2018 ANNUAL REPORT 2019 2 INTRODUCTION
CONTENTS
Introduction 4 Greater Bendigo profile 4 Snapshot of Council 5 Demographic profile 6 The year in review 7 Highlights of the year 8 Challenges and future outlook 15 Message from the Mayor and Chief Executive Officer 16 Financial summary 18 Description of operations 21 Our Council 22 Current councillors 22 Our people 24 Organisation structure 25 City staff 26 Equal employment opportunity 28 Other staff matters 29 Our performance 30 Planning and accountability framework 30 Council Plan 31 Performance 31 Goal 1: Lead and govern for all 32 Goal 2: Wellbeing and fairness 35 Goal 3: Strengthening the economy 41 Goal 4: Presentation and managing growth 43 Goal 5: Environmental sustainability 47 Goal 6: Embracing our culture and heritage 50 Governance, management and other information 51 Governance 51 Management 54 Governance and management checklist 55 Statutory information 58 Glossary 63 Financial and Performance Statements 2018/2019 65
ACKNOWLEDGMENT OF COUNTRY The City of Greater Bendigo is on Dja Dja Wurrung and Taungurung Country. We acknowledge and extend our appreciation for the Dja Dja Wurrung and Taungurung People, the Traditional Owners of the land. We pay our respects to leaders and Elders past, present and emerging for they hold the memories, the traditions, the culture and the hopes of all Dja Dja Wurrung and Taungurung Peoples. We express our gratitude in the sharing of this land, our sorrow for the personal, spiritual and cultural costs of that sharing and our hope that we may walk forward together in harmony and in the spirit of healing.
Annual Report 2018/2019 3 WELCOME TO THE REPORT OF OPERATIONS FOR 2018/2019
Council is committed to transparent reporting and accountability to the community. The Report of Operations for 2018/2019 is our primary method to advise the City of Greater Bendigo community and our other stakeholders of Council’s operations and performance during the financial year.
GREATER BENDIGO PROFILE
The City of Greater Bendigo is located It includes productive agricultural The local population is continuing to in the centre of Victoria, covering areas and many small towns and grow and is becoming increasingly almost 3,000 square kilometres. villages such as Heathcote, Axedale, culturally, religiously and ethnically Greater Bendigo is a vibrant, creative Huntly, Marong, Elmore, Goornong, diverse. Council is committed to and culturally enriched major Kamarooka, Lockwood, Neilborough, Greater Bendigo being a community regional centre for northern Victoria Sebastian, Woodvale, Raywood, that understands and respects and southern NSW, and has the third Mia Mia and Redesdale, which are cultural and religious differences, largest urban area in Victoria. renowned for their strong sense supports multiculturalism and of community and lifestyle. actively promotes cultural inclusion.
4 INTRODUCTION
SNAPSHOT OF COUNCIL
The City of Greater Bendigo (the City) has nine councillors across three wards.
Lockwood Ward Whipstick Ward Localities include: Big Hill, Golden Localities include: Ascot, Avonmore, Gully, Golden Square, Harcourt Bagshot, Bagshot North, Barnadown, North, Kangaroo Flat, Leichardt, Bendigo, California Gully, Drummartin, Lockwood, Lockwood South, Maiden Eaglehawk, Eaglehawk North, East Gully, Mandurang, Mandurang South, Bendigo, Elmore, Epsom, Fosterville, Marong, Myers Flat, Quarry Hill, Goornong, Hunter, Huntly, Huntly Ravenswood, Sailors Gully, Sedgwick, North, Ironbark, Jackass Flat, Shelbourne, Spring Gully, West Kamarooka, Long Gully, Neilborough, Bendigo, Wilsons Hill. North Bendigo, Raywood, Sebastian, Wellsford, Whipstick, White Hills, Woodvale.
Eppalock Ward
Elmore Localities include: Argyle, Axe Creek, Axedale, Bendigo, Costerfield, Derrinal, WHIPSTICK WARD East Bendigo, Emu Creek, Eppalock, Raywood Flora Hill, Heathcote, Junortoun,
Neilborough Kennington, Kimbolton, Knowsley,
Sebastian Ladys Pass, Longlea, Lyal, Mia Mia, Goornong Mount Camel, Myrtle Creek, Redcastle, Redesdale, Strathdale, Strathfieldsaye,
Huntly Tooleen.
Eaglehawk Bendigo Myers Flat Epsom Marong Maiden Gully
Golden Square Flora Hill Axedale Strathfieldsaye LOCKWOOD WARD Kangaroo Mandurang Lockwood Flat EPPALOCK WARD Costerfield
Ravenswood Heathcote
Mia Mia
Redesdale Annual Report 2018/2019 5 DEMOGRAPHIC PROFILE
• Greater Bendigo has an estimated • 27% of households rent their home • 2% of people take public transport population of 116,045 people to work • 85% of residents live in urban • More than 23.9% of the population Bendigo • 23.1% of residents volunteer are aged 60 years and over • 16% of people have a Bachelor • 21% of households are considered • The median age is 39 degree or higher to be low income • 8% of the population were • 41.9% of people have no formal • 1.7% of the population are born overseas, compared to the qualifications Aboriginal or Torres Strait Islander Victorian average of 28% • 26% of people live on their own • The Greater Bendigo SEIFA score of *Data sourced from profile.id, which compiles 981 (index of inequalities) is lower • 41% of the labour force work and presents data from the Australian Bureau of than the Victorian average of 1,010 part time Statistics (2016 Census)
6 THE YEAR IN REVIEW
THE YEAR IN REVIEW
14,755 45,000 1,189 centre spring bulbs planted, inspections of consultations including tulips food premises provided by undertaken Maternal and by the City’s Child Environmental Health Centres Health Officers 9,329 97,709 vaccines administered calls taken by the at public, school and City’s customer staff sessions support staff 32,000 trees, shrubs and grasses planted
100,246 35,199 people visited people attended 809,592 the Bendigo a community arts items borrowed from Visitor program or event Bendigo, Kangaroo Flat, Information Heathcote and Outreach Centre Library services
1,118 52.3km planning of roads resealed permits with a value 1.15M of $233M sheep and lambs were issued sold at the Bendigo Livestock Exchange
Annual Report 2018/2019 7 HIGHLIGHTS OF THE YEAR
July August • The City introduces a new • Councillors host a roundtable event • New lighting at Marist College oval streamlined permit application in Kangaroo Flat to gather feedback is used to host a night football for businesses from the community match for the first time • The City takes part in the CityStudio • Council releases its draft Arts and • A plaque recognising former program, which sees 20 university Creative Industries Strategy for councillor, the late Daryl McClure students work with City staff to come public comment OAM is unveiled in Rosalind Park up with new ideas for the Bendigo • The new Strathfieldsaye Early Years Creek for Council to consider Hub is officially opened • A new path through Greater Bendigo National Park is completed
8 THE YEAR IN REVIEW
September • The new Eaglehawk Regional Play Space is officially opened • The City’s Capital Venues and Events unit win the Drover Award for Performing Arts Centre of the Year • The City begins developing a new Community Volunteering Strategy • The popular Art in the Conservatory program returns to the Rosalind Park Conservatory during the September school holidays, keeping children entertained with a Go Islands! theme • Bendigo hosts White Night for the first time, with an estimated 60,000 people in attendance
Annual Report 2018/2019 9 October • Rosalind Park wins a prestigious Green Flag award making it one of the best green spaces in Australia • Gurri Wanyarra Wellbeing Centre officially opens • Concept plans for upgrades to the Raywood Recreation Reserve are released for public comment • The City commences community engagement as part of the Planning Scheme review
10 THE YEAR IN REVIEW
November • The Bendigo Soldiers Memorial Institute and Military Museum officially opens following an extensive upgrade and expansion • New artwork is unveiled in Pennyweight Walk Open Air Gallery • The Bendigo Visitor Centre wins gold in the Visitor Information Services category at the RACV Victorian Tourism Awards in recognition of its consistent high quality customer service • The City commences a $1.8M road work project in Maiden Gully to reconstruct a section of Maiden Gully Road, build a new roundabout and extend shared off-road pathways • Work begins on upgrades to a roundabout in East Bendigo to allow b-double trucks to access the East Bendigo industrial estate
December • The City hosts a public forum on the need to provide more industrial land to support jobs and economic growth • Work starts on a new pop up park in Hargreaves Mall, featuring artificial turf, flower beds and trees • Conservation work starts on the Bendigo Town Hall including roof, window and door repairs, and painting • Qantas announces it will commence commercial flights from Bendigo to Sydney • Bendigo Art Gallery hosts the exhibition Frida Kahlo, her photos in an Australian exclusive
Annual Report 2018/2019 11 Above: Frida Kahlo, by Guillermo Kahlo, 1932 © Frida Kahlo Museum. January • The City announces it will take over the delivery of pound and animal shelter services from July 2019 • Kevin Cail and Sam Kane are announced as the 2019 Citizen and Young Citizen of the Year • A project to reimagine the Bendigo Creek is announced in collaboration with Victorian Government departments and agencies and the Dja Dja Wurrung Clans Aboriginal Corporation
February • Bendigo hosts a new tourism conference to explore new and emerging trends in tourism for local businesses • The City hosts a community event marking the 10th anniversary of the 2009 Victorian bush fires • Council calls for public comment on its All Ages All Abilities strategy • Work on road safety projects on Sedgewick Road begins • Council calls for comment on its Imagine Golden Square project • Council endorses its participation in the GovHub project, which will be developed on the site of the main City office on Lyttleton Terrace • The new City Youth Council is announced, comprising 18 local young people
12 THE YEAR IN REVIEW
March • The City coordinates five local sites • The new Bendigo grandstand at the • The City’s new Industrial Land for Clean Up Australia Day Bendigo Tennis Centre is officially Development Strategy confirms • The City hosts a Human Rights opened Greater Bendigo’s current supply Forum as part of Cultural Diversity • Work begins on conserving the of industrial land will be exhausted Week Queen Elizabeth Oval cottage, one by 2032 • The Greater Bendigo Gender Equity of Bendigo’s historically important • The City and Fosterville Gold Mine Coalition launches its Leadership buildings launch a new $60,000 funding Statement, outlining how to • Tudors to Windsors: British Royal initiative called the Great Ideas achieve gender equality Portraits opens at Bendigo Art Gallery Grant
