Shire of Harvey Annual Report
2019-2020 Where to find us
Customer Service Centres Leisure Centres Swimming Pool
Harvey Administration Centre Harvey Recreation and Dr Peter Topham Memorial Cultural Centre Swimming Pool 102 Uduc Road, Harvey WA 6220 Tom Latch Drive, 36 Hinge Road, Harvey WA 6220 Harvey WA 6220 P: 9729 0300 P: 9729 1711 F: 9729 2053 P: 9729 3311 E: [email protected] E: [email protected] E: hrcc.reception@harvey. wa.gov.au Australind Administration www.harveyrec.com Centre Leschenault Leisure Centre 7 Mulgara Street, Australind WA 6233 Leisure Drive, Australind WA 6233 P: 9729 0300 P: 9797 40006 E: [email protected] www.llc.com.au
Libraries Harvey Library Binningup Library Find us at Young Street, Harvey WA 6220 Driftwood ayW www.harvey.wa.gov.au P: 9729 0390 F: 9729 1138 P: 9720 2930 or follow us on Instagram E: [email protected] Yarloop Library Australind Library School Road, Yarloop This report is available in Community Centre, P: 9733 5240 alternative formats or Mulgara Street, E: [email protected] Australind WA 6233 languages on request. P: 9797 4590 F: 9797 2483 E: [email protected]
2 Shire of Harvey Annual Report Contents
Acknowledgement of Country...... 4
Vision ...... 5
Shire President’s Report ...... 6
Chief Executive Officer’s Report...... 7
Snapshot of the Shire ...... 8
Elected Members of Council...... 10
Executive Team and Service Delivery Structure...... 13
COVID-19 Response...... 14
Planning for the Future...... 16
Objective 1: Economic...... 17 Objective 2: Environment...... 20 Objective 3: Social...... 23 Objective 4: Civic Leadership...... 27
Facilities...... 31
Statutory Reports...... 35
Flagship Projects 2020-2021...... 39
Financial Report...... 40
3 Shire of Harvey Annual Report Acknowledgement of Country
The Shire of Harvey acknowledges the traditional custodians of the land and their continuing connection to land, waters and community. We pay our respects to all members of the Aboriginal communities and their cultures; and to Elders both past and present.
4 Shire of Harvey Annual Report VISION “Together, towards a better lifestyle”
We value: We are committed to being an Eff ective stewardship of our environment inclusive, enterprising and engaging and heritage. community that: Actively works together and respects each A safe community that has a strong other. community spirit and sense of belonging. Acts with honesty, integrity and fairness. Eff ective communication and cooperation. Is open-minded, approachable, tolerant Strong leaders and fair decisions. and responsive.
Our heritage – acknowledging our history in creating our future.
5 Shire of Harvey Annual Report Shire President’s Report
I have great pleasure in presenting the Shire of Harvey’s Annual Report for 2019-2020, a year that has seen us challenged like never before, but one that truly brought out the best in our community.
This year we have been faced with monumental Young people are the future leaders in our Shire and challenges that have been unprecedented on a global this year we celebrated 30 years of scholarship support scale. I have been extremely proud of how our community for people aged 15 to 25 years to attend the Leeuwin have responded to the COVID-19 pandemic and showed Sail Training Program. In recognition of the growing great strength and support for each other during this time. population of youth in our shire and demand for future youth services, work is currently underway to develop the I saw great community spirit and resilience when major Shire’s first Youth Strategy. annual events were cancelled throughout the year and this highlighted the wonderful community we live in. Despite the forced cancellation of many events and Volunteers are the lifeblood of our community and they activities due to COVID-19, it was great to be able have helped keep the Shire’s community spirit alive during to welcome 166 new Australian Citizens to the Shire this time. throughout the year, they bring great diversity and culture to our community. Local Government plays a major role in how we recover from a global crisis on a local level. I have been impressed Council continues to prioritise growing the local economy with how our Council and Shire staff have been able to through supporting local industries and businesses, support residents, businesses and community groups attracting investment and promoting initiatives to increase throughout this time. Through the COVID-19 stimulus tourism. The Shire continues to grow its reputation as a packages for businesses and community groups and the ‘clean, green and fresh’ place to live and work, and we Financial Hardship Policy it has enabled us to ensure we thank you for helping us to achieve this goal. lead a strong recovery into the next financial year. While we’re excited about the year ahead, it’s also One of the most effective ways to lead a strong economic necessary to look back and reflect on where we’ve come recovery is to generate local projects and we have done from and achieved to date, especially in the face of events this through the completion and planning of many key like COVID-19. This annual report summarises the key projects throughout the year. achievements of the past year and highlights the things we’ve been able to do to help meet the objectives and Stage 2 of the Brunswick River Cottages Aged priorities set for us by our community. Accommodation in Brunswick Junction was completed, providing eight new homes to local residents. It’s critical Congratulations to my fellow Councillors and staff at the that people maintain their connection to their community Shire of Harvey for the work done over 2019-2020 and a as they age, and this facility offers people the opportunity special thanks to the community for being behind us and to live locally for as long as possible. helping us to achieve our collective vision of ‘together, towards a better lifestyle’. The all abilities Karragarup Play Space at Ridley Place Foreshore, Australind was completed and has attracted thousands of locals and visitors to the area. The next stage Cr Paul Gillett includes amenities such as a café or restaurant, further Shire President landscaping of the area and new public toilets. This project will enhance our Shire and make it an even better place to live and visit.
6 Shire of Harvey Annual Report CEO Report
The 2019-2020 year was fi lled with achievements highlighted by the Shire’s strong strategic position helping to navigate an unprecedented global challenge in the wake of the COVID-19 pandemic. A number of priority and fl agship projects were completed, demonstrating the Shire’s commitment to achieving our community’s aspirations and facilitating our shared vision to move together, toward a better lifestyle.
This year’s Annual Report focuses on the progress of This format received a resounding positive response from our Strategic Community Plan, using outcomes in the the community and therefore will continue. Corporate Business Plan as our measurement of success. The Shire has made signifi cant achievements in the Additionally, development of other key strategies during environmental space, with the Food Organics Garden the year such as the Economic Development Strategy Organics (FOGO) Bin Project being extremely well 2020-2025, a robust Annual Budget and endorsement received. The Shire will continue to prioritise waste of our Local Planning Strategy will further ensure a management and intends to work towards the goals set out sustainable, fi nancially viable future exists for the in its Zero Waste Management Plan. Shire of Harvey. We were proud to deliver a number of capital The Economic Development Strategy 2020-2025 was projects during the year, securing $18.3m in grants adopted in March 2019. This Strategy establishes a set and contributions which includes the $5.5m worth of guiding principles that will be applied to encourage of gift ed assets in the form of roads, footpaths, fi re growth in the Shire’s diverse range of industries to trucks and library books. These contributions resulted support the success of local businesses and deliver in the construction of the Binningup and Australind economic and social benefi ts for the community. The Fire and SES buildings, $1.1m towards the Brunswick Strategy was informed by a thorough process including River Cottages, the Harvey Community and Sporting a detailed review and consultation with local businesses, Facility construction at $847k and $1.7m was allocated to government agencies and other stakeholders. roads and footpaths. The completion of Stage 3 of the The Shire also initiated an organisational restructure to Ridley Place Foreshore Development Master Plan (the better meet the expectations of the Council and our Karragarup Play Space) has been a highlight for the Shire. community. This more modern structure will make We were fortunate to receive a grant of $150,000 from sure that all statutory obligations are satisfi ed as well as Lotterywest for this development, which aims to improve complement the objectives of our Strategic Community the social value of the community as well as inspiring Plan. The restructure saw the introduction of fi ve engagement with the cultural and natural heritage of the Directorates – Executive Services, Infrastructure Services, area. Sustainable Development, Corporate Services and I am extremely proud of the Shire of Harvey Council and Community and Lifestyle Services. Administration, rate payers and community members In response to community feedback, the Shire has in the face of a global, unprecedented pandemic. worked hard to keep our community well informed. Our adaptability, strength and resilience through what We’re improving our online presence by redeveloping has been a challenging time for everyone, clearly our website to be more accessible and by opening demonstrates a strong supportive community. an Instagram account to better reach our evolving demographic. In the wake of the pandemic the Shire also Annie Riordan began the live-streaming of council meetings. Chief Executive Offi cer
7 Shire of Harvey Annual Report Snapshot of the Shire The Shire of Harvey is diverse in people, place and activity. Here’s a snapshot of your Shire over the last year Social
27,975^ 2.2%* 38* $1,553* 27%* People living in the Aboriginal and Median age Median weekly Residents born Shire of Harvey Torres Strait household overseas Islanders income
43%* 11,379 16 4 2 Households with Dwellings Schools Libraries Leisure and a mortgage Recreation Centres
2 65% 1,766 km2 42 km 140 km Swimming pools Waste diverted Total area Coastline Distance from Perth from landfill
8 Shire of Harvey Annual Report Economic
7.7% * $1,453m Unemployment rate (0.6% of WA’s)+ Gross regional product
1,574^ $369,000# Local Median housing businesses value
12,583 Manufacturing* Rateable properties Largest employer
$21,877,333 Rates income
Sources ^ABS ERP 2019 *ABS Census 2016 +.idcommunity # REIWA
9 Shire of Harvey Annual Report Elected Members of Council
The Council of the Shire of Harvey is made up of 13 elected representatives, with the President and the Deputy President elected by the Council following each ordinary Local Government election. The Council operates on an Agenda Briefi ng/ Ordinary Council Meeting structure to conduct its meetings. The Agenda Briefi ng Session is for Elected Members and interested residents to become more informed on matters prior to formal consideration and decision on the matter at the Ordinary Council Meeting.
Cr Paul Gillett SHIRE PRESIDENT
10 Shire of Harvey Annual Report Cr Francis Burgoyne Cr Bill Adams Cr John Bromham Cr Paul Beech DEPUTY PRESIDENT
Cr Michelle Boylan Cr Michelle Cr Robyn Coleman Cr Craig Carbone Campbell
Cr Wendy Dickinson Cr Tania Jackson Cr Amanda Lovitt Cr Derrick Simpson
11 Shire of Harvey Annual Report Councillor Meeting Attendance
Ordinary Briefings Special Audit Attendance Fee Allowance
NUMBER OF MEETINGS 13 8 2 3
Cr Paul Gillett (President) 12 8 2 3^ $26,737 $30,814
Cr Francis Burgoyne (Deputy) 11 7 2 na $16,640 $7,704
Cr Bill Adams 13 7 2 na $16,230 -
Cr John Bromham 8* 8 1 2 $11,580 -
Cr Paul Beech 13 8 2 3^ $16,640 $3,366
Cr Michelle Boylan 10 6 2 na $16,640 -
Cr Michelle Campbell 13 8 2 3^ $16,640 -
Cr Robyn Coleman 8* 8 2 na $11,580 -
Cr Craig Carbone 11 2 2 na $16,640 -
Cr Wendy Dickinson 13 8 2 3^ $16,640 -
Cr Tania Jackson 13 8 2 1# $21,052 $13,466
Cr Amanda Lovitt 11 8 2 na $16,640 -
Cr Derrick Simpson 10 7 2 2+ $16,640 -
Cr Peter Monagle** 2 - - - $5,060 -
Cr Anita Shortland** 4 - - - $5,060 -
* Elected in October 2019 ** Left in October 2019 ^ Members in 2019 and 2020 + Members only in 2019 # Members only in 2020 Council Committees Council Member Essentials Training Under the Local Government Act 1995, local governments are required to have an Audit Committee In accordance with the Local Government Act 1995 and that meets at least twice a year. The Audit Committee Local Government (Administration) Regulations 1996, ensures the Shire of Harvey fulfills its governance elected Councillors are required to attend mandatory responsibilities in areas such as financial and risk training within 12 months of being elected to ensure they management, internal control structure, ethical have the skills and knowledge required to perform their accountability and legislative compliance. In the role. The Shire holds an Elected Member training budget reporting period, three Audit Committee meetings were for this purpose. held. Elections were held on the 19 October 2019, requiring Non-statutory Committees include the CEO Elected Members to complete their mandatory training Employment Committee, Bush Fire Advisory Committee by 19 October 2020. and Local Emergency Management Committee.
Serving on Understanding Meeting Understanding Conflicts of Council Financial Reports Procedures Local Interest and Budgets Government Cr Francis Burgoyne • • • • •
Cr John Bromham • • • • •
Cr Paul Beech • • • • •
Cr Robyn Coleman • • • • •
Cr Craig Carbone • • • • •
Cr Tania Jackson * * * * *
• Completed * Incomplete
12 Shire of Harvey Annual Report Executive Team & Service Delivery Structure
Annie Riordan Shane Collie Rick Lotznicker Dean Winter July 2019 to January 2020
CEO Executive Manager Executive Manager Manager Corporate Services Technical Services Finance Marketing and Administration Infrastructure Services Accounts Communications Records Parks Rates Special Projects Community Emergency Engineering Human Resources Elected Member Services Information and Support Corporate Planning Communication Governance Bushfi re Risk Planning Technology Economic Development Rangers
Patrick Quinlivan Simon Hall Scott Dandridge Merv Stewart
Manager Manager Principal Offi cer Principal Offi cer Community and Planning Services Environmental Health Building Economic Development Community Planning Environmental Health Building Development Environmental Services Aquatic Centre Leisure and Recreation Centres Libraries
13 Shire of Harvey Annual Report COVID-19 Response
In response to the COVID-19 pandemic, on 16 Amendments were also made to the Local March 2020 the West Australian Government Government (Functions and General) Regulations declared a state of emergency under Section 56 1996, increasing the tender threshold to $250,000 of the Emergency Management Act 2005. Local in line with State Government agencies and governments were called upon to do what they removing the requirement to publicly invite tenders could to stimulate their local economies, with the during a state of emergency where the supply of the State Government assisting by amending the Local goods or services is associated with the state Government (Financial Management) Regulations of emergency. 1996. These amendments removed some of the red The Shire of Harvey gave a commitment to work tape associated with the quick implementation of with all levels of government to share information budgeted and unbudgeted works. and provide the best possible care for its community and employees.
14 Shire of Harvey Annual Report In an eff ort to reduce the economic burden of the pandemic on local businesses, community groups and rate payers, the Shire introduced multiple policy and budgetary decisions. This included the freezing of rates and fees and charges, the creation of a COVID-19 fi nancial hardship policy, the bringing forward of various capital works programs to support local jobs and the re-purposing of reserves for stimulus infrastructure projects. Council also authorised two COVID-19 economic stimulus packages from General Revenue and Reserves.
We Care Postcards As a way of reaching out and connecting people Package 1: aft er many weeks of isolation, “We Care” postcards were distributed to more than 7,000 households $727,000 for major maintenance works in the Shire. The cards were a way for neighbours to the Leschenault Leisure Centre and the to reach out to each other and off er support and Harvey Recreation and Cultural Centre. practical assistance. Around 20 Shire staff hand- While the majority of work was undertaken delivered the cards and staff from the Brunswick prior to 30 June 2020, there will be some and Harvey Post Offi ces also chipped in to help get continuation of projects into 2020 – 2021. the cards to residents in the northern parts of the Shire. Package 2: $748,000 to fund a number of projects to Light Up Yellow be undertaken in 2020 – 2021. The Shire of Harvey joined other South West local governments to illuminate various landmarks yellow during April. Yellow serves as a beacon of hope, Staff Redeployment positivity and connection during the COVID-19 crisis and the Shire illuminated the Binningup Entry When the Shire’s libraries, Leschenault Leisure Statement, Brunswick Cow Corner and the Harvey Centre and Harvey Recreation and Cultural Centre River Bridge to remind people of the importance of closed their doors, staff were redeployed to work remaining connected during these times. on various maintenance projects throughout the Shire as well as assisting community groups like COVID Response Grant Programs Meals on Wheels. This gave fi nancial security to A total of $70,000 was made available to employees while providing an opportunity to gain support community groups, organisations and diff erent skills and experience. local businesses to create and deliver innovative Staff across the Shire offi ces and depots also solutions to meet the changing needs of the adapted to new working procedures, with working community due to the impact of COVID-19. A from home set up to comply with social distancing further $66,000 from Lotterywest was awarded to requirements. This meant the day to day business of the Shire to coordinate community support and the Shire was not impacted while most importantly, recovery programs. the health and well-being of staff and their families was safeguarded.
15 Shire of Harvey Annual Report Planning for the Future
The Shire of Harvey’s Plan for the Future is The Annual Report describes the Shire’s comprised of two key documents – the Strategic performance against its Strategic Community Plan Community Plan and the Corporate Business Plan. and the Corporate Business Plan. It’s an essential The Strategic Community Plan 2017-2027 expresses tool to inform the community and key stakeholders the community’s vision, aspirations and goals for a about the Shire’s achievements and future plans. 10 year period, with four main themes – Economic, In the following pages, major highlights and key Environment, Social and Civic Leadership. Under achievements under each of the four objectives will each theme is a clear objective with desired be showcased to demonstrate the Shire’s progress outcomes. The Corporate Business Plan details the towards meeting the vision and aspirations set for us projects, actions, targets and responsibilities under by the community. each objective.
16 Shire of Harvey Annual Report Objective 1 Economic
To be a diverse and innovative economy Highlight supporting a range of local The Shire’s Local Planning Strategy was endorsed by the Western Australian Planning Commission employment opportunities. on 22 April 2020. This Strategy sets the vision for the size, look and feel of the Shire’s neighbourhoods, towns and natural areas over a 10 to 15 year period.
17 Shire of Harvey Annual Report Desired Outcomes Key Achievements Objective 1 Economic
1.1 Increased planning • Drafting of the new Local Planning Scheme progressed, with the Shire and opportunities aiming to advertise the draft Scheme during the first half of 2021. for diverse • Worked with the WA Planning Commission during the preparation of socially and the Bunbury Geographe Sub-Regional Strategy to ensure provision is environmentally made for urban expansion in East Australind as part of the Commission’s responsible Greater Bunbury Regional Strategy. commercial, agricultural and industrial enterprises and residential development
1.2 Develop the • Completion of Stage 3 of the Ridley Place Foreshore Development Shire as a tourist Master Plan – the Karragarup Play Space. The play area will improve destination based social value of the community space and will encourage engagement on its distinct with the cultural and natural heritage of the area. A Lotterywest grant of characteristics and $150,000 contributed to the creation of this space. natural assets and • Implementation of the Myalup Foreshore Development Strategy, with qualities beach access work completed to improve the safety of residents and visitors alike. • Installation of the Australind Entry Statement sculpture at Ridley Place Foreshore, which captures the essence of the estuary environment and the Aboriginal and settler histories. This sculpture compliments the other seven entry signs installed at each entrance to Australind. • Membership of the Bunbury Geographe Tourism Partnership continued, with a vision of strengthening the region’s tourism profile. This partnership offers a coordinated approach between the Shire of Harvey and the Shires of Dardanup, Capel, Donnybrook-Balingup, Boyup Brook and the City of Bunbury. • Ongoing support of the Harvey Visitor Centre, including the allocation of $160,000 of grants through the budget submission process. A proportion of this allows the Visitor Centre to create and deliver marketing campaigns that invite nature-based and farm-stay tourism in the Shire.
18 Shire of Harvey Annual Report Desired Outcomes Key Achievements Objective 1 Economic
1.3 A range of • Traineeships and workplace training opportunities are offered within employment, the Shire. It is also a long-term supporter of the Leeuwin Sail Training education Ship scholarships, which offers local young people the chance to learn and training leadership skills in a unique environment. opportunities • A work placement organised through a local disability employment that will attract a service for a person with a disability has transitioned into a permanent diverse workforce role, bringing a myriad of positive outcomes for the individual and Shire staff alike.
1.4 Essential services • Lobbying for the State and Federal Governments to retain, and where and infrastructure possible, expand the level of government services in the Shire of Harvey. are available • Extensive consultation with the South West Regional Waste Group for a to support more coordinated approach to waste in the region. the growing community and • Reaffirmed the Shire’s position for a bus service connecting the sub- local economy regional areas.
1.5 Irrigation areas • Irrigation areas and water supply are an integral part of the Shire’s natural and water supply resources and its critical they are protected and preserved. The Shire has are protected, continued lobbying service providers to ensure a quality water supply preserved and that is fit for purpose for the local agricultural industry. Community water strategically supply points have been negotiated and provided by Harvey Water at enhanced Yarloop, Harvey and Wellesley Road North for those communities to use on ovals and for firefighting. • Water pressure in Australind is still on the agenda, and the Shire continues to liaise with the Water Corporation to connect Australind to the integrated water supply scheme.
$104,698,423 $273,310,222 760 Building Permits 156 Planning Applications
19 Shire of Harvey Annual Report Objective 2 Environment
We have a balanced respect for our natural assets and Highlight built environment, retaining This year the Shire’s Food Organics Garden Organics (FOGO) Bin Project was hugely our lifestyle values and successful, with an audit revealing a small community spirit. contamination rate of only 0.4 per cent. By September 2019, 375 tonnes of organic waste and 176 tonnes of recyclable material were diverted from landfi ll. This equates to a 65 per cent reduction of waste going to landfi ll, which is in line with the State’s Waste Avoidance and Resource Recovery Strategy 2030.
20 Shire of Harvey Annual Report Objective 2 Environment Desired Outcomes Key Achievements
2.1 Heritage buildings • Construction of the Noongar Kaartdijin Art Walk Trail at what is locally and places are known as The Jungle. This walkway links to Stirling Cottage and the utilised, preserved Harvey Visitor Centre and is an important physical link between the and maintained Shire’s Aboriginal heritage and its more recent history, including that of author May Gibbs.
2.2 Town Centres are • Progression of the Townscape Development Plans for Australind, welcoming, well Harvey, Brunswick and Binningup. The recommended works will be presented and built into the Long Term Financial Plan. their development • Improvements to the garden entries at townsites by clearing, spraying enhances their and re-planting. character and value • Upgrade of Uduc Street in Harvey’s town centre completed to increase pedestrian and vehicle safety and improve accessibility for all users. This work won the Institute of Public Works Engineers Association’s Road Safety Award.
2.3 Land use provisions • Implementation of the Regional Coastal Adaptation Plan – Peron within the rural, Naturalist Partnership to minimise land conflicts and protect valuable industrial and urban agricultural land for food production. areas reflect current • Secured Leschenault-Capel Coastal Hazards Risk Management and and future needs Adaptation Plan funding for the next two years. • Sufficient resources allocated to Environmental Officers to enable them to undertake reviews of rehabilitation plans, conduct inspections and follow up on non-compliance.
2.4 Natural assets and • Advertised a tender for the Management Plan for the Leschenault public open spaces Regional Park, with submissions considered by Department are accessible, well Biodiversity Conservation and Attractions and in liaison with other utilised and managed relevant agencies such as the Leschenault Catchment Council.
2.5 Waste recovery • Delivery of educational programs targeting school aged children to will minimise inform and engage them about the three-bin system (FOGO). environmental • In line with the Shire’s Zero Waste Management Plan, 354 tyres from impacts Richardson Road Landfill site were removed and recycled during January. The tyres were taken to a recycling facility in Perth, where they were turned into a variety of reconstituted products.
21 Shire of Harvey Annual Report Objective 2 Environment Desired Outcomes Key Achievements
2.6 Local heritage, • Reviewed the Biodiversity Strategy to ensure the Shire is guided lifestyle and by the most up-to-date information in regard to protecting its local eco-systems are ecosystems for future generations. protected and promoted
2.7 Forests, rivers, • Conclusion of mosquito control operations in mid to late April, with coastline, wetlands no detection of Ross River or Barmah Forest viruses in any of the and estuary are trapped adult mosquitoes. It was a reasonably quiet season for control valued, protected activities, with only four helicopter treatments required. and managed • Removal of more than 10 tonnes of rubbish from Point Douro by 27 volunteers and the Shire President during a clean-up event. Point Douro will fall under the proposed Leschenault Regional Park, which will extend along the Collie and Brunswick rivers westward across the Swan Coastal Plain.
2.8 Activities to mitigate • Periodical energy audits undertaken and alternative energy programs the impacts of investigated for use on major Shire infrastructure. Energy supply for climate change are contestable sites renegotiated for a further two years. supported • Partnered with Friends of Wardandi Reserve and funded 3,000 seedlings for the group to plant over the course of two days at the Reserve. • Installation of solar lights in Harvey’s main street and along the cycle path in Australind.
22 Shire of Harvey Annual Report Objective 3 Social
Provide a safe and welcoming community, which embraces Highlight its diversity and heritage, The completion of the Harvey Community and where everyone is valued Sporting Facility was a highlight of the year, bringing to a close years of planning. The new and has the opportunity to facility will cater for a wide range of community contribute and belong. and sporting groups and includes a sports club/ activity room, kitchen, administration room, storerooms, ablutions and toilets, change rooms, umpire room, fi rst aid room, spectator veranda and access ramp. The Harvey Recreation and Cultural Centre’s function rooms are connected to the Sporting Facility and were overhauled with new lighting, sound and audio-visual equipment. Together, the facilities will be able to host larger and more extensive events, functions and sporting activities, which will surely bring some big names to town.
23 Shire of Harvey Annual Report Objective 3 Social Desired Outcomes Key Achievements
3.1 The community is • Awarded $442,926 of grants through the Community Budget supported by a strong Submission process to support community groups, sporting volunteer base where clubs and events. Grants were used for a broad range of activities leadership, inclusiveness including building accessible toilets and female change rooms, and supported the Harvey Gala Night, Australind Family Christmas Carols, Lot independence is fostered 208 youth program, NAIDOC Week celebrations and supporting the Australind Visitor Centre, to name a few. • 30-year anniversary of the Shire’s support of the Leeuwin Sail Training Ship program, with six local youth representatives selected in 2019-2020 for a scholarship to take part in this engaging and worthwhile leadership program. • Completion of the Brunswick Men’s Shed to provide a safe and welcoming place for local men to meet, share experiences and use their various skills in order to stay productive and contribute back to their local communities.
3.2 A safe and healthy • Completion of 108 health inspections by the Environmental community with a strong Health Team. The team issued 56 approvals for on-site effluent sense of community pride disposal systems. • Approval of 17 event applications, based on the organiser’s ability to guarantee environmental sustainability and public safety. Organisers must also meet access and inclusion requirements. Nine applications were withdrawn because of COVID-19 restrictions. • Introduction of the Beach Emergency Numbers (BEN) system to improve emergency response times by installing signs at beach access points that show unique numbers that are integrated into the communication system used by emergency services. • Removal of legacy asbestos from a number of locations in Brunswick Junction took place, with further sites around the Shire being assessed for risk.
24 Shire of Harvey Annual Report Objective 3 Social Desired Outcomes Key Achievements
3.3 The history of the Shire • Supported the RSL’s pledge to honour its servicemen and and its rich and varied women by encouraging the community to step out onto their cultural heritage and driveways or balconies for the dawn service after traditional natural environment ANZAC Day ceremonies were cancelled due to COVID-19. is valued, respected, • Continued commitment to the Bunbury Geographe promoted and celebrated Reconciliation Action Plan which is a collaborative approach between Shires in the region and the Gnaala Karla Booja and South West Boojarah native title areas. The Shire’s aim is to turn good intentions into real actions by rising to the challenges of reconciling Australia. • Contributed $5,000 towards NAIDOC celebrations. • Signage at sites such as Australind’s Ridley Place Foreshore playground “Karragarup”and its new entry statement designed to provide information about Aboriginal history and culture as well as the environmental significance of the area.
3.4 Services, infrastructure • Assessment of the Harvey administration and library buildings and facilities continue to concluded that both were no longer fit for purpose due to meet community needs significant occupational safety and health issues for staff and visitors alike. A recommendation to fully redevelop both buildings to meet current and future community needs was endorsed by Council, with the Shire to proceed with a Master Plan in the next financial year. • Completion of the new Yarloop Community Centre, with Premier Mark McGowan officially opening the building on 22 November 2019. • Multiple amendments made to the design of Ridley Place Foreshore playground “Karragarup” after extensive consultation with people with disability, disability organisations and family members of children with a disability, ensuring access and inclusion for all. • Construction of an accessible toilet at the Harvey Bowling Club in response to community feedback. Funding was from the Shire’s Community Budget Submissions program, a Community Sporting and Recreation Facilities grant and a contribution from the club. • Installation of new synthetic turf at the Harvey cricket training nets and Leschenault Recreation Park sports ground. • Replacement of the pool pump after 37 years of work and refurbishment of the toddler pool with new fibreglass lining at Dr Peter Topham Memorial Swimming Pool in Harvey.
25 Shire of Harvey Annual Report Objective 3 Social Desired Outcomes Key Achievements
3.5 Affordable, diverse and • Completion of the Brunswick River Cottages for Aged quality accommodation Accommodation Project Stage 2, with construction of eight options for both independent living units in Brunswick Junction. The units are now residential and occupied by local residents who have been able to downsize business use while remaining in their town and connected to their community. This important development was jointly funded by the Brunswick River Cottages Committee, State Government Regional Aged Accommodation Program, State Government Local Projects, Local Jobs and the Shire of Harvey. • Approval by Shire for a self-supporting loan for three ‘lease for life’ units at the newly constructed Brunswick River Cottages.
3.6 A local transport network • Installation of speed controls and pedestrian crossing facilities. that ensures equity • Ongoing negotiation with Main Roads for slip lanes off Forrest of access across the Highway into Binningup and Myalup. community to a safe standard • Ongoing lobbying of the Department of Transport for improved public transport services. • Completion of the 4.5 km long Old Coast Road foreshore path, giving people with mobility issues, bikes, wheelchairs, prams or scooters access to the estuary in that area. The path was jointly funded by the South West Development Commission, Department of Transport and Shire of Harvey, and aligns with the Greater Bunbury Bicycle Master Plan.
26 Shire of Harvey Annual Report Objective 4 Civic Leadership
Strong civic leadership representing the whole of Highlight the Shire which engages in An important function of a Shire is to maintain eff ective partnerships and appropriate emergency services and emergency response planning. This year, the refl ects the aspirations of Shire worked in partnership with Department an engaged community. of Fire and Emergency Services (DFES) to build an extension to the State Emergency Services headquarters based in Australind, creating an emergency services hub for the district. The Shire also constructed the fi re station for the Volunteer Bushfi re Brigade in Binningup.
27 Shire of Harvey Annual Report Objective 4 Civic Leadership Desired Outcomes Key Achievements
4.1 A long term strategically • Reviewed and renewed the Corporate Business Plan in line focused Shire that is with Local Government integrated planning and reporting efficient, respected and requirements. accountable • Commenced a review of the Shire’s Asset Management Plan with an aim to take a more holistic and sustainable approach to asset management by completing inventories and inspections. • Completed the inventory and inspection of the Shire’s road network which will provide key information for the Shire’s forward capital works plan which integrates with the long term financial plan.
4.2 Services and infrastructure • Improvements to online payment technology to assist residents are provided with a with making payments and to also improve the Shire’s business customer focus and reflect practices. the needs of the Shire’s • Commenced the redevelopment of the Shire’s website to residents increase its accessibility for the whole community and to make it more user-friendly, intuitive and informative overall. Consultants who had previously won awards for designing accessible websites were engaged and they worked in partnership with the Shire’s Disability Access and Inclusion Advisory Group and other stakeholders.
4.3 Good business • Completion of the Regulation 17 review which considers risk performance and quality management, internal control and legislative compliance. service delivery within Auditors provided 14 recommendations for review and the regulatory framework endorsement by the Audit and Risk Management Committee. continues to be provided • Commenced an organisational restructure in early 2020 to better meet the expectations of Council and the community. • Mandatory Councillor Essentials training brought in for Councillors elected in the 2019 election period after the Local Government Act Amendment Bill passed assent. Shire of Harvey Councillors also participated in additional training and development including Emergency Management Fundamentals and Waste Management and Recycling. • Facilitated two Prospective Councillor Information Sessions to give community members the opportunity to speak with Councillors and the Executive Leadership Team about the roles and responsibilities of Council.
