1 Bold Park Drive Floreat WA 6014 T: 08 9347 6000 | F: 08 9347 6060 [email protected] Town of Cambridge Budget Contents Page No.
1 INTRODUCTION
Council 1.1 Declaration of Rates and Charges 1.2
1. Budget Snapshot 1.4 2. Overview 1.5 3. General Funding 1.9 4. Operations 1.11 4.1 Operating Revenue 1.11 4.2 Operating Expenditure 1.13 5. Capital and Non-Capital Works 1.15 5.1 Capital Works 1.16 5.2 Building Capital Works 1.17 5.3 Furniture and Equipment Capital Purchases 1.17 5.4 Plant and Equipment Capital Purchases 1.17 5.5 Infrastructure Capital Works 1.17 5.6 Non-Capital Works 1.19 6. Loans 1.20 7. Reserves and Endowment Lands Account 1.20 8. Integrated Planning and Reporting 1.22
2 STATUTORY BUDGET AND NOTES
Statutory Budgets Operating Budget 2.1 Cash Flow Budget 2.2 Rate Setting Budget 2.3 Rating Information 2.4
Notes Note 1 Significant Accounting Policies 2.5 Note 2 Functions/Activities 2.15 Note 3 Operating Revenue and Expenditure 2.16 Note 4 Rating and Valuations - General Rates 2.17 Note 5 Fees and Charges 2.20 Note 6 Contributions/Grants 2.21 Note 7 Disposal of Assets 2.22 Note 8 Gain on Disposal of Land 2.22 Note 9 Capital Works Program 2.23 Note 10 Depreciation and Amortisation 2.24 Note 11 Member's of Council Remuneration 2.25 Note 12 Cash at Bank/Investments 2.26 Note 13 Loan Facilities 2.28 Note 14 Reserves 2.30 Note 15 Endowment Lands Account 2.31 Note 16 Determination of Opening Funds 2.32 Note 17 Trading Undertaking 2.33 Note 18 Major Trading Undertaking 2.33 Note 19 Major Land Transaction 2.34 Note 20 Monies Held in Trust 2.34
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3 OPERATING BUDGET
Operating Budget by Program 3.1 Operating Budget by Nature and Type 3.2 General Purpose Funding 3.3 Governance 3.4 Law, Order and Public Safety 3.5 Health 3.6 Education and Welfare 3.7 Community Amenities 3.8 Recreation and Culture 3.9 Transport 3.10 Economic Services 3.11 Other Property and Services 3.12
General Purpose Funding Rates 3.13 Financial Services - Rates 3.14 General Purpose Grants 3.15 General Financing 3.16
Governance Members Expenses 3.17 Governance Management 3.18 Human Resources 3.20 Administration - General 3.21 Administration - Customer Services 3.22 Administration - Document Management 3.23 Financial Services - General 3.24 Financial Services - Purchasing/Accounts 3.25 Financial Services - Payroll 3.26 Information Technology 3.27 Administration Centre 3.28
Law, Order and Public Safety Animal Control 3.29 Ranger Services - Other 3.30 Beach Inspections 3.31 Compliance 3.32 Surf Life Saving Clubs 3.33 Community Safety 3.35
Health Health 3.36
Education and Welfare Cambridge Senior Services - HACC 3.37 Welfare Services 3.39 Youth Services 3.40
Community Amenities Waste Management 3.42 Planning 3.43 Sustainability Management 3.44
Recreation & Culture Wembley Community Centre 3.45 Leederville Town Hall 3.47 The Boulevard Centre 3.48 Bold Park Aquatic Centre 3.50 Ocean Beaches 3.54 Clubs - Leased Premises 3.58 Sports Grounds 3.60 Parks 3.63 Wembley Golf Complex 3.67 Recreation Services 3.78 Cambridge Library 3.80 Quarry Amphitheatre 3.82
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3 OPERATING BUDGET continued …
Transport Road Infrastructure 3.84 Road Reserves 3.86 Depot 3.87 Parking Control 3.88
Economic Services Building Control 3.90 Swimming Pool Inspections 3.91
Other Property and Services Works and Engineering - Public Works Overheads 3.92 Parks and Landscape - Public Works Overheads 3.94 Works and Engineering - Plant Operation Costs 3.96 Parks and Landscape - Plant Operation Costs 3.97 Building Management 3.98 Asset Management 3.99 Other Property 3.100
4 CAPITAL BUDGET
Capital Budget Summary 4.1 Land 4.2 Buildings 4.2 Furniture and Equipment 4.3 Plant and Equipment 4.4 Infrastructure - Parks and Reserves 4.5 Infrastructure - Roads and Lanes 4.6 Infrastructure - Drainage 4.8 Infrastructure - Footpaths 4.9 Infrastructure - Bus Shelters 4.10
5 RESERVE/ENDOWMENT LANDS ACCOUNT BUDGET
RESERVE BUDGET
Area Improvement Wembley/West Leederville Area 5.1 Aged Care Services and Facilities 5.1 Perry Lakes Land Proceeds 5.1
Community Facilities General 5.2 Wembley Community Centre 5.2 Cambridge Senior Services 5.2 Wembley Golf Complex 5.2 The Boulevard Centre 5.2
Asset Management Building 5.3 Plant 5.3 Light Fleet 5.3 Equipment 5.3 YMCA 5.3
Waste Management 5.4
Clubs and Associations Reserve Buildings 5.4 Synthetic Courst and Lighting Funds 5.4 Car Park and Surroundings 5.4
Development Contributions Reserve Medical Zone (SJOG) 5.5 Floreat ForumDistrict Centre Zoning 5.5 Southport Street Node 5.5 Cambridge High Street Node 5.5 Wembley Town Centre 5.5 Other/Traditional Strip Commercial Centres 5.5
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5 RESERVE/ENDOWMENT LANDS ACCOUNT BUDGET Continued…
ENDOWMENT LANDS ACCOUNT BUDGET
Endowment Lands Account 5.6
6 MISCELLANEOUS SCHEDULES
Budget Summary 6.1 General Purpose Funding 6.2 Major Projects 6.3 Carried Forward 6.4 Disposal of Assets 6.6
Operating Revenue Schedules Contributions/Grants for the Development of Assets 6.8
Operating Expenditure Schedules Employee Expenses 6.9 Information Systems 6.10 Building Maintenance 6.12 Non-Capital Works 6.13 Depreciation 6.15 Activity Based Costing 6.17 Loan Schedule 6.20 Clubs Lease Schedule 6.21
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7 FEES AND CHARGES
General Fees and Charges Administration 7.1 Rates 7.1 Underground Power 7.1
Community Development Fees and Charges Library 7.2 Youth Services 7.2 Street Party Road Closure 7.2 Fitting and Checking of Vehicle Child Restraints 7.2 Cambridge Senior Services 7.3
RangerServices Fees and Charges Dog Registrations 7.4 Dog Pound 7.4 Cat Registrations 7.4 Cat Impound and Cat Management Facility Fees 7.4 Cat Sterilisation 7.4 Administration Fees - Animal Local Laws 7.4 Administration Fees - Parking Local Law 7.4 Infringement Agency Costs 7.4 Tow Away of Vehicles 7.5 Bush Fires Act Charges 7.5 Impounding Fees 7.5 Helicopter Landing Fees 7.5 Parking Fees 7.5
Halls and Community Centres The Boulevard Centre 7.6 Wembley Community Centre 7.7 Leederville Town Hall 7.8
Sportsgrounds and Reserves Liquor Permits 7.9 Filming Licence 7.9 Wedding Licences 7.9 Commercial Reserve Hire 7.9 Commercial Group Fitness Licence 7.9 Functions on Reserve 7.9 Driver Training 7.9 Promotion and Public Sampling 7.9 Charges for Reserves 7.10 Special Events 7.10 Reserve Bond 7.10 Floreat Beach Volleyball Courts 7.10 Cancellation Fees 7.10 Storage at Alderbury Reserve 7.10 Henderson Parlk Lights 7.10 Holyrood Park Facility 7.10 City Beach Rooftop Terrace (Exclusive Use) 7.10
Wembley Golf Course 7.11
Bold Park Aquatic Centre 7.13
Quarry Amphitheatre 7.14
Planning, Health and Building Fees Planning Services 7.16 Development Application Fees 7.16 Administration Fees - Town Planning Services 7.16 Development Assesment Panel Application Fees 7.16 Cash-In-Lieu of Parking 7.16 Other Information 7.16
Building Service Fees and Charges Building Applications 7.17 Building Service Levies 7.17 Other Licences/Applications 7.18 Administration Fees - Building Services 7.18 Local Law - General Applications for Approval 7.18 Archive Search - Building Plans or Historical Building Information 7.18
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7 FEES AND CHARGES Cont'd…
Environmentl Health Services Fees and Charges General Applications for Permits 7.19 Health Local Law - Local Law Applications 7.19 Food Act 2008 Fees 7.19 Offensive Trades 7.19 Application to construct/Alter/Extend a Public Building 7.19 Septic Tank &ATU Application Fees 7.19 Noise Regulation Fees 7.19 Administration Fees - Environmental Health Services 7.20
Works Fees and Charges Secure Sums (Works Bonds) 7.21 Depot 7.22 Parks and Reserves Access Fees and Bonds 7.22 Sanitation Charges 7.23
______INTRODUCTION Town of Cambridge Budget Report
TOWN OF CAMBRIDGE
COUNCIL
Mayor Keri Shannon
COUNCILLORS
COAST WARD WEMBLEY WARD
Cr Rod Bradley Cr Tracey King Cr Sonia Grinceri Cr Jane Powell Cr Pauline O'Connor (Deputy Mayor) Cr Corinne MacRae Cr Andres Timmermanis Cr Louis Carr
EXECUTIVE
Chief Executive Officer Jason Buckley
Director Projects Brett Jackson
Corporate and Strategic Director Jason Lyon Manager Finance Roy Ruitenga Manager Information Technology and Communications Steve Platts Manager Human Resources Ann Blakeney-Britter Manager Governance and Contracts Stuart Hobley
Community Development Director Cam Robbins Manager Library Services Nerida Clifford Manager Community Development Carole Lambert General Manager Wembley Golf Course Matthew Day
Development and Sustainability Director Ian Bignell Manager Development Stev Rodic Manager Compliance John Giorgi
Infrastructure Director Chris Colyer Manager Infrastructure (Assets and Design) Peter Maloney Manager Infrastructure Works Jonathon Bell Manager Infrastructure Parks Vacant
Page 1.1 Town of Cambridge Budget Report
DECLARATION OF RATES AND CHARGES
In accordance with Section 6.2(1) of the Local Government Act 1995, the Town of Cambridge proposes to adopt the Budget for the period ending 30 June 2017 by an Absolute Majority at a Council meeting to be held on Tuesday 26 July 2016.
The following rates and charges are imposed in respect of the Budget.
(i) General Rate
(a) A rate of 6.0189 cents in the dollar on all rateable property within the Town of Cambridge assessed on the Gross Rental Valuation (GRV) method (ie. excluding the lands specified in the Cambridge Endowment Lands Act).
(b) A rate 0.2325 cents in the dollar on all rateable property within the Town of Cambridge as specified in the Cambridge Endowment Lands Act assessed on the Unimproved Valuation (UV) method.
(ii) Minimum Rate
A minimum rate of $962 on all rateable property.
(iii) Waste Disposal Fee and Collection Charges
In accordance with Section 68 of the Waste Avoidance and Resource Recovery Act 2007 and the Town of Cambridge Health Local Law, the Town has imposed a Waste Charge levied on all rateable properties in the district that have, or are entitled to have a domestic general waste bin.
Waste Service Collection Charge: 120 lt general waste bin service (side lift or rear lift service ) $100 per annum 240 lt general waste bin service (side lift or rear lift service) $500 per annum
660 lt general waste bin service (weekly collection) $1,000 per annum 660 lt general waste bin service (single collection) $20 per collection
240 lt recycling bin service (side lift or rear lift service) $nil per annum 360 lt recycling bin service (side lift or rear lift service) $nil per annum
660 lt recycling bin service (weekly service) $690 per annum 660 lt recycling bin service (single collection) $14 per collection
240 lt green waste bin service (with 120lt general waste) $65 per annum 240 lt green waste bin service (with 240lt general waste) $65 per annum
(iv) Waste Service Charge for Non-Rateable Properties and Ratable Properties with Additional Services:
The following charges are levied on Non-Rateable Properties that receive a rubbish service, or Rateable Properties with a service in addition to the standard entitlement. Charges are levied on a per annum or pro rata amount per service.
120 lt general waste bin service (side lift service) $200 per annum 120 lt general waste bin service (rear lift service) $200 per annum 240 lt general waste bin service (side lift or rear lift service) $500 per annum 240 lt recycling bin service (side lift or rear lift service) $48 per annum 360 lt recycling bin service (side lift or rear lift service) $58 per annum 240 lt green waste bin service $70 per annum
Page 1.2 Town of Cambridge Budget Report
Supply of an additional 240 lt general waste bin $70 Supply of an additional 240 lt recycling bin in excess of policy $70 Supply of an additional 360 lt recycling bin in excess of policy $115 Supply of an additional 240 lt green waste bin $70 Supply and deliver 660 lt waste bin $610
Exchange 120 lt for a 240 lt general waste bin $87 Exchange 240 lt for a 120 lt general waste bin $nil
(vi) Instalment Administration Fee and Interest
An Administration Fee of $8.00 per instalment and instalment interest of 5.5% be charged on rates and service charges for those ratepayers selecting the instalment option in accordance with Section 6.45(3) and 6.13 of the Local Government Act 1995. The administration fee or instalment interest will not apply to entitled pensioners or eligible seniors.
(vii) Late Payment Interest
Late payment interest of 11% per annum, calculated on a daily basis, to be charged on rates and service charges which are outstanding from the due date (35 days after issue of the assessment notice) until the date prior to the outstanding amounts being paid, in accordance with Section 6.51(1) of the Local Government Act 1995. Late payment interest shall not apply to entitled pensioners or eligible seniors.
(viii) Fees and Charges
The fees and charges to be imposed have been adopted in accordance with the supporting schedule of fees and charges included in the Budget.
KERI SHANNON JASON BUCKLEY MAYOR CHIEF EXECUTIVE OFFICER
26 July 2016
Page 1.3 Town of Cambridge Budget Report
2016/2017 - DRAFT BUDGET REPORT
1. BUDGET SNAPSHOT
The following table provides a quick overview of the main features of the 2016/2017 draft budget.
1. Rate Revenue $24,554,000
2. Increase in the GRV Rate in the Dollar 2.70%
3. Operating Revenue (excl. Rates, Asset Sales & Capital Contributions) $23,052,500
4. Net Gain on Asset Sales $16,224,000
5. Contributions and Grants for Capital Works $2,969,000
6. Contribution from State Government - Perry Lakes* $22,636,000
7. Operating Expenditure $47,613,500
8. Capital Works $19,926,500
9. Transfers to the Endowment Lands Account $11,816,000
10. Transfers to Reserves $56,071,500
11. Loan proceeds $2,800,000
12. Transfers from Reserves $4,182,500
13. Transfers from the Endowment Lands Account $4,880,000
*A contribution in the form of three lots was received from the State Government for part settlement under the Perry Lakes Redevelopment Act in 2015/2016. The lots were valued at $27,364,000. A cash balance of $22.6 million will be received in 2016/2017.
Page 1.4 Town of Cambridge Budget Report
2. OVERVIEW
Impact of Major Projects on the 2016/2017 Budget
The Town has a number of major projects in progress that are due to be completed in the forthcoming year.
The impact of these major projects upon the 2016/2017 budget is as follows:
Wembley Golf Course
The new hospitality and function centre and the miniature golf project are expected to be completed in the first quarter of the 2016/2017 financial year. The revenues of the Wembley Golf Course increase substantially through rent, corporate golf bookings and user pays fees. The Town borrowed funds from the West Australian Treasury Corporation and structured internal loans, funded through the Endowment Lands Account. The increased revenues fund the financing commitments and the increase in operational costs.
Subsequently, the net surplus from operations for this year is expected to increase from $1.5 million to $2.8 million. A dividend of $1.67 million is paid to the Town and the remainder of the surplus is applied to paying down debt.
Wembley Sports Park Pavilion
A budget of $1.3 million has been set aside for the completion of the refurbishment of the existing Wembley Sports Park Pavilion and the construction of a new pavilion, funded by a $250k club contribution and $1.05 from the Area Improvement Reserve. The facilities will include a new hall, kitchen and bar, home and away change rooms, significant undercover spaces with views over all playing fields, tiered spectator seating overlooking Wembley Oval, storage facilities and refurbished public toilets. The project is envisaged to be completed within the first half of the financial year with the overall project costing $3 million.
City Beach Surf Club and Commercial Precinct.
The budget includes $670,000 to complete the precinct and car park areas. This includes adding a further 120 bays to the Fred Burton carpark, installing lighting and upgrading the sewer capacity.
Page 1.5 Town of Cambridge Budget Report
2. OVERVIEW (continued)
General Overview
The 2016/2017 draft budget for the Town of Cambridge has been developed by applying a 2.7% increase in the rate in the dollar applied to the gross rental value (GRV) of rateable properties. This increase reflects the underlying increase in costs and allows the rate funds allocated to infrastructure renewal to be increased.
Rate revenue represents 18% of the Town’s main sources of funds. Other funding sources include:
Cash operating revenues of $48.8 million, including a $22.6 million contribution from the State Government for settlement under the Perry Lakes Redevelopment Act. $43.2 million proceeds from the sale of land assets. The Endowment Lands Account, funding $4.9 million of capital works, primarily for the Town's major projects program. Reserve funding of $4.2 million, of which $2.9 million is for capital works.
These funds are shown in the chart below:
Page 1.6 Town of Cambridge Budget Report
2. OVERVIEW (continued)
Budgeted cash operating expenses total $39.1 million. In addition, an amount of $11.8 million is transferred to the Endowment Lands Account, with $10.5 million from land sales and the balance from internal loans and interest earnings. Similarly, $56 million is transferred to Reserves with $30.4 million from land sales, (Perry Lakes, Catalina Estate, Tamala Park), a $22.6 million cash contribution from State Government regarding Perry Lakes Re- development, with the remaining balance from plant proceeds, club contributions, interest, and rates.
Capital works total $19.9 million and features the completion of the following major projects, $1.3 million for the Wembley Sports Park Pavilion, $2.8 million for the Wembley Golf Course Miniature Golf project and $670k for the City Beach Surf Club and Commercial Precinct (carpark/sewer extension and lighting) with the balance being made up primarily of parks and roads infrastructure works.
The main items in the capital works program for this year are listed on the following page.
Page 1.7 Town of Cambridge Budget Report
2. OVERVIEW (continued)
Capital Budget Major Works $100,000 plus Budget Funding Funding 2016/2017 Source Amount $
BUILDINGS Wembley Sports Park - Pavilion 1,300,000 Area Res/Contribution (1,300,000) Wembley Golf Course Hospitality 500,000 Endow (500,000) Floreat Surf life Saving Club - Replace roof 316,500 CF/Club Res (316,500) City Beach Oval Pavilion - Concept Plan and Construction 200,000 Endow (200,000) Quarry Amphitheatre - Fire Management Assets 130,000 CF/Endow (130,000) Building Efficiency Program 125,000 Rebate (22,000) Cambridge Scouts & Guides Hall Additions 105,000 CF/Contribution (105,000)
INFRASTRUCTURE - PARKS AND RESERVES Wembley Golf Course Miniature Golf 2,800,000 Loan (2,800,000) Wembley Sports Park - Infrastructure Works 560,000 Area Res (560,000) City Beach Infrastructure (Carpark/Sewer Extension) 500,000 (500,000) Perry Lakes Skate Park Stage 2 457,000 Gr a nt/CF (457,000) Rutter Park Improvements 309,000 (309,000) Bent Park - Replace Irrigation System (high priority) 292,000 Fred Burton Park West Coast Highway Median- Replace Irrigation System 227,000 Contribution (104,000) Fred Burton Park - Car Park Lighting 170,000 Lake Monger Reserve - Upgrade Shared Path 140,000 Perry Lakes Skate Park Flood Lights 126,000 Contribution (42,000)
INFRASTRUCTURE - ROADS AND LANES Grantham / Harborne - Intersection safety 664,000 CF/Blackspot (664,000) Northwood Street (Cambridge to Lake Monger) 320,000 R2R (320,000) The Boulevard (Durston to Templetonia) 291,000 CF/MRWA Rehab (291,000) Jersey Street (Grantham to Cambridge) 287,000 MRWA Rehab (191,500) Gregory Street (Dodd to Lake Monger) 253,000 R2R (253,000) Waring Lane (Off Ruislip between Daglish & McKenzie) 200,000 Geekie Lane (Off Ruislip between McKenzie & Essex) 200,000 Steele Lane (Off Ruislip between Essex & Nanson) 200,000 Crofts Lane 199,000 CF (199,000) Waddington Lane 185,000 CF (185,000) Underwood Ave/Brookdale Rd/Brockway Rd - MRWA Rd Improvement 166,000 CF (50,000) Pre-works for Asphalt Program 2017/2018 150,000 Selby Street (The Boulevard to Ruislip) 135,000 MRWA Rehab (90,000) Lake Monger Drive Eastbound (Kimberley to Freeway) 134,000 MRWA Rehab (89,000) Lifford Road 130,000 Loveridge Lane 130,000 CF (130,000) Grantham Street (Kirkdale to The Boulevard) 113,000 MRWA Rehab (75,500) Jersey Street (Herdsman to Grantham) 112,000 Oceanic Dr/Marapana Rd - Install traffic islands 110,000 Blackspot (73,000) Athlone Road 104,000 Rochdale Road (230m east of WCH to Wollaston) 104,000 MRWA Rehab (69,000)
INFRASTRUCTURE - DRAINAGE Drainage Pipe and Pit Rehabilitation 192,000 CF (92,000) 77 and 79 McCourt Street - improve drainage 100,000
Page 1.8 Town of Cambridge Budget Report
3. GENERAL FUNDING
Local Government budgets typically feature a source of general funds (otherwise known as General Purpose Funds) which are discretionary funds applied to works and services.
General Funding this year comprise of rates, general purpose grants, general financing and the Wembley Golf Course dividend.
Out of the $28.5 million of general funds, $19.5 million (68%) is allocated to operations and $6.2 million (22%) is applied to capital works. This leaves the remaining funds of $2.8 million (10%) available for loan repayments and transfers to general reserves.
Sources of General Purpose Funds
Application of General Purpose Funds
Page 1.9 Town of Cambridge Budget Report
3. GENERAL FUNDING (continued)
Application of General Purpose Funds Budge t Budge t Budge t Budge t 2015/2016 2016/2017 % Change $ Change $ $ +/(-) +/(-)
General Purpose Funding Rates 23,396,500 24,554,000 4.9% 1,157,500 General Purpose Grant 960,000 959,500 (0.1%) (500) General Financing* 1,162,500 1,318,500 13.4% 156,000 Wembley Golf Course Dividend 1,627,000 1,674,000 2.9% 47,000 Total General Purpose Funds 27,146,000 28,506,000 5.0% 1,360,000
Application of General Purpose Funds Applied to Operations 18,945,000 19,453,000 2.7% 508,000 Applied to Reserves 1,339,000 1,509,500 12.7% 170,500 Applied to ELA 917,000 1,316,000 43.5% 399,000 Applied to Loan Principal repayments 17,000 19,500 14.7% 2,500 21,218,000 22,298,000 5.1% 1,080,000 Applied to Capital Works: Land & Buildings 265,000 233,000 (12.1%) (32,000) Furniture and Equipment 922,500 985,500 6.8% 63,000 Plant and Equipment 15,000 47,000 213.3% 32,000 Infrastructure - Parks and Reserves 996,000 1,468,000 47.4% 472,000 Infrastructure - Roads and Lanes 2,636,500 2,462,500 (6.6%) (174,000) Infrastructure - Drainage 345,000 312,000 (9.6%) (33,000) Infrastructure - Footpaths 718,000 670,000 (6.7%) (48,000) Infrastructure - Bus Shelters 30,000 30,000 0.0% 0 5,928,000 6,208,000 4.7% 280,000
Total Application of Funds 27,146,000 28,506,000 5.0% 1,360,000
* 2015/16 adjusted to reflect the full years grant. Portion of grant was received in advance.
In terms of the application of these discretionary funds, the Town has increased the amount allocated to the capital and non-capital works program over a number of years. It achieved a position where it could fully fund its depreciation from rates in 2011/2012. However, investment in new/renewed infrastructure, coupled with a revaluation of its fixed asset holdings (excluding land) by $39 million over the last two years, has increased depreciation.
Page 1.10 Town of Cambridge Budget Report
3. GENERAL FUNDING (continued)
Budge t Budge t Budge t 2014/2015 2015/2016 2016/2017 Depreciation (A) $6,908,016 $7,800,000 $8,600,000
Capital Asset Works $5,701,400 $5,928,000 $6,208,000 Non-Capital Asset Works $921,200 $1,104,000 $1,100,500 Reserve Transfers: future renew a $766,000 $774,000 $748,500 Total Works & Provisions (B) $7,388,600 $7,806,000 $8,057,000
Difference (A) - (B) -$480,584 -$6,000 $543,000 Percentage of Rates 33.4% 34.2% 33.9%
Assets will continue to be revalued based on a three year cycle and it’s the Town's objective to ensure depreciation is fully funded. Looking ahead, this will require an increase in the amount of rate funding allocated to capital works over successive years.
4. OPERATIONS
4.1 Operating Revenues
OPERATING REVENUE Budge t Budge t Budge t Budge t $ Change % Change 2015/2016 2016/2017 +/(-) +/(-) Rates $23,396,500 $24,554,000 $1,157,500 4.95% Operating Grants,Subsidies and Contributions $2,553,500 $2,590,500 $37,000 1.45% Contributions $4,801,000 $2,969,000 ($1,832,000) (38.16%) Profit on asset disposals $2,627,000 $16,224,000 $13,597,000 517.59% Fees and charges $15,574,000 $18,540,000 $2,966,000 19.04% Interest earnings $1,332,500 $1,488,500 $156,000 11.71% Other revenue/income $325,000 $23,069,500 $22,744,500 6998.31% 50,609,500 89,435,500 $38,826,000 76.72%
Page 1.11 Town of Cambridge Budget Report
4. OPERATIONS (continued)
4.1 Operating Revenues (continued)
Rates
The proposed increase in the Gross Rental Value (GRV) rate-in-the-dollar of 2.7% has been based on an estimate of the underlying increase cost of local government services. The rate increases for the Town since its establishment is detailed below:-
Fees and Charges
Overall fees and charges have increased by 19% or $2.9 million. This will be the first full year of operation for both the newly upgraded Bold Park Aquatic Centre and the new City Beach Commercial Restaurants, which are expected to add an additional $449k and $411k in revenue respectively. Additional revenue of $1.9 million from the Wembley Golf Course has also been budgeted, with both the new hospitality facility and miniature golf facility becoming operational during the year. This is offset to some extent by a decrease of $200k in revenue from planning and building fees, reflective of the current property development market.
Profit on Asset Disposals
This year’s budget provides for a gain on disposal of assets of $16.2 million predominantly related to land sales from Perry Lakes ($4.1 million), St John Woods ($10.5 million) and Catalina Estate ($1.6 million).
Interest Earned
The budget for interest earnings increases only marginally from $1.3 million to $1.49 million due to low interest rates and a reduced Endowment Lands Account balance, compared to previous years. An increase in reserve interest earnings of $242k, accounts for most of the interest earnings, with a $53 million cash injection to reserve funds from Perry Lakes land proceeds and a State Government contribution.
Grants & Contributions
Non-operating grants and contributions for this year of $3 million includes $1.6 million of grant funding for road infrastructure works, $349k funding from Department of Sports and Recreation for the completion of the Perry Lakes Skate Park and a Waste Authority grant of $116k funding bin purchases.
Other Revenue
Other revenue for this year is $23 million which includes a $22.6 million State Government capital contribution relating to the Perry Lakes Re-development Page 1.12 Town of Cambridge Budget Report
4. OPERATIONS (continued)
4.2 Operating Expenditures
OPERATING EXPENDITURE Budge t Budge t Budge t Budge t 2015/2016 2016/2017 $ Change % Change $$ +/(-) +/(-) Employee costs $18,231,700 $19,567,000 $1,335,300 7.32% Materials and contracts $14,470,700 $15,299,600 $828,900 5.73% Utilities (gas, electricity, w ater etc.) $1,740,300 $1,824,700 $84,400 4.85% Depreciation on non-current assets $6,994,000 $8,639,500 $1,645,500 23.53% Interest expenses $779,500 $1,074,000 $294,500 37.78% Insurance expenses $509,500 $478,200 ($31,300) (6.14%) Other Expenditure $640,800 $730,500 $89,700 14.00% Loss on disposal of assets 138,500 115,000 ($23,500) (16.97%) $43,505,000 $47,728,500 $4,223,500 9.71%
Employee Costs
The overall increase in employee costs of 7% factors in a general 2% increase in wages.
A full year's compliment of Bold Park Aquatic Centre staff is provisioned, following the commissioning of the new facility in November 2015, and additional positions within asset management, strategic town planning, the Wembley Golf Course and parking services are incorporated. The chart below shows employee expenses which enable the Town to deliver its services and capital works, and includes all costs for salaries, long service leave, superannuation, workers compensation, training, fringe benefits tax, uniform/clothing and car allowance.
Employee Establishment Numbers
The Town's operations are divided into a number of service areas. A summary of the established employee numbers divided into each of these areas is provided below. The FTE Column represents Full Time Equivalent staff numbers as the Town employs part time staff in various areas. The No. column represents actual numbers of employees.
Page 1.13 Town of Cambridge Budget Report
4. OPERATIONS (continued)
4.2 Operating Expenditure (continued)
Budget Budget 2015/2016 2016/2017 FTE No. FTE No.
Governance - Chief Executive 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 Corporate and Strategic - Director 1.0 1.0 2.0 2.0 - Finance, Property & Other Services 11.9 13.0 12.0 13.0 - Information Systems 5.0 5.0 5.0 5.0 - Records 2.6 3.0 2.6 3.0 - Customer Services 4.2 5.0 4.2 6.0 - Human Resources 2.8 4.0 2.8 3.0 - Governance 4.6 5.0 3.6 4.0 32.1 36.0 32.2 36.0 Community Development - Director 1.0 1.0 1.0 1.0 - Community Development 4.9 6.0 5.1 6.0 - Bold Park Aquatic Centre 11.3 20.0 15.7 27.0 - Community Facilities 4.8 6.0 4.6 6.0 - Senior Services 12.2 18.0 11.7 17.0 - Youth Services 2.0 3.0 2.0 3.0 - Cambridge Library 13.5 21.0 13.5 21.0 - Wembley Golf Complex 29.9 31.0 31.9 34.0 79.6 106.0 85.5 115.0 Development and Sustainability - Director 4.0 4.0 4.0 4.0 - Planning 6.7 9.0 7.7 10.0 - Building 1.8 3.0 2.0 3.0 - Health 2.0 2.0 2.0 2.0 - Compliance 3.0 3.0 3.0 3.0 - Rangers 8.4 9.0 11.4 12.0 - Sustainability & Travel Smart 1.4 3.0 1.5 2.0 27.3 33.0 31.6 36.0 Infrastructure - Director 2.0 2.0 2.0 2.0 - Works and Engineering (Admin) 8.0 8.0 8.0 8.0 - Works and Engineering (External) 9.0 9.0 9.0 9.0 - Parks and Landscape (Admin) 3.0 3.0 3.0 3.0 - Parks and Landscape (External) 20.0 20.0 20.0 20.0 - Administration 2.0 2.0 2.0 2.0 - Building Management 3.0 3.0 3.0 3.0 - Waste Management 2.0 2.0 2.0 2.0 - Asset Management 2.2 3.0 3.0 3.0 51.2 52.0 52.0 52.0
Total 194.2 231.0 204.3 242.0
Notes: 1. Management and staffing of the Wembley Golf Course Hospitality Facility is outsourced under a management contract. 2. Waste Disposal Services and Beach Inspections are under contract.
Page 1.14 Town of Cambridge Budget Report
4. OPERATIONS (continued)
4.2 Operating Expenditure (continued)
Materials and Contracts
Materials and contracts costs have increased by 5.7% or $829k compared to last year's budget. This includes a full year's operating costs for the newly upgraded Bold Park Aquatic Centre, the City Beach Precinct and the Wembley Golf Course miniature golf. Funds have also been set aside for the Leederville Link Economic Feasibility and Cost Plan ($250k) and an additional $150k towards town planning scheme projects. A further $292k of uncompleted operating programs and projects has been carried forward from the 2015/2016 year.
Interest Expenses
Interest expense has increased by 37.8% compared to last year's budget, which includes internal loans sourced from the Endowment Lands Account (ELA) to fund the City Beach Commercial Precinct and the Wembley Golf Course hospitality facility. An external loan totaling $3.5 million relating to funding of the Wembley Golf Course miniature golf project has also been taken up in June 2016 and impacts interest expense budget for the 2016/2017 financial year (refer also page 1.20 on loans and page 1.22 on the ELA).
5. CAPITAL AND NON CAPITAL WORKS
Expenditure over $5k on asset creation, replacement or renewal is classified as Capital Works. Non-Capital Works are identified as separate items in the operating expenses, representing asset maintenance and improvement works that are not recurrent, and are below the capital threshold. Details are on pages 6.14 and 6.15.
The following summarises the allocation of funds towards the renewal, upgrade and development of assets for both capital and non-capital works.
Budget Budget 2015/2016 2016/2017 Source of Funds Rates 7,032,000 7,308,500 Endowment Lands Account 19,166,000 1,380,000 Reserves 4,361,500 3,419,000 Grants/Contributions 4,444,500 3,025,000 Sale of Plant 346,000 591,000 Carried Forward Funds 2,863,500 3,287,500 Loans 2,000,000 2,800,000 Total 40,213,500 21,811,000
Application of Funds Capital Works 38,647,500 19,926,500 Non Capital Works 1,566,000 1,884,500 Total 40,213,500 21,811,000
Page 1.15 Town of Cambridge Budget Report
5. CAPITAL AND NON CAPITAL WORKS (continued)
This year, the increase in rate funding allocated to the capital and non-capital programs has primarily been allocated to ongoing development of the Town's parks, roads and laneways improvements and replacing footpaths.
5.1 Capital Works
The capital works sources and application of funds are shown below:
Budget Budget 2015/2016 2016/2017 Source of Funds Rates 5,928,000 6,208,000 Endowment Lands 19,094,000 1,380,000 Reserves 4,184,500 2,901,500 Grants/Contributions 4,418,500 2,909,000 Sale of plant 346,000 591,000 Carried Forward 2,676,500 3,137,000 Loans 2,000,000 2,800,000 Total 38,647,500 19,926,500
Application of Funds Buildings 23,751,000 2,925,000 Furniture and Equipment 1,612,000 1,740,500 Plant and Equipment 1,013,500 1,421,500 Parks and Reserves 4,351,500 6,553,500 Roads and Lanes 6,027,000 5,691,500 Drainage 928,500 760,000 Footpaths 904,000 804,500 Bus Shelters 60,000 30,000 Total 38,647,500 19,926,500
Page 1.16 Town of Cambridge Budget Report
5. CAPITAL AND NON CAPITAL WORKS (continued)
5.2 Building Capital Works
Wembley Sports Park Pavilion
A budget of $1.3 million has been set aside for the refurbishment of the existing Wembley Sports Park Pavilion and the construction of a new pavilion. The facilities will include a new hall, kitchen and bar, home and away change rooms, significant undercover spaces with views over all playing fields, tiered spectator seating overlooking Wembley Oval, storage facilities and refurbished public toilets. The project is envisaged to be completed in the first half of the financial year with the overall project costing $3 million.
Wembley Golf Course Hospitality Project
Completion of new hospitality premises at the Wembley Golf Course is scheduled for completion in early 2016/2017, with $500k set aside from the Endowment Lands Account. The total project cost is $11 million. The current concept consists of a modern restaurant and bar, function centre, kiosk and revitalized golfer change rooms.
5.3 Furniture and Equipment Capital Purchases
The main budget items are:
Microsoft application software upgrades for computers throughout the Town at a total cost of $200k. Corporate system upgrade and enhancements at a total cost of $234k. Parking Ticket Machines $100k Waste and Recycle Bins $134k. Upgrade the microphone/AV system for Council Chambers $90k.
5.4 Plant and Equipment Capital Purchases
An amount of $1.4 million has been budgeted for plant and equipment acquisitions for the 2016/2017 financial year, with $591k being received from the trade-in of vehicles and plant.
5.5 Infrastructure Capital Works
Parks and Reserves
Proposed works amount to $6.6 million. The significant projects included are:
Perry Lakes Reserve - Skate Park Extension (Stage 2) and Flood Lights. An amount of $583k has been set aside for Stage 2 of the skate park extension which includes a peanut bowl skate park, installation of flood lights, paths, shade shelter, landscaping and spectator seating, with $349k funded by a grant from the Lotteries Commission and $150k carried forward funds.
Bent Park - Replace Irrigation System. An amount of $292k has been set aside for the replacement of the irrigation system which is thirty eight years old and subject to regular break downs and repairs.
Lake Monger Reserve – An amount of $140k is set aside in the budget for upgrading the shared path.
Rutter Park Improvements - An amount of $309,000 has been carried forward for the improvements of the park which include picnic and barbeque facilities, a flying fox playground, an interactive nature playground and a shared path network.
Page 1.17 Town of Cambridge Budget Report
5. CAPITAL AND NON CAPITAL WORKS (continued)
5.5 Infrastructure Capital Works (continued)
Wembley Golf Course Miniature Golf Project – An amount of $2.8 million has been allocated for the construction of a landscaped miniature golf course. The total cost of the project has been budgeted at $3.5 million and is scheduled for completion by October 2016.
Wembley Sports Park - An amount of $560k has been set aside for the infrastructure works associated with the Wembley Sports Park development with the Matthew Netball Centre having been completed during the 2013/2014 financial year.
City Beach Infrastructure - Carpark and Sewer Extension - An amount of $670k has been set aside for infrastructure works associated with the City Beach Commercial Precinct. An additional 120 bays will be added to the Fred Burton carpark and lighting installed.
Fred Burton West Coast Highway Median - replace irrigation system. An amount of $227k has been set aside to replace the forty year old irrigation system which is costly to maintain with $104k funded by a contribution from Main Roads.
Roads and Lanes
The total roads and lanes spend is $5.7 million for the budget year, of which $2 million is funded by government grants and contributions and $1.2 million of funding carried forward from the 2015/2016 financial year.
Major new road works projects include $166k towards road improvements for Underwood Avenue/Brookdale Road/Brockway Road and $110k for the installation of traffic islands in Oceanic Drive/Marapana Road, with $73k funded by a Blackspot grant. Major works carried forward from the 2015/2016 financial year include Grantham/Harborne - Intersection Safety with a budget of $664k with $420k funded by a Blackspot grant.
The road surfacing budget totals $3 million, enabling roads to be resurfaced in accordance with the Town's road resurfacing program. The major resealing works occur at Jersey Street (Grantham Street to Cambridge Street) with a budget of $287k with $191k funded by Main Roads, The Boulevard (Durston to Templetonia) with a budget of $291k with $117k funded by Main Roads carried forward from the 2015/2016 financial year.
Roads to recovery projects include Northwood Street (Cambridge Street to Lake Monger Drive) with a budget of $320k and Gregory Street (Dodd Street to Lake Monger Drive) with a budget of $253k and Crofts Lane carried forward from 2015/2016 financial year with a budget of $199k.
The budget also provides for the upgrade of five new laneways including Waring, Geekie and Steele Lanes, each with a budget of $200k. Loveridge Lane with a budget of $130k and Waddington Lane with a budget of $185k are carried forward from the 2015/2016 financial year.
Drainage
The 2016/2017 budget sets aside $760k for drainage works, in accordance with the Town's five year drainage program, which includes $100k for drainage improvement at 77 and 79 McCourt Street. An amount of $192k is set aside for drainage pipe and pit rehabilitation with $92k funding carried forward from the 2015/2016 financial year.
Footpaths
An amount of $804k has been budgeted for with respect to the Town’s footpath infrastructure. Replacement of slab paths with insitu concrete costs $738k.
Page 1.18 Town of Cambridge Budget Report
5. CAPITAL AND NON CAPITAL WORKS (continued)
5.6 Non-Capital Works
The non-capital works sources and application of funds are shown below:
Budget Budget 2015/2016 2016/2017 Source of Funds Rates 1,104,000 1,100,500 Endowment Lands Account 72,000 0 Reserves 177,000 517,500 Grants/Contributions 26,000 116,000 Carried Forward 187,000 150,500 Total 1,566,000 1,884,500
Application of Funds Parks & Reserves Ocean Beaches 20,000 20,000 Sports Grounds 35,000 104,000 Parks 392,000 572,000 447,000 696,000 Roads & Road Reserves Road Infrastructure 274,000 158,500 Road Reserves 183,000 208,000 457,000 366,500
Major Project Preliminary Work 310,000 Bold Park Aquatic Centre 2,000 Wembley Golf Complex 69,000 106,000 Buildings 593,000 404,000 Total 1,566,000 1,884,500
The most significant non capital works, i.e. those $40,000 and above are:
Budget Res/ELA Funding Funded by 2016/2017 2016/2017 Amt Rates $$$$
Leederville Link Economic Feasibility & Cost Plan 250,000 Area Res (250,000) Public Open Spaces - Year 2 of Asbestos Removal Programme 100,000 100,000 Public Open Space Tree Inventory 88,000 CF (88,000) Local Bike Plan Review 80,000 CF/Grant (80,000) Drainage Assessment & Inspection (CCTV) 75,500 CF (45,500) 30,000 Treescape Plan - Pine/Ficus/Palm Trees Management 70,000 70,000 Bore & Pump Maintenance 60,000 Com Res (60,000) Treescape Plan – Priority and Precinct Streets Planting Programs 60,000 60,000 Perry Lakes Water Replenishment investigation 60,000 Area Res (60,000) Irrigation Central Control Replace 2G Modems w ith 3G 53,000 53,000 Alderbury Sportsground Reserve Needs Assessment 50,000 50,000 Lake Monger Reserve - Management of Rehabilitated Zones 40,000 Contribution (26,000) 14,000
Page 1.19 Town of Cambridge Budget Report
6. LOANS & CAPITAL FINANCING
The 2016/17 budget incorporates loan funding for the following projects:
Wembley Golf Course Miniature Golf Project - external loan for $3.5 million of which $1.1 million was drawn down in 2015/2016 to fund completion of works.
This short term loan with the West Australian Treasury Corporation (WATC) will be progressively drawn down until the project is completed around October 2016. It is intended to pay out the loan at the end of the financial year and refinance utilizing the Town's internal loan structure, funded from the Endowment Lands Account. This is dependent on the proceeds from St Johns Wood Estate being received by the Town in the financial year. If the proceeds are delayed, then the Town will seek to refinance the loan for a further term with the WATC.
City Beach Precinct - in 2015/16, internal loans were funded from the Endowment Lands Account to fund City Beach Restaurants ($4.1 million) and City Beach Surf Club (50%) for $3.4 million. Interest and loan principal repayments are made to that account.
Wembley Golf Course Hospitality Facility - An internal loan sourced from the Endowment Lands Account has been established to fund the new facility at a cost of $11 million. The majority of the internal loan was been taken up in 2015/16. Interest and principal repayments have been provisioned.
7. RESERVES AND THE ENDOWMENT LANDS ACCOUNT
Reserves
The table below lists the funds transferred to the Town's main Reserve funds, including interest earnings of $293,000.
Budget 2016/2017 $
Tra nsfe rs to Re se rve s Area Improvement 54,110,000 Community Facilities 37,700 Asset Management 1,020,100 Waste Management 183,300 Clubs and Associations 660,400 Development Contributions - Parking 60,000 Development Contributions - Public Arts 0 56,071,500
Significantly, the Area Improvement Reserve receives $30.4 million from the sale of land at Perry Lakes lots 231, 232, and 233, and a further cash contribution from State Government of $22.6 million in relation to the Perry Lakes re-development. In addition, $917k has been budgeted to be received from land sales within the Catalina Estate (Tamala Park) in Wanneroo, for which the Town has a one twelfth share. It is expected this amount will increase and continue over the next 10 to 15 years as the land subdivision is completed and lots sold.
The Asset Management Reserve receives $1.02 million of funding with $573,000 from trade in proceeds and a further transfer of $360,000 to cover change-over prices for plant and vehicles.
The Waste Management Reserve receives an amount of $160,000 for the amortisation of waste bins, which are charged through the waste fee.
The Clubs and Associations - Buildings Reserve receives $398,000 of funding attributable to contributions from the Town and Community Associations under the community leasing policy.
Page 1.20 Town of Cambridge Budget Report
7. RESERVES AND THE ENDOWMENT LANDS ACCOUNT (continued)
The Clubs and Associations - Synthetic Court and Lightings Reserve receives $178,000 of funding attributable to contributions from the Town and Community Associations under the community leasing policy.
The Clubs and Associations - Car Parks and Surroundings Reserve receives $45,000 of funding attributable to contributions from the Town and Community Associations under the community leasing policy.
Below, transfers from reserves for works and services are summarised.
Budget 2016/2017 $
Tra nsfe rs from Re se rve s Area Improvement 2,017,500 Community Facilities 87,000 Asset Management 1,403,500 Waste Management 87,500 Clubs and Associations 587,000 Development Contributions - Parking 0 Development Contributions - Public Arts 0 4,182,500
Drawing on the Area Improvement Reserve are the following items:
Wembley Sports Park Pavilion $1,050,000 Wembley Sports Park Infrastructure Works $560,000 Leederville Link Project $250,000 39 Southport Street Loan Interest Repayments $47,500 Perry Lakes Water Replenishment Investigation $60,000
Drawing on the Asset Management Reserve is $423,000 for the replacement of works and parks plant and, $901,000 for the replacement of light fleet.
Likewise, drawing on the Community Facilities Reserve are the following items:
The Boulevard Centre $12,000 Wembley Community Centre $49,000 Cambridge Senior Services $26,000
The Waste Management Reserve features transfers for the purchase of new bins and bin enclosures of $87k.
The Clubs and Associations - Reserve provides a transfer of $258,500 for maintenance of sports clubs leased buildings, including non-capital works. A further transfer of $316,500 to complete capital works for the replacement of the roof at the Floreat Surf Life Saving Club and another $12,000 for replacing hot water heaters at the club.
Page 1.21 Town of Cambridge Budget Report
7. RESERVES AND THE ENDOWMENT LANDS ACCOUNT (continued)
The Endowment Lands Account
The Endowment Lands Account receives $10.5 million from the sale of St Johns Wood Estate land lots.
Another $715k of repayments from the City Beach Commercial Precinct, Wembley Golf Course hospitality and miniature golf loans is transferred to the Endowment Lands Account.
In addition, ‘internal loans’ to the Wembley Golf Course for the driving range project and hospitality facility and the City Beach Commercial Precinct which includes the commercial restaurants and City Beach Surf Club (50%), sees interest paid to the ELA of $578k.
Budge t 2016/2017 $
ENDOWMENT LANDS ACCOUNT
Internal Loan Interest paid to the ELA 578,500 Interest on Loan - Wembley Golf Course Range and Pro Shop 104,500 Interest on Loan - Wembley Golf Course Hospitality 269,500 Interest on Loan - City Beach Commercial Precinct 204,500
Principal repayments transferred to ELA 715,500 Loan Repayments - Wembley Golf Course Hospitality 376,000 Loan Repayments - City Beach Commercial Precinct 244,500 Wembley Golf Course Repayment of Miniature Golf Loan Principal 95,000
Application of funds from the ELA funds total $4.88 million and includes:
Wembley Golf Course Miniature Golf Loan repaid to WATC $3,500,000 Wembley Golf Course Hospitality Project $500,000 City Beach Amenities Infrastructure Works $500,000 City Beach Oval Pavilion - Concept Plan and Construction $200,000 Quarry Amphitheatre Fire Management Assets (carried forward) $130,000 Beecroft Park/Gayton Rd Landscape former bituminised areas $50,000
Page 1.22 Town of Cambridge Budget Report
8. INTEGRATED PLANNING AND REPORTING
This budget has been prepared as an integrated component of the Town’s Strategic Community Plan which was adopted by Council in May 2013.
The Plan, which was developed over a nine month period was adopted by Council in May 2013. It responds to the priorities of the Community revolving around Community Life, Neighbourhood Planning, the Natural Environment and Council Governance.
Specific projects and actions are included in the Town’s Corporate Business Plan, which was informed by the Financial, Workforce and Strategic Asset Plans, and by the draft Land Use Planning Strategy.
Some of the major projects and actions include:
Our Community Life City Beach Surf Club & Commercial Precinct development Improved paths and lighting at Lake Monger
Our Planned Neighbourhoods Provision to and commence the commercial centres strategy A specific budget for the Leederville Link project
Our Natural Environment Implementation of the Biodiversity Plan Implementation of initiatives to improve energy efficiency including PV Panels Further reductions in the household waste sent to Landfill
Our Council Improved website and communications; Improved asset management systems, planning and asset renewal Construction of the Wembley Golf Course Hospitality.
JASON LYON JASON BUCKLEY DIRECTOR CORPORATE & STRATEGIC CHIEF EXECUTIVE OFFICER
26 July 2016
Page 1.23 STATUTORY BUDGET Town of Cambridge Operating Budget For the Year Ending 30 June 2017
Actual Budget Est Actual Budget 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
REVENUE General Purpose Funding (25,552,776) (25,298,500) (25,319,860) (27,105,500) Governance (121,179) (75,000) (124,317) (106,000) Law, Order and Public Safety (164,628) (128,500) (152,912) (142,500) Health (77,870) (71,500) (99,851) (88,500) Education and Welfare (1,102,359) (1,142,500) (1,128,634) (1,136,000) Community Amenities (2,817,560) (2,729,000) (2,703,500) (2,627,000) Recreation and Culture (9,218,719) (9,609,500) (9,389,133) (11,803,500) Transport (2,148,117) (2,193,000) (2,223,314) (2,526,000) Economic Services (500,544) (560,000) (443,299) (461,000) Other Property and Services (2,932,886) (1,374,000) (1,056,734) (24,246,500) (44,636,638) (43,181,500) (42,641,554) (70,242,500)
EXPENDITURE General Purpose Funding 575,735 595,000 621,782 631,000 Governance 1,780,604 1,807,500 1,825,419 1,846,500 Law, Order and Public Safety 1,435,864 1,656,000 1,576,349 1,965,000 Health 568,040 531,000 554,652 484,000 Education and Welfare 1,748,962 1,763,500 1,793,257 1,796,500 Community Amenities 5,880,832 6,427,000 6,341,816 6,759,000 Recreation and Culture 17,761,961 19,439,000 18,975,304 21,221,000 Transport 8,221,307 7,657,000 7,741,339 8,874,000 Economic Services 551,212 619,500 571,814 657,000 Other Property and Services 2,633,134 2,871,000 3,177,768 3,379,500 41,157,651 43,366,500 43,179,500 47,613,500
Net (Increase)/Decrease (3,478,987) 185,000 537,946 (22,629,000)
CONTRIBUTIONS/GRANTS FOR THE DEVELOPMENT OF ASSETS Law, Order and Public Safety (1,375,000) (525,000) (525,000) Education and Welfare (6,646) (10,000) (24,000) Community Amenities (562,572) (276,000) (190,000) (198,000) Recreation and Culture (374,090) (1,770,500) (959,013) (753,000) Transport (1,113,013) (2,219,500) (1,435,493) (1,994,000) Other Property and Services (27,363,636)
Net contributions/grants (3,431,321) (4,801,000) (30,473,142) (2,969,000)
DISPOSAL OF ASSETS
Governance 7,517 19,500 1,621 (9,500) Law, Order and Public Safety 2,914 15,000 7,148 18,500 Health 4,453 4,500 Education and Welfare (1,381) 9,500 3,500 Community Amenities 4,067 (3,500) Recreation and Culture 862,574 (17,500) (36,997) (3,500) Transport 141,905 9,000 Economic Services 2,846 2,747 Other Property and Services (6,232,710) (2,524,000) (3,193,856) (16,119,000) (Gain)/Loss on Disposal (5,207,815) (2,488,500) (3,219,337) (16,109,000)
Change in net assets resulting from operations (Gain)/Reduction (12,118,122) (7,104,500) (33,154,534) (41,707,000)
______Page 2.1 Town of Cambridge Cash Flow Budget For the Year Ending 30 June 2017
Actual Budget Est Actual Budget 2014/2015 2015/2016 30 June 16 2016/2017 Notes $ $ $ $
Cash flows from operating activities Payments Employee costs (16,711,512) (17,723,800) (18,240,771) (19,567,000) Materials and contracts (16,774,203) (14,066,100) (14,881,940) (15,299,600) Utilities (gas, electricity, water, etc.) (1,487,358) (2,474,600) (1,535,723) (1,824,700) Insurance expenses 24 (468,345) (384,500) (418,066) (478,200) Interest Payments 13 (456,194) (779,500) (736,837) (1,074,000) Other expenditure (640,718) (944,000) (702,594) (730,500) (36,538,330) (36,372,500) (36,515,931) (38,974,000)
Receipts Rates 4 22,214,872 23,396,500 23,470,857 24,554,000 Grants and subsidies (operating) 2,932,639 1,759,500 1,572,950 2,104,500 Contributions, reimbursements and donations 574,000 71,400 486,000 Service charges 4 3,118 2,000 0 2,000 Fees and charges 5 15,941,039 15,744,500 15,058,261 18,540,000 Interest earnings 12(c) 1,858,278 1,332,500 1,300,594 1,488,500 Other revenue/income 661,794 882,500 884,690 23,475,500 Goods and Services Tax Refund 2,330,156 680,000 697,661 700,000 45,941,896 44,371,500 43,056,413 71,350,500
Net cash from operating activities 12(d) 9,403,566 7,999,000 6,540,482 32,376,500
Cash flows from investing activities Payments Purchase of infrastructure (6,099,029) (12,271,000) (7,009,539) (13,839,500) Purchase of buildings (962,162) (23,751,000) (22,336,310) (2,925,000) Purchase of office furniture and equipment (643,733) (1,612,000) (888,753) (1,740,500) Purchase of external plant and equipment (637,107) (1,013,500) (388,753) (1,421,500) Purchase of Investment (21,063) (2,983,000) 1,249,999 (1,356,000) Purchase of land held for resale (26,135) Work in progress (17,870,419) (3,000,000) (5,000,000) 10 (26,259,648) (44,630,500) (29,373,356) (26,282,500)
Receipts Grants/contributions for development of Assets 3,431,321 4,801,000 3,109,506 2,969,000 Repayment of investments from Tamala Park 2,583,334 600,000 Disposal of land 4,655,368 4,816,000 3,188,965 43,191,000 Disposal of external plant and equipment 292,578 75,000 200,775 55,000 Proceeds from investments matured 74,258 50,000 7 11,036,859 9,692,000 6,499,246 46,815,000
Net cash from investing activities (15,222,789) (34,938,500) (22,874,110) 20,532,500
Cash flows from financing activities Increase/(Decrease) in deposits and bonds (132,803) (100,000) (16,741) (100,000) Proceeds from borrowing 13 34,177 2,000,000 1,125,000 2,800,000 Repayments of borrowing 13 (1,138,925) (588,500) (590,485) (4,141,500) (1,237,551) 1,311,500 517,774 (1,441,500)
Net increase/(decrease) in cash held (7,056,774) (25,628,000) (15,815,853) 51,467,500
Cash at 1 July 39,601,746 32,598,300 32,544,972 16,729,100
Cash at 30 June 12(a)(b) 32,544,972 6,970,300 16,729,119 68,196,600
______Page 2.2 Town of Cambridge Rate Setting Budget For the Year Ending 30 June 2017
Actual Budget Est Actual Budget 2014/2015 2015/2016 30 June 16 2016/2017 $$$ $
REVENUE General Purpose Funding (Excluding Rates) (3,269,383) (1,902,000) (1,849,003) (2,551,500) Governance (121,179) (75,000) (124,317) (106,000) Law, Order and Public Safety (164,628) (128,500) (152,912) (142,500) Health (77,870) (71,500) (99,851) (88,500) Education and Welfare (1,100,978) (1,142,500) (1,128,634) (1,136,000) Community Amenities (2,817,368) (2,729,000) (2,703,500) (2,627,000) Recreation and Culture (9,222,232) (9,609,500) (9,389,133) (11,803,500) Transport (2,148,117) (2,193,000) (2,223,314) (2,526,000) Economic Services (500,544) (560,000) (443,299) (461,000) Other Property and Services (2,299,369) (1,374,000) (1,056,734) (24,246,500) (21,721,668) (19,785,000) (19,170,697) (45,688,500) LESS: EXPENDITURE General Purpose Funding 575,735 595,000 621,782 631,000 Governance 1,780,603 1,807,500 1,825,419 1,846,500 Law, Order and Public Safety 1,435,864 1,656,000 1,576,349 1,965,000 Health 568,040 531,000 554,652 484,000 Education and Welfare 1,747,581 1,763,500 1,793,257 1,796,500 Community Amenities 5,880,641 6,427,000 6,341,816 6,759,000 Recreation and Culture 17,765,474 19,439,000 18,975,304 21,221,000 Transport 8,221,307 7,657,000 7,741,339 8,874,000 Economic Services 551,212 619,500 571,814 657,000 Other Property and Services 2,601,923 2,871,000 3,177,768 3,379,500 41,128,380 43,366,500 43,179,500 47,613,500
(Increase)/Decrease 19,406,712 23,581,500 24,008,803 1,925,000 ADD: Contributions for the development of assets 3,431,321 4,801,000 30,473,142 2,969,000 Proceeds from sale of assets 4,947,946 5,182,000 3,389,740 43,782,000 Depreciation written back 6,908,016 6,994,000 6,646,566 8,639,500 Deposit Received in advance for land sale 1,000,000 17,934,820 16,977,000 41,509,448 55,390,500
(Increase)/Decrease 1,471,892 6,604,500 (17,500,646) (53,465,500)
LESS: CAPITAL PROGRAM Land Buildings 17,812,292 23,751,000 22,336,310 2,925,000 Furniture and equipment 745,929 1,612,000 888,753 1,740,500 Plant and equipment 637,107 1,013,500 388,753 1,421,500 Infrastructure : - parks and reserves 1,793,657 4,351,500 2,080,460 6,553,500 - roads and lanes 3,640,624 6,027,000 3,676,271 5,691,500 - drainage 450,848 928,500 582,453 760,000 - footpaths 1,093,920 904,000 609,355 804,500 - bus shelters 27,544 60,000 61,000 30,000 Land Development Costs capitalised 26,135 Land Held for Resale 27,363,636 Repayment of Debt Principal 1,138,924 588,500 590,485 4,141,500 Investment in/(Redemption of) Tamala Park Investment 2,099,903 2,983,000 (1,249,999) 1,356,000 Transfers to Reserves 5,172,206 3,518,000 4,050,536 56,071,500 Transfers to Endowment Lands Account 5,512,817 917,000 3,862,549 11,816,000 40,151,906 46,654,000 65,240,562 93,311,500 PLUS: FUNDING SOURCES Reserves Utilised 3,444,943 5,561,500 3,794,827 4,182,500 Endowment Lands Account Utilised 16,097,285 19,166,000 19,659,642 4,880,000 Loans 2,000,000 1,125,000 2,800,000 Opening Funds 3,522,897 3,134,500 3,636,000 3,429,500 Less: Closing Funds (3,636,000) 19,429,125 29,862,000 28,215,469 15,292,000
TO BE MADE UP FROM RATES (22,194,672) (23,396,500) (19,524,447) (24,554,000)
RATES RAISED (22,194,672) (23,396,500) (23,470,857) (24,554,000)
DIFFERENCE 0 0 3,946,410 0
______Page 2.3 Town of Cambridge Rating Information For the Year Ending 30 June 2017
General Rates Minimum Rates Total Rates No. Rateable Rate in $ Yield No. Rateable Min Rate Yield No. Rateable Yield Value $ $0.00 $ Value $ $ $ Value $ $
2016/2017 Budget
General Rate - Gross Rental Value Residential 6.0189 cents in the dollar 5,323 154,693,540 6.01890 9,287,896 925 11,796,666 962 889,850 6,248 166,490,206 10,177,746 Commercial 6.0189 cents in the dollar 501 50,522,039 6.01890 3,035,861 17 205,420 962 16,354 518 50,727,459 3,052,215 Interim Rates 180,000 Written Off 5,824 205,215,579 12,323,757 942 12,002,086 906,204 6,766 217,217,665 13,409,961 General Rate - Unimproved Value Residential 0.2333 cents in the dollar 4,467 4,685,220,000 0.22850 10,931,087 99 25,360,000 962 95,238 4,566 4,710,580,000 11,026,325 Commercial 0.2333 cents in the dollar 14 39,035,000 0.22850 91,073 0 962 0 14 39,035,000 91,073 Interim Rates 27,000 Written Off 4,481 4,724,255,000 11,022,160 99 25,360,000 95,238 4,580 4,749,615,000 11,144,398
10,305 4,929,470,579 23,345,917 1,041 1,001,442 11,346 24,554,359
2015/2016 Budget
General Rate - Gross Rental Value Residential 5.8607 cents in the dollar 5,226 148,725,370 5.86070 8,716,329 940 11,994,846 937 880,780 6,166 160,720,216 9,597,109 Commercial 5.8607 cents in the dollar 503 50,930,611 5.86070 2,984,884 17 205,420 937 15,929 520 51,136,031 3,000,813 Interim Rates 45,000 Written Off 5,729 199,655,981 11,701,213 957 12,200,266 896,709 6,686 211,856,247 12,642,922 General Rate - Unimproved Value Residential 0.2093 cents in the dollar 4,447 4,992,880,000 0.20932 10,450,996 99 25,790,000 937 92,763 4,546 5,018,670,000 10,543,759 Commercial 0.2093 cents in the dollar 10 34,510,000 0.20932 72,236 1 390,000 937 937 11 34,900,000 73,173 Interim Rates 201,000 Written Off 4,457 5,027,390,000 10,523,232 100 26,180,000 93,700 4,557 5,053,570,000 10,817,932
10,186 22,224,445 1,057 990,409 11,243 23,460,854 Note: Independent Retirement Living Accomodation are now shown as sepearate properties and account (in part) for the increase in the number of properties.