Annual Report 2018/2019 13 April May June • The City receives funding from the • A new magical-themed exhibition, • The Australian National Commission Federal Government to build a new Flights of Fantasy, which combines for UNESCO endorses the City of skate park in Epsom photography, fashion design and Greater Bendigo’s application to • New Chinese Golden Dragon Dai jewellery, opens at the Living Arts join the UNESCO Creative Cities Gum Loong makes his public debut Space at the Bendigo Visitor Centre Network as a City of Gastronomy at the 2019 Bendigo Easter Festival • Artist Minna Leunig is chosen to • Council endorses the new Industrial in front of 80,000 people create a new mural on the side of a Land Development Strategy and • The 2019/2020 Budget is released building on the corner of Myers and invites landowners to participate in for public comment Mitchell Streets an expression of interest process • The City commences work on a • The Eaglehawk Regional Play • The 2019 Local Government new fully accessible ‘changing Space wins a Parks and Leisure Community Satisfaction Survey place’ in the Hargreaves Street Australia VIC/TAS Play Space award results shows the City is performing multi-storey car park of excellence at a similar standard as its regional and state-wide counterparts. The • The City joins with five other Local • An Issues and Opportunities Report for the Reimagining Bendigo Creek customer service score increased Governments to launch the Healthy from 73 to 78 Heart of Victoria 2019 Active Living project is released Census • The annual tree planting program begins, which will see 1,500 advanced trees planted across Greater Bendigo
14 THE YEAR IN REVIEW
CHALLENGES AND FUTURE OUTLOOK
Challenges and opportunities The future • Providing high quality services • Securing funds to expand • Implementing a range of for Greater Bendigo’s growing the Bendigo Airport terminal strategies, including the Economic population building and develop an aviation- Development Strategy and All • Investigating the development of compatible business park Ages, All Abilities Strategy, as well a regional resource recovery and • Progressing the development of as continue working towards One re-use facility the Bendigo GovHub project Planet Living recognition • Using our resources and funding • Sourcing adequate industrial land to ensure equity for all to support large-scale business • The long-term impacts of the development and expansion Victorian Government’s rate- • Growing the digital capacity capping legislation of Greater Bendigo to support • Introducing Developer Contributions business development Plans to support the fair funding • Supporting ongoing and delivery of new infrastructure reconciliation with Traditional • Ensuring our services are Owners responsive and integrated to • Balancing the demand for new provide the best experience for infrastructure while maintaining residents and businesses or upgrading existing assets
Greater Bendigo – where people thrive Discussion Paper 2019
Prepared by the Greater Bendigo Economic Development Strategy Steering Committee
1
Annual Report 2018/2019 15 MESSAGE FROM THE MAYOR AND CHIEF EXECUTIVE OFFICER
Welcome to the City of Greater equipment inspired by the Banjo Ward following the resignation of Bendigo 2018/2019 Annual Report. Paterson poem Mulga Bill’s Bicycle. Julie Hoskin. It has been another highly productive In October we completed the February saw Council swear in its first and exciting year for the City of development of the Gurri Wanyarra Youth Council, which is an exciting Greater Bendigo and we are pleased Wellbeing Centre – the largest initiative and a way to ensure our to present this report, which reflects infrastructure project ever to be young people have input into Council on the achievements of the 2018/2019 delivered by the City. The $32.4M decision making. financial year and details how Council facility is a highly accessible one-stop- March was a bumper month, which and the organisation delivered a range shop featuring a 51.5m, eight-lane saw the completion of another major of services and projects to benefit swimming pool with moveable boom sporting project, the opening of a new the Greater Bendigo community and to create two, 25m pools or a 30m blockbuster exhibition at Bendigo Art wider region. water polo pool, beach entry leisure Gallery and the start of a new chapter pool, learn to swim pool, splash park, We welcomed our first-ever White for Bendigo Airport. Night event in September and what warm water exercise pool and spa, The $6.175M investment in the Bendigo a triumph it was. Tens of thousands steam room and sauna, gymnasium Tennis Centre redevelopment was of people gathered to see our iconic and group fitness rooms, childcare buildings transformed and experience and multipurpose room, health and finished following the official opening central Bendigo in a different light. wellness centre, and café. The number of the 400-seat grandstand. The of people using Gurri Wanyarra 26-court facility is now one of the best September also saw the opening has exceeded the City’s in regional Australia and will allow us to of a unique new play space on the expectations and by June attract major national and international shores of Lake 2019 had been visited tournaments into the future. Neangar in by 291,052 people. Eaglehawk. Tudors to Windsors: British Royal Portraits The play Also in October, Cr opened at Bendigo Art Gallery featuring space Malcolm Pethybridge art work exploring five royal dynasties: features joined Council to the Tudors, the Stuarts, the Georgians, represent the the Victorians and the Windsors. Whipstick The flying kangaroo bounded into Bendigo when the first Sydney to Bendigo Qantas flight touched down at Bendigo Airport. The inaugural flight was a great community
16 THE YEAR IN REVIEW
celebration and many hundreds of people gathered to welcome the first passengers off the flight. The plane was flown by local pilot, Oliver Mitchell. To ensure Bendigo Airport was ready to welcome passengers, the City invested in renovations to the terminal building including an extension to accommodate a baggage collection area, new carpet and seating, updated toilet facilities, NBN connection and 76-space sealed car park. The City will continue to advocate for further government funding to support future expansion of the airport. In April 2019 the City and Golden Dragon Museum unveiled new parading Golden Dragon Dai Gum Loong, who made his debut in the Bendigo Easter Festival Gala Parade in front of 80,000 people. Dai Gum Loong will replace Sun Loong in future parades and continue a proud tradition for the festival. As Dai Gum Loong is a 21st century dragon, he presented an opportunity to create a new tradition for parading Golden Dragons and was carried by both men and women. This financial year Council also made one of its biggest decisions for this term and endorsed the City becoming a tenant in the new GovHub project. The City continued to provide more than 100 services to residents and provide a welcoming and enjoyable place for visitors. Advocacy to both State and Federal governments continued to be a key focus and for the first time Council and the Executive Management Team travelled to Melbourne to hold a series of meetings with Ministers and Premier Daniel Andrews. All major projects, a number of services and most programs relating to health and wellbeing and key road upgrades are delivered in partnership with other levels of government, so maintaining these relationships is critical. Together we are proud of all that Council and staff achieved in the 2018/2019 financial year and the way we worked to deliver for our community. We hope you enjoy reading the Annual Report.
Mayor Cr Margaret O’Rourke Chief Executive Officer Craig Niemann
Annual Report 2018/2019 17 FINANCIAL SUMMARY
The City continues to be in a Adjusted underlying result ratio financially stable position. A Adjusted underlying surplus/(deficit) / adjusted underlying revenue summary of key elements of the Council’s finances are detailed below. 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 More detail on the City’s financial 0% performance can be found in the 0.4% -0.4% Financial and Performance Statements -2% at the end of this document. The City’s operating result for -4% 2018/2019 was a $62.3M surplus, with an adjusted underlying surplus of -6% $715,000. This is better than expected -8.4% due to grants received in advance, -8% increases in revenue associated with landfill fees, subdivision fees -10% -10.9% and property rentals. The adjusted -12.3% -12% underlying surplus of Council (after removing non-recurrent capital grants, -14% as well as contributions) is 0.4 per cent when compared to adjusted underlying revenue. Source of income Income 3% The City receives income from a wide range of sources, including rates, user Rates and charges fees, fines, grants, contributions and 15% Statutory fees and fines other income. The total income for 2018/2019 was $249M. User fees and charges This is higher than expected due to some grant funds being received in 47% Contributions – monetary advance, as well as increased revenues 18% associated with landfill and statutory Contributions – non-monetary planning fees. The main source of income for the City comes from 4% Government grants rates and charges, which represents 11% 47 per cent of the City’s income. Other revenue
Expenses 2% The City’s total operational expenditure including depreciation Categories of expenditure for 2018/2019 was $186M. The City’s expenditure relates to delivering 2% services that benefit the community. Expenditure categories summarised include employee costs, depreciation and other expenses. 21% Employee benefits Total operational expenditure has 35% decreased slightly from the prior Contract payments, materials and services year, reflecting reduced expenditure on salaries, materials, contracts Depreciation and and services. amortisation
Other expenses 42%
18 THE YEAR IN REVIEW
Capital works expenditure Capital works by type The City delivered $54.6M of capital Land and buildings works throughout the financial year, with the most significant areas of 5% Plant, machinery and equipment 7% capital investment on buildings and Land improvements roads. More detail on significant 5% capital projects delivered during the 3% 35% Artwork year is included within the Description of Operations on page 21. Bridges Roads
33% Pathways 7% Drainage
Public furniture and fittings 3% 1% 1% Major works
Capital works investment
$90M
$80M
$70M
$60M
$50M
$40M
$30M
$20M
$10M
$0M 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019
Financial sustainability Key sustainability indicators In 2018/2019 the Victorian Government Indicator Result Risk rating1 capped overall rate increases at 2.25 per cent. The City elected not to apply Net result (%) 25% LOW for an exemption to this cap. The Adjusted underlying result (%) 0.4% MEDIUM City continues to review operations Liquidity (ratio) 2.44 LOW throughout the year to ensure delivery of important services and best value Internal financing (%) 114% LOW for money for the community. With Indebtedness (%) 33.2% LOW ageing infrastructure and increasing other costs (including utilities), it is Capital replacement (ratio) 1.33 MEDIUM vital that efforts continue to identify Renewal gap (ratio) 0.87 MEDIUM efficiencies and alternative funding 1. Rating per VAGO’s risk matrix opportunities to reduce the City’s reliance on rate revenue. The City relies on support from Victorian support for other important programs. which resulted in Council receiving and Australian Governments to deliver A great deal of advocacy and detail grant funding of $35.9M during the key infrastructure projects and provide went into each grant application, 2018/2019 financial year.