28 Shire of Harvey Annual Report Objective 4 Civic Leadership Desired Outcomes Key Achievements
4.4 A well informed, • Implemented a new structure of Place Advisory Groups in connected and engaged each district – Australind/Leschenault, Brunswick Junction, community that actively Harvey, Yarloop and Coastal (Binningup/Myalup). This structure participates recognises that a “one size fits all” approach to planning does not effectively meet the challenges of servicing diverse communities and gives the Shire the mechanism to engage and consult with those communities on issues specific to them. • Corporate branding has been updated to a more modern, fresh and recognisable style. • Increased number of news stories published on the website to keep the public more informed.
4.5 The revenue needs of the • $18.3m in grants and contributions were secured, including Shire are managed in an $5.5m in gifted roads, footpaths, fire trucks and library book equitable, proactive and assets. sustainable manner • Construction costs of the Binningup Fire Station and Australind SES buildings offset by grants from Department of Fire and Emergency Services. • Grants also contributed to the cost of the Brunswick River Cottages, the Harvey Community and Sporting Facility and the Ridley Place Foreshore Development project.
4.6 Effective collaboration and • Strategic alliances built with major industry groups and other shared services with other government agencies. Local, State and Federal • Worked with Albermarle to facilitate the construction of new government agencies, facilities at the Kemerton Industrial Park. industry and community organisations • Managed the Alcoa Harvey Sustainability Grants in partnership with Alcoa, which saw $282,292 distributed back into the community. • Became a member of the Bunbury Geographe Chamber of Commerce and Industry and continued our membership of the Bunbury Geographe Economic Alliance to ensure that strategic projects of the Shire are represented in the region. • Partnered with the Shires of Murray, Serpentine-Jarrahdale and Waroona to investigate the feasibility of re-establishing a South Western Highway Tourism Drive.
29 Shire of Harvey Annual Report Objective 4 Civic Leadership Desired Outcomes Key Achievements
4.7 Maintain appropriate • Completed the extension of the State Emergency Services emergency services and headquarters in Australind, creating an emergency services hub. planning • Completion of a new Fire Station for the Volunteer Bushfire Brigade in Binningup. • Completion of the Bushfire Risk Management Plan (BRMP), with asset identification taking place across four asset categories – human settlement, economic, environmental and cultural. The BRMP has been submitted to the Office of Bushfire Risk Management for endorsement.
Australia Day Awards
Harvey Citizen of the Year Ms Lesley Ugle
Brunswick Citizen of the Year Mr Joseph Obal
Australind Citizen of the Year Mr Pankaj Sinha
Citizen of the Year (over 65) Mr Kevin Harnett
Citizenship Award (community group or event) The Harvey Community Dinner and Brunswick River Cottages Committee
30 Shire of Harvey Annual Report “Thank you for providing Facilities great joy in these times” Libraries Feedback from a community member
The Shire has library facilities in Harvey, Australind, the Shire’s library services also hosted over 40 other Binningup and Yarloop. When the COVID-19 events or activities. Some examples include events pandemic hit and they were required to close like Loose Parts and Recycle Week, Safer Internet Day their doors, staff and volunteers were quick to and NAIDOC week. Staff from Harvey and Australind fi nd alternative ways of delivering their services, also continued their important partnership with the especially to the more vulnerable members of award-winning Better Beginnings family literacy the community. A library take-away service was program to deliver resources to hundreds of young implemented at Harvey and Australind and this children. proved to be so successful that staff have continued The pandemic highlighted what is already known it (on a reduced basis) post-lockdown. Other – that the Shire’s libraries are an integral part of the initiatives implemented included posting YouTube local community, off ering not only book loaning videos of RhymeTime and StoryTime, home delivery facilities, but a place for people to connect, learn of books, the Chalk Giveaway and providing free and play. take-away activities at the front of the library (jigsaw puzzles, books and activity sheets for children). Staff were also successful in obtaining a COVID grant to purchase four iPads to loan to customers who were particularly isolated. During the pandemic staff adapted quickly to 9,781 99,421 79,397 new procedures and received extensive positive 33% of Shire’s Items Visits feedback from the public. Library staff also gained population Membership borrowed new skills through being redeployed to the Shire Records team, helping at Meals on Wheels and performing on YouTube. Regular activities and services like the home delivery, RhymeTime and weekly aft er school activities (WOW 7 FTE 47 $1M 9 program) were continued throughout the year and Staff Events Budget Volunteers
31 Shire of Harvey Annual Report Harvey Recreation and Cultural Centre
The Harvey Recreation and Cultural Centre (HRCC) seminars, court usage and other forms of is the main recreation, cultural and social hub in community engagement; the Harvey area, catering to a year round sport and • Offi cial closure by PCYC of the Harvey PCYC and physical activity program and regular community Camp Mornington. and cultural performances and events. HRCC is also home to two licensed childcare facilities for children Like all facilities, the COVID-19 pandemic and between the ages of 0-5 years and 5-12 years. subsequent lockdown severely reduced the services that could be provided to the local community. The 2019-2020 year has possibly been the most Despite this, HRCC still hosted a variety of events important and impactful since the HRCC fi rst opened and activities prior to lockdown, including cultural its doors to the public in 1993. In November 2019, events and performances that attracted 4,999 Council approved a motion for the Shire to resume attendees, the Annual Harvey Italian Sausage authority of the HRCC, ending 27 years of being Sagra, Bianca Panetta Academy of Dance concert under a voluntary management committee. This (10-year anniversary), the Australia Day breakfast, transition involved preparing and inducting staff as the South West Regional Basketball carnival and new Shire of Harvey employees and winding up the the WA College of Agriculture games (fi ve colleges management committee. Other signifi cant highlights attended). include: During lockdown, staff were redeployed to • The construction of the Harvey Community and other areas of the Shire and therefore retained Sporting Facility (“The Boundary”) aft er it was fi rst their employment whilst gaining new skills and proposed 13 years ago; experience. • A major upgrade of lighting, sound and stage The HRCC continually seeks to respond to changing and an overall refurbishment of the Cultural community needs and expectations. We explore Centre made possible with a Department of Local diff erent service and program delivery options and Government, Sport and Cultural Industries grant always look for opportunities to have meaningful and Shire of Harvey funding; engagement with local community members and • Single or multiple engagements with 71 others visiting from outside the Shire. community, sporting and cultural groups and businesses through specifi c programs, meetings,
150 $1.2M 13 6.4 FTE Memberships Budget Cultural Staff Events
32 Shire of Harvey Annual Report Leschenault Leisure and Recreation Services
The Leschenault Recreation Park is a 19-hectare Leschenault Leisure Centre recreation and sporting precinct in the Australind In 2019-2020, the Leschenault Leisure Centre and Leschenault area and includes a number of coordinated and operated a wide variety of facilities and sporting venues. At the heart is the programs including a licenced child care service Leschenault Leisure and Aquatic Centre (LLC) for children aged between 5 to 12 years, Swim providing recreational, leisure and aquatic services School lessons for 896 children, gymnastics classes to the surrounding communities from within the with 213 enrolments and adult social basketball, Shire and neighbouring regions. Other facilities and netball and indoor soccer competitions. Large buildings at the site include six playing fi elds, eight associations such as Leschenault Netball and tennis courts, the Leschenault Pavilion (operated Australind Basketball are based at the Centre as well by the Leschenault Sporting Association), change as clubs and organisations including the Australind rooms, Leschenault Cricket Club shed, cricket Swimming Club and Little Dragons Taekwondo. This practice nets, Australind Skate Park, playground and year the Leschenault Leisure Centre renewed their Shire of Harvey Works Depot. annual sponsorship for the Grow, Cook, Eat, Create Leschenault Recreation Park Master Plan (GCEC) Inc. program. In September 2019 Council adopted The gymnasium continued to have excellent recommendations identifi ed in the Leschenault patronage and a strong uptake of the various Recreation Park (LRP) Master Plan. Stage 1 of the future group fi tness sessions on off er. This year 32 pieces development included construction of a new car of cardio and functional training equipment were park accessed from Leisure Drive and the installation replaced from a budgeted reserve fund. An of passive (solar) lighting along internal pathways additional 24 Bodybikes were also purchased to running through LRP. Future funding and staging introduce RPM (spin classes) to the group fi tness options are to be identifi ed using the Master Plan as timetable. the key planning document.
392,000 862 32 FTE $4.3M Admissions Memberships Staff Budget at LLC
An additional 24 Bodybikes were also purchased to introduce RPM
33 Shire of Harvey Annual Report Dr Peter Topham Memorial Swimming Pool
The Dr Peter Topham Memorial Swimming Pool community and sporting events. For example, the is located in Harvey and plays an important role in Harvey Open is hosted in February, attracting a keeping the local community healthy and connected number of swimming clubs from around the South during the summer months. There is an outdoor West and sometimes further afi eld. Local primary Olympic-sized swimming pool, a toddler pool, schools hold in-term swimming lessons in November plenty of grassed areas with shade provided by trees and February and the pool hosts around nine school and erected shelters, bbq facilities, a basketball ring swimming carnivals each year. The pool is a popular and volleyball nets, change rooms and toilets, a place for community groups and members of the fi rst aid room and a kiosk. The facility has accessible public to host birthday celebrations or other social change rooms and toilets and also a hydraulic chair events. lift to assist people to enter and exit the pool. Aft er 37 years of work, the pool pump was replaced The Harvey Amateur Swimming Club is based at in September 2019, and the toddler pool was the pool and it’s also a venue for a wide range of refurbished with new fi breglass.
The pool is a popular 19,519 1 FTE $232K place for community Attendance Staff Budget groups and members of the public to host birthday celebrations or other social events.
34 Shire of Harvey Annual Report Statutory Reports
Freedom of Information Register of Complaints
In accordance with Section 96 and 97 of the The Shire maintains a register of complaints which Freedom of Information Act 1992, the Shire is records all complaints that result in an action under required to publish an Information Statement which the Local Government Act 1995 s5.121 (6)(b) or (c). details the process of applying for information under The register of complaints is to include for each the Act as well as information that the Shire provides recorded complaint: outside the Act. • Name of Council Member about whom the Number of FOI applications made 7 complaint is made; Number of successful applications 7 • Name of the person who makes the complaint; Number of applications cancelled 0 • A description of the minor breach that the Standards Panel finds has occurred; and The Freedom of Information Act 1992 and associated regulations can be found on the State Law Publisher • Details of the action taken. website at www.slp.wa.gov.au where a full copy of In the financial year ending 30 June 2020 no all State legislation is available. Further information complaints were entered into the Register of about Freedom of Information can also be found on Complaints under Section 5.121 of the Local the Freedom of Information Commissioner’s website Government Act 1995. The Shire maintains a http://foi.wa.gov.au/ separate register for misconduct complaints made against staff in which no complaints were recorded.
Record Keeping Statement Public Interest Disclosure Under the State Records Act 2000, the Shire of Harvey is required to have a Recordkeeping The Public Interest Disclosure Act 2003 facilitates Plan (RKP) that is approved by the State Records the disclosure of public interest information, Commission. The Shire reviewed the RKP and and provides for the protection of those making provided a report to the State Records Commission such disclosure and those who are subject of in March 2020, noting two areas requiring the disclosures. The Act provides a system for amendment 1) The RKP does not accurately reflect the matters disclosed to be investigated and for current recordkeeping practices and 2) The RKP does appropriate action to be taken. There were no Public not reflect the current record storage arrangements. Interest Disclosures made to the Chief Executive The amended RKP is due for submission by 30 Officer in 2019-2020. March 2021.
Delegations Review
In accordance with Section 5.46 of the Local Government Act 1995 a review was undertaken of the Shire’s Delegations Register during this period.
35 Shire of Harvey Annual Report Statutory Report
The full requirements of the package are contained Compliance in a statement issued by the Department of Local Government, Sport and Cultural Industries.
Competitive neutrality Regulation 17 Review Local Governments are required to apply the principle Under Section 17 of the Local Government (Audit) of competitive neutrality to all business activities Regulations 1996, the Shire must complete a generating user-pays income. The principle of Regulation 17 Review at least once every three years competitive neutrality is that Government businesses to review the appropriateness and effectiveness should not enjoy a competitive advantage, or of its systems and procedures in relation to risk disadvantage, simply as a result of their public sector management, internal control and legislative ownership. Annual Reports must show that a public compliance. Areas identified as requiring attention benefit test has been conducted for all significant include enhancing project management and business activities (over $200,000) to determine tendering processes, development of a risk if competitive neutrality is in the public interest. management process, improving internal control Within these criteria the Shire had no disclosures accounting processes, the development of a for the reporting period with respect to competitive Charter for the Audit Committee and development neutrality: of a formal complaints handling process. • The Shire does not operate a business enterprise Compliance Audit Return that has been classified by the Australian Bureau of Statistics as either a Public Trading Enterprise The Department of Local Government, Sport and or Public Financial Enterprise; Cultural Industries requires the Shire to complete a • During the reporting period the Shire did not Compliance Audit Return annually. For the period 1 receive any complaints or did not become January 2019 to 31 December 2019. There were no aware of any allegations of non-compliance with significant exceptions noted. the competitive neutrality principles made by a private entity against the Shire; and National Competition Policy • The Shire continues to monitor Council policies and local laws for anti-competitive practices. Statement Structural reform
The Federal and State governments have a In this area, the Shire has no monopoly activities. Competition Principles Agreement in place, which is binding on local government. The Agreement Legislation review requires the Shire to carry out a number of The Shire holds a portfolio of local laws (previously procedures and include a report on the matter in known as by-laws) which may or may not conflict each year’s Annual Report. The three areas that affect with the Competition Principles Agreement. Section local government are: 3.16 of the Local Government Act 1995 requires 1. Competitive neutrality - to remove benefits (and that all of the local laws of a Local Government must costs) which accrue to government business as a be reviewed within an eight year period after their result of their public ownership. commencement to determine if they should remain unchanged or be repealed or amended. 2. Structural reform - local government is required to reform the structure of publicly owned The Shire’s Waste Local Law 2019 was reviewed and monopoly businesses where it is proposed to gazetted on 14 August 2019. introduce competition. 3. Legislation review - to review legislation that restricts competition.
36 Shire of Harvey Annual Report Statutory Report
Primary and Annual Returns Procurement of Services
In accordance with Section 5.75 and 5.76 of the Local Procurement is conducted in compliance with the Government Act 1995 all relevant persons lodged an requirements of the Local Government Act 1995, Annual Return by the due date of 31 August 2019 and the Local Government (Functions and General) a primary return within 3 months of their start date. In Regulations 1996 and in accordance with the Shire’s 2019-2020, there was 100% compliance in this area. Code of Conduct and Purchasing Policy.
2018-2019 2019-2020 Tenders Tenders Advertised Disability Access and Advertised Inclusion Plan Goods and Services
The Disability Services Act 1993 was amended in 15 14 December 2004, creating a requirement for local $11,909,114 $5,197,346 governments to: 1. Maintain a Disability Access and Inclusion Plan Disposal of Assets and/or Machinery (DAIP). 2 0 2. Address seven specific outcome areas within the plan. $185,500 $0 3. Report annually on progress against actions within the plan. Construction Project Tenders over $1M The Shire’s Disability Access and Inclusion Plan 4 1 is a key strategic document, outlining the Shire’s approach to working towards a more accessible $7,847,635 $550,000 and inclusive community. While it is a statutory requirement for the Shire to maintain and implement TOTALS a DAIP, all community members benefit from the 21 15 Shire’s commitment to access and inclusion. The Shire’s DAIP can be found on the Shire’s website $19,942,249 $5,747,346 www.harvey.wa.gov.au
37 Shire of Harvey Annual Report Statutory Report
Annual Salaries
The Local Government Act 1995 requires the Shire to provide the number of employees who are entitled to an annual salary of $100,000 or more and to break those employees into salary bands of $10,000. For the period under review, the Shire had 15 employees whose salary exceeded $100,000.
Salary Range
(cash basis) 2018- 2019 2019- 2020
$100,000 and $109,999 4 6
$110,000 and $119,999 3 4
$120,000 and $129,999 1 0
$130,000 and $139,999 2 3
$140,000 and $149,999 1 0
$150,000 and $159,999 0 0
$160,000 and $169,999 1 0
$170,000 and $179,999 0 1
$180,000 and $189,999 0 0
$190,000 and $199,999 0 0
$200,000 and $209,999 0 0
$210,000 and $219,999 1 1
$220,000 and $229,999 0 0
TOTAL STAFF OVER 13 15 $100,000
38 Shire of Harvey Annual Report Flagship Projects 2020-2021
In the coming fi nancial year, the Shire of Harvey has identifi ed the following major priorities: • Investigate opportunities to increase accessibility and improve the range of amenities and infrastructure at the Leschenault Estuary by progressively implementing the Ridley Place Foreshore Development Strategy. • Progressively restore and develop the Yarloop Workshops site as part of Yarloop’s Town Development Plan. • Review and revise the Harvey Community Hub Study and prepare concept plans. • Commence construction of the Harvey Community Hub. • Upgrade the Harvey Senior Citizens Centre. • Complete the review of Town Planning Scheme and develop a suite of new Local Planning Policies to ensure a diversity of residential lot sizes as well as supporting a diverse range of accommodation and business uses.
39 Shire of Harvey Annual Report Financial Report 2019 - 2020
Key Financial Indicators
$51,946,054 $21,877,333 $1,527,152 (total expenditure Rates Borrowings ex depreciation) Budget
$29,276,764 12,583 $6,663,933 Reserves Rateable properties Fees and charges generated revenue
40 Shire of Harvey Annual Report SHIRE OF HARVEY
FINANCIAL REPORT
FOR THE YEAR ENDED 30 JUNE 2020
TABLE OF CONTENTS
Statement by Chief Executive Officer 2
Statement of Comprehensive Income by Nature or Type 3
Statement of Comprehensive Income by Program 4
Statement of Financial Position 5
Statement of Changes in Equity 6
Statement of Cash Flows 7
Rate Setting Statement 8
Index of Notes to the Financial Report 9
Independent Auditor's Report 62
COMMUNITY VISION
Together, towards a better lifestyle.
Principal place of business: 102 Uduc Road Harvey, WA 6220
| 1
SHIRE OF HARVEY STATEMENT OF COMPREHENSIVE INCOME BY NATURE OR TYPE FOR THE YEAR ENDED 30 JUNE 2020
2020 2020 2019 NOTE Actual Budget Actual $ $$ Revenue Rates 27(a) 21,877,333 20,926,453 20,880,504 Operating grants, subsidies and contributions 2(a) 7,275,761 3,764,261 4,944,131 Fees and charges 2(a) 6,663,933 6,944,193 6,296,660 Interest earnings 2(a) 1,315,648 1,133,123 1,299,491 Other revenue 2(a) 73,313 25,150 35,887 37,205,988 32,793,180 33,456,673
Expenses Employee costs (13,953,488) (13,592,531) (12,967,980) Materials and contracts (12,070,040) (12,082,334) (8,717,216) Utility charges (936,014) (893,749) (877,556) Depreciation on non-current assets 10(b) (7,840,916) (9,933,643) (9,205,750) Interest expenses 2(b) (29,839) (38,471) (37,440) Insurance expenses (783,615) (661,648) (654,554) Other expenditure (6,120,922) 0 (1,799,618) (41,734,834) (37,202,376) (34,260,114) (4,528,846) (4,409,196) (803,441)
Non-operating grants, subsidies and contributions 2(a) 11,054,752 6,632,766 9,869,956 Profit on asset disposals 10(a) 12,213 63,000 45,900 (Loss) on asset disposals 10(a) (213,249) (22,800) (441,941) Fair value adjustments to financial assets at fair value through profit or loss 2,015 0 122,620 10,855,731 6,672,966 9,596,535
Net result for the period 6,326,885 2,263,770 8,793,094
Other comprehensive income
Items that will not be reclassified subsequently to profit or loss Changes in asset revaluation surplus 12 59,371,607 0 74,883
Total other comprehensive income for the period 59,371,607 0 74,883
Total comprehensive income for the period 65,698,492 2,263,770 8,867,977
This statement is to be read in conjunction with the accompanying notes.
| 3 SHIRE OF HARVEY STATEMENT OF COMPREHENSIVE INCOME BY PROGRAM FOR THE YEAR ENDED 30 JUNE 2020
2020 2020 2019 NOTE Actual Budget Actual $ $$ Revenue 2(a) Governance 15,903 8,891 55,861 General purpose funding 25,755,026 24,479,126 25,187,088 Law, order, public safety 448,233 459,730 624,159 Health 36,073 20,526 97,061 Education and welfare 17,362 16,175 34,120 Community amenities 7,197,166 4,294,806 4,115,398 Recreation and culture 1,782,865 2,459,981 2,327,268 Transport 288,363 136,500 127,093 Economic services 416,883 382,424 389,225 Other property and services 1,248,114 535,021 499,400 37,205,988 32,793,180 33,456,673
Expenses 2(b) Governance (1,801,928) (1,492,461) (1,094,938) General purpose funding (1,374,483) (1,864,345) (1,670,330) Law, order, public safety (1,362,954) (1,498,838) (1,503,364) Health (906,460) (919,174) (933,172) Education and welfare (413,381) (403,502) (372,436) Community amenities (13,299,496) (6,765,261) (5,676,836) Recreation and culture (10,949,493) (11,087,455) (10,929,318) Transport (8,061,465) (9,611,202) (8,988,075) Economic services (1,600,708) (1,713,060) (1,427,742) Other property and services (1,935,092) (1,816,972) (1,620,105) (41,705,460) (37,172,270) (34,216,316) Finance Costs 2(b) Community amenities (15,062) (15,437) (20,492) Recreation and culture (14,312) (14,669) (19,380) Other property and services 0 0 (3,926) (29,374) (30,106) (43,798) (4,528,846) (4,409,196) (803,441)
Non-operating grants, subsidies and contributions 2(a) 11,054,752 6,632,766 9,869,956 Profit on disposal of assets 10(a) 12,213 63,000 45,900 (Loss) on disposal of assets 10(a) (213,249) (22,800) (441,941) Fair value adjustments to financial assets at fair value through 2,015 0 122,620 profit or loss 10,855,731 6,672,966 9,596,535
Net result for the period 6,326,885 2,263,770 8,793,094
Other comprehensive income
Items that will not be reclassified subsequently to profit or loss Changes in asset revaluation surplus 12 59,371,607 0 74,883
Total other comprehensive income for the period 59,371,607 0 74,883
Total comprehensive income for the period 65,698,492 2,263,770 8,867,977
This statement is to be read in conjunction with the accompanying notes.
| 4 SHIRE OF HARVEY STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2020
NOTE 2020 2019 $ $ CURRENT ASSETS Cash and cash equivalents 3 39,260,384 42,836,628 Trade and other receivables 6 2,263,566 2,114,480 Other financial assets 5(a) 47,421 23,211 Inventories 7 38,211 41,983 TOTAL CURRENT ASSETS 41,609,582 45,016,302
NON-CURRENT ASSETS Trade and other receivables 6 244,438 243,002 Other financial assets 5(b) 882,016 167,570 Property, plant and equipment 8 128,560,029 120,460,322 Infrastructure 9 395,831,236 330,013,468 Right of use assets 11(a) 54,181 0 TOTAL NON-CURRENT ASSETS 525,571,900 450,884,362
TOTAL ASSETS 567,181,482 495,900,664
CURRENT LIABILITIES Trade and other payables 13 7,851,400 7,923,558 Contract liabilities 14 935,573 0 Lease liabilities 15(a) 24,255 0 Borrowings 16(a) 185,457 171,025 Employee related provisions 17 2,304,908 1,908,621 TOTAL CURRENT LIABILITIES 11,301,593 10,003,204
NON-CURRENT LIABILITIES Lease liabilities 15(a) 30,724 0 Borrowings 16(a) 1,341,695 763,403 Employee related provisions 17 409,256 492,152 Other provisions 18 4,191,824 0 TOTAL NON-CURRENT LIABILITIES 5,973,499 1,255,555
TOTAL LIABILITIES 17,275,092 11,258,759
NET ASSETS 549,906,390 484,641,905
EQUITY Retained surplus 112,711,370 104,608,573 Reserves - cash/financial asset backed 4 29,276,764 31,486,684 Revaluation surplus 12 407,918,256 348,546,648 TOTAL EQUITY 549,906,390 484,641,905
This statement is to be read in conjunction with the accompanying notes.
| 5 SHIRE OF HARVEY STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2020
RESERVES CASH/FINANCIAL RETAINED ASSET REVALUATION TOTAL NOTE SURPLUS BACKED SURPLUS EQUITY $$$$
Balance as at 1 July 2018 97,950,497 29,351,666 348,471,765 475,773,928
Comprehensive income Net result for the period 8,793,094 0 0 8,793,094
Other comprehensive income 12 0 0 74,883 74,883 Total comprehensive income 8,793,094 0 74,883 8,867,977
Transfers from reserves 4 6,667,121 (6,667,121) 0 0 Transfers to reserves 4 (8,802,139) 8,802,139 0 0
Balance as at 30 June 2019 104,608,573 31,486,684 348,546,648 484,641,905
Change in accounting policy 32(b) (434,007) 0 0 (434,007) Restated total equity at 1 July 2019 104,174,566 31,486,684 348,546,648 484,207,898
Comprehensive income Net result for the period 6,326,885 0 0 6,326,885
Other comprehensive income 12 0 0 59,371,607 59,371,607 Total comprehensive income 6,326,885 0 59,371,607 65,698,492
Transfers from reserves 4 10,052,824 (10,052,824) 0 0 Transfers to reserves 4 (7,842,905) 7,842,905 0 0
Balance as at 30 June 2020 112,711,370 29,276,764 407,918,256 549,906,390
This statement is to be read in conjunction with the accompanying notes.
| 6 SHIRE OF HARVEY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2020
2020 2020 2019 NOTE Actual Budget Actual $ $$ CASH FLOWS FROM OPERATING ACTIVITIES Receipts Rates 21,928,127 20,926,453 20,729,068 Operating grants, subsidies and contributions 7,710,680 3,731,113 5,276,278 Fees and charges 6,663,933 6,944,193 6,296,660 Interest received 1,286,785 1,133,123 1,299,491 Other revenue 73,313 25,150 35,887 37,662,838 32,760,032 33,637,384 Payments Employee costs (13,524,269) (13,592,531) (12,759,657) Materials and contracts (12,360,945) (12,082,334) (7,536,230) Utility charges (936,014) (893,749) (877,556) Interest expenses (28,954) (38,471) (40,008) Insurance paid (783,615) (661,648) (654,554) Other expenditure (1,929,098) 0 (1,799,618) (29,562,895) (27,268,733) (23,667,623) Net cash provided by (used in) operating activities 19 8,099,943 5,491,299 9,969,761
CASH FLOWS FROM INVESTING ACTIVITIES Payments for financial assets at amortised cost - self supporting loans (750,000) (750,000) 0 Payments for purchase of property, plant & equipment 8(a) (11,574,657) (15,708,129) (5,563,533) Payments for construction of infrastructure 9(a) (11,235,150) (6,312,125) (11,176,230) Non-operating grants, subsidies and contributions 2(a) 11,054,752 6,632,766 9,869,956 Proceeds from financial assets at amortised cost - bonds & deposits 0 1,380,300 Proceeds from financial assets at amortised cost - self supporting loans 17(b) 13,357 36,959 22,219 Proceeds from sale of property, plant & equipment 10(a) 246,353 436,000 611,350 Net cash provided by (used in) investment activities (12,245,345) (15,664,529) (4,855,938)
CASH FLOWS FROM FINANCING ACTIVITIES Repayment of borrowings 16(b) (157,277) (171,025) (275,802) Payments for principal portion of lease liabilities 15(b) (23,565) 0 0 Proceeds from new borrowings 16(b) 750,000 750,000 0 Net cash provided by (used In) financing activities 569,158 578,975 (275,802)
Net increase (decrease) in cash held (3,576,244) (9,594,255) 4,838,021 Cash at beginning of year 42,836,628 38,668,984 37,930,445 Cash and cash equivalents at the end of the year 19 39,260,384 29,074,729 42,768,466
This statement is to be read in conjunction with the accompanying notes.
| 7 SHIRE OF HARVEY RATE SETTING STATEMENT FOR THE YEAR ENDED 30 JUNE 2020
2020 2020 2019 NOTE Actual Budget Actual $ $$ OPERATING ACTIVITIES Net current assets at start of financial year - surplus/(deficit) 28 (b) 4,298,744 3,425,000 1,945,310 4,298,744 3,425,000 1,945,310
Revenue from operating activities (excluding rates) Governance 19,945 8,891 178,481 General purpose funding 5,471,627 4,191,892 5,775,322 Law, order, public safety 448,801 468,730 624,995 Health 39,210 29,526 97,061 Education and welfare 17,362 16,175 34,120 Community amenities 7,200,522 4,299,806 4,115,398 Recreation and culture 1,782,865 2,459,981 2,330,298 Transport 288,363 136,500 127,093 Economic services 416,883 382,424 389,225 Other property and services 1,251,239 575,021 541,434 16,936,817 12,568,946 14,213,427 Expenditure from operating activities Governance (1,814,958) (1,496,261) (1,268,765) General purpose funding (1,374,483) (1,864,345) (1,670,330) Law, order, public safety (1,383,358) (1,498,838) (1,541,031) Health (906,460) (923,174) (940,254) Education and welfare (413,381) (403,502) (372,436) Community amenities (13,314,558) (6,781,698) (5,706,206) Recreation and culture (11,135,137) (11,102,124) (11,095,465) Transport (8,061,465) (9,611,202) (8,982,296) Economic services (1,600,708) (1,713,060) (1,435,238) Other property and services (1,943,575) (1,830,972) (1,684,255) (41,948,083) (37,225,177) (34,696,276)
Non-cash amounts excluded from operating activities 28(a) 12,188,007 9,893,443 8,315,540 Amount attributable to operating activities (8,524,515) (11,337,788) (10,221,999)
INVESTING ACTIVITIES Non-operating grants, subsidies and contributions 2(a) 11,054,752 6,632,766 9,869,956 Proceeds from disposal of assets 10(a) 246,353 436,000 611,350 Payments for financial assets at amortised cost - self supporting loans (750,000) 0 0 Purchase of property, plant and equipment 8(a) (11,574,657) (15,708,129) (5,563,533) Purchase and construction of infrastructure 9(a) (11,235,150) (6,312,125) (11,176,230) Amount attributable to investing activities (12,258,702) (14,951,488) (6,258,457)
FINANCING ACTIVITIES
Repayment of borrowings 16(b) (157,277) (171,025) (275,802) Proceeds from borrowings 16(c) 750,000 750,000 0 Proceeds from financial assets at amortised cost - self supporting loans 23,212 36,958 22,219 Payments for principal portion of lease liabilities 15(b) (23,565) 0 0 Transfers to reserves (restricted assets) 4 (7,842,905) (5,069,908) (8,802,139) Transfers from reserves (restricted assets) 4 10,052,824 10,456,017 6,667,121 Amount attributable to financing activities 2,802,290 6,002,042 (2,388,601)
Surplus/(deficit) before imposition of general rates (17,980,927) (20,287,234) (18,869,057) Total amount raised from general rates 27(a) 20,283,399 20,287,234 19,411,767 Surplus/(deficit) after imposition of general rates 28(b) 2,302,472 (0) 542,710
This statement is to be read in conjunction with the accompanying notes.
