To balance and meet the needs of our community in a sustainable and responsive manner by progressive leadership and partnering.
ANNUALREPORT 2 0 0 5 I 2 0 0 6
PRINCIPAL OFFICE 93 MAIN STREET, KAPUNDA 5373, SOUTH AUSTRALIA Mayor and Councillors 3
Light Regional Council Organisation Structure 5
The Year in Review 6
The 2005/2006 Financial Year in Review 8
The Way Ahead – Looking Forward to 2006 / 2007 9
Tourism 13
Community Development 15
Development and Environmental Services 18
Works and Technical Services 24
Library and Information Services 29
Corporate Governance 32
Elected Member Training and Development 34
Council Document 34
Executive Officers Remuneration 35
Human Resources 36
Staff Profile 36
Council’s Web-site 37
Occupational Health, Safety And Welfare 38
Freedom of Information 39
Rating Policy / Statement 45
Financial Report 53
Financial Statement for the Year Ended 30 June 2006 57
YOUR COUNCIL RATES ARE GST FREE
Mayor and Councillors
Cr Robert Hornsey Mayor (Deputy Mayor) Mayor Des Shanahan PO Box 36 PO Box 112 KAPUNDA SA 5373 FREELING SA 5372 Telephone: (08) 8566 2590 Telephone: (08) 8525 2353 Email: [email protected] Facsimile: (08) 8525 2355 Mobile: 0429 652 353 Representation on Committees Machinery Advisory Committee Representation on Committees Kapunda Tourism Precinct Advisory Committee Local Government Association Rating Policy Review Advisory Committee Central Local Government Region Performance Evaluation Review Committee Barossa Light Development Incorporated Lower North Animal & Plant Control Board Machinery Advisory Committee Development Assessment Panel Kapunda Tourism Precinct Advisory Committee Rating Policy Review Advisory Committee Performance Evaluation Review Committee Light ward Roseworthy Township Community Committee Tender Committee Cr Lynette Reichstein Development Assessment Panel 28 Rogers Street Freeling Township Urban Master Plan Committee FREELING SA 5372 Community Grants Committee Telephone: (08) 8525 2273 Email: [email protected] Dutton Ward Representation on Committees Cr Bill Carrick Rating Policy Review Advisory Committee Lot 91 Cossins Street Performance Evaluation Review Committee (PO Box 248) Tender Committee KAPUNDA SA 5373 Freeling Recreation Park Management Committee Telephone: (08) 8566 3252 Freeling Institute Management Committee Email: [email protected] Transport Brokerage Scheme Home Assist Representation on Committees SPOKE Kapunda Tourism Precinct Advisory Committee Freeling Senior Citizens Units Committee Tender Committee Development Assessment Panel Kapunda & Light Tourist Association Freeling Township Urban Master Plan Committee Kapunda Swimming Pool Community Grants Committee Kapunda Soldiers Memorial Hall Roseworthy Township Community Committee Kapunda Community Gallery Committee Heritage Advisory Commite Development Assessment Panel Heritage Advisory Commite Cr Robert Williams 4 Young Street KAPUNDA SA 5373 Telephone: (08) 8566 3265 Mobile: 0419 835 073
Representation on Committees Machinery Advisory Committee Kapunda Tourism Precinct Advisory Committee District Bushfire Prevention Committee Dutton Park Inc. Development Assessment Panel Community Grants Committee
YOUR COUNCIL RATES ARE GST FREE Mayor and Councillors
Western Barossa Ward Mudla Wirra Ward Cr Ron Kubisch Cr Natalie Fyfe 45 Baker Street PO Box 35 KAPUNDA SA 5373 HAMLEY BRIDGE SA 5401 Telephone: (08) 8566 2197 Telephone: (08) 8528 2082 Facsimile: (08) 8528 2424 Email: [email protected]
Representation on Committees Representation on Committees Kapunda Tourism Precinct Advisory Committee Rating Policy Review Advisory Committee Tender Committee Performance Evaluation Review Committee Lower North Animal & Plant Control Board Wasleys Recreation Ground Management Committee Light CFS Group Roseworthy Township Community Committee Development Assessment Panel Lower North Animal & Plant Control Board Greenock Undergrounding of Power and Wasleys Institute Committee Street Scape Advisory Committe Barossa Hills & Plains Rural Counselling Services Development Assessment Panel Cr Mike Skevington 28 George Street Cr Robert Howard (PO Box 303) 21 Main North Road GREENOCK SA 5360 (PO Box 92) Telephone: (08) 8562 8150 ROSEWORTHY SA 5371 Email: [email protected] Telephone: (08) 8524 8380 Mobile: 0419 862 715 Email: [email protected] Representation on Committees Machinery Advisory Committee Rating Policy Review Advisory Committee Representation on Committees Performance Evaluation Review Committee Machinery Advisory Committee Tender Committee Performance Evaluation Review Committee Greenock Institute Committee Roseworthy Township Community Committee Development Assessment Panel Hewett Joint Community Development Committee Community Grants Committee Light CFS Group Greenock Undergrounding of Power and District Bushfire Prevention Committee Street Scape Advisory Committe Kapunda High School Governing Council OHS&W Committee (Observer) Cr Michael Schluter Freeling Township Urban Master Plan Committee Sect. 145 Nain Road Development Assessment Panel (PO Box 402) GREENOCK SA 5360 Cr Ralph Hatcher Telephone: (08) 8562 8600 3 Goldfinch Way Facsimile: (08) 8562 8600 HEWETT SA 5118 (PO Box 63 GAWLER SA 5118) Telephone: 8523 3432 Representation on Committees Greenock Centenary Park Committee Mobile: 0414 488 275 Community Grants Committee Facsimile: 8522 1610 Development Assessment Panel Greenock Village Community Association Representation on Committees Greenock Undergrounding of Power and Hewett Joint Community Development Committee Street Scape Advisory Committe Gawler River Floodplain Management Authority Heritage Advisory Commite Development Assessment Panel
YOUR COUNCIL RATES ARE GST FREE Light Regional Council
Organisational Structure (30 June 2006)
Council (Comprises the Mayor and 10 Councillors)
Council Committees (Currently 10 Committees reporting to Council)
Chief Executive Officer Peter Beare
Executive Assistant Risk Management Officer Terry Savage Ted Wojtkowski
Manager, Visitor & Tourism Community Development Officer Information Services Suzanne Williams Jaci Thorne
Director Director Infrastructure & Manager Library Services Corporate Services Environmental Services Amanda Cook Richard Michael Gary Adkins
Customer Services Officer Librarians (3 Part Time) Librarians (4 Casual) Personal Assistant Personal Assistant -Freeling Office Mary-Anne Murray, Jan Both Sue Wurst, Joyce Uray, Linda Hammond Vacant Heather Hamilton & Pepper Mickan Katherine Wright & Ethel Sinfield
Manager, Environmental Accountants (2) Services Volunteer Librarians Milton Helbig & Sid Jain James Miller
Rates Assessment Officers (3) Building Surveyor Project Planner Julie Ayris (0.8), Lee-Anne Ober Megan Renzella Nathan Cunningham & Jenny Swann
Accounting Officer – Senior Planner Graduate Planner Payroll & Accounts Payable Geoff Parsons Rebecca Martin Ingrid Weber
Records Administrational Assistant Administration Assistant Management Officer Tara Kneebone Jodie Loveridge Rebecca Wutke
IT Coordinator & Accounts Environmental Management General Inspector Receivable Officer Officer Lloyd Mott Brooke Waters Andrew Philpott
Customer Services Officer Environmental Health Officer Kapunda Office David Hooper Shirley Victor
Manager Works & Admin Support Officer Technical Services Jade Heath John Leeflang
Technical Officer Personal Assistant - Assets Sue Hobby Neil Purdam
Technical Officer Administration Officer – Field Operations Tanya Chapman Vacant
Special Projects & Team Leaders (2) Contracts Administrator Ken Lienert & Mick Meaney Peter Broomhead
Municipal Employees & Plant Operators (14) (2 Vacant)
Greg Matthews, Wally Muhleder, Jake Noack, Graham Below, Steve Lange, Paul Stockley, Brian Curnow, and Brian Schmidt, and Brian Hamlyn and Russell Tresize, Nick Brighurst, Andrew Runciman
YOUR COUNCIL RATES ARE GST FREE The Year In Review
Light Regional Council during New policy direction adopted (amongst others) included the the course of its tenth year of establishment of the Light Regional Council Heritage Incentive operation, continued to meet the Scheme and Policy, the establishment of Council’s Building Fire challenges of local government Safety Committee, the Light Vehicle Crossover Policy, and an and its communities by playing Elected Members’ Training and Development Policy. Review of a critical role in maintaining the the Code of Practice for Access to Council Meetings, Council fabric and social well being of the Committees & Council Documents; Committee Members’ Code of region through a culture of co- Conduct; the Model Guidelines for the Control of Election Signs; operation and collaboration. and the Road Seal Funding Policy also occurred. The development of an Asset Management Plan, principally The Council continues to addressing the issue of road infrastructure, was undertaken during experience strong growth in all the year and while it is recognised that this is a working document, sectors of residential, commercial Council considers that further development will need to occur in and industrial development and during the year elected members this area of its operations to ensure that all infrastructure types agreed on the strategies and actions for the forthcoming period are adequately represented in its future planning. Needless to say 2006 – 2016. This will be Council’s third strategic plan which at Council is no orphan in the local government sector in dealing with its finalisation will set in place the future vision and aspirations the high cost of replacing and demands being placed on (and for) of the community. As part of the same project, Council is now existing and future infrastructure, indeed all levels of government formulating the Ten Year Financial Plan which will take into account are faced with an ever increasing bill in relation to servicing the the cost estimates of the strategy. A major part of this plan will infrastructure needs of their respective communities. be to establish the financial sustainability of Council in terms of the Independent Review of South Australian Local Government Financial Sustainability Report “Rising To The Challenge: Towards Sustainable Planning Financially Sustainable Local Government in South Australia”. With State and Local Governments being responsible for the setting On completing the Strategic and Ten Year Financial Plan, Council of policy framework that provides for sustainable development, will seek to obtain final input from members of the community and Council has continued to contribute to the creation of a sustainable other stakeholders on the proposed goals and strategies for the planning policy for its area. region that will provide the social, economic and environmental framework on which to build the community and provide for future This year Council undertook various programs, in particular generations focussing on the development of a planning policy. Work was either commenced (or continued on from the previous reporting period) on the Hewett Strategic Bicycle Plan (with funds allocated Legislation and Policy Reform for on ground works in the 2006/2007 financial year), the Minor Amendments Plan Amendment Report (PAR), Industry (Gawler Belt) During the course of the reporting period, the State Government Zone Land Division PAR, the Townships (Residential, Commercial introduced a number of Bills into parliament that sought to achieve and Industrial) Strategic Review, the Clare and Barossa Valleys a wide range of reforms that would impact on local government and Tourism Plan PAR, the adoption of the Clare Valley Tourism Alliance its communities. Charter, the development of the Freeling Township Urban Master Plan, and the Kapunda Residential PAR. These plans and reports Councils were requested to provide comments on several of these represent the future policy direction for the physical development of reform packages which included the Interim Report into Council the region in a sustainable and responsible manner. They provide Members’ Allowances and Benefits Review amongst others. The for, amongst other key objectives, the fostering of creativity, the legislative review continues work commenced with the changes growing of prosperity and community wellbeing and opportunities made through the Local Government (Financial Management and for emerging and expanding business opportunity. Rating) Amendment Bill of 2005. Many of the reforms described in the Bill will come into force during the 2006/2007 financial As reported in the 2004/2005 Annual Report, Council commenced year. Commentary was also provided to the Federal Minister of investigations (in 2004) into managing its aging population following Agriculture, the Office of the Gene Technology Regulator and an assessment of its demographic profile that reported over to the Australian Local Government Association concerning 20% of the region’s population is over 55 years of age and that the implementation of a ban on the research, development and this figure is forecasted to double by the year 2011. A detailed use of Terminator genetically modified seeds in Australia; and in feasibility report was commissioned by Council on the need for regard to the Draft Planning Strategies for Metropolitan and Outer aged care accommodation and services with the report being Metropolitan Adelaide. finalised in May 2006. However, on considering the report and its proposed outcomes, Council resolved not to continue to pursue the Council itself adopted and reviewed a number of policy documents development of a retirement village concept in the town of Kapunda. throughout the year which it is believed will benefit the community through the day to day operations of its representative organisation.
YOUR COUNCIL RATES ARE GST FREE Financial Grants Council Staff
Where able to, Council looks to undertaken projects that might It is pleasing to report that Council has again recorded no lost attract sources of funding from outside of its own resources. Council days due to injuries sustained in the workplace and this result is was again successful in attracting a number of grants from various testament to the systems and safe workplace procedures that have bodies to undertake specific projects on behalf of the community. been developed by staff in partnership with the Local Government Association Mutual Liability Scheme. This reporting period saw Council obtain capital grant funding for the following projects: The difficulties of resourcing professional staff in the areas of planning, environmental health, engineering and finance has been widely reported over recent years and with the tightening of the • Roseworthy Community Park $150,000 labour market, Council and its community are indeed fortunate to • Roads to Recovery Two $628,803 have a committed, dedicated and well versed workforce. Labour • Places for People, Freeling Streetscape $5,000 market forces do however continue to cause concern for Council • Kapunda Tourism Precinct, Thomson Building $30,000 and its management staff, with several senior officers leaving the organisation during the course of the year for greener pastures. Thankfully, Council has been able to source appropriately qualified While not taking place during the reporting period, the opening replacement staff. of the Roseworthy Community Park took place on Saturday, 14 October 2006, officially being opened by David Fawcett The following awards presented to Council are a testament of the MP Federal Member for Wakefield and Hon Michael Wright MP high calibre of staff and volunteers employed: Minister for Recreation, Sport and Racing together with a formal • Freeling Urban Design Framework acknowledgement given of the contributions made by the following o Merit Award in the Planning in Landscape Architecture funding partners: category from the Australian Institute of Landscape Architects o Commendations in the President’s Award, Rural Planning • Amcor $50,000 Category from the Urban Development Institute • DOTARS (Dept of Transport & Regional Services) $150,000 of Australia and from the Planning Institute of Australia, • Community Recreation & Sport Facilities Program $50,000 Urban Design Category • Leightons $20,000 • Tourist & Leisure Park - tourism award in ‘Category 12- Caravan/ Camping Park’ for the second consecutive year. • Elaine Saltiel-Mosely, a volunteer at the Visitor Information Centre and the Secretary of the Kapunda & Light Tourism Incorporated Social Well Being won a regional Courtesy Award for her contribution to tourism in the Light region The Light Regional Council Social Plan was also drafted during • 2006 Jim Barry Tourism Awards the Kapunda Visitor Information the course of the year being subject to several periods of public Centre won the ‘People’s Choice Award’ consultation. The objective of the plan which covers the same • the SA Great Community Award for regional projects - Kapunda period as Council’s draft Strategic Management and Ten Year Visitor Information Centre in November 2005. Financial Plan, is to “plan”, coordinate and implement the social, community and health infrastructure necessary for the enhancement The reality of competition requires Council to continue being of the physical, social and cultural amenity of our region. competitive in the remuneration it offers and supportive in the development of staff at every stage of their careers to ensure Council unfortunately experienced the less savoury nature of its Council remains an employer of choice who offers a balance society during the year with the iconic statue of “Map Kernow” at between the workplace and family. the southern entrance to the Kapunda township, being torched in a senseless act of vandalism. Refurbishment works have however commenced on bringing “Map” back to life and Council wishes Conclusion to express its appreciation to all those people concerned about its renewal. Sharps (needle) disposal also continues to be a focus In closing, we would like to thank the elected members, those of Council’s community health monitoring programs, with several members of the community who served on committees of Council instances of inappropriate disposal by persons unknown occurring and staff for their dedication and efforts to progress the Council in the general area of the Kapunda Kindergarten. On a brighter note and realise its goals during the past year. The successes enjoyed Council was delighted to approve a development application during by Council are the result of interest, commitment, passion and the course of the year for the development of a Child Care Centre contributions made by many people and organisations within the at Kapunda. Light Regional Council community.
Des Shanahan Peter J. Beare Mayor Chief Executive Officer
YOUR COUNCIL RATES ARE GST FREE The 2005/2006 Financial Year In Review
Council developed and adopted a Five-Year Strategic Management As part of its annual budget deliberations, Council is required to Plan covering the years 2001 to 2006. The plan came into being adopt an Annual Statement which identifies the activities that the after a number of joint workshops between the elected officials and Council has scheduled to be undertaken during the relevant financial Council staff, and was the subject of a period of public consultation year to achieve its objectives. The Annual Statement includes prior to its adoption. Public comment was received from interested financial and non-financial measures that Council can use to individuals and community groups and was considered by Council assess its performance against its objectives. Some the strategies prior to the plan’s adoption. The plan identifies the aspirations and and goals were continuing on with projects commenced in the challenges facing the Council in the future and is reviewed during previous financial year, while others considered for action during the annual budgetary deliberations. The 2005/2006 financial year 2005/2006 financial year have been deferred to succeeding years. represented the final year of the plan.
Annual Statement, Performance Report 2005/2006 Financial Year
Performance in actioning Performance on items actioned 2005/2006 targets
Count of No. of Reviewed & Reviewed & Actioned Commenced Substantially Completed as Exceeded Performance Projects Cancelled Deferred to (score 2) Completed Planned Target Target Results Measured (score 0) 2006/2007 (score 3) (score 4) (score 5) Year (score 1)
Specific Goal Area Performance Community Services 2 - - 2 1 - 1 - Corporate Governance 9 - 2 7 1 4 2 - Economic Development & Tourism 3 - - 3 2 1 - - Library & Information Services 1 - - 1 - - 1 - Environmental Services 7 - 1 6 3 3 - - Works & Technical Services 1 - - 1 - 1 - -
Total 23 - 3 20 7 9 4 -
Performance in actioning Performance on items actioned 2005/2006 targets
Percentage of No. of Reviewed & Reviewed & Actioned Commenced Substantially Completed as Exceeded Performance Projects Cancelled Deferred to (score 2) Completed Planned Target Target Results Measured (score 0) 2006/2007 (score 3) (score 4) (score 5) Year (score 1)
Specific Goal Area Performance Community Services 6% - - 100% 50% 50% - Corporate Governance 30% - 22% 78% 14% 57% 29% - Economic Development & Tourism 19% - - 100% 67% 33% - - Library & Information Services 10% - - 100% - 100% - Environmental Services 25% - 14% 86% 50% 50% - - Works & Technical Services 10% - - 100% - 100% - -
Total 100% - 13% 87% 35% 45% 20% -
Definition of Performance Targets
Reviewed & Cancelled Score 0 Determined as not being required to be completed following budget review or in preparation of the 2005/2006 Annual Budget due to other emerging priorities. Reviewed & Deferred Score 1 Determined to be an approved carried forward project – a project not expected to be completed during the to 2006/2007 Year target year due to resourcing constraints or other emerging priorities. Commenced Score 2 Project has commenced and reached a stage of development with Council or appropriate policy committee. Substantially Completed Score 3 Project has commenced and reached a stage of substantial development (>75%) with Council or appropriate policy committee. Completed as Planned Score 4 Project has reached defined objective. Exceeded Target Score 5 Project exceeds target set.
YOUR COUNCIL RATES ARE GST FREE The Way Ahead – Looking Forward to 2006/2007
At the time of adopting its annual budget Council is required to There are a total of 38 activities to be measured and a report similar identify the strategies and goals that implement the purposes of to that shown for the 2005/2006 financial year will be included its Strategic Management Plan. Council is required to measure its in the 2006/2007 report. Performance targets will be measured performance against the implementation of those activities by way by reference to the items ‘Reviewed & Deferred’, ‘Actioned’, of either financial or non-financial performance indicators. ‘Commenced’, ‘Substantially Completed’, ‘Completed as Planned’ and ‘Exceeded Target’. Council highlighted during the preparation of its 2006/2007 Annual Budget document various activities by which it intends to measure its service delivery for the forthcoming year. Activities to be measured are as follows
Operational Area Actions Measurable Outcome
Governance Provide professional development opportunities for Financial - Elected Member training in accordance elected members with budget allocation.
Non-Financial – Level of skills obtained by elected members in performance of their role
Actively participate in the media election Financial – Budget allocation for Council election campaigns promoting the 2006 local government costs met. elections
Non–Financial – High level of nominations received. Election required ensuring democratic process. All elected official positions filled.
Review Human Resource Policies Non-Financial – Policies continue to recognise industry standard practises.
Non-Financial – Practises reviewed. Determination Review Records Management systems as to Electronic Document Management System compared to future of current AusInfo Records Management System.
Complete development of 10 year financial plan as Financial – Ten Year Financial Plan Statements part of Council Strategic Plan for 2006 to 2016 established. Sustainability statement achieved.
Non-Financial – Local Government Act provisions met. Future budgetary blueprint established. Complete development of 10 year financial plan as part of Council Strategic Plan for 2006 to 2016
Develop a defined set of corporate management Non-Financial - Establish a Values Statement for values the organisation.
Review the Disaster Management Plan for Council’s Non-Financial - Update Council Risk Management operations and the region Strategies (where required). Compare Council strategies against regional Disaster Management Plans.
Develop and implement an Information Technology Financial – Budget allocation for IT met. Fire rated Disaster Plan inclusive of reviewing IT systems room completed within budget. infrastructure in regard to security provision and server utilisation Non-Financial – Managed service programme investigated (implemented if needed). Backup and security reviewed. IT servers and communications equipment relocated to fire rated room. IT practices and procedures reviewed (updated if necessary).
YOUR COUNCIL RATES ARE GST FREE Activities to be measured are as follows CONTINUED
Operational Area Actions Measurable Outcome
Governance Review internal telephone systems as in regard Financial – Implement replacement to developments in broadband and mobile phone communications systems within budget. technologies in the Region. Non-Financial – Replace outdated technology. Define communication links between offices. Review mobile telecommunications requirements.
Review council electronic communications and Financial – Implement eServices payment solution. customer access strategies with the public Projects completed within budget. (including the monthly newsletter and other printed documentation) to determine effectiveness, amend Non-Financial – Implement eServices, customer documentation and publications as necessary, services and payment options. Review monthly inclusive of implementing eServices payment and newsletter options. Review public consultation customer enquiry module policy. Review communications strategies.
Develop a plan for the future financial sustainability Financial – Ten Year Financial Plan Statements of Council established.
Non-Financial – Sustainability Enquiry recommendations met.
Successfully complete consultation phase of Financial – Budget allocation met. PLEC Economic Development and Tourism Freeling Urban Design framework and commence commitment achieved. Developer contribution implementation phase obtained.
Non-Financial – Public agreement to project proceeding. Commencement PLEC undergrounding power project. Planning and Designs for streetscape created.
Undertake Infrastructure redevelopment at Financial – Grant funding obtained. Project Kapunda Tourist & Leisure Park completed within budget.
Non-Financial – Definition of road infrastructure. Definition of camping and site areas. Completion manager’s residence and entry statement.
Develop new cabins at Kapunda Tourist & Financial – Grant funding obtained. Leisure Park Non-Financial – Establish two new miners’ cabins.
Library Services Develop practical strategies for partnerships for Financial – Regional library service established library and information services within budget.
Non-Financial – Regional co-operation. Increased library borrowings. Promotion of regional library co-operation. Increased patronage.
Develop and implement holiday programmes that Non-Financial – Establish suitable programmes. encourage reading and the development of literacy Achieve appropriate attendance levels. Promote skills for school aged children literacy skills.
Implement information technology in accordance Financial – LINK system budget allocation met. with the corporate strategy of Council with particular focus on LINK partnership with The Non-Financial - Regional co-operation. Increased Barossa Council and the Clare & Gilbert Valleys library borrowings. Promotion of regional library Council co-operation. Increased patronage.
10 YOUR COUNCIL RATES ARE GST FREE Activities to be measured are as follows CONTINUED
Operational Area Actions Measurable Outcome
Environmental Services Review Council By-laws Financial – Undertake review within budget.
Non-Financial – Legislative requirements met. Public consultation undertaken. By-laws implemented.
Complete development of Animal Management Plan Non-Financial – Draft Plan created. Community and applicable policies representation obtained. Public consultation undertaken. Animal Management Plan adopted.
Develop Open Space Strategy Financial – completed within budget.
Non-Financial – Draft Plan developed. Consultation undertaken. Strategy adopted.
Implement revised Development Assessment Financial – Complete within budget. Panel guidelines Non-Financial – Appoint specialist members to Committee. Review elected member membership. Review committee terms of reference.
Finalise Kapunda Residential Plan Amendment Financial – Completed within budget Report Non-Financial – Consultation finalised. Plan Amendment Report reviewed and adopted.
Prepare Industrial (Freeling) Zone Plan Amendment Financial – Completed within budget Report Non-Financial – Draft Plan Amendment Report. Undertake Public Consultation.
Prepare Clare and Barossa Tourism Plan Financial – Completed within budget Amendment Report in consultation with Goyder, Clare & Gilbert Valleys and The Barossa Councils Non-Financial – Draft Plan Amendment Report. Undertake Public Consultation.
Prepare a master-plan for Kingsford Regional Financial – Completed within budget Industrial Park Non-Financial – Consult with key stakeholders. Draft Plan Amendment Report. Undertake public consultation
Prepare Kapunda Mine Conservation Financial – Obtain grant funding. Completed within Management Plan budget.
Non-Financial – Consult with key stakeholders. Draft Management Plan. Undertake public consultation. Retain/enhance heritage value of site.
Financial – Completed within budget. Prepare Kapunda Retirement Living Plan Amendment Report Non-Financial – Consult with key stakeholders. Draft Plan Amendment Report. Undertake public consultation.
Financial – Completed within budget. Implement Hewett Bicycle Strategy Non-Financial – Commence implementation of strategy. Commence on-ground works.
Financial – Service calculations adopted. Project Implement Green Organics collection service Implemented within budget.
Non-Financial – Roll-out third refuse bin. Education of ratepayers. Record statistical measurement of hard refuse diversion. Improve refuse tip life cycle.
11 YOUR COUNCIL RATES ARE GST FREE 11 Activities to be measured are as follows CONTINUED
Operational Area Actions Measurable Outcome
Works and Technical Services Consolidate asset management plans to form a Financial – Infrastructure works completed within single reference document for the management, budget and within budget period. maintenance, renewal and new provision of infrastructure services. Non-Financial – Adoption of Asset Management Plan. Review recorded assets.
Undertake investigations into requirements Financial – Completed within budget. for asset management systems as part of the development of a Council wide Information Non-Financial – Update Pavement Management Communications Technology strategy System. Implement asset management reporting tools.
Review Plant and Machinery requirements and Financial – Purchase and dispose of plant and implement strategies to maximise usage machinery in accordance with budget.
Non-Financial – Review works practices.
Review works practices and procedures and Non-Financial – Determine most efficient / implement strategies to maximise available effective service delivery options. resources whether public or private
Implement works maintenance programs and Non-Financial – Determine most efficient / strategies to measure performance against targets effective service delivery options. Develop KPIs to enable meaningful performance management.
Community Services Successfully provide the community event “Battle Financial – BOBfest held within budget. Value of the Bands Festival” for the youth of the region in underwritten - not needed. Profit disbursed to collaboration with adjoining councils member councils.
Non-Financial – Enhancement of youth activities. Successful community event. Attendance outcomes achieved. Co-operative resource sharing with adjoining councils.
Continue with Community Asset utilisation project Financial – Complete research within budget.
Non-Financial – Establish viable outcomes for asset utilisation.
Facilitate the development of a University of Third Non-Financial – Enhance adult learning activities. Age in the region to enhance learning opportunities of older adults (ie. 50 years and over)
Establish leisure options program to provide Non-Financial – Further community leisure options recreational options for disadvantaged persons created.
12 YOUR COUNCIL RATES ARE GST FREE Tourism
2005/2006 has been a successful year for tourism in the Light Regional Council area. With changing market forces, interest rate and petrol price rises and longer interest free terms on consumable items, tourism as an industry is struggling to survive. Visitation statistics collected from the Kapunda Tourist & Leisure Park, illustrates that Kapunda has maintained and moreover developed its position in the market through initiatives such as direct marketing campaigns, golf and leisure packages and travel auctions. The Kapunda Visitor Information Centre has also enjoyed a steady year for visitor numbers. Thomson Building- Interpretive Display
The Thomson Building Project won the 2005 Regional SA Great Awards in the community category for the Barossa & Light region. Light Regional Council were pleased to accept the award for the unique concept of the “hub” which hosts four community service organisations; Kapunda Library, Kapunda Visitor Information Centre, Kapunda Community Gallery and the Kapunda Community Craft Shop. Kapunda Tourist & Leisure Park
2005/2006 has been the most successful year for the Kapunda Tourist & Leisure Park to date. The total park’s occupancy rate over the course of the year was 52.4% and the miner’s cabins managed 50% occupancy, which is 10% more than originally forecasted in the Master Plan. As a result of this, sales in the park in 2005/2006 were Three years after the initial redevelopment of the Thomson Building, up 11% from the previous year. the final stage was completed in June 2006. This project included a third and final room in the basement interpretive centre which has In 2005/2006 Stage Two of the five stage Master Plan commenced a twenty minute DVD video on Kapunda’s colourful characters and with the construction of the Park’s Manager’s Residence in history, wall panels and a timeline. The basement is now complete Dutton Park. Other minor works around the park have also been with many local people and tourists complementing Council on the undertaken resulting in a better amenity for the residents and excellent display. visitors.
