Indigo Shire Council Annual Report 10|11 When a community makes up its mind… When their post office closed in December the Stanley community rallied around and with the help of Indigo Shire Council, established a temporary new post office in Pioneer Road opposite the Stanley Primary School. The post office opened for business on 21 March and is staffed by the residents on a roster basis. The post office is open from 8.30am to 10.30am and 3.30pm to 5.30pm each day as well as 8.30am to 10.30am on Saturday and Sunday. A small working group is working with Council on a permanent solution.
COVER PAGE CAPTION: The day before the post office opened for business, residents gathered for a celebratory barbecue lunch. Contact Call us on 1300 365 003 Email us [email protected] (We aim to provide a response to your enquiry within Visit online www.indigoshire.vic.gov.au five business days.)
Indigo Shire Council Fax us on 03 5728 1676 PO Box 28 Beechworth, Victoria 3747 (Please allow 14 business days for a response) Open 8.30am - 5pm, Monday to Friday 101 Ford Street, Beechworth, Victoria 3747 Shire offices Beechworth office Chiltern Customer Service Centre Phone 03 5728 8000 Phone 03 5726 1206 Address 101 Ford Street, Beechworth, Victoria 3747 Fax 03 5726 1953 Post PO Box 28 Beechworth, Victoria 3747 Address 40 Conness Street, Chiltern, Victoria 3683 Open 9am-12.30pm/1.30pm-5pm Yackandandah Office Phone 02 6028 1100 Rutherglen Customer Service Centre Fax 02 6027 1495 Phone 02 6032 8206 Address 34 High Street, Fax 02 6032 7427 Yackandandah, Victoria 3749 Address 153 High Street, Rutherglen, Victoria 3685 Post PO Box 75, Open 9am - 12.30pm/1pm - 4.30pm, Tues to Fri Yackandandah, Victoria 3749 9am - 12pm, Saturday About Us Page 2-11
About Indigo Shire...... Page 2 The Year in Review...... Page 6-7 Contents Your Councillors...... Page 8-11
Our Annual Report for the 2010-2011 financial year details our efforts to meet strategic goals in our Council Plan. Our aim has been to objectively appraise our achievements and challenges over the Sharing past year, and the evolving nature of our relationship with our community. Communications Page 12-14 Our unique native flora Indigo Shire takes its name Our People Page 15-20 from the Indigofera australis, one of many native plants in our region. Some of these Major Projects are featured throughout this Annual Report beside the & Programs Page 21-36 page numbers. Civil Operations...... Page 22-25 Featured on this page: Project Delivery...... Page 26-28 Brachyscome gracilis - Dookie Daisy Flood Stories...... Page 29 & 33 Major Capital Works...... Page 30-32 Assets...... Page 34-36
Sustainable Communities Page 37-44 Community Planning...... Page 38-41 Planning & Sustainable Development...... Page 42-44
Corporate Services Page 45-58 Tourism...... Page 46-48 Historic Precinct...... Page 49 Economic Development...... Page 50-53 Finance & IT...... Page 54-55 Governance & Risk...... Page 56-58
Our Performance Page 59-78
Financial Reports Page 79-145 About Us about indigo shire Indigo Shire is located in Victoria’s picturesque North East and borders the Murray River and the Australian Alps. Indigo is renowned for its natural beauty and historic towns. Thousands of tourists visit the area each year to sample our food and wine and visit our many well known festivals and events. Industry in Indigo is mainly rural in nature, including agriculture, viticulture, and horticulture. There are over 750 separate businesses based in the Shire. Two operations each providing employment to more than 100 people are Murray Goulburn Co-operative, major producer of dairy products in Kiewa, and Uncle Tobys, manufacturer of cereals and health food products, in Wahgunyah.
Services provided: Townships and Areas: • Asset management • Home Care • Kiewa-Tangambalanga • Gooramadda • Advocacy • Meals on Wheels • Beechworth • Gundowring • Community • Immunisations • Stanley • Indigo Valley development • Libraries • Rutherglen • Kergunyah • Community Forums • Local law • Wahgunyah • Lilliput • Cemeteries enforcement • Chiltern • Norong • Engineering work • Maternal and child • Yackandandah • Osbornes Flat health • Environment and • Allans Flat • Sandy Creek sustainable initiatives • Public health • Barnawartha • Staghorn Flat • Festivals and events • Tourism • Browns Plains • Wooragee support • Town planning • Brimin • Huon • Footpath and road • Waste management maintenance and • Bruarong • Barnawartha North construction • Youth services … and many more. • Carlyle • Charleroi • Heritage matters • Chiltern Valley • Silver Creek • Cornishtown • Upper Sandy Creek
picture: Louise Kaye-Smith, Ali Rowe, and Geoff Simmons at the Volunteer Expo at Yackandandah in November 2010.
Page 2 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 3 Page
Tick Indigo cont... VICTORIA Indigofera adesmiifolia - adesmiifolia Indigofera angambalanga iewa - T Kiewa C) ast Victoria ast 2,016 sq km 1463km 16,111 0.98% 11,241 (VE 7 750 $23.4 million $10.4 million 129 (EFT) 8890 $2.69 billion 8149 $2.63 billion 291 $58,694,509 268 $17,772,342 105 $18,516,129 373 $36,228,471 270km north east of Melbourne 270km north east North E oira Shire Councils. Shire and Moira Indigo Shire shares a border with the municipalities of Wodonga, Wangaratta, Towong, Alpine Wangaratta, Wodonga, with the municipalities of a border shares Shire Indigo
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Borders: SNapshot Area: of roads Length Population: Rate: Growth Voters: Number of councillors: Number of businesses: Total: Budget Revenue: Rate Employees: (total): Properties Rateable: Properties determined: Planning Permits Indigo issued by Building Permits Building Department: Shire Issued within Building Permits Surveyors: Private by Shire issued: Building Permits Total Locations: Region:
About Us About Major Projects & Programs Programs & Projects Major About Us indigo - it’s different
We could talk about the food and the wine, the extensive rail trails, the distinct seasons - our autumn is really something quite special. We could talk about our preserved history - Australia’s most significant collection of historic towns. But it is more than that. We have something quite different and unique here. It’s the winding roads and the little discoveries you make at the end of them. It’s the environment - the unspoilt corners of the shire like beautiful Wahgunyah on the mighty Murray River and Upper Sandy Creek in the Kiewa Valley, the giant granite outcrops around Mt Pilot near Beechworth, the national parks. It’s missing your turn on a weekend drive and finding yourself at the end of a bush track looking at Mt Buffalo or Mt Hotham in the distance and realising it’s only about an hour to drive up there for a day’s snow skiing. It’s the ease of driving down and back to Melbourne in a day to catch a matinee show with your children. It’s going to any of our festivals across the Shire and seeing the spirit in our communities. Our residents drove the community consultation process for our current four-year Council Plan and we won an award for that. Our people are dynamic, creative, spirited and discerning. This is what makes Indigo different.
Page 4 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 5 Page cont... esponsible management of Council’s resources of Council’s esponsible management Preservation of heritage and historical features of features and historical of heritage Preservation the Shire and of innovation recognition and Promotion improvement continuous and equality of diversity of cultural Recognition opportunity R in which environment of the natural Conservation live we atmosphere and identity of the rural Maintenance towns of rural for our future planning effective Ensure with our community partnerships Build and maintain through growth economic sustainable Pursue tourism and business supporting agriculture, opportunities service delivery focused customer Provide and governance leadership are we Ensure to our accessible and accountable aware, attuned, community community. and safe a healthy Promote ey Principles ey K • • • • • • • • • • • • OUNCIL ARE:
A great place to live, work and visit. work live, place to A great o support and develop a sustainable, thriving and resilient thriving and resilient a sustainable, o support and develop INDIGO: T community through leadership and partnerships leadership through community HIRE C S OF INDIGO S eamwork - Councillors - Councillors eamwork
espect - We will listen to, and value the ideas and the and value to, will listen espect - We eadership - We will provide progressive, caring and caring progressive, will provide - We Leadership leadership innovative be based on - All our actions will & Integrity Honesty fairness and equity trust, sound information, R our community from feedback and encourage value - We Community Involvement community life council and both in participation and T Professionalism skilled and will be appropriately and employees team working as a to committed our to accountable are - We Accountability possible outcomes the best provide to community available. are that within the resources About Us About • • • • • Values • MISSION: ER THE KEY DRIV council’s philosophy council’s Major Projects & Programs Programs & Projects Major
VISION: About Us
on a personal note...
Once again, Council staff have risen to the challenge delivering professional service to residents and visitors. In particular, staff continue to make stellar inroads into the Capital Works program and, again, we see record amounts of work completed, which is to the overall benefit of the whole community. This year has seen the closure of the LaTrobe Campus Cr Ali at the former Mayday Hills site, and at the time of this report, there was no news about the sale. Councillors Pockley and senior staff continue to lobby hard for a successful - mayor outcome for the Indigo community for this iconic site.
the year in review - the mayor and ceo This year our Annual Report acknowledges our growing partnership with our community. We rely on the stores and Post Offices in our smaller towns to display Council agendas and minutes and be a distribution point for other publications. And we work with community groups on issues of importance to them, such as the Stanley interim Post Office, a new design of the Yackandandah Public Hall wall, and successful lobbying for grant money for flood mitigation work in Chiltern. Our relationship with our community is a dynamic one – it changes, it challenges and it is always at the forefront of our thinking. We are looking forward to an optimistic future as we take stock of the past year in this report. Highlights: • More targeted support for our business community through new Business Awards and a buy Local campaign, • Continuing sound financial management (details on to be rolled out later in 2011 page 79) • Continued the Community Strengthening Project across • Very positive results in Council’s Community Satisfaction the shire, helping communities to develop their own Survey, and in the Local Government state-wide Community Plans survey including improving our score for community • Collaboration with the Australian Centre for the Moving engagement against all other councils in Victoria. Image on short films about our people and towns (a full summary is on page 14) • Involvement in the North East Solar project • A new website, the first stop for information • Completed review of Roadside Management • Delivery of another record result in Capital Works Conservation Plan projects. (see page 30-32) • Inaugural Sustainability Awards • Responded to an extraordinary year of storm-related damage and severe flooding • Staged a highly successful Rural Summit for Victorian rural councils at Wahgunyah • Rural Land Use Strategy implementation plan • Commenced our Indigo 2030 project to gather residents’ • Increased attendances at Community Forums by 46% at ideas on the future the end of 2010, with further increases in 2011 • Completed the Yackandandah Sports Park hall, • Support for the Chiltern community against a proposal Baarmutha Park community centre for a quarry at Skeleton Hill • Launched the Indigo Gold Trail, including works on the • $45,000 for community groups for various projects Rutherglen Gold Battery, and re-opening the Beechworth • Over 13,500 hours of home Care and Personal given to Powder Magazine 370 clients and 31 Veteran Affairs clients, 8,765 Meals on • Industrial land subdivision completed and Wheels delivered, 1,650 community meals provided sale commenced.
Page 6 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 7 Page cont... - ceo CUTIVE OFFICER Brendan Brendan rath McGrath OR Formulation of a long-term financial plan. of a long-term Formulation Strategy. Rating Finalising the Draft deal of pride into the town for doing so. Indigo doing so. Indigo for the town deal of pride into on this program tirelessly long and work residents successes in of ongoing heard just have and we 2011. for the shortlist has been this year of view, point a personal From been It has and character-building. exciting very of the people and staff represent an honour to in some it has been testing and whilst Indigo, experience it has been a wonderful instances, special with some very me in contact and brought and places. people, events • • his report covers the major achievements and the major achievements covers This report thank our We year. the 2010-2011 for challenges efforts for their increasing and staff Councillors business owners on behalf of our residents, and thank acknowledge And we and visitors. as a and the community volunteers residents, in Council involvement their continued whole for activities. Cr Ali Pockley MAY McGrath Brendan CHIEF EXE ast ast eep eport. owns Victoria, North E Victoria, owns overnments for for Governments ederal own of the Year in the K in the of the Year own
urray Darling Murray Group, Management egional Waste Continued improvement of customer service and of customer improvement Continued concerns. customer to our responsiveness with protection Balancing environmental opportunities. development on enforcement. focus Stronger of the controversial Finishing the replacement Public Hall wall. design of Yackandandah of the Community evaluation and Completion Project. Strengthening eputy Premier Deputy Premier of Victorian lobbying Successful Disaster of $1.6 million in Natural early release for repair flood damage for funding Financial Assistance work. to mobile in relation Government Lobbied Victorian Stanley. for phone coverage and F Lobbied State in councils rural funding for long-term increased the Whelan R to response for assistance for overnment G Lobbied State hit the blight when chestnut growers chestnut region. roads. for money more for lobbying Successful development policy to influence efforts Ongoing with the Municipal Association involvement through Timber T of Victoria, Advocacy R Alliance. Greenhouse East North Association, Looking ahead • • • • • • • • • • •
About Us About Major Projects & Programs Programs & Projects Major Challenges for the Shire have been the floods that that been the floods have the Shire for Challenges 2011 and turned in 2010 and early late struck flood 1:100 year for prognoses all down upside was Indigo the State. and across here levels, compared front the damage lucky on relatively the then newly to and lobbying with other Shires, action swift some saw Government State installed assist of some funding to and the early arrival and other infrastructure. our roads to with repairs the title of won community The Rutherglen Tidy T Victorian a great and brought Beautiful program Australia About Us your councillors
Cr Ali Pockley, Mayor Cr Bernard Gaffney,
First elected 2008 Deputy Mayor
Mayor 2010-11 First elected 2008, Mayor 2009-10
“This year as Mayor has seen me in a position to “ lobby very hard for our Shire. It is important that we “My main aim is that Indigo Shire remains sustainable “ continue to provide the very best services that we can with controlled growth and low debt. There is for our ratepayers and give them the best value for no better place to live than Indigo Shire with its “money that is possible. The start of our Indigo 2030 “magnificent heritage, landscapes and lifestyle.” project is so far giving very valuable advice on what Council will need to concentrate on into the future.” Committee representation Committee representation • Indigo Shire Arts and Cultural Advisory Committee • Indigo Shire Audit Committee • Indigo Shire Environmental Advisory Committee • Rutherglen Wine Board • Indigo Shire Heritage Advisory Committee • Indigo Shire Tourism Advisory Committee • Indigo 2030 Steering Committee • Indigo Shire Baarmutha Park Committee • Australian Local Government Women’s Association, • Indigo Shire Finance Committee North East Branch (Vice President) • Community Grants and Awards Committee • Australian Local Government Women’s Association Victoria (sub) • Indigo Shire Burke Museum and Cultural Precinct Advisory Committee
• North East Local Government Network (NELGN) (Deputy Chair)
Meeting attendance Meeting attendance 11 out of a possible 11 Ordinary Council Meetings, 11 out of a possible 11 Ordinary Council Meetings, 3 out of a possible 4 Special Council Meetings. 4 out of a possible 4 Special Council Meetings.
Contact details Contact details mobile: 0448 803 411 Phone: 03 5728 1495 email: [email protected] mobile: 0419 181 234 Email: [email protected]
Page 8 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports “ Page 9 Page cont... irst elected 2005 elected First Cr Barbara Murdoch Cr Barbara the community are put into practice. “ practice. are put into the community that for me working with and listening to the to me working with and listening that for community makes it even better. My aim is to My aim is better. it even makes community “I believe that Indigo is a great place to live and to that Indigo is a great place “I believe Contact details Contact Phone: 03 5726 1488 effective so that those great ideas generated by so that those great ideas generated effective Indigo Shire Audit Committee Shire Indigo Finance Committee Shire Indigo Government Local Australian Association Women’s Committee Development Professional MAV Committee Community Resilience Shire Indigo UM, Alliance of Councils and Shires Member ACS of the Upper Murray Committee 2030 Steering Indigo ensure that our communication is transparent and and is transparent ensure that our communication “ attendance Meeting Council Meetings, 11 out of a possible 11 Ordinary 4 out of a possible 4 Special Council Meetings. mobile: 0407 821 221 email: [email protected] Committee representation representation Committee • • • • • • • “ anagement Group Management egional Waste orum irst elected 1996 elected First
evelopment Board egional Development principles in Local Government. principles in Local ast R ast best outcomes for the community. “ the community. for outcomes best
Cr Peter Graham, OAM OAM Graham, Cr Peter Local government representation demands representation government Local “Openness, honesty and accessibility are three and accessibility honesty “Openness,
Councillors pursue the desires of the community Councillors pursue the desires of the community Phone: 02 6032 8534 Contact details Contact and ensure that the community is aware of pros and ensure that the community and cons when decisions are made to deliver the are made to when decisions and cons North E Disability Action Committee Shire Indigo Darling Association Murray R Murray Bio Diesel F ayor 2001-03, 2005-07, 2008-09 Mayor About Us About mobile: 0429 198 100 email: [email protected] • • • • “ representation Committee • attendance Meeting Council Meetings, 9 out of a possible 11 Ordinary 3 out of a possible 4 Special Council Meetings. Major Projects & Programs Programs & Projects Major About Us
Cr Vic Issell Cr Larry Goldsworthy
First elected 2005 First elected 2008
Mayor 2007-08
“I aim to continue to be accessible to the citizens of “As an important aspect of my Councillor duties, I “ Indigo and work hard to reflect on the wide range “ think, work and act strategically for the benefit of of issues that come before Council, to listen to the the entire shire. In the next year the Indigo 2030 community and my fellow Councillors. My aim is to vision, long-term financial plan , asset management “make decisions that ensure Indigo continues to be a “and effective communication of our actions will all be sustainable, beautiful and friendly place to live.” important components in seeing the Shire thrive. “
Committee representation Committee representation • Member Murray to Mountains Rail Trail Committee • Municipal Association of Victoria • Chair Environment Advisory Committee • Timber Towns Victoria • Member ACSUM, Alliance of Councils and Shires of • Indigo Shire Finance Committee the Upper Murray • Indigo Shire Heritage Advisory Committee • Murray Arts Board (Deputy Chair) • Indigo Shire Municipal Emergency Management • Member Indigo Shire Arts and Cultural Advisory Planning Committee Committee • Indigo Shire Municipal Fire Prevention Committee
• Baarmutha Park Management Committee (sub) • Lake Sambell Management Committee
Meeting attendance Meeting attendance 10 out of a possible 11 Ordinary Council Meetings, 11 out of a possible 11 Ordinary Council Meetings, 4 3 out of a possible 4 Special Council Meetings. out of a possible 4 Special Council Meetings.
Contact details Contact details mobile: 0417 690 836 Phone: 03 5728 2973 email: [email protected] email: [email protected]
Page 10 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 11 Page esidents were were esidents cont... council meetings council and Community Meetings 11 Council were There held on a rotating year, the throughout Forums R and villages. basis in our towns invited forums and and notified of the meetings supper for a light and staff join Councillors to forum. and the the Council Meeting between year. in the Special Meetings also four were There “ eference Group eference irst elected 2008 elected First Cr Peter Croucher Cr Peter
Contact details Contact Phone: 02 6027 3260 Mobile: 0438 273 260 Email: [email protected]
to use integrity and common sense in decision and common use integrity to making for the good of everyone in our Shire.” the good of everyone making for and above all a good listener. I aim to continue continue I aim to all a good listener. and above Indigo Shire Tourism Advisory Committee Tourism Shire Indigo Junior Council Shire Indigo Shire – Indigo Library Regional Upper Murray Council Timor S86 Committee East and Awards Community Grants Shire Indigo Advisory Committee Yarrawonga on Hume to Advisory Group Management Waterway Hume Plan Community R Lake North East Multicultural Association Multicultural North East Committee 2030 Steering Indigo the Shire. I consider myself to be a people person be to myself the Shire. I consider “Three years into my term I feel very connected to to very connected I feel “Three term my years into attendance Meeting Council Meetings, 11 out of a possible 11 Ordinary 4 out of a possible 4 Special Council Meetings. • • • • • • • Committee representation representation Committee
• • About Us About
“ Major Projects & Programs Programs & Projects Major Sharing Communications
Roberta Baker manager communications How we communicate with you The Council has made a concerted effort to tell residents what we are doing and to create opportunities for people to work in partnership with us in varying ways. Objectives in our Council Plan include enhancing our communications and fostering community involvement in Council decision-making. With a better understanding of what people want to know, we have: • Launched a new website with cleaner lines and a user-friendly navigation system. • Revamped content of the Indigo Informer and continued with six editions a year. (About 80% of 673 people who filled in our satisfaction survey rated the Informer as their top mechanism for Council information.) • Improved the look and content of the weekly Indigo Connection advertisement in the Ovens & Murray Advertiser newspaper. • Increased the number of media releases by 36% in the first half of 2011 over the same period in 2010, written or collaborated on many feature articles in local media, arranged a number of radio and television interviews on programs we are delivering.
We have strengthened our focus on creating opportunities for people to be involved in Council business. Examples include: • Increased attendances at Community Forums after Council meetings by 46% in the 2010 calendar year. This continued to increase in the first half of 2011. • Created a community-council working group to resolve the controversial design of the side wall of the Yackandandah Public Hall. • Called meetings in Chiltern and Beechworth for residents to tell us firsthand of their experiences in the floods in late 2010, and worked with them to resolve issues. • Represented the community on a Community Consultation Group to gather information for the sale of the La Trobe Beechworth campus. • Met with residents to get their feedback about draft plans and strategies, including the Wahgunyah Foreshore Master Plan, Stanley recreation Reserve and Coulston Park Recreation Reserve in Tangambalanga. • Worked with community representatives on special committees such as the Environmental Advisory Committee and the Audit Committee. • Began the process of gathering residents’ high-level hopes and visions for Indigo Shire in the year 2030.
These examples demonstrate the principles of Council’s Communications Policy, which include that all communication will consider and value community perspectives, that we believe good communication drives cultural change and improves performance and that all communication matters – equally.
OPPOSITE PAGE CLOCKWISE FROM TOP LEFT: Roslyn Hughson, Tangambalanga; Glenn and Katrina Smith, Barnawartha; Jenny Reynolds and grand-daughter Ella Bartel, Kergunyah; Cate Ferguson, Stanley; Jason Michie, Wahgunyah; Kiewa General store.
Page 12 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 13 Page Deane’s Wattle Deane’s cont... Acacia Deanei - Acacia
: word he the
ading
Spre Because of the size and geographical nature of Indigo Shire it is sometimes difficult to ‘spread the word’ to difficult nature of Indigo Shire it is sometimes and geographical of the size Because help us do this. in the Shire to and we rely on various outlets the community, about what Council is doing for are on display strategies and various draft plans and newsletters Indigo Informer agendas, minutes, Meeting Tangambalanga, Kiewa, Wahgunyah, of the Stores around the Shire. Proprietors and General Offices at Post for information to provide stores willingly help us and Offices Post Barnawartha, and Stanley Kergunyah, Thank you. our residents.
Sharing Communications Sharing Major Projects & Programs Programs & Projects Major Sharing Communications
Local government statewide community satisfaction survey
2010 Indexed 2011 Indexed Comparison of results to: Mean Mean Change in All Councils in All Councils performance in group 2011 2011 the last year ** ** * A. Local Government Indicators
Overall Performance 58 62 Improved Similar Similar Advocacy 61 66 Improved Similar Higher Community Engagement 61 65 Improved Higher Higher Customer Contact 69 70 Unchanged Similar Similar Specific Performance Areas
Local Road & Footpaths 49 48 Unchanged Similar Lower Health & Human Services 72 72 Unchanged Lower Similar Recreational Facilities 66 68 Unchanged Similar Similar Appearance of Public Areas 67 68 Unchanged Similar Similar Traffic Management & Parking 59 64 Improved Similar Higher Waste Management 63 68 Improved Lower Lower Enforcement of Local Laws 60 65 Improved Similar Similar Economic Development 58 59 Unchanged Similar Similar Town Planning Policy & 53 55 Unchanged Similar Similar Approvals * Improved / declined indicates a significantly different result from 2010 ** Higher / lower indicates a significantly different result from the 2011 mean score from others in the group / total
Surveys tell us what you are thinking: Surveys are one way Council keeps track of residents’ views. A state-wide Victorian Local Government Community Satisfaction Survey is co-ordinated each year by the Department of Planning and Community Development. A summary is above. It shows strong improvement in six areas, particularly in Community Engagement where Indigo improved its score against all other Councils in Victoria. Indigo conducts its own survey each year. A summary of results is on our website at www.indigoshire.vic.gov.au under Your Council.
Pictured right: Beechworth teenagers Sandon Allen and Alex Fairbridge fill in the Council’s survey in March 2011.
Page 14 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 15 Page rey Rice Flower Grey Pimelea Treyvaudii - Pimelea Treyvaudii
Andrew Cudars Cudars Andrew - oh&s co-ordinator Fiona Shanks organisational manager development
Overview strength the and are valuable asset most Council’s are volunteers and Council staff Shire Indigo community to the show respect they and of the dedication proud are success. We behind Council’s face. we the daily challenges to embrace make they and of the enormous contribution about you tell and staff we support our how structure, we outline the organisation’s In this section their achievements.
I like the fact that the job varies from day to day and I am not bound to a desk. I would like to to a desk. I would like day and I am not bound to that the job varies from day to the fact I like change very but in reality I can little unless I know injuries in the workplace, say that I eliminate investigate record and to find solutions. I also have and work with them staff what concerns them happening again. In prevent to be put in place can so controls incidents reported any to help them to work plan a return injured we develop do get that staff event the unfortunate for the Indigo Shire I have had OH&S officer Being the first recover. out their work as they carry induction program, of a Contractor areas including the development many a lot of input into follow to is in place and ensuring a system occuring, incidents prevent to procedures developing my job is about What I love safer. our workplace actions. This has helped make up incident condition as home in the same to get and helping all staff of the workplace the safety improving arrive. they Our People Our Our People
Executive Staff Our Executive Team is made up of the Chief Executive Officer and the General Managers of each business unit. Collectively they manage the functions and responsibilities of Council.
Community
Council
Chief Execuve Officer Brendan McGrath
General Manager General Manager General Manager Major Projects & Programs Sustainable Communies Corporate Services Andre Kompler Mark Florence Greg Pinkerton
Senior Officers Due to their reporting line and management responsibilities, there are six positions at Council that are classified as Senior Officers under the Local Government Act 1989. They are: • Chief Executive Officer • General Manager Corporate Services • General Manager Major Projects & Programs • Manager Communications • General Manager Sustainable Communities • Manager Organisational Development
Picture: Staff got walking in the Global Challenge exercise program and ‘walked around the world’.
Page 16 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 17 Page cont... Female part time Female full time Female Male part time Male full time 43% 18% 10% 29% 8.6 35.8 38.9 45.3 128.6
129 131 120 Full time equivalent 48 42 91 10 191 Total Total ote: ‘part-time’ includes casual employees casual includes ‘part-time’ Note: (head count) Full time equivalent 4 8 72 34 118 (head count) Female Female 102 118 115 2 38 19 14 73 unit Male (head count) Part time Part business 89 89 80 by Workforce profile - Workforce profile data Full time
orce
numbers
gender and employment status gender and employment status Gender and employment was: status employment gender and by profile 30 June 2011, our staff As at k F ork
otal Our People Our staff W Year ajor Projects & Programs Major Projects Communities Sustainable Communications, Governance, Development Organisational Corporate Services Corporate 2010/2011 2009/2010 2008/2009 Designated Group Designated T
Major Projects & Programs Programs & Projects Major Workforce profile Workforce Our People
Learning and Development Organisational-wide training included equal opportunity training and MERIT customer request system training. Other specific training included introduction to local government, personal productivity, first aid, contact officer, participation in the Local Government Managers Australia Management Challenge, and leadership development- related courses. Indigo Shire was engaged to undertake the North East Regional Development Scheme (NERDS) co-ordination role. Originally known as the Personal Development Project, NERDS develops and supports regional training initiatives and human resource-related projects for 12 North East councils and one water authority. One of NERDS major projects was to examine online training options. Learning Seat, a division of News Limited, provides individually branded, web-based organisational learning centres that provide access to one of Australia’s largest collections of on-line courses, training tools and e-learning resources. A regional contract was negotiated and the NERDS learning centre was established - www.learningseat.com.au/nerds. Learning Seat specialises in providing compliance, professional development and accredited training, as well as developing fully customised on-line induction programs. On-line courses are cost effective, involve less time out of the workplace and will enable Council to better meet its growing compliance training requirements.
Health & Wellbeing The Health and Wellbeing program is an action in the Council Plan. Healthy staff contribute to a healthy and positive workplace, which improves productivity and community engagement. Our activities included counselling and support services, health and wellbeing information, flu immunisations, fruit baskets in the workplaces, opportunity to participate in fitness sessions such as lunchtime walks and the global corporate challenge, and membership of the Local Government health insurance plan. Staff Service Awards Each year we recognise and reward staff in a number of ways. While our priority is to focus on saying thank-you when it’s deserved, we also have formal ways in which we recognise staff. These include professional development opportunities and Employee of the Month recognition, and service awards.
Page 18 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 19 Page enee R : : left cont... above Lillian Lindupp, Marum, yran odger Neal. odger oyle, K Doyle, athy Our outdoor staff were recognised as a group for Employee of the Month in of the Month for Employee as a group recognised were staff Our outdoor : obert Hooper and R above : athryn Chivers, R Chivers, athryn Name of Employee K Dolny Marilyn Clark- Pertzel Christine Maria Leach, K Hammat, Shelley Narelle Paull- Executive Assistant Corporate Services Corporate Assistant Executive Paull- Narelle Supervisor Beechworth – School Crossing Gracie Elizabeth Service Officer Officer/ Fleet – Customer Doyle Kathy Health Officer – Environmental Nieborak Renee Crew Works The Outdoor Support Officer – Enforcement Doughty Greg Officer Intake / Assistant – Community Care Ann Krautz Officer Development Leanne Bussell – Economic Bridie Guy -Planning Assistant Foreman & Acting Officer John Pleming – Works Officer Payroll Noonan – Annette Winners h winners month : the Rodger Neal and Robert Hooper, East Gippsland Transfer Station Attendants, receiving their 10-year Service Awards. Awards. Service receiving their 10-year Attendants, Station Transfer Gippsland East Hooper, Neal and Robert Rodger of : : awards
: Left :
picture ovember 2010. November Dunlop, Nicky Tate, Jim Redmond, Kim Warne, Scott Landells and Kate Doughty - the Indi-guns - won the People’s Choice Award for the best poster at the poster for the best Choice Award People’s won the Indi-guns - - the Doughty Kate Landells and Scott Kim Warne, Jim Redmond, Dunlop, Nicky Tate, 2011. in March Challenge Australia Managers Government annual Local ebruary 2011 service employee Number of years 25 years 20 years 10 years August 2010 August 2010 September 2010 October 2010 November 2010 December /January F 2011 March April 2011 2011 May June 2011 July 2010 Month/Year
Our People Our Major Projects & Programs Programs & Projects Major Our People
Volunteers We value our many Volunteers and Work Experience students within our community. Volunteers provide customer-focused services and enhance established Council programs. Work Experience provides students, who are either residents of the Shire or attend educational institutions within the Shire, with the opportunity to gain short-term practical experience in their field of future employment. Throughout the year more than 275 people registered as Council Volunteers and for Work Experience in the following areas – Visitor Information Centre, Burke Museum, Historic Precinct, Information Technology, Road Maintenance and Construction, Meals on Wheels and Community Planning.