| 8 SHIRE OF HARVEY INDEX OF NOTES TO THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
Note 1 Basis of Preparation 10 Note 2 Revenue and Expenses 11 Note 3 Cash and Cash Equivalents 16 Note 4 Reserves - Cash backed 17 Note 5 Other Financial Assets 19 Note 6 Trade and Other Receivables 20 Note 7 Inventories 21 Note 8 Property, Plant and Equipment 22 Note 9 Infrastructure 24 Note 10 Fixed Assets 26 Note 11 Leases 29 Note 12 Revaluation Surplus 30 Note 13 Trade and Other Payables 31 Note 14 Contract Liabilities 32 Note 15 Lease Liabilities 33 Note 16 Information on Borrowings 34 Note 17 Employee Provisions 36 Note 18 Other Provisions 37 Note 19 Contingent Liabilities 38 Note 20 Notes to the Statement of Cash Flows 39 Note 21 Total Assets Classified by Function and Activity 40 Note 22 Commitments 41 Note 23 Related Party Transactions 42 Note 24 Investment in Associates 44 Note 25 Major Land Transactions 45 Note 26 Trading Undertakings and Major Trading Undertakings 45 Note 27 Rating Information 46 Note 28 Rate Setting Statement Information 50 Note 29 Financial Risk Management 51 Note 30 Events occuring after the end of the Reporting Period 54 Note 31 Initial Application of Australian Accounting Standards 55 Note 32 Change in Accounting Policies 57 Note 33 Trust Funds 58 Note 34 Other Significant Accounting Policies 59 Note 35 Activites/Programs 60 Note 36 Financial Ratios 61
| 9 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
1. BASIS OF PREPARATION
The financial report comprises general purpose financial Accounting policies which have been adopted in the statements which have been prepared in accordance with preparation of this financial report have been consistently Australian Accounting Standards (as they apply to local applied unless stated otherwise. Except for cash flow and governments and not-for-profit entities) and Interpretations rate setting information, the report has been prepared on of the Australian Accounting Standards Board, and the Local the accrual basis and is based on historical costs, modified, Government Act 1995 and accompanying regulations. where applicable, by the measurement at fair value of selected non-current assets, financial assets and liabilities. AMENDMENTS TO LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996 NEW ACCOUNTING STANDARDS FOR APPLICATION IN The Local Government (Financial Management) Regulations FUTURE YEARS 1996 take precedence over Australian Accounting Standards. On 1 July 2020 the following new accounting standards are to Prior to 1 July 2019, Financial Management Regulation 16 be adopted: arbitrarily prohibited a local government from recognising as - AASB 1059 Service Concession Arrangements: Grantors assets Crown land that is a public thoroughfare, i.e. land - AASB 2018-7 Amendments to Australian Accounting under roads, and land not owned by but under the control or Standards - Materiality management of the local government, unless it is a golf course, showground, racecourse or recreational facility of State or AASB 1059 Service Concession Arrangements: Grantors is regional significance. Consequently, some assets pertaining not expected to impact the financial report. to vested land, including land under roads acquired on or after 1 July 2008, were not recognised in previous financial Specific impacts of AASB 2018-7 Amendments to Australian reports of the Shire. This was not in accordance with the Accounting Standards - Materiality, have not been identified. requirements of AASB 1051 Land Under Roads paragraph 15 and AASB 116 Property, Plant and Equipment paragraph 7. CRITICAL ACCOUNTING ESTIMATES The preparation of a financial report in conformity with From 1 July 2019, the Shire has applied AASB 16 Leases Australian Accounting Standards requires management to which requires leases to be included by lessees in the make judgements, estimates and assumptions that effect the statement of financial position. Also, the Local Government application of policies and reported amounts of assets and (Financial Management) Regulations 1996 have been amended liabilities, income and expenses. to specify that vested land is a right-of-use asset to be measured at cost. All right-of-use assets (other than vested The estimates and associated assumptions are based on improvements) under zero cost concessionary leases are historical experience and various other factors that are measured at zero cost (i.e. not included in the statement of believed to be reasonable under the circumstances; the financial position) rather than at fair value. The exception is results of which form the basis of making the judgements vested improvements on concessionary land leases such as about carrying values of assets and liabilities that are not roads, buildings or other infrastructure which continue to be readily apparent from other sources. Actual results may differ reported at fair value, as opposed to the vested land which is from these estimates. measured at zero cost. The measurement of vested improvements at fair value is a departure from AASB 16 THE LOCAL GOVERNMENT REPORTING ENTITY which would have required the Shire to measure any All funds through which the Shire controls resources to carry vested improvements at zero cost. on its functions have been included in the financial statements forming part of this financial report. The Shire has accounted for the removal of the vested land values associated with vested land previously recognised by In the process of reporting on the local government as a single removing the land value and associated revaluation reserve as unit, all transactions and balances between those funds (for at 1 July 2019. The comparative year amounts have been example, loans and transfers between funds) have been retained as AASB 16 does not require comparatives to be eliminated. restated in the year of transition. All monies held in the Trust Fund are excluded from Therefore the departure from AASB 1051 and AASB 16 in the financial statements. A separate statement of those respect of the comparatives for the year ended 30 June 2019 monies appears at Note 13 to these financial statements. remains.
| 10 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
2. REVENUE AND EXPENSES
REVENUE RECOGNITION POLICY
Recognition of revenue is dependant on the source of revenue and the associated terms and conditions associated with each source of revenue and recognised as follows: When obligations typically Returns/Refunds/ Determination of Allocating Timing of revenue Revenue Category Nature of goods and services satisfied Payment terms Warranties transaction price transaction price recognition
Rates General Rates Over time Payment dates None Adopted by council When taxable When rates notice is adopted by Council annually event occurs issued during the year
Specified area Rates charge for specific defined purpose Over time Payment dates Reduces future Adopted by council When taxable When rates notice is rates adopted by Council Specified Area annually event occurs issued during the year Rate requirements Grant contracts Community events, minor facilities, research, Over time Fixed terms Contract Set by mutual Based on the Output method based on with customers design, planning evaluation and services transfer of funds obligation if agreement with progress of project milestones and/or based on agreed project not the customer works to match completion date matched milestones and complete performance to performance reporting obligations obligations as inputs are shared
Grants, subsidies Construction or acquisition of recognisable non- Over time Fixed terms Contract Set by mutual Based on the Output method based on or contributions financial assets to be controlled by the local transfer of funds obligation if agreement with progress of project milestones and/or for the government based on agreed project not the customer works to match completion date matched construction of milestones and complete performance to performance non-financial reporting obligations obligations as inputs are assets shared
Grants with no General appropriations and contributions with No Not applicable Not applicable Cash received On receipt of When assets are contract no reciprocal commitment obligations funds controlled commitments
Fees and Waste management collection; Use of halls Various - Payment in full in Refund in certain Some adopted by Based on timing Various - some on Charges and facilities; Gym and pool memberships; some a advance circumstances council annually, of entry to facility payment and issue of the Cemetery services, library fees, reinstatements single others are or issue of licence, others on basis and private works; Commission on licensing; point in legislated. associated rights. of provision of service or Building, planning, development and animal time, and completion of works management, having the same nature as a others licence regardless of naming. over time.
Other Revenue Rates instalment fees and sundry income Single Not applicable Not applicable Adopted by council When taxable When rates instalment including search fees point in annually event occurs notice is issued; Output time method based on provision of service
| 11 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
2. REVENUE AND EXPENSES
(a) Grant revenue Grants, subsidies and contributions are included as both operating and non-operating revenues in the Statement of Comprehensive Income: 2020 2020 2019 Actual Budget Actual $ $$ Operating grants, subsidies and contributions Governance 148,469 31,105 145,000 General purpose funding 2,864,870 2,727,000 3,251,099 Law, order, public safety 335,763 295,810 512,747 Health 650 2,600 700 Education and welfare 15,110 14,996 31,814 Community amenities 2,753,784 31,100 421,200 Recreation and culture 62,869 169,600 187,630 Transport 249,479 118,000 94,700 Economic services 102,616 102,550 102,373 Other property and services 742,151 271,500 196,868 7,275,761 3,764,261 4,944,131 Non-operating grants, subsidies and contributions Law, order, public safety 1,801,052 1,330,791 26,800 Education and welfare 1,136,405 386,405 1,387,146 Community amenities 0 94,920 225,000 Recreation and culture 1,275,611 2,291,876 2,235,163 Transport 6,501,985 2,142,774 5,993,119 Economic services 0 386,000 2,728 Other property and services 339,699 0 0 11,054,752 6,632,766 9,869,956
Total grants, subsidies and contributions 18,330,513 10,397,027 14,814,087
Fees and charges Governance 194,194 196,600 210,780 Law, order, public safety 164,329 163,300 168,989 Health 27,269 21,900 87,538 Community amenities 4,193,834 3,988,583 3,423,002 Recreation and culture 1,749,910 2,291,250 2,108,140 Transport 38,884 17,500 32,819 Economic services 295,513 265,060 265,392 6,663,933 6,944,193 6,296,660
SIGNIFICANT ACCOUNTING POLICIES Grants, subsidies and contributions Fees and Charges Operating grants, subsidies and contributions are grants, Revenue (other than service charges) from the use of facilities subsidies or contributions that are not non-operating in nature. and charges made for local government services, sewerage rates, rentals, hire charges, fee for service, photocopying Non-operating grants, subsidies and contributions are amounts charges, licences, sale of goods or information, fines, penalties received for the acquisition or construction of recognisable and administration fees. non-financial assets to be controlled by the local government.
| 12 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
2. REVENUE AND EXPENSES (Continued)
2020 2020 2019 (a) Revenue (Continued) Actual Budget Actual $ $$ Contracts with customers and transfers for recognisable non-financial assets Revenue from contracts with customers and transfers to enable the acquisition or construction of recognisable non-financial assets to be controlled by the Shire was recognised during the year for the following nature or types of goods or services:
Non-operating grants, subsidies and contributions 11,054,752 6,632,766 9,869,956 11,054,752 6,632,766 9,869,956
Revenue from contracts with customers and transfers to enable the acquisition or construction of recognisable non-financial assets to be controlled by the Shire is comprised of:
Contracts with customers included as a contract liability at the start of the period 434,007 Other revenue from performance obligations satisfied during the year 10,620,745 6,632,766 9,869,956 11,054,752 6,632,766 9,869,956
Information about receivables, contract assets and contract liabilities from contracts with customers along with financial assets and associated liabilities arising from transfers to enable the acquisition or construction of recognisable non financial assets is:
Trade and other receivables from contracts with customers 232,564 Contract liabilities from contracts with customers (935,573) 0
Impairment of assets associated with contracts with customers are detailed at note 2 (b) under 'Other expenditure'. Contract liabilities for contracts with customers primarily relate to grants with performance obligations received in advance, for which revenue is recognised over time as the performance obligations are met. Information is not provided about remaining performance obligations for contracts with customers that had an original expected duration of one year or less. Consideration from contracts with customers is included in the transaction price. Performance obligations in relation to contract liabilities from transfers for recognisable non financial assets are satisfied as project milestones are met or completion of construction or acquisition of the asset. All associated performance obligations are expected to be met over the next 12 months.
| 13 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
2. REVENUE AND EXPENSES (Continued)
2020 2020 2019 (a) Revenue (Continued) Actual Budget Actual $ $$ Revenue from statutory requirements Revenue from statutory requirements was recognised during the year for the following nature or types of goods or services:
General rates 20,283,399 20,287,234 19,411,767 Specified area rates 642,682 639,219 587,035 20,926,081 20,926,453 19,998,802
Other revenue Reimbursements and recoveries 18,549 25,150 35,887 Other 54,764 73,313 25,150 35,887
Interest earnings Interest on reserve funds 414,806 638,123 669,837 Rates instalment and penalty interest (refer Note 27(d)) 113,584 120,000 151,579 Other interest earnings 787,258 375,000 478,075 1,315,648 1,133,123 1,299,491
SIGNIFICANT ACCOUNTING POLICIES Interest earnings Interest earnings (continued) Interest income is calculated by applying the effective interest Interest income is presented as finance income where it is rate to the gross carrying amount of a financial asset except earned from financial assets that are held for cash for financial assets that subsequently become credit-impaired. management purposes. For credit-impaired financial assets the effective interest rate is applied to the net carrying amount of the financial asset (after deduction of the loss allowance).
| 14 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
2. REVENUE AND EXPENSES (Continued) 2020 2020 2019 (b) Expenses Note Actual Budget Actual $ $$ Auditors remuneration - Audit of the Annual Financial Report 43,000 50,000 19,000 - Other services 1,270 0 17,350 44,270 50,000 36,350
Interest expenses (finance costs) Borrowings 27,921 38,471 37,440 Lease liabilities 15(b) 1,918 0 0 29,839 38,471 37,440
Other expenditure Discount Allowed on Rates received 947,947 0 878,509 Elected Members Remuneration 23 325,794 0 313,864 Richardson Road Landfill Site provision 4,191,824 0 Sundry expenses 655,357 0 607,245 6,120,922 0 1,799,618
SIGNIFICANT ACCOUNTING POLICIES Other expenditure Richardson Road Landfill Site Richardson Road Landfill Site (continued) The Richardson Road Refuse site is the smaller of two refuse sites A risk-based approach has been applied by an external operated by the Shire of Harvey. The Shire intend to cease consultant in preparing a closure and post closure management landfilling operations and transition to a formalised transfer station at plan for the site, including a preliminary cost estimate the site in the coming years. Following cessation of all waste including all works required as part of the landfill closure. management related activities, the site will be rehabilitated for use as This cost includes an approximate 30% contingency on the either an open park or recreational space. figures provided. The above rehabilitation provision is to account for these potential costs.
| 15 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
3. CASH AND CASH EQUIVALENTS NOTE 2020 2019 $ $
Cash at bank and on hand 16,257,384 42,836,628 Term deposits 23,003,000 0 Total cash and cash equivalents 39,260,384 42,836,628
Restrictions The following classes of assets have restrictions imposed by regulations or other externally imposed requirements which limit or direct the purpose for which the resources may be used:
- Cash and cash equivalents 33,053,633 35,242,718 - Accrued Interest 28,182 0 33,081,815 35,242,718
The restricted assets are a result of the following specific purposes to which the assets may be used:
Reserves - cash/financial asset backed 4 27,270,227 27,486,674 Unspent grants, subsidies and contributions 4 2,006,537 29,276,764 4,000,010 31,486,684 Bonds & Deposits 3,805,051 3,756,034 Total restricted assets 33,081,815 35,242,718
SIGNIFICANT ACCOUNTING POLICIES Cash and cash equivalents Restricted assets Cash and cash equivalents include cash on hand, cash at bank, Restricted asset balances are not available for general use by deposits available on demand with banks and other short term the local government due to externally imposed restrictions. highly liquid investments with original maturities of three months Externally imposed restrictions are specified in an agreement, or less that are readily convertible to known amounts of cash contract or legislation. This applies to reserves, unspent grants, and which are subject to an insignificant risk of changes in value subsidies and contributions and unspent loans that have not been and bank overdrafts. Bank overdrafts are reported as short term fully expended in the manner specified by the contributor, borrowings in current liabilities in the statement of financial legislation or loan agreement. position.
| 16 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
2020 2020 2020 2020 2020 2020 2020 2020 2019 2019 2019 2019 Actual Actual Actual Actual Budget Budget Budget Budget Actual Actual Actual Actual Opening Transfer Transfer Closing Opening Transfer Transfer Closing Opening Transfer Transfer Closing 4. RESERVES - CASH/FINANCIAL ASSET Balance to (from) Balance Balance to (from) Balance Balance to (from) Balance $$ $$ $$ $ $ $$$$ (a) LLC Capital & Major Maintenance 714,731 172,893 (101,221) 786,403 710,357 177,759 (114,400) 773,716 588,277 176,468 (50,015) 714,731 (b) LLC Aquatic Major Maintenance 1,049,722 199,973 (31,491) 1,218,204 1,045,608 206,140 (52,000) 1,199,748 950,707 226,615 (127,599) 1,049,722 (c) LLC Gym Equipment Reserve 251,644 82,083 (206,693) 127,034 260,110 86,503 (273,000) 73,613 205,253 55,746 (9,354) 251,644 (d) HRCC Capital & Major Maintenance 422,361 107,230 (88,616) 440,975 434,730 110,868 (185,190) 360,408 368,980 110,330 (56,949) 422,361 (e) BRC Capital & Major Maintenance 183,705 13,229 196,934 182,974 14,574 197,548 168,975 14,730 0 183,705 (f) Building Reserve Major Maintenance 2,179,020 947,547 (226,520) 2,900,047 2,309,782 667,745 (447,873) 2,529,654 1,877,751 722,567 (421,297) 2,179,020 (g) District Revaluation Reserve 148,365 53,306 0 201,671 147,950 53,699 201,649 95,686 52,679 0 148,365 (h) Bridge Maintenance Reserve 249,656 74,828 (30,000) 294,484 249,552 76,239 (30,000) 295,791 23,985 225,671 0 249,656 (i) Harvey Infrastructure Reserve 1,227,518 17,961 (150,000) 1,095,479 1,222,350 30,559 (150,000) 1,102,909 1,194,090 33,428 0 1,227,518 (j) Provision for L.S.L. Reserve 772,330 163,329 (122,675) 812,984 783,889 169,597 (135,500) 817,986 773,619 171,657 (172,946) 772,330 (k) Asset Replacement - Office & Equip 417,961 56,917 (53,000) 421,878 416,370 60,409 (53,000) 423,779 367,668 50,293 0 417,961 (l) Asset Replacement - Plant & Equip 1,699,572 875,728 (1,006,049) 1,569,251 1,878,348 896,959 (1,499,000) 1,276,307 1,634,110 765,746 (700,284) 1,699,572 (m) Yarloop Heritage Precinct Reserve 67,067 1,118 68,185 66,785 1,670 68,455 65,241 1,826 0 67,067 (n) Land Acquisition Reserve 973,957 16,235 990,192 969,857 24,246 994,103 947,434 26,523 0 973,957 (o) Refuse Management Reserve 3,250,594 47,283 (413,922) 2,883,955 3,067,283 126,682 (345,002) 2,848,963 2,703,303 547,291 0 3,250,594 (p) Sullage Pit Maintenance Reserve 289,751 4,830 294,581 288,531 7,213 0 295,744 281,860 7,891 0 289,751 (q) Recreation Facilities Reserve 828,116 365,567 (244,206) 949,477 825,051 120,626 (270,000) 675,677 708,288 119,828 0 828,116 (r) Insurance Reserve 617,958 9,398 (54,165) 573,191 529,874 13,247 543,121 517,623 106,491 (6,156) 617,958 (s) Coastal Communities Reserve 1,384,149 21,498 (94,444) 1,311,203 1,458,894 36,472 (94,444) 1,400,922 1,425,164 39,897 (80,912) 1,384,149 (t) Alcoa - Yarloop Townscape Reserve 334,727 5,579 340,306 333,318 8,333 (50,000) 291,651 325,612 9,115 0 334,727 (u) Unspent Grants & Contributions Reserve 4,000,010 2,508,099 (4,501,572) 2,006,537 3,275,207 (3,275,207) 0 3,454,153 3,123,688 (2,577,831) 4,000,010 (v) Cashflow Reserve 1,970,000 1,970,000 (1,970,000) 1,970,000 1,970,000 1,970,000 (1,970,000) 1,970,000 1,970,000 1,970,000 (1,970,000) 1,970,000 (w) Yarloop Rebuild Insurance Reserve 8,453,770 128,274 (758,250) 7,823,794 8,414,727 210,368 (1,511,401) 7,113,694 8,703,887 243,660 (493,777) 8,453,770 31,486,684 7,842,905 (10,052,824) 29,276,764 30,841,547 5,069,908 (10,456,017) 25,455,438 29,351,666 8,802,139 (6,667,121) 31,486,684
All reserves are supported by cash and cash equivalents and financial assets at amortised cost and are restricted within equity as Reserves - cash/financial assets backed.
In accordance with Council resolutions or adopted budget in relation to each reserve account, the purpose for which the reserves are set aside and their anticipated date of use are as follows:
| 17 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
Anticipated Name of Reserve date of use Purpose of the reserve (a) LLC Capital & Major Maintenance ongoing Fund capital and major maintenance works of the Leschenault Leisure Centre (Dry Areas). (b) LLC Aquatic Major Maintenance ongoing Fund capital and major maintenance works of the Leschenault Leisure Centre (Wet Areas). (c) LLC Gym Equipment Reserve ongoing Replacement of gym equipment at the Leschenault Leisure Centre. (d) HRCC Capital & Major Maintenance ongoing Fund capital and major maintenance works of the Harvey Recreation and Culture Centre. (e) BRC Capital & Major Maintenance ongoing Fund capital and major maintenance works of the Binningup Recreation Centre. (f) Building Reserve Major Maintenance ongoing Fund capital and major maintenance works of the Council Buildings. (g) District Revaluation Reserve ongoing Fund whole of shire, gross rental revaluations by the Valuer General. (h) Bridge Maintenance Reserve ongoing Fund capital and major maintenance work of Council Bridges. (i) Harvey Infrastructure Reserve ongoing Funding towards development, capital and major maintenance works within the Harvey Townsite. (j) Provision for L.S.L. Reserve ongoing Fund gratuity, annual and long service leave requirements. (k) Asset Replacement - Office & Equip ongoing For the purchase of office equipment. (l) Asset Replacement - Plant & Equip ongoing For the purchase of plant and equipment. (m) Yarloop Heritage Precinct Reserve ongoing Fund Yarloop Heritage Small Grants ($1,000) program. (n) Land Acquisition Reserve ongoing Acquisition of land for either heritage, development or community purposes. (o) Refuse Management Reserve ongoing Major maintenance and rehabilitation works to refuse sites. (p) Sullage Pit Maintenance Reserve ongoing Major maintenance and rehabilitation works to the sullage pit. (q) Recreation Facilities Reserve ongoing Fund projects in relation to Reserves or structures on Reserves. (r) Insurance Reserve ongoing Fund self insurance and payment of excess insurance claims. ongoing Benefit of the Shire's coastal communities in and around the townsites of Binningup and Myalup - through the provision of infrastructure and community development (s) Coastal Communities Reserve projects. (t) Alcoa - Yarloop Townscape Reserve ongoing Funding Capital Works of the Yarloop Townscape Development. ongoing (u) Unspent Grants & Contributions Reserve Used to separate and protect prepaid or unspent grants and contributions for allocation against - intended works and services in the period of expenditure. (v) Cashflow Reserve ongoing Used as cashflow to help fund outstanding creditors or liabilities payable from 30 June until - majority of general rates cashflow received. (w) Yarloop Rebuild Insurance Reserve ongoing Fund the rebuild of the Yarloop townsite, following the fires of January 2016.
| 18 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
5. OTHER FINANCIAL ASSETS 2020 2019 $ $
(a) Current assets Financial assets at amortised cost 47,421 23,211 47,421 23,211
Other financial assets at amortised cost Self supporting loans 47,421 23,211 47,421 23,211
(b) Non-current assets Financial assets at amortised cost 757,381 44,950 Financial assets at fair value through profit and loss 124,635 122,620 882,016 167,570
Financial assets at amortised cost Self supporting loans 747,436 44,858 Deferred portion of self supporting loans 9,945 92 757,381 44,858
Financial assets at fair value through profit and loss Units in Local Government House Trust 124,635 122,620 124,635 122,620
Loans receivable from clubs/institutions have the same terms and conditions as the related borrowing disclosed in Note 16(b) as self supporting loans.
SIGNIFICANT ACCOUNTING POLICIES Other financial assets at amortised cost The Shire classifies financial assets at amortised cost if both of the following criteria are met: - the asset is held within a business model whose objective is to collect the contractual cashflows, and - the contractual terms give rise to cash flows that are solely payments of principal and interest.
Financial assets at fair value through profit and loss The Shire classifies the following financial assets at fair value through profit and loss: - debt investments which do not qualify for measurement at either amortised cost or fair value through other comprehensive income. - equity investments which the Shire has not elected to recognise fair value gains and losses through other comprehensive income.
Impairment and risk Information regarding impairment and exposure to risk can be found at Note 29.
| 19 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
6. TRADE AND OTHER RECEIVABLES 2020 2019 $ $ Current Rates receivable 1,154,969 1,004,975 Trade and other receivables 232,564 539,354 Accrued Income 876,033 557,051 Prepayments 0 13,100 2,263,566 2,114,480 Non-current Pensioner's rates and ESL deferred 244,438 243,002 244,438 243,002
SIGNIFICANT ACCOUNTING POLICIES SIGNIFICANT ACCOUNTING POLICIES (Continued) Trade and other receivables Classification and subsequent measurement Trade and other receivables include amounts due from Receivables expected to be collected within 12 months ratepayers for unpaid rates and service charges and of the end of the reporting period are classified as other amounts due from third parties for goods sold and current assets. All other receivables are classified as services performed in the ordinary course of business. non-current assets.
Trade receivables are recognised at original invoice Trade receivables are held with the objective to collect amount less any allowances for uncollectible amounts the contractual cashflows and therefore measures them (i.e. impairment). The carrying amount of net trade subsequently at amortised cost using the effective receivables is equivalent to fair value as it is due for interest rate method. settlement within 30 days. Due to the short term nature of current receivables, their Impairment and risk exposure carrying amount is considered to be the same as their Information about the impairment of trade receivables fair value. Non-current receivables are indexed to and their exposure to credit risk and interest rate risk inflation, any difference between the face value and fair can be found in Note 29. value is considered immaterial.
| 20 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
7. INVENTORIES 2020 2019 $ $ Current Fuel and materials 27,337 30,484 LLC stock on hand 10,874 11,499 38,211 41,983
The following movements in inventories occurred during the year:
Carrying amount at beginning of period 41,983 41,983 Movements of inventory (3,772) Carrying amount at end of period 38,211 41,983
SIGNIFICANT ACCOUNTING POLICIES General Inventories are measured at the lower of cost and net realisable value.
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.
| 21 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
8. PROPERTY, PLANT AND EQUIPMENT
(a) Movements in Carrying Amounts
Movement in the carrying amounts of each class of property, plant and equipment between the beginning and the end of the current financial year.
Other Other property, Total Land - Buildings - Total land Furniture property, plant and property, freehold non- Total and and Plant and plant and equipment plant and land Total land specialised buildings buildings equipment equipment equipment [describe] equipment $$$$ $ $$$$ $ Balance at 1 July 2018 27,415,343 27,415,343 85,128,435 85,128,435 112,543,778 1,115,352 5,405,647 85,119 0 119,149,896 Additions 0 3,867,382 3,867,382 3,867,382 108,345 1,587,806 5,563,533 (Disposals) 0 0 (37,710) (37,710) (37,710) (250,434) (634,128) (85,119) 0 (1,007,391) Revaluation increments / (decrements) transferred to revaluation surplus 0 0 0 74,883 74,883 Depreciation (expense) 0 (2,186,457) (2,186,457) (2,186,457) (293,272) (840,870) (3,320,599) Carrying amount at 30 June 2019 27,415,343 27,415,343 86,771,650 86,771,650 114,186,993 679,991 5,593,338 0 0 120,460,322
Comprises: Gross carrying amount at 30 June 2019 27,415,343 27,415,343 91,089,255 91,089,255 118,504,598 679,991 5,593,338 0 0 124,777,927 Accumulated depreciation at 30 June 2019 0 0 (4,317,605) (4,317,605) (4,317,605) 0 0 0 0 (4,317,605) Carrying amount at 30 June 2019 27,415,343 27,415,343 86,771,650 86,771,650 114,186,993 679,991 5,593,338 0 0 120,460,322 Additions 0 8,443,516 8,443,516 8,443,516 599,549 2,191,893 339,699 11,574,657 (Disposals) 0 0 (168,796) (168,796) (168,796) 0 (278,593) 0 0 (447,389)
Revaluation increments / (decrements) transferred to revaluation surplus 5,113,481 5,113,481 (4,794,661) (4,794,661) 318,820 318,820 Depreciation (expense) 0 (2,304,691) (2,304,691) (2,304,691) (199,587) (842,103) (3,346,381) Carrying amount at 30 June 2020 59,944,167 59,944,167 174,718,668 174,718,668 234,662,835 1,759,944 12,257,873 0 339,699 249,020,351
Comprises: Gross carrying amount at 30 June 2020 32,528,824 32,528,824 87,947,018 87,947,018 120,475,842 1,279,540 7,481,841 0 339,699 129,576,922 Accumulated depreciation at 30 June 2020 0000 0(199,587) (817,306) 0 0 (1,016,893) Carrying amount at 30 June 2020 32,528,824 32,528,824 87,947,018 87,947,018 120,475,842 1,079,953 6,664,535 0 339,699 128,560,029
| 22 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
8. PROPERTY, PLANT AND EQUIPMENT (Continued)
(b) Fair Value Measurements
Fair Value Basis of Date of Last Asset Class Hierarchy Valuation Technique Valuation Valuation Inputs Used Land and buildings
Sales Comparison Approach to Valuation market type properties and the Cost completed by Land - freehold land 2 & 3 30 June 2020 Price per m2 Approach to non-market type Australia properties. Pacific Valuers
Valuation Cost Approach using depreciated completed by Actual dimensions and unit rates derived from Buildings - non-specialised 3 30 June 2020 replacement cost Australia market evidence Pacific Valuers
Cost Approach using depreciated Management Furniture and equipment 3 30 June 2019 Price per item replacement cost Valuation
Plant and equipment Purchase costs and current condition (Level 3), Cost Approach using depreciated Management - Management valuation 2020 2 & 3 30 June 2019 residual values and remaining useful life replacement cost Valuation assessments (Level 3) inputs
Level 3 inputs are based on assumptions with regards to future values and patterns of consumption utilising current information. If the basis of these assumptions were varied, they have the potential to result in a significantly higher or lower fair value measurement.
During the period there were no changes in the valuation techniques used by the local government to determine the fair value of property, plant and equipment using either level 2 or level 3 inputs.
Following a change to Local Government (Financial Management) Regulation 17A, plant and equipment type assets (being plant and equipment and furniture and equipment) are to be measured under the cost model, rather than at fair value. This change is effective from 1 July 2019 and represents a change in accounting policy. Revaluations carried out previously were not reversed as it was deemed fair value approximates cost at the date of change.
| 23 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
9. INFRASTRUCTURE
(a) Movements in Carrying Amounts
Movement in the carrying amounts of each class of infrastructure between the beginning and the end of the current financial year.
Infrastructure - Infrastructure - Infrastructure - Infrastructure - Infrastructure - Drainage Total roads footpaths Drainage Bridges Basins/Sumps Infrastructure $$$$$$ Balance at 1 July 2018 235,956,538 19,858,370 31,239,074 33,612,804 4,055,604 324,722,390 Additions 7,533,153 1,465,241 1,341,893 584,000 251,943 11,176,230 Depreciation (expense) (3,904,249) (533,508) (593,300) (767,673) (86,422) (5,885,152) Carrying amount at 30 June 2019 239,585,442 20,790,103 31,987,667 33,429,131 4,221,125 330,013,468
Comprises: Gross carrying amount at 30 June 2019 243,480,399 21,322,943 32,580,950 34,196,804 4,307,547 335,888,643 Accumulated depreciation at 30 June 2019 (3,894,957) (532,840) (593,283) (767,673) (86,422) (5,875,175) Carrying amount at 30 June 2019 239,585,442 20,790,103 31,987,667 33,429,131 4,221,125 330,013,468
Additions 8,251,523 1,435,726 1,240,765 12,249 294,887 11,235,150 Revaluation increments / (decrements) transferred to revaluation surplus 55,530,275 3,522,512 59,052,787 Depreciation (expense) (3,044,040) (347,264) (632,913) (355,399) (90,554) (4,470,170) Carrying amount at 30 June 2020 300,323,200 21,878,565 32,595,519 36,608,493 4,425,458 395,831,235
Comprises: Gross carrying amount at 30 June 2020 303,367,243 22,759,337 33,821,730 36,963,892 4,602,435 401,514,637 Accumulated depreciation at 30 June 2020 (3,044,040) (880,772) (1,226,213) (355,399) (176,977) (5,683,401) Carrying amount at 30 June 2020 300,323,203 21,878,565 32,595,517 36,608,493 4,425,458 395,831,236
| 24 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
9. INFRASTRUCTURE (Continued)
(b) Fair Value Measurements
Fair Value Date of Last Asset Class Hierarchy Valuation Technique Basis of Valuation Valuation Inputs Used
Unit rates are based on construction cost. Unit rates Cost Approach using depreciated Infrastructure - roads 3 Management Valuation 1st July 2019 are per m2. Valuation is based on the condition replacement cost ratings supplied by Talis Consultants (2018).