______Page 2.4 Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES
The significant accounting policies which have been adopted in the preparation of this budget are:
(a) Basis of Preparation
The budget has been prepared in accordance with applicable Australian Accounting Standards (as they apply to local governments and not for profit entities), Australian Accounting Interpretations, other authorative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting policies which have been adopted in the preparation of this budget are presented below and have been consistently applied unless stated otherwise.
Except for cash flow and rate setting information, the budget has also been prepared on the accrual basis and is based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and liabilities.
(b) The Local Government Reporting Entity
All Funds through which the Council controls resources to carry on its functions have been included in the financial statements forming part of this budget.
All monies held in the Trust Fund are excluded from the financial statements, but a separate statement of those monies appears at Note 20 of this budget.
(c) Property, Plant and Equipment
Each class of fixed assets within either property, plant and equipment or infrastructure is carried at cost or fair value as indicated, where applicable, any accumulated depreciation and impairment losses.
(i) Capitalisation of Non-Current Assets
Fixed assets other than infrastructure assets are capitalised if the cost exceeds $1,000 and useful life is more than one year. Infrastructure assets are capitalised if the cost or valuation exceeds the following for each type of infrastructure.
Parks and Reserves $10,000 Roads and Lanes $10,000 Drainage $10,000 Footpaths $ 2,000 Bus Shelters $ 2,000 Underpasses $10,000
The Chief Executive Officer or nominee has discretion to capitalise assets with a value of $1,000 or less having regard to the nature of the item.
(ii) Initial Recognition and Measurement between Mandatory Revaluation Dates
All assets are initially recognised at cost and subsequently revalued in accordance with the mandatory measurement framework detailed below.
In relation to this initial measurement, cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition. The cost of non-current assets constructed by the Council includes the cost of all materials used in construction, direct labour on the project and an appropriate proportion of variable and fixed overhead.
Individual assets acquired between initial recognition and the next revaluation of the asset class in accordance with the mandatory measurement framework detailed above, are carried at cost less accumulated depreciation as management believes this approximates fair value. They will be subject to subsequent revaluation of the next anniversary date in accordance with the mandatory measurement framework detailed below.
Page 2.5
Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(c) Property, Plant and Equipment (continued)
(iii) Depreciation
The depreciable amount of all fixed assets including buildings but excluding freehold land, are depreciated on a straight line basis over the individual asset's useful life from the time the asset is held ready for use. Leasehold improvements are depreciated over the shorter of either the unexpired period of the lease or the estimated useful life of improvements.
When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of revaluation is treated in one of the following ways:
(a) Restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount; or
(b) Eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset:
Major depreciation periods used for each class of depreciation assets are:
CATEGORY USEFUL LIFE DEPRECIATION RATE
Buildings 25-50 Years 4%-2%
Office Furniture and Equipment 3-10 Years 33.3%-10%
Plant and Equipment 3-10 Years 33.3%-10%
Infrastructure - Parks and Reserves 5-75 Years 20%-1.3% - Roads and Lanes 20-50 Years 5%-2% - Drainage 50-75 Years 2%-1.3% - Footpaths 50 Years 2% - Bus Shelters 20 Years 5% - Underpasses 60 Years 1.6%
The asset residual values and useful lives are reviewed and adjusted if appropriate, at the end of each reporting period.
An Asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than its estimated recoverable amount.
Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These gains and losses are included in the statement of comprehensive income in the period in which they arise.
When revalued assets are disposed of, amounts included in the revaluation surplus relating to that asset are transferred to retained surplus.
(iv) Mandatory Requirement to Revalue Non-Current Assets
Effective from 1 July 2012, the Local Government (Financial Management) Regulations were amended and the measurement of non-current assets at Fair Value became mandatory. The fair value in relation to fixed assets over three years has been applied as follows: (a) for the financial year ending on 30 June 2013, the fair value of all of the assets of the local government that are plant and equipment; and (b) for the financial year ending on 30 June 2014, the fair value of all of the assets of the local government that are – (I) land and buildings; or (II) infrastructure; and (c) for a financial year ending on or after 30 June 2015, the fair value of all of the assets of the local government.
Page 2.6 Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(c) Property, Plant and Equipment (continued)
(iv) Mandatory Requirement to Revalue Non-Current Assets (continued)
In 2013, Council commenced the process of adopting Fair Value in accordance with the Regulations.
Relevant disclosures, in accordance with the requirements of Australian Accounting Standards, have been made in the financial report as necessary.
Thereafter, in accordance with the regulations, each asset class must be revalued at least every 3 years. In compliance with this regulation, plant and equipment is again revalued at 30 June 2016.
(v) Land Under Control
In accordance with Local Government (Financial Management) Regulation 16(a), the Council is required to include as an asset (by 30 June 2013), Crown Land operated by the local government as a golf course, showground, racecourse or other sporting or recreational facility of State or regional significance. Council has no such assets on Crown Land with the Wembley Golf Course owned freehold.
(vi) Revaluation
When performing a revaluation, the Council uses a mix of both independent and management valuations using the following as a guide: Revalued assets are carried at their fair value being the price that would be received to sell the asset, in an orderly transaction between independent, knowledgeable and willing market participants at the measurement date (Level 1 inputs in the fair value hierarchy).
For Plant and Equipment, fair value is determined to be the current replacement cost of an asset (Level 2 inputs in the fair value hierarchy) less, where applicable, accumulated depreciation calculated on the basis of such cost to reflect the already consumed or expired future economic benefits of the asset (Level 3 inputs in the fair value hierarchy). Increases in the carrying amount arising on revaluation of assets are credited to a revaluation surplus in equity. Decreases that offset previous increases of the same asset are recognised against revaluation surplus directly in equity. All other decreases are recognised in profit or loss. Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset. Those assets carried at a revalued amount, being their fair value at the date of revaluation less any subsequent accumulated depreciation and accumulated impairment losses, are to be revalued with sufficient regularity to ensure the carrying amount does not differ materially from that determined using fair value at reporting date. In addition, the amendments to the Financial Management Regulations mandating the use of Fair Value imposes a further minimum of 3 years revaluation requirement. As a minimum, all assets carried at a revalued amount, will be revalued at least every 3 years.
Page 2.7 Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(d) Land Under Roads
Acquired on or before 30 June 2008 –
Council has elected not to recognise any value of lands under roads acquired on or before 30 June 2008 in accordance with AASB 1051 Land Under Roads. Local Government (Financial Management) Regulation 16(a)(i) also prohibits local governments from recognising such land as an asset.
Acquired on or after 1 July 2008 –
Land under roads acquired after 30 June 2008 is accounted for in accordance with AASB 116 – Property, Plant and Equipment. However, Local Government (Financial Management) Regulation 16 prohibits the recognition of land under roads as an asset that is crown land, but vested under the control or management of the local government.
Local Government (Financial Management) Regulation 4 states that where the Accounting Standard is inconsistent with the provisions of the regulations, the provisions of the regulations prevail to the extent of that inconsistency.
Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset of the Council.
(e) Rates, Grants, Donations and Other Contributions
Rates, grants, donations and other contributions are recognised as revenues when the Council obtains control over the assets comprising the contributions.
The rating and reporting periods of the Council coincide. All rates levied for the year are recognised as revenues. All outstanding rates are collectable and therefore, no provision will be made for doubtful debts. Provision for other bad and doubtful debts is made where considered necessary.
Control over assets acquired from rates is obtained at the commencement of the rating period or, where earlier, upon receipt of the rates.
(f) Cash and Cash Equivalents
Items described in the Balance Sheet as “Cash and Cash Equivalents” include short term fixed, at-call deposits of cash that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and cash managed funds held with banks or other authorised financial institutions.
The Council holds no bonds or shares. All investments (excluding cash managed funds) are valued at cost and interest earnings on those investments are recognised as revenue as they accrue.
(g) Inventories
Inventories are measured at the lower of cost and net realisable value.
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.
(h) Land Held for Resale
Land held for development and sale is valued at the lower of cost and net realisable value. Cost includes the cost of acquisition, development, borrowing costs and holding costs until completion of the development. Finance costs and holding charges incurred after development is completed are expensed.
Gains and losses are recognised in profit or loss at the time of signing an unconditional contract of sale if significant risks and rewards, and effective control over the land, are passed on to the buyer at this point.
Land held for resale is classified as current except where it is held as non-current based on Council’s intentions to release for sale.
Page 2.8
Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(i) Financial Instruments
Initial Recognition and Measurement Financial assets and financial liabilities are recognised when the Council becomes a party to the contractual provisions to the instrument. For financial assets, this is equivalent to the date that the Council commits itself to either the purchase or the sale of the asset (i.e. trade date accounting is adopted).
Financial instruments are initially measured at fair value plus transaction costs, except where the instrument is classified ‘at fair value through profit of loss’, in which case transaction costs are expensed to profit or loss immediately.
Classification and Subsequent Measurement
Financial instruments are subsequently measured at fair value, amortised cost using the effective interest rate method, or cost.
Amortised cost is calculated as:
(a) the amount at which the financial asset or financial liability is measured at initial recognition; (b) less principal repayments and any reduction for impairment; and (c) plus or minus the cumulative amortisation of the difference, if any, between the amount initially recognised and the maturity amount calculated using the effective interest rate method.
The effective interest method used is to allocate interest income or interest expense over the relevant period and is equivalent to the rate that discounts estimated future cash payments or receipts (including fees, transaction costs and other premiums or discounts) through the expected life (or when this cannot be reliably predicted, the contractual term) of the financial instrument to the net carrying amount of the financial asset or financial liability. Revisions to expected future net cash flows will necessitate an adjustment to the carrying value with a consequential recognition of an income or expense in profit or loss.
(i) Financial assets at fair value through profit and loss Financial assets are classified at “fair value through profit or loss” when they are held for trading for the purpose of short-term profit taking. Such assets are subsequently measured at fair value with changes in carrying amount being included in profit or loss. Assets in this category are classified as current assets.
(ii) Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss. Loans and receivables are included in current assets where they are expected to mature within 12 months after the end of the reporting period.
(iii) Held-to-maturity investments Held-to-maturity investments are non-derivative financial assets with fixed maturities and fixed or determinable payments that the Council has the positive intention and ability to hold to maturity. They are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss. Held-to-maturity investments are included in current assets where they are expected to mature within 12 months after the end of the reporting period. All other investments are classified as non-current.
(iv) Available-for-sale financial assets Available-for-sale financial assets are non-derivative financial assets that are either not suitable to be classified into other categories of financial assets due to their nature, or they are designated as such by management. They comprise investments in the equity of other entities where there is neither a fixed maturity nor fixed or determinable payments. They are subsequently measured at fair value with changes in such fair value (i.e. gains or losses) recognised in other comprehensive income (except for impairment losses). When the financial asset is derecognised, the cumulative gain or loss pertaining to that asset previously recognised in other comprehensive income is reclassified into profit or loss.
Available-for-sale financial assets are included in current assets, where they are expected to be sold within 12 months after the end of the reporting period. All other available-for-sale financial assets are classified as non-current.
Page 2.9
Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(i) Financial Instruments (continued)
(v) Financial liabilities Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.
Impairment A financial asset is deemed to be impaired if, and only if, there is objective evidence of impairment as a result of one or more events (a “loss event”) having occurred, which has an impact on the estimated future cash flows of the financial asset(s).
In the case of available-for-sale financial assets, a significant or prolonged decline in the market value of the instrument is considered a loss event. Impairment losses are recognised in profit or loss immediately. Also, any cumulative decline in fair value previously recognised in other comprehensive income is reclassified to profit or loss at this point. In the case of financial assets carried at amortised cost, loss events may include: indications that the debtors or a group of debtors are experiencing significant financial difficulty, default or delinquency in interest or principal payments; indications that they will enter bankruptcy or other financial reorganisation; and changes in arrears or economic conditions that correlate with defaults.
For financial assets carried at amortised cost (including loans and receivables), a separate allowance account is used to reduce the carrying amount of financial assets impaired by credit losses. After having taken all possible measures of recovery, if management establishes that the carrying amount cannot be recovered by any means, at that point the written-off amounts are charged to the allowance account or the carrying amount of impaired financial assets is reduced directly if no impairment amount was previously recognised in the allowance account.
Derecognition
Financial assets are derecognised where the contractual rights to receipt of cash flows expire or the asset is transferred to another party whereby the Council no longer has any significant continual involvement in the risks and benefits associated with the asset. Financial liabilities are derecognised where the related obligations are discharged, cancelled or expired. The difference between the carrying amount of the financial liability extinguished or transferred to another party and the fair value of the consideration paid, including the transfer of non-cash assets or liabilities assumed, is recognised in profit or loss.
(j) Fair Value of Assets and Liabilities
When performing a revaluation, the Council uses a mix of both independent and management valuations using the following as a guide:
Fair Value is the price that Council would receive to sell the asset or would have to pay to transfer a liability, in an orderly (i.e. unforced) transaction between independent, knowledgeable and willing market participants at the measurement date.
As fair value is a market-based measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may be made having regard to the characteristics of the specific asset. The fair values of assets that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data.
To the extent possible, market information is extracted from either the principal market for the asset (i.e. the market with the greatest volume and level of activity for the asset or, in the absence of such a market, the most advantageous market available to the entity at the end of the reporting period (ie the market that maximises the receipts from the sale of the asset after taking into account transaction costs and transport costs).
For non-financial assets, the fair value measurement also takes into account a market participant’s ability to use the asset in its highest and best use or to sell it to another market participant that would use the asset in its highest and best use.
Page 2.10
Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(j) Fair Value of Assets and Liabilities (continued)
Fair Value Hierarchy
AASB 13 requires the disclosure of fair value information by level of the fair value hierarchy, which categorises fair value measurement into one of three possible levels based on the lowest level that an input that is significant to the measurement can be categorised into as follows:
Level 1 Measurements based on quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.
Level 2 Measurements based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3 Measurements based on unobservable inputs for the asset or liability.
The fair values of assets and liabilities that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data. If all significant inputs required to measure fair value are observable, the asset or liability is included in Level 2. If one or more significant inputs are not based on observable market data, the asset or liability is included in Level 3.
Valuation techniques The Council selects a valuation technique that is appropriate in the circumstances and for which sufficient data is available to measure fair value. The availability of sufficient and relevant data primarily depends on the specific characteristics of the asset or liability being measured.
The valuation techniques selected by the Council are consistent with one or more of the following valuation approaches:
Market approach Valuation techniques that use prices and other relevant information generated by market transactions for identical or similar assets or liabilities.
Income approach Valuation techniques that convert estimated future cash flows or income and expenses into a single discounted present value.
Cost approach Valuation techniques that reflect the current replacement cost of an asset at its current service capacity.
Each valuation technique requires inputs that reflect the assumptions that buyers and sellers would use when pricing the asset or liability, including assumptions about risks. When selecting a valuation technique, the Council gives priority to those techniques that maximize the use of observable inputs and minimise the use of unobservable inputs. Inputs that are developed using market data (such as publicly available information on actual transactions) and reflect the assumptions that buyers and sellers would generally use when pricing the asset or liability and considered observable, whereas inputs for which market data is not available and therefore are developed using the best information available about such assumptions are considered unobservable.
As detailed above, the mandatory measurement framework imposed by the Local Government (Financial Management) Regulations requires, as a minimum, all assets to be revalued at least every 3 years.
(k) Impairment of Assets
In accordance with Australian Accounting Standards the Council’s assets, other than inventories, are assessed at each reporting date to determine whether there is any indication they may be impaired.
Where such an indication exists, an impairment test is carried out on the asset by comparing the recoverable amount of the asset, being the higher of the asset’s fair value less costs to sell and value in use, to the asset’s carrying amount.
Any excess of the asset’s carrying amount over its recoverable amount is recognised immediately in profit or loss, unless the asset is carried at a revalued amount in accordance with another standard (e.g.
Page 2.11
Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(k) Impairment of Assets (continued)
AASB116) whereby any impairment loss of a revalued asset is treated as a revaluation decrease in accordance with that other standard.
For non-cash generating assets such as roads, drains, public buildings and the like, value in use is represented by the depreciated replacement cost of the asset.
(l) Actual Balances
Balances shown in this budget as 2014/15 Actual are as forecast at the time of budget preparation and are subject to final adjustments.
(m) Trade and Other Payables
Trade payables and other payables represent liabilities for goods and services provided to the Council prior to the end of the financial year that are unpaid and arise when the Council becomes obliged to make future payments in respect of the purchase of these goods and services. The amounts are unsecured, are recognised as a current liability and are normally paid within thirty days of recognition.
(n) Employee Benefits
Annual Leave and Long Service Leave (Short Term Benefits)
Provision is made for the Council's obligations for short term employee benefits. Short term employee benefits are benefits (other than termination benefits) that are expected to be settled wholly before 12 months after the end of the annual reporting period in which the employees render the related service, including wages, salaries and sick leave. Short term employee benefits are measured at the (undiscounted) amounts expected to be paid when the obligation is settled.
The Council's obligations for short term employee benefits such as wages, salaries and sick leave are recognised as a part of current trade and other payables in the statement of financial position. The Council's obligations for employees' annual leave and long service leave entitlements are recognised as provisions in the statement of financial position.
Annual Leave and Long Service Leave (Long Term Benefits)
Provision is made for employees' long service leave and annual leave entitlements not expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related service. Other long term employee benefits are measured at the present value of the expected future payments to be made to employees. Expected future payments incorporate anticipated future wage and salary levels, durations or service and employee departures and are discounted at rates determined by reference to market yields at the end of the reporting period on government bonds that have maturity dates that approximate the terms of the obligations. Any remeasurements for changes in assumptions of obligations for other long term employee benefits are recognised in profit or loss in the periods in which the changes occur.
The Council's obligations for long term employee benefits are presented as non-current provisions in its statement of financial position, except where the Council does not have an unconditional right to defer settlement for at least 12 months after the end of the reporting period, in which case the obligations are presented as current provisions.
Superannuation
The Council meets the statutory requirements of the Superannuation Guarantee Act by contributing the minimum 9.5% to the WA Local Government Superannuation Plan or the City of Perth Superannuation Scheme depending on the employee's membership status. The Council also contributes an additional 4% to the WA Local Government Superannuation Plan and an additional 5% to the City of Perth Superannuation Scheme where voluntary contributions are made by employees.
The Council contributions are charged against revenue in the financial years to which the payments relate.
Page 2.12 Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(o) Trade and other Receivables
Trade receivables and other receivables include amounts due from ratepayers for unpaid rates and service charges and other amounts due from third parties for goods sold and services performed in the ordinary course of business.
Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets.
Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are known to be uncollectable are written off when identified. An allowance for doubtful debts is raised when there is objective evidence that they will not be collectable.
(p) Comparatives
Comparative figures are, where appropriate, reclassified as to be comparable with the figures presented for the current budget year. Unless otherwise stated, the budget comparative figures shown in this budget document relate to the original budget estimates for the relevant item of disclosure.
(q) Provisions
Provisions are recognised when the Council has a present legal or constructive obligation as a result of past events; for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured.
Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of the reporting period.
(r) Borrowing Costs
Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset until such time as the asset is substantially ready for its intended use or sale.
(s) Current and Non-Current Classification
In the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the Town's operational cycle. In the case of liabilities where the Town does not have the unconditional right to defer settlement beyond 12 months, such as vested long service leave, the liability is classified as current even if not expected to be settled within the next 12 months. Inventories held for trading are classified as current even if not expected to be realized in the next 12 months except for land held for sale where is held as non-current based on the Town's intentions to release for sale.
(t) Rounding
All figures shown in the budget, other than a rate in the dollar are rounded to the nearest $100 for budget items and to the nearest ($) for actual results. Some minor variations between Schedules may result.
(u) Interests in Joint Arrangements
Joint arrangements represent the contractual sharing of control between parties in a business venture where unanimous decisions about relevant activities are required.
Separate joint venture entities providing joint venturers with an interest to net assets are classified as a joint venture and accounted for using the equity method. Refer to note 1(r) for a description of the equity method of accounting.
Joint venture operations represent arrangements whereby joint operators maintain direct interests in each asset and exposure to each liability of the arrangement. The Council’s interests in the assets, liabilities, revenue and expenses of joint operations are included in the respective line items of the financial statements. Information about the joint ventures is set out in notes accompanying the financial report.
Page 2.13 Town of Cambridge Budget Notes
1. SIGNIFICANT ACCOUNTING POLICIES (continued)
(v) Variance from Budget
Variations arising during the 2016/2017 financial year between budget and actual results exceeding $30,000 as a permanent variance or $100,000 as a timing variance from year to date budget will be considered to be material in accordance with AASB 1031 and reported upon to Council on a monthly basis together with explanations for such variations arising.
(w) Goods and Services Tax (GST)
Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).
Receivables and payables are stated inclusive of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included with receivables or payables in the statement of financial position.
Cash flows are presented on a Gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to, the ATO are presented as operating cash flows.
(x) Leases
Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of the asset, but not legal ownership, are transferred to the T, are classified as finance leases.
Finance leases are capitalised recording an asset and a liability at the lower amounts equal to the fair value of the leased property or the present value of the minimum lease payments, including any guaranteed residual values. Lease payments are allocated between the reduction of the lease liability and the lease interest expense for the period.
Leased assets are depreciated on a straight line basis over the shorter of their estimated useful lives or the lease term.
Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred. Lease incentives under operating leases are recognised as a liability and amortised on a straight line basis over the life of the lease term.
Page 2.14
Town of Cambridge Budget Notes
2. FUNCTIONS/ACTIVITIES
In order to discharge its responsibilities to the community, the Council has developed a set of community based objectives. These objectives have been established both on an overall basis reflected by the Council’s Strategic Plan and for each of its broad activities/programs. These objectives provide a framework for the future direction of the Town of Cambridge.
These objectives have been established from the strategic direction set by Council, whose vision is to create communities of choice. Encapsulating this vision, it is the Town’s aim to:
• Promote a sense of community; • Plan for active centres of recreation, shopping and business • Provide attractive and inviting public spaces • Ensure an accessible community with emphasis on local
The four key areas that align the strategic direction to the activities and programs of the Town are:
1. Planning for our community 2. Delivering our services 3. Environmental leadership and 4. Capacity to deliver
The Operating Statements are presented in a program format using the following classifications:-
(a) General Purpose Funding
General rate revenue, interest for late payment, ex gratia rates, general purpose grants, untied road grants, interest on deferred rates, investment returns.
(b) Governance
Members of Council, civic receptions and functions, public relations, electoral, administration, finance.
(c) Law, Order and Public Safety
Fire prevention, including the Emergency Services Levy, clearing for fire hazards, animal control, dog pound, local law control, public security, civil emergency services, beach inspections, surf lifesaving clubs, neighbourhood watch.
(d) Health
Maternal and infant health, food control, health inspections.
(e) Education and Welfare
Pre-schools, child care centres, aged and disabled services, welfare administration, youth services, donations to welfare organisations.
(f) Community Amenities
Rubbish collections, recycling, refuse site operations, public litter bins, town planning control/studies, environmental management.
(g) Recreation and Culture
Public halls, civic centres, beaches and swimming pool, golf course, parks, sports grounds, sports clubs, community recreation programs, library, community arts program, amphitheatre.
(h) Transport
Roads, footpaths, rights of way, drainage, road verges, median strips, underpasses, street lighting, street cleaning, street trees, traffic surveys, traffic management, depot, underground power.
(i) Economic Services
Building control, swimming pool inspections.
(j) Other Property and Services
Public works overheads, plant/vehicle operations, other property.
Page 2.15
Town of Cambridge Budget Notes
3. OPERATING REVENUE AND EXPENDITURE
Budget Budget Classified by Nature and Type 2015/2016 2016/2017
Operating Revenue Rates $23,396,500 $24,554,000 Operating Grants,Subsidies and Contributions $2,553,500 $2,590,500 Non Operating Grants,Subsidies and Contributions $4,801,000 $2,969,000 Profit on asset disposals $2,627,000 $16,224,000 Fees and charges $15,574,000 $18,540,000 Interest earnings $1,332,500 $1,488,500 Other revenue/income $325,000 $23,069,500 $50,609,500 $89,435,500
EXPENDITURE Employee costs $18,231,700 $19,567,000 Materials and contracts $14,470,700 $15,299,600 Utilities (gas, electricity, water etc.) $1,740,300 $1,824,700 Depreciation on non-current assets $6,994,000 $8,639,500 Interest expenses $779,500 $1,074,000 Insurance expenses $509,500 $478,200 Other Expenditure $640,800 $730,500 Loss on disposal of assets $138,500 $115,000 $43,505,000 $47,728,500
Change in net assets resulting from operations $7,104,500 $41,707,000
Page 2.16 Town of Cambridge Budget Notes
4. RATING AND VALUATIONS – GENERAL RATES
(a) Rating Information (Finance Regulation 23(a) & (c))
Rating information regarding the rate in the dollar, valuation type, number of properties to which the rate will apply, rateable values and minimum rates are detailed below:
Rate in No. of Rateable Actual Budget Dollar Assess Land Value 2015/2016 2016/2017
General Rate - Gross Rental Value 6.0189 5,824 $205,215,579 $11,701,213 $12,324,000 - Unimproved Value 0.2333 4,481 $4,724,255,000 $10,523,231 $11,022,000
Minimum Rate - Gross Rental Value $962 942 $12,002,086 $896,709 $906,000 - Unimproved Value $962 99 $25,360,000 $93,700 $95,000
Total Gross Rental Value 6,766 $217,217,665 $12,597,922 $13,230,000 Total Unimproved Value 4,580 $4,749,615,000 $10,616,931 $11,117,000 Sub Total 11,346 $4,966,832,665 $23,214,853 $24,347,000
Interim Rates - Gross Rental Value $204,665 $180,000 - Unimproved Value $24,222 $27,000
Rates Received In Advance $27,117 $0
Total 23,470,857 24,554,000
(b) Apportionment of Rates
Council applies two methods of apportioning the total amount required from rates between rateable properties within the district. The Endowment Lands Act requires that the distribution of the rates levied shall be performed utilising the Unimproved Value (UV) of the land in the Endowment Lands Area which comprises 41% of the total number of rateable properties. Rates for all other properties are assessed using the Gross Rental Value (GRV) method.
The different methods provide complications in assessing the percentage increase in rates from year to year. Properties on the UV method are revalued every year whilst GRV properties are revalued every third year. The Gross Rental Values were revalued on 1 July 2014. Therefore these properties will receive the proposed rate increase unless alterations have been made to the property over the last twelve months affecting the valuation.
The Endowment Lands Act specifies how the rate revenue will be distributed between endowment land properties (ie. UV properties) and non-endowment land properties (ie. GRV properties). Firstly, Council must determine what percentage of the valuation, at the last general revaluation (ie. July 2014), was made up of endowment land valuations utilising gross rental values. This percentage is used to determine how much of the total rate revenue is to be received from endowment land properties.
Page 2.17
Town of Cambridge Budget Notes
4. RATING AND VALUATIONS – GENERAL RATES (Continued)
The following values have been determined as a result of the revaluation which took effect on 1 July 2014.
July-2011 July-2014 Gross Rental % of Gross Rental % of Value Total Value Total
Non-Endowment Lands Area $138,487,340 50.02% $198,728,600 52.39% Endowment Lands Area $138,402,277 49.98% $180,600,492 47.61% Total $276,889,617 100.00% $379,329,092 100.00%
Therefore, the Endowment Lands Area is required to raise 47.61% of the rates in the district. This is a decrease of 2.37% from the previous general revaluation period primarily due to additional properties being created in the Non Endowment lands area. The amount of rate revenue required from Endowment Lands property’s is distributed in proportion to each properties unimproved value.
(c) Minimum Rates
The minimum rate has been increased by the same percentage increase as the general rate. As a result a 2.7% increase equates to a minimum rate of $962.
A break down of the number of properties on the minimum rate in comparison to the general rate is provided below (Note that this year independent living units are shown individually explaining in part, the increase in the number of properties) :-
2015/2016 2016/2017
General Rate 10,186 10,305 Minimum Rate 1,057 1,041 Total Ratable Properties 11,243 11,346 Percentage on Minimum Rate 9.40% 9.18%
(d) Discount, Incentive, Concession, Waiver, and Write-off
Early Payment Incentive Scheme
It has been resolved not to offer an early payment incentive scheme for the early payment of rates for the 2016/2017 financial year.
(e) Instalment Options
The rates and service charges may be paid either in full by the due date or by two or four instalments. Details of the specific due date and instalment dates are as follows:-
Two Instalment Option Plan:
• Due Date/First Instalment 15 September 2016 • Second Instalment 19 January 2017
Four Instalment Option Plan:
• Due Date/First Instalment 15 September 2016 • Second Instalment 17 November 2016 • Third Instalment 19 January 2017 • Fourth Instalment 23 March 2017
Page 2.18
Town of Cambridge Budget Notes
4. RATING AND VALUATIONS – GENERAL RATES (Continued)
An interest rate of 5.5% per annum and an administration fee of $8.00 will apply to the second, third and fourth instalments. An estimate of the additional revenue from these charges is detailed below:-
Amount
Instalment Interest 5.5% Administration Fee $8 Administration Fee - Previous Year Rate Notice Reprint (per notice) $15 Administration Fee - Special Instalment Arrangements $35
Total
(f) Penalties
Late payment Interest of 11% is to be applied to outstanding rate payments. It is estimated that an amount of $45,000 will be imposed as detailed on Page 3.14.
(g) Interim Rates
Interim rates are derived when the valuation of a property increases during the year. Interim rates will be levied if any of the following occur:-
• Completion of new buildings on previously vacant land; • Additions or alterations to existing buildings; • Reappraisal of the value by the Valuer General at his own instigation; • Recent subdivision or amalgamation of property; • Demolition of buildings with vacant land resulting (this can sometimes have the effect of increasing the value of the property).
Town will only levy interim rates on properties based on the GRV method of valuation as improvements to buildings add to the rental value. Additions do not add to the unimproved value of the land. Interim rates will only be applied to UV properties if land is subdivided.
Page 2.19
Town of Cambridge Budget Notes
5. FEES AND CHARGES
(a) Schedule of Fees and Charges (Finance Regulation 22(1)(g)
A schedule of fees and charges adopted by the Town and used in the preparation of the budget is attached at schedule 7.
(b) Summary of Revenue from Fees and Charges (Finance Regulation 25)
An estimate of the total revenue from fees and charges included in the budget by program is detailed below:-
Budget Budget Program 2015/2016 2016/2017
General Purpose Funding $56,000 $89,000 Governance $54,000 $54,000 Law , Order & Public Safety $71,000 $127,500 Health $69,500 $81,000 Education & Welfare $63,500 $110,500 Community Amenities $2,708,000 $2,627,000 Recreation & Culture $9,012,500 $11,302,000 Transport $1,779,500 $2,283,500 Economic Services $559,000 $410,000 Other Property & Services $1,201,000 $1,455,500
Total $15,574,000 $18,540,000
Page 2.20
Town of Cambridge Budget Notes
6. CONTRIBUTION/GRANTS
(a) Contributions for the Development of Assets
Contributions for the development of assets is recorded as operating revenue and is brought to account in the Operating Budget under the respective program to which the asset relates. Details of the contributions included in the budget are provided below:
Asset Description Source Amount
Education & Welfare Capital Grant Paragolfer (all terrain special mobility device) and trailer 24,000 24,000 Community Amenities Rebate Building Energy Efficiency Program 22,000
Capital Grant Waste Authority - Waste Bins 116,000
Capital Contribution Development Contributions 60,000 198,000 Recreation and Culture Capital Grant Department of Sports and Recreation - CSRFF Wembley Sports Park Pavilion 250,000 Perry Lakes Skate Park floodlight - Stage 2 42,000 Perry Lakes Skate Park - Stage 2 307,000 599,000 Capital Contribution Cambridge Scouts & Girl Guides Association Cambridge Scouts & Girl Guides Hall Additions 50,000
Main Roads Fred Burton Park West Coast Highway Median- Replace Irrigation System 104,000 154,000 Transport Capital Grant Main Roads Western Australia (MRWA) - Rehabilitation Drabble Road (Brompton to Peasholm) 57,000 Grantham Street (Kirkdale to The Boulevard) 75,500 Jersey Street (Grantham to Cambridge) 191,500 Lake Monger Drive Eastbound (Kimberley to Freeway) 89,000 Lake Monger Drive Westbound (Kimberley to 120m east) 47,000 Oceanic Drive (Howtree to Brookdale) 30,500 Rochdale Road (230m east of WCH to Wollaston) 69,000 Selby Street (The Boulevard to Ruislip) 90,000 Selby Street Northbound (Cambridge to The Boulevard) 36,000 Selby Street Southbound (Cambridge to The Boulevard) 36,000 The Boulevard (Durston to Templetonia) 117,500 839,000 Main Roads Western Australia (MRWA) - Blackspots Cambridge St/Gregory St Intersection - Install traffic island with pedestrian refuge 20,000 Grantham St/Marlow St Intersection - Install traffic with stop signage 14,000 Grantham / Harborne - Intersection safety 420,000 Loftus St/MacEwan St - Install seagull island 14,000 Bold Park Dr/Oceanic Dr - Install splitter island (Potential 100% Fed Grant) 23,000 Oceanic Dr/Marapana Rd - Install traffic islands 73,000 564,000 Roads to Recovery Northwood Street (Cambridge to Lake Monger) 320,000 Gregory Street (Dodd to Lake Monger) 253,000 Northwood St (Cambridge St to Woolwich St) - Profile pavement 18,000 591,000
Total Contributions to Town Assets 2,969,000
Page 2.21
Town of Cambridge Budget Notes
6. CONTRIBUTION/GRANTS (Continued)
(b) Operating Grants
Budget Budget Description 2015/2016 2016/2017
Deferred Pensioner Interest $8,000 $12,000 Financial Assistance Grant $282,000 $573,000 Local Roads Grant $185,500 $386,500 Cambridge Senior Services (HACC) $1,020,000 $1,000,000 Welfare Services - Paragolfer $0 $4,000 Youth Services $5,000 $15,000 Bold Park Aquatic Centre $0 $2,000 City Beach Tennis Need Assessment and Feasibility Study $0 $10,000 Lake Monger Rehab - Town of Vincent/Main Roads WA $26,000 $26,000 Recreation Services - DSR $40,000 $40,000 Local Bike Plan Review $0 $40,000 Street Lighting - Main Roads WA $6,000 $6,000 Preservation - Main Roads WA $74,000 $70,000 Howtree/Oceanic Dr/Brookdale St - traffic signal $75,500 $0 The Boulevard/Howtree - signals review and modifications $103,500 $0
Total $1,825,500 $2,184,500
7. DISPOSAL OF ASSETS
Details of asset disposals proposed in the Budget are provided below:
Class Net Book Proceeds Ga in Loss Value On Sale Land 28,014,000 43,191,000 16,177,000 0 Plant 659,000 591,000 47,000 (115,000) Total $28,673,000 $43,782,000 $16,224,000 ($115,000)
Program Net Book Proceeds Ga in Loss Value On Sale Governance 105,000 114,500 20,000 (10,500) Law , Order & Public Safety 73,000 54,500 1,000 (19,500) Health 16,000 11,500 0 (4,500) Education & Welfare 21,500 18,000 0 (3,500) Community Amenities 47,500 51,000 3,500 0 Recreation & Culture 26,500 30,000 3,500 0 Other Property & Services 28,383,500 43,502,500 16,196,000 (77,000) Total $28,673,000 $43,782,000 $16,224,000 ($115,000)
8. GAIN ON DISPOSAL OF LAND
Land proceeds of $43,191,000 have been budgeted for in the 2016/2017 budget, with a net gain of $16,177,000 and are comprised of the following:
Perry Lakes Lots $4,055,000 Catalina Estate $1,622,000 St John Woods $10,500,000 $16,177,000
Page 2.22 Town of Cambridge Budget Notes
9. ACQUISITION OF ASSETS
The following assets are budgeted to be acquired during the year. Further details are included in the Capital Budget on Page 4.1.
Law, Order Education Other and Public and Community Recreation Property Asset Class Governance Safety Welfare Amenities and Culture Transport and Total $ $ $ $ $ $ $ $
Land Buildings $125,000 $2,800,000 $2,925,000 Furniture & Equipment $1,105,000 $402,500 $34,500 $175,500 $23,000 $1,740,500 Plant & Equipment $901,500 $67,000 $30,000 $423,000 $1,421,500 Infrastructure – Parks & Reserves $6,553,500 $6,553,500 Infrastructure – Roads & Lanes $5,691,500 $5,691,500 Infrastructure – Drainage $760,000 $760,000 Infrastructure – Footpaths $804,500 $804,500 Infrastructure - Bus Shelters $30,000 $30,000
Total $2,131,500 $402,500 $101,500 $9,559,000 $7,286,000 $446,000 $19,926,500 $19,926,500
Uncompleted Works and Services
A detailed list of uncompleted works and services brought forward from the prior year is shown on Page 6.6. The full amount of these works and services has been brought forward to enable the works to be completed in the next financial year. Part of these works is funded from reserves, the Endowment Lands Account, loans or grants. The remainder is funded from the surplus funds from 2015/2016.
A summary of operating and capital works and services carried forward is provided below:
Budget 2016/2017 Endow Surplus Reserve Othe rs Total Land
Operating 292,500 17,000 40,000 349,500 Capital 3,137,000 687,500 130,000 587,500 4,542,000
Total 3,429,500 704,500 130,000 627,500 4,891,500
Page 2.23
Town of Cambridge Budget Notes
10. DEPRECIATION AND AMORTISATION
An estimate of the depreciation on non-current assets included in the Budget by program is detailed below. A more detailed breakdown by asset classification is provided on Page 6.15.
(a) Depreciation by Program (Finance Regulation 27 (n))
Budget Budget Program 2015/2016 2016/2017
General Purpose Funding $0 $500 Governance $607,000 $721,000 Law, Order and Public Safety $264,000 $434,000 Health $11,500 $5,500 Education and Welfare $35,500 $48,000 Community Amenities $191,000 $196,500 Recreation and Culture $3,187,000 $3,514,500 Transport $2,419,000 $3,432,500 Economic Services $6,000 $3,000 Other Property and Services $273,000 $284,000
Total $6,994,000 $8,639,500
(b) Depreciation by Class
Budget Budget Class 2015/2016 2016/2017
Buildings $2,150,100 $2,796,500 Furniture & Equipment $601,200 $677,500 Plant & Equipment $429,400 $482,000 Infrastructure $3,813,300 $4,683,500
Total $6,994,000 $8,639,500
Page 2.24
Town of Cambridge Budget Notes
11. MEMBER’S OF COUNCIL REMUNERATION
Details of the fees, expenses and allowances to be paid to Members of Council in accordance with Sections 5.98 and 5.99 of the Local Government Act 1995 are outlined below:
Amount Quantity Total
(a) Annual Meeting Fee (Section 5.99(b)) - Mayor $ 30,500 1 $30,500 -Councilors $ 23,000 8 $184,000 $214,500
(b) Annual Local Government Allowance - Mayor (Section 5.98(5)(b) $ 62,000 1 $62,000 - Deputy Mayor (Section 5.98A) $ 15,500 1 $15,500 $77,500
(c) Other Allowances (Section 5.99A) - Telecommunications Technology Allowance $ 3,500 9 $31,500 $31,500 (d) Reimbursement of Expenses (Section 5.98(2)) - Out of Pocket and Traveling Expenses 9 $500
Total $324,000
Note: The figures provided above are subject to review by the Salaries and Allowances Tribunal. Some Elected Members may not claim the full amount of their entitlement. The budgeted expenditure is shown on Page 3.17.
Page 2.25
Town of Cambridge Budget Notes
12. CASH AT BANK/INVESTMENTS
(a) Reconciliation of Cash
For the purpose of the cash flow budget, the Town considers cash to include cash on hand and cash equivalents. Cash on hand means notes and coins held, and deposits held at call with a financial institution. Cash equivalents are highly liquid investments with short periods of maturity which are readily convertible to cash on hand, and borrowings integral to the cash management function and not subject to a term facility.
Cash at the end of the reporting periods as shown in the cash flow budget is reconciled to the related items in the current assets shown in Note 12(b) as follows:
Budget Est. Actual Budget 2015/2016 2015/2016 2016/2017
Cash Comprises Cash on Hand/Cash Advances 800,000 1,527,325 2,000,000 Short Term Investments 6,170,400 16,246,946 66,196,400 Total 6,970,400 17,774,271 68,196,400
(b) Restricted Assets
Restrictions are placed on the cash held and not the full amount recorded in the above note is available for use in operations unless the criteria for their use have been met.
Budget Est. Actual Budget 2015/2016 2015/2016 2016/2017
Cash Reserves 3,907,000 6,024,136 57,913,400 Endowment Lands Account 100,500 1,237,791 8,173,800 Provision for Long Service Leave 1,400,000 345,257 300,000 Sub Total 5,407,500 7,607,184 66,387,200 Cash Available for Use 1,562,900 10,167,087 1,809,200 Total Cash 6,970,400 17,774,271 68,196,400
The cash reserves are restricted in accordance with the purpose adopted by Council. The Endowment Lands Account has restrictions placed upon it by the Cambridge Endowment Lands Act 1920. Details of the nature of the restrictions for the reserves and the endowment land account are provided later in these notes.
The provision for long service leave is an employee entitlement and is held until the employee takes long service leave or entitlements paid upon termination according to the requirements of the long service leave regulations.
(c) Investment Earnings
Revenue earned from Interest on investments is listed in various areas of the budget and is summarised as follows:
Budget Budget 2015/2016 2016/2017
Interest from money held in reserve $48,000 $290,000 Interest from endowment lands $742,000 $600,500 Interest from other money $394,500 $450,000 Interest from rate instalments $93,000 $100,000 Interest from late payment of rates $52,000 $45,000 Interest from HACC operational subsidy $3,000 $3,000 Total Interest $1,332,500 $1,488,500
Page 2.26 Town of Cambridge Budget Notes
12. CASH AT BANK/INVESTMENTS (continued)
(d) Reconciliation of Net Cash used in Operating Activities to Net Assets Resulting from Operations
Budget Est. Actual Budget 2015/2016 2015/2016 2016/2017
Change in Net Assets 7,104,500 33,154,534 41,707,000
Adjustment for Items Not Involving the Movement of Cash: Change in Equity - Joint Venture 120,000 140,000 (100,000) Devaluation of Investment 50,000 Depreciation 6,994,000 6,646,566 8,639,500 Retirement of Infrastructure Assets and Asset Write Offs 200,000 Loss/(Gain) on Sale of Property, Plant and Equipment (2,488,500) (3,219,337) (16,109,000) 4,625,500 3,567,229 (7,319,500)
Revenues Provided by Government and Other Parties: Grants/Contributions for the development of assets (4,801,000) (30,473,142) (2,969,000) (4,801,000) (30,473,142) (2,969,000) Change in Operating Assets and Liabilities Add Back Increase/(Decrease) in Provisions 200,000 138,027 100,000 Increase/(Decrease) in Accrued Expenses 100,000 152,596 100,000 Increase/(Decrease) in Creditors 1,000,000 (150,656) 800,000 Increase/(Decrease) in Income in Advance (100,000) 81,826 (100,000) Increase/(Decrease) in Accrued Income (200,000) (286,780) (200,000) Increase/(Decrease) in Debtors 200,000 403,380 108,000 Increase/(Decrease) in Prepayments (50,000) (6,895) (50,000) Increase/(Decrease) in Stock on Hand 20,000 50,015 50,000 GST Movement (100,000) (89,652) 150,000 1,070,000 291,861 958,000
Net Cash used in Operating Activities 7,999,000 6,540,482 32,376,500
Page 2.27 Town of Cambridge Budget Notes
13. LOAN & CREDIT FACILITIES
(a) Repayments
Principal Payments Interest Payments Principal Remaining
Details 2015/2016 2016/2017 2015/2016 2016/2017 30 June 2016 30 June 2017 Actual Budget Actual Budget Actual Budget $$$$$ $ Governance HP Agreement - Temporary Office Accomodation 18,047 19,500 2,179 1,000 22,708 3,500 18,047 19,500 2,179 1,000 22,708 3,500 Recreation and Culture Loan 1 WGC Irrigation Upgrade 158,200 163,500 64,733 58,000 1,481,051 1,317,500 Loan 3a WGC Driving Range, Proshop 414,133 458,500 370,832 270,000 10,016,746 9,558,000 Loan 7a WGC Miniature Golf 0 3,500,000 22 119,000 1,125,000 0 572,333 4,122,000 435,587 447,000 12,622,798 10,875,500 Other Property & Services Loan 4 39 Southport Street 0 0 47,264 47,264 1,107,102 1,107,102 0 0 47,264 47,264 1,107,102 1,107,102 Total 590,380 4,141,500 485,030 495,264 13,752,608 11,986,102
Loan #3 Wembley Golf Course – Driving Range, Pro Shop has been refinanced from 1 July 2016 for a further two year fixed loan based on an 18 year facility with both interest and principal repayments due. New Loan: Loan #7 Wembley Golf Course - Miniature Golf Project is fully funded by a $3.5 million loan at a rate of 3.2% with the loan to be repaid in June 2017 from land sale proceeds from St John Wood. Should funds not be available then the loan will be refinanced at the prevailing WATC interest rate, for a term of up to one year. (b) Unspent Loans
Nil
(c) Overdraft
An overdraft facility of up to $500,000 is to be provided at the Council’s bank if required in accordance with Section 6.2(4)(d) of the Local Government Act.
(d) Internal Loans
Principal Payments Interest Payments Principal Remaining 2015/2016 2016/2017 2015/2016 2016/2017 30 June 2016 30 June 2017 Details Actual Budget Actual Budget Actual Budget $$$$$ $ Recreation and Culture Loan 3b WGC Driving Range, Proshop 0 0 111,100 104,500 3,768,395 3,768,500 Loan 7b WGC Miniature Golf 0 95,000 0 0 0 3,500,000 Loan 8b WGC Hospitality 0 376,000 0 269,500 0 10,293,813 0 471,000 111,100 374,000 3,768,395 17,562,313 Other Property & Services Ciy Beach Surf Club & Commercial Development Loan 6b City Beach Restaurants 103,852 159,500 91,872 133,500 4,221,022 4,061,024 Loan 10 City Beach Surf Club (50%) 55,227 85,000 48,857 71,000 2,244,705 2,159,205 159,079 244,500 140,729 204,500 6,465,728 6,220,230 Total 159,079 715,500 251,829 578,500 10,234,123 23,782,543
Page 2.28
Town of Cambridge Budget Notes
13. LOAN & CREDIT FACILITIES (continued)
(d) Internal Loan
Loan #3 WGC Driving Range & Proshop
In addition to the loan from Western Australian Treasury Corporation, an internal loan of $3.6 million has been funded from the Endowment Lands Account. Interest is charged at interest rates based on rates set by the Western Australian Treasury Corporation. The interest charged and transferred to the Endowment Lands Account for the 2015/2016 financial year is $111,100 and for the 2016/17 year is $104,500.
Loan #7 WGC Miniature Golf
The loan from Western Australian Treasury Corporation of $3.5 million will be repaid in June 2017 with funds from the Endowment Lands Account and be converted to an internal loan. Interest is charged at interest rates based on rates set by the Western Australian Treasury Corporation. A principal repayment of $95k will be made to Endowment Lands Account at the end of the 2016/2017 financial year.
Loan #8 WGC Hospitality
The Wembley Golf Course Hospitality project is due to be completed in July 2016 at a cost of $10.8 million fully funded by an internal loan from the Endowment Lands Account. Interest is charged at interest rates based on rates set by the Western Australian Treasury Corporation. The interest charged is $269,500 and principal repayments are $376,000 with both amounts transferred to the Endowment Lands Account for the 2016/2017 financial year.
Loan #9 & 10 City Beach Restaurants & Surf Club
The total cost for the City of Perth Surf Cub and Commercial precinct project has been estimated at $17.8 million including remaining infrastructure of $500k due for completion in 2016/2017. Project costs are funded by a contribution of $2.2 million from external sources and an investment by the Town of $15.6 million which includes an internal loan of $6.6 million from Endowment Lands Account.
The internal loan of $6.6 million ($4.3 million for City Beach Restaurants and $2.3 million for 50% of City Beach Surf Club Building) will be repaid by the rent revenue from commercial tenancies over 20 year term. The interest charged of $204,500 and principal repayments of $244,500 made are transferred to the Endowment Lands Account for the 2016/2017 financial year.
Page 2.29
Town of Cambridge Budget Notes
14. RESERVES
Council maintains various reserves, which provide financial resources for projects and for items requiring urgent attention during the year, which have not been budgeted for. Full details on Reserves are shown on Pages 5.1 to 5.5.
(a) Purpose of Cash Backed Reserves
(i) Area Improvement Reserve
To provide funds for the acquisition and development of assets excluding community recreation facilities or the provision of services that are in the view of the Council beneficial and provides improvements to areas within the district of the Town. A sub-reserve has been created for the sale proceeds from the Perry Lakes Development.
(ii) Community Facilities Reserve
To provide funds for acquisition and development of community facilities in the Town.
(iii) Asset Management Reserve
To provide a source of funds for future asset replacement. This reserve recognises the need to make provision for the future replacement of assets having regard to the depreciating nature of non-current assets. The amount in this reserve is to be accumulated over the useful life of the assets and expended on replacement as considered appropriate.
The reserve provides for the acquisition and replacement of the Town’s plant, equipment and infrastructure. “Plant, equipment and Infrastructure” shall be defined to mean trucks, loaders, cars, utilities, rollers, tractors, movers, computers, photocopies, buildings, roads, footpaths, drainage, parks, reticulation and similar.
(iv) Waste Management Reserve
To provide funds for the provision of waste management services, including recycling. These services may include acquisition of assets such as land, buildings, plant and equipment, mobile rubbish bins, etc. The reserve also provides for the expenses relating to the Tamala Park land in which the Town has an ownership interest.
(v) Clubs and Associations Reserves
(i) Clubs and Associations - Buildings
This reserve was established in accordance with the Town's new community leasing policy to provide funding for ongoing building maintenance for the various facilities.. Contributions are made by both the Town and the Community Associations and held by the Council for this purpose.
(ii) Clubs and Associations - Synthetic Court and Lightings
This reserve was established in accordance with the Town's new community leasing policy to provide replacement of synthetic courts and lighting infrastructure where applicable. Contributions are made by both the Town and Community Associations and held by the Council for this purpose.
(iii) Clubs and Associations - Car Parks and Surroundings
This reserve was established in accordance with the Town's new community leasing policy to provide for the replacement of car parks and surroundings where applicable. Contributions are made by both the Town and Community Associations and held by the Council for this purpose.
(vi) Development Contributions Reserve
Parking The Town under its "Access and Parking Strategy" endorsed by Council in 2012, has a requirement for developers to make a "cash in lieu of parking" contribution, as part of its planning approval process where it is evident that there are insufficient parking facilities being provided. The "Cash in lieu of parking" contribution will differ depending in which precinct the construction is taking place. To enable contributions to be appropriately monitored and acquitted, a reserve has been created for each precinct.
Page 2.30
Town of Cambridge Budget Notes
14. RESERVES (Continued)
(a) Purpose of Cash Backed Reserves (Continued)
Public Art The Town under it's 'Public Art Policy' has a requirement for developers to provide for public art which may either be provided in-kind by the developer onsite or within the adjacent public realm or as a cash- in-lieu contribution to the Town for the provision of public art in that precinct. The public art contribution is applicable to applications for commercial, non-residential and mixed used developments where the construction value is $1 million or more. To enable cash contribution received to be appropriately monitored and acquitted, a reserve has been created for each precinct.
(b) Details of Reserve Accounts
Details of transactions expected to occur on the Reserves are outlined below:
Opening Transfers Transfers Closing Balance from to Balance 1 July Operations Operations 30 June
Actual 2015/2016 (estimated) Area Improvement 1,709,288 2,356,810 2,031,471 2,034,627 Community Facilities 954,670 82,699 881,385 155,984 Asset Management 956,838 576,587 344,644 1,188,781 Waste Management 283,101 334,772 110,000 507,873 Clubs & Associations 876,780 609,668 427,327 1,059,121 Development Contributions - Parking 932,750 90,000 0 1,022,750 Development Contributions - Public Art 55,000 0 0 55,000 Total 5,768,427 4,050,536 3,794,827 6,024,136
Budget 2016/2017 Area Improvement 2,034,700 54,110,000 2,017,500 54,127,200 Community Facilities 156,100 37,700 87,000 106,800 Asset Management 1,188,800 1,020,100 1,403,500 805,400 Waste Management 507,900 183,300 87,500 603,700 Clubs & Associations 1,059,100 660,400 587,000 1,132,500 Development Contributions - Parking 1,022,800 60,000 0 1,082,800 Development Contributions - Public Art 55,000 0 0 55,000 Total 6,024,400 56,071,500 4,182,500 57,913,400
15. ENDOWMENT LANDS ACCOUNT
(a) Purpose of Endowment Lands Account
The Cambridge Endowment Land Act 1920 (Section 41(1)) requires an “Endowment Lands Account” to be established. The proceeds of sale of land in the Endowment Land area are to be credited to this account. The funds held in this account must be expended for the development of the land in the Endowment Lands Area. Full details for this account are shown on page 5.6.
(b) Details of Endowment Lands Account
Details of transactions expected to occur on the Endowment Lands Account are outlined below:
Opening Transfers Transfers Closing Balance from to Balance 1 July Operations Operations 30 June
Actual 2015/2016 (estimated) $17,034,884 $3,862,549 $19,659,642 $1,237,791
Budget 2016/2017 $1,237,800 $11,816,000 $4,880,000 $8,173,800
Page 2.31
Town of Cambridge Budget Notes
16. DETERMINATION OF OPENING FUNDS
(a) Net Current Assets
The surplus/deficit represents the amount to be brought forward from the previous financial period. The Local Government Act requires Council to carry forward any surplus or deficit from the previous year and take it into account in preparing the Budget and imposing the rates and charges for the ensuing year.
The position at the commencement of the financial year is represented by the net current assets at 1 July 2016. The details of the net current assets are outlined below:
Est. Actual Budget 30-Jun-16 30-Jun-17
Current Assets Cash 1,527,325 2,000,000 Investments 16,246,946 66,196,400 Receivables Current 1,997,564 1,962,800 Other 23,180 50,000 Inventories 353,047 350,000 Total Current Assets 20,148,062 70,559,200
Current Liabilities Payables 2,363,399 1,500,000 Provisions Current 2,109,069 2,000,000 Borrowings 4,122,000 672,000 Total Current Liabilities 8,594,468 4,172,000
Net 11,553,594 66,387,200
Less Restricted Assets Reserves 6,024,136 57,913,400 Endowment Lands Account 1,237,791 8,173,800 Provisions 345,257 300,000 Total Restricted Assets 7,607,184 66,387,200
Net Current Assets 3,946,410 0
Surplus as at 30 June 2016 reflects carried forward funds advised to date of $3,429,500.
(b) Determining the Budget Deficiency
The budget deficiency represents the amount that must be raised in rates to meet the balance of the expenditure requirements not provided for by alternative revenue sources. This deficiency is shown in the Rate Setting Budget Page 2.3. This budget is used to eliminate items that are not used to calculate the budget deficiency such as:
• Reserves that remain unexpended at year end; • Depreciation of non-current assets; • Gain/(Loss) on disposal of assets; • Restricted assets that remain unused at year-end.
This budget takes into account the surplus/deficit funds brought forward for capital and operating projects not completed prior to 30 June 2016. The carried forward amounts have been applied to complete these projects in 2016/2017. A summary of the carried forward amounts applied to incomplete works and surplus allocated is detailed on Page 6.4 and 6.5.
Page 2.32
Town of Cambridge Budget Notes
17. TRADING UNDERTAKING
The Town operates only one activity for the purpose of producing a profit in accordance with the definition of a trading undertaking in Section 3.59 of the Local Government Act 1995.
(a) Operating Statement
Wembley Golf Course
Details concerning the operation of the Golf Course are shown on pages 3.67 to 3.77. A summary of the financial position is detailed below:-
Budget Est. Actual Budget 2015/2016 2015/2016 2016/2017
Revenue 6,793,500 6,770,420 8,657,000 Less: Non Cash (20,000) (30,403) 0 Net Revenue 6,773,500 6,740,017 8,657,000
Expenditure 6,218,000 6,271,235 6,981,000 Less: Non Cash (968,500) (900,186) (1,091,000) Net Expenditure 5,249,500 5,371,048 5,890,000
Cash Surplus 1,524,000 1,368,968 2,767,000 Plus Proceeds from sale of plant & equipment 20,000 37,500 0 Less Cash Dividend (1,627,000) (1,627,000) (1,674,000) Less Loan Repayments - Irrigation (158,000) (158,200) (163,500) Less Loan Repayments - Driving Range (412,500) (414,133) (458,500) Less Loan Repayments - Miniature Golf (ELA Loan) 0 0 (376,000) Less WGC Reserve Transfer to Operations for NCW 0 0 (95,000)
Cash Transfer to Reserve (584,500) (746,962) 0
(b) Other Information
The Wembley Golf Course operates as a stand-alone activity and is budgeted to pay the Town a dividend of $1.674 million in 2016/2017. Any additional revenue raised is transferred to a Golf Course Reserve to be used specifically for Golf Course improvements. The Golf Course is completely self-funding without the expectation that rate revenue would be required for improvements. Similarly, a guaranteed dividend is paid to the Town each year, which subsidies the amount of rates, levied on ratepayers.
