City of Unley 2013-14 Annual Report

CONTENTS The City of Unley Mayor’s Message Chief Executive Officer’s Message Strategic Management Framework Goal 1 - Emerging: Our Path to a Future City Goal 2 - Living: Our Path to a Vibrant City Goal 3 - Moving: Our Path to an Accessible City Goal 4 - Greening: Our Path to a Sustainable City Goal 5 - Organisational excellence Economic Development and Planning Assets and Infrastructure People and Governance Ward Overview Elected Members Elected Member Allowances and Benefits Elected Member Training Seminars and Conferences Elector Representation Review Meeting Times, Dates, Agendas and Minutes Executive Management Team Confidentiality Freedom of Information Internal Review Applications Decision Making Structure Application of Competition Principles Community Land Management Plans Competitive Tendering Arrangements Rating Policy Income Auditor’s Remuneration Subsidiary – Centennial Park Cemetery Authority Section 41 Committees Allowances and Benefits Executive Team Salary Packages Staff Overview Exits and Absenteeism List of Registers and Codes

Appendix Financial Statements Centennial Park Cemetery Authority Annual Report 2013 - 2014

THE CITY OF UNLEY

Aboriginal Acknowledgement

We acknowledge this land is the traditional land of the Aboriginal people and that we respect their spiritual relationship with their country.

We also acknowledge that the Aboriginal people are the custodians of the Adelaide region and that their cultural and heritage beliefs are still important to the living Aboriginal people today.

FACTS AND FIGURES Location: 4 kilometres south east of Adelaide CDB Population: 38 695 Rateable properties: 18 436 (as at 30 June 2014) Area: 14.4 square kilometres Operating Income $41.2 million Operating Expenditure $39.7 million Staff: 182.75 (full time equivalent staff)

Our Vision 2033

Our City is recognised for its vibrant community spirit, quality lifestyle choices, diversity, business strength and innovative leadership.

Mayor’s Message

This has been a year of considerable achievement despite the need for careful budget management. These are challenging times for all local government bodies, but your Council has performed extremely well and continued to move forward. One of Council’s prime goals is to ensure the City of Unley becomes the premiere inner-metropolitan Council, and one of the ways we do this is by supporting an enviable range of events. The Unley Gourmet Gala, combined with the Stage 4 Start of the Tour Down Under, is probably the most visible of these, and rightly so as it continues to grow in popularity. This year it attracted more than 20 000 people and resulted in local expenditure of more than $725,000 – a good investment for our City. And this year our Double Shot Coffee Fiesta held at the Soldiers Memorial Gardens on Unley Road won Best New Event at the Australian Event Awards. I continue to marvel at the extraordinary work performed by our four Community Centres which now benefit from a report establishing their future focus and directions following a year-long review. Their work along with our Libraries, Museum and Swimming Centre very much benefit from the time and enthusiasm provided by our loyal team of volunteers, all 476 of them, who contributed not only 29,000 hours of their time across 29 different programs, but endless good humour and understanding often in trying circumstances. Not all of Council’s energies have been directed just towards our residents. As Mayor I’ve been particularly excited about furthering our ongoing commitment to supporting our business community, as part of which we’ve hosted six business networking breakfasts, in conjunction with Hyde Park Rotary and the East Side BEC during the year focussed on providing valuable business advice to our traders. These have become so popular we’ve had to move to the Town Hall to accommodate them. It’s been a year of some very important positive outcomes and I congratulate the Council’s CEO, Peter Tsokas, and his entire team for the way they have continued the process of change and innovation that is now characteristic of the way Unley Council does business. I would like to thank every member of the community who has written, called or emailed to contribute during structured consultation or simply because they have seen something or had an idea which could improve this city. We strive to place you at the centre of all we do. With local government elections now due at the end of the year, I also wish to congratulate my fellow elected members for their hard work and commitment over the past four years. The very positive position in which the City of Unley now finds itself is very much due to their efforts.

Lachlan Clyne Mayor City of Unley - City of Villages

CEO’s Message – DRAFT not yet approved

This year’s Annual Report demonstrates many of the ways your Council sets out to meet the many complex challenges facing local government today.

At the heart of all that we do is Council’s Community Plan 2033, which sets out in specific detail not just the goals we have collectively decided on for our City, but how we plan to achieve them.

Our Strategic Management Framework ensures we make the most effective use of our resources, have clear strategic directions and goals, effective governance and, above all, accountability and transparency in our dealing with the Unley community.

This year saw the City of Unley widely recognised as a business leader, with awards for our work in support of local business. We’ve seen the successful implementation of the second year of our Digital Economy Strategy, and launched a new eMagazine (FYE eMag) – the first of its kind in Australia, to help promote our local economy and increase vibrancy in our mainstreet precincts.

One of the areas where I’m particularly proud of Council’s initiatives has been in our commitment to being an age-friendly city. The City of Unley is leading the way in this area, conscious that this is something of great relevance to our community.

Following a 12 month review of Council’s community centre program, Council endorsed a report establishing the future directions for Council’s four community centres. This has ensured a holistic approach to the way Council delivers services across the community.

I am also excited about Council’s Unley Central Precinct Project. The Plan provides the framework for the development of a major urban hub, a ‘heart’ for our City. The plan will ensure that developments are high quality and socially engaging, with a priority for higher density mixed use residential dwellings.

Fulfilling a goal of Unley’s Open Space Strategy to ensure there is open space within 500 metres of every home, Council has purchased property at 19-21 Katherine Street in Fullarton with the aim of developing a neighbourhood park. The new site will therefore provide amenity and recreational facilities to meet the open space needs of the community.

Further in planning, we’ve aligned our Planning Policy with the State’s Planning Strategy to enable higher density residential development on Unley Road and Greenhill Road, while also nearly doubling the number of local heritage places listed for protection.

Our continuing focus has also been on building a constructive culture to enhance organisational excellence, supported by improvements to systems, structure and processes. As a result of this focus, we have reduced recurrent

operational expenditure by $1.124m over the last three years. These reductions have not involved any cuts to services offered.

I’m very proud of our staff who are dedicated to provide the best services to the community they serve.

Once again I congratulate our team for their dedication, hard work, and commitment to working closely with the Elected Members of Council.

Peter Tsokas Chief Executive Officer

STRATEGIC MANAGEMENT FRAMEWORK

The Council’s Strategic Management Framework ensures: • Accountability to the community • Effective use of existing resources to maximise economic, social, and environmental outcomes • Accurate measuring and reporting processes • Strong knowledge base for decision-making • Clear strategic directions and corporate goals • Effective administrative and governance procedures.

Our Vision 2033

“Our City is recognised for its vibrant community spirit, quality lifestyle choices, diversity, business strength and innovative leadership.”

Our vision is encompassed in the Community Plan 2033 under five key goals.

Goal 1 Emerging: Our Path to a Future City Embrace new activities and technologies that will support our business and residential communities

Goal 2 Living: Our Path to a Vibrant City Celebrate culture, diversity and lifestyle

Goal 3 Moving: Our Path to an Accessible City Strengthen accessibility and transport options across our city

Goal 4 Greening: Our Path to a Sustainable City Promote and adopt environmental initiatives that support a sustainable future

Goal 5 Organisational excellence: Our path to a robust and sustainable organisation Foster strong leadership, management and a dynamic and supportive organisational culture.

GOAL 1 Emerging: Our Path to a Future City Embrace new activities and technologies that will support our business and residential communities

Strategic Objectives 1.1 A thriving and prosperous business community 1.2 Emerging technology is embraced 1.3 A dynamic mix of uses and activities in selected precincts

ACHIEVEMENTS

Recognition as a leader in business The City of Unley has been recognised as a business leader for its proactive support of local business and has achieved the following: • SA Tourism Award 2013 - Destination Marketing • National Marketing Strategy Award 2013 - Economic Development Australia • Award Finalist for ‘Excellence in Service Provision’ 2013 & 2014 - Restaurant & Catering SA • Contributing Author for the Property Council’s publication ‘Mainstreet Best Practice: Digital Economy - Unley Case study • Guest Speaker at the National Economic Development Conference, Melbourne: Digital Economy - Unley Case study • Guest Speaker at the Mainstreet SA State Conference • Guest Speaker at the Local Government Association Innovation Showcase.

The City of Unley’s Economic Development Manager Matt Grant, received personal recognition accepting the Individual Outstanding Contribution Award 2013 - Mainstreet SA.

Mainstreet Digital Economy Strategy 2013-14 saw the successful implementation of Year 2 actions, and continued development of Year 1 work of the City’s Mainstreet Digital Economy Strategy.

Launch of FYE Digital magazine (iOS & Android) Unley’s bricks and mortar businesses will reap the benefits of digital technologies and be better placed to succeed in an increasingly online- dominated economy thanks to the City of Unley’s new eMagazine.

Drawing on the success of our Find Your Everything (FYE) digital campaign, the Council has ventured into new territory by launching a digital FYE magazine to promote the area’s flourishing local economy.

The mainstreet focused eMagazine, which is available from the Apple Store and Google Play, is the first of its kind in Australia to be coordinated by a

council to support its local business community and raise the region’s profile as a premier shopping and dining destination.

Launch of Find Your Success The City of Unley has an ongoing commitment to attract new businesses and increase vibrancy in its Mainstreet Precincts. The Find Your Success initiative is a Business Attraction program utilising the endorsement of local business to attract new business to Unley Precincts through a series of short videos viewable on the Find Your Everything website.

Networking events The City of Unley hosted six digital networking events called Unley Social Signals with the purpose of informing local businesses of emerging digital trends as part of its Digital Strategy. A total of 333 local business people attended these events throughout the 2013-14 year.

In partnership with the Eastern Business Enterprise Centre and the Rotary Club of Hyde Park, the City of Unley hosted five business networking breakfasts focusing on a range of topics relevant to local business. With over 412 attendees, the event has now moved to the Town Hall to accommodate its high attendance.

GOAL 2 Living: Our Path to a Vibrant City Celebrate culture, diversity and lifestyle

Strategic Objectives 2.1 Highly desirable and diverse lifestyle 2.2 Activated places 2.3 Cultural and artistic diversity 2.4 Healthy and active community 2.5 Collaborative and engaged community

ACHIEVEMENTS

Community Engagement – Your Say Unley The Your Say Unley site was implemented in 2012 to facilitate a more convenient way for the community to give their views about key engagement issues. It has attracted a significant number of visitors throughout the year, with over 700 participants now registered.

In 2013-14 there were 13 community consultations that utilised Your Say Unley, with over 29 000 visitors to the site. The most popular consultations were the Community Centres Review, with 3 070 visitors, and the Residential DPA (1 786 visitors).

This site will continue to develop as an important component of the City of Unley’s community engagement toolkit.

Place Activation Events Program The City of Unley delivered and facilitated a series of events in the community throughout 2013-14, collectively attracting over 10 000 people. These included: • Double Shot Coffee Fiesta, South Australia’s first ever dedicated coffee festival held as part of the Adelaide Fringe, attracting 7 000 people • Ignite Unley, a series of summer community events held in the Soldier’s Memorial Gardens • Heywood Park ‘Foot stomping Fables and Film’ outdoor cinema event, drawing 400 community members, and • Australia Day, a public event component aligned with the Annual Australia Day Citizenship Ceremony with 500 people in attendance.

Unley Gourmet Gala and Tour Down Under This year the Unley Gourmet Gala attracted record numbers with over 20 000 people attending, generating an economic boost to the City of $725,550. There were a number of new Event Partners, including Porsche Centre Adelaide, Wirra Wirra Wines and Anvers Wines, which further enhanced the stunning variety of refreshments and entertainment along the road.

Strong support from the schools and community groups saw a proliferation of crafty, cycling-themed street decorations which resulted in the City winning the Best Dressed Town of the Santos Tour Down Under Stage 4.

The Gala was the perfect warm-up to the following morning’s Bupa Challenge Tour where, for the first time in Unley, thousands of cycling enthusiasts rode the same route as the professionals. This event was followed by the Santos Tour Down Under Bupa Stage 4 Race Start offering spectacular views of the world’s best cyclists as they began their journey from King William Road, Hyde Park to Victor Harbor.

Commitment to an Age Friendly City The City of Unley maintains its commitment to being an Age Friendly City and leader in this area. Council had represented Local Government at the National Aged Care Alliance, attending regular meetings to ensure that Local Government has a voice through the Federal Governments’ changes to the Aged Care Sector and operated as the driver of a collaborative approach to Aged Care Reforms in Local Government.

The Council has also developed a suite of indicators to assess its performance in creating an age friendly precinct. This includes areas such as open space, infrastructure and house. As it looks to reviewing its Ageing Strategy, an alliance model is being investigated that seeks to bring together key stakeholders in the delivery of the strategy

Community Support Programs As a further example of Council’s commitment to its community (particulary the aged and/or disabled) a number of new community support programs were developed and delivered in 2013-14 including the:

• Volunteer Garden project that assisted elderly people living at home by helping with small jobs in the garden • iPad Shopping program which included taking technology to Home and Community Care (HACC) eligible local residents to assist them with online grocery shopping, and the • Winter Package Program; a bundle of programs offering HACC eligible Unley residents assistance with gutter cleaning, window cleaning, gardening, and interior cleaning.

Unley Libraries and Museum Throughout the 2013-14 year: • 21 369 children and adults attended a range of programs and events. • Over 17 333 children and parents/carers attended youth and children literacy programs • 6 529 books were read and 257 children actively participated in the Summer Reading Program • 184 people visited the Museum for two behind the scenes tours. • 209 people attended Museum events (Why Muriel Matters talk in Town Hall, Curator presentation at Cremorne Hotel, two guided walking tours for Discover Historic Unley, Discover Historic Unley Launch) • The Museum outreach program attracted 506 children for school visits. • 1 344 people attended the Library Festival • Total of 1 536 people attended adult programs such as author events, book clubs, and language classes.

Upgrade of Library Technology The Unley Library was one of three pilot sites for the state-wide upgrade of the public Wi-Fi network. The upgrade gives an improved service, greater speeds, and a far more streamlined access and login for customers using Wi- Fi on their personal devices.

Concurrently, an additional Wi-Fi access point has been installed in the community training room, enabling Wi-Fi access in that room, as well as greater access across the Town Hall and library site as a whole.

Unley Young Writers Creative Mentorship Program This innovative program has been designed to meet the needs of aspiring young authors by providing them with the opportunity to work closely with a published author as a mentor to assist them create work which meets high publishing standards. The mentorship also aims to provide young people with further inspiration and avenues to continue their development as authors.

Selections were made by Dr Ruth Starke, a local published author and university lecturer in creative writing and two mentorships have now been awarded, with two runner-up opportunities of further training courses with the SA Writers Centre also awarded. The successful young authors both live locally in the City of Unley (Highgate), aged 14 and 18 years.

Bilingual Early Literacy Kits Approximately 17 per cent of the City’s population speak a language other than English. We have identified a particular need for more accessible, engaging and targeted resources which meet the specific literacy needs of young multilingual (particularly Hindi, Italian and Greek speaking) children in our community.

The Bilingual Early Literacy Kits are designed to appeal to the child and align with best practices in early literacy development. Each kit includes high quality bilingual picture books, a toy which supports the literacy content, and an activity for the child to do with their carer. It also includes parent information on speaking and reading to children, and the lasting impact this has on their literacy development.

Unley Swimming Centre The Unley Swimming Centre had a successful season with 93 073 visitors passing through its gates.

The ‘Learn to Swim’ program operated by the City of Unley serviced 8 265 participants - a 10 per cent increase on the previous season. The Aquarobics, Yoga and Birthday Party Programs provided services to 1 653 participants.

From February onward the Centre held ‘Free Friday’ on Friday evenings after 5pm for the local and extended community, with an impressive 1 226 people taking up the offer to enjoy the facility in the cooler evenings.

The Centre successfully hosted its second poolside twilight movie Despicable Me 2 in March, attracting over 200 patrons.

Always a highlight on the Centre’s annual events calendar is the MS Mighty Swim event. This year’s event was a huge success with $97,000 raised for the MS Society of South Australia and Northern Territory.

Community Centres Directions Paper Following a 12 month review of Council’s community centre program, Council endorsed a report establishing the future directions for Council’s four community centres. This has ensured a holistic approach to the way Council delivers services across the community.

Clarence Park Community Centre This year’s school holiday program attracted over 1 320 participants. The program included two kid’s markets, the Alice in Wonderland Pantomime, discos, Art Venture art classes, cooking classes for kids and the Centre’s 30th birthday celebration.

Volunteers contributed over 2 000 hours to The Shed –TOYS (Together Offering Yours Skills) Program in the last year, providing repairs to over 400 broken toys, puzzles and other children’s items for the early learning centres in SA and local families.

The “Shed Shop” opened this year and stocks over 100 new and repaired wooden toys, puzzles and children’s learning aid items. All items have been made or repaired using recycled materials and are for sale to the local community.

Monday morning playgroup attracted 2 400 attendees. For many families, playgroup is their first link to their local community.

Fullarton Park Centre This year the Fullarton Park Centre accommodated 83 regular hirers and over 127 000 visitors.

The Centre continues to host a variety of events and programs including the Caring Choir, St John’s Lutheran School Choir, presentations to local school students, a variety of school holiday workshops, an English language program and ‘Learn to play Mah Jong’ workshops.

The SA Reborn Doll and Teddy Bear Annual Show, the Herb Fair, Salvia Sales, Christmas Craft Fair and the monthly Fullarton Market continue to attract large crowds from the City and wider community.

The Hughes Gallery hosted ten varied exhibitions including exhibits from the Eastern Region Alliance, Sarah McDonald’s Art School and Colleen Tilbrook, attracting 7 500 visitors.

Goodwood Community Centre During 2013-14 the Goodwood Community Centre hosted a total of 1 753 individual bookings for programs, events and private or corporate functions. The Centre was attended by a total of 59 415 people.

Forty-five regular hirers used the Goodwood Community Centre on a regular basis to provide community programs and services such as Playgroup, language classes and support groups.

The Centre remains a popular setting for many private and corporate quiz nights. Many user groups acknowledge the versatile floor plan, commercial kitchen space, stage and quality audio/visual equipment, which make the Goodwood Community Centre an ideal venue for these types of functions.

This year’s Harmony Day was celebrated with a ‘Hands for Harmony’ theme. All Community Centre users and local residents were encouraged to participate, with photographs being taken of their hands, placed in bottles and hung from trees surrounding the Centre. This made for a stunning visual display with many local residents, visitors and Centre users spending time finding their hands in the trees.

Unley Community Centre Over 28 500 visitors came through the doors in 2013-14, with over half of those visitors attending one of the 25 weekly programs offered at the Unley Community Centre, including fitness, wellbeing, social and skill building programs, specifically catering for people aged 50 years and over. The Centre continues to be home to a number of community groups and accommodates up to 70 different hirers.

Close to 5 000 dishes were served up as part of the Unley Community Centre’s meal service. The established kitchen garden continues to flourish and contribute extra flavours and daily produce.

The Centre was awarded a Home and Community Centre grant to establish a social support program for people living with dementia, and their carers.

Among the many events celebrated by the Centre in 2013-14, the Every Generation Festival was a highlight with interactive workshops and outside games appealing to a cross section of ages.

The Unley Community Centre’s use of volunteers continues to be strong, with 51 volunteers providing over 5 770 hours of their valuable time to help the Centre thrive.

Public Arts Strategy The City of Unley is committed to building a vibrant city where arts and culture are a highly recognised and visible aspect of our City created by, with and for the community.