Annual Report 2018/2019 19 Underlying result Reconciliation of operating surplus to underlying surplus/(deficit) The underlying result includes 2019 2018 significant (non-cash) depreciation $’000 $’000 charges on the City’s assets of $1.6B, Operating surplus 62,269 30,666 and is calculated by adjusting the comprehensive result by subtracting Less non-operating income and expenditure any non-cash contributions and Non-recurrent capital grants 6,484 9,999 removing any one-off or non-recurrent Monetary contributions 10,765 8,267 transactions. The result highlights the challenges the City will face in a Non-monetary contributions 44,305 13,087 revenue constrained environment. Adjusted underlying surplus/(deficit) 715 (687)
Asset renewal The City continues to prioritise Council assets by type the presentation and renewal of 3% 2% infrastructure and other assets (refer also to Goal 4 in the Community Land Plan). Assets support the delivery of Buildings services needed by the community. 16% Council invested $29.3M in renewal 17% Plant and equipment works during the 2018/2019 year. The continued investment supports Roads maintenance of $1.6B in assets. 6% 19% Bridges 3% Pathways
Drainage 5% 29% Land improvements Public furniture
20 THE YEAR IN REVIEW
DESCRIPTION OF OPERATIONS
The City is responsible for a number Major capital works • Unisex umpire change room of services, including family and and amenities During the 2018/2019 financial year, children’s services, traffic regulation, major capital works included: • 100m2 social space public open space, youth facilities, • Facility storage waste management, community Gurri Wanyarra Wellbeing Centre • Administration office building, and matters concerning Construction of the $32.4M Gurri economic development, statutory Wanyarra Wellbeing Centre was • Public toilets planning and ensuring accountability completed in 2018/2019, with the • Kitchen / kiosk for the City’s budget. This broad grand opening in October 2018. The range of community services and facility is accessible for people of all QEO kiosk and toilet pavilion infrastructure maintenance and ages and abilities and features: Upgrade works were completed at the delivery for residents supports the • 51.5m, eight-lane swimming pool Queen Elizabeth Oval, which included: wellbeing and prosperity of our • Indoor splash play area community. Council’s vision, strategic • Entry gate refurbishment objectives and strategies to further • Learn to swim pool • Landscaping to entry and improve services and facilities are • Hydrotherapy pool surrounds of kiosk described in our Community Plan • Wellness centre • New kiosk incorporating food 2017-2021. Refer to the section on • Spa and sauna preparation, servery and dry storage Our Performance (page 30) for more • Gymnasium • New toilet facilities information about services we provide. The delivery of services, facilities, • Multipurpose rooms and cafe • Spectators seating and shelters support and advocacy to achieve the Eaglehawk Regional Play Space The total cost of these upgrade works strategic objectives is measured by a was $1.3M. set of service performance indicators The grand opening of the Eaglehawk and measures. Council also has a Regional Play Space occurred in Major changes September 2018. This $1.3M project has wide range of responsibilities under provided a fantastic new community Council voted in February to become Victorian and Australian government asset to Eaglehawk. Some key features a tenant in the new $90M GovHub legislation. of the new play space include: building being delivered by the • Large play space, approximately Victorian Government. This project will Economic factors 165m in length see the City’s current Lyttleton Terrace site make way for a new multi-storey Council delivered its third budget • Five shade shelters development. The City will be a tenant under the ‘Fair Go Rates’ system, with • 60 new trees along with a number of other key a state wide rate cap of 2.25 per cent • Nine custom picnic settings, five government agencies. This project will for the 2018/2019 year. During the barbecue hotplates, two drinking enable the City’s workforce, located year, the 2019/2020 Budget was also fountains and 12 bench seats in the northern-end of the city centre adopted (with rates set in line with • Seven swings, five slides, carousel, currently occupying seven locations, the Victorian Government's approved story book, cubby, sand pit and to be co-located in the same building. cap of 2.5 per cent). The development double flying fox as well as other The City announces it will bring back of these budgets was influenced play equipment items by planning for population growth; in-house the animal shelter service managing the costs of utilities for all of The project was successful in winning it had previously contracted to the the City’s infrastructure; and working an award of excellence from Parks and RSPCA. Commercial flights begin Leisure Australia VIC/TAS. within an increasingly regulated operating at Bendigo Airport for the environment. The capital works Albert Roy Reserve first time in more than 30 years, after budget was lower this financial year the City secured regular passenger Construction of a new $1.4M Pavilion due to a number of large scale multi- services to Sydney with Qantas. at Albert Roy Recreation reserve was year projects coming to an end. completed in August 2019. The original Major achievements General waste and recycling charges pavilion was burnt down in an arson increased in 2018/2019 in response to attack in 2016. The new pavilion is The City successfully staged its first- changes in global recycling markets, located in a central position within ever White Night in September 2018. landfill remediation and the increasing the reserve. The new location enables The $32.4M Gurri Wanyarra Wellbeing cost of landfill charges levied by the better viewing of both baseball Centre was completed in October Environmental Protection Authority. diamonds and provides easier access 2018. The $5.1M Bendigo Soldiers and modern facilities to support club Memorial Institute and Military participation and activation. The new Museum upgrade and expansion pavilion includes: opened on November 15, 2018, exactly • Two unisex change rooms with 97 years to the day when the original amenities building was opened.
Annual Report 2018/2019 21 OUR COUNCIL
Greater Bendigo is divided into three wards, each with rural areas, small towns and parts of urban Bendigo. Each ward is represented by three councillors. They have a responsibility for setting the strategic direction for the municipality, policy development, identifying service standards and monitoring performance across the organisation.
CURRENT COUNCILLORS
Eppalock Ward
Mayor Cr Margaret O’Rourke Cr George Flack Cr Yvonne Wrigglesworth T 4408 6692 M 0429 061 096 T 4408 6690 M 0429 083 993 T 4408 6694 M 0429 117 600 E [email protected] E [email protected] E [email protected] Date elected: October 22, 2016 Date elected: October 22, 2016 Date elected: October 22, 2016 (Mayor 2016/2017, 2017/2018, Cr George Flack was elected to Council Cr Yvonne Wrigglesworth is passionate 2018/2019) in 2016 and is a first-time councillor. about achieving successful outcomes Cr Margaret O’Rourke is an He is a qualified accountant and for rural communities and has accomplished business woman with Certified Financial Planner with extensive experience in health extensive leadership experience. 45 years’ experience. care management. She is a former manager of Telstra He is a Life Member of the following As a first-time Councillor, she is Countrywide and is currently a Deputy organisations: Marist Brass Band, enjoying being a positive and Director at the Bendigo Kangan Institute Athletics Bendigo, Bendigo Athletic enthusiastic leader for the and Director at Goulburn Murray Water. Club, Central Victoria District 15 Eppalock Ward. Cr O’Rourke was elected to Council on Swimming Association, Bendigo Fire She was inspired to run for Council the platform of developing a strong Brigade and CFA Victoria. after participating in the Loddon and prosperous future for Greater Cr Flack is passionate about athletics Murray Community Leadership Bendigo that encourages industry and continues to compete actively in Program and learnt about the and job development. She also has a track and cross country events. He is importance of equipping people with strong interest in supporting regional also a junior leader with the Bendigo the skills to deliver initiatives that and rural communities. Fire Brigade and plays the trombone build and strengthen communities. with the Marist Brass Band.
22 OUR COUNCIL
Lockwood Ward
Deputy Mayor Cr Rod Fyffe OAM Cr Jennifer Alden Cr Matt Emond T 4408 6688 M 0419 874 015 T 4408 6695 M 0499 005 735 T 4408 6696 M 0499 007 473 E [email protected] E [email protected] E [email protected] Date elected: first elected 1996 Date elected: October 22, 2016 Date elected: October 22, 2016 (Deputy Mayor 2016/2017, 2018/2019) (Deputy Mayor 2017/2018) Cr Matt Emond was elected to Council Cr Rod Fyffe has been a Councillor with Cr Jennifer Alden has worked in Bendigo in 2016. the Greater Bendigo City Council since for over three decades supporting He grew up in Bendigo and trained as 1996. Prior to that, he was a member of health and wellbeing outcomes for a primary school teacher at La Trobe the City of Bendigo Council from 1983 women and the broader community. University. He then went on to obtain until Council amalgamations in 1994. She is passionate about localising our his Executive Master of Arts. He has served four terms as Mayor food system, supporting widespread In recent years he has guided the and in 2013 was awarded an Order establishment of community gardens development of key policies to of Australia in the Queen’s Birthday and hubs, creating more resilient support the growth of Australia’s Honours List for his services to Local and connected neighbourhoods and creative industries. Government. townships, affordable and sustainable Cr Emond is interested in the areas Cr Fyffe is interested in economic housing, and working to prevent the of economic development, rural development, arts, sport and collapse of the natural environment. recreation, aged services, youth Jennifer is a member of the Public Health communities, community services, development, environment and Association of Australia and Australian the environment and the arts. heritage issues. Institute of Company Directors graduate.
Whipstick Ward
Cr Andrea Metcalf Cr James Williams Cr Malcolm Pethybridge T 4408 6697 M 0499 009 096 T 4408 6698 M 0427 211 677 M 0427 376 983 E [email protected] E [email protected] E [email protected] Date elected: October 22, 2016 Date elected: first elected in 2012 Date elected: October 2018 Cr Andrea Metcalf is excited to Cr James Williams was first elected to (replaced Julie Hoskin who resigned represent the Whipstick Ward as Council in 2012. Prior to amalgamation in September 2018) a first-time councillor. he was a councillor with the Shire of Cr Malcolm Pethybridge is very proud She is a lifelong resident of Bendigo Huntly. to represent the Whipstick Ward as and has been a long-time observer of He is a retired farmer and has completed a first time Councillor. Local Government and its practices the Diploma of Local Government and He has lived in Bendigo for more than and procedures, which inspired her is a graduate of the Australian Institute forty years, working in the mechanical to run for Council. of Company Directors. engineering industry and farming She is interested in the areas of waste Cr Williams’ areas of interest include cattle and sheep. He loves Bendigo management and supporting rural advocating for improved road and rail and its surrounding townships and is communities to achieve their long- infrastructure and support for rural interested in economic development held goals. communities. and supporting the manufacturing industry in Greater Bendigo.
Councillor emails, like other correspondence, are the property of the City and may be referred to a staff member for action. As with any correspondence, if you would like emails to be kept private and confidential please place ‘private and confidential’ in the subject line.
Annual Report 2018/2019 23 OUR PEOPLE
Council appoints a Chief Executive Officer who is responsible for the day-to-day management of operations in accordance with the strategic directions of the Community Plan. The CEO and four directors make up the Executive Management Team.
Craig Niemann, Debbie Wood, Andrew Cooney, CEO Director Presentation and Assets Director Corporate Performance Bachelor of Business (Local Govt), Bachelor of Design, Diploma Master of Business Administration, Master of Business Administration of Business Bachelor of Business, Graduate Craig joined the City of Greater Debbie’s career has spanned landscape Australian Institute of Company Directors Bendigo in October 2005. Prior to architecture and a range of leadership Andrew is a respected leader with joining the City, Craig was the CEO roles in the Local Government sector. considerable knowledge of the Local of Loddon Shire Council (1997-2005). Her previous roles have included Government sector. He has more than 25 years’ experience Senior Landscape Architect and Prior to joining the City, Andrew was working in the Local Government Team Leader Landscape Design and the Executive Director Partnerships sector. Craig has also served on the Development at the City of Casey, and Sector Performance at the board of North Central Regional Manager Parks and Recreation at the Department of Environment, Land, Goldfields Library for 10 years City of Hobart and Manager Parks Water and Planning. His previous and been a board member of the and Open Space at the City of Greater roles also include General Manager Inglewood and District Health Service Bendigo. She became the Director Governance and Strategy at Coliban for more than 10 years. Presentation and Assets in March 2018. Water, Director Community and Corporate Services at Gannawarra Shire Council and Manager Organisational Development at Loddon Shire Council.
Vicky Mason, Bernie O’Sullivan, Director Health and Wellbeing Director Strategy and Growth Master of Public Health, Master Bachelor of Agricultural Science, Master of Business of Public Affairs Vicky has a strong health and Local Bernie has had extensive experience Government background and joined working for the Department of the City from Mount Alexander Shire Environment, Land, Water and Council. Her previous roles include Planning (and its predecessors) leading Community Development Director the Department’s state-wide regional at Warrnambool City Council, Health operations. Prior to working for the Development Unit Assistant Director Department, he held senior executive at the Department of Health, and roles with the Royal Agricultural Society Chief Executive Officer at the Darebin of New South Wales, a livestock peak Community Health Service and industry body in Canberra and the New Nillumbik Community Health Service. South Wales Farmers’ Association.
24 OUR PEOPLE
ORGANISATION STRUCTURE
Chief Executive Officer Craig Niemann
Communications
Director Health and Director Strategy and Director Presentation Director Corporate Wellbeing Growth and Assets Performance Vicky Mason Bernie O’Sullivan Debbie Wood Andrew Cooney
Active and Business Bendigo Art Gallery Engineering Healthy Lifestyles Transformation
Community Business Services Parks and Open Space Financial Strategy Partnerships
Capital Venues Community Wellbeing Property Services Governance and Events
Safe and Healthy Regional Sustainable Resource Recovery and Information Environments Development Education Management
Statutory Planning Works People and Culture
Tourism and Project Management Major Events Office
Annual Report 2018/2019 25 CITY STAFF
A summary of the number of full time equivalent (FTE) staff by organisational structure and employment type.