18. MAJOR TRADING UNDERTAKING
The Wembley Golf Course qualifies under the minimum requirements of Section 3.59 of the Local Government Act 1995 and Regulation 9 of the Functions and General Regulations for a major trading undertaking. The Town does not operate any other major trading undertakings.
The information contained in the above Operating Statement is inclusive of all items of revenue and expenditure which has been used in the pricing structure for goods and services provided by the golf Course trading undertaking. There are no other items outside the above Operating Statement used for this purpose.
Page 2.33
Town of Cambridge Budget Notes
19. MAJOR LAND TRANSACTION
The State Government assumed control of the Perry Lakes Redevelopment project in 2005 after passing the Perry Lakes Redevelopment Act 2005 (the Act). At the completion of the project, the Town of Cambridge was owed $50 million which as per the Act can be paid in cash, land or a combination of cash and land.
Subsequently, a transfer of three apartment sites, valued at $27.4 million (ex GST) from State Government occurred in July 2015. The three lots will be sold during 2016/2017 financial year. It is expected that the Town will realise $31.4 million in proceeds from land sales. The remaining balance of $22.6 million will be received in cash during 2016/2017 financial year and has been reflected in operating revenue.
Previous Years Budget Total to 30 Jun 2016 2016/2017
Revenue Land Sales 33,459,800 33,459,800 Deposit Received in Advance 1,000,000 1,000,000 less: GST (3,041,800) (3,041,800) 1,000,000 30,418,000 31,418,000
Expenditure
Net Proceeds 1,000,000 30,418,000 31,418,000
Cost of Lots sold 27,363,000 27,363,000
Profit on Sale of Lots 1,000,000 3,055,000 4,055,000
Assets Land held for resale on 1 July 27,363,000 Plus: Land Development Less: Cost of Land Sold 27,363,000 Land held for resale on 30 June 27,363,000 0
Liabilities Nil Nil Nil
Net Assets as at 30 Jun 27,363,000 0 0
20. MONIES HELD IN TRUST
A trust account has been established for funds held by Council over which it has no control and which are not included in the financial statements are as follows:
Unclaimed Monies
Balance 1 July 2016 $41,000 Receipts $2,000 Payments $1,000 Balance 30 June 2017 $42,000
Bonds & Deposits
Balance 1 July 2016 $1,700,000 Receipts $500,000 Payments $600,000 Balance 30 June 2017 $1,600,000
Page 2.34
OPERATING BUDGET Town of Cambridge Operating Budget Summary by Program For the Year Ending 30 June 2017
Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$ $
REVENUE
General Purpose Funding 3.3 (25,552,775) (25,298,500) (25,319,860) (27,105,500) Governance 3.4 (121,179) (75,000) (122,696) (126,000) Law, Order and Public Safety 3.5 (1,539,628) (653,500) (670,764) (143,500) Health 3.6 (77,870) (71,500) (99,851) (88,500) Education and Welfare 3.7 (1,105,733) (1,152,500) (1,128,634) (1,160,000) Community Amenities 3.8 (3,378,868) (3,005,000) (2,893,500) (2,828,500) Recreation and Culture 3.9 (9,173,957) (11,400,000) (10,385,144) (12,560,000) Transport 3.10 (3,261,130) (4,412,500) (3,658,807) (4,520,000) Economic Services 3.11 (500,544) (560,000) (440,552) (461,000) Other Property and Services 3.12 (9,588,723) (3,981,000) (31,614,226) (40,442,500) (54,300,408) (50,609,500) (76,334,034) (89,435,500)
EXPENDITURE
General Purpose Funding 3.3 575,735 595,000 621,782 631,000 Governance 3.4 1,788,118 1,827,000 1,825,419 1,857,000 Law, Order and Public Safety 3.5 1,438,778 1,671,000 1,576,349 1,984,500 Health 3.6 572,493 531,000 554,652 488,500 Education and Welfare 3.7 1,747,581 1,773,000 1,793,257 1,800,000 Community Amenities 3.8 5,884,900 6,427,000 6,341,816 6,759,000 Recreation and Culture 3.9 18,624,536 19,441,500 18,975,304 21,221,000 Transport 3.10 8,362,952 7,666,000 7,741,339 8,874,000 Economic Services 3.11 554,058 619,500 571,814 657,000 Other Property and Services 3.12 2,633,135 2,954,000 3,177,768 3,456,500 42,182,286 43,505,000 43,179,500 47,728,500
CHANGE IN NET ASSETS RESULTING FROM OPERATIONS (12,118,122) (7,104,500) (33,154,534) (41,707,000)
______Page 3.1 Town of Cambridge Operating Budget Summary by Nature and Type For the Year Ending 30 June 2017
Actual Budget Est Actual Budget 2014/2015 2015/2016 30 June 16 2016/2017 Notes$$$$
REVENUE Rates (22,194,672) (23,396,500) (23,470,857) (24,554,000) Operating Grants,Subsidies and Contributions (3,371,207) (2,553,500) (2,291,028) (2,590,500) Non Operating Grants,Subsidies and Contributions (3,431,321) (4,801,000) (30,473,142) (2,969,000) Profit on asset disposals (6,261,980) (2,627,000) (3,236,341) (16,224,000) Fees and charges (13,979,796) (15,574,000) (15,058,261) (18,540,000) Interest earnings (1,713,662) (1,332,500) (1,300,594) (1,488,500) Other revenue/income (3,348,031) (325,000) (504,028) (23,069,500) 3 (54,300,670) (50,609,500) (76,334,252) (89,435,500)
EXPENDITURE Employee costs 16,907,453 18,231,700 18,240,771 19,567,000 Materials and contracts 14,260,293 14,470,700 14,882,158 15,299,600 Utilities (gas, electricity, water etc.) 1,487,358 1,740,300 1,535,723 1,824,700 Depreciation on non-current assets 6,908,016 6,994,000 6,646,566 8,639,500 Interest expenses 456,194 779,500 736,837 1,074,000 Insurance expenses 468,345 509,500 418,066 478,200 Other Expenditure 640,722 640,800 702,594 730,500 Loss on disposal of assets 1,054,164 138,500 17,003 115,000 3 42,182,546 43,505,000 43,179,718 47,728,500
Change in net assets resulting from operations (Gain)/Reduction 12(d) (12,118,124) (7,104,500) (33,154,534) (41,707,000)
______Page 3.2 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
GENERAL PURPOSE FUNDING
Revenues Rates Rate Revenue 3.13 (22,194,672) (23,396,500) (23,470,857) (24,554,000) Financial Services - Rates 3.14 (243,031) (250,000) (254,208) (251,500) (22,437,703) (23,646,500) (23,725,065) (24,805,500)
General Purpose Grants 3.15 (1,453,242) (467,500) (451,806) (959,500)
General Financing 3.16 (1,661,830) (1,184,500) (1,142,989) (1,340,500)
Total Revenues (25,552,775) (25,298,500) (25,319,860) (27,105,500)
Expenses Rates Financial Services - Rates 3.14 553,860 573,000 599,831 609,000
General Financing 3.16 21,875 22,000 21,951 22,000
Total Expenses 575,735 595,000 621,782 631,000
General Purpose Funding (Net) (24,977,040) (24,703,500) (24,698,078) (26,474,500)
______Page 3.3 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
GOVERNANCE
Revenues Other Governance Governance Management 3.18 (60,457) (21,000) (63,084) (69,000) Administration - General 3.21 000(3,000) Administration - Customer Services (Admin Centre) 3.22 (60,723) (54,000) (59,612) (54,000) Administration Centre 3.28 (121,179) (75,000) (122,696) (126,000)
Total Revenues (121,179) (75,000) (122,696) (126,000)
Expenses Members of Council Members Expenses 3.17 921,027 972,500 995,011 1,024,000 0000 921,027 972,500 995,011 1,024,000 Other Governance Governance Management 3.18 1,340,168 1,159,500 1,134,378 1,164,000 Human Resources 3.20 441,893 504,000 463,720 507,000 Administration - General 3.21 196,168 180,000 188,797 267,500 Administration - Customer Services (Admin Centre) 3.22 513,134 596,000 548,840 580,500 Administration - Document Management 3.23 385,087 380,500 381,968 369,000 Financial Services - General 3.24 550,369 544,000 554,455 563,000 Financial Services - Purchasing/Accounts 3.25 290,297 280,500 290,218 291,500 Financial Services - Payroll 3.26 208,860 196,000 213,788 211,000 Information Technology 3.27 917,542 1,258,500 1,059,743 1,355,000 Administration Centre 3.28 686,377 698,000 746,799 755,000 5,529,895 5,797,000 5,582,707 6,063,500 Less ABC Allocated (4,662,804) (4,942,500) (4,752,298) (5,230,500) 867,091 854,500 830,408 833,000
Total Expenses 1,788,118 1,827,000 1,825,419 1,857,000
Governance (Net) 1,666,938 1,752,000 1,702,722 1,731,000
______Page 3.4 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
LAW, ORDER & PUBLIC SAFETY
Revenues Animal Control Animal Control 3.29 (96,869) (45,000) (105,534) (80,500)
Other Law, Order & Public Safety Ranger Services - Other 3.30 (6,038) (2,000) (2,466) (2,000) Compliance 3.32 (34,216) (20,500) (11,728) (3,000) Surf Life Saving Clubs 3.33 (1,401,254) (586,000) (545,454) (58,000) Community Safety 3.35 (1,250) 0 (5,582) 0 (1,442,759) (608,500) (565,230) (63,000)
Total Revenue (1,539,628) (653,500) (670,764) (143,500)
Expenditure Animal Control Animal Control 3.29 202,661 204,000 230,459 226,500
Other Law, Order & Public Safety Ranger Services - Other 3.30 196,825 212,000 223,212 246,500 Beach Inspections 3.31 352,467 361,000 362,358 372,000 Compliance 3.32 373,677 338,000 400,854 427,500 Surf Life Saving Clubs 3.33 163,715 381,500 178,554 529,500 Community Safety 3.35 149,432 174,500 180,912 182,500 1,236,116 1,467,000 1,345,890 1,758,000
Total Expenditure 1,438,778 1,671,000 1,576,349 1,984,500
Law, Order & Public Safety (Net) (100,851) 1,017,500 905,585 1,841,000
______Page 3.5 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
HEALTH
Revenue Health - Preventive Services Health 3.36 (77,870) (71,500) (99,851) (88,500)
Total Revenue (77,870) (71,500) (99,851) (88,500)
Expenditure Health - Preventive Services Health 3.36 572,493 531,000 554,652 488,500
Total Expenditure 572,493 531,000 554,652 488,500
Health (Net) 494,622 459,500 454,802 400,000
______Page 3.6 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
EDUCATION & WELFARE
Revenue Aged & Disabled Cambridge Senior Services - HACC 3.37 (1,083,322) (1,146,000) (1,123,521) (1,115,500) (1,083,322) (1,146,000) (1,123,521) (1,115,500) Other Welfare Welfare Services 3.39 (28,000) Youth Services 3.40 (22,410) (6,500) (5,113) (16,500) (22,410) (6,500) (5,113) (44,500)
Total Revenue (1,105,733) (1,152,500) (1,128,634) (1,160,000)
Expenditure Aged & Disabled Cambridge Senior Services - HACC 3.37 1,248,125 1,250,500 1,320,841 1,247,000 1,248,125 1,250,500 1,320,841 1,247,000 Other Welfare Welfare Services 3.39 164,037 141,500 116,167 155,500 Youth Services 3.40 335,418 381,000 356,249 397,500 499,456 522,500 472,416 553,000
Total Expenditure 1,747,581 1,773,000 1,793,257 1,800,000
Education & Welfare (Net) 641,849 620,500 664,623 640,000
______Page 3.7 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
COMMUNITY AMENITIES
Revenue Sanitation Waste Management 3.42 (2,163,565) (2,404,000) (2,444,559) (2,343,500)
Town Planning & Regional Development Planning 3.43 (1,192,730) (601,000) (448,941) (463,000) Sustainability Management 3.44 (22,572) 00(22,000) (1,215,302) (601,000) (448,941) (485,000)
Total Revenue (3,378,868) (3,005,000) (2,893,500) (2,828,500)
Expenditure Sanitation Waste Management 3.42 3,953,482 4,592,000 4,288,966 4,586,000
Town Planning & Regional Development Planning 3.43 1,536,514 1,373,500 1,595,330 1,726,500 Sustainability Management 3.44 394,904 461,500 457,520 446,500 1,931,418 1,835,000 2,052,850 2,173,000
Total Expenditure 5,884,900 6,427,000 6,341,816 6,759,000
Community Amenities (Net) 2,506,033 3,422,000 3,448,316 3,930,500
______Page 3.8 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
RECREATION & CULTURE
Revenue Public Halls & Civic Centres Wembley Community Centre 3.45 (148,410) (148,000) (155,511) (150,000) Leederville Town Hall 3.47 (57,460) (50,000) (63,768) (58,000) The Boulevard Centre 3.48 (435,819) (484,500) (342,952) (324,500) (641,689) (682,500) (562,232) (532,500) Swimming Areas & Beaches Bold Park Aquatic Centre 3.50 (90,802) (1,308,500) (1,147,462) (1,677,500) Ocean Beaches 3.54 (143,889) (191,500) (160,143) (24,000) (234,691) (1,500,000) (1,307,605) (1,701,500) Other Sport & Recreation Clubs - Leased Premises 3.58 (361,844) (1,310,500) (998,078) (547,500) Sports Grounds 3.60 (101,581) (97,500) (103,952) (120,000) Parks 3.63 (227,852) (568,000) (143,837) (497,000) Wembley Golf Course 3.67 (7,140,216) (6,793,500) (6,770,420) (8,657,000) Recreation Services 3.78 (59,853) (60,000) (64,726) (65,000) (7,891,346) (8,829,500) (8,081,013) (9,886,500) Libraries Cambridge Library 3.80 (69,360) (49,000) (50,197) (52,000)
Other Culture Quarry Amphitheatre 3.82 (336,870) (339,000) (384,097) (387,500)
Total Revenue (9,173,957) (11,400,000) (10,385,144) (12,560,000)
Expenditure Public Halls & Civic Centres Wembley Community Centre 3.45 364,099 369,500 309,672 386,500 Leederville Town Hall 3.47 133,624 127,000 129,057 143,000 The Boulevard Centre 3.48 571,286 591,500 535,220 531,500 1,069,009 1,088,000 973,949 1,061,000 Swimming Areas & Beaches Bold Park Aquatic Centre 3.50 1,148,451 2,007,000 1,781,191 2,504,500 Ocean Beaches - Buildings 3.55 249,728 346,000 244,395 397,500 Ocean Beaches - Grounds 3.56 696,635 852,500 771,550 769,000 Ocean Beaches - Other 3.57 7,000 7,000 7,000 7,000 2,101,814 3,212,500 2,804,137 3,678,000 Other Sport & Recreation Clubs - Leased Premises 3.58 852,500 724,500 738,014 948,000 Sports Grounds - Buildings 3.61 515,195 496,000 393,361 339,500 Sports Grounds - Grounds 3.62 1,136,049 835,500 917,548 921,500 Parks - Buildings 3.64 56,138 82,500 69,715 87,500 Parks - Grounds 3.65 3,120,074 3,219,000 3,182,655 3,411,500 Wembley Golf Course 3.67 6,322,092 6,218,000 6,271,235 6,981,000 Recreation Services 3.78 863,491 855,000 867,149 924,500 12,865,539 12,430,500 12,439,677 13,613,500 Libraries Cambridge Library 3.80 2,146,861 2,250,000 2,189,145 2,383,000
Other Culture Quarry Amphitheatre 3.82 441,313 460,500 568,396 485,500
Total Expenditure 18,624,536 19,441,500 18,975,304 21,221,000
Recreation & Culture (Net) 9,450,580 8,041,500 8,590,161 8,661,000
______Page 3.9 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
TRANSPORT
Revenue Maintenance Streets, Roads, Depots Road Infrastructure 3.84 (1,408,095) (2,577,000) (1,628,739) (2,209,000) Road Reserves 3.86 (89,400) (93,500) (91,200) (96,000) (1,497,495) (2,670,500) (1,719,939) (2,305,000) Parking Facilities Parking Control 3.88 (1,763,635) (1,742,000) (1,938,868) (2,215,000)
Total Revenue (3,261,130) (4,412,500) (3,658,807) (4,520,000)
Expenditure Maintenance Streets, Roads, Depots Road Infrastructure 3.84 5,832,427 5,014,500 5,030,717 5,938,500 Road Reserves 3.86 1,530,346 1,619,000 1,534,593 1,614,000 Depot 3.87 318,018 339,500 349,449 354,500 - Less Allocated (318,018) (339,500) (349,449) (354,500) 7,362,773 6,633,500 6,565,310 7,552,500 Parking Facilities Parking Control 3.88 1,000,179 1,032,500 1,176,029 1,321,500
Total Expenditure 8,362,952 7,666,000 7,741,339 8,874,000
Transport (Net) 5,101,822 3,253,500 4,082,532 4,354,000
______Page 3.10 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
ECONOMIC SERVICES
Revenue Building Control Building Control 3.90 (488,440) (512,000) (395,550) (411,000) Swimming Pool Inspections 3.91 (12,104) (48,000) (45,002) (50,000) (500,544) (560,000) (440,552) (461,000)
Total Revenue (500,544) (560,000) (440,552) (461,000)
Expenditure Building Control Building Control 3.90 553,766 571,500 554,446 607,000 Swimming Pool Inspections 3.91 292 48,000 17,368 50,000 554,058 619,500 571,814 657,000
Total Expenditure 554,058 619,500 571,814 657,000
Economic Services (Net) 53,514 59,500 131,262 196,000
______Page 3.11 Town of Cambridge Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
OTHER PROPERTY & SERVICES
Revenue Overheads Works & Engineering 3.92 (5,631) 0 (1,194) (6,000) Building Management 3.98 00(5,649) (5,631) 0 (6,842) (6,000) Plant Operation Costs Works & Engineering 3.96 (23,091) (20,500) (12,014) (21,000) Parks & Landscape 3.97 (17,196) 0 (5,716) (4,500) (40,287) (20,500) (17,730) (25,500) Unclassified Asset Management 3.99 Other Property 3.100 (12,190,834) (3,960,500) (31,589,653) (40,411,000) (12,190,834) (3,960,500) (31,589,653) (40,411,000)
Total Revenue (12,236,752) (3,981,000) (31,614,226) (40,442,500)
Expenditure Overheads Works & Engineering 3.92 1,385,133 1,552,400 1,526,242 1,574,500 Less Allocated to Works and Services 3.92 (972,470) (1,130,900) (1,130,963) (1,154,000) Parks & Landscape 3.94 1,734,675 1,800,500 1,783,057 1,854,000 Less Allocated to Works and Services 3.94 (1,253,807) (1,268,000) (1,325,172) (1,308,500) Building Management 3.98 263,751 291,500 276,238 291,500 Asset Management 3.99 437,877 539,000 452,521 606,000 1,595,159 1,784,500 1,581,923 1,863,500 Plant Operation Costs Works & Engineering 3.96 276,750 305,500 260,673 282,500 Less Allocated to Works and Services 3.96 (231,302) (266,500) (308,205) (242,000) Parks & Landscape 3.97 262,678 295,500 220,438 254,000 Less Allocated to Works and Services 3.97 (197,725) (265,500) (193,088) (218,000) 110,402 69,000 (20,182) 76,500 Unclassified Other Property 3.100 927,574 1,100,500 1,616,027 1,516,500 927,574 1,100,500 1,616,027 1,516,500
Total Expenditure 2,633,135 2,954,000 3,177,768 3,456,500
Other Property & Services (Net) (9,603,617) (1,027,000) (28,436,459) (36,986,000)
Total Operating (Net) (14,766,150) (7,104,500) (33,154,534) (41,707,000)
______Page 3.12 OPERATING BUDGET
SCHEDULE Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
RATES
Revenues General Rates General Rates - GRV (10,605,728) (11,701,000) (11,701,213) (12,324,000) (12,324,000) General Rates - UV (10,224,226) (10,523,000) (10,523,231) (11,022,000) (11,022,000) (20,829,954) (22,224,000) (22,224,444) (23,346,000) (23,346,000) Minimum Rates Minimum Rates - GRV (879,970) (897,000) (896,709) (906,000) (906,000) Minimum Rates - UV (101,010) (94,000) (93,700) (95,000) (95,000) (980,980) (991,000) (990,409) (1,001,000) (1,001,000)
Subtotal General Rates (21,810,934) (23,215,000) (23,214,853) (24,347,000) (24,347,000)
Interim Rates Interim Rates - GRV (433,824) (155,000) (204,665) (180,000) (180,000) Interim Rates - UV 3,964 (26,500) (24,222) (27,000) (27,000) (429,861) (181,500) (228,887) (207,000) (207,000)
Rates Income Received in advance 46,123 (27,117) (22,194,672) (23,396,500) (23,470,857) (24,554,000) (24,554,000)
Rates (Net) (22,194,672) (23,396,500) (23,470,857) (24,554,000) (24,554,000)
______Page 3.13 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
FINANCIAL SERVICES - RATES
Revenues Other Rates Revenue Rates Instalment Administration Fee (62,294) (56,000) (63,568) (62,000) (62,000) Rate Interest - Instalments (93,339) (93,000) (102,545) (100,000) (100,000) Rate Interest - Late Payment Penalty (41,757) (52,000) (51,385) (45,000) (45,000) (197,390) (201,000) (217,498) (207,000) (207,000) Operating Grants & Subsidies Pensioner Deferred Rates Interest (17,945) (8,000) (10,306) (12,000) (12,000) (17,945) (8,000) (10,306) (12,000) (12,000) Reimbursements Reimbursements - Legal Expenses (1,646) (15,000) (5,000) (5,000) (1,646) (15,000) (5,000) (5,000) Other Income Commission (25,599) (26,000) (26,254) (27,000) (27,000) Other Income (450) (150) (500) (500) (26,049) (26,000) (26,404) (27,500) (27,500)
Financial Services - Rates Revenue (243,031) (250,000) (254,208) (251,500) (251,500)
Expenditure Employee Costs Salaries 200,409 199,100 218,220 208,200 208,200 Superannuation 23,184 21,700 24,710 26,400 26,400 Workers Compensation 4,500 4,800 4,800 5,100 5,100 Uniforms/Protective Clothing & Equipment 87 600 40 600 600 Fringe Benefits Tax 1,300 1,300 1,313 1,300 1,300 Training 3,250 2,000 1,015 1,900 1,900 232,729 229,500 250,099 243,500 243,500
Office Expenses 34,694 43,500 37,731 39,000 39,000
Operational Expenses Valuation Fees 57,956 41,000 67,309 60,000 60,000 Bank & Agency Charges 57,270 59,000 60,638 61,000 61,000 115,226 100,000 127,947 121,000 121,000 Other Expenses Debt Provisions Write-Offs & Refunds 1,522 2,000 1,266 2,000 2,000 Debt Collection 1,646 5,000 2,741 5,000 5,000 Other Expenses 337 1,000 776 1,000 1,000 3,506 8,000 4,783 8,000 8,000
Sub-total 386,155 381,000 420,559 411,500 411,500
Depreciation 146 735 500 500 Cost Allocation (ABC) 167,559 192,000 178,537 197,000 197,000
Financial Services - Rates Expenditure 553,860 573,000 599,831 609,000 609,000
Financial Services - Rates (Net) 310,829 323,000 345,623 357,500 357,500
______Page 3.14 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
GENERAL PURPOSE GRANTS
Revenues Operating Grants & Subsidies Financial Assistance Grant (872,821) (282,000) (279,871) (573,000) (573,000) Local Roads Grant (580,421) (185,500) (171,935) (386,500) (386,500) (1,453,242) (467,500) (451,806) (959,500) (959,500)
General Purpose Grants Revenue (1,453,242) (467,500) (451,806) (959,500) (959,500)
______Page 3.15 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
GENERAL FINANCING
Revenues Interest Earnings Interest on Investments - Municipal (504,485) (394,500) (471,436) (450,000) (450,000) Interest on Investments - Reserve (137,894) (48,000) (157,048) Res (290,000) (290,000) Interest on Investments - Endowment Lands (899,750) (631,500) (262,676) ELA (22,000) (22,000) (1,542,129) (1,074,000) (891,160) (762,000) (762,000) Interest Financing Interest on Internal Loans - Endowment Lands (30,981) (110,500) (251,829) ELA (578,500) (578,500) (30,981) (110,500) (251,829) (578,500) (578,500) Other Income Other Income (88,720)
General Financing Revenue (1,661,830) (1,184,500) (1,142,989) (1,340,500) (1,340,500)
Expenditure Operational Expenses Investment Advisory Fees 21,875 22,000 21,951 22,000 22,000
General Financing Expenditure 21,875 22,000 21,951 22,000 22,000
General Financing (Net) (1,639,955) (1,162,500) (1,121,038) (1,318,500) (1,318,500)
______Page 3.16 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
MEMBERS EXPENSES
Expenditure Employee Costs Salaries 142,936 157,400 166,757 162,500 162,500 Superannuation 16,266 17,900 17,311 19,400 19,400 Workers Compensation 3,500 3,800 3,800 3,900 3,900 Uniforms/Protective Clothing & Equipment 400 400 400 Fringe Benefits Tax 3,699 3,200 3,342 3,400 3,400 Training 1,800 1,400 1,400 166,400 184,500 191,209 191,000 191,000
Office Expenses 4,228 4,500 4,248 4,500 4,500
IT & Other Equipment Minor Equipment & Tools 2,468 18,000 4,564 15,000 15,000 2,468 18,000 4,564 15,000 15,000 Operational Expenses Membership Subscriptions 20,544 21,000 21,045 21,000 21,000 Personal Insurance 12,186 12,000 10,404 10,500 10,500 Bank & Agency Charges 221 500 500 32,729 33,000 31,670 32,000 32,000 Other Expenses Mayoral Allowance 61,800 62,000 61,800 62,000 62,000 Deputy Mayoral Allowance 15,450 15,500 15,450 15,500 15,500 Elected Members - Fees 211,666 211,500 212,280 214,500 214,500 Telecommunications Allowance 31,500 33,000 31,500 31,500 31,500 Council & Civic Expenses 46,667 44,000 51,738 50,000 50,000 Conferences 6,071 8,000 4,613 8,000 8,000 Elections 24,500 40,000 45,794 40,000 40,000 Gifts & Presentations 799 3,000 1,099 3,000 3,000 Other Expenses 11,550 8,000 11,647 12,000 12,000 Reimbursement of Expenses 190 500 594 500 500 410,194 425,500 436,515 437,000 437,000 Loss on Disposal of Assets Loss on Disposal of Assets 1,621 1,621
Sub-total 616,020 665,500 669,827 679,500 679,500
Depreciation 2,402 2,500 2,381 15,500 15,500 Cost Allocation (ABC) 302,605 304,500 322,803 329,000 329,000
Members Expenses Expenditure 921,027 972,500 995,011 1,024,000 1,024,000
Members Expenses (Net) 921,027 972,500 995,011 1,024,000 1,024,000
______Page 3.17 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
GOVERNANCE MANAGEMENT
Revenues Reimbursements Reimbursements - Other (Risk Management) (30,000) (30,000) (30,000) (30,000) Other Income Other Income (60,457) (21,000) (63,084) (22,000) (22,000) (60,457) (21,000) (63,084) (22,000) (22,000) Gain on Disposal of Assets Gain on Disposal of Assets (17,000) (17,000) (17,000) (17,000)
Governance Management Revenue (60,457) (21,000) (63,084) (69,000) (69,000)
Expenditure Employee Costs Salaries 532,417 472,000 519,866 526,100 526,100 Superannuation 69,215 57,400 66,033 67,200 67,200 Workers Compensation 11,500 11,500 11,500 12,800 12,800 Uniforms/Protective Clothing & Equipment 444 900 518 900 900 Fringe Benefits Tax 22,261 16,600 20,928 14,700 14,700 Training 6,740 4,600 4,246 5,300 5,300 642,577 563,000 623,091 627,000 627,000
Office Expenses 35,314 28,500 25,127 25,500 25,500
IT & Other Equipment Software Licences 1,173 2,000 337 2,000 2,000 Equipment Maintenance 764 1,000 1,269 1,000 1,000 Minor Equipment & Tools 2,632 2,000 2,899 2,000 2,000 4,569 5,000 4,505 5,000 5,000 Fleet & Plant Running Costs Running Expenses 9,654 12,000 7,094 7,000 7,000 Fixed Costs 3,129 4,000 2,513 2,500 2,500 Repairs 236 500 544 500 500 13,020 16,500 10,152 10,000 10,000 Operational Expenses Internal Audit Fees 59,565 35,000 41,550 35,000 35,000 Advertising 2,996 5,000 3,189 5,000 5,000 Legal Expenses 2,103 2,000 4,840 2,000 2,000 Consultants 16,305 10,000 11,888 12,000 12,000 Books & Publications 994 1,000 1,214 1,000 1,000 Membership Subscriptions 9,138 9,000 10,359 9,000 9,000 Professional Indemnity 12,714 12,000 12,307 12,000 12,000 103,816 74,000 85,348 76,000 76,000 Other Expenses Council Publications 4,880 15,000 8,854 10,000 10,000 Conferences 1,495 4,000 5,768 4,000 4,000 Other Expenses 23,777 24,000 16,652 20,000 20,000 Public Relations (Residents Information) 33,812 40,000 39,842 40,000 40,000 Special Projects/Research 4,386 45,000 18,245 40,000 40,000 Integrated Planning & Risk 15,820 30,000 38,955 30,000 30,000 Functions & Events 6,129 5,000 6,947 6,000 6,000 Community Perception Survey 25,000 90,299 163,000 135,264 150,000 150,000 Programs 216,728 Regional Collaboration 25,000 5,000 5,000 Mediation Services - Citizens Advice 1,000 500 500 500 217,728 25,500 5,500 5,500 Loss on Disposal of Assets Loss on Disposal of Assets 3,643 3,500 3,000 3,000 3,643 3,500 3,000 3,000
Sub-total 1,091,502 904,000 883,486 902,000 902,000
______Page 3.18 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
GOVERNANCE MANAGEMENT (Continued)
Depreciation 22,959 21,000 21,351 16,500 16,500 Cost Allocation (ABC) 222,064 234,500 229,542 245,500 245,500
Governance Management Expenditure 1,340,168 1,159,500 1,134,378 1,164,000 1,164,000
Governance Management (Net) 1,279,711 1,138,500 1,071,294 1,095,000 1,095,000
Governance Management (ABC Summary) Overhead Expenditure 1,279,712 397,000 1,071,294 401,000 401,000 Less allocated (540,151) (397,000) (324,627) (401,000) (401,000) Under/(Over) Allocated 739,561 746,667
______Page 3.19 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
HUMAN RESOURCES
Expenditure Employee Costs Salaries 272,781 253,000 260,359 265,900 265,900 Superannuation 35,332 32,200 33,548 37,300 37,300 Workers Compensation 6,000 6,100 6,100 6,500 6,500 Uniforms/Protective Clothing & Equipment 284 600 600 600 Fringe Benefits Tax 6,444 5,900 6,465 6,500 6,500 Recruitment Expenses 18,230 50,000 43,467 50,000 50,000 Training 2,700 2,700 2,700 Less OHS allocated from Workers Comp Provision (43,439) (34,000) (34,534) (35,000) (35,000) 295,631 316,500 315,405 0 334,500 334,500
Office Expenses 3,588 4,000 3,339 4,000 4,000
IT & Other Equipment Minor Equipment & Tools 431 500 1,063 500 500 431 500 1,063 500 500 Fleet & Plant Running Costs Running Expenses 3,931 6,000 3,586 6,000 6,000 Fixed Costs 613 1,000 575 500 500 Repairs 544 500 5,088 7,500 4,161 6,500 6,500 Operational Expenses Consultants 14,100 12,000 5,000 8,000 8,000 Membership Subscriptions 3,250 4,000 3,250 3,500 3,500 Other Insurance 5,000 5,982 6,000 6,000 17,350 21,000 14,232 17,500 17,500 Other Expenses Conferences 228 1,000 307 1,000 1,000 Industrial Services 11,600 16,000 11,950 14,000 14,000 Organisational Training & Development 5,490 8,000 3,503 8,000 8,000 Other Expenses 737 500 400 500 500 Workplace Safety 16,764 14,000 15,345 15,000 15,000 34,820 39,500 31,505 38,500 38,500 Programs Employee Assistance Program 4,600 6,000 4,600 5,000 5,000 Employee Health Program 768 8,000 2,956 6,000 6,000 Employee Recognition Scheme 4,850 10,000 10,018 8,000 8,000 10,218 24,000 17,574 19,000 19,000 Loss on Disposal of Assets Loss on Disposal of Assets 10,000 10,000
Sub-total 367,126 423,000 387,279 420,500 420,500
Depreciation 2,581 2,500 1,866 3,500 3,500 Cost Allocation (ABC) 72,186 78,500 74,575 83,000 83,000
Human Resources Expenditure 441,893 504,000 463,720 507,000 507,000
Human Resources (Net) 441,893 504,000 463,720 507,000 507,000
Human Resources (ABC Summary) Overhead Expenditure 441,893 504,000 463,720 507,000 507,000 Less allocated (441,893) (504,000) (463,720) (507,000) (507,000)
Under/(Over) Allocated
______Page 3.20 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ADMINISTRATION - GENERAL
Revenue Gain on Disposal of Assets Gain on Disposal of Assets (3,000) (3,000) (3,000) (3,000)
Administration General Revenue (3,000) (3,000)
Expenditure Employee Costs Salaries 75,062 76,800 79,300 78,300 78,300 Superannuation 17,339 10,600 18,914 11,100 11,100 Workers Compensation 2,000 1,800 1,800 1,900 1,900 Fringe Benefits Tax 3,523 3,700 4,028 3,700 3,700 Training 2,100 45 2,000 2,000 97,925 95,000 104,088 97,000 97,000
Office Expenses 35,806 33,500 41,735 36,000 36,000
Fleet & Plant Running Costs Running Expenses 1,773 2,000 1,244 2,000 2,000 Fixed Costs 755 500 585 500 500 2,528 2,500 1,829 2,500 2,500 Operational Expenses Books & Publications 828 1,000 1,247 1,000 1,000 Professional Indemnity 2,649 2,500 2,564 2,500 2,500 3,477 3,500 3,811 3,500 3,500 Other Expenses Other Expenses 1,812 2,000 2,406 2,000 2,000 Community Engagement 15,820 90,000 90,000 Provisions 5,670 8,000 4,774 6,000 6,000 23,301 10,000 7,181 98,000 98,000 Loss on Disposal of Assets Loss on Disposal of Assets 6,000 6,000
Sub-total 163,037 150,500 158,644 237,000 237,000
Depreciation 9,835 5,500 6,723 5,500 5,500 Cost Allocation (ABC) 23,296 24,000 23,430 25,000 25,000
Administration - General Expenditure 196,168 180,000 188,797 267,500 267,500
Administration - General (Net) 196,168 180,000 188,797 264,500 264,500
Administration - General (ABC Summary)
Overhead Expenditure 196,168 210,000 227,752 264,500 264,500 Less allocated (196,168) (210,000) (227,752) (264,500) (264,500)
Under/(Over) Allocated
______Page 3.21 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ADMINISTRATION - CUSTOMER SERVICES
Revenues Other Income Property Information Fees (58,065) (50,000) (57,685) (50,000) (50,000) Other Fees & Charges (2,658) (4,000) (1,927) (4,000) (4,000) (60,723) (54,000) (59,612) (54,000) (54,000)
Customer Services (Admin Centre) Revenue (60,723) (54,000) (59,612) (54,000) (54,000)
Expenditure Employee Costs Salaries 283,841 329,000 301,233 318,100 318,100 Superannuation 31,372 35,500 33,880 36,700 36,700 Workers Compensation 7,500 7,800 7,800 7,600 7,600 Uniforms/Protective Clothing & Equipment 1,959 1,000 1,852 1,800 1,800 Fringe Benefits Tax 1,512 1,200 1,304 1,100 1,100 Training 490 4,000 1,870 4,200 4,200 326,674 378,500 347,939 369,500 369,500
Office Expenses 12,122 24,500 14,934 13,500 13,500
IT & Other Equipment Software Licences 9,000 9,000 9,000 9,000 9,000 Equipment Maintenance 1,518 3,000 1,087 2,000 2,000 Minor Equipment & Tools 1,878 500 1,342 1,500 1,500 12,395 12,500 11,429 12,500 12,500 Operational Expenses Advertising 10,548 10,000 12,990 10,000 10,000 10,548 10,000 12,990 10,000 10,000 Other Expenses Banking Collection Service 5,329 4,000 5,328 4,000 4,000 5,329 4,000 5,328 4,000 4,000 Internal Expenditure Allocations Centre Outgoings Allocation 14,000 14,500 14,500 14,500 14,500 14,000 14,500 14,500 14,500 14,500
Sub-total 381,069 444,000 407,120 424,000 424,000
Depreciation Cost Allocation (ABC) 132,065 152,000 141,721 156,500 156,500
Customer Services (Admin Centre) Expenditure 513,134 596,000 548,840 580,500 580,500
Admin - Customer Services (Net) 452,412 542,000 489,228 526,500 526,500
Administration - Customer Services (ABC Summary) Overhead Expenditure 452,412 542,000 489,228 526,500 526,500 Less allocated (452,412) (542,000) (489,228) (526,500) (526,500)
Under/(Over) Allocated
______Page 3.22 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ADMINISTRATION - DOCUMENT MANAGEMENT
Expenditure Employee Costs Salaries 234,422 230,100 259,608 233,300 233,300 Superannuation 19,869 26,000 23,658 28,700 28,700 Workers Compensation 5,500 5,400 5,400 5,600 5,600 Uniforms/Protective Clothing & Equipment 600 408 600 600 Fringe Benefits Tax 1,012 1,200 1,304 1,100 1,100 Training 378 4,200 4,200 4,200 261,181 267,500 290,377 273,500 273,500
Office Expenses 645 1,000 324 1,000 1,000
IT & Other Equipment Software Licences 21,832 25,000 1,968 2,000 2,000 21,832 25,000 1,968 2,000 2,000 Operational Expenses Other Services Expenses 1,773 1,500 2,273 2,000 2,000 1,773 1,500 2,273 2,000 2,000 Other Expenses Document Destruction Service 479 500 1,033 1,000 1,000 479 500 1,033 1,000 1,000
Sub-total 285,911 295,500 295,974 279,500 279,500
Depreciation 22,390 4,000 3,884 2,500 2,500 Cost Allocation (ABC) 76,786 81,000 82,110 87,000 87,000
Admin - Document Management Expenditure 385,087 380,500 381,968 369,000 369,000
Admin - Document Management (Net) 385,087 380,500 381,968 369,000 369,000
Administration - Document Management (ABC Summary) Overhead Expenditure 385,087 380,500 381,968 369,000 369,000 Less allocated (385,087) (380,500) (381,968) (369,000) (369,000)
Under/(Over) Allocated
______Page 3.23 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
FINANCIAL SERVICES - GENERAL Expenditure Employee Costs Salaries 353,022 352,200 374,541 355,100 355,100 Superannuation 38,596 40,400 33,652 41,500 41,500 Workers Compensation 8,000 8,400 8,400 8,500 8,500 Uniforms/Protective Clothing & Equipment 800 800 800 Fringe Benefits Tax 4,808 4,800 5,078 5,100 5,100 Training 4,617 3,400 2,897 3,500 3,500 409,043 410,000 424,568 414,500 414,500
Office Expenses 1,694 2,500 2,255 2,500 2,500
IT & Other Equipment Minor Equipment & Tools 878 1,000 1,000 1,000 2,793 1,000 1,000 1,000 Fleet & Plant Running Costs Running Expenses 3,955 4,000 3,206 4,000 4,000 Fixed Costs 890 1,000 593 1,000 1,000 Repairs 965 500 500 500 5,809 5,500 3,799 5,500 5,500 Operational Expenses Audit Fees 35,050 27,000 34,350 30,000 30,000 Bank & Agency Charges 6,674 7,000 6,227 7,000 7,000 Books & Publications 641 1,000 855 1,000 1,000 Membership Subscriptions 586 1,000 1,105 1,000 1,000 Professional Indemnity 2,119 2,000 2,051 2,000 2,000 Other Insurance 6,681 7,000 3,111 7,000 7,000 51,751 45,000 47,699 48,000 48,000 Other Expenses Debt Provisions Write-Offs & Refunds (4) 500 500 500 Debt Collection 500 WALGA Taxation Service 1,900 2,000 1,965 2,000 2,000 1,896 3,000 1,965 2,500 2,500 Loss on Disposal of Assets Loss on Disposal of Assets 3,868 7,500 7,500 3,868 7,500 7,500
Sub-total 472,985 467,000 480,286 481,500 481,500
Depreciation 5,165 2,500 2,780 2,000 2,000 Cost Allocation (ABC) 68,350 74,500 71,389 79,500 79,500
Financial Services - General Expenditure 550,369 544,000 554,455 563,000 563,000
Financial Services - General (Net) 550,369 544,000 554,455 563,000 563,000
Financial Services - General (ABC Summary) Overhead Expenditure 550,369 544,000 554,455 563,000 563,000 Less allocated (546,501) (544,000) (554,455) (563,000) (563,000)
Under/(Over) Allocated 3,868
______Page 3.24 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
FINANCIAL SERVICES - PURCHASING/ACCOUNTS
Expenditure Employee Costs Salaries 194,980 202,400 213,056 203,700 203,700 Superannuation 23,090 21,900 23,332 24,400 24,400 Workers Compensation 4,500 4,900 4,900 4,900 4,900 Uniforms/Protective Clothing & Equipment 500 500 500 Fringe Benefits Tax 1,300 1,300 1,313 1,300 1,300 Training 2,210 2,000 2,006 2,200 2,200 Less Allocated to projects (2,391) (25,000) (24,942) (25,000) (25,000) 223,689 208,000 219,666 212,000 212,000
Office Expenses 4,121 2,500 3,511 3,000 3,000
Other Expenses Other Expenses 1,373 1,500 640 1,500 1,500 1,373 1,500 640 1,500 1,500
Sub-total 229,184 212,000 223,817 216,500 216,500
Depreciation 100 1,103 1,000 1,000 Cost Allocation (ABC) 61,013 68,500 65,298 74,000 74,000
Financial Svces - Purchasing/Accounts Exp 290,297 280,500 290,218 291,500 291,500
Financial Svces - Purchasing/Accounts (Net) 290,297 280,500 290,218 291,500 291,500
Financial Services - Purchasing/Accounts (ABC Summary) Overhead Expenditure 290,297 280,500 290,218 291,500 291,500 Less allocated (290,297) (280,500) (290,218) (291,500) (291,500)
Under/(Over) Allocated
______Page 3.25 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
FINANCIAL SERVICES - PAYROLL
Expenditure Employee Costs Salaries 154,568 132,300 144,300 141,700 141,700 Superannuation 14,027 15,900 16,650 16,900 16,900 Workers Compensation 3,000 3,200 3,200 3,400 3,400 Uniforms/Protective Clothing & Equipment 400 165 400 400 Fringe Benefits Tax 1,300 1,300 1,313 1,300 1,300 Training 1,068 1,400 1,235 1,300 1,300 Recruitment Expenses 8,182 173,963 154,500 175,046 165,000 165,000
Office Expenses 1,315 1,500 1,761 1,500 1,500
IT & Other Equipment Minor Equipment & Tools 500 500 500 500 500 500 Other Expenses Other Expenses 98 500 196 500 500 98 500 196 500 500
Sub-total 175,376 157,000 177,003 167,500 167,500
Depreciation 33 368 500 500 Cost Allocation (ABC) 33,451 39,000 36,417 43,000 43,000
Financial Services - Payroll Expenditure 208,860 196,000 213,788 211,000 211,000
Financial Services - Payroll (Net) 208,860 196,000 213,788 211,000 211,000
Financial Services - Payroll (ABC Summary) Overhead Expenditure 208,860 196,000 213,788 211,000 211,000 Less allocated (208,860) (196,000) (213,788) (211,000) (211,000)
Under/(Over) Allocated
______Page 3.26 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
INFORMATION TECHNOLOGY
Expenditure Employee Costs Salaries 389,223 405,100 414,183 421,900 421,900 Superannuation 39,800 45,400 42,224 47,500 47,500 Workers Compensation 9,000 9,600 9,600 10,100 10,100 Uniforms/Protective Clothing & Equipment 900 900 900 Fringe Benefits Tax 3,523 3,700 4,028 3,700 3,700 Training 11,907 16,800 16,900 16,900 453,454 481,500 470,035 501,000 501,000
Office Expenses 5,504 4,000 6,278 5,000 5,000
IT & Other Equipment Information Systems (Network Charges) 18,208 25,000 23,917 25,000 25,000 Software Maintenance/Support 3,282 40,000 54,488 116,000 116,000 Software Licences 107,284 225,500 114,946 154,000 154,000 Equipment Maintenance 25,999 11,000 16,611 46,000 46,000 Minor Equipment & Tools 1,754 6,000 4,558 5,000 5,000 156,526 307,500 214,521 346,000 346,000 Other Expenses Other Expenses 449 500 361 500 500 449 500 361 500 500 Internal Expenditure Allocations Centre Outgoings Allocation 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000
Sub-total 622,933 800,500 698,196 859,500 859,500
Depreciation 167,079 311,000 224,522 334,500 334,500 Cost Allocation (ABC) 127,530 147,000 137,026 161,000 161,000
Information Technology Expenditure 917,542 1,258,500 1,059,743 1,355,000 1,355,000
Information Technology (Net) 917,542 1,258,500 1,059,743 1,355,000 1,355,000
Information Technology (ABC Summary) Overhead Expenditure 917,542 1,203,500 1,059,743 1,355,000 1,355,000 Less allocated (915,317) (1,203,500) (1,059,743) (1,355,000) (1,355,000)
Under/(Over) Allocated 2,225
______Page 3.27 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ADMINISTRATION CENTRE
Expenditure Interest Expenses Interest Expenses 3,400 2,500 2,179 1,000 1,000 3,400 2,500 2,179 1,000 1,000 Infrastructure Administration Centre - Building 325,105 342,000 347,209 347,000 347,000 Administration Centre - Grounds 32,383 38,000 37,508 39,000 39,000 357,488 380,000 384,717 386,000 386,000
Non-Capital Works 5,650 Administration Building Accomodation Design Works 30,000 Reconfigure Rangers Work Area 13,000 13,000 13,000 5,650 43,000 13,000 13,000
Sub-total 366,539 425,500 386,896 13,000 387,000 400,000
Depreciation 303,147 258,000 345,393 339,500 339,500 Cost Allocation (ABC) 16,691 14,500 14,510 15,500 15,500
Administration Centre Expenditure 686,377 698,000 746,799 13,000 742,000 755,000
Administration Centre (Net) 686,377 698,000 746,799 13,000 742,000 755,000
Administration Centre (ABC Summary) Overhead Expenditure 686,377 685,000 746,799 742,000 742,000 Less allocated (686,118) (685,000) (746,799) (742,000) (742,000)
Under/(Over) Allocated 259
______Page 3.28 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ANIMAL CONTROL
Revenues Fees & Charges - Non-Local Govt Property Licences/Permits Fees (78,764) (25,000) (85,230) (60,000) (60,000) Fines (14,979) (14,000) (16,344) (15,000) (15,000) Impounding Fees (2,927) (5,000) (3,960) (5,000) (5,000) Other Fees and Charges (200) (1,000) (500) (500) (96,869) (45,000) (105,534) (80,500) (80,500)
Animal Control Revenue (96,869) (45,000) (105,534) (80,500) (80,500)
Expenditure Employee Costs Salaries 93,110 96,100 115,792 125,300 125,300 Superannuation 11,471 12,700 11,412 14,800 14,800 Workers Compensation 2,000 2,300 2,300 3,000 3,000 Uniforms/Protective Clothing & Equipment 405 600 671 900 900 Fringe Benefits Tax 2,990 3,000 1,742 1,000 1,000 Training 426 800 656 1,000 1,000 110,402 115,500 132,574 146,000 146,000
Office Expenses 2,890 3,000 2,011 2,500 2,500
IT & Other Equipment Minor Equipment & Tools 263 1,000 344 500 500 263 1,000 344 500 500 Fleet & Plant Running Costs Running Expenses 3,334 4,000 6,988 4,500 4,500 Fixed Costs 781 1,000 1,527 1,000 1,000 Repairs 500 318 500 500 4,116 5,500 8,834 6,000 6,000 Operational Expenses Advertising 404 1,000 Legal Expenses 25,410 8,000 15,674 8,000 8,000 Other Operational Expenses 2,025 2,000 1,767 2,000 2,000 Pound Fees 8,944 8,000 8,895 10,000 10,000 36,783 19,000 26,336 20,000 20,000 Other Expenses Cat Sterlisation 690 2,000 4,548 2,000 2,000 690 2,000 4,548 2,000 2,000 Loss on Disposal of Assets Loss on Disposal of Assets 7,500 7,148 7,500 7,148
Sub-total 155,143 153,500 181,795 177,000 177,000
Depreciation 5,648 4,500 5,119 2,500 2,500 Cost Allocation (ABC) 41,870 46,000 43,546 47,000 47,000
Animal Control Expenditure 202,661 204,000 230,459 226,500 226,500
Animal Control (Net) 105,792 159,000 124,925 146,000 146,000
______Page 3.29 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
RANGER SERVICES - OTHER
Revenues Fees & Charges - Non-Local Govt Property Fines (6,038) (2,000) (2,466) (2,000) (2,000) (6,038) (2,000) (2,466) (2,000) (2,000)
Ranger Services - Other Revenue (6,038) (2,000) (2,466) (2,000) (2,000)
Expenditure Employee Costs Salaries 105,048 103,100 136,324 125,000 125,000 Superannuation 13,935 13,700 13,924 15,000 15,000 Workers Compensation 2,500 2,500 2,500 3,000 3,000 Uniforms/Protective Clothing & Equipment 252 600 595 900 900 Fringe Benefits Tax 1,463 3,700 2,498 1,700 1,700 Training 1,431 900 598 1,400 1,400 124,629 124,500 156,439 147,000 147,000
Office Expenses 6,831 7,000 9,913 8,000 8,000
IT & Other Equipment Minor Equipment & Tools 506 1,000 927 1,000 1,000 506 1,000 927 1,000 1,000 Fleet & Plant Running Costs Running Expenses 8,244 12,500 7,209 13,000 13,000 Fixed Costs 2,343 2,500 1,184 2,000 2,000 Repairs 1,996 1,000 1,000 1,000 12,584 16,000 8,393 16,000 16,000 Operational Expenses Legal Expenses 1,326 3,000 2,000 2,000 Professional Indemnity 2,119 2,000 2,051 2,000 2,000 3,445 5,000 2,051 4,000 4,000 Other Expenses Fire Breaks 1,000 1,000 1,000 Other Expenses 451 1,000 242 500 500 451 2,000 242 1,500 1,500 Programs Emergency Management 1,181 1,500 1,500 1,500 1,181 1,500 1,500 1,500 Loss on Disposal of Assets Loss on Disposal of Assets 2,914 7,500 14,500 14,500 2,914 7,500 14,500 14,500
Sub-total 152,539 164,500 177,966 193,500 193,500
Depreciation 7,627 7,000 7,099 12,000 12,000 Cost Allocation (ABC) 36,658 40,500 38,148 41,000 41,000
Ranger Services - Other Expenditure 196,825 212,000 223,212 246,500 246,500
Ranger Services - Other (Net) 190,787 210,000 220,745 244,500 244,500
______Page 3.30 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
BEACH INSPECTIONS
Expenditure Other Expenses Contract Beach Inspections 340,638 350,000 352,369 360,000 360,000 Promotions 644 1,000 203 1,000 1,000 341,282 351,000 352,572 361,000 361,000
Sub-total 341,282 351,000 352,572 361,000 361,000
Cost Allocation (ABC) 11,185 10,000 9,786 11,000 11,000
Beach Inspections Expenditure 352,467 361,000 362,358 372,000 372,000
Beach Inspections (Net) 352,467 361,000 362,358 372,000 372,000
______Page 3.31 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
COMPLIANCE
Revenues Fees & Charges - Non-Local Govt Property Licences/Permits Fees (285) (12,500) (253) Fines (33,931) (8,000) (11,475) (2,000) (2,000) (34,216) (20,500) (11,728) (2,000) (2,000) Gain on Disposal of Assets Gain on Disposal of Assets (1,000) (1,000) (1,000) (1,000)
Compliance Revenue (34,216) (20,500) (11,728) (3,000) (3,000)
Expenditure Employee Costs Salaries 227,605 218,300 260,537 293,200 293,200 Superannuation 18,879 24,400 17,930 31,600 31,600 Workers Compensation 6,000 5,300 5,300 7,000 7,000 Uniforms/Protective Clothing & Equipment 2,216 1,100 1,800 600 600 Fringe Benefits Tax 11,859 11,200 8,842 8,100 8,100 Training 1,251 2,200 145 3,000 3,000 267,810 262,500 294,555 343,500 343,500
Office Expenses 6,817 1,500 6,304 4,000 4,000
IT & Other Equipment Minor Equipment & Tools 1,483 1,000 331 1,000 1,000 1,483 1,000 331 1,000 1,000 Fleet & Plant Running Costs Running Expenses 7,353 6,000 6,903 6,000 6,000 Fixed Costs 1,734 2,000 1,487 2,000 2,000 Repairs 1,511 500 1,416 500 500 10,599 8,500 9,806 8,500 8,500 Operational Expenses Legal Expenses 48,970 16,000 56,138 16,000 16,000 Consultants 1,000 48,970 17,000 56,138 16,000 16,000 Other Expenses Enforcement Action Expenses 1,109 15,000 15,000 15,000 Other Expenses 4,651 1,000 3,373 1,000 1,000 5,760 16,000 3,373 16,000 16,000 Loss on Disposal of Assets Loss on Disposal of Assets 5,000 5,000 5,000 5,000
Sub-total 341,438 306,500 370,507 394,000 394,000
Depreciation 5,182 5,000 5,168 6,000 6,000 Cost Allocation (ABC) 27,058 26,500 25,179 27,500 27,500
Compliance Expenditure 373,677 338,000 400,854 427,500 427,500
Compliance (Net) 339,461 317,500 389,126 424,500 424,500
______Page 3.32 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
SURF LIFE SAVING CLUBS
City of Perth Surf Life Saving Club
Revenues Reimbursements Reimbursements - Other (10,500) (7,500) (7,500) (10,500) (7,500) (7,500) Capital Contributions City of Perth Surf Life Saving Club (1,375,000) (525,000) (525,000) (1,375,000) (525,000) (525,000) Fees & Charges - Local Govt Property Contributions (22,500) Res (22,500) (22,500) (22,500) (22,500) (22,500)
City of Perth Surf Lifesaving Club Revenue (1,375,000) (558,000) (525,000) (30,000) (30,000)
Expenditure Other Expenses Donations Contributions & Subsidies 10,909 28,000 27,600 28,000 28,000 10,909 28,000 27,600 28,000 28,000 Infrastructure City of Perth Surf Lifesaving Club 2,642 10,500 14,752 10,500 10,500 2,642 10,500 14,752 10,500 10,500
Sub-total 13,551 38,500 42,352 38,500 38,500
Depreciation 170,000 323,000 323,000 Cost Allocation (ABC) 8,704 8,000 8,280 8,500 8,500
City of Perth Surf Lifesaving Club Expenditure 22,255 216,500 50,633 370,000 370,000
______Page 3.33 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
Floreat Surf Life Saving Club
Revenues Reimbursements Reimbursements - Other (4,868) (5,500) (4,414) (5,500) (5,500) (4,868) (5,500) (4,414) (5,500) (5,500) Fees & Charges - Local Govt Property Contributions (18,076) (19,000) (13,557) Res (19,000) (19,000) Administration Fee (3,310) (3,500) (2,483) (3,500) (3,500) (21,386) (22,500) (16,040) (22,500) (22,500)