As part of this commitment, Council endorsed a new and visionary Public Arts Strategy, Policy and 5 year Action Plan in May 2014.

The Public Arts Strategy (Involve Unley) seeks to set a new example of how public arts can be conceived, developed, implemented and sustained. The Strategy provides directions for the commissioning of creative, relevant and contemporary public arts. It is aimed at increasing awareness and complementing the City of Unley’s qualities and values.

Festival attraction and support Council provided support to various community based events through sponsorships and community grants, including SALA on Show, Goodwood Groove, the Unley Greek Festival, Rotary Carols at the Rotunda and attracting the first French Christmas Market into Unley.

Discover Historic Unley The City of Unley is rediscovering its ‘roots’ and taking South Australians on a trip down memory lane through its ‘Discover Historic Unley’ initiative, a first of its style in Australia

The self-guided walk takes in 18 key sites around Unley Road and allows people to experience the rich tapestry that is the City of Unley. From the

Cremorne Hotel that once housed a small zoo (including an elephant), to an in depth look at how Unley Oval came to be a 19th Century sporting mecca.

There really is something for everybody. Wonderful stories such as these, all based around historic sites in the area, will truly ignite everyone’s inner historian.

Youth During the course of 2013-14, the City of Unley supported youth development through programs such as the Concordia Youth Award and Schools Interaction Project, and the Learning for Earning Program work-ready program. One hundred and fifty high school students were placed in volunteering roles in Council and the community.

Our local young people were also supported through the provision of training and coordination of work experience in local cafes.

Animal Management Key Animal Management projects delivered in 2013-14 included:

• An audit of Animal Management Signage. This resulted in the replacement of unserviceable signs and the installation of several new signs • An audit completed by the Dog and Cat Management Board (DCMB) Audit, which achieved approval by the DCMB • A Microchipping Day, with 16 dogs and eight cats micro chipped • Promotion of the microchip rebate to dog owners, and • Exploration of a shared dog park with Adelaide City Council in the South Parklands.

Council Inspectors are very proactive with encouraging and reminding dog owners to register their dogs. Council has had a wonderful success rate with registration; only two dogs did not have their registrations renewed last financial year.

In 2013-14, Council saw an increase in the number of dogs desexed, microchipped and trained. This is probably due to promotion in our quarterly Unley Life magazine, Unley Life Column in the Eastern Courier, Facebook, Web page and also posters on display in Council offices and local parks.

Environmental Health Key environmental health projects undertaken in 2013-14 included: • A review of the corporate Environmental Health database and the introduction of a Corporate database to manage environmental health data • EPA enforcement training undertaken by Environmental Health Officers to achieve authorisation under the Environment Protection Act • Inspections by Environmental Health Officers at events held in Unley such as the Royal Adelaide Show, the Santos Tour Down Under and Carnivale to ensure compliance with food safety guidelines and

• The establishment of a shared service agreement between the City of Unley and the City of Mitcham for the position of Manager Environmental Health Services.

Development Services Key development and planning projects in 2013-14 included: • The processing of 873 development applications with a total value of $91,792,141 • The ongoing construction of the Living Choice six storey retirement village in Fullarton. The development is due for completion at the end of 2014 • The completion of the Development Services Business Process Review to identify the use of technology in streamlining the current development assessment process, and • Funding of Conservation Grants to the value of $60,000.

Unley Central In 2013/14 the Unley Central Precinct Plan was endorsed for community engagement. The plan provides the framework for the development of a major urban hub that will display all the qualities of a liveable, vibrant and economically prosperous City centre. The plan will ensure that developments are high quality and socially engaging, with a priority for higher density mixed use residential dwellings. The plan will create a public realm prioritising pedestrians and create high quality and enlivened streetscapes that connect to adjacent activities and uses.

King William Road Project Plan In 2013/14 the King William Road Project Plan was endorsed for community engagement. The plan provides a strategy for the realisation of a vibrant, active and sustainable main street. Whilst the long term goal is the redevelopment of infrastructure to realise an ultimate upgrade, the plan also identifies achievable and immediate projects such as the Parklets Program planned for 2014/15.

Planning Policy The Main Road Corridors and Mixed Use and Residential Vitalisation (Greenhill and Unley Roads) (DPA) was approved by the Minister in October 2013. This DPA includes mixed use and residential development, with up to five storeys allowed on Unley Road and seven to ten storeys on Greenhill Road. This supports the Council’s position of limiting medium/high density development in specific locations while maintaining the existing character of many suburbs.

The Local Heritage Places DPA was approved in January 2014. This process included a review of the City of Unley Local Heritage Places list with additional places added, increasing the number of listings from 154 to 273.

GOAL 3 Moving: Our Path to an Accessible City Strengthen accessibility and transport options across our city

Strategic Objectives 3.1 Equitable parking throughout the City 3.2 An integrated, accessible and pedestrian friendly City 3.3 Alternative travel options

ACHIEVEMENTS

Footpath Program In the 2013-14 financial year, Council completed the replacement of 13.9 kilometres of bitumen with block paving.

A new trial initiative as part of the Footpath Program saw Council invite residents across five streets to take up an offer of loam or mulch to replace existing dolomite on their nature strips. Residents were also offered a complimentary plant starter kit of 10 tube plants to plant into their nature strips. 208 residents were invited to take up the offer and 36 residents chose to participate. It is planned that this initiative be an option for all streets being paved in the 2014-15 program.

Traffic Key traffic projects delivered in 2013-14 included: • Development of a program for Local Area Traffic Management (LATM) studies • Completion of a LATM study in Black Forest, and • Completion of the installation of a pedestrian refuge on King William Road.

Transport Council successfully established the South Australian Community Transport Association, a peak body which will represent community transport in SA at a national level.

Commencement of the Eastern Metro Community Passenger Network program will assist people to link with existing transport options.

Purchase of a new Mercedes Sprinter equipped with electronic floor mountings for wheel chairs as well as fold up seats, for the Community Bus Fixed Route Bus Service has provided improved access for people.

An Access Guide was developed for the City of Unley which provides information to assist people to navigate the City with ease. The map identifies key access features such as disabled toilets, car parking, taxi ranks, tram stops, railways stations and the City of Unley Community bus routes.

GOAL 4 Greening: Our Path to a Sustainable City Promote and adopt environmental initiatives that support a sustainable future

Strategic Objectives 4.1 Renowned for its lifestyle and environmental balance. 4.2 Leaders in waste reduction. 4.3 Functional open space throughout the City.

ACHIEVEMENTS

Street Tree Renewal Program Each year Council undertakes a street tree renewal program where consultation is undertaken with the residents and property owners on selected streets. The objective is to provide the street with a reinvigorated streetscape.

The City of Unley has many street trees which for various reasons (health, maturity, condition) require renewal. This project sees Council work with property owners and residents to achieve a consensus outcome with a renewed streetscape.

Street tree renewals occurred in Dudley Street, Parkside and Westall Street, Hyde Park. Consultation consensus was achieved with residents of Canterbury and Parker Terraces with planting due to occur in the early stage of the 2014-15 financial year.

Council also undertook a street tree replacement program to replace removed, dead, diseased and structurally compromised street trees.

A review of our street trees have identified a process improvement which will result in an additional 1850 trees pruned and 48 trees planted for no additional cost.

Nesting Box Program Council’s wildlife box program has been operating within the City since 2009. The wildlife boxes were designed, together with the Council’s indigenous planting, to support biodiversity across the City. The aim of the project is to provide habitat for and better management of hollow dependent urban fauna within the city.

There were 50 boxes surveyed across the City during the year. An additional 42 wildlife boxes were acquired as a result of the Department of Planning, Transport and Infrastructure’s (DPTI) Community Wildlife Projects which were run in conjunction with Council and two local primary schools as a part of the Rail Revitalisation Upgrade.

2013-14 has been the program’s most successful year ever. Approximately 70 per cent of the wildlife boxes were used for breeding possums and over 85 per cent were used by a range of the targeted native wildlife. Breeding was observed for two new species during 2013-14, which were Kookaburras and

Eastern Rosellas. The program expanded considerably over the past three years and has assisted Council in meeting its biodiversity objectives. Additionally the program has allowed residents to observe, appreciate and learn a little more about our native wildlife.

Forestville Reserve Upgrades The playground at Forestville Reserve, Ethel Street, Forestville, was upgraded in early 2014. The new playground offers something for children of all ages, including a giant pod swing, slide, giant climbing net, hopscotch and Unley’s first in-ground trampolines.

The playground has been received well by the public and has improved the amenity of a highly trafficked Council reserve. Council will also construct a shade structure over the equipment, excluding the rope climbing structure in the 2014-15 financial year.

On Thursday 22 May 2014, community members including over 60 children from Black Forest and Goodwood Primary Schools celebrated International Day for Biological Diversity at Forestville Reserve.

On the day more than 1 000 native plants were planted and over 30 nest boxes were built and taken away by the builders to be used on their own properties.

Page Park Fitness Equipment This year Council provided outdoor fitness equipment and rubber softfall at Page Park.

The layout of equipment comprises eight different stations which include leg press/bench, chess press/seated row, pull up/assisted pull up, dips/leg raise, lateral pull down/shoulder press, recumbent bike and a cross trainer.

The equipment installed is easy to use by people of all ages and abilities, we aim to provide a range of exercises including cardiovascular fitness, core strength, and upper and lower body strength.

Ridge Park Playground and Fitness Equipment

Community consultation and design for a new playground and outdoor fitness equipment at Ridge Park, Myrtle Bank was completed in June 2014. This information will help us to construct a new fitness trail loop around the oval, complete with four stations of fitness equipment, and a new playground with a focus on natural play.

Katherine Street Purchase Fulfilling a goal of Unley’s Open Space Strategy to ensure there is open space within 500 metres of every home, Council has purchased property at 19-21 Katherine Street in Fullarton. The new site will provide amenity and recreational facilities to meet the open space needs of the community.

GOAL 5 Organisational excellence Foster strong leadership, management and a dynamic and supportive organisational culture.

Strategic Objectives 5.1 A constructive culture for all employees and volunteers 5.2 A customer-centric approach 5.3 Good Governance and legislative framework 5.4 An environment of continuous improvement and innovation 5.5 A financially sustainable approach to business and planning activity 5.6 Enabling information systems and robust reporting 5.7 Uphold the reputation of the City of Unley

ACHIEVEMENTS

Organisational Development Council has continued to focus upon the achievement of its preferred employee culture through improvements to systems, processes and support of constructive leadership. The People Leaders Forum was introduced to bring staff together for the discussion of people leader issues as well as better management practices. Sessions were held quarterly and focused upon strategic planning, employee motivation and engagement, staff development and performance management. Links were developed between community planning and 4 year operational plans as part of Council’s performance appraisal system.

Our leaders also underwent leadership reviews and diagnostic assessment to strengthen the impact of strong, constructive leadership upon a constructive culture.

Last year saw the continuation of enterprise agreements for the coming three years for all municipal officers and Unley Swimming Centre employees. This will ensure stability and certainty for our workforce through to 2016.

Workplace Health and Safety We continue to improve in the area of Workplace Health and Safety with a continued decline in active claims resulting in a rebate from our work cover insurer of $313,253.

Volunteers 476 volunteers gave approximately 29 000 hours of their time across 29 different programs during 2013-14. Programs such as the Circuit Meal Service at the Unley Community Centre, the Graffiti Removal Team, and the JP Service offered in the Unley Civic Centre, would not be possible if it weren’t for the valuable hours our volunteers provide.

The City of Unley is proud of its volunteers and is grateful for the enthusiasm, commitment and generosity demonstrated in their given time and talent. Our community is continually enriched by their spirit and contribution.

Communication Four seasonal issues of the Unley Life magazine were produced and distributed to residents and businesses within the Council area. This dynamic publication communicates community news and provides information to residents about the Council’s plans, programs and activities, and the benefits these have within the community.

Council utilised its website and social media mediums such as Facebook, Youtube and Twitter to promote and engage with the community throughout the 2013-14 financial year.

We are committed to ensuring our community is informed of Council decisions, programs and special events and services. Media releases promoting Council projects and decisions are distributed regularly to a range of media outlets. We have developed effective relationships with local and state-wide media and endeavour to respond to media inquiries in an open and timely manner.

Finance During 2013-14, Council undertook an External Audit Tender resulting in the appointment of new external auditors, BDO for five years.

The introduction of the BPay View facility will make paying rates convenient for rate payers and will reduce Councils’ expense in the area of traditionally mailed rate notices.

ICT Infrastructure Upgrades In 2013-14 the City of Unley undertook an Information Communication Technology Asset Replacement Program which included various IT infrastructure upgrades.

Independent Commissioner Against Corruption (ICAC) Training The ICAC was established by the SA Government in 2012 in response to growing community concern about the integrity of public administration in SA. The Independent Commissioner Against Corruption Act 2012 commenced 1 September 2013 and resulted in a new era of law enforcement for South Australia.

Training and education awareness was required for all South Australian Public Officers on how to identify and deal with misconduct, maladministration and corruption in public administration and their required mandatory reporting obligations.

Council conducted 15 intensive workshops at the Civic Centre, Swimming Centre and Depot with the attendance of all Elected Members, 286 staff (including casuals), 14 Section 41 Committee Independents and 207 volunteers.

As a result of the introduction of ICAC, changes to the Local Government Act 1999 included the Mandatory Code of Conduct for Council Members and

Mandatory Code of Conduct for Council Employees. These also required significant information awareness sessions being undertaken for all staff in the 2013-14 year.

CITY OF UNLEY WARD OVERVIEW The City of Unley is located immediately south of the City of Adelaide, and is bounded by Greenhill Road in the north, Glen Osmond Road in the east, Cross Road in the south and South Road and Anzac Highway in the west. The City of Unley is bounded by the City of Adelaide in the north, the City of Burnside in the east, the City of Mitcham in the south and the Cities of Marion and West Torrens in the west.

The City is predominantly a residential area, with some commercial and industrial areas and encompasses a total land area of 14 square kilometres.

The City of Unley includes the suburbs of Black Forest, Clarence Park, Everard Park, Forestville, Fullarton, Goodwood, Highgate, Hyde Park, Keswick (part), Kings Park, Malvern, Millswood, Myrtle Bank, Parkside, Unley, Unley Park and Wayville.

There are six wards including: Unley, Goodwood, Fullarton, Parkside, Goodwood South and Unley Park.

The City of Unley Ward Boundary Map as at 30 June 2010

ELECTED MEMBERS

Mayor Lachlan Clyne Ph: 0427 132 494 Email: [email protected]

Presiding Member CEO Performance Review Committee Audit and Governance Committee – Ex officio Community and Cultural Committee – Ex officio Development Strategy and Policy Committee – Ex officio Infrastructure and Capital Projects Committee – Ex officio Unley Business and Economic Development Committee – Ex officio

Fullarton Ward Councillors

Anthony Lapidge Ph: 8271 9136 Email: [email protected]

Development Strategy and Policy Committee Unley Business and Economic Development Committee Centennial Park Cemetery Authority Board

Peter Hughes Ph: 8373 3573 Email: [email protected]

Presiding Member Community and Culture Committee Community Sustainability Reference Group Unley Gourmet Gala and Tour Down Under Reference Group

Goodwood Ward Councillors

Denise Tipper Ph: 8274 1613 Email: [email protected]

Audit and Governance Committee (resigned 14/10/13) Community and Culture Committee Road Safety Reference Group

Bob Schnell Ph: 8293 5680 Email: [email protected]

Deputy Mayor Development Strategy and Policy Committee

Goodwood South Ward Councillors

Don Palmer Ph: 8293 4861 Email: [email protected]

Development Strategy and Policy Committee Unley Business and Economic Development Committee Development Assessment Panel Goodwood Oval Reference Group Clarence Park Community Centre Board Member

Jennie Boisvert Ph: 8232 0345 Email: [email protected]

CEO Performance Review Committee Community and Culture Committee Presiding Member Infrastructure and Capital Projects Committee Clarence Park Community Centre Board Member

Parkside Ward Councillors

Mike Hudson Ph: 8357 7496 Email: [email protected]

Community and Culture Committee Unley Oval Reference Group Centennial Park Cemetery Authority Board Eastwood Community Centre Committee

John Koumi Ph: 0409 692 034 Email: [email protected]

CEO Performance Review Committee Infrastructure and Capital Projects Committee Presiding Member Unley Business and Economic Development Committee

Unley Ward Councillors

Michael Hewitson Ph: 8271 9731 Email: [email protected]

Presiding Member Development Strategy and Policy Committee Chair Community Sustainability Reference Group Unley Gourmet Gala and Tour Down Under Reference Group

Rufus Salaman Ph: 8271 7126 Mobile: 0409 390 980 Email: [email protected]

Infrastructure and Capital Projects Committee Unley Business and Economic Development Committee Development Assessment Panel

Unley Park Ward Councillors

Michael Saies Ph: 0418 822 606 Email: [email protected]

Audit and Governance Committee Community and Culture Committee Unley Oval Reference Group

Rob Sangster Ph: 8271 7646 Email: [email protected]

Audit and Governance Committee Infrastructure and Capital Projects Committee Development Assessment Panel Unley Oval Reference Group Unley Park Sports Club – Ex officio

ELECTED MEMBER ALLOWANCES AND BENEFITS Elected Members receive an allowance as provided for under the Local Government Act 1999 for discharging their formal duties, which is set by the Remuneration Tribunal and adjusted annually by formula prescribed by the regulations.

Elected Member Allowances and Benefits 1 July 2013 - 30 June 2014 Mayoral Allowance Paid $58,868 Plus a fully maintained vehicle for Council related business Total Amount Paid to other Elected Members $205,141 including Presiding Member Allowances and allowances for the members of the DAP Committee Current Elected Member Annual Allowance $15,495 Current Presiding Member Annual Allowance $19,368 (includes Elected Member allowance)

ELECTED MEMBER TRAINING SEMINARS AND CONFERENCES In accordance with the City of Unley’s Elected Member Training and Development Policy, Council members were provided with the opportunity to undertake training and development activities during 2013-14 as per the table below.

Name Date Details Councillor Institute of Public Works Engineering 31 December 2013 Boisvert Australasia Useful Life Training 31 July 2013 Council Members Strategic Issues Seminar 17 October 2013 COTA SA Information Update Seminar Metropolitan Local Government Groups 21 November 2013 meeting Mayor Clyne 30 December 2013 Future of Planning Forum 28 February 2014 State Election and Planning Luncheon 31 March 2014 Mainstreet SA Conference 31 March 2014 Property Council Councillor Australian Institute of Urban Studies – Play 13 August 2013 Hewitson in Urban Life

31 July 2013 CMs Strategic Issues Seminar Councillor Australian Institute of Urban Studies – Play Hudson 26 September 2013 in Urban Life 31 July 2013 Council Members Strategic Issues Seminar Councillor Australian Institute of Urban Studies – Play 13 November 2013 Palmer in Urban Life 28 February 2014 State Election and Planning Luncheon 13 August 2013 Local Government Conference Councillor Saies 18 April 2014 Strategic Financial Sustainability Tools Councillor Australian Institute of Urban Studies – Play 13 August 2013 Schnell in Urban Life Councillor Tipper 28 February 2014 Community Engagement Techniques

ELECTOR REPRESENTATION REVIEW The total representation quota is the number of electors for each Elected Member including the Mayor. The City of Unley’s representation quota is 1:2 067 with 26 875 electors and compares with other similar councils (as obtained by the Electoral Commission of South Australia1) as follows;

Council Electors Representation City of Burnside 31 723 1:2 440 City of Campbelltown 34 172 1:3 106 City of Holdfast Bay 26 576 1:2 044 City of Norwood, Payneham & St Peters 24 695 1:1 763

1 Source 2013-14 Representation Quotas - Local Government Association of SA.

During 2012-13, Council undertook an “Elector Representation Review”. This is a process which is required under the Local Government Act 1999 to review the structure of the elected Council and the number of wards and electors in those wards. The review was undertaken by a consultant, and included opportunity for public comment.