Unit cost and useful life are based on report by Talis Pickup and valuation was Cost Approach using depreciated 30th June Consultants (2018). Unit rates are per m2. Valuation Infrastructure - footpaths 3 completed by Talis replacement cost 2018 is based on the condition ratings supplied by Talis Consultants Consultants Valuation is based on construction cost and Cost Approach using depreciated 30th June remaining useful life. Unit cost and useful life are Infrastructure - Drainage 3 Management Valuation replacement cost 2018 based on a report by CB Traffic Solutions (2016). Unit rates are per m and per item.
Cost Approach using depreciated Valuation completed by Actual dimensions and unit rates derived from Infrastructure - Bridges 3 1st July 2019 replacement cost Australia Pacific Valuers market evidence.
Cost Approach using depreciated Valuation was completed by 30th June Unit cost and useful life are based on report by CB Infrastructure - Drainage Basins/Sumps 3 replacement cost CB Traffic Solutions 2016 Traffic Solutions (June 2016).
Level 3 inputs are based on assumptions with regards to future values and patterns of consumption utilising current information. If the basis of these assumptions were varied, they have the potential to result in a significantly higher or lower fair value measurement.
During the period there were no changes in the valuation techniques used to determine the fair value of infrastructure using level 3 inputs.
| 25 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
10. FIXED ASSETS
SIGNIFICANT ACCOUNTING POLICIES Fixed assets AUSTRALIAN ACCOUNTING STANDARDS - INCONSISTENCY Each class of fixed assets within either plant and equipment or Land under control prior to 1 July 2019 infrastructure, is carried at cost or fair value as indicated less, In accordance with the then Local Government (Financial Management) where applicable, any accumulated depreciation and impairment Regulation 16(a)(ii),the Shire was previously required to include as an losses. asset (by 30 June 2013), vested Crown Land operated by the local government as a golf course, showground, racecourse or other Initial recognition and measurement between sporting or recreational facility of State or regional significance. mandatory revaluation dates Assets for which the fair value as at the date of acquisition is under Upon initial recognition, these assets were recorded at cost in $5,000 are not recognised as an asset in accordance with accordance with AASB 116. They were then classified as Land Financial Management Regulation 17A (5). These assets are and revalued along with other land. expensed immediately. Land under roads prior to 1 July 2019 Where multiple individual low value assets are purchased together In Western Australia, most land under roads is Crown Land, the as part of a larger asset or collectively forming a larger asset responsibility for managing which, is vested in the local government. exceeding the threshold, the individual assets are recognised as one asset and capitalised. Effective as at 1 July 2008, Council elected not to recognise any value for land under roads acquired on or before 30 June 2008. In relation to this initial measurement, cost is determined as the fair This accords with the treatment available in Australian Accounting value of the assets given as consideration plus costs incidental to Standard AASB 1051 Land Under Roads and the then Local the acquisition. For assets acquired at zero cost or otherwise Government (Financial Management) Regulation 16(a)(i) which arbitrarily significantly less than fair value, cost is determined as fair value at prohibited local governments from recognising such land as an asset. the date of acquisition. The cost of non-current assets constructed This regulation has now been deleted. by the Shire includes the cost of all materials used in construction, direct labour on the project and an appropriate proportion of variable In respect of land under roads acquired on or after 1 July 2008, as and fixed overheads. detailed above, the then Local Government (Financial Management) Regulation 16(a)(i) prohibited local governments from recognising Individual assets that are land, buildings, infrastructure and such land as an asset. investment properties acquired between initial recognition and the next revaluation of the asset class in accordance with the Whilst such treatment is inconsistent with the requirements of mandatory measurement framework, are recognised at cost AASB 1051, Local Government (Financial Management) and disclosed as being at fair value as management believes cost Regulation 4(2) provides, in the event of such an inconsistency, approximates fair value. They are subject to subsequent revaluation the Local Government (Financial Management) Regulations prevail. at the next anniversary date in accordance with the mandatory Consequently, any land under roads acquired on or after 1 July measurement framework. 2008 was not included as an asset of the Shire.
Revaluation Land under roads from 1 July 2019 The fair value of land, buildings,infrastructure and investment As a result of amendments to the Local Government (Financial properties is determined at least every five years in accordance Management) Regulations 1996, effective from 1 July 2019, vested with the regulatory framework. This includes buildings and land, including land under roads, are treated as right-of-use infrastructure items which were pre-existing improvements assets measured at zero cost. Therefore, the previous inconsistency (i.e. vested improvements) on vested land acquired by the Shire. with AASB 1051 in respect of non-recognition of land under roads acquired on or after 1 July 2008 has been removed, even though At the end of each period the valuation is reviewed and where measurement at zero cost means that land under roads is still not appropriate the fair value is updated to reflect current market included in the statement of financial position. conditions. This process is considered to be in accordance The Shire has accounted for the removal of the vested land values with Local Government (Financial Management) Regulation 17A (2) associated with vested land previously recognised by removing the which requires land, buildings, infrastructure, investment properties land value and associated revaluation reserve as at 1 July 2019. The and vested improvements to be shown at fair value. comparatives have not been restated.
Increases in the carrying amount arising on revaluation of assets Vested improvements from 1 July 2019 are credited to a revaluation surplus in equity. Decreases that offset The measurement of vested improvements at fair value in accordance previous increases of the same class of asset are recognised with Local Government (Financial Management) Regulation 17A(2)(iv) against revaluation surplus directly in equity. All other decreases is a departure from AASB 16 which would have required the Shire to are recognised in profit or loss. measure the vested improvements as part of the related right-of-use assets at zero cost.
Refer to Note 11 that details the significant accounting policies applying to leases (including right of use assets).
| 26 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
10. FIXED ASSETS
(a) Disposals of Assets
2020 2020 2020 2020 2019 2019 Actual Actual 2020 2020 Budget Budget 2020 2020 Actual Actual 2019 2019 Net Book Sale Actual Actual Net Book Sale Budget Budget Net Book Sale Actual Actual Value Proceeds Profit Loss Value Proceeds Profit Loss Value Proceeds Profit Loss $$$$ $$$$ $$$$ Buildings - non-specialised 168,796 0 (168,796) 37,710 0 0 (37,710) Furniture and equipment 250,434 0 0 (250,434) Plant and equipment 278,593 246,353 12,213 (44,453) 395,800 436,000 63,000 (22,800) 634,128 611,350 45,900 (68,678) Other property, plant and equipment 85,119 0 0 (85,119) 447,389 246,353 12,213 (213,249) 395,800 436,000 63,000 (22,800) 1,007,391 611,350 45,900 (441,941)
The following assets were disposed of during the year.
2020 2020 Actual Actual 2020 2020 Net Book Sale Actual Actual Plant and Equipment Value Proceeds Profit Loss Governance $$$$ H9083 - Holden Commodore Evoke Sedan 12,318 10,909 0 (1,409) H9012 - Isuzu MU-X 4x4 Auto Wagon 2017 Turbo Diesel 27,518 29,545 2,027 0 H9001 - 2017 Toyota Prado 2.8 GXL Turbo 45,258 33,636 0 (11,622) Law, order, public safety H9007 - 2017 Mitsubishi MQ Triton Dual Cab 2.4L Turbo Diesel Auto 21,250 21,818 568 0 H9063 - 2002 Isuzu E301 3.4 Urban FTS750 Lesch Heavy Duty Vehicle 20,404 0 0 (20,404) Health H9010 - 2017 Holden Trailblazer 4x4 LTZ Auto Turbo Diesel Wagon 22,773 25,909 3,136 0 Community amenities H9045 - 2017 Holden Trailblazer 4x4 LTZ Auto Turbo Diesel Wagon 24,506 26,898 2,392 0 H9091 - Holden 2016 Colorado LS Crew Cab 4wd 20,400 21,364 964 0 Other property and services H9077 - 2017 Holden Trailblazer 4x4 LTZ Auto Grey 24,929 26,818 1,889 0 H9052 - Holden Colorado Manual Diesel 12,400 13,636 1,236 0 H9088 - Kubota Tractor Mower 22,482 14,000 0 (8,482) H9089 - Holden Colorado 2016 Crew Cab 4x4 Auto LS White 24,355 21,818 0 (2,537) 278,593 246,353 12,213 (44,453)
Buildings - non-specialised Recreation and culture Hanks Pavillion - Harvey Recreation Grounds 119,907 0 0 (119,907) Playground - Ridley Place 19,748 0 0 (19,748) Softfall - Ridley Place 18,429 0 0 (18,429) Retaining Wall - Playground - Ridley Place 10,711 0 0 (10,711) 168,796 0 0 (168,796)
447,389 246,353 12,213 (213,249)
| 27 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
10. FIXED ASSETS
(b) Depreciation 2020 2020 2019 Actual Budget Actual $ $$ Buildings - non-specialised 2,304,691 2,235,435 2,186,456 Furniture and equipment 199,587 304,860 293,272 Plant and equipment 842,103 975,147 840,870 Infrastructure - roads 3,044,041 4,421,364 3,904,249 Infrastructure - footpaths 347,264 541,513 533,508 Infrastructure - Drainage 632,913 607,283 593,300 Infrastructure - Bridges 355,399 765,239 767,673 Infrastructure - Drainage Basins/Sumps 90,554 82,802 86,422 Right of use assets - Vehicles 24,364 0 0 7,840,916 9,933,643 9,205,750
Revision of useful lives of plant and equipment
SIGNIFICANT ACCOUNTING POLICIES Depreciation Depreciation on revaluation The depreciable amount of all fixed assets including buildings When an item of property, plant and equipment is but excluding freehold land and vested land, are depreciated revalued, any accumulated depreciation at the date of on a straight-line basis over the individual asset’s useful life the revaluation is treated in one of the following ways: from the time the asset is held ready for use. Leasehold (a) The gross carrying amount is adjusted in a manner improvements are depreciated over the shorter of either the that is consistent with the revaluation of the carrying unexpired period of the lease or the estimated useful life of amount of the asset. For example, the gross carrying the improvements. amount may be restated by reference to observable market data or it may be restated proportionately to the The assets residual values and useful lives are reviewed, and change in the carrying amount. The accumulated adjusted if appropriate, at the end of each reporting period. depreciation at the date of the revaluation is adjusted to equal the difference between the gross carrying An asset's carrying amount is written down immediately to its amount and the carrying amount of the asset after recoverable amount if the asset's carrying amount is greater taking into account accumulated impairment losses; or than its estimated recoverable amount. (b) Eliminated against the gross carrying amount of the asset and the net amount restated to the revalued Gains and losses on disposals are determined by amount of the asset. comparing proceeds with the carrying amount. These gains and losses are included in the statement of Amortisation comprehensive income in the period in which they arise. All intangible assets with a finite useful life, are amortised on a straight-line basis over the individual asset’s useful life Depreciation rates from the time the asset is held for use. Typical estimated useful lives for the different asset classes for the current and prior years are included in the table below: The residual value of intangible assets is considered to be zero and the useful life and amortisation method are Asset Class Useful life reviewed at the end of each financial year. Buildings 30 to 50 years Furniture and equipment 4 to 10 years Amortisation is included within Depreciation on non-current Plant and equipment 5 to 15 years assets in the Statement of Comprehensive Income and in Sealed roads and streets the note above. formation not depreciated pavement 50 years seal - bituminous seals 20 years - asphalt surfaces 25 years Gravel roads formation not depreciated pavement 50 years Footpaths - slab 20 years Sewerage piping 100 years Water supply piping and drainage systems 75 years Right of use (buildings) Based on the remaining lease Right of use (plant and equipment) Based on the remaining lease Intangible assets - computer software licence 5 years
| 28 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
11. LEASES
(a) Right of Use Assets
Movement in the carrying amounts of each class of right of use asset between the beginning and the end of the current financial year.
Right of use assets - Right of use assets Vehicles Total $ Carrying amount at 30 June 2019 00
Recognised on initial application of AASB 16 78,545 78,545 Restated total equity at the beginning of the financial year 78,545 78,545 Depreciation (expense) (24,364) (24,364) Carrying amount at 30 June 2020 54,181 54,181
(b) Cash outflow from leases Interest expense on lease liabilities 1,918 1,918 Lease principal expense 23,566 23,566 Total cash outflow from leases 25,484 25,484
SIGNIFICANT ACCOUNTING POLICIES Leases Right-of-use assets - valuation At inception of a contract, the Shire assesses if the Right-of-use assets are measured at cost. This contract contains or is a lease. A contract is, or means that all right-of-use assets (other than contains, a lease if the contract conveys the right vested improvements) under zero cost to control the use of an identified asset for a period concessionary leases are measured at zero of time in exchange for consideration. cost (i.e. not included in the statement of financial position). The exception is vested improvements on At the commencement date, a right-of-use asset is concessionary land leases such as roads, buildings recognised at cost and lease liability at the present or other infrastructure which are reported at value of the lease payments that are not paid at fair value. that date. The lease payments are discounted using the interest rate implicit in the lease, if that rate can Refer to Note 10 for details on the significant be readily determined. If that rate cannot be readily accounting policies applying to vested improvements. determined, the Shire uses its incremental borrowing rate. Right-of-use assets - depreciation Right-of-use assets are depreciated over the All contracts that are classified as short-term leases lease term or useful life of the underlying (i.e. a lease with a remaining term of 12 months or less) asset, whichever is the shortest. Where a and leases of low value assets are recognised as an lease transfers ownership of the underlying operating expense on a straight-line basis over the asset, or the cost of the right-of-use asset term of the lease. reflects that the Shire anticipates to exercise a purchase option, the specific asset is Leases for right-of-use assets are secured amortised over the useful life of the underlying over the asset being leased. asset.
| 29 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
12. REVALUATION SURPLUS 2020 2020 2020 Total 2020 2019 2019 2019 Total 2019 Opening Revaluation Revaluation Movement on Closing Opening Revaluation Revaluation Movement on Closing Balance Increment (Decrement) Revaluation Balance Balance Increment (Decrement) Revaluation Balance $$$$$$$$$$ Revaluation surplus - Land - freehold land 27,509,259 5,113,481 0 5,113,481 32,622,740 27,509,259 0 0 0 27,509,259 Revaluation surplus - Buildings - non-specialised 57,324,733 0 (4,794,661) (4,794,661) 52,530,072 57,324,733 0 0 0 57,324,733 Revaluation surplus - Plant and equipment 831,334 0 0 0 831,334 756,451 74,883 0 74,883 831,334 Revaluation surplus - Other property, plant and equipment 30,977 0 0 0 30,977 30,977 0 0 0 30,977 Revaluation surplus - Infrastructure - roads 186,201,428 55,530,275 0 55,530,275 241,731,703 186,201,428 0 0 0 186,201,428 Revaluation surplus - Infrastructure - footpaths 17,310,817 0 0 0 17,310,817 17,310,817 0 0 0 17,310,817 Revaluation surplus - Infrastructure - Drainage 27,951,407 0 0 0 27,951,407 27,951,407 0 0 0 27,951,407 Revaluation surplus - Infrastructure - Bridges 28,310,029 3,522,512 0 3,522,512 31,832,541 28,310,029 0 0 0 28,310,029 Revaluation surplus - Infrastructure - Drainage Basins/Sumps 3,076,664 0 0 0 3,076,664 3,076,664 0 0 0 3,076,664 348,546,648 64,166,268 (4,794,661) 59,371,607 407,918,255 348,471,765 74,883 0 74,883 348,546,648
Movements on revaluation of property, plant and equipment (including infrastructure) are not able to be reliably attributed to a program as the assets were revalued by class as provided for by AASB 116 Aus 40.1.
| 30 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
13. TRADE AND OTHER PAYABLES 2020 2019 $ $ Current Sundry creditors 2,963,163 3,218,585 Prepaid rates 856,052 653,828 Accrued salaries and wages 164,360 48,532 Bonds and deposits held 3,805,051 3,756,034 Accrued interest on long term borrowings 6,273 9,107 Accrued Liabilities 46,337 232,356 Prepaid Income 10,164 5,116 7,851,400 7,923,558
SIGNIFICANT ACCOUNTING POLICIES Trade and other payables Prepaid rates Trade and other payables represent liabilities for goods Prepaid rates are, until the taxable event has occurred and services provided to the Shire prior to the end of the (start of the next financial year), refundable at the request financial year that are unpaid and arise when the Shire of the ratepayer. Rates received in advance are initially becomes obliged to make future payments in respect recognised as a financial liability. When the taxable event of the purchase of these goods and services. occurs, the financial liability is extinguished and the Shire The amounts are unsecured, are recognised as a recognises revenue for the prepaid rates that have not been current liability and are normally paid within 30 days of refunded. recognition
| 31 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
14. CONTRACT LIABILITIES 2020 2019 $ $ Current Contract liabilities from contracts with customers 935,573 0 935,573 0
SIGNIFICANT ACCOUNTING POLICIES Contract Liabilities Contract liabilities represent the the Shire's obligation to transfer goods or services to a customer for which the Shire has received consideration from the customer.
With respect to transfers for recognisable non-financial assets, contract liabilities represent performance obligations which are not yet satisfied.
Contract liabilities are recognised as revenue when the performance obligations in the contract are satisfied.
| 32 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
15. LEASE LIABILITIES
(a) Lease Liabilities 2020 2019 $ $ Current 24,255 0 Non-current 30,724 0 54,979 0
(b) Movements in Carrying Amounts 30 June 2020 30 June 2020 30 June 2020 30 June 2020 30 June 2020 30 June 2020 30 June 2019 30 June 2019 30 June 2019 Lease Actual Actual Actual Actual Budget Budget Budget Budget Actual Actual Actual Actual
Lease Lease Lease Lease Lease Lease Lease Lease Lease Lease Lease Interest Lease Lease Principal Principal Principal Interest Principal Principal Principal Interest Principal Principal Principal Lease Interest Purpose Number Institution Rate Term 1 July 2019 Repayments Outstanding Repayments 1 July 2019 Repayments Outstanding Repayments 1 July 2018 Repayments Outstanding Repayments $$$$ $$$$ $ $ $ $ Law, order, public safety CESM Vehicle 1GUJ675 SG Fleet 3.00% 36 months 47,685 16,890 30,795 1,187 0 0 0 0 0 0 0 0 Recreation and culture HRCC Vehicle H9085 Fleet Partners 2.65% 60 months 30,859 6,675 24,184 731 0 0 0 0 0 0 0 0 78,544 23,565 54,979 1,918 0 0 0 0 0 0 0 0
| 33 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
16. INFORMATION ON BORROWINGS
(a) Borrowings 2020 2019 $ $ Current 185,457 171,025 Non-current 1,341,695 763,403 1,527,152 934,428
(b) Repayments - Borrowings 30 June 2020 30 June 2020 30 June 2020 30 June 2020 30 June 2020 30 June 2020 30 June 2020 30 June 2020 30 June 2019 30 June 2019 30 June 2019 Actual Actual Actual Actual Actual Budget Budget Budget Budget Budget Actual Actual Actual Actual Loan Interest Principal New Principal Interest Principal Principal New Principal Interest Principal Principal Principal Interest Principal Number Institution Rate 1 July 2019 Loans repayments repayments outstanding 1 July 2019 Loans repayments repayments outstanding 1 July 2018 repayments repayments outstanding Particulars $$$$$ $$$ $$ $$$$ Governance Australind Office Expansion 273 WATC 2.94% 444,237 68,744 12,559 375,493 444,237 68,744 12,559 375,493 511,003 66,766 14,536 444,237 Recreation and culture LLC Oval Development 269 WATC 5.98% 0 0 0 0 59,117 59,117 2,664 0 Leschenault Pavilion 274 WATC 2.94% 422,123 65,321 11,934 356,802 422,123 65,322 11,934 356,801 485,566 63,443 13,812 422,123 Transport Depot Workshop Construction 271 WATC 5.98% 0 0 0 0 64,257 64,257 2,896 0 866,360 0 134,065 24,493 732,295 866,360 0 134,066 24,493 732,294 1,119,943 253,583 33,908 866,360
Self Supporting Loans Education and welfare Brunswick River Cottages 278 WATC 3.05% 0 750,000 0 0 750,000 0 750,000 13,747 11,438 736,253 0000 Recreation and culture ** Harvey Golf Club - SSL 272 WATC 5.99% 24,976 0 12,120 1,317 12,856 24,976 0 12,120 1,317 12,856 36,401 11,425 2,012 24,976 ** Binningup Youth Camp - SSL 275 WATC 2.54% 7,358 0 7,358 140 0 7,358 0 7,358 140 0 14,532 7,174 324 7,358 Harvey Football Club - SSL 277 WATC 3.09% 35,735 0 3,734 1,083 32,001 35,735 0 3,734 1,083 32,001 39,355 3,620 1,196 35,735 68,069 750,000 23,212 2,540 794,857 68,069 750,000 36,959 13,978 781,110 90,288 22,219 3,532 68,069
934,429 750,000 157,277 27,033 1,527,152 934,429 750,000 171,025 38,471 1,513,404 1,210,231 275,802 37,440 934,429
* WA Treasury Corporation
Self supporting loans are financed by payments from third parties. These are shown in Note 5 as other financial assets at amortised cost. All other loan repayments were financed by general purpose revenue.
** Due to Covid these organisations requested and were granted a six month deferral of their loan repayment by Council.
| 34 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
16. INFORMATION ON BORROWINGS (Continued)
(c) New Borrowings - 2019/20 Amount Borrowed Amount (Used) Total Actual Term Interest 2020 2020 2020 2020 Interest & Balance Institution Years Rate Actual Budget Actual Budget Charges Unspent Particulars/Purpose % $ $ $ $ $$ Brunswick River Cottages WATC 20 3.05% 750,000 750,000 750,000 * WA Treasury Corporation 750,000 750,000 0 0 0 750,000
(d) Unspent Borrowings Unspent Borrowed Expended Unspent Date Balance During During Balance Borrowed 1 July 2019 Year Year 30 June 2020 Particulars $ $$ $ Brunswick River Cottages 18/05/2020 0 750,000 (750,000) 0 * WA Treasury Corporation 0 750,000 (750,000) 0
2020 2019 (e) Undrawn Borrowing Facilities $ $ Credit Standby Arrangements Loan facilities Loan facilities - current 185,457 171,025 Loan facilities - non-current 1,341,695 763,403 Lease liabilities - current 24,255 0 Lease liabilities - non-current 30,724 0 Total facilities in use at balance date 1,582,131 934,428
Unused loan facilities at balance date 00
SIGNIFICANT ACCOUNTING POLICIES Financial liabilities Borrowing costs Financial liabilities are recognised at fair value when the Shire becomes Borrowing costs are recognised as an expense when incurred except a party to the contractual provisions to the instrument. where they are directly attributable to the acquisition, construction or production of a qualifying asset. Where this is the case, they are Non-derivative financial liabilities (excluding financial guarantees) are capitalised as part of the cost of the particular asset until such time subsequently measured at amortised cost. Gains or losses are as the asset is substantially ready for its intended use or sale. recognised in profit or loss. Risk Financial liabilities are derecognised where the related obligations are Information regarding exposure to risk can be found at Note 29. discharged, cancelled or expired. The difference between the carrying amount of the financial liability extinguished or transferred to another party and the fair value of the consideration paid, including the transfer of non-cash assets or liabilities assumed, is recognised in profit or loss.
| 35 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
17. EMPLOYEE RELATED PROVISIONS
(a) Employee Related Provisions Provision for Provision for Annual Long Service Leave Leave Total $$$ Opening balance at 1 July 2019 Current provisions 1,163,252 745,369 1,908,621 Non-current provisions 492,152 492,152 1,163,252 1,237,521 2,400,773
Additional provision 139,649 173,742 313,391 Balance at 30 June 2020 1,302,901 1,411,263 2,714,164
Comprises Current 1,302,901 1,002,007 2,304,908 Non-current 409,256 409,256 1,302,901 1,411,263 2,714,164
2020 2019 Amounts are expected to be settled on the following basis: $ $ Less than 12 months after the reporting date 2,304,908 1,908,621 More than 12 months from reporting date 409,256 492,152 Expected reimbursements from other WA local governments 2,714,164 2,400,773
Timing of the payment of current leave liabilities is difficult to determine as it is dependent on future decisions of employees. Expected settlement timings are based on information obtained from employees and historical leave trends and assumes no events will occur to impact on these historical trends.
SIGNIFICANT ACCOUNTING POLICIES Employee benefits Short-term employee benefits Other long-term employee benefits (Continued) Provision is made for the Shire’s obligations for short-term rates determined by reference to market yields at the end employee benefits. Short-term employee benefits are of the reporting period on government bonds that have benefits (other than termination benefits) that are expected maturity dates that approximate the terms of the obligations. to be settled wholly before 12 months after the end of the annual reporting period in which the employees render the Any remeasurements for changes in assumptions of related service, including wages, salaries and sick leave. obligations for other long-term employee benefits are Short-term employee benefits are measured at the recognised in profit or loss in the periods in which the (undiscounted) amounts expected to be paid when the changes occur. obligation is settled. The Shire’s obligations for long-term employee benefits are The Shire’s obligations for short-term employee benefits presented as non-current provisions in its statement of such as wages, salaries and sick leave are recognised as financial position, except where the Shire does not have an a part of current trade and other payables in the statement unconditional right to defer settlement for at least 12 months of financial position. after the end of the reporting period, in which case the obligations are presented as current provisions. Other long-term employee benefits The Shire’s obligations for employees’ annual leave and long Provisions service leave entitlements are recognised as provisions Provisions are recognised when the Shire has a present in the statement of financial position. legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits Long-term employee benefits are measured at the present will result and that outflow can be reliably measured. value of the expected future payments to be made to employees. Expected future payments incorporate Provisions are measured using the best estimate of the anticipated future wage and salary levels, durations of amounts required to settle the obligation at the end of the service and employee departures and are discounted at reporting period.
| 36 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
18. OTHER PROVISIONS Provision for Rehabilitation Costs Total $$ Opening balance at 1 July 2019 Current provisions 0 0 Non-current provisions 0 0 00
Additional provision 4,191,824 4,191,824 Balance at 30 June 2020 4,191,824 4,191,824
Comprises Current 0 0 Non-current 4,191,824 4,191,824 4,191,824 4,191,824
Provision for rehabilitation costs The Richardson Road Refuse site is the smaller of two refuse sites operated by the Shire of Harvey. The Shire intend to cease landfilling operations and transition to a formalised transfer station at the site in the coming years. Following cessation of all waste management related activities, the site will be rehabilitated for use as either an open park/recreational space.
A risk-based approach has been applied by an external consultant in preparing a closure and post closure management plan for the site, including a preliminary cost estimate including all works required as part of the landfill closure. This cost includes an approximate 30% contingency on the figures provided. The above rehabilitaion provision is to account for these potential costs.
| 37 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
21. CONTINGENT LIABILITIES
There are no contingent liabilities.
| 38 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
19. NOTES TO THE STATEMENT OF CASH FLOWS
Reconciliation of Cash For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents, net of outstanding bank overdrafts. Cash at the end of the reporting period is reconciled to the related items in the Statement of Financial Position as follows:
2020 2020 2019 Actual Budget Actual $ $$
Cash and cash equivalents 39,260,384 29,074,729 42,836,628
Reconciliation of Net Cash Provided By Operating Activities to Net Result
Net result 6,326,885 2,263,770 8,793,094
Non-cash flows in Net result: Adjustments to fair value of financial assets at fair value through profit and loss (2,015) 0 (122,620) Depreciation on non-current assets 7,840,916 9,933,643 9,205,750 (Profit)/loss on sale of asset 201,036 (40,200) 396,041 Transfer from Trust To Muni 0 0 (1,380,300) Changes in assets and liabilities: (Increase)/decrease in receivables (150,522) (33,148) 90,328 (Increase)/decrease in other assets 0 22,220 (Increase)/decrease in inventories 3,772 0 (4,987) Increase/(decrease) in payables (72,158) 0 2,776,967 Increase/(decrease) in provisions 4,505,215 0 63,224 Increase/(decrease) in contract liabilities 501,566 0 0 Non-operating grants, subsidies and contributions (11,054,752) (6,632,766) (9,869,956) Net cash from operating activities 8,099,943 5,491,299 9,969,761
| 39 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
20. TOTAL ASSETS CLASSIFIED BY FUNCTION AND ACTIVITY
2020 2019 $ $
Governance 4,202,630 4,685,904 Law, order, public safety 6,056,749 3,517,503 Health 284,885 342,610 Education and welfare 9,015,672 8,139,904 Community amenities 38,437,103 32,982,671 Recreation and culture 63,252,399 66,319,122 Transport 401,514,636 335,898,621 Economic services 2,620,594 2,492,010 Other property and services 5,706,889 6,298,203 531,091,557 460,676,548
| 40 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
22. CAPITAL COMMITMENTS 2020 2019 $ $ (a) Capital Expenditure Commitments
Contracted for: - capital expenditure projects 947,451 5,759,881 - plant & equipment purchases 159,950 1,107,401 5,759,881
| 41 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
23. RELATED PARTY TRANSACTIONS
Elected Members Remuneration 2020 2020 2019 The following fees, expenses and allowances were Actual Budget Actual paid to council members and/or the President. $ $$
Meeting fees 230,419 230,829 225,601 President's allowance 44,280 44,280 43,200 Deputy President's allowance 11,070 11,070 10,800 Travelling expenses 22,020 28,000 16,713 Telecommunications allowance 18,005 18,005 17,550 325,794 332,184 313,864
Key Management Personnel (KMP) Compensation Disclosure 2020 2019 The total of remuneration paid to KMP of the Actual Actual Shire during the year are as follows: $ $
Short-term employee benefits 1,120,548 1,097,176 Post-employment benefits 110,606 122,315 Other long-term benefits 181,618 168,547 Termination benefits 4,975 56,059 1,417,747 1,444,097
Short-term employee benefits These amounts include all salary, fringe benefits and cash bonuses awarded to KMP except for details in respect to fees and benefits paid to elected members which may be found above.
Post-employment benefits These amounts are the current-year's estimated cost of providing for the Shire's superannuation contributions made during the year.
Other long-term benefits These amounts represent long service benefits accruing during the year.
Termination benefits These amounts represent termination benefits paid to KMP (Note: may or may not be applicable in any given year).
| 42 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
23. RELATED PARTY TRANSACTIONS (Continued)
Transactions with related parties
Transactions between related parties and the Shire are on normal commercial terms and conditions, no more favourable than those available to other parties, unless otherwise stated.
2020 2019 The following transactions occurred with related parties: Actual Actual $ $ Purchase of goods and services 7,353 16,216
Joint venture entities: Distributions received from joint venture entities 752,465 652,053
Amounts payable to related parties: Trade and other payables 69,253 101,886
Related Parties
The Shire's main related parties are as follows:
i. Key management personnel Any person(s) having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any elected member, are considered key management personnel.
ii. Other Related Parties The associate person of KMP was employed by the Shire under normal employement terms and conditions.
iii. Entities subject to significant influence by the Shire An entity that has the power to participate in the financial and operating policy decisions of an entity, but does not have control over those policies, is an entity which holds significant influence. Significant influence may be gained by share ownership, statute or agreement.
iv. Joint venture entities accounted for under the proportionate consolidation method The Shire has an interest in an environmental health and town planning scheme. The environmental scheme is the Bunbury Harvey Regional Council. This Council is constituted with the City of Bunbury having 89.6% equity interest and the Shire of Harvey having 10.4% equity interest. The Council consists of five voting members, two of whom are Shire of Harvey Councillors. For details in interests held in joint venture entities, refer to Note 24.
| 43 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
24. INVESTMENT IN ASSOCIATE AND JOINT ARRANGEMENTS
(a) Controlled Entity
Bunbury Harvey Regional Council The City of Bunbury and the Shire of Harvey operate the Bunbury Harvey Regional Council. The Regional Council was constituted with Bunbury having 89.6% interest and Harvey having 10.4% interest. Due to the significant rehabilitation costs expected with the post closure of the tip site, the Shire’s equity in the joint venture is not considered material and therefore does not form part of the financial statements. Distributions received from Bunbury Harvey Regional Council are disclosed within Note 22.