Corporate Health and Presentation Strategy Office of Total Performance Wellbeing and Assets and Growth the CEO
Full time Female 43.00 52.00 25.00 41.00 7.00 168.00
Male 24.00 37.00 195.00 29.00 2.00 287.00
Part time Female 15.34 82.49 5.19 19.65 0.60 122.67
Male 3.00 13.99 6.11 7.04 0.00 30.14
Fixed term – full time Female 8.00 25.00 4.00 10.00 0.00 47.00
Male 2.00 4.00 6.00 4.00 1.00 17.00
Fixed term – part time Female 6.78 14.52 2.09 5.32 0.00 29.31
Male 0.00 2.40 0.00 1.60 0.00 4.00
Casual Female 0.0009 0.0048 0.0001 0.0044 0.0000 0.0102
Male 0.0003 0.0015 0.0002 0.0026 0.0000 0.0046
Total 102.12 231.41 243.39 117.62 10.60 705.14
Corporate Performance
Health and Wellbeing
Presentation and Assets
Strategy and Growth
Office of the CEO
0 25 50 75 100 125 150 175 200 225
Full time Part time Fixed term full time Fixed term part time Female Male Female Male Female Male Female Male
26 OUR PEOPLE
A summary of the number of full time equivalent (FTE) staff categorised by employment classification below.
Male Female Male Total Number of staff according to band level Female Apprentices / Band 1 13.8 5.1 18.9 160
Band 2 22.5 7.9 30.4 140 Band 3 29.7 128.9 158.5 120 Band 4 75.0 36.2 111.2 100 Band 5 69.6 44.5 114.1 80 Band 6 67.8 40.8 108.6 Band 7 38.8 29.0 67.8 60 Band 8 19.5 25.4 44.9 40 Registered / 15.9 0.0 15.9 20 Immunisation Nurse 0 SEO/SO contracts 14.9 20.0 34.9
Total 367.4 337.7 705.1 Band 2 Band 3 Band 4 Band 5 Band 6 Band 7 Band 8 Band 1 Registered/ Apprentices/
SEO/SO Contracts
Immunisation Nurse
Annual Report 2018/2019 27 EQUAL EMPLOYMENT OPPORTUNITY
Respecting each other at work The City is an equal opportunity employer and is committed to providing a safe and supportive work environment that is free from discrimination, harassment, victimisation and bullying, and where all individuals associated with the organisation treat each other with respect. The City has a Code of Conduct and a number of policies and processes that outline the expected standards of behaviour and why these standards are important. Employees and people managers continue to receive training on the City’s Code of Conduct and values, how to model and reward effective behaviour, and what to do if unacceptable behaviour occurs. The City also has a network of trained Contact Officers in place who are available to provide employees with information and impartial support regarding concerns about • Maintaining a safe and inclusive Since the Culture Survey re-measure inappropriate workplace behaviour working environment through the in March 2018, there has been a and equal opportunity. delivery of all staff training and focus on building capability and targeted Working Safely training providing resources that support The City provides confidential and sessions employees to both understand and appropriate support and assistance display behaviour consistent with our to employees who are experiencing • Ensuring that recruitment processes preferred culture. family violence through the Enterprise adhere to equal employment Agreement. Support and resources opportunity requirements The key focus areas are: available to employees have been • Attracting and retaining talented • Customer service – knowing our promoted throughout the organisation people with a broad range of skills customers and their needs via an information brochure and the and experiences intranet. Several Contact Officers have • Role significance – aligning every also attended targeted training to • Growing the City’s trainee and job to the Community Plan and ensure that appropriate support and/ apprenticeship program, including council strategies or referral is provided to employees. providing targeted opportunities • Autonomy – empowering self and • Building a flexible organisation by others to make decisions and set Organisation Culture providing opportunities for work work priorities arrangements that accommodate The City values a diverse and • Interdependence – increasing different career and life stages skilled workforce and is committed collaboration between relevant (including flexible and part time to maintaining an inclusive and people on things that involve and work, job share arrangements, collaborative workplace culture. affect them home-based work and transition The City does this by: to retirement options) • Set challenging goals – increasing the capability of our people • Implementing the Reconciliation • Supporting employees’ cultural Action Plan and Cultural Diversity obligations through the inclusion • Feedback – providing effective, and Inclusion Plan that include of employment provisions within constructive and timely actions to support reconciliation, our Enterprise Agreement communication on work cultural diversity and inclusion performance and interactions • Creating an equitable environment • Reducing barriers to people for employees and their people By focusing on these areas we will with a disability obtaining and managers to encourage open, build on our commitment to having maintaining employment two-way communication about a constructive culture and to working together to be best that we can be. • Actively promote the range of flexible responsibilities, performance, work options available at the City feedback and career planning
28 OUR PEOPLE
OTHER STAFF MATTERS
Values and behaviours Professional development Reward and recognition The City is a values-driven organisation, The City provides professional The City is committed to recognising working together to be the best we development opportunities through and rewarding the work performance can be for our community. The City’s the provision of a comprehensive and behaviours of employees that values are: We Lead, We Learn, We corporate learning program, specialist reflect, support or contribute to our Care, We Contribute, We Respond, We conferences, leadership and coaching vision and our values and behaviours Respect. We continue to work towards programs, seminars, specialist training through our reward and recognition integrating our values and behaviours and study support. program. into our day-to-day work, including how this contributes to our preferred • Recognition of Years of Service organisational culture, and our service Employees are recognised for their provision to the community. service at the City after 10 years of continuous completed service and every five years thereafter. Employees with 20 years of service or more are recognised at an annual function. OUR VALUES AND BEHAVIOURS • Staff Awards Working together to be the best we can for our An annual function is held to community recognise outstanding performance 1. We have a clear vision and understand our purpose in the following categories; Go To Person Award, Delivering Quality 2. We encourage each other to be the best we can Service Award, Lead By Example 3. We listen and think things through Award, Supporting Diversity and 4. We work together to make a difference in our community Inclusion Award, Quiet Achiever Award, and Supporting Work 1. We talk to each other and share information Health and Safety Award. and knowledge 2. We nurture ideas, creativity and innovation • Culture Champion recognition 3. We use feedback to improve our performance The Culture Champions 4. We work together to continuously improve what we do program provides recognition for an employee’s performance, 1. We plan and deliver quality programs, projects and services contribution, achievements or 2. We help each other to make informed decisions and demonstration of the City’s values take action and behaviours in a less formal 3. We make the best use of our resources way. Employees are presented with 4. We work together as a team a certificate at an event appropriate to their work unit. 1. We support each other 2. We recognise contribution, performance and achievement 3. We take responsibility for our actions 4. We work together to create a safe and healthy workplace
1. We get to know our customers and understand their needs 2. We do what we say we will do 3. We follow our policies and procedures 4. We work together to provide great service
1. We are friendly, professional and treat each other with courtesy 2. We recognise and value diverse backgrounds and perspectives 3. We gain the trust of others by acting fairly and with integrity 4. We work together to create and maintain a positive culture
Annual Report 2018/2019 29 OUR PERFORMANCE
PLANNING AND ACCOUNTABILITY FRAMEWORK
The Planning and Accountability • A strategic resource plan for a planning and reporting documents Framework is found in Part 6 of the period of at least four years and that make up the planning and Local Government Act 1989 (the Act). include this in the Council Plan accountability framework for the The Act requires councils to prepare • A budget for each financial year City. It also shows that there are the following planning and reporting opportunities for community and documents: • An annual report in respect of each stakeholder input and feedback financial year • A Council Plan within six months at each stage of the planning and after each general election or by The following diagram shows the reporting cycle. June 30, whichever is later relationships between the key
Integrated Corporate Planning Framework
Community Adopted strategies, Research and Government policy input policies and plans evidence and regulations
LEGISLATED PLANS
Municipal Public Health Community Plan Municipal Strategic Statement and Wellbeing Plan (Council Plan) (Legal Land Use Framework)
Annual plan and Resource and unit budget planning
Annual Report
30 OUR PERFORMANCE
COUNCIL PLAN The following are the six goals and objectives as detailed in the Community Plan.
1.1 Engage with all communities The Community Plan 2017-2021 Goal 1: includes six goals, to guide Council’s Lead and 1.2 Explain the reason for its decisions govern for all decisions and actions over a four year 1.3 Be innovative and financially responsible period and help achieve its vision for 1.4 Be accountable and efficient in its use of the Greater Bendigo to be the world's most community’s money liveable community. Each goal has a 1.5 Take a leadership role in regional planning, advocacy series of objectives and strategies for and work in partnership with regional councils achieving these in the four-year period. The strategies have actions that reflect budget allocations and new initiatives Goal 2: 2.1 Create a much healthier Greater Bendigo for the 2018/2019 year. Wellbeing and 2.2 Promote positive wellbeing across the Greater fairness Bendigo community 2.3 Promote community connection PERFORMANCE 2.4 Support participation and development for residents of all ages and abilities Council’s performance for the 2.5 Create safe and resilient communities 2018/2019 year has been reported according to each theme in the Goal 3: 3.1 Support our local businesses and industry to be Community Plan. Performance Strengthening strong, vibrant, and to grow and develop has been measured as follows: the economy 3.2 Make it easier for people to transition from • The updated report for the City education to employment of Greater Bendigo Liveability 3.3 Ensure Greater Bendigo is a welcoming place for Indicators (2016). The Liveability new businesses and industries, and supports Indicators are also used as the creativity and innovation and visitor attraction Strategic Indicators. • Progress in relation to major 4.1 Plan for a growing population initiatives identified in the Budget Goal 4: Presentation 4.2 Plan to meet future housing needs • Results against the actions in and managing 4.3 Continue to implement strategies that increase the Community Plan 2017-2021 growth the capacity of transport networks to better move • Services funded in the budget people and goods and encourages walking, cycling and persons or sections of the and the use of public transport community who benefit from 4.4 Keep Greater Bendigo attractive with good quality these services public facilities and places • Results against the prescribed 4.5 Provide and maintain urban and rural infrastructure service performance indicators to support the liveability of our community and measures (Local Government Performance Reporting Framework- LGPRF) Goal 5: 5.1 Drawing on the One Planet Living framework to Environmental connect the health of the natural environment to sustainability the health and prosperity of our community 5.2 Demonstrate leadership in sustaining the rich biological diversity of the Greater Bendigo region that sustains healthy ecosystems
Goal 6: 6.1 Celebrate our unique heritage Embracing 6.2 Build pride in and shared responsibility for our culture and public spaces heritage 6.3 Offer and support a diverse range of events that attract and connect people 6.4 Embrace diversity 6.5 Advance reconciliation
Annual Report 2018/2019 31 GOAL 1: LEAD AND GOVERN FOR ALL
1.1 Engage with all communities 1.2 Explain the reason for its decisions 1.3 Be innovative and financially responsible 1.4 Be accountable and efficient in its use of the community’s money 1.5 Take a leadership role in regional planning, advocacy and work in partnership with regional councils
Community Plan 2018/2019 actions The following statement reviews Council’s performance against its 2018/2019 actions from the Community Plan.