The legislation specifies that if a council is divided into wards, then the number of electors in each ward must fall within a ward quota so that there is fair representation on Council. The review identified that some ward boundaries needed to be altered slightly to bring the elector numbers back within the quota. Subsequently, there will be minor changes to the ward boundaries between Fullarton and Unley Park Wards, Goodwood and Unley Park Wards, and between Parkside and Unley Wards.

Council also resolved that the name of Goodwood South Ward be changed to Clarence Park Ward as that is more appropriate for the area.

The changes do not affect the services provided by Council to the community or access to Council facilities.

The Electoral Commissioner for South Australia certified the changes in August 2013 and they will apply from the next Council election in November 2014.

The next review will be undertaken when directed by the Minister for Local Government. At that time, notices will be placed in a newspaper circulating in the area to invite public submissions.

MEETING TIMES, DATES, AGENDAS AND MINUTES Agendas for the Unley Council and key committee meetings are on display at the Unley Civic Centre, the Goodwood and Unley libraries, and on the City of Unley website.

Council meets every fourth Monday of the month at 7pm at the Civic Centre, 181 Unley Road, Unley. All Council meetings are open to the public.

CHIEF EXECUTIVE OFFICER

GENERAL MANAGER GENERAL MANAGER GENERAL MANAGER GENERAL MANAGER ASSETS & COMMUNITY ECONOMIC PEOPLE & INFRASTRUCTURE DEVELOPMENT & GOVERNANCE PLANNING

• Operational Services • Community Development • Development Services • Finance and ICT (Building and Planning) • Governance and Risk • Environment and Waste • Community Services • Economic Development • Organisational Development Management • Libraries and Museum • Policy Planning • Communications, Marketing • Asset Management • Swimming Centre • Urban Design and Customer Service • Sustainable Landscapes • Regulatory Services • Traffic and Transport

DECISION MAKING STRUCTURE The Local Government system is integral to the democratic system of government in Australia which provides vital economic, social and environmental support for communities.

The City of Unley exists to give direction and policy guidelines to provide and maintain infrastructure and services, along with regulating activities whilst complying with many and varied pieces of legislation.

The City of Unley operates autonomously within the framework of the Local Government Act 1999 and delegates authority to the Chief Executive Officer in accordance with legislative requirements, budgets, strategic planning policy and corporate structure.

Unley Council has a number of committees and subsidiaries that assist in the decision making process. The administrative body of the Council also has a number of reference groups that inform decision making.

CONFIDENTIALITY In accordance with Section 90(1) of the Local Government Act 1999 all Council and Committee meetings were conducted in a place open to the public.

On every occasion that the provision to exclude the public within Section 90(2) of the Local Government Act 1999 was utilised, the minutes of every meeting include the proceedings for making an order and the grounds on which the order was made.

The table below shows the confidentiality orders made during the financial year, the grounds for those orders and on what date, if any, the order expired or was lifted:

Council/Committee Date and Subject Grounds Revoked/Expired Item 18 - CEO Perf 8 August 2013 Section 90(2) and Removed by the Review 2013 CEO Remuneration (3)(a) CEO 10/2/14 Review Of the LGA.

Item 18 - CEO Perf September 2013 Section 90(2) and Removed by the Rev 2013 CEO Remuneration (3)(a) CEO 10/2/14 Item 919 Council Review Of the LGA.

Item 15 4 September 2013 Pursuant to Section Removed by the UBED Update Unley Digital 90(2) and (3)(d) of CEO 10/2/14 Strategy the LGA. Commercial Information

Item 913 23 September 2013 Pursuant to Section Removed by the Council Contract Kerbside Waste 90(2) and (3)(d) of CEO 10/2/14 and Recycling Collection the LGA. Commercial Information

Item 70 1 October 2013 Pursuant to Section Removed by CEO Audit & Governance Evaluation of Audit Tender 90(2) and (3)(d) of 12/2/14 Item 958 Council the LGA. October 2013 Commercial Information

Item 73 November 2013 Pursuant to Section Removed by CEO Audit & Governance External Audit Appointment 90(2) and (3)(d) of 12/2/14 Item 962 Council the LGA. Commercial Information

Item 1005 December 2013 Pursuant to Section Removed by CEO Council Australia Day Awards 90(2) and 3(a) of 24/1/14 the LGA. Personal affairs

Item 842 22 July 2013 Section 90(2) and Reviewed by Council Centennial Park Cemetery 3(d) of the LGA. CEO 10/2/14 – Authority Operating Budget Commercial Maintain on 2013-2014 Advantage Attachment 1

Item 845 22 July 2013 Section 90(2) and Reviewed by Council Centennial Park Cemetery 3(d) of the LGA. CEO 10/2/14 – Authority Annual Business Commercial Maintain on Plan 2013 – 2016 Advantage Attachment 1.

Item 880 26 August 2013 Pursuant to Section Reviewed by Council Land Encroachment 90(2) and (3)(a) of CEO 10/2/14 – Ferguson Avenue Myrtle the LGA. Personal Maintain. Bank affairs

Item 980 25 November 2013 Pursuant to Section Reviewed by Council Land Encroachment 90(2) and (3)(i) of CEO 10/2/14 - the LGA. Possible Maintain Litigation

Item 1030 January 2014 Pursuant to Section Until revoked by Council DPTI Rail Electrification 90(2) and (3)(d). the CEO Commercial Information

Item 1034 January 2014 Pursuant to Section Until revoked by Council DPTI Land 90(2) and (3)(d). the CEO Commercial Information

Item 1068 Devon Street Property Section 90(2) and Until revoked by (Adjourned Item Purchase (3)(d) of the LGA. the CEO 1064) Commercial Council advantage Item 1100 24 March 2014 Pursuant to Section Until revoked by Council Leasing Options For 39 90(2) and (3)(d). the CEO Oxford Terrace, Unley Commercial Information

Item 1160 26 May 2014 Pursuant to Section Until revoked by Council Centennial Park Cemetery 90(2) and 90(3)(d). the CEO Authority – Draft Operating Commercial Budget 2014-15 Information

Item 1164 28 April 2014 Pursuant to Section Until revoked by Council Land Encroachment 90(2) and (3)(i). the CEO Possible litigation. Item 1166 26 May 2014 Pursuant to Section Until revoked by Council Tree Damage 90 (3)(d). the CEO Commercial Information. Item 1192 23 June 2014 Section 90(3)(a) Until revoked by CEO Perf Review CEO Performance Review Personal affairs the CEO 18/6 Council * Note: More than one Grounds applied to some Orders

The table below shows the confidentiality orders made in previous financial years (but after 15 November 2010) that were current in this financial year, the grounds for those orders and on what date, if any, the order expired or was lifted:

Council/Committee Date and Subject Grounds Revoked/Expired Item 36 (Reserved) 27 February 2012 Pursuant to Section Removed by CEO UBED / Council Unley Mainstreet Digital 90(2) and (3)(b) of 10/2/14 Economy Strategy the LGA

Item 11 – CEO Perf May 2013 Section 90(2) and Removed by CEO Review Consideration of Proposals (3)(d) of the LGA. 10/2/14 Council from Consultants to Commercial Conduct CEO Performance advantage Survey Item 5 5 February 2011 Pursuant to Section Reviewed by Special Council City of Unley v Partek and 90(2) and (3)(h) of CEO 10/2/14 – Mollison the LGA. Maintain on report Legal advice. and attachment – legal advice. Item 9 5 September 2011 Section 90(2) and Reviewed by CEO Recruitment Presentation by Stillwell (3)(a) CEO 10/2/14 – Committee Management Consultants Maintain. re Applicants Item 12 15 September 2011 Section 90(2) and Reviewed by CEO Recruitment Applicants for the position (3)(a) CEO 10/2/14 – Committee of Chief Executive Officer Maintain. Item 70 19 September 2011 Pursuant to Section Reviewed by CSP Proposed Sale of 39 and 90(2) and (3)(b) of CEO 10/2/14 – Item adjourned to 41 Oxford Terrace Unley. the Local Maintain on report October Council Government Act and attachments. meeting. 24 October 2011 1999. Item 275 Proposed Sale of 39 and Council 41 Oxford Terrace Unley (Adjourned Item 70) Item 466 25 June 2012 Pursuant to Section Reviewed by Council Centennial Park Cemetery 90(2) and (3)(d) of CEO 10/2/14 – Authority – Draft Operating the LGA Maintain. Budget 2012-2013

Item 469 25 June 2012 Pursuant to Section Reviewed by Council Centennial park Cemetery 90(2) and (3)(d) of CEO 10/2/14 – Authority – Operating the LGA Maintain. Budget Reconsideration 2011-2012

Adjourned item 132 27 August 2012 Pursuant to Section Reviewed by CSP Street Tree Removal 90(2) and (3)(h)(i) CEO 10/2/14 – Item 556 26 Porter Street of the LGA. Maintain on Council Parkside – Attachments 6 Legal advice and Attachments 6 & and 7 only remain litigation 7. confidential

Item 559 24 September 2012 Section 90(2) and Reviewed by Council Request to Purchase Land (3)(d) of the LGA. CEO 10/2/14 – at Pasadena by Centennial Commercial Maintain. Park Board of advantage Management Item 615 26 November 2012 Section 90(2) and Reviewed by Council CPCA Provision of (3)(d) of the LGA. CEO 10/2/14 – Services to Other Local Commercial Maintain. Government Councils advantage Item 639 10 December 2012 Section 90(2) and Reviewed by Council East Waste Report (3)(d) of the LGA. CEO 10/2/14 – Commercial Maintain. advantage Item 689 February 2013 Section 90(2) and Reviewed by Council East Waste (3)(d) of the LGA. CEO 10/2/14 – Commercial Maintain. advantage Item 715 March 2013 Section 90(2) and Reviewed by Council CPCA Strategic Plan 2012- (3)(d) of the LGA. CEO 10/2/14 – 2033 Commercial Maintain on advantage attachments. Item 780 May 2013 Section 90(2) and Reviewed by Council CPCA Operating Budget (3)(d) of the LGA. CEO 10/2/14 – Commercial Maintain on advantage Attachment 2 only. Item 808 24 June 2013 Section 90(2) and Reviewed by Council Council Owned Property 3(d) of the LGA. CEO 10/2/14 – 166 – 168 Unley Road Commercial Maintain on report Unley advantage and attachments. * Note: More than one Grounds applied to some Orders

Section 56A(12)(a)(viii) and (ix) of the Development Act 1993 Number Development Assessment 2 [on the grounds of S.56A(12)(a)(vi) - litigation]

The tables below show the number of confidentiality orders for a document or part thereof including reports, attachments and minutes to be kept confidential:

Section 91(7) & (9) of the Local Government Act 1999 Number Council 11 Audit & Governance - Unley Business & Economic Development - CEO Performance Review 1

A cumulative total of 21 confidentiality orders made by Council or its Committees under section 91(7) remained operative from when the new reporting requirements under Local Government (General) Regulation 22A commenced.

FREEDOM OF INFORMATION During the 2013-14 financial year the City of Unley received applications for information under the Freedom of Information legislation and charged $31.50 per application. • 48 were granted in full • 3 were refused (publicly available and exemptions under the Act) • 1 was withdrawn

INTERNAL REVIEW APPLICATIONS During the 2013-14 financial year there was one request for a section 270 internal review.

The request was to review the method of calculation and payment for removal of a Council street tree. The review confirmed that the calculation method is recognised as a standard method by the arboriculture industry, and that Council has the right to charge for the service. The applicant was advised of the review decision.

APPLICATION OF COMPETITION PRINCIPLES The City of Unley has determined that Centennial Park Cemetery Authority is the only activity assessed as a Significant Business Activity under the National Competition Policy. To separate this activity from ordinary operations, the City of Unley has created a regional subsidiary in partnership with the City of Mitcham.

COMMUNITY LAND MANAGEMENT PLANS Community Land Management Plans identify the purpose and objectives for each parcel of land contained within the City of Unley’s Community Land Register.

These plans reflect existing polices and strategies and operate under Section 196 of the Local Government Act 1999, grouping parcels of land that have similar purposes, objectives, management policies and performance targets.

They are measured by four categories: • Major parks • Minor parks • Sports clubs and recreational facilities • Other community land

Community Land Management Plans and a register of Community Land Management Agreements can be viewed on the City of Unley website.

COMPETITIVE TENDERING ARRANGEMENTS The City of Unley’s Procurement Policy guides the practices and procedures used by the organisation to ensure it:

• demonstrates public accountability; • exhibits the highest level of probity when dealing with suppliers; and • obtains the best value when undertaking procurement.

Council commenced a review process the previous financial year to ensure compliance with the Local Government Act 1999 and the Local Government Accountability Framework) Amendment Act 2009.

The City of Unley’s Procurement Policy ensures that all procurement activities will be conducted in accordance with six key principles which are:

• open and effective competition; • value for money; • social and economic sustainability; • environmental sustainability; • ethical behaviour and fair dealing; and • contractors and WHS Management.

The entire policy can be downloaded from the Council’s website.

RATING POLICY Individual property rates are calculated by multiplying the property’s capital valuation (as determined by the Valuer General) by a rate in the dollar that will be sufficient to achieve the amount of rates required.

The amount of income required to be raised through rates equals the balance after the amount the City of Unley will receive through grants and subsidies has been deducted from the amount needed to achieve the goals of the 4 Year Plan.

Amount needed to achieve goals in 4 Year Plan – Amount raised through grants and subsidies and other income

= Amount of rates to be raised

When the City of Unley establishes its rates it considers the:

• 4 Year Plan • Current economic climate • Budget needs to deliver required service levels and • Specific issues and impact of rates on the community.

The complete Annual Business Plan and Budget is available on the City of Unley website.

INCOME

During the 2013-14 financial year the City of Unley received income from:

• Rates $34.1m • Statutory Charges $1.3m • User Charges $1.6m • Operating Grants and Contributions $3.1m • Investments $21k • Reimbursements $239k • Other $918k (includes net gain – joint ventures and associates)

SUBSIDIARY

CENTENNIAL PARK CEMETERY AUTHORITY

Centennial Park Cemetery was established on 8 June 1936 and is located on Goodwood Road, Pasadena.

It is South Australia’s largest provider of cremation, burial and memorial services with more than 50 themed gardens and award winning chapels.

The Cemetery is jointly owned by the City of Unley and the City of Mitcham (which equates to nearly $37.2m net assets) and is managed by the Centennial Park Cemetery Authority.

The Authority operates as a regional subsidiary under the Local Government Act 1999 and is jointly administered by a Board comprising of three independent members and two councillors from each constituent Council. Councillor Hudson and Councillor Lapidge have represented the City of Unley during this financial year.

In accordance with the Charter, the Authority allocates a financial contribution to the City of Unley and City of Mitcham in accordance with responsible business management practices each financial year.

A payment of $195,963 was made to each Council for the Liability Guarantee, during 2013-14.

The Centennial Park Cemetery Authority’s Annual Report can be found at http://www.centennialpark.org.au/our-publications.html.

SECTION 41 COMMITTEES Under Section 41 of the Local Government Act 1999, the Council has the power to establish committees that will assist Council in the performance of its functions. These committees make recommendations to the Council.

From 1 July 2013 until 30 June 2014 the City of Unley had the following six Section 41 Committees: • Audit and Governance Committee • CEO Performance Review Committee • Community and Culture Committee • Development Strategy and Policy Committee • Infrastructure and Capital Projects Committee • Unley Business and Economic Development Committee

The membership and meeting arrangements of each committee are described on the following pages.

Audit and Governance Committee The City of Unley Audit and Governance Committee is appointed by the Council and is authorised to obtain independent professional advice to oversee the City’s risk management and audit initiatives and to act as a source of advice to the Council and Chief Executive Officer.

Members • Mr John Rawson (Presiding Member) • Cr Michael Saies • Cr Rob Sangster (Joined 28/10/2013) • Cr Denise Tipper (Resigned 14/10/2013) • Mr Shaun Matters • Mr Ed Parker

The Committee meets at least four times per year at appropriate times within the financial reporting cycle, and when the Committee may otherwise deem necessary. The committee met five times during 2013/14.

Sitting fees for independent members, per meeting attended, are as follows: • Presiding Member $450 • Independent Members $300 • If independent Members are required to attend a workshop, $150 per workshop

CEO Performance Review Committee The CEO Performance Review Committee has been established to undertake performance reviews of the CEO in accordance with employment contracts and the committee’s Terms of Reference.

Members • Mayor Lachlan Clyne (Presiding Member) • Cr Jennie Boisvert • Cr John Koumi

Due to the nature of the committee it may determine the time and location of its meetings. The committee meet twice during 2013/14.

Community and Culture Committee The Community and Culture Committee assists Council to develop a strong and inclusive community that encourages active citizenship and participation and the enhancement and development of a vibrant community that celebrates its cultural heritage, creativity and artistic endeavour.

Members • Cr Peter Hughes (Presiding Member) • Mayor Lachlan Clyne (Ex Officio member) • Cr Michael Hudson • Cr Michael Saies • Cr Denise Tipper • Dr Lynn Arnold • Mr Peter Croft • Mr Greg Mackie

The Committee meets on a quarterly basis on the third Monday of the month, unless otherwise required.

The sitting fees are as follows: • Presiding Member per annum $3,873 • Independent members per meeting attended: $300

The Committee has met on four occasions this financial year.

Development Strategy and Policy Committee The Development Strategy and Policy Committee provides advice to the Council in relation to the extent to which the Council’s Development Plan and policies accord with the State Planning Strategy and assists the Council in undertaking strategic reviews of the City of Unley Development Plan.

Members • Cr Michael Hewitson (Presiding Member) • Mayor Lachlan Clyne (Ex Officio Member) • Cr Anthony Lapidge

• Cr Don Palmer • Cr Bob Schnell • Mr Theo Maras • Mr Tim Horton (resigned 16/6/2014) • Mr Roger Freeman

The Committee meets on a quarterly basis on the third Monday of the month, unless otherwise required.

The sitting fees are as follows: • Presiding Member per annum $3,873 • Independent members per meeting attended $300

The Committee has met on three occasions this financial year.

Infrastructure and Capital Projects Committee The Infrastructure and Capital Projects Committee offers advice and recommendations to Council regarding projects, infrastructure and assets strategy, management of Council assets, capital programs and new Council initiatives. The Committee also provides advice on the potential implications of activities being undertaken by State Government and other key stakeholders.

Members • Councillor Jennie Boisvert (Presiding Member) • Mayor Lachlan Clyne (Ex Officio Member) • Councillor John Koumi • Councillor Rufus Salaman • Councillor Rob Sangster • Ms Nicole Edwards • Mr Gavin Brennan • Mr Paul Di Iulio

The Committee meets on a quarterly basis on the third Monday of the month, unless otherwise required.

The sitting fees are as follows: • Presiding Member per annum $3,873. • Independent members per meeting attended $300

The Committee has met on four occasions this financial year.