2020 2019 $ $ Equity in Joint Venture City of Bunbury 89.6% 7,544,148 8,185,221 Shire of Harvey 10.4% 875,659 950,070 8,419,807 9,135,291
The assets and liabilities associated with this controlled entity are:
Current assets 4,234,312 4,363,836 Non current assets 5,034,844 5,188,615 Total assets 9,269,156 9,552,451
Current liabilities 825,101 410,505 Non current liabilities 24,248 6,655 Total liabilities 849,349 417,160
Net assets 8,419,807 9,135,291
The income and expenses associated with this controlled entity are: 2020 2019 $ $ Statement of Comprehensive Income Revenue 4,525,153 3,859,351 Operating Expenses (5,233,238) (4,420,892) Net Result for the Period (708,085) (561,541)
Other Comprehensive Income Items that will not be reclassified subsequently to profit and loss Changes in Asset Revaluation Surplus 0 Total Other Comprehensive Income for the Period
Total Comprehensive Income for the Period (708,085) (561,541)
(b) Land Development Agreement
Shires of Harvey & Dardanup Joint Town Planning Scheme No.1
The Shire of Harvey and the Shire of Dardanup operate the Joint Town Planning Scheme No.1 for the purpose of (among other things) providing for the construction of roads within the scheme area and the completion in 17/18 of the bridge from Treendale to Eaton.
As a condition of subdivisional development within the scheme area, the Shire of Harvey has collected monies from developers which will continue to go towards the acquisition of land, and the construction of roads and paths.
SIGNIFICANT ACCOUNTING POLICIES Interests in joint arrangements Interests in joint arrangements (Continued) Joint arrangements represent the contractual sharing of control Joint operations represent arrangements between parties in a business venture where unanimous whereby joint operators maintain direct interests in decisions about relevant activities are required. each asset and exposure to each liability of the arrangement. The Shire’s interests in the assets, Separate joint arrangements providing joint ventures with an liabilities, revenue and expenses of joint operations interest to net assets are classified as a joint venture and are included in the respective line items of the accounted for using the equity method. The equity method of financial statements. accounting, whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the Shire’s share of net assets of the associate. In addition, the Shire’s share of the profit or loss of the associate is included in the Shire’s profit or loss.
| 44 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
25. MAJOR LAND TRANSACTIONS
The Shire did not participate in any major land transactions during the 2019/2020 financial year.
26. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS
The Shire did not participate in any trading undertakings or major trading undertakings during the 2019/2020 financial year.
| 45 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
27. RATING INFORMATION
(a) Rates 2019/20 2019/20 2019/20 2019/20 2019/20 2019/20 2019/20 2019/20 2019/20 2018/19 Number Actual Actual Actual Actual Actual Budget Budget Budget Budget Actual RATE TYPE Rate in of Rateable Rate Interim Back Total Rate Interim Back Total Total Differential general rate / general rate $ Properties Value Revenue Rates Rates Revenue Revenue Rate Rate Revenue Revenue $$$$$ $$$ $ $ Gross rental valuations Residential 0.085534 9,469 187,366,269 16,026,187 154,111 16,180,298 16,026,186 120,000 16,146,186 15,413,627 Unimproved valuations Rural 0.005188 985 53,402,492 2,751,728 2,751,728 2,751,728 2,751,728 2,669,661 Sub-Total 10,454 240,768,761 18,777,915 154,111 0 18,932,026 18,777,914 120,000 0 18,897,914 18,083,288 Minimum Minimum payment $
Gross rental valuations Residential 1,080 1,466 10,859,364 1,583,280 1,583,280 1,583,280 1,583,280 1,515,479 Unimproved valuations Rural 1,080 663 88,688,525 716,040 716,040 716,040 716,040 691,509 Sub-Total 2,129 99,547,889 2,299,320 0 0 2,299,320 2,299,320 0 0 2,299,320 2,206,988
12,583 340,316,650 21,077,235 154,111 0 21,231,346 21,077,234 120,000 0 21,197,234 20,290,276 Discounts (Note 27(c)) (947,947) (910,000) (878,509) Total amount raised from general rate 20,283,399 20,287,234 19,411,767 Specified Area Rate (Note 27(b)) 642,682 639,219 587,035 Add back Discounts (recorded as Operating Expenses) 947,947 878,509 Ex-gratia rates 3,305 3,193 Totals 21,877,333 20,926,453 20,880,504
SIGNIFICANT ACCOUNTING POLICIES Rates Control over assets acquired from rates is obtained at the commencement of the rating period.
Prepaid rates are, until the taxable event has occurred (start of the next financial year), refundable at the request of the ratepayer. Rates received in advance are initially recognised as a financial liability. When the taxable event occurs, the financial liability is extinguished and the Shire recognises revenue for the prepaid rates that have not been refunded.
| 46 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
27. RATING INFORMATION (Continued)
(b) Specified Area Rate 2019/20 2019/20 2019/20 Total 2019/20 2019/20 2019/20 2019/20 2018/19 Basis Rate 2019/20 2019/20 Interim Back Specified Area Budget Budget Budget Total Total of in Rateable Rate Rate Rate Rate Rate Back Rate Interim Rate Budget Actual Specified Area Rate Valuation $ Value Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue $$ $ $ $ $$$$ $ Kingston Landscaping 0.009252 20,024,080 188,202 188,202 185,263 185,263 179,185 Galway Green Landscaping 0.009232 7,206,670 66,635 66,635 66,532 66,532 61,483 Treendale Landscaping 0.013521 25,695,265 347,847 347,847 347,426 347,426 340,743 Treendale District Centre 0.008984 4,452,140 39,998 39,998 39,998 39,998 5,624 57,378,155 642,682 0 0 642,682 639,219 0 0 639,219 587,035
2019/20 2019/20 2019/20 2019/20 2019/20 2019/20 Actual Actual Actual Budget Budget Budget Rate Rate Reserve Rate Rate Reserve Area/properties Applied Set Aside Applied to Applied Set Aside Applied Specified Area Rate Purpose of the rate Rate Imposed to Costs to Reserve Costs to Costs to Reserve to Costs $$$ $$$
Maintaining the landscape of the All subdivided lots within common areas of Kingston to a Kingston Kingston Landscaping high standard of presentation. 185,388 2,814 185,263
Maintaining the landscape of the All subdivided lots within common areas of Galway Green Galway Green Galway Green Landscaping to a high standard of presentation. 46,175 20,460 66,532
Maintaining the landscape of the All subdivided lots within common areas of Treendale to a Treendale Treendale Landscaping high standard of presentation. 342,469 5,378 347,426
Maintaining the landscape of the All subdivided lots within common areas of the Treendale Treendale District Centre Treendale District Centre District Centre. 2,788 37,210 39,998 576,820 65,862 0 639,219 0 0
| 47 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
27. RATING INFORMATION (Continued)
(c) Discounts, Incentives, Concessions, & Write-offs
Rates Discounts
Rate or Fee 2020 2020 2019 Discount Granted Discount Actual Budget Actual Circumstances in which Discount was Granted % $ $$ General Rates 7.00% 947,947 910,000 878,509 PROMPT PAYMENT by 4pm, 6 September, 2019
Total discounts/concessions (Note 27(a)) 947,947 910,000 878,509
| 48 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
27. RATING INFORMATION (Continued)
(d) Interest Charges & Instalments
Instalment Instalment Unpaid Rates Date Plan Plan Interest Instalment Options Due Admin Charge Interest Rate Rate $%%
Option One 0.00% 10.00% Single full payment 4pm 6 September 2019 Option Two 5 0.00% 10.00% First instalment 4pm 6 September 2019 Second instalment 4pm 8 November 2019 Option Three 15 0.00% 10.00% First instalment 4pm 6 September 2019 Second instalment 4pm 8 November 2019 Third instalment 4pm 10 January 2020 Fourth instalment 4pm 13 March 2020
2020 2020 2019 Actual Budget Actual $ $$ Interest on unpaid rates 110,304 115,000 146,716 Interest on Deferred Pensioner Rates 3,280 5,000 4,863 Charges on instalment plan 54,755 59,000 57,810 168,339 179,000 209,389
| 49 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
28. RATE SETTING STATEMENT INFORMATION 2019/20 2019/20 Budget 2019/20 2018/19 (30 June 2020 (30 June 2020 (1 July 2019 (30 June 2019 Carried Carried Brought Carried Note Forward) Forward) Forward) Forward $ $$$ (a) Non-cash amounts excluded from operating activities
The following non-cash revenue or expenditure has been excluded from amounts attributable to operating activities within the Rate Setting Statement in accordance with Financial Management Regulation 32.
Adjustments to operating activities Less: Profit on asset disposals 10(a) (12,213) (63,000) (45,900) (45,900) Less: Movement in liabilities associated with restricted cash (14,498) (1,281,600) (1,281,600) Less: Fair value adjustments to financial assets at fair value through profit and loss (2,015) 0 Movement in pensioner deferred rates (non-current) (1,436) (17,450) (17,450) Movement in employee benefit provisions (non-current) (82,896) (9,421) (9,421) Movement in other provisions (non-current) 4,246,900 22,220 22,220 Add: Loss on disposal of assets 10(a) 213,249 22,800 441,941 441,941 Add: Depreciation on non-current assets 10(b) 7,840,916 9,933,643 9,205,750 9,205,750 Non cash amounts excluded from operating activities 12,188,007 9,893,443 8,315,540 8,315,540
(b) Surplus/(deficit) after imposition of general rates
The following current assets and liabilities have been excluded from the net current assets used in the Rate Setting Statement in accordance with Financial Management Regulation 32 to agree to the surplus/(deficit) after imposition of general rates.
Adjustments to net current assets Less: Reserves - cash/financial asset backed 4 (29,276,764) (27,816,127) (31,486,684) (31,486,684) * Add: Current liabilities not expected to be cleared at end of year 0 - Current portion of contract liability held in reserve 434,007 434,007 - Current portion of lease liabilities 24,255 0 0 0 - Employee benefit provisions 812,984 772,330 772,330 Total adjustments to net current assets (28,005,517) (27,816,127) (30,280,347) (30,714,354)
Net current assets used in the Rate Setting Statement Total current assets 41,609,582 31,286,520 45,016,302 45,016,302 Less: Total current liabilities (11,301,593) (3,470,393) (10,437,211) (10,003,204) Less: Total adjustments to net current assets (28,005,517) (27,816,127) (30,280,347) (30,714,354) Net current assets used in the Rate Setting Statement 2,302,472 0 4,298,744 4,298,744 *
(c) Adjustments to current assets and liabilities at 1 July 2019 on application of new accounting standards
Total current assets at 30 June 2019 45,016,302 - Contract assets 31(a) 0 Total current assets at 1 July 2019 45,016,302
Total current liabilities at 30 June 2019 (10,003,204) - Contract liabilities from contracts with customers 31(a) (434,007) Total current liabilities at 1 July 2019 (10,437,211)
* Net current assets used in the Rate Setting statement at 30/06/19 have been adjusted from $542,710 to $4,298,744. This is due to the reported Adjustment - Less Reserves - restricted cash being reported as $35,242,718. This amount included Bonds & Deposits from Note 3 of $3,756,034. The correct amount of $31,486,684 is now reported.
| 50 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
29. FINANCIAL RISK MANAGEMENT
This note explains the Shire’s exposure to financial risks and how these risks could affect the Shire’s future financial performance.
Risk Exposure arising from Measurement Management Long term borrowings at variable Sensitivity Market risk - interest rate Utilise fixed interest rate borrowings rates analysis
Cash and cash equivalents, trade Aging analysis Diversification of bank deposits, Credit risk receivables, financial assets and Credit analysis credit limits. Investment policy
Rolling cash flow Availability of committed credit lines Liquidity risk Borrowings and other liabilities forecasts and borrowing facilities
The Shire does not engage in transactions expressed in foreign currencies and is therefore not subject to foreign currency risk.
Financial risk management is carried out by the finance area under policies approved by the Council. The finance area identifies, evaluates and manages financial risks in close co-operation with the operating divisions. Council have approved the overall risk management policy and provide policies on specific areas such as investment policy.
(a) Interest rate risk
Cash and cash equivalents The Shire's main interest rate risk arises from cash and cash equivalents with variable interest rates, which exposes the Shire to cash flow interest rate risk.
Excess cash and cash equivalents are invested in fixed interest rate term deposits which do not expose the Shire to cash flow interest rate risk. Cash and cash equivalents required for working capital are held in variable interest rate accounts and non-interest bearing accounts. Carrying amounts of cash and cash equivalents at the 30 June and the weighted average interest rate across all cash and cash equivalents and term deposits held disclosed as financial assets at amortised cost are reflected in the table below.
Weighted Average Carrying Fixed Variable Non Interest Interest Rate Amounts Interest Rate Interest Rate Bearing %$ $ $ $ 2020 Cash and cash equivalents 0.17% 39,260,384 23,003,000 16,257,384 0
2019 Cash and cash equivalents 0.39% 42,836,628 0 42,836,628 0
Sensitivity Profit or loss is sensitive to higher/lower interest income from cash and cash equivalents as a result of changes in interest rates. 2020 2019 $ $ Impact of a 1% movement in interest rates on profit and loss and equity* 392,604 428,366 * Holding all other variables constant Borrowings Borrowings are subject to interest rate risk - the risk that movements in interest rates could adversely affect funding costs. The Shire manages this risk by borrowing long term and fixing the interest rate to the situation considered the most advantageous at the time of negotiation. The Shire does not consider there to be any interest rate risk in relation to borrowings. Details of interest rates applicable to each borrowing may be found at Note 16(b).
| 51 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020 29. FINANCIAL RISK MANAGEMENT (Continued)
(b) Credit risk
Trade and Other Receivables The Shire’s major receivables comprise rates annual charges and user fees and charges. The major risk associated with these receivables is credit risk – the risk that the debts may not be repaid. The Shire manages this risk by monitoring outstanding debt and employing debt recovery policies. It also encourages ratepayers to pay rates by the due date through incentives.
Credit risk on rates and annual charges is minimised by the ability of the Shire to recover these debts as a secured charge over the land, that is, the land can be sold to recover the debt. The Shire is also able to charge interest on overdue rates and annual charges at higher than market rates, which further encourages payment.
The level of outstanding receivables is reported to Council monthly and benchmarks are set and monitored for acceptable collection performance.
No expected credit loss was forecast on 1 July 2018 and 30 June 2019 for rates receivable as penalty interest applies to unpaid rates and properties associated with unpaid rates may be disposed of to recover unpaid rates.
The Shire has completed an assessment and determined no loss allowance is required for 30 June 2020. The Shire applies the AASB 9 simplified approach to measuring expected credit losses using a lifetime expected loss allowance for all trade receivables. To measure the expected credit losses, rates receivable are separated from other trade receivables due to the difference in payment terms and security for rates receivable.
The loss allowance as at 30 June 2020 and 30 June 2019 was determined as follows for trade receivables.
More than 30 More than 60 More than 90 Current days past due days past due days past due Total 30 June 2020 Trade and other receivables Expected credit loss 0.00% 0.00% 0.00% 0.00% Gross carrying amount 230,501 1,498 319 2,702 235,020 Loss allowance 0 0 0 2,456 2,456
30 June 2019 Trade and other receivables Expected credit loss 0.00% 0.00% 0.00% 0.00% Gross carrying amount 453,641 80,353 1,096 4,264 539,354
| 52 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
29. FINANCIAL RISK MANAGEMENT (Continued)
(c) Liquidity risk
Payables and borrowings Payables and borrowings are both subject to liquidity risk – that is the risk that insufficient funds may be on hand to meet payment obligations as and when they fall due. The Shire manages this risk by monitoring its cash flow requirements and liquidity levels and maintaining an adequate cash buffer. Payment terms can be extended and overdraft facilities drawn upon if required and disclosed in Note 16(e).
The contractual undiscounted cash flows of the Shire’s payables and borrowings are set out in the liquidity table below. Balances due within 12 months equal their carrying balances, as the impact of discounting is not significant.
Due Due Due Total within between after contractual Carrying 1 year 1 & 5 years 5 years cash flows values 2020 $$$$$
Payables 7,851,400 7,851,400 7,851,400 Borrowings 185,457 740,186 601,507 1,527,150 1,527,152 Contract liabilities 936,498 936,498 935,573 Lease liabilities 24,255 33,724 0 57,979 54,979 8,997,610 773,910 601,507 10,373,027 10,369,104
2019
Payables 7,923,558 7,923,558 7,923,558 Borrowings 157,278 606,164 170,897 934,339 934,428 8,080,836 606,164 170,897 8,857,897 8,857,986
| 53 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
30. EVENTS OCCURRING AFTER THE END OF THE REPORTING PERIOD
There are no events after balance date.
| 54 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
31. INITIAL APPLICATION OF AUSTRALIAN ACCOUNTING STANDARDS
During the current year, the Shire adopted all of the new and revised Australian Accounting Standards and Interpretations which were compiled, became mandatory and which were applicable to its operations.
(a) AASB 15: Revenue from Contracts with Customers
The Shire adopted AASB 15 Revenue from Contracts with Customers (issued December 2014) on 1 July 2019 resulting in changes in accounting policies. In accordance with the transition provisions AASB 15, the Shire adopted the new rules retrospectively with the cumulative effect of initially applying these rules recognised on 1 July 2019. In summary the following adjustments were made to the amounts recognised in the balance sheet at the date of initial application (1 July 2019):
AASB 118 AASB 15 carrying amount carrying amount Note 30 June 2019 Reclassification 01 July 2019 $$$
Contract liabilities - current Contract liabilities from contracts with customers 14 0 (434,007) (434,007)
Adjustment to retained surplus from adoption of AASB 15 32(b) (434,007)
The Shire adopted AASB 1058 Income for Not-for-Profit Entities (issued December 2016) on 1 July 2019 which will result in changes in accounting policies. In accordance with the transition provisions AASB 1058, the Shire adopted the new rules retrospectively with the cumulative effect of initially applying AASB 1058 recognised at 1 July 2019. Comparative information for prior reporting periods was not restated in accordance with AASB 1058 transition requirements.
In applying AASB 1058 retrospectively with the cumulative effect of initially applying the Standard on 1 July 2019 changes occurred to the following financial statement line items by application of AASB 1058 as compared to AASB 118: Revenue and AASB 1004: Contributions before the change:
Prepaid rates are, until the taxable event for the rates has occurred, refundable at the request of the ratepayer. Therefore the rates received in advance gave rise to a financial liability that is within the scope of AASB 9. On 1 July 2019 the prepaid rates were recognised as a financial asset and a related amount recognised as a financial liability and no income recognised by the Shire. When the taxable event occurred, the financial liability was extinguished and the Shire recognised income for the prepaid rates that have not been refunded.
Assets that were acquired for consideration, that were significantly less than fair value principally to enable the Shire to further its objectives, may have been measured on initial recognition under other Australian Accounting Standards at a cost that was significantly less than fair value. Such assets are not required to be remeasured at fair value.
| 55 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
31. INITIAL APPLICATION OF AUSTRALIAN ACCOUNTING STANDARDS (Continued
The table below provides details of the amount by which each financial statement line item is affected in the current reporting period by the application of this Standard as compared to AASB 118 and 1004 and related Interpretations that were in effect before the change.
2020 2020 $$ Adjustment due As reported to application of Compared to under AASB 15 AASB 15 and AASB 118 and Note and AASB 1058 AASB 1058 AASB 1004 Statement of Comprehensive Income
Revenue Rates 27(a) 21,877,333 856,052 22,733,385 Operating grants, subsidies and contributions 2(a) 7,275,761 935,573 8,211,334 Fees and charges 2(a) 6,663,933 0 6,663,933 Non-operating grants, subsidies and contributions 2(a) 11,054,752 0 11,054,752
Net result 6,326,885 1,791,625 8,118,510
Statement of Financial Position Trade and other payables 13 7,851,400 (866,216) 6,985,184 Contract liabilities 14 935,573 (935,573) 0
Net assets 549,906,390 1,801,789 551,708,179
Statement of Changes in Equity Net result 6,326,885 1,791,625 8,118,510 Retained surplus 112,711,370 1,791,625 114,502,995
Refer to Note 2(a) for new revenue recognition accounting policies as a result of the application of AASB 15 and AASB 1058.
(b) AASB 16: Leases The Shire adopted AASB 16 retrospectively from 1 July 2019 which resulted in changes in accounting policies. In accordance with the transition provisions of AASB 16, the Shire has appplied this Standard to its leases retrospectively, with the cumulative effect of initially applying AASB16 recognised on 1 July 2019. In applying AASB 16, under the specific transition provisions chosen, the Shire will not restate comparatives for prior reporting periods. Note 2020 $ Operating lease commitments at 30 June 2019 applying AAS 117 97,281 Discount applied using incremental borrowing rate (49,605) Lease liability recognised as 1 July 2019 discounted using the Shire's 15(b) 47,676 incremental borrowing rate of 2.65%
Lease liability - current 23,566 Lease liability - non-current 54,979 Right-of-use assets recognised at 1 July 2019 78,545
In applying AASB 16 for the first time, the Shire will use the following practical expedient permitted by the standard. - The exclusion of initial direct costs from the measurement of the right-of-use asset at the date of initial application.
| 56 32. CHANGE IN ACCOUNTING POLICIES
(a) Change in Accounting Policies due to regulation changes
Effective 6 November 2020, Local Government (Financial Management) Regulation 16 was deleted and Local Government (Financial Management) Regulation 17A was amended with retrospective application. The changes were effective for financial years ending on or after 30 June 2020 so are required to be applied retrospectively with cumulative effect applied initially on 1 July 2019.
In accordance with the changes, the Shire was required to remove the values attributable to certain crown land assets previously required to be recognised, as well as the associated revaluation surplus at 1 July 2019. These assets have been measured as concessionary lease right-of-use assets at zero cost in accordance with AASB 16. For further details relating to these changes, refer to Note 11.
In summary the following adjustments were made to the amounts recognised in the statement of financial position at the date of initial application (1 July 2019):
Carrying amount Carrying amount Note 30 June 2019 Reclassification 01 July 2019 $$$
Property, plant and equipment 8 120,460,322 0 120,460,322 Revaluation surplus 12 000
Also, following changes to Local Government (Financial Management) Regulation 17A, plant and equipment type assets (being plant and equipment and furniture and equipment) are to be measured under the cost model, rather than at fair value. This change is effective from 1 July 2019 and represents a change in accounting policy. Revaluations carried out previously or during the year were not reversed as it was deemed fair value approximates cost at the date of the change.
(b) Changes in equity due to change in accounting policies
The impact on the Shire's opening retained surplus due to the adoption of AASB 15 and AASB 1058 as at 1 July 2019 was as follows:
Note Adjustments 2019 $ Retained surplus - 30 June 2019 104,608,573 Adjustment to retained surplus from adoption of AASB 15 31(a) (434,007) Adjustment to retained surplus from adoption of AASB 1058 31 0 (434,007) Retained surplus - 1 July 2019 104,174,566
The impact on the Shire's opening revaluation surplus resulting from Local Government (Financial Management) Regulation 16 being deleted and the amendments to Local Government (Financial Management) Regulation 17A as at 1 July 2019 was as follows:
Note Adjustments 2019 $ Revaluation surplus - 30 June 2019 348,546,648 Adjustment to revaluation surplus from deletion of FM Reg 16 32(a) 0 Adjustment to revaluation surplus from deletion of FM Reg 17 32(a) 0 0 Revaulation surplus - 1 July 2019 348,546,648 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
33. TRUST FUNDS
Funds held at balance date which are required to be held in trust and which are not included in the financial statements are as follows:
1 July 2019 Amounts Received Amounts Paid 30 June 2020 $$ $$
East Australind Bridge Levy 4,282,907 475,651 (2,687,077) 2,071,481 Local Planning Policy No. 15.21 6,734 (6,734) 0 POS - Australind 125,237 2,401 127,638 POS - Harvey 79,855 72,537 152,392 POS Binningup 421 8 429 POS Brunswick / Roelands 932 18 950 POS Old Coast Road 97,098 1,862 98,960 Town Planning Scheme No 3 227,943 4,371 232,314 Interest (Muni ex Trust) 496,201 128,897 (625,098) 0 5,317,328 685,745 (3,318,909) 2,684,164
| 58 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
34. OTHER SIGNIFICANT ACCOUNTING POLICIES
a) Goods and services tax (GST) h) Fair value hierarchy Revenues, expenses and assets are recognised net of the amount of GST, AASB 13 requires the disclosure of fair value information by level of the fair except where the amount of GST incurred is not recoverable from the value hierarchy, which categorises fair value measurement into one of three Australian Taxation Office (ATO). possible levels based on the lowest level that an input that is significant to the measurement can be categorised into as follows: Receivables and payables are stated inclusive of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included Level 1 with receivables or payables in the statement of financial position. Measurements based on quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement Cash flows are presented on a gross basis. The GST components of cash date. flows arising from investing or financing activities which are recoverable from, or payable to, the ATO are presented as operating cash flows. Level 2 Measurements based on inputs other than quoted prices included in Level 1 b) Current and non-current classification that are observable for the asset or liability, either directly or indirectly. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the Shire’s operational cycle. In the case of Level 3 liabilities where the Shire does not have the unconditional right to defer Measurements based on unobservable inputs for the asset or liability. settlement beyond 12 months, such as vested long service leave, the liability is classified as current even if not expected to be settled within the next 12 The fair values of assets and liabilities that are not traded in an active market months. Inventories held for trading are classified as current or non-current are determined using one or more valuation techniques. These valuation based on the Shire's intentions to release for sale. techniques maximise, to the extent possible, the use of observable market data. If all significant inputs required to measure fair value are observable, the c) Rounding off figures asset or liability is included in Level 2. If one or more significant inputs are not All figures shown in this annual financial report, other than a rate in the dollar, based on observable market data, the asset or liability is included in Level 3. are rounded to the nearest dollar. Amounts are presented in Australian Dollars. Valuation techniques d) Comparative figures The Shire selects a valuation technique that is appropriate in the circumstances Where required, comparative figures have been adjusted to conform with and for which sufficient data is available to measure fair value. The availability changes in presentation for the current financial year. of sufficient and relevant data primarily depends on the specific characteristics of the asset or liability being measured. The valuation techniques selected by When the Shire applies an accounting policy retrospectively, makes a the Shire are consistent with one or more of the following valuation approaches: retrospective restatement or reclassifies items in its financial statements that has a material effect on the statement of financial position, an additional Market approach (third) statement of financial position as at the beginning of the preceding Valuation techniques that use prices and other relevant information period in addition to the minimum comparative financial statements is generated by market transactions for identical or similar assets or liabilities. presented. Income approach e) Budget comparative figures Valuation techniques that convert estimated future cash flows or income Unless otherwise stated, the budget comparative figures shown in this annual and expenses into a single discounted present value. financial report relate to the original budget estimate for the relevant item of disclosure. Cost approach Valuation techniques that reflect the current replacement cost of the service f) Superannuation capacity of an asset. The Shire contributes to a number of Superannuation Funds on behalf of employees. All funds to which the Shire contributes are defined contribution Each valuation technique requires inputs that reflect the assumptions that plans. buyers and sellers would use when pricing the asset or liability, including assumptions about risks. When selecting a valuation technique, the Shire g) Fair value of assets and liabilities gives priority to those techniques that maximise the use of observable inputs Fair value is the price that the Shire would receive to sell the asset or would and minimise the use of unobservable inputs. Inputs that are developed using have to pay to transfer a liability, in an orderly (i.e. unforced) transaction market data (such as publicly available information on actual transactions) and between independent, knowledgeable and willing market participants at the reflect the assumptions that buyers and sellers would generally use when measurement date. pricing the asset or liability are considered observable, whereas inputs for which market data is not available and therefore are developed using the best As fair value is a market-based measure, the closest equivalent observable information available about such assumptions are considered unobservable. market pricing information is used to determine fair value. Adjustments to market values may be made having regard to the characteristics of the i) Impairment of assets specific asset or liability. The fair values of assets that are not traded in an In accordance with Australian Accounting Standards the Shire's cash generating active market are determined using one or more valuation techniques. These non-specialised assets, other than inventories, are assessed at each reporting valuation techniques maximise, to the extent possible, the use of observable date to determine whether there is any indication they may be impaired. market data. Where such an indication exists, an impairment test is carried out on the To the extent possible, market information is extracted from either the asset by comparing the recoverable amount of the asset, being the higher of principal market for the asset or liability (i.e. the market with the greatest the asset's fair value less costs to sell and value in use, to the asset's volume and level of activity for the asset or liability) or, in the absence of carrying amount. such a market, the most advantageous market available to the entity at the end of the reporting period (i.e. the market that maximises the receipts from Any excess of the asset's carrying amount over its recoverable amount is the sale of the asset after taking into account transaction costs and recognised immediately in profit or loss, unless the asset is carried at a transport costs). revalued amount in accordance with another Standard (e.g. AASB 116) whereby any impairment loss of a revalued asset is treated as a revaluation For non-financial assets, the fair value measurement also takes into account decrease in accordance with that other Standard. a market participant’s ability to use the asset in its highest and best use or to sell it to another market participant that would use the asset in its highest For non-cash generating specialised assets that are measured under the and best use. revaluation model ,such as roads, drains, public buildings and the like, no annual assessment of impairment is required. Rather AASB 116.31 applies and revaluations need only be made with sufficient regulatory to ensure the carrying value does not differ materially from that which would be determined using fair value at the ends of the reporting period.
| 59 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
35. ACTIVITIES/PROGRAMS
Shire operations as disclosed in these financial statements encompass the following service orientated activities/programs.
PROGRAM NAME AND OBJECTIVES ACTIVITIES GOVERNANCE To provide a decision making process for the efficient allocation of scarce resources Members of Council, civic functions, community sail training and media costs.
GENERAL PURPOSE FUNDING To collect revenue to allow for the provision of services. Rating and general purpose grants.
LAW, ORDER, PUBLIC SAFETY To provide services to help ensure a safer community. Supervision of various local-laws, fire prevention, ranger services and animal control.
HEALTH To provide an operational framework for Assistance with operation of maternal and infant health centres, Meat and food inspection, environmental and community health. Mosquito, pests and disease outbreak prevention and control.
EDUCATION AND WELFARE To provide services to disadvantaged persons, the Assistance to aged care residences, voluntary services and Community welfare orientated elderly, children and youth. facilities
COMMUNITY AMENITIES Rubbish collection services, operation of tip, administration of the Town Planning Scheme and To provide services required by the community. maintenance of Cemeteries.
RECREATION AND CULTURE To establish and effectively manage infrastructure and resources which will help the social well-being of the Maintenance of halls, recreation and cultural facilities, sports grounds, parks, gardens, beaches community. and reserves. Operation of Libraries, Aquatic Centres, Arts Centres and Museums.
TRANSPORT To provide safe, effective and efficient transport Construction and maintenance of roads, drainage works, footpaths, parking facilities, traffic services to the community. signs, street lighting and street cleaning.
ECONOMIC SERVICES To help promote the local government and its Tourism and area promotion, rural services (weed control) and implementation of building economic well-being. controls.