Workplace Relations Council has continued its negotiations with employees on a new Enterprise Agreement. The current agreement has expired but remains in force until a new agreement is approved. The negotiations have taken longer than planned as Council is also examining the benefits of a regional Multi Enterprise Agreement with the City of Wodonga and Towong Shire Council. Council continues to work proactively with both its employees and their workplace representatives on industrial relations issues. There has been no time lost during the reporting year for an industrial relation action. Occupational Health and Safety Council is building a workplace culture of health and safety of its employees, contractors, customers and visitors. During the year a new contractor induction system has been implemented that requires all Council contractors to complete both a general and site-specific induction before commencing work. A comprehensive review of the emergency response arrangements for all office buildings was completed and all staff were trained in what to do in an emergency. We developed a hazardous goods and chemical register for all Council depots which included updating all material and safety data sheets. We formed an OH&S committee and improved the communication of OH&S issues throughout the workplace. Elected workplace representatives conduct frequent audits across our sites, which strengthens our staff hazard and incident reporting system. Two staff completed their Return to Work Co-ordinator’s qualification to ensure that Council provides the best possible support to injured staff. Equal Employment Opportunity Council is fully committed to the principles of Equal Employment Opportunity (EEO) and ensures all employees and prospective employees are treated on their ability to carry out the functions of a position and not on any presumed or real attributes that may be thought to affect job performance. This is implemented by non- discriminatory processes in all areas of Human Resources, including but not limited to, recruitment and selection, promotions and rewards and terminations. This year Council has conducted training in appropriate workplace behaviours with all its employees to ensure that we continue to provide a safe workplace free from discrimination, harassment and bullying behaviours. We released a new Code of Conduct for our employees and have appointed and trained eight new contact officers who can help staff to identify and report issues of concern.
Picture: Our many volunteers were recognised in National Volunteers Week at a special lunch in Beechworth in May 2011.
Page 20 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 21 Page ast ast lat-leaf Bush-pea Flat-leaf Pultenaea platyphlla - Pultenaea esponded to an extraordinary year of year an extraordinary esponded to Increasing capacity in internal design, in internal capacity Increasing and asset assessment subdivisional drafting, management to capacity improve to Divisional review cost needs and provide customer to respond infrastructure and sustainable effective with neighbouring Shires collaboration Greater build capacity to to Council’s to add of grants pursuit Continued services provide to capacity in the drainage of stormwater review Strategic period a two-year over townships larger and similar engineering Developing North E across standards development Successful advocacy for more roads funding roads more for advocacy Successful R flooding and severe need due to community timeframes within reasonable funding to and redirected programs Changed areas major flood impacted dealing with start to Council funding,In addition obtained for of $235,000 funding additional grant for and $65,000 Flood Mitigation Chiltern areas prone Bushfire Trimming Tree Roadside budgets maintenance the Shire’s Achieved despite delivery works and 89% of the capital six months over floods ongoing capital for a policy and process Implemented prioritisation works review. Commenced fleet Shires capital of completion of high levels Continued and maintenance works of public for infrastructure advocacy Continued concern facilities. work staff Appropriate pcoming Challenges Upcoming • • • • • • Achievements • • • • • • • • • • include flood damage include flood damage : “Some of the attraction of Indigo Shire and working with Council is the team for scope development, tangible improving service, constructive input community section this ompler : thoughout
eviewing Capital grants for new assets for for assets new for grants Capital eviewing ebruary 2011. verview Assets and infrastructure management and infrastructure Assets Engineering, design and estimating management and contracts Project and programming assessment Works Capital R groups community parks, roads, drainage, of maintenance Routine etc pools, signage buildings, paths, management Quarry and materials management Emergency management Waste (ie Buller Gas) contracts centre profit External and funding relating on sustainability Advocacy infrastructure. to Pictures that occurred after storms hit Indigo Shire from September 2010 to 2010 September from Shire hit Indigo storms after occurred that F and on-the-ground delivery people that to continue need and value. This division will the deliver and maintain plan for, engineer, consistent and facilities infrastructure Shire’s with available resources.” • • • • • • • • • • Responsibilities • O general manager general Andre K Andre Major Projects & Programs & Projects Major Major Projects & Programs
civil operations
The Future • Managing the repairs to flood-damaged roads and associated infrastructure Ron • Reconstructing road pavements at Dederang Service Road, Yackandandah, and Lower Stanley Sneddon Road and Church Street, Beechworth • Reconstructing segments of kerb and channel - manager in Beechworth, Chiltern, Yackandandah and Tangambalanga Objectives • Reconstructing footpaths in Beechworth and To manage Council’s infrastructure and environmental Yackandandah services ensuring that maintenance programs protect • Constructing Mill Street, Wahgunyah our assets, that services are efficient and effective, that development is sustainable and that our • Replacing play equipment at various playgrounds environment and heritage is preserved. throughout the shire • Taking part in the Integrated Fire Management Services Planning process and developing activities associated with the move to a Municipal Fire The Operations Department, a service arm of Council, Management Plan is a team of dedicated office and field-based officers skilled at preserving the community’s assets including • Supporting the Municipal Emergency Management the removal of hazards throughout the Shire. It Plan and contributing to the discussion of future also manages the community’s waste, responds Emergency Management Options to emergencies and operates one external service • Continuing to support the four SES units and two supply contract providing reticulated LPG gas to Mt CFA Groups within the Shire. Buller Alpine Resort. The department also manages a gravel quarry near Everton for the supply of material for the re-sheeting and construction of Council’s roads. Operating from depots at Yackandandah, Rutherglen, Beechworth and Chiltern, the Operations team manages and maintains: • 435km of sealed roads • 1,027km of unsealed roads • 148 bridges and major culverts • 33 parks and gardens • 76km of footpaths • Underground and surface drainage systems including wetlands and lakes • Over 5000 street trees • Manages numerous items of specialist plant and equipment to help it do its work across the whole Shire.
Picture: Road maintenance apprentice Destine Schilg planting native seedlings near Yackandandah in May 2011.
Page 22 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 23 Page oad at oad at efficiently efficiently cont... oad and Hynes igh Street, oad and High Street, oads and Bridges oads and Bridges esponding and resolving customer customer esponding and resolving Continuing to meet Council’s Road Council’s to meet Continuing the including obligations Plan Management infrastructure of associated maintenance of the the periodic resurfacing Complete targets the nominated to network road announced State including the recently Funded R Government program R of enquiries about maintenance infrastructure community the and improve review to Continuing all maintenance of service for levels new exploring activities including technologies resources Managing Council’s the including increasing and effectively of staff. knowledge skills and technical Completion of the annual gravel road gravel of the annual Completion about 2% Covered program. re-sheeting of a cost at pavement of the network $407,448 resealing of the annual Completion of $811,868 a cost at program 2445 over to response and Attention enquiries customer following repair damage to response Initial during spring and summer that storms five of cost damage total an estimated caused $3.4 million truck, maintenance Acquisition of a new truck, maintenance road specialist a new of $312,000 a cost chipper at and a wood works capital Council’s Helping deliver following the completing by program Road, of Jacks Reconstruction projects: R Back Creek Rutherglen, Service R Lane, Yackandandah, park at car Baarmutha Park Wooragee, of underground construction Beechworth; R Havelock at drainage Beechworth. challenges • • • • • fast facts fast achievements • • • • • • mergency calls afterhours and at afterhours mergency calls
“G’day I’m David McIntosh, I work for Indigo I work for David McIntosh, I’m “G’day mainly operating a Operator, Shire as a Plant but also crew Works the Capital backhoe for working on road and drainage maintenance. week- take of six who also part of a team I’m involving about turns on the On Call Roster, E taking weekends. At the moment I’m filling in as I’m the moment At weekends. inspecting various assets Officer, our Works and including roads, playgrounds, footpaths me for as required. This is new other assets skills. I have learning new enjoying and I’m living and working in the area always loved lad. This area has always a Beechworth as I’m I see and do; of course given me much to work with a great team.” Cheers, Dave.
- staff snapshot - staff cIntosh McIntosh David
Major Projects & Programs & Projects Major Major Projects & Programs Programs & Projects Major Major Projects & Programs
council plan objectives
Key: Complete/implemented Continuing/Ongoing Incomplete Deferred
ROADS AND FOOTPATHS What we said we would do Status What it means Continue to meet Council’s Road Proposed to report on results of defects repaired as identified from Management Plan obligations inspections under the RMP. Difficult to customise reports with current database software. Needs further reviewing Complete the periodic resurfacing of Resealing targets and gravel road re-sheeting programs the road network to the 100% completed nominated targets Continue to review and improve levels A program of Service Plan reviews to be commenced this year of service for all maintenance activities including maintenance management processes. This was postponed including the use of new technologies and is planned to recommence following the adoption of Council’s Asset Management Plans Develop a more planned approach The storm flood events over the spring and summer months did to managing maintenance, but still impact on our ability to review our management of maintenance respond as needed to emergencies activities. Not commenced as planned
APPEARANCE OF PUBLIC PLACES What we said we would do Status What it means Implement Council’s Tree Employ a tree maintenance officer. For the first time ever Council has Management Plan employed a qualified Arborist to manage the tree services needs of the shire Review the level of service for grass Review slashing and mowing service plans before November 2010 slashing and implement a more frequent regime as current budget allows Review the level of service for street As typical of previous years, a specialist street sweeping contractor cleaning and implement a more was engaged to sweep town streets prior to major community events. frequent regime as current budget This was done four times allows
Picture: Kergunyah Road awash.
Page 24 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 25 Page
cont... What it means What Application for funds from VicRoads was unsuccessful. was unsuccessful. VicRoads for funds from Application to Continue as notified. applications to make Continue and with VicRoads Meetings Liaison Traffic conduct Police Victoria parking restriction eased with new completed review Parking signs installed other priorities due to Not commenced this time at available No funding programs this time at No funding available opening stations transfer the current to proposed No changes conducted were weekends disposal waste hard times. Free for the media and regularly produced were Articles newsletter Council’s for the media and regularly produced were Articles newsletter Council’s Status KING PAR
eview 2010 eview
Outdoor staff member Shannon Ginkel. staff Outdoor :
picture eview levels of service for Council’s Council’s of service for levels eview WASTE MANAGEMENT WASTE TRAFFIC MANAGEMENT and MANAGEMENT TRAFFIC What we said we would do would said we we What As funding permits implement the As funding permits implement of the Beechworth, rehabilitation and Wahgunyah Chiltern Rutherglen, with in accordance landfill sites Waste 10-year Council’s Plan Management Seek funding assistance to address address to Seek funding assistance Road in the Link identified deficiencies Audit R Safety each for parking review a Undertake with Beechworth commencing town this year parking street an off or conduct Create business areas all township for strategy to for funding to advocate Continue problems management traffic address R waste and hard stations transfer regime collection management waste regular Introduce articles release press station transfer of promotion Better materials what and fees opening hours, be disposed of and those free can of charge.
Major Projects & Programs & Projects Major Major Projects & Programs Programs & Projects Major Major Projects & Programs
project delivery
• Prioritisation of projects using Council’s Capital Works Prioritisation Policy • Delivery of 90% of the 2011-12 Capital Works Program.
Brad We are also looking to carry out more civil and architectural design in-house to reduce external Dinsdale consultant fees on projects and to increase the - manager professional capabilities of our engineering staff. Objectives • Improve the quality and maximise the long-term sustainability of the built environment • Manage and maintain to a high standard assets critical to our economic prosperity • Ensure flood management structures and strategies minimise flooding to our residents’ properties • Expand and promote the bicycle and pedestrian network. Services • Master planning • Concept development • Design • Project Management and Construction • Contract Management • Delivering the annual Capital Works program • Management of the 10-year Capital Works program. The Future We will continue to focus on the primary objective of delivering the Capital Works 2011-2012 program throughout the Shire on time, within budget, to specification and the agreed scope. The primary goals include: • Review of the existing 10-year Capital Works Program to incorporate Council’s Asset Management policy and strategy and philosophy of ‘renew before new’
picture: Staghorn Flat near Millers Lane became a raging torrent.
Page 26 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 27 Page cont... Review of the existing 10-year Capital Capital 10-year of the existing Review projects using Council’s of Prioritisation Successful delivery of 89% of the Council’s of 89% of the Council’s delivery Successful Works of Capital Council approval Council’s incorporate to Program Works and and Strategy Policy Management Asset new’ before of ‘renew philosophy Policy Prioritisation Works Capital of 90% of the 2011-12 Capital Delivery Program. Works budget Works $8.77 million Capital Works Capital of new evelopment D of 10- prioritisation improved for database tracking efficient and more program year and reporting Policy. Prioritisation • • • fast facts fast achievements • • • challenges ngineering evelopment Jacinta Allen with Jacinta egional Development
inister for R for Minister :
Picture Yackandandah Primary School children at the opening of the at Primary School children Yackandandah 2010. in August stadium Sports Park Yackandandah
- project engineer - project Paul McLachlan Paul “I have been working in the Major Projects “I have been working in the Major May this year. since & Programs Department the like project work, My role is split between drainage projects in Beechworth stormwater E and Development and Chiltern, work, mostly looking at subdivision planning work, mostly is the diversity most permits. The thing I love day I can in. On any involved of projects I get be dealing with road and drainage design art a major subdivision, or reviewing for and for engineering integrity, installations on a Capital then managing contractors time bit of spend a fair to project. I get Works far reaches of visiting the out of the office for just the Shire. It gives me an appreciation be living and working in lucky I am to how at the Council this part of the world. The folks help. tries to everyone are all really great too, area’ mentality.” not my no ‘that’s There’s
Major Projects & Programs & Projects Major Major Projects & Programs Programs & Projects Major Major Projects & Programs
council plan objectives
Key: Complete/implemented Continuing/Ongoing Incomplete Deferred
Council plan objectives What we said we would do Status What it means Maintain a prioritised Capital Works Annual program developed from prioritised Capital Works Program Program and ensure it is revised means more efficient delivery of projects. Capital Works Prioritisation at least annually to check relevant Policy adopted by Council priorities and cost estimates Design and implement remedial Chiltern and Beechworth flood mitigation priorities designed and drainage priorities in line with the construction commenced. Drainage Asset Management Plan under adopted Asset Management Plan development Implement the priorities of the Route options and costing report for a potential Rail Trail bicycle path Strategic Bike Path Plan between Beechworth and Yackandandah has been completed
Continue to support a bicycle reference Indigo Cycle Reference Forum up and running and is ongoing group for the implementation of the Attendance by Council Officers as requested Strategic Bike Path Plan and the Cycle Tourism Strategy
picture: Clint McWilliam and staff cover new drainage pipes in Havelock Road, Beechworth, in February 2011.
Page 28 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 29 Page cont...
ecember storm when six inches of rain fell in an fell when six inches of rain in the December storm away washed was Lane, Yackandandah, on Mongans this bridge to The approach :
picture hour. Pam Brumley rang Council to report the damage and the approach to the bridge was re-instated within 24 hours. Pam, pictured on the new bridge bridge on the new pictured Pam, within 24 hours. re-instated was the bridge to and the approach the damage report Council to rang Brumley Pam hour. getting in with the speed of the Council staff impressed really were “We it caused. and the damage the rain like said no one had seen anything approach, business on their land near the bridge. and herbs lettuce run a hydroponic she said. The Brumleys up and running again,” the bridge
Major Projects & Programs & Projects Major Major Projects & Programs Programs & Projects Major Major Projects & Programs
major capital works projects A total of $7.8 million in Capital Works projects was completed in the year 2010-2011, including $1.55 million on shire-wide projects. This was part of a second record year of delivering Capital Works projects with 89% of the Capital Works program delivered on budget and on time. The series of floods and storms from September to February presented further challenges and staff also delivered new projects at Beechworth and Chiltern aimed at mitigating future floods. * = project to be completed
Major Capital Works Projects Expenditure Remaining Budget for Shire-wide 2010-11 Projects Underway Roads major patching $50,012 Annual resealing contract $811,868 Annual gravel resheeting rural road $407,448 Kerb and channel replacement $29,312 Road designs & planning for future projects $53,218 Emergency signage * $3,070 $1,930 Special Charge Schemes design & community consultation * $48,554 $11,446 Town tree planting $18,182 Footpath renewal program $36,343 Recreation facilities upgrade $6,643 Bush fire recovery $89,101
Major Capital works completed Rutherglen High Street shared path $39,019 Rutherglen Wine Experience major repairs $23,234 Memorial Light power * $4,179 $821 Fig Tree Park toilet block reconstruction * $213,795 $18,785 Public Pool - hot water $10,000 Public Pool - shell maintenance $35,000 Soles / Ready Street drainage $11,925 Jacks Road upgrade * $888,418 $84,532 Water Re-use Scheme * $39,611 $90,004 Chiltern Wall Street drainage relocation $6,709 Albert Road footpath $9,574 Chiltern Greening Watercourses * $27,256 $2,744 Urban Renewal Project - Stage 1 $237,159 Urban Renewal Project - Stage 2 $51,525 Lake Anderson Masterplan $10,000 Recreation Reserve Masterplan * $12,513 $4,460
Page 30 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 31 Page $5,122 $1,486 $2,951 $3,525 $96,957 $22,908 $13,264 $58,190 $14,578 $39,274 $59,946 $66,171 $24,209 $125,000 cont... Projects Underway Projects Remaining Budget for for Budget Remaining $0 $54 $192 $736 $290 $559 $9,188 $3,264 $6,829 $2,296 $23,300 $81,116 $15,643 $20,000 $40,520 $52,036 $29,229 $24,878 $28,500 $62,289 $52,633 $10,000 $15,000 $10,000 $48,810 $56,038 $34,400 $56,758 $10,726 $12,513 2010-11 $123,150 $131,825 Expenditure Expenditure ... cont ompleted C s k wor . rust - building upgrades rust
Capital oad sealing oad Bridge - safety issues * - safety oad Bridge rails enhancement project enhancement rails
jor ergunyah oreshore Masterplan oreshore oreshore toilet facility * facility toilet oreshore Ma Chiltern cont... Chiltern Pony Club storage area Club storage Pony * construction Park Skate Industrial Estate Industrial Tangambalanga Tangambalanga Wahgunyah improvements / signage Streetscape K R Boyds Playground improvements - solar lights improvements Playground courts and tennis Netball - irrigation Reserve Recreation turf* Club - new Cricket F Barnawartha pavillion Reserve Recreation Senior Citizens - airconditioning Senior Citizens Yackandandah upgrade intersection Roads Flat / Kirby Back Creek T Cemetery - hot water Public Pool - maintenance Public Pool * Public Hall - upgrade F emorial refurbishment * Memorial refurbishment Chiltern ill Street design Mill Street T River loodway improvements * improvements Floodway 1 - Stage improvements Floodway * leakage Anderson Lake hall * Sports Park Estate Industrial Avenue Railway Hall - upgrade Osbornes Flat Hynes R * road Public Hall entry/exit - shade sails * Isaacs Park * Masterplan Reserve Recreation Water - non-potable source * source - non-potable Water
Major Projects & Programs & Projects Major Major Projects & Programs Programs & Projects Major Major Projects & Programs
Major Capital works Completed cont... Expenditure Remaining Budget for Tangambalanga cont... 2010-11 Projects Underway Coulston Park Masterplan * $12,514 $1,487 Playground shade sails * $291 $24,210 Wooragee Service Road construction $48,979 Streetscape improvements $10,000 Beechworth Road shoulder seals $34,848 Baarmutha Park combined clubrooms Stage 1 $778,752 Baarmutha Park combined clubrooms Stage 2 * $1,065,887 $128,185 Public Hall -floor refurbishment $7,000 Skate Park upgrade $54,765 Flood mitigation works $106,159 Lake Sambell pathways and infrastructure * $155,484 $1,000 Havelock Road / High Street drainage $85,177 Baarmutha Park carpark & entry/exit * $147,724 $52,276 Phillips Lane land acquisition * $1,104 $3,896 Courthouse ventilation * $2,109 $39,091 Stanley Community Hall Athenaeum upgrade $11,698 Recreation Reserve changerooms $29,843 Other works Mt Buller Gas Monitoring * $42,790 $12,210 Brimin, Cornishtown, Bruarong Fire Tanks $13,728 CAD Software licence & work stations $17,000 Upgrade printer / plotters $29,586 Purchase IT equipment * $55,179 $41,821 Office furniture $11,588 Office changes $25,040 Fleet replacement $314,239 Fleet purchases new $66,448 East Gippsland Waste - trailer purchase $8,500 Beechworth Transfer Station development $16,370 Plant equipment purchase * $135,453 $215,860 Municipal office design $20,604 Other Major Projects in progress Kiewa-Walcha Road design * $2,400 $5,100 High Country Rail Trail * $0 $35,000 Road Assessment Studies * $106,762 $39,520
Page 32 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 33 Page cont... ach time there is
A flood at A flood door front my Jan Richmond has lived in her house in Beechworth Road Sydney years. E eight for her garden is flooded and a storm, progressively worse it has become the years over been fixed This situation has now the reforming with Council staff of the slope from Sydney contours her home and making to Road much the drain near Finch Street work, which began The bigger. in May 2011, has also involved a larger pit outside Jan’s installing home at Number 17 and planting to Road along the bank of Sydney it. help stabilise very the Council staff “I found I responsive, very understanding. to of the flooding emailed photos and came the engineers and they were the problem. They inspected said it was and told it like realistic, wait our turn we would have to be done. But it was the work to for said.” done when they
Major Projects & Programs & Projects Major Major Projects & Programs Programs & Projects Major Major Projects & Programs
assets
• Maintaining infrastructure at a level of service acceptable to the Shire community within financial and resource constraints.
Robert We are also planning to review our vehicle fleet policies and incorporate the widely used Uebergang Infrastructure Design Manual into development engineering practices to provide increased - manager efficiencies in these areas.
Objectives • To sustainably manage the community’s infrastructure assets now and into the future (roads, bridges, buildings, drains and pathways) • To deliver the required levels of service for these assets in the most cost effective way • To provide for the asset needs of present and future residents. Services • Strategic asset management of Council’s roads and bridges, buildings, drainage infrastructure, and pathways • Management of Vehicle Fleet • Road and pathway inspections and actions to satisfy Road Management Plan • Development engineering • Building maintenance works. The Future We are targeting, both as a Council and a member of the North East Regional Asset Management Group of Councils, a core level of asset management practice by December 2012. We have made good progress in the last 12 months, with challenges ahead including: • Completion of asset management plans for Roads, Pathways and Drainage infrastructure • Incorporation of asset renewal requirements into the Long-Term Financial Plan and formulation of the 2012-13 Annual Budget as ‘year one’ of this long-term plan
Picture THIS PAGE: Boyds Road Bridge. OPPOSITE page: Mayor Cr Ali Pockley opens the Baarmutha Park Multipurpose Community Facility in May 2011, with Committee of Management president George Browne.
Page 34 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 35 Page cont... Implementation of new core level asset asset level core of new Implementation in a timely processes management of including the documentation manner, time the first plans for management asset database asset extensive of Completion part of the asset as and checks reviews plan process management and quality consistent Maintaining engineering services in light development of 90% of issues. Delivery resource of staff program. Works the 2011-12 Capital Formation of an Asset Management Management Asset of an Formation review, monitor, to Group Steering of asset level core and prioritise the within Council practice management Management Asset of Indigo’s Adoption Strategy Management and Asset Policy Management a Building Asset of Adoption Plan Management Asset Plan and a Bridge renewal of modelled asset Incorporation the annual Capital into requirements process. budget Works challenges • • • fast facts fast achievements • • • • es, it’s good to have good to es, it’s
technical officer technical mergency Planning purposes. They do say mergency Planning purposes. They
- engineering - engineering Tim Clarke “Working with assets sounds a bit dry, but sounds a bit dry, with assets “Working - such as our wet are in fact some assets Y network. stormwater I Department. bone in the Asset a funny mainly deal with building maintenance the and while I avoid including public toilets, and keys I also organise locks humour, toilet throughout the Shire. The more “unseen” updating of what I do involves component roads, buildings, the Shire’s for registers asset I also networks. and stormwater footpaths, of the all the mapping components update (GIS) and run updates groups major asset all the property boundary that maps for GIS through our corporate be viewed can organising (Exponare). I am currently system and painting external air conditioners, new our buildings, upgrades for public toilet our road and stormwater while improving for and producing maps databases, E of life!” is the spice variety
Major Projects & Programs & Projects Major Major Projects & Programs Programs & Projects Major Major Projects & Programs
council plan objectives
Key: Complete/implemented Continuing/Ongoing Incomplete Deferred
Improve the quality and maximise the long term sustainability of the built environment What we said we would do Status What it means Ensure that Council’s asset Asset Management Policy adopted December 2010 management practices are clearly defined and in accordance with a Asset Management Strategy adopted December 2010 with ongoing strong Asset Management Policy implementation of this strategy Strategy A corporate approach implemented for asset management, with the formation of a cross-functional Asset Management Steering Group to review and implement Indigo’s Asset Management Strategy
Asset Management Plans for Buildings and Bridges adopted in June 2011
picture: Members of the Beechworth Red Cross catered for the opening of the Baarmutha Park Multi Purpose Community Facility in Beechworth in May. From left, Julia Smith, Georgie Ashmore, Margaret Turner, Lorraine Kneebone.
Page 36 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 37 Page Dookie Daisy ast Project. ast Brachyscome gracilis - Brachyscome Completion of many individual Community individual Community of many Completion Community Strengthening Plans through Project with the Australian collaboration Outstanding Images oving M for Centre Park Skate of Beechworth Completion and older for of in-house care Quality delivery disabled residents Roadside Conservation of Completion Plan Management Issuing of 280 planning permits community groups to support Continued of Solar North E Development Balancing protection of natural environment environment of natural Balancing protection opportunities and risk with development management East of Solar North Supporting the delivery Project care of community Further streamlining services actions Land Use Strategy Rural Progressing service of customer improvement Continued responsiveness and customer activities on enforcement focus Greater of the Community evaluation and Completion Project. Strengthening • • • • • • • • pcoming Challenges Upcoming • • • • • • • “My family and I “My family live in Indigo Shire the natural enjoy to the relative beauty, and the tranquillity, to close connection Working community. at Council offers great opportunities : esource Management. esource
CEO Brendan McGrath enters into the footy finals spirit at the finals spirit the footy into enters McGrath Brendan CEO :
arly Years and Young People services People and Young arly Years verview se Strategy Land Use Strategy of Rural Development Plan Implementation of Access and Inclusion Plan Adoption Recreation Arts and Culture Access and Inclusion Land Use Planning Strategic Planning permit assessing and processing Public Health regulation Laws of Local Enforcement Services Building Control R Natural Community Care services Community Care Community Strengthening E picture ctober 2010. in October Expo dinner in Yackandandah Volunteer to work with wonderful communities as they as they work with wonderful communities to and and strong, resilient become develop, issues and challenges. It is an respond to experience.” engaging and positive • • Achievements • • • • • • • • • • • • O Responsibilities general manager general lorence Mark Florence Sustainable Communities Sustainable Sustainable Communities
community planning Kyleigh Andrews - community care service delivery David administrator Koren - manager
Objectives To work with our residents to develop a healthy, safe and resilient community. Services • Home and Community Care (HACC) service • Early Years Service Support eg Maternal and Child Health, kindergartens and out of school hours care “I love that I am part of a dedicated and • Support to community committees and highly skilled team. We all work very hard organisations through the Community Strengthening project to help the elderly and disabled people in • Youth Services our community to remain independent and • Arts and Cultural services active. It’s very rewarding when I see the • Rural Access Program benefits of this service. We provide aged • Recreation Services including swimming pools and disability services to over 400 residents • Library Services in the Shire. With an ageing population the • Community and social planning • Community Grants service will continue to grow. Indigo Shire is • Emergency Recovery Support. without doubt one of the most beautiful rural The Future places to live. I, like many, was not aware of • Completion of Community Plans for Rutherglen, the variety of services our Council provides Wahgunyah and Kiewa/Tangambalanga to the community and I have seen how hard • Implementation of Healthy Children and Families staff work to make this a great place to live. Plan and Healthy Communities Plan • New Access and Inclusion Advisory Committee One of my goals is to keep improving my • Implementation of HACC Active Service Model understanding of the needs of our clients so • Creation of accessible spaces for young people I can then help them access the services they • Swimming pool development plan need to set their own goals for a healthy life.” • Volunteer training and development.
Page 38 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 39 Page amilies cont... own of the Year” Award. Award. of the Year” own egions project overnment’s Government’s ederal Tidy T eview and update the Indigo Shire Shire the Indigo and update eview pgrades to swimming pools swimming to Upgrades of major plans/strategies Completion and F Children including Healthy Pandemic Communities Plan, Plan, Healthy Plan. Plan and Heatwave to put will continue community An ageing on Home and Community Care pressure services services kindergarten to Major changes the F through Access initiative Universal recruitment and retention Volunteer our residents of living for costs Increasing our of maintaining costs Increasing infrastructure community R Plan. Community Safety rants given to community community to given 37 Community Grants projects of Community Plans completion Successful Valley. and Indigo Yackandandah for Expo held in Yackandandah Volunteer and of Home Care 13,500 hours Over and 31 370 clients to given Care Personal clients Affairs Veteran 8,765 Meals on Wheels delivered 1,650 Community Meals provided After in the Beechworth 62 enrolments Program School Care Permits 208 Disabled Parking young for and activities Major events the Shire people throughout and Summer Shorts screenings Indigo the through stories of local production MI in the R AC during conducted events Successful and Week Children’s Week, Volunteers Week Seniors recreation for of Masterplans Completion Park and Coulston Stanley at reserves win the to Rutherglen Support for “ Victorian • • challenges • • • • • • achievements • • • • • • • • • • • • • fast facts fast Volunteers ottom Volunteers : b anager Community Planning, Manager oren, avid K David
TOP: TOP:
picture demonstrates the lift for disability access at the opening of the for disability access the lift demonstrates 2010. Hall in August Sports Park Yackandandah Williams and Dot Karen Young, Nesbitt, Margaret Olive Kelley, Mavis during National volunteers many Indigo’s a lunch recognising Charles at 2011. in May in Rutherglen Week Volunteers
Sustainable Communities Sustainable Major Projects & Programs Programs & Projects Major Sustainable Communities
council plan objectives
Key: Complete/implemented Continuing/Ongoing Incomplete Deferred
Effective and efficient service delivery What we said we would do Status What it means Survey community services recipients Surveys were completed in 2010, results assessed and adjustments to establish levels of satisfaction and made in service levels to address issues raised. eg more testing on the priorities for improvement quality of delivered meals
Enhance the health and wellbeing of the community What we said we would do Status What it means Implement approved priorities of the Events for young people held throughout the Shire, including band Recreation Plan nights, dance workshops and information sessions on healthy lifestyles and diets Support all young people to access Events for young people held throughout the Shire, including band the information, support & services nights, dance workshops and information sessions on healthy they need to lead healthy, active and lifestyles and diets culturally diverse lifestyles and live in a secure environment Continue to provide in-home support Additional resources made available for home and personal care to services to our aged and disabled meet the increasing needs in the community residents Implement approved priorities of the Part-time Early Years Coordinator appointed. Capacity Assessment Early Years Plan Reports completed for kindergartens Implement the approved priorities of The arts newsletter Indartz issued bi-monthly. The Arts & Cultural the Arts Strategic Plan Advisory Committee meets bi-monthly to advise Council. Screening of local short films through the Indigo Summer Shorts and ACMI in the Regions projects
Empowering our communities Provide resources to assist the Council Community Grants ($47,500) and Asset Maintenance Grants community to implement their ($137,700) issued priorities Work in conjunction with our Community Plans developed for Yackandandah and Indigo Valley. communities to implement existing Implementation of completed Community Plans (eg Chiltern, Community Plans Bruarong, Stanley) commenced
Page 40 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 41 Page
Young people Young : The Ruthernglen : : cont... Bottom middle ompler (ISC) in 2010. Right useum), Andre K Museum), Andre Noble (Yackandandah and Pam eynolds ebergang (ISC), Susan R obert Uebergang edmond (ISC), R Yackandandah business people were invited to get to know Council staff better at a brekky barbecue meeting. Wendy Kerr (Yackandandah (Yackandandah Kerr Wendy brekky barbecue meeting. at a better Council staff know to get to invited business people were Yackandandah all is to be changed following community wishes. community following be changed Publc Hall is to of the Yackandandah side wall The controversial : :
TOP: TOP:
middle left picture Museum), Jim R Wine Bottle featured in one of a series of films about Indigo Shire by the Australian Centre for the Moving Image in November 2010. November in Moving Image for the Centre by the Australian Shire in one of a series of films about Indigo featured Wine Bottle Camp in 2011. Leadership Homestead part in the Valley took and Alpine Shires the Indigo from
Sustainable Communities Sustainable Major Projects & Programs Programs & Projects Major Sustainable Communities
planning and sustainable development
• The Environmental Unit will be developing a program to enhance the care of Council’s many environmental reserve areas. • The Enforcement Services section will expand Ian their operations to provide greater support for the Scholes enforcement of provisions of the Indigo Planning - manager Scheme.