Floreat Surf Lifesaving Club Revenue (26,254) (28,000) (20,454) (28,000) (28,000)
Expenditure Other Expenses Donations Contributions & Subsidies 24,785 28,000 27,645 28,000 28,000 24,785 28,000 27,645 28,000 28,000 Infrastructure Floreat Surf Life Saving Club 32,176 31,500 11,859 31,500 31,500 32,176 31,500 11,859 31,500 31,500
Non-Capital Works 11,927 Refurbish First Aid Room - carpet,painting etc 15,000 750 14,000 Res 14,000 Replace Doors (Lookout Tower,Medical room & External Door) 7,000 3,856 3,000 Res 3,000 Floreat Surf Life Saving Club - Structural engineers assessment 9,000 8,409 Non-Capital Works 11,927 31,000 13,015 17,000 17,000
Sub-total 68,888 90,500 52,519 17,000 59,500 76,500
Depreciation 71,522 73,500 74,489 82,000 82,000 Cost Allocation (ABC) 1,050 1,000 913 1,000 1,000
Floreat Surf Life Saving Club Expenditure 141,460 165,000 127,922 17,000 142,500 159,500
Surf Life Saving Clubs (Net) (1,237,540) (204,500) (366,899) 17,000 454,500 471,500
______Page 3.34 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
COMMUNITY SAFETY
Revenues Operating Grants & Subsidies Operating Grants (1,250) (1,250) Programs Crime Deterrent Programs(Graffiti Removal/Beat Initiatives) (5,582) (5,582)
Community Safety Revenue (1,250) (5,582)
Expenditure Employee Costs Salaries 42,724 42,700 42,132 44,400 44,400 Superannuation 4,489 4,300 4,218 4,400 4,400 Workers Compensation 1,000 1,000 1,000 1,000 1,000 Fringe Benefits Tax 304 300 336 300 300 Uniforms/Protective Clothing & Equipment 200 200 200 Training 366 500 200 200 48,883 49,000 47,687 50,500 50,500 Programs Crime Deterrent Programs 43,807 67,000 73,710 65,000 65,000 Youth & Child Safety 13,260 14,000 11,248 14,000 14,000 Community Safety Other 11,022 10,000 10,560 12,000 12,000 68,089 91,000 95,518 91,000 91,000
Sub-total 116,971 140,000 143,205 141,500 141,500
Depreciation 4,141 4,000 8,542 8,500 8,500 Cost Allocation (ABC) 28,320 30,500 29,165 32,500 32,500
Community Safety Expenditure 149,432 174,500 180,912 182,500 182,500
Community Safety (Net) 148,182 174,500 175,331 182,500 182,500
______Page 3.35 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
HEALTH
Revenues Fees & Charges - Non-Local Govt Property Licences/Permits Fees (62,506) (64,000) (92,935) (80,000) (80,000) Fines (2,500) (2,500) (2,500) (62,506) (64,000) (92,935) (82,500) (82,500) Other Income Other Fees & Charges (730) (3,000) (350) (1,000) (1,000) Other Income (14,634) (2,000) (6,566) (5,000) (5,000) (15,364) (5,000) (6,916) (6,000) (6,000)
Health Revenue (77,870) (71,500) (99,851) (88,500) (88,500)
Expenditure Employee Costs Salaries 344,888 300,600 338,494 276,800 276,800 Superannuation 44,200 36,700 46,723 29,000 29,000 Workers Compensation 7,000 7,300 7,300 6,600 6,600 Uniforms/Protective Clothing & Equipment 1,749 700 430 800 800 Fringe Benefits Tax 7,761 7,000 6,206 600 600 Training 2,073 3,200 1,550 2,700 2,700 407,671 355,500 400,702 316,500 316,500
Office Expenses 3,713 4,500 3,579 3,500 3,500
IT & Other Equipment Minor Equipment & Tools 1,136 2,000 874 1,000 1,000 1,136 2,000 874 1,000 1,000 Fleet & Plant Running Costs Running Expenses 4,006 5,000 1,711 2,000 2,000 Fixed Costs 1,411 1,500 726 1,000 1,000 Repairs 887 500 500 500 6,304 7,000 2,438 3,500 3,500 Operational Expenses Legal Expenses 2,500 2,706 3,000 3,000 Books & Publications 387 1,000 500 500 Membership Subscriptions 1,268 1,000 898 1,000 1,000 Professional Indemnity 13,244 13,000 13,333 13,500 13,500 14,900 17,500 16,937 18,000 18,000 Other Expenses Conferences 1,950 3,000 636 2,000 2,000 Food Control 6,605 6,500 6,489 6,500 6,500 Other Expenses 829 1,000 1,898 500 500 Pest Control 3,984 2,500 2,092 2,500 2,500 Pollution/Noise Control 2,110 2,500 416 1,000 1,000 15,479 15,500 11,532 12,500 12,500 Loss on Disposal of Assets Loss on Disposal of Assets 4,453 4,500 4,500 4,453 4,500 4,500
Sub-total 453,656 402,000 436,062 359,500 359,500
Depreciation 10,195 11,500 5,328 5,500 5,500 Cost Allocation (ABC) 108,642 117,500 113,262 123,500 123,500
Health Expenditure 572,493 531,000 554,652 488,500 488,500
Health (Net) 494,622 459,500 454,802 400,000 400,000
______Page 3.36 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
CAMBRIDGE SENIOR SERVICES - HACC
Revenues Operating Grants & Subsidies Operational Subsidy (968,859) (1,020,000) (1,000,402) (1,000,000) (1,000,000) (968,859) (1,020,000) (1,000,402) (1,000,000) (1,000,000) Non-Operating Grants & Subsidies Capital Grants (6,646) (10,000) (6,646) (10,000) Interest Earnings Operational Subsidy - Interest (5,456) (3,000) (3,675) (3,000) (3,000) (5,456) (3,000) (3,675) (3,000) (3,000) Fees Allied Health Fees (5,385) (6,000) (3,926) (4,000) (4,000) Day Centre Fees (33,351) (42,000) (39,205) (39,000) (39,000) Home Help Fees (36,828) (38,000) (42,587) (38,000) (38,000) Home Respite Fees (1,116) (1,000) (920) (1,000) (1,000) Personal Care Fees (1,424) (1,000) (3,008) (3,000) (3,000) Social Support Fees (5,492) (8,000) (12,859) (11,000) (11,000) Transport Fees (5,362) (5,000) (4,207) (4,000) (4,000) Transport CBDC (9,785) (10,000) (10,710) (10,000) (10,000) (98,742) (111,000) (116,992) (110,000) (110,000) Other Income Fundraising Income (1,356) (2,000) (950) (500) (500) Other Income (2,263) (1,503) (2,000) (2,000) (3,619) (2,000) (2,453) (2,500) (2,500)
Cambridge Senior Services - HACC Revenue (1,083,322) (1,146,000) (1,123,521) (1,115,500) (1,115,500)
Expenditure Employee Costs Salaries 856,655 841,700 926,810 825,500 825,500 Allowances 21,713 19,000 26,637 24,000 24,000 Superannuation 90,874 89,800 100,728 95,800 95,800 Workers Compensation 20,000 20,200 20,200 19,900 19,900 Uniforms/Protective Clothing & Equipment 1,132 3,600 2,382 4,600 4,600 Fringe Benefits Tax 6,699 6,600 7,417 7,400 7,400 Training 4,854 5,600 2,480 4,800 4,800 1,001,926 986,500 1,086,654 982,000 982,000
Office Expenses 11,541 9,500 9,852 11,000 11,000
IT & Other Equipment Information Systems 5,044 6,000 5,044 6,000 6,000 Software Licences 4,672 5,500 6,403 6,500 6,500 Equipment Maintenance 1,640 1,000 464 500 500 Minor Equipment & Tools 4,968 3,000 4,193 6,500 6,500 16,324 15,500 16,104 19,500 19,500 Fleet & Plant Running Costs Running Expenses 12,606 13,000 9,809 10,000 10,000 Fixed Costs 4,166 5,000 3,137 5,000 5,000 Repairs 3,608 4,000 1,673 4,000 4,000 20,381 22,000 14,620 19,000 19,000 Operational Expenses Audit Fees 1,200 1,500 1,000 1,000 1,000 Promotions 200 1,000 1,000 1,000 Membership Subscriptions 450 500 464 500 500 Other Operational Expenses 1,009 1,000 1,021 1,000 1,000 2,859 4,000 2,485 3,500 3,500
______Page 3.37 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
CAMBRIDGE SENIOR SERVICES - HACC (Continued)
Other Expenses 3,727 Client Management Services 234 1,000 Contract Care Services 5,575 7,000 4,070 4,000 4,000 Conferences 500 409 500 500 Fundraising Expenses 1,000 Provisions 24,522 26,000 26,509 25,000 25,000 Special Events 2,657 4,000 3,816 4,000 4,000 Meals (Home Delivered) 872 1,500 927 1,000 1,000 37,587 41,000 35,730 34,500 34,500 Infrastructure Cleaning 668 1,000 1,000 1,000 Utilities 7,651 7,000 6,075 7,000 7,000 8,319 8,000 6,075 8,000 8,000 Loss on Disposal of Assets Loss on Disposal of Assets 9,500 3,500 3,500 9,500 3,500 3,500 Internal Expenditure Allocations Centre Outgoings Allocation 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Sub-total 1,119,194 1,116,000 1,191,520 1,101,000 1,101,000
Depreciation 17,434 17,500 18,541 22,000 22,000 Cost Allocation (ABC) 111,497 117,000 110,780 124,000 124,000
Cambridge Senior Services - HACC Expenditure 1,248,125 1,250,500 1,320,841 1,247,000 1,247,000
Cambridge Senior Services - HACC (Net) 161,530 104,500 197,320 131,500 131,500
Less Partial Costs Allocated (93,497) (99,000) (92,780) (106,000) (106,000) Less Loss on Disposal of Assets (9,500) (3,500) (3,500) Less Depreciation (17,434) (17,500) (18,541) (22,000) (22,000) Less Capital Grants 10,000 Transfer to/(from) Reserve (5,456) 11,500 Res Funded by General Purpose Funds (45,143) (85,999)
______Page 3.38 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WELFARE SERVICES
Revenues Contributions Donations & Sponsorship DSRC Contribution - Paragolfer (4,000) (4,000) (4,000) (4,000) Non-Operating Grants & Subsidies Capital Grants - Paragolfer (24,000) (24,000) (24,000) (24,000)
Welfare Revenue (28,000) (28,000)
Expenditure Employee Costs Salaries 53,589 50,100 51,696 48,900 48,900 Superannuation 2,182 5,000 2,186 4,900 4,900 Workers Compensation 1,000 1,200 1,200 1,200 1,200 Uniforms/Protective Clothing & Equipment 100 Fringe Benefits Tax 304 300 336 300 300 Training 300 9 700 700 57,075 57,000 55,427 56,000 56,000 Programs Disability Services 23,053 16,000 11,192 18,500 18,500 Paragolfer - Development Clinics 4,000 4,000 23,053 16,000 11,192 22,500 22,500 Contributions Volunteer Task Force - Donation 3,500 3,500 3,500 3,500 3,500 People Who Care - Donation 1,000 1,000 1,000 1,000 1,000 Whitfords Sea Search and Rescue 5,000 5,000 5,000 5,000 5,000 Churchlands Senior High School 2,000 2,000 2,000 2,000 2,000 Shenton College - Chaplain Contribution 2,000 2,000 2,000 2,000 2,000 Lake Monger Primary School 500 500 500 500 West Leederville Primary School 500 500 500 500 500 Floreat Park Primary School 500 500 500 500 500 15,000 15,000 14,500 15,000 15,000 Non-Capital Works Disability Access Projects 37,578 20,000 2,887 20,000 20,000 37,578 20,000 2,887 20,000 20,000
Sub-total 132,706 108,000 84,007 113,500 113,500
Depreciation 7,000 7,000 Cost Allocation (ABC) 31,331 33,500 32,160 35,000 35,000
Welfare Services Expenditure 164,037 141,500 116,167 155,500 155,500
Welfare Services (Net) 164,037 141,500 116,167 127,500 127,500
______Page 3.39 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
YOUTH SERVICES
Revenues Fees & Charges - Non-Local Govt Property Other Fees and Charges (503) (500) (500) (500) (503) (500) (500) (500) Programs Festival "Xposure" (9,150) (5,000) (4,621) (5,000) (5,000) Suicide Prevention Training (10,000) (10,000) (10,000) (19,150) (5,000) (4,621) (15,000) (15,000) Other Income Fundraising Income (1,376) (1,000) (492) (1,000) (1,000) (1,376) (1,000) (492) (1,000) (1,000) Gain on Disposal of Assets Gain on Disposal of Assets (1,381) (1,381)
Youth Services Revenue (22,410) (6,500) (5,113) (16,500) (16,500)
Expenditure Employee Costs Salaries 171,139 176,300 183,172 183,900 183,900 Superannuation 18,866 19,800 19,759 20,500 20,500 Workers Compensation 4,000 4,200 4,200 4,400 4,400 Uniforms/Protective Clothing & Equipment 58 600 600 600 Fringe Benefits Tax 912 900 1,008 1,000 1,000 Training 1,492 1,700 3,124 1,600 1,600 196,468 203,500 211,264 212,000 212,000
Office Expenses 3,345 5,000 3,821 4,000 4,000
IT & Other Equipment Information Systems 5,044 6,000 5,499 6,000 6,000 Software Licences 5,393 15,000 154 15,000 6,500 21,500 Minor Equipment & Tools 2,608 1,000 213 1,000 1,000 Equipment Maintenance 500 500 500 13,045 22,500 5,866 15,000 14,000 29,000 Fleet & Plant Running Costs Running Expenses 175 1,000 548 1,000 1,000 Fixed Costs 477 500 793 500 500 Repairs 455 500 500 652 1,500 1,341 2,000 2,000 Operational Expenses Advertising 1,000 981 1,000 1,000 Books & Publications 500 370 500 500 Membership Subscriptions 599 500 500 500 599 2,000 1,350 2,000 2,000 Other Expenses Fundraising Expenses 1,112 500 285 500 500 Promotions 385 7,000 1,903 2,000 2,000 Provisions 592 500 647 500 500 2,089 8,000 2,835 3,000 3,000
Infrastructure Youth Centre - Building 23,105 20,000 21,180 20,500 20,500 Youth Centre - Grounds 4,593 4,000 3,220 4,000 4,000 27,698 24,000 24,401 24,500 24,500
______Page 3.40 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
YOUTH SERVICES (Continued)
Programs Cultural and Recreation 1,947 2,000 1,875 1,500 1,500 School Vacation 2,125 2,000 1,433 1,500 1,500 Youth Leadership and Skills 3,442 2,000 1,960 1,500 1,500 Special Events and Celebrations 1,707 2,000 2,371 1,500 1,500 Urban Art Project 2,151 2,000 2,398 2,000 2,000 Festival "Xposure" 13,936 10,000 10,112 10,000 10,000 Youth Advisory Council 535 500 895 500 500 Suicide Prevention Program 10,000 4,547 5,500 10,000 15,500 25,843 30,500 25,592 5,500 28,500 34,000 Non-Capital Works Internal Painting 8,000 8,000 Remove & Replace Asbestos Fence 10,000 7,072 10,000 7,072 8,000 8,000
Sub-total 269,738 307,000 283,996 20,500 298,000 318,500
Depreciation 15,217 18,000 19,972 19,000 19,000 Cost Allocation (ABC) 50,463 56,000 52,281 60,000 60,000
Youth Services Expenditure 335,418 381,000 356,249 20,500 377,000 397,500
Youth Services (Net) 313,008 374,500 351,136 20,500 360,500 381,000
______Page 3.41 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WASTE MANAGEMENT
Revenues Non-Operating Grants & Subsidies Recycling Bins 360 Litre (Waste Authority) (216,000) (100,000) (116,000) (116,000) (216,000) (100,000) (116,000) (116,000) Fees & Charges - Non-Local Govt Property Non-Rated Property Bin Charges/Additional Bins/Upgrades (377,312) (390,000) (402,107) (365,000) (365,000) Waste Fee (1,385,107) (1,368,000) (1,409,374) (1,415,000) (1,415,000) Green Waste Fee (401,147) (430,000) (432,543) (445,000) (445,000) (2,163,565) (2,188,000) (2,244,023) (2,225,000) (2,225,000) Other Income Other Income (100,536) Res (100,536) Gain on Disposal of Assets Gain on Disposal of Assets (2,500) (2,500) (2,500) (2,500)
Waste Management Revenue (2,163,565) (2,404,000) (2,444,559) (2,343,500) (2,343,500)
Expenditure Employee Costs Salaries 261,898 276,800 266,733 278,600 278,600 Allowances 502 365 Superannuation 27,421 36,100 27,454 34,600 34,600 Workers Compensation 7,000 6,800 6,800 6,700 6,700 Uniforms/Protective Clothing & Equipment 700 415 700 700 Fringe Benefits Tax 2,197 2,700 4,207 4,200 4,200 Training 2,076 2,900 2,383 2,700 2,700 301,094 326,000 308,356 327,500 327,500
Office Expenses 4,013 5,000 1,542 5,000 5,000
Fleet & Plant Running Costs Running Expenses 2,757 3,500 3,217 3,500 3,500 Fixed Costs 979 1,000 721 1,000 1,000 Repairs 500 500 500 3,736 5,000 3,938 5,000 5,000 Other Expenses Client Management Services 58,666 61,000 57,264 60,000 60,000 Other Expenses 34,872 63,000 81,209 67,000 67,000 General Waste 596,361 627,000 583,899 615,000 615,000 Recycling 418,308 475,000 465,633 490,000 490,000 Verge Collection 457,850 483,000 478,234 500,000 500,000 Refuse Site Operations 1,105,602 1,370,000 1,296,650 1,415,000 1,415,000 Green Waste 313,233 310,000 298,591 295,000 295,000 Bin Repair & Replace Damage Bins 6,668 27,000 9,947 10,000 10,000 Public Litter Bins 165,599 190,000 163,339 215,000 215,000 Depot Waste Collection 6,282 10,000 6,585 19,000 19,000 3,163,442 3,616,000 3,441,350 3,686,000 3,686,000
Programs E-Waste Collection 12,912 32,000 27,335 40,000 40,000 Replace St Be Tidy Bins 7,203 8,000 15,450 8,000 8,000 Waste Education Program 95,347 216,500 150,873 136,000 136,000 School Education Program 2,868 18,000 118,331 274,500 193,658 184,000 184,000
Sub-total 3,590,615 4,226,500 3,948,844 4,207,500 4,207,500
Depreciation 168,375 173,500 156,843 178,500 178,500 Cost Allocation (ABC) 194,613 192,000 183,279 200,000 200,000
Waste Management Expenditure 3,953,602 4,592,000 4,288,966 4,586,000 4,586,000
Waste Management (Net) 1,790,037 2,188,000 1,844,408 2,242,500 2,242,500
______Page 3.42 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PLANNING
Revenues Non-Operating Contributions Development Contributions (540,000) (60,000) (90,000) Res (60,000) (60,000) (540,000) (60,000) (90,000) (60,000) (60,000) Fees & Charges - Non-Local Govt Property Planning Fees (646,740) (520,000) (356,178) (400,000) (400,000) (646,740) (520,000) (356,178) (400,000) (400,000) Other Income Other Fees & Charges (5,799) (1,000) (2,764) (2,000) (2,000) Other Income (20,000) (5,799) (21,000) (2,764) (2,000) (2,000) Gain on Disposal of Assets Gain on Disposal of Assets (191) (1,000) (1,000) (191) (1,000) (1,000)
Planning Revenue (1,192,730) (601,000) (448,941) (463,000) (463,000)
Expenditure Employee Costs Salaries 739,484 642,600 772,364 760,800 760,800 Superannuation 76,289 66,200 75,533 81,300 81,300 Workers Compensation 14,000 15,300 15,300 18,100 18,100 Uniforms/Protective Clothing & Equipment 1,900 162 2,100 2,100 Fringe Benefits Tax 9,506 9,300 9,879 9,000 9,000 Training 3,408 6,200 2,920 7,200 7,200 842,688 741,500 876,158 878,500 878,500
Office Expenses 16,377 10,500 11,463 9,500 9,500
IT & Other Equipment Software Maintenance/Support 2,698 3,000 2,806 Minor Equipment & Tools 3,517 1,000 549 1,000 1,000 6,215 4,000 3,355 1,000 1,000 Fleet & Plant Running Costs Running Expenses 9,766 10,500 8,201 7,000 7,000 Fixed Costs 2,631 2,500 1,529 1,500 1,500 Repairs 1,741 1,000 340 1,000 1,000 14,138 14,000 10,070 9,500 9,500 Operational Expenses Advertising 11,057 10,000 9,393 10,000 10,000 Legal Expenses 5,920 10,000 31,124 15,000 15,000 Legal Expenses - Amendment 31 154,436 Membership Subscriptions 620 500 976 1,000 1,000 Professional Indemnity 13,774 14,000 14,359 14,000 14,000 31,370 34,500 210,289 40,000 40,000 Other Expenses Conferences 3,217 3,000 3,963 3,000 3,000 Appeals 114,204 60,000 85,225 60,000 60,000 Other Expenses 2,034 1,000 691 1,000 1,000 Town Planning Scheme Review 214,662 200,000 93,570 50,000 350,000 400,000 Design Advisory Committee 15,000 15,000 Plan Assessment Fees (Ocean Mia) 19,421 15,000 19,250 10,000 10,000 353,539 279,000 202,700 50,000 439,000 489,000 Loss on Disposal of Assets Loss on Disposal of Assets 4,258 4,258
Sub-total 1,268,584 1,083,500 1,314,033 50,000 1,377,500 1,427,500
Depreciation 16,930 16,500 19,638 16,500 16,500 Cost Allocation (ABC) 250,999 273,500 261,659 282,500 282,500
Planning Expenditure 1,536,514 1,373,500 1,595,330 50,000 1,676,500 1,726,500
Planning (Net) 343,783 772,500 1,146,388 50,000 1,213,500 1,263,500
______Page 3.43 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
SUSTAINABILITY MANAGEMENT
Revenues Other Income Building Energy Efficiency Program (Rebate) (22,572) (22,000) (22,000) (22,572) (22,000) (22,000)
Sustainability Management Revenue (22,572) (22,000) (22,000)
Expenditure Employee Costs Salaries 137,359 143,400 159,664 156,900 156,900 Superannuation 15,608 16,300 17,651 22,200 22,200 Workers Compensation 3,500 3,400 3,400 3,900 3,900 Uniforms/Protective Clothing & Equipment 90 600 53 400 400 Fringe Benefits Tax 1,595 1,800 2,016 1,700 1,700 Training 493 1,500 1,722 1,400 1,400 158,646 167,000 184,506 186,500 186,500
Office Expenses 852 2,000 923 2,000 2,000
IT & Other Equipment Minor Equipment & Tools 353 500 34 500 500 353 500 34 500 500 Operational Expenses Books & Publications 160 Membership Subscriptions 15,977 19,000 5,182 18,000 18,000 16,136 19,000 5,182 18,000 18,000 Other Expenses Other Expenses 3,053 500 124 500 500 3,053 500 124 500 500 Programs Sustainability Programs 18,446 60,500 58,139 32,000 32,000 Travel Smart Initiatives 20,125 18,000 22,387 16,000 16,000 WESROC - Sustainability 60,432 63,000 62,566 16,000 16,000 WESROC - Underground Water 48,000 48,000 Biodiversity 88,354 95,500 92,517 90,000 90,000 Water Conservation & Efficiency 3,536 15,500 12,108 15,000 15,000 192,157 252,500 247,717 217,000 217,000
Sub-total 371,197 441,500 438,487 424,500 424,500
Depreciation 8,049 1,000 1,574 1,500 1,500 Cost Allocation (ABC) 15,658 19,000 17,459 20,500 20,500
Sustainability Management Expenditure 394,904 461,500 457,520 446,500 446,500
Sustainability Management (Net) 371,069 461,500 457,520 424,500 424,500
______Page 3.44 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY COMMUNITY CENTRE
Revenues Fees & Charges - Local Govt Property Facilities Hire Fees (94,228) (93,500) (100,851) (95,000) (95,000) Catering Income (34,182) (34,500) (34,660) (35,000) (35,000) (128,410) (128,000) (135,511) (130,000) (130,000) Internal Revenue Allocations Centre Outgoings Recovered (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000) (20,000)
Wembley Community Centre Revenue (148,410) (148,000) (155,511) (150,000) (150,000)
Expenditure Employee Costs Salaries 80,779 83,400 60,734 84,400 84,400 Superannuation 8,225 8,600 7,156 8,800 8,800 Workers Compensation 2,000 2,000 2,000 2,000 2,000 Uniforms/Protective Clothing & Equipment 357 300 189 300 300 Fringe Benefits Tax 304 300 336 300 300 Training 373 900 891 700 700 92,038 95,500 71,307 96,500 96,500
Office Expenses 2,472 3,000 3,142 3,000 3,000
IT & Other Equipment Software Licences 1,578 2,000 1,737 2,000 2,000 Equipment Maintenance 605 1,000 701 1,000 1,000 Minor Equipment & Tools 1,268 2,000 1,911 2,000 2,000 3,451 5,000 4,349 5,000 5,000 Operational Expenses Bank & Agency Charges 685 500 767 1,000 1,000 Licences 168 500 245 500 500 853 1,000 1,012 1,500 1,500 Other Expenses Provisions 2,975 3,000 407 500 500 Banking Collection Service 538 1,500 1,500 2,975 3,000 946 2,000 2,000 Infrastructure Wembley Community Centre - Building 135,282 135,000 109,389 139,500 139,500 Wembley Community Centre - Grounds 15,808 14,000 13,747 14,000 14,000 151,090 149,000 123,136 153,500 153,500
______Page 3.45 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY COMMUNITY CENTRE (Continued)
Non-Capital Works Replace Bollard Lighting 10,000 3,518 Non-Capital Works 7,958 10,000 3,518
Sub-total 260,837 266,500 207,410 261,500 261,500
Depreciation 75,620 74,500 74,740 94,500 94,500 Cost Allocation (ABC) 27,642 28,500 27,522 30,500 30,500
Wembley Community Centre Expenditure 364,099 369,500 309,672 386,500 386,500
Wembley Community Centre (Net) 215,689 221,500 154,161 236,500 236,500
Less Depreciation (75,620) (74,500) (74,740) (94,500) (94,500) Less Costs Allocated (27,642) (28,500) (27,522) (30,500) (30,500) Less Council Subsidy (110,228) (118,500) (118,500) (111,500) (111,500) Transfer to/(from) Community Facilities Reserve (2,199) 66,601
______Page 3.46 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
LEEDERVILLE TOWN HALL
Revenues Hire Fees Room Hire (57,460) (50,000) (63,768) (58,000) (58,000) (57,460) (50,000) (63,768) (58,000) (58,000)
Leederville Town Hall Revenue (57,460) (50,000) (63,768) (58,000) (58,000)
Expenditure Employee Costs Salaries 31,330 29,700 31,359 30,300 30,300 Superannuation 3,379 3,000 3,370 3,000 3,000 Workers Compensation 500 700 700 700 700 Uniforms/Protective Clothing & Equipment 100 35,209 33,500 35,428 34,000 34,000 IT and Other Equipment Minor Equipment & Tools 3,500 3,500 3,500 3,500 Operational Expenses Licences 159 500 163 500 500 159 500 163 500 500 Infrastructure Leederville Town Hall - Building 20,169 20,000 21,114 22,000 22,000 20,169 20,000 21,114 22,000 22,000
Non-Capital Works 5,445 Replace electrical switchboards 10,000 10,000 5,445 10,000 10,000
Sub-total 60,983 54,000 56,705 70,000 70,000
Depreciation 67,474 67,500 67,290 67,500 67,500 Cost Allocation (ABC) 5,167 5,500 5,062 5,500 5,500
Leederville Town Hall Expenditure 133,624 127,000 129,057 143,000 143,000
Leederville Town Hall (Net) 76,164 77,000 65,289 85,000 85,000
______Page 3.47 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
THE BOULEVARD CENTRE
Revenues Fees & Charges - Local Govt Property Set-Up Charges (77,801) (80,000) (65,959) (55,000) (55,000) Equipment Hire (60,279) (70,000) (45,476) (45,000) (45,000) Catering Income (83,918) (100,000) (59,840) (60,000) (60,000) (221,998) (250,000) (171,274) (160,000) (160,000) Internal Revenue Allocations Centre Outgoings Recovered (14,000) (14,500) (14,500) (14,500) (14,500) (14,000) (14,500) (14,500) (14,500) (14,500) Hire Fees Room Hire (199,822) (220,000) (157,178) (150,000) (150,000) (199,822) (220,000) (157,178) (150,000) (150,000)
The Boulevard Centre Revenue (435,819) (484,500) (342,952) (324,500) (324,500)
Expenditure Employee Costs Salaries 216,229 242,700 206,344 165,000 165,000 Superannuation 25,825 29,300 25,666 22,200 22,200 Workers Compensation 5,500 5,900 5,900 4,100 4,100 Uniforms/Protective Clothing & Equipment 898 500 1,179 1,000 1,000 Fringe Benefits Tax 912 900 1,008 1,000 1,000 Training 450 1,700 1,420 1,700 1,700 249,814 281,000 241,518 195,000 195,000
Office Expenses 4,297 5,000 3,979 4,500 4,500
IT & Other Equipment Information Systems 6,981 8,000 11,198 12,000 12,000 Software Licences 1,578 2,000 1,737 2,000 2,000 Equipment Maintenance 2,072 2,000 1,218 1,500 1,500 Minor Equipment & Tools 4,373 4,000 4,133 3,500 3,500 15,004 16,000 18,285 19,000 19,000 Fleet & Plant Running Costs Running Expenses 1,475 3,500 1,359 2,000 2,000 Fixed Costs 596 500 375 500 500 Repairs 1,064 500 502 500 500 3,135 4,500 2,236 3,000 3,000 Operational Expenses Advertising 2,260 2,000 2,466 2,000 2,000 Bank & Agency Charges 160 500 220 500 500 Licences 187 500 190 500 500 Membership Subscriptions 225 500 500 500 2,832 3,500 2,876 3,500 3,500 Other Expenses Catering Expenses 5,793 8,000 3,666 3,500 3,500 Debt Collection 1,000 500 500 Promotion 5,500 5,500 Other Expenses 86 500 36 500 500 5,879 9,500 3,702 10,000 10,000 Infrastructure The Boulevard Centre - Building 135,909 127,000 117,856 129,000 129,000 135,909 127,000 117,856 129,000 129,000
______Page 3.48 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
THE BOULEVARD CENTRE (Continued)
Non-Capital Works Airconditioning System Upgrade 5,054 5,054
Loss on Disposal of Assets Loss on Disposal of Assets 6,374 6,374
Sub-total 428,298 446,500 390,450 364,000 364,000
Depreciation 118,485 120,500 121,373 141,500 141,500 Cost Allocation (ABC) 24,503 24,500 23,397 26,000 26,000
The Boulevard Centre Expenditure 571,286 591,500 535,220 531,500 531,500
The Boulevard Centre (Net) 135,467 107,000 192,268 207,000 207,000
Less Depreciation (118,485) (120,500) (121,373) (141,500) (141,500) Less Disposal of Plant (6,374) Transfer to/(from) Reserve operations (57,054) (39,500) (34,328) Transfer to/(from) Reserve non capital works (5,054) Dividend to Town 51,500 53,000 Less Council Subsidy (36,567) (65,500) (65,500)
______Page 3.49 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
BOLD PARK AQUATIC CENTRE Pool Services
Revenues Fees & Charges - Local Govt Property General Admissions (47,870) (655,000) (566,045) (825,000) (825,000) Concessional Admissions (2,631) (98,000) (79,150) (120,000) (120,000) Creche Fees (900) (16,000) (6,198) (15,000) (15,000) Other Fees and Charges (3,500) (51,402) (772,500) (651,393) (960,000) (960,000) Hire Fees Carnivals (1,500) (909) (2,000) (2,000) Lane Hire (7,050) (28,500) (11,853) (44,000) (44,000) Leisure Equipment Hire (48) (5,500) (3,751) (5,500) (5,500) Room Hire (1,000) (155) (1,000) (1,000) (7,227) (36,500) (16,667) (52,500) (52,500) Programs Aqua Aerobics (2,253) (48,000) (17,682) (30,500) (30,500) Health/Fitness (12,779) (21,000) (16,228) (18,000) (18,000) In House Coaching (400) (15,000) (8,407) (12,500) (12,500) Swim School (3,658) (182,500) (309,364) (448,000) (448,000) (19,089) (266,500) (351,682) (509,000) (509,000) Other Income Other Income (299) (500) (1,679) (500) (500) (299) (500) (1,679) (500) (500) Operating Contributions Donationa & Sponsorship Sponsorship (1,818) (2,000) (2,000) (1,818) (2,000) (2,000) Gain on Disposal of Assets Gain on Disposal of Assets (1,500) (1,500) (1,500) (1,500)
Bold Park Aquatic Centre - Pool Services Revenue (78,017) (1,076,000) (1,023,240) (1,525,500) (1,525,500)
Expenditure Employee Costs Salaries 484,824 928,900 949,298 1,142,400 1,142,400 Superannuation 54,251 97,000 95,804 112,300 112,300 Workers Compensation 14,500 22,200 22,200 27,300 27,300 Uniforms/Protective Clothing & Equipment 145 8,800 11,990 10,000 10,000 Fringe Benefits Tax 3,315 2,900 3,043 3,000 3,000 Training 1,457 8,200 6,858 11,000 11,000 Less: Wages Allocated to Golf Course/External (49,783) (9,745) 508,709 1,068,000 1,079,448 1,306,000 1,306,000
Office Expenses 3,204 15,500 15,168 17,500 17,500
IT & Other Equipment Software Licences 17,200 20,000 20,000 Information Systems 11,000 15,281 18,000 18,000 Equipment Maintenance 3,000 1,063 3,000 3,000 Minor Equipment & Tools 384 9,000 22,360 7,000 7,000 384 23,000 55,905 48,000 48,000
______Page 3.50 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
BOLD PARK AQUATIC CENTRE Pool Services (Continued)
Fleet & Plant Running Costs Running Expenses 910 3,000 1,586 2,500 2,500 Fixed Costs 622 500 496 500 500 Repairs 341 500 500 500 1,873 4,000 2,081 3,500 3,500 Operational Expenses Advertising 1,464 3,000 280 Bank & Agency Charges 601 3,500 3,944 4,500 4,500 Licences 904 5,000 3,953 2,000 2,000 Other Operational Expenses 997 500 3,966 12,000 8,177 6,500 6,500 Other Expenses Banking Collection Service 1,065 3,500 3,498 7,000 7,000 Conferences 2,765 3,500 2,370 Other Expenses 2,000 7,939 2,000 2,000 Promotions 4,598 35,500 34,433 8,000 8,000 Provisions 402 500 197 500 500 Plant Maintenance 3,335 4,000 16,113 35,000 35,000 Pool Maintenance 4,150 2,000 2,112 10,000 10,000 Chemicals 833 35,000 24,190 42,500 42,500 Sponsorship Expenditure 909 2,000 2,000 17,147 86,000 91,761 107,000 107,000 Infrastructure Bold Park Aquatic Centre - Building 57,934 205,000 158,712 295,500 295,500 Bold Park Aquatic Centre - Grounds 792 10,000 14,308 16,000 16,000 58,726 215,000 173,020 311,500 311,500 Programs Aqua Aerobics 6,062 15,000 13,248 13,000 13,000 Health/Fitness 6,086 11,000 7,558 10,500 10,500 In House Coaching 280 4,500 145 3,500 3,500 Swim School 1,476 52,500 75,975 110,000 110,000 13,903 83,000 96,926 137,000 137,000 Non-Capital Works Replace Bi Carb line to both pool 2,000 2,000 2,000 2,000 Loss on Disposal of Assets Loss on Disposal of Assets 356,092 356,092
Sub-total 964,005 1,506,500 1,522,486 1,939,000 1,939,000
Depreciation 15,605 213,500 23,361 301,500 301,500 Cost Allocation (ABC) 157,403 166,500 157,647 178,000 178,000
Bold Park Aquatic - Pool Services Expenditure 1,137,013 1,886,500 1,703,494 2,418,500 2,418,500
______Page 3.51 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
BOLD PARK AQUATIC CENTRE Bold Park Aquatic Centre - Kiosk
Revenues Merchandise Sales Kiosk Sales (3,053) Kiosk Commission (9,000) (3,053) (9,000)
Bold Park Aquatic Centre - Kiosk Revenue (3,053) (9,000)
Expenditure Merchandise Purchases Kiosk Purchases 2,558 Other Services Expenses 13,636 6,000 6,000 2,558 13,636 6,000 6,000
Sub-total 2,558 13,636 6,000 6,000
Bold Park Aquatic Centre - Kiosk Expenditure 2,558 13,636 6,000 6,000
BOLD PARK AQUATIC CENTRE Bold Park Aquatic Centre - Swim Shop
Revenues Merchandise Sales Swim Shop Sales (15,004) (223,500) (124,223) (152,000) (152,000) (15,004) (223,500) (124,223) (152,000) (152,000)
Bold Park Aquatic Centre - Swim Shop Revenue (15,004) (223,500) (124,223) (152,000) (152,000)
Expenditure Merchandise Purchases Swim Shop Purchases 14,153 120,500 64,061 80,000 80,000 14,153 120,500 64,061 80,000 80,000
Sub-total 14,153 120,500 64,061 80,000 80,000
Bold Park Aquatic - Swim Shop Expenditure 14,153 120,500 64,061 80,000 80,000
______Page 3.52 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
BOLD PARK AQUATIC CENTRE Consolidated Financial Summary
Pool Services 1,058,996 800,000 680,254 893,000 893,000 Kiosk (495) (9,000) 13,636 6,000 6,000 Swim Shop (851) (103,000) (60,162) (72,000) (72,000) 1,057,650 698,500 633,729 827,000 827,000
Less Depreciation (15,605) (213,500) (23,361) (301,500) (301,500) Less Costs Allocated (513,495) (166,500) (157,647) (178,000) (178,000) Less Council Subsidy (528,550) (308,000) (452,721) (347,500) (347,500)
(1,057,650) (688,000) (633,729) (827,000) (827,000)
______Page 3.53 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
OCEAN BEACHES
Revenues Fees & Charges - Local Govt Property Ground Hire Fees (4,129) (5,000) (5,114) (5,000) (5,000) (4,129) (5,000) (5,114) (5,000) (5,000) Lease Income South City Beach Kiosk City Beach Oval Mobile Phone Tower (19,760) (19,000) (20,551) (19,000) (19,000) (19,760) (19,000) (20,551) (19,000) (19,000)
Ocean Beaches - Revenue Revenue (23,889) (24,000) (25,664) (24,000) (24,000)
Ocean Beaches - Revenue (Net) (23,889) (24,000) (25,664) (24,000) (24,000)
______Page 3.54 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
OCEAN BEACHES Buildings
Expenditure Infrastructure City Beach Park - Toilets/Changerooms 6,136 128,000 78,994 183,000 183,000 Central City Beach Toilets/Changerooms 84,842 69,000 56,580 69,000 69,000 South City Beach Toilets/Changerooms 32,572 28,500 15,996 2,500 2,500 Floreat Beach Toilets/Changerooms 39,274 46,000 33,565 44,000 44,000 South City Beach Kiosk - Bldg Mtce 5,335 4,500 1,466 1,500 1,500 Floreat Beach Kiosk - Bldg Mtce 6,694 12,000 1,970 7,000 7,000 City Beach Lookout Tower 1,748 5,000 2,984 5,000 5,000 176,600 293,000 191,556 312,000 312,000
Non-Capital Works 19,356 Central City Beach Toilets/Changerooms - Painting externally 20,000 20,000 Floreat Beach Toilets/Changerooms - Replacement female toilet doors 6,000 6,000 19,356 26,000 26,000
Sub-total 195,956 293,000 191,556 338,000 338,000
Depreciation 43,133 43,000 43,016 49,000 49,000 Cost Allocation (ABC) 10,638 10,000 9,824 10,500 10,500
Ocean Beaches - Buildings Expenditure 249,728 346,000 244,395 397,500 397,500
Ocean Beaches - Buildings (Net) 249,728 346,000 244,395 397,500 397,500
______Page 3.55 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
OCEAN BEACHES Grounds
Revenues Capital Grants Department of Transport - City Beach Groyne Maintenance (120,000) (167,500) (134,478) (120,000) (167,500) (134,478)
Ocean Beaches - Revenue Revenue (120,000) (167,500) (134,478)
Expenditure Infrastructure Beaches & Dunes 206,609 222,500 234,455 229,000 229,000 City Beach Park 121,543 211,000 169,585 217,000 217,000 Floreat Beach Park 111,426 134,000 85,043 138,000 138,000 439,579 567,500 489,083 584,000 584,000
Non-Capital Works Beaches & Dunes - Dune Rehabilitation 10,571 10,000 8,986 10,000 10,000 City Beach Park - Investigate damage to Stone Wall 10,000 10,000 Floreat Beach Park - Upgrade Landscaping (stage 5 of 5) 10,000 9,088 10,571 20,000 18,074 20,000 20,000
450,149 587,500 507,157 604,000 604,000
Depreciation 211,489 238,000 237,967 136,500 136,500 Cost Allocation (ABC) 29,179 27,000 26,426 28,500 28,500
Ocean Beaches - Grounds Expenditure 696,635 852,500 771,550 769,000 769,000
Ocean Beaches - Grounds (Net) 576,635 685,000 637,072 769,000 769,000
______Page 3.56 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
OCEAN BEACHES Other
Expenditure Contributions Coastcare Contributions 2,000 2,000 2,000 2,000 2,000 Coastal Support Officer - Contributions 5,000 5,000 5,000 5,000 5,000 7,000 7,000 7,000 7,000 7,000
7,000 7,000 7,000 7,000 7,000
Ocean Beaches - Other Expenditure 7,000 7,000 7,000 7,000 7,000
Ocean Beaches - Other (Net) 7,000 7,000 7,000 7,000 7,000
______Page 3.57 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
CLUBS - LEASED PREMISES
Revenues Capital Grants Wembley Sports Park Pavilion CSRFF (500,000) (250,000) (250,000) (250,000) Cambridge Bowling Club - CSRFF (66,000) (33,260) City Beach Tennis Club - CSRFF (23,000) (19,630) West Coast Sporting Association - CSRFF (98,400) (98,400) (589,000) (302,890) (250,000) (250,000) Capital Contributions Wembley Sports Park Pavilion (218,000) (218,000) Cambridge Bowling Club (66,000) (59,015) City Beach Tennis Club (23,000) (19,630) Cambridge Scouts & Girl Guides Association (50,000) (50,000) (50,000) Floreat Beach Storage shed for Coastcare and FSLSC (127,000) (127,000) (484,000) (423,645) (50,000) (50,000) Operating Contributions City Beach Tennis Club - Need Assessment and Feasibility Study (10,000) (10,000) (10,000) (10,000) Infrastructure Matthews Netball Facility (58,639) (46,000) (76,788) (46,000) (46,000) City Beach Oval Pavillion (22,847) (14,000) (17,057) (14,000) (14,000) Perry Lakes Scouts & Guides Hall (5,668) (5,000) (5,410) (5,000) (5,000) City Beach Civic Centre (15,229) (16,000) (14,971) (16,000) (16,000) B J Giles Hall - Henderson Park (4,478) Sydney Cheek Pavilion - Floreat Oval (19,270) (18,500) (17,337) (18,500) (18,500) Leederville Bowling Facility (12,710) (13,500) (12,551) (13,500) (13,500) Lake Monger Bowling Facility (19,713) (19,500) (18,687) (19,500) (19,500) Floreat Oval Croquet Facility (6,441) (9,000) (6,332) (9,000) (9,000) City Beach Tennis - Frinton Av Tennis Facility (16,225) (12,000) (14,806) (12,000) (12,000) Floreat Tennis Club - Birkdale St Tennis Facility (21,171) (21,500) (20,900) (21,500) (21,500) Reabold Tennis Club - Floreat Oval Tennis Facility (19,651) (20,000) (19,320) (20,000) (20,000) Floreat Oval Bowling Facility (25,213) (29,500) (27,935) (29,500) (29,500) Wembley Sports Park Pavilion (7,718) (5,000) (7,892) (5,000) (5,000) Alderbury Sportsground Pavilion (8,471) (8,000) (10,146) (8,000) (8,000)
(263,444) (237,500) (270,130) (237,500) (237,500)
Clubs - Leased Premises Revenue (361,844) (1,310,500) (998,078) (547,500) (547,500)
______Page 3.58 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
CLUBS - LEASED PREMISES (Continued)
Expenditure Employee Costs Salaries 60,945 62,200 62,908 63,700 63,700 Superannuation 5,642 5,900 5,819 6,000 6,000 Workers Compensation 1,500 1,500 1,500 1,500 1,500 Uniforms/Protective Clothing & Equipment 200 Training 251 700 1,988 800 800 68,338 70,500 72,215 72,000 72,000 Fleet & Plant Running Costs Running Expenses 3,433 2,500 3,484 3,000 3,000 Fixed Costs 628 500 664 500 500 Repairs 78 500 500 500 4,139 3,500 4,148 4,000 4,000 Infrastructure City Beach Surf Riders Association Shed 358 1,000 289 1,000 1,000 Matthews Netball Facility 44,846 22,500 48,121 22,500 22,500 City Beach Oval Pavillion 12,890 13,000 15,989 13,000 13,000 Perry Lakes Scouts & Guides Hall 6,355 8,000 2,264 8,000 8,000 City Beach Civic Centre 12,922 15,000 8,188 15,000 15,000 B J Giles Hall - Henderson Park 3,746 Sydney Cheek Pavilion - Floreat Oval 20,340 17,000 18,029 17,000 17,000 Leederville Bowling Facility 10,954 14,000 11,085 14,000 14,000 Lake Monger Bowling Facility 32,098 24,500 19,097 24,500 24,500 Floreat Oval Croquet Facility 9,412 8,500 12,874 9,500 9,500 Frinton Avenue Tennis Facility (City Beach Tennis Club) 9,691 11,500 13,328 11,500 11,500 Birkdale Street Tennis Facility (Floreat Tennis Club) 12,140 9,000 7,452 9,000 9,000 Floreat Oval Tennis Facility (Reabold Tennis Club) 7,498 9,000 8,296 10,000 10,000 Floreat Oval Bowling Facility 18,086 19,000 17,381 20,000 20,000 Wembley Sports Park Pavilion 17,928 10,500 13,940 10,500 10,500 Alderbury Sportsground Pavilion 13,122 11,500 14,018 12,500 12,500 232,385 194,000 210,352 198,000 198,000
Non-Capital Works 168,489 84,000 66,307 Alderbury Sportsgrd Pavilion - Electrical Cable upgrade Res 15,000 15,000 Cambridge Bowling Club - Update anchor points Res 2,500 2,500 Cambridge Croquet Facility - Replace shelter steelwork/paint Res 5,000 5,000 Cambridge Croquet Facility - Update anchor points Res 2,500 2,500 Cambridge Scouts Hall - Update anchor points Res 2,500 2,500 City Beach Civic Centre - Replace switchboard Res 10,000 10,000 City Beach Tennis Club - Need Assessment and Feasibility Study 20,000 20,000 Lake Monger Bowling Facility - Replace kitchen flooring Res 15,000 15,000 Leederville Bowling Facility - Replace green edging Res 10,000 10,000 Leederville Bowling Facility - Update anchor points Res 2,500 2,500 Reabold Tennis Club - Update anchor points Res 2,500 2,500 168,489 84,000 66,307 87,500 87,500 Loss on Disposal of Assets Loss on Disposal of Assets 2,500 2,500
473,352 354,500 353,022 361,500 361,500
Depreciation 373,770 365,000 379,899 581,000 581,000 Cost Allocation (ABC) 5,378 5,000 5,094 5,500 5,500
Clubs - Leased Premises Expenditure 852,500 724,500 738,014 948,000 948,000
Clubs - Leased Premises (Net) 490,656 (586,000) (260,064) 400,500 400,500
______Page 3.59 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
SPORTS GROUNDS
Revenues Ground Hire Alderbury Sportsground (19,108) (19,000) (15,784) (19,000) (19,000) City Beach Ovals (17,746) (18,000) (16,326) (18,000) (18,000) Floreat Oval (8,600) (8,000) (10,353) (11,000) (11,000) Grantham Park (1,274) (1,500) (2,045) (2,000) (2,000) Henderson Park (22,839) (22,000) (18,647) (22,000) (22,000) McLean Park (5,195) (5,000) (4,165) (5,000) (5,000) Wembley Sports Park (3,815) (3,500) (4,240) (5,000) (5,000) Alderbury Reserve Storage (473) (1,000) (709) (1,000) (1,000) Wembley Oval (3,844) (4,000) (6,379) (15,000) (15,000) (82,894) (82,000) (78,647) (98,000) (98,000)
(82,894) (82,000) (78,647) (98,000) (98,000)
Sports Grounds - Revenue (Net) (82,894) (82,000) (78,647) (98,000) (98,000)
______Page 3.60 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
SPORTS GROUNDS - BUILDINGS Buildings
Revenues Capital Grants Holyrood Park Pavilion (18,687) (15,500) (25,305) (22,000) (22,000) (18,687) (15,500) (25,305) (22,000) (22,000)
(18,687) (15,500) (25,305) (22,000) (22,000)
Expenditure Infrastructure Holyrood Park Pavilion 2,817 3,816 Alderbury Sportsground Toilet & Changeroom 34,706 33,500 29,011 35,500 35,500 City Beach Oval Toilet & Changeroom 14,706 15,000 18,288 15,000 15,000 Floreat Oval Toilet & Changeroom 5,245 10,500 4,673 8,500 8,500 Grantham Park Toilet & Changeroom 10,449 12,500 8,786 12,500 12,500 Henderson Park Toilet & Changeroom 16,143 17,500 21,472 19,500 19,500 McLean Park Toilet & Changeroom 17,985 13,500 11,724 13,500 13,500 Wembley Sports Park Toilets 18,650 17,000 15,588 17,000 17,000 Dodd St Toilets 18,320 14,500 13,916 14,500 14,500 Holyrood Park Pavilion 8,977 13,500 5,012 14,000 14,000 City Beach Oval Gardeners Shed 378 1,000 60 1,000 1,000 Floreat Oval Gardeners Shed 144 1,000 294 1,000 1,000 148,519 149,500 132,639 152,000 152,000
Non-Capital Works 15,192 152,000 83,784 Alderbury Sportsground Toilet - Update anchor points 2,500 2,500 McLean Park Toilets & Changerooms - Replace doors and frames 7,000 7,000 15,192 152,000 83,784 9,500 9,500
Loss on disposal of assets Loss on disposal of assets 351,385 351,385
515,195 301,500 216,423 161,500 161,500
Depreciation 178,864 185,500 168,151 168,500 168,500 Cost Allocation (ABC) 9,447 9,000 8,787 9,500 9,500
Sports Grounds - Buildings Expenditure 515,195 496,000 393,361 339,500 339,500
Sports Grounds - Buildings (Net) 496,508 480,500 368,056 317,500 317,500
______Page 3.61 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
SPORTS GROUNDS Grounds
Expenditure Infrastructure Alderbury Sportsground 121,411 98,000 139,313 101,000 101,000 City Beach Ovals 118,500 115,000 119,752 118,500 118,500 Floreat Oval 70,497 73,000 90,741 75,000 75,000 Grantham Park 46,079 46,000 48,430 48,000 48,000 Henderson Park 63,387 53,000 63,610 55,000 55,000 McLean Park 78,940 68,000 73,083 70,000 70,000 Wembley Sports Precinct (includes Wembley Sports Park) 166,341 155,000 156,534 160,000 160,000 665,155 608,000 691,462 627,500 627,500
Non-Capital Works 4,390 Alderbury Sportsground Reserve Needs Assessment 50,000 50,000 City Beach Oval - Modify irrigation System 7,000 7,000 City Beach Oval - Replace drinking fountain 7,000 7,000 McLean Park Replace Match Wicket Surface 5,000 5,000 Various Sportsgrounds - Renovate Active Turf Areas 35,990 35,000 34,325 35,000 35,000 City Beach Oval - Relocate and upgrade goal posts 4,390 40,380 35,000 34,325 104,000 104,000
Sub-total 705,535 643,000 725,787 731,500 731,500
Depreciation 374,039 154,500 154,560 150,000 150,000 Cost Allocation (ABC) 41,096 38,000 37,201 40,000 40,000
Sports Grounds - Grounds Expenditure 1,136,049 835,500 917,548 921,500 921,500
Sports Grounds - Grounds (Net) 1,136,049 835,500 917,548 921,500 921,500
______Page 3.62 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKS
Revenues Operating Contributions Donations/Sponsorship Lake Monger Rehab (Town of Vincent/Main Roads) (26,600) (26,000) (26,600) (26,000) (26,000) (26,600) (26,000) (26,600) (26,000) (26,000) Capital Contributions Perry Lakes - Skate Park Floodlight Stage 2 CSRFF (42,000) (42,000) Fred Burton Park West Coast Highway Median- Replace Irrigation (104,000) (104,000) Perry Lakes - Skate Park Extension Stage 2 Lotterywest Grant (300,000) (307,000) (307,000) Perry Lakes - Skate Park Extension Lotterywest Grant (132,000) (230,000) (98,000) Perry Lakes - Basketball Court Extension (18,690) West Leederville Community Garden - Fence/Gate (5,000) (155,690) (530,000) (98,000) (453,000) (453,000) Ground Hire Perry Lakes - Garden Show (25,000) Other Parks Hire (20,562) (12,000) (19,237) (18,000) (18,000) (45,562) (12,000) (19,237) (18,000) (18,000)
Parks - Revenue Revenue (227,852) (568,000) (143,837) (497,000) (497,000)
Parks - Revenue (Net) (227,852) (568,000) (143,837) (497,000) (497,000)
______Page 3.63 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKS Buildings
Expenditure Infrastructure Perry Lakes Reserve Toilets 15,176 15,000 14,550 15,000 15,000 Lake Monger Drive Toilets & Gregory St Depot 17,663 22,500 20,207 20,500 20,500 Cowden Park Toilets 4,962 14,000 9,403 14,000 14,000 Beecroft Park Gardeners Shed 556 2,000 1,011 2,000 2,000 38,356 53,500 45,171 51,500 51,500 Non-Capital Works Lake Monger Drive Toilets & Gregory St Depot - Install aluminium window 10,000 10,000 Lake Monger Drive Toilets & Gregory St Depot - Auto Timer locks 8,000 8,000 Lake Monger Drive Toilets & Gregory St Depot - Install soffit/fascia board 1,000 425 Cowden Park Toilets - Install auto doors & timer 10,000 6,633 11,000 7,058 18,000 18,000
Sub-total 38,356 64,500 52,229 69,500 69,500
Depreciation 15,845 16,000 15,802 16,000 16,000 Cost Allocation (ABC) 1,937 2,000 1,684 2,000 2,000
Parks - Buildings Expenditure 56,138 82,500 69,715 87,500 87,500
Parks - Buildings (Net) 56,138 82,500 69,715 87,500 87,500
______Page 3.64 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKS Grounds
Expenditure Infrastructure Beecroft Park 33,906 36,000 46,936 37,000 37,000 Bent Park 64,249 56,500 76,546 58,000 58,000 Challenger Park 40,372 36,000 33,640 37,000 37,000 Maloney Park 52,320 53,000 38,585 54,000 54,000 Helston Park 38,641 42,000 31,585 43,000 43,000 Jubilee Park 28,143 26,000 37,767 27,000 27,000 Perry Lakes Reserve 286,468 259,000 307,723 267,000 267,000 Rose Gardens 78,650 82,000 79,815 84,000 84,000 Rutter Park 33,286 26,000 33,241 27,000 27,000 Alyth Park 17,760 15,500 14,642 16,000 16,000 Berkley Park 6,375 7,500 15,752 8,000 8,000 Birkdale Park 27,589 24,000 28,814 25,000 25,000 Chipping Park 29,276 26,000 20,508 27,000 27,000 Fred Burton Park 29,195 23,500 28,967 24,000 24,000 City Beach Civic Centre 10,058 11,500 14,529 12,000 12,000 Frinton Park 15,378 18,000 16,277 18,000 18,000 Crosby Park 12,245 11,000 23,987 12,000 12,000 Donegal Park 1,244 7,000 10,437 7,000 7,000 Drabble Park 12,908 12,000 19,061 12,000 12,000 Dumfries Park 6,358 6,000 6,172 6,000 6,000 Fortview Park 7,161 7,500 7,997 7,000 7,000 Lothian Park 24,176 21,500 35,049 22,000 22,000 Brookdale Park 7,951 7,000 9,587 8,000 8,000 Winmarley Park 14,275 14,500 15,845 15,000 15,000 Taworri Park 4,781 4,500 8,363 5,000 5,000 Templetonia Park 12,846 12,500 14,092 13,000 13,000 Tilton Park 17,261 12,000 20,934 13,000 13,000 West Coast Park 14,836 10,500 8,463 12,000 12,000 Ruislip Park 11,639 13,000 20,474 14,000 14,000 Tara Vista Park 11,646 8,500 12,148 9,000 9,000 Lake Monger Reserve 441,907 539,000 432,313 540,000 540,000 Cambridge Gardens 3,450 5,000 3,119 5,000 5,000 Cowden Park 30,547 31,000 35,467 32,000 32,000 Holyrood Park 24,790 24,000 30,276 25,000 25,000 Leederville Memorial Gardens 29,262 27,500 28,947 28,000 28,000 McCourt Park 8,355 8,000 9,562 8,000 8,000 Woolwich Park 6,887 4,000 11,078 5,000 5,000 Ocean Village Park 65,769 67,000 67,719 67,000 67,000 Civic/Administration Park 3,204 5,000 2,498 5,000 5,000 Amphitheatre Grounds 2,605 4,000 2,469 4,000 4,000 Ocean Mia Park 60,188 52,000 51,693 53,000 53,000 Perry Lakes Residential Estate 123,046 210,500 144,434 210,000 210,000 St John Woods Residential Estate 25,000 25,000 Parkside Walk Estate 2,000 2,000 Other Parks 94,805 94,500 96,583 97,000 97,000 1,846,682 1,961,500 1,954,089 2,025,000 2,025,000