Kapunda Tourist & Leisure Park Occupancy Rates 2005/2006
70 60 50 40 30 20 10 0
July July April May June March October January February September November December
13 YOUR COUNCIL RATES ARE GST FREE 13 Tourism CONTINUED
Regional Marketing
In the 2005/2006 period Light Regional Council entered into long term funding agreements with Clare Valley Tourism Marketing, Barossa Wine and Tourism and the South Australian Tourism Commission. These funding arrangements give the marketing committees dedicated funding to ensure the region is marketed effectively. The Year Ahead
2006/2007 will be another challenging and busy year for tourism in the region • Light Regional Council has applied for a number of State and Commonwealth grants to assist with the second stage of development for the Kapunda Tourist & Leisure Park. The above photograph was taken at the 2006 Visitor Information • The most recent travel auctions will see over $16 000 come into Centre (VIC) Conference in Woomera at which it was announced the park which will result in over $30 000 being spent in the area. that Clare would host the conference in the 2007 calendar year. • Freeling will host the inaugural BOBFest06 youth music festival in October, which has the potential to become a major event in the L-R- Michelle Hocking (South Australian Tourism Commission), Liz region. Connell (Clare & Gilbert Valleys Council), Andrew Glen (Burra VIC), •The Annual South Australian Visitor Information Centre Jaci Thorne (Light Regional Council/Clare Valley Tourism Marketing), Conference 2007 will be held across the region commencing in Bill Spurr (Chief Executive Officer, South Australian Tourism Kapunda in the first half of the next year. Commission), Pam Laver (Kapunda & Light Tourism Incorporated), Anita Stokes (Burra VIC) This high level of activity illustrates the importance of tourism to regional centres’ economies and profiles.
14 YOUR COUNCIL RATES ARE GST FREE Community Development
The focus throughout 2005/2006 continued to be of a strategic • Forge more effective partnerships within Council and with nature as well as further definition and development of the external stakeholders to create a shared vision of community Community Development Officer’s role within Light Regional needs and collaborative responses. Council. • Plan better for our communities as they change and develop with a particular focus on preparing for the needs of a growing aged The Community Development Officer has continued to implement population and expanding the opportunities for young people. strategies to strengthen, support and sustain communities and community organisations, focusing on the development of social capital and community well-being in areas of aged care, Celebrating Achievements youth, community services, crime prevention, grants and cultural programs. Light Regional Council recognises the achievements of its residents during the year, highlighting these in various ways, Strategic Plan including: Youth Sponsorship/Achievement Support Program In 2005/2006 key projects and priorities identified through Council’s This program recognises the achievements of youth residing strategic planning process included: in the Council area. The program aims to provide funding for youth who display considerable talent in cultural, sporting and • Actively engage with a variety of community and government community service activities to enable these persons to enhance health and human services to form networks and review their talents – whether that be attending appropriate training and strategies. personal development programs or participation in State • To maintain communication with local community organisations or National teams. and groups to keep informed and updated on local issues. • Promote and support community based projects and cultural Australia Day Awards events that engender civic pride and wellbeing. Every year Council presents three awards to acknowledge • Develop support services in the areas of Home Assist, transport, outstanding efforts made by local people and groups to the information and social support community. Citizen of the Year, Young Citizen of the Year are • Undertake an assessment of youth services, facilities and presented to individuals and Community event of the Year is programs in conjunction with Council’s Youth Advisory presented to an outstanding group. Committee. • Recognise the efforts of volunteers by ensuring that Awards for 2006 were presented to achievements are regularly incorporated into Council’s Citizen of the Year – Terri Bateman communications and are celebrated by an annual event. Young Citizen of the Year – James Wright • Work in partnership with relevant community groups and Community Event of the Year – VP Celebrations 14 August 2005 government organisations such as Watch SA to develop crime prevention strategies. Volunteer celebration In recognition of all volunteers and their valued contribution, Council holds an annual volunteer celebration to thank volunteers Social Plan for all the important work done in the community.
The Community Development Officer has formulated a draft Social Plan to be formally adopted in 2006. Planning Council’s Community Events social agenda obligations ensures as far as possible that the services Council supports are appropriately targeted towards 2006 Jacob’s Creek Tour Down Under identified need. Social planning also assists the community in The Greenock leg of Stage one of the 2006 Jacob’s Creek identifying and substantiating a range of needs that are broader Tour Down Under, 18th January 2006 was built on the previous than Council’s own service base. success of the 2005 event. The celebration was well attended and the Greenock community continued their Tour activities to The Social Plan suggests implementation strategies to enable great effect. The event gave an opportunity for Council to thank identified objectives to be achieved. Whilst the range of key stakeholders to the region for their continued support, to objectives contained in the plan is diverse there is a number of provide the local community an opportunity to be part of a over-arching priority goals which these objectives aim to meet: major tourist event and bring the Light Region to attention to the • Build on strengths of our communities to enable them to be more broader community. resilient and self-sustaining. • Ensure there are minimum benchmarks of services, which respond to the social health and well-being needs of people throughout the region.
15 YOUR COUNCIL RATES ARE GST FREE 15 • Volunteered their time in the setting up of the Main Street National Youth Week Christmas Party and helped out at the Kapunda Show • Fund Raised and help organise the Kapunda leg of the Camp National Youth Week ran from the 1st to the 9th of April 2006 Quality, Trekk’n for Kids Vintage Tractor Trek. and aims to encourage young people to become more involved • Coordinated and managed the Youth Week celebration event in their local community by sharing ideas and showcasing their – Mini Bobfest06 talents. The Light Regional Youth Advisory Committee (LiRYAC), • Started work on a Youth Policy in conjunction with the Light Regional Council, ran a Youth • Participated in a Regional Youth Advisory Committee working Week celebration, “MINI BOBFest 06” (Battle of the Bands) on forum. Wednesday April 5th at Kapunda High School. The occasion • LiRYAC will continue to advocate on behalf of their peers to entailed a battle of the bands competition, barbeque lunch, improve youth events and services in the region. rides, temporary tattoos, graffiti art demonstrations, information on youth services, mosaics and much more, all of which was provided free of charge by Council and the Office for Youth. Home Assist Scheme Apart from being a fun and informative day for local youths, the occasion was used to launch the multi-regional “BOBFest 06”, Home Assist is designed to ensure health and safety in the home (youth festival in Freeling) to be held October 2006. for frail aged, people at risk, have a disability or are carers or have no-one living with them or near by to do their necessary chores. Assistance is available for minor home maintenance or Queens Baton Relay modifications, gutter cleaning, minor yard cleaning, removal of dangerous tree limbs, repair to pathways or steps, replacement The Melbourne 2006 Queen’s Baton Relay is the world’s of tap washers and light bulbs, installation and supply of safety longest, most inclusive relay which concluded as the final relay grab rails, security lights, door/window locks and replacement runner entered the opening ceremony of the Melbourne XVIII of smoke alarm batteries, amongst numerous other tasks. This Commonwealth Games on 15 March 2006. Day 21 year our Home Assist Service within the Light Region totalled (ie: 14 February 2006) the Baton was carried through Freeling 1640 jobs, including 694 for domestic assistance, 829 for home and Kapunda on its way to Clare. An afternoon tea in honour of maintenance, 68 for gutter cleaning, 27 for home modifications runner Ethel Sinfield was held at the Council Office in Freeling and 22 for social supports. and an afternoon tea was held the same day to honour runners Pauline Collins, Rachael Dyan and Wendy Ruciack at the Kapunda Council Office. Community Transport Scheme
Council is a member of the Barossa Regional Community Community Assistance Transport Scheme. The scheme is a volunteer organisation providing transport to support the needs of transport Community Grants Scheme disadvantaged in the Barossa, Light and part of the Mid Murray Council is able to support local community initiatives and the regions. This year the transport scheme in the Light Region development of appropriate programs, services, activities and conducted 8056 passenger trips, including 5679 for medical, facilities to meet community need. The Community Grants 399 for shopping, 348 for social reasons, 1165 for carers, 262 Scheme also helps establish mutually beneficial partnerships for day care and 203 for others (funerals, tax agents etc) within between the Council and the community in the provision of these the Light Region. services, adding value, improvement and development.
Council makes a provision every year to help finance individual and community activities and in 2005/2006 has supported, “One & All” training, Undercover Superheroes, Gawler Region Education Employment and Training, Camp Quality Trekk’n for Kids, Wakefield Youth Leadership Forum, Freeling Primary School student conference, Cambodia Rehabilitation Overseas Aid Fund, Heart Foundation, Kids Cancer Christmas Appeal and community carol nights.
Light Regional Youth Advisory Committee (LiRYAC) YAC’s are an integrated Youth Strategy funded under the State Budget which aim to provide a range of youth initiatives that assist young people to become involved and active within their local communities. This year LiRYAC: • Attended the statewide forum, YACFest, held at Adelaide Shores. This forum aims to strengthen and support YACs in South Australia through information sharing, networking and a chance to have a say and influence change.
16 YOUR COUNCIL RATES ARE GST FREE Community Development CONTINUED
Training
Customer Service and Selling Skills Program A free customer service and selling skills certificate training program funded by SA Works and run by Lorraine Thornton was coordinated by Council in March 2006.
Designed for business owners and staff the training program aimed to provide participants with the skills, confidence and attitudes to demonstrate high standards of customer service, to improve selling skills, foster repeat business and build customer numbers. Businesses from both Kapunda and Freeling attended the course which enabled participants to learn about meeting sales targets and how to handle difficult situations in a positive manner.
Follow Work Procedures to Maintain Food Safety A one day accredited course on safe food handling was run in conjunction with Council and TafeSA. The course provided essential information for food handlers preparing food in a variety of food businesses. The course also provided practical strategies to assist businesses meet the requirements of the Food Act and Food Safety Standards. Community Safety
Council is committed to the prevention of graffiti and vandalism in the community through the implementation of initiatives in partnership with the community, local police and key stakeholders. These partnerships will ensure the development of a safety plan to reduce the impact of unacceptable social behaviour and provide support for crime prevention strategies and programs. Initiatives throughout the year have included the installation of extra lighting within Kapunda, introduction of a community incentive scheme which offers a reward for any information leading to a conviction, installation of closed circuit television cameras and adopting the approach of removing graffiti as quickly as possible.
17 YOUR COUNCIL RATES ARE GST FREE 17 Development & Environmental Services
Council provides a wide range of services within its Development & Environmental Services Department, including: Public and Environmental • Planning assessment; • Building rules assessment (building surveying); Health Act 1987 • Strategic and policy planning; • Inspectorial services (dog management, fire prevention, Council continues to administer the Public and Environmental Health litter control, by-laws); Act, 1987 and its Regulations to ensure that Council maintains and • Immunisation; further improves ongoing regulatory compliance whilst promoting • Food safety and hygiene; public health issues through the following means: • Public and environmental health matters; • Wastewater management; • Maintain Communicable Disease surveillance within the district • Domestic waste and recycling collection; and provide assistance to the community to prevent the • Waste transfer stations; transmission on infectious diseases. • Natural resource management (wetlands, waterways and native vegetation) • In the 2005 / 2006 year, 31 complaints were investigated relating to various public health issues such as the inappropriate burning These services are regulated by various State Government Acts and of non-prescribed material (resulting in one (1) expiation notice Regulations, including: being issued), septic tank issues as well as odour complaints • Local Government Act; emanating from intensive animal husbandry operations. • Development Act and Regulations; • Food Act; • Regular monitoring of water quality in public swimming pools • Supported Residential Facilities Act; and spas was conducted. The three (3) public pools and one • Public and Environmental Health Act; (1) public spa were inspected during the year with further audits • Dog and Cat Management Act; carried out on the respective facilities’ emergency procedure • Fire and Emergency Services Act; programs. • Environment Protection Act; and • Community Titles Act • All five (5) hairdressing and beauty premises were inspected in 2005 / 2006 and copies of new hairdressing guidelines were In addition to statutory duties, officers within the department provide also provided to proprietors. pro-active community liaison on various community interest subjects such as health related issues, building and fire safety matters and • Council continued to monitor and eradicate European wasp responsible pet ownership via the Council’s web site and through nests throughout the region whereby thirteen site visits were various other media related mediums. undertaken resulting in five (5) European wasp nests and seven (7) bee hives being destroyed. In addition, Council provided the community with information guides to assist in locating and Food Act 2001 correctly identifying European wasps and their nests. • All identified cooling towers were inspected once in Council continues to manage its responsibilities pursuant to the 2005 / 2006 year to ensure appropriate maintenance, Food Act 2001 through surveillance and inspections in line with disinfection and emergency response procedures were Council’s Food Act Inspection and Fee Policy. Relevant food in place. safety and hygiene legislative information is distributed to all food businesses, community and charitable organisations in the Council region upon request or when required under legislation. Council officers have provided food hygiene and safety training to businesses throughout the 2005/2006 year.
In total, 65 food businesses were inspected in 2005/2006 as part of Council’s routine inspection program, eight (8) of which were re- inspected due to non-compliance issues.
In addition to Council’s routine inspection program, four (4) improvement notices and one (1) expiation notice were issued for failing to comply with food safety standards while five (5) food related complaints were investigated by Council’s Environmental Health Officer following community feedback.
18 YOUR COUNCIL RATES ARE GST FREE Development & Environmental Services CONTINUED
Immunisation Septic Tank Effluent
Council’s Environmental Health Officer continues to co-ordinate Disposal Schemes the secondary school immunisation program as scheduled by the National Health and Medical Research Council. The National Light Regional Council operates and maintains four (4) Septic Tank Immunisation Program (NIP) includes only funded vaccines. Effluent Disposal Schemes (STEDS). These schemes are situated The schedule of delivery is developed by the South Australian in the towns of Roseworthy, Freeling, Kapunda and Greenock. The Immunisation co-ordination unit (SAICU). septic tanks, located on private land and essential for the ongoing running of the scheme, are pumped out every four (4) years to During the reporting period, Council assisted in the delivery of the remove the build up of bio-solids. This process is otherwise known following vaccines; Diphtheria, Tetanus and Pertussis (dtpa) to year as ‘desludging.’ During the reporting period, Council’s contractor 8 and 9 students within the following educational institutions. Year 8 pumped a total of 601 septic tanks within the Council area including students also received Hepatitis B vaccination over two deliveries. 311 in Kapunda, 155 in Roseworthy and 135 in Freeling.
Results from this program are as follows:- The quality of wastewater within the STEDS is monitored regularly by the Australian Water Quality Centre at Bolivar. This testing is designed to ensure that water quality parameters such as E.coli, suspended solids and Biological Oxygen Demand (BOD) are Number Number Percentage of Students of Students Vaccination maintained. Enrolled Vaccinated Treated effluent water from these systems is re-used for the irrigation of parks and gardens and is on-sold for the growing of Year 9 dtpa vines and olives. This is an important value adding of water. Kapunda High School 78 72 94.73% Xavier College 262 233 88.93% Over the last twelve months Council has developed asset management plans for each of the STEDS. These plans are
Year 8 dtpa designed to help identify the age and condition of associated infrastructure and to develop rolling maintenance and replacement Kapunda High School 78 70 89.74% programs. Xavier College 184 159 86.96%
During the reporting period, Council has also been developing Year 8 Hepatitis B contingency plans for the respective systems. These plans are developed to ensure that certain actions are taken at key times to Kapunda High School 78 60 76.92% Xavier College 184 149 80.98% safeguard the local environment from spills from these systems.
Council has commenced stormwater audits for the STEDS. These audit are designed to identify and remove any location where A total of 952 vaccines were successfully administered as part of stormwater is illegally entering the STED system. Such stormwater the program, an 86.4 per cent coverage rate of those students entry can cause problems to the handling capacity of the systems enrolled in years 8 and 9 within the above institutions. during heavy rain periods.
Waste Management Wastewater Management Council manages a comprehensive waste management system for ratepayers. This includes the kerbside collection of waste and During the reporting period a total of 101 new waste water control recyclable materials for the major towns and service routes as well systems were approved for installation, 162 mandated inspections as the management of two domestic landfill sites. Council handles were conducted at various stages of installation, whilst 52 on-site approximately 3.500 tonnes of rubbish per year or around 0.7 evaluation inspections were undertaken. Eight (8) maintenance tonnes/year per resident. orders and one (1) expiation notice was issued pursuant of the Public and Environmental Health Act, Waste Control Council’s landfill sites are located near the townships of Regulations, 1995. Roseworthy and Kapunda and are designed and licensed to accept general household rubbish. Metal, concrete and building rubble, together with green organic matter, is removed, where possible, for recycling. Approximately 12,000 tonnes and 2,300 tonnes of rubbish is received at the Roseworthy and Kapunda sites respectively each year.
19 YOUR COUNCIL RATES ARE GST FREE 19 Council manages a kerbside rubbish service for the main town Council, in conjunction with the Northern Adelaide and Barossa areas. Approximately 3,400 properties are serviced on a weekly Catchment Water Management Board, manages a number of water basis. Solo Resource Recovery is the principle contractor involved in reserves which are found on the North Para and Gawler Rivers as this service. well as the Greenock Creek system.
Council also manages a fortnightly kerbside recycling service. Recyclable materials are taken to the Northern Area Waste Development Assessment Management Authority (NAWMA) for processing. The following materials are processed each year: The Development and Environmental Services department assess applications for various forms of development against the provisions • Paper and cardboard 304.19 tonnes of the Development Act and Regulations 1993. • Glass and plastic containers 14.25 tonnes • Other materials 40.69 tonnes Planning Assessment Council manages green waste processing and recycling at both landfill sites. This green waste is generated by council and local Development plan assessment involves consideration of a residents. This material is used for our parks and gardens for water development proposal against the relevant development control savings and weed management. provisions entailed within Council’s Development Plan to determine the appropriateness of a development and land use upon a Council undertakes an annual Drum Muster collection. This service particular site. is designed to retrieve and re-use plastic and metal farm chemical drums. This saves these drums being buried on farms or going to The majority of applications processed by Council under the landfill. During the reporting period, 985 steel drums and 1,577 Development Act were ‘consent’ applications which do not involve plastic drums were collected and processed for recycling. public notification and are dealt with by Council staff using extensive delegated authority granted to them by Council.
Natural Resource Management Other applications considered as Category 2 or 3 forms of development pursuant to the Development Act required public Council manages considerable areas of native vegetation including notification procedures to be followed. Similarly, those forms areas of roadside vegetation as well as numerous parks and of development classed as non complying followed the public reserves under the care and control of Council. Over the last year notification process. council has been working on a reserves audit to identify public reserves with important natural assets. This will be used in future to During the 2005/2006 financial year, there were 2 Category 2 guide resources in the management of these reserves. developments assessed, fifteen Category 3 developments assessed and 8 non-complying applications processed. As part of Council’s commitment to natural resource management, Council undertakes an ongoing roadside tree trimming program to maintain a clearance ‘envelope’ for road users. Development Assessment Panel
2005/2006 annual budget, Council allocated $1,800 in the Light Regional Council’s Development Assessment Panel is charged 2005/2006 annual budget towards the Pines Reserve to assist with the responsibility of considering development applications in the management of this important community asset. Amongst on behalf of the Council in circumstances where the nature of other priorities, this money will contribute towards the repair and development is deemed non-complying or where a particular maintenance of the old pump house which is currently in a state of proposal generates significant public interest through the public disrepair. notification process. Such proposals are usually outside of the staff’s delegated authority decision making powers. The Panel considered Council also sponsors six (6) Bush for Life sites in conjunction 34 development assessment items during the 2005/2006 year, with Trees for Life. These sites contain significant remnant native compared with 46 items for the previous financial year. vegetation and are managed by volunteers who adopt a site and work through a developed management plan for that site. Appeal Proceedings The reporting period also saw the new Natural Resource Management (NRM) Boards established with which Council has a As provided by the Development Act 1993, should a person be close working relationship. Light Regional Council is covered by the aggrieved by a decision of Council with respect to their application, Northern and Yorke Agricultural Districts and Mount Lofty Ranges or who are third parties who have lodged representations during NRM Boards. the public notification period, appeals may be lodged with the Environment Resources and Development Court.
Wetlands and Waterways No appeals were lodged against a decision of Council in the 2005/2006 financial year. Council manages two significant wetland sites being the Freeling and Hewett wetlands. Both of these systems are designed to capture and treat stormwater while improving wildlife habitat and general locality aesthetics. To date these systems have proven to be very effective and have reduced the amount of pollutants entering local waterways.
20 YOUR COUNCIL RATES ARE GST FREE Development & Environmental Services CONTINUED
Building Surveying Amendments to Legislation
The role of Building Surveying within Council, encompasses the The building industry and approving authorities experienced following; changes due to amendments to relevant legislation throughout • Assessment of Development Applications for Provisional the reporting period. Changes to the Building Rules has an impact Building Rules Consent on assessment (including timeframes), building standards and • Inspections of Building Work in progress professionals as a whole. • Building Fire Safety Committee – operational involvement / committee member The more significant amendments to the Building Rules of the past • Administer and provide advice on the building provisions of the financial year include: Development Act & Regulations 1993 • A 5 Star energy rating was introduced for all houses as of 1 May • Administer and provide advice on the requirements of the 2006. This was increased from a 4 star rating; Building Code of Australia (BCA96, BCA2004) • Technical construction details were introduced for balustrades • Provide input to draft legislation affecting the community (eg incorporating wire elements. The new BCA provisions are based swimming pool legislation) as provided by the Government. on research undertaken by the ABCB and provide design and • In Summary – Detect, Evaluate and Manage Life Safety for construction details, requirements for minimum wire diameter, occupants of buildings. tension and deflection; • Damp-proofing membranes are now required to be installed under the entire slab on ground, where the slab of the class Building Rules Assessment 10a building (eg garage) is continuous with the slab of a class 1 building (dwelling); and Building Rules assessment is required for all development proposals • A Working Party was formed to deal with the recommendations involving structures, alterations or additions to buildings, change contained within the report the Coroner released on the details in classification of buildings or fire safety upgrades. The Building surrounding the deaths of two patrons at the Riverside Golf Club. Rules refer to the requirements of the Building Code of Australia, The findings have had a significant impact on all parties involved Development Act and Regulations 1993 and various Australian with the manufacture, construction, erection and approval of Standards. A Building Rules assessment considers structural nail plate roof trusses. Much debate has taken place within the elements, construction methods and materials and appropriate industry following this tragedy. A consistent approach by all building fire safety having regard to the use of the building. parties involved is necessary to prevent further tragedies such as this occurring.
Development Statistics
Development Applications Processed
2005 / 2006 587
2004 / 2005 744
2003 / 2004 738
2002 / 2003 693
2001 / 2002 699
0 100 200 300 400 500 600 700 800
A total of 122 dwellings were granted Development Approval during the 2005/2006 financial year, compared with 193 dwellings the previous financial year.
21 YOUR COUNCIL RATES ARE GST FREE 21 Dwellings Approved Per Area Heritage Plan Amendment
Council is currently undertaking a Heritage Plan Amendment Report Locality 2005/2006 2004/2005 2003/2004 2002/2003 which will incorporate the findings of a previous heritage study into Council’s Development Plan. Council has presented the Minister Freeling 7% 6% 8% 9.5% for Urban Development and Planning the Plan Amendment Report which is expected to be approved for interim approval by August Gawler Belt 2% 3% 4.2% 6.8% 2006. The listing of a number of properties on Council’s Local Greenock 2% 1% 2.6% 4.2% Heritage Registrar, coupled with the introduction of a number of Hewett 56% 73% 53% 56.5% amended policy provisions into the development plan will ensure better heritage controls within the Council area are implemented. Kapunda 20% 12% 22% 12.6% Roseworthy 2% 1% 4.6% 4.8% Wasleys 4% 1% 2% 2% Minor Amendments PAR Other 7% 3% 3.6% 3.6% Council obtained authorisation from the Minister for Urban Development and Planning during the reporting period for its Minor Amendments Plan Amendment Report. This plan amendment report amended a series of minor and technical anomalies within Significant Developments and the development plan, namely zone boundary discrepancies and Building Activity development control anomalies.
The 2005/2006 financial year has seen a number of significant Kapunda Residential PAR developments either approved or under construction. These include:- Council’s Kapunda Residential Plan Amendment Report has been released for concurrent government and public exhibition during Roseworthy Industrial Estate – development of a 60 lot industrial the reporting period. This plan amendment follows a series of subdivision in Roseworthy has commenced and it is expected previously commissioned studies and investigations into township allotments comprised in stage 1 of the estate already sold will be expansion, namely Kellogg Brown & Root Pty Ltd’s report entitled developed immediately upon completion of civil works. “The future development of Light Regional Council – a plan to achieve a sustainable Council,” Urban and Regional Planning Freeling Residential Development – development approval was Solutions’ reports entitled the “Townships Strategic Review granted during the reporting period for a 330 lot residential – Strategic Directions Report” as well as state government’s subdivision in Freeling. The land is located to the township’s east “Outer Metropolitan Planning Strategy.” In all cases, the findings and it is expected that stage 1 allotments may be released for sale of the reports indicate a need to rezone land to the north west within 12 to 18 months from the date of the decision. of Kapunda. This plan amendment seeks to accommodate the findings of the various investigations and aligns itself with state McKinlay Ridge, Hewett – demand for allotments within the tightly government strategic planning. held McKinlay Ridge development continues to swell. During the reporting period 4 new stages were released and the estate is now at a point where the urban growth boundary for the Adelaide Kingsford Regional Industrial metropolitan area is reached. Estate PAR North Para River Flood Control Dam (Turretfield Dam) – state government approval was granted during the reporting period for Kingsford Regional Industrial Estate, located north east of Hewett, a flood control dam to be constructed north east of Hewett to is recognised in the South Australian Planning Strategy as being assist in controlling the flow of floodwaters within the Gawler River an area of regional importance for major industrial development floodplain. The structure will account for an average recurrence due to its proximity to the nearby agricultural, viticultural and wine interval (ARI) of 100 years or more and measures 226 metres in production industries and the state’s arterial road networks. Council, crest length and sits 25 metres above the bed of the North Para in collaboration with the state government, is seeking to ensure the River at its highest point. The cost of the development is expected precinct is developed in a manner which achieves a high quality, well to be in the vicinity of $20 million. coordinated and integrated approach to infrastructure development, befitting of such a large scale and regionally significant industrial estate. In order to achieve this Council is continuing to examine Council’s Development Plan Review scenarios and outcomes that may assist in achieving this vision through the plan amendment report process. The Development Act 1993 requires Council to review the provisions of the Development Plan applying to its area every three to five years through a process known as a Section 30 Review.
During the reporting period a number of plan amendment reports were either initiated, finalised or continued to be processed from the previous financial year.
22 YOUR COUNCIL RATES ARE GST FREE Emergency Services Act 2005 Heritage Advisory Service The Emergency Services Act 2005 stipulates that each rural council must appoint a Fire Prevention Officer for its area. The role To assist the community and Council in identifying, understanding, of the Fire Prevention Officer appointed by this Council includes protecting and conserving the region’s heritage assets, a Heritage the monitoring of residential areas to ensure land owners take Advisory Service has continued to operate. This service is jointly reasonable steps to protect property from fire as required under the funded by the State Government and Council, and provides the Act. Inspections of residential areas in the lead up to and during opportunity to discuss matters with the Advisor. the Fire Danger Season are carried out to assess compliance in respect to fuel loadings, with the resultant issuing of notices where The Advisor is available to provide expert technical advice and compliance has not been met. There were 423 notices issued assistance to those who may be considering purchasing or pursuant to the Act, requiring land owners to attend to maintenance making alterations to any items on the State Heritage Register. of land to reduce the risk of fire. Council’s Fire Prevention Officer An appointment can be made when the Advisor is in the area by is also responsible for the issuing of permits and monitoring contacting the Freeling Office on 8525 3200. compliance, pursuant to the Emergency Services Act 2005, for the purpose of burning off crop stubble in agricultural holdings. As the district is largely agricultural with predominance for cropping, the Inspectorial Services agricultural practice of burning stubble to lessen weed and pest infestation is followed. During the fire danger season Council’s Fire Dog and Cat Management Act 1995 Prevention Officer issued 116 permits for that purpose. Authority for the management of dogs and cats within the district is vested in Councils pursuant to legislation under the Dog and The Council region has eight (8) Country Fire Services (CFS) Cat Management Act, 1995. The objectives of the Act are to Brigades scattered throughout the area, which is served by a encourage responsible ownership, promote effective management large group of dedicated volunteers. Although Council no longer and reduce the public and environmental impact from dogs and contributes to the cost of fire suppression, it ensures it continues cats. Amendments to the Act came into force on 1 July 2004, which to have a close liaison with the brigades and volunteers through require more stringent controls on dogs posing a risk to community the Bushfire Prevention Committee and also through a series of safety. As a result of these amendments Council also needs to information evenings conducted by Council in collaboration with the initiate an extensive community consultation program and has CFS. prepared an Animal Management Plan for the control of dogs and cats, which will be implemented in January 2007. Litter Control Council is responsible under the Act to receive registration of dogs, provide for a suitable pound for detained dogs and enforcement of The dumping of household rubbish within Council’s district, the Act where breaches are detected. Council now resource shares particularly along the roadways at the southern end of the district the Gawler Council’s pound facilities in Willaston as their designated which are nearer Adelaide metropolitan districts is a recurring pound. During the reporting period, Council received 3,020 dog problem, resulting in costs to Council associated with cleanup and registrations for new and renewal registrations. Whilst Council has disposal. To encourage further assistance from persons travelling resolved not to introduce cat management controls, residents are and residing in such areas, Council has implemented a reward to afforded advice and assistance in the removal of stray or feral cats persons witnessing illegal dumping and who provide information to lessen their impact on the environment and society. leading to successful prosecutions.