Objectives To work in partnership with our community to provide a safe environment, and ensure sustainable growth and protection of the Shire’s heritage and natural and built landscapes. Services • Statutory Land Use Planning • Strategic Planning • Local Laws • Animal Control • Building Control • Environmental Health • Environmental Programs and Natural Resource Management. The Future • The State Government is proceeding with the implementation of the Hume Regional Strategy and one of the outcomes will be a Regional Growth Plan. This will be developed with Local Government to guide further development of regional Victoria to provide for future population growth. The Planning Unit will be involved to ensure Indigo Shire’s interests are properly represented. • A re-allocation of resources in the Building Unit will enable staff to improve compliance with essential safety measures in public buildings and private swimming pools.
picture: Mayor Cr Ali Pockley with one of the trophies for the Sustainability Awards held in October 2010.
Page 42 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 43 Page cont... oadside Adopt and implement Domestic Domestic and implement Adopt Plan Management Wastewater service key succession plans for Prepare areas of and high levels staff expert Maintain service of continuing in light customer professions key certain issues for resource of Local expansion and implement Plan for resources extra provide to activities Law land use planning enforcement, to and fire management vegetation roadside protection Planning various and adopt Prepare the implement to Scheme amendments Land Use Strategy Rural improve to program Implement service with essential compliance swimming pool and private regulations requirements. safety ural Land Use Strategy the Rural Completed and resourced well of operation Continued Advisory Service utilised Heritage environmental support for Strong activities community and programs program Awards Sustainability Inaugural of R review Completed Conservation Management Plan Management Conservation efficiency energy Heroes” “Hip Pocket workshops target to funding extensive Attracted spraying weed roadside rehabilitation Beechworth, Spring Creek, works now have Both Building Inspectors their Building Inspector been awarded U n l i m i t Board. Practitioners e d r e g i s t r a ti o n b y t h e B u i l d i n g challenges • • • • • • achievements • • • • • • • • • fast facts fast
ealth Officers in Health Officers nvironmental ast area. I have been involved in I have been involved area. ast
health officer
- environmental - environmental Sally Cronin “On any day I can find myself doing food myself doing find day I can any “On investigating education, tobacco inspections, poisoning, dealing with wastewater food I complaints. issues and fielding various job. The work is the diversity in my love a sense and offers challenging but rewarding a provide I can knowing of achievement individuals and businesses. helping hand to I have been learning the processes Being new of the job and also building relationships with other E the North E Health Manager the current restructuring the to data which provides database and health of Health on the food Department premises within the Shire. I have some ideas this may result and safety on food centred and information newsletter in a quarterly working with a close team sessions. I enjoy and are who have a wealth of experience help advice, offer always on hand to and support.”
Sustainable Communities Sustainable Major Projects & Programs Programs & Projects Major Sustainable Communities
council plan objectives
Key: Complete/implemented Continuing/Ongoing Incomplete Deferred
Effective and efficient service delivery What we said we would do Status What it means Ensure services are available to all Resources available to Council are continually assessed and if residents at acceptable standards to necessary re-directed based on feedback from customer satisfaction our community surveys
Protect and enhance the Shire’s natural environment What we said we would do Status What it means Promote community understanding Provide support for a wide range of community environmental and involvement in protecting the activities and programs natural environment
Promote and manage sustainable development What we said we would do Status What it means Ensure Planning Scheme reflects Rural Land Use Strategy completed and implementation commenced community aspiration to protect the Strategic Land Use Planning program funded and implemented Shire’s rural character and landscapes Ensure key sustainability principles Create opportunities to improve Council’s environmental performance incorporated across Council activities in such areas as greenhouse gas reduction and water use Continue to support a range of We promote sustainable building practices regional programs such as North East Implement various actions in the Environment strategy Greenhouse Alliance Ensure Planning Scheme meets Maintain continuous review of planning scheme provision and amend objectives of sustainable growth and when necessary protection of environment Participate in various government programs such as The Hume Regional strategy implementation Provide one of the strongest most active heritage advisory services in rural Victoria Ensure Council’s Building Control Provide a complete permit issuing capacity programs both provide a cost effective Have a rigorous program of inspection for Essential Service and efficient permit service and compliance (public building safety measures) appropriate level of compliance Implement a private swimming pool safety/access inspection program supervision for public safety functions Ensure Council provides a program of Maintain capacity to properly supervise a range of public health issues environmental health inspections and such as food premises, septic tanks, water quality, health nuisances, advice infectious diseases, registered premises
Page 44 Corporate Services About Us Greg Pinkerton general manager Sharing Communications
“Indigo Shire Council • Indigo Gold Trail launched is about as good • Beechworth Powder Magazine reopened as anyone could • Several tourism promotions completed
• Security increased for Council buildings and Our People wish for in a work IT infrastructure. environment. Every Upcoming Challenges day I am surrounded • Formulation of an updated long-term financial by a beautiful plan Major Projects & Programs natural environment, • Revision of the Indigo risk management strategy authentic history • Revision of the Indigo economic development and a team of dedicated professionals. It is a strategy pleasure to lead the Corporate Services team. • Relocation of the Yackandandah Visitor Information Centre Our goal is to ensure that residents, visitors, • Continued improvement of customer service community groups and businesses all receive and customer responsiveness Sustainable Communities the highest level of service.” • End to end revision of Council procurement policy and process.
Overview: Responsibilities • Customer Service • Economic Development
• Finance Corporate Services • Governance • Burke Museum & Historic Precinct • Risk Management • Tourism and Visitor Information Centres.
Achievements Our Performance • Refresh of Indigo’s Draft Rating Strategy • Review of Grant Policy • Review of council fees and charges • Local Government Rural Summit held in Indigo Shire Financial Reports
• Industrial land subdivision completed and sales picture: Customer Service Officer Melissa Kayll. commenced
Astrotricha linearis - Narrow-leaf Star-hair Page 45 Corporate Services
tourism
• Assistance at a host of festivals and events including logistical support such as traffic and waste management, marketing and publicity expertise, ticket sales through the Beechworth Visitor Information Centre • Help with sourcing and securing grants Sue • Visitor Information Services including servicing all Couttie visitor enquiries, distribution of Shire marketing materials regionally and to metropolitan areas, - manager bookings for major festivals and events such as Opera in the Alps, Ned Kelly Weekend, sale of merchandise and accommodation bookings Objectives • Developing and distributing marketing material The marketing of Indigo Shire’s many fine tourism such as Official Visitor Guides including a new assets - from its well-preserved historic buildings and streetscapes to renowned local food and wine, Beechworth guide, new pull-up town banners, cycling experiences, superb natural environment and Shire-wide promotional footage for TV and online a multitude of festivals and events. Our stakeholders use, and a new image library include regional, interstate and international tourists • Providing a regular flow of information and images to local tourism businesses such as accommodation operators, restaurants and boutiques, the media, to local, metropolitan and national media to visiting school and coach tour groups and local, promote local tourism attractions, businesses regional and State tourism organisations. and events Our activities include: • Working with the new Regional Tourism Board • Advertising campaigns and websites • Marketing and promoting the Burke Museum and Beechworth Historic & Cultural Precinct • Development of Official Visitor Guides • Generating regional and metropolitan media The Future coverage • Continuation of the Indigo Gold Trail project • Extensive logistical, marketing and ticketing including launching audio tours of gold history support for events organisers sites across the Shire and installing new Gold Trail information touchscreens at each Visitor • Identification and development of new tourism Information Centre in Beechworth, Rutherglen, products Yackandandah and Chiltern. In the year ahead • Support and facilitate training for local tourism we will also identify new sites for inclusion in businesses and provision and support for visitor the trail and upgrade existing sites, such as the services across the Shire. Yackandandah Gorge • Work in partnership with the new Regional Tourism Services Board on a range of projects focusing in particular • Support, help and advice to tourism businesses on food and wine, and nature-based and cycle tourism initiatives with marketing initiatives, tourism excellence workshops and programs such as the Mystery • Development of a social media strategy and roll Shopper campaign out of new media platforms for promoting Indigo Shire’s tourism assets • Support for tourism initiatives/programs of local tourism and business associations
Page 46 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 47 Page ouring rail, including including rail, elly T cont... ood & Wine. Also ourism Victoria on ourism Victoria reat Alpine Alpine the Great oute, ast Valleys F Valleys ast evelopment Victoria Victoria egional Development ouring R rail oute, the new Yarra Valley to High to Valley Yarra the new oute, Visitor numbers have remained reasonably reasonably remained have numbers Visitor of a gloomy perceptions despite strong outlook economic dollar tempting The high Australian overseas tourists locusts publicity about floods and Negative in this region rail services of full in resumption Delays Melbourne and Wodonga between challenge burnout is an ongoing Volunteer festivals key of delivery in the continued and events. aunching the Indigo Gold T Launching the Indigo Historic of the Beechworth the upgrading Magazine, Powder Precinct’s & Cultural interpretive upgrading signage, new and upgrading the Shire across storyboards for visitors. Gold Battery the Rutherglen grants tourism several secured Successfully R through develop $10,000 to including an extra for the Indigo content multimedia Gold T R T Country to Murray committee, marketing Road committee marketing Rail Trail Mountains and North E Partnered with neighbouring Shires and with neighbouring Shires Partnered on marketing associations tourism regional as the Ned K such programs worked closely with T worked such initiatives development tourism and Shopper campaigns as the Mystery programs media familiarisation and established many support for Ongoing including events and festivals some new Tourism $25,000 in Indigo facilitating of Hundreds grants. Advisory Committee events, various at also taken were surveys determining for data excellent providing on the Shire’s the impact of events economy. fast facts fast challenges • • • • • achievements • • •
centre officer centre
- visitor information information - visitor Anne Wilson “I was one of the original volunteers who “I was one of the original volunteers in Centre Visitor opened the Beechworth then. In since 1995, and have been involved has increased that time the number of visitors 100,000 over from about 15,000 in 1994 to and helping happy talking in 2010. I love see and learn what there is to holiday visitors them in Shire and keep do in our fabulous the historic I love another day. Beechworth and buildings in the Shire, our national parks My job involves the sense of community. a bit – booking accommodation, quite tourism the managing tickets, selling festival - in and out, sending out information and records maintaining packs, information selling souvenirs, updating our statistics, and dealing volunteers training new website, with phone inquiries.”
Corporate Services Corporate Major Projects & Programs Programs & Projects Major Corporate Services
council plan objectives
Key: Complete/implemented Continuing/Ongoing Incomplete Deferred
Growing our Economic Prosperity What we said we would do Status What it means Implement the Council’s Tourism Continued development of the Shire-wide Indigo Gold Trail including Strategy identifying other new identification of new sites, new marketing initiatives and exploring use and innovative forms of tourism of Chinese language in new marketing material throughout the shire To work with the Indigo Tourism Consultation with volunteer festival organisers providing advice and Advisory Committee and events extensive in-kind support in areas of traffic and waste management, committees to establish how Council marketing, publicity and ticket sales. Assistance in securing ITAC and can assist in moving towards greater other State government grants sustainability and autonomy for festivals and events Work with tourism groups to Regular consultation and advice with local tourism groups strengthen their roles within their and representatives including ITAC committee to explore new communities opportunities for tourism and build on existing strengths
picture this page: Council staff Simone Nolan, Michael Beattie and volunteer Leo Nette at the Beechworth Telegraph Station. Opposite page middle: Member for Northern Victoria Kaye Darveniza and then Mayor Cr Bernard Gaffney at the Powder Magazine in Beechworth in November 2010 for the announcement of a $120,000 State Government grant for the new Indigo Gold Trail. The Powder Magazine is part of the Gold Trail. Opposite page bottom: Rex Rutherford, Bob Simpson and Joan Rutherford at a morning tea in October 2010 to thank Historic Precinct volunteers.
Page 48 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 49 Page ast Victoria, Victoria, ast cont... elly Weekend was a was elly Weekend egional Museum of North E istoric Precinct Precinct Historic Museum and The Burke and team a dedicated by is supported about passionate members community have There history. Shire’s Indigo preserving and exhibitions or renovated been 12 new Work projects. major conservation several with the has also begun, in conjunction develop to Office (Victoria), Public Records in the access centre archive a dedicated Office. Chinese Protector’s Ned K 2010 The August thousand visitors success with several huge Kelly’s to see Ned to Beechworth flocking Magazine Powder The refurbished armour. sound in April 2011 and its new opened was to be a popular has proved show and lighting alike. and visitors locals with attraction coincided with the launch of These activities to visitors which allows the Golden Ticket, one price. Indigo visit all of our buildings for of an annual version get can residents Shire for the same price as a visitor’s this ticket one. two-day Burke a dedicated future In the immediate will go website Precinct Museum & Historic 2011 and our R.E.Johns Collection in late live indigenous significant of internationally venues in to will be travelling artifacts to will endeavour and we Victoria regional closely with other museums and more work research provide to in the Shire athenaeums museum advice. and professional has Advisory Committee working A hard Plan for Strategic a 10-year developed Precinct. Museum & Historic the Burke include putting museum projects Proposed for gallery spaces online, new collections and exhibitions, and temporary artworks programs of education the development early Beechworth’s and on justice focusing Chinese community. of the proud I am exceptionally of paid team dedicated of my achievements With year. past in the volunteers and staff the Friends of efforts fundraising the vital work Museum and ongoing of the Burke the institutions, and Shire with other State as be considered now Museum can Burke the R an amazing feat given our small staff and our small staff given an amazing feat numbers. volunteer
rant Collie Grant - director
& historic precinct & historic burke museum burke
Corporate Services Corporate Major Projects & Programs Programs & Projects Major Corporate Services
economic development
• Continue to work with business groups in the Shire to identify key drivers to business retention and identify proactive measures for Council to foster business retention • Develop business incentive programs to entice new Leanne small business to Indigo Shire Bussell • Identify business and economic development opportunities and threats that can be addressed by - economic Council development • Continue to work with various key agricultural sectors within the Shire to identify factors that officer enhance sector viability • Develop initiatives as part of a wider Economic Objectives Development Strategy to assist our key economic • To encourage sustainable growth within our Shire sector of large scale agricultural pursuits, and while building and maintaining strong working businesses relating to large scale agriculture. relationships with the business community • To manage economic growth to benefit the community and district • To foster trust, co-operation and support through open communication and participation practices • To value current and future relationships with industry and ensure open and regular communication is maintained • To implement responsible economic development policies and practices that ensure a long-term future. Services • Creation of business networking opportunities • Assisting new and established businesses with access to information and funding opportunities • Maintain a comprehensive database of local businesses with information on the services and goods they offer • Providing workshops, networking opportunities and guidance where required. The Future • Continue to pursue opportunities for the construction and marketing of industrial land including securing external funding where possible • Investigate the provision of industrial land in areas where there is none picture: Indigo Shire Council Junior Councillor Zoe Deacon addresses the Rural Summit at All Saints Winery in Wahgunyah in April 2011. picture opposite page: Council’s Business Development Officer Jamie Boatwood with partner Dianne Feldtmann at the Indigo Business awards, Vintara Winery Rutherglen in April 2011.
Page 50 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 51 Page cont... evelopment Development conomic To identify opportunities for attracting new attracting for opportunities identify To while helping existing the Shire business to prosper and grow businesses to relationships to build trusting continue To and business community with the local bodies and tourism chamber the relevant within our Shire. rganising Indigo Shire’s Inaugural Inaugural Shire’s Indigo Organising held in April which were Business Awards Winery Vintara 2011 at Summit Rural Rutherglen Organising in March days two held over which was included rural 2011. The 200 delegates leaders, business and industry councillors, and practitioners development economic of the community members The launch of the E to website Unit section on Council’s and events of upcoming details provide on business development information within the Shire Yackandandah the in forming Assisted Chamber of Commerce the across meetings networking Organising and April 2011 March for Shire of the sale and development with Assisting land. industrial fast facts fast challenges • • achievements • • • • • •
ast region after finishing region after ast
conomic Development Unit co- Development conomic
development officer economic economic officer
conomic Development Unit and the diversity Development conomic
- administration - administration ickwood Will Rickwood “I have thoroughly enjoyed my first six weeks six weeks first my “I have thoroughly enjoyed I at the Indigo Shire Council. of employment the North E to moved and engaged me interested role keeps of my in to grow continue on a daily basis. I hope to continuing to looking forward role and I’m my here at Indigo.” career my ni for a bit of a ‘tree change’ and haven’t Uni for lifestyle the healthy enjoy back. I really looked and unique recreational opportunities The the natural environment. by offered the people here is amongst camaraderie everybody has been from day one fantastic; go out of and willing to welcoming friendly, part of the like me feel make their way to My E team. Jamie and Leanne are great and have workers my been thoroughly supportive of me and spirit of the The entrepreneurial development. E
Corporate Services Corporate Major Projects & Programs Programs & Projects Major Corporate Services
council plan objectives
Key: Complete/implemented Continuing/Ongoing Incomplete Deferred
Encourage & facilitate appropriate economic growth and employment opportunities What we said we would do Status What it means Implement Council’s Economic A joint Economic Development Strategy and Action Plan is being Development Action Plan developed in 2011-2012 Pursue opportunities for construction Council has 2 industrial estates for sale being actively marketed with 5 and marketing of industrial land, blocks being sold in the 2011 year. The Economic Development Unit including securing external funding continues to work with the Planning Department and investors for future industrial land development
Ascertain key drivers to maximise The Economic Development Unit will continue to liaise with small retention of small businesses businesses to ensure that key drivers developed are in line with the needs of small business owners Establish business incentives programs Incentive programs will be developed in accordance with the to entice new small businesses to the Economic Development Strategy once the strategy is adopted and Shire implemented in 2012
Encourage value-added agriculture, viticulture and horticulture activity What we said we would do Status What it means Engage with the agricultural, The Economic Development Unit will continue to liaise and engage viticultural and horticultural sectors with key stakeholders in the agricultural, viticultural and horticultural to identify mechanisms to enhance sectors. Further sustainable development will be in accordance with viability the Economic Development Strategy once adopted Develop initiatives to assist our Initiatives will be developed in accordance with the Economic key economic sector of large scale Development Strategy once the strategy is adopted and implemented agricultural pursuits and businesses in 2012 relating to agriculture.
picture: Winners of the inaugural Indigo Shire Business Awards in April 2011.
Page 52 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 53 Page cont... OTTOM: BOTTOM: picture Indigo Shire hosted the Rural Summit for smaller Councils in Victoria in April at All Saints Winery Wahgunyah. The event attracted attracted The event Winery Wahgunyah. All Saints in April at smaller Councils in Victoria Summit for the Rural hosted Shire Indigo : :
top
onkers from the Spa at Beechworth. the Spa at from Donkers with Debbie Beechworth, Park, Sambell Caravan Lake and Sue Humphris from oger picture verall Business Indigo Shire - Shire Business Indigo Overall Best Winners: in April 2011. Dual Award Winery in Rutherglen Vintara held at were Business Awards inaugural Council’s R several hundred delegates from across Victoria as well as many representatives from Indigo businesses and the community. community. businesses and the Indigo from representatives as many as well Victoria across from delegates hundred several
Corporate Services Corporate Major Projects & Programs Programs & Projects Major Corporate Services
finance and information technology The Future • Completion and adoption of the new Rating Strategy • Completion of the 10-year long-term financial plan • A review and update of Council’s procurement policies and practices Frank • Review and update the Shire’s IT Disaster Recovery and Business Continuity plans and procedures Bonacci • Implement a new IP phone system to provide greater levels of functionality, reliability and - manager ongoing cost savings. Objectives To effectively and efficiently deliver a range of high quality information technology, financial controls and council plan reporting services of the Shire. Services objectives • Statutory financial reporting obligations Key: Complete/implemented Incomplete • Annual Budget preparation and ongoing monitoring Continuing/Ongoing Deferred • Monthly financial reporting to Council • Accounting and financial support to council Optimise our financial sustainability departments What we Status What it means • Audit Committee support said we would do • Compliance with all relevant taxation obligations Formulate Council requested that this • Calculation and generation of all rate notices and adopt a item be held over to the 2011- • Collection of all money owed to the Shire 10-year long- 2012 financial year to allow • Ensuring all Council employees are paid correctly term financial time for the Indigo 2030 vision plan to be completed first • Ensuring all suppliers are paid and that all appropriate controls around those payments are followed • Management of Council’s cash position and Review Review completed, the more benchmarking analysis investment portfolio significant indicates fees and charges are • Delivery of day-to-day Information Technology Council fees comparable to other Councils services to all Shire staff and Councillors in a cost and charges effective manner including • Plan for future Information Technology needs benchmarking analysis within through preparation and delivery of system the sector strategies.
Page 54 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 55 Page cont... Completion and adoption of the new of the and adoption Completion Strategy Rating of the 10-year and adoption Completion financial plan. long-term All of Council’s legal and statutory and statutory legal All of Council’s met been have obligations reporting finance training of several Delivery managers Council budget sessions to induction contractor at Participation that ensure to the Shire sessions across with Council’s familiar are suppliers and obligations processes on procurement focus Increased orders purchase particularly compliance, for undertaken audit reviews Internal and IT security process preparation Budget and controls fees and significant Council’s Reviewed of the the preparation prior to charges 2011-12 budget of a the adoption towards continued Work work with additional Strategy Rating new year in the coming required and is A financial model has been prepared 2030 of the Indigo completion the awaiting of a 10- enable the development vision to financial plan long-term year commissioning of new of the Completion which will provide technology IT server and redundancy. of reliability high levels of the new the commissioning Support for website Shire Indigo card and locks of electronic Installation at Council offices to access system as as well and Yackandandah Beechworth Precinct. the Heritage fast facts fast • • challenges achievements • • • • • • • • • • •
ackandandah every morning, every ackandandah
- finance officer - finance Davies Leah Jones- “I liaise with suppliers and staff to ensure “I liaise with suppliers and staff project are paid on time. My current invoices With about 7000 is the supplier database. and suppliers, I am updating their details a group so other users into slotting each one a particular serviceobtain and search for can choose from. suppliers to of current a list I job is the satisfaction about my What I love I work on when I’ve finished the process. feel a two-week cycle culminating with a cheque around comes It Wednesday. second every run did the “tree change” from quick! My family it’s a long Griffith where the land is flat and of way from everywhere else – the opposite the Shire respects the how Indigo Shire! I love it is responsible for. environment and history I drive from Y not people and I’m work with some really nice sick of it yet.”
Corporate Services Corporate Major Projects & Programs Programs & Projects Major Corporate Services
governance and risk
• Improvement of Council’s Records Management Policy to meet best practice standards • Customer Service Centre renovation works at Beechworth to enhance our customers’ experience by providing them with a more efficient service in a welcoming environment • Development of detailed statistical reports Jo-Ann generated from Council’s electronic systems to monitor and improve Council’s organisational-wide Riley response to our customers. - manager Audit Committee • Independent Members • Councillor Members Objectives • To provide support to the Councillors on Klaus Baumgartel Cr Bernard Gaffney matters associated with the sound and effective Frank Burfitt Cr Barbara Murdoch governance of Council operations Ian Morris • To provide advice on legislation and regulations that directly impact Local Government, including the Victorian Local Government Act and regulations The Chief Executive Officer, General Manager • To manage and co-ordinate the risk management Corporate Services, Manager Finance and Manager function within Council including mandatory Governance and Risk, together with Council’s Internal external risk audit processes, ensuring that Auditor, attend all Committee meetings but are not appropriate reporting is done, that audit and risk voting members. management findings are assessed and addressed The Audit Committee met four times and discussed • Ensuring that Council is appropriately insured legislative compliance, Council’s Fraud Policy, accounting standards, Occupational Health & Safety, • To provide excellent customer service that involves procurement, Risk Register, Business Continuity Plan, sharing knowledge and information to make Indigo financial reports and auditor recommendations. Shire a better place for its residents The following four internal audits were carried out • To ensure effective records management practices and were reported to the Audit Committee: in compliance with the Public Records Office of 1. Budget Preparation Review Victoria and raise awareness of obligations through staff support and training. 2. IT Security Services 3. Contractor Management 4. Organisational Risk Register. • Risk Management • Governance Internal Audit • Customer Service Council’s internal audit services are provided by WHK, Albury, who were appointed in 2009 after a • Corporate Information Management competitive tendering process. • Internal Audit Function. The Audit Committee adopts the annual internal audit plan based on the information contained in The Future Council’s Organisational Risk Register before going to Council for final adoption. Execution of the Plan and • Complete a comprehensive review of Council’s ongoing review is monitored by the Audit Committee. Risk Management Strategy to guide the strategic direction for the next three years
Page 56 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 57 Page cont... Customer Service Officer Chris Bursill at Rutherglen. Service Officer Chris Bursill Customer : anagement system Management equest Changing the way we currently deliver our deliver currently we Changing the way the development service through customer of a Call Centre compliance of electronic Implementation are obligations statutory ensuring software easily met more complex process to resourcing Appropriate requests. of Information Freedom Implementation of electronic Customer Customer of electronic Implementation R function including audit internal Improved Charter of Audit Committee development and Annual Plan of Council’s review Comprehensive Register Risk organisational Fine on Council’s performed Valuation of development enable to Artworks schedule and appropriate artwork detailed of insurance levels to document of tracking Development its Council acts on advice from ensure and auditors insurers and destruction archival Improved with the Public in accordance practices savings in substantial Act resulting Records costs. on storage fast facts fast challenges • • • achievements • • • • • • picture
athy Doyle athy Yackandandah service officer, serviceofficer, K - customer “I worked for Indigo Way Services initially and Indigo Way for “I worked amalgamation Indigo Council after then for we amalgamation – in all, 11 years. Before contracts had some varied and diverse private and at which made the work interesting amalgamation Since times unpredictable. changes in structure, I have seen many of work. and variety staffing management, I job is the contact about my What I love I and externally. have with people, internally service a job that varies – customer also like a friendly does that! I hope I provide certainly customers our external and helpful service to and on the both at reception staff, and to Indigo Shire is made that the fact phone. I like the I like towns. up of small rural, historic the many countryside, the beautiful history, of wines, apples, pears, wonderful producers restaurants, and the many berries, chestnuts - all on our outlets food and other cafes doorstep.”
Corporate Services Corporate Major Projects & Programs Programs & Projects Major Corporate Services
council plan objectives
Key: Complete/implemented Continuing/Ongoing Incomplete Deferred
Strengthen the effectiveness of corporate records and information systems & processes What we said we would do Status What it means Review and improve staff use and Monthly reports produced to monitor usage & ongoing regular effectiveness of Council’s record training provided to all new and existing staff management systems
To plan for the most effective delivery of Council services What we said we would do Status What it means Monitor and implement agreed Monthly evaluation of Customer Service delivery and regular strategic strategies and processes to maintain planning meetings to consider options including the introduction of a and strengthen delivery of effective call centre customer service shire-wide
Comply with Council’s Customer Service Charter What we said we would do Status What it means Enhance organisational awareness of Customer Service Charter summaries included in staff newsletter, the Indigo Shire Customer prominently displayed in high traffic areas and reinforced periodically Service Charter at staff briefings
picture: Joan Jones and Pam Carlton, Customer Service staff at Beechworth.
Page 58 Our Performance About Us
performance statement Sharing Communications for the year ended 30 June 2011
Introduction Section 132 of the Local Government Act 1989 states that Council must prepare a Performance Statement, and the Performance Statement must include Key Strategic Activities and performance targets and measures specified in the budget for that financial year. The Performance Statement must also include actual results achieved for that financial year having regard to those performance targets and measures. Our People
Leadership of our people and our community Major Projects & Programs Strategic Activity Performance Measure Target Measure Achieved Staff Achieved On Time Comment on Result Finalise a Council Office Strategy prepared, Dec-10 No N/A Carried forward accommodation strategy considered and adopted by to the 2011/12 including options to provide Council financial year. for the long term needs of the organisation and the community it serves Improve Council Organisation changes Jun-11 Yes Yes Sustainable Communities performance and rating indentified and in the Victorian Local system enhancement government Indicators implemented Annual Survey Review the areas of Council Areas of below standard Sept-10 Yes Yes operations where council performance analysed has performed below and structural changes standard in relation to or system enhancements
the Local Government identified Corporate Services indicators rating survey Actively promote personal Program 2010/2011 Jun-11 Yes Yes health awareness to completion employees through a structured health and wellbeing program Provide access to specific Program completion Jun-11 Yes Yes Our Performance training and development opportunities through Council’s centralised training program Consider and adopt Strategy adoption by Dec-10 Yes Yes
the Hume Sustainable Council Financial Reports Communities Strategy
Calochilus imberbis - Naked Beard-orchid Page 59 Our Performance
Leadership of our people and our community cont... Strategic Activity Performance Measure Target Measure Achieved Staff Achieved On Time Comment on Result Enhance content and Enhanced website Dec-10 Yes Yes functionality of Council website commissioned based on an organisational needs assessment and a structured upgrade program via a shared services initiative with the Municipal Association of Victoria (MAV) Actively market the Half yearly review of attendance Dec-10 Yes Yes council Community forums community forum processes processes to ensure the and participation best possible attendance by local communities in accordance with the Council Communications Strategy
Managing our built environment Strategic Activity Performance Measure Target Measure Achieved Staff Achieved On Time Comment on Result Develop a Building Asset Develop plan and Council Feb-11 Yes No Plan was Management (AM) Plan and adoption to help with capital adopted by cost key priorities for the next allocations in subsequent years Council at their five years meeting on 14 June 2011. Develop and implement a Framework development and Oct-11 Yes No Capital Works Capital Works Evaluation and council adoption Prioritisation Prioritisation Framework Policy was adopted by Council on 8 February 2011. Implementation of the Council Consider, adopt strategy at June Jul-10 Yes No 10 Year Waste 10 year waste management Council meeting Management strategy Strategy was adopted by Council on 9 November 2010. Initiate a rolling program of Adopt an agreed timetable with Dec-10 Yes Yes rehabilitation of former land fill Council for the rehabilitation sites over the next ten years of the remaining four sites at Beechworth, Rutherglen, Chiltern and Wahgunyah
Page 60 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 61 Page oads Asset Asset Management was Strategy by adopted Council on 14 December 2010. Asset Asset Management Bridges Plan for adopted was Council on by 14 June 2011. The Draft Management R Plan for adopted was Council the at on 12 meeting July 2011. The Plan Drainage and the Outline Need of Capital Priorities has been carried to forward the 2011/12 year. financial Council that requested be this item the to held over financial next allow to year for the time to 2030 strategy be completed first. Staff Staff on Comment Result Staff Staff on Comment Result cont... /A /A /A No No No Yes N N N Achieved Achieved On Time Achieved Achieved On Time No Yes Yes No Yes Yes No Measure Measure Achieved Measure Measure Achieved eb-11 Oct-10 Jun-11 F Sept-10 Target Target ... oads eport cont eb 2011 to eb 2011 to prosperity ree management strategy strategy management ree Strategy prepared July prepared Strategy end of by and adopted into feed to October & R bridges drainage, Plans management Asset preparation Draft plans by end Nov by end Nov plans Draft Dec 2010; Council briefing 2010; Public submissions end of by and comment January 2011. Final R F council for Capital help with future priorities Works Prepare and adopt 10 year 10 year and adopt Prepare Financial Plan long term T works and agreed adopted initiated Performance Measure Performance Performance Measure Performance environment built economic our our
Managing Growing evelop a strategy that that a strategy Develop of service our level defines class each asset for evelop Asset Management Asset Develop Plans for: • Drainage • Bridges • Roads need as Capital • As well five for the next priorities years Formulate and adopt a Council 10 year Long term Financial Plan Implement the Council tree the Council tree Implement strategy management Strategic Activity Strategic Strategic Activity Strategic
Our Performance Our Major Projects & Programs Programs & Projects Major Our Performance
Growing our economic prosperity cont... Strategic Activity Performance Measure Target Measure Achieved Staff Achieved On Time Comment on Result Finalise the adoption of a Completion of agreed Jul-10 No N/A Draft Rating Council Rating Strategy community consultation and Strategy rating strategy adoption produced but not yet adopted by Council. This action has been carried forward to the 2011/12 financial year. Finance Committee to Review completed Mar-11 No N/A Draft Grants review Council processes for Strategy maximising appropriate grant produced but funding, including funding not yet adopted acquittal and management by Council. This processes action has been carried forward to the 2011/12 financial year. Annual review of Council’s Annual review undertaken and Jun-11 Yes Yes agreed service levels, delivery considered by Council within modes and standard of the required timeframe shirewide customer service Review and improve staff Monthly Senior Management Jun-11 Yes Yes utilisation and the overall Group (SMG) review of system effectiveness of Council’s record data and effectiveness management system Implement the required Archival records – Volumes Dec-10 Yes Yes organisational structural rationalised and reduced changes and required training of all staff in records archival management Review the post installation Implementing the reporting and Dec-10 Yes No TRIM statistics status and effectiveness of system analysis features of the produced and the customer request system MERIT customer request system reviewed by (MERIT) including the provision the CIM team of request/complaint resolution as well as tracking and the statistical proposal for reporting of requests and improved office complaints layout. This was presented to Council in June 2011. Review the more significant Review undertaken Dec-10 Yes Yes Council fees and charges including benchmarking analysis within the sector
Page 62 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 63 Page eb 2011 and rail, various various rail, Business Incentive is program incomplete and has been forward carried the 2011/12 to year. financial ot all staged Not all staged priorities in completed full. Completed priorities include the launch of the Gold Indigo T marketing and campaigns, VIC mystery shopping. Incomplete actions are to over carried the 2011/12 year. financial Plan of subdivision was in registered F received titles 2011. May by Staff Staff on Comment Result cont... /A /A No Yes Yes N N Achieved Achieved On Time No No Yes Yes Yes Measure Measure Achieved Jun-11 Jun-11 Sept-10 Target ... cont prosperity Staged priorities priorities Staged completed Staged priorities priorities Staged completed evelopment works works Development and all completed requirements regulatory expedite with to complied land sales Performance Measure Performance economic our
conomic ourism Strategy Growing Implement the agreed the agreed Implement priorities 2010/2011 as Shire in the Indigo detailed T Implement the agreed the agreed Implement priorities 2010/2011 as Shire in the Indigo detailed E plan. Development • Business Directory • Website • Business Incentive program Completion of Industrial of Industrial Completion and land Land development sale for made ready Strategic Activity Strategic
Our Performance Our Major Projects & Programs Programs & Projects Major Our Performance
Developing sustainable communities Strategic Activity Performance Measure Target Measure Achieved Staff Achieved On Time Comment on Result In relation to survey work Agency discussions and service Apr-10 Yes Yes undertaken in 2009/2010 in the level provision adjustment areas of land use planning and as agreed within required aged care services, establish timeframe service levels reflective of community expectations, Council resources and unding agencies contributions Based on risk management Risk minimisation works Apr-11 No No Not all actions audit work undertaken by program compiled within complete. Civic Mutual Plus (CMP) and required timeframes Action list the recent risk assessment reviewed review, compile a program to and updated address the higher priority risk by Audit exposures together with risks Committee and that can be minimised with also as part minimal resources of Council’s quarterly review. Implement the staged works Plan implementation stage Mar-11 Yes No Adopted by priorities indentified in completed within required Council May the Indigo Shire roadside timeframe 2011. Management Plan Establish and articulate a range Establish and articulate a range Feb-11 No No Carried forward of sustainability principles of sustainability principles to 2011/12 that will underpin sustainable within required timeframe financial year. building design and lifestyles practices appropriate to Indigo Shire In partnership with Investigation of the community Apr-11 Yes Yes neighbouring Councils, benefits and the business case investigate the community justificationfor joint Council benefits and business case involvement in solar power justification for the participation technology and roll out of alternative Solar power technology Investigate the potential for Investigation completed within Mar-11 Yes Yes additional or more targeted required timeframe Shire side community events recognising the diversity of individual townships, at the same time seeking to unify them as part of Indigo Shire
Page 64 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports
Page 65 Page cont...