______Page 3.65 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKS Grounds (Continued)
Non-Capital Works 207,217 182,000 148,503 Arboricultural Risk Management Works 29,392 30,000 37,205 30,000 30,000 Calibrate water meters of irrigation bores 14,140 25,000 25,776 25,000 25,000 Dumfries Park Replace Irrigation Cubicle 5,000 5,000 Feral animal control 7,095 5,000 4,358 5,000 5,000 Fortview Park Replace Irrigation Cubicle 5,000 5,000 Ground Water Monitoring 16,380 16,000 17,338 16,000 16,000 Harborne Playground Replace Irrigation Cubicle 5,000 5,000 Irrigation Central Control Replace 2G Modem with 3G 53,000 53,000 Jubilee Park - Repair Playground 10,000 10,000 Lake Monger Reserve - Aboricultural Risk Mgmt Tree Works 14,591 15,000 15,000 Lake Monger Reserve - Rehabilitation stages 1, 2, 3 30,000 30,000 Lake Monger Reserve - Install Link Path 6,000 6,000 Lake Monger Reserve - Manage Rehabilitation Zone 41,586 40,000 40,996 40,000 40,000 Lake Monger Reserve - Rehabilitation plan for South West Island 20,000 20,000 Lake Monger Reserve - Replace Damaged path Dodd Street toilets 15,000 15,000 Lake Monger Reserve - Replace Drinking Fountain (x3) 24,000 24,000 Lake Monger Reserve - Replace electrical cubicles (x2) 16,000 16,000 Lake Monger Reserve - South West Island weed control 30,000 30,000 Leederville Memorial Park - Replace electrical cubicle 8,000 8,000 McCourt Park - Replace electrical cubicle 8,000 8,000 Parks - Remark Carpark Bays 10,759 10,000 10,849 10,000 10,000 Perry Lakes Res - Arboriculture Risk Mgt Tree Works 24,950 25,000 24,740 25,000 25,000 Playground shade sail structure risk mgmt assessment 5,000 5,000 Playground soft fall area risk management assessment 5,000 5,000 Repair damaged shade sails at playgrounds 15,182 20,000 16,796 20,000 20,000 Replace playground sand/minor play items 16,823 15,000 13,626 15,000 15,000 Treat Bores for Iron Bacteria 11,902 16,000 15,048 16,000 16,000 Upgrade Garden Beds 7,541 8,000 6,341 8,000 8,000 Winmarley Park - Repair Playground 10,000 10,000 Perry Lakes Water Replenishment investigation Res 60,000 60,000 Public Open Space Tree Inventory 75,000 3,060 88,000 88,000 Beecroft Park Improvement Concept Plans 10,054 12,000 8,000 4,000 4,000 417,558 392,000 364,636 92,000 540,000 632,000 Loss on Disposal of Assets Loss on Disposal of Assets 13,937 13,937
Sub-total 2,278,176 2,353,500 2,318,725 92,000 2,565,000 2,657,000
Depreciation 740,989 772,500 772,795 656,000 656,000 Cost Allocation (ABC) 100,908 93,000 91,135 98,500 98,500
Parks - Grounds Expenditure 3,120,074 3,219,000 3,182,655 92,000 3,319,500 3,411,500
Parks - Grounds (Net) 3,120,074 3,219,000 3,182,655 92,000 3,319,500 3,411,500
______Page 3.66 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Administration- Golf Course
Revenues Other Income Other Revenue/Income (3,503) (30,000) (30,000) (3,503) (30,000) (30,000)
Administration- Golf Course (3,503) (30,000) (30,000)
Expenditure Employee Costs Salaries 390,801 393,000 399,661 477,800 477,800 Superannuation 37,233 40,000 38,486 47,800 47,800 Workers Compensation 9,000 8,000 8,000 9,900 9,900 Uniforms/Protective Clothing & Equipment 239 1,000 119 500 500 Fringe Benefits Tax 8,319 10,000 8,829 10,000 10,000 Training 4,000 1,625 2,500 2,500 445,591 456,000 456,721 548,500 548,500
Office Expenses 6,678 6,000 5,163 6,000 6,000
IT & Other Equipment Information Systems 6,259 8,000 7,105 7,000 7,000 Software Licences 724 1,004 1,500 1,500 Minor Equipment & Tools 623 1,000 421 1,000 1,000 7,606 9,000 8,529 9,500 9,500 Fleet & Plant Running Costs Running Expenses 2,577 2,500 1,877 2,500 2,500 Fixed Costs 790 1,000 326 1,000 1,000 Operating Lease 8,101 8,000 9,681 8,000 8,000 11,469 11,500 11,884 11,500 11,500 Operational Expenses Advertising 36 500 74 Other Operational Expenses (booking system) 1,000 158 35,000 35,000 Legal Expenses 1,248 2,000 2,000 1,284 1,500 232 37,000 37,000 Other Expenses Conferences 5,000 4,408 5,000 5,000 Other Expenses 5,396 2,000 10,751 System Administration (Clublinks POS & support software) 114,179 124,000 101,625 75,000 75,000 119,575 131,000 116,784 80,000 80,000
Administration- Golf Course Expenditure 592,203 615,000 599,314 692,500 692,500
Administration - Golf Course (Net) 588,700 615,000 599,314 662,500 662,500
______Page 3.67 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Wembley Golf Course - Driving Range
Revenues Merchandise Sales Sponsorship (50,000) (20,000) (70,000) (70,000) (50,000) (20,000) (70,000) (70,000) Fees & Charges - Local Govt Property Driving Range Fees (1,573,569) (1,540,000) (1,445,449) (1,650,000) (1,650,000) Booking Fees - Function Centre (18,080) (30,000) (15,545) Golf Lesson Fees (505,839) (475,000) (548,732) (550,000) (550,000) Rent (12,813) (9,000) (7,623) (2,110,301) (2,054,000) (2,017,349) (2,200,000) (2,200,000) Merchandise Sales Vending Machine Sales (8,407) (10,000) (1,666) (8,407) (10,000) (1,666) Other Income Other Revenue/Income (1,597) (182) (1,597) (182)
Driving Range Revenue (2,120,305) (2,114,000) (2,039,197) (2,270,000) (2,270,000)
Expenditure Employee Costs Salaries 182,827 205,300 220,006 215,000 215,000 Superannuation 19,230 19,600 22,251 21,500 21,500 Workers Compensation 5,000 5,100 5,100 3,000 3,000 Uniforms/Protective Clothing & Equipment 986 1,500 1,007 500 500 Training 1,300 1,000 1,232 1,000 1,000 209,343 232,500 249,596 241,000 241,000
Office Expenses 1,014 1,000 645 1,000 1,000
Fleet & Plant Running Costs Running Expenses 1,722 2,500 4,208 2,500 2,500 Repairs 755 1,000 1,492 1,000 1,000 2,591 3,500 5,700 3,500 3,500 Operational Expenses Golf Lessons - teaching expenses 352,717 309,000 376,890 357,500 357,500 General Op. Expenses (incl. Club Fitting) 6,209 12,000 25,469 13,000 13,000 Other Insurance 2,000 2,000 2,000 358,926 323,000 402,359 372,500 372,500 Interest Expenses Interest Expenses 244,579 334,000 323,887 259,500 259,500 244,579 334,000 323,887 259,500 259,500 Infrastructure Utility Charges 16,166 20,000 13,920 15,000 15,000 Mowing 35,939 19,500 20,411 20,000 20,000 Fertilising 11,997 15,500 16,249 14,000 14,000 Weed/Pest Control 12,487 11,000 15,775 15,000 15,000 Turf 18,909 24,000 22,265 15,000 15,000 Irrigation 22,052 15,000 14,459 10,000 10,000 Infrastructure 31,009 24,000 24,426 30,000 30,000 Wembley Golf Course - Driving Range 89,717 56,000 76,603 70,000 70,000 238,276 185,000 204,108 189,000 189,000 Non-Capital Works Rust Removal - Driving Range Infrastructure 15,000 4,416 10,000 10,000 15,000 4,416 10,000 10,000 Other Expenses Range Equipment (previously Minor Equipment & Tools) 57,051 70,000 73,367 80,000 80,000 Promotions 16,843 10,878 Other Expenses 2,947 3,000 4,004 3,000 3,000 76,841 73,000 88,248 83,000 83,000
Sub-total 1,131,570 1,167,000 1,278,959 1,159,500 1,159,500
Depreciation 248,815 245,000 244,272 245,000 245,000 Driving Range Expenditure 1,380,386 1,412,000 1,523,231 1,404,500 1,404,500
Wembley Golf Driving Range (Net) (739,919) (702,000) (515,966) (865,500) (865,500) ______Page 3.68 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Professional Shop
Revenues Merchandise Sales Professional Shop Sales (1,591,497) (1,426,000) (1,358,838) (1,600,000) (1,600,000) Professional Shop Vouchers not redeemed (67,064) (35,000) (187,475) (55,000) (55,000) (1,658,561) (1,461,000) (1,546,313) (1,655,000) (1,655,000) less: Cost of Goods Sold Cost of Goods Sold 1,056,597 938,000 929,774 1,165,000 1,165,000 1,056,597 938,000 929,774 1,165,000 1,165,000
Gross Profit from Sales (601,964) (523,000) (616,539) (490,000) (490,000)
Equipment Hire Golf Club Hire (150,724) (132,000) (139,089) (165,000) (165,000) Golf Cart Hire (624,264) (618,000) (574,063) (675,000) (675,000) (774,988) (750,000) (713,152) (840,000) (840,000) Other Income Other Revenue/Income (40,415) (50,000) (42,116) (45,000) (45,000) (40,415) (50,000) (42,116) (45,000) (45,000)
Professional Shop Revenue (1,417,367) (1,323,000) (1,371,807) (1,375,000) (1,375,000)
______Page 3.69 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Professional Shop (Continued)
Expenditure Employee Costs Salaries 323,040 394,500 342,172 400,000 400,000 Superannuation 30,255 36,200 29,778 40,000 40,000 Workers Compensation 9,000 9,000 9,000 10,000 10,000 Uniforms/Protective Clothing & Equipment 2,985 3,800 1,731 4,000 4,000 Recruitment Expenses 1,500 Training 395 6,000 1,065 6,000 6,000 Staff Commission 71,175 80,000 56,422 85,000 85,000 436,849 531,000 440,168 545,000 545,000
Office Expenses 46,131 35,000 54,549 49,000 49,000
IT & Other Equipment Minor Equipment & Tools 3,102 4,000 390 4,000 4,000 3,102 4,000 390 4,000 4,000 Fleet & Plant Running Costs (Golf Carts) Fixed Costs 12,849 12,000 10,000 10,000 Repairs 22,981 28,000 24,712 26,000 26,000 35,830 40,000 24,712 36,000 36,000 Operational Expenses Hire Equipment 14,941 11,000 11,009 11,000 11,000 Bank & Agency Charges 54,093 40,000 50,894 50,000 50,000 Other Operational Expenses (including scorecards) 32,107 20,000 23,665 23,000 23,000 Other Insurance 420 1,500 1,500 1,500 101,562 72,500 85,568 85,500 85,500 Interest Expenses Interest Expenses 108,763 148,500 158,045 115,000 115,000 108,763 148,500 158,045 115,000 115,000 Other Expenses Banking Collection Service 11,060 17,000 11,046 13,000 13,000 Other Expenses 6,686 5,000 9,049 6,000 6,000 Promotions 35,112 50,000 40,187 50,000 50,000 Lease costs - Golf Carts 208,393 205,000 200,113 205,000 205,000 261,251 277,000 260,396 274,000 274,000 Infrastructure Wembley Golf Course - Professional Shop 58,499 50,000 63,494 48,000 48,000 58,499 50,000 63,494 48,000 48,000
Subtotal 1,051,987 1,158,000 1,087,323 1,156,500 1,156,500
Depreciation 31,256 31,000 31,361 31,500 31,500
Professional Shop Expenditure 1,083,242 1,189,000 1,118,684 1,188,000 1,188,000
Professional Shop - (Net) (334,125) (134,000) (253,124) (187,000) (187,000)
______Page 3.70 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Hospitality
Revenues Fees & Charges - Local Govt Property Rent (12,562) (15,000) (607,500) (607,500) Commission (197,869) (23,054) (197,869) (15,000) (23,054) (607,500) (607,500)
Hospitality Revenue (210,430) (15,000) (23,054) (607,500) (607,500)
Expenditure Operational Expenses Property Management Fee 20,000 20,000 20,000 20,000 Interest Expenses Interest Expenses 269,500 269,500 269,500 269,500 Other Expenses Wembley Golf Course - Hospitality 25,940 25,000 14,602 63,000 63,000 25,940 25,000 14,602 63,000 63,000
Depreciation 11,648 8,000 8,047 304,000 304,000 Cost Allocation (ABC)
Hospitality Expenditure 37,588 33,000 22,650 656,500 656,500
Hospitality - (Net) (172,842) 18,000 (405) 49,000 49,000
______Page 3.71 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Miniature Golf
Revenues Fees & Charges - Local Govt Property Playing Fees (20,000) (511,500) (511,500) Corporate Hire (20,000) (20,000) Chapel Hire (10,000) (10,000) (20,000) (541,500) (541,500)
Gross Profit from Sales (20,000) (541,500) (541,500)
Mini Golf Revenue (20,000) (541,500) (541,500)
Expenditure Employee Costs Salaries 4,000 56,000 56,000 Superannuation 500 8,000 8,000 Workers Compensation 500 1,000 1,000 Uniforms/Protective Clothing & Equipment 500 1,000 1,000 Training 1,000 1,000 5,500 67,000 67,000
Office Expenses Printing 6,000 6,000 Stationery 1,000 1,000 Office Expenses 7,000 7,000
Interest Expenses Interest Expenses 12,000 119,000 119,000 12,000 119,000 119,000 Infrastructure Utilities 15,000 15,000 15,000 15,000
Sub-total 17,500 208,000 208,000
Mini Golf - (Net) (2,500) (333,500) (333,500)
______Page 3.72 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Course Operations
Revenues Fees & Charges - Local Govt Property Green Fees 9 Holes (1,579,858) (1,465,500) (1,532,629) (1,650,000) (1,650,000) Green Fees 18 Holes (1,752,359) (1,714,000) (1,680,626) (1,780,000) (1,780,000) Foot Golf (40,000) (34,845) (45,000) (45,000) Corporate Golf (250,000) (250,000) Mobile Phone Tower Lease (56,394) (57,000) (57,859) (60,000) (60,000) (3,388,611) (3,276,500) (3,305,958) (3,785,000) (3,785,000) Other Income Membership Fees (net) (25,000) (48,000) (48,000) (25,000) (48,000) (48,000)
(3,388,611) (3,301,500) (3,305,958) (3,833,000) (3,833,000)
Expenditure Employee Costs Salaries 491,458 502,300 507,350 518,000 518,000 Superannuation 49,296 50,200 50,593 53,000 53,000 Workers Compensation 11,500 11,800 11,967 12,500 12,500 Uniforms/Protective Clothing & Equipment 77 1,000 224 500 500 Training 159 7,200 5,000 5,000 552,490 572,500 570,134 589,000 589,000 Operational Expenses Public Liability Insurance 22,250 23,000 23,589 26,000 26,000 Other Operational Expenses 1,000 689 2,000 2,000 22,250 24,000 24,278 28,000 28,000 Interest Expenses Interest Expenses 60,032 64,000 64,733 58,000 58,000 60,032 64,000 64,733 58,000 58,000 Infrastructure Utility Charges 192,657 200,000 173,145 200,000 200,000 Mowing 499,800 479,500 527,844 500,000 500,000 Fertilising 119,663 120,500 103,558 124,000 124,000 Weed/Pest Control 122,791 122,500 106,235 127,000 127,000 Turf 314,726 310,000 316,225 315,000 315,000 Trees/Shrubs 145,033 141,000 154,412 148,000 148,000 Irrigation 142,656 142,000 152,695 148,000 148,000 Infrastructure 160,597 149,500 173,042 125,000 125,000 Wembley Golf Course - Concourse 51,454 64,906 Wembley Golf Course - Depot/Office 14,471 10,000 17,100 13,000 13,000 1,763,847 1,675,000 1,789,163 1,700,000 1,700,000 Non-Capital Works Bore & Pump Maintenance 24,627 30,000 31,482 60,000 60,000 External Course Toilets 10,000 10,000 Lake Maintenance 9,177 6,000 10,004 8,000 8,000 Lightning Guard 18,000 18,000 18,000 Depot Shed & Front Gate 11,153 44,956 54,000 41,486 96,000 96,000 Loss on Disposal of Assets Loss on Disposal of Assets 303,560 303,560
Sub-total 2,747,135 2,389,500 2,489,793 2,471,000 2,471,000
Depreciation 330,866 416,500 358,698 227,500 227,500 Cost Allocation (ABC) 153,712 145,500 139,874 155,500 155,500
WGC - Course Operations Expenditure 3,231,713 2,951,500 2,988,365 2,854,000 2,854,000
Course Operations - (Net) (156,897) (350,000) (317,593) (979,000) (979,000)
______Page 3.73 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE - PUBLIC WORKS OVERHEADS Works On Costs
Expenditure Employee Costs Salaries (LSL) 18,950 20,100 21,652 20,000 20,000 Sick Pay 15,458 13,400 22,391 14,000 14,000 Holiday Pay 54,595 54,100 53,734 56,000 56,000 Public Holidays 24,462 32,400 24,563 34,000 34,000 Allowances 6,394 4,000 7,855 4,000 4,000 Non Recoverable Time 9,590 4,100 291 4,000 4,000 Superannuation 78,508 87,600 81,421 89,000 89,000 Workers Compensation 17,500 18,000 18,000 19,000 19,000 Uniforms/Protective Clothing & Equipment 4,242 10,800 6,787 8,000 8,000 Training 17,610 10,300 20,997 11,000 11,000 247,310 254,800 257,691 259,000 259,000
247,310 254,800 257,691 259,000 259,000
Cost Allocation (ABC) 65,989 69,000 67,061 71,000 71,000
WGC - Works On Costs Expenditure 313,300 323,800 324,752 330,000 330,000
______Page 3.74 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE - PUBLIC WORKS OVERHEADS Works Overheads
Expenditure Employee Costs Salaries 94,162 108,200 102,519 110,000 110,000 Superannuation 13,450 14,900 13,847 16,000 16,000 Workers Compensation 2,500 2,600 2,600 3,000 3,000 Uniforms/Protective Clothing & Equipment 162 1,000 1,000 1,000 Fringe Benefits Tax 5,890 6,200 7,753 7,000 7,000 Training 1,483 1,000 234 1,000 1,000 117,647 133,900 126,953 138,000 138,000 Office Expenses Telephone 1,783 868 Other Office Expenses 1,043 3,000 1,913 3,000 3,000 2,826 3,000 2,780 3,000 3,000 IT & Other Equipment Minor Equipment & Tools 2,254 5,000 1,972 3,000 3,000 2,254 5,000 1,972 3,000 3,000 Fleet & Plant Running Costs Running Expenses (including lease costs) 2,265 3,500 1,597 4,000 4,000 Fixed Costs 696 1,000 333 1,000 1,000 Repairs 214 Operating Lease 10,341 10,500 9,480 10,000 10,000 13,302 15,000 11,624 15,000 15,000 Operational Expenses Other Operational Expenses 1,000 1,309 1,000 1,000 1,000 1,309 1,000 1,000 Other Expenses Other Expenses 305 1,000 538 1,000 1,000 305 1,000 538 1,000 1,000
136,334 158,900 145,175 161,000 161,000
Depreciation 33 368 500 500 Cost Allocation (ABC) 37,868 40,000 37,926 43,500 43,500
WGC - Works Overheads Expenditure 174,235 198,900 183,469 205,000 205,000
WGC - Public Works Overheads (Net) 487,535 522,700 508,221 535,000 535,000
Wembley Golf Course - Public Works Overheads (ABC Summary) Overhead Expenditure 487,535 522,700 897 535,000 535,000 Less Overhead Recovered (463,217) (522,200) (507,324) (541,000) (541,000)
Under/(Over) Allocated 24,318 500 897 (6,000) (6,000)
______Page 3.75 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Plant Operations
Revenues Gain on Disposal of Assets Gain on Disposal of Assets (20,000) (30,403) (20,000) (30,403)
WGC - Plant Operations Revenue (20,000) (30,403)
Expenditure IT & Other Equipment Minor Equipment & Tools 3,143 2,000 1,462 2,000 2,000 3,143 2,000 1,462 2,000 2,000 Fleet & Plant Running Costs Running Expenses 87,144 94,000 84,011 94,000 94,000 Fixed Costs 14,336 15,500 883 16,000 16,000 Repairs 31,302 20,500 35,101 15,000 15,000 Plant Consumables 6,185 5,000 7,562 5,000 5,000 138,967 135,000 127,557 130,000 130,000 Other Expenses Plant Lease Costs (Light Fleet) 10,000 10,000 10,000 Plant Lease Costs (Torro Fleet) 215,461 255,000 249,492 245,000 245,000 215,461 265,000 249,492 255,000 255,000
357,571 402,000 378,511 387,000 387,000
Depreciation 1,660 1,500 771 Cost Allocation (ABC) 12,769 12,000 11,809 12,500 12,500
WGC - Plant Operations Expenditure 371,999 415,500 391,090 399,500 399,500
Less Overhead Recovered (399,357) (416,000) (372,996) (416,000) (416,000)
Under/(Over) Allocated (27,358) (20,500) (12,308) (16,500) (16,500)
______Page 3.76 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WEMBLEY GOLF COURSE Consolidated Financial Summary
Revenue Administration - Golf Course 3,503 30,000 30,000 Driving Range 2,120,305 2,114,000 2,039,197 0 2,270,000 2,270,000 Pro Shop 1,417,367 1,323,000 1,371,807 0 1,375,000 1,375,000 Hospitality 210,430 15,000 23,054 0 607,500 607,500 Miniature Golf 20,000 0 541,500 541,500 Course Operations 3,388,611 3,301,500 3,305,958 0 3,833,000 3,833,000 Plant Operations 20,000 30,403 Less Non cash (20,000) (30,403) Cash Revenue 7,140,216 6,773,500 6,740,017 8,657,000 8,657,000
Expenditure Administration - Golf Course 592,203 615,000 599,314 0 692,500 692,500 Driving Range 1,380,386 1,412,000 1,523,231 0 1,404,500 1,404,500 Pro Shop 1,083,242 1,189,000 1,118,684 0 1,188,000 1,188,000 Hospitality 37,588 33,000 22,650 0 387,000 387,000 Miniature Golf 17,500 0 477,500 477,500 Course Operations 3,231,714 2,951,500 2,988,365 0 2,854,000 2,854,000 Overheads 24,318 500 897 0 (6,000) (6,000) Plant Operations (27,358) (500) 18,095 0 (16,500) (16,500) Less Overheads/Non Cash (1,198,176) (968,500) (900,186) 0 (1,091,000) (1,091,000) Cash Expenditure 5,123,917 5,249,500 5,371,048 5,890,000 5,890,000
Net Cash Surplus from Operations 2,016,299 1,524,000 1,368,968 2,767,000 2,767,000 Plus Proceeds from sale of plant & equipment 20,000 37,500 Less Cash Dividend to Town (1,627,000) (1,627,000) (1,627,000) (1,674,000) (1,674,000) Less Loan Principal Repayments (Irrigation) (152,873) (158,000) (158,200) (163,500) (163,500) Less Loan Principal Repayments (Driving Range) (369,121) (412,500) (414,133) (458,500) (458,500) Less Loan Principal Repayments (Hospitality)_ELA Loan (376,000) (376,000) Less Loan Principal Repayments (Miniature Golf) (95,000) (95,000) Less WGC Reserve Transfer to Operations for NCW 46,452 69,000 45,902 Project Financing from Endowment Lands Account 26,522 Surplus/(Deficit) Cash Transfer to Reserve (59,721) (584,500) (746,962)
______Page 3.77 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
RECREATION SERVICES
Revenues Programs Festival & Events (11,640) (10,000) (14,636) (15,000) (15,000) (11,640) (10,000) (14,636) (15,000) (15,000) Other Income Other Income (109) Reimbursement Other (Events - Cleaning etc) (10,000) (10,000) (10,000) (10,000) (109) (10,000) (10,000) Contributions DSR Club Development Officer Scheme (37,720) (30,000) (30,000) (30,000) (30,000) DSR Kid Sport (10,000) (10,000) (14,800) (10,000) (10,000) (47,720) (40,000) (44,800) (40,000) (40,000) Gain on Disposal of Assets Gain on Disposal of Assets (493) (5,181) (493) (5,181)
Recreation Services Revenue (59,853) (60,000) (64,726) (65,000) (65,000)
Expenditure Employee Costs Salaries 227,757 263,800 266,472 278,800 278,800 Superannuation 21,847 29,200 24,041 29,200 29,200 Workers Compensation 6,500 6,400 6,400 6,700 6,700 Uniforms/Protective Clothing & Equipment 800 663 800 800 Fringe Benefits Tax 3,615 3,400 3,551 3,600 3,600 Training 3,305 2,400 4,537 2,900 2,900 263,025 306,000 305,664 322,000 322,000
Office Expenses 3,813 4,000 3,073 4,000 4,000
IT & Other Equipment Software Licences 1,578 3,000 2,168 3,000 3,000 Minor Equipment & Tools 237 1,297 500 500 1,815 3,000 3,465 3,500 3,500 Fleet & Plant Running Costs Running Expenses 8,200 7,000 6,426 6,000 6,000 Fixed Costs 2,013 2,000 1,666 2,000 2,000 Repairs 455 1,000 500 500 10,667 10,000 8,092 8,500 8,500 Operational Expenses Advertising 1,000 1,698 1,000 1,000 Membership Subscriptions 1,079 1,000 1,183 1,000 1,000 1,079 2,000 2,881 2,000 2,000 Other Expenses Community Directory (provision) 4,000 Conferences 500 18 500 500 Other Expenses 737 2,000 4,187 2,000 2,000 Promotions 11,916 12,500 10,926 13,000 13,000 12,653 19,000 15,131 15,500 15,500 Infrastructure Cleaning (Events) 10,000 10,000 10,000 10,000 10,000 10,000 Programs Festival & Events 203,307 166,000 180,099 204,000 204,000 Community Funding 38,375 40,500 45,970 35,000 35,000 Club Development 24,447 3,000 649 3,000 3,000 Art & Culture 30,092 22,000 19,166 22,000 22,000 Kids Sport 14,395 10,000 10,000 Lake Monger Christmas Lights 16,000 16,000 Public Arts Management 10,000 10,000 Truck Stop Event 20,000 296,222 231,500 280,280 300,000 300,000
______Page 3.78 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
RECREATION SERVICES (Continued)
Contributions 14,566 Carols by Candlelight (Quarry - Lions) 2,000 2,000 2,000 2,000 2,000 City to Surf 30,522 40,000 24,151 30,000 30,000 Subiaco/Floreat Cricket Club Contribution Turf Mgt 45,000 45,000 45,000 45,000 45,000 Wembley Athletic Club - Cricket Contribution Turf Mgt 17,500 17,500 17,500 17,500 17,500 Cambridge Croquet Club - Contribution Turf Mgt 30,000 30,000 30,000 30,000 30,000 Wembley Theatre Group 2,000 2,000 2,000 Fundraising Concerts (Quarry - Rotary) 2,000 Lake Monger Reserve - Organ Donor Ceremony 500 141,588 139,000 120,651 124,500 124,500 Non-Capital Works 6,870
Sub-total 737,734 724,500 739,237 790,000 790,000
Depreciation 13,398 12,000 12,527 10,000 10,000 Cost Allocation (ABC) 112,359 118,500 115,385 124,500 124,500
Recreation Services Expenditure 863,491 855,000 867,149 924,500 924,500
Recreation Services (Net) 803,638 795,000 802,423 859,500 859,500
______Page 3.79 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
CAMBRIDGE LIBRARY
Revenues Fees & Charges - Non-Local Govt Property Fines (17,607) (20,000) (18,700) (20,000) (20,000) Sale Miscellaneous Items (5,692) (6,000) (5,226) (6,000) (6,000) Lost/Damaged Items (4,033) (5,000) (3,526) (5,000) (5,000) Other Fees and Charges (10,731) (10,000) (9,998) (10,000) (10,000) (38,063) (41,000) (37,451) (41,000) (41,000) Fees & Charges - Local Govt Property Facilities Hire Fees (1,664) (1,000) (1,755) (2,000) (2,000) (1,664) (1,000) (1,755) (2,000) (2,000) Reimbursements Reimbursements - Insurance Claims (21,368) (3,992) (21,368) (3,992)
Internal Revenue Allocations Centre Outgoings Recovered (7,000) (7,000) (7,000) (7,000) (7,000) (7,000) (7,000) (7,000) (7,000) (7,000)
Gain on Disposal of Assets Gain on Disposal of Assets (1,265) (2,000) (2,000) (1,265) (2,000) (2,000)
Cambridge Library Revenue (69,360) (49,000) (50,197) (52,000) (52,000)
Expenditure Employee Costs Salaries 1,065,724 1,093,800 1,078,055 1,135,000 1,135,000 Superannuation 113,517 118,300 118,448 125,900 125,900 Workers Compensation 25,500 26,300 26,300 27,200 27,200 Uniforms/Protective Clothing & Equipment 5,392 4,300 5,051 4,900 4,900 Fringe Benefits Tax 10,605 9,900 13,539 8,600 8,600 Training 3,834 10,900 4,852 10,900 10,900 1,224,571 1,263,500 1,246,244 1,312,500 1,312,500
Office Expenses 31,397 38,000 30,506 39,000 39,000
IT & Other Equipment Information Systems 11,707 16,000 13,000 16,000 16,000 Software Licences 19,708 39,000 41,016 39,500 39,500 Equipment Maintenance 850 1,000 1,607 1,000 1,000 Minor Equipment & Tools 5,019 5,000 3,230 5,000 5,000 37,283 61,000 58,852 61,500 61,500 Fleet & Plant Running Costs Running Expenses 3,936 5,000 5,828 5,000 5,000 Fixed Costs 1,020 1,000 1,316 1,000 1,000 Repairs 527 500 278 500 500 5,483 6,500 7,422 6,500 6,500 Operational Expenses Book Binding & Repairs 4,397 5,000 6,555 6,000 6,000 Lost & Damaged Library Board Stock 3,150 4,000 2,789 4,000 4,000 Books & Publications 8,336 10,000 9,495 10,000 10,000 Other Services Expenses 3,431 2,000 52 2,500 2,500 Membership Subscriptions 2,077 3,000 1,635 3,000 3,000 21,391 24,000 20,526 25,500 25,500
______Page 3.80 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
CAMBRIDGE LIBRARY (Continued)
Other Expenses Conferences 2,245 2,000 959 2,000 2,000 Debt Collection 129 1,000 204 500 500 Library Stock Purchases 41,235 42,000 42,014 42,000 42,000 Local Studies 6,599 5,000 4,571 5,500 5,500 Other Expenses 615 1,000 891 1,000 1,000 Promotions 4,112 7,000 5,126 5,000 5,000 Provisions 4,334 3,500 4,642 5,000 5,000 59,269 61,500 58,407 61,000 61,000 Infrastructure Cambridge Library - Building 181,551 153,000 146,234 155,000 155,000 Cambridge Library - Ground 3,669 4,000 4,157 4,000 4,000 185,220 157,000 150,391 159,000 159,000
Non-Capital Works 4,200 Update roof access and anchor points 2,500 2,500 4,200 2,500 2,500
Sub-total 1,568,815 1,611,500 1,572,347 1,667,500 1,667,500
Depreciation 194,185 184,500 202,878 216,500 216,500 Cost Allocation (ABC) 383,861 454,000 413,920 499,000 499,000
Cambridge Library Expenditure 2,146,861 2,250,000 2,189,145 2,383,000 2,383,000
Cambridge Library (Net) 2,077,501 2,201,000 2,138,947 2,331,000 2,331,000
______Page 3.81 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
QUARRY AMPHITHEATRE
Revenues Fees & Charges - Local Govt Property Equipment Hire (40,208) (40,000) (63,956) (60,000) (60,000) Catering Income (24,916) (30,000) (37,338) (31,500) (31,500) (65,124) (70,000) (101,295) (91,500) (91,500) Recoup Casual Labour (Ushering) (87,408) (79,000) (94,954) (95,000) (95,000) (87,408) (79,000) (94,954) (95,000) (95,000) Hire Fees Amphitheatre (99,306) (110,000) (128,125) (120,000) (120,000) Cavern (122) (1,000) (1,000) (1,000) (99,428) (111,000) (128,125) (121,000) (121,000) Commission Box Office (29,682) (27,000) (24,594) (25,000) (25,000) (29,682) (27,000) (24,594) (25,000) (25,000) Other Income Other Income (55,228) (52,000) (35,129) (55,000) (55,000) (55,228) (52,000) (35,129) (55,000) (55,000)
Quarry Amphitheatre Revenue (336,870) (339,000) (384,097) (387,500) (387,500)
Expenditure Employee Costs Salaries 196,915 173,800 217,764 182,300 182,300 Superannuation 18,532 18,300 21,199 18,700 18,700 Workers Compensation 4,000 4,200 4,200 4,300 4,300 Uniforms/Protective Clothing & Equipment 500 461 800 800 Fringe Benefits Tax 912 900 1,008 1,000 1,000 Training 1,300 975 1,400 1,400 220,359 199,000 245,608 208,500 208,500
Office Expenses 1,697 2,000 2,056 2,000 2,000
IT & Other Equipment Information Systems 229 500 182 500 500 Software Licences 1,578 2,000 1,992 2,000 2,000 Equipment Maintenance 2,110 1,000 123 1,000 1,000 Minor Equipment & Tools 2,635 3,000 4,968 3,000 3,000 6,552 6,500 7,264 6,500 6,500 Fleet & Plant Running Costs Fixed Costs 61 500 62 500 500 61 500 62 500 500 Operational Expenses Advertising 1,045 1,000 1,127 1,000 1,000 Equipment Hire 4,173 10,000 5,407 6,500 6,500 Bank & Agency Charges 1,284 2,000 500 500 Licences 1,418 500 934 1,000 1,000 Membership Subscriptions 225 500 500 500 Other Operational Expenses 37,014 25,000 19,064 20,000 20,000 Legal Expenses 7,732 52,891 39,000 26,532 29,500 29,500 Other Expenses Debt Collection 1,000 500 500 Promotions 1,662 3,000 3,312 3,000 3,000 1,662 4,000 3,312 3,500 3,500
______Page 3.82 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
QUARRY AMPHITHEATRE (Continued)
Infrastructure Quarry Amphitheatre - Building 39,291 49,000 53,774 55,000 55,000 Quarry Amphitheatre - Ground 9,498 10,000 5,629 8,000 8,000 48,789 59,000 59,403 63,000 63,000
Programs 30th Anniversary Celebration 20,000 20,000 20,000 20,000
Non-Capital Works 13,827 Row 'O' leveling 4,380 8,000 8,000 Container Electrical & Shelving Fit-out 6,000 6,000 Light Modifications 10,000 10,000 Profile Lighting 6,000 6,000 Protection System from Falling Debris 30,000 29,983 Rockface Anchor Points - Install 20,000 19,990 Rockface Remedial Works 15,000 15,000 18,207 87,000 86,972 8,000 8,000
Sub-total 350,217 397,000 431,209 341,500 341,500
Depreciation 64,493 38,000 112,100 117,500 117,500 Cost Allocation (ABC) 26,603 25,500 25,087 26,500 26,500
Quarry Amphitheatre Expenditure 441,313 460,500 568,396 485,500 485,500
Quarry Amphitheatre (Net) 104,443 121,500 184,299 98,000 98,000
______Page 3.83 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ROAD INFRASTRUCTURE
Revenues Operating Grants & Subsidies Operating Grants (11,567) Local Bike Plan Review (40,000) (40,000) MRWA Street Lighting Subsidy (7,427) (6,000) (8,031) (6,000) (6,000) (18,994) (6,000) (8,031) (46,000) (46,000) Contributions Operational MRWA Preservation (72,600) (74,000) (68,500) (70,000) (70,000) (72,600) (74,000) (68,500) (70,000) (70,000) Reimbursements Recoverable Works (7,739) (14,500) (13,820) (14,500) (14,500) (7,739) (14,500) (13,820) (14,500) (14,500) Fees & Charges - Non-Local Govt Property Other Administration Fees (56,215) (68,500) (55,463) (68,500) (68,500) (56,215) (68,500) (55,463) (68,500) (68,500)
MRWA Rehabilitation (167,414) Drabble Road (Brompton to Peasholm) (57,000) (57,000) Grantham Street (Kirkdale to The Boulevard) (75,500) (75,500) Jersey Street (Grantham to Cambridge) (191,500) (191,500) Lake Monger Drive Eastbound (Kimberley to Freeway) (89,000) (89,000) Lake Monger Drive Westbound (Kimberley to 120m east) (47,000) (47,000) Oceanic Drive (Howtree to Brookdale) (30,500) (30,500) Rochdale Road (230m east of WCH to Wollaston) (69,000) (69,000) Selby Street (The Boulevard to Ruislip) (90,000) (90,000) Selby Street Northbound (Cambridge to The Boulevard) (36,000) (36,000) Selby Street Southbound (Cambridge to The Boulevard) (36,000) (36,000) Railway Pde (Loftus St to Kerr St) (297,500) (241,620) The Boulevard (Durston to Templetonia) (195,500) (78,102) (117,500) (117,500) Brookdale Street (Alderbury to Underwood) (126,032) (25,500) Cambridge St (Harborne to Gregory) (60,908) (36,500) Empire Avenue (The Boulevard to Dumfries) (69,794) (42,000) Empire Avenue West (Weaponess to Erskine) (49,083) (74,000) (73,624) Selby Street (Hay Street to Daikin) (81,008) (16,500) The Boulevard (Templetonia to WCH) (116,900) (70,000) (671,139) (757,500) (393,346) (839,000) (839,000)
MRWA Blackspot Cambridge St/Gregory St Intersection - Install traffic island (20,000) (20,000) Grantham St/Marlow St Intersection - Install traffic stop signage (14,000) (14,000) Grantham / Harborne - Intersection safety (420,000) (420,000) Loftus St/MacEwan St - Install seagull island (14,000) (14,000) Bold Park Dr/Oceanic Dr - Install splitter island (23,000) (23,000) Oceanic Dr/Marapana Rd - Install traffic islands (73,000) (73,000) Grantham / Harborne - Intersection safety (700,000) (280,000) Howtree Pl/Brookdale St/Oceanic Dr Traffic signal modification (22,000) (75,500) The Boulevard/Howtree - signals review and modifications (103,500) (103,500) (21,884) (125,500) (879,000) (301,884) (564,000) (564,000)
Roads to Recovery (178,980) Northwood Street (Cambridge to Lake Monger) (320,000) (320,000) Gregory Street (Dodd to Lake Monger) (253,000) (253,000) Northwood St (Cambridge St to Woolwich St) - Profile pavement (18,000) (18,000) Donegal (221,000) (181,025) Launceston Ave (Helston to Challenger) (137,000) (94,445) Crofts Lane (153,000) (176,000) Essex St (Ruislip - Grantham) (60,000) (178,980) (511,000) (511,470) (591,000) (591,000)
Capital Grants (211,394)
Capital Contributions (51,500) (251,000) (250,677)
Other Income Other Income (Adshell) (14,033) (15,500) (25,548) (16,000) (16,000) (14,033) (15,500) (25,548) (16,000) (16,000)
Road Infrastructure Revenue (1,408,095) (2,577,000) (1,628,739) (2,209,000) (2,209,000)
______Page 3.84 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ROAD INFRASTRUCTURE (Continued)
Expenditure Operational Expenses Consultants 63,173 90,000 75,508 80,000 80,000 63,173 90,000 75,508 80,000 80,000 Infrastructure Crossings & Approches 41,611 60,000 54,002 60,000 60,000 Rights of Way 119,906 125,000 145,338 129,000 129,000 Roads & Kerbs 177,735 230,000 283,751 232,000 232,000 Verges, Medians & Roundabouts 96,925 110,000 114,007 110,000 110,000 Road Traffic Signs & Barricades 2,750 7,000 3,276 7,000 7,000 Footpaths/Cycleways 286,656 270,000 292,621 275,000 275,000 Drains 237,211 200,000 202,662 200,000 200,000 Street Lighting 662,829 700,000 706,619 710,000 710,000 Street Cleaning 305,678 300,000 365,536 306,000 306,000 Road/Traffic Surveys 11,069 10,000 6,975 10,000 10,000 Bus Shelters/Street Seats 11,416 29,000 18,045 30,000 30,000 Street Lighting Upgrade 5,578 10,000 7,771 10,000 10,000 Line Marking 38,489 40,000 15,973 40,000 40,000 Road Name Signs & Parking Signs 81,064 86,000 127,197 89,000 89,000 Footpath Inspections 60,083 55,000 60,186 56,000 56,000 Traffic Management - Public Events 673 2,000 655 2,000 2,000 2,139,672 2,234,000 2,404,615 2,266,000 2,266,000 Programs Bond and Deposits Audit 10,000 Town Banners - Replacement 10,000 1,000 1,000 20,000 1,000 1,000
Non-Capital Works 203,003 Drainage Assessment & Inspection (CCTV) 89,830 47,000 1,475 45,500 30,000 75,500 Repair to roundabout - Reabold Tennis Club (Floreat Oval) 3,000 3,000 20 Berkeley Crescent - Raise crossover & 2 additional inlets 20,000 16,600 Daglish Street - Remove chicane between No 12 & 13 25,000 24,949 Essex Street - Remove chicanes from Ruislip to Grantham 25,000 42,447 Herdsman Pde - School Crossing 25,000 21,116 Jersey Street - Remove chicanes from Ruislip to Grantham 25,000 18,128 Local Bike Plan Review 80,000 40,000 40,000 80,000 MacEwan Street - Install bund at Oxford Close to divert runoff 10,000 10,000 Road Iinspection and Condition Assessment 32,055 17,000 17,859 The Boulevard / Howtree - signals review and modifications 513,710 18,601 Traffic Signals - disability access 6,521 7,600 Traffic Review 9,600 845,119 274,000 186,899 85,500 73,000 158,500 Recoverable Works Recoverable Works 10,138 14,500 6,628 14,500 14,500 10,138 14,500 6,628 14,500 14,500 Loss on Disposal of Assets Loss on Disposal of Assets 141,905 141,905
Sub-total 3,200,007 2,632,500 2,675,125 85,500 2,434,500 2,520,000
Depreciation 2,506,428 2,266,000 2,241,632 3,295,500 3,295,500 Cost Allocation (ABC) 125,992 116,000 113,960 123,000 123,000
Road Infrastructure Expenditure 5,832,427 5,014,500 5,030,717 85,500 5,853,000 5,938,500
Road Infrastructure (Net) 4,424,332 2,437,500 3,401,978 85,500 3,644,000 3,729,500
______Page 3.85 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ROAD RESERVES
Revenues Infrastructure Southport Street Freeway Overpass - MRWA Recoverable (3,640) (4,000) (3,700) (4,000) (4,000) West Coast Highway - MRWA Recoverable (79,000) (82,000) (80,600) (84,000) (84,000) Lake Monger Freeway Reserve - MRWA Recoverable (6,760) (7,500) (6,900) (8,000) (8,000) (89,400) (93,500) (91,200) (96,000) (96,000)
Road Reserves Revenue (89,400) (93,500) (91,200) (96,000) (96,000)
Expenditure Infrastructure Elphin St Median 14,283 10,500 11,011 11,000 11,000 Oceanic Drive Median 40,239 43,000 28,745 44,000 44,000 The Boulevard Median 66,560 57,000 62,098 58,000 58,000 Underwood Avenue Median 11,551 13,000 13,293 14,000 14,000 Vincent St Median 10,385 13,500 12,534 14,000 14,000 Lake Monger Drive Median 19,497 21,500 27,568 22,000 22,000 Launceston Avenue Verge 4,985 7,000 2,685 7,000 7,000 Railway Parade Verge 5,634 9,000 19,404 10,000 10,000 Bold Park Verges 6,323 9,500 6,297 10,000 10,000 Other Road Reserves 181,272 173,000 189,142 173,000 173,000 Cambridge St , West Leederville High Street 35,000 11,879 36,000 36,000 Street Trees 649,696 627,000 633,995 640,000 640,000 Kerb & Path Weeds 49,656 60,000 33,939 60,000 60,000 Tree Watering 128,000 121,386 130,000 130,000 Southport Street Freeway Overpass - MRWA Recoverable 4,636 4,000 4,205 4,000 4,000 West Coast Highway - MRWA Recoverable 78,357 82,000 80,548 84,000 84,000 Lake Monger Freeway Reserve - MRWA Recoverable 6,920 7,500 6,887 8,000 8,000 1,149,995 1,300,500 1,265,614 1,325,000 1,325,000 Non-Capital Works Holyrood Street - Ficus Trees Risk Management 23,400 30,000 30,000 30,000 Kirkdale Street median tree planting (Rannoch - Lothian) 10,000 10,000 The Boulevard (Alkoomie - Empire) install Ecozone Stage 1of7 30,000 30,000 Treescape Plan - Pine/Ficus/Palm Trees Management 71,557 70,000 66,053 70,000 70,000 Treescape Plan – Priority and Precinct Streets Planting Programs 134,209 60,000 44,124 60,000 60,000 Upgrade Garden Beds 8,485 8,000 8,061 8,000 8,000 Oceanic Drive Median - Arboricultural Tree Works 15,000 16,800 237,651 183,000 135,038 208,000 208,000
Sub-total 1,387,646 1,483,500 1,400,653 1,533,000 1,533,000
Depreciation 84,481 82,500 82,560 24,500 24,500 Cost Allocation (ABC) 58,220 53,000 51,380 56,500 56,500
Road Reserves Expenditure 1,530,346 1,619,000 1,534,593 1,614,000 1,614,000
Road Reserves (Net) 1,440,946 1,525,500 1,443,393 1,518,000 1,518,000
______Page 3.86 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
DEPOT
Expenditure Employee Costs Salaries 109,377 122,300 120,966 122,300 122,300 Superannuation 14,199 14,400 14,544 14,800 14,800 Workers Compensation 3,000 2,900 2,900 3,000 3,000 Uniforms/Protective clothing & Equipment 300 244 300 300 Training 2,838 1,100 157 1,100 1,100 129,414 141,000 138,810 141,500 141,500
Office Expenses 6,515 6,500 6,946 6,000 6,000
IT & Other Equipment Information Systems 13,500 13,500 13,500 13,500 13,500 Minor Equipment & Tools 689 500 408 500 500 Stocktake Adjustments 1,684 14,189 14,000 15,592 14,000 14,000 Other Expenses Provisions 3,000 500 3,152 3,000 3,000 3,000 500 3,152 3,000 3,000 Infrastructure Rates 7,334 7,500 7,607 8,000 8,000 Depot - Building 78,822 88,000 98,367 88,000 88,000 Depot - Grounds 15,067 15,000 13,882 15,000 15,000 101,223 110,500 119,856 111,000 111,000 Non-Capital Works Update roof access and anchor points 2,500 2,500 2,500 2,500
Sub-total 254,342 272,500 284,356 278,000 278,000
Depreciation 38,091 38,500 38,718 45,500 45,500 Cost Allocation (ABC) 25,586 28,500 26,375 31,000 31,000
Depot Expenditure 318,018 339,500 349,449 354,500 354,500
Depot (Net) 318,018 339,500 349,449 354,500 354,500
Depot (ABC Summary) Overhead Expenditure 318,018 339,500 349,449 354,500 354,500 Less allocated (318,018) (339,500) (349,449) (354,500) (354,500)
Under/(Over) Allocated
______Page 3.87 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKING CONTROL
Revenues Fees & Charges - Non-Local Govt Property Fines (632,812) (600,000) (585,900) (900,000) (900,000) Abandoned Vehicles (1,750) (1,000) (767) (634,562) (601,000) (586,668) (900,000) (900,000) Fees Ticket Machine Income (1,100,366) (1,110,000) (1,281,978) (1,285,000) (1,285,000) (1,100,366) (1,110,000) (1,281,978) (1,285,000) (1,285,000) Other Income Other Fees & Charges (28,707) (31,000) (70,222) (30,000) (30,000) (28,707) (31,000) (70,222) (30,000) (30,000)
Parking Control Revenue (1,763,635) (1,742,000) (1,938,868) (2,215,000) (2,215,000)
______Page 3.88 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKING CONTROL (Continued)
Expenditure Employee Costs Salaries 477,174 497,000 559,367 696,600 696,600 Superannuation 58,724 61,200 64,734 80,600 80,600 Workers Compensation 11,500 12,000 12,000 16,700 16,700 Uniforms/Protective Clothing & Equipment 2,151 4,300 4,607 6,500 6,500 Fringe Benefits Tax 14,672 14,600 10,954 6,100 6,100 Training 3,365 4,900 7,000 7,000 567,586 594,000 651,662 813,500 813,500
Office Expenses 24,869 22,000 22,877 22,000 22,000
IT & Other Equipment Software Licences 35,000 40,138 Equipment Maintenance 9,656 16,500 22,001 20,000 20,000 Minor Equipment & Tools 1,684 4,000 3,844 4,000 4,000 11,341 55,500 65,982 24,000 24,000 Fleet & Plant Running Costs Running Expenses 6,256 7,500 7,728 10,000 10,000 Fixed Costs 1,322 1,500 1,055 2,000 2,000 Repairs 441 500 193 500 500 8,019 9,500 8,977 12,500 12,500 Operational Expenses Advertising 500 159 500 500 Legal Expenses 15,156 10,500 7,516 10,000 10,000 Bank & Agency Charges 59,203 43,500 56,244 45,000 45,000 Membership Subscriptions 250 1,000 1,000 1,000 Professional Indemnity 2,119 2,000 2,051 2,000 2,000 Other Insurance 781 500 637 500 500 77,509 58,000 66,609 59,000 59,000 Other Expenses Abandoned Vehicles 800 1,000 805 1,000 1,000 Conferences 1,410 2,000 940 2,000 2,000 Inspection Services 26,392 24,500 28,309 25,000 25,000 Ticket Machine Operations 105,808 89,500 139,602 125,000 125,000 Licenced Carpark Maintenance 960 135,370 117,000 169,656 153,000 153,000 Non-Capital Works Parking Sign Upgrade 30,000 30,000 30,000 30,000 Loss on Disposal of Assets Loss on Disposal of Assets 9,000 9,000
Sub-total 824,694 865,000 985,763 1,114,000 1,114,000
Depreciation 52,524 32,000 62,743 67,000 67,000 Cost Allocation (ABC) 122,961 135,500 127,523 140,500 140,500
Parking Control Expenditure 1,000,179 1,032,500 1,176,029 1,321,500 1,321,500
Parking Control (Net) (763,456) (709,500) (762,839) (893,500) (893,500)
______Page 3.89 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
BUILDING CONTROL
Revenues Fees & Charges - Non-Local Govt Property Building Fees (417,963) (450,000) (293,333) (350,000) (350,000) (417,963) (450,000) (293,333) (350,000) (350,000) Other Income Other Fees & Charges (63,577) (60,000) (102,217) (60,000) (60,000) Other Income (6,900) (2,000) (1,000) (1,000) (70,477) (62,000) (102,217) (61,000) (61,000)
Building Control Revenue (488,440) (512,000) (395,550) (411,000) (411,000)
Expenditure Employee Costs Salaries 251,217 249,600 251,955 279,500 279,500 Superannuation 29,067 24,800 28,013 30,100 30,100 Workers Compensation 8,000 5,900 5,900 6,600 6,600 Uniforms/Protective Clothing & Equipment 391 800 86 800 800 Fringe Benefits Tax 10,578 8,000 8,311 7,700 7,700 Training 73 2,400 2,800 2,800 299,327 291,500 294,266 327,500 327,500
Office Expenses 9,876 11,500 9,074 11,500 11,500
IT & Other Equipment Minor Equipment & Tools 15 1,000 1,000 1,000 15 1,000 1,000 1,000 Fleet & Plant Running Costs Running Expenses 4,428 6,000 2,057 2,000 2,000 Fixed Costs 1,347 1,000 922 1,000 1,000 Repairs 2,843 1,000 486 1,000 1,000 8,618 8,000 3,465 4,000 4,000 Operational Expenses Legal Expenses 2,957 2,000 Consultants 25,644 40,000 39,395 40,000 40,000 Search Fees 4,781 3,000 4,681 4,000 4,000 Membership Subscriptions 2,976 3,000 329 3,000 3,000 Professional Indemnity 9,536 9,500 9,743 9,500 9,500 45,894 57,500 54,148 56,500 56,500 Other Expenses Conferences 943 2,000 1,186 2,000 2,000 943 2,000 1,186 2,000 2,000 Loss on Disposal of Assets Loss on Disposal of Assets 2,846 2,747 2,846 2,747
Sub-total 367,519 371,500 364,886 402,500 402,500
Depreciation 7,332 6,000 2,799 3,000 3,000 Cost Allocation (ABC) 178,914 194,000 186,761 201,500 201,500
Building Control Expenditure 553,766 571,500 554,446 607,000 607,000
Building Control (Net) 65,326 59,500 158,896 196,000 196,000
______Page 3.90 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
SWIMMING POOL INSPECTIONS
Revenues Reimbursements Swimming Pool Inspection Charges (12,104) (48,000) (45,002) (50,000) (50,000) (12,104) (48,000) (45,002) (50,000) (50,000)
Swimming Pool Inspections Revenue (12,104) (48,000) (45,002) (50,000) (50,000)
Expenditure Employee Costs Salaries 16,600 15,718 17,700 17,700 Superannuation 1,500 1,900 1,900 Workers Compensation 400 400 400 400 Fringe Benefits Tax 700 791 600 600 Training 300 400 400 19,500 16,908 21,000 21,000
Office Expenses 2,000 460 2,000 2,000
Operational Expenses Advertising 2,500 2,500 2,500 Legal Expenses 2,500 2,500 2,500 Other Services Expenses (Contract Inspector) 292 21,500 22,000 22,000 292 26,500 27,000 27,000
Sub-total 292 48,000 17,368 50,000 50,000
Cost Allocation (ABC)
Swimming Pool Inspections Expenditure 292 48,000 17,368 50,000 50,000
Swimming Pool Inspections (Net) (11,812) (27,634)
______Page 3.91 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WORKS & ENGINEERING OVERHEADS On Costs
Expenditure Employee Costs Salaries 11,239 13,900 45,948 8,800 8,800 Sick Pay 20,943 10,100 13,363 10,500 10,500 Holiday Pay 35,238 40,200 34,025 42,200 42,200 Public Holidays 20,227 24,100 20,693 25,300 25,300 Allowances 3,740 3,940 Non Recoverable Time 2,959 9,100 18,721 9,500 9,500 Superannuation 51,381 65,800 48,197 67,000 67,000 Workers Compensation 14,000 14,200 14,200 14,800 14,800 Uniforms/Protective Clothing & Equipment 4,965 7,200 7,322 7,200 7,200 Training 3,217 39,300 39,716 40,200 40,200 167,909 223,900 246,125 225,500 225,500
Sub-total 167,909 223,900 246,125 225,500 225,500
Depreciation Cost Allocation (ABC) 52,134 54,000 52,899 56,000 56,000
Works & Engineering On Costs Expenditure 220,043 277,900 299,025 281,500 281,500
______Page 3.92 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WORKS & ENGINEERING OVERHEADS Overheads
Revenues Reimbursements Reimbursements - Other (2,131) (1,194) (2,131) (1,194) Gain on Disposal of Assets Gain on Disposal of Assets (3,500) (6,000) (6,000) (3,500) (6,000) (6,000)
(5,631) (1,194) (6,000) (6,000)
Expenditure Employee Costs Salaries 556,687 621,300 597,528 626,700 626,700 Superannuation 71,918 77,000 71,117 73,600 73,600 Workers Compensation 14,500 14,900 14,900 15,100 15,100 Uniforms/Protective Clothing & Equipment 822 1,400 150 1,400 1,400 Fringe Benefits Tax 17,402 15,300 18,916 18,900 18,900 Recruitment Expenses 4,000 5,000 5,000 Training 5,319 6,100 6,235 6,300 6,300 666,648 740,000 708,846 747,000 747,000