OTHER PROPERTY AND SERVICES Private works, Public Works Overheads, Plant Operation Costs, Materials, Land Acquisition, To monitor and control operating accounts. Engineering Salaries and Workers Compensation.
| 60 SHIRE OF HARVEY NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2020
36. FINANCIAL RATIOS 2020 2019 2018 Actual Actual Actual
Current ratio 1.28 1.05 2.17 Asset consumption ratio 0.99 0.80 0.77 Asset renewal funding ratio 1.00 1.00 1.00 Asset sustainability ratio 1.80 1.33 1.61 Debt service cover ratio 17.05 26.07 8.71 Operating surplus ratio (0.16) (0.04) 0.04 Own source revenue coverage ratio 0.71 0.85 0.89
The above ratios are calculated as follows:
Current ratio current assets minus restricted assets current liabilities minus liabilities associated with restricted assets
Asset consumption ratio depreciated replacement costs of depreciable assets current replacement cost of depreciable assets
Asset renewal funding ratio NPV of planned capital renewal over 10 years NPV of required capital expenditure over 10 years
Asset sustainability ratio capital renewal and replacement expenditure depreciation
Debt service cover ratio annual operating surplus before interest and depreciation principal and interest
Operating surplus ratio operating revenue minus operating expenses own source operating revenue
Own source revenue coverage ratio own source operating revenue operating expense
| 61
Auditor General
INDEPENDENT AUDITOR’S REPORT
To the Councillors of the Shire of Harvey
Report on the Audit of the Financial Report
Opinion I have audited the annual financial report of the Shire of Harvey which comprises the Statement of Financial Position as at 30 June 2020, the Statement of Comprehensive Income by Nature or Type, Statement of Comprehensive Income by Program, Statement of Changes in Equity, Statement of Cash Flows and Rate Setting Statement for the year then ended, and notes comprising a summary of significant accounting policies and other explanatory information, and the Statement by the Chief Executive Officer.
In my opinion the annual financial report of the Shire of Harvey: (i) is based on proper accounts and records; and (ii) fairly represents, in all material respects, the results of the operations of the Shire for the year ended 30 June 2020 and its financial position at the end of that period in accordance with the Local Government Act 1995 (the Act) and, to the extent that they are not inconsistent with the Act, Australian Accounting Standards.
Basis for Opinion I conducted my audit in accordance with Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. I am independent of the Shire in accordance with the Auditor General Act 2006 and the relevant ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the annual financial report. I have also fulfilled my other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Emphasis of Matter – Basis of Accounting I draw attention to Notes 1 and 10 to the annual financial report, which describes the basis of accounting. The annual financial report has been prepared for the purpose of fulfilling the Shire’s annual financial reporting responsibilities under the Act. In respect of the comparatives for the previous year ended 30 June 2019, Regulation 16 of the Local Government (Financial Management) Regulations 1996 (Regulations), did not allow a local government to recognise some categories of land, including land under roads, as assets in the annual financial report. My opinion is not modified in respect of this matter.
Responsibilities of the Chief Executive Officer and Council for the Financial Report The Chief Executive Officer (CEO) of the Shire is responsible for the preparation and fair presentation of the annual financial report in accordance with the requirements of the Act, the Regulations and, to the extent that they are not inconsistent with the Act, Australian Accounting Standards. The CEO is also responsible for such internal control as the CEO determines is necessary to enable the preparation of the annual financial report that is free from material misstatement, whether due to fraud or error.
In preparing the annual financial report, the CEO is responsible for assessing the Shire’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the State Government has made decisions affecting the continued existence of the Shire.
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7th Floor Albert Facey House 469 Wellington Street Perth MAIL TO: Perth BC PO Box 8489 Perth WA 6849 TEL: 08 6557 7500 FAX: 08 6557 7600
The Council is responsible for overseeing the Shire’s financial reporting process.
Auditor’s Responsibility for the Audit of the Financial Report The objectives of my audit are to obtain reasonable assurance about whether the annual financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the annual financial report.
A further description of my responsibilities for the audit of the annual financial report is located on the Auditing and Assurance Standards Board website at https://www.auasb.gov.au/auditors_responsibilities/ar4.pdf. This includes the identification and assessment of the risk of material misstatement due to fraud arising from management override of controls. This description forms part of my auditor’s report.
Report on Other Legal and Regulatory Requirements In accordance with the Local Government (Audit) Regulations 1996 I report that: (i) In my opinion, the following material matter indicates a significant adverse trend in the financial position of the Shire: a. The Operating Surplus Ratio as reported in Note 36 of the annual financial report is below the Department of Local Government, Sport and Cultural Industries’ standard of zero for the past 2 financial years. (ii) All required information and explanations were obtained by me. (iii) All audit procedures were satisfactorily completed. (iv) In my opinion, the Asset Consumption Ratio and the Asset Renewal Funding Ratio included in the annual financial report were supported by verifiable information and reasonable assumptions.
Other Matter The annual financial report of the Shire for the year ended 30 June 2019 was audited by another auditor who expressed an unmodified opinion on that annual financial report. The financial ratios for 2018 and 2019 in Note 36 of the audited annual financial report were included in the audited annual financial report for those years.
Matters Relating to the Electronic Publication of the Audited Financial Report This auditor’s report relates to the annual financial report of the Shire of Harvey for the year ended 30 June 2020 included on the Shire’s website. The Shire’s management is responsible for the integrity of the Shire’s website. This audit does not provide assurance on the integrity of the Shire’s website. The auditor’s report refers only to the annual financial report described above. It does not provide an opinion on any other information which may have been hyperlinked to/from this annual financial report. If users of the annual financial report are concerned with the inherent risks arising from publication on a website, they are advised to refer to the hard copy of the annual audited financial report to confirm the information contained in this website version of the annual financial report.
ALOHA MORRISSEY ASSISTANT AUDITOR GENERAL FINANCIAL AUDIT Delegate of the Auditor General for Western Australia Perth, Western Australia 3 December 2020
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Summary of Financial Activities For the Year Ending 30th June 2020
INCOME EXPENSE INCOME EXPENSE Budget Budget Actual Actual
2019 - 2020 2019 - 2020
OPERATING SECTION
General Purpose Income 25,130,894 1,864,346 25,218,091 1,814,958 General Administration 43,891 1,492,461 29,572 1,374,483 Law, Order & Public Safety 475,730 1,512,338 511,421 1,383,358 Health 43,526 922,759 45,357 906,460 Welfare Services 16,175 403,502 17,362 413,381 Community Amenities 4,244,301 6,794,938 7,210,909 13,307,394 Recreation & Culture 2,668,481 11,250,938 1,958,705 11,135,137 Transport 2,380,450 16,565,127 6,918,217 14,617,209 Economic Services 436,424 1,713,060 437,942 1,600,708 Other Property & services 629,021 1,822,687 1,632,689 1,943,575 Finance & Borrowing 55,506 54,506 2,404 7,164 SUB-TOTAL 36,124,398 44,396,660 43,982,668 48,503,827
CAPITAL SECTION
General Administration 187,000 616,600 228,663 443,012 Law, Order & Public Safety 1,486,664 1,529,664 1,871,020 1,906,257 Health 81,000 83,000 37,094 37,094 Welfare 2,312,125 2,519,005 2,287,347 2,342,732 Community Services 587,000 590,000 539,486 539,487 Recreation & Culture 5,656,867 7,307,768 3,734,423 4,838,423 Economic Services 600,000 803,500 104,165 185,455 Other Property & Services 1,486,000 1,533,300 896,376 901,409 Fund Transfers 0 2,460,000 0 2,950,000 SUB-TOTAL 12,396,656 17,442,837 9,698,573 14,143,869
TOTAL INCOME & EXPENDITURE 48,521,054 61,839,497 53,681,241 62,647,696
Less Depreciation (9,933,643) (7,840,916) Less P&L on Asset Disposal (63,000) (22,800) (12,213) (213,249) Estimated Accruals to E.O.Y Surplus/(Deficit) C/Fwd 3,374,240 Surplus/(Deficit) B/Fwd 3,425,000 4,298,744
CLOSING SURPLUS / (DEFICIT) 51,883,054 51,883,054 57,967,772 57,967,772 30/06/2020 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
RATE REVENUE GENERAL RATE UV 2,751,728 2,751,728 31222 GRV 16,026,186 16,026,187 31221 MINIMUM RATE GRV - General Rate 1,583,280 1,583,280 31223 UV 716,040 716,040 31224 TOTAL MINIMUM RATES 2,299,320 2,299,320 TOTAL GEN/MIN RATE 21,077,234 21,077,235 INTERIM RATES Interim Rates 120,000 154,111 31220 SPECIFIED AREA RATES Kingston Landscaping Levies 185,263 188,202 31215 Kingston Landscaping Payments 185,263 188,202 31115 Galway Green Landscaping Levies 66,532 66,635 31218 Treendale Estate Landscaping Levies 347,426 347,847 31219 Treendale District Centre Levies 39,998 39,998 31226 TOTAL RATES INCOME 21,836,453 185,263 21,874,028 188,202
OTHER RATES ESL Levy Collections 1,222,000 1,212,570 31213 ESL Levy Collections -1,222,000 -1,212,570 31113 PLUS Non Pmnt Penalty 110,000 105,879 31203 PLUS Non Pmnt Penalty FESA 5,000 4,424 31214 PLUS Rates Instalment Fees 59,000 54,755 31211 PLUS Ex-Gratia Rates 1,000 3,305 31225 PLUS Rates Rounding 50 9 31210 LESS Merchant Facility Charges 40,000 44,954 31101 LESS Title Search Fees 7,000 2,415 31102 LESS Valuation Expenses 55,000 38,459 31103 LESS Discount Allowed 910,000 947,947 31104 LESS Rates Written Off 9,000 3,050 31106 LESS Administration Costs 658,083 589,930 31150 Plus Administration Income 8,391 16,482 31250 TOTAL RATES 22,019,894 1,864,346 22,058,883 1,814,958 FINANCIAL ASSISTANCE GRANTS General Purpose Grant 1,728,000 1,843,565 32201 Local Roads Grant 998,000 1,021,305 32202 INTEREST INCOME Municipal Invest Interest 320,000 224,839 31240 Trust Invest Interest 60,000 66,220 31241 OTHER GENERAL PURPOSE INCOME Deferred Rates Interest Grant 5,000 3,280 33201 Transfer from Cashflow Reserve 1,970,000 1,970,000 33202 Transfer to Cashflow Reserve -1,970,000 -1,970,000 33102
TOTAL GENERAL PURPOSE INCOME 25,130,894 1,864,346 25,218,091 1,814,958 30/06/2020 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Members of Council 8,891 1,492,461 17,930 1,374,483 Administration - General 35,000 0 11,642 0
TOTAL GENERAL ADMINISTRATION 43,891 1,492,461 29,572 1,374,483 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
GOVERNANCE
Operating Expenditure Attendance Fees 230,829 230,419 40102 Refreshments/Entertainment - Council 45,000 36,621 40108 Election Expenses 85,000 69,909 40111 Councillors Conferences 30,000 23,184 40112 Councillor Training 16,000 3,944 40132 Insurance Members of Council 11,960 11,512 40113 Deputy Presidential Allowance 11,070 11,070 40114 Travelling Allowance 28,000 22,020 40115 Presidential Allowance 44,280 44,280 40116 Subscriptions & Publications 42,300 36,300 40117 Presentations & Donations 10,000 12,960 40118 Members Sundry Expenses 1,000 1,492 40119 FBT Governance 7,000 2,179 40120 Sail Training Sponsorship 6,000 6,000 40121 Web Page Development 45,000 2,957 40122 4 O'Clock Report 48,000 51,046 40125 Area Meeting Costs 4,000 2,585 40126 Community Directory 8,200 8,142 40127 Communication & IT Allowance 18,005 18,005 40128 Bunbury Geographe Economic Alliance 20,000 17,364 40129 Administration ABC Expense Trans 780,817 762,495 40150
Operating Income Contribution To Conference Exp 100 245 40204 Administration ABC Income Trans 8,791 17,685 40250
TOTAL MEMBERS OF COUNCIL 8,891 1,492,461 17,930 1,374,483 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
HARVEY OFFICE EXPENSE
Operating Expenditure Admin Salaries 2,718,000 2,736,636 42701 Admin Superannuation 320,000 299,434 42107 L.S.L Payments - Harvey Admin 35,000 11,642 42702 Workers Compensation Insurance 52,000 89,749 42103 Advertising Staff Vacancies 22,000 15,129 42104 Staff Uniforms 22,000 16,827 42105 Conferences 11,000 11,836 42106 Education & Study Assistance 5,000 0 42108 Admin. Centre Maintenance 191,000 193,082 43102 Promotional & Marketing 10,000 6,860 44101 Printing & Stationery 82,000 58,927 44102 Postage 50,000 44,882 44104 Telephone/Fax Charges 22,000 30,392 44105 Equipment Maintenance 33,000 34,130 44107 Computer Maintenance & Support fees 79,500 84,273 44109 Bank Fees 26,000 17,033 44110 Software Licence Agreements 91,000 101,745 44115 Vehicle Expenses H9033 7,000 8,212 44112 Vehicle Expenses H9001 7,000 7,780 44113 Vehicle Expenses H9083 5,000 4,943 44114 Vehicle Expenses H9096 6,000 5,866 44116 Vehicle Expenses H9058 6,000 3,828 44117 Vehicle Expenses H9092 0 2,071 44119 Vehicle Expenses H9012 6,000 4,117 45113 Admin Depreciation Expense 264,364 278,240 44155 P & L On Sale Of Assets - Admin 13,500 13,030 44190 Admin Insurance 50,000 43,384 45104 Subscriptions & Publications 29,000 28,702 45105 Legal Expenses 80,000 147,722 45106 Advertising General 12,000 3,050 45107 Audit Fees 50,000 44,270 45108 Cashier Shortages 100 20 45110 Fringe Benefits Tax 78,000 90,648 45111 Travelling Expenses 250 267 45114 Sundry Expenses 5,000 2,885 45116 Staff Immunisation Influenza 1,000 2,672 45119 Consultant - General 48,000 46,488 45123 Consultant - Strategic Plan 190,000 70,195 45124 Records Expenditure Stationery - Records 4,500 2,356 45117 Computer Support & Records Management 19,000 16,602 45118
TOTAL - ADMINISTRATION GENERAL 4,651,214 4,579,925 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
AUSTRALIND OFFICE EXPENSES
Operating Expenditure Australind Salaries 334,000 322,959 46701 Australind Superannuation 38,000 36,960 46102 Australind Telephone 10,000 11,506 46103 Australind Building Maintenance 115,500 117,637 46104 Other Office Expenses Australind 500 0 46105 Australind - Stationery 5,000 4,174 46107 Australind Insurance 3,100 2,944 46109 Australind Travelling Expenses 100 0 46110 Australind Workers Comp Insurance 6,000 6,298 46111 Equipment Maintenance - Australind 10,000 10,796 46112
TOTAL - AUSTRALIND OFFICE EXPENSES 522,200 513,274 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ADMINISTRATION INCOME
Operating Income Legal Costs Recovered 60,000 131,493 45200 Sale of Ratepayer Listing in Shire 200 320 45202 Duplicating & Photocopying 200 222 45203 Sale Of Electoral Rolls & Minutes 1,000 375 45204 Rebates & Dividends 1,000 0 45205 Telephone Staff Recoups 200 112 45206 Sundry Income - Taxable 2,000 0 45207 Commission Received 195,000 193,009 45208 Sundry Income - No GST 2,000 1,219 45209 Contributions To Uniforms 2,000 1,560 45210 Transfer from LSL reserve - Admin 35,000 11,642 45211 Staff FBT Contributions 13,000 15,059 45219 Freedom Of Information Enquiry 200 268 45220 P & L On Sale Of Assets - Admin 3,000 2,027 44290
TOTAL ADMIN - GENERAL 314,800 5,173,414 357,305 5,093,199
Less Administration Expenses -5,173,414 -5,093,199 45170 Less Administration Income -279,800 -345,663 45270
AMOUNT UNDER/OVER ALLOCATED 35,000 0 11,642 0 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ADMINISTRATION FIXED ASSET REPLACEMENT
Furniture Harvey 39,000 40,024 41307 Office Reserve Transfer 38,000 38,000 41414
Furniture / Equipment Australind 30,000 40,513 41313 Office Reserve Transfer 15,000 15,000 41412
Computer Hardware/Software 213,600 163,831 41314
Fair Value - LG House Unit Trust 0 2,015 41335
Harvey Community Hub - Planning 200,000 24,596 41302
H-9001 52,000 56,475 41305 - Trade in 40,000 33,636 41402 - Trans. Plant Reserve 12,000 22,839 41415
H-9012 42,000 42,082 41308 - Trade in 26,000 29,545 41409 - Trans. Plant Reserve 16,000 12,537 41416
H-9083 40,000 37,745 41320 - Trade in 13,000 10,909 41420 - Trans. Plant Reserve 27,000 26,836 41421
H-9092 0 37,745 41324 - Trans. Plant Reserve 0 37,345 41426
TOTAL ADMIN ASSET REPLACEMENT 187,000 616,600 228,663 443,012 44012 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Fire Prevention 13,200 251,892 11,745 211,660 Fire Prevention - DFES 168,410 168,410 179,572 182,065 Animal Control 132,500 325,701 137,854 290,960 Other Law,Order,Public Safety 128,930 733,645 149,559 657,779 State Emergency Services 32,690 32,690 32,690 40,893
TOTAL LAW ORDER & PUBLIC SAFETY 475,730 1,512,338 511,421 1,383,358 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
FIRE PREVENTION
Operating Expenditure Advertising 500 496 51101 Stationery & Printing 5,000 4,564 51103 Bushfire Info Banner 2,000 905 51105 Fire Fighting 10,000 17,681 51107 Fire Prevention/Mitigation 45,000 28,746 51108 Fire Break Management - Planned 45,000 14,170 51109 Clearing Costs Recoverable 500 0 51111 Costs Recoverable 1,000 0 51120 Volunteer Fire & Rescue Track Mtce 0 107 51149 Fire Prevention Depreciation Expense 136,892 121,973 51155 P & L On Sale Of Assets - Fire Prevention 0 20,404 51190 Fire Hydrant Maint (Non DFES Areas) 1,000 1,000 51303 Fire Hydrants - New 5,000 1,614 51311
Operating Income Costs Recovered 1,000 0 51201 Fines & Penalties Bush Fires 6,000 11,177 51202 P & L On Sale Of Assets - Fire Prevention 6,200 568 51290
TOTAL FIRE PREVENTION 13,200 251,892 11,745 211,660 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
FIRE PREVENTION - DFES
Brigade Expenses Binningup - Equip Purchases 7,520 2,902 52107 - Plnt/Equip Mtce 600 407 - Vehicle Mtce 4,970 3,477 51132 - Building Mtce 1,200 90 - Cloths Access 3,490 9,274 - Utilities Rates 1,150 3,111 - Other Goods 3,040 1,024 - Insurances 400 1,906
Cookernup - Equip Purchases 3,651 5,523 52109 - Plnt/Equip Mtce 1,000 507 - Vehicle Mtce 3,060 4,646 51133 - Building Mtce 800 0 - Cloths Access 3,290 7,187 - Utilities Rates 3,000 3,845 - Other Goods 3,540 718 - Insurances 800 3,734
Harvey - Equip Purchases 2,851 1,184 52111 - Plnt/Equip Mtce 500 282 - Vehicle Mtce 4,960 3,600 51134 - Build Mtce 900 448 - Cloths Access 3,490 3,365 - Utilities Rates 1,800 1,741 - Other Goods 3,040 1,438 - Insurances 500 3,458
Leschenault - Equip Purchases 4,457 1,000 52113 - Plnt/Equip Mtce 1,200 923 - Vehicle Mtce 5,630 8,138 51135 - Build Mtce 1,000 2,053 - Cloths Access 3,519 12,832 - Utilities Rates 4,000 1,409 - Other Goods 3,540 630 - Insurances 1,500 7,239 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
Myalup - Equip Purchases 3,451 1,376 52115 - Plnt/Equip Mtce 500 326 - Vehicle Mtce 2,560 4,566 51136 - Build Mtce 700 0 - Cloths Access 3,040 4,294 - Utilities Rates 1,000 2,668 - Other Goods 3,040 840 - Insurances 500 2,151
Roelands - Equip Purchases 3,451 0 52117 - Plnt/Equip Mtce 500 241 - Vehicle Mtce 1,560 6,912 51137 - Building Mtce 1,275 300 - Cloths Access 2,790 3,895 - Utilities Rates 1,000 671 - Other Goods 2,667 887 - Insurances 500 2,494
Uduc - Equip Purchases 2,451 0 52119 - Plnt/Equip Mtce 1,000 332 - Vehicle Mtce 4,560 2,956 51138 - Building Mtce 900 0 - Cloths Access 2,990 5,049 - Utilities Rates 1,500 663 - Other Goods 3,540 630 - Insurances 600 2,781
Yarloop - Equip Purchases 4,287 1,225 52121 - Plnt/Equip Mtce 1,000 961 - Vehicle Mtce 4,560 11,229 51139 - Building Mtce 2,000 462 - Cloths Access 2,990 4,524 - Utilities Rates 2,300 6,794 - Other Goods 3,540 630 - Insurances 900 5,371 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
CFCO - Equip Purchases 0 1,416 52101 - Plnt/Equip Mtce 0 0 - Vehicle Mtce 0 0 - Building Mtce 0 0 - Cloths Access 0 0 - Utilities Rates 2,000 1,099 - Other Goods 2,823 192 - Insurances 0 0 - Plant Equip N/R 0 0
DCFCO - South - Equip Purchases 0 0 52103 - Plnt/Equip Mtce 0 0 - Vehicle Mtce 0 0 - Building Mtce 0 0 - Cloths Access 0 0 - Utilities Rates 1,972 0 - Other Goods 1,000 0 - Insurances 0 0 - Plant Equip N/R 0 0
DCFCO - North - Equip Purchases 0 0 52104 - Plnt/Equip Mtce 0 0 - Vehicle Mtce 0 0 - Building Mtce 0 0 - Cloths Access 0 0 - Utilities Rates 0 0 - Other Goods 2,972 110 - Insurances 0 0 - Plant Equip N/R 0 0
Training Co-ord - Equip Purchases 1,000 2,224 52105 - Plnt/Equip Mtce 0 0 - Vehicle Mtce 0 0 - Building Mtce 0 0 - Cloths Access 0 0 - Utilities Rates 1,622 1,041 - Other Goods 2,971 2,663 - Insurances 0 0 - Plant Equip N/R 0 0
Brigade Income DFES Recurrent Grant 168,410 179,410 51222 DFES Recoup Prior Year 0 162 51220
TOTAL FIRE PREVENTION - DFES 168,410 168,410 179,572 182,065 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ANIMAL CONTROL
Operating Expenditure Salaries Ranger 143,000 125,095 53701 Superannuation Ranger 17,000 16,345 53111 Workers Compensation Insurance 2,500 2,624 53114 Dog & Cat Pound Maintenance 2,000 1,297 53103 Trap & Collar Deposit Refunds 2,000 2,100 53105 Stationery & Printing 5,500 2,763 53106 Dog Registration Discs 1,500 1,199 53107 Stock Pound Maintenance 2,000 0 53108 Sundry Expenditure 2,500 2,712 53109 Telephone 4,500 4,037 53110 Dog Tidy Bins / Bags 4,000 5,214 53113 Vehicle Expenses H9059 8,000 9,337 53115 Advertising 500 0 53116 Dog Euthanasia 3,000 880 53119 Dog Area Signs 2,000 0 53121 Animal Control Depreciation Expense 10,701 15,105 53155
Cat Control Salaries - Ranger 95,000 83,397 53703 Superannuation Ranger 7,500 9,344 53125 Workers Comp Insurance 1,400 1,470 53126 Cat Control 8,000 5,460 53117 Cat Euthanasia 1,000 1,262 53122 Cat Registration Discs 600 400 53123 Printing & Stationery 1,000 921 53127 Advertising 500 0 53128
Operating Income Dog Pound Fees 8,000 5,528 53200 Dog Registrations 82,000 80,419 53203 Kennel Licenses 350 292 53204 Fines & Penalties Dog Act 30,000 31,989 53205 Trap & Collar Deposits Received 1,000 1,950 53207 Fees Cattle Pound 100 3,755 53208 Telephone Recoup - Rangers 50 0 53209 Sundry Income 50 238 53210 Cattle Sustenance Fee 50 0 53215 Dog Euthanasia Re-coups 100 75 53219
Cat Control Cat Registrations 10,000 12,775 53221 Fees Cat Pound 500 222 53222 Cat Sustenance Fees 100 68 53223 Cat Euthanasia Re-Coups 100 0 53224 Fines & Penalties Cat Act 100 545 53225
TOTAL ANIMAL CONTROL 132,500 325,701 137,854 290,960 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
OTHER LAW ORDER PUBLIC SAFETY
Operating Expenditure Other Law Salaries 238,000 208,491 54701 Beach Access Control / Signs 2,000 0 54115 Superannuation Rangers 25,000 25,690 54110 LSL Payments 7,000 6,708 54126 Impounding Of Vehicles 10,000 7,396 54102 Ranger Uniforms 3,000 2,333 54104 Rangers Workers Comp Insurance 4,000 4,199 54105 Legal Expenses - FER - FER 10,000 7,255 54108 Legal Expenses - Other 2,000 10,721 54127 Telephone 4,500 3,186 54109 Community Safety & Crime Prevention 20,000 315 54112 Advertising Other Law 1,000 634 54113 Other Law Admin Expense ABC Trans 192,175 192,110 54150 Other Law Depreciation Expense 37,320 17,366 54155 Vehicle Expenses H9084 8,000 8,042 55101 Vehicle Expenses H9007 9,000 9,635 55102 Vehicle Expenses - New Ranger 8,000 0 55106
Operating Income Legal Costs Recouped 3,500 2,358 54202 Fines/PenaltiesOther 2,000 275 54203 Fines Admin Fees 1,000 920 54204 Fees for Impounded Vehicles 12,000 7,523 54205 DFES Administration Contribution 10,500 9,990 54209 Fines & Penalties - Parking 11,000 8,843 54212 LSL Reserve Transfer 7,000 6,708 54226 Other Law Admin Income ABC Trans 3,370 5,474 54250 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account COMMUNITY EMERGENCY MANAGEMENT SERVICES Operating Expenses
CEMO Salaries 92,000 89,114 54703 CEMO - DFES O/Time 10,000 16,865 54704 Superannuation - CEMO 12,000 6,931 54117 Workers Comp Insurance 1,850 1,942 54118 Protective Clothing / Uniforms 100 0 54119 Communication Expenses 500 399 54120 Printing & Stationery 100 0 54121 Advertising 100 0 54122 CEMO other Expenses 5,000 4,678 54123 Vehicle Operating Expenses 30,000 33,226 54124 Conferences / Training 1,000 544 54125
Operating Income DFES - CEMO Contribution 78,560 107,469 54213
TOTAL LAW, ORDER, PUBLIC SAFETY 128,930 733,645 149,559 657,779 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
STATE EMERGENCY SERVICES
Operating Expenditure Australind - Equip Purchases 5,168 13,197 56101 - Plnt/Equip Mtce 2,641 644 - Vehicle Mtce 4,160 4,560 55103 - Build & Land Mtce 2,436 0 - Utilities Rates 2,705 4,521 - Other Goods 2,705 27 - Insurance 450 551
Harvey - Equip Purchases 2,286 3,215 56103 - Plnt/Equip Mtce 1,529 704 - Vehicle Mtce 3,000 8,553 55104 - Building Mtce 300 448 - Utilities Rates 3,000 3,887 - Other Goods 1,910 0 - Insurance 400 587
Operating Income DFES Recurrent Grant 32,690 32,690 56201
TOTAL STATE EMERGENCY SERVICES 32,690 32,690 32,690 40,893 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
LAW, ORDER & PUBLIC SAFETY FIXED ASSET REPLACEMENT
Ranger Equipment 18,000 15,150 51306
H-9007 45,000 39,599 54301 - Trade in 27,000 21,818 54407 - Trans Plant Reserve 18,000 17,781 54406
Plant Purchased H90xx - New Ranger 45,000 0 54307 - Trans Plant Reserve 45,000 0 54411
New Pods for Ranger Vehicles x 2 32,000 15,199 54304 - Trans Plant Reserve 32,000 15,199 54306
Gifted Asset - Fire Truck 0 481,261 51348 Gifted Assets - Fire Engine (DFES) 0 481,261 51450
Binningup Fire Brigade Construction 398,587 413,094 51341 - DFES Contribution 389,739 404,130 51342 - Building Reserve Transfer 8,848 8,964 51408
Australind SES Construction 966,077 921,867 51343 - DFES Contribution 941,052 915,661 54344 - Building Reserve Transfer 25,025 6,206 51408
Binningup BFB Facilities 25,000 20,087 51345
TOTAL LAW & ORDER ASSET REPLACEMENT 1,486,664 1,529,664 1,871,020 1,906,257 44012 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Maternal & Infant Health 0 19,000 0 13,685 Administration & Inspection 43,526 856,195 45,357 843,756 Pest Control 0 47,564 0 49,019
TOTAL HEALTH 43,526 922,759 45,357 906,460 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
MATERNAL AND INFANT HEALTH
Operating Expenditure Brunswick Infant Health Clinic Maintenance 9,000 6,774 71105 Riverlinks Infant Health Clinic Maintenance 10,000 6,910 71106
TOTAL MATERNITY & INFANT HEALTH 0 19,000 0 13,685 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
HEALTH ADMINISTRATION
Operating Expenditure Health Salaries 355,000 373,494 73701 L.S.L Payments - Health 14,000 6,147 73717 Relief Staff Salaries 10,000 16,611 73117 Health Superannuation 49,000 49,413 73104 Superannuation - Cleaners 16,000 19,754 73109 Workers Comp - Cleaners 300 315 73118 Food Programme - I'm Alert 1,000 500 73101 Vehicle Expenses H9011 6,000 5,217 73102 Vehicle Expenses H9010 8,000 5,522 73103 Vehicle Expenses - H20901 5,000 4,672 73119 Vehicle Expenses - H20907 5,000 2,998 73126 Health Workers' Compensation 7,100 7,453 73105 Advertising 1,000 1,408 73106 Stationery & Printing 2,000 911 73108 Telephone 5,000 2,093 73110 Insurance 14,300 14,010 73111 Legal Expenses 5,000 2,451 73112 Environmental Health Hazards 1,000 0 73113 Water & Asbestos Sampling 2,000 375 73114 Food Sampling 7,000 6,578 73115 Disposal of Waste 1,000 279 73116 Sundry Expenditure 5,500 1,471 73122 Drum Muster 3,000 0 73124 Asbestos Removal 25,000 29,825 73125 Health Admin expense ABC Trans 279,053 274,438 73150 Health Depreciation Expense 25,357 17,824 73155 P & L On Sale Of Assets - Health 3,585 0 73190