Indigo Shire Council Council Shire Indigo Certification of Performance Statements
Our Performance Our Major Projects & Programs Programs & Projects Major Our Performance
Page 66 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 67 Page
cont...
Our Performance Our Major Projects & Programs Programs & Projects Major Our Performance
victorian local government indicators
Category Indicator Definitions 2011 2010 2009 Overall Community satisfaction Council result from the Annual Community 62 58 62 Performance rating for overall Satisfaction Survey Local Government performance generally of (Chart one: Summary of Results – result the Council No. 1), coordinated by Local Government Victoria Advocacy Community satisfaction Council result from the Annual Community 66 61 64 rating for Council’s Satisfaction Survey Local Government advocacy and community (Chart one: Summary of Results – result representation on key local No. 2), coordinated by Local Government issues Victoria Community Community Satisfaction Council result from the Annual Community 65 61 62 Engagement rating for Council’s Satisfaction Survey Local Government engagement in decision (Chart one: Summary of Results – result making on key local issues No. 3), coordinated by Local Government Victoria All rates Average rates and charges Rates and charges declared as being $1,281 $1,210 $1,124 per assessment receivable, in calculations for the adopted rates, at the beginning of the year, including: • General rates and charges declared under ss. 160, 161, 161A of the Local Government Act 1989 • Municipal charges and service rates and charges (i.e. garbage services) levied under ss. 159, 162 respectively
Divided by the number of assessments used in the calculation of the adopted rate (i.e. when the rate was struck). Residential rates Average residential rates Rates and charges declared for all $1,210 $1,151 1,054 and charges per assessment residential assessments (including vacant residential assessments) as defined in “all rates”, except for residential assessments only Divided by the number of residential assessment used in the calculation of the adopted rate (i.e. when the rate was struck). Operating costs Average operating Total expenses per the income statement $3,463 $2,847 $2,681 expenditure per assessment plus net gain/(loss) on disposable of property, plant and equipment, infrastructure. Divided by the number of assessments used in the calculation of the adopted rate (i.e. when the rate was struck).
Page 68 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 69 Page 85% 89% $608 2009 70% 77% $1,622 2010 cont... 67% 77% $949 2011 Definitions Ratio of current spending on capital capital spending on of current Ratio assets infrastructure of existing renewal or the service potential which returns which it that up to of the asset the life spending on had originally plus current maintenance planned plus all anticipated AAAC • to is, the (that and unplanned maintenance which was of maintenance level expected of life of the useful used in the calculation the asset) every each and for • totalled one ratio. give to asset infrastructure Consumption Annual Asset The Average of a local is the amount (AAAC) during base consumed asset government’s a year. replacement It is based on the current new’ life. useful divided by ‘as cost Amount of council’s expenditure expenditure of council’s Amount and the Balance Sheet to capitalised government by a local contributions local by not owned major assets to on: including expenditure government, which assets of existing renewal • Capital of or the life the service potential returns which it had originally that up to an asset an extends which expansion • Capital as standard at the same asset existing a new to residents by enjoyed currently of users group which enhances an upgrade • Capital of a higher level to provide asset existing will increase that service or expenditure which it that beyond of an asset the life had originally. the number of assessments Divided by rate of the adopted used in the calculation struck). was (i.e. when the rate capital spending on of current Ratio assets infrastructure of existing renewal or the the service potential which returns which it had that up to of the asset life each for totalled the AAAC originally to one give to asset infrastructure and every ratio. enewal and enewal enewal Indicator R Maintenance Average capital capital Average per expenditure assessment R
Infrastructure Category Capital expenditure Infrastructure
Our Performance Our Major Projects & Programs Programs & Projects Major Our Performance
Category Indicator Definitions 2011 2010 2009 Debts Average liabilities per Total liabilities as per the Balance Sheet less $863 $916 $856 assessment items held in trust (reflected in assets also held)
Divided by the number of assessments used in the calculation of the adopted rate (i.e. when the rate was struck). Operating result Operating result per Surplus/(deficit) for the period per the $262 $672 $599 assessment Income Statement.
Divided by the number of assessments used in the calculation of the adopted rate (i.e. when the rate was struck)
Page 70 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 71 Page cont...
The “Financial Statements” are prepared in accordance with Australian Accounting Standards and Standards Accounting with Australian in accordance prepared are The “Financial Statements” Financial Purpose to as General referred are They pronouncements. professional other authoritative publicly listed any published by see to expect would you in line with what and are Statements (2009/10) result year’s with the prior result the 2010/11 compare The Financial Statements company. Notes. in the accompanying disclosure significant and provide are assets) (including gifted and Contributions Grants Capital Within the Financial Statements, used solely are income of capital These forms part of normal income. and disclosed as considered Result”shown (profit) “Comprehensive and the program Works fund activities within the Capital to financial performance of Council’s not a true reflection is therefore within the Financial Statements activities. within its normal operating requirements the to meet report prepared purpose financial a special are Statements” The “Standard the Councils compares report This Regulations. Government Act and Local Government of the Local to variances significant for commentary provides and the 2010/11 Budget against 2010/11 results not shown are Contributions and Capital Grants Capital Statements, Within the Standard Budget. as additional Statement of the Income the bottom at but disclosed separately as part of Revenue calculated. Result is the Underlying after Revenue to as indication appropriate a more provides Statements within the Standard The Underlying Result activities. normal operating within its financial performance Council’s financial overview financial verall analysis Overall to the budget favourable million which is $0.4 million of $2.6 is a Deficit Underlying Result Council’s Operating that shows Statement Income of the Standard review million. A of $3.0 underlying deficit grant part of their 2011/12 operating received Councils All Victoria favourable. significantly were Grants in the as income recognised to be grants these require Standards in June 2011 and Accounting allocation causes the 2010/11 in advance of these grants receipt Whilst received. are year in which they financial fund operational aside to set has been money this grant budget, to be favourable to Statements Income year. activities in the 2011/12 financial expenses with the largest by higher than budgeted was offset Grants within Operating The favourability to Councils by all Victoria requirement was the of this The main driver benefits. of these being employee plan during the 2010/11 superannuation defined benefits the towards contribution an additional make year. financial emergency Government State of $1.2 from grants capital unbudgeted Council received During the year, and November flooding in October extreme by caused roads to with repairs assist funding to recovery half of 2011/12. during the first works the repair for pay aside to has been set 2010. This money been have that works subdivision from stem contributions of capital levels Higher than budget & channel, drainage). kerb (roads, assets Council of related to handover and the subsequent completed with the Capital performance an outstanding delivered has again team and Programs The Major Projects cash holdings result, As a of the 2010/11 program. 90% completion close to achieving program Works year end. at normal levels to more returned have ratios asset and current • and Budget to the 2010/11 results compares Overview within this Financial provided The commentary when seeking further details. Statements the Standard to should refer readers therefore • The financial reports presented later in this document contain two separate forms of statements statements forms of separate two contain in this document later reports presented The financial information. different similar yet which present Statements) and Standard (Financial Statements the same appear that can reader as it to the confusing be can sometimes Statements These different two about these note to points key some understanding, reader’s the To assist repeated. is information reports:
Our Performance Our Major Projects & Programs Programs & Projects Major Expenditure by Rate & Recurrent Grant Revenue Capital Spending 2010/2011 Department 2010/2011 Sources of Revenue 2010/2011 Expenditure by Type 2010/2011 12,000 90% 80% 10,000 70% 8,000 60% 50% 6,000 40% 4,000 30% 20% 2,000 10%
2004 2005 2006 2007 2008 2009 2010 2011
Cash and Investments Current Asset Ratio Rate Arrears 10,000 12,000 4.50% 9,000 4.00% 3.00% 10,000 8,000 12,000 9,400 3.50% 2.50% 7,000 10,000 8,000 3.00% 6,000 8,000 2.00% 2.50% 6,000 5,000 6,000 1.50% 2.00%
4,000 5,898 4,000 1.00% 4,000 1.50% 1.00% 3,000 2,000 0.50% 2,000 4,086 3,968 0.50% 2,000 Our Performance 3,204 2,967 1,000 2004 2005 2006 2007 2008 2009 2010 2011 2,357 2004 2005 2006 2007 2008 2009 2010 2011 1,953
2004 2005 2006 2007 2008 2009 2010 2011
Capital Expenditure Operating Results Expenditure by Departmental Performance V's Budget ($000's) 14,000 Rate & Recurrent Grant Revenue Capital Spending 2010/2011 Department 2010/2011 6,000 Sources of Revenue 2010/2011 Expenditure by Type 2010/2011 10,000 5,000 12,000 12,000 90% 8,000 4,000 80% 13,101 10,000 6,000 10,000 3,000 70% 4,000 2,000 8,000 60% 50% 2,000 8,000 1,000 6,000 40% 6,000 4,000 30% -2,000 7,731 -1,000 20% -4,000 2,000 Expenditure by 4,000 -2,000 10% -6,000 5,442 4,867 -3,000Capital Spending 2010/2011 Department 2010/2011 Rate & Recurrent Grant Revenue 4,280 2004 2005 2006 2007 2008 2009 2010 2011 -8,000 2,000 4,006 -4,000 2010/2011 3,854 Sources of Revenue 2010/2011 Expenditure by Type
Assets Operations Governance Sustainable Corpororate 2,618 12,000Communities Services 90% 2004 2005 2006 2007 2008 2009 2010 2011 2004 2005 2006 2007 2008 2009 2010 2011 80% 10,000 70% Comprehensive Result underling Result 8,000 60% 50% 6,000 40% Cash and Investments 4,000 30% Current Asset Ratio Rate Arrears 20% 10,000 2,000 12,000 4.50% 10% 9,000 4.00% 3.00% 10,000 8,000 12,000 9,400 3.50% 2004 2005 2006 2007 2008 2009 2010 2011 2.50% 7,000 10,000 8,000 3.00% 6,000 8,000 2.00% 2.50% 6,000 5,000 6,000 1.50% 2.00%
4,000 5,898 4,000 1.00% 4,000 1.50% 1.00% 3,000 2,000 0.50% 2,000 4,086 3,968 0.50% 2,000 3,204 2,967 1,000 2004 2005 2006 2007 2008 2009 2010 2011 2,357 2004 2005 2006 2007 2008 2009 2010 2011 1,953
2004 2005 2006 2007 2008 2009 2010 2011
Cash and Investments Capital ExpenditureRate Arrears Operating Results Current AssetDepartmental Ratio Performance V's Budget ($000's) 10,000 14,000 6,000 12,000 4.50% 10,000 5,000 9,000 12,000 8,000 4,000 4.00% 12,000 3.00% 10,000 13,101 8,000 6,000 10,000 3,000 9,400 3.50% 10,000 4,000 2.50% 2,000 7,000 2,000 8,000 8,000 1,000 3.00% 2.00% 6,000 8,000 6,000 2.50% -2,000 6,000 7,731 -1,000 -4,000 1.50% 5,000 6,000 4,000 -2,000 2.00% -6,000 5,442 5,898 4,000 4,867 -3,000 1.50% 4,000 4,000 1.00% 4,280 -8,000 2,000 4,006 -4,000 3,854
Assets Operations Governance Sustainable Corpororate 2,618 1.00% 3,000 2,000 0.50% 2,000 4,086 Communities Services 2004 2005 2006 2007 2008 2009 2010 2011 3,968 0.50% 2,000 2004 2005 2006 2007 2008 2009 2010 2011 3,204 2,967 1,000 2004 2005 2006 2007 2008 2009 2010 2011 2,357 2004 2005 2006 2007 2008 2009 2010 2011 1,953
2004 2005 2006 2007 2008 2009 2010 2011 Current Assets Current Liabilities Current Asset Ratio
Page 72 Capital Expenditure Operating Results Departmental Performance V's Budget ($000's) 14,000 6,000 10,000 5,000 12,000 8,000 4,000 13,101 6,000 10,000 3,000 4,000 2,000 2,000 8,000 1,000
6,000 -2,000 7,731 -1,000 -4,000 4,000 -2,000 -6,000 5,442
4,867 -3,000 4,280 -8,000 2,000 4,006 -4,000 3,854
Assets Operations Governance Sustainable Corpororate 2,618 Communities Services 2004 2005 2006 2007 2008 2009 2010 2011 2004 2005 2006 2007 2008 2009 2010 2011 2010/2011 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 2011 2011 2010 2010 Expenditure by Type by Type Expenditure 2009 2009 2008 2010/2011 2008 2007 2007 2006 2006 2005 2005 Sources of Revenue Sources 2004 8,000 6,000 4,000 2,000 2004 Rate Arrears 12,000 10,000 Operating Results Operating Results 6,000 5,000 4,000 3,000 2,000 1,000 -1,000 -2,000 -3,000 -4,000 2010/2011
3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 7,731 7,731 2011 Expenditure by Expenditure 2011
Department 13,101 13,101 2010
2010 4,867 4,867
2009 2009 4,280
2008 5,442 5,442 2008 2007
2010/2011 4,006 4,006 2007 2006
2010/2011 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services2,618 Our Performance Financial Reports 2005
2006
4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 3,854 3,854 2004 Page 73 Page 2011 2005 Capital Spending Capital Spending 2011 Capital Expenditure 8,000 6,000 4,000 2,000 2010 14,000 12,000 10,000 2004 Actual Budget 2010 Expenditure by Type by Type Expenditure 2009 cont... Current Asset Ratio Asset Current 8,000 6,000 4,000 2,000 12,000 10,000 2009 90% 80% 70% 60% 50% 40% 30% 20% 10% 2008 2010/2011 2008 2011 2007 Services
Corpororate 3,968 3,968 2011 conomic Development conomic
2007
2010 2006 5,898 5,898 2010 2006 2009 2005 Sustainable
Communities ourism & E 9,400 9,400 Service, Risk & Admin Customer Assets & Infrastructure Assets Civil Operations Community Planning Communities Planning & Sustainable 2009
2005
Sources of Revenue 2004 2008 5% 5% financial & IT 5% Governance 31% 28% 12% 7% 7% t 4,086 4,086 2008 8,000 6,000 4,000 2,000
2004 Rate Arrears
Governance 12,000 10,000 2007 3,204 3,204 2007
Operating Results Operating Results
6,000 5,000 4,000 3,000 2,000 1,000 -1,000 -2,000 -3,000 -4,000 2006 2,967 2,967 2006 Operations 2010/2011
2005 2,357 2,357 2005
3.00% 2.50% 2.00% 1.50% 1.00% 0.50%
Expenditure by Department 2010/2011
2004 7,731 1,953 1,953 Assets 2011 Expenditure by Expenditure 2004 2011
Department 13,101 13,101 Rate & Recurrent Grant Revenue Grant Revenue Rate & Recurrent 8,000 6,000 4,000 2,000 2010 12,000 10,000 Cash and Investments Cash and Investments 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 Departmental Performance V's Budget ($000's) Departmental Performance
8,000 6,000 4,000 2,000 -2,000 -4,000 -6,000 -8,000 10,000
2010 10,000 4,867 4,867
2009
2009 4,280 2008
epartmental analysis analysis Departmental show all other Council departments Communities Sustainable and of Governance With the exception below. explained are budget to variances the for The reasons budget. versus favourability result did include this however, budget, year on finished the Department & Infrastructure The Assets de- becoming entity legal developer’s by a property caused debt of a sizable write-off the unbudgeted by this owing contributions the development of the recovery ASIC during the period and by registered than budget lower by generated favourability by offset was in turned This doubtful. becoming developer costs. running fleet $389,380 of un-budgeted overall, to budget favourable is $293,000 Department While the Operations in 2010/11. There late received was year to the 2011/12 Commission funding relating Grants Victorian was favourability Some of this costs. running of $65,580 in plant favourability additional also some was lower from in 2010 and late flooding storm the following works repair emergency by unplanned offset contracts. of external performance than budgeted of higher a combination by driven which was Budget in $104,000 over came department The Governance Government and State to costs affiliation ($44,100), higher than budget costs recruitment than budgeted Council of the outsourcing ($28,090), and Councillor costs Mayor bodies ($15,700), higher than budgeted vision project. 2030 of the Indigo for the development funding and unbudgeted preparation agenda to a was due This to Budget. was $234,000 unfavourable Communities department The Sustainable roadside weed and on hearings, spending VCAT various with associated costs of legal combination than and poorer received funds grant from additional unplanned resulting management conservation 2010/11 summer. the cooler of pools due to performance budgeted favourability for this reason and the main than Budget $490,000 better was Services area The Corporate in June funding received Commission General Grants of $662,000 of the 2011/12 Victorian receipt was Precinct Historic Museum and within the new initiatives of costs by additional offset 2011. This was ($44,000), Centres Information for the Visitor review structural and a resourcing ($78,000), additional phone costs Wine Experience ($10,000), higher than budgeted the Rutherglen funding for extra team ($33,000). service customer within the and initiatives software ($10,000) and new
Our Performance Our
Major Projects & Programs Programs & Projects Major
5,442 5,442 2008 2007
2010/2011 4,006 4,006
2007 2006 2,618 2,618 2005
2006 3,854 3,854 2004 2005 Capital Spending Capital Expenditure 8,000 6,000 4,000 2,000 14,000 12,000 10,000 2004 Current Asset Ratio Asset Current 8,000 6,000 4,000 2,000 12,000 10,000 90% 80% 70% 60% 50% 40% 30% 20% 10% 2011 Services
Corpororate 3,968 3,968 2011
2010 5,898 5,898 2010 2009
Sustainable
Communities 9,400 9,400 2009
2008 4,086 4,086 2008
Governance 2007 3,204 3,204 2007
2006 2,967 2,967 2006 Operations
2005 2,357 2,357 2005
2004 1,953 1,953 Assets 2004 Rate & Recurrent Grant Revenue Grant Revenue Rate & Recurrent 8,000 6,000 4,000 2,000 12,000 10,000 Cash and Investments Cash and Investments 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 Departmental Performance V's Budget ($000's) Departmental Performance 8,000 6,000 4,000 2,000 -2,000 -4,000 -6,000 -8,000 10,000 10,000 Our Performance
Following are a number of high level financial graphs providing information on Council’s main sources of income, operating expenditure and capital works. Expenditure by Rate & Recurrent Grant Revenue Capital Spending 2010/2011 Department 2010/2011 Sources of Revenue 2010/2011 Expenditure by Type 2010/2011 12,000 90% 80% 10,000 70% 37% rates & Garbage Charge 8,000 60% 50% 3% Statutory Fees 6,000 40% 2% user fees 4,000 30% 22% grants - Recurrent 20% 2,000 13% grants - Non Recurrent 10% 6% Contributions 2004 2005 2006 2007 2008 2009 2010 2011 Expenditure by 1% Interest Capital Spending 2010/2011 Department 2010/2011 1% Re-imbursements Rate & Recurrent Grant Revenue 2010/2011 Sources of Revenue 2010/2011 Expenditure15% obyther Type Revenue 12,000 90% 80% 10,000 70% 8,000 60% Expenditure by 50% 2010/2011 2010/2011 6,000 Rate & Recurrent Grant Revenue Capital Spending Department 40% Sources of Revenue 2010/2011 Expenditure by Type 2010/2011 4,000 Cash and Investments 30% 12,000 90% 20% 80% 2,000 10,000 Rate Arrears 10% Current Asset Ratio 70% 10,000 8,000 12,000 4.50%60% 2004 2005 2006 2007 2008 2009 2010 2011 9,000 4.00%50% Rates 3.00% 6,000 10,000 8,000 12,000 40% Recurrent Grants 9,400 3.50% 2.50% 4,000 30% 7,000 10,000 8,000 3.00% Grants as a % of 20% 6,000 8,000 2.00% 2,000 2.50% rates revenue 6,000 10% 5,000 6,000 1.50% 2.00% 2004 2005 2006 2007 2008 2009 2010 2011 4,000 5,898 4,000 1.00% 4,000 1.50% 1.00% 3,000 2,000 0.50% 2,000 4,086 3,968 0.50% 2,000 3,204 Cash and Investments 2,967 1,000 2004 2005 2006 2007 2008 2009 2010 2011 2,357 2004 2005 2006 2007 2008 2009 2010 2011 1,953 Current Asset Ratio Rate Arrears 10,000 2004 2005 2006 2007 2008 2009 2010 2011 12,000 4.50% 9,000 4.00% 3.00% 10,000 8,000 12,000 9,400 3.50% 2.50% 7,000 10,000 Cash 8,000 and Investments 3.00% Rates 6,000 8,000 Capital Expenditure 2.00% 2.50% Arrears Rate Arrears Operating 6,000 Results Current Asset Ratio 10,000 5,000 Departmental Performance V's Budget ($000's) 6,000 1.50% 2.00% % Outstanding 12,000 4.50% 14,000 5,898 6,000 4,000 4,000 1.00% 9,000 4,000 1.50% 4.00% 3.00% 10,000 10,000 8,000 5,000 1.00% 12,000 3,000 2,000 12,000 0.50% 2,000 9,400 3.50% 4,086 4,000 8,000 3,968 0.50% 10,000 2.50% 2,000 13,101 7,000 8,000 3.00%
6,000 3,204 3,000 2,967 10,000 8,000 2.00% 1,000 2004 2005 2006 2007 2008 2009 2010 2011 6,000 2.50% 4,000 2,357 2,000 2004 2005 2006 2007 2008 2009 2010 2011 6,000 1,953 6,000 1.50% 2.00% 2,000 8,000 5,000 1,000 2004 2005 2006 2007 2008 2009 2010 2011 4,000 5,898 4,000 1.00% 4,000 1.50% 6,000 -2,000 7,731 1.00% 3,000-1,000 2,000 0.50% 2,000 4,086 -4,000 3,968 0.50% 4,000 2,000-2,000 3,204 5,442 -6,000 Page 74 2,967
4,867 -3,000 1,000 2004 2005 2006 2007 2008 2009 2010 2011 2,357 2004 2005 2006 2007 2008 2009 2010 2011 4,280 1,953 -8,000 Capital 2,000 Expenditure 4,006 -4,000 3,854 Operating Results DepartmentalAssets Performance Operations V's BudgetGovernance ($000's) Sustainable Corpororate 2,618 2004 2005 2006 2007 2008 2009 2010 2011 Communities Services 14,000 2004 2005 2006 2007 2008 2009 2010 2011 2004 2005 2006 2007 2008 2009 2010 2011 6,000 10,000 5,000 12,000 8,000 4,000 13,101 6,000 10,000 3,000 Capital Expenditure 4,000 2,000 Operating Results 2,000 8,000 1,000 Departmental Performance V's Budget ($000's) 14,000 6,000 6,000 10,000 5,000 -2,000 7,731 -1,000 12,000 4,000 -4,000 8,000 4,000 -2,000 13,101 -6,000 5,442 6,000 10,000 3,000
4,867 -3,000
4,280 4,000 2,000 -8,000 2,000 4,006 -4,000 3,854 2,000 8,000 1,000
Assets Operations Governance Sustainable Corpororate 2,618 Communities Services 2004 2005 2006 2007 2008 2009 2010 2011 6,000 2004 2005 2006 2007 2008 2009 2010 2011 -2,000 7,731 -1,000 -4,000 4,000 -2,000 -6,000 5,442
4,867 -3,000 4,280 -8,000 2,000 4,006 -4,000 3,854
Assets Operations Governance Sustainable Corpororate 2,618 Communities Services 2004 2005 2006 2007 2008 2009 2010 2011 2004 2005 2006 2007 2008 2009 2010 2011 2010/2011 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 2011 2011 2010 2010 Expenditure by Type by Type Expenditure 2009 2009 2008 2010/2011 2010/2011 2010/2011 2008 2007 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 2007 2006 2011 2006 2011 2005 2010 2005 2010 Sources of Revenue Sources of Revenue 2004 Expenditure by Type Type by Expenditure 2009 8,000 6,000 4,000 2,000 2004 Rate Arrears 2009 12,000 10,000 2008 2010/2011 Operating Results Operating Results 2008 6,000 5,000 4,000 3,000 2,000 1,000 -1,000 -2,000 -3,000 -4,000 2007 2010/2011 2007 2006 3.00% 2.50% 2.00% 1.50% 1.00% 0.50%
2006
2005 7,731 7,731 2011 Expenditure by Expenditure 2011 Department
2005
Sources of Revenue of Revenue Sources 2004 13,101 13,101 2010 2010
8,000 6,000 4,000 2,000 2004 Rate Arrears About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports 4,867 12,000 10,000
2009 2009 4,280 Operating Results Operating Results 6,000 5,000 4,000 3,000 2,000 1,000 -1,000 -2,000 -3,000 -4,000 Page 75 Page 2008
2010/2011 2010/2011 5,442 5,442 2008 2007
3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 2010/2011 cont... 4,006
quipment & Other quipment 2007 7,731 2006 2011 Expenditure by Expenditure
2011 oads
Plant, E Plant, 2,618
Department 13,101 13,101 2005
2006
5% Drains 6% open Space 38% land & Buildings 11% 40% R 2010 3,854 3,854
2010 4,867 4,867 2004 2009 2005
Capital Spending Capital Spending 2009 4,280 Capital Expenditure 8,000 6,000 4,000 2,000 2008 14,000 12,000 10,000
2004 5,442 5,442 2008 2007 Current Asset Ratio Asset Current 8,000 6,000 4,000 2,000 12,000 10,000
2010/2011 2010/2011 4,006 4,006
90% 80% 70% 60% 50% 40% 30% 20% 10% 2007 2006 2,618 2,618 2005 2010/2011 2011 2006 Services
Corpororate 3,968 3,968 3,854 3,854 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 2011 2004 2010
2005 Capital Spending Capital Spending 5,898 2011 2010 Employee Benefits Employee & Materials Payments Contract Depreciation costs Borrowing Capital Expenditure 8,000 6,000 4,000 2,000 2009 14,000 12,000 10,000 Sustainable 2011 Communities
2004
39% 26% 20% 15% other Expenses 0% 9,400 9,400 2010
2009
2008
2010 Current Asset Ratio Asset Current 8,000 6,000 4,000 2,000 12,000 10,000 4,086 Expenditure by Type by Type Expenditure 2009
Our Performance Our Major Projects & Programs Programs & Projects Major 2008 90% 80% 70% 60% 50% 40% 30% 20% 10% Governance
2007
2009
3,204 3,204 2008
2007
2010/2011
2011 Services
2006 2008
Corpororate 3,968 3,968 2,967 2,967 2007 2011 2006 Operations 2010
2005 2007
2,357 2,357 5,898 5,898 2006
2010 2005 2009 Sustainable
2006 2004 Communities
2005 9,400 9,400 1,953 1,953 Assets 2009 2004 ecurrent Grants ecurrent 2008 Rates Arrears % Outstanding Rates R as a % of Grants revenue rates 2005
Sources of Revenue Sources of Revenue 2004 Rate & Recurrent Grant Revenue Grant Revenue Rate & Recurrent 4,086 8,000 6,000 4,000 2,000 12,000 10,000 Cash and Investments Cash and Investments 2008 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 Departmental Performance V's Budget ($000's) Departmental Performance 8,000 6,000 4,000 2,000 -2,000 -4,000 -6,000 -8,000 10,000 10,000 Governance 2007
8,000 6,000 4,000 2,000 2004 Rate Arrears
12,000 10,000 3,204 3,204 2007 2006
Operating Results Operating Results
6,000 5,000 4,000 3,000 2,000 1,000 -1,000 -2,000 -3,000 -4,000 2,967 2,967 2006 Operations
2010/2011 2005 2,357 2,357 2005 3.00% 2.50% 2.00% 1.50% 1.00% 0.50%
2004
7,731 7,731 1,953 1,953 Assets 2011 2004 Expenditure by Expenditure 2011
Department 13,101 13,101 Rate & Recurrent Grant Revenue Revenue Grant & Recurrent Rate 8,000 6,000 4,000 2,000 12,000 10,000 2010 Cash and Investments Cash and Investments 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 Departmental Performance V's Budget ($000's) Departmental Performance 8,000 6,000 4,000 2,000 -2,000 -4,000 -6,000 -8,000 10,000
10,000 2010 4,867 4,867
2009 2009 4,280
2008 5,442 5,442 2008 2007
2010/2011 4,006 4,006
2007 2006 2,618 2,618 2005
2006 3,854 3,854 2004 2005 Capital Spending Capital Spending Capital Expenditure 8,000 6,000 4,000 2,000 14,000 12,000 10,000 2004 Current Asset Ratio Asset Current 8,000 6,000 4,000 2,000 12,000 10,000 90% 80% 70% 60% 50% 40% 30% 20% 10% 2011 Services
Corpororate 3,968 3,968 2011
2010 5,898 5,898 2010 2009
Sustainable
Communities 9,400 9,400 2009
2008 4,086 4,086 2008
Governance 2007 3,204 3,204 2007
2006 2,967 2,967 2006 Operations
2005 2,357 2,357 2005
2004 1,953 1,953 Assets 2004 Rate & Recurrent Grant Revenue Grant Revenue Rate & Recurrent 8,000 6,000 4,000 2,000 12,000 10,000 Cash and Investments Cash and Investments 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 Departmental Performance V's Budget ($000's) Departmental Performance 8,000 6,000 4,000 2,000 -2,000 -4,000 -6,000 -8,000 10,000 10,000 Our Performance
statutory information Freedom of Information Act Four requests for information were received under the Freedom of Information Act. One was granted in full and three were granted in part. Any queries relating to Freedom of Information must be directed to Jo-Ann Riley, Council’s FOI Officer, on 03 5728 8000. Whistleblowers Protection Act No disclosures under the Act were made to Council directly or referred from the Ombudsman. Any queries relating to procedures under the Whistleblowers Protection Act must be directed to the Chief Executive Officer Brendan McGrath on 03 5728 8000. Available Information Section 222 of the Local Government Act (“the Act”) entitles any person to inspect and request copies (subject to any fee) of prescribed information. The following are deemed prescribed information, which may be inspected at the Council offices during normal business hours: a. Details of current allowances fixed for the Mayor and Councillors under section 74 or 74A of the Act; b. The total annual remuneration for all senior officers in respect of the current financial year and the previous financial year, set out in a list that states— (i) ranges of remuneration of senior officers, where the difference between the lower amount and the higher amount in each range must not exceed $10,000; and (ii) the number of senior officers whose total annual remuneration falls within the ranges referred to in subparagraph (i); c. Details of overseas or interstate travel (with the exception of interstate travel by land for less than 3 days) undertaken in an official capacity by Councillors or any other member of Council staff in the previous 12 months, including the names of the Councillors or members of Council staff and the date, destination, purpose and total cost to the Council of the overseas or interstate travel, including accommodation costs; d. Names of Council officers who were required to submit a return of interest during the financial year and the dates the returns were submitted; e. Names of Councillors who submitted returns of interest during the financial year and the dates the returns were submitted; f. Agendas for and minutes of ordinary and special meetings held in the previous 12 months kept under section 93 of the Act except if the minutes relate to parts of meetings which have been closed to members of the public under section 89 of the Act; g. A list of all special committees established by Council and the purpose for which each committee was established; h. A list of all special committees established by Council which were abolished or ceased to function during the financial year; i. Minutes of meetings of special committees established under section 86 of the Act and held in the previous 12 months except if the minutes relate to parts of meetings which have been closed to members of the public under section 89 of the Act; j. A register of delegations kept under sections 87 and 98 of the Act, including the dates on which the last reviews under sections 86(6) and 98(6) of the Act took place; k. Submissions received in accordance with section 223 of the Act during the previous 12 months; l. Agreements to establish regional libraries under section 196 of the Act; m. Details of all property, finance and operating leases involving land, buildings, plant, computer equipment or vehicles entered into by the Council as lessor or lessee, including the name of the other party to the lease and the terms and the value of the lease; n. A register of authorised officers appointed under section 224 of the Act;
Page 76 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 77 Page cont...