Office Expenses 35,011 27,000 35,355 34,000 34,000
IT & Other Equipment Software Licences 1,455 3,500 3,261 3,500 3,500 Equipment Maintenance 469 1,000 1,000 1,000 Minor Equipment & Tools 10,778 9,500 13,982 10,000 10,000 12,702 14,000 17,243 14,500 14,500 Fleet & Plant Running Costs Running Expenses 17,105 23,500 17,658 15,500 15,500 Fixed Costs 4,117 4,000 3,388 3,500 3,500 Repairs 47 500 1,133 500 500 21,269 28,000 22,180 19,500 19,500 Operational Expenses Advertising 1,517 3,000 2,482 3,000 3,000 Books & Publications 170 500 373 500 500 Other Services Expenses 500 500 500 Membership Subscriptions 1,386 1,500 1,290 1,500 1,500 Public Liability Insurance 48,738 47,500 48,717 48,000 48,000 51,811 53,000 52,862 53,500 53,500 Other Expenses Conferences 4,035 7,000 12 4,000 4,000 Other Expenses 3,619 2,000 3,178 2,000 2,000 Workplace Safety 500 500 500 7,653 9,500 3,190 6,500 6,500 Programs Auto Civil CAD Support Group 3,951 6,500 3,951 6,500 6,500 3,951 6,500 3,951 6,500 6,500 Loss on Disposal of Assets Loss on Disposal of Assets 6,744 14,000 543 13,000 13,000 6,744 14,000 543 13,000 13,000
Sub-total 805,788 892,000 844,170 894,500 894,500
Depreciation 36,003 40,000 43,145 40,000 40,000 Cost Allocation (ABC) 323,299 342,500 339,902 358,500 358,500
Works & Engineering Overheads Expenditure 1,165,090 1,274,500 1,227,217 1,293,000 1,293,000
Less Overhead Recovered (Operations) (972,470) (1,130,900) (1,130,963) (1,154,000) (1,154,000)
Works & Engineering Overheads (Net) 407,031 421,500 394,086 414,500 414,500
______Page 3.93 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKS & LANDSCAPE OVERHEADS On Costs
Expenditure Employee Costs Salaries 43,135 23,900 41,444 30,800 30,800 Sick Pay 53,881 22,500 54,011 23,200 23,200 Holiday Pay 87,529 90,000 101,259 92,800 92,800 Public Holidays 45,593 54,000 47,304 55,700 55,700 Allowances 11,940 13,158 Non Recoverable Time 24,239 15,700 31,692 16,200 16,200 Superannuation 150,841 158,700 155,443 168,900 168,900 Workers Compensation 30,000 30,400 30,400 31,500 31,500 Uniforms/Protective Clothing & Equipment 10,469 16,000 10,371 16,000 16,000 Training 5,770 24,300 2,265 25,400 25,400 463,398 435,500 487,348 460,500 460,500
463,398 435,500 487,348 460,500 460,500
Cost Allocation (ABC) 100,341 108,000 102,108 111,500 111,500
Parks & Landscape On Costs Expenditure 563,739 543,500 589,456 572,000 572,000
______Page 3.94 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKS & LANDSCAPE OVERHEADS Overheads
Expenditure Employee Costs Salaries 536,581 567,700 538,553 582,100 582,100 Superannuation 72,417 75,600 64,272 66,700 66,700 Workers Compensation 13,500 13,800 13,800 13,900 13,900 Uniforms/Protective Clothing & Equipment 661 1,200 472 1,200 1,200 Fringe Benefits Tax 22,211 22,500 24,043 17,600 17,600 Recruitment Expenses 4,000 5,000 5,000 Training 689 5,700 20 5,500 5,500 646,059 690,500 641,160 692,000 692,000
Office Expenses 23,298 22,500 22,539 24,000 24,000
IT & Other Equipment Equipment Maintenance 500 110 500 500 Minor Equipment & Tools 4,029 5,000 6,558 5,000 5,000 4,029 5,500 6,668 5,500 5,500 Fleet & Plant Running Costs Running Expenses 7,194 11,500 9,393 10,000 10,000 Fixed Costs 2,725 2,500 2,234 2,500 2,500 Repairs 282 1,500 464 1,500 1,500 10,201 15,500 12,091 14,000 14,000 Operational Expenses Advertising 1,353 2,000 3,685 2,000 2,000 Membership Subscriptions 250 500 265 500 500 Public Liability Insurance 74,167 72,000 73,844 74,000 74,000 Other Insurance 880 1,000 750 1,000 1,000 76,650 75,500 78,544 77,500 77,500 Other Expenses Other Expenses 3,255 5,000 1,727 3,000 3,000 3,255 5,000 1,727 3,000 3,000 Programs Garden Awards 1,923 3,000 2,143 3,000 3,000 1,923 3,000 2,143 3,000 3,000 Loss on Disposal of Assets Loss on Disposal of Assets 9,500 8,500 8,500 9,500 8,500 8,500
Sub-total 765,415 827,000 764,873 827,500 827,500
Depreciation 6,589 5,500 5,434 5,500 5,500 Cost Allocation (ABC) 398,932 424,500 423,294 449,000 449,000
Parks & Landscape Overheads Expenditure 1,170,936 1,257,000 1,193,601 1,282,000 1,282,000
Less Overhead Recovered (1,253,807) (1,268,000) (1,325,172) (1,308,500) (1,308,500)
Parks & Landscape Overheads (Net) 480,868 532,500 457,885 545,500 545,500
______Page 3.95 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
WORKS & ENGINEERING PLANT OPERATION COSTS
Revenues Other Income Other Revenue/Income (22,264) (12,500) (12,014) (12,500) (12,500) (22,264) (12,500) (12,014) (12,500) (12,500) Gain on Disposal of Assets Gain on Disposal of Assets (827) (8,000) (8,500) (8,500) (827) (8,000) (8,500) (8,500)
Works/Engineering Plant Operation Costs Revenue (23,091) (20,500) (12,014) (21,000) (21,000)
Expenditure Fleet & Plant Running Costs Running Expenses 121,745 121,500 105,350 102,000 102,000 Fixed Costs 15,979 18,500 9,801 10,000 10,000 Repairs 26,872 10,500 32,660 20,000 20,000 162,814 150,500 147,811 132,000 132,000 Loss on Disposal of Assets Loss on Disposal of Assets 15,000 9,500 9,500 15,000 9,500 9,500
Sub-total 164,596 165,500 147,811 141,500 141,500
Depreciation 93,051 121,500 94,059 121,500 121,500 Cost Allocation (ABC) 19,102 18,500 18,804 19,500 19,500
Works/Engineering Plant Operation Costs Exp 276,750 305,500 260,673 282,500 282,500
Less Plant Operation Recovered (231,302) (266,500) (308,205) (242,000) (242,000)
Works/Engineering Plant Op Costs (Net) 22,357 18,500 (59,546) 19,500 19,500
______Page 3.96 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
PARKS & LANDSCAPE PLANT OPERATION COSTS
Revenues Gain on Disposal of Assets Gain on Disposal of Assets (17,196) (5,716) (4,500) (4,500) (17,196) (5,716) (4,500) (4,500)
Parks & Landscape Plant Op Costs Revenue (17,196) (5,716) (4,500) (4,500)
Expenditure Fleet & Plant Running Costs Running Expenses 108,399 110,000 82,711 84,000 84,000 Fixed Costs 15,388 16,500 11,113 12,000 12,000 Repairs 17,146 16,500 13,658 16,000 16,000 140,933 143,000 107,481 112,000 112,000 IT & Other Equipment Minor Equipment & Tools 585 1,000 2,853 1,000 1,000 585 1,000 2,853 1,000 1,000 Loss on Disposal of Assets Loss on Disposal of Assets 13,699 44,500 32,500 32,500 13,699 44,500 32,500 32,500
Sub-total 155,218 188,500 110,334 145,500 145,500
Depreciation 77,023 77,000 79,789 77,000 77,000 Cost Allocation (ABC) 30,437 30,000 30,315 31,500 31,500
Parks/Landscape Plant Operation Costs Exp 262,678 295,500 220,438 254,000 254,000
Less Plant Operation Recovered (197,725) (265,500) (193,088) (218,000) (218,000)
Parks/Landscape Plant Op Costs (Net) 47,758 30,000 21,634 31,500 31,500
______Page 3.97 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
BUILDING MANAGEMENT Revenue Reimbursements Reimbursements - Insurance Claims (986) (986) Gain on Disposal of Assets Gain on Disposal of Assets (4,662) (4,662)
Governance Management Revenue (5,649)
Expenditure Employee Costs Salaries 137,276 150,000 143,801 153,000 153,000 Superannuation 18,110 21,400 17,281 18,800 18,800 Workers Compensation 4,000 3,700 3,700 3,800 3,800 Uniforms/Protective Clothing & Equipment 271 400 400 400 Fringe Benefits Tax 5,787 5,200 5,500 5,500 5,500 Training 966 1,300 1,500 1,500 166,410 182,000 170,282 183,000 183,000
Office Expenses 2,590 2,000 2,562 2,000 2,000
IT & Other Equipment Minor Equipment & Tools 4,431 5,000 3,168 4,000 4,000 4,431 5,000 3,168 4,000 4,000 Fleet & Plant Running Costs Running Expenses 4,972 6,500 5,302 6,500 6,500 Fixed Costs 1,239 1,500 1,014 1,500 1,500 Repairs 895 1,000 595 1,000 1,000 7,105 9,000 6,912 9,000 9,000 Operational Expenses Advertising 1,464 2,788 Consultants 13,424 20,000 15,936 15,000 15,000 14,888 20,000 18,724 15,000 15,000 Loss on Disposal of Assets Loss on Disposal of Assets 3,500 3,500 3,500 3,500
Sub-total 195,424 218,000 201,648 216,500 216,500
Depreciation 4,826 4,500 7,461 2,000 2,000 Cost Allocation (ABC) 63,501 69,000 67,129 73,000 73,000
Building Management Expenditure 263,751 291,500 276,238 291,500 291,500
Less allocated
Building Management (Net) 263,751 291,500 270,589 291,500 291,500
______Page 3.98 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
ASSET MANAGEMENT
Expenditure Employee Costs Salaries 199,340 172,600 147,941 252,400 252,400 Superannuation 24,841 22,200 18,305 29,100 29,100 Workers Compensation 4,000 4,300 4,300 6,100 6,100 Uniforms/Protective Clothing & Equipment 218 500 500 500 Fringe Benefits Tax 3,000 3,152 3,200 3,200 Training 2,172 1,900 1,490 2,700 2,700 230,571 204,500 175,187 294,000 294,000
Office Expenses 2,061 500 1,206 500 500
IT & Other Equipment Software Maintenance/Support 9,387 31,000 10,115 20,000 20,000 Software Licences 74,957 83,500 72,409 86,500 86,500 84,344 114,500 82,524 106,500 106,500 Operational Expenses Asset valuations (fair value) 64,998 30,000 30,000 Asset Management - systems and data 50,893 70,000 32,025 Other Operational Expenses 2,067 2,000 1,174 2,000 2,000 117,959 72,000 33,199 32,000 32,000
Non-Capital Works 145,000 157,892 Asbestos Removal Programme 100,000 100,000 External Lighting Electrical Maintenance & Repairs 30,000 30,000 Testing & Inspection Programme External Lighting 35,000 35,000 145,000 157,892 165,000 165,000 Loss on Disposal of Assets Loss on Disposal of Assets 5,500 5,500 5,500 5,500
Sub-total 434,934 536,500 450,007 603,500 603,500
Depreciation Cost Allocation (ABC) 2,943 2,500 2,513 2,500 2,500
Asset Management Expenditure 437,877 539,000 452,521 606,000 606,000
Less 2% Overhead on Capital Works Recovered: Asset Design
Asset Management (Net) 437,877 539,000 452,521 606,000 606,000
______Page 3.99 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
OTHER PROPERTY Other Property - Other Properties and Services Revenues Other Revenue/Income Cash Balance on Perry Lakes Re-development (22,636,000) (22,636,000) (22,636,000) (22,636,000) Capital Contributions Perry Lakes Lots (27,363,636) (27,363,636) Reimbursement Tamala Park (Catalina Estate) Rates Reimbursement (79,874) (15,500) (103,565) (16,000) (16,000) (79,874) (15,500) (103,565) (16,000) (16,000) Lease Income City Beach Shopping Centre Car Park (back rent) (130,000) City Beach Shopping Centre Car Parks (24,600) (58,000) (184,500) (18,000) (18,000) Jersey Street Out of School Care (YMCA Mtce Contribution) (18,818) (15,500) (15,600) Res (15,500) (15,500) Jersey Street Out of School Care (Tiddly Winks) (4,453) (3,500) (2,304) (3,500) (3,500) Bold Park Community School Car Park (2,176) (2,176) (50,047) (207,000) (204,581) (37,000) (37,000) Programs Tamala Park (Lease Revenue - MRC) (3,331,591) (61,000) (92,862) (59,000) (59,000) Mindaria Regional Council (2,078,840) (5,410,431) (61,000) (92,862) (59,000) (59,000) Gain on Disposal of Assets Gain on Disposal of Assets (6,231,630) (2,599,000) (3,188,965) (16,177,000) (16,177,000) (6,231,630) (2,599,000) (3,188,965) (16,177,000) (16,177,000)
Other Property - Other Commercial Properties Revenue (11,771,982) (2,882,500) (30,953,609) (38,925,000) (38,925,000)
Expenditure Employee Costs Salaries 336,749 357,100 409,939 391,700 391,700 Superannuation 43,029 44,600 47,069 49,100 49,100 Workers Compensation 8,500 8,500 8,500 9,500 9,500 Uniforms/Protective Clothing & Equipment 213 700 426 700 700 Fringe Benefits Tax 17,544 16,800 18,045 18,100 18,100 Training 89 3,300 3,900 3,900 Less Allocated to projects (53,130) (93,000) (92,884) (93,000) (93,000) 352,994 338,000 391,095 380,000 380,000
Office Expenses 3,140 1,500 3,130 2,500 2,500
Other Expenses Emergency Services Levy (Council Buildings) 31,190 33,000 35,257 34,000 34,000 Conferences 2,000 56 2,000 2,000 Other Expenses 1,762 56 Minor Equipment & Tools 908 32,951 35,000 36,278 36,000 36,000 Fleet & Plant Running Costs Running Expenses 6,029 5,000 5,196 5,000 5,000 Fixed Costs 1,547 1,500 1,547 1,500 1,500 Repairs 801 500 1,392 500 500 8,377 7,000 8,135 7,000 7,000 Operational Expenses Advertising 5,150 1,000 3,559 1,000 1,000 Legal Expenses 33,617 50,000 38,372 45,000 45,000 Consultants 61,945 50,000 39,741 40,000 40,000 Valuation Fees 16,700 15,000 22,272 20,000 20,000 Other Insurance 17,800 17,000 12,901 17,000 17,000 135,211 133,000 116,845 123,000 123,000
______Page 3.100 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
OTHER PROPERTY (Continued)
Infrastructure 38 Cambridge Street (vacant land) 836 2,000 2,000 2,000 39 Southport Street (Loan Interest) 39,419 53,500 47,264 Res 47,500 47,500 Jersey Street Out of School Care 17,909 9,500 6,239 9,500 9,500 Land Sales and Marketing Costs 37,561 72,672 Res 50,000 50,000 Churchlands Kindergarten 1,880 97,605 65,000 126,175 109,000 109,000 Non-Capital Works 96,057 Jersey Street (YMCA) Out of School Care - Installation of flooring Res 12,000 12,000 Jersey Street (YMCA) Out of School Care - Replace shade sails Res 5,000 5,000 Leederville Link Economic Feasibility & Cost Plan Res 250,000 250,000 96,057 267,000 267,000 Programs Lake Monger Reserve - Feasibility Study 29,300 40,000 8,700 31,500 10,000 41,500 Tamala Park (Catalina Estate) Rates 15,779 15,500 15,900 16,000 16,000 Other Council Property (fire breaks etc) 6,635 5,000 6,968 5,000 5,000 Mindarie Regional Council 12,525 13,545 Project Consulting 51,912 30,013 Neerabup Land MRC (1,631) Underground Power Remaining Areas - Design 593,078 116,151 60,500 666,573 31,500 31,000 62,500 Loss on Disposal of Assets Loss on Disposal of Assets 4,945 4,500 4,500 4,945 4,500 4,500
Sub-total 842,486 640,000 1,353,176 31,500 960,000 991,500
Depreciation 23,963 24,500 24,835 38,000 38,000 Cost Allocation (ABC) 50,358 52,500 50,688 56,000 56,000
Other Property - Other Commercial Properties Expenditure 916,807 717,000 1,428,698 31,500 1,054,000 1,085,500
______Page 3.101 Town of Cambridge
Actual Budget Est Actual C'FwdRes/ Budget Consolidated 2014/2015 2015/2016 30 June 16 2016/2017ELA 2016/2017 2016/2017 $$$$ $ $
OTHER PROPERTY Other Property - Commercial Lease Revenues Reimbursement City Beach Precinct Marketing (45,000) Reimbursement - Outgoings (84,500) (126,500) (126,500) (129,500) (126,500) (126,500) Lease Income Lease Income (418,852) (948,500) (636,045) (1,359,500) (1,359,500)
Other Property - City Beach Commercial Precinct Revenue (418,852) (1,078,000) (636,045) (1,486,000) (1,486,000)
Expenditure Other Expenses City Beach Precinct Marketing 80,000 80,000 Operational Expenses Commercial Property Management 38,000 35,149 75,000 75,000 38,000 35,149 75,000 75,000 Infrastructure Operational Costs - Maintenance City Beach Commercial Precinct 11,000 20,000 20,000 Tenancy E Floreat Kiosk Challenger Parade City Beach 5,000 5,000 5,000 16,000 25,000 25,000
Operational Costs - Outgoings 84,500 11,450 126,500 126,500 City Beach Commercial Precinct (Loan Interest) 165,000 140,729 ELA 204,500 204,500 249,500 152,179 331,000 331,000
Total Operational Costs 266,500 187,328 431,000 431,000
Sub-total 383,500 187,328 431,000 431,000
Other Property - City Beach Commercial Precinct Expenditure 383,500 187,328 431,000 431,000
OTHER PROPERTY Consolidated Financial Summary Revenue Other Commerical Properties (11,771,982) (2,694,500) (30,953,609) (38,925,000) (38,925,000) City Beach Commercial Precinct (418,852) (1,266,000) (636,045) (1,486,000) (1,486,000) (12,190,834) (3,960,500) (31,589,653) (40,411,000) (40,411,000) Expenditure Other Commerical Properties 927,574 717,000 1,428,698 31,500 1,054,000 1,085,500 City Beach Commercial Precinct 383,500 187,328 431,000 431,000 927,574 1,100,500 1,616,027 31,500 1,485,000 1,516,500
Other Property (Net) (11,263,260) (2,860,000) (29,973,627) 31,500 (38,926,000) (38,894,500)
______Page 3.102 CAPITAL BUDGET Town of Cambridge Capital Budget Summary Page Funding Budget Funding Budget No. 2015/2016 2015/2016 2016/2017 2016/2017 Total Total Total Total $ $$$
CAPITAL FUNDING
Sale of Plant and Equipment 346,000 591,000 Grants 2,896,000 2,909,000 Contibutions 877,000 Loan proceeds 2,000,000 2,800,000 Transfers from reserves 4,288,000 2,901,500 Transfers from the ELA 18,926,500 1,380,000 Carried forward funds 2,354,000 3,137,000
Total Funding Excluding Rates 0 31,687,500 0 13,718,500
CAPITAL EXPENDITURE
By Class Buildings 4.2 (23,486,000) 23,751,000 (2,692,000) 2,925,000 Furniture and Equipment 4.3 (689,500) 1,612,000 (755,000) 1,740,500 Plant and Equipment 4.4 (998,500) 1,013,500 (1,374,500) 1,421,500 Infrastructure Parks and Reserves 4.5 (3,355,500) 4,351,500 (5,085,500) 6,553,500 Roads and Lanes 4.6 (3,390,500) 6,027,000 (3,229,000) 5,691,500 Drainage 4.8 (583,500) 928,500 (448,000) 760,000 Footpaths 4.9 (186,000) 904,000 (134,500) 804,500 Bus Shelters 4.10 (30,000) 60,000 0 30,000
Total Expenditure - by Class (32,719,500) 38,647,500 (13,718,500) 19,926,500
By Program Governance (847,000) 1,769,000 (1,366,500) 2,131,500 Law, Order and Public Safety 00(260,500) 402,500 Education and Welfare (300,500) 336,500 (55,500) 101,500 Community Amenities (326,000) 383,000 00 Recreation and Culture (26,614,000) 27,797,500 (7,801,500) 9,559,000 Transport (4,232,000) 7,961,500 (3,811,500) 7,286,000 Other Property and Services (400,000) 400,000 (423,000) 446,000
Total Expenditure - by Program (32,719,500) 38,647,500 (13,718,500) 19,926,500
Asset Management Summary Total Replacement 20,085,000 8,284,000 Total Upgrade 3,770,500 3,038,000 Total new 14,792,000 8,604,500
Total Expenditure 38,647,500 19,926,500
Balance (Capital Funding From Rates) 0 6,960,000 0 6,208,000
______Page 4.1 CAPITAL STATEMENT
SCHEDULE Capital Budget - Schedule Funding Funding Budget Source Amount 2016/2017 $$
LAND SALES Sale of Perry Lakes Lots Area(plk) Res 30,418,000 Sale of Land - Catalina Estate (one twelfth share) Area Res 2,273,000 St Johns Wood Endow 10,500,000 Total Land Revenue 0 43,191,000
BUILDINGS
Governance Building Efficiency Program U Rebate (22,000) 125,000
Recreation and Culture Community Leased properties Floreat Surf Life Saving Club - lighting and ceiling replacement R Asset Res (55,000) 55,000 Floreat Surf Life Saving Club - replace domestic hot water heaters R Club Res (12,000) 12,000 Floreat Surf life Saving Club - Replace roof R CF/Club Res (316,500) 316,500 Cambridge Scouts & Guides Hall Additions N CF/Contribution (105,000) 105,000
Town Commercial Major Project - Wembley Golf Course Hospitality R Endow (500,000) 500,000
Town Recreational and Cultural Facilities Major Project - Wembley Sports Park - Pavilion N Area Res/Contribu (1,300,000) 1,300,000 City Beach Oval Pavilion - Concept Plan and Construction U Endow (200,000) 200,000 Dodd Street Toilets - Lighting N 60,000 Floreat Beach Kiosk & Public Toilets Upgrade UCF(19,500) 19,500 Quarry Amphitheatre - Carpark Entrance & driveway repairs and upgrade U 50,000 Quarry Amphitheatre - Fire Management Assets N CF/Endow (130,000) 130,000 Holyrood Pavilion - Pergola N 20,000 Wembley Community Centre - Upgrade Toilet/Baby Changeroom Wembley Playgr U WCC Res (16,000) 16,000 Wembley Community Centre - Security Screens N WCC Res (12,000) 12,000 Wembley Community Centre - Replace ceiling Wembley Playgroup Area R WCC Res (4,000) 4,000
Total Buildings (2,692,000) 2,925,000
Asset Management Summary Total Replacement 887,500 Total Upgrade 410,500 Total New 1,627,000
Total Buildings (2,692,000) 2,925,000
Total Land & Buildings Expenditure (2,692,000) 2,925,000
______Page 4.2 Capital Budget - Schedule Funding Funding Budget Source Amount 2016/2017 $$
FURNITURE AND EQUIPMENT
Governance Administration Server Rack - KVM Switch (New) 5,000 Chairs for Council Chamber 25,000 Corporate System Upgrade (property and rating system / human resources) CF (84,500) 234,500 Desktop Workstations (replace) CF (23,000) 73,000 Disaster Recovery Plan (review, update and test) 20,000 Electronic Management System Upgrade CF (12,000) 62,000 Folding Machine 20,000 Land Line phone replacement - Out Centres CF (28,000) 98,000 Load Balancers (Hardware) (New) 12,000 Microsoft Enterprise Agreement (Software Upgrades) 200,000 Upgrade microphone/AV system for Council Chambers CF (30,000) 90,000 Feasibility Study on Desktop Virtualisation - Vmview CF (20,000) 20,000 Feasibility Study on Thin Clients CF (20,000) 20,000 Host Server Replacement (administration and Cambridge Library) CF (29,500) 29,500 Intranet Redevelopment CF (29,000) 29,000 Replacement NetApp Controller x 2 (Admin & Library) CF (40,000) 40,000 Replacement Projectors for Council Chamber CF (16,000) 16,000 Town Website Upgrade CF (81,000) 81,000 Vulnerability Testing & Reporting CF (30,000) 30,000 (443,000) 1,105,000
Law, Order and Public Safety Parking Ticket Machines x 10 100,000 Parking Infringement hand hold devices (Autocite) x 10 42,000 0 142,000 Education and Welfare Youth Centre - 8 Panel Display Board system 2,500 Youth Centre - Coffee Barista Machine (youth program) 10,000 Youth Centre - Kitchen appliances (include Oven, cooktops and rangehood) 7,500 Youth Centre - Kitchen Cabinetry 5,000 Youth Centre - Lighting system (recreation room, dimmable mood lighting) 2,500 Youth Centre - Playstation and basic accessory pack 1,500 Cambridge Youth Services - Wi Fi Equipment CF (5,500) 5,500 (5,500) 34,500 Community Amenities Purchase and Supply Waste Bins Grant/Waste Res (134,000) 134,000 Replace damaged bins Waste Res (19,500) 19,500 New Dual Bin Enclosures x 10 Waste Res (50,000) 50,000 Exchange Program CF (57,000) 57,000 (260,500) 260,500 Recreation and Culture Bold Park Aquatic Centre - Chairs (x30) 6,000 Bold Park Aquatic Centre - Fitness program equipment 7,500 Cambridge Library - Desktop Workstations for public use (replace) 42,000 Cambridge Library - Multi Function Printer for public use(replace) 30,000 Cambridge Library - Photocopier (replace) 10,000 Quarry Amphitheatre - Communications Upgrade,fibre link CF (17,000) 17,000 Leederville Town Hall - Trestle Tables & Trolleys 4,000 The Boulevard Centre - Website development and E brochure Blvd Res (12,000) 12,000 Wembley Community Centre - Host Server (replace) 20,000 Wembley Community Centre - Photocopier (replace) 10,000 Wembley Community Centre - Communications Upgrade,fibre link CF/WCC Res (17,000) 17,000 (46,000) 175,500
Other Property and Services Depot - Air Conditioner (Crew Leader Office Area (replace) 12,000 Depot - Dishwasher for kitchen (new) 1,000 Depot - Multi Function Photocopier (replace) 10,000 23,000
Total Furniture and Equipment (755,000) 1,740,500
Asset Management Summary Total Replacement 1,384,500 Total Upgrade Total new 356,000
Total Furniture and Equipment (755,000) 1,740,500
______Page 4.3 Capital Budget - Schedule Budget Reserve Trade-In Grants 2016/2017 $
PLANT AND EQUIPMENT
Governance Light Fleet Replacement Lt Flt Res (383,500) (518,000) 0 901,500 (383,500) (518,000) 0 901,500
Education and Welfare Welfare - Paragolfer (all terrain special mobility device) and trailer Grants (24,000) 41,000 Senior Service - Holden Captiva css res (8,000) (18,000) 26,000 (8,000) (18,000) (24,000) 67,000
Recreation and Culture Bold Park Aquatic Centre -Blanket Buddy pool blankets (Replace) 9,000 Bold Park Aquatic Centre - Iron Filter (for reticulation system) 21,000 00030,000
Other Property and Services Parks - Ride on Mower P0225 PLT Res (24,000) (7,000) 31,000 Parks - 12" Chain Saw x 5 P0300,2, PLT Res (7,500) 0 7,500 Parks - Pole Saw x3 P0303,9, PLT Res (4,500) 0 4,500 Parks - Spare mowing deck for ride on mower x2 P0307,8 PLT Res (12,000) 0 12,000 Works - Pedestrian roller for flow con truck PLT Res (5,000) 5,000 Works - Concrete Saw PLT Res (4,000) 4,000 Works - Demolition Hammer PLT Res (5,000) 5,000 Works - Concrete Saw P0126 CF/PLT Res (5,000) 5,000 Works - Hino Ranger PR09 Tipper Truck P5113 CF/PLT Res (147,000) (27,000) 174,000 Works - Front End Loader P3004 CF/PLT Res (130,000) (20,000) 150,000 Works - Trailer Tandem for Skid Steer Loader P4004 CF/PLT Res (24,000) (1,000) 25,000 (368,000) (55,000) 0 423,000
Total Plant and Equipment (759,500) (591,000) (24,000) 1,421,500
______Page 4.4 Capital Budget - Schedule Replace Funding Funding Budget Upgrade Source Amount 2016/2017 New $ $
INFRASTRUCTURE - PARKS AND RESERVES
Parks Construction Beecroft Park/Gayton Road - Landscape former bitumised areas R Endow (50,000) 50,000 Bent Park - Replace Irrigation System (high priority) R 292,000 Bent Park - Replace bitumen path R 75,000 Contingency Emergency Irrigation Repairs (on-going) R 10,000 Entry Statements x 3 R 30,000 Fred Burton Park - Car Park Lighting N 170,000 Fred Burton Park West Coast Highway Median- Replace Irrigation System R Contribution (104,000) 227,000 Kilkenny Park - Install shade to playground N 11,000 Lake Monger Reserve - Upgrade Shared Path U 140,000 Maloney Park West - Replace Bore/Service Pump 27 R 80,000 Ocean Mia Service Pump N 9,000 Ocean Village Park - Install shade to playground North N 9,000 Perry Lakes Skate Park Flood Lights N Contribution (42,000) 126,000 Perry Lakes Skate Park Stage 2 NGrant/CF(457,000) 457,000 Rutter Park Improvements NCF(309,000) 309,000 (962,000) 1,995,000 Sportsground Construction Major Project- Wembley Sports Park - Infrastructure Works N Area Res (560,000) 560,000 City Beach Oval South Playground with Shade NCF(80,000) 80,000 City Beach Oval South Replace Match Wicket Surface R 5,000 Floreat Oval Replace Bore and Pump R 80,000 Henderson Park - Improvements (Playground etc) UCF(45,500) 45,500 Henderson Park Replace Boundary Fence (old section along Salvado Rd) R 20,000 Pat Goodridge - Install Shade structure for scorer and replace fence N 25,000 (685,500) 815,500 Ocean Beaches Construction Major Project - City Beach Infrastructure (Carpark/Sewer Extension) N Endow (500,000) 500,000 Beaches & Dunes - Upgrade Beach Access Paths U 20,000 City Beach High Mast Lights Repairs R 40,000 City Beach Groyne Upgrade Path U 50,000 City Beach Park - Replace two barbeques R 25,000 Floreat Beach Groyne Upgrade Path U 30,000 Floreat Beach Park - Boardwalk Upgrade UCF(54,000) 54,000 Ocean Beach - Install Beach Shower Facilities Paths 16 NCF(42,000) 42,000 Ocean Beach- Install Beach Shower Facilities Paths 7 NCF(42,000) 42,000 (638,000) 803,000 Wembley Golf Course Infrastructure Major Project - Wembley Golf Course Miniature Golf N Loan (2,800,000) 2,800,000 (2,800,000) 2,800,000 Road Reserves Oceanic Dr Median Replace Irrigation System (Alderbury St to Bold Park Dr) R 60,000 The Boulevard Median - Replace Irrigation System R 80,000 0 140,000
Total Infrastructure - Parks and Reserves (5,085,500) 6,553,500
Asset Management Summary Total Replacement 1,074,000 Total Upgrade 339,500 Total New 5,140,000
Total Infrastructure - Parks and Reserves (5,085,500) 6,553,500
______Page 4.5 Capital Budget - Schedule Replace Funding Funding Budget Upgrade Source Amount 2016/2017 New $ $
INFRASTRUCTURE - ROADS AND LANES
Road Works Bold Park Dr/Oceanic Dr - Install splitter island (Potential 100% Fed Grant) N Blackspot (23,000) 23,000 Cambridge St/Gregory St Intersection - Install traffic island with pedestrian refuge N Blackspot (20,000) 30,000 Cambridge St/McKenzie St Intersection - Install traffic island N 18,000 Grantham / Harborne - Intersection safety U CF/Blackspot (664,000) 664,000 Grantham St/Marlow St Intersection - Install traffic with stop signage N Blackspot (14,000) 21,000 Grantham St. Pedestrian Crossing at Essex St #2 N CF (94,000) 94,000 Holland St (4) - 67/68, 45/46, 31/32, 13/14 - Install Plateaux, remove chicane U CF (40,000) 40,000 Kalari Rd/Yanagin Cr - Improve intersection alignment and safety U 20,000 Loftus St/MacEwan St - Install seagull island N Blackspot (14,000) 21,000 Marapana Rd (Templetonnia Cr to Patonga Rd) - Improve safety - School U 90,000 Oceanic Dr/Marapana Rd - Install traffic islands N Blackspot (73,000) 110,000 Pre-works for Asphalt Program 2017/2018 N 150,000 Rochdale Rd/Stephenson Ave intersection - Install seagull island N 90,000 Ruislip Street - Remove chicane between McKenzie St and Daglish St U 18,000 Railway Parade - Crossing at Kerr St N CF (7,500) 7,500 Salvado/Selby St - Improve verge adjacent Wembley Sports Park U CF (30,000) 30,000 Streetscaping Cambridge St - Northwood to Kerr U CF (22,500) 22,500 The Boulevard - Durston to Templetonia Final Median Extension. U CF (59,500) 59,500 (Joint with City of Nedlands) U CF (50,000) 166,000 (1,111,500) 1,674,500
Road Surfacing Alexander Street A (Cambridge to Slow point) R 32,000 Athlone Road R 104,000 Callan Road R 63,000 Drabble Road (Brompton to Peasholm) R MRWA Rehab (57,000) 85,000 Dunblane Road (Moray to Pearson) R 33,000 Glengariff Drive (Donegal to Benwee) R 83,000 Grantham Street (Kirkdale to The Boulevard) R MRWA Rehab (75,500) 113,000 Jersey Street (Grantham to Cambridge) R MRWA Rehab (191,500) 287,000 Jersey Street (Herdsman to Grantham) R 112,000 Kilkenny Road R 69,000 Lake Monger Drive Eastbound (Kimberley to Freeway) R MRWA Rehab (89,000) 134,000 Lake Monger Drive Westbound (Kimberley to 120m east) R MRWA Rehab (47,000) 70,000 Lifford Road R 130,000 Mckenzie Street (Grantham to Ruislip) R 72,000 Oceanic Drive (Howtree to Brookdale) R MRWA Rehab (30,500) 46,000 Rochdale Road (230m east of WCH to Wollaston) R MRWA Rehab (69,000) 104,000 Roscommon Road (Shannon to Ulster) R 98,000 Selby Street (The Boulevard to Ruislip) R MRWA Rehab (90,000) 135,000 Selby Street Northbound (Cambridge to The Boulevard) R MRWA Rehab (36,000) 54,000 Selby Street Southbound (Cambridge to The Boulevard) R MRWA Rehab (36,000) 54,000 Tralee Road R 33,000 The Boulevard (Durston to Templetonia) R CF/MRWA Rehab (291,000) 291,000 Warwick Street (Northwood to Cul-de-sac) R 38,000 (1,012,500) 2,240,000
______Page 4.6 Capital Budget - Schedule Replace Funding Funding Budget Upgrade Source Amount 2016/2017 New $ $
INFRASTRUCTURE - ROADS AND LANES (Continued)
Roads to Recovery Crofts Lane RCF(199,000) 199,000 Gregory Street (Dodd to Lake Monger) RR2R(253,000) 253,000 Northwood Street (Cambridge St to Woolwich St) - Profile pavement U R2R (18,000) 20,000 Northwood Street (Cambridge to Lake Monger) RR2R(320,000) 320,000 (790,000) 792,000 Laneways Waring Lane (Off Ruislip between Daglish & McKenzie) U 200,000 Geekie Lane (Off Ruislip between McKenzie & Essex) U 200,000 Steele Lane (Off Ruislip between Essex & Nanson) U 200,000 Houlahan Lane (Harborne to Station) - resurfacing U 51,000 Cale Lane (Cambridge to Newry) - resurfacing U 19,000 Loveridge Lane UCF(130,000) 130,000 Waddington Lane UCF(185,000) 185,000 (315,000) 985,000
Total Infrastructure Roads and Lanes (3,229,000) 5,691,500
Asset Management Summary Total Replacement 3,012,000 Total Upgrade 2,115,000 Total New 564,500
Total Infrastructure Roads and Lanes (3,229,000) 5,691,500
______Page 4.7 Capital Budget - Schedule Replace Funding Funding Budget Upgrade Source Amount 2016/2017 New $ $
INFRASTRUCTURE - DRAINAGE 11 Clanmel Road - design NCF(16,000) 16,000 11-21 Harborne Street - design NCF(25,000) 25,000 14 Chipping Road - design and construct NCF(84,000) 84,000 261 Cambridge Street - Install pipe connection to drainage pit N 10,000 330 Railway Parade - Increase pipe size UCF(73,000) 73,000 417-422 Cambridge Street - design NCF(17,500) 17,500 45 - 55 Gregory Street - install 6 large soakwells N 42,000 77 and 79 McCourt Street - design and construct NCF(22,500) 22,500 77 and 79 McCourt Street - improve drainage U 100,000 9 Caddy Avenue. Install pipe between easement and junction pit N 25,000 Cambridge/Selby St - Underground sump NCF(63,000) 63,000 Drainage Pipe and Pit Rehabilitation RCF(92,000) 192,000 Keane St - Drainage Improvement NCF(33,000) 33,000 Woolwich Street/McCourt Street Drainage Sump NCF(22,000) 22,000 Warwick Street - install 5 large soakwells prior to resurfacing in 2016/17 N 35,000 (448,000) 760,000
Total Infrastructure Drainage (448,000) 760,000
Asset Management Summary Total Replacement 192,000 Total Upgrade 173,000 Total New 395,000
Total Infrastructure Drainage (448,000) 760,000
______Page 4.8 Capital Budget - Schedule Replace Funding Funding Budget Upgrade Source Amount 2016/2017 New $ $
INFRASTRUCTURE - FOOTPATHS
New Paths Tumut Road - (Oceanic - Windara) N CF (14,000) 14,000 West Coast Highway (Kingsland Ave to West Coast Hwy) East N 4,000 (14,000) 18,000 Replacement Paths Bermondsey St (Oxford Cl to End - Loftus Underpass) South R 20,000 Brookdale St (Oceanic Dr - Bus Stop) East RCF(8,000) 8,000 Hay Street (Selby Street to Hay Street Service) South R 26,000 Holland St (Grantham Street to Herdsman Parade) West R 58,000 Holland St (Grantham Street to Scaddan Street) East R 47,000 Holland St (Herdsman Parade to Scaddan Street) East R 11,000 Holland St (Ruislip St to Grantham St) East R 39,000 Holland St (Ruislip St to Grantham St) West R 39,000 Kimberley St (Cambridge - Railway) E RCF(12,000) 12,000 Marlow St (Cambridge St to Salvado Rd) West R 13,000 Marlow St (Grantham Street to Herdsman Parade) East R 36,000 Marlow St (Ruislip Street to Grantham Street) East R 39,000 Marlow St (Ruislip Street to Grantham Street) West R 39,000 Nanson St (Cambridge Street to Ruislip Street) East R 42,000 Nanson St (Cambridge Street to Ruislip Street) West R 42,000 Nanson St (Ruislip Street to Grantham Street) East R 38,000 Nanson St (Ruislip Street to Grantham Street) West R 38,000 Pearson Place (Peebles Road to Turriff Road) West R 42,000 St Leonards Av (Cambridge St - Railway Pde) West RCF(27,500) 27,500 Tate St (Cambridge Street to Railway Parade) East R 28,000 Tate St (Cambridge Street to Woolwich Street) West R 24,000 Tate St (Railway Parade to Cambridge Street) West R 29,000 Tumut Road Crossover RCF(5,000) 5,000 Warwick Street (Northwood to McCormack Lane) North R 16,000 Wise St (Gregory St - Harborne St) North RCF(13,000) 13,000 Wise St (Harborne St - Daglish St) North RCF(7,000) 7,000 (72,500) 738,500 Shared Path Perry Lakes (Meagher Drive) NCF(48,000) 48,000 (48,000) 48,000
Total Infrastructure Footpaths (134,500) 804,500
Asset Management Summary Total Replacement 738,500 Total Upgrade 0 Total New 66,000 Total Infrastructure Footpaths (134,500) 804,500
______Page 4.9 Capital Budget - Schedule Replace Funding Funding Budget Upgrade Source Amount 2016/2017 New $ $
INFRASTRUCTURE - BUS SHELTERS
Bus Shelter N 30,000 0 30,000
Total Infrastructure Bus Shelters 30,000
Asset Management Summary Total Replacement 0 Total Upgrade 0 Total New 30,000
Total Infrastructure Bus Shelters 30,000
TOTAL INFRASTRUCTURE (8,897,000) 13,839,500
Asset Management Summary Total Replacement 5,016,500 Total Upgrade 2,627,500 Total New 6,195,500
Total Infrastructure (8,897,000) 13,839,500
Total Capital Expenditure (13,718,500) 19,926,500
______Page 4.10 RESERVE/ENDOWMENT
LANDS ACCOUNT BUDGET Town of Cambridge Reserve Budget For the Year Ending 30 June 2017 Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
Opening Balance Area Improvement 5.1 765,401 1,719,300 1,709,288 2,034,700 Community Facilities 5.2 1,097,441 981,400 954,670 156,100 Asset Management 5.3 999,776 1,112,500 956,838 1,188,800 Waste Management 5.4 446 283,100 283,101 507,900 Clubs and Associations 5.4 746,098 876,400 876,780 1,059,100 Development Contributions - Parking 5.5 432,000 922,800 932,750 1,022,800 Development Contributions - Public Art 5.5 0 55,000 55,000 55,000 4,041,162 5,950,500 5,768,427 6,024,400
Interest on Investments Area Improvement 5.1 18,273 16,700 56,811 139,000 Community Facilities 5.2 40,676 12,500 16,098 19,700 Asset Management 5.3 30,393 10,600 37,712 71,600 Waste Management 5.4 0 2,700 14,236 23,300 Clubs and Associations 5.4 32,800 8,500 32,191 39,400 Development Contributions - Parking 5.5 15,750 000 137,892 51,000 157,048 293,000
Transfers from Accumulated Surplus Area Improvement 5.1 2,614,243 1,833,000 2,299,999 53,971,000 Community Facilities 5.2 5,426 11,500 66,601 18,000 Asset Management 5.3 969,217 721,500 538,875 948,500 Waste Management 5.4 312,000 220,000 320,536 160,000 Clubs and Associations 5.4 593,427 621,000 577,477 621,000 Development Contributions - Parking 5.5 485,000 60,000 90,000 60,000 Development Contributions - Public Art 5.5 55,000 000 5,034,313 3,467,000 3,893,488 55,778,500
Transfers to Accumulated Surplus Area Improvement 5.1 1,688,630 2,909,500 2,031,471 2,017,500 Community Facilities 5.2 188,873 768,500 881,385 87,000 Asset Management 5.3 1,042,552 969,000 344,644 1,403,500 Waste Management 5.4 29,345 110,000 110,000 87,500 Clubs and Associations 5.4 495,545 804,500 427,327 587,000 3,444,945 5,561,500 3,794,827 4,182,500
Closing Balance Area Improvement 5.1 1,709,287 659,500 2,034,627 54,127,200 Community Facilities 5.2 954,670 236,900 155,984 106,800 Asset Management 5.3 956,834 875,600 1,188,781 805,400 Waste Management 5.4 283,101 395,800 507,873 603,700 Clubs and Associations 5.4 876,780 701,400 1,059,121 1,132,500 Development Contributions - Parking 5.5 932,750 982,800 1,022,750 1,082,800 Development Contributions - Public Art 5.5 55,000 55,000 55,000 55,000 5,768,422 3,907,000 6,024,136 57,913,400
______Page 5.0 Reserve Budget Details For the Year Ending 30 June 2017 Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$ $ $
Area Improvement Reserve Wembley/West Leederville Area Opening Balance 223,903 1,158,900 1,149,517 408,400 Interest 0 11,300 40,308 46,600 Transfers to Reserve 2,614,243 1,833,000 1,249,999 917,000 Transfers from Reserve 1,688,630 2,909,500 2,031,471 1,967,500 Closing Balance 1,149,516 93,700 408,353 (595,500)
Aged Care Services and Facilities Opening Balance 541,498 560,400 559,771 576,300 Interest 18,273 5,400 16,503 32,900 Closing Balance 559,771 565,800 576,274 609,200
Perry Lake Land Proceeds Reserve Opening Balance 00 01,050,000 Interest 00 059,500 Transfers to Reserve 001,050,000 53,054,000 Transfers from Reserve 00 050,000 Closing Balance 001,050,000 54,113,500
Closing Balance 1,709,287 659,500 2,034,627 54,127,200
______Page 5.1 Reserve Budget Details For the Year Ending 30 June 2017 Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$ $ $
Community Facilties Reserve General Opening Balance 810,851 839,500 839,510 864,300 Interest 28,659 8,100 24,749 49,400 Closing Balance 839,510 847,600 864,259 913,700
Wembley Community Centre Opening Balance 70,038 66,400 66,408 85,400 Interest 2,429 600 2,395 2,300 Transfers from Reserve 6,059 67,000 50,000 49,000 Closing Balance 66,408 0 85,404 38,700
Cambridge Senior Services Opening Balance 00 01,500 Interest 5,456 3,000 1,455 3,000 Transfers to Reserve 0 11,500 0 0 Transfers from Reserve 5,456 008,000 Closing Balance 0 14,500 1,455 (3,500)
Wembley Golf Course Opening Balance 72,974 28,000 0 (804,800) Interest 0 300 (11,970) (37,300) Transfers from Reserve 72,974 653,500 792,864 0 Closing Balance 0 (625,200) (804,834) (842,100)
The Boulevard Centre Opening Balance 143,578 47,500 48,752 9,700 Interest 4,132 500 (531) 2,300 Transfers to Reserve 5,426 000 Transfers from Reserve 104,384 48,000 38,521 12,000 Closing Balance 48,752 0 9,700 0
Closing Balance 954,670 236,900 155,984 106,800
______Page 5.2 Reserve Budget Details For the Year Ending 30 June 2017 Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$ $ $
Asset Reserve Buildings Opening Balance 413,613 531,900 376,135 388,900 Interest 4,879 5,100 12,725 22,200 Transfers to Reserve 309,120 000 Transfers from Reserve 351,478 0055,000 Closing Balance 376,134 537,000 388,860 356,100
Plant Opening Balance 306,965 416,900 416,936 552,400 Interest 14,885 4,000 16,237 33,000 Transfers to Reserve 170,826 215,000 160,746 215,000 Transfers from Reserve 75,740 400,000 41,530 423,000 Closing Balance 416,936 235,900 552,389 377,400
Light Fleet Opening Balance 148,495 152,100 152,149 243,900 Interest 7,021 1,500 8,750 15,300 Transfers to Reserve 470,453 491,000 362,529 718,000 Transfers from Reserve 473,821 541,500 279,524 901,500 Closing Balance 152,148 103,100 243,904 75,700
Equipment Opening Balance 103,430 4,800 4,843 (13,200) Interest 3,608 00400 Transfers from Reserve 102,196 18,000 18,000 0 Closing Balance 4,842 (13,200) (13,157) (12,800)
183 Jersey Street Opening Balance 27,273 6,800 6,775 16,800 Interest 00 0700 Transfers to Reserve 18,818 15,500 15,600 15,500 Transfers from Reserve 39,317 9,500 5,590 24,000 Closing Balance 6,774 12,800 16,785 9,000
Closing Balance 956,834 875,600 1,188,781 805,400
______Page 5.3 Reserve Budget Details For the Year Ending 30 June 2017 Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$ $ $
Waste Reserve Opening Balance 446 283,100 283,101 507,900 Interest 0 2,700 14,236 23,300 Transfers to Reserve 312,000 220,000 320,536 160,000 Transfers from Reserve 29,345 110,000 110,000 87,500 Closing Balance 283,101 395,800 507,873 603,700
Closing Balance 283,101 395,800 507,873 603,700
Clubs & Associations Reserve Buildings Opening Balance 130,559 130,600 132,778 53,300 Interest 6,935 1,300 6,258 (18,500) Transfers to Reserve 354,483 397,500 329,256 397,500 Transfers from Reserve 359,199 804,500 415,021 587,000 Closing Balance 132,778 (275,100) 53,271 (154,700)
Synthetic Courts and Lighting Funds Opening Balance 521,154 600,800 601,814 817,300 Interest 21,068 5,800 20,922 46,700 Transfers to Reserve 191,138 178,500 198,154 178,500 Transfers from Reserve 131,546 0 3,565 0 Closing Balance 601,814 785,100 817,325 1,042,500
Car Parks and Surroundings Opening Balance 94,385 145,000 142,188 188,500 Interest 4,797 1,400 5,011 11,200 Transfers to Reserve 47,806 45,000 50,067 45,000 Transfers from Reserve 4,800 0 8,741 0 Closing Balance 142,188 191,400 188,525 244,700
Closing Balance 876,780 701,400 1,059,121 1,132,500
______Page 5.4 Reserve Budget Details For the Year Ending 30 June 2017 Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$ $ $
Development Contributions Reserve Medical Zone (SJOG) Opening Balance 90,000 311,700 311,669 401,700 Interest 4,169 000 Transfers to Reserve 217,500 0 90,000 0 Closing Balance 311,669 311,700 401,669 401,700
Southport Street Node Opening Balance 332,000 656,100 656,081 656,100 Interest 11,581 000 Transfers to Reserve 312,500 000 Closing Balance 656,081 656,100 656,081 656,100
Cambridge High Street Node Opening Balance 0 Transfers to Reserve 0 60,000 60,000 Closing Balance 0 60,000 0 60,000
Other/Traditional Strip Commercial Centres Opening Balance 10,000 10,000 20,000 20,000 Transfers to Reserve 10,000 000 Closing Balance 20,000 10,000 20,000 20,000
Closing Balance 987,750 1,037,800 1,077,750 1,137,800
Total All Reserves 5,768,422 3,907,000 6,024,136 57,913,400
______Page 5.5 Endowment Lands Budget Details For the Year Ending 30 June 2017 Actual Budget Est Actual Budget 2014/2015 2015/2016 30 June 16 2016/2017 $$$$
ENDOWMENT LANDS ACCOUNT
Opening Balance 27,619,352 18,349,500 17,034,884 1,237,800 Interest 930,732 742,000 514,505 600,500 - General Interest 899,751 466,500 262,676 22,000 - Internal Loan Interest 30,981 275,500 251,829 578,500 - Interest on Loan - Wembley Golf Course Range and Pro Shop 30,981 110,500 111,100 104,500 - Interest on Loan - Wembley Golf Course Hospitality 000269,500 - Interest on Loan - City Beach Commercial Precinct 0 165,000 140,729 204,500 Transfers to ELA 4,582,085 175,000 3,348,044 11,215,500 - Loan Repayments 0 175,000 159,079 715,500 - Principal on Loan - Wembley Golf Course Hospitality 376,000 - Principal on Loan - Wembley Golf Course Miniature Golf 00095,000 - City Beach Commercial Precinct 0 175,000 159,079 244,500 - Sale Proceeds 4,582,085 0 3,188,965 10,500,000 - Dampier Avenue Sale Proceeds Lot 227 & 501 002,433,636 0 - Lot Sales 4,582,085 0 755,329 10,500,000 Transfers from ELA 16,097,285 19,166,000 19,659,642 4,880,000 - Capital Buildings 830,000 - Capital Infrastructure 550,000 - Financing 3,500,000 Closing Balance 17,034,884 100,500 1,237,791 8,173,800
______Page 5.6 MISCELLANEOUS SCHEDULES Town of Cambridge Budget Summary For the Year Ending 30 June 2017
Page Actual Budget Est Actual Budget No. 2014/2015 2015/2016 30 June 16 2016/2017 $$ $ $
FUNDING SOURCE Rate Revenue 3.13 22,194,672 23,396,500 23,470,857 24,554,000 Operating Revenues (excluding Rates) 3.1 26,256,374 27,213,000 52,863,177 64,881,500 Proceeds from the Sale of Assets 3.1 7,528,953 5,182,000 3,389,740 43,782,000 From Reserves 5.1 3,403,716 5,561,500 3,794,827 4,182,500 From Endowment Lands Account 5.7 14,782,525 19,166,000 19,659,642 4,880,000 Loans 2.3 34,177 2,000,000 1,125,000 2,800,000 Opening From Prior Year 2.1 3,522,897 3,134,500 3,636,000 3,429,500 Deposit received in advance for land sale 1,000,000 77,723,315 85,653,500 108,939,243 148,509,500 Less (Gain)/Loss on Disposal of Assets 2.1 (3,265,854) (2,488,500) (3,219,337) (16,109,000) Total 74,457,461 83,165,000 105,719,906 132,400,500
FUNDING APPLICATION Operating Expenses 3.1 40,916,549 43,505,000 43,179,500 47,728,500 Capital Expenses 4.1 24,795,403 38,647,500 30,623,355 19,926,500 Purchase of Investment Tamala Park 0 2,983,000 (1,249,999) 1,356,000 Repayment of Debt Principal 1,138,924 588,500 590,485 4,141,500 To Reserves 5.1 5,323,127 3,518,000 4,050,536 56,071,500 To Endowment Lands Account 5.7 5,512,680 917,000 3,862,549 11,816,000 77,686,683 90,159,000 81,056,426 141,040,000
Add Land Held for Resale 2.3 27,363,636 Less Depreciation 2.3 (6,363,722) (6,994,000) (6,646,566) (8,639,500) Total 71,322,961 83,165,000 101,773,496 132,400,500
Surplus/(Deficit) 3,134,500 0 3,946,410 0
______Page 6.1 Town of Cambridge Application of General Purpose Funds For the Year Ending 30 June 2017
Application of General Purpose Funds Budget Budget Budget Budget 2015/2016 2016/2017 % Change $ Change $ $ +/(-) +/(-)
General Purpose Funding Rates 23,396,500 24,554,000 4.9% 1,157,500 General Purpose Grant 960,000 959,500 (0.1%) (500) General Financing* 1,162,500 1,318,500 13.4% 156,000 Wembley Golf Course Dividend 1,627,000 1,674,000 2.9% 47,000 Total General Purpose Funds 27,146,000 28,506,000 5.0% 1,360,000
Application of General Purpose Funds Applied to Operations 18,945,000 19,453,000 2.7% 508,000 Applied to Reserves 1,339,000 1,509,500 12.7% 170,500 Applied to ELA 917,000 1,316,000 43.5% 399,000 Applied to Loan Principal repayments 17,000 19,500 14.7% 2,500 21,218,000 22,298,000 5.1% 1,080,000 Applied to Capital Works: Land & Buildings 265,000 233,000 (12.1%) (32,000) Furniture and Equipment 922,500 985,500 6.8% 63,000 Plant and Equipment 15,000 47,000 213.3% 32,000 Infrastructure - Parks and Reserves 996,000 1,468,000 47.4% 472,000 Infrastructure - Roads and Lanes 2,636,500 2,462,500 (6.6%) (174,000) Infrastructure - Drainage 345,000 312,000 (9.6%) (33,000) Infrastructure - Footpaths 718,000 670,000 (6.7%) (48,000) Infrastructure - Bus Shelters 30,000 30,000 0.0% 0 5,928,000 6,208,000 4.7% 280,000
Total Application of Funds 27,146,000 28,506,000 5.0% 1,360,000
* 2015/16 adjusted to reflect the full years grant. Portion of grant was received in advance. **Includes interest on cash reserves, which is transferred (applied) to cash reserves.
______Page 6.2 Town of Cambridge MAJOR PROJECTS
This Schedule provides a summary of the Town's major projects over $500,000, spanning more than one financial year.