Actions Status Progress comments Responsible officers
Major initiatives
Strengthen the Youth Action Group to Completed The Youth Council has been established. Manager, become a Youth Council and increase After an expression of interest process Community connections between Councillors, young and interviews, 18 young people were Partnerships people and the community to advocate appointed and had their first meeting in on priority areas. February 2019. Youth Councillors have elected a Youth Mayor, Deputy Youth Mayor, Treasurer and Secretary, and have established working groups for the Yo Bendigo facility, Victorian Youth Week, Victorian Youth Parliament, Youth Employment and Environmental Group. Every two weeks Youth Councillors meet for a briefing meeting and two weeks later they meet for an Ordinary Meeting.
Advocate for priority issues that impact Completed Two separate trips to Melbourne have Chief Executive on the region including: been made to advocate to Victorian Officer • City Deal/Smart City support Government Ministers, advisors, • Transport links including metro rail Department Secretaries and senior staff. and Marong Business Park The feedback provided in these meetings • Healthy Heart of Victoria was excellent and will inform Council’s next list of priorities. The meetings also • Regional resource recovery identified the importance of building • Bendigo Law Courts relationships between the City and Victorian Government.
Initiatives
Introduce a Council event for Completed An engagement plan and associated Manager, rural communities to build better activities was developed for Councillors Community communication and understanding of across their wards in 2019. Partnerships issues
32 OUR PERFORMANCE
Services The following statement provides information in relation to the services funded in the 2018/2019 Budget and the persons or sections of the community who are provided the service
Net cost Actual Service unit Description (less) Budget (equals ) Variance $000
Office of the The Office of the CEO and Communications provides strategic leadership to the (1,665) CEO and organisation and implementation of Council decisions, including the Community (1,751) Communications Plan and other key strategic directions. It provides representation and advocacy 86 on key issues of importance to Greater Bendigo and the region. Communications ensures the community is well informed of City news and information is distributed using various communications channels available. It promotes services and events to the community.
Corporate The Corporate Performance Directorate leads, enables and strengthens our (475) Performance organisation to ensure it has the resources and capability to deliver on the (412) Community Plan. The Directorate does this through developing our people (63) and culture, systems and processes, good governance practices and financial stewardship to ensure the delivery of high quality services and programs. The Directorate leads innovation and business transformation to ensure the City is ready to meet the challenges and opportunities of the future in partnership with the community.
Business The organisation demonstrates continuous improvement in its service and (2,389) Transformation program delivery. City operations are continually transformed and renewed, using (2,391) the opportunities provided by technology and deliver services that are customer- 3 focussed.
Financial Robust long term strategic financial planning ensuring the ongoing financial (2,285) Strategy sustainability of Council’s operations. Delivery of the annual budget and (3,625) financial reporting programs. Ensuring accurate valuations are used to inform 1,340 the preparation of annual rate notices. Levying and collection of rates and charges. Planning for the ongoing management and renewal of Council and the community’s assets and infrastructure.
Governance Council and the Executive Management Team receive accurate and timely (2,653) advice to support good decision making. Council is compliant with legislative (2,697) responsibilities and good governance practices. Risk is managed effectively. 44 Procurement is undertaken in a considered and responsible way to deliver on Council’s and the community’s objectives. The Mayor and Councillors are supported and developed to operate effectively. Accurate and timely legal advice is sourced and provided to Council and the organisation. Allocation of funding for external and internal audit services provided.
Information Efficient and contemporary corporate systems enable the functions of Council to (3,827) Management be delivered at a high level of service in a cost effective way. Computer networks (3,938) and systems that are reliable and capable of meeting service demands. Continual 111 improvement and innovation to business processes. Effective management of Council’s records in all formats.
People and Recruit, grow and keep the right people. Build our preferred organisational culture (2,457) Culture that is high performing and values-oriented. Develop a continuously improving (2,714) and adaptive organisation. Ensure Council’s services, projects and infrastructure 256 are safe for staff and the community, and a culture of wellbeing is promoted.
Annual Report 2018/2019 33 Performance indicators The following statement provides the results of the prescribed service performance indicators and measures including explanation of material variations.
Service/indicator/measure Results Material variations 2016 2017 2018 2019
Governance
Transparency There was a higher Council decisions made at meetings closed 4.69% 3.23% 5.69% 8.29% number of commercial to the public in confidence Section 89 decisions required [Number of Council resolutions made at ordinary during the reporting or special meetings of Council, or at meetings of a period. special committee consisting only of Councillors, closed to the public / Number of Council resolutions made at ordinary or special meetings of Council or at meetings of a special committee consisting only of Councillors] x100
Consultation and engagement Satisfaction with community consultation 53 54 56 56 and engagement Community satisfaction rating out of 100 with how Council has performed on community consultation and engagement
Attendance Councillor attendance at council meetings 93.21% 95.56% 93.16% 91.45% [The sum of the number of Councillors who attended each ordinary and special Council meeting / (Number of ordinary and special Council meetings) × (Number of Councillors elected at the last Council general election)] x100
Service cost Direct costs have Cost of governance $43,983 $60,105 $54,562 $60,204 increased due to higher engagement, [Direct cost of the governance service / Number meetings and of Councillors elected at the last Council general notifications, election] subscriptions and training.
Satisfaction Satisfaction with Council decisions 51 52 54 57 [Community satisfaction rating out of 100 with how council has performed in making decisions in the interest of the community]
34 OUR PERFORMANCE
GOAL 2: WELLBEING AND FAIRNESS
2.1 Create a much healthier Greater Bendigo 2.2 Promote positive wellbeing across the Greater Bendigo community 2.3 Promote community connection 2.4 Support participation and development for residents of all ages and abilities 2.5 Create safe and resilient communities
Community Plan 2018/2019 actions The following statement reviews Council’s performance against its 2018/2019 actions from the Community Plan.
Actions Status Progress comments Responsible officers
Major initiatives
Detailed design of a regional food hub In progress Consultants have commenced Coordinator, that can support food relief, education development of a Business Plan. A Strategy and and production. request for quote for concept planning Policy and design work has been released.
Implement policy for Council facilities to In progress A year two action of the Water in Sport Healthy offer healthy food and drink options initiative is to develop a policy to embed Lifestyles the Healthy Choices guidelines in all Officer, Water Council facilities. A draft Healthy Facilities in Sport Policy has been prepared.
Construction of the oval lighting at the Completed The lights at Elmore Recreation Reserve Manager, Active Elmore Recreation Reserve were completed. and Healthy Lifestyles
Construction of the netball change In progress Works have begun on site with Manager, rooms at the QEO construction anticipated to be completed Property in September 2019. Services
Commence development of the Garden Completed Fitout to the existing building and Coordinator, Gully Hockey Pavilion construction of the new building Community commenced. The project is due for Projects completion in April 2020.
Review Council’s future role in Completed The Home Support Services review has Manager, supporting older people living within the been completed. Decisions regarding Community Greater Bendigo community the future provision of aged care Wellbeing home support services are pending the completion of the Australian Government’s Aged Care reforms, due for release in April 2020.
Initiatives
Develop a Positive Ageing Strategy for Completed This strategy is now included in the All Manager, Greater Bendigo to assist older residents Ages All Abilities Action Plan. Community achieve optimal health and wellbeing Wellbeing
Annual Report 2018/2019 35 Actions Status Progress comments Responsible officers
Develop a new municipal Early Years Completed This strategy is now included in the All Manager, Plan for 2019 – 2022 that will ensure Ages All Abilities Action Plan. Community Greater Bendigo remains a Child Wellbeing Friendly City
Improve youth education and In progress Career Horizons program has concluded. Manager, employment through Career Horizons Regional and other programs Sustainable Development
Install Wi-Fi for community use in three In progress Planning and procurement to install Manager, rural community facilities to facilitate equipment at Elmore, Raywood and Business access to services, support activity Redesdale complete. Installation to occur Transformation centres and enhance social networks early 2019/2020.
Commence construction of the Ironbark In progress Preliminary works completed including Manager, Gully Trail detailed design, CHMP and soil testing. Engineering The trail is located primarily on unreserved crown land. In partnership with DELWP, the City is undertaking a detailed survey and negotiating an agreement over the section of land required to construct the trail.
Services The following statement provides information in relation to the services funded in the 2018/2019 Budget and the persons or sections of the community who are provided the service
Net cost Actual Service unit Description (less) Budget (equals ) Variance $000
Health and The Health and Wellbeing Directorate plans and delivers a broad and diverse range (570) Wellbeing of community services and programs aimed at supporting people to live their (681) Directorate lives fully and be active, safe, engaged and healthy. The focus of the directorate 111 is on developing policy, plans and programs in partnership with the community, delivering services and supporting the delivery of community infrastructure projects.
Active and The Active and Healthy Lifestyles unit delivers integrated policy, planning, (8,366) Healthy programs and infrastructure that support the community to make healthier (8,686) Lifestyles choices easier choices. 320
Community The Community Partnerships unit works closely with the community to plan and (3,666) Partnerships develop policy and programs that increase community safety, engagement and (3,726) connection, prevent discrimination, and improve access and inclusion for diverse 59 groups across the community. Current target groups include rural residents, culturally and linguistically diverse groups, the indigenous community, children and youth.
36 OUR PERFORMANCE
Community The Community Wellbeing unit delivers a broad range of services to children (1,292) Wellbeing and families across Greater Bendigo that aim to promote children’s learning and (1,927) development. It also provides community-based services to frail aged residents 635 and people with a disability and their carers that promote independent living and prevent premature admission to long term residential care.
Goldfield The Goldfields Library Corporation provides a public library service from six sites (3,275) Library throughout the municipality, with branches in Bendigo, Kangaroo Flat, Eaglehawk (3,298) Services and Heathcote, along with Library agencies at Axedale and Elmore. The Bendigo 23 Library also includes the Bendigo Regional Archive Centre. This service is delivered under a Funding and Service Agreement in partnership with Loddon, Mount Alexander and Macedon Ranges Shires.
Safe and The Safe and Healthy Environments unit’s purpose is to advocate, enable and (2,689) Healthy mediate with and for the community to promote and protect health, prevent the (1,762) Environments spread of infectious disease, ensure safe development and support the protection 927 of our environments. This is achieved by delivering integrated regulation, policy, planning and programs
Performance indicators The following statement provides the results of the prescribed service performance indicators and measures including explanation of material variations.
Service/indicator/measure Results Material variations 2016 2017 2018 2019
Aquatic Facilities
Service standard The reduction of Health inspections of aquatic facilities 2.54 2.00 1.69 1.29 staffing numbers and implementation of [Number of authorised officer inspections of new processes has led Council aquatic facilities / Number of Council to a minor decrease in aquatic facilities] the number of health inspections
Health and safety The 100% increase is Reportable safety incidents at aquatic facilities 1 1 0 1 due to one reportable incident compared to [Number of WorkSafe reportable aquatic facility zero in the previous safety incidents] year.
Service cost The City commenced Cost of indoor aquatic facilities $0.00 $0.00 $0.00 $5.79 operation of a new aquatic and leisure [Direct cost of indoor aquatic facilities less facility in October 2018 income received / Number of visits to indoor and an existing indoor aquatic facilities] aquatic and leisure centre transferred from a leased facility to a contract managed facility in April 2019.