23 YOUR COUNCIL RATES ARE GST FREE 23 Works and Technical Services
As in the previous few years, Light Regional Council’s 2005-2006 Re-affirming continuing partnerships between Light Regional Works Program was focused on the rehabilitation of Council’s Council and community groups, Council has continued to provide higher classed roads. Efforts were largely directed towards the both financial and physical assistance to the Lions Club of Kapunda reconstruction of arterial rubble roads, in effect directing the most District Inc, for the ongoing maintenance and improvement to the funding to the most heavily used roads. Approximately 13km of Lions Playground at Hill Street, Kapunda and to the Rotary Club formed roads were reconstructed this financial year in line with this of Kapunda, for the maintenance and enhancement of Davidson strategy. Reserve. Stage 2 of the Davidson Reserve Project commenced this financial year and will continue in 2006-2007. A further project Although guided by this strategy, the 2005-2006 Council budget of particular note, in partnership with the Roseworthy Township also made allowance for the use of approximately 40,000 tonnes of Committee, was the construction of the Roseworthy Recreation rubble in ad hoc maintenance operations, being smaller resheeting Park, providing the township with a central, modern complex with sections and patching as needed to help preserve the road network tennis and netball courts surrounded by landscaped and turfed and to ensure safe all weather travel for the wider community on recreational areas. Council’s formed roads. Besides the delivery of construction and major maintenance Again, as in previous years, Council continued its Maintenance projects, Council’s Works Department continues to undertake Grading Program in accordance with the adopted Road Hierarchy routine and reactive maintenance, using its own staff and by the classifications. Other than when limited by the adverse effects of administration of various service contracts. During the 2005- weather, Council’s formed road network is constantly patrol graded 2006 financial year, Council managed contracts for maintenance in accordance with specified frequencies to improve ride surface, to reserves, weed spraying, building cleaning and building road shape and drainage. In line with this program, Council’s vast maintenance. In conjunction with these services, Council’s direct network of unformed (earth) roads also receives annual grading to labour force undertook maintenance for general minor road, bridge re-establish road shape and improve surface drainage. and footpath repairs, signage, traffic control, drainage, stormwater damage, septic systems (STEDS), horticultural (including tree Council’s sealed road network was also the subject of extensive trimming, slashing and weed spraying) and amenity maintenance, maintenance work this financial year, from minor seal and pavement such as rubbish collection, refuse dumps maintenance and street repairs, through to asphalt and bituminous surface resealing. sweeping. Council’s Works Department undertook the reconstruction of several sections of both township and rural roads and through a contract arrangement, the reconstruction of Roseworthy Road West Street Sweeping also commenced in the 2005-2006 year. Through the recommendations of the Light Regional Council Either with direct funding or by financial partnerships arising from Machinery Committee, Council developed a budget in the 2005- Council’s Road Seal Funding Policy, Council’s Works Department 2006 year to purchase a replacement street sweeper unit. An order extended the sealed road network through the construction of some was placed for purchase and the new sweeper unit will be delivered 2.5 kilometres of new sealed roads. In conjunction with these works, early in the 2006-2007 financial year. or in preparation for future road construction, over six hundred metres (>600) of piped drainage systems and approximately one and a half kilometres (1.5km) of kerb and gutter were installed.
Council’s sealed roads network also grew through the financial year by the acquisition of private developer funded projects, such as the ongoing development of the Hewett housing estates. Council oversees the design and construction of these works to develop a high level of confidence in the quality of the infrastructure which is subsequently transferred to Council ownership, and therefore the community. Council accepts the future maintenance responsibility for the infrastructure built in these developments, including roadways, drainage, street lighting, parks and gardens and STEDS mains (if appropriate).
Apart from the installation of guard fencing on the Mt Allen Bridge and the Ross Creek Bridge (Trevena) and the ongoing program to remediate the stonework on the heritage listed Trevena Bridge, no other bridge or ford works were undertaken this year. However, all issues which have so far delayed the Dorrien Bridge Upgrade have now been clarified and tenders have been called. A contract award is imminent for early in the 2006-2007 year, with the opening of the bridge proposed in early 2007.
24 YOUR COUNCIL RATES ARE GST FREE Works and Technical Services CONTINUED
• Bethel Road, Kingsbridge Road, Lyndoch Road and Stockport Council Plant Road – reconstruct and bitumen seal sections of each road through cost share partnerships in accordance with Council’s Council employs a full time mechanic to undertake routine vehicle Road Seal Funding Policy – cost $107,000.00 and plant servicing and to perform minor and moderate repairs. • Gartrell Street, Roseworthy (junction with Cliff Road) – pavement Together with routine reporting, the work generated requires this to rehabilitation and asphalt resurfacing of the junction – cost be a full time position. $32,500.00 • Stonewell Road (junction with Seppeltsfield Road) – asphalt resurfacing of eastern leg of staggered “T” junction – cost Kapunda Depot $20,000.00 As a consequence of the rationalisation of Council’s landholdings, • Annie Terrace, Wasleys – bitumen reseal – cost $21,000.00 the Kapunda Works Depot has now been identified as surplus to • Forster Street, Wasleys – bitumen reseal – cost $12,000.00 future requirements. During the 2005-2006 financial year, Council • Kingfisher Drive, Hewett – roundabout with (Kestrel Drive) commissioned environmental contamination reports on this property – rehabilitate and asphalt resurface part of junction – cost and has subsequently commenced the site cleanup with a view to $21,000.00 site demolition and remediation early in the 2006-2007 year. • Crane Street, Kapunda – sections of piped drainage system were installed both in preparation for future reconstruction of the road In this financial year, and as it has been and will be in future years, to alleviate existing drainage issues - $38,000.00 the cost to provide services as listed above is immense, and if reliant on rate revenue alone, it would not be possible. With regard to upgrading and maintaining road infrastructure, Council’s Works and Technical Services Department has continued to source external funding. Council has had the opportunity to seek both Federal and State funding for various projects which meet appropriate criteria and have had relative success. Council was unsuccessful in the 2004-2005 and 2005-2006 financial years in securing funding for the Roseworthy Road Project (Sturt Highway to Main North Road) however, Council has been successful in securing funding through a partnership arrangement with a private developer for a section of Roseworthy Road at the western end. Funding submissions have again been made in the 2006-2007 financial year to secure funding for Roseworthy Road (East) and for Samuel Road (from Seppeltsfield Road to Moppa Road South).
Capital Works Projects Formed Roads
Sealed Roads Rubble resheeting was undertaken to reconstruct pavements on sections of the following roads: • Ronda Avenue, Roseworthy – reconstruct and bitumen seal (contribution toward part of seal) - cost $62,000.00. • Bagot Well Road – $62,000.00 • Arthur Street, Roseworthy – construct and bitumen seal • Bethel Road – $88,500.00 (developer funded) – cost $39,000.00 • Coleman Road – $31,500.00 • Light Street, Kapunda – install piped drainage, reconstruct, • Magdala Road – $48,000.00 kerb and gutter, bitumen seal and construct footpaths - cost • Parkers Road – $50,500.00 $130,000.00. • Rosedale Road – $24,000.00 • Roseworthy Road West – install piped drainage, (section) • Anlaby Road – $53,000.00 reconstruct, kerb & gutter (section) bitumen and asphalt • Dutton Road – $40,000.00 surfacing (partnership funding arrangement with private • Noack Road – $19,500.00 developer) - work commenced but not completed. • St Kitts Road West – $38,000.00 • Railway Terrace, Roseworthy – including its junction with Gartrell • Tablelands Road – $56,000.00 Street, install piped drainage, reconstruct, kerb & gutter, asphalt surfacing and construct footpaths – cost $296,000.00 • Heaslip Road, (junction with Gawler River Road) – reconstruct and widen, kerb & gutter, asphalt surfacing - $59,000.00
25 YOUR COUNCIL RATES ARE GST FREE 25 In addition to the above scheduled pavement reconstructions, Council undertook significant maintenance renewal works at a total Patrol Grading cost of $324,995.00 on sections of the following roads: To complement Council’s existing grader operations, Council Ayliffe Bridge Road Molloy Road employs the services of two contract graders. To maintain Booker Road Moppa Road the surface of approximately thirteen hundred and fifty (1,350) Chapel Corner Road Moppa Springs kilometres of open surfaced roads, Council has adopted Church Road Mt Allen Road specifications for grading frequencies and desired surface Coffey Road Newman Road characteristics. Using historical records from Council’s Pavement Diagonal Road Nottle Road Management System, local knowledge and utilising, where possible, Fords Road Pinkerton Road optimum weather conditions, Council co-ordinates grading to meet Fyfe Road Research Road its specifications and provide balanced service levels throughout Golf Links Road Steele Road the region. Hansborough Road Teagle Road Harris Road (Wasleys) Victoria Road Haydon Road Vinegrove Road Higgs Road Ward Belt Road Kain Road Wasleys Road Kerin Road Weichert Road Mattiske Road Woolshed Drive
To assist in the provision of affordable rubble for resheeting some of the above mentioned roads, Council undertook to raise approximately twenty thousand (20,000) tonne of material from quarry pits at Pinkerton Plains and at St Kitts in the 2005-2006 financial year.
Where the distance from commercial quarries made cartage costs unfavourable, Council has sought to raise materials in partnership with private landholders in close proximity to the proposed works.
School Crossings
“Emu Crossings” were designed and installed adjacent to the Freeling and Roseworthy Primary Schools at a cost of over $7,500.00 and furthermore, 2 emu crossings for Hewett Primary School have been designed. Council is in discussions with representatives from the Hewett Primary School in respect to the impact the emu crossings will have on existing and future car parking facilities.
26 YOUR COUNCIL RATES ARE GST FREE Works and Technical Services CONTINUED
Guard fence Freeling Skate Park
Guard fences were installed on the heritage Ross Creek (Trevena) The Freeling Skate Park was a continuing project from 2004- Bridge and the Mount Allen Bridge to improve road user safety 2005. In this financial year, paving surrounding the “rink” was in both approaching and crossing these structures at a cost of completed and irrigated lawn and garden beds were installed, $22,000.00. completing the project.
Amenity Davidson Reserve, Kapunda
Roseworthy Recreation Park Light Regional Council continued to offer assistance to the Rotary Club of Kapunda Inc. in the ongoing development of Davidson Reserve. Stage 2 of a 3 stage project was commenced, which provided for the construction of earthworks and garden area backfill, stone walling and pavement and kerbing. The remainder of the second stage is programmed for completion in the 2006/2007 financial year.
Separately, Council undertook the refurbishment of the southern boardwalk and ongoing repairs to further sections will be performed in 2006 - 2007.
27 YOUR COUNCIL RATES ARE GST FREE 27 Hewett Street Trees Geographical Information
With the development of housing nearing completion in the System (GIS) Hewett and McKinlay Estate Estates, Council, in partnership with the property developer, undertook to plant street trees Expansion and well focused development has continued with throughout these areas. At a total project cost of approximately Council’s Geographical Information System (GIS) throughout the $80,000.00, a planting scheme was designed to complement 2005 / 2006 year. both local conditions and to highlight the varying classification of the road network throughout the estates. In accordance with Council’s Strategic Plan and GIS forward development program, a renewal of township aerial photography has been uploaded to the system during the year, providing current imagery capturing the winter / summer seasonal variation, in addition to the most recent changes in township land use and parcelation.
Regular updating of road centerline data, common effluent drainage detail, cadastral boundary information and development zone boundaries has continued and following from Council’s Elector Representation Review Council Ward Boundaries have been revised.
A GIS natural resource management board theme has been developed, inclusive of Natural Resource Management Board boundaries, Prescribed Water Resource, Prescribed Well and Notice of Restriction area delineation. Land use mapping water course identification and slope plane area definition has been delivered ahead of schedule. The planting in the developed areas of McKinlay Ridge will commence in the 2006/2007 year. A road signage mapping project has trialled methods for increased accountability in respect to traffic control infrastructure and Council anticipates further development of GIS layers in support of district wide infrastructure and asset management Slope Stabilisation at Honour Court during the 2006 / 2007 financial year.
Council undertook to conduct maintenance to an unstable embankment adjacent to Honour Court at Hewett, which had been formed on a hill face adjacent to the North Para River to provide access to a SA Water sewer pump station. Large rocks were used to minimise uncontrolled stormwater runoff at the top of the slope. Together with providing an alternative to the pump station, the total project was valued at just over $50,000.
28 YOUR COUNCIL RATES ARE GST FREE Library and Information Services
Light Regional Council provides the Light Regional Public Library Light Regional Council, The Barossa Council and Clare & Gilbert Service free of charge, to the community. The service currently Valleys Council have entered into a five year agreement to support comprises of three branches located at Kapunda, Freeling, and develop the system, and it is anticipated that The Town of Greenock and supports a community library in the township Gawler will join the consortia early in 2007. of Wasleys.
The goal of the library service is to provide a high quality and Wireless Internet innovative service to the community, which, through the effective use of technology, supportive learning, skilled staff and creative Wireless internet facilities were installed in the Kapunda Branch of solutions, achieves a maximum impact from available resources. the library service. Funding for the project was received from the Libraries Board of South Australia, ensuring that regional services 2005/2006 Highlights are not disadvantaged in the access to technology. This service is open to all registered users of any library service in the state and this means users can sit anywhere in the library Regional Library Partnership and use the Internet. To access the service library users just need to bring in their own portable computer (with an installed wireless network card), become a member of the library and receive a login and password.
The internet service within the library is no longer limited by the number of personal computers available for the public. Children’s Activities
With the introduction of a Children’s Librarian the development of children’s programmes grew during the year. Regular school holiday Light Regional Council, The Barossa Council and Clare & Gilbert programmes, toddler time Valleys Council developed a cooperative to investigate the supply, sessions (including story time, installation and ongoing support for a Regional Library Management rhyme time and a simple System. craft) and school class visits were a regular occurrence. After a lengthy tendering and evaluation process the Spydus The Children’s Librarian also library management system supplied by Civica was chosen as the undertook training in how preferred system and a hosted solution was also agreed upon, to develop ‘Baby Bounce’ ensuring that the technical workload for the hosting Council did not sessions, which are held increase. for 0-2 year olds, which the intention of introducing such Extensive training of staff took place in May 2006, and as part of the a programme in the near co-operative project all staff from the three library services trained future. together, ensuring a sharing of ideas and experiences.
The new system went live in all three library services on Tuesday 11th July 2006 and an official opening was held on the 2nd August, where the State Librarian, Mr Alan Smith launched the LINK system, expressing the importance of such a project to the future of public libraries in regional areas.
The library service now provides 24/7 web access to the library service, has automated many of its manual systems and ensures notices are sent to its customers either via mail or email. In 2007 the introduction of SMS messaging of notices will commence.
29 YOUR COUNCIL RATES ARE GST FREE 29 Library and Information Services CONTINUED
Staffing Statistics
Permanent staffing was increased for the library service with the The number of loans by the Light Regional Public Library Service appointment of a Children’s Librarian at .5 full time equivalent. has risen by 15% in the 2005/2006 year. The most pleasing aspect This appointment has ensured that children’s services have grown of this increase is the rise of the loans on children’s materials, which during the year with class visits, holiday activities and toddler times, has seen an increase of 31%, while adult material loans have risen and ensures that a trained children’s specialist will undertake the by 9%. selection and development of the children’s materials section of the library.
Once again volunteers provided added services to the department Facts & Figures and have ensured that all new materials are covered, thereby Number of visitors to the libraries 48,341 _1% enhancing the durability of the items and increasing their appeal Number of internet users 8,123 _1% to customers. Number of loans 49,568 _15% Little Big Book Club Packs The Light Regional Public Library Service took part in the statewide Loans - Whole Library Service distribution of Little Big Book Club packs to all newborns, as part of an initiative to encourage parents to read to their children from an 05 - 06 early age. With the co-operation of the Kapunda Hospital over 60 49,568 packs were distributed in the first six months of 2006. 04 - 05 43,032
03 - 04 42,467
02 - 03 40,266
01 - 02 42,517
0 10,000 20,000 30,000 40,000 50,000 60,000
30 YOUR COUNCIL RATES ARE GST FREE Loans - Whole Library Service
20,000
18,000
16,000 17,564 16,911 16,613 16,292 14,000
12,000
10,000
8,000 9,790 8,227 7,547
6,000 6,712 6,378 6,281 6,157 5,563 4,000 5,514 4,963 4,816 4,617 4,611 4,678 4,410 3,230
2,000 3,733 3,184 540 539 2,921 2,807 518 0 263
03-0404-0505-06 02-0303-0404-0505-06 02-0303-0404-0505-06 02-0303-0404-0505-06 02-0303-0404-0505-06 02-0303-0404-0505-06 02-0303-0404-0505-06
Other
Childrens Magazines Large Print Adult Fiction Audio/Visual
Adult Nonfiction
Stock Percentages%
7.4% 0.2% 9.8% 28.3%
29.6% 17.6% 7.2%
Child Y/A Other
Large Print Audio/Visual
Adult Nonfiction Magazines
Adult Fiction
31 YOUR COUNCIL RATES ARE GST FREE 31 Corporate Governance
The Elected Body Elected Member Emoluments
Elected Representation Elected Members of Council each receive an annual allowance that is paid to them in accordance with the Local Government The Council is composed of ten (10) elected members and a Act 1999, and with the Local Government (Members Allowances Mayor who form part of an incorporated body which has the and Benefits) Regulations 1999. responsibility for carrying out the duties and exercising the powers conferred on the Council by the Local Government Act For the reporting period concluding 30 June 2006, the following 1999 and other State and supporting legislation. allowances were paid:
The elected members are the policy arm of the Council and as • Mayor $17,200 such are responsible for setting goals and objectives supported • Deputy Mayor $9,100 by documented policy which is for the well being of the • Councillors $7,280 community as a whole. The elected members also have the opportunity to claim for Council completed a periodic review of its elector representation various expenses incurred in the pursuit of their representation in in December 2005. The redistribution resulted in an increase to accordance with the applicable local government regulations. the number of councillors representing Dutton Ward from 2 to 3, while Western Barossa Ward, which had a change of name and is now known as Laucke Ward, had its representation decreased Council and Committee Meetings from 3 to 2 elected members. As an elected body and in accordance with the Local The review of elector representation looked at the size, Government Act 1999, the Council must convene a meeting no composition and ward structure of the Council and must be less than once per month. Currently the Council conducts its undertaken at least once every eight (8) years so as to ensure monthly council meeting on the third Tuesday of each calendar the fair and adequate representation of the electors within the month – with the exclusion of meeting dates that fall on a public Council area. The process involves extensive public consultation holiday which are held the following working day. inclusive of members of the public being able to make written and personal representations to the Council on any proposals Meetings of Council provide a public forum where the decisions arising out of the review process. on questions before Council are debated prior to resolution. The establishment of policy and procedure is also debated at these The current council was originally elected for a three year term, formal meetings of Council. which was due to have concluded in May 2006. However, recent amendments to the Local Government Act 1999 have resulted Meetings of Council are open to the public, the members of the in the current term being extended to November 2006 to avoid public are able to attend as observers if they so desire. conflict with the State election which was held in March 2006. The term for elected members will increase from three to four Council has also formally established a number of special years from the next election. purpose committees pursuant to Section 41 of the Local Government Act 1999. Currently Council’s representation quota, that is the number of people able to vote in a Council election, divided by the number Council currently has ten such committees, which are; of elected members (including the Mayor) representing them, is 1 elected member for every 922 electors. A comparison • Machinery Advisory Committee of Council’s representation quota with that of other local • Freeling Township Urban Master Plan Committee government authorities suggests that Council’s representation • Roseworthy Township Community Committee per elector is comparable to that of other similar sized and type • Rating Policy Review Advisory Committee Councils. • Chief Executive Officer’s Performance Review Committee • Tender Committee • Community Grants Committee Council Name Quota (Elected Member: Number of Electors) • Greenock Undergrounding of Power & Streetscape Advisory
Alexandrina 1:1,861 Committee Barossa 1:1,160 • Kapunda Tourism Precinct Advisory Committee Berri Barmera 1:755 • Heritage Advisory Committee Copper Coast 1:1,158 Light 1:922 Loxton Waikerie 1:710 Murray Bridge 1:1,401 Port Pirie 1:978 Victor Harbor 1:1,276 Wattle Range 1:863 Yorke Peninsula 1:1,192
32 YOUR COUNCIL RATES ARE GST FREE Each committee is constituted with its own terms of reference, Outside of the normal monthly Council meetings and the other the role principally being to provide an advisory function to the special or committee meetings attended, the Council’s elected Council. The committees not only include the elected members officials also comprise the membership of the Light Regional of Council amongst their membership, but in many cases include Council’s Development Assessment Panel. The panel also members of the public who are able to take part in and vote generally meets on a monthly basis, the membership of the panel on subject matter before the committee. Council believes that is not only restricted to Council members, but can be comprised the interaction with the community members at the committee of Council officers and members of the public that may have level provides a valuable resource and involves the community expertise or interest in the workings of development control in members in the decision making process, thereby providing true accordance with the Development Act 1993 and its regulations. ownership over actions resulting from the committee process. Light Regional Council’s Development Assessment Panel meets Details of committee membership are available from the Council on the Wednesday following the Council meeting when there are office; however for the elected officials of the Council, the items for the Panel’s consideration. committees upon which they serve are also listed at the front of this annual report. The following table of data shows information in regard to the number of meetings held and attendances thereto by the elected members of the Light Regional Council.
Light Regional Council Development AssessmentLight Panels Regional Council CommunityMachinery Advisory CommitteeLight Regional Council FreelingRating Policy Review AdvisoryPerformance Evaluation ReviewGreenock undergrounding Of Council Meetings Special Council Meeting Meetings Grants Committee Meetings Township Urban MasterCommittee Plan Meetings Committee Meeting Power CommitteeTender Committee Heritage Advisory Committee Committee Elected Members Meetings Attended / Meetings Held
Mayor D. Shanahan 12/12 6/6 9/9 3/3 3/5 1/1 5/5 6/6 3/4
Deputy Mayor 12/12 6/6 9/9 5/5 5/5 6/6 R. Hornsey
Councillors R Williams 8/12 4/6 7/9 2/3 1/5 L. Reichstein 12/12 5/6 9/9 2/3 1/1 4/5 6/6 2/4 1/1 W Carrick 12/12 6/6 9/9 4/4 1/1 R. Howard 11/12 5/6 8/9 4/5 1/1 6/6 R Kubisch 11/12 3/6 7/9 5/5 2/3 4/4 M. Skevington 11/12 6/6 8/9 2/3 4/5 5/5 5/6 3/3 4/4 M Schluter 6/12 0/6 2/9 1/3 3/3 1/1 N. Fyfe 12/12 5/6 8/9 4/5 6/6 R Hatcher 10/12 6/6 9/9
Council does, of course provide membership and representation to many local, regional and state organisations. Individuals dedicate many hours of time in a voluntary capacity for this representation. As stated previously, all meetings of Council and its committees are open to members of the public and Council encourages interested people to attend.
33 YOUR COUNCIL RATES ARE GST FREE 33 Elected Member Training and Development
Annually the Council makes funding available for its elected • South Australian Roads and Works Conference, September members to attend conferences, training and development 2005 sessions in order that the elected representatives of the area • Australian Local Government Association National General are kept abreast of developments occurring within the local Assembly, September 2005 government sector. • Local Government Association of South Australia (LGA) Annual General Meeting and Conference, October 2005 During the 2005/2006 financial year various elected members • LGA Financial Sustainability Forums, February and March 2006 undertook attendance to the following activities; • LGA General Meeting and Expo, March 2006
Council Document
In the twelve (12) months to 30 June 2006, the Light Regional Public Access to Council Council received three (3) requests for the provision of information in this manner. The requests were granted and the Documents information was supplied to the applicant as requested.
Council seeks to be open and accountable to its community. Where Council does receive requests for information from In recognition of this philosophy, Council makes available members of the public, staff generally try to manage these for community access the following public documents and requests outside of the formal processes of the Freedom of welcomes enquiries on information not contained in those Information Act, to further enhance an open accountable style of documents; governance.
• Annual Budget Readers are encouraged to refer to the separate section of this • Assessment Book annual report specifically dealing with the publication of Council’s • Annual Report Information Statement published in accordance with section 9 of • Policy Manual the Freedom of Information Act 1991. • Agendas and Minutes for meetings of Council • Council By-Laws • Planning Amendment Report Use of Confidentiality Provisions • Council Registers During the 2005/2006 financial year, the confidentiality provisions Members of the public wishing to purchase copies of Council of the Local Government Act 1999 were used by Council a total documents may do so by making application in person or by of 27 times to consider matters in confidence. These comprised writing to the Chief Executive Officer, PO Box 72, Kapunda SA of: 5373. Applications lodged for Information
Requests for Freedom of Information must be made on the prescribed forms in accordance with the Freedom of Information Act 1991. These forms are available at the Kapunda office of Council and will be responded to as soon as possible within the statutory timeframe upon the receipt of a properly completed request and the prescribed fee.
34 YOUR COUNCIL RATES ARE GST FREE Council Document CONTINUED
Council Resolutions Passed 2005/2006 2004/2005 2003/2004 2002/2003
Matters of Confidential Nature Actual or possible litigation 4 6 4 1 Personal affairs or safety of a person or the Council 5 3 10 8 Commercial advantage or prejudice commercial position of Council 6 Commercial prejudice, advantage or information – Council or third party 8 12 7 13 Legal advice 2 2 4 4 Breach of confidence 1 2 - 1 Supply of goods or services - - 8 1 Proposed amendment to development plan 2 2 - -
Total Resolutions (In Confidence) 28 27 33 28 Percentage of Total Council Resolutions 7.37% 5.38% 5.49% 3.75%
TOTAL COUNCIL RESOLUTIONS 380 502 601 747
TOTAL DEVELOPMENT ASSESSMENT PANEL RESOLUTIONS 51 90 86 109
It should be noted that Council amended the structure of its agenda for the conduct of its monthly meetings during August 2005. This action coupled with a review of the delegations provided to staff to carry out the day to day operations of Council, has seen a significant reduction in the number of resolutions being passed at Council meetings. The revised agenda structure focuses on four key areas, that is, Strategy Formulation, Council Policy, Statutory Compliance and Accountability, and Council Monitoring and Supervision. Reports are lodged ‘for decision’ (usually accompanied by a recommendation made by council staff for adoption) and ‘for information’ purposes. Executive Officers Remuneration
Light Regional Council’s remuneration strategy for Senior Benefits received by officers of Council may include; Executive Officers and Management Staff is designed to provide • The provision of a motor vehicle for travel to and from work and competitive total reward levels conditional upon the achievement may have an element of private usage; of strategic goals and personal performance. • The reimbursement of telephone expenses; • The reimbursement of out of pocket expenses; Annual remuneration of both Executive Officers and Management • The payment of memberships to professional bodies. Staff accounts for the total cost of all fixed remuneration items and is made up of the annual salary, Council superannuation The following table shows the remuneration details for the contributions and benefits including fringe benefits tax paid or Executive Officers and Management Staff of Council for the accrued for the reporting period. period ending 30 June 2006.
Name Position Total Annual Remuneration Base Salary as at 30/6/05 Performance Based Bonuses Benefits
Executive Officers Peter Beare Chief Executive Officer $146,139 $115,500 $5,552 Yes Richard Michael Director Corporate Services $101,264 $90,000 - Yes David Hassett Director Infrastructure & Environmental Services (to 18/11/05) $43,637 $65,000 - Yes Gary Adkins Director Infrastructure & Environmental Services (from 10/04/06) 17,425 90,000 - Yes
Management Staff John Leeflang Manager Works & Technical Services $75,446 $67,181 Yes Gregory Ahrens Manager Development (to 23/12/05) $55,313 $64,062 - Yes James Miller Manager Development (from 25/01/06) $16,805 $75,000 - Yes Amanda Cook Manager Library Services $79,100 $64,275 $1,749 Yes
35 YOUR COUNCIL RATES ARE GST FREE 35 Human Resources
Council Employs, as at 30 June 2006, 57 staff and promotes a work under an Australian Workplace Agreement, in lieu of an Enterprise environment catering for equal employment opportunity. Bargaining Agreement. This arrangement provides a more flexible working environment with mutual benefits being obtained for both Council’s policy on Equal Employment Opportunity reflects its desire the Council and the employee. to employ a workforce free of discrimination, where each person has the opportunity to progress to the extent of their ability and the Twelve (12) staff currently have elected to enter into an Australian opportunities available. Workplace Agreement with Council.
Administration staff, including members of the Australian Services Members of the Australian Workers Union also have an Enterprise Union, receive payment under an Enterprise Bargaining Agreement. Bargaining Agreement. The Agreement, for a three year period The agreement provides for an increase in salaries of 13% over which commenced on 28 August 2005, provides for an increase of the period of three (3) years, of which the 2005/2006 financial year $30 per week in the first year (subject to conditions), and for up to was the final year of the arrangement. Negotiations commenced further 4% each year over the following two years of the Agreement. on a replacement agreement during the year, and while not being finalised by 30 June 2006, the new agreement once completed will take effect from 1 July 2006.
Council staff are also offered the opportunity of being employed Staff Profile Staff Numbers by Department
Department 1999/2000 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06
Works 24 23 23 24 26 23 20 Environmental Services 4 4 6 7 8 9 10 Finance and Administration 10 12 12 16 13 16 17 Public Information 3 5 8 6 7 8 10 Total 41 45 49 53 54 56 57
Staff Profile by Employment Status
Status 1999/2000 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06
Full Time 26 28 37 36 36 39 43 Part Time 3 3 3 5 5 5 4 Casual 1 3 3 6 7 7 5 Contract 11 11 6 6 6 5 5 Total 41 45 49 53 54 56 57
Staff Profile by Gender
Gender 1999/2000 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06
Male 27 27 27 30 31 30 30 Female 14 18 22 23 23 26 27 Total 41 45 49 53 54 56 57
36 YOUR COUNCIL RATES ARE GST FREE Council’s Web-site
Over the past year, Council’s website www.light.sa.gov.au has become a popular resource for ratepayers and visitors with an average of 2,609 visits per month recorded during the year. The site offers viewing of Agendas, Minutes, Annual Reports, Policies, Budgets and other documents.
Council is planning to undertake further development of the site to include a secure electronic facility for the payment of rates, debtor and dog renewals as well as further promoting council information and services to the community.
Council Webpage Visits
4000
3500
3000
2500
2000
1500
1000
500
0
April 2006 May 2006 June 2006 March 2006 October 2005 January 2006 February 2006 November 2005 December 2005
July 2005 (Records Not Kept) August 2005 (Records Not Kept)
September 2005 (Records Not Kept)
37 YOUR COUNCIL RATES ARE GST FREE 37 Occupational Health, Safety and Welfare
Council’s Occupational Health, Safety and Welfare (OHS&W) Safety posters and talks designed in-house are regularly performance has continued to achieve creditable results with circulated to staff. Recent Emergency Evacuation drills of no Lost Time Injuries having been experienced for the fourth Council’s offices and depots were conducted efficiently and consecutive year. effectively thanks to the co-operation of all staff.