Operating Income Telephone Staff Recoups 100 0 73201 Fines/Penalties Health Act 500 0 73202 Legal Expenses Recovered 1,000 650 73203 Health Licenses 2,100 7,034 73205 Transfer from LSL reserve - Health 14,000 6,147 73206 Food Premises Annual Surveillance Fee 19,000 20,235 73207 Caravan Annex/Roof Approval 300 0 73208 Drum Muster Recoup (no GST) 500 0 73211 Sundry Income 300 0 73213 Recoup - Environmental Health Hazards 1,000 0 73214 Health Admin Income ABC Trans 4,726 8,155 73250 P & L On Sale Of Assets - Health 0 3,136 73290
TOTAL HEALTH INSPECTION AND ADMINISTRATION 43,526 856,195 45,357 843,756 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
PREVENTIVE SERVICES - PEST CONTROL
Operating Expenditure Pest Control Salaries 27,346 32,694 74701 Pest Control Superannuation 4,000 3,087 74108 Pest Control Workers Compensation 475 499 74109 Contribution to C.L.A.G 5,000 5,000 73107 Mosquito Control 3,000 3,706 74102 Equipment / Machine Repairs 1,000 192 74105 Stable Fly contribution 2,000 0 74125 Mosquito Awareness Health Education 3,000 2,097 74106 Pest Control Depreciation Expense 1,743 1,743 74155
TOTAL PEST CONTROL 0 47,564 0 49,019 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
HEALTH FIXED ASSET REPLACEMENT
Health Equipment 2,000 0 73307
H-9010 40,000 37,094 73305 - Trade in 27,000 25,909 73405 - Plant reserve 13,000 11,185 73407
H-9011 41,000 0 73301 - Trade in 13,000 0 73401 - Plant reserve 28,000 0 73408
TOTAL HEALTH FIXED ASSET REPLACEMENT 81,000 83,000 37,094 37,094 44012 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Senior Citizens Centres 2,000 80,562 2,037 85,599 Lot 208 Youth Inc. 0 108,490 0 96,813 Other Welfare 14,175 214,450 15,325 230,968
TOTAL WELFARE 16,175 403,502 17,362 413,381 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
AGED & DISABLED - OTHER
Operating Expenditure Harvey Senior Citizens Centre 5,500 9,068 82102 Harvey Senior Citizen Insurance 2,870 2,775 82103 Bus Maintenance (H9049) 2,000 2,000 82104 Christmas Dinner Harvey 1,000 1,000 82106 Christmas Dinner - Binningup 500 500 82107 Christmas Dinner - Australind Senior Citizens 500 500 82115 Aust Senior Citz Mtce 2,500 1,692 82109 Aust Senior Citizens Insurance 3,100 2,978 82108 Brunswick River Cottages - Insurance & Maint. 3,500 4,671 82110 Morrissey Homestead - Insurance and Mtce 1,900 3,991 82111 Men's Shed Insurance 225 215 82113 Welfare Depreciation Expense 56,967 56,210 82155
Operating Income Recoup of Expenses 2,000 2,037 82202
TOTAL AGED & DISABLED 2,000 80,562 2,037 85,599 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
YOUTH
Operating Expenditure Contribution - Lot 208 Youth Project Allowance 10,000 10,000 84107 Contribution - Lot 208 Youth Centre 70,490 70,490 84108 Lot 208 Building Maintenance 4,000 2,823 84111 Outreach Program - Brunswick Res. Centre 17,000 8,500 84112 Youth Sporting Fund - State representatives 2,000 0 84113 Yarloop Kids Connect 5,000 5,000 84115
TOTAL YOUTH 0 108,490 0 96,813 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
OTHER WELFARE
Operating Expenditure Riverlinks Community Centre Grant 17,000 17,073 83102 Community House Building Maintenance 9,000 7,712 83104 Riverlinks Costs (Insurance) 6,500 6,202 83105 Welfare Admin expense ABC Trans 67,915 65,006 83150 Other welfare Depreciation Expense 114,035 134,975 83155
Operating Income RiverLinks Cont - DFACS 12,996 13,073 83207 Welfare Admin Income ABC Trans 1,180 2,252 83250
TOTAL OTHER WELFARE 14,175 214,450 15,325 230,968 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
WELFARE FIXED ASSET REPLACEMENT
Brunswick River Cottages Stage 2 1,725,720 1,621,413 83309 Brunswick River Cottages - Lease for Life Units 786,405 721,319 83310 Contribution 200,000 200,000 83405 Unspent Grant Reserve 1,175,720 1,150,942 83408 Grant Royalties for Regions 150,000 150,000 83409 Contribution Lease for Life - Brunswick River Cottages 36,405 36,405 83412 SSL Loan - Lease for Life Brunswick River Co 750,000 750,000 83413
Morrissey Homestead 6,880 0 83306
TOTAL WELFARE FIXED ASSET REPLACEMENT 2,312,125 2,519,005 2,287,347 2,342,732 44012 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Sanitation - Household 3,414,624 3,399,024 3,405,736 3,163,716 - Other 180,400 146,000 220,432 4,321,353 Sewerage 180,000 21,500 193,257 11,388 Town Planning 176,961 1,414,486 3,018,096 3,995,585 Other Community Services 246,415 1,656,928 321,942 1,665,921 Cemeteries & Crematoriums 45,900 157,000 51,447 149,431
TOTAL COMMUNITY AMENITIES 4,244,301 6,794,938 7,210,909 13,307,394 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
SANITATION - HOUSEHOLD REFUSE
Operating Expenditure Tip Passes 250,000 256,480 101101 Domestic Refuse Collection 383,000 449,377 101103 Organic Refuse Collection 680,000 584,022 101105 Recycling Collection 295,000 297,066 101104 Recycling Processing 243,000 243,972 101131 Waste Promotion/Advertising 6,000 7,640 101106 Tipping Fees - Organics 245,000 159,606 101108 Tipping Fees - Stanley Road (domestic) 284,000 219,110 101109 Richardson Tip Closure Plan 35,000 25,107 101111 Tip Rehabilitation 30,000 14,747 101112 Richardson Tip Mtce Contract 300,000 250,913 101115 Richardson Rd. Tip Cover 20,000 37,803 101116 Richardson Tip Compliance Costs 2,000 974 101118 Water Analysis 18,000 19,757 101119 Sundry Expenses 2,000 1,826 101120 Zero Waste Plan Implementation 25,000 19,737 101123 Green Waste Processing 30,000 34,552 101124 Legal Fees 5,000 8,023 101125 Waste Education 36,300 32,482 101127 Environmental Improvement Plan 10,000 4,405 101130 Waste Management & Third Bin Expenses 50,000 68,308 101129 Sanitation Admin Expense ABC Trans 369,487 339,990 101150 Sanitation Depreciation Expense 80,237 87,818 101155
Operating Income Rural Rubbish Charge ($104) 47,000 45,943 101201 Urban Rubbish Charge ($255) 3,367,624 3,310,555 101202 Additional Rubbish Service Charge 0 49,238 102201
TOTAL SANITATION - HOUSEHOLD REFUSE 3,414,624 3,399,024 3,405,736 3,163,716 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
SANITATION - OTHER
Operating Expenditure Refuse Site Maintenance 10,000 3,846 101102 Street Bin Maintenance & Cleaning 12,000 10,905 102102 Refuse Collection - Street Refuse 27,000 29,283 102104 Parks, Gardens, Reserves 5,000 4,781 102105 Bin Maintenance 12,000 13,032 102112 Replacement Refuse Bins 40,000 23,921 102113 Replacement Recycling Bins 30,000 18,070 102114 Replacement Organic Bins 5,000 24,405 102116 Asbestos Clean & Disposal 5,000 1,286 102115 Richardson Rd Landfill Rehab Provision 0 4,191,824 102150
Operating Income Industry Rubbish Charge 160,300 181,208 102202 Fines/Penalties Litter 100 5,177 102203 Sale of Kitchen Caddies & Compostable Bags 0 2,070 101210 Richardson Rd Landfill Site Fees 20,000 31,977 102206
TOTAL SANITATION - OTHER 180,400 146,000 220,432 4,321,353 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
SEWERAGE
Operating Expenditure Sullage Tip Maintenance 20,000 10,170 103104 Dep Licence / Compliance 1,500 1,218 103105
Operating Income Sullage Removal - Other (No GST) 165,000 179,945 103204 Septic Tank Fees 15,000 13,313 103205
TOTAL SEWERAGE 180,000 21,500 193,257 11,388 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
TOWN PLANNING & REGIONAL DEVELOPMENT
Operating Expenditure Town Planning Salaries 684,000 660,371 104701 L.S.L Payments - Town Planning 0 12,791 104702 Town Planning Superannuation 76,000 78,903 104703 Town Planning Workers Comp 11,500 12,072 104104 Stationery & Printing 10,000 4,534 104106 Transparencies & Maps 2,000 0 104107 Consultant's Fees 10,000 6,793 104108 Telephone 5,000 3,147 104109 Insurance 14,300 13,612 104110 Legal Expenses 45,000 59,777 104112 Advertising General 6,000 5,171 104114 Advertising Recoupable 6,000 2,056 104115 Sundry Expenditure 2,000 147 104117 Vehicle Expenses H9045 7,000 7,520 104126 Vehicle Expenses H9061 6,000 5,470 104102 Vehicle Expenses H9091 6,000 6,207 104143 Municipal Heritage Inventory 3,000 1,031 104127 Joint Scheme Costs 25,000 2,685,273 104129 Planning Title Search Fees 0 157 104137 Scheme Review 20,000 4,500 104140 Rural Property Address Project 2,000 436 104142 Town Planning Depreciation Expense 26,611 17,151 104155 Town Planning Admin Expense ABC Trans 373,075 363,202 104150 Environmental Management 74,000 45,262 104132
Operating Income Home Occupation 11,000 7,020 104201 Property Inform. Questionnaire 50,000 48,600 104202 Advertising Charges Recouped 6,000 2,056 104203 Issue of Planning Advice 100 0 104205 Legal Costs Recovered 100 0 104206 Application & Registration Fee 75,000 232,803 104208 Scheme Amendments / Recoups 3,000 14,773 104209 Transfer from LSL reserve - Town Planning 0 12,791 104210 Fines & Penalties Planning 1,000 0 104216 Recoup Joint Scheme Costs 25,000 2,685,273 104229 Environmental Management Grants & Contributions 0 455 104232 Town Planning Admin Income ABC Trans 5,761 10,969 104250 P & L on sale of Asset 0 3,356 104290 TOTAL TOWN PLANNING & REGIONAL DEVELOPMENT 176,961 1,414,486 3,018,096 3,995,585 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
OTHER COMMUNITY SERVICES
Operating Expenditure Administration ABC Trans 1,126,882 1,178,779 105150 Harvey Commonage 23,000 11,927 105100 Public Conveniences 120,000 139,784 105103 Vandalism Repair Public Conven 5,000 1,675 105106 Vandalism General 20,000 17,945 105109 Grant Expenditure 0 55,693 105113 Golden Giselles Expenditure 4,000 1,546 105116 Public Conveniences - Security 22,000 22,650 105122 Australind Baptist Church - Family Christmas Carols 1,500 1,500 105117 Harvey Primary School - Community Movie Night 1,670 1,670 105118 School Based Traineeship 7,000 10,353 105145 Project Seed Funding 5,000 3,096 105146 Disability Access 25,000 11,037 105147 Community Development Projects 5,000 4,807 105148 Harvey Resource Centre Maintenance 10,500 8,431 105151 Health & IT Building (formerly Recovery Building (HACC)) Bech 25,000 19,591 105154 Harvey Community Radio 9,000 9,000 105152 Other Community Depreciation Expense 102,694 95,943 105155 NAIDOC week Celebrations 5,000 0 105156 Reconciliation Plan Actions 10,000 0 105159 Regional Risk CoOrdinator 23,000 22,094 105157 Bus Shelters Maintenance 3,000 2,547 105104 Bus Shelters (New) 18,500 18,500 105303 COVID Community expenditure 0 3,244 105130 COVID response grants scheme 0 9,048 105180
Financing Costs Loan Principal Pmnts 68,744 0 105160 Loan Interest Pmnts 12,559 12,183 105161 Government Guarantee Levy 2,879 2,879 105162
Operating Income Other Community Admin Income ABC Trans 218,415 244,060 105250 Grant Funding 0 55,693 105213 Golden Giselles Income 5,000 1,469 105216 PTA Bus Shelter Subsidy 0 2,197 105204 Commonage Fees 23,000 18,523 105201
TOTAL OTHER COMMUNITY SERVICES 246,415 1,656,928 321,942 1,665,921 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
CEMETERIES & CREMATORIUMS
Operating Expenditure Cookernup Cemetery Maintenance 7,000 3,025 106102 Harvey Town Cemetery Maintenance 24,000 24,678 106103 Harvey Lawn Cemetery Maintenance 47,000 52,206 106104 Harvey Town Cemetery Grave Digging 8,000 13,247 106105 Harvey Lawn Grave Digging 30,000 33,712 106106 Niche Walls 5,000 6,352 106107 Australind Cemetery Maintenance / Grave Digging 15,000 16,211 106108 Cemetery Major Mtce 21,000 0 106112
Operating Income Harvey Town Grave Digging 1,000 845 106201 Harvey Lawn Grave Digging 14,000 18,427 106202 Cookernup Grave Digging 500 0 106203 Cookernup Right Of Burial 1,500 198 106204 Harvey Town Right Of Burial 1,500 2,050 106206 Harvey Lawn Right Of Burial 15,000 14,478 106207 Harvey Town Memorial Fee 1,000 396 106208 Harvey Lawn Memorial Fee 1,000 2,276 106209 Niche Wall Fees 5,000 7,236 106210 Undertakers' Licence 400 549 106211 Australind Grave Digging 2,000 1,691 106212 Australind Fees 3,000 3,299 106213
TOTAL CEMETERIES & CREMATORIUMS 45,900 157,000 51,447 149,431 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
COMMUNITY SERVICES FIXED ASSET REPLACEMENT
Transfer Station - Richardson Road 30,000 0 101303 Refuse Bins - 3rd Bin Purchases 445,000 449,000 101305 Grant - Better Bins Kerbide Collection 94,920 0 101405 Unspent Grants Reserve Transfer 35,078 35,078 101406 Refuse Management Reserve Transfer 345,002 413,922 101401
Office Equipment Planning 3,000 0 104316
H-9061 32,000 0 104301 - Trade in 12,000 0 104401 - Trans. Plant Reserve 20,000 0 104405
H-9045 40,000 47,975 104313 - Trade in 22,000 26,898 104412 - Trans. Plant Reserve 18,000 21,077 104413
H9091 40,000 42,511 104318 - Trade in 22,000 21,364 104419 - Trans. Plant Reserve 18,000 21,147 104418
TOTAL COMMUNITY SVCS FIXED ASSET REPLACEMENT 587,000 590,000 539,486 539,487 44012 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Public Halls, Civic Centres 48,317 622,961 44,029 666,934 Swimming Areas & Beaches 98,300 283,744 57,009 237,201 Parks, Gardens & Reserves 17,100 2,705,824 24,414 2,831,204 Sporting Clubs & Amenities 17,850 1,674,932 14,246 1,857,213 Libraries 20,665 1,063,150 17,858 1,004,275 Other Culture 0 102,152 0 90,670 Harvey Recreation Centre 390,600 777,980 279,101 748,008 Leschenault Leisure Centre 1,878,450 3,808,103 1,447,290 3,609,754 Yarloop Rebuild 197,200 197,200 74,756 74,987
TOTAL RECREATION AND CULTURE 2,668,481 11,236,046 1,958,705 11,120,245 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
PUBLIC HALLS, CIVIC CENTRES
Operating Expenditure Shire Property ESL Levy 0 14,291 111102 Hall Deposit Refunds/Bonds 20,000 16,250 111105 Settlers Hall Mtce (Leschenault) 9,000 8,944 111107 Yarloop Hall Maintenance 4,500 16,245 111109 Cookernup Hall Maintenance 21,000 14,278 111110 Harvey Town Hall Maintenance 16,000 13,542 111111 Benger Hall Maintenance 15,500 15,496 111112 Binningup Community Hall Mtce 18,000 26,726 111113 Brunswick Hall Maintenance 36,000 39,149 111114 Roelands Hall Maintenance 17,000 16,257 111115 Australind Hall Maintenance 26,000 25,001 111116 Harvey R.S.L. Hall Maintenance 9,000 9,886 111117 Stanton Park Hall Maintenance 7,000 4,513 111118 Sundry Halls Insurance Costs 6,835 6,625 111124 Uduc Hall / School Maintenance 2,000 1,659 111127 Halls Crockery/Chairs Replace 1,500 2,170 111133 Sundry Halls - Maintenance 8,000 7,845 111134 Myalup Community Centre Mtce 7,000 6,343 111147 Halls Maintenance 68,600 45,518 111301 Public Admin Expense ABC Trans 164,064 165,186 111150 Public Halls Depreciation Expense 165,962 211,010 111155
Operating Income Hall Deposits/Bonds 20,000 15,700 111205 Stanton Park Hall Hire 1,000 1,316 111208 Harvey Town Hall Hire 2,000 2,903 111211 Binningup Community Hall Hire 8,000 8,332 111212 Roelands Hall Hire 500 0 111213 Brunswick Hall Hire 2,500 674 111214 Australind Hall Hire 9,000 7,614 111215 Harvey R.S.L. Hall Hire 1,000 1,369 111216 Cookernup Hall Hire 100 0 111218 Water Expenses Recouped 500 721 111228 Electricity Costs recouped 500 1,228 111229 Public Admin Income ABC Trans 3,217 4,172 111250
TOTAL PUBLIC HALLS & CIVIC CENTRES 48,317 622,961 44,029 666,934 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
DR PETER TOPHAM MEMORIAL POOL
Operating Expenditure Pool Salaries 94,000 104,704 112701 Pool Superannuation 12,000 10,811 112113 Pool Insurance 12,500 12,155 112102 Pool Workers Compensation 1,953 2,050 112103 Telephone 600 1,746 112104 Swimming Pool Maintenance 26,000 32,319 112105 Swimming Pool Power 24,000 20,442 112106 Chemicals 11,000 10,241 112107 Water Purchased 3,000 1,689 112108 Office Expenses 2,000 885 112109 Swimming Pool Depreciation Expense 19,691 17,447 112155
Operating Income Pool Entrance Income 48,000 48,662 112200 Sundry Income 300 165 112201
TOTAL DR TOPHAM MEMORIAL SWIMMING POOL 48,300 206,744 48,827 214,490
Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
OTHER SWIMMING AREAS & BEACHES
Operating Expenditure Myalup Beach Maintenance (Coastwest) 4,000 4,960 112123 Binningup Beach Maintenance (Coastwest) 5,000 1,154 112124 Beach - Emergency Number Scheme 50,000 8,332 112126 Binningup Beach Maintenance (Council) 10,000 3,156 112128 Myalup Beach Maintenance (Council) 5,000 2,718 112129 Beach Shelter Maintenance 3,000 2,391 112130
Operating Income Grants Income 50,000 8,182 112223
OTHER SWIMMING AREAS & BEACHES 50,000 77,000 8,182 22,711
TOTAL SWIMMING AREAS & BEACHES 98,300 283,744 57,009 237,201 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
PARKS, GARDENS & RESERVES
Operating Expenditure Cookernup Reserve Maintenance 2,000 564 113102 North Ward Reserves Maint. 92,000 88,186 113103 Coastal Ward Reserves Maint. 100,000 101,149 113104 Central Ward Reserves Maint. 235,000 290,962 113105 South Ward Reserves Maint. 170,000 149,227 113106 Australind Ward Reserves Maint 532,000 616,485 113107 Snells Park Maintenance 74,000 69,443 113108 Harvey Dam Reserve Mtce 195,000 219,815 113109 Yarloop Pool Reserve Maint 3,000 1,738 113110 Estuary Foreshore Maintenance 10,000 24,372 113112 Brunswick Pool Reserve Maint. 25,000 29,530 113113 Galway Green Maintenance 85,000 85,103 113115 Settlers Hall Ground Maintenance 13,000 16,200 113118 Treendale Landscaping Cont 515,000 515,421 113120 Treendale District Centre Maintenance 40,000 40,000 113122 Kingston Landscaping Cont. 55,000 55,000 113121 Australind Town Precinct 85,000 79,518 113124 Pioneer Park (Old Coast Rd) Maintenance 5,000 5,114 113125 Westgarth Reserve Maintenance 22,000 11,912 113127 Ridley Place Maintenance 75,000 80,214 113140 Drainage Sumps Maintenance 15,000 0 113117 Depreciation Expense 357,824 351,252 113155
Operating Income Leases & Rentals 17,000 23,922 113201 Recoups Rec Reserves 100 492 113205
TOTAL PARKS, GARDENS & RESERVES 17,100 2,705,824 24,414 2,831,204 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
SPORTING CLUBS & AMENITIES Operating Expenditure LLC Surrounds, Rubbish & Insurance 58,000 58,226 113142 Brunswick Recreation Centre 23,000 14,102 113143 Yarloop Pavillion Mtce 15,000 13,518 113144 Sporting Clubs Reimbursable 10,000 8,024 114101 Yarloop Rec Ground Maintenance 25,000 16,509 114104 Harvey Rec Ground Maintenance 138,000 157,306 114105 Brunswick Rec Ground Mainten. 100,000 98,386 114106 Leschenault Rec Ground Maint 375,000 410,288 114107 Binningup Rec Ground Maint 30,000 22,902 114108 Clifton Park Primary Rec Maint 3,000 583 114109 Meriden Park Maintenance 30,000 30,396 114110 Hawters Park Maintenance 18,000 12,910 114111 Lamp Replacement - Grounds & Carparks 8,000 16,435 114126 HRCC Surrounds, Rubbish & Insurance 31,000 37,000 114128 Binningup Country Club Building Maintenance 6,000 13,189 114129 Riverlinks Ground Mtce 3,000 804 114130 Binningup Water Sports Maintenance 7,000 3,545 114131 Cookernup Rec Grounds 2,000 0 114140 Rec Ground Special Mtce 18,000 13,733 114142 Sporting Club Depreciation Expense 736,732 725,155 114155 P & L On Sale Of Assets - Sporting Clubs & Amenities 0 171,332 114190 Operating Income Yarloop Pavillion Income 750 965 113220 Brunswick Rec. Centre Income 1,000 1,942 113221 Sporting Clubs Reimbursement 10,000 9,285 114201 Harvey Recreation Grounds 1,000 0 114202 Brunswick Recreation Grounds 2,000 2,054 114204
LESCHENAULT REC PARK PAVILLION Operating Expenditure
Utilities - LRP Pavilion 5,000 7,528 114191 Insurance - LRP Pavilion 6,200 5,879 114192 Maintenance - LRP Pavilion 15,000 9,756 114193 Cleaning - Public Toilets Lesch Rec Park 10,000 9,362 114194 Sundry Expenses - LRP Pavilion 2,000 343 114195
Operating Income P & L on Sale of Asset 2,600 0 114290 Hire Fees - LRP Pavillion 500 0 114291
TOTAL SPORTING CLUBS & AMENITIES 17,850 1,674,932 14,246 1,857,213 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
HARVEY LIBRARY
Operating Expenditure Harvey Library Salaries 192,000 191,847 115701 Harvey Library Superannuation 25,000 23,284 115702 Harvey Library Workers' Comp Insurance 3,800 3,989 115704 Vehicle Expenses H9079 6,500 7,583 115104 Harvey Library Maintenance 30,000 17,074 115105 Stationery/Photocopy - HARVEY 6,000 4,808 115106 Telephone - HARVEY 2,500 1,105 115108 Equipment Maintenance - HARVEY 14,100 14,186 115109 Book Exchange Costs 1,800 716 115110 Replacement / New Stock - HARVEY 4,200 1,234 115111 Magazines/Periodicals - HARVEY 1,500 1,650 115112 Learning & Community Engagement - Harvey 3,500 1,969 115113 Library Bags 300 0 115119 Education and Play - HARVEY 1,500 331 115120 Sundry Expenses 2,500 2,274 115121 Membership Cards 2,000 0 115130 Better Beginnings Program 2,000 1,610 115131 State Library Freight 3,000 3,076 115132 Grant Funding Expense - Harvey Library 0 2,273 115135 Library Admin Expense ABC Trans 158,047 163,001 115150 Library Depreciation Expense 90,623 81,113 115155
Operating Income Photocopies - Harvey Library 2,500 2,398 115201 Overdue/Lost Library Books - Harvey 400 35 115202 Sundry Income 100 0 115206 Recoup Library Bags - Harvey 0 31 115219 Grant Funding Income - Harvey Library 0 2,500 115235 Library Admin Income ABC Trans 1,815 3,269 115250
TOTAL HARVEY LIBRARY 4,815 550,870 8,234 523,122 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
AUSTRALIND LIBRARY
Operating Expenditure Australind Library Salaries 329,000 333,003 115777 L.S.L Payments - Australind Library 7,000 0 115776 Australind Library Superannuation 38,000 36,378 115778 Australind Library Workers' Compensation 6,400 6,718 115775 Learning & Community Engagement - Australind 5,000 4,229 115114 Management Promotion of Rare Books 1,000 0 115117 Australind Library Maintenance 48,500 35,777 115160 Education and Play - A/LIND 1,000 1,425 115161 Stationery/Photocopy - A/LIND 6,500 6,738 115162 Telephone - A/LIND 2,000 406 115163 Office Equipment Maintenance - A/LIND 14,100 14,821 115164 Replacement / New Stock - A/LIND 4,000 3,486 115165 Sundry Library Expend - A/LIND 3,000 2,849 115166 Magazines/Periodicals - A/LIND 1,500 1,563 115168 Sundry Equipment - A/LIND 1,500 1,565 115182 Grant Funding Expenses 1,500 1,998 115189
Operating Income Photocopies / Internet - Australind Library 6,000 5,099 115260 Overdue/Lost Library Books - Australind 1,000 994 115261 Transfer from LSL reserve - Aust Library 7,000 0 115262 Sale of Library Bags - A/Ld 0 27 115264 Sundry Income - A/LIND 200 0 115204 Grant Funding Income - A/Lind 0 2,004 115268 Unspent Grants Reserve Transfer 1,500 1,500 115269
TOTAL AUSTRALIND LIBRARY 15,700 470,000 9,625 450,956 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
YARLOOP LIBRARY
Operating Expenditure Yarloop Library Salaries 22,000 18,738 115781 Yarloop Library Superannuation 2,000 1,664 115779 Yarloop Library Workers' Compensation 450 472 115782 Telephone - YARLOOP 1,000 785 115170 Replacement / New Stock - YARLOOP 200 207 115171 Sundry Library Expend - YARLOOP 3,000 2,067 115172 Periodicals/Magazines - YARLOOP 200 100 115173 Learning & Community Engagement - Yarloop 300 0 115179 Sundry Furniture & Equip - YARLOOP 1,500 0 115184 Education and Play - YARLOOP 200 0 115185
Operating Income Lost/Damaged Books Recoup - Yarloop 50 0 115270
TOTAL YARLOOP LIBRARY 50 30,850 0 24,034
BINNINGUP LIBRARY
Operating Expenditure Binningup Library Salaries 4,000 927 115783 Binningup Library Superannuation 400 251 115784 Binningup Library Workers' Compensation Ins 80 84 115785 Telephone - Binningup 500 0 115174 Sundry Library Expend - Binningup 500 279 115176 Periodicals/Magazines - Binningup 500 673 115177 Binningup Library Mtce 3,000 2,802 115178 Library Promotions - Binningup 300 0 115183 Internet & Sundry - Binningup 2,000 1,145 115186 Education and Play - Binningup 150 0 115187
Operating Income Photocopy / Print / Internet - Binningup 100 0 115277
TOTAL BINNINGUP LIBRARY 100 11,430 0 6,162
TOTAL LIBRARIES 20,665 1,063,150 17,858 1,004,275 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
OTHER CULTURE
Operating Expenditure Harvey Creative Arts Centre Mtce 12,000 9,010 116103 Yarloop Workshops Maintenance 2,500 10 116106 Harvey Art Gallery 6,000 2,891 116107 Harvey Historical Museum 7,000 7,238 116104 Bunbury Ent Centre Contribution 20,000 20,000 116114 SW Academy of Sport 9,000 9,000 116116 Brunswick Resource Centre 8,500 6,945 116129 Other Culture Depreciation Expense 37,152 35,576 116155
TOTAL OTHER CULTURE 0 102,152 0 90,670 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
HARVEY RECREATION AND CULTURAL CENTRE
Operational Costs HRCC Special Maintenance 4,500 1,470 117101 HRCC Superannuation 38,000 41,087 117102 HRCC Workers Comp 7,500 8,053 117103 HRCC Stationery/Office Equip 9,400 9,359 117104 HRCC Sundry Expense 3,900 2,817 117105 HRCC Telephone 3,600 4,407 117106 HRCC Power 35,000 31,591 117108 HRCC Gas 500 219 117109 HRCC Cleaning 46,000 47,625 117110 HRCC Maintenance 19,850 21,673 117111 HRCC Advertising & Promotions 15,000 12,531 117112 HRCC Freight 200 161 117113 HRCC Fees 2,700 3,315 117115 HRCC Public Liability Insurance 14,900 9,861 117122 Vehicle Expenses - H9085 10,000 3,415 117144 HRCC Conferences/Training 3,500 3,300 117157 HRCC Security 1,200 1,099 117164 HRCC Staff Uniforms 900 55 117165 HRCC Security Callout Wages 100 0 117764
Salaries 417,930 436,926 117700
Program Costs HRCC Living Longer Living Stronger 2,000 1,406 117125 HRCC Skating Program 1,200 859 117126 HRCC Cricket 500 0 117130 HRCC Badminton 50 0 117131 HRCC Aerobics 200 403 117135 HRCC Gymnasium 3,000 2,416 117136 HRCC Soccer 100 0 117139 HRCC Netball - Junior 300 0 117159 HRCC Netball - Senior 300 413 117160 HRCC Yogafit 350 164 117145 HRCC Function Room 1,500 1,296 117150 HRCC After School Care 3,400 2,989 117153 HRCC Holiday Program 2,000 2,535 117154 HRCC Birthday Parties 800 0 117156 HRCC Kindy Gym 550 126 117163 HRCC Cultural Programs 23,000 20,724 117169 HRCC "Boomers Plus" Programs 250 259 117171 HRCC Weekend Programs 600 620 117172 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
Sundry Expenditure HRCC Other Sales 450 451 117119 HRCC Kiosk Purchases 18,800 14,587 117120 HRCC Sponsorship Signage 450 189 117189 HRCC Grant Funding 1,000 240 117194 HRCC Fundraising 2,500 2,001 117193 HRCC Raise the Roof Events 80,000 57,369 117196 TOTAL EXPENDITURE 777,980 748,008 Operating Income HRCC Sponsorship 4,000 3,500 117208 HRCC Sundry Income 350 84 117210 HRCC "Boomers Plus" 2,500 1,751 117211 HRCC Sports Sales 400 226 117216 HRCC Cricket 2,300 0 117230 HRCC Badminton 600 357 117231 HRCC Aerobics 8,000 2,887 117235 HRCC Gymnasium 45,000 41,462 117236 HRCC Squash Court Hire 1,400 1,531 117237 HRCC Mixed Netball 500 0 117241 HRCC Kiosk Sales 28,500 19,158 117247 HRCC Equipment Hire 500 124 117248 HRCC Court Hire (Casual) 16,500 10,688 117249 HRCC Function Room 7,500 2,949 117250 HRCC Room Hire 800 3,135 117251 HRCC After School Care 34,500 26,014 117253 HRCC Holiday Program 36,000 27,740 117254 HRCC Skating Admission 4,300 1,619 117255 HRCC Birthday Parties 1,300 0 117256 HRCC Basketball Junior 15,500 13,273 117257 HRCC Basketball Senior 5,000 3,636 117258 HRCC Netball Junior 1,700 1,409 117259 HRCC Netball Senior 5,500 2,018 117260 HRCC Kindy Gym 750 362 117263 HRCC Harvey Agricultural College 2,500 1,430 117265 HRCC Harvey Occasional Daycare 6,500 4,948 117267 HRCC Harvey Show 4,200 0 117268 HRCC Cultural Programs 46,500 31,450 117269 HRCC Yogafit 7,200 5,636 117244 HRCC PCYC Office / Court Usage 4,000 3,000 117270 HRCC Living Longer Living Stronger 7,500 5,474 117272 HRCC Grant Funding 3,000 1,900 117292 HRCC Fundraising 3,500 2,251 117293 HRCC Grant Funding - Raise the Roof (DLGSC) 80,000 57,369 117295 HRCC Weekend Programs 2,300 1,720 117297 TOTAL INCOME 390,600 279,101 TOTAL OPERATING HRCC 390,600 777,980 279,101 748,008 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