A list of donations and grants made by the Council during the financial year including the names of year including the financial by the Council during the made and grants of donations A list grant; or of each donation the amount and or grant a donation received or bodies which have persons year a member during the financial was of which the Council of the names of the organisations a list each to year that during and services and other amounts provided fees of all membership and details by the Council; organisation under to time time from as is fixed $100,000 (or such higher amount at valued of contracts A list year during the financial into – (i) Which the Council entered section 186 (1) of the Act) or more to in section referred contracts are not process; and (ii Which competitive in a engaging without first 186 (5) or (5A) of the Act. eatures of the Best Value Program Value of the Best eatures Local Law Number 3 – Meeting Procedure Number 3 – Meeting Law Local for the election of proceedings regulates and Council meetings at the procedure governs Law This Local committees. of various and Chairpersons the Mayor Local Law Number 2 – Environmental Law Local Shire, including amenity of the environmental affecting the of activities a range covers Law This Local on a public of alcohol pools and consumption swimming Council buildings, reserves, footpaths, roads, or in a public place. road aw regulates the use of roads, facilitates free and safe access for our community and provides and provides our community access for and safe free facilitates the use of roads, regulates Law This Local of parking. control and management and efficient the safe for The following Local Laws were in force during the 2010-2011 financial year: during the 2010-2011 financial in force were Laws Local The following and Roads Number 1 – Streets Law Local local laws local Council continues to use a range of mechanisms to communicate with the community including with the communicate to of mechanisms range to use a Council continues to website new and a advertisements newsletters, bi-monthly media releases, Community Forums, response. community stimulate and information provide Best of the application continuing the through will be maintained requirements legislative Value Best monitored continually services that are will ensure Council services. principles to This program Value identified. are for improvement and opportunities Liaison with the Community F services with the best like compare has enabled Council to overnments G Benchmarking with other Local methods and skills, strategies, practice for the sharing of best an opportunity created and has on offer the industry. across information The Indigo Shire Council adopted a Best Value Implementation procedure on 12 December 2000 and on 12 December procedure Implementation Value a Best Council adopted Shire The Indigo services. key of Council’s reviews conducted progressively best value best Approach and Program Policy o. p. q.
Our Performance Our Major Projects & Programs Programs & Projects Major Our Performance
Local Law Number 4 – Control of Livestock This Local Law regulates and controls stock throughout the Shire including roadside grazing, droving and stock fencing. Local Law Number 5 – Murray to Mountains Rail Trail This Local Law regulates and controls activities and behaviour on the Rail Trail. national competition policy compliance
National Competition Policy Compliance
Indigo Shire Council has complied with the requirements of the National Competition Policy for the period 1 July 2010 to 30 June 2011, in accordance with the requirements outlined in National Competition Policy and Local Government (Revised 2011) as set out below:
A. Trade Practices Compliance Compliant B. Local Laws Compliance Compliant C. Competitive Neutrality Compliance Compliant
I certify that: a. this statement has been prepared in accordance with the 2010‐2011 National Competition Policy reporting guidelines; and b. this statement presents fairly the Council’s implementation of the National Competition Policy.
Signed:
Brendan McGrath CHIEF EXECUTIVE OFFICER Date: 1 July 2011
Page 78 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 79 Page
Arachnorchis Concolor - Crimson Spider Orchid Arachnorchis Concolor nt ial Statements 2010-2011 2010-2011
PERFORMANCE STATEMENT PERFORMANCE Statement Performance Performance Statement the of Council Approval Stateme the Performance Report on Auditor-General’s FINANCIAL STATEMENTS Financial Statements Notes to Financial the Statements Certification of the Financial Report Auditor General’s Report on the Standard and Financ STANDARD STATEMENTS Statement Income Standard Sheet Balance Standard Standard Cash Flow Statement Standard Statement of Capital Works Notes to Standard the Statements Certification of the Standard Statements CONTENTS Indigo Council Shire ReportFinancial Financial Reports Financial Financial Reports
Indigo Shire Council Standard Income Statement for the year ended 30 June 2011
2011 Variance
Budget Actual $’000 % Reference $’000 $’000
Revenue Rates 10,446 10,442 (4) (0%) Statutory fees and fines 713 736 23 3% User fees 621 655 34 5% Contributions 341 344 3 1% Grants - operating 4,547 6,250 1,703 37% 1 Other revenue 4,506 4,609 103 2% 2 Total Revenue 21,174 23,036 1,862 9%
Expenses Employee benefits 9,335 10,007 (672) (7%) 3 Materials and consumables 6,386 6,672 (286) (4%) 4 Bad and doubtful debts 6 157 (151) (2,511%) 5 Depreciation and amortisation 4,971 5,061 (90) (2%) 6 Other expenses 3,418 3,622 (204) (6%) 7 Finance costs 98 139 (41) (42%) 8 Total Expenses 24,214 25,658 (1,444) (6%) Underlying result (3,040) (2,622) 418 (14%)
Capital grants 2,011 3,541 1,530 76% 9 Capital contributions 202 1,285 1,083 536% 10 Asset revaluation decrement - (2,143) (2,143) 100% 11 Found assets - 2,340 2,340 100% 12 Net gain on disposal of property, infrastructure, plant and equipment 50 (269) (319) (639%) 13 Net surplus/(deficit) (777) 2,132 2,909 374%
Page 80 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 81 Page of the Workcover d Shire to ils ($30,000) ($30,000) ils on Super to to Super on ing doubtful. doubtful. ing mmit r flood events events flood r de-registered byde-registered n paying 25% inancial year. year. inancial with o 30 June added added o 30 June ming from the cipated resulting in cont... 11 and this resulted in redundancy payments to to most payments redundancy in resulted this and 11 ther Revenueis due to a combination of unbudgeted yee benefits. Council’s contract with East Gippslan contract Council’s with yee benefits. management of training delivery for regional Counc 000),unbudgeted grant funding to host the RuralSu make an additional contribution of $296,000 to Visi to $296,000 of contribution additional an make thin Parks and Gardens on tree management has also resulted Gardens tree and has on Parks management thin in rtisation are due to a combination of amortisation plant leased of ue to a property developer’s legal entity becoming becoming entity legal developer’s a to property ue fit superannuation plan. Year end salary accruals t accruals plan. salary superannuation Year end fit 2011 which is reflected as income in the 2010/11 f 2010/11 the in income as reflected is 2011 which lopment contributions owing by this developer becom developer this by owing contributions lopment n the Museum Historic& Precinct ($28,000). services and projects ($76,000), additional funding additional ($76,000), projects and services spent on on weed spent be to more allowed has area Environment and vation alance due to the greater levels of co depreciation levels greater to the due alance Operating is due to Victorian the Grants Commissio eing taken out much earlier in the period than anti vourability include emergency management fundingfo
ncy flood flood to carry ncy emerge used out being this overspend ce of wo years. years. wo ociated variouswith VCAT listings. for the year ended 30 June 2011 June 30 ended year the for
deliver waste services came to an end on 30 June 20 came 30 on services end June to an deliver waste this service. of delivery involved in the employees Ref 4. Materials and consumables (expense) (expense) Materials consumables Ref and 4. Additional grant funding received within the Conser management control ($93,000); an increased focus wi balan the with ($80,000); area this in spend higher works. recovery Ref 5. Bad and doubtful debts (expense) The higher than budget Bad and doubtful debts are d Other operatingOther grants fa contributed which this to ($405,000), higher levels of funding for community ($93, control weed for Environment and Conservation Ref 2. Other revenue (revenue) (revenue) revenue Ref 2. Other The$103,000 favourable variance versus Budget in O of the 2011/12 Grants (representing $1.07M) in June in $1.07M) (representing Grants 2011/12 the of withi grants unbudgeted small several and ($60,000) Variance Variance Explanation Report (revenue) –Ref 1. operating Grants – Grants in favourability $1.7M the of majority The Indigo Council Shire Standard Income Statement reimbursements ($35,000), unbudgeted income for the sales of recyclable being the balance levels higher with than budgeted. (expense) benefits Ref 3. Employee to required was Council period, 2010-11 the During meet our obligations to members of the defined bene emplo to costs unbudgeted of $135,000 additional an ASIC during the period and the recovery of the deve of the the period the during recovery and ASIC high capitalhigh works completion rates over last t the (expense) Ref 7. Other expenses across and overspends is some favourability a there While number of items within Other Expenses, the contributor main ass costs and isadvice legal this variance towards (expense) Ref 8. costs Finance loans b to new due Finance costs is in The variance Ref 6. Depreciation and amortisation (expense) (expense) amortisation Ref 6. and Depreciation The higher than budget levels of Depreciation & amo being omitted from the budget ($62,000), with the b higher interest charges than budgeted.
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Standard Income Statement for the year ended 30 June 2011
Ref 9. Capital grants (revenue)
The additional Capital Grant funding versus budget is due to $1.2 million being received in advance for flood restoration works and $300,000 being received from federally funded infrastructure projects which was expected in the prior financial year.
Ref 10. Capital contributions - (revenue)
The main cause of the variance in Capital contributions is from non-cash contributions for sub-divisional transfer of road, kerb & channel and drainage assets ($605,000) and recognition of Carlyle cemetery assets ($74,000). The balance is made up of the Road to Market program ($243,000) and special charge schemes ($166,000)
Ref 11. Asset revaluation decrement
The Asset revaluation decrement variance is due entirely to the writing down of road assets caused by flood damage in October and November 2010.
Ref 12. Found assets
During the preparation of the Bridge Asset Management Plans, a number of bridges (mainly bicycle and path bridges) were identified for the first time and recorded as found assets.
Ref 13. Net gain on disposal of property, infrastructure, plant and equipment
The Net gain on disposal of assets is due mainly to the disposal of the old Baarmutha Park clubrooms which were rebuilt during the period. This created a $380,397 write off in the value of the old clubrooms. There were additional losses of $35,000 from the sale of five industrial land allotments and net loss of $22,000 from the disposal of fleet. These were in turn offset by gains from the sale of all the East Gippsland Waste assets at the completion of our services contract on 30 June 2011 ($168,000).
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8% 9% 2% 3% 3% (2%) 36% (2%) 49% 290% (20%) 448% cont...
- 0%- 3 1% 62 207% Variance 114 938 909 (47) (29) 3,213 4,563 1,122 2,259 1% 1% 2,259 2,197 1% 1% 2,197 1,052 97% 1,052
2011 30 92 230 183 451 454 717 3,930 160 160 324 1,262 200 1,907 2,107 953% 1,386 1,500 1,386 1,088 1,088 2,140 3,155 4,277 1,437 1,414 23 1,524 1,524 1,495 1,848 1,848 2,757 2,538 2,538 3,975 1,437 57% 1,134 1,134 2,125 991 87% 3,872 3,872 8,207 4,335 112% 73,638 73,638 95,961 80,322 93,817 6,684 (2,144) $’000 $’000 $’000 $’000 172,144 172,144 174,403 171,013 171,013 175,576 171,013 175,576 175,576 171,013 4,563 Budget Actual $ % Reference
for the year ended 30 June 2011 2011 30 June ended year the for
Trust funds & deposits deposits & funds Trust Provisions Property, infrastructure, plant and equipment Assets Non-Current Total 171,954 174,151 Accumulated surplus surplus Accumulated reserve revaluation Asset Net Assets Assets Net Equity Non-Current Liabilities Net Current Assets Net Current Assets Current Non Current Liabilities payables other and Trade borrowings and loans Interest-bearing Liabilities Current Total Trade receivables other and Intangible Assets reserves Other Current Assets Current Interest-bearing loans and borrowings borrowings and loans Interest-bearing Provisions Liabilities Non-Current Total Cash and cash equivalents equivalents cash and Cash Trade and other receivables receivables other and Trade Other assets Assets Current Total Total Equity Indigo Council Shire Standard Balance Sheet
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Standard Balance Sheet for the year ended 30 June 2011
Variance Explanation Report
Ref 14. Cash and cash equivalents (Current Assets)
Higher than expected cash reserves are due to a combination of $1.0 million of 2011/12 Victorian Grant Commission (VGC) funding received late in 2010/11 and several other operating grants as explained at Ref 1 above.
Ref 15. Trade and other receivables (Current Assets & Non-current assets)
Higher levels of current receivables versus budget are due to a combination greater levels of outstanding grant payments from various government departments that have been invoiced but remain outstanding at balance date ($818,640) and a one off invoice raised at balance date to East Gippsland Shire for the sale of plant and equipment to them at the completion of the waste services contract.
Higher levels of Non-current receivables are due to an unbudgeted special charge scheme that was raised during the period.
Ref 16. Other assets (Current Assets)
The variance to budget in Other assets is due to a combination of the recognition of industrial allotments classified as non-current assets held for sale ($807,445), unsold quarry stock at year end recognised as inventory for the first time ($159,727), and higher levels of accrued income and prepayments held at balance date.
Ref 17. Trade and other payables (Current Liabilities)
Higher than budget levels of Trade and other payables at year end reflect the high degree of capital works activity that was in progress towards balance date.
Ref 18. Trust fund & deposits (Current Liabilities)
The lower levels of Trust fund & deposits held is due to a combination of the Atauro Friendship Group opening their own banking facilities and clearing trust funds held by Council on their behalf ($5,422), the Carlyle Cemetery undertaking additional works during the year that required use of trust funds held ($17,425), and reductions in contractor deposits held ($29,120).
Ref 19. Provision (Current Liabilities & Non-current liabilities)
The variance in both current and non-current provisions is due to the take up of a landfill rehabilitation provision of ($1,054,285) which was not identified when the budget was set.
Ref 20. Property, infrastructure, plant & equipment (Non-current Asset)
The higher than budgeted value is due to a combination of capital works carried forward from 2009-10, the impact of assets revaluations due to flood damage, found assets recognised first time, gifted assets and the transfer of industrial land to non-current assets held for sale.
Ref 21. Accumulated surplus (Equity)
The variance is a combination of higher than budgeted surpluses of $6.1 million (exclusive of asset revaluation movements) across both 2009-10 and 2010-11.
Ref 22. Asset revaluation reserve (Equity)
The variance in Asset revaluation reserve is due to the unplanned revaluation of assets caused by flood damage impairment in October and November 2010 (2.14 million).
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2% 5% 3% 1% 0% 16% 23% 98% 95% (6%) (15%) (90%) (25%) (42%) (10%) (22%) (21%) (63%) cont...
5 34 23 61 731 434 (994) (124) (299) (123) (553) (754) 2,163 1,102 (1,806)
1 (9) 262 655 736 891 647 0 (114) (622) (675) 5,898 5,321 4,376 3,968 5,990 5,023 (139) (41) (139)
27,797 10,457 (1,930) (3,165) (9,988) (4,271) (4,675) (6,839) (6,839) (7,731) (7,731) (22,774)
2011 Variance Variance 2011 10 51 257 621 713 457 647 (98) (498) (552) 4,318 4,590 2,213 2,538 4,888 4,439 23,678 10,396 (6,270) (6,737) (1,780) (2,866) (9,435) (3,517) (2,869) (19,239) $’000 $’000 $’000 $’000 Budget Actual $’000 % Reference for the year ended 30 June 2011 June 30 ended year the for
d
equipment equipment Indigo Council Shire Standard Cash Flow Statement Heritage and community loans activities investing from outflow Cash Net Cash and cash equivalents at the beginning of year the Capital grants and contributions contributions and grants Capital Interest charges User Statutory fees revenue Other an plant infrastructure, property, for Payments activities financing from outflow cash Net Receipts Receipts charges and rates General contributions and grants Operating Cash and cash equivalents at the end of the year Net increase/(decrease) in cash and cash cash and cash in Net increase/(decrease) equivalents Proceeds from sale of property, plant and and plant property, of sale from Proceeds activities financing from flows Cash costs Finance borrowings from Proceeds Net Cash provided by operating activities activities operating by provided Cash Net activities investing from flows Cash Cash flows from operating activities activities operating from flows Cash borrowings of Repayment Other expenses expenses Other Payments costs Employee Utilities External contracts contracts External Materials and consumables consumables and Materials
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Standard Cash Flow Statement for the year ended 30 June 2011
Variance Explanation Report
Ref 23. General rates and charges (Inflow) The variance is due to a lower level of rates debtors at year end than was forecast in the budget. Ref 24. Operating grants and contributions (Inflow) The favourable variance to budget is predominantly due to $1.06M of 2011/12 Victorian Grant Commission (VGC) funding being received in June 2011. Ref 25. Capital grants and contributions (Inflow) The favourable variance is due to additional capital grant funding of $1.5 million received during the year as explained at Ref 9 above and additional capital contribution funding of $1.1 million as explained at Ref 10 above. Ref 26. Other revenue (inflow) The variance is due to the original budget not adequately providing for the net GST refund. Ref 27. Employee costs (Outflow) The original budget did not provide for the additional contribution of $296,000 to Vision Super to meet obligations to the defined benefit superannuation plan or for the cost of redundancy payments to employees engaged on the East Gippsland Waste contract which came to an end on 30 June 2011. Ref 28. Materials & consumables (Outflow) The variance is due to a combination of the big reduction in level of creditors during the year, unbudgeted spending on emergency flood recovery and additional spending within Conservation and Environment on weed management control. Ref 29. External contracts (Outflow) The variance is mainly due to a combination of unbudgeted outflows for flood recovery repairs, spending against carried forward projects (Youth Bushfire Response Gift) and additional works to deliver weed control activities that attracted unplanned funding within Conservation and Environment. Ref 30. Utilities (Outflow) The variance is due to higher than budgeted telecommunication and water costs as well as the original budget not factoring in GST for cash-flow estimates. Ref 31. Other expenses (Outflow) The majority of the variance is due to legal advice and costs associated with various VCAT listings, additional contributions to the Upper Murray Regional Library (UMRL) service and extra external plant hire costs. Ref 32. Proceed from Sale of Property, Plant & Equipment (Inflow) The majority of this variance is due to the unbudgeted sale of the East Gippsland Waste plant and equipment at the completion of the contract. Ref 33. Payments for property, infrastructure, plant and equipment (outflow) The variance is due to a combination of higher levels of carry forward spend from 2009-10 than budgeted for, additional funding approved by Council at the mid year budget to tackle flood mitigation at Beechworth and Chiltern and several smaller unplanned capital projects and overspends. Ref 34. Heritage & community loans (Inflow) Higher levels of new community loans were issued during the year than budgeted for. Ref 35. Repayment of borrowings The variance is due to a combination of new 2010-11 borrowings being taken out earlier than projected and an error in the original budget forecast for cash outflows for repayment of borrowings.
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ment (including cont... 55% 55% 12% 12% 41% 45% 45% 18% 18% 16% 15% 15% 15% 15% 565% 565% (13%) (13%) (100%) (100%) (100%) (100%)
994 318 311 140 440 215 994 (128) (709) (710) 1,062 1,049
- - 823 366 478 7,731 3,077 2,987 2,834 1,523 3,374 7,731
for the year ended 30 June 2011 30 June ended year the for 2011 Variance Variance 2011 2011 Variance 2011 Variance (787) 180) 180) 55 2,712 2,712 7,731 7,731 2,341 1,731 (2,143) (4,981) 709 951 338 710 (1, 6,737 2,759 1,925 2,394 1,308 2,325 6,737 $’000 $’000 $’000 $’000 $’000 $’000 % $’000 $’000 $’000 $’000 $’000 $’000 % Budget Actual Reference BudgetActual ent ent year property, in infrastructure, equipplant &
ancial Position links to the of thenet following items:
Intangible assets) asshown in Statementthe of Fin The movement between the previous the curr and between the Theyear movement Indigo Council Shire Standard Statement of WorksCapital Net carry over over carry Net Plant Equipment & Other Total Capital Works Works Capital Total Net movement in in plant property,Net infrastructure, movement & equipment (including intangible assets) Total Capital Works amortisation & Depreciation sold assets of value down Written time first recognised Assets Asset revaluation movement assets other & Gifted assets sale for held Transferred to Non-current Roads Roads Drains Space Open Land & Buildings Renewal Renewal Represented by: Represented Upgrade / expansion expansion / Upgrade over carry Net Capital Works Areas Areas Works Capital New assets Total Capital Works Works Capital Total
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Standard Statement of Capital Works for the year ended 30 June 2011
Variance Explanation Report
Ref 36. Roads
The variance within Roads represents the additional funds spent on carryover projects from 2009-10. The largest of these were the Chiltern Urban Renewal project, the Road Assessment study and the Hynes Road sealing.
Ref 37. Drains
The variance within Drains is a combination of $125,700 of additional funds spent on carryover projects from 2009-10 (Chiltern rrban renewal and Chiltern floodway improvements), $149,970 spent of the flood mitigation projects in Beechworth and Chiltern (which were approved by Council at the mid year budget review), and an overspend of $35,177 on the Havelock Road - High Street drainage project.
Ref 38. Open Space
The variance within Open Space is a combination of $358,327 of additional funds spent on carryover projects from 2009-10 (Rutherglen water re-use scheme, Beechworth skate park, Lake Sampbell Pathway & infrastructure, Barnawatha netball & tennis courts and the Barnawatha recreation reserve irrigation system). This was in turn offset by uncompleted 2010-11 projects which have carry forward funding into 2011-12 (Wahgunyah foreshore concepts & facilities, Barnawatha cricket club turf wicket, Tangambalanga skate park and the Chiltern memorial refurbishment).
Ref 39. Land & Buildings
The variance within Land & Buildings is a combination of $1,291,421 of additional funds spent on carryover projects from 2009-10 (Baarmutha Park combined facilities, Yackandandah public hall upgrade, Yackandandah sports park hall, industrial parks at both Yackandandah and Tangambalanga and the Bruarong hall upgrade) and $75,679 for the Indigo Gold trail which was transferred to capital from operating account.. This was in turn offset by a $300,000 saving from the deferment of the Municipal office design project.
Ref 40. Plant, Equipment and Other
The variance within Plant, Equipment & Other is a combination of several items of plant totaling $228,000 (a flowcon asphalt machine and IT phone system) not being available until after balance date and will be carried forward into 2011- 12. This was in turn offset by $100,193 of unbudgeted expenditure to buy out the East Gippsland Waste contract leased equipment prior to its sale.
Page 88 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports rds Page 89 Page dard teriality ral Purposeral parameters for rformance. The uirements of the eriality threshold ncluded on pages tements on pages se reported in the reported the se in valuations, as their ormance targets for cont... July 2009. The budget was based on on based was budget The 2009. July in accordance with all Australian Accounting Standa Accounting Australian all accordance with in ents Council or through the Council’s website. The Stan ance and Reporting) Regulations 2004. Regulations Reporting) ance and ny material variances. The Council has adopted Theny a Council has variances. material ma nting bases consistent with those used for the Gene plan, expressed through its budget, with actual pe l purposereport l the req prepared financial to meet ion of the budget. The Council set guidelines and eported in these statements are consistent with tho statements are consistent eported these with in flect any changes to equity resulting from asset re asset resulting from to equity changes any flect hose adopted by Council on 28 on Council by adopted hose have not been provided for variations below the mat the below variations for provided been not have s is containedis s the in General PurposeFinancial Sta e General Purpose Financial Statements, which aree i Statements, General Purpose Financial which to meet Council’s business plan and financial perf for the year ended 30 June 2011 June 30 ended year the for
145 . The detailed budget can be obtained by contacting be by obtained can budget YY. The detailed 145
91 91 impacts were not considered not predictable.were impacts Detailedinformation on actual the financialresult revenue and expense targets in this budget in order Statements must be read with reference to these doc to these uments.reference be readStatements with must assumptions that that the time at adopt of relevant assumptions were re not did budget The term. long and short the both cause of its of nature. considered because is the to variance beunless material The budget figures included in the statements are t or other authoritative professional pronouncements. financial compareThe Statements Standard Council’s a of explanation 1989 requires Act Government Local Explanations $50,000. or cent per ten of threshold toXX of the Annual Report. They have not been prepared prepared been not have They Report. XX to the Annual YY of Local Government Act 1989 and Local Government (Fin Government Local 1989 and Act Government Local FinancialStatements and the Budget.The results r Note 1. Basis of ofNote Statem Preparation Standard Standard audited include required to prepareand is StatementsCouncil within its Annual Report. These statements and supporting notes form a specia accouon have prepared been The Statements Standard Indigo Council Shire Standard Statements General Purpose Financial Statements. The Standard Statements are not a substitute for th
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Certification of Standard Statements for the year ended 30 June 2011
Page 90 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 91 Page - - - - - 3,492 3,492 11,277 11,277 $ 314,545 314,545 667,813 667,813 857,629 691,248 691,248 142,339 142,339 526,055 2010 3,080,744 3,080,744 1,184,575 1,184,575 5,722,938 5,722,938 6,128,157 9,773,859 9,773,859 5,425,031 5,425,031 5,425,031 5,425,031 1,901,536 1,901,536 4,853,856 4,853,856 6,576,479 6,576,479 8,988,427 8,988,427 28,425,000 28,425,000 22,999,969 22,999,969 cont...
$ 679,611 679,611 147,557 937,493 654,942 654,942 949,609 736,241 736,241 139,181 139,181 617,580 156,671 156,671 2011 (269,438) (269,438) 3,524,096 3,524,096 6,051,504 6,051,504 3,739,083 2,340,803 4,275,816 4,275,816 2,132,405 2,132,405 2,391,283 2,391,283 5,061,306 5,061,306 7,284,857 7,284,857 (2,143,411) (2,143,411) 29,933,909 29,933,909 10,442,408 10,442,408 25,658,093 25,658,093 10,007,215 10,007,215
5 5 7 8 4 3 2 10 11 15 16 16 14 13 12 6(b) 6(b) 6 (a) 6 (a) Note for the year ended 30 June 2011 June 30 ended year the for read with the accompanying notes. with be should readstatement income The above comprehensive
Net gain/(loss) on disposal of property, plant and equipment and plant 9 property, of disposal on gain/(loss) Net income service Enterprise Other income Total Income Total Income Grants – Recurrent Recurrent Non - Grants Contributions – cash assets – non-monetary Contributions Found assets Reimbursements User fees fees User Expenses benefits Employee Statutory fees and fines Income Income and charges Rates Net asset revaluation increment/(decrement) increment/(decrement) revaluation asset Net Comprehensive Result Comprehensive Total expenses Finance costs costs Finance Contributions Other expenses Depreciation and amortisation amortisation and Depreciation Bad and doubtful debts debts doubtful and Bad Materials and services services and Materials Surplus / (Deficit) incomeOther comprehensive Indigo Council Shire Comprehensive Income Statement
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Balance Sheet as at 30 June 2011
Note 2011 2010 $ $ Assets Current Assets Cash and cash equivalents 17 3,968,295 5,898,273 Trade and other receivables 18 2,124,965 2,145,081 Financial assets 19 7,080 7,080 Inventories 20 293,237 117,629 Non-current assets classified as held for sale 21 807,445 - Other assets 22 1,005,878 975,683 Total Current Assets 8,206,900 9,143,746
Non-Current Assets Trade and other receivables 18 92,010 19,324 Property, infrastructure, plant and equipment 23 174,151,218 171,438,848 Intangible assets 24 159,966 239,949 Total Non-Current Assets 174,403,194 171,698,121
Total Assets 182,610,094 180,841,867
Liabilities Current Liabilities Trade and other payables 25 2,139,542 3,513,787 Trust funds and deposits 26 183,091 271,962 Provisions 27 1,499,680 1,435,269 Interest bearing loans and borrowings 28 454,522 596,328 Total Current Liabilities 4,276,835 5,817,346
Non-Current Liabilities Provisions 27 1,262,209 252,831 Interest-bearing loans and borrowings 28 1,494,759 1,327,804 Total Non-Current Liabilities 2,756,968 1,580,635
Total Liabilities 7,033,803 7,397,981
Net Assets 175,576,291 173,443,886
Equity Accumulated Surplus 80,322,433 76,238,031 Reserves 29 95,253,858 97,205,855 Total Equity 175,576,291 173,443,886
The above balance sheet should be read with the accompanying notes.