Unley Business and Economic Development Committee The Unley Business and Economic Development (UBED) Committee has been established to provide advice and recommendations to the Council in relation to enhancing and sustaining the economic viability of the commercial precincts and the City of Unley generally.

Members Council Representatives • Cr John Koumi (Presiding Member) • Mayor Lachlan Clyne (Ex Officio member) • Cr Anthony Lapidge • Cr Don Palmer • Cr Rufus Salaman Independent Representatives • Mr Andrew Bahr • Mr Phillip Brunning • Ms Gabrielle Leonello • Mr Andre Stuyt • Mr Chris Vounasis Trader Representatives • Mr Sean Bushby • Mr David McLaren • Mr James Morris • Mr Craig Phillips • Mr Patrick Weaver (Resigned 4/9/2013) • Ms Angela Winters

The Committee determines the day, and time of the meeting, and meets on a bi monthly basis.

The sitting fees are as follows: • Presiding Member per annum: $3,873 Councillor Koumi has elected to not receive the additional Presiding Member allowance • Independent members per meeting attended: $300

The Committee has met three times this financial year.

DEVELOPMENT ASSESSMENT PANEL The Development Assessment Panel considers development applications and makes planning decisions.

It is an autonomous planning authority that was established in accordance with the Development Act 1993 (the Act).

The Act requires the City of Unley to act as the authority in relation to applications for development consent and all matters rising under Part 4 of the Act and associated Development Regulations (1993).

The Panel is convened under the Act and operates under the Terms of Reference derived from the legislation.

Current Members • Mr Terry Tysoe (Presiding Member) • Mr Brenton Burman (Deputy Presiding Member) • Cr Don Palmer • Cr Rufus Salaman • Cr Rob Sangster • Ms Nicole Dent • Mrs Ann Nelson

Meetings are normally held on the third Tuesday evening of each month.

Sitting fees per meeting attended: • Presiding Member $520 • Independent Member $416 • Elected Members $400 • If independent Members are required to attend formal Council training or workshops $150 per workshop.

EXECUTIVE TEAM SALARY PACKAGES

The five members of the executive team are paid a salary package which varies from individual to individual. These packages include: • 9.25% compulsory superannuation; and • the provision of a motor vehicle for unrestricted private use on a salary sacrifice basis.

As a result of the CEO Performance Review, the CEO was paid a bonus for the 2013/14 financial year.

HUMAN RESOURCE MANAGEMENT PROGRAMS

The City of Unley has implemented a three-year plan to achieve conformance under the workplace health and safety performance standards for self-insured employers (PSSI) as required by the Work Health and Safety Act and Regulations. Over the past year, new changes to the organisation’s safety system have been consulted on with employees, adopted by executive and have commenced implementation to reflect changes to the 2012 Act in harmonisation with federal requirements.

Council’s Workplace Health and Safety Committees, in partnership with the executive and leadership teams, have undertaken steps to become fully compliant with the requirements of a self-insured employer as well as being a compliant member Council of the Local Government Association Workers Compensation Scheme (LGAWCS). As a result of our work the Council received a rebate.

The leadership team has continued to focus upon the implementation of improved systems, structures, processes and leadership capability in support of achieving the organisation’s preferred culture. This has followed on from the organisation-wide culture diagnostic conducted in March 2012, which has led to the creation and implementation of improvement action plans for for teams and individuals. A leadership forum to promote shared learning, understanding and progress towards a constructive culture has also continued quarterly, and engages all levels of management within the organisation.

Staff Overview as at 30 June 2014 Staff numbers as at 30 June 2014 shown as Full-Time Equivalent (FTE) and by headcount including gender.

Staffing Numbers Division (FTE) Chief Executive’s Office 3 People and Governance 30.69 Community 64.58 Assets and Infrastructure 62.23 Economic Development and 22.25 Planning Total 182.75

Staff Gender Ratio

Division Staffing Numbers – Head Count* Male Female Total Chief Executive’s Office 1 2 3 People and Governance 9 23 32 Community 18 65 83 Assets and Infrastructure 55 8 63 Economic Development 14 11 25 and Planning Total 97 109 206

*excluding casuals and agency

LIST OF REGISTERS AND CODES

The following table provides a list of registers, codes and documents that Council must make available under legislation. The registers and codes listed are all available either through the Civic Centre or Council’s website and most are free to inspect. When a hard copy is requested a fee may apply.

Section of Document LGA'99 view

/Reg service Website for public Customer Hard copy Mandatory

Annual Business Plan & Financial 123 √ √ √ √ Statements Annual Report 131 √ √ √ √ Codes • Code of Conduct for Council 110 √ √ √ √ Employees • Code of Conduct for Council 63 √ √ √ √ Members • Code of Practice for Access to Council Meetings and 92 √ √ √ √ Documents • Code of Practice Meeting Reg 6 √ √ √ √ Procedures • Complaint handling procedure Part 2 of c under Council Members Code √ √ √ √ of c of Conduct Council and Committee Agendas and 83+91(4) √ √ √ √ Minutes Policies Caretaker (Elections Act) 91A √ Contract & Tenders 49(4) √ √ √ √ Elected Member Allowances and 77(1)(b) √ √ √ √ Benefits 77(4)78 Elected Member Training and 80A(5) √ √ √ √ Development Internal Control (Various) 125 √ √ √ √ Internal Review of Council Decisions 270(5) √ √ √ √ Order making 259(6) √ √ √ √ Prudential Project Management S.48 √ √ √ √

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51 The City of Unley GENERAL PURPOSE FINANCIAL STATEMENTS for the year ended 30 June 2014

Our City is recognised for its vibrant community spirit, quality lifestyle choices, diversity, business strength and innovative leadership. The City of Unley

General Purpose Financial Statements for the year ended 30 June 2014

Contents Page

1. Council Certificate 2

2. Primary Financial Statements:

- Statement of Comprehensive Income 3 - Statement of Financial Position 4 - Statement of Changes in Equity 5 - Statement of Cash Flows 6

3. Notes to the Financial Statements 7

4. Independent Auditor's Report - Financial Statements 43

5. Independent Auditor's Report - Internal Controls 45

6. Certificates of Audit Independence

- Council Certificate of Audit Independence 46 - Audit Certificate of Audit Independence 47

page 1

The City of Unley

Statement of Comprehensive Income for the year ended 30 June 2014

$ '000 Notes 2014 2013

Income Rates Revenues 2a 34,113 32,608 Statutory Charges 2b 1,270 1,364 User Charges 2c 1,580 1,592 Grants, Subsidies and Contributions 2g 3,059 2,950 Investment Income 2d 21 39 Reimbursements 2e 239 252 Other Income 2f 763 596 Net Gain - Equity Accounted Council Businesses 19 155 484 Total Income 41,200 39,885

Expenses Employee Costs 3a 15,355 14,113 Materials, Contracts & Other Expenses 3b 16,993 16,162 Depreciation, Amortisation & Impairment 3c 6,811 6,457 Finance Costs 3d 552 552 Total Expenses 39,711 37,284

Operating Surplus / (Deficit) 1,489 2,601

Asset Disposal & Fair Value Adjustments 4 (8) (74) Amounts Received Specifically for New or Upgraded Assets 2g 285 1,742 Net Surplus / (Deficit) 1 1,766 4,269

Other Comprehensive Income Changes in Revaluation Surplus - Infrastructure, Property Plant & Equipment 9a (6,210) 52,125 Share of Other Comprehensive Income - Equity Accounted Council Businesses 19 - (24)

Total Other Comprehensive Income (6,210) 52,101

Total Comprehensive Income (4,444) 56,370

1 Transferred to Equity Statement

The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 3 The City of Unley

Statement of Financial Position as at 30 June 2014

$ '000 Notes 2014 2013

ASSETS Current Assets Cash and Cash Equivalents 5a 115 3,116 Trade & Other Receivables 5b 1,958 2,557 Other Financial Assets 5c 27 30 Total Current Assets 2,100 5,703

Non-Current Assets Financial Assets 6a 61 131 Equity Accounted Investments in Council Businesses 6b 18,605 18,450 Infrastructure, Property, Plant & Equipment 7a 529,246 531,243 Total Non-Current Assets 547,912 549,824 TOTAL ASSETS 550,012 555,527

LIABILITIES Current Liabilities Trade & Other Payables 8a 5,582 6,135 Borrowings 8b 6,692 6,310 Provisions 8c 1,557 1,311 Total Current Liabilities 13,831 13,756

Non-Current Liabilities Borrowings 8b 4,003 5,232 Provisions 8c 583 496 Other Non-Current Liabilities 8d 153 134 Total Non-Current Liabilities 4,739 5,862 TOTAL LIABILITIES 18,570 19,618 Net Assets 531,442 535,909

EQUITY Accumulated Surplus 121,694 119,928 Asset Revaluation Reserves 9a 409,748 415,958 Other Reserves 9b - 23 Total Council Equity 531,442 535,909

The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 4 The City of Unley

Statement of Changes in Equity for the year ended 30 June 2014

Asset Accumulated Revaluation Other Total $ '000 Notes Surplus Reserve Reserves Equity

2014 Balance at the end of previous reporting period 119,928 415,958 23 535,909 a. Net Surplus / (Deficit) for Year 1,766 - - 1,766 b. Other Comprehensive Income - Gain (Loss) on Revaluation of Infrastructure, Property, Plant and Equipment 7a - (6,210) - (6,210) - Ron Young Reserve fully expended in line with bequest requirements - - (23) (23) Other Comprehensive Income - (6,210) (23) (6,233)

Total Comprehensive Income 1,766 (6,210) (23) (4,467)

Balance at the end of period 121,694 409,748 - 531,442

2013 Balance at the end of previous reporting period 115,652 363,857 30 479,539 a. Net Surplus / (Deficit) for Year 4,269 - - 4,269 b. Other Comprehensive Income - Gain (Loss) on Revaluation of Infrastructure, Property, Plant and Equipment 7a - 52,125 - 52,125 - Share of OCI - Equity Accounted Council Businesses 19 - (24) - (24) Other Comprehensive Income - 52,101 - 52,101

Total Comprehensive Income 4,269 52,101 - 56,370 c. Transfers between Reserves 7 - (7) - Balance at the end of period 119,928 415,958 23 535,909

The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 5 The City of Unley

Cash Flow Statement for the year ended 30 June 2014

$ '000 Notes 2014 2013

Cash Flows from Operating Activities Receipts Operating Receipts 41,378 38,756 Investment Receipts 21 40 Payments Operating Payments to Suppliers and Employees (32,293) (29,622) Finance Payments (557) (571)

Net Cash provided by (or used in) Operating Activities 11b 8,549 8,603

Cash Flows from Investing Activities Receipts Amounts Received Specifically for New/Upgraded Assets 285 1,742 Sale of Replaced Assets 458 284 Repayments of Loans by Community Groups 46 90 Payments Expenditure on Renewal/Replacement of Assets (8,128) (6,037) Expenditure on New/Upgraded Assets (3,364) (4,879) Loans Made to Community Groups - (151) Net Cash provided by (or used in) Investing Activities (10,703) (8,951)

Cash Flows from Financing Activities Payments Repayments of Borrowings (1,150) (1,076) Net Cash provided by (or used in) Financing Activities (1,150) (1,076)

Net Increase (Decrease) in Cash Held (3,304) (1,424) plus: Cash & Cash Equivalents at beginning of period 11 (2,044) (620)

Cash & Cash Equivalents at end of period 11a (5,348) (2,044)

The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 6 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Contents of the Notes accompanying the Financial Statements

Note Details Page

1 Significant Accounting Policies 8 2 Income 14 3 Expenses 17 4 Asset Disposal & Fair Value Adjustments 18 Current Assets 5a Cash & Cash Equivalents 19 5b Trade & Other Receivables 19 5c Other Financial Assets (Investments) 19 Non-Current Assets 6a Financial Assets 20 6b Equity Accounted Investments in Council's Businesses 20 Fixed Assets 7a Infrastructure, Property, Plant & Equipment 21 7b Valuation of Infrastructure, Property, Plant & Equipment 22 Liabilities 8a Trade & Other Payables 26 8b Borrowings 26 8c Provisions 26 8d Other Liabilities 26 9 Reserves 27 10 Assets Subject to Restrictions 27 11 Reconciliation to Statement of Cashflows 28 12 Functions 29 13 Financial Instruments 31 14 Commitments for Expenditure 36 15 Financial Indicators 37 16 Uniform Presentation of Finances 38 17 Operating Leases 38 18 Superannuation 39 19 Equity Accounted Council Businesses 40 20 Non Current Assets Held for Sale & Discontinued Operations 41 21 Contingencies & Assets/Liabilities Not Recognised in the Balance Sheet 42 22 Events After the Balance Sheet Date 42

page 7

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 1. Summary of Significant Accounting Policies

The principal accounting policies adopted by Council 2 The Local Government Reporting Entity in the preparation of these consolidated financial statements are set out below. City of Unley is incorporated under the South Australian Local Government Act 1999 and has its These policies have been consistently applied to all principal place of business at 181 Unley Road, the years presented, unless otherwise stated. Unley. These financial statements include the Council’s direct operations and all entities through which Council controls resources to carry on its 1 Basis of Preparation functions. In the process of reporting on the Council as a single unit, all transactions and balances 1.1 Compliance with Australian Accounting between activity areas and controlled entities have Standards been eliminated.

This general purpose financial report has been prepared in accordance with Australian Accounting 3 Income Recognition Standards as they apply to not-for-profit entities, other authoritative pronouncements of the Australian Income is measured at the fair value of the Accounting Standards Board, Interpretations and consideration received or receivable. Income is relevant South Australian legislation. recognised when the Council obtains control over the assets comprising the income, or when the amount The financial report was authorised for issue by due constitutes an enforceable debt, whichever first certificate under regulation 14 of the Local occurs. Government (Financial Management) Regulations 2011. Where grants, contributions and donations recognised as incomes during the reporting period 1.2 Historical Cost Convention were obtained on the condition that they be expended in a particular manner or used over a Except as stated below, these financial statements particular period, and those conditions were have been prepared in accordance with the historical undischarged as at the reporting date, the amounts cost convention. subject to those undischarged conditions are disclosed in these notes. Also disclosed is the 1.3 Critical Accounting Estimates amount of grants, contributions and receivables recognised as incomes in a previous reporting period The preparation of financial statements in conformity which were obtained in respect of the Council's with Australian Accounting Standards requires the operations for the current reporting period. use of certain critical accounting estimates, and requires management to exercise its judgement in Expiation fees are recognised as income when applying Council’s accounting policies. control over the expiation fee is obtained. Accordingly, uncollected expiation fees are not The areas involving a higher degree of judgement or recognised as income until payment is received. complexity, or areas where assumptions and This is in recognition that Council does not have estimates are significant to the financial statements control over the assets comprising the expiation fees are specifically referred to in the relevant sections of until payment is received or awarded to Council by this Note. the judicial system.

1.4 Rounding 4 Cash, Cash Equivalents and other All amounts in the financial statements have been Financial Instruments rounded to the nearest thousand dollars ($’000). Cash Assets include all amounts readily convertible to cash on hand at Council’s option with an insignificant risk of changes in value with a maturity of three months or less from the date of acquisition.

page 8

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 1. Summary of Significant Accounting Policies (continued)

Receivables for rates and annual charges are 6.2 Materiality secured over the subject land, and bear interest at rates determined in accordance with the Local Assets with an economic life in excess of one year Government Act 1999. Other receivables are are only capitalised where the cost of acquisition generally unsecured and do not bear interest. exceeds materiality thresholds established by Council for each type of asset, which is $3000. In All receivables are reviewed as at the reporting date determining (and in annually reviewing) such and adequate allowance made for amounts the thresholds, regard is given to the nature of the asset receipt of which is considered doubtful. and its estimated service life. Examples of capitalisation thresholds applied during the year are All financial instruments are recognised at fair value as follows. No capitalisation threshold is applied to at the date of recognition. A detailed statement of the acquisition of land or interests in land. the accounting policies applied to financial instruments forms part of Note 13. 6.3 Subsequent Recognition

All material asset classes are revalued on a regular 5 Inventories basis such that the carrying values are not materially different from fair value. For infrastructure and other Inventories held in respect of stores have been asset classes where no active market exists, fair valued by using the weighted average cost on a value is determined to be the current replacement continual basis, after adjustment for loss of service cost of an asset less, where applicable, accumulated potential. Inventories held in respect of business depreciation calculated on the basis of such cost to undertakings have been valued at the lower of cost reflect the already consumed or expired future and net realisable value. economic benefits of the asset. Further detail of existing valuations, methods and valuers are provided at Note 7. 6 Infrastructure, Property, Plant & Equipment 6.4 Depreciation of Non-Current Assets

6.1 Initial Recognition Other than land, all infrastructure, property, plant and equipment assets recognised are systematically All assets are initially recognised at cost. For assets depreciated over their useful lives on a straight‐line acquired at no cost or for nominal consideration, basis which, in the opinion of Council, best reflects cost is determined as fair value at the date of the consumption of the service potential embodied in acquisition. those assets.

All non‐current assets purchased or constructed are Depreciation methods, useful lives and residual capitalised as the expenditure is incurred and values of classes of assets are reviewed annually. depreciated as soon as the asset is held “ready for use”. Cost is determined as the fair value of the Major depreciation periods for each class of asset assets given as consideration plus costs incidental are listed below. Depreciation periods for to the acquisition, including architects' fees and infrastructure assets have been estimated based on engineering design fees and all other costs incurred. the best information available to Council, but The cost of non‐current assets constructed by the appropriate records covering the entire life cycle of Council includes the cost of all materials used in these assets are not available, and extreme care construction, direct labour on the project and an should be used in interpreting financial information appropriate proportion of variable and fixed based on these estimates. overhead.

For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition.

page 9

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 1. Summary of Significant Accounting Policies (continued)

Equipment, Furniture & Fittings 2 to 15 years 7 Payables

Buildings 50 years 7.1 Goods & Services

Infrastructure: Creditors are amounts due to external parties for the Roads, Lanes, Kerb & Watertable 20 to 100 years supply of goods and services and are recognised as Pathways 20 to 50 years liabilities when the goods and services are received. Drainage 35 to 100 years Creditors are normally paid 30 days after the month Traffic and Lighting 5 to 20 years of invoice. No interest is payable on these amounts. Bridges 50 to 75 years Recycled Water 5 to 50 years Other Assets 5 to 20 years 7.2 Payments Received in Advance & Deposits

6.5 Impairment Amounts other than grants received from external parties in advance of service delivery, and security Assets that are subject to depreciation are reviewed deposits held against possible damage to Council for impairment whenever events or changes in assets, are recognised as liabilities until the service circumstances indicate that the carrying amount may is delivered or damage reinstated, or the amount is not be recoverable. An impairment loss is refunded as the case may be. recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount (which is the higher of the present value of future 8 Borrowings cash inflows or value in use). Loans are carried at their principal amounts which For assets whose future economic benefits are not represent the present value of future cash flows dependent on the ability to generate cash flows, and associated with servicing the debt. Interest is where the future economic benefits would be accrued over the period to which it relates, and is replaced if Council were deprived thereof, the value recorded as part of “Payables”. Interest free loans in use is the depreciated replacement cost. In are carried at their nominal amounts; interest assessing impairment for these assets, a rebuttable revenues foregone by the lender effectively being a assumption is made that the current replacement reduction of interest expense in the period to which it cost exceeds the original cost of acquisition. relates.