In recognition of this outcome, and our Rehabilitation and Claims An ongoing program offered to local government employees performance in which Council scored a performance result by the Corporate Health Group is strongly supported by Light of 95.3%, the Local Government Association Mutual Liability Regional Council and is seen as a pro-active step in encouraging Scheme awarded Light Regional Council with a rebate cheque employees to practice a healthy lifestyle. The regular health for $56,676.40. This is a result of which all employees of Council checks are carried out by qualified personnel and if there are any may be justifiably proud. indications that further investigation is warranted, employees are advised to consult their medical practitioner. The Corporate Council’s OHS&W Committee has been active in managing the Health Group has advised that Light Regional Council, with 76% Employee Participation Safety Program and initially selected of its staff taking up the offer, has the highest participation rate of three key subject areas for completion. These subject areas any South Australian Council. (Housekeeping, Safety Health Promotions and Management Safety Policy) were completed ahead of schedule which resulted in a further three topics being completed within the 2005/2006 year (Safety Rules, Job Instructions and Facility Inspections). Risk Management:
The Committee has chosen to address Environmental issues The Local Government Association Mutual Liability Scheme during the latter part of 2006 in recognition of the increasing conducted a Risk Management Review Audit in 2006 and attention being paid to environmental concerns throughout the Council scored 88% compliance. community. Considering, that the audit criteria was upgraded with only one weeks notice the score is considered a satisfactory result. A A review of all OHS&W policies and procedures was also weakness in Asset Management was highlighted that contributed completed, with the Safe Operating Procedures having been to a score reduction of 10%. The findings will be addressed and reformatted into an International Standards Organisation format. should be completed in the next reporting period. The new format was well received by the primary users, being Council’s outside works staff. Community Land: An Emergency / Disaster Management Plan has been completed with favourable comments being received from the During the reporting period all properties listed in the Community State Emergency Services regarding the document. The Plan Land Database were transferred into the CIVICA electronic provides for the fast mobilisation of Council personnel and database. equipment to complement the efforts of the emergency services. Four employees received accreditation from the Emergency Templates for the 271 properties listed in the Community Land Management Australia Institute for having successfully completed Database Manual were reviewed and updated. Management an Emergency Management Course. Plans for Community Land were reviewed, updated and a public display manual located in the Kapunda & Freeling Offices. The development of a Business Continuity Plan has commenced and will continue during the 2006/2007 reporting period. Annual Risk Assessments for all 271 properties were completed in September 2006 and relevant committees advised of audit Quarterly safety inspections are conducted throughout the findings. It is pleasing to note that a pro-active response from workplace with any findings being promptly addressed. management committees has been evident resulting in tangible improvements. An improved ‘Action Plan’ for risk assessment The annual asbestos inspections were completed and the findings has been developed that has streamlined the Asbestos Register is available for perusal at Council’s management of the risk assessment process. Kapunda office.
38 YOUR COUNCIL RATES ARE GST FREE To balance and meet the needs of our community in a sustainable and responsive manner by progressive leadership and partnering.
FREEDOMOFINFORMATION Freedom of Information
This information statement is published by the Light Regional • Chief Executive Officer’s Performance Review Committee Council in accordance with the requirements of Section 9 of the • Tender Committee Freedom of Information Act 1991 • Community Grants Committee • Greenock Undergrounding of Power & Streetscape Advisory The Light Regional Council is pleased to comply with these Committee requirements and welcomes enquiries under the Freedom • Heritage Advisory Committee of Information Act. This information statement is reflective of • Kapunda Tourism Precinct Advisory Committee Council’s administration as at 30 June 2006.
An updated information statement will be published annually and 1.3 Subsidiaries incorporated as part of the Council’s Annual Report produced in accordance with the Local Government Act 1999. With reference to section 42 of the Local Government Act, Council has no subsidiaries. However, Council does have membership of two (2) regional subsidiaries constituted under 1. Structure and Functions section 43 of the Act. They are the Central Local Government Region Incorporated, and the Gawler River Floodplain of the Council Management Authority.
1.1 COUNCIL The Council is divided into four (4) wards and consists of a Mayor 1.4 Agendas and Minutes and ten (10) Councillors. Agendas of all Council meetings are placed on public display no The Council is the decision making body on all policy matters, less than three days prior to those meetings. Minutes are placed and those matters which fall outside of the delegated authority on display within five days of that meeting. Agendas and Minutes given to various members of Council’s staff under the provisions are displayed at Council’s offices in Kapunda and Freeling and at of the various Acts and Regulations administered by Council. Council’s libraries in Kapunda, Greenock, Freeling and Wasleys. These documents are also displayed on Council’s public website Council currently conducts its ordinary meetings on the third ‘www.light.sa.gov.au’. Tuesday of each month at its principal office located at 93 Main Street, Kapunda. Council’s Development Assessment Panel conducts its meetings on the following day (Wednesday) at the 1.5 External Committees / Boards/ same location when there are items for the consideration of the Panel. The monthly Council meetings commence at 4.30 pm, Associations while the Development Assessment Panel meetings commence at 6.30 pm. Council participates in a number of external committees, boards and associations. Council’s membership can comprise elected From time to time Council may vary the time and place of members, staff, a mixture of both, and or members of the public. conducting its monthly meeting, these changes are advertised as Currently these associations include: required. • Local Government Association of South Australia • Light Regional Council District Bushfire Prevention Committee All meetings are open to the public and agendas and minutes of • Barossa & Light Regional Development Board Incorporated those meetings are on display for public inspection. • Central Local Government Region of South Australia • Barossa Hills & Plains Rural Counselling Services 1.2 Committees • Gawler River Floodplain Management Authority. Council also has representation on numerous community Council is able to form Committees in accordance with section committees. 41 of the Local Government Act 1999, the purpose of which is to streamline Council business. Council has utilised the section Minutes of these committees, boards and associations are kept of the Act to form the following listed committees, which meet for record purposes by Council and, subject to the consent of as and when required. These Committees operate in an advisory the relevant organisation are available for public inspection. capacity; that is the Committee considers matters for discussion, makes recommendations to the Council, Council then considers the Committee’s recommendations. Council’s Committees are:
• Machinery Advisory Committee • Freeling Township Urban Master Plan Committee • Roseworthy Township Community Committee • Rating Policy Review Advisory Committee
40 YOUR COUNCIL RATES ARE GST FREE • Traffic Control Devices 1.6 Delegations • Transport Assistance • War Memorials Council’s Chief Executive Officer and other officers of Council • Weed and Vermin Control have the delegated authority from Council to make decisions on • Youth Matters a number of specified administrative and policy matters. These delegations are made under section 44 of the Local Government Act 1999 and generally provide for; 3. Public Participation • The determination of policies to be applied by the Council in exercising its discretionary powers; • The determination of the type, range and scope of projects to be 3.1 Council Meetings undertaken by the Council; and • The development of comprehensive management plans, Members of the public have a number of opportunities to put budgets, financial controls and performance objectives and forward their views on particular issues before the Council. These indicators for the operations of the Council. are; • Deputations – with the permission of the Committee Chairman or Council makes decisions that direct and or determine its the Mayor, a member of the public can address a Committee or activities and functions. Such decisions include the approval of the Council on any issues within the Council’s jurisdiction. works and services to be undertaken, and the resources that are • Presentations to Council – with prior notification and arrangement to be made available to undertake such works and services. with the Mayor, a member of the public can address the Council on any issue relevant to the Council. Decisions are also made to determine whether or not approvals • Petitions – written requests can be addressed to the Council on are to be granted for applications from residents for various any issue within the Council’s jurisdiction. forms of development. • Written requests – a member of the public can write to the Council on any Council policy, activity or service. • Elected Members – members of the public can contact their 2. Services to the Community elected members of Council to discuss any issue relevant to the Council. Council makes decisions on policy issues relating to services that • Staff members – members of the public can contact Council staff are provided for members of the public. These services include; to discuss any issue relevant to Council.
• Aged Care Services • Bus Shelters 3.2 Public Consultation Policy • Car Parks • Civic Affairs (including Citizenship Ceremonies) The purpose of the Policy is to outline the principles and • Clean Air Controls procedures that the Light Regional Council will follow to involve • Community Halls the community in planning and decision making in the local area, • Development Controls and to ensure accountability of Council to the community through • Dog Control effective communication and consultation strategies. • Environmental Health matters • Fire Protection and Prevention The principles underpinning this policy are; • Food Inspections • The community has a right to be involved in and informed about • Garbage Collection and Disposal decisions affecting their area. • Heritage Preservation • Community involvement in Council decision making will result • Home Assist in greater confidence in the Council and responsive decision • Immunisation Programs making; • Litter Bins • Council decision making should be open, transparent and • Parking Bays accountable; • Parking Controls • Council recognises that the level of consultation with the • Parks and Reserves community will vary depending on the community interest in the • Playground Equipment topic, number of persons potentially affected by the topic and • Public Cemeteries the requirements for consultation set out in the Act for specific • Public Conveniences topics; • Public Libraries • Council’s desire to balance community views and interest with • Public Seating• Public Swimming Pools other influences such as budgetary constraints; and • Recreational and Sporting Facilities • The community has a right to be informed and to influence • Roads, Footpaths, Kerbing and Bridges decisions, which affect their lives. • Septic Tank Effluent Disposal Schemes • Stormwater Drainage • Street Beautification • Street Closures • Street Lighting • Street Sweeping
41 YOUR COUNCIL RATES ARE GST FREE 41 Freedom of Information CONTINUED
u Human Resources 4. Access to Council Documents u Conflict Resolution procedures u Elected Members Code of Conduct u Internal review of Council Decisions procedure 4.1 Documents Available u Pre-employment medical examination policy u Public consultation policy for Inspection u Risk management policy u Sexual harassment grievance procedures The following documents are available for public inspection at u Sexual harassment policy Council’s principal office in Kapunda, free of charge. Some of u Committee members code of conduct these documents are also available for inspection at Council’s u Council employees code of conduct Freeling branch office, and on Council’s website “www.light. u Corporate Wardrobe and Dress Code Policy sa.gov.au”. Members of the public may purchase copies of these u Termination – Loss of Drivers Licence Policy documents at the cost shown in Council’s Schedule of Fees u Equal Employment Opportunity Policy and Charges (postage and packing will be an additional cost if u CFS Call Out Procedure mailed), or may download the documents from Council’s website: u Occupational Health Safety and Welfare u OHS & W injury management policy • Five Year Strategic Plan 2001-2006, please note that Council’s u Local Government works contract policy Strategic Plan for the 2006-2016 period is currently in draft form u Inclement weather and skin cancer policy with the strategies and actions having been adopted, however u First aid policy the ten year financial plan is still under development u Alcohol and drugs policy • Annual Budget u Smoking in the workplace policy • Annual Financial Statements u Accident reporting and investigation policy • Annual Report u Consultation policy • Council Agendas u Confined spaces policy • Council Minutes u Inspection and hazard control policy • Council By-laws u Design, purchasing, hire and lease policy • Permits and Penalties u Management of substances policy • Moveable Signs u Electrical safety policy • Streets and Roads u Training and development policy • Local Government Land u Breach of health and safety rules policy • Dogs u Manual handling policy • Order Making Policy u Personal protective equipment policy • Development Plans u Asbestos policy • Council Codes of Conduct and Policies, a list of which follows; u Immunisation policy u Finance u Emergency procedures manual u Expenditure of goods, services and works u Injury management procedure u Issue of Official Orders u Isolated/remote work policy u Payroll and personnel u VDU policy u Payment of expenditure u Employment Induction manual u Rating Policy u Roadworks auditing policy u Code of Tendering u Needlestick and Sharps policy u Tenders and Quotations u Committee constitution and rules u Loans and Council funding policy u Excavations and trenching policy u Rate rebate policy u Conducting Workplace Inspections Policy u Footwear Policy u Induction Training Policy
42 YOUR COUNCIL RATES ARE GST FREE u Environmental Health u Food Act policy 4.2 Other Information Requests uSTEDS Augmentation Charge policy u Development Requests for other information not included in Clause 4.1 above u Development Application Public Notification policy will be considered in accordance with the Freedom of Information u Inspection of Development Documents policy Act. Under this legislation an application fee must be forwarded u Heritage Conservation Management policy – Heritage with the completed request form, unless the applicant is granted Incentive Scheme an exemption. u Public Library Service u Internet policy Should the applicant require copies of any documents inspected u Public notices pursuant to a Freedom of Information request, the charges u Programme policy set out in the Act and or in Clause 4.1 above (whichever is u Code of Conduct applicable) will apply. u Unattended children u Selection of library materials Freedom of Information Request Forms are available at Council’s u Circulation of library materials offices and enquiries or requests should be addressed to u Reference and readers advisory Council’s Chief Executive Officer in the first instance, at the u Governance following address; u Election signs guidelines u Elected member returns guidelines Mr Peter J Beare u Code of Practice for Access to Meetings Chief Executive Officer and Documents Light Regional Council u Public Relations and Marketing policy PO Box 72 u Council Members Communication policy KAPUNDA SA 5373 u Website Standards u Council Members’ Training and Development policy Applications will be responded to as soon as is possible within u Community Services the statutory timeframe of Council receiving the properly u Community grants policy completed Freedom of Information request form, together with u Community services statement the application and search fees. u Works u Tree management policy u Dust Suppressant Application policy 5. Amendment of Council Records u Road Sealing Funding policy u Light Vehicle Crossover policy A member of the public may request access to Council documents concerning their personal affairs by making a request • Council Registers – a list of which follows under the Freedom of Information provisions. A request may then u Register of Delegations be made to correct any information about themselves that is u Register of Interests, Elected Members incomplete, incorrect, misleading or out of date. u Register of Allowances & Benefits, Elected Members u Register of Salaries To gain access to these records a Freedom of Information u Register of Interests, Employees Request Form must be completed as indicated above outlining u Register of Debenture Loans the records that the applicant wishes to inspect. u Register of Community Land u Register of Public Roads u Register of Leases and Licences Peter J Beare Chief Executive Officer • Assessment Book • Schedule of Fees and Charges • Voters Roll
These documents are available for public inspection during office hours, that is 8.30 am to 5.00 pm Monday to Friday.
43 YOUR COUNCIL RATES ARE GST FREE 43
To balance and meet the needs of our community in a sustainable and responsive manner by progressive leadership and partnering.
RATINGPOLICY/STATEMENT Rating Policy / Statement
increase to an individual assessment’s valuation through market Introduction trend; or for new development occurring on the assessment; or for other reasons. This document sets out the policy of Light Regional Council for setting and collecting rates from its community. The policy In setting its rates for the 2005/2006 financial year Council has covers: considered the following: • method used to value land • adoption of valuations • its Five Year Strategic Management Plan 2001-2006. The plan • notional values was developed following an extensive series of public meetings • business impact statement and community consultation with local businesses, community • Council’s revenue raising powers groups and interested citizens. The plan essentially recognises • differential general rates the key strategy areas of the Council in the delivery of services • minimum rate to the community over that time frame and looks to identify the • service charge actions and funding required to implement those strategies; • water catchment levy (the Council’s collection role) • pensioner concessions • the current economic climate and relevant factors such as land • self funded retiree concessions valuation, inflation and interest rates; • unemployed persons concessions • payment of rates • the specific issues faced by our community, which include • late payment of rates the need for a significant capital works program to replace • remission and postponement of rates and upgrade infrastructure assets, consultation with and • rebate of rates development of strategies via public membership of Council • sale of land for non-payment of rates committees with specific public infrastructure focus, for example • disclaimer Roseworthy Township Community Committee and Freeling Strategic Focus Township Urban Master Plan Committee; • the budget for the 2005/2006 financial year; In setting its rates for the 2005/2006 financial year Council has considered its Five Year Strategic Management Plan, the current • the impact of rates on the community, including: economic climate, specific issues faced by the community, u householders, businesses and primary producers; the budget for the 2005/2006 financial year and the impact of u the broad principle that the rate in the dollar should be rates on the community. The methodology for the 2005/2006 the same for all properties except where there is clearly financial year has been based on estimated income from rates a differentiating factor which warrants variation from the and user charges not being less than that required to produce broad principle (refer section on General Rates); sufficient revenue to at least cover all of the Council’s operational, u minimising the level of general rates required by levying maintenance and debt – servicing costs each year. fees and charges for goods and services on a user pays basis, where it is possible to recover the full cost of An important part of its deliberations in setting this rating policy operating or providing the service or goods. Provision for the 2005/2006 financial year, Council chose to involve the will be made for concessions to those members of the community in its processes. The ‘Light Regional Council Rating community unable to meet the full cost. Policy Review Advisory Committee’, a Section 41 committee of Council, has continued to aid Council with the review of rating Council’s Five-Year Strategic Management Plan and Budget and valuation data and formulating recommendations in regard documents are available for inspection at: to the setting of rates. An important part of the Committee’s structure is its membership, that is the Committee consists Light Regional Council of both Council nominated representatives and community Principal Office Branch Office representatives from the public arena. The Committee viewed 93 Main Street 12 Hanson Street many rating models and actively discussed issues associated KAPUNDA SA 5373 FREELING SA with the rating process. 5372
Council continues to utilise the land use categories as provided Light Regional Council Public Library branches in the Local Government (General) Regulations 1999 as the 51 Main Street Hanson Street basis of its general rate calculation. In formulating its rating KAPUNDA SA 5373 FREELING SA decision, Council has sought to increase the overall general 5372 rate income, taking into account an average increase charged to its ratepayers. Council is aware that for this year individual Greenock Institute Building Wasleys Institute assessments may vary above or below the average for any Kapunda Road Annie Terrace number of reasons, which may include; a review of the land use GREENOCK SA 5360 WASLEYS SA category attributed to those assessments; or by a significant 5400
46 YOUR COUNCIL RATES ARE GST FREE Council regularly conducts public consultation on a broad range Council will continue to use capital value as the basis for valuing of issues relating to the future directions of the area. These land within the council area. Council considers that this method meetings are always advertised in local papers. Ratepayers of valuing land provides the fairest method of distributing the and interested parties are welcome to attend. Council also general rate across all ratepayers on the following basis: encourages feedback at anytime and such comments may be • the equity principle of taxation requires that ratepayers of similar sent to: wealth pay similar taxes and ratepayers of greater wealth pay more tax than ratepayers of lesser wealth; Mr Peter Beare • property value is a relatively good indicator of wealth and capital Chief Executive Officer value, which closely approximates the market value of a property, Light Regional Council provides the best indicator of overall property value; PO Box 72 KAPUNDA SA 5373 Adoption of Valuations
Annual Adoption of the Policy Council has adopted the valuations made by the Valuer-General as provided to Council on 28 July 2005. If a property owner is Section 171 of the Local Government Act 1999 requires a dissatisfied with the valuation made by the Valuer-General then Council to prepare and adopt each year, in conjunction with the owner may object to the Valuer-General in writing, within 60 setting the rates, a rating policy. The policy must be available at days of receiving notice of the valuation, explaining the basis the principal office of the Council and a summary version must for the objection - provided the owner has not: (a) previously be distributed with the rates notice. received a notice of the valuation under the Local Government Act 1999, in which case the objection period is 60 days from the receipt of the first notice; or (b) previously had an objection to the This policy is available for valuation considered by the Valuer-General. The address and inspection at: telephone number of the Office of the Valuer-General are: Office of the Valuer-General Light Regional Council GPO Box 1354 Principal Office Branch Office ADELAIDE SA 5001 93 Main Street 12 Hanson Street Email: [email protected] KAPUNDA SA 5373 FREELING SA Website: http://www.landservices.sa.gov.au 5372 Telephone:: 1300 653 345
Light Regional Council Public Library branches Please note that Council has no role in this process. It is 51 Main Street Hanson Street important to note that the lodgement of an objection does not KAPUNDA SA 5373 FREELING SA change the due date for payment of rates. 5372
Greenock Institute Building Wasleys Institute National Values Kapunda Road Annie Terrace GREENOCK SA 5360 WASLEYS SA Certain properties may be eligible for a notional value, where the 5400 property is the principal place of residence of a ratepayer, under the Valuation of Land Act 1971. This relates to some primary production land or where there is State heritage recognition. A notional value is generally less than the capital value and this will result in reduced rates, unless the minimum rate already applies. Method Used to value Land Application for a notional value must be made to the Office of the Valuer-General. Council may adopt one of three valuation methodologies to value the properties in its area. They are: • Capital Value – the value of the land and all of the improvements on the land. • Site Value – the value of the land and any improvements which permanently affect the amenity of use of the land, such as drainage works, but excluding the value of buildings and other improvements. • Annual Value – a valuation of the rental potential of the property.
47 YOUR COUNCIL RATES ARE GST FREE 47 4.Commercial-Other – comprising any other commercial use of Business Impact Statement land not referred to in categories 2 or 3.
The Council has considered the impact of rates on businesses 5.Industry-Light – comprising the use of land for a light industry in the Council area, including primary production. In considering within the meaning of the Development Regulations. the impact, Council assessed the following matters: 6.Industry-Other – comprising any other industrial use of land not • The Council consulted through its Rating Policy Review Advisory referred to in category 5. Committee (that is through its varied membership) and given that the meetings of the committee are publicly advertised and are 7.Primary Production – comprising open to the members of the public for attendance if desired. (a) farming within the meaning of the Development Regulations; • Those elements of Council’s Five Year Strategic Management and Plan relating to business development. (b) horticulture within the meaning of the Development Regulations; and • The equity of the distribution of the general rate between classes (c) the use of land for horse keeping or intensive animal keeping of ratepayers based on a perception of availability or utilisation of within the meaning of the Development Regulations; and services. (d) in respect of a dairy situated on the farm – the use of land for a dairy within the meaning of the Development Regulations; and • Current local, state, and national economic conditions and (e) commercial forestry. expected changes during the next financial year. 8. Vacant Land – comprising the non-use of vacant land • Changes in the valuation of business and primary production properties from the previous financial year. 9. Other – not included previously in the categories above.
• Specific Council projects for the coming year that will solely or Every resident benefits in some part from the general amenity principally benefit local business. of the council area, whether that is at the present time or in the future. The amenity includes the local economy, general • Specific infrastructure maintenance issues that will solely or council operations and the ability of every resident to use council principally benefit local business. facilities.
It is acknowledged that the system of council rates is in essence Council’s Revenue Raising Powers a system of taxation against property. However, Council has assessed that the level of differential rating imposed is All land within a Council area, except for land specifically governed in part by the ability to pay, the potential for income exempt (e.g. crown land, Council occupied land and other land tax deductions and the perception of accessibility or useability of prescribed in the Local Government Act 1999 – refer Section council services by the residents and consumers. 147 of the Act) is rateable. The Local Government Act 1999 provides for a Council to raise revenue for the broad purposes of the Council through a general rate, which applies to all rateable To this end the Council properties, or through differential general rates, which apply to classes of properties. In addition, Council can raise separate has decided that rates, for specific areas of the Council or service rates or charges for specific services. The Council also raises revenue through fees and charges, which are set giving consideration to the cost Commercial Properties of the service provided and any equity issues. Commercial properties generally have available to them, their employees and customers the same services as other Differential General Rates ratepayers. However, in most cases commercial users have a greater impact on the main services such as road maintenance The Council has decided to impose differential rates in its area and generally derive a greater benefit from the services provided. according to the following land use categories:-
1.Residential – comprising the use of land for a detached dwelling, Industrial Properties group dwelling, multiple dwelling, residential flat building, row dwelling or semi-detached dwelling within the meaning of the Industrial properties generally have available to them, their Development Regulations. employees and customers the same services as other ratepayers. However, in most cases industrial users have a 2.Commercial-Shop – comprising the use of land for a shop within greater impact on the main services such as road maintenance the meaning of the Development Regulations. and generally derive a greater benefit from the services provided, particularly where for example large amounts of raw or unrefined 3.Commercial-Office – comprising the use of land for an office product is delivered to site for processing utilising Council’s within the meaning of the Development Regulations. infrastructure.
48 YOUR COUNCIL RATES ARE GST FREE Primary Production Properties Minimum Rate
Primary Production properties tend to be more remote A Council may impose a minimum amount payable by way of from some of the services provided by Council. In terms of rates, provided that it has not imposed a fixed charge. Where infrastructure adjacent their properties they may not have sealed two or more adjoining properties have the same owner and or formed roads, footpaths or street lighting. However they do are occupied by the same occupier, only one minimum rate is have the capacity to enjoy the same level of amenity as other payable by the ratepayer. Where a Council imposes a minimum residents of the Council area. In addition, primary production rate it must not apply to more than 35% of properties in the properties have the potential for taxation benefits. Council area.
At its meeting of 28 July 2005, Council resolved to raise The Council has decided to impose a minimum rate of $550 $7,226,050 general rate revenue in a total revenue budget of which will affect 1,661 (24.9%) rateable properties. The reasons $17,695,580. As a result of this decision the Council has set the for imposing a minimum rate are: following differential rates in the dollar for the above land uses. • Council considers it appropriate that all rateable properties 0.34 cents in the dollar of the Capital Value of rateable land in make a contribution to the cost of administering the Council’s categories 1 and 9 use, activities; 0.595 cents in the dollar of the Capital Value of rateable land in categories 2 and 3 use, • Council considers it appropriate that all rateable properties 0.68 cents in the dollar of the Capital Value of rateable land in make a contribution to the cost of creating and maintaining the category 4 use, physical infrastructure that supports each property. 0.935 cents in the dollar of the Capital Value of rateable land in categories 5 and 6 use, 0.272 cents in the dollar of the Capital Value of rateable land in Service Charges category 7 use, and 0.425 cents in the dollar of the Capital Value of rateable land in Council provides a Septic Tank Effluent Disposal System to category 8 use. properties in Kapunda, Freeling, Greenock and Roseworthy. The full cost of operating and maintaining this service for this financial Land Use is used as the factor to apply differential rates. If a year is budgeted to be $2,165,590, which includes major works ratepayer believes that a particular property has been wrongly at the Freeling Scheme, other capital works, and depreciation. classified by the Council as to its land use, then they may This includes setting aside $137,690 for the future replacement object (to Council) to that land use with 60 days of being of the assets employed in providing the service. Council will notified. A ratepayer may discuss the matter with Council’s recover this cost through the imposition of the following service Rates Assessment Officers, on 8525 3200 in the first instance. charges The Council will provide, on request, a copy of Section 156 of the Local Government Act 1999 which sets out the rights and • Kapunda $338 obligations of ratepayers in respect of objections to a land use. • Freeling $338 • Greenock $338 Objections to the Council’s decision may be lodged with Mr • Roseworthy $338 Peter Beare, Chief Executive Officer, Light Regional Council, PO Box 72, Kapunda, 5373. The objection must be made within for each Property for which the service is available. Where the 60 days of receiving notice of the land use and set out the basis service is provided to non-rateable land, a service charge is for the objection and details of the land use that (in the opinion levied against the land. Details on what constitutes a service of the ratepayer) should be attributed to that property. The charge for each Property, and other information about the Council may then decide the objection as it sees fit and notify scheme, are available from Mr Andrew Philpott, Environmental the ratepayer. A ratepayer also has the right to appeal against Management Officer on 8525 3200. the Council’s decision to the Land and Valuation Court. It is important to note that the lodgement of an objection does not Council also provides a refuse collection service within the change the due date for payment of rates. townships of Kapunda, Freeling, Hewett, Greenock, Roseworthy and Wasleys. The service is also provided to those ratepayers in Council’s area that are able to access the service along the Separate Rate designated collection routes. The full cost of operating and maintaining this service for this financial year is budgeted to be A Council may impose a separate rate on rateable land within $456,720. Council will recover this cost through the impost of a a part of its area for specific purposes. Such purpose can be service charge of $143.10 for each property for which the service for the planning, carrying out, making available, supporting, is utilised. Where the service is provided to non-rateable land, a maintaining or improving an activity that is or intended to be of service charge is levied against the land. particular benefit to the land or the occupiers of the land within that part of Council’s area. Information concerning the refuse collection service can be obtained from Mr. Andrew Philpott, Environmental Management Council does not propose to raise a separate rate on any land Officer on 8525 3200. in its area for the 2005/2006 financial year, other than the Water Catchment Levy.
49 YOUR COUNCIL RATES ARE GST FREE 49 Water Catchment Levy Self Funded Retiree Concession
Council is located within the boundaries of two Natural This concession has been available from 1 July 2001 and is Resource Management Board areas, however as the transitional administered by Revenue SA. If you are a self-funded retiree and requirements of the new NRM legislation are still in place, Council currently hold a State Seniors Card you may be eligible for a is required to contribute to funding the operations of the Northern concession toward Council Rates. In the case of couples both Adelaide and Barossa Catchment Water Management Board. It must qualify, or if only one holds a State Senior’s Card, the other does so by imposing a separate rate of 0.009039 cents in the must not be in paid employment for more than 20 hours per dollar against the 2897 properties in the catchment area in the week. If you have not received a concession on your rates notice council area. or would like further information please contact the Revenue SA Call Centre on 1300 366 150. A map of the catchment area showing those properties within the boundary is on display at: Unemployed Persons Concessions Light Regional Council Principal Office The Department of Children, Youth and Family Services may 93 Main Street assist with the payment of Council rates for your principal place KAPUNDA SA 5373 of residence (remissions are not available on vacant land or rental premises). Please contact your nearest Department of Family Branch Office and Community Services office for details. 12 Hanson Street FREELING SA 5372 Payment of Rates Council is operating as a revenue collector for the Northern Adelaide and Barossa Catchment Water Management Board in Under Section 181(14) of the Local Government Act 1999, this regard. It does not retain this revenue or determine how the Council must provide the opportunity for all ratepayers to revenue is spent. pay rates by quarterly instalments. Council has resolved that payment dates for the 2005/2006 financial year will be:-
Pensioner Concessions Friday, 23 September 2005 Friday, 16 December 2005 If you are an eligible pensioner you may be entitled to a rebate Friday, 17 March 2006 on your council rates, water rates and STEDS charges where Friday, 16 June 2006 applicable, if you do not currently receive one. Application forms, which include information on the concessions, are available from There is no discount on the general rate payable, further Council the Council at: does not apply rate capping.