Annual Report 2018/2019 37 Service/indicator/measure Results Material variations 2016 2017 2018 2019
Service cost Cost of outdoor aquatic facilities $5.95 $6.90 $8.63 $8.43 [Direct cost of outdoor aquatic facilities less income received / Number of visits to outdoor aquatic facilities]
Utilisation The figure for visits to Utilisation of aquatic facilities 1.68 1.72 1.60 4.23 aquatic facilities has significantly increased [Number of visits to aquatic facilities / Municipal due to changes in population] service including the opening of a new indoor aquatic and leisure centre in October 2018 along with changes to an existing indoor aquatic and leisure centre, which transferred from a leased facility to a contract managed facility in April 2019.
Animal Management
Timeliness Time taken to action animal management 1.28 1.23 1.34 1.34 requests [Number of days between receipt and first response action for all animal management requests / Number of animal management requests]
Service standard Animals reclaimed 52.93% 40.56% 49.98% 45.35% [Number of animals reclaimed / Number of animals collected] x100
Service cost Cost of animal management service $40.00 $38.83 $40.25 $42.20 [Direct cost of the animal management service / Number of registered animals]
Health and safety An increase in owners Animal management prosecutions 5 7 8 4 declaring their dogs as dangerous reduced [Number of successful animal management the number of prosecutions] prosecutions needed.
38 OUR PERFORMANCE
Service/indicator/measure Results Material variations 2016 2017 2018 2019
Food Safety
Timeliness The reduction of Time taken to action food complaints 2.81 3.16 2.01 3.21 staffing numbers and implementation of new [Number of days between receipt and first processes has led to an response action for all food complaints / Number increase in response of food complaints] time frame from 2 days to 3.21 days.
Service standard Food safety assessments 88.92% 66.30% 84.25% 90.52% [Number of registered class 1 food premises and class 2 food premises that receive an annual food safety assessment in accordance with the Food Act 1984 / Number of registered class 1 food premises and class 2 food premises that require an annual food safety assessment in accordance with the Food Act 1984] x100
Service cost The direct costs are in Cost of food safety service $322.22 $239.42 $592.91 $418.73 line with the number of food premises [Direct cost of the food safety service / Number registered or notified. of food premises registered or notified in Previous years' staffing accordance with the Food Act 1984] costs have been higher.
Health and safety Critical and major non-compliance outcome 93.55% 74.66% 87.12% 80.88% notifications [Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises] x100
Libraries
Utilisation Library collection usage 4.61 5.57 6.22 5.65 [Number of library collection item loans / Number of library collection items]
Resource standard Standard of library collection 55.02% 70.30% 75.40% 72.00% [Number of library collection items purchased in the last 5 years / Number of library collection items] x100
Annual Report 2018/2019 39 Service/indicator/measure Results Material variations 2016 2017 2018 2019
Service cost The recorded number Cost of library service $3.96 $4.05 $4.41 $5.15 of visits for 2019 has decreased. [Direct cost of the library service / Number of visits]
Participation Active library members 15.67% 14.82% 14.07% 12.91% [Number of active library members / Municipal population] x100
Maternal and Child Health (MCH)
Satisfaction Participation in first MCH home visit 101.22% 99.15% 101.17% 99.21% [Number of first MCH home visits / Number of birth notifications received] x100
Service standard Infant enrolments in the MCH service 97.49% 100.78% 101.54% 101.23% [Number of infants enrolled in the MCH service (from birth notifications received) / Number of birth notifications received] x100
Service cost Cost of the MCH service $68.84 $78.17 $75.07 $77.50 [Cost of the MCH service / Hours worked by MCH nurses]
Participation Participation in the MCH service 77.40% 76.65% 77.85% 78.45% [Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH service] x100
Participation Participation in the MCH service by Aboriginal 74.74% 78.56% 80.20% 78.47% children [Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100
40 OUR PERFORMANCE
GOAL 3: STRENGTHENING THE ECONOMY
3.1 Support our local businesses and industry to be strong, vibrant and to grow and develop 3.2 Make it easier for people to transition from education to employment 3.3 Ensure Greater Bendigo is a welcoming place for new businesses and industries, and supports creativity and innovation and visitor attraction
Community Plan 2018/2019 actions The following statement reviews Council’s performance against its 2018/2019 actions from the Community Plan.
Actions Status Progress comments Responsible officers
Major initiatives
Complete, adopt and begin to In progress The City Centre Activation Plan has Manager, implement the City Centre Activation been adopted and actions are being Regional Plan progressively implemented. A full scale Sustainable review of the City Centre Plan is currently Development being undertaken.
Advocate for funding for the Completed Council endorsed the draft Greater Chief Executive development of the Marong Business Bendigo Industrial Land Development Officer Park and the provision of services Strategy and agreed to consult with the community, industry and stakeholders. The strategy provides a framework for the delivery of appropriately located industrial land to meet the growing and changing needs of industry over the next 30 years.
Advocate for funding to upgrade the Completed Funding submissions have been Manager, Bendigo Airport terminal building submitted to both Victorian and Business and extension of utilities to attract Australian governments for terminal Services commercial activity to the airport building expansion.
Initiatives
Attract and support micro business, arts In progress The City prepared a Victorian Government Manager, and creative industries, technologies funding submission for a Regional Regional and innovation start-ups, including Innovation Hub, worked with the Sustainable completing development of the City’s Fraunhofer Institute to deliver services Development new Creative Industries Strategy to the community as part of its smart rural areas initiative, and worked with the Bendigo Manufacturing Group and Powercor on energy management. A particular focus in 2018/2019 has been the development of Greater CREATIVE Bendigo – the City’s first arts and creative industries strategy. Attraction of micro and creative industries will be addressed as part of the revised Economic Development Strategy, which is currently underway.
Annual Report 2018/2019 41 Actions Status Progress comments Responsible officers
Complete the review of parking In progress Following the Parking Services review the Manager, Safe services and develop a prioritised set of following initiatives were implemented: and Healthy recommendations to be implemented • Streamlined disabled permit Environments over the next 3-5 years application and renewal processes • Outsourced cash collection • Installed credit card ticket machines into each street in the city centre, with the aim to provide this payment option on all available machines • Decision made by Council to increase fine amounts to half of one penalty unit to fund new technology • Parking infrastructure installed at Bendigo Airport • Pay by App trial • Commenced development of a plan to manage parking around schools
Services The following statement provides information in relation to the services funded in the 2018/2019 Budget and the persons or sections of the community who are provided the service
Net cost Actual Service unit Description (less) Budget (equals ) Variance $000
Strategy The Strategy and Growth Directorate incorporates responsibility for Bendigo (430) and Growth Art Gallery, Business Services, Capital Venues and Events, Regional Sustainable (462) Directorate Development, Statutory Planning, and Tourism and Major Events. The overarching 32 role of the Strategy and Growth Directorate is to contribute to the economic, cultural and social prosperity of our region by identifying and supporting investment opportunities, employment generation and the integrated planning for the sustainable growth of Greater Bendigo and the region. In doing so, continue to work towards Greater Bendigo being the world’s most liveable community.
Business The Business Services unit operates the Bendigo Airport and Bendigo Livestock (1,384) Services Exchange in line with all regulatory requirements. It also supports other businesses (1,366) including Bendigo Heritage Attractions, Golden Dragon Museum, Discovery (18) Science and Technology Centre, and Bendigo Stadium.
42 OUR PERFORMANCE
GOAL 4: PRESENTATION AND MANAGING GROWTH
4.1 Plan for a growing population 4.2 Plan to meet future housing needs 4.3 Continue to implement strategies that increase the capacity of transport networks to better move people and goods and encourages walking, cycling and the use of public transport 4.4 Keep Greater Bendigo attractive with good quality public facilities and places 4.5 Provide and maintain urban and rural infrastructure to support the liveability of our community
Community Plan 2018/2019 actions The following statement reviews Council’s performance against its 2018/2019 actions from the Community Plan.
Actions Status Progress comments Responsible officers
Major Initiatives
Support the completion of the Completed The Maternal Child Health Service is Manager, Strathfieldsaye Early Years Hub, plan operating from the new Strathfieldsaye Community for preschool building upgrades and Early Years Hub. Wellbeing other improvements to early year’s infrastructure
Continue to enhance Council’s ability Completed The Planning Scheme Review was Manager, to balance development and growth adopted by Council in March 2019. Statutory while protecting our heritage, through Planning strengthened planning strategy and policy including completing the review of the Planning Scheme
Support, encourage and facilitate an In progress The Housing Strategy recognised the Manager, increase in housing diversity with a focus importance of ensuring that Planning Statutory on more medium density housing Scheme controls better align with the Planning strategic intent of a compact Bendigo and this has been considered as part of the Planning Scheme Review. The Housing Strategy also recognised that continued outward sprawl is not sustainable into the future and there needs to be better use of existing urban areas.
Continue to advocate for increased Completed Submissions were lodged for the Manager, funding to upgrade intersections with an Federal Government Blackspot and Safe Engineering accident history to improve safety Transport in Local Streets programs. Reconstruction of the Murphy Street- Strickland Road roundabout to enable b-double access was completed. VicRoads received funding for safety improvements at the High Street-Elm Street, Golden Square intersection, project to be delivered in 2019/2020.
Annual Report 2018/2019 43 Actions Status Progress comments Responsible officers
Develop a concept plan and advocate Completed Councillors agreed in-principle to sell the Project for support to construct a GovHub site of the main Council office on Lyttleton Manager – in Bendigo for the co-location of Terrace and become a tenant in the new GovHub government services GovHub. Advocacy for additional funding support and more jobs for Bendigo continues.
Initiatives
Replace the central Heathcote public In progress Work on construction commenced. Manager, toilets Property Services
Build the Chauncey Street Heathcote Completed Bridge works complete. Manager, footbridge Engineering
Services The following statement provides information in relation to the services funded in the 2018/2019 Budget and the persons or sections of the community who are provided the service
Net cost Actual Service unit Description (less) Budget (equals ) Variance $000
Presentation The Presentation and Assets Directorate provides and maintains high quality assets (31,732) and Assets and services that help make Greater Bendigo a great place to live, while planning (29,192) Directorate and delivering new assets and services to support Bendigo’s ongoing growth. (2,540) Demonstrating and committing to environmentally responsible thinking and practices and encouraging this throughout the organisation and community is an important focus for the Directorate. Business units include Engineering, Resource Recovery and Education, Works, Parks and Open Space, Property Services and Project Management Office.
Engineering The Engineering unit develops and delivers physical infrastructure to support (1,252) a broad range of services to the community. This includes the development of (1,856) capital works projects to provide renewal and new assets to meet the expanding 604 population of Bendigo and increasing community expectations. The unit is also responsible for strategic planning of infrastructure through asset management and development of strategic plans for asset groups. The unit also provides support services across the organisation in areas of asset management and GIS.
Project The Project Management Office (PMO) is the organisation’s lead unit on project (688) Management management. The PMO works to encourage a positive and holistic project (720) Office management culture across the organisation; defines and maintains organisation- 33 wide standards in project management and assists in the strategic assessment of projects using predefined criteria according to the business goals of the organisation.