Page 92 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports - - ) ) 4 Page 93 Page $ $ 2010 2011 Other Other Reserves Reserves Reserves Reserves
- - 191,41 - - - - (141,048 1) - cont... $ $ 2011 2010 Asset Asset Reserve Reserve Reserve Revaluation Revaluation Revaluation
$ $ 2011 2010 Surplus Surplus Accumulated Accumulated Accumulated
- - (191,414) - - 141,048 $ $ ,018,855 ,018,855 70,671,952 1,386,093 95,960,810 2011 2010 Total Total Total 173,443,886 173,443,886 76,238,031 1,245,045 95,960,810 175,576,291 175,576,291 80,322,433 1,436,459 93,817,399 173,443,886 173,443,886 76,238,031 1,245,045 95,960,810
for the year ended 30 June 2011 June 30 ended year the for 2,132,405 4,275,816 (2,143,41 5,425,031 5,425,031 29 29 Note Note read with the accompanying the notes. should equity be changes read of in with The above statement
Balance at the end of the financial year ofBalance financial end the the at 2010 2011 Indigo Council Shire Statement of Changes Equity in Balance at the end of the financial year of financial Balance end the the at Transfers to other reserves reserves other to Transfers Comprehensive result result Comprehensive Balance at the beginning of the financial theyear of beginning financial the at Balance result Comprehensive reserves other to Transfers 168 Balance at the beginning of the financial theyear of beginning financial the at Balance
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Cash Flow Statement for the year ended 30 June 2011
2011 2010 Note Inflows/(Outflows) Inflows/(Outflows) $ $
Cash flows from operating activities
Rates 10,457,077 9,535,659 Statutory fees and fines 736,241 691,248 Grants (inclusive of GST) 9,454,611 11,777,175 User charges and other revenue (inclusive of GST) 4,972,420 3,942,048 Contributions (inclusive of GST) 911,889 587,193 Interest 261,709 316,389 Net GST refund/(payment) 1,003,317 1,107,366 Payments to employees (including redundancies) (9,987,711) (8,973,610) Payments to suppliers (inclusive of GST) (12,786,207) (8,749,410) Finance costs (139,181) (142,339)
Net cash provided by (used in) operating activities 30 4,884,165 10,091,719
Cash flows from investing activities
Proceeds from sale of property, plant and equipment 890,717 113,909 Payments for property, infrastructure, plant and equipment (7,730,996) (13,101,331) Heritage restoration and community loans 987 17,277
Net cash provided by (used in) investing activities (6,839,292) (12,970,145)
Cash flows from financing activities
Proceeds from interest-bearing loans and borrowings 647,000 - Repayment of interest-bearing loans and borrowings (621,852) (623,489)
Net cash provided by (used in) financing activities 25,148 (623,489)
Net increase/(decrease) in cash and cash equivalents (1,929,979) (3,501,915)
Cash and cash equivalents at the beginning of the year 5,898,274 9,400,188
Cash and cash equivalents at the end of the year 17 3,968,295 5,898,273
Financing arrangements 31 Restrictions on cash assets 32
The above cash flow statement should be read with the accompanying notes.
Page 94 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports he Page 95 Page has s of d is a Where (Finance ly stated in tements. The onouncements atement, Balance Balance atement, cont... iability and sustainability of the municipal district; port. All transactions between these entities and t l decision making. municipal district; e local community; the local the community; e consistent with those applied in the prior year. the prior those applied in year. e consistent with ual and going concern bases. concern bases. going and ual r of the Governor in Council on 18 November 1994 an 1994 on 18 November Council in Governor the of r ocal Government ocal Government 1989, Act Government the Local and atement, and notes accompanying these financial sta accompanying these atement, financial notes and ralian Accounting Standards, other authoritative pr ed at 101 Ford Street Beechworth. Street 101 Ford at ed for the year ended 30 June 2011 June 30 ended year the for ll Kennedy ffectively and services are provided in accordance with the accordance are provided in and services and effectively resources are used efficiently that to ensure to improve overall the quality ofof life people in opportunities; employment and business appropriate promote to to ensure that services and facilities provided the equitable; and by Council are accessible cha and rges; rates imposition of the equitable to ensure and to ensure transparency and accountability in Counci provide for peace, order and good governance of its of governance good and order peace, for provide v environmental and economic social, the promote to
to accord with current presentation, and disclosure and presentation, current with amendedfigures been have accord appropriate, to comparative to comparatives. changes any of material been made entitiesAll controlled by Council that have material assets or liabilities, such as Special Committee Council have been eliminated in full. Details of entities not included in this financial report based on their materiality are detailed note in 44. Management, have been included in this financial re notes 1(g), 1(i), 1(j), 1(s), 1(v) and 1(w). and 1(v) 1(s), 1(j), 1(i), 1(g), notes ar accounting policies all stated, otherwise Unless This financial report has been prepared on the accr prepared the been on report has financial This specifical except where cost convention, historical the prepared been under report has financial This
of the Australian Accounting Board, L Standards the Australian the of Accounting 2004. Regulations Reporting) and Sheet, Statement of Changes in Equity, Cash Flow St th of the needs to best Principles meet Value Best External Auditor: Auditor General of Victoria Internal Auditor: WHK Albury Solicitors: McSwiney’s and Russe Bankers: Commonwealth Bank www.indigoshire.vic.gov.au address: Website a St of reportComprehensive Income l consists that purpose financia report a general is financial This The purpose of Council is to: to: is Council of purpose The The Indigo Shire Council was established by an Orde body corporate. The Council's main office is locat is office corporate.Themain body Council's purpose reportgeneral complies financial Aust with Note 1 SignificantNote accounting policies a. accounting of Basis Introduction Introduction Indigo Council Shire Notes to the Financial Report
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 1 Significant accounting policies (continued) b. Revenue recognition Rates, grants and contributions
Rates, grants and contributions (including developer contributions) are recognised as revenues when the Council obtains control over the assets comprising these receipts. Control over assets acquired from rates is obtained at the commencement of the rating year, or where earlier, upon receipt of the rates. A provision for doubtful debts on rates has not been established as unpaid rates represents a charge against the rateable property that will be recovered when the property is next sold. Control over granted assets is normally obtained upon their receipt (or acquittal) or upon earlier notification that a grant has been secured, and are valued at their fair value at the date of transfer. Income is recognised when the Council obtains control of the contribution or the right to receive the contribution, it is probable that the economic benefits comprising the contribution will flow to the Council and the amount of the contribution can be measured reliably. Where grants and contributions are recognised as revenues during the reporting period on the condition that they be expended in a particular manner or used over a particular period, and those conditions were undischarged at balance date, the unused grant or contribution is disclosed in note 5. The note also discloses the amount of unused grant or contribution from prior years that was expended on Council’s operations during the current year. Where assets are constructed by private developers (drainage, roads, kerbing and channelling) and these are controlled by local government on completion, the fair value of those assets are recognised as contributions in the Comprehensive Income Statement in the accounting period in which the works are completed. User fees & fines User fees and fines (including parking fees and fines) are recognised as revenue when the service has been provided, the payment is received, or when the penalty has been applied, whichever first occurs.
A provision for doubtful debts is recognised when collection in full is no longer probable.
Sale of property, plant and equipment, infrastructure
The profit or loss on sale of an asset is determined when control of the asset has irrevocably passed to the buyer.
Interest & Rents
Interest and rents are recognised as revenue on a proportional basis when the payment is due, the value of the payment is notified, or the payment is received, whichever first occurs.
Dividends
Dividend revenue is recognised when the Council's right to receive payment is established.
c. Inventories
Inventories held for distribution are measured at cost adjusted when applicable for any loss of service potential.
Other inventories are measured at the lower of cost and net realisable value.
Page 96 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 97 Page aving onents n rates rates n which which for eachfor lives and ise stated: ears ears cont... that are subject to regular replacement, these comp replacement, are these to regular that subject ied those in assets. Estimates of remaining useful over their useful lives to the Council in a manner t andt equipment, infrastructure, intangibles ues and a separate depreciation rate is determined determined and rate is depreciation a separate ues nd are consistent with the prior year unless otherw for the year ended 30 June 2011 30 June ended year the for Plant, machinery and equipment 3- 20 years years 20 years 3- 3-10 equipment furniture and and machinery fittings Plant, Fixtures,
Buildings, land improvements, plant and equipment, h and assets assets, other heritage infrastructure, Intangible Assets Infrastructure Infrastructure reflects consumption service of the potential embod jor asset classes reassessed annually. reassessed Depreciatio jor classes asset basis ma awith on are regular values made residual annually. are reviewed and methods components identifiable separate have Where assets and lives val residual distinct useful are assigned component. component. depreciated. are not Road earthworks as determined each year. life useful residual charged the based on is depreciation line Straight a below are listed used Major periods depreciation Plant and Equipment limited useful lives are depreciated systematically lives useful limited Land
channel Kerb & Bridges steel construction & Timber 80 years 25-100 years Roads drainage and – formation pavements Road – unsealed pavements Road – sealed Road pavements 100 years y 15-100 1-75 years Computers & telecommunications 3- 9 years years 9 3- telecommunications years & 10 equipment Computers Play License agreement 10 years years 10 agreement License Footpaths and bikepaths 40 years years years years 40 130 construction 80 construction bikepaths concrete timber years and Reinforced years Full years 130 years Culverts Footpaths Drainage 80 20-80 50-80 Drains Pipes Manholes/Pits buildings Heritage years 50-100 Buildings 20-100 years years 20-100 Buildings years 100 – 5 improvements Land Buildings d. d. plan property, of amortisation and Depreciation Note 1 Significant accounting policies (continued) policies accounting Significant 1 Note Indigo Council Shire Notes to the Financial Report Property Period Property
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 1 Significant accounting policies (continued)
d. Depreciation and amortisation of property, plant and equipment, infrastructure, intangibles (Continued)
Council acquired the license to operate the Mt Buller gas network, the cost of which is being amortised on a straight line basis over 10 years (note 24). The cost of acquisition has been deferred and the amounts payable in the future have been discounted to their present value as at the date of acquisition. The discount rate used is Council’s incremental borrowing rate, being the rate at which similar borrowings could be obtained from an independent financier under comparable terms and conditions.
e. Repairs and maintenance
Routine maintenance, repair costs, and minor renewal costs are expensed as incurred. Where the repair relates to the replacement of a component of an asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carrying value of the replaced asset is expensed.
f. Borrowing costs
Borrowing costs are recognised as an expense in the period in which they are incurred, except where they are capitalised as part of a qualifying asset constructed by Council. Except where specific borrowings are obtained for the purpose of specific asset acquisition, the weighted average interest rate applicable to borrowings at balance date, excluding borrowings associated with superannuation, is used to determine the borrowing costs to be capitalised.
Borrowing costs include interest on bank overdrafts, interest on borrowings, and finance lease charges.
g. Recognition and measurement of assets
Acquisition
The purchase method of accounting is used for all acquisitions of assets, being the fair value of assets provided as consideration at the date of acquisition plus any incidental costs attributable to the acquisition. Fair value is the amount for which the asset could be exchanged between knowledgeable willing parties in an arm's length transaction.
Where assets are constructed by Council, cost includes all materials used in construction, direct labour, borrowing costs incurred during construction, and an appropriate share of directly attributable variable and fixed overheads.
The following classes of assets have been recognised in note 23. In accordance with Council's policy, the threshold limits detailed below have applied when recognising assets within an applicable asset class and unless otherwise stated are consistent with the prior year:
Page 98 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 99 Page ed ined under nt for n. At ments d been differed uipment, experts. fair value a regular ion reserveion cont... t is recognised as revenue up to the amount of the geable parties in an armswilling length transactio controlled 2008 30 at as June at fair value. Land an expense prior except increments are includ where nt are measured at their fair value, being the amou value, being their fair at are measured nt rior year decrement rior class that asset for decrement of year ha that d) ue of the individual classes of assets measured at ts Where fair value. the carrying value materially on of land, buildings, and infrastructure assets on assets infrastructure and buildings, land, of on ount using the fair value basis. on-current physicalassets, other than plant and eq ther by experienced Council officers orther experienced independent Council by rve to rese istaken the to decrement the the etcase in which set revalued. set was for the year ended 30 June 2011 30 June ended year the for Roads $5,000 $5,000 Roads Plant, machinery and equipment $1,000 $1,000 equipment furniture and and machinery fittings Plant, Fixtures,
the asset revaluation reserve for that class of ass of class reserve for that revaluation asset the extent of the remaining increments. Within decre the and increments revaluation sam assets, of e class are offset. the year within roads under Land it roads under land of value the recognised Council acc to brought 2008 is June 30 after acquired roads Revaluation Revaluation Subsequent to initial the recognition of assets, n recognised as an expenserecognised in case the which incremen expense. decrementsexpense. are as recognised Revaluation Infrastructure Infrastructure Land Plant and Equipment fixtures, fittings & furniture and computer equipme the assets couldwhich be exchanged between knowled each that asset approximated toensure i materially balance date, the the carrying date, the Council reviewed balance val of balance as at class date the the fair value from ei performed is 3 The every valuation years. basis Inaddition, Council undertakesa formalrevaluati rements are credited directly to the revaluat asset are increments revaluation credited assets directly are revalued, the Where the except to the extent that an increment reverses a p
$5,000 Bridges Computers & telecommunications $500 telecommunications & $1,000 Equipment Computers Play Note 1 Significant accounting policies (continued) policies accounting Significant 1 Note Indigo Council Shire Notes to the Financial Report Property Threshold Threshold Property $1,000 Land g. Recognition and measurement of assets (continue Footpaths and bikepaths $5,000 $5,000 bikepaths and $1,000 $5,000 Footpaths Agreement Intangible Drainage Assets License Buildings Heritage $3,000 Buildings $3,000 $3,000 Buildings $1,000 roads $1,000 under improvements Land Land Buildings
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 1 Significant accounting policies (continued)
h. Cash and cash equivalents
For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, deposits at call, and other highly liquid investments with original maturities of three months or less, net of outstanding bank overdrafts.
i. Financial assets
Financial assets represent shares held in the MAPS Group Ltd. Shares are held at cost. No managed funds are held by Council.
j. Investments
Investments, other than investments in associates, are measured at cost.
k. Investments in associates
Council holds no investment in associates.
l. Tender deposits
Amounts received as tender deposits and retention amounts controlled by Council are recognised as Trust funds until they are returned or forfeited (refer to note 26).
m. Employee benefits
Wages and salaries
Liabilities for wages and salaries and rostered days off are recognised and are measured as the amount unpaid at balance date and include appropriate oncosts such as workers compensation and payroll costs.
Annual leave
Annual leave entitlements are accrued on a pro rata basis in respect of services provided by employees up to balance date.
Annual leave expected to be paid within 12 months is measured at nominal value based on the amount, including appropriate oncosts, expected to be paid when settled.
Annual leave expected to be paid later than one year has been measured at the present value of the estimated future cash outflows to be made for these accrued entitlements. Commonwealth bond rates are used for discounting future cash flows.
Long service leave
Long service leave entitlements payable are assessed at balance date having regard to expected employee remuneration rates on settlement, employment related oncosts and other factors including accumulated years of employment, on settlement, and experience of employee departure per year of service. Long service leave expected to be paid within 12 months is measured at nominal value based on the amount expected to be paid when settled. Long service leave expected to be paid later than one year has been measured at the present value of the estimated future cash outflows to be made for these accrued entitlements. Commonwealth bond rates are used for discounting future cash flows.
Page 100 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports cil cil Page 101 Page tsare uction uncil's ight line asset or easehold applicable over their but not the of defined conditional capitalised, eminimum uld include all cont... efits to its employees together with any movements s the amount of the statutory contribution the Coun the contribution statutory the of the amount s es are es is The definedmembers. liability the as Co is the shorter. At balance date, Council has l date,no Council has balance is the shorter. At fined benefits schemes. Details of these arrangemen the accounting standard to be recognised on a stra a on recognised be to standard accounting the ssets at balance date. The liability also at date. Thessets includes balance liability ntitlements. ikely that the Council obtainwill ownership of the and benefits incidental to ownership of the asset, fair fair thevalue assetof and ofthe present th value eased assets are amortised on a straight line basis line a straight on eased are amortised assets hey are incurred. urrent liabilityif the Councildoes nothave an un present obligation to meet the unfunded obligations the unfunded to meet obligation present for the year ended 30 June 2011 30 June ended year the for
benefit superannuation schemes to which its employe share of the scheme's unfunded position, being the difference the present the between of accruedvalue employees’ being position, unfunded scheme's the of share benefits and the net market value of the scheme’s a contributions of tax 15%. i reporting year expense the for The superannuation 33. note in recorded makes to the superannuation plan which provides ben provides which plan the superannuation to makes (favourable/unfavourable) in the position of any de any of position the in (favourable/unfavourable) Superannuation Superannuation right to defer wo settlement This period. of the of the end the liability after 12 for at least months annual leave and unconditional long service leave e Classification of employee benefits estimated useful livesto the Council where it l is 8 amortised are being currently 3 to a r r. ove Leased is assets of the shorte the lease, term whichever the over period.year leases Operating are required by leases payments operating for Lease legal ownership, are transferredlegal to the Council are classified leases. as Finance are leases finance recording an asset and a liability at the lower of lease payments, including any guaranteed residual value. are between allocated payments the redLease L expense. interest the and liability lease the of basis, rather than expensed in the years in which t improvements Leasehold or lease unexpired the the of are period amortised the and over cost are at recognised improvements Leasehold estimated useful life of the improvement, whichever Finance leases Leases of assets where substantially all the risks improvements.
Retirement gratuities n. Leases Council hasno retirement gratuities liability. Council's of respect in recognised is liability A employee An benefit liability classified is as ac Note 1 Significant accounting policies (continued) (continued) policies accounting Significant 1 Note m. Employee benefits (continued) Indigo Council Shire Notes to the Financial Report
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 1 Significant accounting policies (continued)
o. Allocation between current and non-current
In the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next twelve months, being the Council's operational cycle, or if the Council does not have an unconditional right to defer settlement of a liability for at least 12 months after the reporting date.
p. Agreements equally proportionately unperformed
The Council does not recognise assets and liabilities arising from agreements that are equally proportionately unperformed in the balance sheet. Such agreements are recognised on an 'as incurred' basis.
q. Web site costs
Costs in relation to websites are charged as an expense in the period in which they are incurred.
r. 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 Tax Office. In these circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in the balance sheet are shown inclusive of GST.
Cash flows are presented in the cash flow statement on a gross basis, except for the GST component of investing and financing activities, which are disclosed as operating cash flows.
s. Impairment of assets
At each reporting date, the Council reviews the carrying value of its assets to determine whether there is any indication that these assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset's fair value less costs to sell and value in use, is compared to the assets carrying value. Any excess of the assets carrying value over its recoverable amount is expensed to the Comprehensive Income Statement, unless the asset is carried at the revalued amount in which case, the impairment loss is recognised directly against the revaluation surplus in respect of the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset.
t. Rounding
Unless otherwise stated, amounts in the financial report have been rounded to the nearest dollars.
u. Non-current assets held for sale
A non-current asset held for sale is measured at the lower of its carrying amount and fair value less costs to sell and are not subject to depreciation.
Page 102 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 103 Page ere bility of uncil but are ee may haveto cont... Impact on Local Local on Impact financial Government statements are These changes provide to expected some simplification in the accounting for of disclosure and financial instruments Applicable for annual annual for Applicable periods reporting commencing on or 2013. 1 January after Applicable for annual annual for Applicable periods reporting on ending or beginning itially recognised less cumulative amortisation, wh ) nsideration is given to factors including the proba to Council event the in of default. aterial increase in the likelihood that the aterial in the likelihood increase guarant that been issued or amended and are applicable to the Co to the are applicable and or issued amended been for the year ended 30 June 2011 30 June ended year the for eparation financial of the statements at reporting date. model for managing the financial assets; assets; financial the managing for model and flows. removing the requirements to separate and to and the separate requirements removing income. Dividends in respect respect these Dividendsof in income. investments that are a return on investment there and or in profit loss be recognised can disposal on recycling or impairment no is of the instrument; and a change in an entity’s business model as arethey initiallyclassified based on: business entity’s the objective of a. the cash the contractual of characteristics b. the assets into those carried at amortised cost cost into carried those amortised at assets value; carried fair at those and held-to-maturity assets; derivatives; for embedded value derivatives fair cost; carried amortised assets at financial recognition to present gains and losses on investments in equity instruments that are not held for trading in other comprehensive reclassifying financial assets where there is is assets there where financial reclassifying simplifying the classifications of financial removing the tainting rules associated with simplifying the requirements for embedded allowing irrevocable an election on initial • • • • • • financial statements. Specific changes include: Specific changes statements. financial Summary Summary retrospectively are applicable These standards and classification measurement the amend and of financial assets. Councilhas not yet determined the potential impact on the t t Contingen 137 Provisions, AASB atbewith exercised, the higher ofd in the amount determine accordance Liabilities and Contingent andAssets the amount in co value, of determination fair the appropriate. In default by the guaranteed party and the likely loss initially at measured fair value, thereinitially if is and m
Pending Accounting Standards
w. Note 1 Significant accounting policies (continued policies accounting Significant 1 Note v. guarantees Financial a liability contracts as atareguarantee recognised Financial time the the guarantee is issued. The liability is Indigo Council Shire Notes to the FinancialReport The following Australian Accounting Standards have not yet effective. They have pr They not adopted in effective. have been not yet AASB 9: Financial Instruments and AASB Amendments 2009–11: to Australian Accounting Standards arising from 4, 3, 1, 9 [AASB AASB 112, 108, 102, 101, 7, 5, 131, 128, 127, 121, 118, & 1023 139, 136, 132, Interpretations 1038 and 12] 10 & Standard / Interpretation Interpretation / Standard
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 1 Significant accounting policies (continued) w. Pending Accounting Standards (continued) Standard / Interpretation Summary Applicable for annual Impact on Local reporting periods Government financial beginning or ending on statements AASB 124: Related This standard removes the requirement for Applicable for annual Although this Party Disclosures government related entities to disclose details reporting periods standard does not of all transactions with the government and commencing on or strictly apply to Local other government related entities and clarifies after 1 January 2011. Government it is the definition of a related party to remove often used as inconsistencies and simplify the structure of guidance, as such the standard. there will be greater clarity on the disclosure of inter government transactions. AASB 2010–4: These standards detail numerous non-urgent Applicable for annual These amendments Amendments to but necessary changes to accounting standards reporting periods are not expected to Australian Accounting arising from the IASB’s annual improvements commencing from 1 impact Council Standards arising from project. January 2011. the Annual Improvements Project [AASB 2 and AASB 138 and AASB Interpretations 9 & 16] and AASB 2010-5: Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 5, 8, 101, 107, 117, 118, 136 & 139] AASB 2010–12: This standard makes a number of editorial Applicable for annual These amendments Amendments to amendments to a range of Australian reporting periods are not expected to Australian Accounting Accounting Standards and Interpretations, commencing on or impact Council Standards [AASBs 5, 8, including amendments to reflect changes after 1 January 2011. 108, 110, 112, 119, 133, made to the text of International Financial 137, 139, 1023 & 1031 Reporting Standards by the IASB. The and Interpretations 2, 4, standard also amends AASB 8 to require 16, 1039 & 1052] entities to exercise judgment in assessing whether a government and entities known to be under the control of that government are considered a single customer for the purposes of certain operating segment disclosures. AASB 2010–14: This standard amends Interpretation 14 to Applicable for annual These amendments Amendments to address unintended consequences that can reporting periods are not expected to Australian Interpretation arise from the previous accounting commencing on or impact Council — Prepayments of a requirements when an entity prepays future after 1 January 2011. Minimum Funding contributions into a defined benefit pension Requirement [AASB plan. Interpretation 14]
Page 104 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 105 Page ted inclusive of cont... ) . Commitments are disclosed at their nominal value and mmitments value. Contingent assets and liabilities are presen d by way of a a of way are but d by Sheet, Balance disclose recognised the t in for the year ended 30 June 2011 30 June ended year the for
inclusive of the GST of payable. inclusive note and, if quantifiable, are measured at nominal nominal at are measured quantifiable, if and, note respectively. payable GST or receivable Commitments are not recognised in the Balance Sheet Contingent assets and contingent liabilities and co Contingent assets and contingent liabilities are no . Note 1 Significant accounting policies (continued policies accounting Significant 1 Note x Indigo Council Shire Notes to the Financial Report
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 2 Rates and charges
Council uses Capital Improved Valuation basis as the basis of valuation of all properties within the municipal district. The capital improved value is the value of the land plus any improvements.
The Valuation Base used to calculate general rates for 2010/11 was $2,588 million (2009-2010 $2,433 million). The 2010/2011 rate in the dollar for the general residential base was 0.002892 (2009-10 - 0. 002888)
2011 2010 $ $
Residential 4,325,257 4,100,433 Commercial/Industrial 531,459 480,027 Farm/Rural 2,343,822 2,175,786 Municipal Charge 1,670,465 1,565,170 Garbage & Recycling Charges 1,571,405 1,452,443 10,442,408 9,773,859
The date of the latest general revaluation of land for rating purposes within the municipal district was 1 January 2010, and the valuation first applied to the rating period commencing 1 July 2010.
The date of the previous general revaluation of land for rating purposes within the municipal district was 1 January 2008, and the valuation first applied to the rating period commencing 1 July 2008.
The date of the next general revaluation of land for rating purposes within the municipal district is 1 January 2012, and the valuation will be first applied in the rating year commencing 1 July 2012.
Note 3 Statutory fees and fines
Building permits and applications 220,356 238,549 Planning permits and applications 98,756 110,151 Fines 34,178 42,718 Land information certificates 14,007 12,652 Registrations 207,288 201,760 State Revenue Office – Revaluation 77,465 - Carlyle Cemetery 21,416 26,284 Subdivision supervision 14,577 12,017 Other fees 48,198 47,117 736,241 691,248
Note 4 User fees
Heritage Precinct and Burke Museum 133,877 164,627 Delivered Meals 71,472 70,318 Swimming Pools – Private 77,783 80,769 Swimming Pools – Council 70,383 82,851 Home Care 66,413 66,873 Waste Disposal Sites 48,610 44,313 Rental 76,289 72,718 Other fees 110,115 85,344 654,942 667,813
Page 106 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports ------Page 107 Page 5,210 5,210 8,992 8,992 3,652 3,652 14,000 14,000 38,130 44,149 12,209 44,886 19,068 59,756 13,340 27,241 51,025 97,610 97,610 18,074 58,087 17,505 35,400 53,266 53,266 59,000 59,000 12,411 12,411 31,932 31,932 50,000 50,000 64,560 30,000 30,000 $ 350,767 350,767 105,275 603,479 603,479 802,792 802,792 2010 1,428,707 1,428,707 5,722,938 5,722,938 3,173,303 3,173,303 8,618,792 2,413,797 2,413,797 11,851,095 11,851,095 ------cont... 8,100 8,100 9,488 9,488 6,287 7,672 7,672 2,560 2,000 9,630 5,000 5,000 $ 14,000 14,000 19,440 45,534 30,869 19,665 79,584 13,759 46,084 65,842 14,099 14,099 59,910 19,680 36,194 74,900 74,900 10,371 10,371 40,000 40,000 63,000 2011 367,147 367,147 104,334 100,674 838,490 838,490 1,526,592 1,526,592 6,051,504 6,051,504 5,084,703 5,084,703 4,630,984 9,790,587 9,790,587 2,598,870 2,598,870 1,600,000 1,600,000 for the year ended 30 June 2011 30 June ended year the for
Federally funded grants funded grants Federally funded grants State Other School crossing supervisors supervisors crossing School advisor Heritage Victoria Grants Commission Local - Roads Recurrent Recurrent Commonwealth Government Roads - to Recovery Victoria Grants Commission Unallocated- After School Care After Youth Support Services Care Home Care Personal Minor Works Equipment & Health Child and Maternal Maintenance Property Community) & (Home Respite Service System Resourcing Based Meals Centre Co-Ordination Volunteer Services – Aged Assessment Initiative Access Rural Delivered Meals Meals Delivered Senior Citizens week Immunisation Respite (Disability Services) Events Freeza SES Grants National Youth Week Support Disaster – SAMS DHS Roads Vic Total recurrent DPCD – Victorian Volunteer Grants Small Total Non – Recurrent –Non Recurrent Tobacco Plan Destination Marketing Note 5 Note Grants Northern Rural Skills Connect Capital Grants – Other – Grants Roads Capital Damage – Flood DTF Business Continuity Program Grants were received in respect of the following : : the following of in respect received were Grants grants of Summary Indigo Council Shire Notes to the Financial Report
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
2011 2010 Note 5 Grants (continued) $ $
Business Assistant - 17,500 Other Tourist Events 15,000 37,500 Museums & Historical Sites 22,700 6,500 Murray to Mountains Stage 2 - 434,091 Other Grants 138,134 86,630 DPCD – Community Strengthening Project 80,000 71,682 Dept Infrastructure – RLCIP Funding 174,000 220,000 DPCD – Grants 200,107 569,101 Dept Infrastructure – CIP Funding 600,000 2,188,867 Rural City of Wangaratta – Roadside Partnership Program - 10,000 DPI – BCLG Funding 60,000 25,000 VicRoads – Grants - 243,894 Regional Development Victoria – Grants 371,047 1,042,425 DSE – Roadside Partnership Program 2,500 30,000 DPI & DHS Bushfire Recovery – Grants 362,224 352,585
Total non – recurrent 3,739,083 6,128,157
Total Grants 9,790,587 11,851,095
Conditions on Grants
Grants recognised as revenue during the year that were obtained on condition that they be expended in a specified manner that had not occurred at balance date were:
Community Health 290,072 337,613 Capital Works 1,582,362 459,545 Tourism 32,393 51,500 Environmental Health - 12,410 Conservation & Natural Resources 13,621 48,190 Emergency Recovery - 6,867 Operations 10,480 - 1,928,928 916,125
Grants which were recognised as revenue in prior years and were expended during the current year in the manner specified by the grantor were:
Community Health 288,785 133,110 Capital Works 459,545 2,682,555 Tourism 49,300 118,799 Planning - 14,322 Environmental Health 12,410 - Conservation & Natural Resources 31,360 157,595 Emergency Recovery - 621 841,400 3,107,002
Net increase (decrease) in restricted assets resulting from grant revenues for the year: 1,087,528 (2,190,877)
Page 108 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 109 Page ------3,492 3,492 3,492 3,492 7,265 7,265 $ 21,791 21,791 857,629 857,629 113,909 113,909 292,754 292,754 314,545 204,500 204,500 195,051 195,051 450,813 450,813 857,629 2010 (110,417) (110,417) cont... - - 2,730 2,730 74,932 74,932 26,840 26,840 23,916 23,916 10,425 10,425 $ 20,441 20,441 58,475 58,475 121,713 121,713 180,585 180,585 238,470 238,470 679,611 679,611 552,640 552,640 145,888 338,077 338,077 127,116 127,116 147,557 246,900 246,900 300,365 300,365 343,869 343,869 949,609 (34,929) (34,929) 2011 (406,752) (406,752) (373,006) (373,006) (269,438) (380,397) (380,397) (380,397) (380,397) 1,629,220 1,629,220 2,340,803 2,340,803 3,646,037 3,646,037 (1,305,234) (1,305,234)
rastructure, ) ) ture, plant and equipment for the year ended 30 June 2011 30 June ended year the for
Note 8 Reimbursements rebate Fuel Total Contributions (b) Non-monetary assets assets Non-monetary (b) Bridges Pathways Kerb & Channel Roads Roads Land under Roads Roads under Land Drainage Drainage Recreational facilities Land Other (a) Cash Cash (a) Road Contributions Open Space Contributions Space Open Capital Contributions Other Written down value of found asset Written down value of assets sold sold assets from (loss) / Gain Plant & Equipment (including Leased plant) plant) Leased (including Equipment & Plant Proceeds from sale of assets plant and equipment and plant ustrial land) (Ind sale for held as classified assets Non-current Proceeds from sale of assets infrastruc property, of disposal on gain/(loss) Net Disposed asset (Buildings -Baarmutha Park clubrooms Park -Baarmutha (Buildings asset Disposed Note 9 Net gain/(loss) inf onNote disposalproperty, of disposal from Proceeds Written down value of assets sold Note 7 Note Found Assets Written down value of assets assets of disposed value down Written sold assets from (loss) / Gain Note 6 Contributions Note Gain / (loss) from disposed assets disposed from (loss) / Gain Bridges Bridges value Replacement depreciation Accumulated less Indigo Council Shire Notes to the Financial Report
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
2011 2010 Note 10 Other income $ $
Interest 234,572 295,973 Interest on rates 27,137 20,416 Sale of Quarry Material 206,657 310,418 Merchandise Sales 82,994 79,977 Sale of Recyclables 111,205 56,628 Advertising 7,793 51,714 Other 267,135 369,449 937,493 1,184,575
2011 2010 Note 11 Employee benefits $ $
Wages and salaries 7,510,656 6,748,896 Annual leave and long service leave 799,195 747,876 Sick leave 261,519 180,920 Superannuation 603,536 560,026 Fringe benefits tax and work cover 305,421 276,626 Redundancy 48,470 17,225 Other staff costs 478,418 456,858 10,007,215 8,988,427 During the period Council was required to make an additional contribution to Vision Super to meet our obligations to members of the defined benefit plan
Note 12 Materials and services Waste Collection 1,096,299 970,000 Gas purchases – Mt Buller 1,568,410 1,363,862 Utilities 613,600 531,199 Private Civil Works - 2,104 Fuel 443,471 387,385 Other 3,563,077 3,321,929 7,284,857 6,576,479
Note 13 Bad and doubtful debts Rates debtors 431 - Sundry debtors 156,240 11,277 156,671 11,277
Page 110 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports - Page 111 Page 9,652 $ 54,814 61,254 62,087 13,658 62,120 85,618 84,435 13,662 88,810 79,983 159,008 174,794 161,022 192,253 526,055 137,628 108,210 315,203 463,887 537,431 144,270 339,070 692,432 451,920 115,884 134,710 161,172 132,687 142,339 2010 1,901,536 2,386,112 4,853,856 cont... 9,296 $ 67,290 67,086 56,915 20,166 62,120 81,728 94,370 18,024 90,528 79,983 194,169 182,380 165,522 241,031 617,580 172,895 170,780 388,294 469,941 832,560 151,164 345,277 701,019 427,192 134,042 138,037 167,624 129,885 139,181 2011 2,391,283 2,550,032 5,061,306
for the year ended 30 June 2011 30 June ended year the for
Bank overdraft charges Other expenses Other expenses Audit fees Note 16 Contributions and Other expenses expenses Other and Contributions 16 Note Contributions Library Regional Murray Upper to Contributions Note 15 Finance costs 15 costs Note Finance Contributions to Community Bodies and Committees Councillors allowances Note 14 Depreciation and Note amortisation Contributions to Tourism Bodies Bodies Tourism to Contributions External plant hire Total contributions repairs fleet and Plant Advertising Insurances Operating lease rentals lease rentals Operating Bank charges Other Total Other expenses Total expenses Other Property Land reserves sporting and Recreation Land improvements improvements Land Buildings Heritage buildings Buildings Plant and Equipment Equipment and Plant Plant, machinery and equipment Leased plant and equipment and plant Leased Fixtures, furniture and fittings Computers and telecommunications telecommunications and Computers Street furniture Playground equipment Infrastructure Roads Footpaths Bridges Drainage culverts & Intangible Assets Licence Gas Buller Interest – borrowings – borrowings Interest Interest – finance leases leases – finance Interest Indigo Council Shire Notes to the Financial Report
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
2011 2010 $ $ Note 17 Cash and cash equivalents
Cash on hand 1,973 1,560 Cash at bank 3,966,322 5,896,713 3,968,295 5,898,273 Users of the financial report should refer to Note 32 for details of restrictions on cash assets and note 34 for details of existing Council commitments.