Light Regional Council Principal Office Branch Office Rates may be paid at: 93 Main Street 12 Hanson Street KAPUNDA SA 5373 FREELING SA u any Branch of Bank SA; 5372 u by BPay; u in person, at the Principal office, 93 Main Street, Kapunda, They are also available from the SA Water Corporation and its during the hours of 8.30am to 5.00pm, Monday to Friday District Offices (telephone number 1300 650 950). An eligible u in person, at the Branch office, 12 Hanson Street, Freeling, pensioner must hold a Pensioner Concession Card, State during the hours of 8.30am to 5.00pm, Monday to Friday Concession Card or be a T.P.I. Pensioner and must be eligible to receive the concession prior to the due date for the payment Any ratepayer who may, or is likely to, experience difficulty with of the first rates instalment. You must also be responsible for meeting the standard payment arrangements is invited to contact the payment of rates on your principal place of residence or the Council’s Rates Assessment Officers, on 8525 3200 to discuss property for which you are claiming a concession. alternative payment arrangements. Such enquiries are treated confidentially by Council. Applications are administered by the State Government. Payment of rates should not be withheld pending assessment of Council has adopted a policy that where the payment of rates will your application by the State Government as penalties will apply cause a ratepayer demonstrable hardship, Council is prepared to to unpaid rates. A refund will be paid to you if Council is advised make available extended payment arrangements. that a concession applies and the rates have already been paid.
50 YOUR COUNCIL RATES ARE GST FREE Late Payment Of Rates Rebate Of Rates
The Local Government Act 1999 provides that Councils impose The Local Government Act 1999 requires Councils to rebate the an initial penalty of 2% on any payment for rates, whether rates payable for certain land uses. This includes; by instalment or otherwise, that is received late. A payment that continues to be late is then charged an interest rate, set 100% rate rebates have been granted on the following:- each year according to a formula in the Act, for each month it Places of Worship continues to be late. The purpose of this penalty is to act as a Public Cemeteries genuine deterrent to ratepayers who might otherwise fail to pay Hospitals their rates on time, to allow Councils to recover the administrative Land occupied by Universities cost of following up unpaid rates and to cover any interest cost the Council may meet because it has not received the rates on 75% rate rebates have been granted on:- time. For the 2005/2006 financial year this rate is 0.79%. Educational facilities
Council allows a further three working days after the due date Discretionary rebates may be applied by the Council under for payment as a grace period. Fines are payable under the Section 166 of the Act. Council annually considers many Local Government Act 1999 but Council will remit this amount applications for rate rebates and has in the past, and again for if payment is received within the three days grace period. the 2005/2006 financial year, chosen to rebate rates charged to Thereafter fines for late payment are fully imposed. many district community and sporting organisations, recognising that by doing so, Council is in effect providing financial support Council is prepared to remit penalties for late payment of to those organisations for the betterment of the community as a rates where ratepayers can demonstrate hardship in a written whole. application to Council or payment is received within the three days grace period. Sale of Land for Non-payment Council issues a final notice for payment of rates when rates are overdue ie. unpaid by the due date. Should rates remain of Rates unpaid more than 21 days after the issue of the final notice then the Council will refer the debt to their debt collection agency for The Local Government Act 1999 provides that a Council may collection. The debt collection agency charges collection fees sell any property where the rates have been in arrears for three that are recoverable from the ratepayer. All costs incurred by years or more. The Council is required to provide the principal Council in the recovery of outstanding rates and fines are payable ratepayer and the owner (if not the same person) with details of by the ratepayer. the outstanding amounts and advise the owner of its intention to sell the land if payment of the outstanding amount is not received When Council receives a payment in respect of overdue rates, within one month. Council applies the money received as follows, in accordance with Section 183, of the Local Government Act 1999. Except in extraordinary circumstances, the Council enforces • firstly – in payment of any costs awarded to, or recoverable by, the sale of land for arrears of rates and a copy of the Council’s the council in any court proceedings undertaken by the council policy is available from Council’s Rates Assessment Officers, on for the recovery of the rates; 8525 3200 or by writing to Light Regional Council, PO Box 72, • secondly – in satisfaction for any liability for interest; Kapunda SA 5373. • thirdly – in payment of any fine; • fourthly – in satisfaction of liabilities for rates in the order in which those liabilities arose in payment of rates, in date order of their Application of the Policy imposition (starting with the oldest account first). Where a ratepayer believes that Council has failed to properly apply this policy, the ratepayer should raise the matter Remission and Postponement with Council. In the first instance contact Council’s Rates Assessment Officers on 8525 3200 to discuss the matter. If, of Rates after this initial contact, a ratepayer is still dissatisfied they should write to Mr Peter Beare, Chief Executive Officer, Light Regional Section 182 of the Local Government Act 1999 permits Council, Council, PO Box 72, Kapunda SA 5373, explaining the nature of on the application of the ratepayer, to partially or wholly remit their concern. rates or to postpone rates, on the basis of hardship. Where a ratepayer is suffering hardship in paying rates he/she is invited to contact Council’s Rates Assessment Officers, on 8525 3200 to Disclaimer discuss the matter. Such enquiries are treated confidentially by Council. A rate cannot be challenged on the basis of non-compliance with this policy and must be paid in accordance with the required payment provisions.
51 YOUR COUNCIL RATES ARE GST FREE 51
To balance and meet the needs of our community in a sustainable and responsive manner by progressive leadership and partnering.
FINANCIALREPORT Financial Report
Operating Result Cash Flow Position
Council’s financial performance has improved from that of Net operating cash flows for Council decreased from $2.37m to the previous financial year. While Council again recorded an $2.34m, receipts increasing by $0.7m and payments increasing operating deficit on its operations both before and after the by $0.7m. addition of Capital Revenues, the deficit was not as large as that recorded for the financial year ending 30 June 2005. The Council’s overall cash position was increased by $1.2m when operating position of $1.7m deficit (as compared to $2.3m for adjusted by financing and capital activities. 2005) prior to Capital Revenues adjustment was an improvement of $0.7m on the previous year. After adjusting for Capital Revenues totalling $1.5m (inclusive of physical resources Capital Expenditure received free of charge in relation to the land development), Council’s net deficit position improved to $0.2m. Capital investment in community infrastructure continued to be a high priority for the Council with $3.2m being expended on major While the position is improved over the previous year, the deficit projects, including construction works and plant and equipment confirms that the Council continues to experience the pressures purchases. Council’s strategic plan provides as a high priority, of a growing entity, particularly in regard to its close proximity the road infrastructure network of the district. to the major tourism areas of the Barossa and Clare Valleys, and to the northern boundary of the greater metropolitan area Council undertook a revaluation of its non-road assets during of Adelaide. To ensure its sustainability, Council aims to achieve the later part of the financial year the detail of which has been an operating surplus during the tenure of its proposed ten included in the financial statements. year strategic and financial plan for the 2006 to 2016 period. The document is yet to be finalised (is planned to do so in the forthcoming financial year), however Council believes that a Application of Competition Policy combination of factors including asset rationalisation, increased revenues, continued residential and industrial development, The revised Clause 7 Statement on the application of and workplace reforms will contribute to attaining its goal of the competition principles to local government under the sustainability. Competition Principles Agreement requires Councils to include specific information in their annual reports. Prior to the 2001 Revenue received by way of rates increased by $0.9m from annual report, Councils reported this information through the $7.6m to $8.5m to meet the commitment set by Council to completion of surveys which were forwarded to the Office of increase the maintenance and development of Council’s growing Local Government to assist in State reporting to the National infrastructure base and to maintain its debt servicing levels. As Competition Council. part of its rating strategy, Council made provision for the increase in the Community Wastewater Management Systems (formerly Council reports that it has no significant business activities within known as Septic Tank Effluent Disposal Schemes – ‘STEDS’) the guidelines of the Revised Clause 7 Statement. This outcome charges to address concerns on the current condition of the is similar to that of previous financial years. effluent drainage systems. Major works are expected to occur on these systems over the medium term. With regard to the application of competitive neutrality, Council believes that it practises appropriate methodology particularly Council further provided for the increase in Reserve Fund in regard to the purchase of materials and contractual services. balances for the future replacement of the schemes, which With reference to Council’s Income Statement for the reporting have a revised written down value of $5,315,435 following an period, Council expended $2.5m (compared to $2.6m for asset revaluation carried out during the financial year. Reserve the 2005 reporting period) on contractual services. A large funds specifically held for Community Wastewater Management proportion of this spending occurred through the application of Systems replacement now total $1.5m. Council’s Tender Policy which places strict procedural elements on staff when tendering for works or when seeking quotations for works and services.
No Council by-laws were re-drafted during the year under review.
No complaints about the application of competitive neutrality principles within Council’s sphere of operations were received for the reporting period.
54 YOUR COUNCIL RATES ARE GST FREE Application of Rate Rebates
As part of the Council’s rating processes, Council often deals with requests in regard to the application of section 166 of the Local Government Act of 1999. This section of the Act deals specifically with the discretionary rebate of council rates raised against properties in the Council area and provides the Council with the legislative mechanism to rebate those rates. The rates rebate in essence provides financial assistance to the ratepayer, normally a community organisation or a ratepayer providing a benefit to the community.
Council rebated rates to the value of $441,802 for the reporting period. With regard specifically to applications received for the rebate of Council rates, the applications being lodged in accordance with section 166(1)(h) of the Local Government Act 1999 (that is in relation to rates rebated for the purposes of aged accommodation), Council advises that rates were rebated for the Kapunda Hospital Incorporated (Homes) and Wheatfields Incorporated.
Loan Borrowing and Repayments Statistics
Year New Loans for Financial Year Loan Principal Repaid Loan Interest Paid Amount Loan Debt at 30 June Principal & Interest vs. Total Rate Revenue
1999/2000 $1,198,700 $500,065 $238,727 $3,965,115 20.11%
2000/01 $1,854,990 $647,261 $350,795 $5,172,844 23.00%
2001/02 $1,679,110 $722,203 $378,913 $6,129,751 21.42%
2002/03 $1,800,000 $1,240,615 $445,442 $6,689,136 27.55%
2003/04 $1,600,000 $839,736 $442,790 $7,449,400 18.85%
2004/05 $1,520,000 $914,313 $529,818 $8,055,088 18.91%
2005/06 $1,470,000 $1,033,965 $533,735 $8,491,122 18.45%
55 YOUR COUNCIL RATES ARE GST FREE 55
To balance and meet the needs of our community in a sustainable and responsive manner by progressive leadership and partnering.
FINANCIALSTATEMENT FOR THE YEAR ENDED 30 JUNE 2006 Light Regional Council Financial Statements for the year ended 30 June 2006
CONTENTS
Page No.
Elected Members and Officers 259 Council Statistics and Staff Ratios 360 Capital v Operating Outflows 461 Income Statement 562 Balance Sheet 663 Statement of Changes in Equity 764 Cash Flow Statement 865 Contents of the Notes to the Financial Report 966 Notes to and Forming Part of the Financial Report 10-4667 Chief Executive Officer’s Statement 10247 Independent Audit Report 10348
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58 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Elected Members and Officers For the year ended 30 June 2006
Elected Members Structure The Light Regional Council is a corporate body consisting of a Mayor and 10 Elected Councillors.
MAYOR Elected Retires Mr Des Shanahan May 2003 November 2006
DUTTON WARD Mr Bill Carrick May 2003 November 2006 Mr Robert Hornsey (Deputy Mayor) May 2003 November 2006
LIGHT WARD Mrs Lynette Reichstein May 2003 November 2006 Mr Robert Williams May 2003 November 2006
WESTERN BAROSSA WARD Mr Ron Kubisch May 2003 November 2006 Mr Michael Schluter July 2003 November 2006 Mr Mike Skevington May 2003 November 2006
MUDLA WIRRA WARD Mrs Natalie Fyfe May 2003 November 2006 Mr Ralph Hatcher June 2003 November 2006 Mr Robert Howard May 2003 November 2006
All of the above positions are elected for three year terms, which have been extended to November 2006 by virtue of changes passed through SA Parliament on 30th June 2005 incorporated in the Statutes Amendments (Local Government Elections) Bill 2005.
Officers at 30 June 2006
Chief Executive Officer Mr Peter Beare Director, Corporate Services Mr Richard Michael Director, Infrastructure & Environmental Services Mr. Gary Adkins Manager, Works and Technical Services Mr John Leeflang Manager, Development and Environmental Services Mr James Miller Manager, Library Services Ms Amanda Cook Manager, Visitor Information Centre Ms Jaci Thorne
Professional Associations at 30 June 2006
Solicitors Norman Waterhouse 45 Pirie Street Adelaide SA 5000
Bankers Bank of South Australia Main Street Kapunda SA 5373
Auditor Dean Newbery & Partners 214 Melbourne Street North Adelaide SA 5006
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YOUR COUNCIL RATES ARE GST FREE 59 LIGHT REGIONAL COUNCIL Council Statistics and Staff Ratios For the year ended 30 June 2006
Council Statistics 2005 2006 Financial Ratios % % Debt servicing ratio (to total revenue) 5.23 5.27 Debt servicing ratio (to rate revenue) 6.94 6.71 Revenue ratio 75.4 78.51 Debt exposure ratio 882.8 956.0 Working capital ratio 2.55:1 2.92:1
Each of the above ratios is explained below:
Debt servicing ratio expresses debt servicing costs (interest paid / payable on loans) as a percentage of total revenue.
Debt servicing ratio expresses debt servicing costs (interest paid / payable on loans) as a percentage of total rate revenue.
Revenue ratio expresses total rate revenue as a percentage of total operating revenue.
Debt exposure ratio expresses total assets as shown in the statement of financial position as a percentage of total liabilities.
Working capital ratio expresses current assets as a percentage of current liabilities.
Number of Staff Male Female Total
2004 2005 2006 2004 2005 2006 2004 2005 2006
Corporate Services 4 5 5 9 11 11 13 16 16 Development & Environmental Services 5 5 6 4 4 5 9 9 11 Library Services - - 1 7 8 10 7 8 11 Works & Technical Services 22 20 18 3 3 2 25 23 20 TOTAL 31 30 30 23 26 28 54 56 58
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60 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Capital v Operating Outflows For the year ended 30 June 2006
Capital and Operating LIGHT REGIONAL COUNCIL 14000000
12000000
CAPITAL 10000000
8000000 $ 6000000 OPERATING
4000000
2000000
0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 YEAR
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YOUR COUNCIL RATES ARE GST FREE 61 LIGHT REGIONAL COUNCIL
INCOME STATEMENT for the year ended 30 June 2006
2006 2005 Notes $ $ REVENUES Rates - general 3 7,204,101 6,563,304 Rates - other 3 1,294,375 1,074,223 Statutory charges 3 268,911 313,938 User charges 3 154,404 128,337 Operating Grants & Subsidies 3 635,020 610,750 Investment Income 3 287,165 241,743 Donations and Contributions 3 32,966 139,695 Reimbursements 3 218,477 183,837 Commercial activity revenue 3 411,608 236,866 Profit from interests in regional subsidiaries 14 18,799 52,766 Other Revenues 3 145,332 475,758 Gain on disposal of assets 4 118,186 2,664 TOTAL REVENUES 10,789,344 10,023,881
EXPENSES Employee Costs 2 2,910,430 2,609,025 Contractual Services 2 2,498,404 2,581,144 Materials 842,285 874,462 Finance Costs 2 604,603 560,908 Depreciation 2 4,069,564 4,150,125 Revaluation losses 108,535 - Other Expenses 2 1,481,023 1,562,771 TOTAL EXPENSES 12,514,844 12,338,435
OPERATING SURPLUS / (DEFICIT) BEFORE CAPITAL (1,725,500) (2,314,554) REVENUES
Capital Grants & Subsidies 3 813,803 192,000 Physical resources received free of charge 3 506,788 367,267 Capital Donations and Contributions 3 170,717 313,041 NET SURPLUS (DEFICIT) (234,192) (1,442,246)
This Statement is to be read in conjunction with the attached Notes.
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62 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL
BALANCE SHEET as at 30 June 2006
2006 2005 Notes $ $ Current Assets Cash and cash equivalents 5 5,498,106 4,330,805 Trade & other receivables 6 616,890 485,046 Inventories 7 75,620 333,189 Land Held for resale 8 41,620 20,810 Other 9 133,597 55,342
Total Current Assets 6,365,834 5,225,192
Current Liabilities Trade & other payables 16 843,956 801,253 Short Term Borrowings 17 1,119,340 1,033,965 Short Term Provisions 18 218,753 212,847
Total Current Liabilities 2,182,050 2,048,065
NET CURRENT ASSETS 4,183,784 3,177,127
Non-Current Assets Trade & other receivables 6 147,929 163,692 Land 10 13,052,916 6,260,799 Buildings 10 14,033,429 13,385,585 Infrastructure 11 55,636,176 52,918,231 Plant and Equipment 12 2,028,890 1,628,676 Office Furniture and Equipment 13 473,437 752,071 Investment in Regional Subsidiaries 14 321,230 267,591 Total Non -Current Assets 85,694,007 75,376,645
Non-current Liabilities Long-term Provisions 18 99,185 82,827 Long-term Borrowings 17 7,371,782 7,021,123 Total Non-current Liabilities 7,470,967 7,103,950
NET ASSETS 82,406,824 71,449,822
EQUITY Accumulated Surplus 6,165,808 7,418,987 Asset Revaluation Reserve 19 72,951,779 61,760,585 Other Reserves 19 3,289,237 2,270,250 TOTAL EQUITY 82,406,824 71,449,822
This Statement is to be read in conjunction with the attached Notes.
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YOUR COUNCIL RATES ARE GST FREE 63 LIGHT REGIONAL COUNCIL
STATEMENT OF CHANGES IN EQUITY for the year ended 30 June 2006
2006 2005 Notes $ $ ACCUMULATED SURPLUS Balance at end of previous reporting period 7,418,987 8,660,853 Net Result for Year (234,192) (1,442,246) Transfers from Reserves 371,820 405,100 Transfers to Reserves (1,390,807) (204,719) Balance at end of period 6,165,808 7,418,987
ASSET REVALUATION RESERVE 19 Balance at end of previous reporting period 61,760,585 63,809,076 Revaluation increments / (decrements) in respect of infrastructure, 11,191,194 (2,048,491) property, plant & equipment Balance at end of period 72,951,779 61,760,585
OTHER RESERVES 19 Balance at end of previous reporting period 2,270,250 2,470,631 Transfers from Accumulated Surplus 1,390,807 204,719 Transfers to Accumulated Surplus (371,820) (405,100) Balance at end of period 3,289,237 2,270,250 TOTAL EQUITY AT END OF REPORTING PERIOD 82,406,824 71,449,822
This Statement is to be read in conjunction with the attached Notes
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64 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL
CASH FLOW STATEMENT for the year ended 30 June 2006
2006 2005 Notes $ $ CASH FLOWS FROM OPERATING ACTIVITIES Receipts Rates & associated revenues 8,535,983 7,686,071 Fees & other charges 407,057 403,665 Investment income 278,102 211,731 Operating Grants 635,020 610,750 Other revenues 787,133 1,058,897 Payments Employee Costs (2,769,021) (2,463,748) Contractual services & materials (3,258,732) (3,456,808) Finance Costs (592,856) (508,462) Other payments (1,681,157) (1,170,183) Net Cash provided by (or used in) Operating Activities 24 2,341,529 2,371,913
CASH FLOWS FROM INVESTING ACTIVITIES Receipts Capital Grants and Subsidies 813,803 192,000 Capital Donations and Contributions 170,717 313,041 Sale of Plant and Equipment 370,682 705,022 Sale of Land 267,000 - Payments Purchase of Buildings (754,315) (370,390) Purchase of Plant and Equipment (522,050) (1,644,271) Purchase of Furniture and Fittings (65,026) (2,417) Purchase of Infrastructure (1,906,652) (1,391,923) Net Cash provided by (or used in) Investing Activities (1,625,841) (2,198,938)
CASH FLOWS FROM FINANCING ACTIVITIES Receipts Proceeds from Borrowings 17 1,470,000 1,520,000 Proceeds from Community Groups 15,578 14,016 Payments Repayments of Borrowings (1,033,965) (914,313) Net Cash provided by (or used in) Financing Activities 451,613 619,703 Net Increase (Decrease) in cash held 1,167,301 792,678
Cash & cash equivalents at beginning of period 4,330,805 3,538,127 Cash & cash equivalents at end of period 5 5,498,106 4,330,805
This Statement is to be read in conjunction with the attached Notes
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YOUR COUNCIL RATES ARE GST FREE 65 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts For the year ended 30 June 2006
Contents Note Number
Statement of Significant Accounting Policies 1 Expenses 2 Revenues 3 Gain or Loss on Disposal of Assets 4 Cash and Cash Equivalents 5 Trade and Other Receivables 6 Inventories 7 Land Held for Resale 8 Other Assets 9 Land and Buildings 10 Infrastructure 11 Plant and Equipment 12 Office Furniture and Equipment 13 Investment in Regional Subsidiaries 14 Work in Progress 15 Trade and Other Payables 16 Borrowings 17 Provisions 18 Reserves 19 Contingent Liabilities 20 Future Commitments 21 Superannuation 22 Joint Ventures 23 Reconciliation to Cash Flow Statement 24 Financial Instruments 25 Comparison of Actual Performance by Function and Activity 26 Reconciliation of Budget 27 First Time Adoption of Australian Equivalents to International Financial Reporting Standards - 28 Reconciliation of Equity at 1 July 2004 First Time Adoption of Australian Equivalents to International Financial Reporting Standards - 29 Reconciliation of Equity at 30 June 2005 First Time Adoption of Australian Equivalents to International Financial Reporting Standards - 30 Reconciliation of Deficit at 30 June 2005 Council Detail 31 Change in Accounting Policy 32
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66 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
1. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES
The financial report is a general purpose financial report that has been prepared in accordance with Accounting Standards, Urgent Issues Group Interpretations, other authoritative pronouncements of the Australian Accounting Standards Board and the requirements of the Local Government Act 1999.
The financial report covers Light Regional Council ("Council") as an individual entity in South Australia under the Local Government Act 1999.
The financial report of the Council as an individual entity complies with all Australian equivalents to International Financial Reporting Standards (AIFRS) in their entirety.
The following is a summary of the material accounting policies adopted by the Council in the preparation of the financial report. The accounting policies have been consistently applied, unless otherwise stated.
The financial report has been prepared on an accruals basis and is based on historical costs and does not take into account changing money values or, except where stated, current valuations of non-current assets. Cost is based on fair values of the consideration given in exchange for assets.
Basis of Preparation
First-time Adoption of Australian Equivalents to International Financial Reporting Standards ("AIFRS")
The Council has prepared financial statements in accordance with the Australian equivalents to International Financial Reporting Standards (AIFRS) from 1 July 2005. In accordance with the requirements of AASB 1: First-time Adoption of Australian Equivalents to International Financial Reporting Standards, adjustments resulting from the introduction of AIFRS have been applied retrospectively to 2005 comparative figures excluding cases where optional exemptions available under AASB 1 have been applied.
These accounts are the first financial statements of the Council to be prepared in accordance with AIFRS.
The accounting policies set out below have been consistently applied to all years presented.
The Council has however elected to adopt the exemptions available under AASB 1 relating to AASB 132: Financial Instruments: Disclosure and Presentation and AASB 139: Financial Instruments: Recognition and Measurement. Refer Note 32 Change in Accounting Policy for further details.
Reconciliations of the transition from previous Australian GAAP to AIFRS have been included in Note 28 - 30 First-time Adoption to AIFRS to this report.
(a) The Local Government Reporting Entity
All material funds through which the Council controls resources to carry on its functions are in the Financial Statements.
In the process of reporting on the Council as a single unit all transactions and balances between those material funds (for example, loans and transfers between funds) have been eliminated.
Amounts received as tender deposits and retention amounts controlled by Council are included in current trade and other payables.
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YOUR COUNCIL RATES ARE GST FREE 67 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
1. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(b) Acquisition of Assets
The cost method of accounting is used for the initial recording of all assets. Cost is determined as the fair value of the assets given as consideration plus costs incurred in preparing them ready for use.
Where assets are constructed by the Council, capitalised costs include an appropriate allocation of employee costs and include depreciation charges on items of plant and equipment used to construct the asset.
Assets acquired at no cost, or for nominal consideration, are initially recognised at their fair values as at the date of acquisition.
Fair value means the amount for which an asset could be exchanged between a knowledgeable buyer and a seller in an arm's length transaction. In relation to infrastructure contributed by developers, fair value means the current cost valuation.
(c) Revaluations of Non-current Assets
All non-current assets, other than sealed roads, formed roads, receivables, investments and land under roads, were revalued to their fair value, being current replacement cost less accumulated depreciation as at 30th June, 2006. Sealed roads and formed roads were revalued to their fair value, being current replacement cost less accumulated depreciation based on a condition based assessment as at 30th June, 2005. Revaluation increments are credited to the asset revaluation reserve.
Current replacement cost in relation to an asset means the lowest cost at which the gross service potential of that asset could currently be obtained in the normal course of operations.
Revaluations do not result in the value of non-current assets exceeding the net amount expected to be recovered through the net cash inflows arising from their continued use and subsequent disposal (‘recoverable amount’).
Where the value of a non-current asset is greater than its recoverable amount, the asset is devalued. The revaluation decrement is recognised as an expense in the income statement except where it reverses a previous increment. In this situation the revaluation decrement is taken from the asset revaluation reserve.
The expected net cash flows included in determining recoverable amounts of non-current assets are discounted to their present values using a market determined, risk adjusted discount rate.
(d) Land Held for Resale
Land bought for development is valued at the lower of cost and net realisable value. Cost includes the cost of acquisition, development and finance charges. Interest and other holding costs incurred after the completion are recognised as expenses.
Revenue arising from the sale of property is recognised in the operating statement as at the time of signing a binding contract of sale.
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68 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
1. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES (continued)
(e) Depreciation of Non-current Assets All non-current assets (except library books) having a limited useful life are systematically depreciated over their lives in a manner that reflects the consumption of the service potential embodied in those assets. Land is not a depreciable asset. Infrastructure assets are recognised and depreciated from the first full accounting period upon capitalisation. All other assets ie. Office equipment, furniture and fittings, plant and equipment are depreciated from the first full accounting period upon capitalisation.
Depreciation is recognised on a straight-line basis, using rates which are reviewed each reporting period. Typical depreciation rates used are:
Buildings 2.5% 2.5% Formed Roads 2.5% 2.5% Spray-seal 6.7% 6.7% Stormwater Pipes 1.7% 1.7% STEDS 3.3% 3.3% Plant and Machinery 10% 10% Furniture and Fittings 5% 5% Office Equipment 20% 20%
(f) Maintenance and Repairs
Maintenance, repair costs and minor renewals are charged as expenses as incurred.
(g) Employee Benefits
Annual, Rostered Day Off (RDO) and Long Service Leave A liability for annual leave, RDO’s and long service leave is recognised at the completion of the first year of service and calculated at current rates of pay. Such accruals are assessed having regard to the estimated future cash outflows discounted by an appropriate interest rate and other factors including experience of employee departures and their periods of service.
Superannuation The superannuation expense for the reporting period is the amount of the statutory contribution the Council makes to the superannuation plan which provides benefits to its employees. Details of these arrangements are outlined in Note 22.
Sick Leave No accrual for sick leave has been made because it is non-vesting. The best estimate of the sick leave expense for the reporting period is the actual amount paid for the year.
(h) Income Recognition
All revenue is recognised when the transaction is completed. Interest revenue is recognised on a proportional basis taking into account the interest rates applicable to the financial assets. All revenue is stated net of the amount of goods and services tax (GST).
(i) Income Tax
The Council is exempt from Income Tax under Section 50 – 25 of the Income Tax Assessment Act 1997.
(j) Inventory Inventories are valued at the lower of cost and net realisable value.
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YOUR COUNCIL RATES ARE GST FREE 69 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
1. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES (continued) (k) Goods and Services Tax
Revenues, expenses and assets are recognised net of the amount of goods and services tax (GST), except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO). In these circumstances, the GST is recognised as part of the cost of acquisition of the asset or as part of the item of expense.
Receivables and payables in the balance sheet are shown exclusive of GST.
Cash flows are presented in the cash flow statement on a gross basis, except for the GST component of investing and financing activities, which are disclosed as operating cash flows.
(l) Provisions
Provisions are recognised when Council has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured.
(m) Impairment of Assets
At each reporting date, the Council reviews the carrying values of its assets to determine whether there is any indication that those assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset’s fair value less costs to sell and value in use, is compared to the asset’s carrying value. Any excess of the asset’s carrying value over its recoverable amount is expensed to the income statement.
Where it is not possible to estimate the recoverable amount of an individual asset, the Council estimates the recoverable amount of the cash-generating unit to which the asset belongs.
(n) Leases
A distinction is made between finance leases where the Council effectively owns the leased non-current assets and operating leases under which the lessor retains ownership.
Where a non-current asset is acquired by means of a finance lease the asset is recorded at its fair value. A liability is recorded for the same amount. Lease payments are allocated between the principal component and the interest expense. Operating lease payments are charged to the operating statement in the periods in which they are incurred.
(o) Rates, Grants, Donations and other Contributions
Rates, grants, donations and other contributions are recognised as revenues when Council obtains control over the assets comprising the contributions. Control over assets acquired from rates is obtained at the commencement of the rating period or, where earlier, upon receipt of the rates. Control over assets received by way of grant(s) is normally obtained upon their receipt or upon prior notification that a grant has been secured. The timing of control commencement depends upon the arrangements between the grantor and Council.
Unreceived contributions over which Council has control are recognised as receivables.
(p) Cash and cash equivalents
Cash and cash equivalents include cash on hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.
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70 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
1. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES (continued) (q) Comparative Figures
When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial year.
(r) Financial Instruments
Financial instruments are initially measured at cost on trade date, which includes transaction costs, when the related contractual rights or obligations exist. Subsequent to initial recognition these instruments are measured as set out below.
Financial assets at fair value through profit and loss A financial asset is classified in this category if acquired principally for the purpose of selling in the short-term or if so designated by management. Derivatives are also categorised as held for trading unless they are designated as hedges. Realised and unrealised gains and losses arising from changes in the fair value of these assets are included in the income statement in the period in which they arise.
Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are stated at amortised cost using the effective interest rate method.
Held-to-maturity investments
These investments have fixed maturities and it is the Council’s intention to hold these investments to maturity. Any held- to-maturity investments held by the Council are stated at amortised cost using the effective interest rate method.
Available-for-sale financial assets Available-for-sale financial assets include any financial assets not included in the above categories. Available-for-sale financial assets are reflected at fair value. Unrealised gains and losses arising from changes in fair value are taken directly to equity.