Where an asset that has been revalued is subsequently impaired, the impairment is first offset 9 Employee Benefits against such amount as stands to the credit of that class of assets in Asset Revaluation Reserve, any 9.1 Salaries, Wages & Compensated Absences excess being recognised as an expense. Liabilities for employees’ entitlements to salaries, 6.6 Borrowing Costs wages and compensated absences expected to be paid or settled within 12 months of reporting date are Borrowing costs in relation to qualifying assets (net accrued at nominal amounts (including payroll based of offsetting investment revenue) have been oncosts) measured in accordance with AASB 119. capitalised in accordance with AASB 123 “Borrowing Costs”. The amounts of borrowing costs recognised Liabilities for employee benefits not expected to be as an expense or as part of the carrying amount of paid or settled within 12 months are measured as the qualifying assets are disclosed in Note 3, and the present value of the estimated future cash outflows amount (if any) of interest revenue offset against (including payroll based oncosts) to be made in borrowing costs in Note 2. respect of services provided by employees up to the reporting date. Present values are calculated using government guaranteed securities rates with similar maturity terms.

page 10

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 1. Summary of Significant Accounting Policies (continued)

Weighted avg. discount rate 2.5% (2.75% 2013) In respect of operating leases, where the lessor Weighted avg. settlement period 8.61 years (9.01 substantially retains all of the risks and benefits years 2013) incident to ownership of the leased items, lease payments are charged to expense over the lease No accrual is made for sick leave as Council term. experience indicates that, on average, sick leave taken in each reporting period is less than the entitlement accruing in that period, and this experience is expected to recur in future reporting 11 Construction Contracts periods. Council does not make payment for untaken sick leave. Construction works undertaken by Council for third parties are generally on an agency basis where the third party reimburses Council for actual costs 9.2 Superannuation incurred, and usually do not extend beyond the The Council makes employer superannuation reporting period. As there is no profit component, contributions in respect of its employees to the such works are treated as 100% completed. Statewide Superannuation Scheme. The Scheme Reimbursements not received are recognised as has two types of membership, each of which is receivables and reimbursements received in advance funded differently. No changes in accounting policy are recognised as “payments received in advance”. have occurred during either the current or previous reporting periods. Details of the accounting policies applied and Council’s involvement with the schemes 12 Joint Ventures and Associated Entities are reported in Note 18. Council has a 50% share in the regional subsidiary, Contributions to Other Superannuation Schemes Centennial Park Cemetery Authority. Council’s share has been recognised in the Financial Statements by Council also makes contributions to other including its share of the net assets within the superannuation schemes selected by employees under Balance Sheet. The Change in the equity share, the “choice of fund” legislation. All such schemes are including any asset revaluation, is disclosed in the of the accumulation type, where the superannuation Statement of Comprehensive Income. Details are benefits accruing to the employee are represented by reported in Note 19. their share of the net assets of the scheme, and no further liability attaches to the Council. As a result of changes made to the Charter of Centennial Park Cemetery Authority on August 2011, all distributions paid by the Authority to Council are 10 Leases recorded as revenue in the Statement of Comprehensive Income. Distributions paid by the Lease arrangements have been accounted for in Authority to Council are regarded as payments for accordance with Australian Accounting Standard guaranteeing the liabilities of the Authority and AASB 117. accordingly are treated as an expense in the Statement of Comprehensive Income in the Financial In respect of finance leases, where Council Statements of Authority. substantially carries all of the risks incident to ownership, the leased items are initially recognised as assets and liabilities equal in amount to the 13 GST Implications present value of the minimum lease payments. The assets are disclosed within the appropriate asset In accordance with UIG Abstract 1031 “Accounting class, and are amortised to expense over the period for the Goods & Services Tax” during which the Council is expected to benefit from the use of the leased assets. Lease payments are . Receivables and Creditors include GST allocated between interest expense and reduction of receivable and payable. the lease liability, according to the interest rate implicit in the lease.

page 11

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 1. Summary of Significant Accounting Policies (continued)

. Except in relation to input taxed activities, Fair value gains and losses on available-for-sale debt revenues and operating expenditures exclude investments, for example, will therefore have to be GST receivable and payable. recognised directly in profit or loss although there is currently a proposal by the IASB to introduce a Fair . Non-current assets and capital expenditures value through Other Comprehensive Income include GST net of any recoupment. category for debt instruments.

. Amounts included in the Statement of Cash There will be no impact on Council’s accounting for Flows are disclosed on a gross basis. financial liabilities, as the new requirements only affect the accounting for financial liabilities that are designated at fair value through profit or loss and 14 New accounting standards and UIG Council does not have any such liabilities. interpretations The de-recognition rules have been transferred from AASB 139 Financial Instruments: Recognition and Certain new (or amended) accounting standards and Measurement and have not been changed. interpretations have been published that are not mandatory for reporting periods ending 30 June The Council has not yet fully assessed the impact on 2014. the reporting financial position and performance on adoption of AASB 9.

Council has not adopted any of these standards early. Applicable to Local Government but no implications for Council; Council’s assessment of the impact of these new AASB 2013-3 Amendments to AASB 136 standards and interpretations is set out below. Recoverable Amount Disclosures for Non-

Financial Assets (effective for 30 June 2015 Applicable to Local Government with Financial Statements) implications:

AASB 9 Financial Instruments, associated There are no changes to reported financial position standards, AASB 2010-7 Amendments to or performance from AASB 2013 – 3, however Australian Accounting Standards arising from additional disclosures may be required. AASB 9 and AASB 2012-6 Amendments to Australian Accounting Standards – Mandatory Applicable to Local Government but not relevant Effective Date of AASB 9 and transitional to Council at this stage; disclosures and AASB 2013-9 Amendments to Australian Accounting Standards – Conceptual AASB 10 Consolidated Financial Statements, Framework, Materiality and Financial AASB 11 Joint Arrangements, AASB 12 Disclosure of Interests in Other Entities, revised Instruments (effective from 1 January 2017) AASB 127 Separate Financial Statements and

AASB 128 Investments in Associates and Joint AASB 9 Financial Instruments addresses the Ventures and AASB 2011-7 Amendments to classification, measurement and de-recognition of Australian Accounting Standards arising from financial assets and financial liabilities. the Consolidation and Joint Arrangements

Standards (effective for 30 June 2015 Financial The standard is not applicable until 1 January 2015 Statements for not-for-profit entities) but is available for early adoption.

When adopted, the standard will affect in particular This suite of five new and amended standards Council’s accounting for its available-for-sale address the accounting for joint arrangements, financial assets, since AASB 9 only permits the consolidated financial statements and associated recognition of fair value gains and losses in other disclosures. comprehensive income if they relate to equity investments that are not held for trading. AASB 10 replaces all of the guidance on control and consolidation in AASB 127 Consolidated and

page 12

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 1. Summary of Significant Accounting Policies (continued)

Separate Financial Statements, and Interpretation As Council already applies the equity method in 12 Consolidation – Special Purpose Entities. accounting for this investment, AASB 11 will not have any impact on the amounts recognised in its financial The core principle that a consolidated entity presents statements. a parent and its subsidiaries as if they are a single economic entity remains unchanged, as do the AASB 12 sets out the required disclosures for entities mechanics of consolidation. However, the standard reporting under the two new standards, AASB 10 and introduces a single definition of control that applies AASB 11, and replaces the disclosure requirements to all entities. currently found in AASB 127 and AASB 128.

It focuses on the need to have both power and rights Application of this standard by Council will not affect or exposure to variable returns. any of the amounts recognised in the financial statements, but will impact the type of information Power is the current ability to direct the activities that disclosed in relation to Council's investments. significantly influence returns. Returns must vary and can be positive, negative or both. Amendments to AASB 128 provide clarification that an entity continues to apply the equity method and Control exists when the investor can use its power to does not remeasure its retained interest as part of affect the amount of its returns. ownership changes where a joint venture becomes an associate, and vice versa. There is also new guidance on participating and protective rights and on agent/principal relationships. The amendments also introduce a “partial disposal” Council does not expect the new standard to have a concept. significant impact on its composition. Council is still assessing the impact of these AASB 11 introduces a principles based approach to amendments. accounting for joint arrangements. Council does not expect to adopt the new standards The focus is no longer on the legal structure of joint before their operative date. arrangements, but rather on how rights and obligations are shared by the parties to the joint They would therefore be first applied in the financial arrangement. statements for the annual reporting period ending 30 June 2015. Based on the assessment of rights and obligations, a joint arrangement will be classified as either a joint operation or a joint venture.

Joint ventures are accounted for using the equity method, and the choice to proportionately consolidate will no longer be permitted.

Parties to a joint operation will account their share of revenues, expenses, assets and liabilities in much the same way as under the previous standard.

AASB 11 also provides guidance for parties that participate in joint arrangements but do not share joint control.

Council's investment in the joint venture partnership will be classified as a joint venture under the new rules.

page 13

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 2. Income

$ '000 Notes 2014 2013

(a). Rates Revenues

General Rates General Rates 33,362 31,979 Less: Mandatory Rebates (762) (785) Less: Discretionary Rebates, Remissions & Write Offs (15) (8) Total General Rates 32,585 31,186

Other Rates (Including Service Charges) Natural Resource Management Levy 1,076 1,022 Separate & Special Rates 303 296 Total Other Rates 1,379 1,318

Other Charges Penalties for Late Payment 94 104 Legal & Other Costs Recovered 55 - Total Other Charges 149 104

Total Rates Revenues 34,113 32,608

(b). Statutory Charges

Other Licences, Fees & Fines 1,270 1,364 Total Statutory Charges 1,270 1,364

(c). User Charges

Sundry 1,580 1,592 Total User Charges 1,580 1,592

page 14

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 2. Income (continued)

$ '000 Notes 2014 2013

(d). Investment Income

- Local Government Finance Authority 10 16 - Banks & Other 11 23 Total Investment Income 21 39

(e). Reimbursements

Private Works 24 62 Other 215 190 Total Reimbursements 239 252

(f). Other Income

Sundry 763 596 Total Other Income 763 596

(g). Grants, Subsidies, Contributions

Amounts Received Specifically for New or Upgraded Assets 285 1,742 Total Amounts Received Specifically for New or Upgraded Assets 285 1,742 Other Grants, Subsidies and Contributions 3,059 2,331 Individually Significant Item - Additional Grants Commission Payment (refer below) - 619 Total Grants, Subsidies, Contributions 3,344 4,692

The functions to which these grants relate are shown in Note 12.

(i) Sources of grants Commonwealth Government 1,831 3,969 State Government 1,500 706 Other 13 17 Total 3,344 4,692

(ii) Individually Significant Items Grant Commission (FAG) Grant Recognised as Income - 619

On 12 June 2013 Council received payment of the first 2 instalments of the Financial Assistance Grant in advance. For the year ended 30 June 2014 no advance payment was received. As such this has had an adverse impact on income for the current year.

page 15

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 2. Income (continued)

$ '000 Notes 2014 2013

(h). Conditions over Grants & Contributions

Grants and contributions which were obtained on the condition that they be expended for specified purposes or in a future period, but which are not yet expended in accordance with those conditions, are as follows:

Unexpended at the close of the previous reporting period 137 1,064

Less: Expended during the current period from revenues recognised in previous reporting periods Community (137) (51) Assets and Infrastructure - (1,013) Subtotal (137) (1,064)

Plus: Amounts recognised as revenues in this reporting period but not yet expended in accordance with the conditions Community 15 137 Subtotal 15 137

Unexpended at the close of this reporting period 15 137

Net increase (decrease) in assets subject to conditions in the current reporting period (122) (927)

page 16

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 3. Expenses

$ '000 Notes 2014 2013

(a). Employee Costs

Salaries and Wages 12,628 11,817 Employee Leave Expense 2,148 1,822 Superannuation - Defined Contribution Plan Contributions 18 1,056 766 Superannuation - Defined Benefit Plan Contributions 18 244 408 Workers' Compensation Insurance 436 403 Less: Capitalised and Distributed Costs (1,157) (1,103) Total Operating Employee Costs 15,355 14,113

Total Number of Employees (Headcount) as at 30 June 2014 277 260

(b). Materials, Contracts and Other Expenses

(i) Prescribed Expenses Auditor's Remuneration Current Year Audit Fees 31 24 Prior Year Audit Fees 28 - Elected Members' Expenses 250 268 Subtotal - Prescribed Expenses 309 292

(ii) Other Materials, Contracts and Expenses Contracts 8,622 8,277 Energy 953 788 Insurance 577 488 Legal Expenses 264 265 Levies Paid to Government - NRM levy 1,073 1,023 Parts, Accessories & Consumables 2,975 2,767 Work in Progress Written Off - 4 Bad Debt (provided for) 27 - Other 2,193 2,258 Subtotal - Other Material, Contracts & Expenses 16,684 15,870

Total Materials, Contracts and Other Expenses 16,993 16,162

page 17

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 3. Expenses (continued)

$ '000 Notes 2014 2013

(c). Depreciation, Amortisation and Impairment

(i) Depreciation and Amortisation Land & Buildings 1,268 1,368 Equipment, Furniture & Fittings 970 1,089 Roads, Lanes, Kerb & Watertable 1,628 1,252 Pathways 1,325 1,282 Drainage 1,056 769 Traffic and Lighting 107 157 Bridges 79 122 Other Assets 378 418 Subtotal 6,811 6,457

(d). Finance Costs

Interest on Loans 552 552 Total Finance Costs 552 552

Note 4. Asset Disposal & Fair Value Adjustments

$ '000 Notes 2014 2013

Infrastructure, Property, Plant & Equipment

(i) Assets Renewed or Directly Replaced Proceeds from Disposal 458 284 Less: Carrying Amount of Assets Sold (466) (358) Gain (Loss) on Disposal (8) (74)

Net Gain (Loss) on Disposal or Revaluation of Assets (8) (74)

page 18

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 5. Current Assets

$ '000 Notes 2014 2013

(a). Cash & Cash Equivalents

Cash on Hand at Bank 37 49 Deposits at Call 78 3,067 Total Cash & Cash Equivalents 115 3,116

(b). Trade & Other Receivables

Rates - General & Other 400 559 Accrued Revenues 46 97 Debtors - General 868 1,404 GST Recoupment 507 307 Prepayments 136 190 Sundry 1 - Subtotal 1,958 2,557

Less: Allowance for Doubtful Debts - - Total Trade & Other Receivables 1,958 2,557

(c). Other Financial Assets

Loans to Community Organisations 33 30 Subtotal 33 30

Less: Allowance for Doubtful Debts (6) - Total Other Financial Assets 27 30

page 19

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 6. Non-Current Assets

$ '000 Notes 2014 2013

(a). Financial Assets

Receivables Loans to Community Organisations 82 131 Subtotal 82 131 Less: Allowance for Doubtful Debts (21) - Total Receivables 61 131

Total Financial Assets 61 131

(b). Equity Accounted Investments in Council Businesses

Centennial Park Cemetery Authority 19 18,605 18,450 Total Equity Accounted Investments in Council Businesses 18,605 18,450

Within the terminology of Section 43 of the Local Government Act 1999, the Centennial Park Cemetery Trust Incorporated is a joint controlling authority of the City of Unley and the City of Mitcham each having a 50% interest in the assets, liabilities and operations of the Authority. The Authority was established in the cemetery industry and no financial contributions have been made to the Authority in the financial year. The City of Unley's investment in the Authority has been accounted for under the equity method (Note 19).

page 20 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014 Note 7a. Infrastructure, Property, Plant & Equipment

Asset Movements during the Reporting Period as at 30/6/2013 as at 30/6/2014 Asset Additions Revaluation WDV Depreciation Other Increments Adjustments of Asset Expense (Note Movements to Equity Fair Value At At Accumulated Carrying & Transfers At At Accumulated Carrying New / Upgrade Renewals Disposals 3c) Expense (ARR) $ '000 Level Fair Value Cost Dep'n Value (Note 9) Fair Value Cost Dep'n Value Capital Work in Progress - 1,403 - 1,403 649 227 - - (1,121) (2) - - 1,157 - 1,157 Land & Buildings 3 262,868 387 25,325 237,930 2,437 625 - (1,268) 113 - (5,492) 262,729 3,175 31,559 234,345 Equipment, Furniture & Fittings - 13,772 9,120 4,652 2,484 (312) (970) 501 - - - 15,104 8,749 6,355 Roads, Lanes & Kerb & Watertable 234,696 2,512 43,786 193,422 - 2,409 - (1,628) (1) - - 234,696 4,920 45,414 194,202 Pathways 3 52,152 3,973 20,308 35,817 - 1,527 - (1,325) - - (2,050) 48,821 - 14,852 33,969 Drainage 3 12,386 69,890 33,762 48,514 82 - (1,056) (11,123) 1,296 73,980 - 36,267 37,713 Traffic and Lighting 4,407 740 2,901 2,246 63 118 - (107) 126 - - 4,407 1,046 3,008 2,445 Bridges 3 9,969 447 7,788 2 ,628 - 6 (154) (79) 148 - 1,115 8,960 - 5,296 3,664 Recycled Water ------11,387 - - - 11,429 42 11,387 Other Assets 3 6,752 3,728 5,849 4,631 214 651 - (378) (31) - (1,079) 8,700 797 5,488 4,009 Total Infrastructure, Property, Plant & Equipment 583,230 96,852 148,839 531,243 3,364 8,129 (466) (6,811) 0 (2) (6,210) 642,293 37,628 150,675 529,246

Comparatives 590,817 36,231 152,028 475,020 4,879 6,037 (358) (6,457) - (3) 52,125 583,230 96,852 148,839 531,243 page 21 page

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 7b. Valuation of Infrastructure, Property, Plant & Equipment

$ '000

Valuation of Assets

The fair value of assets and liabilities must be estimated in accordance with various Accounting Standards for either recognition and measurement requirements or for disclosure purposes.

Fair Value Hierachy

AASB 13 Fair Value Measurement requires all assets and liabilities measured at fair value to be assigned to a "level" in the fair value hierarchy as follows:

Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities that the entity can access at the measurement date.

Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs).

Land, Buildings and Structures - Date of valuation: 1 July 2013 - Valuer: Maloney Field Services - All acquisitions made after the valuation date are recorded at cost.

The following provides a summary of the City of Unley's asset classes together with the Maloney Field Services' opinion of the Fair Value Hierachy relevant to each asset group based on the quantum of observable inputs involved in the valuation relative to observable inputs.

Land : Excluded / Revoked from classification as community land - Level 2 inputs Land : Community Land classification - Level 3 inputs Buildings : Market Approach - Level 2 inputs Buildings : Cost Approach (excluding highly specialised and/or heritage listed Buildings) - Level 2 inputs Buildings : Cost Approach (inclusive of highly specialised and/or heritage listed Buildings) - Level 3 inputs

Valuations techniques used to measure fair value within Level 2, including a description of the significant input used

Land : Excluded / Revoked from classification as community land The valuation of all Excluded / Revoked Land has been undertaken using the Market Approach, more specifically the Direct Comparison method of valuation and by reference to comparable market data.

page 22

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 7b. Valuation of Infrastructure, Property, Plant & Equipment (continued)

$ '000

Valuation of Assets (continued)

Buildings : Market Approach The valuation of each Building under this scenario has been undertaken utilising the Direct Comparison Method of valuation by reference to market data and the subsequent apportionment of the Land and Structural components.

Buildings : Cost Approach (excluding highly specialised and/or heritage listed Buildings) The calculated value is based on Replacement Costs data sourced from the Maloney Field Services Replacement Costs Database and/or Rawlinsons Australia Construction Handbook 2014.