Note 18 Trade and other receivables
Current Rates debtors 394,572 276,619 Special Rates 10,801 2,200 Loans and advances to community organisations 19,144 6,470 Other debtors 1,656,728 1,590,038 Net GST Receivable 211,583 280,947 Less: Provision for doubtful debts (167,863) (11,193) 2,124,965 2,145,081 Non-current Special Rates 33,649 1,293 Loans and advances to community organisations 55,689 11,453 Other receivables 2,672 6,578 92,010 19,324 Note 19 Financial assets
MAPS Shares at cost 7,080 7,080
No managed funds are held by Council.
Note 20 Inventories
Inventories for distribution 5,837 8,130 Inventories for sale – Gas 126,685 109,499 Everton Quarry – Gravel 159,727 - Carlyle Cemetery 988 - 293,237 117,629
Page 112 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports - - - - - Page 113 Page $ 2010 356,475 356,475 619,208 619,208 975,683 975,683
- - cont... $ 2011 807,445 807,445 381,375 381,375 624,503 624,503 (34,929) (34,929) (373,006) (373,006) 1,180,451 1,180,451 1,005,878 1,005,878 ale te. ah estate and allotments two ed a real estate local with nd the remaining six to be sold g the 2010-11 financial 2010-11year the financial g e 9 eld for saleeld for nfrastructure, Plant & equipment ld for re-sale at date, balance re-sale ld for for the year ended 30 June 2011 30 June ended year the for
as at balance at date are as all sale for classified assets held as The non-current industrial land allotments. This includes three the Steel at Roadand allotments allotmentssix at the Tangambalanga industrial esta rd budgeting forecasts that that forecasts rates.rd commercial forwa budgeting at Council’s sale for agent a 2011-12 in sold be will allotments these of three Council sold five other industrial allotments durin 2012-13. in (all three allotments in the Steel Road, Yackandand allotments three (all estate). industrial the Tangambalanga from
a) Written down value of assets sold date balance at value Carrying Current Prepayments b) In addition to nine the industrial allotments he Opening value of non-current assets classified as as classified h of non-current assets Opening value All remaining industrial allotments have been plac Transferred in from non-current assets (Property, i (Property, assets non-current from in Transferred Note 22 Other assets Note 21 Non-current assets classified as heldfor s c) Gain / (loss) recognised and forming part of Not part of and recognised (loss) forming / c) Gain Accrued income income Accrued Indigo Council Shire Notes to the Financial Report
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
2011 2010 $ $ Note 23 Property, infrastructure, plant and equipment
Summary At cost 29,533,259 21,696,928 At Fair Value 30 June 2009 236,401,482 233,713,546 Less accumulated depreciation (91,783,523) (83,971,626) Total 174,151,218 171,438,848
Property
Land At Cost 532,199 295,442 At Fair Value 30 June 2009 8,528,984 8,871,000 9,061,183 9,166,442 Land under roads At Fair Value 30 June 2009 43,484 43,484 At Fair Value 30 June 2011 23,916 - 67,400 43,484 Land Improvements At Cost 1,636,117 560,527 At Fair Value 30 June 2009 523,424 523,424 Less: Accumulated Depreciation (118,339) (98,173) 2,041,202 985,778 Buildings At Cost 2,234,344 962,156 At Fair Value 30 June 2009 45,038,224 45,678,224 Less: Accumulated Depreciation (13,292,186) (12,850,767) 33,980,382 33,789,613 Buildings – Heritage At Cost 606,834 342,585 At Fair Value 30 June 2009 22,516,000 22,516,000 Less: Accumulated Depreciation (12,618,347) (12,273,070) 10,504,487 10,585,515 Recreation Grounds At Cost 450,066 217,684 At Fair Value 30 June 2009 3,825,229 3,825,229 Less: Accumulated Depreciation (1,906,696) (1,755,532) 2,368,599 2,287,381
Total Property 58,023,253 56,858,213
Land and buildings, including land under roads, were independently revalued by A.W. Male (FAPI.Dip.AgSc) as at 30 June 2009. Recreation grounds were revalued as at 30 June 2009 by Robert Uebergang of Council using current contract construction rates and material prices. The basis of valuation is current replacement cost less accumulated depreciation based on condition assessment. Unit rates and condition assessments were reviewed at 30 June 2011 and no material change in unit rates or condition were noted to warrant varying the valuations at 30 June 2009.
The valuation of land is at fair value, being market value based on highest and best use permitted by relevant land planning provisions/restricted covenants. The valuation of buildings (including heritage buildings) is at fair value based on current replacement cost less accumulated depreciation to reflect market value.
Page 114 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 115 Page $ 76,571 2010 995,816 510,034 881,483 601,803 353,324 378,341 967,631 252,485 105,667 244,900 243,325 (562,353) (248,479) (695,311) (715,146) (107,242) 4,274,492 2,208,835 4,256,251 3,946,344 3,713,241 1,073,652 2,627,867 83,847,912 (2,065,657) (1,966,857) 118,182,990 (38,591,329) cont... $ 76,571 2011 995,816 419,506 247,129 365,556 233,404 308,202 258,174 244,900 366,763 (652,881) (132,152) (809,516) (125,266) (777,038) 4,391,476 2,078,649 6,582,254 1,432,691 3,713,241 3,664,698 1,085,240 1,067,690 3,045,033 81,480,472 (2,312,827) (2,100,899) 118,182,989 (43,284,771) (continued) nt for the year ended 30 June 2011 2011 30 June ended year the for
Plant & Equipment Plant, machinery and equipment Cost At Less: Accumulated Depreciation Less: Accumulated Infrastructure Infrastructure Roads Cost At At Fair Value 30 June 2009 30 June Value Fair At Depreciation Less: Accumulated At Fair Value 30 June 2009 30 June Value Fair At Depreciation Less: Accumulated 2009 30 June Value Fair At Footpaths At Cost Street Furniture At Cost Total Plant & Equipment Depreciation Less: Accumulated Playground equipment Cost At Computers and telecommunications and Computers cost At Fixtures, fittings & furniture furniture & fittings Fixtures, Cost At Leased plant and equipment Cost At Less: Accumulated Amortisation Depreciation Less: Accumulated 2009 30 June Value Fair At Depreciation Less: Accumulated Note 23 Property, infrastructure, plant and equipme and plant infrastructure, 23 Property, Note Indigo Council Shire Notes to the Financial Report Less: Accumulated Depreciation Less: Accumulated
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
2011 2010 $ $ Note 23 Property, infrastructure, plant and equipment (continued)
Bridges and Culverts At Cost 371,366 296,434 At Fair Value 30 June 2009 19,903,263 16,257,226 Less: Accumulated Depreciation (7,440,149) (5,996,878) 12,834,480 10,556,782
Stormwater Drainage At Cost 1,550,355 270,180 At Fair Value 30 June 2009 12,862,012 12,862,012 Less: Accumulated Depreciation (6,212,456) (6,044,832) 8,199,911 7,087,360
Total Infrastructure 105,559,896 104,119,921
Works in Progress Buildings at Cost 4,170,953 2,783,462 Roads at Cost 1,622,100 410,078 Bridges at Cost 35,178 10,300 Other at Cost 1,075,140 3,310,530 6,903,371 6,514,370
Total property, infrastructure, plant and equipment 174,151,218 171,438,848
Valuations
Roads were revalued by Peter Maloney, Dip CE. CE. EWS. MIEAust, of Maloney Asset Management Systems as at 30 June 2009 based on then current road component constructions rates and contract prices. The basis of valuation was current replacement cost less accumulated depreciation based on road condition assessments conducted by Peter Maloney.
Infrastructure assets, playground equipment and street furniture were revalued as at 30 June 2009 by Robert Uebergang of Council using current contract construction rates and material prices. The basis of valuation is current replacement cost less accumulated depreciation based on condition assessment.
Unit rates and condition assessments were reviewed at 30 June 2011 and no material change in unit rates or condition were noted to warrant varying the valuations at 30 June 2009.
Page 116 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 117 Page 061,183 061,183 Carrying Carrying amount at 30 June 2011 2011 30 June - 67,400 0) 258,174 258,174 0) 2) 3,045,033 3,045,033 2) 12,834,480 7) 66) 2,041,202 2,041,202 66) 024) 366,763 366,763 024) cont... Depreciation financial year are year financial (62,120) (62,120) 233,403 (151,164) 2,368,599 2,368,599 (151,164) 1,075,140 - - - - (2,989,735) 105,559,896 - - 10,504,487 (345,277) - (2,550,032) (2,550,032) - 81,480,472 - $ $ $ (380,400) (1,046,296) (1,046,296) 44,484,869 (380,400) Disposals
- 8,199,911 (167,624) - - - (57,800) - 6) 6) - 13,538,384 (171,330) 2,016) 2,016) (1,217,626) 58,023,253 (380,400) for sale Assets held held Assets Transfer to Non-current (1,180,451) (1,180,451) (787,152) (4,981,321) 174,151,217 - - - 771 771 3,664,697 (773,960) (406,752) - 086,822) (838,435) - - 6,903,371 6,903,371 - - (838,435) 086,822) nt (continued) nt Transfers
first time Recognised Recognised s of assets at the beginning and end of thecurrent - - - - - 58, - - - - - 85 5,8 2,078,649 (427,191) (348,952) - - - - 717,960 - - (2, - - - 761,008 (34 - - - 257,463 (342,01 for the year ended 30 June 2011 June 30 ended year the for Impairment $ $ $ $ Additions -
43,484 23,916 10,300 24,878 - - - - 35,178 24,878 - - - 10,300 $ 378,341 11,588 - - - - - (81,727) 308,202 308,202 (81,727) - - - - - 11,588 378,341 410,078 1,212,022 ------1,622,100 1,622,100 - - - - - 1,212,022 - 410,078 353,323 353,323 - ,170,953 4,170,953 - (328,002) - - 7,087,360 - - 1,715,493 562,215 2,783,462 3,310,530 361,865 - (1,758,820) - (838,435) 2,627,867 353,865 - - 197,343 - - (134,04 - 197,343 - - - 353,865 2,627,867 9,166,442 117,257 - - 119,500 (342,016) - - 9, - - (342,016) 119,500 - - 117,257 9,166,442 83,847,912 1,974,263 1,974,263 83,847,912 (2,143,411) - 351,740 - 10,556,782 74,932 - 2,340,803 - - - (138,03 - - 2,340,803 - - 74,932 10,556,782 56,858,213 56,858,213 2,344,074 12,483,085 12,483,085 1,311,182 Carrying Carrying 104,119,921 104,119,921 2,965,275 2,340,803 11) (2,143,4 1,267,043 - 171,438,847 9,463,902 9,463,902 2,340,803 171,438,847 (2,143,411) - amount at 1 July 2010 2010 1 July
set out below: Note 23 Property, infrastructure, plant and equipme and plant infrastructure, 23 Property, Note carrying of each clas of the amounts Reconciliation Indigo Council Shire Notesto the Financial Report grounds 2,287,381 94,419 - - 137,963 - - 137,963 - - - 94,419 grounds 2,287,381 buildings 10,585,515 20,994 - - 243,255 - - 20,994 - buildings 10,585,515
furniture 243,325 88,576 - - 52,886 - - (18, - 52,886 - - furniture - 88,576 243,325 buildings 44,375,128 1,032,892 - - 503,545 - - 503,545 - - 1,032,892 buildings 44,375,128 improvements 985,778 1,075,590 - - - - - (20,1 - - - - - 1,075,590 improvements 985,778 Land under roads Playground equipment equipment - 510,034 - - - 419,506 - (90,528) Playground - Equipment and Plant Total 3,946,343 840,295 telecommunications 252,485 100,059 - - - - - (94,37 - - - - - 100,059 Computers and telecommunications Street 252,485 Other Other Total Total Roads Infrastructure Total Buildings Bridges Roads progress in works Total 6,514,370 3,314,258 Drainage & Culverts Culverts & Drainage in Progress Works Infrastructure Footpaths Bridges Plant, machinery & equip equip & machinery Plant, equipment & plant Leased furniture and fittings Fixtures, 2,208,835 640,072 Total Property Property Total Plant and Equipment 00) 00) (380,4 33,980,382 (701,019) - 260,290 - Buildings - 1,011,898 Historic 33,789,613 Asset Classes Asset 2011 Total Total Property Property Land Land Recreation Land Total Land Land
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 23 Property, infrastructure, plant and equipment (continued)
Asset Classes Carrying Additions Transfers Disposals Depreciation Carrying 2010 amount at amount at 1 July 2009 30 June 2010 $ $ $ $ $ $
Property Land 8,871,000 287,956 7,486 - - 9,166,442 Land under roads 43,484 - - - - 43,484 Land improvements 438,909 138,843 421,684 - (13,658) 985,778 Recreation grounds 2,213,967 179,962 37,722 - (144,270) 2,287,381 Total Land 11,567,360 606,761 466,892 - (157,928) 12,483,085
Buildings 33,519,889 895,284 66,872 - (692,432) 33,789,613 Historic buildings 10,582,000 39,998 302,587 - (339,070) 10,585,515 Total buildings 44,101,889 935,282 369,459 - (1,031,502) 44,375,128 Total Property 55,669,249 1,542,043 836,351 - (1,189,430) 56,858,213
Plant and Equipment Plant, machinery and equipment 2,091,066 680,108 - (110,416) (451,923) 2,208,835 Leased plant & equipment 415,443 - - - (62,120) 353,323 Fixtures, fittings and furniture 447,113 16,846 - - (85,618) 378,341 Computers and telecommunications 180,204 156,716 - - (84,435) 252,485 Street furniture 151,320 21,617 84,050 - (13,662) 243,325 Playground equipment 522,273 76,571 - - (88,810) 510,034 Total Plant and Equipment 3,807,419 951,858 84,050 (110,416) (786,568) 3,946,343
Infrastructure Roads 81,977,773 3,542,793 713,458 - (2,386,112) 83,847,912 Footpaths 1,862,268 655,887 225,596 - (115,884) 2,627,867 Bridges 10,395,058 294,986 1,448 - (134,710) 10,556,782 Drainage & Culverts 6,978,352 237,250 32,930 - (161,172) 7,087,360 Total Infrastructure 101,213,451 4,730,916 973,432 - (2,797,878) 104,119,921
Works in Progress Buildings 524,655 2,582,372 (323,565) - - 2,783,462 Bridges 11,748 - (1,448) - - 10,300 Roads 641,163 353,270 (584,355) - - 410,078 Other 1,354,123 2,940,872 (984,465) - - 3,310,530 Total works in progress 2,531,689 5,876,514 (1,893,833) - - 6,514,370
Total 163,221,808 13,101,331 - (110,416) (4,773,876) 171,438,847
Page 118 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 119 Page $ Total 1,688,100 1,673,284 2,247,814 1,210,822 1,174,025 2,761,889 1,196,006 1,688,100 $ 55,316 54,404 2010 162,242 271,962 144,744 106,089 799,830 239,949 ------(559,881) 3,513,787 3,262,954 cont... Landfill 1,054,285 1,054,285 Restoration $ 37,891 29,403 2011 115,797 183,091 162,426 134,747 799,830 159,966 (639,864) 2,139,542 1,842,369 Off Days Days
62,044 71,521 65,946 62,044 Roster 187,739 180,594 183,837 190,071
Long Long Leave Service Service 981,545 215,262 953,444 272,390 227,538 244,289 969,269 981,545
$ $ $ $
Leave Annual 644,511 790,528 648,319 757,838 762,650 761,646 672,389 644,511
for the year ended 30 June 2011 2011 30 June ended year the for
Other refundable deposits deposits refundable Other Balance at beginning of the financial year the financial year of beginning at Balance Additional provisions provisions Additional Carlyle cemetery trust trust cemetery Carlyle the financial year of beginning at Balance Net GST payable GSTNet payable expenses Accrued provisions Additional 2011 Amounts used used Amounts 2010 Note 27 Note Provisions Less: Accumulated Amortisation deposits funds and Trust 26 Note deposits building Refundable Note 25 Trade and 25 Trade otherNote payables Trade creditors Licence Agreement Note 24 IntangibleNote assets Indigo Council Shire Notes to the Financial Report Amounts used used Amounts Balance at end of financial financial year of end at Balance Balance at end of financial financial year of end at Balance
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
2011 2010 $ $ Note 27 Provisions (continued) (a) Employee benefits Current (i) Annual Leave 672,389 644,511 Long Service Leave 733,345 728,714 Rostered Day’s Off 65,946 62,044 1,471,680 1,435,269 Non Current (ii) Long Service Leave 235,924 252,831 Aggregate carrying amount of provisions Current 1,471,680 1,435,269 Non-current 235,924 252,831 1,707,604 1,688,100 The following assumptions were adopted in measuring the present value of long service leave: Weighted average increase in employee costs 4.6% 4.48% Weighted average discount rates 4.70 – 5.31% 5.16% Weighted average settlement period 13 13 (i) Current All annual leave and the long service leave entitlements representing 10 or more years of continuous service • Short-term employee benefits, that fall due within 12 months after the end of the period measured at nominal value 879,188 848,555 • Other long-term employee benefits that do not fall due within 12 months after the end of the period measured at present value 592,492 586,714 1,471,680 1,435,269 (ii) Non-current Long service leave representing less than 10 years of continuous service measured at present value 235,924 252,831
(b) Land fill restoration Under Council undertaking, Council is obligated to restore four landfill sites to a particular standard. All four landfill sites have ceased operations a number of years ago and restoration work is planned to commence in 2011/12 and be complete by 2015/16. The provision for landfill restoration has been calculated based on the present value of the expected cost of works to be undertaken. The expected cost of works has been estimated based on current understanding of work required to reinstate the sites to a suitable standard and independent specialist advice. Accordingly, the estimation of the provision required is dependent on the accuracy of the forecast timing of the work, work required and related costs.
Council does not expect to receive reimbursement from a third party.
Page 120 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 121 Page - $ 2010 97,840 97,840 98,252 253,396 596,328 957,884 498,488 155,556 224,888 242,872 181,294 145,032 242,872 400,236 498,488 (10,524) 1,182,772 1,681,260 1,327,804 1,924,132 1,001,478 cont... - $ 2011 47,235 97,797 47,235 (4,914) 149,946 454,522 102,711 117,396 145,032 145,032 299,795 107,492 407,287 407,287 407,287 991,345 991,345 405,617 405,617 1,279,566 1,396,962 1,804,249 1,494,759 1,949,281 leases for the lease of lease the for leases ility after deduction of future and borrowings borrowings and for the year ended 30 June 2011 30 June ended year the for
Minimum lease payments Non Current Leases of loans carrying amount interest-bearing Aggregate Current Current Leases Less: Future finance charges Council had the following obligations underfinance of a liab (the sum as recognised equipment which is obligation): the included charges in finance lease one year than Not later Total Total The maturity profile for Council’s borrowings is: one year than Not later years laterfive not one than and than year Later Non-current Non Current Bank Loans – Secured Note 28 Interest bearing 28 Interest Note loansborrowings and Indigo Council Shire Notes to the Financial Report License Agreement years laterfive not one than and than year Later years five than Later the balance as: sheet in Recognised Later than five years years five than Later Finance Leases Leases Finance Total Total Current Bank Loans – Secured License Agreement
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 29 Reserves Balance at Increment/ Balance at end beginning of (decrement) of reporting reporting period period
2011 Asset Revaluation Reserve 95,960,810 (2,143,411) 93,817,399
Other Reserves Quarry Restoration Reserve 100,902 13,730 114,632 Landfill Rehabilitation Reserve 355,606 79,992 435,598 Property Sales Reserve 146,871 - 146,871 Resort and Recreation Reserve* 199,819 46,300 246,119 Plant Replacement Reserve 249,034 - 249,034 Buller Gas Reserve 192,813 51,392 244,205 Total other Reserves 1,245,045 191,414 1,436,459 Total Reserves 97,205,855 (1,951,997) 95,253,858
2010 Asset Revaluation Reserve 95,960,810 - 95,960,810
Other Reserves Quarry Restoration Reserve 80,004 20,898 100,902 Landfill Rehabilitation Reserve 285,610 69,996 355,606 Property Sales Reserve 146,871 - 146,871 Resort and Recreation Reserve* 204,756 (4,937) 199,819 Plant Replacement Reserve 524,915 (275,881) 249,034 Buller Gas Reserve 143,937 48,876 192,813 Total other Reserves 1,386,093 (141,048) 1,245,045 Total Reserves 97,346,903 (141,048) 97,205,855
* Section 18, Subdivision Act 1988 requires developers to make open space contributions to Councils. These funds can only be used by Councils for the development of open space assets. 2011 2010 $ $ Note 30 (a) Reconciliation of cash flows from operating activities to Comprehensive Result
Comprehensive Result 2,132,405 5,425,031
Contribution – Non-monetary assets (679,611) - (Found assets (non cash item) (2,340,803) - Net asset revaluation (increment)/decrement (non cash item) 2,143,411 - Depreciation and Amortisation 5,061,306 4,853,856 Increase/(Decrease) in Provisions 19,504 14,817 Increase/(Decrease) in Payables and Accruals (1,374,244) 1,130,405 Increase/(Decrease) in Trust Funds (88,870) 24,663 (Increase)/Decrease in Receivables (52,570) (1,028,615) (Increase)/Decrease in Inventory (175,607) (17,973) (Increase)/Decrease in Other Assets (30,194) (306,973) (Profit)/Loss on sale of Property, Plant and Equipment 269,438 (3,492) Net Cash provided by / (used in) operating activities 4,884,165 10,091,719
Page 122 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports - - Page 123 Page $ 750,000 750,000 2010 981,545 981,545 199,819 916,125 916,125 5,898,273 5,898,273 2,097,489 - - cont... $ 2011
750,000 750,000 969,269 969,269 246,119 3,968,295 3,968,295 1,928,928 1,928,928 3,144,316 3,144,316 ions 2002 and does not necessarily equate equate necessarily not does and 2002 ions
ribed by the regulation. regulation. the by ribed ents Land Reserves). Reserves). Land for the year ended 30 June 2011 30 June ended year the for rictions to employee entitlements n the Local Government (Long Service Leave) Regulat Leave) Service (Long Government Local the n te 27 due to a different basis of calculation presc calculation of basis different a to 27 due te
to the long service leave liability disclosed in no Restricted asset for long service leave is based o * Note 32 Restricted assets Note 31 Note Financing arrangements Note 30 (b) Reconciliation 30 (b) Note of cash equival cash and IndigoCouncil Shire Notes to the Financial Report Less bank overdraft overdraft bank Less Cash and cash equivalents (see 17) equivalents note cash and Cash Council has cash and cash equivalents (Notet are 17) equivalents cash tha subject and cash has Council to restrictions. As rest legislative date, Council had reporting the at (Long Service Leave) and reserve funds (Recreation reserve and funds Service Leave) (Long (note Funds 29)Reserve Legislative Unexpended Grants (note 5) Long Service Leave (note 27) (note Service Leave * Long
Bank overdraft Used facilities Unused facilities
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 33 Superannuation
With the exception of those employees who have exercised their “Super Choice” rights and elected to direct their contributions to a different fund, Council makes employer superannuation contributions in respect of its employees to the Local Authorities Superannuation Fund (the Fund). Obligations for contributions (irrespective of the fund contributed to) are recognised as an expense in profit or loss when they are due. The Fund has two categories of membership, accumulation and defined benefit, each of which is funded differently.
The Fund's accumulation category, Vision Super Saver, receives both employer and employee contributions on a progressive basis. Council contributions are normally based on a fixed percentage of employee earnings (9% required under Superannuation Guarantee Legislation). No further liability accrues to the employer as the superannuation benefits accruing to employees are represented by their share of the net assets of the Fund.
The Fund's Defined Benefit Plan is a multi-employer sponsored plan. As the Fund's assets and liabilities are pooled and are not allocated by employer, the actuary is unable to reliably allocate benefit liabilities, assets and costs between employers. As provided under Paragraph 32 (b) of AASB 119, Council does not use defined benefit accounting for these contributions.
Council makes employer contributions to the defined benefit category of the Fund at rates determined by the Trustee on the advice of the Fund's actuary. On the basis of the results of the most recent full actuarial investigation conducted by the Fund's actuary as at 31 December 2008, Council makes the following contributions:-
- 9.25% of members’ salaries (same as previous year); - the difference between resignation and retrenchment benefits paid to its retrenched employees plus contribution tax(same as previous year);
The Fund surplus or deficit (ie the difference between fund assets and liabilities) is calculated differently for funding purposes (ie calculating required contributions) and for the calculation of accrued benefits as required in AAS 25 to provide the values needed for the AASB 119 disclosure in the Council's financial statements. AAS 25 requires that the present value of the defined benefit liability to be calculated based on benefits that have accrued in respect of membership of the plan up to the measurement date, with no allowance for future benefits that may accrue.
Following an actuarial review conducted by the Trustee in late 2010, as at 31 December 2008, a funding shortfall of $71 million for the Fund was determined. A call to Employers for additional contributions was made during the financial year and the Council paid their commitment of $283,528 in June 2011. A further actuarial review will be undertaken as at 31 December 2011 by mid 2012. Based on the result of this review, a detailed funding plan will be developed and implemented to achieve the target of full funding by 31 December 2013. The Council will be notified of any additional required contributions by late 2012.