Financial liabilities Non-derivative financial liabilities are recognised at amortised cost, comprising original debt less principal payments and amortisation.
Impairment At each reporting date, the Council assesses whether there is objective evidence that a financial instrument has been impaired. In the case of available-for-sale financial instruments, a prolonged decline in the value of the instrument is considered to determine whether an impairment has arisen. Impairment losses are recognised in the income statement.
(s) Critical Accounting Estimates and Judgments
The Council members evaluate estimates and judgments incorporated into the financial report based on historical knowledge and best available current information. Estimates assume a reasonable expectation of future events and are based on current trends and economic data, obtained both externally and within the Council.
Key Estimates - Impairment
The Council assesses impairment at each reporting date by evaluating conditions specific to the Council that may lead to impairment of assets. Where an impairment trigger exists, the recoverable amount of the asset is determined. Value in use calculations performed in assessing recoverable amounts incorporate a number of key estimates.
5
YOUR COUNCIL RATES ARE GST FREE 71 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 2. EXPENSES
Employee Costs Salaries and Wages 2,784,596 2,407,835 Annual Leave 10,590 37,145 Long Service Leave 22,265 34,491 Fringe Benefits Tax 36,619 27,070 Training - Enrolment Fees 12,847 25,245 Insurance - Workers Compensation 126,037 115,047 Insurance - Personal Accident 32,914 51,038 Less: Amounts Capitalised (115,437) (88,846) 2,910,430 2,609,025
Contractual Services Auditor's remuneration - audit and review of the financial report 6,719 6,290 Professional Services 411,937 356,248 Debt Collection Services 21,760 27,667 Freight 3,829 3,085 Legal Fees 80,558 101,217 Public Relations 13,172 7,182 Medical 504 820 Valuers 36,399 34,364 Human Resource Management 14,925 2,325 Printing Companies 48,622 72,725 Equipment Rental 23,704 1,975 External Labour Hire from Agencies 20,659 79,152 External Plant Hire 47,211 39,744 Health Services 2,430 2,643 Cleaning Contractors 106,327 107,985 Contractors 889,178 1,036,541 Repairs and Maintenance 354,979 272,148 Software Licence Fees and Support 101,185 86,508 Inspectorial Services 46,317 77,871 Contract Cartage (Rubble etc.) 4,874 24,533 Disposal Costs 272,145 204,575 Contractual Services - Other 106,406 124,393 Less: Amounts Capitalised (115,437) (88,846) 2,498,404 2,581,144
Finance Charges Bank Charges 25,146 21,563 Interest - Debenture Loans 533,735 529,818 Interest - Other 36,295 56 Stamp Duty on Debentures 6,284 6,823 Finance Charges - Other 3,143 2,647 604,603 560,908
2. EXPENSES (continued)
Depreciation Plant and Equipment 183,069 205,934 Office Equipment 218,237 114,577 Furniture and Fittings 16,887 16,766 Structures 163,208 155,097 Buildings 397,277 397,277 Roads/ Bridges/ Footpaths 2,979,272 3,148,859 STEDS 111,615 111,615
1
72 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 2. EXPENSES
Employee Costs Salaries and Wages 2,784,596 2,407,835 Annual Leave 10,590 37,145 Long Service Leave 22,265 34,491 Fringe Benefits Tax 36,619 27,070 Training - Enrolment Fees 12,847 25,245 Insurance - Workers Compensation 126,037 115,047 Insurance - Personal Accident 32,914 51,038 Less: Amounts Capitalised (115,437) (88,846) 2,910,430 2,609,025
Contractual Services Auditor's remuneration - audit and review of the financial report 6,719 6,290 Professional Services 411,937 356,248 Debt Collection Services 21,760 27,667 Freight 3,829 3,085 Legal Fees 80,558 101,217 Public Relations 13,172 7,182 Medical 504 820 Valuers 36,399 34,364 Human Resource Management 14,925 2,325 Printing Companies 48,622 72,725 Equipment Rental 23,704 1,975 External Labour Hire from Agencies 20,659 79,152 External Plant Hire 47,211 39,744 Health Services 2,430 2,643 Cleaning Contractors 106,327 107,985 Contractors 889,178 1,036,541 Repairs and Maintenance 354,979 272,148 Software Licence Fees and Support 101,185 86,508 Inspectorial Services 46,317 77,871 Contract Cartage (Rubble etc.) 4,874 24,533 Disposal Costs 272,145 204,575 Contractual Services - Other 106,406 124,393 Less: Amounts Capitalised (115,437) (88,846) 2,498,404 2,581,144
Finance Charges Bank Charges 25,146 21,563 Interest - Debenture Loans 533,735 529,818 LIGHT REGIONAL COUNCIL Interest - Other 36,295 56 Notes to and forming part of the accounts Stamp Duty on Debentures 6,284 6,823 for the year ended 30 June 2006. Finance Charges - Other 3,143 2,647 604,603 560,908 2006 2005 2. EXPENSES (continued) $ $ 4,069,564 4,150,125 Depreciation Plant and Equipment 183,069 205,934 Other LIGHTLIGHT REGIONAL REGIONAL COUNCIL COUNCIL Office Equipment 218,237 114,577 Air Fares/ Accomodation/ Meals NotesNotes to to and and forming forming part part of of the the accounts accounts 13,235 11,950 Furniture and Fittings 16,887 16,766 Advertising forfor the the year year ended ended 30 30 June June 2006. 2006. 42,684 25,979 Structures 163,208 155,097 Training Courses and Conferences 4,278 6,187 Buildings 397,277 397,277 Contributions 353,774 228,235 Roads/ Bridges/ Footpaths 2,979,272 3,148,859 Office Rental 20062006682 200520052,802 STEDS 111,615 111,615 Donations $13,792$ $$15,731 Rate Objections to Valuations 4,069,5644,069,5641,006 4,150,1254,150,125- Levies 38,988 37,269 1 OtherRateOther Rebates 441,802 432,736 AirDebtAir Fares/ Fares/ Write Accomodation/ OffAccomodation/ Meals Meals 13,23513,235235 268,82011,95011,950 AdvertisingLicencesAdvertising 42,68413,00742,684 25,97911,72925,979 TrainingInsuranceTraining Courses Courses- Building and and and Conferences Conferences Contents 53,6074,2784,278 49,3876,1876,187 ContributionsInsuranceContributions - Furniture and Equipment 353,774353,7743,348 228,235228,2353,348 InsuranceOfficeOffice Rental Rental - Major and Minor Plant 16,130682682 15,9832,8022,802 DonationsInsuranceDonations - Professional Indemnity 13,79213,792731 15,73115,731731 RateInsuranceRate Objections Objections - Public to to LiabilityValuations Valuations 50,3441,0061,006 51,145- - LeviesInsuranceLevies - Other 38,98817,24538,988 37,26937,2695,583 RateElectedRate Rebates Rebates Members Allowances 441,802441,80291,812 432,736432,73683,243 DebtElectedDebt Write Write Members Off Off Expenses 18,355235235 268,820268,82019,349 LicencesPostageLicences 13,00713,18313,007 11,72914,57011,729 InsuranceMotorInsurance Vehicle - -Building Building Registration and and Contents Contents Fees 53,60734,13053,607 49,38737,99349,387 InsuranceSubscriptionsInsurance - -Furniture Furniture / Membership and and Equipment Equipment Fees 97,8013,3483,348 72,1563,3483,348 InsuranceTelephoneInsurance - -Major Major and and Minor Minor Plant Plant 126,48016,13016,130 124,90015,98315,983 InsuranceLeaseInsurance Fees - -Professional Professional Indemnity Indemnity 2,193731731 2,079731731 InsuranceSpecialInsurance Occasions - -Public Public Liability Liability 50,34450,3441,732 51,14551,145183 InsuranceRoyaltiesInsurance - -Other Other 17,24517,2456,705 25,5235,5835,583 ElectedCorporateElected Members Members Wardrobe Allowances Allowances 91,81215,05291,812 83,24383,2438,630 ElectedRefundsElected Members /Members Reimbursements Expenses Expenses 18,35518,3556,991 19,34919,3491,424 PostageOtherPostage Operating Expenses - Unspecified 13,18313,1831,702 14,57014,5705,107 MotorMotor Vehicle Vehicle Registration Registration Fees Fees 1,481,02334,13034,130 1,562,77137,99337,993 SubscriptionsSubscriptions / /Membership Membership Fees Fees 97,80197,801 72,15672,156 TelephoneTelephone 126,480126,480 124,900124,900 LeaseLease Fees Fees 2,1932,193 2,0792,079 SpecialSpecial Occasions Occasions 1,7321,732 183183 RoyaltiesRoyalties 6,7056,705 25,52325,523 CorporateCorporate Wardrobe Wardrobe 15,05215,052 8,6308,630 RefundsRefunds / /Reimbursements Reimbursements 6,9916,991 1,4241,424 OtherOther Operating Operating Expenses Expenses - -Unspecified Unspecified 1,7021,702 5,1075,107 1,481,0231,481,023 1,562,7711,562,771
2
YOUR COUNCIL RATES ARE GST FREE 73
22 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 3. REVENUES
RATES AND ASSOCIATED REVENUES
Rates - General 7,204,101 6,563,304 7,204,101 6,563,304 Rates - Other STEDS 707,291 539,691 Water Catchment Levy 88,356 74,676 Waste Collection 456,344 417,605 Interest Income 21,494 24,270 Legal Fees Income 20,890 17,981 1,294,375 1,074,223 TOTAL AMOUNT RAISED 8,498,476 7,637,527
STATUTORY CHARGES
Fees - Development Applications 145,628 171,545 Fees - Building 42 2,285 Fees - Dog Registrations 67,048 63,677 Fees - Kennels 3,840 4,022 Fees - Expiation 2,000 2,380 Fees - Rate Searches 16,258 15,818 Statutory Charges - Other 330 17,099 Fees - Inspection Services 30,851 33,571 Fines - Parking 526 204 Fines - Other 2,388 3,337 TOTAL 268,911 313,938
USER CHARGES
Fees - Freedom of Information 71 - Fees - Photocopying 1,004 2,108 Fees - Road Rentals 10,492 7,718 Fees - Burial 24,186 15,166 Fees - Waste Management 70,224 73,858 Fees - Other 48,427 29,487 TOTAL 154,404 128,337 3. REVENUES (continued) GRANTS AND SUBSIDIES
Operating Governance Grants Commission 197,261 181,310 197,261 181,310 Transport and Communication Grants Commission 344,922 285,430 344,922 285,430 Recreation and Culture Arts SA - Libraries 78,810 73,640 COTA National Services - Every Generation Subsidy 05 200 - South Australian Tourism Commission - Tourism Alliance - 34,000 Transport SA - Strategic Bike Plan (Hewett) - 7,500 Arts SA - Libraries Without Boundaries 5,000 - State Library of South Australia - IT Traineeship 4,000 -
1
74 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 3. REVENUES
RATES AND ASSOCIATED REVENUES
Rates - General 7,204,101 6,563,304 7,204,101 6,563,304 Rates - Other STEDS 707,291 539,691 Water Catchment Levy 88,356 74,676 Waste Collection 456,344 417,605 Interest Income 21,494 24,270 Legal Fees Income 20,890 17,981 1,294,375 1,074,223 TOTAL AMOUNT RAISED 8,498,476 7,637,527
STATUTORY CHARGES
Fees - Development Applications 145,628 171,545 Fees - Building 42 2,285 Fees - Dog Registrations 67,048 63,677 Fees - Kennels 3,840 4,022 Fees - Expiation 2,000 2,380 Fees - Rate Searches 16,258 15,818 Statutory Charges - Other 330 17,099 Fees - Inspection Services 30,851 33,571 Fines - Parking 526 204 Fines - Other 2,388 3,337 TOTAL 268,911 313,938
USER CHARGES
Fees - Freedom of Information 71 - Fees - Photocopying LIGHTLIGHT REGIONAL REGIONAL COUNCIL COUNCIL 1,004 2,108 Fees - Road Rentals NotesNotes to and to andforming forming part partof the of accountsthe accounts 10,492 7,718 Fees - Burial for thefor yearthe year ended ended 30 June 30 June 2006. 2006. 24,186 15,166 Fees - Waste Management 70,224 73,858 Fees - Other 48,427 29,487 TOTAL 2006154,4042006 2005128,3372005 $ $ 3. REVENUES (continued) $ $ 88,010 115,140 GRANTS3. AND SUBSIDIESREVENUES Community Services OperatingDepartmentRATES ofAND Families ASSOCIATED and Communities REVENUES - Youth Week 4,300 3,300 Barossa and Light Development - Roseworthy Working Towns (Accounting Governance Adjustment) (2,500) 5,000 GrantsRates Commission - General 197,2617,204,101 181,3106,563,304 1,800 8,300 197,2617,204,101 181,3106,563,304 Environment TransportRates and- Other Communication Department of Environment and Heritage - Native Vegetation (Pengilly Scrub) 2,000 6,819 GrantsSTEDS Commission 344,922707,291 285,430539,691 Department of Environment and Heritage - Heritage 1,027 5,500 Water Catchment Levy 344,92288,356 285,43074,676 DepartmentWaste Collection of Human Services - Meningecoccal C Vaccine 456,344- 5,287417,605 Recreation and Culture ZeroInterest Waste SAIncome - Zero Waste Grant LIGHT REGIONAL COUNCIL 21,494- 2,96424,270 Arts SA - Libraries 78,810 73,640 Legal Fees Income Notes to and forming part of the accounts 3,02720,890 20,57017,981 COTA National Services - Every Generationfor Subsidy the year 05 ended 30 June 2006. 200 - South Australian Tourism Commission - Tourism Alliance 1,294,375- 34,0001,074,223 TransportTOTALTOTAL OPERATING SA AMOUNT - Strategic GRANTS RAISED Bike Plan AND (Hewett) SUBSIDIES 635,0208,498,476- 610,7507,637,5277,500 Arts SA - Libraries Without Boundaries 20065,000 2005 - StateCapitalSTATUTORY Library of South CHARGES Australia - IT Traineeship 4,000 - Department of Transport and Regional Services - Roseworthy Recreation Park $100,000 $50,000 88,010 115,140 OfficeFees for Sport- Development and Recreation Applications - Roseworthy Recreation Park 50,000145,628 171,545- Community Services DepartmentFees - Building of Transport and Regional Services - Roads to 1Recovery 628,803 42 2,285- PlanningDepartmentFees SA- Dog of - PlacesFamilies Registrations for and People Communities - Freeling - StreetscapingYouth Week 5,0004,30067,048 22,5003,30063,677 Barossa and Light Development - Roseworthy Working Towns (Accounting PlanningFees SA- Kennels - Places for People - Greenock Streetscaping 3,840- 12,5004,022 Adjustment) (2,500) 5,000 SouthFees Australian - Expiation Tourism Commission - Kapunda Tourism Precinct 30,0002,000 2,380- PlanningFees SA- Rate - Kapunda Searches Main Street Beautification 1,80016,258- 99,0008,30015,818 DepartmentEnvironmentStatutory for Charges Envirnoment - Other and Heritage - Trevena Bridge - 330 8,00017,099 TOTALDepartmentFees CAPITAL - Inspection of Environment GRANTS Services andAND Heritage SUBSIDIES - Native Vegetation (Pengilly Scrub) 813,8032,00030,851 192,0006,81933,571 Department of Environment and Heritage - Heritage 1,027 5,500 3. Fines - ParkingREVENUES (continued) 526 204 Department of Human Services - Meningecoccal C Vaccine - 5,287 INVESTMENTFines - Other INCOME 2,388 3,337 ZeroTOTAL Waste SA - Zero Waste Grant 268,911- 2,964313,938 Interest on investments - LGFA 261,7593,027 226,67020,570 OtherUSER interest CHARGES revenues 25,406 15,073 TOTAL OPERATING GRANTS AND SUBSIDIES 287,165635,020 241,743610,750 Fees - Freedom of Information 71 - DONATIONSCapitalFees - Photocopying AND CONTRIBUTIONS 1,004 2,108 DepartmentFees - Road of Transport Rentals and Regional Services - Roseworthy Recreation Park 100,00010,492 50,0007,718 STEDSOfficeFees for Augmentation Sport- Burial and Recreation Charge - Roseworthy Recreation Park 50,00024,186- 98,25015,166- StormwaterDepartmentFees - Waste Drainageof Transport Management and Regional Services - Roads to Recovery 628,8031,21070,224 13,44573,858- SealedPlanningFees Roads SA- Other - Places for People - Freeling Streetscaping 5,00050048,427 22,50029,487- ClarePlanningTOTAL Valley SA Tourism- Places Eventsfor People Coordinator - Greenock Streetscaping 31,256154,404- 28,00012,500128,337 TOTALSouth3. Australian REVENUESTourism Commission (continued) - Kapunda Tourism Precinct 32,96630,000 139,695- PlanningGRANTS SA - KapundaAND SUBSIDIES Main Street Beautification - 99,000 Department for Envirnoment and Heritage - Trevena Bridge - 8,000 REIMBURSEMENTS TOTALOperating CAPITAL GRANTS AND SUBSIDIES 813,803 192,000 Advertising3. GovernanceREVENUES (continued) 4,296 6,501 ChargesINVESTMENTGrants on Commissionoverdue INCOME rates 18,327197,261 9,424181,310 Slashing of Blocks 2,907197,261 2,136181,310 DebtInterestTransport Collection on investments and Communication - LGFA 261,759950 226,6702,444 CorporateOtherGrants interest Wardrobe Commission revenues 25,4066,535344,922 15,0732,677285,430 CertificateTOTAL of Title 287,1651,892344,922 241,7431,068285,430 OtherRecreation and Culture 182,262 156,207 InsuranceDONATIONSArts SA - LibrariesAND CONTRIBUTIONS 1,30878,810 3,38073,640 TOTALCOTA National Services - Every Generation Subsidy 05 218,477 200 183,837 - STEDSSouth Augmentation Australian Tourism Charge Commission - Tourism Alliance - - 98,25034,000 COMMERCIALStormwaterTransport Drainage SA ACTIVITY - Strategic REVENUE Bike Plan (Hewett) 1,210 - 13,4457,500 SealedArts Roads SA - Libraries Without Boundaries 5005,000 - - PropertyClareState Valley Rentals Library Tourism of South Events Australia Coordinator - IT Traineeship 33,16331,2564,000 36,31028,000 - TOTAL 32,966 139,695
REIMBURSEMENTS 2 1
Advertising 4,296 6,501 Charges on overdue rates YOUR COUNCIL RATES ARE GST FREE 18,327 9,424 75 Slashing of Blocks 2,907 2,136 Debt Collection 950 2,444 Corporate Wardrobe 6,535 2,677 Certificate of Title 1,892 1,068 Other 182,262 156,207 Insurance 1,308 3,380 TOTAL 218,477 183,837
COMMERCIAL ACTIVITY REVENUE
Property Rentals 33,163 36,310
2 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 88,010 115,140 Community Services Department of Families and Communities - Youth Week 4,300 3,300 Barossa and Light Development - Roseworthy Working Towns (Accounting Adjustment) (2,500) 5,000 1,800 8,300 Environment Department of Environment and Heritage - Native Vegetation (Pengilly Scrub) 2,000 6,819 Department of Environment and Heritage - Heritage 1,027 5,500 Department of Human Services - Meningecoccal C Vaccine - 5,287 Zero Waste SA - Zero Waste Grant - 2,964 3,027 20,570
TOTAL OPERATING GRANTS AND SUBSIDIES 635,020 610,750
Capital Department of Transport and Regional Services - Roseworthy Recreation Park 100,000 50,000 Office for Sport and Recreation - Roseworthy Recreation Park 50,000 - Department of Transport and Regional Services - Roads to Recovery 628,803 - LIGHT REGIONALLIGHT REGIONAL COUNCIL COUNCIL Planning SA - Places for PeopleNotes - Freeling to and Streetscaping forming part of the accounts 5,000 22,500 Planning SA - Places for People - GreenockNotes Streetscaping to and forming part of the accounts - 12,500 for the year ended 30 June 2006. South Australian Tourism Commission - Kapundafor theTourism year Precinctended 30 June 2006. 30,000 - Planning SA - Kapunda Main Street Beautification - 99,000 Department for Envirnoment and Heritage - Trevena Bridge - 8,000 TOTAL CAPITAL GRANTS AND SUBSIDIES 2006813,8032006 192,00020052005 $ $ 3. REVENUES (continued) $ $ 88,010 115,140 Private WorksINVESTMENT INCOME 16,120 15,660 Community Services Kapunda TouristDepartment Leisure of Park Families and Communities - Youth Week 190,3264,300 184,8963,300 Quarries InterestBarossa on investmentsand Light - LGFADevelopment - Roseworthy Working Towns (Accounting 261,759172,000 226,670 - Other interest revenues 25,406 15,073 TOTAL Adjustment) 411,608(2,500) 236,8665,000 TOTAL 287,165 241,743 3. REVENUES (continued) 1,800 8,300 OTHER REVENUESEnvironment DONATIONSDepartment AND of EnvironmentCONTRIBUTIONS and Heritage - Native Vegetation (Pengilly Scrub) 2,000 6,819 Department of Environment and Heritage - Heritage 1,027 5,500 Quarries STEDSDepartment Augmentation of Human Charge Services - Meningecoccal C Vaccine - -- 98,250366,7895,287 ContributionsStormwaterZero Waste Drainage SA - Zero Waste Grant 1,210845- 13,4452,964 - InsuranceSealed Claims Roads 5006,7723,027 20,570- 698 Clare Valley Tourism Events Coordinator 31,256 28,000 Workers Compensation Bonus 39,759 15,187 TOTAL 32,966 139,695 Book Sales TOTAL OPERATING GRANTS AND SUBSIDIES 635,020200 610,750120 Motor VehicleREIMBURSEMENTS Registration Cancellations 989 516 Tender DocumentsCapital 236 510 Department of Transport and Regional Services - Roseworthy Recreation Park 100,000 50,000 Long ServiceAdvertising Leave from other Councils 4,29642,555 6,501 - Office for Sport and Recreation - Roseworthy Recreation Park 50,000 - Charges on overdue rates 18,327 9,424 Annual LeaveDepartment from other of Councils Transport and Regional Services - Roads to Recovery 21,452628,803 - - Slashing of Blocks 2,907 2,136 Sale of MaterialsPlanning SA - Places for People - Freeling Streetscaping 5,000905 22,500127 Debt Collection 950 2,444 Rapid Plates Planning SA - Places for People - Greenock Streetscaping 248- 12,500118 Corporate Wardrobe 6,535 2,677 Dog RegistrationSouth Late Australian Fees Tourism Commission - Kapunda Tourism Precinct 30,00045 - - Certificate of Title 1,892 1,068 Planning SA - Kapunda Main Street Beautification - 99,000 LGFA BonusOther 182,26221,691 156,20720,816 Department for Envirnoment and HeritageLIGHT - Trevena REGIONAL Bridge COUNCIL - 8,000 MiscellaneousInsurance unallocated Rates and Dog Control receipts 1,3082,594 3,380 - TOTAL CAPITAL GRANTS ANDNotes SUBSIDIES to and forming part of the accounts 813,803 192,000 Refunds andTOTAL Returns 218,4771,382 183,837 - for the year ended 30 June 2006. Permits and Licences3. REVENUES (continued) 16 - INVESTMENT INCOME SponsorshipsCOMMERCIAL ACTIVITY REVENUE 4,545 - Other Interest on investments - LGFA 2006 261,7591,095 2005 226,67070,877 Property Rentals 33,163 36,310 TOTAL Other interest revenues $ 145,33225,406 $ 475,75815,073 Private Works 16,120 15,660 PrivateTOTAL Works 16,120287,165 15,660241,743 Kapunda Tourist Leisure Park 190,326 184,896 2 PHYSICALQuarries RESOURCES RECEIVED FREE OF CHARGE 172,000 - DONATIONS AND CONTRIBUTIONS TOTAL 411,608 236,866 Sealed Roads 224,280 154,080 3. STEDS AugmentationREVENUES (continued) Charge - 98,250 FootpathsOTHERStormwater REVENUES Drainage 52,1001,210 13,445 - Stormwater DrainageSealed Roads 230,408500 213,187- TOTAL QuarriesClare Valley Tourism Events Coordinator 506,78831,256- 366,789367,26728,000 Contributions 845 - ContributionsTOTAL 84532,966 139,695- Insurance Claims 6,772 698 CAPITALWorkers DONATIONS Compensation AND CONTRIBUTIONS Bonus 39,759 15,187 WorkersREIMBURSEMENTS Compensation Bonus 39,759 15,187 Book Sales 200 120 DeveloperMotor Contributions Vehicle Registration Cancellations 98,729989 516174,952 TenderAdvertising Documents 2364,296 5106,501 Sealed RoadsTenderCharges Documents on overdue rates 62,97723618,327 5109,424 - Formed RoadsLong Service Leave from other Councils 42,5559,011 138,089- AnnualSlashing Leave of from Blocks other Councils 21,4522,907 2,136- TOTAL AnnualDebt Leave Collection from other Councils 21,452170,717950 313,0412,444- Sale of Materials 905 127 RapidCorporate Plates Wardrobe 2486,535 1182,677 RapidCertificate Plates of Title 2481,892 1181,068 Dog Registration Late Fees 45 - LGFAOther Bonus 21,691182,262 20,816156,207 LGFAInsurance Bonus 21,6911,308 20,8163,380 Miscellaneous unallocated Rates and Dog Control receipts 2,594 - TOTAL 218,477 183,837 Refunds and Returns 1,382 - Permits and Licences 16 - SponsorshipsCOMMERCIAL ACTIVITY REVENUE 4,545 - Other 1,095 70,877 Property Rentals 33,163 36,310 TOTAL 145,332 475,758
PHYSICAL RESOURCES RECEIVED FREE OF CHARGE 2
Sealed Roads 224,280 154,080 Footpaths 52,100 - Stormwater Drainage 230,408 213,187 TOTAL 506,788 367,267
CAPITAL DONATIONS AND CONTRIBUTIONS
Developer Contributions 3 98,729 174,952 Sealed Roads 62,977 - Formed Roads 9,011 138,089 TOTAL 170,717 313,041
76 YOUR COUNCIL RATES ARE GST FREE
3 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 4. GAIN OR LOSS ON DISPOSAL OF ASSETS
PLANT AND EQUIPMENT
Proceeds from Disposal 370,682 705,022 Less: Carrying amount of assets sold 419,197 702,358 Gain ( Loss ) on disposal (48,515) 2,664
PROPERTY
Proceeds from disposal 267,000 - Less: Carrying amount of assets sold 100,299 - Gain ( Loss ) on disposal 166,701 -
TOTAL GAIN (LOSS) ON DISPOSAL OF ASSETS $ 118,186 $ 2,664
5. CASH AND CASH EQUIVALENTS
Cash at Bank 226,172 484,332 Cash on Hand 800 880 24 hr at Call LGFA Deposit 5,271,134 3,845,593 5,498,106 4,330,805
The effective interest rate on 24 hr at Call LGFA Deposits was 5.50% (2005 5.25%).
1
YOUR COUNCIL RATES ARE GST FREE 77 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 6. TRADE AND OTHER RECEIVABLES
CURRENT Rates and Associated Revenues 496,158 413,594 Road Rentals 20 (49) Refuse Collection 5,520 6,475 Miscellaneous 138,068 158,478 Goods and Services Tax (13) - Cemeteries 2,340 4,962 Private Construction Works 28,082 1,001 Community Property Rental 1,006 2,094 Accrued Interest 66,819 57,755 Loans to Sporting and Community Groups 15,764 14,862 753,763 659,172
Less: Provision for Impairment Rates and Associated Revenues 136,872 174,126 TOTAL CURRENT TRADE AND OTHER RECEIVABLES 616,890 485,046
NON - CURRENT
Loans and Advances to Sporting and Community Groups Dutton Park Incorporated 3,793 4,884 Kapunda Golf Club Inc. 116,802 126,599 Kapunda Golf Club Inc. 21,524 25,448 Wasleys Recreation Park Management Committee Inc. 5,810 6,761 TOTAL NON - CURRENT TRADE AND OTHER RECEIVABLES 147,929 163,692
TOTAL TRADE AND OTHER RECEIVABLES 764,819 648,738
7. INVENTORIES
CURRENT At Cost Stores and Materials 75,620 333,189 TOTAL CURRENT INVENTORIES 75,620 333,189
8. LAND HELD FOR RESALE
CURRENT Land 41,620 20,810 41,620 20,810
9. OTHER ASSETS
CURRENT Prepayments 133,597 55,342 133,597 55,342
1
78 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 10. LAND AND BUILDINGS NON - CURRENT ASSETS
Land Land - at Cost - - Land - at Revaluation 1st July 2001 - 6,260,799 Land - at Revaluation 30th June 2006 13,047,466 - Acquisitions at Cost - - Work in Progress 5,450 - Total Land 13,052,916 6,260,799
Buildings Buildings - at Cost - 3,347,804 Buildings - at Revaluation 1st July 2001 - 11,465,453 Buildings - at Revaluation 30th June 2006 13,759,678 - Acquisitions at Cost - 408,041 Work in Progress 273,751 231,288 Less: Accumulated Depreciation - 2,067,001 Total Buildings 14,033,429 13,385,585
TOTAL LAND AND BUILDINGS 27,086,345 19,646,384
In valuing Land and Buildings, Council used as its basis the Valuation performed by an independent valuer, Ms Carin F Meier (Certified Practising Valuer) from the office of Maloney Field Services, Property Consultants and Valuers, Level 2, 135 Fullarton Road, Rose Park SA 5067 dated 30th June 2006. The revaluation surplus was credited to an asset revaluation reserve in equity.