44 OUR PERFORMANCE
Net cost Actual Service unit Description (less) Budget (equals ) Variance $000
Property The Property Services unit’s main purpose is to ensure that community assets (buildings (7,615) Services and properties) are developed, upgraded, maintained and utilised to ensure the greatest (7,841) benefit and lifestyle for the members of the community. The team is committed to ensure 225 that Council facilities are safe for public use and comply with relevant codes and standards.
Regional The Regional Sustainable Development unit delivers forward-thinking strategic (3,769) Sustainable advice to Council on the long term planning and development of Greater Bendigo (4,300) Development through research, community engagement, and an ongoing comprehension of 531 wider regional, state and national policies and directions. Provides direction and guidance for Council to plan, make decisions and implement projects. Develops strategies and plans, provides advice and recommendations.
Statutory The Statutory Planning unit facilitates the delivery of timely and quality planning (1,537) Planning decisions, provides a heritage advisory and heritage architecture service and (1,934) implements Planning Scheme Amendments, including the Bendigo Flood Study. 398 Many of the services delivered by the Statutory Planning unit are in accordance with Victorian Government legislation and local strategies and policies adopted by Council following extensive community consultation.
Works The Works unit is responsible for the construction of new and renewal projects and (12,278) maintenance of civil infrastructure by the City. The construction and maintenance (12,535) teams undertake work on the City’s roads, drains and footpaths. The construction 257 team undertakes the civil works construction of sporting facilities, car parks and other civil projects. It is also responsible for the organisation’s plant and fleet assets, including purchase, maintenance and disposal. The unit also delivers maintenance works in accordance with the Road Management Plan.
Performance indicators The following statement provides the results of the prescribed service performance indicators and measures including explanation of material variations.
Service/indicator/measure Results Material variations 2016 2017 2018 2019
Roads
Satisfaction of use Sealed local road requests 39.71 48.76 44.67 46.51 [Number of sealed local road requests / Kilometres of sealed local roads ] x100
Condition Sealed local roads maintained to condition 99.80% 99.66% 99.53% 99.47% standards [Number of kilometres of sealed local roads below the renewal intervention level set by Council / Kilometres of sealed local roads] x100
Annual Report 2018/2019 45 Service/indicator/measure Results Material variations 2016 2017 2018 2019
Service cost Hired significantly more Cost of sealed local road reconstruction $99.17 $37.04 $55.55 $112.11 mechanical plant and equipment compared to [Direct cost of sealed local road reconstruction / previous years. Crushed Square metres of sealed local roads reconstructed] rock also higher then previous years.
Service cost Cost of sealed local road resealing $4.46 $5.32 $7.23 $7.07 [Direct cost of sealed local road resealing / Square metres of sealed local roads resealed]
Satisfaction Satisfaction with sealed local roads 56 59 57 60 [Community satisfaction rating out of 100 with how council has performed on the condition of sealed local roads]
Statutory Planning
Timeliness Time taken to decide planning applications 52.40 48.10 50.50 53.60 [The median number of days between receipt of a planning application and a decision on the application]
Service standard Planning applications decided within required 76.60% 72.80% 74.17% 71.23% time frames [(Number of regular planning application decisions made within 60 days) + (Number of VicSmart planning application decisions made within 10 days) / Number of planning application decisions made] x100
Service cost Cost of statutory planning service $2,585.78 $2,684.02 $2,660.23 $2,906.32 [Direct cost of the statutory planning service / Number of planning applications received]
Decision making An increase in the Council planning decisions upheld at VCAT 83.33% 62.50% 71.43% 58.33% number of planning decisions referred to [Number of VCAT decisions that did not set VCAT from 7 in 2017/18 aside council’s decision in relation to a planning to 12 in this reporting application / Number of VCAT decisions in period has resulted in relation to planning applications] x100 decreased percentage.
46 OUR PERFORMANCE
GOAL 5: ENVIRONMENTAL SUSTAINABILITY
5.1 Drawing on the One Planet Living framework to connect the health of the natural environment to the health and prosperity of our community 5.2 Demonstrate leadership in sustaining the rich biological diversity of the Greater Bendigo region that sustains healthy ecosystems
Community Plan 2018/2019 actions The following statement reviews Council’s performance against its 2018/2019 actions from the Community Plan.
Actions Status Progress comments Responsible officers
Major initiatives
Reduce waste to landfill and determine In progress Final report to be delivered in August, Manager, a strategy for waste management once ongoing workshops with Councillors Resource the Eaglehawk landfill is no longer in being undertaken. Recovery and operation Education
Increase urban shade and protect In progress Draft strategy now expected in spring Manager, Parks significant and heritage trees through 2019, including an implementation plan and Open development of the new Urban Tree and resourcing framework Space Strategy and delivery of the annual tree • Actions currently being consulted on planting program with affected internal work areas • Update given to Councillor Briefing in June 2019 • Key data to inform strategy targets and actions due in August/September
Initiatives
Explore options for the introduction of Completed Free green waste disposal introduced in Manager, free green waste disposal for residents 2018/2019. Resource at the Eaglehawk Recycle Centre Recovery and Education
Support regional solar projects, In progress Consultants have completed a Manager, including conducting a feasibility study site suitability study for solar park Regional for a regional-scale solar facility developments. This study was made Sustainable publicly available in early 2019. Development
Continue to develop a feasibility In progress A more detailed feasibility study is Manager, assessment of a sub-surface pumped required and further work is subject to Regional hydro energy storage system funding. Sustainable Development
Annual Report 2018/2019 47 Services The following statement provides information in relation to the services funded in the 2018/2019 Budget and the persons or sections of the community who are provided the service
Net Cost Actual Service Unit Description (less) Budget (equals ) Variance $000
Parks and The Parks and Open Space unit is responsible for the management and design (11,987) Open Space of a large portfolio of parks, gardens, reserves, sports fields and areas of open (12,214) space for the City. The unit has a range of specialised park, design, horticultural 227 and environmental management techniques and practices. The aim of the unit is to effectively and sustainably manage these assets through the efficient use of available resources and the provision of high levels of customer service whilst meeting both Council and stakeholder needs.
Resource The Resource Recovery and Education unit provides waste management and (14,627) Recovery and resource recovery services to efficiently and effectively meet our customers’ (17,129) Education expectations and in compliance with current legislation. 2,502
Performance indicators The following statement provides the results of the prescribed service performance indicators and measures including explanation of material variations.
Service/indicator/measure Results Material variations 2016 2017 2018 2019
Waste Collection
Satisfaction Kerbside bin collection requests 135.31 154.26 146.53 171.08 [Number of kerbside garbage and recycling bin collection requests / Number of kerbside bin collection households] x1000
Service standard With the introduction Kerbside collection bins missed 3.56 4.64 5.04 1.34 of a new recycling collection contractor [Number of kerbside garbage and recycling this has seen a collection bins missed / Number of scheduled significant increase kerbside garbage and recycling collection bin in efficiency and lifts] x10,000 reduction in missed bins. There has also been improvements with general waste run data with the updating of route sheets to improve efficiency internally.
48 OUR PERFORMANCE
Service/indicator/measure Results Material variations 2016 2017 2018 2019
Service cost Cost of kerbside garbage bin collection service $136.31 $135.03 $145.35 $140.83 [Direct cost of the kerbside garbage bin collection service / Number of kerbside garbage collection bins]
Service cost There has been an Cost of kerbside recyclables collection service $27.30 $28.03 $36.53 $57.42 increase in overall recycling and increase [Direct cost of the kerbside recyclables bin in public space collection service / Number of kerbside recycling at the City recyclables collection bins] compared to previous years.
Waste diversion The second full year Kerbside collection waste diverted from landfill 28.65% 45.59% 46.83% 58.00% of the education program run by [Weight of recyclables and green organics City staff has been collected from kerbside bins / Weight of garbage, completed, resulting recyclables and green organics collected from in an increase in kerbside bins] x100 diversion from landfill for all waste streams.
Annual Report 2018/2019 49 GOAL 6: EMBRACING OUR CULTURE AND HERITAGE
6.1 Celebrate our unique heritage 6.2 Build pride in and shared responsibility for our public spaces 6.3 Offer and support a diverse range of events that attract and connect people 6.4 Embrace diversity 6.5 Advance reconciliation
Community Plan 2018/2019 actions The following statement reviews Council’s performance against its 2018/2019 actions from the Community Plan.
Actions Status Progress comments Responsible officers
Major Initiatives
Advocate for funding for the Chinese In Progress A revitalisation business case has been Director, precinct and the Golden Dragon prepared and the project was included Strategy and Museum redevelopment as part of the City's election priorities Growth document. This priority was raised with State and Federal politicians prior to elections.
Initiatives
Undertake relevant heritage studies in Completed A Heritage Gap Analysis was competed in Manager, accordance with Council’s adopted Built May 2019 to identify gaps in the protection Regional Heritage Strategy of heritage buildings in the Greater Bendigo Sustainable Planning Scheme and recommended a priority Development order of studies to be undertaken in the future.
Services The following statement provides information in relation to the services funded in the 2018/2019 Budget and the persons or sections of the community who are provided the service
Net cost Actual Service unit Description (less) Budget (equals ) Variance $000
Capital The Capital Venues and Events unit provides quality performing arts programming (3,059) Venues and and activities to the central Victorian region and provides facilities and (2,189) Events opportunities for participation in the arts. (870)
Bendigo Art The Bendigo Art Gallery develops and delivers exhibitions, public programs (2,611) Gallery and associated events for Bendigo Art Gallery and the Post Office Gallery that (2,558) are educational and appealing to a diverse range of audiences and add to the (52) attraction of Bendigo as a centre for arts and culture.
Tourism and The Tourism and Major Events unit activates Greater Bendigo and the region to (3,862) Major Events achieve the aims for our community as outlined in the 2017-2020 Community (3,856) Plan. The unit actively promotes Greater Bendigo as an attractive destination for (6) business, leisure and tourism to domestic and international visitors. Our role is to deliver key initiatives that have a positive economic and social impact for our region that position Greater Bendigo to be the world’s most liveable community.