The Fund's liability for accrued benefits was determined in the 31 December 2008 actuarial review pursuant to the requirements of Australian Accounting Standard AAS 25 as follows:
31 December 08 $’000 Net Market Value of Assets 3,630,432 Accrued Benefits 3,616,422 Difference between Assets and Accrued Benefits 14,010 Vested Benefits (Minimum sum which must be paid to members when the leave the fund) 3,561,588
Page 124 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports - - Page 125 Page 6,770 6,770 2,628 2,628 17,241 17,241 67,882 67,882 2010 184,733 184,733 420,593 420,593 $ he Fund were: cont... - - 24,770 24,770 52,129 52,129 59,308 59,308 2011 184,220 184,220 283,528 283,528 416,320 416,320 $ n Funds (where Super Choice Choice Super (where n Funds nuation Fund (Vision Super) nuation Fund (Vision Super) Superannuation Fund (Vision (Vision Fund Superannuation Superannuation Fund (Vision (Vision Fund Superannuation for the year ended 30 June 2011 30 June ended year the for ring the year and contributions payable at 30 June are as follows: 30 June at payable contributions and year the ring
Employer contributions payable to other Accumulatio exercised) been has Employer contributions payable to Local Authorities Super) at reporting date reporting at Super) Employer contributions to other Accumulation Funds (where Super Funds Choice has Accumulation to other contributions Employer exercised) been Employer contributions payable to Local Authorities Super) at reporting date reporting at Super) Employer contributions to Local Authorities Superan Employer additional contribution call Accumulation funds Net Investment Return 8.50% p.a. 8.50% p.a. p.a. Return 4.25% Investment 2.75% Inflation Inflation Net Salary Price Details of contributions to superannuation funds du Defined benefits fund Note 33 Superannuation (continued) Superannuation 33 Note t category of benefit defined the Benefits rued for the Acc used assumptions to calculate The financial Indigo Council Shire Notes to the Financial Report Employer contributions to Local Authorities Superan
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 34 Commitments The Council has entered into the following commitments
Later than Later than 2 2011 1 year and year and not Not later not later later than 5 Later than than 1 year than 2 years years 5 years Total $ $ $ $ $ Operating Recycling 411,358 - - - 411,358 Garbage Collection 922,039 - - - 922,039 Hard & Green waste collection 139,020 - - - 139,020 Green Waste & Timber Mulching 18,700 19,635 - - 38,335 Cleaning Contracts for Council Buildings 180,193 60,064 - - 240,257 Meals for Delivery 38,830 40,770 - - 79,600 Information Systems & Technology 60,493 22,979 - - 83,472 Other 51,719 49,430 - - 101,149 Total 1,822,352 192,878 - - 2,015,230
Capital Roads 191,321 - - - 191,321 Drainage 153,162 - - - 153,162 Recreation Reserves 53,598 - - - 53,598 Information Systems & Technology 29,724 - - - 29,724 Other 209,792 - - - 209,792 Total 637,597 - - - 637,597
Later than Later than 2 2010 1 year and year and not Not later not later later than 5 Later than than 1 year than 2 years years 5 years Total $ $ $ $ $ Operating Recycling 306,444 321,766 - - 628,210 Garbage Collection 664,488 697,712 - - 1,362,200 Hard & Green waste collection 154,428 162,149 - - 316,577 Cleaning Contracts for Council Buildings 140,410 163,812 - - 304,222 Meals for Delivery 36,630 78,845 - - 115,475 Information Systems & Technology 50,815 50,815 - - 101,630 Other 50,000 - - - 50,000 Total 1,403,215 1,475,099 - - 2,878,314
Capital Buildings 1,103,697 - - - 1,103,697 Roads 204,657 - - - 204,657 Drainage 17,846 - - - 17,846 Recreation Reserves 18,150 - - - 18,150 Land 52,715 - - - 52,715 Total 1,397,065 - - - 1,397,065
Page 126 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports - Page 127 Page $ 351,156 587,621 236,465 al year. A A year. al 2010 of various of various ake additional that review, a d by late 2012. 2012. late d by tifiable at erannuation fund e fund. A call for a for call fund. e A cont... - $ 97,370 198,080 295,450 2011
s g obligations under non- under obligations g guarantees as a deposit guarantees form of completion for the nted to achieve the target of fully funding the sup for the year ended 30 June 2011 30 June ended year the for ilities of the fund are covered by the assets of th of theassets by are covered fund of the ilities f estatesf currently under development remain unquan 1 December 2011 by mid 2012. Based on the result of result the on Based 2012. mid by 2011 1 December
a. Operating lease commitments a. Operating commitments lease theAt reporting date, the Council had the followin : leases operating cancellable one year than Not later Later than one year and not later than five years laterfive not one than and than year Later detailed funding plan will be developed and impleme and be developed plan will funding detailed date. balance Note 36 Contingent liabilitiesNote and contingent asset Contingent liabilities bank in issued $88,000 has Council date, balance At contracts undertaken by Indigo Shire Council. Council. Shire Indigo by undertaken contracts erannuationsup benefit schemedefined a thatunder mayobligations resulthas inCouncil the need to m contributionsto schemethe to the that ensure liab contribution to the defined benefit financi superannuation 2010-11 the during paid and made scheme was 3 at as be review undertaken actuarial will further Note 35 Operating lease commitments Indigo Council Shire Notes to the Financial Report Later than five years years five than Later f any additional contributions which may be require be may which contributions additional any of notified be will Council The 2013. 31 December by Contingent assets o respect to in be received contributions Developer
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 37 Financial instruments
(a) Accounting Policy, Terms and Conditions Recognised Financial Note Accounting Policy Terms and Conditions Instruments
Financial Assets Cash and cash equivalents 17 Cash on hand and at bank and On Call deposits returned a floating money market call account are interest rate of 4.4% to 4.65% valued at face value. (2.9% to 4.4% in 2009/10). Fixed term deposits attracted interest rates Interest revenues are recognised as during year ranging between 5.45% they accrue. and 6.10% (3.15% and 5.82% in 2009/2010).
Trade, other receivables 18 Receivables are carried at nominal General debtors are unsecured. No other debtors amounts due less any provision for interest rate is applied, however doubtful debts. A provision for legal costs can be incurred through doubtful debts is recognised when Council’s debt collection agency. collection in full is no longer probable.
Collectability of overdue accounts is assessed on an ongoing basis.
Financial Liabilities
Trade and other payables 25 Liabilities are recognised for General Creditors are unsecured, amounts to be paid in the future for not subject to interest charges and goods and services provided to are normally settled within 30 days Council as at balance date whether of invoice receipt. or not invoices have been received.
Interest bearing loans and 28 Loans are carried at their principal Borrowings are secured by way of borrowings amounts, which represent the mortgages over the general rates of present value of future cash flows the Council. associated with servicing the debt. The weighted average interest rate Interest is accrued over the period it on borrowings is 6.99% during becomes due and recognised as part 2010/2011 (7.39% in 2009/2010). of payables. At balance date, the Council had Finance leases are accounted for at finance leases with an average lease their principal amount with the term of 2.96 years lease payments discounted to The weighted average rate implicit present value using the interest rates in the leases is 2.31% (3.73% in implicit in the leases. 2009/2010).
Bank overdraft 31 Overdrafts are recognised at the The overdraft is subject to annual principal amount. Interest is review. It is secured by a mortgage charged as an expense as it accrues. over Council's general rates and is repayable on demand.
Page 128 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 129 Page Total Total Total Total 1,924,132 1,924,132 1,949,281 1,949,281 1,437,694 1,437,694 - - - - 0) 1,810,011 1,810,011 0) cont...
Non Non 1,593,559 7,519,892 7,519,892 1,593,559 Interest Interest Bearing Bearing Bearing Bearing - - years years years years Over 5 Over Over 5 Over years years years years Over 1 Over Over 1 Over year to 5 to year year to 5 to year less less Fixed Interest In Maturing Fixed Interest In Maturing 1 year or or 1 year 1 year or or 1 year e interest rates of financial assets and financial liabilities, and assets financial of e interest rates financial both
1,079,554 454,522 415,205 - - - - - 1,146,510 596,328 181,294 - - 1,146,510 596,328 181,294 5,709,881 3,785,749 - - - 6.39% 7.70% 7.10% - 271,962 271,962 - 3,513,787 3,513,787 - - - 23,051 58,361 - 1,734,233 1,652,821 - - - - - 1,079,554 454,522 415,205 4,271,914 2,322,633 - - - 6.61% 7.65% 6.93% - 183,091 183,091 - 2,139,542 2,139,542 - - - - 11,589 - 18,031 - 7,080 7,080 - 1,614,539 1,584,919 - - - - - 7,080 7,080 follows: for the year ended 30 June 2011 30 June ended year the for
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3.76% 3.76% 3.48% 5.57% - - 4.57% 4.57% 3.48% 5.81% - - Rate Rate 2,594,039 2,594,039 (1,128,479) 2,717,935 (181,294) (2,192,19 2,594,039 2,594,039 3,302,674 - 3,314,263 2,594,039 18,031 - 5,898,273 1,560 1,966,322 1,966,322 (1,021,193) 1,568,529 (415,205) (660,759) 1,966,322 1,966,322 2,023,051 58,361 - 5,709,608 1,661,874 Interest Interest 1,966,322 1,966,322 2,000,000 - - 3,968,295 1,973 Floating Floating Floating Floating
Interest-bearing loans and borrowings borrowings and loans Interest-bearing Total Financial Liabilities rate interest average Weighted Net Financial Assets/(Liabilities) Weighted average interest rate interest average Weighted Financial Liabilities Trade payables other and deposits and funds Trust Financial Assets Cash and cash equivalents assets financial Other Trade receivables other and Total Financial Assets Weighted average interest rate interest average Weighted Net Financial Assets/(Liabilities) 2010 Financial Liabilities Trade payables other and deposits and funds Trust borrowings and loans Interest-bearing Total Financial Liabilities Financial Assets Cash and cash equivalents assets financial Other Trade receivables other and Total Financial Assets rate interest average Weighted 2011 Note 37 Financial instruments (continued) instruments 37 Financial Note Indigo Council Shire Notes to the Financial Report recognised and unrecognised, at balance date are as and balance at unrecognised, recognised b) Interest Rate Risk Rate Risk Interest b) The exposure to interest rate and risk effectiv the
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 37 Financial instruments (continued)
c) Net Fair Value
The aggregate net fair values of financial assets and financial liabilities, both recognised and unrecognised, at balance date are as follows:
2011 2010 Financial Assets Carrying Net Fair Carrying Net Fair Amount Value Amount Value $ $ $ $ Cash and cash equivalents 3,968,295 3,968,295 5,898,273 5,898,273 Other financial assets 7,080 7,080 7,080 7,080 Trade and other receivables 1,734,233 1,734,233 1,614,539 1,614,539 Total Financial Assets 5,709,608 5,709,608 7,519,892 7,519,892
2011 2010 Financial Liabilities Carrying Net Fair Carrying Net Fair Amount Value Amount Value $ $ $ $ Trade and other payables 1,977,116 1,977,116 3,369,043 3,369,043 Trust funds and deposits 183,091 183,091 271,962 271,962 Interest-bearing loans and borrowings 1,949,281 2,546,102 1,924,132 2,430,132 Total Financial Liabilities 4,109,488 4,706,309 5,565,137 6,071,137
d) Credit Risk
The maximum exposure to credit risk at balance date in relation to each class of recognised financial asset is represented by the carrying amount of those assets as indicated in the Balance Sheet.
(e) Risk Mitigation The risks associated with our main financial instruments and our policies for minimising these risks are detailed below. Market Risk Market risk is the risk that the fair value or future cash flows of our financial instruments will fluctuate because of changes in market prices. The Council's exposures to market risk are primarily through interest rate risk with only insignificant exposure to other price risks and no exposure to foreign currency risk. Components of market risk to which we are exposed are discussed below.
Interest Rate Risk Interest rate risk refers to the risk that the value of a financial instrument or cash flows associated with the instrument will fluctuate due to changes in market interest rates. Interest rate risk arises from interest bearing financial assets and liabilities that we use. Non derivative interest bearing assets are predominantly short term liquid assets. Our interest rate liability risk arises primarily from long term loans and borrowings at fixed rates which exposes us to fair value interest rate risk.
Page 130 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 131 Page obtaining ion of our our of ion urced from t 1989. We We 1989. t ified our in xposure to a to xposure e interest rate e interest chas when we main debtormain the is nce sheet. To help To sheet. help nce cont... er of customers, spreader consumer, of acrossss the busine and t portfolio appropriate by budgeting strategies and dit evaluation is performed on the financial condit on the financial performed is evaluation dit rnment we do not have any significant credit risk e an banks by a process. tender Finance leases are so inancial institutions under the Local Government Ac et. uncil each year. each year. uncil itutionsrecogniseda have which credit specrating t risk on allrisk t financial assets included our in bala ons which are not included in the balance sheet, su sheet, balance the in included are not ons which policy that ensures: because the is assets minimal financial Council's for the year ended 30 June 2011 30 June ended year the for ordance target with maturity profiles; and d standards; d standards; are arranged with major Australian banks. We banks. are arrangedmajor manag Australian with ur contingent liabilities are disclosed in note 36. as a percentage of rate revenue. revenue. rate of a percentage as for entities the deal we with; ill not complete its obligations under a financial instrument and cause us ansaction on date;the value which is less than what they are worth; or
risk on our net debt portfolio by: by: portfolio debt net our on risk access funding; to diverse sources of ensuring - reducing - risks of refinancing by managing in acc setting - prudential limits on interest repayments net deb our on interest rate exposure the We manage majorAustralian financial institutions.Overdrafts Note 37 Financial instruments (continued) (continued) instruments 37 Financial Note (continued) Mitigation Risk (e) Australi major from are sourced borrowings loan Our Indigo Council Shire Notes to the Financial Report single customer or groups of customers. Ongoing cre Ongoing customers. of or groups customer single doubtful debts is raised. raised. is debts doubtful allowance for an and, appropriate, where customers transacti for risk credit also be to subject We may Victorian Government. Apart thefrom Victorian Gove approval for borrowings from the Australian Loan Co Loan Australian the from borrowings for approval Investment of surplus funds is made with approved f - capital - protection; appropriate - liquidity; diversification - by credit rating, financial institution and investment product; - monitoring of return on investment; and budg with comparison and returns of benchmarking - Maturity bewill staggered to provide for interest rate variations and to minimise interest rate risk. Credit Risk Credit risk is the risk thata contracting entity w exposuretocredi We have loss. financial a tomake manage this risk: have - we a policy for establishing credit limits collateral appropriate; and require where - may we - we only invest surplus funds with financial inst investment policy. of a large receivables consist Trade numb other and government sectors. Credit risk associated thewith o of Details another party. for provide a guarantee Liquidity Risk Liquidity risk includes risk the that, as a result of our operational liquidity requirements: - we will not have sufficient funds to settle a tr a at assets financial be forced to sell - will we assets or recover financial at be to settle unable all. - may we - conformity with State and an Federal State conformity regulations with - manage interest rate risk by adopting an investment
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 37 Financial instruments (continued)
(e) Risk Mitigation (continued)
To help reduce these risks we: - have a liquidity policy which targets a minimum and average level of cash and cash equivalents to be maintained; - have readily accessible standby facilities and other funding arrangements in place; - have a liquidity portfolio structure that requires surplus funds to be invested within various bands of liquid instruments; - monitor budget to actual performance on a regular basis; and - set limits on borrowings relating to the percentage of loans to rate revenue and percentage of loan principal repayments to rate revenue.
The Councils exposure to liquidity risk is deemed insignificant based on prior period’s data and current assessment of risk.
The table below lists the contractual maturities for Financial Liabilities
2011 6 mths 6-12 1-2 2-5 >5 Contracted Carrying Or less Months Years Years years Cash Flow Amount $ $ $ $ $ $ $ Trade & other payables 1,842,369 - - - - 1,842,369 1,842,369 Trust funds & deposits 131,826 51,265 - - - 183,091 183,091 Interest-bearing loans & borrowings 227,261 227,261 435,921 653,221 405,617 1,949,281 1,949,281 Total financial liabilities 2,201,456 278,526 435,921 653,221 405,617 3,974,741 3,974,741
2010 6 mths 6-12 1-2 2-5 >5 Contracted Carrying Or less Months Years Years years Cash Flow Amount $ $ $ $ $ $ $ Trade & other payables 3,262,954 - - - - 3,262,954 3,262,954 Trust funds & deposits 195,813 76,149 - - - 271,962 271,962 Interest-bearing loans & borrowings 298,164 298,164 623,489 523,022 181,294 1,924,133 1,924,133 Total financial liabilities 3,756,931 374,313 623,489 523,022 181,294 5,459,049 5,459,049
(f) Sensitivity disclosure analysis
Taking into account past performance, future expectations, economic forecasts, and management's knowledge and experience of the financial markets, the Council believes the following movements are 'reasonably possible' over the next 12 months (base rates are sourced from Reserve Bank of Australia): A parallel shift of +1% and -2% in market interest rates (AUD) from year-end rates of 4.4%.
The table below discloses the impact on net operating result and equity for each category of financial instruments held by the Council at year end, if the above movements were to occur.
Page 132 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports $ $ Page 133 Page Basis Basis points points Equity Equity - - +1% +1% $ 33,082 21,889 11,193 2010 $ $ +100 +100 +100 +100 Profit Profit cont... - 455 66) 36,983 36,983 36,983 36,983 66) $ ,965) 58,983 58,983 58,983 58,983 ,965) $ $ 11,193 2011 157,125 167,863 Basis Basis points points Interest rate risk rate risk Interest Interest rate risk rate risk Interest Equity Equity
-2% -2% $ $ -200 -200 -200 -200 Profit Profit
$ $ interest interest amount amount amount amount Carrying Carrying subject to subject to
5,898,273 (117,965) (117 3,698,295 (73,966) (73,9 1,924,132 38,483 (19,241) (19,241) 38,483 1,949,281 38,986 (19,493) (19,493) 38,986 ollectible
for the year ended 30 June 2011 30 June ended year the for
Cash and cash equivalents equivalents cash and Cash Cash and cash equivalents equivalents cash and Cash 2010 Financial assets: exposure risk Market 2011 Financial assets: exposure risk Market Financial liabilities: borrowings and loans Interest-bearing Interest-bearing loans and borrowings borrowings and loans Interest-bearing Financial liabilities: Balance at the beginning of the year the of beginning year the at Balance Movement in for Movement DoubtfulProvisions Debts Note 37 Financial instruments (continued) (continued) instruments 37 Financial Note (f)Sensitivity disclosure analysis (continued) Indigo Council Shire Notes to the Financial Report New Provisions recognised during the year Amounts already provided for and written off as unc as off written and for provided already Amounts Amounts provided for but recovered during the year the year during recovered but for provided Amounts of end year at Balance
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 37 Financial instruments (continued)
Ageing of Trade and Other Receivables
At balance date other debtors representing financial assets were past due but not impaired. These amounts relate to a number of independent customers for whom there is no recent history of default. The ageing of the Council's Trade & Other Receivables was:
2011 2010 $ $
Current (not yet due) 1,274,521 837,573 Past due by up to 30 days 270,051 296,393 Past due between 31 and 180 days 272,968 726,523 Past due between 181 and 365 days - - Past due by more than 1 year 355,715 34,163 Total Trade & Other Receivables 2,173,255 1,894,652
Note 38 Auditors remuneration
2011 2010 $ $
Audit fee to conduct external audit – Victorian Auditor General 31,550 31,300 Internal Audit fees – WHK 29,121 20,525 Other 6,619 2,989 67,290 54,814
Note 39 Events occurring after balance date
No material events have occurred post balance date
Page 134 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 135 Page ed ting e year e year cont... - - 5 2 1 8 No. 2010 $390,430 - - 5 2 1 8 No. 2011 or 01/07/10 to 30/11/10) 30/11/10) to 01/07/10 or $401,763 cillor30/11/10 to 30/06/11) 30/06/11) to cillor30/11/10 he Council to a Responsible Person during the repor the during Person Responsible a to Council he r the reimbursement approved of expenses enter were ar to a Responsible Person (2009/10 nil). nil). (2009/10 Person Responsible a to ar onsible onsible for the year ended 30 June 2011 30 June ended year the for Brendan McGrath McGrath Brendan $20,000 - $29,999 $29,999 - $20,000 $49,999 - $40,000 $179,999 - $170,000 $199,999 - $190,000
year (2009/10 nil). nil). (2009/10 year Other Transactions No loans have been made, guaranteed or secured by t guaranteed or by been secured have made, No loans Total remuneration for the reporting Resp for reporting year the for Totalremuneration to: amounted above included Persons No retirement benefits have been made during the ye Councillors Councillors Officer Executive Chief range Income
Remuneration of Responsible Persons (iii) Gaffney Bernard Peter Croucher Coun & 30/11/10 to 01/07/10 (Mayor OAM Peter Graham Councillor Goldsworthy Larry Councillor Victor Issell Councillor Barbara Murdoch Councillor Councillor (i) (i) onsible Person Resp a of at Council the at any time position during the th holding persons of Names Pockley Ali Councill & 30/06/11 to 30/11/10 (Mayor (v) No transactions other than remuneration payments o Note 40 Related party transactions 40 Related party Note Indigo Council Shire Notes to the Financial Report the during Persons Responsible into by Council Responsible such with of Persons,parties or related nil). (2009/10 year reporting (iv) (ii)
Financial Reports Financial Major Projects & Programs Programs & Projects Major
Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 40 Related party transactions (continued)
(vi) Senior Officers Remuneration
A Senior Officer other than a Responsible Person, is an officer of Council who has management responsibilities and reports directly to the Chief Executive Officer or whose total annual remuneration exceeds $124,000.
The number of senior officers, other than the Responsible Persons, are shown below in their relevant income bands:
2011 2010 No. No.
< $124,000 5 4 $124,000 - $129,999 1 2 $130,000 - $139,999 - 2 $140,000 - $149,999 1 - $150,000 - $159,999 1 - 8 8
Total remuneration for the reporting period for Senior Officers included above, amounted to: $820,320 $738,252
Note 41 Joint venture information
Council is not involved in any joint ventures
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Page 137 Page
FUNCTIONS/ACTIVITIES FUNCTIONS/ACTIVITIES
ASSETS ATTRIBUTED TO TO ATTRIBUTED ASSETS 5,387,436 5,387,436 502,625 182,607,514 182,607,514 174,316308 5,335,345 5,335,345 497,765 180,841,867 180,841,867 172,630,830
cont... YEAR THE FOR
PROFIT/(LOSS) (1,409,810) (1,409,810) PROFIT/(LOSS) (826,645) (826,645) 2,132,405 2,132,405 (1,175,888) (928,556) (928,556) (1,422,315) 5,425,031 5,425,031 1,515,780
EXPENSES EXPENSES 7,854,453 7,854,453 1,433,461 27,801,504 27,801,504 8,463,070 7,143,916 7,143,916 1,460,494 22,999,969 22,999,969 5,723,612
Total Total 7,027,808 7,027,808 23,651 29,933,909 29,933,909 7,287,182 6,215,360 6,215,360 38,179 28,425,000 28,425,000 7,239,392
Other Other 5,049,892 5,049,892 23,651 20,143,322 20,143,322 3,746,190 4,726,510 4,726,510 38,179 16,573,905 16,573,905 1,126,835
Grants Grants 1,977,916 1,977,916 - 9,790,587 9,790,587 3,540,992 1,488,850 1,488,850 - 11,851,095 11,851,095 6,112,557
INCOME INCOME
$ $ $ $ $ $ $ $ $ $ $ $
2011 2011 2011 2011 2011 2011 2010 2010 2010 2010 2010 2010
Assets & Infrastructure Infrastructure & Assets Operations Civil Support Admin Total Total
Customer Service, Risk & & Risk Service, Customer
FUNCTIONS/ACTIVITIES FUNCTIONS/ACTIVITIES
281,197 281,197 433,145 853,393 363,221 470,189 TO ATTRIBUTED ASSETS 278,478 278,478 428,957 845,141 359,709 465,641
FOR THE YEAR YEAR THE FOR
(1,371,483) (1,371,483) (1,031,446) (1,289,013) 10,497,988 (1,261,298) PROFIT/(LOSS) (1,239,506) (1,239,506) (629,426) (848,496) 9,932,014 (954,464)
EXPENSES 1,834,309 1,834,309 EXPENSES 1,433,764 1,433,764 3,355,684 3,355,684 1,985,966 1,985,966 1,440,797 1,440,797 1,580,205 1,580,205 1,209,427 1,209,427 3,020,284 3,020,284 1,596,140 1,596,140 1,265,891 1,265,891
TOTAL 573,011 573,011 TOTAL 11,931,752 11,931,752 2,066,671 2,066,671 954,520 954,520 69,314 69,314 625,741 625,741 11,141,441 11,141,441 2,171,788 2,171,788 966,714 966,714 26,385 26,385
Other 419,743 419,743 Other 9,332,881 9,332,881 696,302 696,302 805,349 805,349 69,314 69,314 431,809 431,809 8,727,645 8,727,645 688,565 688,565 808,268 808,268 26,094 26,094
Grants 153,268 153,268 Grants 2,598,871 2,598,871 1,370,369 1,370,369 149,171 149,171 - - 193,932 193,932 2,413,796 2,413,796 1,483,223 1,483,223 158,446 158,446 291 291
INCOME INCOME
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010
Development Development Finance & IT IT & Finance Community Planning Planning Community Communities Communities Governance Governance
Tourism & Economic Economic & Tourism Planning & Sustainable Sustainable & Planning
Note 42 Income, expenses and assets by function/act by assets and expenses Income, 42 Note ivity
Notes to the Financial Report Financial the to Notes for the year ended 30 June 2011 2011 June 30 ended year the for Indigo Shire Council Council Shire Indigo
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 42 Revenues, expenses and assets by function/activity (continued)
The activities of the Council are categorised into the following broad functions:
Tourism & Economic Development
This department has a number of roles including the promotion and marketing of tourism and events, management of the historic precinct and Burke Museum and the development of business for the economic advancement within the Shire.
Civil Operations
Civil Operation’s principal responsibility is the construction and maintenance of Council and main roads and associated infrastructure within the municipality. Roles also include maintenance of parks, gardens, waste collection, refuse sites depots, and management of plant & equipment. The Civil Operation group are also responsible for the management and running of two major external service contract known as Buller Gas and East Gippsland Waste.
Community Planning
Provides a wide range of services to support the aged, disabled, families, mothers & infants and youth. The department provides operation and maintenance of libraries, senior citizens’ and maternal & child health centres, and after school and vacation care, meals on wheels, community meals, community transport, home and community care services and assistance to other voluntary services. Also included are maintenance of pre school centres, and other sporting and playground facilities as well as all swimming pools within the Shire and the external service contract managing the Wodonga swimming pool.
Customer Service, Risk and Administration Support
This department administers citizen service centres, cemeteries, Council chambers, general administration, including risk management, competitive tendering, records management, statutory compliance, insurance and lease services.
Governance
The Governance department is responsible for corporate planning and annual reporting, including Council agenda and minute preparation, provision of advocacy, elections, civic functions, general public relations and support to the Mayor and Councillors. This department is also responsible for human resource management and OH&S.
Planning & Sustainable Communities
The department administers town planning and heritage issues. Also included within this department are responsibility for carrying out of conservation and environmental activities, building control, environmental health and local law enforcement.
Finance & IT
This department provides financial, statutory and management reporting functions to Council and external parties, administers rates, payroll and expenditure services. The department is also responsible management and delivery of all internal IT Services.
Assets & Infrastructure
This department is responsible for the administration of Council buildings, vehicles and other assets. This department also overviews Council’s capital works program.
Page 138 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports Page 139 Page
or each dollaror of each cont... 26,046,196 26,046,196 e are sold and which and lanes; footpaths; footpaths; lanes; and
l assets not subject to is excludedis from total 62,837,080 62,837,080
$ % $ % 2010 2010 2009 2009 142,339 142,339 0.50% = 184,335 0.71% = 6,416,436 6,416,436 9.46% = 5,650,843 8.99% = 9,773,589 9,773,589 34.4% = 8,997,393 34.5% = 67,842,933
28,421,508 28,421,508 26,046,196
and exposure to debt. Total indebtedness refers theto total refers indebtedness Total debt. to and exposure
= 34.9% 34.9% = 28,421,508 for the year ended 30 June 2011 30 June ended year the for led land; restricted assets; heritage assets; roads when calculating Councils realisable assets: assets: realisable calculating Councils when ios, realisable assets are those assets b can realisableios, assets which revenue of Council. e. Any liability represented by a restricted asset a restricted by asset represented e. liability Any red are to total assets allwhich Counci realisable $ % 2011 2011 139,181 139,181 0.46% = 6,064,535 6,064,535 11.34% = 53,482,552 10,442,408
29,933,909 29,933,909
29,933,909
debt) debt) service its outstanding debt) on non-rate income) Debt servicing cost Debt servicing kerb and channel; drains and bridges. drains and channel; and kerb assessment The of solvency ratio enables Council’s liabilities of Council. Total liabilities are compa Total indebtedness and restriction are able toThe ra tioany be expresses realised. percentagethe of total liabilities f assets. realisable Total revenue Total revenue Total realisable assets Total assets realisable st on loans loans on of interest to the payment costs refer Debt servicing overdraft. and bank leases finance borrowings, paid a percentage amount as interest the of The ratio expresses revenue. total Council’s of ratio(b) Revenue revenue Rate not subject to restriction any on realisation or us indebtedness. assets total assetsare excludedThe from following control on other buildings controlled; – other Land For the purpose of the calculation of rat the calculation of purpose of financial For the determined by by is determined revenue rate reliance on Council’s of The level total a proportion revenue rate as the of assessing ratio (c) exposure Debt to exposure Council’s a identify (to (a) ratio servicing Debt Note 43 Financial Ratios (performance indicators) 43 (performance Ratios Note Financial Indigo Council Shire Notes to the Financial Report (to capacity identify of a Council to (to identify Council’s dependence dependence Council’s (to identify Total revenue Total revenue
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 43 Performance indicators (continued)
2011 2011 2010 2010 2009 2009 $ % $ % $ % (d) Working capital ratio
(to assess a Council’s ability to meet its current commitments)
Current assets 8,206,899 = 192% 9,143,746 = 157% 11,296,923 = 243% Current liabilities 4,276,836 5,817,346 4,641,209
This ratio expresses the level of current assets the Council has available to meet its current liabilities.
(e) Adjusted working capital ratio
(to assess a Council’s ability to meet its current commitments)
Current assets 8,206,899 = 232% 9,143,746 = 180% 11,296,923 = 284% Current liabilities 3,543,491 5,088,632 3,974,009
This ratio expresses the level of current assets the Council has available to meet its current liabilities. Current liabilities have been reduced to reflect the long service leave that is shown as a current liability because Council does not have an unconditional right to defer settlement of the liability for at least 12 months after the reporting date, but is not likely to fall due within 12 months after the end of the end of the period.
(f ) Debt commitment ratio
(to identify a Council’s debt redemption strategy)
Debt servicing and redemption costs 761,033 = 7.29% 765,828 = 7.84% 850,279 = 9.45% Rate revenue 10,442,408 9,773,859 8,997,393
The strategy involves the payment of loan principal and interest, finance lease principal and interest. The ratio expresses the percentage of rate revenue utilised to pay interest and redeem debt principal.
Page 140 About Us Sharing Communications Our People Major Projects & Programs Sustainable Communities Corporate Services Our Performance Financial Reports ------Page 141 Page (2) (2) $ 2010 807,766 807,766 952,061 952,061 (110,417) (110,417) 8,217,039 8,217,039 5,103,998 5,103,998 4,740,713 4,740,713 1,496,793 4,333,923 4,333,923 3,968,497 4,798,911 13,101,331 13,101,331 13,101,331 13,101,331 13,101,331 (4,773,873) (4,773,873) me. at which it had it has no impact no has it h the value of the cont... $ (3) (3) 2011 (988) (988) 823,377 823,377 365,555 365,555 477,880 679,611 679,611 (787,149) (787,149) 2,712,370 2,712,370 7,730,996 7,730,996 2,340,803 2,340,803 2,986,847 2,986,847 1,054,285 1,054,285 3,077,337 3,077,337 7,730,996 7,730,996 3,374,470 3,374,470 2,833,771 1,522,755 (4,981,323) (4,981,323) (2,143,411) (2,143,411) (1,180,451) (1,180,451)
(a) (a) (c) (b) (b) Note ent astructure entyear ewed. As it reinstates existing service potential, ntenance expenditure if completed at the optimum ti the optimum at completed if expenditure ntenance mortisation) for the year ended 30 June 2011 30 June ended year the for ) ) shown in the , relatively large (material) in value compared compared wit in value large (material) , relatively ale ale ms:
Total movement in property, plant & equipment, infr Written down value of assets sold / disposed disposed / sold assets of value down Written Rounding Assets transferred to Non-current assets s for assets held to Non-current transferred Assets Asset revaluation movement Depreciation / amortisation (excluding Buller Gas a Plant, equipmentother & works capital Total Found assets Drains space Open Land & buildings Less gifted assets to Inventory (Carlyle Cemetery to (Carlyle Inventory assets gifted Less Landfill improvements recognised components or sub-components of the asset being ren being asset the of sub-components or components Contributions – non-monetary assets Gifted assets (a) Renewal Expenditure on an existing asset which returns the or service of the life the potential to thup asset originally. It periodically is required expenditure Property, plant and equipment, infrastructure movem The movement between the previous year and the curr in property, plant and equipment, infrastructure as Balance Sheet links to the net of the following ite Total capital works Roads Roads by: Represented New Renewal Upgrade/expansion works capital Total Capital expenditure area expenditure Capital Note 44 Capital expenditure Note Indigo Council Shire Notes to the Financial Report on revenue, but may reduce future operating and mai
Financial Reports Financial Major Projects & Programs Programs & Projects Major Financial Reports
Indigo Shire Council Notes to the Financial Report for the year ended 30 June 2011
Note 44 Capital expenditure (continued)
(b) Upgrade Expenditure which enhances an existing asset to provide a higher level of service or expenditure that will increase the life of the asset beyond that which it had originally. Upgrade expenditure is discretional and often does not result in additional revenue unless direct user charges apply. It will increase operating and maintenance expenditure in the future because of the increase in the council’s asset base.
(c) Expansion
Expenditure which extends an existing asset, at the same standard as is currently enjoyed by residents, to a new group of users. It is discretional expenditure which increases future operating and maintenance costs, because it increases council’s asset base, but may be associated with additional revenue from the new user group.
Note 45 Special committees and other activities
The Rutherglen Wine Experience is a special committee of the Indigo Shire Council. For materiality reasons the assets and liabilities have not been included in these financial statements.
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Indigo Council Shire of Certification the Financial Report
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