Valuation Techniques used to measure fair value within Level 3, including details of the significant unobservable inputs used and the relationships between unobservable inputs and fair value.

Council being of the opinion that it is not possible to attribute a value that is sufficient and reliable to qualify for recognition, land under roads has not been recognised in these reports. Land acquired for road purposes during the year is initially recognised at cost, but transferred to fair value at reporting date, effectively writing off the expenditure.

Estimated future costs of reinstatement of land, capitalised in accordance with AASB 116.16(c), are reviewed annually (see Note 1) and depreciated over the estimated remaining life of the relevant asset.

The result of the revaluation was to decrease depreciation by an estimated $100,000 for the 2013-14 year.

page 23

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 7b. Valuation of Infrastructure, Property, Plant & Equipment (continued)

$ '000

Valuation of Assets (continued)

Infrastructure

Roads, Lanes, Kerb and Water Table - Date of valuation: 1 July 2012 - Valuer: Fugro (Pavement Management Services) - Basis of Valuation : Consumption based approach to the valuation of the pavement and surface assets was developed in order to more closely reflect the life cycle of the assets. - All acquisitions made after the valuation date are recorded at cost.

For the financial year 2014-15 a full revaluation will occur on Roads, Lanes, Kerb and Water Table which will include reviewing the condition of the assets.

Pathways (Footpaths, Car Parks, Bike Paths) - Date of valuation: 1 July 2013 - Valuer: Internal Council valuation - Basis of valuation: Level 3, please refer to summary table below - All acquisitions made after the valuation date are recorded at cost.

The result of the revaluation was to increase depreciation by an estimated $43,000 for the 2013-14 year.

Drainage (Stormwater Drains & Creeks) - Date of valuation: 30 June 2014 - Valuer: Tonkin Consulting - Basis of valuation: Level 3, please refer to summary table below

Traffic and Lighting (Traffic Control, Street Lighting, Bus Stops) - Date of valuation: 1 July 2010 - Valuer: Internal Council valuation - Basis of valuation: Written down current replacement cost discounted for age and condition - All acquisitions made after the valuation date are recorded at cost.

For the financial year 2014-15 a desktop revaluation will occur on the Traffic and Lighting which will include reviewing the unit price of the assets.

Bridges - Date of valuation: 30 June 2014 - Valuer: Tonkin Consulting - Basis of valuation: Level 3, please refer to summary table below

page 24

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 7b. Valuation of Infrastructure, Property, Plant & Equipment (continued)

$ '000

Valuation of Assets (continued)

Recycled Water - Date of valuation: N/A, assets have not been revalued as yet - Valuer: N/A - Basis of valuation: Cost

Other Assets (Open Space and Reserve Equipment) - Date of valuation: 1 July 2013 - Valuer: Internal Council valuation - Basis of valuation: Level 3, please refer to summary table below - All acquisitions made after the valuation date are recorded at cost.

The result of the revaluation was to decrease depreciation by an estimated $40,000 for the 2013-14 year.

Valuation Techniques used to measure fair value within Level 3, including details of the significant unobservable inputs used and the relationships between unobservable inputs and fair value.

page 25

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 8. Liabilities

2014 2014 2013 2013 $ '000 Notes Current Non-Current Current Non-Current

(a). Trade and Other Payables

Goods & Services 3,176 - 3,465 - Payments Received in Advance 146 - 359 - Accrued Expenses - Employee Entitlements 1,755 - 1,487 - Accrued Expenses - Finance Costs 182 - 187 - Accrued Expenses - Other 323 - 637 - Total Trade and Other Payables 5,582 - 6,135 -

(b). Borrowings

Short Term Draw Down Facility 5,463 - 5,160 - Loans 1,229 4,003 1,150 5,232 Total Borrowings 6,692 4,003 6,310 5,232

All interest bearing liabilities are secured over the future revenues of the Council.

(c). Provisions

Employee Entitlements (including oncosts) 1,557 583 1,311 496 Total Provisions 1,557 583 1,311 496

(d). Other Liabilities

Carpark Contribution Fund - 144 - 134 Urban Tree Fund - 9 - - Total Other Liabilities - 153 - 134

page 26

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 9. Reserves

Increments 1/7/2013 Transfers Impairments 30/6/2014 $ '000 Notes (Decrements)

(a) Asset Revaluation Reserve

Land & Buildings 226,146 (5,492) - - 220,654 Roads, Lanes & Kerb & Watertable 127,849 - - - 127,849 Pathways 23,184 (2,050) - - 21,134 Drainage 18,740 1,296 - - 20,036 Traffic and Lighting 364 - - - 364 Bridges 1,385 1,115 - - 2,500 Other Assets 3,296 (1,079) - - 2,217 JV's / Associates - Other Comprehensive Income 14,994 - - - 14,994 Total Asset Revaluation Reserve 415,958 (6,210) - - 409,748

Comparatives 363,857 52,101 - - 415,958

(b). Other Reserves

Ron Young Foundation 23 (23) - - - Total Other Reserves 23 (23) - - -

Comparatives 30 (7) - 23

PURPOSES OF RESERVES Asset Revaluation Reserves The asset revaluation reserve is used to record increments and decrements arising from changes in fair value of non current assets (less any subsequent impairment losses, where applicable).

Ron Young Foundation A bequest that had been received where the funds are to be used to provide training and support in the use of information technology to residents in the City of Unley that meets the adopted polity criteria.

Note 10. Assets Subject to Restrictions

The nature of some of the City of Unley's assets, and in particular Centennial Park, is such that they have restricted use either because of legal restrictions, heritage or community expectation so that these assets would continue to be held for the benefit of the community.

page 27

The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 11. Reconciliation to Statement of Cash Flows

$ '000 Notes 2014 2013

(a). Reconciliation of Cash

Cash Assets comprise highly liquid investments with short periods to maturity subject to insignificant risk of changes of value. Cash at the end of the reporting period as shown in the Statement of Cash Flows is reconciled to the related items in the Balance Sheet as follows:

Total Cash & Equivalent Assets 5 115 3,116 Less: Short-Term Borrowings 8 (5,463) (5,160) Balances per Statement of Cash Flows (5,348) (2,044)

(b). Reconciliation of Change in Net Assets to Cash from Operating Activities

Net Surplus/(Deficit) 1,766 4,269 Non-Cash Items in Income Statements Depreciation, Amortisation & Impairment 6,811 6,457 Equity Movements in Equity Accounted Investments (Increase)/Decrease (155) (484) Grants for Capital Acquisitions (Treated as Investing Activity Receipts) (285) (1,742) Net (Gain) Loss on Disposals 8 74 Net Increase/(Decrease) in Unpaid Employee Benefits 333 272 Expense of Capital Items - 3 8,478 8,849

Add (Less): Changes in Net Current Assets Net (Increase)/Decrease in Receivables 599 (897) Change in Allowances for Under-Recovery of Receivables (27) - Net (Increase)/Decrease in Inventories - 4 Net (Increase)/Decrease in Other Current Assets 48 - Net Increase/(Decrease) in Trade & Other Payables (553) 647 Net Increase/(Decrease) in Ron Young Reserve (23) - Net Increase/(Decrease) in Other Liabilities 27 - Net Cash provided by (or used in) operations 8,549 8,603

(c). Financing Arrangements

Unrestricted access was available at balance date to the following lines of credit:

Bank Overdrafts 500 500 Corporate Credit Cards 50 50 LGFA Cash Advance Debenture Facility 12,000 12,000

The bank overdraft facilities may be drawn at any time and may be terminated by the bank without notice.

page 28 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 12. Functions

Income, Expenses and Assets have been directly attributed to the following Functions / Activities. Details of these Functions/Activities are provided in Note 12(b).

Functions/Activities TOTAL ASSETS HELD OPERATING GRANTS INCLUDED INCOME EXPENSES (CURRENT & SURPLUS (DEFICIT) IN INCOME NON-CURRENT)

Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual $ '000 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013 City Management 362 200 1,295 1,234 (933) (1,034) - - 18,605 18,450

Community 3,907 3,659 8,407 7,759 (4,501) (4,100) 1,673 1,422 197,837 238,091

Economic Development & Planning 835 754 3,643 3,331 (2,807) (2,577) 150 - 4,457 2,246

People & Governance 34,477 33,468 8,565 8,270 25,912 25,198 398 766 21,085 10,325 Assets & Infrastructure 1,619 1,320 17,802 16,690 (16,183) (15,370) 838 762 308,028 286,145

Total Functions/Activities 41,200 39,401 39,711 37,284 1,489 2,117 3,059 2,950 550,012 555,527

Revenues and expenses exclude net gain (loss) on disposal or revaluation of assets, net gain (loss) from joint ventures & associated entities, amounts received specifically for new or upgraded assets and physical resources received free of charge. page 29 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 12b. Components of Functions

$ '000

The activities relating to Council functions are as follows:

CITY MANAGEMENT City Management, Centennial Park, Elected Members, Civic Events

COMMUNITY Community Planning, Community Grants, Festival Events, Community Management, Parking Control, Community Bus Program, Public & Environmental Health, Worm Farms, Immunisation, SRF Licencing, Food Premises Control, Noxious Insect Control, Arts & Culture Development, Recreation Development, Community Development, Community Care, Carers Support, Community Services Support, Aged Care Visitors Scheme, Eastern Region SRF Program, Social Transport, Exchanging Memories, Unley Community Centre, Ron Young Technology Trust, Home & Community Care, Home Assist Under 65, Youth & Children, Youth Sponsorship, Fullarton Park Community Centre, Goodwood Community Centre, Clarence Park Community Centre, Small Sponsorship & Donations, Grant Agreements, Open Space Management, Toy Library Service, Museum, Library Services, Home Library Services, Library Festival, Harmony Day, Swimming Centre

ECONOMIC DEVELOPMENT & PLANNING Economic Development, Economic Development & Planning Management, Transport & Traffic, Development & Compliance, Urban Policy Planning

PEOPLE & GOVERNANCE Governance, Customer Service, Records, Information Technology, People & Governance Administration, Corporate Support, Rates Administration, Organisational Development, Corporate Training, Communications, Unley Gourmet Gala, Procurement & Contract Administration, Finance, Health, Safety & Insurances, Volunteers, Marketing, Brand, Media Issues Management

ASSETS & INFRASTRUCTURE Assets & Infrastructure Management, Environmental Projects, Parks & Reserves, Waste Management, Stormwater & Drainage, Street Cleaning, Lighting, Streetscaping, Footpaths, Roads, Signs, Bus Shelters, Kerb & Watertable, Car Parks, Public Conveniences, Bridges, Bike paths, Buildings, Signs

page 30 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 13. Financial Instruments

$ '000

Recognised Financial Instruments

Bank, Deposits at Call, Short Term Deposits Accounting Policy: Carried at lower of cost and net realisable value; Interest is recognised when earned.

Terms & Conditions: Deposits are returning fixed interest rates between 2.5% and 3.25% (2013: 2.75% and 4%). Short term deposits have an average maturity of 30 days and an average interest rate of 3%. (2013: 30 days and 3.40%).

Carrying Amount: Approximates fair value due to the short term to maturity.

Receivables Accounting Policy: Rates & Associated Charges Carried at nominal values less any allowance for doubtful debts. (including legals & penalties for late payment) An allowance for doubtful debts is recognised (and re-assessed annually) when collection in full is no longer probable. Note: These receivables do not meet the definition of "financial instruments" and have been excluded Terms & Conditions: from the following disclosures. Secured over the subject land, arrears attract interest of 7.75% (2013: 8%). Council is not materially exposed to any individual debtor, credit risk exposure is concentrated within the Council's boundaries in the State.

Carrying Amount: Approximates fair value (after deduction of any allowance).

Receivables Accounting Policy: Fees & Other Charges Carried at nominal values less any allowance for doubtful debts. An allowance for doubtful debts is recognised (and re-assessed annually) when collection in full is no longer probable.

Terms & Conditions: Unsecured, and do not bear interest. Council is not materially exposed to any individual debtor, credit risk exposure is concentrated within the Council's boundaries.

Carrying Amount: Approximates fair value (after deduction of any allowance).

page 31 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 13. Financial Instruments (continued)

$ '000

Recognised Financial Instruments

Receivables Accounting Policy: Other Levels of Government Carried at nominal value.

Terms & Conditions: Amounts due have been calculated in accordance with the terms and conditions of the respective programs following advice of approvals, and do not bear interest. All amounts are due by Departments and Agencies of State and Federal Governments.

Carrying Amount: Approximates fair value.

Receivables Accounting Policy: Retirement Home Contributions Carried at nominal values less any allowance for doubtful debts. An allowance for doubtful debts is recognised (and re-assessed annually) when collection in full is no longer probable.

Terms & Conditions: Amounts due have been calculated in accordance with the terms and conditions of the respective legislation.

Carrying Amount: Approximates fair value (after deduction of any allowance).

Liabilities Accounting Policy: Creditors and Accruals Liabilities are recognised for amounts to be paid in the future for goods and services received, whether or not billed to the Council.

Terms & Conditions: Liabilities are normally settled on 30 day terms.

Carrying Amount: Approximates fair value.

page 32 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 13. Financial Instruments (continued)

$ '000

Recognised Financial Instruments

Liabilities Accounting Policy: Retirement Home Contributions To avoid inconvenience when complying with the separate audit requirements imposed by the relevant legislation, amounts are carried at nominal values.

Terms & Conditions: Pursuant to Commonwealth legislation certain intending residents are required to contribute amounts on an interest free basis. The amounts are subject to certain deductions as prescribed by the legislation, the balance being repaid on termination of tenancy.

Carrying Amount: Approximates fair value for short tenancies; may be non-materially overstated for longer tenancies.

Liabilities Accounting Policy: Interest Bearing Borrowings Carried at the principal amounts. Interest is charged as an expense as it accrues.

Terms & Conditions: Secured over future revenues, borrowings are repayable (describe basis); interest is charged at fixed (or variable - describe) rates between 5.88% and 7.4% (2013: 5.88% and 7.4%)

Carrying Amount: Approximates fair value.

Liabilities Accounting Policy: Finance Leases Accounted for in accordance with AASB 117.

page 33 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 13. Financial Instruments (continued)

Due Due > 1 year Due Total Contractual Carrying $ '000 < 1 year & ≤ 5 years > 5 years Cash Flows Values

Liquidity Analysis

2014 Financial Assets Cash & Equivalents 115 - - 115 115 Receivables 1,455 - - 1,455 1,483 Other Financial Assets 33 80 1 114 59 Total Financial Assets 1,603 80 1 1,684 1,657

Financial Liabilities Payables 5,281 - - 5,281 5,436 Current Borrowings 6,692 - - 6,692 6,692 Non-Current Borrowings - 4,003 - 4,003 4,003 Total Financial Liabilities 11,973 4,003 - 15,976 16,131

Due Due > 1 year Due Total Contractual Carrying $ '000 < 1 year & ≤ 5 years > 5 years Cash Flows Values

2013 Financial Assets Cash & Equivalents 3,116 - - 3,116 3,116 Receivables 1,806 - - 1,806 1,806 Other Financial Assets 46 107 8 161 30 Total Financial Assets 4,968 107 8 5,083 4,952

Financial Liabilities Payables 3,878 - - 3,878 5,776 Current Borrowings 6,713 - - 6,713 6,713 Non-Current Borrowings - 609 5,924 6,533 6,533 Total Financial Liabilities 10,591 609 5,924 17,124 19,022

The following interest rates were applicable 30 June 2014 30 June 2013 to Council's Borrowings at balance date: Weighted Avg Carrying Weighted Avg Carrying Interest Rate Value Interest Rate Value Fixed Interest Rates 6.44% 10,695 5.85% 13,246 10,695 13,246

Net Fair Value All carrying values approximate fair value for all recognised financial instruments . There is no recognised market for the financial assets of the Council.

page 34 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 13. Financial Instruments (continued)

$ '000

Risk Exposures

Credit Risk represents the loss that would be recognised if counterparties fail to perform as contracted. The maximum credit risk on financial assets of the Council is the carrying amount, net of any allowance for doubtful debts. All Council investments are made with the SA Local Government Finance Authority and are guaranteed by the SA Government. Except as detailed in Notes 5 & 6 in relation to individual classes of receivables, exposure is concentrated within the Council's boundaries, and there is no material exposure to any individual debtor.

Market Risk is the risk that fair values of financial assets will fluctuate as a result of changes in market prices. All of Council's financial assets are denominated in Australian dollars and are not traded on any market, and hence neither market risk nor currency risk apply.

Liquidity Risk is the risk that Council will encounter difficulty in meeting obligations with financial liabilities. In accordance with the model Treasury Mangement Policy (LGA Information Paper 15), liabilities have a range of maturity dates. Council also has available a range of bank overdraft and standby borrowing facilities that it can access.

Interest Rate Risk is the risk that future cash flows will fluctuate because of changes in market interest rates. Council has a balance of both fixed and variable interest rate borrowings and investments. Cash flow fluctuations are managed holistically in seeking to minimise interest costs over the longer term in a risk averse manner.

page 35 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 14. Commitments for Expenditure

$ '000 Notes 2014 2013

(a). Capital Commitments

Capital expenditure committed for at the reporting date but not recognised in the financial statements as liabilities:

Buildings - 50 Infrastructure 162 301 Plant & Equipment 207 911 Other 20 335 390 1,597

These expenditures are payable: Not later than one year 390 1,597 390 1,597

(b). Other Expenditure Commitments

Other expenditure committed for (excluding inventories) at the reporting date but not recognised in the financial statements as liabilities:

Audit Services 130 24 Waste Management Services 669 3,267 Other 74 50 873 3,341

These expenditures are payable: Not later than one year 743 2,672 Later than one year and not later than 5 years 130 669 873 3,341

The City of Unley is party to a memorandum of agreement (MOA) with the Cities of Burnside, West Torrens and the Corporation of the City of Adelaide through which the four councils are collaborating to develop a catchment based approach to mitigating flood risk and use of stormwater where feasible in the Brown Hill and Keswick Creeks catchment. Provision exists for Mitcham Council also to execute the agreement if it chooses.

The agreement requires the Councils to establish a regional subsidiary primarily for the planning and construction of flood mitigation infrastructure of the 2006 Master Plan conditionally approved by the Stormwater Management Authority (SMA) in 2008 as a stormwater management plan. Due to concerns about the validity of the plan the five councils in response to a second order by the SMA, have prepared a revised stormwater management plan, which has been subsequently approved by the SMA in February 2013.

Until a subsidiary is established, Unley and the other three councils of the MOA are continuing to carry out investigations and designs identified in the Master Plan with State and Commonwealth funding assistance.

Project works under the proposed revised Stormwater Management Plan have a preliminary estimated cost of $150 million and a planned 8 year implementation period. However, any significant construction work is unlikely to be carried out until funding support is agreed between the three spheres of government; Commonwealth, State and Local Government. Unley's share of the local government contribution is currently set at 21%, which equates to approximately $15 million.

page 36 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 15. Financial Indicators

Amounts Indicator Prior Periods $ '000 2014 2014 2013 2012

These Financial Indicators have been calculated in accordance with Information paper 9 - Local Government Financial Indicators prepared as part of the LGA Financial Sustainability Program for the Local Government Association of South Australia.

1. Operating Surplus Ratio Operating Surplus 1,489 5% 8% 3% Rates - General & Other Less NRM levy 33,037

This ratio expresses the operating surplus as a percentage of general and other rates, net of NRM levy.