RESTRICTED NON - CURRENT ASSETS
Due to the nature of Local Government there are restrictions over many of the assets controlled by Council. These restrictions are either by the Community use of the asset or externally imposed by Legislation. Under the transitional provision for asset recognition the details of the restrictions will be reported as they are specifically recorded. 2006 2005 The following assets have been identified as restricted: $ $
Museum Storage Sheds 120,975 48,893 Soldiers Memorial Hall – Kapunda 874,790 641,583 Historical Museum – Kapunda 1,205,703 483,915 Mine Chimney Site – Kapunda 31,504 19,891 Cemetery Reserve – Kapunda 86,353 568,494 Dutton Park – Kapunda 3,855,770 1,810,547 Swimming Centre – Kapunda 398,701 206,415 Herald Building – Kapunda 855,960 642,640 Senior Citizens Clubrooms – Kapunda 192,686 248,218 RSL Clubrooms – Freeling 79,081 49,527 Institute – Freeling 492,375 304,361 Recreation Parklands – Freeling 971,048 718,702 Cemetery Reserve – Freeling 38,689 249,606 Cemetery Reserve – Greenock 55,743 240,619 Institute – Greenock 282,650 228,058 Recreation Parklands – Greenock 644,941 387,408 Adelaide Soaring Club – Buchfelde 1,419,971 690,917 Tennis Complex – Roseworthy - 87,060 Institute – Wasleys 496,161 343,335 Recreation Parklands – Wasleys 252,111 159,258 12,355,212 8,129,447
1
YOUR COUNCIL RATES ARE GST FREE 79 LIGHT REGIONAL COUNCIL LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts Notes to and forming part of the accounts for the year ended 30 June 2006. for the year ended 30 June 2006.
2006 2005 2006 2005 $ $ $ $ 11. INFRASTRUCTURE 11. INFRASTRUCTURE NON - CURRENT ASSETS NON - CURRENT ASSETS Sealed Roads Sealed Roads Road Pavements - at Cost 803,450 - Road Pavements - at Cost 803,450 - Road Pavements - at Revaluation 30th June 2005 21,857,817 21,857,817 Road Pavements - at Revaluation 30th June 2005 21,857,817 21,857,817 Acquisitions at Cost - 4,590 Acquisitions at Cost - 4,590 Work in Progress 34,227 46,074 Work in Progress 34,227 46,074 Less: Accumulated Depreciation 8,299,322 7,681,647 Less: Accumulated Depreciation 8,299,322 7,681,647 14,396,172 14,226,834 14,396,172 14,226,834 Formed Roads Formed Roads Road Pavements - at Cost 187,452 187,452 Road Pavements - at Cost 187,452 187,452 Road Pavements - at Revaluation 30th June 2005 45,291,300 45,291,300 Road Pavements - at Revaluation 30th June 2005 45,291,300 45,291,300 Acquisitions at Cost 912,040 - Acquisitions at Cost 912,040 - Less: Accumulated Depreciation 23,701,979 21,702,242 Less: Accumulated Depreciation 23,701,979 21,702,242 22,688,813 23,776,510 22,688,813 23,776,510 Road pavements include earthworks, substructures, seals and kerbs relating to Road pavements include earthworks, substructures, seals and kerbs relating to roads, footpaths, traffic control devices, fords and parking areas. roads, footpaths, traffic control devices, fords and parking areas.
In valuing Sealed Roads and Formed Roads assets, Council used as its basis the In valuing Sealed Roads and Formed Roads assets, Council used as its basis the Valuation performed by, Mr Trevor Mace (Certified Practising Engineer) from the Valuation performed by, Mr Trevor Mace (Certified Practising Engineer) from the office of Mace Engineering Services Pty. Ltd. dated 30th June 2005. Condition office of Mace Engineering Services Pty. Ltd. dated 30th June 2005. Condition assessment of roads was supervised and approved by Mr Trevor Mace. The assessment of roads was supervised and approved by Mr Trevor Mace. The revaluation surplus was credited to an asset revaluation reserve in equity. revaluation surplus was credited to an asset revaluation reserve in equity. Footpaths Footpaths Footpaths - at Cost - 244,176 Footpaths - at Cost - 244,176 Footpaths - at Revaluation 1st July 2001 - 864,721 Footpaths - at Revaluation 1st July 2001 - 864,721 Footpaths - at Revaluation 30th June 2006 1,537,821 - Footpaths - at Revaluation 30th June 2006 1,537,821 - Acquisitions at Cost - 141,957 Acquisitions at Cost - 141,957 Less: Accumulated Depreciation - 454,170 Less: Accumulated Depreciation - 454,170 1,537,821 796,684 1,537,821 796,684 Bridges Bridges Bridges - at Cost - 241,728 Bridges - at Cost - 241,728 Bridges - at Revaluation 1st July 2001 - 2,558,543 Bridges - at Revaluation 1st July 2001 - 2,558,543 Bridges - at Revaluation 30th June 2006 3,027,381 - Bridges - at Revaluation 30th June 2006 3,027,381 - Acquisitions at Cost - 141,966 Acquisitions at Cost - 141,966 Work in Progress 18,430 - Work in Progress 18,430 - Less: Accumulated Depreciation - 294,682 Less: Accumulated Depreciation - 294,682 3,045,811 2,647,555 3,045,811 2,647,555 11. INFRASTRUCTURE (continued) 11. INFRASTRUCTURE (continued) Stormwater Drainage Stormwater Drainage Stormwater Drainage - at Cost 230,408 2,634,520 Stormwater Drainage - at Cost 230,408 2,634,520 Stormwater Drainage - at Revaluation 1st July 2001 - 4,885,770 Stormwater Drainage - at Revaluation 1st July 2001 - 4,885,770 Stormwater Drainage - at Revaluation 30th June 2006 8,417,554 - Stormwater Drainage - at Revaluation 30th June 2006 8,417,554 - Acquisitions at Cost - 626,887 Acquisitions at Cost - 626,887 Work in Progress 4,162 - Work in Progress 4,162 - Less: Accumulated Depreciation - 519,936 Less: Accumulated Depreciation - 519,936 8,652,124 7,627,241 8,652,124 7,627,241 Effluent Drainage Effluent Drainage Effluent Drainage - at Cost - 254,045 Effluent Drainage - at Cost - 254,045
1 1
80 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 11. INFRASTRUCTURE NON - CURRENT ASSETS
Sealed Roads Road Pavements - at Cost 803,450 - Road Pavements - at Revaluation 30th June 2005 21,857,817 21,857,817 Acquisitions at Cost - 4,590 Work in Progress 34,227 46,074 Less: Accumulated Depreciation 8,299,322 7,681,647 14,396,172 14,226,834
Formed Roads Road Pavements - at Cost 187,452 187,452 Road Pavements - at Revaluation 30th June 2005 45,291,300 45,291,300 Acquisitions at Cost 912,040 - Less: Accumulated Depreciation 23,701,979 21,702,242 22,688,813 23,776,510
Road pavements include earthworks, substructures, seals and kerbs relating to roads, footpaths, traffic control devices, fords and parking areas.
In valuing Sealed Roads and Formed Roads assets, Council used as its basis the Valuation performed by, Mr Trevor Mace (Certified Practising Engineer) from the office of Mace Engineering Services Pty. Ltd. dated 30th June 2005. Condition assessment of roads was supervised and approved by Mr Trevor Mace. The revaluation surplus was credited to an asset revaluation reserve in equity.
Footpaths Footpaths - at Cost - 244,176 Footpaths - at Revaluation 1st July 2001 - 864,721 Footpaths - at Revaluation 30th June 2006 1,537,821 - Acquisitions at Cost - 141,957 Less: Accumulated Depreciation LIGHT REGIONAL COUNCIL - 454,170 Notes to and forming part of the accounts 1,537,821 796,684 for theLIGHT year REGIONAL ended 30 June COUNCIL 2006. Bridges Notes to and forming part of the accounts Bridges - at Cost for the year ended 30 June 2006. - 241,728 Bridges - at Revaluation 1st July 2001 2006 - 20052,558,543 LIGHT REGIONAL COUNCIL Bridges - at Revaluation 30th June 2006 3,027,381$ $ - Notes to and forming part of the accounts AcquisitionsEffluent Drainage at Cost - at Revaluation 1st July 2001 2006 - 4,164,8622005141,966 for the year ended 30 June 2006. WorkEffluent in ProgressDrainage - at Revaluation 30th June 2006 5,315,43518,430$ $ - Less:AcquisitionsEffluent Accumulated Drainage at Cost Depreciation- at Revaluation 1st July 2001 - - - 4,164,862294,682- WorkEffluent in Progress Drainage - at Revaluation 30th June 2006 3,045,8115,315,435- 2,647,5556,791 - 2006 2005 11.Less:Acquisitions AccumulatedINFRASTRUCTURE at Cost Depreciation (continued) - - 582,291 - $ $ StormwaterWork in Progress Drainage 5,315,435 - 3,843,4076,791 StormwaterEffluentLess: AccumulatedDrainage Drainage - at Depreciation-Revaluation at Cost 1st July 2001 230,408- - 2,634,5204,164,862582,291 StormwaterTOTALEffluent INFRASTRUCTUREDrainage Drainage - at -Revaluation at Revaluation 30th 1st June July 2006 2001 55,636,1765,315,4355,315,435- 52,918,2314,885,7703,843,407- StormwaterAcquisitions Drainageat Cost - at Revaluation 30th June 2006 8,417,554- - AcquisitionsWorkTOTAL in Progress INFRASTRUCTURE at Cost 55,636,176- 52,918,231626,8876,791 WorkLess: inAccumulated Progress Depreciation 4,162- 582,291- In valuing Infrastructure assets other than Sealed Roads and Formed Roads, Council 5,315,435 3,843,407 Less:used asAccumulatedits basis the DepreciationValuation performed by an independent valuer, Ms Carin F - 519,936 MeierIn valuing(Certified InfrastructurePractising assetsValuer) otherfrom thanthe office Sealedof MaloneyRoads andField FormedServices, Roads,Property Council 8,652,124 7,627,241 ConsultantsTOTALused asINFRASTRUCTUREitsandbasisValuers,the ValuationLevel 2,performed135 Fullartonby anRoad,independentRose Parkvaluer,SA 5067Ms Carindated F 55,636,176 52,918,231 Effluent30thMeier June(Certified Drainage 2006. ThePractising revaluationValuer) surplusfrom wasthe office creditedof Maloney to an assetField revaluationServices, reserveProperty EffluentinConsultants equity. Drainageand - Valuers,at Cost Level 2, 135 Fullarton Road, Rose Park SA 5067 dated - 254,045 In30th valuing June Infrastructure 2006. The revaluation assets other surplus than Sealedwas credited Roads to and an Formedasset revaluation Roads, Council reserve usedin equity.as its basis the Valuation performed by an independent valuer, Ms Carin F Meier (Certified Practising Valuer) from the office of Maloney1 Field Services, Property Consultants and Valuers, Level 2, 135 Fullarton Road, Rose Park SA 5067 dated 30th June 2006. The revaluation surplus was credited to an asset revaluation reserve in equity.
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2 YOUR COUNCIL RATES ARE GST FREE 81
2 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 12. PLANT AND EQUIPMENT NON - CURRENT ASSETS
Major Plant and Equipment Plant and Equipment - at Cost - 805,024 Plant and Equipment - at Revaluation 1st July 2001 - 753,400 Plant and Equipment - at Revaluation 30th June 2006 1,918,300 - Acquisitions at Cost - 1,299,557 Work in Progress - - Less: Accumulated Depreciation - 504,848 Less: Disposal of Assets - 762,614 1,918,300 1,590,519
Minor Plant and Equipment Plant and Equipment - at Cost - 26,190 Plant and Equipment - at Revaluation 1st July 2001 - 63,720 Plant and Equipment - at Revaluation 30th June 2006 110,590 - Acquisitions at Cost - 11,356 Work in Progress - - Less: Accumulated Depreciation - 63,109 110,590 38,157
Waste Management Containers Containers - at Cost 84,000 84,000 Footpaths - at Revaluation 1st July 2001 - - Footpaths - at Revaluation 30th June 2006 - - Acquisitions at Cost - - Work in Progress - - Less: Accumulated Depreciation 84,000 84,000 - -
TOTAL PLANT AND EQUIPMENT 2,028,890 1,628,676
In valuing Plant and Equipment, Council used as its basis the Valuation performed by an independent valuer, Ms Carin F Meier (Certified Practising Valuer) from the office of Maloney Field Services, Property Consultants and Valuers, Level 2, 135 Fullarton Road, Rose Park SA 5067 dated 30th June 2006. The revaluation surplus was credited to an asset revaluation reserve in equity.
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82 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 13. OFFICE FURNITURE AND EQUIPMENT NON - CURRENT ASSETS
Furniture and Equipment Furniture and Equipment - at Cost - 505,284 Furniture and Equipment - at Revaluation 1st July 2001 - 226,357 Furniture and Equipment - at Revaluation 30th June 2006 473,437 - Acquisitions at Cost - 365,175 Work in Progress - - Less: Accumulated Depreciation - 344,745 TOTAL OFFICE FURNITURE AND EQUIPMENT 473,437 752,071
In valuing Furniture and Fittings, Council used as its basis the Valuation performed by an independent valuer, Ms Carin F Meier (Certified Practising Valuer) from the office of Maloney Field Services, Property Consultants and Valuers, Level 2, 135 Fullarton Road, Rose Park SA 5067 dated 30th June 2006. The revaluation surplus was credited to an asset revaluation reserve in equity.
14. INVESTMENT IN REGIONAL SUBSIDIARIES
Council is a member of the Central Local Government Region of South Australia.
The objectives of the Region are set out in Clause 2 of its Constitution as follows:
2.1 To undertake coordinating, advocacy and representational roles for its constituent councils at a regional level.
2.2 To facilitate and coordinate activities of Local Government at a regional level related to community and economic development with the object of achieving continual improvement for the benefit of the communities of its constituent councils.
2.3 To develop, encourage, promote, foster and maintain consultation and co- operation and to strengthen the representation and status of Local Government when dealing with other governments, private enterprise and the community.
2.4 To develop further co-operation between its constituent councils for the benefit of the communities of the region.
2.5 To develop and manage policies which guide the conduct of programs and projects in the region with the objective of securing the best outcomes for the communities of the region.
2.6 To undertake projects that benefit the region and its communities. 2006 2005 $ $ Financial Contribution to Region 8,126 8,126
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YOUR COUNCIL RATES ARE GST FREE 83 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 14. INVESTMENT IN REGIONAL SUBSIDIARIES (continued)
Council is a member of the Gawler River Floodplain Management Authority.
The objectives of the Authority are set out in Clause 3 of its Constitution as follows:
3.1.1 To Co-ordinate the construction, operation and maintenance of flood mitigation infrastructure in the Gawler River area (‘the Floodplain’).
3.1.2 To raise finance for the purpose of developing, managing and operating and maintaining flood mitigation works within the Floodplain
3.1.3 To provide a forum for the discussion and consideration of topics relating to the Constituent Council’s obligations and responsibilities in relation to management of flood mitigation within the Floodplain;
3.1.4 To enter into agreements with Constituent Councils for the purpose of managing and developing the Floodplain.
Financial Contribution to Authority 4,000 4,000 Financial Contribution to Capital Works 34,840 99,825
Light Regional Council’s Interests in Net Assets as at 30 June 2006 321,230 267,591
15. WORK IN PROGRESS
Freeling Land Division 2,500 - Roseworthy Land Division 2,950 - Davidson Reserve 5,784 - Anzac Park Carpark 13,156 - Roseworthy Road West (Seal) 17,425 - Nash Street (Seal) 16,403 - Kingfisher Drive (Traffic Control) 400 - Dorrien Bridge 18,430 - Flett Road (Stormwater) 4,163 - Seppeltsfield Road (Seal) - 10,000 Heaslip Road (Seal) - 36,074 Freeling Depot Roller Doors - 18,514 Kapunda IT Room 19,570 4,609 Caretakers Residence – Tourist Leisure Park 147,613 3,748 Freeling Streetscape 60,757 48,504 Kapunda STEDS Flow meters - 3,245 Freeling STEDS Flow meters - 3,185 Dutton Park Cabins 13,670 6,377 Roseworthy Recreation Park - 95,526 Kapunda Skate Park - 43,156 Freeling Skate Park 13,201 9,254 Capital Projects – Minor (Unspecified) - 1,961 TOTAL 336,020 284,153
1
84 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 16. TRADE AND OTHER PAYABLES
CURRENT LIABILITIES Unsecured
Trade Payables 205,720 225,796 Payroll 95,107 11,450 Goods and Services Tax (83,898) (19,450) Road Infrastructure Bonds 2,200 6,580 Accrued Wages 82,821 63,400 Accrued Interest Payable 196,969 185,223 Income Received in Advance 716 - Employee Benefits - Annual Leave 318,510 307,921 Employee Benefits - RDO/ TIL 25,811 20,333 TOTAL TRADE AND OTHER PAYABLES 843,956 801,253
17. BORROWINGS
CURRENT LIABILITIES Secured
Debentures 1,119,340 1,033,965 TOTAL CURRENT BORROWINGS 1,119,340 1,033,965
NON - CURRENT LIABILITIES Secured
Debentures 7,371,782 7,021,123 TOTAL NON - CURRENT BORROWINGS 7,371,782 7,021,123
TOTAL CURRENT AND NON - CURRENT SECURED LIABILITIES
Debentures 8,491,122 8,055,088 8,491,122 8,055,088
The debentures are held with the Local Government Finance Authority.
All borrowings are secured against Council's general rates income.
1
YOUR COUNCIL RATES ARE GST FREE 85 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
17. BORROWINGS (continued)
MATURITY INTEREST DEBENTURE NUMBER DATES RATE 2006 2005 % $ $ K34 15-May-06 9.6 - 10,137 K41 15-Aug-06 6.95 - 8,565 K42 15-Jan-06 6.4 - 9,576 K43 15-Jan-06 6.4 - 4,103 L43 15-Feb-06 8.85 - 29,639 1 15-Aug-06 6.5 8,303 24,132 2 17-Sep-06 6.1 9,286 27,042 4 17-Feb-07 8.25 367,475 387,385 5 15-Aug-07 7.1 26,707 43,021 6 15-Aug-07 7.1 22,751 36,647 9 15-Jun-08 6.3 29,079 42,320 11 15-Jun-08 6.3 13,098 19,062 12 15-Jun-08 6.3 17,669 25,715 13 15-Jun-08 6.3 97,181 141,434 15 15-Apr-09 6.35 80,647 104,340 16 15-Apr-09 6.35 103,303 133,651 17 17-Jan-10 7.5 244,772 295,505 18 17-Jan-10 7.5 142,947 172,575 19 15-Jun-10 7.4 4,884 5,899 20 15-Jun-10 7.4 49,814 60,164 21 15-Jun-10 7.4 131,859 159,258 22 15-Sep-10 7.35 809,154 955,978 23 15-Dec-10 6.95 126,599 135,749 24 15-Jun-11 6.7 29,460 34,274 25 15-Mar-07 6.2 9,006 17,478 27 15-Mar-12 6.65 676,146 765,219 28 15-Mar-12 6.65 112,572 127,401 29 15-Mar-12 6.7 152,255 172,276 30 15-Mar-12 6.65 6,761 7,652 31 17-Mar-13 5.67 983,084 1,094,681 32 15-Jan-14 6.9 1,275,449 1,391,531 33 18-May-14 6.65 84,865 92,680 34 17-Jan-15 6.15 1,405,998 1,520,000 35 15-Feb-16 6.15 1,470,000 - 8,491,122 8,055,088
1
86 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 18. PROVISIONS Provision for Long - term Employee Benefits 317,938 295,674 TOTAL PROVISIONS 317,938 295,674
Long - term Employee Benefits
Opening Balance at 1 July 2005 295,674 Additional provisions raised during the year 22,264 Closing Balance at 30 June 2006 317,938
Analysis of Total Provision
Current 218,753 212,847 Non - Current 99,185 82,827 317,938 295,674
A provision has been recognised for employee benefits relating to long service leave for employees. In calculating the present value of future cash flows in respect of long service leave, the probability of long service leave being taken is based upon historical data. The measurement and recognition criteria for employee benefits has been included in Note 1.
19. RESERVES
General Reserves Greenock STEDS Infrastructure 337,716 317,749 Kapunda STEDS Infrastructure 575,326 426,699 Freeling STEDS Infrastructure 532,872 396,188 Roseworthy STEDS Infrastructure 42,719 62,429 Hewett Infrastructure 31,579 29,974 McKinlay Estate Infrastructure 2,156 2,046 McKinlay Estate Footpaths 339,550 356,614 McKinlay Ridge Infrastructure 60,800 5,953 McKinlay Ridge Footpaths 282,837 206,563 Hanson Park Footpaths 22,683 21,530 Maintenance - Infrastructure 498,054 66,700 Quarries - Rehabilitation 345,109 219,407 Bridges 13,320 - Plant and Machinery Replacement 138,198 131,175 Office Equipment Replacement 59,641 27,223 Companion Animals 6,677 - 3,289,236 2,270,250
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YOUR COUNCIL RATES ARE GST FREE 87 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 19. RESERVES (continued) Nature of reserves: The Greenock STEDS Infrastructure reserve is used for maintenance, capital upgrade and replacement of Greenock STEDS infrastructure. The Kapunda STEDS Infrastructure reserve is used for maintenance, capital upgrade and replacement of Kapunda STEDS infrastructure. The Freeling STEDS Infrastructure reserve is used for maintenance, capital upgrade and replacement of Freeling STEDS infrastructure. The Roseworthy STEDS Infrastructure reserve is used for maintenance, capital upgrade and replacement of Roseworthy STEDS infrastructure. The Hewett Infrastructure reserve is used for maintenance, capital upgrade and replacement of infrastructure in the Hewett area. The McKinlay Estate Infrastructure reserve is used for maintenance, capital upgrade and replacement of infrastructure at McKinlay Estate. The McKinlay Estate Footpaths reserve is used for maintenance, capital upgrade and replacement of footpaths at McKinlay Estate. The McKinlay Ridge Infrastructure reserve is used for maintenance, capital upgrade and replacement of infrastructure at McKinlay Ridge. The McKinlay Ridge Footpaths reserve is used for maintenance, capital upgrade and replacement of footpaths at McKinlay Ridge. The Maintenance - Infrastructure reserve is used for maintenance, capital upgrade and replacement works on roads, traffic control and stormwater in the Light Regional Council area. The Quarries - Rehabilitation reserve is used for the expenditure involved in rehabilitating quarries used by Light Regional Council. The Bridges reserve is used for maintenance, capital upgrade and replacement of bridges in the Light Regional Council area. The Plant and Machinery Replacement reserve is used for replacement of Light Regional Council's plant and machinery. The Office Equipment Replacement reserve is used for replacement of Light Regional Council's office equipment. The Companion Animals reserve is used for expenditure in relation to dog control and management. 19. RESERVES (continued)
Asset Revaluation Reserve 72,951,779 61,760,585
The Asset Revaluation Reserve records revaluations of non - current assets and is made up of the following amounts:
Land held for Resale (8,074) (28,884) Land 12,295,073 5,451,206 Buildings 10,157,152 9,702,502 Town Roads 5,703,066 5,703,066 Sealed Roads (6,450,764) (6,450,764) Rural Roads 31,733,596 31,733,596 Formed Roads 4,402,273 4,402,273 Bridges 2,944,976 2,511,226 Footpaths 1,611,380 888,099 Stormwater 4,780,147 4,125,192 STEDS 5,089,899 3,510,445 Major Plant 602,498 202,864 Minor Plant 90,558 9,763 TOTAL 72,951,779 61,760,585
1
88 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 19. RESERVES (continued) Nature of reserves: The Greenock STEDS Infrastructure reserve is used for maintenance, capital upgrade and replacement of Greenock STEDS infrastructure. The Kapunda STEDS Infrastructure reserve is used for maintenance, capital upgrade and replacement of Kapunda STEDS infrastructure. The Freeling STEDS Infrastructure reserve is used for maintenance, capital upgrade and replacement of Freeling STEDS infrastructure. The Roseworthy STEDS Infrastructure reserve is used for maintenance, capital upgrade and replacement of Roseworthy STEDS infrastructure. The Hewett Infrastructure reserve is used for maintenance, capital upgrade and replacement of infrastructure in the Hewett area. The McKinlay Estate Infrastructure reserve is used for maintenance, capital upgrade and replacement of infrastructure at McKinlay Estate. The McKinlay Estate Footpaths reserve is used for maintenance, capital upgrade and replacement of footpaths at McKinlay Estate. The McKinlay Ridge Infrastructure reserve is used for maintenance, capital upgrade and replacement of infrastructure at McKinlay Ridge. The McKinlay Ridge Footpaths reserve is used for maintenance, capital upgrade and replacement of footpaths at McKinlay Ridge. The Maintenance - Infrastructure reserve is used for maintenance, capital upgrade and replacement works on roads, traffic control and stormwater in the Light Regional Council area. The Quarries - Rehabilitation reserve is used for the expenditure involved in rehabilitating quarries used by Light RegionalLIGHT Council. REGIONAL COUNCIL The Bridges reserve is used for maintenance,Notes to andcapital formingupgrade partand of thereplacement accounts of bridges in the Light Regional Council area.for the year ended 30 June 2006. LIGHT REGIONAL COUNCIL The Plant and Machinery Replacement reserveNotes tois andused formingfor replacement part of the accountsof Light Regional Council's plant and machinery. for the year ended 30 June 2006. The Office Equipment Replacement reserve is used for replacement of Light 2006 2005 Regional Council's office equipment. $ $ The Companion Animals reserve is used for expenditure in relation to dog control 2006 2005 and20. management.CONTINGENT LIABILITIES $ $ 19. RESERVES (continued) 88,010 115,140 Light RegionalCommunity Council Services had no contingent liabilities. Department of Families and Communities - Youth Week 4,300 3,300 Asset RevaluationBarossa and ReserveLight Development - Roseworthy Working Towns (Accounting 72,951,779 61,760,585 Adjustment) (2,500) 5,000 The Asset Revaluation Reserve records revaluations of non - current assets and is 1,800 8,300 made up Environmentof the following amounts: Department of Environment and Heritage - Native Vegetation (Pengilly Scrub) 2,000 6,819 Land heldDepartment for Resale of Environment and Heritage - Heritage (8,074)1,027 (28,884)5,500 Land Department of Human Services - Meningecoccal C Vaccine 12,295,073 - 5,451,2065,287 BuildingsZero Waste SA - Zero Waste Grant 10,157,152 - 9,702,5022,964 Town Roads 5,703,0663,027 5,703,06620,570 Sealed Roads (6,450,764) (6,450,764) Rural RoadsTOTAL OPERATING GRANTS AND SUBSIDIES 31,733,596635,020 31,733,596610,750 Formed Roads 4,402,273 4,402,273 Bridges Capital 2,944,976 2,511,226 FootpathsDepartment of Transport and Regional Services - Roseworthy Recreation Park 1,611,380100,000 888,09950,000 StormwaterOffice for Sport and Recreation - RoseworthyLIGHT RecreationREGIONAL Park COUNCIL 4,780,14750,000 4,125,192- STEDS Department of Transport and RegionalNotes to Services and forming - Roads part to Recoveryof the accounts 5,089,899628,803 3,510,445- Major PlantPlanning SA - Places for People - Freelingfor the Streetscaping year ended 30 June 2006. 602,4985,000 202,86422,500 Minor PlantPlanning SA - Places for People - Greenock Streetscaping 90,558 - 12,5009,763 South Australian Tourism Commission - Kapunda Tourism Precinct 30,000 - TOTAL 72,951,779 61,760,585 Planning SA - Kapunda Main Street Beautification - 99,000 Department for Envirnoment and Heritage - Trevena Bridge 2006 - 2005 8,000 TOTAL CAPITAL GRANTS AND SUBSIDIES $ 813,803 $192,000 1 3. REVENUES (continued) 20. INVESTMENTCONTINGENT INCOME LIABILITIES
Light RegionalInterest Council on investments had no contingent - LGFA liabilities. 261,759 226,670 Other interest revenues 25,406 15,073 TOTAL 287,165 241,743
DONATIONS AND CONTRIBUTIONS
STEDS Augmentation Charge - 98,250 Stormwater Drainage 1,210 13,445 Sealed Roads 500 - Clare Valley Tourism Events Coordinator 31,256 28,000 TOTAL 32,966 139,695
REIMBURSEMENTS
Advertising 4,296 6,501 Charges on overdue rates 18,327 9,424 Slashing of Blocks 2,907 2,136 Debt Collection 950 2,444 Corporate Wardrobe 6,535 2,677 Certificate of Title 1,892 1,068 Other 182,262 156,207 Insurance 1,308 3,380 TOTAL 218,477 183,837
COMMERCIAL ACTIVITY REVENUE
Property Rentals 33,163 36,310
2
2
YOUR COUNCIL RATES ARE GST FREE 89
2 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 21. FUTURE COMMITMENTS
Operating Expenditure Tourism 20,000 - Commercial Activities - Other 10,000 3,140 Elected Members 6,870 Community Assistance and Events - 1,600 Administration - 30,410 Youth Services - 19,000 Library - Kapunda 8,470 - Information Technology 5,000 - Wasleys Institute 5,700 - Halls and Institutes - 16,410 Public Conveniences and Recreation Parks - 33,450 Kapunda Swimming Pool - 5,550 Parks and Reserves - 37,590 Street Lighting 28,450 15,000 Works Management 20,000 560 Plant and Machinery - 500 Indirect Allocations - 8,220 Formed Roads - 1,300 Bridges - 12,120 Stormwater - 17,000 Traffic Control - 260 Development Assessment - 40,000 Planning Policy 25,000 - Fire Prevention - 2,240 Immunisation - 4,670 Waste Collection - Domestic - 26,000 Recycling - 9,360 Kapunda Waste Management Station - 16,500 Roseworthy Waste Management Station - 14,460 Corporate Wardrobe 3,200 - Outstanding Purchase Orders 113,520 - Capital Expenditure Crime Prevention 7,000 - Freeling Office 10,000 - Davidson Reserve 17,000 - Dutton Park 9,120 - Freeling Recreation Park 6,800 - Wasleys Recreation Park 4,350 - Plant Operations 153,000 - Stormwater Capital 130,110 41,500 Bridges - Capital 37,500 10,840 Sealed Roads Capital 400,670 97,130 Footpaths - Capital 14,000 - Kapunda STEDS - 1,050 Freeling STEDS - 1,500 Greenock STEDS - 2,660 Roseworthy STEDS - 1,480 Freeling Depot - 10,000 Greenock Streetscape - 12,500 Appropriations to Reserves 942,000 1,563,630 Recoupments from Reserves (219,970) (77,760) TOTAL FUTURE COMMITMENTS 1,750,920 1,986,740
1
90 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
22. SUPERANNUATION
The Light Regional Council contributed in respect of its employees to a defined benefits superannuation plan established in respect of all local governments in the State. In accordance with statutory requirements, the Council contributes to the Local Government Superannuation Scheme (‘The Plan”) amount determined by the Plan actuary. As such, assets accumulate in the Plan to meet members’ benefits as they accrue. If the assets of the Plan were insufficient to satisfy benefits payable to its beneficiaries, the local government would be required to meet its share of the deficiency. No liability of the Council has been recognised as at the reporting date in respect of superannuation benefits for its employees.