Project Buget Total Project Total Actual to Actual to Actual to Actual to Actual to Projected Future Year Future Year FYE 2016 Revisions Revised FYE 2012 FYE 2013 FYE 2014 FYE 2015 FYE 2016 PLTD Projection Projection Description Project FYE 2016 Project 30 June 2016 FYE 2017 FYE 2018 $$$$ $$$$$$ $$
WEMBLEY SPORTS PARK PLAYGROUND AND CARPARK
Sources of Funds Area Improvement Re (incorporating $5M nursery site) Res $412,500 $450,000 $200,000 $650,000 $0 $105,536 $105,536 $560,000 $0 $0 $0 0 $412,500 $450,000 $200,000 $650,000 $0 $0 $0 $0 $105,536 $105,536 $560,000 $0 Project Expenditure Playground $412,500 $450,000 $200,000 $650,000 $105,536 $105,536 $560,000 $0 Grassed carpark sealing $0 $0 $0 $0 $412,500 $450,000 $200,000 $650,000 $0 $0 $0 $0 $105,536 $105,536 $560,000 $0 CRxx.xx [Date] Approval of project budget CRxx.xx [Date] Revision of Project Budget
WEMBLEY SPORTS PARK PAVILION REDEVELOPMENT
Sources of Funds Rates Muni $0 $0 Club Contribution Contribution $218,000 $218,000 $218,000 $218,000 $218,000 CRFSS Grant Grant $500,000 $500,000 $500,000 $0 $250,000 $250,000 $250,000 Building Maintenance Reserve Fund Res $22,000 $22,000 $22,000 $22,000 $22,000 Area Improvement Reserve Res $2,267,500 $2,760,000 -$500,000 $2,260,000 $0 $5,127 $30,000 $62,299 $1,106,535 $1,203,961 $1,050,000 $3,007,500 $3,500,000 -$500,000 $3,000,000 $0 $5,127 $30,000 $62,299 $1,596,535 $1,693,961 $1,300,000 $0
Project Expenditure Wembley Sports Park Pavilion Redevelopment - Design & Construction $2,807,500 $3,300,000 -$500,000 $2,800,000 $5,127 $30,000 $62,299 $1,396,535 $1,493,961 $1,300,000 Wembley Sports Park Pavilion Redevelopment - Design & Construction (Town Facilities) $200,000 $200,000 $200,000 $0 $0 $200,000 $200,000 $3,007,500 $3,500,000 -$500,000 $3,000,000 $0 $5,127 $30,000 $62,299 $1,596,535 $1,693,961 $1,300,000 $0 CRxx.xx [Date] Approval of project budget CRxx.xx [Date] Revision of Project Budget
CITY BEACH SURF CLUB & COMMERCIAL DEVELOPMENT
Sources of Funds Grant for the Surf Club redevelopment Grant $525,000 $1,940,000 $1,940,000 $40,000 $1,375,000 $525,000 $1,940,000 Contribution from the Surf Club Contribution $270,000 $270,000 $262,318 $262,318 Contribution from the Restaurants Contribution $240,000 $240,000 ELA: $0 Endowment Lands Account (Commercial & 50% Surf Club) ELA $1,464,000 $7,537,000 $7,537,000 $51,728 $262,500 $6,472,000 $750,772 $7,537,000 Endowment Lands Account ELA $40,000 $2,448,000 $2,448,000 $51,728 $367,500 $1,120,261 $1,477,000 $3,016,489 Endowment Lands Account (Community Infrastructure) ELA $4,286,000 $5,565,000 $5,565,000 $189,147 $39,990 $4,502,569 $4,731,706 $500,000 Subtotal ELA $5,790,000 $15,550,000 $0 $15,550,000 $103,457 $819,147 $1,120,261 $7,988,990 $5,253,341 $15,285,195 $500,000 $0
$6,315,000 $17,760,000 $240,000 $18,000,000 $103,457 $819,147 $1,422,579 $9,363,990 $5,778,341 $17,487,513 $500,000 $0
Project Expenditure City Beach Commercial development $1,989,000 $5,287,000 $5,287,000 $51,728 $262,500 $4,322,000 $650,772 $5,287,000 City Beach Surf Club $6,868,000 $6,868,000 $51,728 $367,500 $1,422,579 $5,041,990 $6,883,797 City Beach Infrastructure (toilets, amphitheatre, car park and landscaping) $4,326,000 $5,605,000 $240,000 $5,845,000 $189,147 $5,127,569 $5,316,715 - City Beach Infrastructure - Sewer Extension & Upgrade $200,000 - City Beach Infrastructure - Car Park $300,000 $6,315,000 $17,760,000 $240,000 $18,000,000 $103,457 $819,147 $1,422,579 $9,363,990 $5,778,341 $17,487,513 $500,000 $0 CRxx.xx 22 July 2012 Approval of Project Budget CR13.8 18 February 2013 Revision to Project Budget
BOLD PARK AQUATIC CENTRE
Sources of Funds Endowment Lands Account ELA $5,365,000 $12,250,000 $150,000 $12,400,000 $1,764 $232,236 $6,651,208 $5,374,769 $12,259,977 $5,365,000 $12,250,000 $150,000 $12,400,000 $0 $1,764 $232,236 $6,651,208 $5,374,769 $12,259,977 $0 $0 Project Expenditure Bold Park Aquatic Centre $5,365,000 $12,250,000 $150,000 $12,400,000 $0 $1,764 $232,236 $6,651,208 $5,374,769 $12,259,977 $5,365,000 $12,250,000 $150,000 $12,400,000 $0 $1,764 $232,236 $6,651,208 $5,374,769 $12,259,977 $0 $0 CRxx.xx [Date] Approval of project budget CRxx.xx [Date] Revision of Project Budget
WEMBLEY GOLF COURSE FACILITIES
Sources of Funds Loan Loan $2,000,000 $2,000,000 $1,500,000 $3,500,000 $1,125,000 $1,125,000 $2,800,000 Contribution from Spices Contribution $200,000 $200,000 $0 Endowment Lands Account ELA $7,500,000 $10,600,000 $400,000 $11,000,000 $0 $91,742 $219,991 $426,973 $815,880 $8,690,869 $10,245,455 $500,000 $9,500,000 $12,800,000 $1,900,000 $14,700,000 $91,742 $219,991 $426,973 $815,880 $9,815,869 $11,370,455 $3,300,000 $0 Project Expenditure Wembley Golf Course Hospitality Development $7,190,500 $10,000,000 $200,000 $10,200,000 $91,742 $219,991 $401,442 $750,612 $7,969,246 $9,433,033 $500,000 Wembley Golf Course Hospitality Fitout $400,000 $800,000 $200,000 $1,000,000 $771,878 $771,878 Wembley Golf Course Miniature Golf $1,909,500 $2,000,000 $1,500,000 $3,500,000 $25,531 $65,268 $1,074,745 $1,165,544 $2,800,000 $9,500,000 $12,800,000 $1,900,000 $14,700,000 $91,742 $219,991 $426,973 $815,880 $9,815,869 $11,370,455 $3,300,000 $0 CRxx.xx [Date] Approval of project budget CRxx.xx [Date] Revision of Project Budget
PERRY LAKES WATER REPLENISHMENT
Sources of Funds Area Improvement Reserve Res $0 $0 $60,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $60,000 $0 Project Expenditure Consultants - Investigation $0 $0 $60,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $60,000 $0 CRxx.xx [Date] Approval of project budget CRxx.xx [Date] Revision of Project Budget
UNDERGROUND POWER
Sources of Funds Area Improvement Reserve Res $594,000 $594,000 $593,078 $593,078 $0 Endowment Land Account ELA $0 $0 $594,000 $594,000 $0 $0 $0 $0 $593,078 $593,078 $0 $0 Project Expenditure Design - remaining area $594,000 $594,000 $593,078 $593,078 $0 Construction $0 $0 $594,000 $594,000 $0 $0 $0 $0 $593,078 $593,078 $0 $0 CRxx.xx [Date] Approval of project budget CRxx.xx [Date] Revision of Project Budget
LEEDERVILLE LINK
Sources of Funds Area Improvement Reserve Res $0 $0 $250,000 Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $250,000 $0 Project Expenditure Economic feasibilty and cost plan $0 $0 $250,000 Construction $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $250,000 $0 CR15.80 23.06.15 Approval of project budget CRxx.xx [Date] Revision of Project Budget
Funding Summary Reserves $2,702,000 $3,232,000 $294,000 $3,526,000 $0 $5,127 $30,000 $62,299 $1,827,149 $1,924,574 $1,920,000 $0 Endowment $18,655,000 $38,400,000 $550,000 $38,950,000 $195,199 $1,040,902 $1,779,470 $15,456,078 $19,318,979 $37,790,628 $1,000,000 $0 Grants $1,025,000 $2,440,000 $0 $2,440,000 $0 $0 $40,000 $1,375,000 $775,000 $2,190,000 $250,000 $0 Contributions $218,000 $688,000 $240,000 $928,000 00262,318 $0 $218,000 $480,318 $0 $0 Loans $2,000,000 $2,000,000 $1,500,000 $3,500,000 $0 $0 $0 $0 $1,125,000 $1,125,000 $2,800,000 $0 Rates $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Funding $24,600,000 $46,760,000 $2,584,000 $49,344,000 $195,199 $1,046,029 $2,111,788 $16,893,377 $23,264,128 $43,510,520 $5,970,000 $0
______Page 6.3 Town of Cambridge Carried Forward Items Surplus Reserve Endow Other Total Lands $$$$$
Expenditure
Operating
Administration 0 Reconfigure Rangers Work Area 13,000 13,000 0 Surf Life Saving Clubs 0 Floreat Surf Life Saving Club - Refurbish First Aid Room 14,000 14,000 Floreat Surf Life Saving Club - Replace Doors 3,000 3,000 0 Youth Services 0 Software Licences 15,000 15,000 Suicide Prevention Program 5,500 5,500 0 Planning Town Planning Scherme Review 50,000 50,000
Parks - Grounds 0 Public Open Space Tree Inventory 88,000 88,000 Beecroft Park Improvement Concept Plans 4,000 4,000 0 Road Infrastructure 0 Drainage Assessment & Inspection (CCTV) 45,500 45,500 Local Bike Plan Review 40,000 40,000 80,000 0 Other Property and Services 0 Lake Monger Reserve - Feasibility Study 31,500 31,500 0 Total Operating 292,500 17,000 0 40,000 349,500
Capital
Buildings 0 Cambridge Scouts & Guides Hall Additions 55,000 50,000 105,000 Floreat Beach Kiosk & Public Toilets Upgrade 19,500 19,500 Floreat Surf life Saving Club - Replace roof 316,500 316,500 Quarry Amphitheatre - Fire Management Assets 130,000 130,000 0 Furniture and Equipment 0 Desktop Workstations (replace workstations) 23,000 23,000 Electronic Content Management Upgrade 12,000 12,000 Land Line Phone Replacement - Out Centres 28,000 28,000 TechOne Annual Upgrade + New Modules 84,500 84,500 Quarry Amphitheatre - Communications Upgrade,fibre link 17,000 17,000 Wembley Community Centre - Communications Upgrade,fibre link 17,000 17,000 Upgrade microphone system for Council Chambers 30,000 30,000 Cambridge Youth Services - Wi Fi Equipment 5,500 5,500 Exchange Program 57,000 57,000 Feasibility Study on Desktop Virtualisation - Vmview 20,000 20,000 Feasibility Study on Thin Clients 20,000 20,000 Host Server Replacement (administration and Cambridge Library) 29,500 29,500 Intranet Redevelopment 29,000 29,000 Replacement NetApp Controller x 2 (Admin & Library) 40,000 40,000 Replacement Projectors for Council Chamber 16,000 16,000 Town Website Upgrade 81,000 81,000 Vulnerability Testing & Reporting 30,000 30,000
Plant and Equipment 0 Works - Front End Loader 150,000 150,000 Works - Concrete Saw 5,000 5,000 Works - Hino Ranger PRO9 Tipper Truck 174,000 174,000 Works - Trailer Tandem for Skid Steer Loader 25,000 25,000 0 Parks and Reserves 0 Parks Construction 0 Perry Lakes Skate Park Stage 2 150,000 150,000 Rutter Park Improvements 309,000 309,000 0 Sportsgrounds Construction 0 City Beach Oval (South) - Playground with Shade 80,000 80,000 Henderson Park - Improvements (Playground etc) 45,500 45,500 0
______Page 6.4 Town of Cambridge Carried Forward Items Surplus Reserve Endow Other Total Lands $$$$$
Ocean Beaches Construction 0 Floreat Beach Park - Boardwalk Upgrade 54,000 54,000 Ocean Beach - Shower Facilities Path 7 42,000 42,000 Ocean Beach - Shower Facilities Path 16 42,000 42,000
Road Works Grantham / Harborne - Intersection safety 244,000 420,000 664,000 Grantham St. Pedestrian Crossing at Essex St #2 94,000 94,000 Holland St - Install two Plateaux and remove chicane 40,000 40,000 Railway Parade - Crossing at Kerr St 7,500 7,500 Salvado/Selby St - Improve verge adjacent Wembley Sports Park 30,000 30,000 Streetscaping Cambridge St - Northwood to Kerr 22,500 22,500 The Boulevard - Durston to Templetonia Final Median Extension. 59,500 59,500 Underwood/Brookdale/Brockway - Nedlands 50,000 50,000
Laneways 0 Loveridge Lane 130,000 130,000 Waddington Lane 185,000 185,000 0 Road Surfacing 0 The Boulevard (Durston to Templetonia) 173,500 117,500 291,000 MacEwan St (Oxford - Loftus) 0 0 Crofts Lane 199,000 199,000 0 Drainage 11 Clanmel Road - design 16,000 16,000 11-21 Harborne Street - design 25,000 25,000 14 Chipping Road - design and construct 84,000 84,000 330 Railway Parade - Increase pipe size 73,000 73,000 417-422 Cambridge Street - design 17,500 17,500 77 and 79 McCourt Street - design and construct 22,500 22,500 Cambridge/Selby St - Underground sump 63,000 63,000 Drainage Pipe and Pit Rehabilitation 92,000 92,000 Keane St - Drainage Improvement 33,000 33,000 Woolwich Street/McCourt Street Drainage Sump 22,000 22,000 0 Footpaths Tumut Road - (Oceanic - Windara) 14,000 14,000 Brookdale St (Oceanic Dr - Bus Stop) East 8,000 8,000 Kimberley St (Cambridge - Railway) E 12,000 12,000 St Leonards Av (Cambridge St - Railway Pde) West 27,500 27,500 Tumut Road Crossover 5,000 5,000 Wise St (Gregory St - Harborne St) North 13,000 13,000 Wise St (Harborne St - Daglish St) North 7,000 7,000 Perry Lakes (Meagher Drive) 48,000 48,000 0 Total Capital 3,137,000 687,500 130,000 587,500 4,542,000
Total Carried Forwards - Expenditure 3,429,500 704,500 130,000 627,500 4,891,500
______Page 6.5 Town of Cambridge Disposal of Assets Asset Asset Regn/ Cost Purchase Accum Written Estimated Gain (Loss) Gain/ Description Type Plant No. Centre Cost Depn Down Val. Proceeds (Loss) $$ $$ $
Governance Governance Management Jeep Grand Cherokee CRD CF/PLT P0238 Gov 50,100 (29,100) 21,000 35,500 14,500 0 14,500 Toyota Rav4 PLT P0331 Gov 28,900 (8,400) 20,500 17,500 0 (3,000) (3,000) Mazda 6 Atenza PLT P0284 Gov 44,800 (20,300) 24,500 27,000 2,500 0 2,500 123,800 (57,800) 66,000 80,000 17,000 (3,000) 14,000 Administration General Honda CRV Vti Navi CF/PLT P0249 Adm 28,200 (14,200) 14,000 17,000 3,000 0 3,000 28,200 (14,200) 14,000 17,000 3,000 0 3,000 Finance General Mazda 3 SP25 GT PLT P0330 Fin 29,100 (4,100) 25,000 17,500 0 (7,500) (7,500) 29,100 (4,100) 25,000 17,500 0 (7,500) (7,500)
181,100 (76,100) 105,000 114,500 20,000 (10,500) 9,500 Law Order and Public Safety Ranger Services - Other Subaru XV CVT 2.0i CF/PLT P0278 Ranger 27,200 (5,200) 22,000 15,000 0 (7,000) (7,000) Subaru Forester 2.5i PLT P0248 Ranger 28,300 (3,800) 24,500 17,000 0 (7,500) (7,500) 55,500 (9,000) 46,500 32,000 0 (14,500) (14,500) Compliance Toyota Corolla Ascent PLT P0247 Comp 18,700 (2,700) 16,000 11,000 0 (5,000) (5,000) Toyota Corolla Ascent PLT P0294 Comp 19,400 (8,900) 10,500 11,500 1,000 0 1,000 38,100 (11,600) 26,500 22,500 1,000 (5,000) (4,000)
93,600 (20,600) 73,000 54,500 1,000 (19,500) (18,500) Health Health Toyota Corolla PLT P0292 Health 19,400 (3,400) 16,000 11,500 0 (4,500) (4,500) 19,400 (3,400) 16,000 11,500 0 (4,500) (4,500) Education and Welfare Cambridge Senior Services Holden Captiva CF/PLT P0251 CSS 24,800 (3,300) 21,500 18,000 0 (3,500) (3,500) 24,800 (3,300) 21,500 18,000 0 (3,500) (3,500)
24,800 (3,300) 21,500 18,000 0 (3,500) (3,500) Community Amenities Waste Management Subaru Forester XT PLT P0282 Waste 41,900 (19,400) 22,500 25,000 2,500 0 2,500 41,900 (19,400) 22,500 25,000 2,500 0 2,500 Planning Kia Sorento PLT P0334 Plan 43,600 (18,600) 25,000 26,000 1,000 0 1,000 43,600 (18,600) 25,000 26,000 1,000 0 1,000
85,500 (38,000) 47,500 51,000 3,500 0 3,500 Recreation & Culture Bold Park Aquatic Centre Ford PX Ranger XL S/Cab PLT P0283 AQU 21,300 (9,800) 11,500 13,000 1,500 0 1,500 21,300 (9,800) 11,500 13,000 1,500 0 1,500 Library Subaru Liberty 2.5i PLT P0287 Lib 28,100 (13,100) 15,000 17,000 2,000 0 2,000 28,100 (13,100) 15,000 17,000 2,000 0 2,000
49,400 (22,900) 26,500 30,000 3,500 0 3,500 Other Property & Services Parks Overhead Mazda 6 PLT P0286 Park OH 30,200 (7,200) 23,000 18,000 0 (5,000) (5,000) Toyota Corolla Ascent PLT P0290 Park OH 19,400 (4,400) 15,000 11,500 0 (3,500) (3,500) 49,600 (11,600) 38,000 29,500 0 (8,500) (8,500) Works Overhead ` Ford Ranger Dual Cab 4x2 CF/PLT P0216 Work OH 27,900 (14,400) 13,500 16,500 3,000 0 3,000 Mitsubishi Triton S/Cab 4x2 CF/PLT P0235 Work OH 25,600 (13,100) 12,500 15,500 3,000 0 3,000 Holden Cruze PLT P0279 Work OH 19,000 (6,500) 12,500 11,000 0 (1,500) (1,500) Subaru Forester 2.5i PLT P0289 Work OH 28,000 (4,500) 23,500 12,000 0 (11,500) (11,500) 100,500 (38,500) 62,000 55,000 6,000 (13,000) (7,000) Parks Plant Operations Toyota Hilux Single Cab 4x4 CF/PLT P0277 Parks 39,300 (10,800) 28,500 17,000 0 (11,500) (11,500) Ford Ranger Single Cab 4x2 CF/PLT P0260 Parks 18,700 (9,700) 9,000 13,000 4,000 0 4,000 Holden Calorado S/Cab 4x4 CF/PLT P0242 Parks 29,200 (14,700) 14,500 13,000 0 (1,500) (1,500) Ford Ranger 4x4 CF/PLT P0245 Parks 29,100 (14,600) 14,500 15,000 500 0 500
Ford Ranger crew Cab 4x2 PLT P0311 Parks 19,000 (2,500) 16,500 11,500 0 (5,000) (5,000) Ford PX Ranger 4x2 PLT P0285 Parks 19,500 (2,500) 17,000 11,500 0 (5,500) (5,500) Ride on Mower P&E P0225 Parks 15,000 (3,992) 11,000 7,000 0 (4,000) (4,000) 12" Chain Saw P&E P0300 Parks 872 (667) 200 0 (200) (200) 12" Chain Saw P&E P0302 Parks 872 (636) 200 0 0 (200) (200) 12" Chain Saw P&E P0304 Parks 872 (636) 200 0 (200) (200) 12" Chain Saw P&E P0305 Parks 872 (636) 200 0 (200) (200) 12" Chain Saw P&E P0306 Parks 872 (636) 200 0 0 (200) (200) Pole Saw P&E P0303 Parks 809 (786) 0 0 000 Pole Saw P&E P0309 Parks 809 (786) 0 0 000 Pole Saw P&E P0310 Parks 809 (786) 0 000 Spare Deck for Ride-On Mower P&E P0307 Parks 4,825 (2,844) 2,000 0 0 (2,000) (2,000) Spare Deck for Ride-On Mower P&E P0305 Parks 4,825 (2,844) 2,000 0 0 (2,000) (2,000) 186,236 (70,050) 116,000 88,000 4,500 (32,500) (28,000) Works Plant Operations Ford Ranger PX XL Supercab CF/PLT P0280 Works 26,984 (2,498) 24,500 15,000 0 (9,500) (9,500) Holden Colorado D/Cab 4x2 CF/PLT P0244 Works 29,400 (14,900) 14,500 15,000 500 0 500 Hino Ranger PR09 Tipper Truck CF/P&E P5113 Works 50,000 (24,983) 25,000 27,000 2,000 2,000 Front End Loader CF/P&E P3004 Works 19,001 (4,001) 15,000 20,000 5,000 0 5,000 Trailer Tandem for Skid Steer Loader CF/P&E P4004 Works 18,123 (18,123) 0 1,000 1,000 0 1,000 143,508 (64,505) 79,000 78,000 8,500 (9,500) (1,000)
______Page 6.6 Town of Cambridge Disposal of Assets Asset Asset Regn/ Cost Purchase Accum Written Estimated Gain (Loss) Gain/ Description Type Plant No. Centre Cost Depn Down Val. Proceeds (Loss) $$ $$ $
Building Management Hyundai i30 PLT BldgMgmt 25,500 (4,500) 21,000 17,500 0 (3,500) (3,500) 25,500 (4,500) 21,000 17,500 0 (3,500) (3,500) Asset Management Subaru XV CVT 2.0i PLT P0291 AssetMgmt 27,200 (5,200) 22,000 16,500 0 (5,500) (5,500) 27,200 (5,200) 22,000 16,500 0 (5,500) (5,500) Other Property Holden Calais VF PLT P0288 41,600 (10,100) 31,500 27,000 0 (4,500) (4,500) Perry Lakes Land Sales 27,363,000 0 27,363,000 30,418,000 4,055,000 0 4,055,000 Catalina Estate Land Sales Land 651,000 651,000 2,273,000 1,622,000 0 1,622,000 St John Woods Land 0 10,500,000 10,500,000 0 10,500,000 000 28,055,600 (10,100) 28,045,500 43,218,000 16,177,000 (4,500) 16,172,500
28,588,144 (204,456) 28,383,500 43,502,500 16,196,000 (77,000) 16,119,000
Total 29,041,944 (368,756) 28,673,000 43,782,000 16,224,000 (115,000) 16,109,000
______Page 6.7 Contributions/Grants for Town of Cambridge the Development of Assets Budget 2016/2017 $
Education & Welfare Capital Grant Paragolfer (all terrain special mobility device) and trailer 24,000 24,000 Community Amenities Rebate Building Energy Efficiency Program 22,000
Capital Grant Waste Authority - Waste Bins 116,000
Capital Contribution Development Contributions 60,000 198,000 Recreation and Culture Capital Grant Department of Sports and Recreation - CSRFF Wembley Sports Park Pavilion 250,000 Perry Lakes Skate Park floodlight - Stage 2 42,000 Perry Lakes Skate Park - Stage 2 307,000 599,000 Capital Contribution Cambridge Scouts & Girl Guides Association Cambridge Scouts & Girl Guides Hall Additions 50,000
Main Roads Fred Burton Park West Coast Highway Median- Replace Irrigation System 104,000 154,000 Transport Capital Grant Main Roads Western Australia (MRWA) - Rehabilitation Drabble Road (Brompton to Peasholm) 57,000 Grantham Street (Kirkdale to The Boulevard) 75,500 Jersey Street (Grantham to Cambridge) 191,500 Lake Monger Drive Eastbound (Kimberley to Freeway) 89,000 Lake Monger Drive Westbound (Kimberley to 120m east) 47,000 Oceanic Drive (Howtree to Brookdale) 30,500 Rochdale Road (230m east of WCH to Wollaston) 69,000 Selby Street (The Boulevard to Ruislip) 90,000 Selby Street Northbound (Cambridge to The Boulevard) 36,000 Selby Street Southbound (Cambridge to The Boulevard) 36,000 The Boulevard (Durston to Templetonia) 117,500 839,000 Main Roads Western Australia (MRWA) - Blackspots Cambridge St/Gregory St Intersection - Install traffic island with pedestrian refuge 20,000 Grantham St/Marlow St Intersection - Install traffic with stop signage 14,000 Grantham / Harborne - Intersection safety 420,000 Loftus St/MacEwan St - Install seagull island 14,000 Bold Park Dr/Oceanic Dr - Install splitter island (Potential 100% Fed Grant) 23,000 Oceanic Dr/Marapana Rd - Install traffic islands 73,000 564,000 Roads to Recovery Northwood Street (Cambridge to Lake Monger) 320,000 Gregory Street (Dodd to Lake Monger) 253,000 Northwood St (Cambridge St to Woolwich St) - Profile pavement 18,000 591,000
Total Contributions to Town Assets 2,969,000
______Page 6.8 Town of Cambridge Employee Expenses
Cost Centre Salaries Super Workers Training Car Fringe Uniform/ Other Total Comp Allowance Benefits Tax Clothing Budget $$$$$ $$$$
General Purpose Funding Financial Services - Rates 208,200 26,400 5,100 1,900 1,300 600 243,500 208,200 26,400 5,100 1,900 0 1,300 600 0 243,500
Governance Members Support Services 162,500 19,400 3,900 1,400 3,400 400 191,000 Governance Management 526,100 67,200 12,800 5,300 14,700 900 627,000 Human Resources 265,900 37,300 6,500 2,700 6,500 600 50,000 369,500 Admin - General 78,300 11,100 1,900 2,000 3,700 0 97,000 Admin - Customer Services (Admin) 318,100 36,700 7,600 4,200 1,100 1,800 369,500 Admin - Records 233,300 28,700 5,600 4,200 1,100 600 273,500 Financial Services - General 355,100 41,500 8,500 3,500 5,100 800 414,500 Financial Services - Purchasing/Accounts 203,700 24,400 4,900 2,200 1,300 500 237,000 Financial Services - Payroll 141,700 16,900 3,400 1,300 1,300 400 165,000 Information Systems 421,900 47,500 10,100 16,900 0 3,700 900 501,000 2,706,600 330,700 65,200 43,700 0 41,900 6,900 50,000 3,245,000
Law, Order & Public Safety Animal Control 125,300 14,800 3,000 1,000 1,000 900 146,000 Ranger Services - Other 125,000 15,000 3,000 1,400 1,700 900 147,000 Compliance 293,200 31,600 7,000 3,000 8,100 600 343,500 Community Safety 44,400 4,400 1,000 200 300 200 50,500 587,900 65,800 14,000 5,600 0 11,100 2,600 0 687,000
Health Health 276,800 29,000 6,600 2,700 600 800 316,500 276,800 29,000 6,600 2,700 0 600 800 0 316,500
Education & Welfare Cambridge Senior Services - HACC 825,500 95,800 19,900 4,800 24,000 7,400 4,600 982,000 Welfare Services 48,900 4,900 1,200 700 300 0 56,000 Youth Services 183,900 20,500 4,400 1,600 1,000 600 212,000 1,058,300 121,200 25,500 7,100 24,000 8,700 5,200 0 1,250,000
Community Amenities Waste Management 278,600 34,600 6,700 2,700 4,200 700 327,500 Planning 760,800 81,300 18,100 7,200 9,000 2,100 878,500 Sustainability 156,900 22,200 3,900 1,400 1,700 400 186,500 Travelsmart 1,196,300 138,100 28,700 11,300 0 14,900 3,200 0 1,392,500
Recreation & Culture Wembley Community Centre 84,400 8,800 2,000 700 300 300 96,500 Leederville Town Hall 30,300 3,000 700 0 34,000 The Boulevard Centre 165,000 22,200 4,100 1,700 1,000 1,000 195,000 Bold Park Aquatic Centre 1,142,400 112,300 27,300 11,000 3,000 10,000 1,306,000 Bold Park Aquatic Centre - Swim School 0 Clubs - Leased Premises 63,700 6,000 1,500 800 0 72,000 Wembley Golf Course - Operations 518,000 53,000 12,500 5,000 500 589,000 Wembley Golf Course - On Costs 128,000 89,000 19,000 11,000 8,000 255,000 Wembley Golf Course - Overheads 110,000 16,000 3,000 1,000 7,000 1,000 138,000 Wembley Golf Course - Administraton 477,800 47,800 9,900 2,500 10,000 500 548,500 Wembley Golf Course - Driving Range 215,000 21,500 3,000 1,000 500 241,000 Wembley Golf Course - Pro Shop 400,000 40,000 10,000 6,000 4,000 0 460,000 Wembley Golf Course - Hospitality 0 Wembley Golf Course - Miniature Golf 56,000 8,000 1,000 1,000 66,000 Recreation Services 278,800 29,200 6,700 2,900 3,600 800 322,000 Cambridge Library 1,135,000 125,900 27,200 10,900 8,600 4,900 1,312,500 Quarry Amphitheatre 182,300 18,700 4,300 1,400 1,000 800 208,500 4,986,700 601,400 132,200 55,900 0 34,500 33,300 0 5,844,000
Transport Depot 122,300 14,800 3,000 1,100 300 141,500 Parking Control 696,600 80,600 16,700 7,000 6,100 6,500 813,500 818,900 95,400 19,700 8,100 0 6,100 6,800 0 955,000
Economic Services Swimming Pool Inspection 17,700 1,900 400 400 600 0 21,000 Building Control 279,500 30,100 6,600 2,800 7,700 800 327,500 297,200 32,000 7,000 3,200 0 8,300 800 0 348,500
Other Property & Services Works & Engineering - On Costs 96,300 67,000 14,800 40,200 7,200 225,500 Works & Engineering - Overheads 626,700 73,600 15,100 6,300 18,900 1,400 5,000 747,000 Parks & Landscape - On Costs 218,700 168,900 31,500 25,400 16,000 460,500 Parks & Landscape - Overheads 582,100 66,700 13,900 5,500 17,600 1,200 5,000 692,000 Property Management 391,700 49,100 9,500 3,900 18,100 700 473,000 Building Management 153,000 18,800 3,800 1,500 5,500 400 183,000 Asset Management 252,400 29,100 6,100 2,700 3,200 500 294,000 2,320,900 473,200 94,700 85,500 0 63,300 27,400 10,000 3,075,000
Total 14,457,800 1,913,200 398,700 225,000 24,000 190,700 87,600 60,000 17,357,000
Allocated to Works and Services Jobs Works Operations 450,600 000 0 518,500 Parks Operations 873,600 000 0 1,076,700 Wembley Golf Course - course 573,000 000 0 614,800 1,897,200 00000002,210,000
16,355,000 1,913,200 398,700 225,000 24,000 190,700 87,600 60,000 19,567,000
______Page 6.9 Town of Cambridge Information Systems Budget
Cost Budget Est. Actual Budget Service Description Centre 2015/2016 30 June 16 2016/2017 $$ $
Software Maintenance IT Technical Consultancy Support Information Systems 10,000 10,000 NetApps Support Consultancy Information Systems 10,000 10,000 Technology One Technical Support Consultancy (Virtual) Information Systems 10,000 10,000 Website Support - Seamless Subscription Information Systems 10,000 10,310 12,000 TechOne (Finance One/Proclaim) Consulting * Information Systems 74,000 Track-It! Continuous Support Information Systems 1,392 NetApps Maintenance Information Systems 25,780 Forcepoint Triton/Websense Information Systems 17,007 40,000 54,488 116,000
AssetFinda Hosting Asset Infrastructure Mgt 7,000 4,140 7,000 DMS Technical Support Asset Information Systems 10,500 3,000 8,000 Asset Finda Consulting and support Asset Infrastructure Mgt 13,500 2,975 5,000 31,000 10,115 20,000
Total Software Maintenance 71,000 64,603 136,000
Software Licenses Backup & Replication Information Systems 4,000 10,000 Interplan Annual Licence Information Systems 25,000 12,807 McAfee Security Suite Information Systems 10,000 10,000 Phone System Support & Maintenance Information Systems 10,000 Software Licences (Various) Information Systems 97,500 19,227 10,000 Back up Software from Symantec to Veem (Nimble) Information Systems 20,000 Adobe Acrobat 11 upgrade to Adobe DC Professional Information Systems 5,000 Technology One Annual Support & Maintenance Information Systems 50,000 49,426 55,000 Telstra BCM Maintenance (WCC/Admin/Library) Information Systems 10,000 3,695 5,000 TrackIT Help Desk Software Information Systems 5,000 5,000 VMware Workstation Bundle Licence and Support Information Systems 4,000 4,000 Websense Email Filtering Information Systems 9,000 9,000 Websense Web Filtering Information Systems 11,000 11,000 225,500 114,946 154,000
Adobe Creative Cloud Dreamweaver Cambridge Library 121 500 Bibliotheca kiosks/security gate maintenance Cambridge Library 5,200 5,040 5,200 Choice Online Cambridge Library 200 131 200 Computer School Cambridge Library 800 850 800 Library Wiki Cambridge Library 100 100 NetLoan Maintenance (Library) Cambridge Library Cambridge Library 4,000 4,010 4,000 One Click Digital Cambridge Library 5,500 3,960 5,500 Transparent Languages Online Cambridge Library 2,000 2,000 WA Newspapers Online Cambridge Library 1,700 1,700 Worldshare annual maintenance/support (Library) Cambridge Library Cambridge Library 19,500 17,664 19,500 Smedia Subscription Renewal Cambridge Library 1,500 39,000 41,016 39,500
FME License Asset Infrastructure Mgt 1,000 780 1,000 Landgate SLIP Licence Asset Infrastructure Mgt 3,200 4,238 3,000 Map Info Licenses Asset Infrastructure Mgt 15,000 2,126 16,000 Landgate Imagery Asset Infrastructure Mgt 7,800 4,405 8,000 Public Intramap Asset Infrastructure Mgt 8,000 6,570 8,000 AssetFinda Asset Infrastructure Mgt 18,000 14,340 19,000 DMS Intramaps Licenses Asset Infrastructure Mgt 15,000 14,600 15,500 Nearmaps Asset Asset Infrastructure Mgt 15,500 17,550 16,000 Roads Module Asset Finda 7,800 83,500 72,409 86,500
ECM Document Management Document Management 23,000 Trapeze Software for Records Management Document Management 2,000 1,968 2,000 25,000 1,968 2,000
RMS Licence maintenance/support Recreation Administration 2,000 1,737 2,000 Adobe Creative Clouds x1 Recreation Administration 1,000 431 1,000 3,000 2,168 3,000
Adobe Creative Clouds x2 Corporate Communications 2,000 337 2,000 Profile ID - Subscription Admin Customer Service 9,000 9,000 9,000 Trapeze Annual Support Licence Planning 3,000 2,806 RMS Licence maintenance/support Wembley Community Centre 2,000 1,737 2,000 RMS Licence maintenance/support Boulevard Centre 2,000 1,737 2,000 RMS Licence maintenance/support Quarry Amphitheatre 2,000 1,992 2,000 SMS Software Maintenance Cambridge Senior Services 5,500 6,403 6,500 Adobe Creative Clouds x6 Youth Centre 15,000 154 21,000 Deep Freeze Enterprise Maintenance Youth Centre 500 Ticket Machine Software hosting - Shiblon Parking Control 35,000 40,138 Ticket Machine Software hosting - Skidata Parking Control 0 Software Licence Wembley Golf Course 1,004 1,500 GPS network subscription for survey Works Overheads 3,500 3,261 3,500 POS Maintenance & Support Bold Park Aquatic Centre 20,000 Total Software Licenses 455,000 301,073 355,000
______Page 6.10 Town of Cambridge Information Systems Budget
Cost Budget Est. Actual Budget Service Description Centre 2015/2016 30 June 16 2016/2017 $$ $
Information Systems Data Communication Internet Charges The Boulevard Centre 8,000 11,198 12,000 Internet Charges Wembley Golf Course 8,000 7,105 7,000 Internet Charges Cambridge Senior Serivces 6,000 5,044 6,000 Internet Charges Youth Centre 6,000 5,044 6,000 Internet Charges Library 16,000 13,000 16,000 Internet Charges Depot 13,500 13,500 13,500 Internet Charges Information Systems 25,000 23,917 25,000 Internet Charges Quarry Amphitheatre 500 182 500 Internet Charges Bold Park Aquatic Centre 11,000 15,281 18,000 Total Information Systems 94,000 94,271 104,000
Equipment Maintenance UPS Maintenance Information Systems 5,000 4,645 10,000 Sonicwall Fire Wall Support Information Systems 5,000 6,000 Repairs to damaged/worn peripheral devices Information Systems 1,000 1,000 Ruckus Maintenance and Support Information Systems 406 1,000 Server Warranty Extension Information Systems 16,000 Enterprise Switch Support & Maintenance Information Systems 12,000 Total Equipment Maintenance 11,000 16,611 46,000
Miscellaneous Items Auto Civil CAD/Support Group NAMS Asset Management Support Group 6,500 3,951 6,500 6,500 3,951 6,500
Total Information Systems Operating Budget 637,500 480,510 647,500
______Page 6.11 Town of Cambridge 2016/2017 Building Maintenance Budget Cost General Cleaning Utilities Security Building Council Budget Code Description Mtce Insurance Rates/Waste 2016/2017
3151 3163 3167 3181 2562 2640 Community Recreational Faciltiies B0405 City of Perth Surf Lifesaving Club 3,000 0 7,500 0 10,500 B0406 Floreat Surf Life Saving Club 26,000 00 05,500 0 31,500 B0407 City Beach Surf Riders Association Shed 1,000 00 0 0 1,000 B0430 Jersey Street (YMCA) Out of School Care 7,000 0 1,800 0 700 0 9,500 B0564 Matthews Netball Facility 15,000 00 07,500 0 22,500 B0565 City Beach Oval Pavillion 11,000 00 02,000 0 13,000 B0566 Perry Lakes Scouts & Guides Hall 6,000 00 02,000 0 8,000 B0567 City Beach Civic Centre 12,000 00 03,000 0 15,000 B0569 Sydney Cheek Pavilion - Floreat Oval 7,000 0 7,000 0 3,000 0 17,000 B0570 Leederville Bowling Facility 11,000 00 03,000 0 14,000 B0571 Lake Monger Bowling Facility 20,000 00 04,500 0 24,500 B0572 Floreat Oval Croquet Facility 6,000 0 2,000 0 1,500 0 9,500 B0573 Frinton Avenue Tennis Facility (City beach tennis) 10,000 00 01,500 0 11,500 B0574 Birkdale Street Tennis Facility (Floreat tennis) 6,000 00 03,000 0 9,000 B0575 Floreat Oval Tennis Facility (Reabold tennis) 6,000 00 04,000 0 10,000 B0576 Floreat Oval Bowling Facility 13,000 00 07,000 0 20,000 B0577 Pat Goodridge Pavilion 10,000 00 0500 0 10,500 B0578 Alderbury Sportsground Pavilion 11,000 00 01,500 0 12,500 B0582 Holyrood Park Pavilion 9,000 2,000 1,100 0 400 1,500 14,000 190,000 2,000 11,900 0 58,100 1,500 263,500 Public Conveniences B0402 City Beach Park - Toilets/Changerooms 20,000 120,000 40,000 0 3,000 0 183,000 B0404 Central City Beach Toilets/Changerooms 30,000 15,900 23,000 0 100 0 69,000 B0408 South City Beach Toilets/Changerooms 1,000 0 1,000 0 500 0 2,500 B0409 Floreat Beach Toilets/Changerooms 20,000 15,400 7,500 0 1,100 0 44,000 B0435 Alderbury Sportsground Toilet & Changeroom 12,000 10,000 11,000 0 2,500 0 35,500 B0436 City Beach Oval Toilet & Changeroom 6,000 8,000 1,000 00 015,000 B0437 Floreat Oval Toilet & Changeroom 2,000 4,000 2,500 00 08,500 B0438 Grantham Park Toilet & Changeroom 5,000 6,000 1,200 0 300 0 12,500 B0439 Henderson Park Toilet & Changeroom 8,000 7,100 3,500 0 900 0 19,500 B0440 McLean Park Toilet & Changeroom 5,000 5,800 1,500 0 1,200 0 13,500 B0441 Pat Goodridge Park Toilet & Changeroom 7,000 7,500 1,500 0 1,000 0 17,000 B0444 Dodd St Toilets 5,000 7,700 1,500 0 300 0 14,500 B0450 Perry Lakes Reserve Toilets 5,000 8,000 2,000 00 015,000 B0451 Lake Monger Drive Toilets & Gregory St Depot 7,000 8,300 4,500 0 700 0 20,500 B0452 Cowden Park Toilets 5,000 7,800 1,200 00 014,000 138,000 231,500 102,900 0 11,600 0 484,000 Town Commercial B0426 Wembley Golf Course - Hospitality 25,000 25,000 0013,000 0 63,000 B0814 City Beach Commercial Precinct - Public Open Space 25,000 25,000 B1814 City Beach Commercial Precinct - Tenancy A 48,800 8,200 0 5,500 5,500 68,000 B2814 City Beach Commercial Precinct - Tenancy B 24,500 4,200 0 2,800 2,800 34,300 B3814 City Beach Commercial Precinct - Tenancy C 15,500 2,600 0 1,700 1,700 21,500 B0595 South City Beach Kiosk - Bldg Mtce 1,000 00 0500 0 1,500 B0596 Floreat Beach Kiosk - Bldg Mtce 5,000 0 1,000 0 1,000 0 7,000 144,800 25,000 16,000 0 24,500 10,000 220,300 Town Operational B0420 Depot - Building 22,000 20,000 25,000 17,700 3,300 0 88,000 B0421 Administration Centre - Building 120,000 91,000 100,000 13,600 19,400 3,000 347,000 B0551 City Beach Oval Gardeners Shed 900 00 0100 1,000 B0552 Floreat Oval Gardeners shed 1,000 00 0 0 01,000 B0601 Beecroft Park Gardeners shed 2,000 00 0 0 02,000 145,900 111,000 125,000 31,300 22,800 3,000 439,000 Town Recreational and Cultural Facilities B0400 Bold Park Aquatic Centre - Building 46,000 7,000 215,500 14,500 12,500 295,500 B0410 Wembley Community Centre - Building 51,500 50,000 29,000 500 6,000 2,500 139,500 B0411 Leederville Town Hall - Building 8,800 7,000 5,200 1,000 22,000 B0413 Quarry Amphitheatre - Building 32,000 13,000 2,100 1,900 6,000 55,000 B0415 The Boulevard Centre - Building 31,000 34,500 48,000 5,000 8,500 2,000 129,000 B0416 Youth Centre - Building 6,000 9,000 3,500 900 600 500 20,500 B0425 Wembley Golf Course - Concourse 0 0 B0427 Wembley Golf Course - Professional Shop 13,000 18,000 2,000 10,000 5,000 48,000 B0428 Wembley Golf Course - Depot/Office 5,100 4,300 1,000 2,600 0 13,000 B0429 Wembley Golf Course - Driving Range 31,000 24,000 1,000 1,000 13,000 0 70,000 B0510 Cambridge Library - Building 50,000 29,000 55,000 5,000 14,000 2,000 155,000 B0810 City Beach Lookout Tower 5,000 00005,000 279,400 175,800 374,000 25,500 71,300 26,500 952,500
898,100 545,300 629,800 56,800 188,300 41,000 2,359,300
______Page 6.12 Town of Cambridge Non-Capital Works C'Fwd Res/ELA Budget Funding Funded by 2016/2017 2016/2017 2016/2017 Amt Rates $$$$$
Bold Park Aquatic Centre Replace Bi Carb line to both pools 2,000 2,000 0 2,000 0 2,000
Ocean Beaches Beaches and dunes - Dune rehabilitation 10,000 10,000 City Beach Park - Investigate damage to southern Toodyay Stone Wall 10,000 10,000 0 20,000 0 20,000
Sports Grounds Alderbury Sportsground Reserve Needs Assessment 50,000 50,000 City Beach Oval - Modify irrigation System 7,000 7,000 City Beach Oval - Replace drinking fountain 7,000 7,000 McLean Park Replace Match Wicket Surface 5,000 5,000 Various sportsgrounds - Renovate active turf areas 35,000 35,000 0 104,000 0 104,000
Parks Arboricultural risk management tree works 30,000 30,000 Beecroft Park Improvement Concept Plans CF 4,000 (4,000) 0 Calibrate water meters of irrigation bores (On-going) 25,000 25,000 Dumfries Park Replace Irrigation Cubicle 5,000 5,000 Feral Animal Control 5,000 5,000 Fortview Park Replace Irrigation Cubicle 5,000 5,000 Ground Water Monitoring (All irrigation bores) (On-going) 16,000 16,000 Harborne Playground Replace Irrigation Cubicle 5,000 5,000 Irrigation Central Control Replace 2G Modems with 3G 53,000 53,000 Jubilee Park - Repair Playground 10,000 10,000 Lake Monger Reserve - Arboricultural Risk Management Tree Works 15,000 15,000 Lake Monger Reserve - Follow up planting rehabilitation stages 1, 2, 3 30,000 30,000 Lake Monger Reserve - Install Link Path 6,000 6,000 Lake Monger Reserve - Management of Rehabilitated Zones Contribution 40,000 (26,000) 14,000 Lake Monger Reserve - Produce rehabilitation plan for South West Island (Stage 4 of 6) 20,000 20,000 Lake Monger Reserve - Replace Damaged path Dodd Street toilets 15,000 15,000 Lake Monger Reserve - Replace Drinking Fountain (x3) 24,000 24,000 Lake Monger Reserve - Replace electrical cubicles (x2) 16,000 16,000 Lake Monger Reserve - South West Island weed control (Stage 4 of 6) 30,000 30,000 Leederville Memorial Park - Replace electrical cubicle 8,000 8,000 McCourt Park - Replace electrical cubicle 8,000 8,000 Parks - Remark Car Park Bays and minor repairs 10,000 10,000 Perry Lakes Reserve - Arboriculture/Tree planting Risk Management Works 25,000 25,000 Playground shade sail structure risk management assessment 5,000 5,000 Playground soft fall area risk management assessment 5,000 5,000 Public Open Space Tree Inventory CF 88,000 (88,000) 0 Repair damaged shade sails at playgrounds 20,000 20,000 Replace playground sand/minor play items 15,000 15,000 Treat Bores for Iron Bacteria 16,000 16,000 Upgrade Garden Beds 8,000 8,000 Winmarley Park - Repair Playground 10,000 10,000 0 572,000 (118,000) 454,000
Wembley Golf Course Bore & Pump Maintenance Com Res 60,000 (60,000) 0 External Course Toilets Com Res 10,000 (10,000) 0 Lake Maintenance Com Res 8,000 (8,000) 0 Lightning Guard Com Res 18,000 (18,000) 0 Rust Removal - Driving Range Infrastructure Com Res 10,000 (10,000) 0 0 106,000 (106,000) 0
Road Infrastructure Local Bike Plan Review CF/Grant 80,000 (80,000) Drainage Assessment & Inspection (CCTV) CF 75,500 (45,500) 30,000 Repair to roundabout bitumen - entrance to Reabold Tennis Club (Floreat Oval) 3,000 3,000 0 158,500 (125,500) 33,000 Road Reserves Holyrood Street - Ficus Trees Risk Management 30,000 30,000 Kirkdale Street median tree planting (Rannoch - Lothian) 10,000 10,000 The Boulevard (Alkoomie - Empire) install Ecozone Stage 1of7 30,000 30,000 Treescape Plan - Pine/Ficus/Palm Trees Management 70,000 70,000 Treescape Plan – Priority and Precinct Streets Planting Programs 60,000 60,000 Upgrade Garden Beds 8,000 8,000 0 208,000 0 208,000
______Page 6.13 Town of Cambridge Non-Capital Works C'Fwd Res/ELA Budget Funding Funded by 2016/2017 2016/2017 2016/2017 Amt Rates $$$$$
Buildings Community Leased Buildings Alderbury Sportsground Pavilion - Electrical Cable upgrade Club Res 15,000 (15,000) 0 Cambridge Bowling Club - Update roof access and anchor points Club Res 2,500 (2,500) 0 Cambridge Croquet Facility - Replace steelwork to shelters & repaint Club Res 5,000 (5,000) 0 Cambridge Croquet Facility - Update roof access and anchor points Club Res 2,500 (2,500) 0 Cambridge Scouts Hall - Update roof access and anchor points Club Res 2,500 (2,500) 0 City Beach Civic Centre - Replace switchboard has ACM Club Res 10,000 (10,000) City Beach Tennis Club - Need Analysis and Feasibility Study Contribution 20,000 (10,000) 10,000 FSLSC - Refurbish First Aid Room - carpet,painting etc CF/Club Res 14,000 (14,000) FSLSC - Replace Doors (Lookout Tower,Medical room & External Door) CF/Club Res 3,000 (3,000) Jersey Street (YMCA) Out of School Care - Installation of flooring to toilet areas Asset Res 12,000 (12,000) Jersey Street (YMCA) Out of School Care - Replace shade sails Asset Res 5,000 (5,000) 0 Lake Monger Bowling Facility - Replacement flooring in kitchen Club Res 15,000 (15,000) 0 Leederville Bowling Facility - Replace green edging folling removal of asbestos Club Res 10,000 (10,000) 0 Leederville Bowling Facility - Update roof access and anchor points Club Res 2,500 (2,500) 0 Reabold Tennis Club - Update roof access and anchor points Club Res 2,500 (2,500) 0
Public Conveniences Alderbury Reserve Toilet & Changeroom - Update roof access and anchor points 2,500 2,500 Central City Beach Toilets/Changerooms - Painting externally 20,000 20,000 Floreat Beach Toilets/Changerooms - Replacement female toilet doors 6,000 6,000 Lake Monger Drive Toilets & Gregory St Depot - Auto Timer locks 8,000 8,000 Lake Monger Drive Toilets & Gregory St Depot - Installation of aluminium window with insect screens 10,000 10,000 McLean Park Toilets & Changerooms - Replace doors and frames 7,000 7,000
Town Recreational and Cultural Facilities Administration Building - Reconfigure rangers work area CF 13,000 (13,000) Cambridge Library - Update roof access and anchor points 2,500 2,500 Depot - Update roof access and anchor points 2,500 2,500 Disability Access Project 20,000 20,000 Leederville Town Hall - Replace electrical switchboards 10,000 10,000 Public Open Spaces - Year 2 of Asbestos Removal Programme 100,000 100,000 Public Open Spaces - Year 4 External Lighting Electrical Maintenance & Repairs 30,000 30,000 Public Open Spaces - Year 4 Testing & Inspection Programme External Lighting 35,000 35,000 Quarry Amphitheatre - Install row "O" seating 8,000 8,000 Youth Centre - Internal Painting 8,000 8,000 0 404,000 (124,500) 279,500 Major Projects (Preliminary Work) Leederville Link Economic Feasibility & Cost Plan Area Res 250,000 (250,000) 0 Perry Lakes Water Replenishment investigation Area Res 60,000 (60,000) 0
0 310,000 (310,000) 0
Total 0 1,884,500 (784,000) 1,100,500
______Page 6.14 Town of Cambridge Depreciation Cost Centre Buildings Furniture & Plant & Infrastructure Budget Equipment Equipment 2016/2017 $$ $ $ $
General Purpose Funding Financial Services - Rates 0 500 00500 0 500 00500
Governance Members Expenses 15,500 0015,500 Governance Management 0 1,500 15,000 0 16,500 Human Resources 0 3,500 0 3,500 Administration General 0 1,200 4,300 0 5,500 Administration - Document Management 0 2,500 002,500 Financial Services - General 0 900 1,100 0 2,000 Financial Services - Purchasing/Accounts 0 1,000 001,000 Financial Services - Payroll 0 500 00500 Property Management 000 00 Information Systems 0 334,500 00334,500 Accommodation Expenses 335,300 4,200 00339,500 335,300 361,800 23,900 0 721,000
Law, Order & Public Safety Animal Control 002,500 0 2,500 Ranger Services - Other 0 700 11,300 0 12,000 Compliance 006,000 0 6,000 City of Perth SLSC 234,000 0089,000 323,000 Floreat SLSC 82,000 00 082,000 Community Safety 0 5,700 2,800 0 8,500 316,000 6,400 22,600 89,000 434,000
Health Health 005,500 0 5,500 005,500 0 5,500
Education & Welfare Cambridge Senior Services 0 2,200 19,800 0 22,000 Welfare Services 007,000 0 7,000 Youth Services 7,300 6,400 5,300 0 19,000 7,300 8,600 32,100 0 48,000
Community Amenities Waste Management 0 173,300 5,200 0 178,500 Planning 0 4,600 11,900 0 16,500 Sustainability Management 0 1,500 001,500 0 179,400 17,100 0 196,500
Recreation & Culture Wembley Community Centre 81,600 7,900 0 5,000 94,500 Leederville Town Hall 66,400 1,100 0067,500 The Boulevard Centre 102,200 14,900 4,400 20,000 141,500 Bold Park Aquatic Centre 250,000 10,500 33,700 7,300 301,500 Ocean Beaches - Building 49,000 00 049,000 Ocean Beaches - Grounds 21,500 00115,000 136,500 Clubs - Leased Premises 459,500 0 4,500 117,000 581,000 Sports Grounds - Building Mtce 168,500 00 168,500 Sports Grounds - Ground Mtce 000150,000 150,000 Parks - Building Mtce 16,000 00 16,000 Parks - Ground Mtce 00656,000 656,000 Wembley Golf Course - Operations 27,900 9,600 190,000 227,500 Wembley Golf Course - Professional Shop 30,000 1,500 0 31,500 Wembley Golf Course - Overheads 0 500 00500 Wembley Golf Course - Plant Operation Costs 000 00 Wembley Golf Course - Hospitality 296,000 8,000 00304,000 Wembley Golf Course - Driving Range 240,600 3,000 1,400 0 245,000 Recreation Services 0 1,000 9,000 0 10,000 Cambridge Library 161,200 46,800 8,500 0 216,500 Quarry Amphitheatre 110,500 2,500 1,000 3,500 117,500 2,080,900 107,300 62,500 1,263,800 3,514,500
______Page 6.15 Town of Cambridge Depreciation Cost Centre Buildings Furniture & Plant & Infrastructure Budget Equipment Equipment 2016/2017 $$ $ $ $
Transport Road Infrastructure 003,000 3,292,500 3,295,500 Road Reserves 00024,500 24,500 Depot 37,800 5,700 0 2,000 45,500 Parking Control 0067,000 0 67,000 37,800 5,700 70,000 3,319,000 3,432,500
Economic Services Building Control 0 3,000 0 3,000 003,000 0 3,000
Other Property & Services Works & Engineering - Overheads 0 7,300 32,700 0 40,000 Parks & Landscape - Overheads 005,500 0 5,500 Works & Engineering - Plant Operation Costs 00121,500 0 121,500 Parks & Landscape - Plant Operation Costs 0077,000 0 77,000 Building Management 0 500 1,500 0 2,000 Other Property 19,200 0 7,100 11,700 38,000 19,200 7,800 245,300 11,700 284,000
Total Depreciation 2,796,500 677,500 482,000 4,683,500 8,639,500
______Page 6.16 Town of Cambridge Activity Based Costing Cost Centre Governance Human Admin Admin Admin Fin Serv Fin Serv Fin Serv Information Accom Depot Total Mangmnt Resources General Cust Admin Records General Purch/Acct Payroll Systems Expenses $$$$$$$$$$$$
General Purpose Funding Financial Services - Rates 5,735 9,410 3,482 101,114 5,835 7,476 1,321 3,017 41,867 17,845 0 197,000 5,735 9,410 3,482 101,114 5,835 7,476 1,321 3,017 41,867 17,845 0 197,000
Governance Members Expenses 8,967 0 5,444 6,128 5,502 11,688 4,881 583 21,378 264,211 0 329,000 Governance Management 4,809 9,031 7,407 12,620 53,945 14,953 4,475 2,755 69,747 65,879 0 245,500 Human Resources 2,433 7,280 3,747 11,704 4,628 7,565 2,435 2,151 27,399 13,665 0 83,000 Admin - General 742 1,642 1,143 3,822 3,798 2,307 2,528 480 4,049 4,278 0 25,000 Admin - Customer Services 1,822 11,439 2,806 58,052 734 5,665 3,742 3,555 43,645 25,198 0 156,500 Admin - Records 1,139 6,021 1,754 185 4,119 3,540 0 1,760 20,325 45,765 2,609 87,000 Financial Services - General 1,623 7,936 2,500 2,420 7,895 5,048 4,568 2,294 31,598 13,595 0 79,500 Financial Services - Purch/Accts 1,154 6,979 1,777 2,489 4,182 3,587 1,028 2,168 34,299 16,314 0 74,000 Financial Services - Payroll 640 3,859 986 778 482 1,990 0 1,331 25,307 7,390 0 43,000 Information Systems 3,308 11,357 5,095 1,900 2,262 10,285 3,733 3,384 95,741 24,152 0 161,000 Accommodation Expenses 1,901 0 2,928 0 151 5,911 2,806 0 0 1,867 0 15,500 28,538 65,544 35,587 100,098 87,697 72,539 30,197 20,461 373,489 482,315 2,609 1,299,000
Law, Order & Public Safety Animal Control 1,642 3,182 997 20,365 4,477 2,140 5,286 926 5,253 2,552 0 47,000 Ranger Services - Other 1,590 2,877 965 17,664 4,170 2,072 3,167 863 5,253 2,552 0 41,000 Beach Inspections 3,609 0 2,191 333 0 4,704 0000011,000 Compliance 5,851 8,462 3,553 333 0 7,627 0 1,754 0 0 0 27,500 City of Perth SLSC 1,105 0 671 0 0 1,441 5,428 00008,500 Floreat SLSC 348 0 211 0 0 453 000001,000 Community Safety 2,629 2,572 1,596 2,795 797 3,427 1,452 933 10,403 5,914 0 32,500 16,774 17,093 10,185 41,489 9,445 21,864 15,333 4,476 20,908 11,017 0 168,500
Health Health 5,543 11,102 3,365 17,310 17,931 7,225 3,691 3,441 32,083 21,680 0 123,500 Wembley Infant Health Centre 67 0 41 0 0 88 1,059 00001,500 5,610 11,102 3,406 17,310 17,931 7,313 4,750 3,441 32,083 21,680 0 125,000
Page 6.17 Town of Cambridge Activity Based Costing Cost Centre Governance Human Admin Admin Admin Fin Serv Fin Serv Fin Serv Information Accom Depot Total Mangmnt Resources General Cust Admin Records General Purch/Acct Payroll Systems Expenses $$$$$$$$$$$$
Education & Welfare Cambridge Senior Services - HACC 14,136 33,340 8,583 914 3,169 18,425 4,881 10,274 29,150 975 0 124,000 Welfare Services 2,108 3,317 1,280 10,787 1,814 2,747 3,821 921 4,490 3,476 0 35,000 Youth Services 4,230 7,277 2,568 524 3,967 5,514 3,821 2,558 28,790 975 0 60,000 20,473 43,935 12,431 12,224 8,951 26,686 12,524 13,753 62,430 5,426 0 219,000
Community Amenities Waste Management 40,077 4,231 24,334 43,054 9,850 52,238 11,453 1,294 8,245 5,016 0 200,000 Planning 10,856 20,580 6,591 76,570 51,056 14,150 4,607 6,405 55,677 36,075 0 282,500 Environmental Management 0 3,385 000001,035 13,801 2,464 0 20,500 50,933 28,195 30,925 119,624 60,906 66,388 16,060 8,734 77,723 43,555 0 503,000
Recreation & Culture Wembley Community Centre 3,069 3,385 1,863 862 1,663 4,000 6,333 1,052 7,897 323 0 30,500 Leederville Town Hall 662 846 402 0 285 863 1,190 225 1,083 0 0 5,500 The Boulevard Centre 4,784 4,434 2,904 0 1,126 6,235 0 1,152 5,019 519 0 26,000 Bold Park Aquatic Centre 19,383 33,780 11,769 345 3,198 25,265 8,167 18,719 56,391 975 0 178,000 Ocean Beaches - Buildings 2,093 0 1,271 0 0 2,728 4,369 000010,500 Ocean Beaches - Grounds 7,031 0 4,269 0 0 9,165 8,036 000028,500 Clubs - Leased Premises 741 0 450 0 0 965 3,178 00005,500 Sports Grounds - Buildings 1,698 0 1,031 0 0 2,213 4,369 00009,500 Sports Grounds - Grounds 9,949 0 6,041 0 0 12,968 11,179 000040,000 Parks - Buildings 641 0 389 0 0 836 000002,000 Parks - Grounds 24,948 0 15,148 0 0 32,519 25,859 000098,500 Wembley Golf - Operations 40,466 4,062 24,570 0 1,069 52,745 12,500 1,175 16,099 2,567 0 155,500 Wembley Golf - On Costs 3,037 40,618 1,844 0 0 3,959 0 21,753 0 0 0 71,000 Wembley Golf - Overheads 5,180 3,385 3,145 0 2,208 6,752 1,976 2,068 17,250 1,360 0 43,500 Wembley Golf - Plt Op Costs 2,467 0 1,498 0 0 3,215 5,381 000012,500 Recreation Services 8,490 8,496 5,155 19,005 11,182 11,066 7,119 2,661 22,579 28,611 0 124,500 Cambridge Library 22,532 46,406 13,681 757 5,483 29,369 10,405 19,352 348,112 2,659 0 499,000 Quarry Amphitheatre 4,342 508 2,636 570 1,994 5,660 9,488 139 576 652 0 26,500 161,513 145,919 98,066 21,539 28,206 210,522 119,551 68,297 475,005 37,667 0 1,367,000
Page 6.18 Town of Cambridge Activity Based Costing Cost Centre Governance Human Admin Admin Admin Fin Serv Fin Serv Fin Serv Information Accom Depot Total Mangmnt Resources General Cust Admin Records General Purch/Acct Payroll Systems Expenses $$$$$$$$$$$$
Transport Road Infrastructure 30,725 0 18,655 0 0 40,048 33,586 0000123,000 Road Reserves 17,392 0 10,560 0 0 22,669 5,762 000056,500 Depot 1,098 4,516 1,691 0 13 3,413 2,056 1,320 17,045 0 0 31,000 Parking Control 7,114 14,284 4,319 37,281 18,403 9,272 4,619 4,194 34,252 6,617 0 140,500 56,328 18,799 35,225 37,281 18,417 75,403 46,024 5,514 51,297 6,617 0 351,000
Economic Services Building Control 6,844 15,164 4,156 37,419 42,460 8,921 5,417 4,783 47,039 29,412 0 201,500 6,844 15,164 4,156 37,419 42,460 8,921 5,417 4,783 47,039 29,412 0 201,500
Other Property & Services Works & Eng - On Costs 2,500 30,463 1,518 0 0 3,259 0 18,315 0 0 0 56,000 Works & Eng - Overheads 13,539 20,309 8,221 18,501 52,010 17,648 5,119 6,026 52,108 36,696 128,224 358,500 Works & Eng - Plt Op Costs 2,089 0 1,268 0 0 2,723 7,750 0 0 0 5,724 19,500 Parks & Landscape - On Costs 5,952 71,081 3,614 0 26 7,759 1,190 14,731 6,907 0 0 111,500 Parks & Landscape - Overheads 16,129 19,801 9,793 15,742 21,725 21,023 4,203 34,775 76,707 36,748 192,336 449,000 Parks & Landscape - Plt Op Costs 3,048 0 1,851 0 0 3,973 9,334 1,767 0 0 11,449 31,500 Building Management 2,225 6,770 1,351 3,146 5,956 2,901 7,000 1,403 19,559 8,214 14,311 73,000 Other Property 1,326 0 805 0 0 1,728 000004,000 Property Management 1,216 3,421 1,872 1,172 9,652 3,780 4,955 1,270 18,096 4,870 0 50,500 Asset Management 345 0 532 0 0 1,074 750 00002,500 48,370 151,845 30,825 38,561 89,369 65,866 40,302 78,288 173,378 86,529 352,043 1,156,000
Total 401,000 507,000 264,500 526,500 369,000 563,000 291,500 211,000 1,355,000 742,000 354,500 5,587,000
Page 6.19 LOAN SUMMARY 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 2025/2026 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000
Loans with WATC
Balance Outstanding at 30th June WGC Irrigation $1,481 $1,318 $1,148 $973 $791 $604 $409 $208 WGC Driving Range & Pro Shop $10,386 $9,927 $9,425 $9,055 $8,679 $8,294 $7,901 $7,500 $7,090 $6,672 $6,245 WGC Miniature Golf $1,125 Property: 39 Southport St. $1,107 $1,107 $1,107 $1,107 $1,107 $1,107 $1,107 TOTAL WATC $14,099 $12,352 $11,680 $11,135 $10,577 $10,005 $9,417 $7,708 $7,090 $6,672 $6,245
Repayments Principal Repayments $572 $4,122 $672 $545 $558 $573 $587 $1,709 $617 $418 $427 Interest Repayments $483 $495 $343 $325 $305 $285 $265 $244 $182 $163 $149 Total WATC Repayments $1,055 $4,617 $1,016 $869 $863 $858 $852 $1,953 $799 $581 $576
LOAN SUMMARY 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 2025/2026 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000
Internal Loans from ELA
Balance Outstanding at 30th June WGC Driving Range & Pro Shop $3,768 $3,768 $3,768 $3,586 $3,399 $3,208 $3,013 $2,813 $2,608 $2,398 $2,183 City Beach Surf $3,174 $3,014 $2,849 $2,678 $2,502 $2,320 $2,132 $1,938 $1,738 $1,531 $1,317 City Beach Restaurants $4,059 $3,974 $3,886 $3,795 $3,702 $3,605 $3,505 $3,402 $3,295 $3,185 $3,072 WGC Miniature Golf $3,500 $3,403 $3,303 $3,201 $3,097 $2,990 $2,880 $2,768 $2,653 $2,535 WGC Hospitality $9,624 $9,220 $8,807 $8,383 $7,950 $7,506 $7,051 $6,586 $6,109 $5,620 TOTAL ELA $11,002 $23,881 $13,906 $13,363 $12,804 $12,230 $11,640 $11,033 $10,409 $9,767 $9,107
Repayments Principal Repayments $159 $716 $754 $957 $982 $1,008 $1,034 $1,062 $1,090 $1,119 $1,148 Interest Repayments $252 $579 $616 $594 $566 $537 $508 $478 $447 $416 $383 Total ELA Repayments $411 $1,295 $1,370 $1,550 $1,548 $1,545 $1,542 $1,540 $1,537 $1,534 $1,532
Page 6.20 Property Budget for 2016/2017 Leased Properties: Clubs & Asscoiations Reserve Funds
Cambridge Scout and City Beach Surf City of Perth Floreat Surf Pat Lake Monger Leederville Matthews Sydney YMCA Cambridge Cambridge Girl Guides City Beach City Beach Riders City Beach Surf Life Life Saving Floreat Henderson Goodridge Recreation Bowling and Netball Reabold Cheek Hockey Total Sports Total Surf Description Code Bowling Club Croquet Club Hall Civic Centre Oval Pavilion Association Tennis Club Saving Club Club Tennis Club Park Hall Pavilion Club Sporting Club Facility Tennis Club Pavilion Pavilion Total Clubs Clubs
RESERVE FUNDS
CLUBS & ASSOCIATIONS BUILDING FUND
Opening Balance 152,600 16,800 11,900 98,900 ‐118,600 ‐1,000 34,700 ‐29,000 ‐413,700 40,800 15,300 21,800 5,700 7,400 55,300 6,000 15,000 ‐78,200 ‐158,300 284,400 ‐442,700
Contributions: Building Fund Club 1300 14,000 3,000 2,500 10,500 8,500 0 5,000 21,500 18,500 4,000 3,500 8,000 7,000 11,500 5,000 5,500 4,500 132,500 92,500 40,000
Contributions: Building Fund Town 1300 28,000 6,000 5,000 21,000 17,000 0 10,000 43,000 37,000 8,000 0 7,000 16,000 14,000 23,000 10,000 11,000 9,000 265,000 185,000 80,000
Total Contributions 42,000 9,000 7,500 31,500 25,500 0 15,000 64,500 55,500 12,000 0 10,500 24,000 21,000 34,500 15,000 16,500 13,500 397,500 277,500 120,000
Withdrawals: Maintenance ‐15,500 ‐13,500 ‐8,500 ‐22,000 ‐11,000 ‐1,000 ‐10,000 ‐3,000 ‐38,000 ‐6,000 0 ‐10,000 ‐35,000 ‐23,500 ‐15,000 ‐8,500 ‐7,000 ‐26,000 ‐253,500 ‐282,500 29,000
Closing balance 179,100 12,300 10,900 108,400 ‐104,100 ‐2,000 39,700 32,500 ‐396,200 46,800 15,300 22,300 ‐5,300 4,900 74,800 12,500 24,500 ‐90,700 ‐14,300 349,400 ‐363,700
CLUBS & ASSOCIATIONS SYNTHETIC SURFACES AND LIGHTING FUND
Opening Balance 89,400 17,700 00‐38,500 114,000 ‐100 273,500 18,400 13,700 91,200 ‐46,700 137,600 118,300 16,900 7,800 813,200 813,300 ‐100
Contributions: SS&L Fund Club 5,500 1,500 001,500 0 4,000 0012,500 0 4,000 1,500 19,000 8,500 1,000 500 59,500 59,500 0
Contributions: SS&L Fund Town 11,000 3,000 003,000 0 8,000 0025,000 008,000 3,000 38,000 17,000 2,000 1,000 119,000 119,000 0
Total Contributions 16,500 4,500 004,500 0 12,000 0037,500 0012,000 4,500 57,000 25,500 3,000 1,500 178,500 178,500 0
Withdrawals: Maintenance 0
Closing balance 105,900 22,200 0 0 ‐34,000 0 126,000 0 ‐100 311,000 18,400 13,700 103,200 ‐42,200 194,600 143,800 19,900 9,300 991,700 991,800 ‐100
CLUBS & ASSOCIATIONS CAR PARKS & SURROUNDS FUND
Opening Balance 9,800 9,800 1,400 10,800 13,100 0 15,500 0 4,900 17,200 3,200 3,400 19,800 1,700 41,400 25,900 9,500 5,400 192,800 187,900 4,900
Contributions: CP&S Fund Club 500 500 0 500 500 0 500 1,000 500 1,000 500 1,000 500 5,500 1,500 500 500 15,000 13,500 1,500
Contributions: CP&S Fund Town 1,000 1,000 0 1,000 1,000 0 1,000 2,000 1,000 2,000 0 1,000 2,000 1,000 11,000 3,000 1,000 1,000 30,000 27,000 3,000
Total Contributions 1,500 1,500 0 1,500 1,500 0 1,500 3,000 1,500 3,000 0 1,500 3,000 1,500 16,500 4,500 1,500 1,500 45,000 40,500 4,500
Withdrawals: Maintenance
Closing balance 11,300 11,300 1,400 12,300 14,600 0 17,000 3,000 6,400 20,200 3,200 4,900 22,800 3,200 57,900 30,400 11,000 6,900 237,800 228,400 9,400
CLUBS & ASSOCIATIONS: TOTAL FUND CONTRIBUTIONS
Opening Balance (All Funds) 251,800 44,300 13,300 109,700 ‐144,000 ‐1,000 164,200 ‐29,000 ‐408,900 331,500 36,900 38,900 116,700 ‐37,600 234,300 150,200 41,400 ‐65,000 847,700 1,285,600 ‐437,900
Contributions: All Funds Club 20,000 5,000 2,500 11,000 10,500 0 9,500 22,500 19,000 17,500 0 4,000 13,000 9,000 36,000 15,000 7,000 5,500 207,000 165,500 41,500
Contributions: All Funds Town 40,000 10,000 5,000 22,000 21,000 0 19,000 45,000 38,000 35,000 0 8,000 26,000 18,000 72,000 30,000 14,000 11,000 414,000 331,000 83,000
Total Contributions 60,000 15,000 7,500 33,000 31,500 0 28,500 67,500 57,000 52,500 0 12,000 39,000 27,000 108,000 45,000 21,000 16,500 621,000 496,500 124,500
Withdrawals: Maintenance ‐15,500 ‐13,500 ‐8,500 ‐22,000 ‐11,000 ‐1,000 ‐10,000 ‐3,000 ‐38,000 ‐6,000 0 ‐10,000 ‐35,000 ‐23,500 ‐15,000 ‐8,500 ‐7,000 ‐26,000 ‐253,500 ‐212,500 ‐41,000
Closing balance 296,300 45,800 12,300 120,700 ‐123,500 ‐2,000 182,700 35,500 ‐389,900 378,000 36,900 40,900 120,700 ‐34,100 327,300 186,700 55,400 ‐74,500 1,215,200 1,569,600 ‐354,400
Page 6.21 FEES AND CHARGES Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
GENERAL FEES AND CHARGES
1 ADMINISTRATION Electoral Rolls - Hard Copy per Ward $55.00 Y - Disc Copy per Ward $130.00 Y
Street Directory - Hard Copy per Ward $55.00 Y - Disc Copy per Ward $170.00 Y
Enquiries - Settlement Enquiries (Rates, Orders & Requisitions) $95.00 N - Rate Enquiries $35.00 N
Photocopying Charges -A4 per Copy $0.55 Y -A3 per Copy $1.10 Y - A0, A1 & A2 One Copy per Copy $11.00 Y Two to Five Copies per Copy $8.25 Y Six or More Copies per Copy $5.50 Y
Council Minutes & Notice Papers Access to Council Minutes and Agendas is available on the Council's Website Charges applicable for the provision of hard copies of items are as follows Policy 1.2.7. Exemptions apply according to the policy. - Notice Paper at Meetings Nil - Single Item $0.55 Y - More than one item per Copy/Page $0.55 Y -or per Hour (Pro rata) $30.00 Y Note: Excludes confidential items
Freedom of Information - Access Application (Non-Personal Information) $30.00 N - Access Applications (Personal Information) Nil - Photocopying per Copy $0.20 N - Staff Time per Hour $30.00 N
2RATES Instalment Fees and Charges - Administration Fees per Instalment $8.00 N - Interest 5.50% N - Administration Fee - Special Instalment Arrangements $35.00 N - Administration Fee - Previous Year Rate Notice - reprint (per notice) $15.00 N
Late Payment Charge (applies 35 days after issue of rates notice) - Interest 11% N
3 UNDERGROUND POWER - Instalment Interest 7.50% N
______Page 7. 1 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
COMMUNITY DEVELOPMENT FEES & CHARGES
1 LIBRARY Photocopying - A4 Black and White per Copy $0.20 Y - A3 Black and White per Copy $0.40 Y - A4 Colour per Copy $2.00 Y - A3 Colour per Copy $3.00 Y
- Replacement Membership Cards per Card $6.50 Y - Flash Drives per Drive $10.00 Y - Audio Ear Buds (pair) per Pair $4.00 Y - Library Bags per Bag $1.00 Y - Printing Charges per Page $0.20 Y - Internet Training per Hour $10.00 Y - Public Scanner Free - Children's Reading Door Hangers (New) $0.50 Y - Lost/Damage of Library Items Minimum $7.50 Y - Temporary Membership (Refundable deposit) Single $50.00 N - PC Guest Pass (free first 15mins) per Hour or part thereof $4.00 Y
Room Hire - Silent Study Space per Hour $15.00 Y - Social Space per Hour $20.00 Y - S.O.L.O per Hour $10.00 Y - Non-collected Reservation Fee $2.00 N
Event Attendance - Introductory/ Special Events Free -1-2 Hours $15.00 Y -Over 2 Hours per Hour $10.00 Y - Non Attendance Fee $5.00 Y
Historical Photographs on Disk (Council Copyright) - 1 Image (includes disc) $5.00 Y - 2 or more Images (per image) per Image $5.00 Y
Administration Fee Overdue Loan Fines -Overdue per Day $0.20 N - Maximum Charge per Item $5.00 N - Debt Collection Administration Fee $10.00 N
2 YOUTH SERVICES - Entry Fee - Gigs and Music Events per Event $7.40 Y - Entry Fee* - Activities and Workshop (Dependent upon material costs) per Activity/Workshop $7.40 - $46.00 Y - Photocopying per Page $0.20 Y - Telephone per Call $0.60 Y
* Discretion of staff is required in cases of genuine hardship
3 STREET PARTY ROAD CLOSURE - Administration Fee $22.00 Y - Bond Traffic Management Signage $250.00 N - Bond Damage and Litter $150.00 N
4 FITTING AND CHECKING OF VEHICLE CHILD RESTRAINTS
Non-Residents - Checking previously installed child car seats $15.00 Y - Conversion of restraint from rear to forward facing or vice versa $20.00 Y - Fully fitting a child car seat $25.00 Y - Purchase of Extension Strap $18.00 Y
Residents - Checking previously installed child car seats Nil N - Conversion of restraint from rear to forward facing or vice versa Nil N - Fully fitting a child car seat Nil N - Purchase of Extension Strap $18.00 Y
______Page 7. 2 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
COMMUNITY DEVELOPMENT FEES & CHARGES Cont'd….