1a. Adjusted Operating Surplus Ratio 1,489 In recent years the Federal Government has made advance payments prior 5% 7% 3% to 30th June from future year allocations of financial assistance grants, as 33,037 explained in Note 1. The Adjusted Operating Surplus Ratio adjusts for the resulting distortion in the disclosed operating result for each year.

2. Net Financial Liabilities Ratio Net Financial Liabilities 16,410 41% 36% 37% Total Operating Revenue Less NRM Levy 40,124

Net financial Liabilities are defined as total liabilities less financial assets (excluding equity accounted investments in Council businesses). These are expressed as a percentage of total operating revenue (excluding NRM levy).

3. Asset Sustainability Ratio Net Asset Renewals (7,670) 88% 89% 110% Infrastructure & Asset Management Plan required expenditure 8,720

Net asset renewals expenditure is defined as net capital expenditure on the renewal and replacement of existing assets, and excludes new capital expenditure on the acquisition of additional assets.

page 37 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 16. Uniform Presentation of Finances

$ '000 2014 2013

The following is a high level summary of both operating and capital investment activities of the Council prepared on a simplified Uniform Presentation Framework basis.

All Councils in South Australia have agreed to summarise annual budgets and long-term financial plans on the same basis.

The arrangements ensure that all Councils provide a common 'core' of financial information, which enables meaningful comparisons of each Council's finances.

Income 41,200 39,885 Expenses (39,711) (37,284) Operating Surplus / (Deficit) 1,489 2,601

Net Outlays on Existing Assets Capital Expenditure on Renewal and Replacement of Existing Assets (8,128) (6,037) Depreciation, Amortisation and Impairment 6,811 6,457 Proceeds from Sale of Replaced Assets 458 284 Subtotal (859) 704

Net Outlays on New and Upgraded Assets (3,364) (4,879) Capital Expenditure on New and Upgraded Assets (including Investment Property & Real Estate Developments)

Amounts Received Specifically for New and Upgraded Assets 285 1,742 Subtotal (3,079) (3,137)

Net Lending / (Borrowing) for Financial Year (2,449) 168

Net Financial Liabilities at Beginning of Year (13,784) (13,475) Net (gain) / loss Joint Ventures & Associates (155) (484) Decrease / (increase) in Inventories - 4 Decrease / (increase) in Other (22) 3 Net Financial Liabilities at End of Year (16,410) (13,784)

Note 17. Operating Leases

Council does not have any Operating Leases

page 38 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 18. Superannuation

$ '000

The Council makes employer superannuation contributions in respect of its employees to Statewide Super (formerly Local Government Superannuation Scheme). There are two types of membership, each of which is funded differently. Permanent and contract employees of the South Australian Local Government sector with Salarylink benefits prior to 24 November 2009 have the option to contribute to Marketlink and/or Salarylink. All other employees (including casuals) have all contributions allocated to Marketlink.

Marketlink (Accumulation Fund) Members Marketlink receives both employer and employee contributions on a progressive basis. Employer contributions are based on a fixed percentage of employee earnings in accordance with superannuation guarantee legislation (9.25% in 2013/14; 9% in 2012/13). No further liability accrues to the Council as the superannuation benefits accruing to employees are represented by their share of the net assets of the Fund.

Salarylink (Defined Benefit) Members Salarylink is a defined benefit scheme where the benefit payable is based on a formula determined by the member's contribution rate, number of years and level of contribution and final average salary. Council makes employer contributions to Salarylink as determined by the Trustee based on advice from the appointed Actuary. The rate is currently 6.3% (6.3% in 2012/13) of 'superannuation' salary.

In addition, Council makes a separate contribution of 3% of salary for Salarylink members to their Marketlink account. Employees also make member contributions to the Fund. As such, assets accumulate in the Fund to meet the member's benefits, as defined in the Trust Deed, as they accrue.

The Salarylink section is a multi-employer sponsored plan. As the Fund's assets and liabilities are pooled and are not allocated by each employer, and employees may transfer to another employer within the local government sector and retain membership of the Fund, the Actuary is unable to allocate benefit liabilities, assets and costs between employers. As provided by AASB 119.32(b), Council does not use defined benefit accounting for these contributions.

The most recent full actuarial investigation conducted by the Scheme's actuary, A C Miller, FIAA, of Russell Employee Benefits Pty Ltd as at 30 June 2011. The Trustee has determined that the current funding arrangements are adequate for the expected Salarylink liabilities. However, future financial and economic circumstances may require changes to Council's contribution rates at some future time.

Contributions to Other Superannuation Schemes Council also makes contributions to other superannuation schemes selected by employees under the “choice of fund” legislation. All such schemes are of the accumulation type, where the superannuation benefits accruing to the employee are represented by their share of the net assets of the scheme, and no further liability attaches to the Council.

page 39 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 19. Equity Accounted Council Businesses

$ '000

(i) ASSOCIATED ENTITIES

(a) Net Carrying Amounts - Council's Share

Name of Entity Principal Activity 2014 2013 Centennial Park Cemetery Authority Cemetery Industry 18,605 18,450 Total Carrying Amounts - Associated Entities 18,605 18,450

(b) Relevant Interests Interest in Interest in Proportion of Outputs Ownership Voting Power Name of Entity 2014 2013 2014 2013 2014 2013 Centennial Park Cemetery Authority 50% 50% 50% 50% 50% 50%

(c) Movement in Carrying Amounts of Council's Equity Interest Centennial Park Cemetery Authority 2014 2013 Opening Balance 18,450 17,990 Share in Operating Result 155 484 Share in Other Comprehensive Income - (24) Council's Equity Share in the Associated Entity 18,605 18,450

page 40 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 19. Equity Accounted Council Businesses (continued)

$ '000

(d). Contingent Liabilities of Associates

Each Member is Jointly and Severally Liable for the Debts of the Operation - arising from Council's Share of the Associate - arising from Joint and Several Liability of all Members

The Authority has contingent liabilities with respect to the redemption of unused licences in the event that the Authority ceases to take any business. The Burial and Cremation Act 2013 mandates the refund of unexercised licences at current prices less a provision for administration, maintenance and establishment costs. The calculation will be determined in the regulations which are yet to be promulgated. The full impact of this legislation cannot be quantified at this time. An actual liability will only arise if a claim is made by existing licence holders in the future. Based on the Board's understanding of the experience of Cemetery operators interstate when similar legislation was introduced, it is considered that the likelihood of future claims arising which could have a significant impact on Centennial Park is remote.

Total unused licences account for approximately 6.85% of 52,147 burial licences currently issued. Total unused licences account for approximately 7.17% of 47,359 memorial licences currently issued. Once an interment or placement of a monument has occurred a licence cannot be redeemed.

(e). Subsequent Events

There are no subsequent events to report that have an effect on the accounts presented.

Note 20. Non-Current Assets Held for Sale & Discontinued Operations

Council did not have any Non-Current Assets Held for Sale or any Discontinued Operations

page 41 The City of Unley

Notes to and forming part of the Financial Statements for the year ended 30 June 2014

Note 21. Contingencies & Assets/Liabilities Not Recognised in the Balance Sheet

The following assets and liabilities do not qualify for 3. LEGAL MATTERS recognition in the Balance Sheet, but knowledge & is considered relevant to the users of the financial report Council is the planning consent authority for its area in making and evaluating decisions about the allocation under the Development Act 1993 (as amended). of scarce resources. Pursuant to that Act, certain persons aggrieved by a planning decision of the Council may appeal. It is 1. LAND UNDER ROADS normal practice that parties bear their own legal costs. At the date of these reports, Council had notice of 4 As reported in the Financial Statements, Council is of appeals against planning decisions made prior to the opinion that it is not possible to attribute a value reporting date. All known costs have been recognised, sufficiently reliably for these assets to qualify for but the amount of further costs cannot be known until recognition, and accordingly land under roads has not the appeals are determined. been recognised in the reports. Land acquired for road purposes during the year is initially recognised at cost, but transferred to fair value at reporting date, effectively writing off the expenditure.

At reporting date, Council controlled 167.2 km of road reserves of average width 12 metres.

2. POTENTIAL INSURANCE LOSSES

Council is a multi-purpose organisation providing a large range of building, parks infrastructure, playgrounds and other facilities accessible to the public. At any time, it is likely that claims will have been made against Council that remain unsettled.

Council insures against all known insurable risks using a range of insurance policies, each of which is subject to deductable "insurance excesses", the amount of which varies according to the class of insurance.

Council has recognised the potential losses arising from claims known at reporting date based on average historical net cost (including insurance excess) of similar types of claims. Other potential claims not reported to Council may have existed at reporting date.

Note 22. Events after the Balance Sheet Date

Council is unaware of any material or significant "non adjusting events" that should be disclosed.

page 42

Annual Report

2014

Contents Page

BACKGROUND ...... 1 THE CHAIRS REPORT ...... 2 CHIEF EXECUTIVE OFFICER’S REPORT ...... 3 KEY FINDINGS ...... 4 Burials ...... 4 Burials ...... 4 Cremations ...... 4 Memorial Income ...... 5 Chapel Services ...... 5 Investment income ...... 5 BOARD OF MANAGEMENT ...... 6 Board of Management Members ...... 7 STRATEGIC PLAN GOALS ...... 8 GOAL 1: Achieve long-term financial sustainability by strengthening our competitive position ...... 8 GOAL 2: Remain the market leader and maintain our premier position by leveraging our expertise to address new market opportunities ...... 10 GOAL 3: Be an effective and efficient organisation by integrating our management systems ...... 11 GOAL 4: Be an employer of choice by providing all employees with a safe environment, opportunities for learning and development and competetive remuneration ...... 13 WHS DATA 2013-2014 ...... 14 HR METRICS ...... 16

BACKGROUND

Centennial Park continues to provide an essential service to the community of South Australia whether it is a celebration of a life within the Chapel facilities, the crematorium services, the burial grounds or the memorial gardens.

Tuscan Garden

East garden 1

Peace Court

We take pride in our history and in our Park. We believe that the public of South Australia, in choosing Centennial Park as the final resting place for their relatives, are entitled to expect the very highest standards of individualised attention. To this end we strive for continuous improvement to the standards of service and to the range and quality of services available

Page | 1 THE CHAIRS REPORT further development and enhancement of the infrastructure and grounds of Centennial Park. The Board of This Plan has been fully costed and will be Centennial Park is implemented over the next twenty years or so very conscious of its from within the Authority’s resources. responsibility for the Importantly, it will allow for a number of new oversight and burial options and a level of choice not guidance on behalf previously available. of the owners, The Board has also undertaken a feasibility study Mitcham and Unley into the potential provision of a commercially Councils – of what operated café within the grounds and, subject to has been the pre- market response, hopes to construct such a eminent cemetery facility in the next year or two. for South Australia since its establishment in 1936. The Jubilee Complex is uniquely beautiful, and the jewel in the crown of Centennial Park. Since that time, the service requirements of However, research undertaken with Funeral South Australians from the Cemetery have Directors during the previous year drew changed significantly, while the wider context of attention to the need for an upgrade of the service provision by funeral directors and others fabric and service offering in the Complex. This has developed to provide a very sophisticated year we have refurbished the Mawson Chapel and varied service to the public. In responding to and Lounge, re-laid the slate foyer to the these changes, the Board has focussed on building, and substantially upgraded the audio continually improving the quality and scope of visual equipment, together with wholesale Centennial Park’s service offering to ensure that changes in staffing and procedures to improve we continue to be the most desirable resting the experience of Funeral Directors and place in Adelaide. mourners. We have now obtained a liquor Following the retirement of a key marketing licence to improve the service offering following executive, the Board commissioned the services in the Chapels. development of a new Marketing Plan for the Despite the fierce competition for cremation Cemetery, which has led to an Action Plan to services – which has resulted in the price of an substantially improve our exposure and our adult cremation being the lowest it has been in a responsiveness to the evolving needs of the decade – it is pleasing to report that an community. operating surplus has been recorded for the The physical presentation of the Cemetery is a financial year. The financial returns provided to crucial element in its success, while at the same the owner councils from the activities of time the Board has been conscious of the need Centennial Park have remained strong and I take to maximise the efficiency of space usage, to the opportunity to thank my fellow Board improve the flow of traffic through and within members, the CEO and staff, for their significant the Park, and to ensure that sufficient room was efforts during the year. available to cater for a growing range of Stephen Hains community requirements. To this end, we have undertaken the development of a Cemetery Master Plan that will provide direction for the

Page | 2 CHIEF EXECUTIVE OFFICER’S REPORT provide a level of choice to our burial customers that has never been possible in the past.

In the centenary year The Board is supportive of the need to ensure of the proclamation that the financial sustainability of Centennial of the state of South Park is secured for many years to come and as Australia, Centennial part of that aim many other strategies will be Park was established explored, evaluated and if feasible introduced by the Cities of Unley over the coming years ahead. It is an exciting and Mitcham. Our time as we all strive to ensure Centennial Park first burial was in continues to touch the lives of many South 1938 with the Australians. provision of cremation services The Burial and Cremation Act 2013 and the 2014 commencing in 1955. To the end of June 2014 a Regulations came into effect on 1st February total of 737,469 deaths have been recorded in 2014. A comprehensive audit of our systems and South Australia since 1938 and of those deaths procedures has been undertaken to ensure that, one third of the services have been performed at as an organisation, we comply with the new Centennial Park. Centennial Park touches the legislation. The work that has been done with lives of many South Australians by either having our new Cemetery Management System has the service of their loved one at Centennial Park ensured the transition to the new legislation has or by attending a service at Centennial Park. been as seamless as possible.

Our aim is to continue to be a part of the Our financial results for the year are contained community we serve for many years to come, later in this report and reflect that there are while ensuring that the products and services we changes occurring in the market place as more provide are relevant and meet community needs and more families are choosing cremation. and expectations. Competition amongst the crematoria is strong which is resulting in heavily discounted prices for There are a number of plans and projects that the service provided. All at Centennial Park are are coming to fruition or are under investigation cognisant that an efficient and professional that will increase the variety of products and service is required to ensure the viability of this services that will be offered by Centennial Park part of our business. in the coming years. A refurbishment program has commenced in the Jubilee Complex with the I am proud to be part of a strong and cohesive aim of ensuring this iconic facility continues to team that is dedicated to serving our families be part of the fabric of funeral services. The and visitors, ensuring the grounds, facilities and provision of alcohol as part of post-funeral services are the best that we can offer. services offerings is one option that will be Centennial Park staff do have a passion for their provided in the new financial year for those roles and they continually receive praise and families who request it. Springbank West is now thanks from the families that they have helped. available for cremation memorials and is another The following pages detail some of the highlights example of the creative landscape designs of our of the year that was. team that sets us apart from many other facilities. It is our intention to utilise that Bryan Elliott creative energy within our cemetery grounds to

Page | 3 KEY FINDINGS increasing over the past decade the level of recorded burials performed within the metropolitan area has shown a slight decline of There are currently five key business activities 5% over the same time period. that are core to ensuring the sustainable future of Centennial Park. These include the provision Burials of burial and cremation services, chapel facilities, The following graph identifies the number of burials performed at Centennial Park over the financial years from 1999/2000 until the present. This level of change indicates that more of the state deaths are being handled via cremation than at the start of the millennium (from 52% in 2000 to 70% now.) The challenge memorialisation of loved ones and the that we face is being able to continue to provide investment income generated from funds held in relevant services to the community through the reserve to guarantee the future maintenance of diversification of the range of burial options the grounds. currently available within the grounds. Over the past decade the number of deaths Cremations recorded in the state has shown a steady increase that represents a ten percent growth over that time. The challenge for us is to ensure A total of that we continue to offer services that are 3,309 relevant to the community we serve. For some, cremations location and familial ties play a significant part in were the decision-making process. Centennial Park conducted continues to perform a burial or cremation by service in excess of 30% of all recorded deaths in Centennial the state. Park during the financial year representing the 28th year that Burials over 3,000 cremations have been performed in The number of the financial year. This number represents a burials performed at similar market share of the state’s cremations to Centennial Park in the prior year. 2013 – 2014 was 789 representing a fall The challenge of competing in a very competitive from the 855 market where the level of “no service performed in the cremations” continues to increase and the price previous year. We charged for a cremation remains at a ten-year performed 37.3% of all recorded metropolitan low is ongoing. We work closely with many burials for the year. Despite the level of deaths

Page | 4 funeral directors to ensure a high level of customer service and satisfaction. Investment income Memorial Income Over the past decade we have been working The level of memorial appointments continued towards a goal of ensuring sufficient funds exist to fall from the to maintain the previous year by a grounds to a further 3.1%, standard that all however, income who visit have generated in the become year exceeded the accustomed to. amount achieved in The amount of the prior year by over 23%, due in part to an cash and cash equivalents has been steadily increased focus on extensions of existing growing over that time with the slight reduction interment rights. The current result that occurred in 2012 representing the utilisation demonstrates a 21.55% growth over the past of funds to finance the construction of the decade. Memorial income represents nearly 1/3 Operations Complex. It was agreed that the of the reported income for the year. interest foregone was a cheaper option than A concerted effort continues to be made to paying interest on a contact interment right holders to identify their loan. A longer term wishes regarding interment rights (both burial strategy is currently and cremation memorials) which results in being implemented to income in excess of $1.34m being received for improve the return on extensions to interment rights. the level of Cash and Cash equivalents that are Chapel Services being held.

This graph identifies that the number of services being conducted in the Jubilee Complex has been falling for the past decade. During the current year a total of 1,345 services were performed in the complex representing 32.9% of all services conducted at Centennial Park requiring the use of the Jubilee Complex.

Renovation and refurbishment works have been undertaken and will continue in the new financial year to improve the presentation of the Horizon Gazebo complex to attract custom to the facility. Obtaining a liquor licence to provide the option of a post-funeral wake facility is one initiative aimed at redressing this trend.

Page | 5 BOARD OF MANAGEMENT

Audit and Risk Management The Centennial Park Cemetery Authority board is Number of the main decision-making body and is comprised Members meetings eligible to Attended of 7 members; 2 representatives from The City of attend Mitcham, 2 representatives from The City of L Bishop (Chair) 4 3 G Vogt 4 4 Unley and 3 independent members. S Mounce (City of Mitcham) 2 2 The Board of Management is committed to a G Martinella high level of corporate governance whilst at all (Independent) 4 2 times acting honestly, equitably and accepting M Carey (City of the principles of openness and accountability. Unley) 4 4 K Dutta (City of During the year the board held a total of 11 Mitcham) 1 1 meetings. The attendances at the meetings S Hains in attendance in attendance were;

Number of meetings Members Attended eligible to attend S Hains (Chair) 11 10 G Vogt 11 11 L Bishop 11 11 M Ward 11 8 C Adcock 11 10 A Lapidge 11 10 M Hudson 11 10

Committee Meetings

The Board members have been very active attending a variety of meetings and committees to ensure they are kept abreast of new initiatives for the continual improvement of Centennial Park

Heritage Committee Number of meetings Members Attended eligible to attend

A Lapidge 1 0 Cr J Weaver 1 1 M Nalty 1 1 E Treen 1 1 T Willis 1 1 M Rusby 1 1 S Le Cornu 1 1 Page | 6 Board of Management Members

Stephen Hains Chair Appointed July 2012

Lisa Bishop Geoffrey Vogt Mike Hudson Independent Independent The City of Unley Appointed July 2011 Appointed June 2011 Appointed November 2008

Anthony Lapidge Cr Chris Adcock Cr Mark Ward The City of Unley The City of Mitcham The City of Mitcham Appointed June 2011 Appointed December 2012 Appointed November 2012

Page | 7

THE YEAR IN REVIEW – FINANCIAL SUSTAINABILITY

STRATEGIC PLAN GOALS a stated mission for the foreseeable future. The During the 2012-2013 financial year the Board budget for 2013-2014 forecast investment levels and Management Team developed a Strategic of $9,906,603 by 30th June 2014. At that date, Plan 2013-2023 which was approved and $10,637,577 was invested. adopted by the owner councils and came into A summary of the financial performance of the effect on 1st July 2013. The following details the Authority is provided overleaf and a complete achievements to date on the four goals detailed set of audited Annual Accounts is attached. in the plan.