The amount of superannuation contributions paid by Light Regional Council, during the reporting period was $223,444.
23. JOINT VENTURES
The Light Regional Council had not entered into any joint venture transactions as at the reporting period ended 30 June, 2006.
1
YOUR COUNCIL RATES ARE GST FREE 91 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
2006 2005 $ $ 24. RECONCILIATION TO CASH FLOW STATEMENT
Reconciliation of Cash
Cash and cash equivalents 5,498,106 4,330,805
Reconciliation of Change in Net Assets to Cash from Operating Activities
Net Surplus (Deficit) (234,192) (1,442,246) Minority Interest in Operating Result Non - cash items in Income Statement Depreciation and Impairment 4,069,564 4,150,125 Profit from Interests in Regional Subsidiaries (18,799) (52,766) Revaluation Losses 108,535 - Physical resources received free of charge (506,788) (367,267) (Gain) Loss on Disposals (118,186) (2,664) Capital items in net surplus Capital Grants and Subsidies (813,803) (192,000) Capital Donations and Contributions (170,717) (313,041)
2,315,614 1,780,141
Add (Less): Changes in Net Current Assets Net (increase) decrease in receivables (131,844) 1,004,231 Net (increase) decrease in inventories 257,569 (83,152) Net (increase) decrease in other current assets (78,255) 12,628 Net (increase) decrease in trade and other payables 709 (307,442) Net (increase) decrease in provisions (22,264) (34,492) Net Cash provided by (or used in) operations 2,341,529 2,371,914
Non - Cash Financing and Investing Activities Non - Cash Investing Activities Acquisition of assets by means of: Physical resources received free of charge 506,788 367,267 Non-cash grants contributions Finance Leases Land taken over for non-payment of Rates Other TOTAL 506,788 367,267
The Council did not have any non cash financing activities.
Financing Arrangements
Unrestricted access was available at balance date to the following line of credit: Bank Overdrafts 20,000 20,000 Cash Advance 500,000 500,000
The bank overdraft facility is with Bank SA and interest rates are variable and subject to adjustment.
The cash advance facility is with LGFA and is known as a Floating Temporary Loan Facility.
1
9292 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
25. FINANCIAL INSTRUMENTS
(a) Financial Risk Management
The Light Regional Council's financial instruments consist mainly of deposits with banks, short and long - term money market instruments with the LGFA and accounts receivable and payable.
The Council does not have any derivative instruments at 30 June 2006.
Treasury Risk Management
The Light Regional Council is in the process of setting up an audit committee. The Audit Committee will meet on a regular basis to analyse interest rate exposure, evalute investment management strategies in line with most recent economic conditions and forecasts and review Council's financial procedures, policies and processes and recommend any changes.
Financial Risks
The main risks Light Regional Council is exposed to through its financial instruments are interest rate risk, liquidity risk and credit risk.
Interest Rate Risk The interest rate risk for all interest bearing financial instruments of the Light Regional Council at 30 June 2006 are detailed in the table later in this note. Exposures arise predominantly from assets and liabilities at variable rates as the Council intends to hold fixed rate assets and liabilities to maturity.
Foreign Currency Risk The Light Regional Council is not exposed to foreign currencies.
Liquidity Risk
The Council manages liquidity risk by monitoring forecast cash flows and ensuring that adequate unutilised borrowing facilities are maintained.
Credit Risk The maximum exposure to credit risk, excluding the value of any collateral or other security, at balance date to recognised financial assets, is the carrying amount, net of any provisions for impairment of those assets, as disclosed in the balance sheet and notes to the financial statements. The Light Regional Council does not have any material credit risk exposure to any single receivable or group of receivables under financial instruments entered into by the Council.
YOUR COUNCIL RATES ARE GST FREE 93
1 $ $ 485,046 801,253 2005 2005 4,330,805 4,815,851 8,055,088 8,856,341 TOTAL TOTAL $ $ 616,890 2006 2006 5,498,106 6,114,996 8,491,122 1,078,760 9,569,882 0 0 $ $ 2005 2005 0 0 $ $ 2006 2006 Non - Interest Bearing Non - Interest Bearing 0 $ $ 2005 2005 2,064,722 2,064,722 0 $ $ 2006 2006 More than 5 Years More than 5 Years 2,036,051 2,036,051 0 $ $ 2005 2005 4,956,401 4,956,401 0 1 to 5 Years 1 to 5 Years $ $ 1 2006 2006 5,335,731 5,335,731 0 Fixed Interest Rate Maturing Fixed Interest Rate Maturing $ $ $ $ 485,046 801,253 2005 2005 Value Value 1,033,965 1,033,965 4,330,805 4,815,851 8,055,088 8,856,341 Net Fair Net Fair 0 2005 2005 Within 1 Year Within 1 Year $ $ $ $ 485,046 801,253 2006 2006 LIGHT REGIONAL COUNCIL 1,119,340 1,119,340 4,330,805 4,815,851 8,055,088 8,856,341 Amount Amount Carrying Carrying for the year ended 30 June 2006. Notes to and forming part of the accounts $ $ $ $ 485,046 801,253 801,253 616,890 2005 2005 Value Value 4,330,805 4,815,851 5,498,106 6,114,996 8,491,122 1,078,760 9,569,882 Net Fair Net Fair 2006 2006 $ $ $ $ 616,890 616,890 2006 2006 5,498,106 6,114,996 1,078,760 1,078,760 5,498,106 6,114,996 8,491,122 1,078,760 9,569,882 Amount Amount Carrying Carrying Floating Interest Rate Floating Interest Rate % % 5.25 6.99 2005 2005 % % 5.50 6.48 2006 2006 Weighted Average Weighted Average Effective Interest Rate Effective Interest Rate FINANCIAL INSTRUMENTS (continued) 25. (b) Interest Rate Risk The Light Regional Council's exposure to interest rate risk, which is the risk that a financial instrument's value will fluctua te as result of changes in market rates and effective weighted average on those financial assets and liabilities, is as follows: Financial Assets Cash and cash equivalents Trade and Other Receivables Total Financial Assets Financial Liabilities Borrowings Trade and Other Payables Total Financial Liabilities (c) Net Fair Values All cash and equivalents are either bank deposits with the Bank of South Australia or at 24 hour Call basis t he Local Government Finance Authority. Financial Assets Cash and cash equivalents Trade and Other Receivables Total Financial Assets Financial Liabilities Borrowings Trade and Other Payables Total Financial Liabilities Fair values are in line with carrying values.
9494 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
26. COMPARISON OF ACTUAL PERFORMANCE BY FUNCTION AND ACTIVITY
2006 2005 Variance $ $ $
REVENUES
Business Undertakings 463,411 708,621 (245,210) Community Services 106,801 84,985 21,816 Culture 281,302 174,179 107,123 Environment 198,150 301,908 (103,758) Recreation 10,933 18,971 (8,038) Regulatory Services 290,724 256,542 34,182 Transport 1,823,285 862,793 960,492 Governance 9,093,182 8,473,715 619,467 Other Purposes NEC 12,864 14,474 (1,610) TOTAL 12,280,652 10,896,188 1,384,464
EXPENDITURE
Business Undertakings 708,098 793,662 (85,564) Community Services 604,313 373,357 230,956 Culture 836,112 877,522 (41,410) Environment 1,200,597 921,050 279,547 Recreation 601,573 572,492 29,081 Regulatory Services 624,100 542,772 81,328 Transport 4,136,560 4,492,469 (355,909) Governance 2,706,723 2,672,155 34,568 Other Purposes NEC 1,096,768 1,092,956 3,812 TOTAL 12,514,844 12,338,435 176,409
INCREASE IN NET ASSETS RESULTING FROM OPERATIONS (234,192) (1,442,247) 1,208,055
The figures provided in the schedule above make provision for the gain and loss on disposal of assets sold and capital revenues but are exclusive of capital expenditure.
CAPITAL EXPENDITURE BY FUNCTION
Business Undertakings 178,677 6,430 172,247 Community Services 11,364 23,707 (12,344) Culture 139,842 20,447 119,395 Environment 329,381 252,219 77,162 Recreation 529,383 - 529,383 Regulatory Services 145,000 158,264 (13,264) Transport 1,236,665 1,836,652 (599,987) Governance 214,443 838,376 (623,933) Other Purposes NEC 152,950 - 152,950 TOTAL 2,937,706 3,136,095 (198,389)
1
YOUR COUNCIL RATES ARE GST FREE 95 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
27. RECONCILIATION OF BUDGET
Reconciliation of material differences between adopted budget and actual revenues and expenses for 2005/2006:
2006 2005 Actual Budget Variance Actual Budget Variance $ $ $ $ $ $
OPERATING REVENUE
Rates - general 7,204,101 7,226,050 (21,949) 6,563,304 6,530,260 33,044 Rates - other 1,294,375 1,259,460 34,915 1,074,223 1,082,120 (7,897) Statutory charges 268,911 323,940 (55,029) 313,938 277,780 36,158 User charges 154,404 162,840 (8,436) 128,337 160,920 (32,583) Operating Grants & Subsidies 635,020 606,430 28,590 610,750 505,890 104,860 Investment Income 287,165 241,590 45,575 241,743 225,500 16,243 Donations and Contributions 32,966 20,000 12,966 139,695 148,500 (8,805) Reimbursements 218,477 130,880 87,597 183,837 164,570 19,267 Commercial activity revenue 411,608 200,360 211,248 236,866 201,210 35,656 Profit from interests in Regional Subsidiaries 18,799 - 18,799 52,766 - 52,766 Other Revenues 145,332 556,660 (411,328) 475,758 390,730 85,028 Gain on disposal of assets 118,186 - 118,186 2,664 - 2,664 TOTAL REVENUES 10,789,344 10,728,210 61,134 10,023,881 9,687,480 336,401
OPERATING EXPENDITURE
Employee Costs 2,910,430 2,917,155 (6,725) 2,609,025 2,380,520 228,505 Contractual Services 2,498,404 2,979,925 (481,521) 2,581,144 2,471,430 109,714 Materials 842,285 1,010,610 (168,325) 874,462 799,440 75,022 Finance Costs 604,603 564,650 39,953 560,908 516,330 44,578 Depreciation 4,069,564 4,123,190 (53,626) 4,150,125 4,041,990 108,135 Revaluation Losses 108,535 - 108,535 - - - Other Expenses 1,481,023 1,738,540 (257,517) 1,562,771 1,678,650 (115,879) TOTAL EXPENSES 12,514,844 13,334,070 (819,226) 12,338,435 11,888,360 450,075
OPERATING SURPLUS / (DEFICIT) BEFORE CAPITAL REVENUES (1,725,500) (2,605,860) 880,360 (2,314,554) (2,200,880) (113,674)
CAPITAL REVENUE
Capital Grants & Subsidies 813,803 634,000 179,803 192,000 90,000 102,000 Physical resources received free of charge 506,788 - 506,788 367,267 - 367,267 Capital Donations and Contributions 170,717 1,521,690 (1,350,973) 313,041 50,000 263,041 NET SURPLUS (DEFICIT) (234,192) (450,170) 215,978 (1,442,246) (2,060,880) 618,634
The 2005/2006 Budget adopted by the Light Regional Council was prepared in the manner prescribed under the Local Government Regulations in operation at the time. During the course of the 2005/2006 financial year a number of Budget reviews were conducted and identified the material differences between budget and actual figures. The three (3) reviews were conducted at the end of September 2005, January 2006 and March 2006.
1
9696 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
28. FIRST TIME ADOPTION OF AUSTRALIAN EQUIVALENTS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
RECONCILIATION OF EQUITY AT 1 JULY 2004
Previous AGAAP EFFECT OF TRANSITION AIFRS 1 July 2004 TO AIFRS 1 July 2004 Current Assets Cash and cash equivalents (b) 880 3,846,437 3,847,317 Trade & other receivables (d) 1,423,205 66,072 1,489,277 Inventories 250,037 - 250,037 Investments (b) 3,846,437 (3,846,437) - Land held for resale (e) - 20,810 20,810 Other (d),(e) 154,852 (86,882) 67,970
Total Current Assets 5,675,411 - 5,675,411
Current Liabilities Bank Overdraft (a) 309,190 (309,190) - Trade & other Payables (c) 892,336 286,190 1,178,526 Short Term Provisions (c) 460,083 (286,190) 173,893 Short Term Borrowings (a) 914,313 309,190 1,223,503
Total Current Liabilities 2,575,922 - 2,575,922
NET CURRENT ASSETS 3,099,489 - 3,099,489
Non-Current Assets Trade & other receivables 178,554 - 178,554 Investment in Regional Subsidiaries (f) - 115,000 115,000 Land 6,260,799 - 6,260,799 Buildings 13,298,629 - 13,298,629 Infrastructure 56,957,259 (91,090) 56,866,169 Plant and Equipment 1,226,054 - 1,226,054 Furniture and Fittings 518,239 - 518,239 Total Non -Current Assets 78,439,534 23,910 78,463,444
Non-current Liabilities Long-term Provisions LIGHT REGIONAL COUNCIL87,289 - 87,289 Long-term Borrowings Notes to and forming part 6,535,085of the accounts - 6,535,085 for the year ended 30 June 2006.
Total Non-current Liabilities 6,622,374 - 6,622,374 28. FIRST TIME ADOPTION OF AUSTRALIAN EQUIVALENTS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS NET ASSETS 74,916,649 23,910 74,940,559
EQUITY 1 Accumulated Surplus (f),(g) 8,793,095 (132,243) 8,660,852 Asset Revaluation Reserve (g) - 63,809,076 63,809,076 Other Reserves (g) 66,123,554 (63,652,923) 2,470,631 TOTAL EQUITY 74,916,649 23,910 74,940,559
EXPLANATION OF TRANSITION TO AIFRS
(a) Bank Overdraft On transition to AIFRS, the balance previously disclosed as cash has been disclosed as part of short term borrowings.
(b) Cash and Cash Equivalents On transition to AIFRS, the balance previously disclosed as investments, with maturity less than 3 months, have now been disclosed as cash and cash equivalents. (c) Annual leave and RDO's On transition to AIFRS, the balance previously disclosed as provsions have now been disclosed as trade and other payables. (d) Community loans and accrued interest On transition to AIFRS, the balances previously disclosed as other assets have now been disclosed as trade and other receivables.
(e) Land held for resale On transition to AIFRS, the balance previously disclosed as other assets has now been disclosed separately as "Land held for resale".
(f) Investment in regional subsidiary On transition to AIFRS, the Council's share in the net assets of the Gawler Floodplain Management Authority has been recognised.as an "Investment in regional subsidiary". Prior recognition of the contributions as Stormwater WIP has been derecognised.
(g) Asset revaluation reserve On transition to AIFRS, the balance previously disclosed in reserves has been separately disclosed. A prior devaluation included in the asset revaluation, rather than through the income statement has been adjusted against the opening balance of the accumulated surplus.
YOUR COUNCIL RATES ARE GST FREE 97
2 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
28. FIRST TIME ADOPTION OF AUSTRALIANLIGHT REGIONAL EQUIVALENTS COUNCIL TO INTERNATIONAL FINANCIAL REPORTING STANDARDS Notes to and forming part of the accounts for the year ended 30 June 2006. NET ASSETS LIGHT REGIONAL74,916,649 COUNCIL 23,910 74,940,559 Notes to and forming part of the accounts EQUITY for the year ended 30 June 2006. Accumulated28. SurplusFIRST TIME ADOPTION OF AUSTRALIAN(f),(g) EQUIVALENTS8,793,095 TO INTERNATIONAL FINANCIAL(132,243) REPORTING8,660,852 AssetSTANDARDS Revaluation Reserve (g) - 63,809,076 63,809,076 28.OtherNET ASSETS Reserves FIRST TIME ADOPTION OF AUSTRALIAN(g) EQUIVALENTS66,123,55474,916,649 TO INTERNATIONAL(63,652,923) FINANCIAL23,910 REPORTING74,940,5592,470,631 STANDARDSTOTAL EQUITY 74,916,649 23,910 74,940,559 EQUITY NET ASSETS 74,916,649 23,910 74,940,559 Accumulated Surplus (f),(g) 8,793,095 (132,243) 8,660,852 Asset Revaluation Reserve (g) - 63,809,076 63,809,076 EQUITY EXPLANATIONOther Reserves OF TRANSITION TO AIFRS (g) 66,123,554 (63,652,923) 2,470,631 Accumulated Surplus (f),(g) 8,793,095 (132,243) 8,660,852 TOTAL EQUITY 74,916,649 23,910 74,940,559 Asset Revaluation Reserve (g) - 63,809,076 63,809,076 (a) Bank Overdraft Other Reserves (g) 66,123,554 (63,652,923) 2,470,631 On transition to AIFRS, the balance previously disclosed as cash has been disclosed as part of short term borrowings. TOTAL EQUITY 74,916,649 23,910 74,940,559 (b) Cash and Cash Equivalents EXPLANATION OF TRANSITION TO AIFRS On transition to AIFRS, the balance previously disclosed as investments, with maturity less than 3 months, have now been disclosed as cash and cash equivalents. (a) Bank Overdraft (c)EXPLANATION Annual leave OF and TRANSITION RDO's TO AIFRS On transition to AIFRS, the balance previously disclosed as cash has been disclosed as part of short term borrowings. On transition to AIFRS, the balance previously disclosed as provsions have now been disclosed as trade and other payables. (a)(b) BankCash Overdraftand Cash Equivalents (d) Community loans and accrued interest On transition to AIFRS, the balance previously disclosed as investments, with maturity less than 3 months, have now been disclosed as cash and cash On transition to AIFRS, the balancesbalance previously previously disclosed disclosed as as cash other has assets been have disclosed now been as part disclosed of short as term trade borrowings. and other receivables. equivalents. (b) Cash and Cash Equivalents (c)(e) AnnualLand held leave for andresale RDO's On transition to AIFRS, the balance previously disclosed as otherinvestments, assets haswith now maturity been less disclosed than 3 separatelymonths, have as "Landnow been held disclofor resale".sed as cash and cash equivalents.On transition to AIFRS, the balance previously disclosed as provsions have now been disclosed as trade and other payables. (f) Investment in regional subsidiary (c)(d) AnnualCommunity leave loans and RDO'sand accrued interest On transition to AIFRS, the balanceCouncil'sbalances previously previouslyshare in the disclosed disclosed net assets as as provsions ofother the assetsGawler have have Floodplain now now been been Managementdisclosed disclosed as trade Authorityas trade and andhasother otherbeen payables. receivablerecogniseds..as an "Investment in regional subsidiary". Prior recognition of the contributions as Stormwater WIP has been derecognised. (d)(e) LandCommunity held for loans resale and accrued interest On(g) Assettransition revaluation to AIFRS, reserve the balancesbalance previously previously disclosed disclosed as as other other assets assets has have now now been been disclosed disclosed separately as trade asand "Land other held receivable for resale".s.
(e)(f)On InvestmentLandtransition held to for inAIFRS, regionalresale the subsidiarybalance previously disclosed in reserves has been separately disclosed. A prior devaluation included in the asset revaluation, rather than through the income statement has been adjusted against the opening balance of the accumulated surplus. On transition to AIFRS, the Council'sbalance previously share in the disclosed net assets as other of the assets Gawler has Floodplain now been Management disclosed separately Authority ashas "Land been held recognised for resale"..as an "Investment in regional subsidiary". Prior recognition of the contributions as Stormwater WIP has been derecognised. (f) Investment in regional subsidiary On(g) Assettransition revaluation to AIFRS, reserve the Council's share in the net assets of the Gawler Floodplain Management Authority has been recognised.as an "Investment in Onregional transition subsidiary". to AIFRS, Prior the recognition balance previously of the contributions disclosed in as reserves Stormwater has WIPbeen has separately been derecognised. disclosed. A prior devaluation included in the asset revaluation, rather than through the income statement has been adjusted against the opening balance of the accumulated surplus. (g) Asset revaluation reserve On transition to AIFRS, the balance previously disclosed in reserves has been separately disclosed. A prior devaluation included in the asset revaluation, rather than through the income statement has been adjusted against the opening balance of the accumulated surplus.
2
2
2
9898 YOUR COUNCIL RATES ARE GST FREE LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006. LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts 29. FIRST TIME ADOPTION OF AUSTRALIAN EQUIVALENTS TO INTERNATIONAL FINANCIAL for the year ended 30 June 2006. REPORTING STANDARDS
29.RECONCILIATION FIRST OF TIME EQUITY ADOPTION AT 30 OFJUNE AUSTRALIAN 2005 EQUIVALENTS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS Previous AGAAP EFFECT OF TRANSITION AIFRS 30 June 2005 TO AIFRS 30 June 2005 RECONCILIATION OF EQUITY AT 30 JUNE 2005 Current Assets Cash and cash equivalents (b) Previous AGAAP485,212 EFFECT OF TRANSITION3,845,593 AIFRS4,330,805 Trade & other receivables (d) 30 June 2005412,429 TO AIFRS 72,617 30 June485,046 2005 CurrentInventories Assets 333,189 - 333,189 Investments (b) 3,845,593 (3,845,593) - Cash and cash equivalents (b) 485,212 3,845,593 4,330,805 Land Held for resale (e) - 20,810 20,810 Trade & other receivables (d) 412,429 72,617 485,046 Other (d), (e) 148,769 (93,427) 55,342 Inventories 333,189 - 333,189 Investments (b) 3,845,593 (3,845,593) - Total Current Assets 5,225,192 - 5,225,192 Land Held for resale (e) - 20,810 20,810 Other (d), (e) 148,769 (93,427) 55,342 Current Liabilities Bank Overdraft - - - Total Current Assets 5,225,192 - 5,225,192 Trade & other Payables (c) 472,999 328,254 801,253 Short Term Borrowings 1,033,965 - 1,033,965 Current Liabilities Short Term Provisions (c) 541,101 (328,254) 212,847 Bank Overdraft - - - Trade & other Payables (c) 472,999 328,254 801,253 Total Current Liabilities 2,048,065 - 2,048,065 Short Term Borrowings 1,033,965 - 1,033,965 Short Term Provisions (c) 541,101 (328,254) 212,847 NET CURRENT ASSETS 3,177,127 - 3,177,127 Total Current Liabilities 2,048,065 - 2,048,065 Non-Current Assets Trade & other receivables 163,692 - 163,692 NET CURRENT ASSETS 3,177,127 - 3,177,127 Land 6,260,799 - 6,260,799 Buildings 13,385,585 - 13,385,585 Non-Current Assets Infrastructure 53,109,145 (190,915) 52,918,230 Trade & other receivables 163,692 - 163,692 Plant and Equipment 2,217,463 - 2,217,463 Land 6,260,799 - 6,260,799 Furniture and Fittings 163,284 - 163,284 Buildings 13,385,585 - 13,385,585 Investment in Regional Subsidiaries (f) - 267,591 267,591 Infrastructure 53,109,145 (190,915) 52,918,230 Total Non -Current Assets 75,299,968 76,676 75,376,644 Plant and Equipment 2,217,463 - 2,217,463 Furniture and Fittings 163,284 - 163,284 Non-current Liabilities Investment in Regional Subsidiaries (f) - 267,591 267,591 Long-term Provisions 82,827 - 82,827 Total Non -Current Assets 75,299,968 76,676 75,376,644 Long-term Borrowings 7,021,123 - 7,021,123 Non-current Liabilities Total Non-current Liabilities 7,103,950 - 7,103,950 Long-term Provisions 82,827 - 82,827 Long-term Borrowings 7,021,123 - 7,021,123 NET ASSETS 71,373,145 76,676 71,449,821 Total Non-current Liabilities 7,103,950 - 7,103,950 EQUITY Accumulated Surplus (f),(g) 7,498,464 (79,477) 7,418,987 NET ASSETS 71,373,145 76,676 71,449,821 Asset Revaluation Reserve (g) - 61,760,585 61,760,585 Other Reserves (g) 63,874,681 (61,604,432) 2,270,249 EQUITY TOTAL EQUITY 71,373,145 76,676 71,449,821 Accumulated Surplus (f),(g) 7,498,464 (79,477) 7,418,987 Asset Revaluation Reserve (g) - 61,760,585 61,760,585 Other Reserves (g) 63,874,681 (61,604,432) 2,270,249 TOTAL EQUITY 71,373,145 76,676 71,449,821
1
1
YOUR COUNCIL RATES ARE GST FREE 99 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
30. FIRST TIME ADOPTION OF AUSTRALIAN EQUIVALENTS TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
RECONCILIATION OF DEFICIT AT 30 JUNE 2005
Previous AGAAP EFFECT OF TRANSITION AIFRS 30 June 2005 TO AIFRS 30 June 2005 REVENUES Rates - general 6,563,304 - 6,563,304 Rates - other 1,074,223 - 1,074,223 Statutory charges 313,938 - 313,938 User charges 128,337 - 128,337 Operating Grants & Subsidies 610,750 - 610,750 Investment Income 241,743 - 241,743 Donations and Contributions 139,695 - 139,695 Reimbursements 183,837 - 183,837 Commercial activity revenue 236,866 - 236,866 Other Revenues 475,758 - 475,758 Movement in interest in regional subsidiary (f) - 52,766 52,766 Gain on disposal of assets 2,664 - 2,664 TOTAL REVENUES 9,971,115 52,766 10,023,881
EXPENSES Employee Costs 2,609,025 - 2,609,025 Contractual Services 2,581,144 - 2,581,144 Materials 874,462 - 874,462 Finance Costs 560,908 - 560,908 Depreciation 4,150,125 - 4,150,125 Other Expenses 1,562,771 - 1,562,771 TOTAL EXPENSES 12,338,435 - 12,338,435
OPERATING SURPLUS / (DEFICIT) BEFORE (2,367,320) 52,766 (2,314,554) CAPITAL REVENUES
Capital Grants & Subsidies 192,000 - 192,000 Physical resources received free of charge LIGHT REGIONAL COUNCIL367,267 - 367,267 Capital Donations and Contributions 313,041 - 313,041 NET SURPLUS (DEFICIT) Notes to and forming part of (1,495,012)the accounts 52,766 (1,442,246) for the year ended 30 June 2006.
31. COUNCIL DETAILS
The registered office of the Council is:
93, Main Street Kapunda South Australia 5373
The principal place of business is:
93, Main Street Kapunda South Australia 5373
1
100100 YOUR COUNCIL RATES ARE GST FREE
1 LIGHT REGIONAL COUNCIL Notes to and forming part of the accounts for the year ended 30 June 2006.
32. CHANGE IN ACCOUNTING POLICY
(a) The Council has adopted the following accounting Standards for application on or after 1 January 2005:
AASB 132: Financial Instruments: Disclosure and Presentation AASB 139: Financial Instruments: Recognition and Measurement
The changes resulting from the adoption of AASB 132 relate primarily to increased disclosures required under the standard and do not affect the value of amounts reported in the financial statements.
The adoption of AASB 139 has not resulted in material differences in the recognition and measurement of the Council's financial instruments.
(b) The following Australian Accounting Standards issued or amended and are applicable to the Council but are not yet effective and have not been adopted in preparation of the financial statements at reporting date.
Nature of change in Accounting Policy Application Date Application Date AASB Amendment AASB Standard Affected and Impact of the Standard for the Council
2005–5 AASB 1: First-time Adoption of AIFRS No change, no impact 1-Jan-06 1-Jul-06 AASB 139: Financial Instruments: Recognition and Measurement No change, no impact 1-Jan-06 1-Jul-06 2005–6 AASB 3: Business Combinations No change, no impact 1-Jan-06 1-Jul-06 2005–10 AASB 139: Financial Instruments: Recognition and Measurement No change, no impact 1-Jan-07 1-Jul-07 AASB 101: Presentation of Financial Statements No change, no impact 1-Jan-07 1-Jul-07 AASB 114: Segment Reporting No change, no impact 1-Jan-07 1-Jul-07 AASB 117: Leases No change, no impact 1-Jan-07 1-Jul-07 AASB 133: Earnings per Share No change, no impact 1-Jan-07 1-Jul-07 AASB 132: Financial Instruments: Disclosure and Presentation No change, no impact 1-Jan-07 1-Jul-07 AASB 1: First-time Adoption of AIFRS No change, no impact 1-Jan-07 1-Jul-07 AASB 4: Insurance Contracts No change, no impact 1-Jan-07 1-Jul-07 AASB 1023: General Insurance Contracts No change, no impact 1-Jan-07 1-Jul-07 AASB 1038: Life Insurance Contracts No change, no impact 1-Jan-07 1-Jul-07 New Standard AASB 7: Financial Instruments: Disclosure No change, no impact 1-Jan-07 1-Jul-07
All other pending Standards issued between the previous financial report and the current reporting dates have no application to the Council.
AASB Amendment AASB Standard Affected 2004–3 AASB 1: First-time Adoption of AIFRS AASB 101: Presentation of Financial Statements AASB 124: Related Party Disclosures 2005–1 AASB 139: Financial Instruments: Recognition and Measurement 2005–2 AASB 1023: General Insurance Contracts 2005–4 AASB 139: Financial Instruments: Recognition and Measurement AASB 132: Financial Instruments: Disclosure and Presentation 2005–9 AASB 4: Insurance Contracts AASB 1023: General Insurance Contracts AASB 139: Financial Instruments: Recognition and Measurement AASB 132: Financial Instruments: Disclosure and Presentation 2006–1 AASB 121: The Effects of Changes in Foreign Exchange Rates New Standard 2006–2 AASB 1: First-time Adoption of AIFRS New Standard AASB 119: Employee Benefits: December 2004
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