5 CAMBRIDGE SENIOR SERVICES (HACC)
Senior Services - Centre-Based Program - Activities per occasion $8.00 N - Centre-Based Program - Meal and Refreshments $8.50 N - All Home Based Programs - Domestic Assistance, Personal Care, Social Support 1:1, Home Respite etc per Service $8.00 N - Social Support - Group (Eg. Shopping Bus) per occasion $8.00 N - Allied Health - Podiatry (Centre) per Session $30.00 N - Allied Health - Podiatry (Domiciliary) per Session $30.00 N - Outings (within parameters of the Day program) Full cost recovery N - Visiting group per Person $6.00 N - Transport up to 10 kms (one way trip) per Person $5.00 N - Transport 11-30 kms (one way trip) per Person $8.00 N - Transport 31-60 kms (one way trip) per Person $10.00 N - Transport - Centre Based Program (one way trip) per Person $2.50 N
Fee Limit - Level One - Full Pensioner or equivalent pension eligibility income per Week $64.00 N - Level Two - Part Pensioner or equivalent pension eligibility income per Week $154.00 N
Full Cost Recovery - Domestic Assistance per Hour $42.00 N -Personal Care per Hour $46.00 N - Social Support 1:1 per Hour $42.00 N - Social Support (Group) per Hour $20.00 N - Respite Care per Hour $42.00 N - Centre-Based Day Care (6 hours per day) per Hour $20.00 N - Centre-Based Day Care (Meal and Refreshments) $10.00 N - Transport - Centre Based Program (round trip) per Person $10.00 N - Transport 1:1 per Person $20 - $50 N Non HACC clients are charged on a full cost recovery. These fees are in accordance with the WA Home and Community Care (HACC) Funding Application Guidelines 2014-2015 Unit Price Ranges.
(Fee Limit - Applicable to clients with multiple needs (with the exception of meals, transport, podiatry, allied health and home maintenance)
Note: Funding for Respite Services is conditional upon Council not denying access to clients on the grounds of financial hardship.
______Page 7. 3 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
RANGER SERVICES FEES & CHARGES
1 DOG REGISTRATIONS (As per Regulations) Renewed from 1 November
Sterilised - 1 Year $20.00 N - 3 Years $42.50 N - Lifetime $100.00 N - 1 Year (Pensioner) $10.00 N - 3 Years (Pensioner) $21.25 N - Lifetime (Pensioner) $50.00 N
Unsterilised - 1 Year $50.00 N - 3 Years $120.00 N - Lifetime $250.00 N - 1 Year (Pensioner) $25.00 N - 3 Years (Pensioner) $60.00 N - Lifetime (Pensioner) $125.00 N
2 DOG POUND - Daily Maintenance $11.00 Y - Seizure and Impounding $85.00 N - Euthanasia $88.00 Y - Release of Dogs outside normal working hours - Additional Fee $130.00 Y
3 CAT REGISTRATION (As per Regulations) Renewed from 1 November - Part year - 31 May to 31 October $20.00 N - Part year - 31 May to 31 October (Pensioner) $10.00 N - One Year $20.00 N - One Year (Pensioner) $10.00 N - Three Years $42.50 N - Three Years (Pensioner) $21.25 N - Lifetime Registration $100.00 N - Lifetime Registration (Pensioner) $50.00 N
4 CAT IMPOUND & CAT MANAGEMENT FACILITY FEES - Trapping and Seizure (per cat) $50.00 Y - Daily Impound & Maintenance (Cat Haven Fee) ($30 - from Oct 2016) $25.00 N - Euthanasia Cat Haven Fee - Mandatory Sterilisation and Micro-Chipping (following impoundment) Cat Haven Fee - Release outside normal working hours - additional fee $130.00 Y - Annual application for approval or renewal of approval to breed cats $75.00 N
5 CAT STERILISATION -Subsidy per Cat $80.00 N
6 ADMINISTRATION FEES - ANIMALS LOCAL LAWS - Application for consent to keep more than three cats $40.00 N - Application for permit to ride/drive/lead large animal in a thoroughfare, reserve, park or foreshore $30.00 N - Annual registration fee to keep a miniature horse $100.00 N - Annual registration fee to keep a miniature pig $100.00 N - Application for consent to keep more than two bee hives on non-residential land $30.00 N - Application for consent to keep more than two dogs $40.00 N - Licence to keep Approved Kennel establishment $100.00 N - Renewal of Licence to keep Approved Kennel establishment $100.00 N - Impounded livestock $100.00 N - Sustenance and Maintenance of Impounded Livestock per Day $25.00 Y
7 ADMINISTRATION FEES - PARKING LOCAL LAW - Withdrawal of infringements relating to private car parks $25.00 Y - Issue of each replacement residential or visitor parking permit $20.00 Y - Issue of each Temporary Parking Permit to builders, tradesmen and developers (Private Residential only) $20.00 Y - Private Parking Enforcement Agreements - Application Fee (2 year period) $100.00 Y - Private Parking Enforcement Agreements - Renewal Fee for 2 year period $75.00 Y
8 INFRINGEMENT AGENCY COSTS (Agency Fee) -Final Demand (FER) per Fine $16.40 N - Registration of Infringement Notice - per infringement (FER) per Fine $52.00 N - Preparation of an Enforcement Certificate (FER) per Fine $13.95 N - Certified Extract (DoT) per Extract $18.80 N - Vehicle Registration Search (DoT) per Search $3.35 N Manual Search Fee (per vehiclle) (DoT) per Search $17.30 N
______Page 7. 4 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
RANGER SERVICES FEES & CHARGES Cont'd….
9 TOW AWAY OF VEHICLES - All inclusive Fee (includes tow away and 2 days storage) $200.00 Y - Additional storage Fee (per day after 2 days) $20.00 Y
10 BUSH FIRES ACT CHARGES - Cost of installing fire breaks on private land where property Actual Costs Y owner has failed to comply with a Section 33 Bush Fire Act Notice
11 IMPOUNDING FEES - Abandoned Shopping Trolleys $25.00 N - Daily Storage Fee Per Trolley per Day $10.00 N - Non compliant signs on Public Property or a Road Verge $50.00 N
12 HELICOPTER LANDING FEE - Ranger Attendance Actual Costs Y
13 PARKING FEES Metered Zones Fees (Ticket Machine Fees) - In accordance with sign posted restrictions per Hour Fee Y
Medical Precinct (In accordance with time restriction signs) - McCourt Street, Cambridge Street (between Tate & Gregory Streets) Station Street (North & South), Salvado Road, Joseph Street, Connolly Street and Railway Parade (between McCourt Street and St Leonards Avenue) per Hour $3.20 Y
Southport Precinct (In accordance with time restriction signs) - Southport Street, Oxford Close, Harrogate Street, MacEwan Street and Railway Parade. (between Southport Street and Rosslyn Street) per Hour $2.60 Y - For 10 Hours 10 Hours $20.00 Y
West Leederville Town Hall (In accordance with time restriction signs) - Car Park L20 per Hour $2.60 Y - For 10 Hours 10 Hours $20.00 Y - Valid ACROD Parking Free N
Wembley Town Centre (In accordance with time restriction signs) - Cambridge Street (Jersey to Simper Streets) and Alexander Street, with the First Half Hour Free N first half hour free and subject to display of a valid ticket. Then per Hour $2.60 Y Temporary Car Parking - 48 and 56 Cambridge Street - Permit Only per day $15.00 Y
Construction Work Zones - Areas where a fee is specified- cost per car bay Monday -Friday Actual Fee - Areas where no fee is specified- cost per car bay or each 6 lineal metres Monday -Friday $10.00 Y - Sale of ‘Work Zone’ signs $25.00 Y
______Page 7. 5 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
HALLS AND COMMUNITY CENTRES
THE BOULEVARD CENTRE FEES & CHARGES
1 AGENCY RATE - Not for profit community based organisations and Local Government - The Boulevard North per Hour $42.00 per Day $330.00 Y - The Boulevard South per Hour $42.00 per Day $330.00 Y - The Boulevard Hall (combined halls) per Hour $84.00 per Day $588.00 Y - Lake Monger Room per Hour $18.85 per Day $132.00 Y - Perry Lakes Room per Hour $18.85 per Day $132.00 Y - The Lakes Suite (combined meeting rooms) per Hour $37.70 per Day $264.00 Y - Oceanic Room per Hour $16.70 per Day $117.00 Y
2 GOVERNMENT RATE - All State & Federal Government Departments and Organisations - The Boulevard North per Hour $49.00 per Day $406.00 Y - The Boulevard South per Hour $49.00 per Day $406.00 Y - The Boulevard Hall (Combined Halls) per Hour $106.00 per Day $700.00 Y - Lake Monger Room per Hour $22.00 per Day $154.00 Y - Perry Lakes Room per Hour $22.00 per Day $154.00 Y - The Lakes Suite (Combined Meeting Rooms) per Hour $44.00 per Day $308.00 Y - Oceanic Room per Hour $19.50 per Day $136.50 Y
3 COMMERCIAL RATE - All commercial business and private hirers - The Boulevard North per Hour $70.70 per Day $490.00 Y - The Boulevard South per Hour $70.70 per Day $490.00 Y - The Boulevard Hall (Combined Halls) per Hour $146.00 per Day $980.00 Y - Lake Monger Room per Hour $31.40 per Day $260.00 Y - Perry Lakes Room per Hour $31.40 per Day $260.00 Y - The Lakes Suite (Combined Meeting Rooms) per Hour $62.80 per Day $320.00 Y - Oceanic Room per Hour $27.85 per Day $200.00 Y
4 EQUIPMENT HIRE - Data Projector only - Large per Hour $50.00 per Session $150.00 Y - Data Projector & P.A - Small per Hour $30.00 per Session $90.00 Y - Laptop per Hour $25.00 per Session $75.00 Y - Radio Microphone per Hour $25.00 per Session $75.00 Y - Additional Microphones per Session $24.00 Y - Ice 100Kg per Session $62.00 Y - Effects Lighting per Session $206.00 Y - Ceiling Silks per Session $345.00 Y - High Cocktail Bars per Session $29.00 Y - High Cocktail Bar with Linen per Session $58.00 Y
5CATERING - Tea/Coffee (one serve) per Head $2.00 Y - Tea/Coffee (2 serves) per Head $3.50 Y - Tea/Coffee (3 serves) per Head $5.00 Y - Tea/Coffee (4 serves) per Head $6.50 Y - Preferred catering suppliers Gross Sales 10% Y - Crockery (per head) per Setting $1.85 Y - Kitchen Fee (per head) per Head $1.50 Y
6 OTHER FEES - Setting Up/Cleaning per Hour/Staff $40.00 Y - Security Call Out Fees/Crowd Control/Additional Cleaning Cost Recovery Rate Y - Photo Copying A4 (Black & White) each $0.35 Y - Photo Copying A4 (Colour) each $0.50 Y
7 CUSTOMER SERVICE ATTENDANTS - Set up/ Cleaning & Weekdays per Hour/Staff $40.00 Y - Weeknights after 7:00pm per Hour/Staff $40.00 Y - Saturdays per Hour/Staff $48.00 Y - Sundays per Hour/Staff $55.00 Y - Public Holidays per Hour/Staff $75.00 Y
CANCELLATION FEES for Room Hire Cancellation is made prior to booking - Greater than 45 days Room Hire Levied 0% Y - 30 to 45 days Room Hire Levied 25% Y - 15 to 29 days Room Hire Levied 50% Y - 0 to 14 days Room Hire Levied 100% Y
The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in accordance with Section 6.12 of the Local Government Act 1995.
______Page 7. 6 Town of Cambridge 2016/2017 FEES AND CHARGES
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HALLS AND COMMUNITY CENTRES Cont'd….
WEMBLEY COMMUNITY CENTRE FEES & CHARGES
1 AGENCY RATE - Not for profit community based organisations and Local Government - Main Hall per Hour $34.00 per Day $235.00 Y - Dining Room per Hour $32.00 per Day $220.50 Y - Activity Room per Hour $29.00 per Day $196.00 Y - Craft Room per Hour $28.00 per Day $188.50 Y - Board Room per Hour $23.00 per Day $165.00 Y - Playgroup per Hour $28.00 per Day $188.50 Y
2 GOVERNMENT RATES - All State & Federal Government Departments and Organisations - Main Hall per Hour $59.00 per Day $418.00 Y - Dining Room per Hour $56.00 per Day $391.50 Y - Activity Room per Hour $37.50 per Day $263.00 Y - Craft Room per Hour $31.00 per Day $214.00 Y - Board Room per Hour $25.50 per Day $175.00 Y - Playgroup per Hour $37.50 per Day $259.50 Y
3 COMMERCIAL RATES - All Commercial business and private hirers - Main Hall per Hour $82.00 per Day $582.50 Y - Dining Room per Hour $78.00 per Day $546.50 Y - Activity Room per Hour $45.00 per Day $321.00 Y - Craft Room per Hour $33.00 per Day $231.50 Y - Board Room per Hour $25.50 per Day $178.00 Y - Playgroup per Hour $45.00 per Day $321.00 Y
4 MINOR PROGRAMS - Seniors Programs (Cards, indoor bowls, mah-jong and concerts) per Session $3.40 Y
5 EQUIPMENT HIRE - Storage Fee per sqm per Month $5.30 Y
6 OTHER INCOME - Photocopying per Copy $0.30 Y - Re-imbursement phone and electricity Equal to Bill Y
The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in accordance with Section 6.12 of the Local Government Act 1995.
______Page 7. 7 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
HALLS AND COMMUNITY CENTRES Cont'd….
LEEDERVILLE TOWN HALL
1 AGENCY RATE - Not for profit community based organisations and Local Government - Fee per Hour $40.00 per Day $283.00 Y
2 GOVERNMENT RATES - All State & Federal Government Departments and Organisations - Fee per Hour $53.00 per Day $371.00 Y
3 COMMERCIAL RATES - All Commercial business and private hirers - Fee per Hour $64.00 per Day $445.50 Y
MISCELLANEOUS FEES - HALLS AND COMMUNITY CENTRES Applies to Wembley Community Centre and Leederville Town Hall
1 BONDS - All bonds are held via credit card details on a 100% cost recovery basis. N
2 CANCELLATION FEES (% of room hire retained) Cancellation is made prior to booking - More than 45 days Amount Retained 0% Y - 30 to 45 days Amount Retained 25% Y - 15 to 29 days Amount Retained 50% Y - 14 days or Less Amount Retained 100% Y
3 SETTING UP FEES - As per the Town's booking policy, all set up and packing down times must be incorporated into the hires total booking time.
Note: Bonds at the discretion of the Chief Executive Officer within the parameters identified.
The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in accordance with Section 6.12 of the Local Government Act 1995.
______Page 7. 8 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
SPORTSGROUNDS AND RESERVES
1 LIQUOR PERMITS per Day Nil
2 FILMING LICENCE - Community (Students, Community groups) Nil - Low Budget Community Commercial & Small Independent Films per Day $147.00 Y per Half Day $73.00 Y per Hour (up to 2) $17.00 Y - Corporate Commercial per Day $295.00 Y per Half Day $147.00 Y per Hour (up to 2) $43.00 Y - Feature Film Price on Application Refer to Commercial Rates
3 WEDDING LICENCES - Ceremony (Flat Rate) $147.00 Y
4 COMMERCIAL RESERVE HIRE Light Commercial Use - Charge per hour (Maximum 2 hours) per Hour $293.50 Y - Charge per half day (+2 hours - 5 hours) per Half Day $836.00 Y - Charge per day (+5 hours - 8 hours) per Day $920.00 Y
Heavy Commercial use - Charge per hour (Maximum 2 hours) per Hour $523.00 Y - Charge per half day (+2 hours - 5 hours) per Half Day $1,619.00 Y - Charge per day (+5 hours - 8 hours) per Day $1,835.50 Y
5 COMMERCIAL GROUP FITNESS LICENCE Maximum of 12 hours per week (3 or more people) - 6 Months $374.00 Y - 12 Months $746.00 Y
6 FUNCTIONS ON RESERVE - 50+ Participants (Corporate Event) per Hour $40.00 Y per Half Day (Max 5 Hours) $197.00 Y Full Day $391.00 Y
* Bond is also applicable ** Not applicable to companies who advertise materials or petitions on various political subjects or religious bias
7 DRIVER TRAINING Private No Fee
Commercial - Less than 30 mins at a time, 5 times per week Nil - Fixed Term (6 Months) $359.50 Y - Fixed Term (12 Months) $718.00 Y
8 PROMOTION AND PUBLIC SAMPLING - Maximum time allocation of 4 hours per day for a maximum of 2 days $132.00 Y
______Page 7. 9 Town of Cambridge 2016/2017 FEES AND CHARGES
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SPORTSGROUNDS AND RESERVES Cont'd….
9 CHARGES FOR RESERVES Seasonal Hire Charges - Training & Match Play per Senior Player per Season $65.00 Y - Training & Match Play per Junior Player (under 18) per Season $17.50 Y - Sub Juniors (8 years and under) Nil - Town managed change room facilities per senior player per Season $35.00 Y - Town managed change room facilities per junior player per Season $9.50 Y
(Definition: Town managed facilities exclude those leased directly to a Club or Association)
Casual Hire Change-rooms - Town Managed Facilities (< 150 people) per Half Day $53.00 per Day $106.00 Y Hourly Rate (max 2 hours) $16.00 Y - Town Managed Facilities (151 - 500 people) per Half Day $79.00 per Day $160.00 Y Hourly Rate (max 2 hours) $24.00 Y - Town Managed Facilities (501 - 1000 people) per Half Day $117.00 per Day $239.00 Y Hourly Rate (max 2 hours) $35.00 Y - Town Managed Facilities (1001 - 1500 people) per Half Day $175.00 per Day $357.50 Y Hourly Rate (max 2 hours) $54.00 Y Reserves - Reserve (< 150 people) per Half Day $73.00 per Day $147.00 Y Hourly Rate (max 2 hours) $26.00 Y - Reserve (151-500 people) per Half Day $109.00 per Day $218.00 Y Hourly Rate (max 2 hours) $38.00 Y - Reserve (501-1000 people) per Half Day $164.00 per Day $327.50 Y Hourly Rate (max 2 hours) $58.00 Y - Reserve (1001-1500 people) per Half Day $246.00 per Day $491.00 Y Hourly Rate (max 2 hours) $84.00 Y - Reserve (1501 > people) Fee at Discretion of Council
CLEANING TOWN MANAGED FACILITIES AND TOILETS ASSOCIATED WITH RESERVE HIRE - Charge for additional clean (Mon - Fri) Cost Recovery - Charge for additional clean (Sat) Cost Recovery - Charge for additional clean (Sun & Public Holidays) Cost Recovery
Town managed facilities exclude those leased directly to a club or association. Juniors 50% off relevant charges - except for change room hire
10 SPECIAL EVENTS Special events at any of Council's venues will be at the discretion of Council and charged the appropriate commercial rate. Y
11 RESERVE BOND - For social purposes up to 499 people (weddings, parties etc). $200.00 N - Bonds for Special Events and events with over 500 people will be at the discretion of Council.
12 FLOREAT BEACH VOLLEYBALL COURTS - Public Use (no booking) No Fee N - Public Court Hire per court, per hour $26.00 Y
13 CANCELLATION FEES Cancellation is made prior to booking - 30 days or more Amount Retained 0% Y - 14 days to 29 days Amount Retained 25% Y - 7 to 13 days Amount Retained 50% Y - less than 7 days Amount Retained 100% Y
14 STORAGE AT ALDERBURY RESERVE per Month $76.00 Y
15 HENDERSON PARK LIGHTS per Hour $15.50 Y
16 HOLYROOD PARK FACILITY - Per Hour Not For Profit (2 hour minimum charge) $22.00 Y - Per Hour Commercial (2 hour minimum charge) $37.00 Y - Cleaning Fee (all bookings where food and beverage is consumed) $53.50 Y
17 CITY BEACH ROOFTOP TERRACE (EXCLUSIVE USE) - Charge per hour (maximum 2 hours) $80.00 Y - Charge per half day (+2 hours - 5 hours) $360.00 Y - Charge per day (+5 hours - 8 hours) $750.00 Y
The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in accordance with Section 6.12 of the Local Government Act 1995.
______Page 7. 10 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
WEMBLEY GOLF COURSE
1 DRIVING RANGE -Early Bird per Ball $0.17 Y - Off Peak per Ball $0.19 Y - Peak per Ball $0.21 Y -Premium per Ball $0.23 Y
2 MEMBERSHIP -Adult $199.00 Y - Junior $99.00 Y - Platinum (includes 20% added value) per Membership $2,300.00 Y - Gold (includes 17.5% added value) per Membership $1,200.00 Y - Silver (includes 15% added value) per Membership $600.00 Y - Bronze (includes 10% added value) per Membership $130.00 Y
Note: Additional benefits as determined by the Chief Executive Officer 3 GREEN FEES AUTUMN/WINTER PLUS - (1 April to 31 August) - 9 Holes Weekday, Monday to Thursday before 1pm $21.50 Y - 9 Holes Weekday, Monday to Thursday after 1pm $17.50 Y - 9 Holes Weekday, Friday $21.50 Y SPRING/SUMMER PLUS - (1 September to 31 March) - 9 Holes Weekday, Monday to Thursday before 2pm $21.50 Y - 9 Holes Weekday, Monday to Thursday after 2pm $17.50 Y - 9 Holes Weekday, Friday $21.50 Y ALL Year - 9 Holes Weekend $25.50 Y - 9 Holes Concession * $17.00 Y - 9 Holes Super Seniors $15.50 Y - 18 Holes Weekday $31.00 Y - 18 Holes Weekend $38.50 Y - 18 Holes Concession * $24.00 Y - 18 Holes Super Seniors $21.50 Y - Renovation Fee - 9 Holes Weekday $19.00 Y - Renovation Fee - 9 Holes Weekend $22.50 Y - Renovation Fee - 18 Holes Weekday $27.00 Y - Renovation Fee - 18 Holes Weekend $33.00 Y - Twilight Golf $14.00 Y - Corporate Golf - Shotgun 18 Holes Friday (with electric golf cart) $78.00 Y - Corporate Golf - Shotgun 18 Holes Tuesday to Thursday (with electric golf cart) $73.00 Y - Corporate Golf - Shotgun 18 Holes Monday (with electric golf cart) $65.00 Y - Sunday Social Groups - 18 holes Sunday after 11am Per person $55.00 Y - Midweek Social Groups - 18 holes Monday - Thursday after 11 a.m. $45.00 Y Non-Refundable booking to be confirmed and prepaid at least 8 days prior. One group per course after 11am. Fee includes 18 holes with electric golf cart and $6 range coupon.
FOOTGOLF - FootGolf - Adult $15.00 Y - FootGolf - Junior $11.00 Y - FootGolf - Family $44.00 Y - FootGolf - Adult Team $180.00 Y - FootGolf - Junior Team $125.00 Y - FootGolf Ball Hire $5.00 Y
4 HIRE FEES & CHARGES Hire Clubs - Full Set - 9 Holes $18.00 Y - Full Set - 18 Holes $32.00 Y - Junior $15.00 Y -Premium Brand $55.00 Y - Manual Pull Buggy $6.00 Y -Range Club $4.00 Y - Range Club - Premium $8.00 Y
Hire Electric Golf Carts - Electric 9 Holes $34.00 Y - Electric 9 Holes - Concession * $24.00 Y - Electric 18 Holes $46.00 Y - Electric 18 Holes - Concession * $34.00 Y - Electric - Twilight $16.00 Y
* Pensioners/Seniors Concession applicable weekdays only, excluding public holidays. A valid Pension or Seniors Card must be shown on request; and * School Student Concession available weekdays on either course after 10am and weekends and public holidays on the Tuart Course after 10am
Note: Priority of bookings given to full paying customers The Chief Executive Officer be delegated authority by an ABSOLUTE MAJORITY to amend the fee schedule for the Wembley Golf Course to undertake promotional offers, charity events and other concessional rates in accordance with Section 6.12 of the Local Government Act 1995
______Page 7. 11 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
WEMBLEY GOLF COURSE Cont'd….
6 TEACHING Individual Lessons - 30 Minute Lesson one Person $68.00 Y - 30 Minute Lesson two people $80.00 Y - 60 Minute Lesson one Person $118.00 Y - 60 Minute Lesson two people $130.00 Y
Packages (6 Lessons for the price of 5) - 30 Minutes one Person $340.00 Y - 30 Minutes two people $400.00 Y - 60 Minutes one Person $590.00 Y - 60 Minutes two people $650.00 Y
Putting - 30 Minutes $68.00 Y - 60 Minutes $118.00 Y
On Course Lessons - 60 Minutes $130.00 Y - 120 Minutes $250.00 Y
Junior Lessons (Under 18) - 30 Minutes $50.00 Y - 60 Minutes $90.00 Y - Package (6 Lessons for the price of 5) $250.00 Y
Adult Clinics - 60 Minutes $145.00 Y - RGX - 10 weeks 2 Hours per week $949.00 Y
Speciality Clinics (Maximum 6 people) - 60 Minutes $30.00 Y - Supervised Practice $25.00 Y
Junior Clinics - Junior Holiday $95.00 Y - RGX - 1 term $350.00 Y - RGX - 2 term $650.00 Y - RGX - 3 term $800.00 Y - RGX - 4 term $1,000.00 Y - MYGolf - Rookie $195.00 Y - MYGolf Star $175.00 Y - Come and Try $10.00 Y
Schools - 60 Minutes $132.00 Y
Corporate - 60 Minutes $132.00 Y
7 FITTING PRICES - Club Fit - 30 Minutes $68.00 Y - Club Fit - 60 Minutes $118.00 Y - Ball Fit - 30 Minutes $68.00 Y
8 SWING VIEW FUNCTION ROOM - Room Hire - Per Day $450.00 Y - Room Hire - Per Half Day (Max 4 hours) $295.00 Y - Room Hire - Per Hour (Min 2 hours) $125.00 Y - Discount Room Hire for registered charitable organisations & community/sporting groups within the Town 30% Y - Exclusive Driving Range Bay Use (5 bays) Per Hour $250.00 Y
Note: Fees reviewed annually effective from 1 January each year.
The Chief Executive Officer be delegated authority by an ABSOLUTE MAJORITY to amend the fee schedule for the Wembley Golf Course to undertake promotional offers, charity events and other concessional rates in accordance with Section 6.12 of the Local Government Act 1995
______Page 7. 12 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
BOLD PARK AQUATIC CENTRE
1 ADMISSION Single Entry -Adult $6.30 Y - Child (5 to 14 years) $4.60 Y - Child (Under 5 must be accompanied by a full fee paying adult) Free N - Family Pass (2 Adults, 2 Children) $18.70 Y - Student (West Australian Student Card Holder) $5.70 Y - Seniors (over 60 yrs) (Seniors Card holder) $4.60 Y - School Entry - Vacation $3.70 Y - Non Swimmer $2.50 Y - Spectator (Swimming Carnivals) $3.70 Y - Creche (1st Child) per 90 Minute Session $6.20 Y - Creche (2nd Child) per 90 Minute Session $5.00 Y - Health Care Card (Concession card holder) $5.70 Y - Carers (For a person holding a companion card, accompanying the person that they are looking after) Free N
Multiple Entry (Book of 10 tickets) -Adult $59.00 Y - Child (5 to 14 years) $43.00 Y - Student (West Australian Student Card Holder) $53.00 Y - Seniors/Aged Care Pensioners $43.00 Y - Health Care Card (Concession card holder) $53.00 Y - Creche (1st Child) $62.00 Y - Creche (2nd Child - Same family) $50.00 Y - Vacation Swimming $36.00 Y - Non Swimmer $24.00 Y - Living Longer Living Stronger 10 Lessons $80.00 Y - Aqua Aerobics $117.00 Y
Multiple Entry (Book of 20 tickets) -Adult $110.00 Y - Child $80.00 Y -Senior $82.00 Y - Concessional $100.00 Y
Pool party Host deposit - Host deposit (non-refundable for cancellation less than 24 hours) $25.00 N - Pool Party Host Per Hour $50.00 Y
2 PROGRAMS - Swimming Class Pre-school (20 min) Duck 1-4 $15.50 N - Swimming Class Pre-school (20 min) Duck 5-6 $16.50 N - Swimming Class (30 min) - Level 1 to 6 $16.50 N - Swimming Class (45 min)- Level 7 to 9 $17.50 N - Adult Lessons $17.50 N - Private Lesson 1 (30 minutes) (1 person) $53.00 N - Fab 50's (over 50's fitness program) $10.50 Y - Fitness class "wet" (in pool fitness class) $13.00 Y - Fitness Class "dry" + swim (in-room fitness class and after swim) $15.50 Y - Yoga (1.5 hr) $20.00 Y - Aqua Aerobics $13.00 Y - Living Longer Living Stronger (LLLS) $8.00 Y -MATE club $5.80 Y
- Squad Junior (2 sessions per week) per Month $98.00 Y - Squad Intermediate (3 sessions per week) per Month $115.00 Y - Body Harmonics LTS (10 sessions) $288.00 Y - Body Harmonics Freestyle (5 sessions) $288.00 Y - Body Harmonics Graduate (10 sessions) $247.00 Y - Body Harmonics Private (5 sessions) $500.00 Y
3 HIRE OF FACILITIES - Lane Hire 50m pool (per lane) per Hour $18.50 Y - Lane Hire 20m leisure pool (per lane) per Hour $12.50 Y - Community Room per Hour $21.00 Y - Bond Function Room $40.00 N - Carnival Hire (8 lanes) per Booking $220.00 Y - Locker Hire Free N - Buoyancy Belt Hire plus $5.50 deposit $4.00 Y - Kickboard plus $4.00 deposit $2.00 Y - Inflatable Pool Toy per Session $3.50 Y
The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in accordance with Section 6.12 of the Local Government Act 1995.
______Page 7. 13 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
QUARRY AMPHITHEATRE
1 CONCESSIONAL RATE - Not for profit community based organisations and Local Government Amphitheatre - Performance Day Venue Hire - Concession Rate per Day $1,040.00 Y - Early Week Discount Rate (Sun - Wed) per Day $731.00 Y
Amphitheatre - Non Performance Day Venue Hire - Concession Rate per Day $1,040.00 Y - Early Week Discount Rate (Sun - Wed) per Day $540.00 Y
Café Lawn Area - Concession Rate per Day $295.00 Y
Cavern Area - Concession Rate per Day $93.00 Y
2 STANDARD RATE - All Commercial business and Private Hirers Amphitheatre - Performance Day Venue Hire - Standard Rate per Day $1,576.00 Y
Amphitheatre - Non Performance Day Venue Hire - Standard Rate (Excl Thurs - Sun) per Day $790.00 Y
Café Lawn Area - Standard Rate per Day $445.00 Y
Cavern Area - Standard Rate per Day $142.00 Y
3 STAFF CHARGES Ushers & Car Park Attendants - Weekdays and weeknights per Hour $40.00 Y - Saturdays per Hour $48.00 Y - Sundays per Hour $55.00 Y - Public Holidays per Hour $75.00 Y
Duty Managers - Weekdays and weeknights per Hour $43.00 Y - Saturdays per Hour $54.00 Y - Sundays per Hour $61.00 Y - Public Holidays per Hour $85.00 Y - Technical, Cleaning, Security and additional Events Staff (all times) Cost Recovery Basis Y
______Page 7. 14 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
QUARRY AMPHITHEATRE Cont'd….
4 BONDS - Bond held in the form of Credit Card Details Only - refer to Hire Agreement
5 TICKETING - Booking fee (30% commission to Town or $1.17) per Ticket $3.88 Y - Facilities Levy (where ticket under $25.00) per Ticket $1.00 Y - Facilities Levy (where ticket $25.00 to $45.00) per Ticket $1.50 Y - Facilities Levy (where ticket $45.01 or more) per Ticket $2.00 Y - All printed Hard Tickets ( Promoter & Complimentary - $0.85c commission to the Town) per Ticket $1.45 Y
10% COMMISSION FROM ALL GROSS REVENUE, i.e Café Sales, VIP and Private Functions
6 EQUIPMENT HIRE PER NIGHT - Radio Microphone Each $82.50 Y - Data Projector and Screen $213.00 Y - Architectural Feature Lighting $182.00 Y - Banquet tables Each $21.00 Y -Chairs Each $3.00 Y - Lectern $26.00 Y - P.A System (Double 3 way 8000 watt) $304.00 Y - 3x3 Blue Marquee (open) per Function $60.00 Y - 3x3 White Marquee (closed) per Function $116.00 Y - 21x10 Clear Roof Marquee per Function $2,588.00 Y - 9x10 Marquee (per production) per Production $1,061.00 Y - Crowd Control Bollards (set of six) per Function $102.00 Y - Tarkett - laying or lifting (labour re-coup) per Function Labour Recoup Y - Ottomans Each $81.00 Y - Trestle Tables Each $11.00 Y
The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in accordance with Section 6.12 of the Local Government Act 1995.
______Page 7. 15 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
PLANNING SERVICES FEES & CHARGES
1 GENERAL PLANNING SERVICES (STATUTORY FEES) - Scheme Amendments/Rezoning Applications Refer to Regulations N (An estimate will be provided in the form of Schedule 3 of the Regulations. The Applicant will be required to pay any advertising costs associated with the application. Refer to Planning and Development Regulations 2009 (Part 7 Local Government Planning Charges) - Structure Plan Proposals Refer to Regulations N (An estimate will be provided in the form of Schedule 4 of the Regulations. The Applicant will be required to pay any advertising costs associated with the application. Refer to Planning and Development Regulations 2009 (Part 7 Local Government Planning Charges)
2 DEVELOPMENT APPLICATION FEES (STATUTORY FEES) PART 1 - MAXIMUM FIXED FEES 1 Determining a development application (other than for an extractive industry) where the development has not commenced or been carried out and the estimated cost of the development is: (a ) Not more than $50,000 $147.00 N (b ) More than $50,000 but not more than $500,000 0.32% of the Estimated cost of development N (c ) More than $500,000 but not more than $2.5 million $1,700 + 0.257% for every $1 over $500,000 N (d ) More than $2.5 million but not more than $5 million $7,161 + 0.206% for every $1 over $2.5 million N (e ) More than $5 million but not more than $21.5 million $12,633 + 0.123% for every $1 over $5 million N (f ) More than $21.5 million $34,196.00 N 2 Determining a development application (other than for an extractive Fee of item 1 plus, by way industry) where the development has commenced or been carried out of penalty, twice that fee 3 Providing a subdivision clearance for: (a ) Not more than 5 lots per Lot $73.00 N (b ) More than 5 lots but not more than 195 lots - $73.00 per lot for the first 5 lots and then $35 per Lot N (c ) More than 195 lots $7,393.00 N 4 Determining an initial application for approval of a home occupation where the home occupation has not commenced $222.00 N 5 Determing an initial application for approval of a home occupation The fee in item 4 plus, by where the home occupation has commenced way of penalty, twice that fee N 6 Determining an application for a change of use or for an alteration or extension or change of a non-conforming use to which item 1 does not apply, where the change or the alterations, extensions or change has not commenced or been carried out $295.00 N 7 Determining an application for change of use or for alteration or extension or change The fee in item 6 plus, by of a non-conforming use to which item 2 does not apply, where the change of the way of penalty, twice that fee N alteration, extension or change has commenced or been carried out 8 Determining an application to amend or cancel development approval Maximum $295.00
PART 2 -ADMINISTRATION FEES: SCHEME AMENDMENTS, RE-ZONINGS AND STRUCTURE PLANS -Director Hourly Rate $88.00 N - Manager/Senior Planner Hourly Rate $66.00 N - Planning Officer Hourly Rate $36.86 N - Other Staff e.g environmental Health Officer Hourly Rate $36.86 N - Administration Officer Hourly Rate $30.20 N
3 ADMINISTRATION FEES - TOWN PLANNING SERVICES - Reply to a Property Settlement Enquiry (Statutory Fee) $73.00 N - Written planning advice $73.00 N - Zoning Certificate (Statutory fee) Other Statutory Certificates $73.00 N (ie. second hand dealers, Liquor Control Act Section 40 certificates and the like)
4 DEVELOPMENT ASSESMENT PANEL APPLICATION FEES (Collected on behalf of the Department of Planning and remitted within 30 days) A DAP application where the estimate cost of the development is: - Not less than $2 million and less than $7 million $3,503.00 N - Not less than $7 million and less than $10 million $5,409.00 N - Not less than $ 10 million and less than $12.5 million $5,885.00 N - Not less than $12.5 million and less than $15 million $6,053.00 N - Not less than $15 million and less than $17.5 million $6,221.00 N - Not less than $17.5 million and less than $20 million $6,390.00 N - $20 Million or more $6,557.00 N - Minor amendment application $150.00 N
5 CASH-IN-LIEU OF PARKING In the following areas: Per Bay $32,000.00 N - Medical Zone (Precinct); and - Floreat Forum
In the following areas: Per Bay $16,000.00 N - West Leederville Activity Centre - Wembley Town Centre; and - All other commercial areas
The calculation of the cash in lieu payment is in accordance with the Town's planning Policy 5.1 : Parking.
6 OTHER INFORMATION - Planning Scheme Text $27.50 Y - Town Planning Scheme Policy Manual $27.50 Y
______Page 7. 16 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
BUILDING SERVICE FEES & CHARGES
1 BUILDING APPLICATIONS (Statutory Fees) Division 1 - Applications for building permits & demolition permits Certified Application for a building permit (s.16(1) - (Charges as specified in the Building Act 2011) - For Building work for a Class 1 or Class 10 building or incidental structure (0.19% of the estimated value of the building work as determined by the relevant permit authority, but not less than $96) Minimum Fee $96.00 N
- For building work for a Class 2 to Class 9 building or incidental structure (0.09% of the estimated value of the building work as determined by the relevant permit authority, but not less than $96) Minimum Fee $96.00 N
- Uncertified application for a building permit (s.16 (1)) (0.32% of the estimated value of the building work as determined by the relevant permit authority, but not less than $96) Minimum Fee $96.00 N
Application for a demolition permit (s.16(1)) - - For demolition work in respect of a Class 1 or Class 10 building or incidental structure $96.00 N - For demolition work in respect of a Class 2 to Class 9 building per Storey $96.00 N - Application to extend the time during which a building or demolition permit has effect (s.32(3)(f)) $96.00 N
Division 2 - Application for occupancy permits, building approval certificates - Application for an occupancy permit for a completed building (s.46) $96.00 N - Application for a temporary occupancy permit for an incomplete building (s.47) $96.00 N - Application for modification of an occupancy permit for additional use of a building on a temporary basis (s.48) $96.00 N - Application for a replacement occupancy permit for permanent change of the building's use, classification (s.49) $96.00 N - Application for an occupancy permit or building approval certificate for registration of a strata per Strata unit $10.60 N scheme, plan of resubdivision (s.50(1) and (2) Minimum Fee $105.80 N - Application for an occupancy permit for a building in respect of which unauthorised work has been done (s.51(2)) Minimum Fee $96.00 N (0.18% of the estimated value of the unauthorised work as determined by the relevant permit authority, but not less than $96) - Application for a building approval certificate for a building in respect of which unauthorised work has been done (s.51(3)). Minimum Fee $96.00 N (0.38% of the estimated value of the unauthorised work as determined by the relevant permit authority, but not less than $96) - Application to replace an occupancy permit for an existing building (s.52(1)) $96.00 N - Application for a building approval certificate for an existing building where unauthorised work has not been done (s.52(2)) $96.00 N - Application to extend the time during which an occupancy permit or building approval certificate has effect (s.65(3)(a)) $96.00 N
Division 3 - Other Applications - Application as defined in regulation 31 (for each building standard in respect of $2,123.00 N which a declaration is sought) - CTF Levy (Collected on behalf of the fund and remitted monthly) Charge - % of value over $20,000 (incl GST) 0.20% N (Note: Collected on behalf of the Fund and only payable on amounts exceeding $20,000 including GST)
2 BUILDING SERVICE LEVIES Building Services Levies (Note: Collected on behalf of the Board) - Building Permit (Less than $45,000) $61.65 N - Building Permit (Over $45,000) Charge - % of value 0.137% N
- Demolition Permit (Less than $45,000) $61.65 N - Demolition Permit (Over $45,000) Charge - % of value 0.137% N
- Occupancy Permit or Building Approval Certificate for approved building work under ss47, 49, 50 or 52 of the Building Act $61.65 N
- Occupancy Permit or Building Approval Certificate for unauthorised building work Levy $45,000 or less $123.30 N under s51 of the Building Act Levy over $45,000 - Charge as a % of value 0.274% N
- Occupancy Permit under s46 of the Building Act No Levy is Payable - Modification of Occupancy Permit for additional use of building on temporary basis under s48 of the Building Act No Levy is Payable
______Page 7. 17 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
BUILDING SERVICE FEES & CHARGES Cont'd…
3 OTHER LICENCES/APPLICATIONS - Local Government Approval of Battery powered smoke alarms (r.61(3)(b)) $176.30 Y - Private Swimming Pool Inspection Fee (r.53) $57.45 N - Private Swimming Pool Inspection "One-off" Fee for service for pool involving site inspection with an inspection report (outside of the routine inspection programme). $57.45 N - Private Swimming Pool Town Compliance Inspection Report (outside of the routine inspection programme). Inspection - where no inspection is carried or required. $25.00 N
4 ADMINISTRATION FEES - BUILDING SERVICES - Request for building/pool inspection (Plus any fees for archive search that may be required) $75.00 Y - Copies of permits, building approval certificates (s.129 Building Act) $99.00 Y - Copies of building records to an interested person (s131 Building Act) $99.00 Y - Written advice from Building Surveyor (Minimum 1 hour) per Hour $99.00 Y - Town of Cambridge fees not mandated under the Building Regulations 2012 per Hour $99.00 Y
5 LOCAL LAW - GENERAL APPLICATIONS FOR APPROVAL - Application to Change Street Address $50.00 N
6 ARCHIVE SEARCH - BUILDING PLANS OR HISTORICAL BUILDING INFORMATION - Plans held by City of Perth and Town of Cambridge per Building $60.50 Y - Plans for Concession Card Holders per Building $33.00 Y
______Page 7. 18 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
ENVIRONMENTAL HEALTH SERVICES FEES & CHARGES
1 GENERAL APPLICATIONS FOR PERMITS (Trading in Public Places Local Law) - Itinerant Food Vendor $300.00 N - Outdoor Eating Facility - New Application $220.00 N Plus Fee Per Chair Per Chair $50.00 N - Outdoor Eating Facility - Renewal Fee $50.00 N Plus Fee Per Chair Per Chair $50.00 N - Transfer of Annual Licence $75.00 N - Stall Holder/Trader (includes temporary food stall) per Week $75.00 N - Stall Holder/Trader (includes temporary food stall) per 6 Months $225.00 N (Charity and Not for profit exempt) - Street Entertainer $50.00 N - Trade in a public place (Per metre of footpath/trading activity zone up to 5 metres)* per Metre $10.00 N (Per metre thereafter of footpath/trading activity zone) per Metre $15.00 N - Display goods in a public place (Per metre of footpath/trading activity zone up to 5 metres) * per Metre $10.00 N (Per metre thereafter of footpath/trading activity zone) per Metre $15.00 N - Display an advertising sign on public property or verge * Per Year $25.00 N - Display permit on public property or verge * Three year fee $50.00 N
(Local Government and Public Property) - Deposit of Materials on a Verge- Residential - Monthly Fee per m² $5.00 N - Deposit of Materials on a Verge- Commercial/non-residential - Weekly Fee per m² $5.00 N - Application for Gantry- Weekly fee per Metre $0.50 N - Application for hoarding, fencing or enclosure of a street - Weekly Fee per Metre $0.50 N - Outdoor Lighting $27.50 N
2 HEALTH LOCAL LAW - LOCAL LAW APPLICATIONS - Registration of a Lodging House $250.00 N - Mortuary Licence $125.00 N - Transfer of Lodging House or Mortuary Licences $75.00 N
3 FOOD ACT 2008 FEES - Food Business Notification Fee $50.00 N - Food Business Registration Fee $140.00 N
Annual Surveillance/Inspection Fees - High risk food business $550.00 Y - High risk food business with additional classifications $770.00 Y - Medium risk food business $550.00 Y - Medium risk food business with additional classifications $660.00 Y - Low risk food business $150.00 Y - Very low risk / charitable or community service food business Nil - Reinspection fee per hour $158.40 Y (Food businesses operating with a verified food safety program that has been successfully audited by an approved auditor, to pay 50% of the relevant annual Food Act surveillance/inspection fee.)
4 OFFENSIVE TRADES (Statutory Fees) - Fish Processing in which whole fish are cleaned and prepared $285.00 N - Shell fish & crustacean processing establishment $285.00 N - Laundries, Drycleaners $140.00 N - Other Premises - as per Offensive Trade (Fees) Regulations 1976 As per act
5 APPLICATION TO CONSTRUCT/ALTER/EXTEND A PUBLIC BUILDING (Statutory Fees) - Under 200 square metres $400.00 N - Over 200 square metres $832.00 N
6 SEPTIC TANK & ATU APPLICATION FEES (Statutory Fees) - Application Fee for use of an Apparatus $118.00 N - Permit Fee to use an Apparatus $118.00 N - Department of Health Application Fee for use of an Apparatus (a) with Local Government Report $35.00 N (b) without Local Government Report. $113.00 N
7 NOISE REGULATION FEES - Non-complying Event Application Fee - Reg 18 (6)(b) $1,000.00 N - Noise Monitoring Fee per officer per Std Hour $75.00 Y (overtime rates apply where applicable) - Reg 18 (8) Maximum Fee $1,000.00 Y - Out of hours Construction Work Application - Reg 13 $100.00 N - Out of hours Construction Work Application - Reg 13 (Late application- later than 7 days prior to event) $150.00 N
______Page 7. 19 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
ENVIRONMENTAL HEALTH SERVICES FEES & CHARGES Cont'd…
8 ADMINISTRATION FEES - ENVIRONMENTAL HEALTH SERVICES - Food Premises Fit out or Alterations $230.00 N - Food Premises Settlement Enquiry - inspection not required $70.00 Y - Food Premises Settlement Enquiry - inspection required $140.00 Y - Liquor Control Act Section 39 certificates $250.00 N - Liquor Control Act Section 60 & 61 Extended Trading Permit Applications $150.00 N - Liquor and Gaming Licence Application request Fee (One off less than 1 year) $125.00 N - Liquor and Gaming Licence Application request Fee (Ongoing and more than 1 year) $400.00 N (Charity and Not-for profit organisations are exempt) - Public swimming pool water sampling - Large (3 or more pools, deep, shallow plus spa) Per year $500.00 N - Public swimming pool water sampling - Medium (2 pools, deep, shallow plus spa) Per year $350.00 N - Public swimming pool water sampling - Small (1 pool plus plus spa) Per year $200.00 N - Re-sample fee due to non-complying results per Sample $75.00 N - Copy of Results of Food Analysis per Sample $5.50 Y - Copy of Results of non compliant water analysis per Sample $10.00 Y
(Public Buildings) - Charity and Not-for Profit exempt - Temporary Public Building-High Risk premises $250.00 N - Temporary Public Building-Medium Risk Premises $150.00 N - Temporary Public Building-Low Risk Premises $75.00 N
______Page 7. 20 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
WORKS FEES AND CHARGES
1 SECURE SUMS (WORKS BONDS) See Note Remediation Works - New Developments - One bond per development or applicant
Value of Development (a) $0 - $20,000 - Works Bond Nil N - Administration Fee Nil Y (b) $20,001 - $100,000 - Works Bond $700.00 N - Administration Fee $110.00 Y (c) $100,001 - $500,000 - Works Bond $1,500.00 N - $220.00 Y (d) $500,001 - $1,000,000 - Works Bond $2,500.00 N - Administration Fee $220.00 Y (e) $1,000,001 - $5,000,000 - Works Bond $5,000.00 N - Administration Fee $220.00 Y (f) $5,000,001 - $10,000,000 - Works Bond $10,000.00 N - Administration Fee $220.00 Y (g) Greater than $10,000,000 - Works Bond $25,000.00 N - Administration Fee $220.00 Y
Residential or Commercial Demolitions
Value of Demolition (a) $0 - $20,000 - Works Bond $700.00 N - Administration Fee Nil Y (b) $20,001 - $100,000 - Works Bond $1,000.00 N - Administration Fee $110.00 Y (c) $100,001 - $500,000 - Works Bond $1,500.00 N - Administration Fee $220.00 Y (d) $500,001 - $1,000,000 - Works Bond $2,500.00 N - Administration Fee $220.00 Y (e) $1,000,001 - $5,000,000 - Works Bond $5,000.00 N - Administration Fee $220.00 Y (f) $5,000,001 - $10,000,000 - Works Bond $10,000.00 N - Administration Fee $220.00 Y (g) Greater than $10,000,000 - Works Bond $25,000.00 N - Administration Fee $220.00 Y
Verge Street Tree Preservation Bond All Developments Height of street tree (a) Less than 3 Metres in height - Works Bond $1,500.00 N - Administration Fee $25.00 Y (b) 3 to 5 metres in height - Works Bond $2,500.00 N - Administration Fee $25.00 Y (a) More than 5 metres in height - Works Bond $5,000.00 N - Administration Fee $25.00 Y
______Page 7. 21 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
WORKS FEES AND CHARGES Cont'd…
Reinstatement Works Charges - Mobilisation to Job $330.00 Y - Slab Footpath per Slab $22.00 Y - Concrete Footpath Repair ( < 25m2) per Sqm $110.00 Y - Replacement of Slab Footpath with Concrete per Sqm $33.00 Y - Road Repairs(Asphalt and Pavement) per Sqm $110.00 Y - Sweeping (Road and Footpath) per Hour $176.00 Y - Sand & Rubble Removal (from Verge) per Cubic Metre $220.00 Y - Kerb Reinstatement (Precast and Extruded) (<20m) per Metre $165.00 Y
Crossover Subsidy per Metre Length $96.00 Y Crossover - Administration Fee (to be deducted from crossover subsidy) $44.00 Y - Subsidy for new primary crossovers conforming to Town's specifications. (50% cost to construct standard single width crossover)
2 DEPOT - Sale of slabs to public per Slab $5.50 Y
3 PARKS AND RESERVES ACCESS FEES AND CHARGES - Access fee for minor maintenance works by adjacent resident per Day $62.00 Y per Half Day $39.00 Y - Access fee for major works by builder or developer per Day $318.00 Y per Half Day $193.00 Y - Bond for minor and major works in addition to acess fees $500-$10,000 N (individually assessed relative to risk and potential impact)
Note: Bonds may be paid by the Property Owner, Builder or Contractor. All Bonds are reimbursed to the original payee. One Bond per development or application
______Page 7. 22 Town of Cambridge 2016/2017 FEES AND CHARGES
Fees GST
WORKS FEES AND CHARGES Cont'd….
4 SANITATION CHARGES
Waste Service - 120 Litre Bin (General Waste - Red Lids) per Annum $100.00 N - 120 Litre Bin (Ancillary Property) per Annum $250.00 N - 240 Litre Bin (General Waste) per Annum $500.00 N - 240 Litre Bin (General Waste) - Concession per Annum $200.00 N - Exchange 120 Litre for a 240 Litre (General Waste) Each $87.00 N - Exchange 240 Litre for a 120 Litre (General Waste) Each Nil
Recycle Service - 240 Litre Bin (Recycle) (Up to 2 Bins) per Annum Nil - 360 Litre Bin (Recycle) per Annum Nil
Green Waste Service Green Waste Service (Single Residential Properties Only) - 240 litre Green Waste Bin On Application $65.00 N
Additional Bins, Non Rateable and Rate Exempt properties
General Waste Collection - 120 Litre Bin (Side Lift Service) per Annum $200.00 N - 120 Litre Bin (Rear Lift Service) per Annum $200.00 N - 240 Litre Bin SL (General Waste) per Annum $500.00 N - 240 Litre Bin RL (General Waste) per Annum $500.00 N - 240 Litre Bin (General Waste) - Council - Leased Buildings (Clubs) per Annum $305.00 N - Supply Additional 240 Litre Bin for General Waste Each $70.00 N - 660 Litre Bin (General Waste) per Annum $1,000.00 N - 660 Litre Bin (General Waste) per Collection $20.00 N - Supply and Deliver 660 Litre Bin (General Waste) Each $610.00 N
Recyclable Collection - 120 Litre Bin (Recycle) per Annum $48.00 N - 240 Litre Bin (Recycle) per Annum $48.00 N - 360 Litre Bin (Recycle) per Annum $58.00 N - Supply Additional 120 Litre Bin Each $70.00 N - Supply Additional 240 Litre Bin Each $70.00 N - Supply Additional 360 Litre Bin Each $115.00 N - 660 Litre Bin (Recycle) per Annum $690.00 N - 660 Litre Bin (Recycle) per Collection $14.00 N - Supply and Deliver 660 Litre Bin (Recycle) Each $610.00 N
Green Waste Collection - 240 Litre Bin (Green Waste) per Annum $65.00 N - Supply Additional 240 Litre Bin Each $70.00 N
(Levied under the Local Government Act 1995, Waste Avoidance and Resource Recovery Act 2007 and Health Act 1911, and allocated in accordance with Policies 5.3.1, 5.3.2, 5.3.3 and 5.3.4 on all rateable properties)
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