HRCC FIXED ASSET REPLACEMENT
Capital Expenditure HRCC Gym Equipment 10,690 13,080 117301 HRCC Major Maintenance 78,000 60,955 117303 HRCC Function Room Upgrade 329,038 233,626 117319 Covid Stage 1 - HRCC Major works 0 6,088 117320
Capital Income HRCC Reserve Funds Transfer Major Mtce 185,190 88,616 117407 HRCC - Contribution childcare flooring 3,000 0 117411 HRCC Unspent Grants reserve Transfer 229,538 225,133 117404
TOTAL HRCC FIXED ASSET REPLACEMENT 417,728 417,728 313,749 313,749
TOTAL HRCC 808,328 1,195,708 592,850 1,061,758 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
LESCHENAULT LEISURE CENTRE
Centre Administration 118102 - Salaries 640,000 670,661 - Superannuation 80,000 83,319 - Workers Compensation 13,000 13,646 - Staff / Committee Costs Other 2,600 2,609 - Training & Conferences 8,000 5,719 - Travel & Accommodation 890 150 - Licence / Memberships 9,000 9,436 - Centre Vandalism 1,000 1,573 - Advertising 37,000 25,635 - Security Costs 9,000 5,667 - Centre Admin - Operating 7,600 7,011 Cleaning - General costs 16,000 25,431 118111 - Cleaning Contractors 115,000 86,281 Repairs & Maintenance 7,000 24,126 118112 Admin Operating Equip 3,000 2,973 118113 Utilities 118114 - Electricity 30,000 32,727 - Gas 4,500 4,785
Vehicle Expenses H9081 4,000 4,535 118156 Recruitment Costs 990 0 118145 Insurance 33,000 31,436 118146 Telephones, Eftpos & Internet 10,000 8,842 118147 Depreciation Expense 496,552 438,010 118148 Postage & Freight 1,200 1,233 118149 Stationery & Printing 13,000 12,210 118162 Sponsorship & Donations 2,000 1,572 118151 L.S.L Payments - LLC 4,500 35,258 118152 Uniforms 5,000 5,625 118163 Grant Funding Expenditure 22,000 3,511 118164
Health & Fitness 118106 - Salaries 279,000 282,879 - Superannuation 30,000 27,808 - Workers Compensation 5,500 5,773 - Training & Conferences 3,700 826 - Travel & Accommodation 2,040 0 - LLS Non Staff Costs 2,500 1,387 - Refunds 800 2,197 - Licence Fee 20,000 10,879 - Materials 10,000 6,701 Repairs & Maintenance - Preventative Maintenance 7,000 10,441 118157 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
Multi Sports 118105 - Salaries 128,000 119,541 - Superannuation 7,000 6,804 - Workers Compensation 2,300 2,414 - Training & Conferences 1,250 0 - Travel & Accomodation 500 0 - Umpire Fees 28,000 23,970 - Repairs & Maintenance 5,000 6,521 - First Aid Expenses 500 157 - Grand Final & Trophy 4,000 3,859 - Materials 10,000 8,290 Squash 118107 - Repairs & Maintenance 3,000 1,485 - Materials 4,800 2,201 Junior Sports 118104 - Salaries 85,000 60,468 - Superannuation 7,000 3,427 - Workers Compensation 1,800 1,889 - Training & Conferences 2,000 0 - Travel & Accomodation 96 0 - Repairs & Maintenance 4,000 1,384 - Refunds 1,000 751 - Materials 2,000 1,056 Creche 118103 - Salaries 108,000 102,723 - Superannuation 5,000 5,376 - Workers Compensation 1,700 1,785 - Training & Conferences 800 114 - Repairs & Maintenance 1,800 1,828 - First Aid 500 0 - Materials 3,500 1,665 Holiday Program 118153 - Salaries 80,000 81,899 - Superannuation 5,500 5,341 - Workers Compensation 1,400 1,470 - Training & Conferences 2,500 667 - Travel & Accomodation 500 0 - Repairs & Maintenance 1,500 200 - Materials 9,000 10,919 - Refunds 0 179
Bookings & Stage 1 5,100 1,068 118108 - Repairs & Maintenance 8,400 6,873 - Refunds 2,000 0 Leschenault Park 118109 - Repairs & Maintenance 6,000 5,132 - Vandalism Exp 2,000 1,609 - Cleaning 11,000 7,988 118154 Pro Shop 500 0 118110 Stage 2 Expenses 2,000 4,630 118158 - Repairs & Maintenance 14,200 12,638 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
WET CENTRE - Expenditure Aquatic Expenses 118117 - Licence Membership 1,300 0 - First Aid Expenses 1,620 1,773 - Electricity 133,000 131,262 - Gas 12,000 14,983 - Other Expenditure 5,000 154 - Materials 700 488 - Refunds 400 2,280 Aquatic Employee Costs 118118 - Salaries 396,000 411,042 - Superannuation 45,000 45,570 - Workers Compensation 8,000 8,398 - Training & Conferences 5,200 3,740 - Travel & Accommodation 804 608 - Other Expenditure 0 872 Cleaning 8,000 9,113 118119 - Cleaning Contractors Aquatic Pro Shop 11,400 10,785 118120 Repairs & Maintenance 42,000 65,857 118121 - Preventative Maintenance 32,000 34,416 Operating Equipment 11,700 10,068 118122 Pool Chemicals 55,000 48,178 118159 Swim School Program 118123 - Salaries 216,000 204,569 - Superannuation 21,600 20,372 - Workers Compensation 4,600 4,829 - Training & Conferences 1,700 732 - Travel & Accommodation 470 0 - Refunds 3,000 5,345 - Materials 8,400 7,119
FOOD & BEVERAGES - Expenditure Food & Beverages - Repairs & Maintenance 6,000 6,627 118134 Food & Beverage Employee Costs 118133 - Salaries 90,000 71,978 - Superannuation 9,000 10,830 - Workers Compensation 1,900 1,994 - Training & Conferences 300 0 - Travel & Accommodation 200 0 - Other Expenditure 100 0 Drinks 29,300 25,219 118127 Prepared Food incl Catering 38,000 27,740 118128 Icecream, Confectionery & Crisps 14,500 10,341 118129 Birthday Parties 600 0 118130 Licensed Area 800 374 118131 - Licence 800 883 118131 Operating Equipment 5,200 5,712 118132 TOTAL EXPENDITURE 3,728,112 3,595,442 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ADMINISTRATION - Income Centre Administration Services 7,500 4,298 118202 Long Service Leave Transfer from Reserve 4,500 35,258 118241 Grant Funding 22,000 3,510 118264 Sponsorship / State League 2,000 2,000 118208 Health & Fitness Services 118206 - Group Fitness Memberships 380,000 238,708 - Group Fitness Casual 9,500 7,405 - Gymnasium Casual 12,000 11,256 - Other Sports / Programs 12,000 14,062 - LLLS Assess & Classes 1,400 1,311 Multi Sports Services 118205 - Australind Basketball Assoc 26,000 26,264 - Leschenault Netball Assoc 32,000 3,513 - Basketball 24,000 21,733 - Netball 26,000 16,947 - Hockey 0 409 - Other Sports / Programs 7,000 6,709 - Soccer 20,000 12,865 - Court Hire 60,000 49,512 - Netball Junior 11,000 8,373
Squash 16,000 12,240 118207 Junior Sports Services 118204 - Netball 0 533 - Other Sports / Programs 8,000 1,156 - Soccer 0 364 - Gymnastics 83,000 41,305 Creche 14,000 11,221 118203 Holiday Program Fees 110,000 109,715 118230 OTHER INCOME Room & Equipment Hire / Bookings 13,000 7,974 118209 Bonds on Bookings 2,000 0 118231 Pro Shop Sales 1,000 278 118211 Leschenault Park - Tennis Crt Hire 2,200 1,518 118210 Lesch Park - Oval & change Room Hire 25,000 15,830 118232 Affiliation Fees 7,000 6,545 118233 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
WET CENTRE - Income Aquatic Income 118217 - Lane Hire 15,000 12,924 - Casual Swimming 138,500 123,008 - Memberships 138,000 105,397 - Classes 5,700 5,847 - Vacation Classes 10,000 8,188 - In Term Classes 60,000 54,081 Swim School Centre Programs 28,000 34,188 118216 Swim & Survive 310,000 269,547 118235 - Vacation Classes 21,200 16,178 Pro Shop 21,750 17,848 118214 Sponsorship 1,000 16 118215
FOOD & BEVERAGE - Income Drinks 82,000 52,607 118220 Prepared Food Incl Catering 76,000 56,967 118221 Icecreams, Confectionary & Crisps 26,000 16,755 118222 Birthday Parties 3,000 0 118223 Bar Sales 3,000 756 118224 Other Income 1,200 173 118234
TOTAL INCOME 1,878,450 1,447,290
OPERATING LLC 1,878,450 3,728,112 1,447,290 3,595,442
FINANCING COSTS - Loan Payments (pri) 65,322 0 118160 - Loan Payments (Int) 11,934 11,577 118161 - Government Guarantee Levy 2,735 2,735 118166
79,991 14,312
TOTAL OPERATING LLC 1,878,450 3,808,103 1,447,290 3,609,754
LESCHENAULT LEISURE CENTRE FIXED ASSET REPLACEMENT
LLC Major Dry Equipment 340,200 276,293 118300 LLC Major Aquatic Equipment 7,000 0 118301 LLC Building Major Maintenance 114,400 55,851 118308 LLC Aquatic Major Maintenance 45,000 16,070 118311 Covid Stage 1 - LLC Major Aquatic works 0 38,041 118320 Covid Stage 1 - LLC Major Maintenance works 0 47,270 118330 Reserve Trans LLC Major Mtce 114,400 78,601 118408 Reserve Trans LLC Gym Major Mtce 273,000 206,693 118409 Reserve Trans LLC Aquatic 52,000 54,111 118418
439,400 506,600 339,405 433,525
TOTAL LLC 2,317,850 4,314,703 1,786,695 4,043,279 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ALCOA COMMUNITY ALLIANCE
YARLOOP TOWNSCAPE Alcoa - Yarloop Townscape Expenditure 50,000 0 116118 Alcoa - Yarloop Townscape Reserve Trf 50,000 0 116218
TOTAL ALCOA COMMUNITY ALLIANCE 50,000 50,000 0 0
YARLOOP REBUILD
Operating Expense Clean-up General (Yarloop) 100,000 33,329 116171 Yarloop Townsite expenses 25,000 11,544 116176 Yarloop Workshop Concept Plan 22,000 27,153 116175 Sundry Payments - Other Culture 0 2,743 116199 Commission on Sale of "Stories from the Fireground" book 200 218 116112
Operating Income Reserve Transfers (Yarloop Insurance) 147,000 72,025 116272 Sale of book "Stories from the Fire Ground" 200 1,813 116211 Sundry Income - Other Culture 0 918 116299
147,200 147,200 74,756 74,987
Capital Expenditure Land & Buildings (Yarloop) 60,000 7,928 116311 Yarloop Workshop & Mens Shed 700,000 12,423 116316 Yarloop Community Centre 709,401 665,875 116309 Infrastructure (Yarloop) 95,000 0 116313
Capital Income Yarloop Insurance Reserve Transfer 1,364,401 686,225 116314 Grants - Yarloop Workshop & Mens Shed 200,000 0 116416
1,564,401 1,564,401 686,225 686,225 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
RECREATION & CULTURE FIXED ASSET REPLACEMENT
PUBLIC HALLS & CENTRES Hall Maintenance - Capital 0 7,900 111305 DR PETER TOPHAM POOL Dr Peter Topham Pool - Cap Exp 26,600 28,237 112301 OTHER SWIMMING AREAS & BEACHES Ridley Place Foreshore Redevelopment 680,000 739,384 112310 Ridley Place Water Filtration System 0 94,206 112310 Recreation Reserve - Ridley Pl. Water Filtration 0 94,206 112402 State & Federal Govt Grant 150,000 150,000 112409 Unspent Grants Reserve Transfer 100,000 100,000 112410 PARKS, GARDENS & RESERVES Playground Equipment 185,000 11,360 113303 Grants / Contributions 60,000 0 113401 Parks & Gardens Major Maintenance 544,958 104,313 113305 Grants / Contributions 212,505 0 113405
Australind Urban Forest Stage 2 275,000 152,800 113308 Building Reserve Transfer 110,000 110,000 113408 Covid Stage 2 - Parks & Halls 0 11,090 113309
SPORTING CLUBS & AMENITIES Harvey Sporting Pavillion (Job 70514) 1,948,018 1,723,300 114301 Harvey Infrastructure Reserve Transfer 150,000 150,000 114479 Recreation & Building Reserve 200,000 200,000 114482 Grant Funding 926,000 637,049 114451 Unspent Grants Reserve transfer 372,018 370,782 114488 Contribution Harvey Sports Pavilion 60,000 60,000 114483 Alcoa Harvey Sustainability Trust Trans 150,000 150,000 114459
Rec Grounds - Capital Works 407,040 143,969 114301 Recreation & Building Reserve 120,000 0 114482 Alcoa Harvey Sustainability Trust Trans 10,000 10,000 114459 Sporting Clubs - Capital Maintenance 12,500 0 114302
Skateboard Facilities 33,000 0 114342 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
LIBRARIES Aust Library Furniture 4,000 0 115311 Harvey Library Office Equipment 8,000 5,616 115305
OTHER Brunswick Men's Shed 172,400 164,470 116113 Grant Lotterywest - Brunswick Mens Shed 95,000 105,070 116121 Contributions - Brunswick Mens Shed 9,000 11,000 116122 Alcoa Harvey Sustainability Trust Trans - Brunswick Mens Shed 48,400 48,400 116123
Harvey Bowling Club - Unisex Disabled Toilets 45,600 64,083 114149 Harvey Bowling Club Contribution 7,600 12,600 114402 CSRFF Funding 15,000 15,000 114452 Alcoa Harvey Sustainability Fund Income 15,000 15,000 114226
Leschenault Pavillion - kitchen upgrade 48,035 8,221 114151 Club Contribution - Harvey Bowling Club 18,035 0 114262 Alcoa Harvey Sustainability Fund Income 15,000 0 114226
HBLFC - Female Change rooms 202,000 35,000 114152 Club Contribution - HBLFC 30,000 0 114250 CSRFF Funding 75,000 0 114477 Alcoa Harvey Sustainability Fund Income 55,000 35,000 114226 Harvey Mainstreet - Tourist Info Signage 13,400 0 114153 Alcoa Harvey Sustainability Fund Income 13,400 0 114226
Log Fence Pony Club - Cross Country Water Jump 14,892 14,892 114154 Alcoa Harvey Sustainability Fund Income 14,892 14,892 114226
Harvey Rec Ground Master Plan 27,000 16,757 114156 CSRFF Funding 9,000 0 114252 Alcoa Harvey Sustainability Fund Income 9,000 9,000 114226
Harvey Art Prize 1,000 0 116302 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
COASTAL COMMUNITIES FACILITIES RESERVE
Binningup Community Assoc 8,388 1,000 119311 Contribution - Binningup Community Assoc 4,194 0 119406
Binningup Bowling Club 168,500 84,250 119301 Contribution - Binningup Bowling Club 84,250 0 119407
B/up Christian Youth Camp 8,600 8,967 119305 Contribution - Binningup Christian Youth Camp 2,600 2,600 119415
Coastal Communities Reserve Transfer 94,444 94,444 119408
TOTAL REC & CULTURE FIXED ASSET REPLACEMENT 3,235,338 4,833,931 2,395,043 3,419,815 44012 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Maintenance Roads, Depots 89,500 9,748,025 270,616 8,417,102
OPERATING - SCHEDULE 2 89,500 9,748,025 270,616 8,417,102
CAPITAL
Construction Roads, Depots 2,290,950 6,817,102 6,647,601 6,200,108 Road Plant Purchases
CAPITAL - SCHEDULE 2 2,290,950 6,817,102 6,647,601 6,200,108
TOTAL TRANSPORT 2,380,450 16,565,127 6,918,217 14,617,209 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ROADS, DEPOTS - CONSTRUCTION
Expenditure Roadwork Construction 4,323,125 4,038,314 120100 Depreciation - Roadwork Construction 367,234 363,448 120101
Capital Income Roads to Recovery 631,929 561,929 120202 Direct Grants (Specific) 240,487 102,088 120203 RRG Grants 764,115 594,321 120204 Cont To Works Blackspot (State 2:1) 0 213,406 120222 Unspent Grants Reserve Transfer 71,176 94,301 120239 Trust Transfer - Extractive Industries 90,943 90,943 121208 Recoup Joint Town Planning Scheme 25,000 1,806 120401
Sub-Total 1,823,650 4,690,359 1,658,794 4,401,762 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
TRANSPORT CONSTRUCTION - OTHER
Expenditure Crossovers 40,000 33,997 120108 Depot 70,000 62,923 120109 Drainage 309,000 205,080 120111 - Depreciation 20,943 20,708 120161 Carparks 451,800 276,268 120112 Footpaths 970,000 824,683 120113 Townscape 70,000 0 120114 Land Acquisition 20,000 27,621 120115 Upgrade Old PAW's 20,000 0 120116 Contribution To Works - Dust Control 30,000 20,967 120120 Contribution to Works - Other 50,000 3,164 120121 Insurance Bridges 75,000 70,004 120139 Covid Stage 2 - Depot, Roads & footpaths 0 252,932 120103
Capital Income Cont To Works Other 45,000 3,864 120201 Gifted Assets - Developer Contributions 0 4,720,492 120205 Contributions To Works - Dust Control 15,000 5,000 120207 Engineering Supervision Fees 17,000 38,884 120208 Grants - Paths 380,000 217,000 120213 Grants - Carparks 10,300 0 120206 Unspent Grants Reserve Transfer- Transport Other 0 3,568 120249
TOTAL CONSTRUCTION OTHER 467,300 2,126,743 4,988,807 1,798,345 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ROADS, DEPOTS - MAINTENANCE
Expenditure
Kerbing Maintenance 47,000 55,301 121101 Storm Damage Maintenance 50,000 560,630 121103 Municipal Maintenance - Expenditure 1,917,000 1,989,243 121104 - Depreciation 199,764 198,924 121144 Bridge Maintenance 60,000 70,210 121105 Depot Maintenance 140,000 156,806 121106 Drains Maintenance 340,000 309,882 121107 - Depreciation 36,982 30,988 121177 Street Lighting 518,000 535,114 121108 Street Pole Inspection & Maintenance 25,000 2,622 121118 Street Cleaning 90,000 101,406 121109 Street Trees 230,000 243,441 121110 Traffic/Street Signs 95,000 111,527 121111 Footpath Maintenance 87,000 98,191 121114 Road Asset Data Pickup / Asset Management 119,000 96,715 121115 Infrastructure Depreciation Expense 5,793,279 3,856,102 122155
Operating Income
Stormwater Connection Fees 500 0 121204 Contribution To Offroad Signage 500 0 121205 Contribution 1,500 1,686 121206 Contribution - Storm Damage 0 238,930 121203 Transfer from Bridge Maintenance Reserve 30,000 30,000 120220 Trust Transfer - Works Completed PY 56,000 0 120226 Trust Transfer - Extractive Industries 1,000 0 121208
TOTAL ROADS, DEPOTS - MAINTENANCE 89,500 9,748,025 270,616 8,417,102 44012 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Rural & Economic Services 120,500 21,000 126,056 2,591 Tourism & Area Promotion 64,183 798,149 26,883 702,274 Building Control 251,740 893,911 285,002 895,843
TOTAL ECONOMIC SERVICES 436,424 1,713,060 437,942 1,600,708 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
RURAL & ECONOMIC SERVICES
Operating Expenditure Noxious Weed Control 20,000 1,596 130102 Truck Wash Facility Contribution 1,000 995 135102
Operating Income
Saleyard Registration Fees 500 285 134201 Extractive Industry Licenses 15,000 19,651 135201 Sale Of Standpipe Water 2,000 2,505 135204 Grazing Rights 1,000 1,000 135205 Alcoa Cont - Infrastructure Mtce Contribution 102,000 102,616 135209
TOTAL RURAL & ECONOMIC SERVICES 120,500 21,000 126,056 2,591 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
TOURISM & AREA PROMOTION
Operating Expenditure Area Promotion 54,300 50,550 132102 Harvey Visitor Centre Donation 78,000 78,000 132104 Stirlings Cottage Lease 17,760 17,760 132105 Australind Eco Museum Maintenance 2,000 5,024 132106 Gibbs Pool Amphitheatre Booking Agent Fee 2,000 2,000 132109 Harvest Fest CoOrdinator Cont 19,000 19,000 132111 Stirling Cottage Maintenance 13,000 13,699 132118 Harvey Visitor Precinct Grounds Maintenance 228,000 211,257 132119 Harvey Visitor Centre Maintenance 16,000 8,237 132120 Cost Of Harvey Number Plate Sales 1,500 2,600 132129 Aust. Visitor Info Services 82,000 82,000 132132 Sister City Relationship - Cultural Activities 10,000 244 132103 Amphitheatre Events Contribution 2,000 0 132140 Events Support - Works Labour / Support 32,000 26,306 132143 Regional Tourism Strategy Contribution 10,000 0 132145 Tourism Admin Expense ABC Trans 122,200 119,888 132150 Tourism Depreciation Expense 68,389 64,359 132155 Harvey Station Master's House Verandah 40,000 1,350 132160
Operating Income Stirlings Cottage Lease 17,760 11,867 132201 Caravan Park Registration 2,000 5,663 132204 Harvey Number Plate Sales 2,000 3,900 132207 Sundry Income 500 540 132210 Tourism Admin Income ABC Trans 1,923 3,564 132250 Transfer from Building Reserve 40,000 1,350 132260
TOTAL TOURISM & AREA PROMOTION 64,183 798,149 26,883 702,274 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
BUILDING CONTROL
Operating Expenditure Building Salaries 392,000 399,075 133701 Relief Salaries - Building 20,000 34,548 133702 L.S.L Payments - Building 14,000 19,708 133703 Building Superannuation 49,000 49,483 133704 Building Workers' Compensation 8,100 8,503 133103 Conferences & Accommodation 5,000 3,650 133104 Stationery And Printing 9,000 4,583 133105 Telephone 8,000 3,067 133106 Insurance 14,300 13,612 133107 Legal Expenses 5,000 3,295 133108 Sundry Expenditure 4,000 2,190 133109 Vehicle Expenses H9013 12,000 11,055 133110 Vehicle Expenses H9042 7,000 4,611 133142 Vehicle Expenses H9049 7,000 3,381 133143 Subscriptions & Publications 1,000 509 133114 Safety Equip/Protective Clothing 750 266 133115 Building Advertising 1,000 0 133117 Building Admin Expense ABC Trans 324,973 320,092 133150 Building Depreciation Expense 11,788 14,216 133155
Operating Income Building License Fees 200,000 225,178 133201 Sign & Hoarding Licenses 500 164 133203 Swimming Pool Inspections 21,000 22,243 133204 Fines & Penalties Bldg 100 0 133206 Legal Costs Recovered 500 0 133207 Inspection Fees 100 0 133208 Sundry Income 5,500 5,280 133209 Staff Telephone Recoup- Building 50 0 133210 Fines & Penalties S.Pool 100 1,000 133211 Building Statistic Sales 3,000 2,060 133212 Building Admin Income ABC Trans 5,190 9,370 133250 P & L on Sale of Asset 1,700 0 133290 Transfer from LSL Reserve - Building 14,000 19,708 133213
TOTAL BUILDING CONTROL 251,740 893,911 285,002 895,843 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ECONOMIC SERVICES FIXED ASSET REPLACEMENT
Furniture & Equipment 3,000 0 132301
Entry Statements 235,000 185,455 132309 Reserve Transfer Entry Statements 50,000 104,165 132409
Binningup Tourist Info Sign 15,500 0 132340
Mooseum 550,000 0 132320 - Grants SWDC 386,000 0 130415 - Reserve Transfer 164,000 0 130416
TOTAL ECONOMIC SERVICES FIXED ASSET REPLACEMENT 600,000 803,500 104,165 185,455 44012 Income Expense Income Expense Budget Budget Actual Actual
2019 - 2020 2019 - 2020
PROGRAMME SUMMARY
OPERATING
Private Works 4,300 4,000 2,709 2,292 Engineering Admin. 118,221 639,164 157,160 664,327 Public Works 0 0 0 0 Plant Operation 0 0 0 0 Salaries and Wages 120,000 120,000 160,439 168,437 Unclassified 386,500 1,059,522 1,312,381 1,108,519
TOTAL OTHER PROPERTY & SERVICES 629,021 1,822,687 1,632,689 1,943,575 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
PRIVATE WORKS
Operating Expenditure Private Works Schools / Sports 3,000 2,292 140102 Private Works Other 1,000 0 140104
Operating Income Private Works Schools / Sports 3,200 2,709 140202 Private Works Other 1,100 0 140204
TOTAL PRIVATE WORKS 4,300 4,000 2,709 2,292 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
ENGINEERING ADMINISTRATION
Operating Expenditure
Administration Cost (10%) 55,664 55,908 142150 Engineering Salaries (28%) 369,000 396,716 142701 Salaries LSL Reserve 54,000 79,390 142711 Conferences 5,000 0 142112 Subscriptions & Publications 1,000 290 142118 Superannuation (17%) 30,000 29,261 142104 Software Subs & Licences 124,500 102,762 142111
Operating Income Administration ABC Trans 17,021 20,211 142250 Staff Recoup-Engineering 200 11 142202 Sundry Income 2,000 190 142203 Transfer From LSL Reserve - Engineering 54,000 79,390 142204 Diesel Fuel Rebates 45,000 57,358 142208
TOTAL ENGINEERING ADMINISTRATION 118,221 639,164 157,160 664,327 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
PUBLIC WORKS OVERHEAD
Operating Expenditure Engineering Salaries Labour (72%) 949,000 1,020,280 142701 Engineering Sick & Holiday Labour 324,000 345,458 142702 EBA Sick Leave 4,000 1,981 142704 Engineering Service Pays 7,000 7,103 142707 Engineering Allowances 93,000 98,719 142708 Tool Box / Staff Meetings 20,000 14,996 145703 Engineering Superannuation (83%) 147,000 143,377 142104 Stock & Fuel Administration 31,000 33,308 142105 Superannuation Outside Staff 281,000 256,869 142106 Engineering Workers Comp Insurance 71,000 74,530 142109 Advertising Staff Vacancies 5,000 1,219 142110 Protective Clothing/Safety Equip 30,000 41,674 142113 Office Expenses and Stationery 15,000 25,305 142114 Telephone 22,000 18,537 142115 Vehicle Expenses 16,000 11,914 142116 Insurance 44,000 42,136 142117 Advertising General & Tenders 5,000 7,595 142119 Vehicle Expenses H9002 8,000 8,723 142120 Vehicle Expenses H9004 8,000 7,960 142133 Vehicle Expenses H9009 6,000 10,003 142134 Vehicle Expenses H9037 7,000 8,294 142132 Vehicle Expenses H9056 6,000 8,131 142136 Vehicle Expenses H9060 8,000 8,952 142160 Vehicle Expenses H9062 6,000 5,137 142131 Vehicle Expenses H9077 8,000 9,670 142130 Vehicle Expenses H9089 6,000 4,168 142135 Vehicle Expenses H9093 6,000 6,938 142137 Vehicle Expenses H9070 0 284 142138 Vehicle Expenses H9003 0 469 142139 O.H.S. and Skills Training 30,000 28,530 142124 Sundry Expenditure 10,000 3,777 142125 Survey Equipment Repairs/Replace 3,000 8,181 142127 Administration ABC Costs 500,979 503,176 142150
TOTAL OPERATING 2,676,979 2,767,395 LESS Overheads Allocated -2,676,979 -2,767,395 142199
AMOUNT UNDER/OVER ALLOCATED 00
TOTAL PUBLIC WORKS 00 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
PLANT OPERATION
Operating Expenditure Fuel & Oil 380,000 427,259 143102 Tyres & Tubes 65,000 67,875 143103 Parts & Repairs 370,000 440,681 143104 Insurance & Licenses 108,000 94,413 143106 Tools Repaired & Replaced 20,000 22,722 143107 Workshop Consumables 15,000 6,893 143108 Sundry & Vehicle Leases 65,000 52,006 143109 Fuel & Oil Consumables 18,000 10,308 143110
Total Operating 1,041,000 1,122,157
LESS Allocated - Wks/Services -1,041,000 -1,122,157 143199
TOTAL PLANT OPERATION 00 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
SALARIES AND WAGES
Operating Expenditure Total Salaries & Wages 12,090,000 11,899,568 145101 Total Salaries/Wages Allocated -12,090,000 -11,937,032 145199
AMOUNT UNDER/OVER ALLOCATED 0 0 0 -37,464
Operating Expenditure Workers Comp Labour 80,000 168,437 145702 Parental Leave Salaries 40,000 0 145704
Operating Income Workers Compensation Recouped 80,000 160,439 145201 Parental Leave Recoup 40,000 0 145204
TOTAL SALARIES & WAGES 120,000 120,000 160,439 168,437 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
UNCLASSIFIED
Operating Expenditure Plant Depreciation Expense 673,807 588,258 143155 Insurance Claims 100,000 162,303 146102 Social Club Purchases 2,000 2,570 146103 Staff Training 58,000 46,540 146107 B.C.I.T.F. Payments 100,000 129,590 146108 Building Commission Levy Expense 120,000 169,300 146110 Stock Take Variance Expense 0 1,475 146112 P & L On Sale Of Assets - Other Property & Services 5,715 8,482 146190
Operating Income P & L On Sale Of Assets - Other Property & Services 49,500 3,125 146290 Insurance Claims Recouped 100,000 155,069 146202 Social Club Recoups 2,000 2,570 146203 Monies Trf'd from Trust includes 10 year w/off & Unallocated interest 0 502,934 146220 Public Library Stock - Gifted from SLWA 0 339,699 146418 Sale Of Assets 0 6,000 146204 B.C.I.T.F Receipts 105,000 127,806 146208 Building Commission Levy Collected 130,000 175,178 146210
TOTAL UNCLASSIFIED 386,500 1,059,522 1,312,381 1,108,519 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
OTHER PROPERTY AND SERVICES FIXED ASSET REPLACEMENT
Engineering Plant Purchases 1,448,000 859,122 146302 - Trade in 210,000 49,455 146402 - Trans Plant Reserve 1,238,000 809,667 146403
H-9077 38,000 37,254 146306 - Trade in 24,000 26,818 146408 - Trans Plant Reserve 14,000 10,436 146409
Office Equipment - Office Furniture 7,500 0 146310 - Office Equipment 29,800 5,033 146315 - Engineering Inspection Equipment 10,000 0 146308
TOTAL OTHER PROP & SVCS FIXED ASSET REPLACEMENT 1,486,000 1,533,300 896,376 901,409 44012 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
TRANSFERS TO OTHER FUNDS
Transfer to Plant Reserve 850,000 850,000 150301 Office Equipment Reserve 50,000 50,000 150302 LLC Capital & Major Maint. 160,000 160,000 150307 BRC Capital & Major Mtce 10,000 10,000 150308 HRCC Capital & Major Mtce 100,000 100,000 150309 LSL, Sick Reserve 150,000 150,000 150313 Bridge Maintenance Reserve 70,000 70,000 150304 Refuse Management Reserve 10,000 0 150316 LLC Aquatic Major Maint. 180,000 180,000 150319 Building Reserve 650,000 900,000 150320 Recreation Facilities Reserve 100,000 350,000 150321 LLC Gym Equuipment Reserve 80,000 80,000 150323 District Revaluation Reserve 50,000 50,000 150325
TOTAL FUND TRANSFERS TO SCHEDULE 2 0 2,460,000 0 2,950,000 44012 Income Expense Income Expense General Budget Budget Actual Actual Ledger
2019 - 2020 2019 - 2020 Account
FINANCE AND BORROWING
Operating Expenditure Interest - Other S.S.L. 13,978 4,160 160104 Government Guarantee Levy -SSL 3,469 1,086 160107 Advances & Floats 100 0 160106 Interest Expense - Leases 0 1,918 160160
Operating Income Interest - Other S.S.L. 13,978 1,924 160204 Other Income - S.S.L. 4,469 480 160206 Advances & Floats 100 0 160207
OPERATING - SCHEDULE 2 18,547 17,547 2,404 7,164
Capital Expenditure Principal - Other S.S.L. 36,959 0 160303
Capital Income Principal - Other S.S.L. 36,959 0 160402
CAPITAL - SCHEDULE 2 36,959 36,959 0 0
TOTAL FINANCE AND BORROWING 55,506 54,506 2,404 7,164