions in liabilities; and that result in an increase in equity during the reporting period.

Performance Statement

Performance statement prepared by a Council under section 131 of the Act. A performance statement must be included in the annual report of a Council and include the results of the prescribed service outcome indicators, financial performance indicators and sustainable capacity indicators for the financial year.


Glossary Prudential ratios and thresholds (Borrowing strategy)

Used by the Department for Victorian Communities in assessing a Council’s borrowing capacity as part of the annual Australian Loan Council borrowing allocation. Working Capital Ratio (to assess Council's ability to meet current commitments) The ratio expresses the level of current assets the Council has available to meet its current liabilities.

Debt management servicing costs/Revenue (to identify the capacity of Council to service its outstanding debt)

Debt servicing costs refer to the payment of interest on loan borrowings, finance lease, and bank overdraft.

The ratio expresses the amount of interest paid as a percentage of Council's total revenue.

Debt expense liabilities/Realisable assets (to identify Council's exposure to debt)

For the purposes of the calculation of financial ratios, realisable assets are those assets which can be sold and which are not subject to any restriction on realisation or use. The following assets are excluded from total assets when calculating Council's realisable assets:

land and buildings on Crown land; restricted assets; heritage assets; total infrastructure assets; and Council's investment in associate.

This ratio enables assessment of Council's solvency and exposure to debt. Total indebtedness refers to the total liabilities of Council. Total liabilities are compared to total realisable assets which are all Council assets not subject to any restriction and are able to be realised. The ratio expresses the multiple of total liabilities for each dollar of realisable assets.

Rate structure (Rating strategy)

Site value (SV), capital improved value (CIV) or net annual value (NAV) are the main bases upon which rates will be levied. These should be detailed in the budget statement.

Rating strategy

A rating strategy is the process by which the Council’s rate structure is established and how the quanta of rate change has been determined, taking into consideration longer term philosophy issues and framework.

Regulations Local Government (Finance and Reporting) Regulations 2004.

Restricted funds and discretionary reserves

Monies set aside for statutory and discretionary purposes.

Revised budget

Section 128 of the Act permits a Council to prepare a revised budget if circumstances arise which cause a material change in the budget and which affects the financial operations and position of the Council.


Glossary Road Management Act

The purpose of this Act which came into operation from 1 July 2004 is to reform the law relating to road management in Victoria and to make relating amendments to certain Acts, including the local Government Act 1989.

Service delivery (in Strategic Resource Plan))

A key outcome of a strategic resource plan, service delivery must be linked with performance strategies in order to assess the adequacy of service delivery and the impact on long term budget preparation.

Statutory reserves

Statutory reserves are funds set aside for specified statutory purposes in accordance with various legislative and contractual requirements. These reserves are not available for other purposes.

Strategic planning framework

A “community owned” document or process which identifies the long term needs and aspirations of the Council, and the medium and short term goals and objectives which are framed within the long term plan.

Strategic resource plan (SRP)

The Act requires that a Council plan should include a strategic resource plan that includes financial and non-financial resources including human resources.

The strategic resource plan outlines the resources required to achieve the Council

plan. As a minimum a strategic resource plan must include in respect of at least the next four years:

-standard statements describing the required financial resources, -statements describing the required non-financial resources – including human

resources. Such planning is essential in ensuring that an organisation remains financially

sustainable in the long term. The annual budget should be consistent with the first projected year of a strategic resource plan.

Sustainability index (Infrastructure strategy)

The sustainability index is a means of measuring a Council’s performance in the area of infrastructure preservation. This is the proportion of the total asset value consumed compared to the amount spent in preserving the asset on an annual basis.

Valuations of Land Act 1960

The Valuations of Land Act 1960 requires a Council to revalue all rateable properties every two years.

Working capital

Working capital represents funds that are free of all specific Council commitments and are available to meet daily cash flow requirements and unexpected short term needs.

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