GOAL 1: ACHIEVE LONG-TERM FINANCIAL Improve and broaden offerings to meet SUSTAINABILITY BY STRENGTHENING OUR customer needs and expectations COMPETITIVE POSITION The Jubilee Complex has been providing iconic and renowned surroundings for over 27 years Financial Performance since it was opened in 1986; however, it was The full financial year’s result is a surplus of recognised that elements of the complex were in $309,034 which represents a return on income need of review, renovation and refurbishment. of 3.6% compared to a budgeted return of 2.6%. The Board committed expenditure to ensure that The Liability Guarantee paid to the owner the facility continues to provide a high standard Councils totalled $391,926 representing 16.9% of of presentation and service to the families and general operating expenses (17.6% in the funeral directors we serve. previous year). The Mawson Chapel and Lounge were The Future Upkeep Provision was maintained at refurbished and reopened for use during the the same level as at 30th June 2013. Discounting latter part of 2013. An update of the audio the Liability Guarantee and the Future Upkeep visual equipment of all three chapels was also Provision, the result for the year would have commenced during the year with both the been $700,963, $75,641 above budget; 8.06% Mawson and Florey Chapel equipment being return on income compared to 15.05% last year. upgraded. The Heysen Chapel upgrade was The adjusted operating result reported at this completed subsequent to the year-end. The time last year was a surplus of $1,276,806. Mintaro slate that is a feature of both the internal foyer and the external forecourt has also Despite reduced interest rates, interest received received attention with a surface regrind and was $43,424 above budget. Sundry income was polish. Further work will take place in the $6,604 above budget due to sale of minor coming year to continually enhance the visitor equipment and subsidies received for experience to this facility. traineeships. In terms of expenditure, Wages and Salaries represent approximately 52% of During the year Springbank West was completed business expenses. and is now available for memorialisation of cremated remains. This area represents one of Achieving funding levels sufficient to safeguard the last areas identified for new memorial the future upkeep obligations of the Authority is options. All existing memorial gardens will be reviewed and, where appropriate, upgraded.

Page | 8

SUMMARY FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2014 AIFRS 2014 2013 2012 2011 2010 2009 2008 2007 2006 $ $ $ $ $ $ $ $ $ Total Revenue from ordinary activities 8,753,743 8,552,599 9,017,029 8,631,098 7,980,362 7,743,847 7,394,095 6,895,995 6,623,943 Future Upkeep Provision Movement - ( 85,800 ) 855,800 60,000 50,000 ( 570,000 ) 253,000 391,000 ( 1,574,000 ) Administration Expenses 2,477,331 2,340,868 2,562,879 1,962,287 2,023,538 2,112,647 1,959,347 2,218,957 2,211,640 Jubilee Complex 899,304 857,816 1,104,451 919,325 773,952 727,746 610,221 442,204 399,223 Cemetery Expenses 1,284,079 1,082,046 959,222 956,659 994,726 753,596 660,175 536,542 524,513 Crematorium Expenses 994,365 896,780 868,322 873,810 806,585 860,557 747,955 616,424 586,119 Garden & Maintenance Expenses 1,391,737 1,459,749 1,706,917 1,658,838 1,607,911 1,710,699 1,653,756 1,634,827 1,562,439 Memorial Expenses 1,383,541 1,022,383 693,273 769,910 721,479 568,496 575,977 620,869 555,029 Magdalene Tce 14,349 10,084 Total Expenses 8,444,706 7,583,926 8,750,864 7,200,829 6,978,191 6,163,741 6,460,431 6,460,823 4,264,963 Surplus/(deficit) from ordinary activities 309,037 968,673 266,165 1,430,269 1,002,171 1,580,106 933,664 435,172 2,358,980 Less: Financial Contribution to Constituent Councils - - - 160,368 153,039 148,892 139,526 131,566 300,000 Surplus/(deficit) after distributions 309,037 968,673 266,165 1,269,901 849,132 1,431,214 794,138 303,606 2,058,980 Burial Services Conducted 783 889 797 890 935 931 928 939 955 Cremation Services Conducted 3,309 3,374 3,440 3,316 3,471 3,473 3,325 3,298 3,505 Chapel Services Conducted 1,345 1,567 1,774 1,881 1,887 2,024 1,962 2,013 2,172 New Memorial Licences Written 546 502 606 658 604 745 731 806 915 CURRENT ASSETS Cash and Cash Equivalents 10,639,273 9,676,260 10,539,808 11,443,077 10,185,557 6,818,769 5,830,217 4,629,544 3,787,513 Trade and Other Receivables 552,163 570,725 651,887 653,132 666,309 756,595 678,746 444,373 547,319 Inventories 180,671 198,613 310,601 394,601 120,463 221,878 133,969 190,997 241,016 Other Assets 208,572 277,314 236,240 181,283 249,460 - 166,191 19,264 TOTAL CURRENT ASSETS 11,580,679 10,722,912 11,738,536 12,672,093 11,221,789 7,797,242 6,642,932 5,431,105 4,595,112 NON-CURRENT ASSETS Property, Plant and Equipment 41,294,794 41,855,054 39,999,135 33,438,125 33,626,980 33,845,924 32,985,619 16,297,319 16,280,712 Financial Assets - - - - 2,300,000 2,300,000 2,300,000 2,300,000 TOTAL NON-CURRENT ASSETS 41,294,794 41,855,054 39,999,135 33,438,125 33,626,980 36,145,924 35,285,619 18,597,319 18,580,712 TOTAL ASSETS 52,875,473 52,577,966 51,737,671 46,110,218 44,848,769 43,943,166 41,928,551 24,028,424 23,175,824 CURRENT LIABILITIES Trade and Other Payables 670,459 442,685 433,125 600,908 1,031,700 1,010,463 925,518 948,268 823,831 Short Term Provisions 373,111 607,398 615,047 365,830 229,303 147,739 108,563 127,563 146,552 TOTAL CURRENT LIABILITIES 1,043,570 1,050,083 1,048,172 966,738 1,261,003 1,158,202 1,034,081 1,075,831 970,383 NON-CURRENT LIABILITIES Long Term Provisions 14,621,957 14,626,974 14,709,153 13,890,683 13,604,870 13,651,200 14,205,870 13,937,929 13,536,326 TOTAL NON-CURRENT LIABILITIES 14,621,957 14,626,974 14,709,153 13,890,683 13,604,870 13,651,200 14,205,870 13,937,929 13,536,326 TOTAL LIABILITIES 15,665,527 15,677,057 15,757,325 14,857,421 14,865,873 14,809,402 15,239,951 15,013,760 14,506,709

NET ASSETS 37,209,946 36,900,909 35,980,346 31,252,797 29,982,896 29,133,764 26,688,600 9,014,664 8,669,115 EQUITY Contributed Equity 48,702 48,702 48,702 48,702 48,702 48,702 48,702 48,702 48,702 Retained Earnings 7,126,655 6,847,919 5,879,246 5,613,081 4,343,180 3,494,048 2,062,834 1,268,696 965,090 Reserves 30,034,589 30,004,288 30,052,398 25,591,014 25,591,014 25,591,014 24,577,064 7,697,266 7,655,323 TOTAL EQUITY 37,209,946 36,900,909 35,980,346 31,252,797 29,982,896 29,133,764 26,688,600 9,014,664 8,669,115

The figures produced for the financial years ending June 2005, 2006, 2007, 2008, 2009, 2010 and are based on the transition to new accounting standards (AIFRS).

Page | 9 Marketing Review the City of Charles Sturt and continually looks to The Board commissioned an external consultant other similar opportunities to review our marketing strategies to make recommendations for the future. The The feasibility of offering back-office support (administrative services and mapping) is also comprehensive report was received in May 2014 with many of the recommendations to be being investigated following the development of implemented in a Marketing Action Plan the Cemetery Management System as well as currently being considered by the Board. We are the new cemetery mapping software. committed to meeting our customers’ needs The Marketing Action Plan will also explore with various initiatives being undertaken opportunities to engage new communities to including the recent involvement in the South make them aware of the products and services Australian Living Artists exhibitions. The we offer and how we may be able to tailor them outcome of the review will be to ensure that, as to meet their potential needs. an organisation, we will become more customer-centric in all that we do. New products and services Diversification and exploring the feasibility of new products and services we provide with the opportunity to enhance the income streams currently being generated. A program has been implemented that aims to provide closer working relationships with funeral directors as partners of Centennial Park.

Work has already commenced on increasing the range of products and services to be offered in Garden of wishes the Jubilee Complex by obtaining a special circumstances liquor licence that will allow GOAL 2: REMAIN THE MARKET LEADER AND families to order selected alcohol as part of an MAINTAIN OUR PREMIER POSITION BY after-service “wake” option. LEVERAGING OUR EXPERTISE TO ADDRESS NEW MARKET OPPORTUNITIES A number of other diverse income-generating opportunities are currently being explored that will be the subject of extensive feasibility studies Existing products and services to new markets to ensure that only viable and sustainable The boundaries of Centennial Park are clearly opportunities are developed. This includes the defined with the opportunity to expand beyond option of creating a cafe / florist facility onsite. the current site limited not only by the availability of additional land, but the sheer cost The development of a Cemetery Master Plan of developing such a site. The current attention also identifies the concept of new burial options, is, therefore, centred on identifying including full monumentation, burial gardens, opportunities to utilise the expertise and monumentation of grander styles, family capella knowledge that exists at Centennial Park by and a potential mausoleum. The feasibility of providing services and expertise to other such concepts will be explored in the life of the councils and cemeteries. Currently we have Cemetery Master Plan. been providing some grave digging services for

Page | 10 Environmental performance Emission data in the NPI report is based on the We have been a leader in the industry in use of a calculated emission factor to estimate identifying the impact of our operations on the the level of emissions to the environment of the environment. This commitment continues with substances reported. It is important to note that voluntary annual audits of our carbon emissions the emission levels identified are estimates only. and the purchase of certified carbon credits to We have commenced direct measurement and offset the emissions we cannot fully eliminate. sampling of specific substances being emitted The last completed audit was for the financial from our cremators and aims to report the year 2012/2013. Our emissions for 2012/2013 actual level of emissions of specific substances as decreased by -74.4 t CO2-e. This represents a a result of their continuous monitoring in the reduction of 5.3% over the prior year. The audits future. first commenced in the financial year 2007/ 2008 and it is pleasing to report that the 2012/2013 assessment emissions resulted in a net decrease of 255 tonnes of CO2-e or 17.8% since the audits commenced.

We are is committed to continually improving our environmental performance and during the year two 30 kilowatt solar panel arrays were installed (one each on the Jubilee Complex and the Operations Complex) at a total cost of Springbank Creek Garden Walk $84,361 (excluding GST). It is anticipated that savings from this investment will be realised within 3 years. GOAL 3: BE AN EFFECTIVE AND EFFICIENT ORGANISATION BY INTEGRATING OUR Since March 2011 Centennial Park has been MANAGEMENT SYSTEMS required to report all its emissions under the Federal Government’s National Pollutant Realising significant efficiencies Inventory (NPI), based on guidelines for In a highly competitive environment it is Crematoria. important that we ensure that all facets of its organisation are operated in an efficient and In 2013/14 we were required to report on the cost-effective manner, albeit ensuring emission for the following substances for the compliance with all legislative requirements. year: During the year work commenced on the  Carbon monoxide integration of the Cemetery Management  Fluoride compounds System (CMS) and the Electronic Records  Hydrochloric acid Management System (ERMS) which will be  Mercury and compounds completed in the first quarter of the new  Particulate matter 10.0um financial year. Work also continues on the  Particulate matter 2.5um provision of a portal for funeral directors to book  Polycyclic aromatic hydrocarbons services directly into the CMS.  Sulphur dioxide  Total volatile organic compounds A further enhancement of the Accounting system has been implemented that now requires

Page | 11 most orders placed with suppliers to be identified; however, they were all addressed performed electronically through a new e- prior to the end of the financial year. requisitions module. Paper-based orders are almost completely eliminated resulting in a more As part of good corporate governance the Board also reviewed its own performance. This review compliant ordering system that electronically administers levels of delegated purchasing was externally facilitated and included a workshop of the findings. As a result of this authority. process a policy has been developed addressing Continuous improvement the professional development of the Board as As part of the commitment to continuous well as a skills matrix that can identify potential improvement, the Enterprise Agreements that gaps in the skills profile of the Board. were negotiated during the year have specifically National Competition Policy Review included clauses that provide an opportunity for The Board is required to annually review the all Staff to have involvement in exploring and investigating our day-to-day practices and methodology by which Centennial Park complies processes to identify if improvements can be with the National Competition Policy. The Board has reconfirmed that Cost Reflective Pricing is made and measured against productivity and the methodology utilised to achieve Competitive cost efficiencies. neutrality. In adopting cost reflective pricing Combined with a new initiatives register, Centennial Park: continuous improvement is aimed at ensuring all . Identifies products and services that may at Centennial Park employees are committed to delivering the best outcome for the Authority’s reasonably be seen to compete with others; . Board of Management, customers, providers, Notes the potential for Centennial Park to have a cost advantage over other providers; stakeholders and the general public. and Corporate Governance Framework . Compares pricing of relevant products and We are committed to working towards services to arrive at a price which is exceeding all legislative, regulatory and statutory competitively neutral. requirements and to consistently Any competitive neutrality complaints in relation demonstrate to Centennial Park will be handled by the Constituent Councils to ensure that they are ethical behaviour. As part of ensuring independently assessed. this occurs, an Freedom of Information Requests independent legislative compliance audit is There were no Freedom of Information requests performed every five years. This was performed during the 2013 – 2014 financial year. during the year with the results showing positive indications of the standard of compliance Records management achieve. Records Management continues to be a core function of the Authority. The majority of the The new Burial and Cremation Act 2013 and documentation generated in our day-to-day st associated regulations came into force on 1 business has “permanent record” status under February 2014. As part of the compliance audit a the State Records Act. This classification and the detailed review was undertaken of compliance volume of records generated in any cemetery with the new act. A number of items were and crematorium operation means that the

Page | 12 management of records is a key function for . Performance Standards For Self Insurers Centennial Park. The implementation of the (PSSI) – Standard 1 - 3 Electronic Records Management System was planned to be completed in 3 years, however, The development of learning packages through our membership with eLearning is continuing the capital project is now complete one year and proving to be an important and valuable tool ahead of schedule. in the implementation of internal training programs. This eLearning package was purchased from the award money received in 2011 through the LGAWCS OHS&W and RTW awards for best practice, in which Centennial Park was awarded the Metropolitan Award for its rollout of the One System OHS&W model, training programs and Intranet initiative,

receiving a trophy and cash prize of $15,000.

Springbank Island We continue to engage a consultant to assist in the ongoing development and implementation of the “One System” model, with support from GOAL 4: BE AN EMPLOYER OF CHOICE BY the Local Government Association Workers PROVIDING ALL EMPLOYEES WITH A SAFE Compensation Scheme (LGAWCS) to ENVIRONMENT, OPPORTUNITIES FOR systematically address our existing non- LEARNING AND DEVELOPMENT AND conformances and develop the policies and COMPETETIVE REMUNERATION procedures necessary to meet with the WHS Work Health and Safety ‘One System’ model. We continue to focus on providing a safe, The table below notes WHS data for the last healthy and happy environment for all seven years. customers, visitors and staff with a desired outcome of minimising accidents and incidents, customer complaints and work-related injuries.

A new WHS & IM Plan 2013-2015 has been developed and endorsed by the WHS Committee, with direct input from the Management Team.

The new plan provides for 5 new programs as follows:

. Outstanding Actions Arising from the Tristania Court LGAWCS KPI Audit 2012 . Risk Assessments . Development of Safe Work Instructions (SWI) . Internal Auditing

Page | 13 WHS DATA 2013-2014

Indicator 2014 2013 2012 2011 2010 2009 2008

Number of injuries which resulted in lost 4 5 2 3 5 2 3 time at work

Lost days due to injury 2.7 141 16 16 6 7 0.87

Number of Accident/Incident Reports 49 78 61 74 91 68 75 investigated

Number of Hazard Reports responded to 11 14 19 20 25 37 33

Number of Workplace Inspections 18 24 22 30 35 36 36 completed *

Number of Items replaced or repaired as 47 76 44 67 55 39 47 a result of inspections

Attendance record at OHS&W 90% 93% 83.5% 88% 87.5% 100% 97% Committee meetings

*The development of new and improved operation complex has reduced the need for workplace inspections required from 6 to 3

Page | 14 Plant replacement and upgrades employees and recognises that effective As an organisation we have a policy covering the employee development strategies and initiatives replacement of major plant and equipment on a contribute to individual job satisfaction, scheduled basis to ensure the equipment does workplace productivity and reward and not unduly age or become excessively costly to recognition. maintain. This is a further demonstration of the commitment to a safe work environment. Organisational goals and priorities are identified and, on an annual basis, a training needs analysis During the year a number of projects were undertaken to either improve or replace is conducted. An organisational Learning and Development Plan (L&D Plan) is then developed equipment. This included incorporating a range of learning and . Upgrading the Programmable Logic development strategies and initiatives which Controllers on two cremators, build the capacity, skills and professionalism of . Upgrading the suction fans on all three employees to enable them to contribute cremators, effectively to our mission and strategic direction. . Replacing the gas detection system in the crematorium . Replacing the front-end loader . Replacing 10 desktop computers . Replacing the air conditioning for the Heysen Chapel . Installing new water chiller unit for the Mawson and Florey Chapels.

The items detailed above are in addition to those mentioned in other parts of this report. Overall $727,672 was capitalised during the year with a further $379,294 committed to projects that were incomplete at the end of the financial year and will be finalised within the next few months.

Learning and Development it is acknowledged that the quality, East Fountain 2 responsiveness and professionalism of our workforce are inextricably linked to the achievement of our mission and strategic goals.

We are committed to promoting and supporting a continuous learning environment for

Page | 15 HR METRICS

Staff Level with Client & Business & Age and Operations Information Total Corporate Services Gender Profile Services

M F M F M F M F up to 30 4 0 2 1 1 5 3 31 - 40 4 5 2 0 6 5 41 - 50 9 1 0 3 1 0 10 4 51 - 60 3 3 6 4 6 10 61 plus 0 0 0 Total by Gender 20 1 3 16 4 5 27 23

Total by 21 19 9 49 Department

Business Client & & Staff Levels Operations Information Total Corporate Services Services Ongoing Full Time 19 9 6 34

Ongoing Part Time 0 5 0 5 Fixed Term Full Time 2 1 3 6

Casuals 0 4 0 4

Total 21 19 9 49

Business & Client & Years of Service Operations Corporate Information Total Services Services 0 - 5 11 14 7 32 6-10 2 2 1 5 11-15 1 2 1 4 16 - 20 2 1 0 3 21 - 25 1 0 0 1 26 - 30 1 0 0 1 31 - 35 2 0 0 2 35+ 1 0 0 1 Total 21 19 9 49

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