50 GOVERNANCE, MANAGEMENT AND OTHER INFORMATION
GOVERNANCE, MANAGEMENT AND OTHER INFORMATION
GOVERNANCE
The Greater Bendigo City Council • Ensuring that resources are priorities. The community has many is constituted under the Local managed in a responsible and opportunities to provide input into Government Act 1989 to provide accountable manner Council’s decision-making processes, leadership for the good governance • Advocating the interests of the local including community consultation, of the municipal district and the local community to other communities public forums such as ward meetings community. and governments and the ability to make submissions on strategies and plans. Council’s Council has a number of roles • Fostering community cohesion and including: formal decision-making processes encouraging active participation in are conducted through Council • Taking into account the diverse civic life meetings. Council delegates the needs of the local community in Council is committed to effective day-to-day operating activities to City decision-making and sustainable forms of democratic staff. These delegations are exercised • Providing leadership by and corporate governance as the in accordance with adopted Council establishing strategic objectives key to ensuring that Council and its policies. and monitoring achievements administration meet the community’s
Annual Report 2018/2019 51 Meetings of Council Councillors Council Special Total Council conducts open public Meeting Council meetings on the third Wednesday Meeting of each month. Members of the community are welcome to attend Cr Margaret O’Rourke 12 1 13 these meetings and observe from the (Mayor 2016-2019) gallery. Council meetings also provide the opportunity for community Cr Jennifer Alden 11 1 12 members to submit a question to the Council. Cr Matt Emond 12 1 13 Council held the following meetings: Cr George Flack 11 1 12 • 12 ordinary Council meetings • 1 special Council meeting Cr Rod Fyffe 11 1 12
The table to the right provides a Cr Julie Hoskin 1 0 1 summary of Councillor attendance at (resigned 21/9/2018) Council meetings and special Council meetings for the financial year July 1, Cr Andrea Metcalf 11 1 12 2018 to June 30, 2019. Cr Malcolm Pethybridge 8 1 9 Special committees (commenced 29/10/2018) The Local Government Act 1989 allows Cr James Williams 12 1 13 councils to establish one or more special committees consisting of: Cr Yvonne Wrigglesworth 10 1 11 • Councillors • City staff • Other persons Special Councillors Officers Other Purpose • Any combination of the above. Committee The table to the right contains a list of special committees established by Bendigo 1 1 15 Facilitate volunteer the council that are in operation and Maubisse support from the the purpose for which each committee Friendship Bendigo community was established. Committee to the community of Maubisse, Timor Leste. Code of conduct The Local Government Act 1989 requires all Victorian municipalities to maintain a Councillor Code of Conduct Conflict of interest as part of good governance. Councillors are elected by the a standard agenda item for all Council It requires Council to develop and residents and ratepayers to act in and Committee meetings. While the maintain an internal resolution the best interests of the community. procedures vary depending on the procedure for the purposes of This is a position of trust that requires particular role and circumstances, in addressing an alleged contravention Councillors to act in the public general they involve disclosing the of the Councillor Code of Conduct and interest. When a Council delegates relevant interests in a specific way and for this procedure to be specified in its powers to a Council officer or a then stepping aside from the relevant the Code of Conduct. committee, the committee or officer decision-making process or from the also needs to act in the public interest. exercise of the public duty. All disclosed Following the general election October A conflict of interest occurs when a conflicts of interest are recorded. During 22, 2016, all councillors signed the personal or private interest might 2018/2019, five conflicts of interest were Code of Conduct as required under the compromise a Councillor’s, officer’s or declared at Council meetings. Local Government Act 1989. Committee member’s ability to act in Upon the appointment of Cr Malcolm the public interest. A conflict of interest Pethybridge on 29 October 2018, exists even if no improper act results Cr Pethybridge signed the Code of from it. Council has a comprehensive Conduct. procedure in place to accommodate the disclosure of a conflict of interest. Declaration of a conflict of interest is
52 GOVERNANCE, MANAGEMENT AND OTHER INFORMATION
Councillor allowances Councillor allowances In accordance with Section 74 of the Local Government Act 1989, Councillors Allowance $ Councillors are entitled to receive 2017/2018 2018/2019 an allowance while performing their duty as a Councillor. The Mayor Cr Margaret O’Rourke 104,841 106,938 is also entitled to receive a higher (Mayor 2016-2019) allowance. The Victorian Government sets the upper and lower limits for all Cr Jennifer Alden 32,853 33,480 allowances paid to Councillors and Mayors. Councils are divided into Cr Matt Emond 32,853 33,480 three categories based on the income and population of each Council. In Cr George Flack 29,540* 30,131* this instance Greater Bendigo City Council is recognised as a category 3 Cr Rod Fyffe 33,405 33,480 Council. For the period July 1, 2018 to June 30, 2019, the Councillor annual Cr Julie Hoskin 32,853 8,273 allowance for a category 3 Council (as (resigned 21/9/2018) defined by the Local Government Act 1989) was fixed at $33,093 per annum Cr Andrea Metcalf 32,853 33,480 and the allowance for the Mayor was $105,704 per annum. The Minister Cr Malcolm Pethybridge 0 22,448 for Local Government approved an (commenced 29/10/2018) annual adjustment of 2 per cent to take effect from December 1, 2018. The Cr James Williams 32,853 33,480 annual allowances were adjusted for the period December 1, 2018 to June Cr Yvonne Wrigglesworth 32,853 33,480 30, 2019 at $33,755 per annum for the Councillor allowance and $107,818 per *Cr Flack requested his allowance be reduced by 10% as a cost-cutting initiative annum for the Mayoral allowance. The table, see right, contains a summary of the allowances paid to each Councillor Councillor expenses during the financial year. Councillors TR $ CM $ CC $ IC $ CT $ Total $ Councillor expenses Cr Margaret O’Rourke In accordance with Section 75 of the 8,870 - - 737 2,221 11,828 Local Government Act 1989, Council is (Mayor 2016-2019) required to reimburse a Councillor for expenses incurred whilst performing his Cr Jennifer Alden 983 2,021 - 498 2,189 5,691 or her duties as a Councillor. Council is also required to adopt and maintain a Cr Matt Emond 2,195 - - 426 9,454 12,075 policy in relation to the reimbursement of expenses for Councillors. The policy Cr George Flack - - - 424 983 1,407 provides guidance for the payment of reimbursements of expenses and Cr Rod Fyffe 1,523 5,512 - 571 983 8,588 the provision of resources, facilities Cr Julie Hoskin and other support to the Mayor and - - - 121 - 121 Councillors to enable them to discharge (resigned 21/9/2018) their duties. Council also publishes in its Annual Report the details of the Cr Andrea Metcalf - - - 422 983 1,405 expenses, including reimbursement Cr Malcolm Pethybridge of expenses for each Councillor and 21 259 - 610 3,483 4,374 member of a Council Committee (commenced 29/10/2018) paid by the Council. The details of the expenses for the 2018/2019 year are Cr James Williams 679 2,258 - 517 1,840 5,295 set out in the table, see right. Cr Yvonne Wrigglesworth 398 - - 891 1,184 2,473
Legend: TR – Travel, CM – Car Mileage, CC – Child Care, IC – Information and Communication expenses, CT – Conferences and Training expenses
Annual Report 2018/2019 53 MANAGEMENT
Audit and Risk Committee Internal audit External audit The Audit and Risk Committee Council’s internal audit function Council is externally audited by the is a formally appointed Advisory provides independent and objective Victorian Auditor-General. For the Committee of Council. The Audit and assurance that the appropriate 2018/2019 year, the annual external Risk Committee’s role is to report processes and controls are in place audit of Council’s Financial Statements to Council and provide appropriate across Council relevant to its charter. and Performance Statement was advice and recommendations relevant The Internal Auditor undertakes a conducted by the Victorian Auditor- to its charter. This facilitates good three yearly assessment of significant General’s representative. The external decision making by Council. The risks and exposures to establish the auditor attended the May and Audit and Risk Committee provides priority areas for review. The Internal September Audit and Risk Committee oversight for financial reporting, Audit plan is then revised annually meetings to present the annual audit internal controls, risk management and approved by the Audit and Risk plan and independent Audit Report. systems, ethical accountability and Committee to ensure audit resources The external audit management letter the internal audit function. The Audit remain focused on appropriate areas. and responses are also provided to the and Risk Committee consists of three The review process considers Council’s Audit and Risk Committee. Councillors and four independent risk framework, the Community members. The independent members Plan, the impact of any change on Risk management are Mr Warren Pollock (Chair), operations, systems or the business Mr Graham Bastian, Ms Jovana environment, prior audit coverage The City views the effective Obradovic-Tantra and Mr Shannon and outcomes and management management of risk as key to Buckley. Independent members input. Each Audit and Risk Committee achieving its strategic and operational are appointed for a three year term, meeting receives a report on the objectives and aspires to the principles after which they are eligible for status of the Internal Audit Plan and is of managing risk outlined in ISO31000 extension, following a review of their presented the findings of completed Risk Management – Guidelines. performance. reviews. The responsible Director In pursuit of the City’s objectives, it is important to understand and The Audit and Risk Committee meets and Manager for each area reviewed attend the Audit and Risk Committee subsequently manage the risks of at least four times per year with the City to achieve its strategy. the Internal and External Auditor, meeting to respond to questions Chief Executive Officer and Director in relation to the review. Following During 2018/2019 the Executive Corporate Performance attending. the completion of reviews, any has reviewed the Strategic Risks Minutes of the Audit and Risk outstanding recommendations are in line with the Community Plan. Committee meetings are forwarded assigned to responsible Managers and An Enterprise Risk Management to all Councillors. The Chair reports reported quarterly to the Executive Framework has been developed to Council a summary of the activities Management Team and the Audit and and is currently being rolled out. and achievements of the Committee Risk Committee. Quality assurance is during the year. measured through the annual Audit and Risk Committee performance review and completion of the internal audit plan. The Annual Internal Audit plan for 2018/2019 included the following reviews: • Payroll and Accounts Payable • Contract Management • Leases and Licences and other forms of Agreements • Statutory Planning
54 GOVERNANCE, MANAGEMENT AND OTHER INFORMATION
GOVERNANCE AND MANAGEMENT CHECKLIST
The following are the results in the prescribed form of council’s assessment against the prescribed governance and management checklist.
Governance and management items Assessment
1 Community Engagement policy Date of operation of current policy: Policy outlining Council's commitment to engaging with the April 13, 2016 community on matters of public interest
2 Community Engagement Guidelines Date of adoption: April 13, 2016 Guidelines to assist staff to determine when and how to engage with the community
3 Strategic Resource Plan Date of adoption: June 19, 2019 Plan under section 126 of the Local Government Act 1989 outlining the financial and non-financial resources required for at least the next four financial years
4 Annual Budget Date of adoption: June 19, 2019 Plan under section 130 of the Local Government Act 1989 setting out the services to be provided and initiatives to be undertaken over the next 12 months and the funding and other resources required
5 Asset management plans Date of operation for all plans: Plans that set out the asset maintenance and renewal needs for key June 28, 2016 infrastructure asset classes for at least the next 10 years
6 Rating strategy Date of operation: June 19, 2019 Strategy setting out the rating structure of Council to levy rates and charges
7 Risk policy Date of operation: October 9, 2018 Policy outlining Council's commitment and approach to minimising the risks to Council's operations
8 Fraud policy Date of operation: July 14, 2015 Policy outlining Council's commitment and approach to minimising the risk of fraud
9 Municipal Emergency Management Plan Date of operation: July 17, 2019 Plan under section 20 of the Emergency Management Act 1986 for emergency prevention, response and recovery
10 Procurement policy Date of adoption: September 18, 2019 Policy under section 186A of the Local Government Act 1989 outlining the matters, practices and procedures that will apply to all purchases of goods, services and works
11 Business Continuity Plan Date of adoption: March 31, 2019 Plan setting out the actions that will be taken to ensure that key services continue to operate in the event of a disaster
12 Disaster Recovery Plan Date of adoption: November 17, 2016 Plan setting out the actions that will be undertaken to recover and restore business capability in the event of a disaster
Annual Report 2018/2019 55 Governance and management items Assessment
13 Risk Management Framework Date of operation: March 6, 2013 Framework outlining Council's approach to managing risks to the Council's operations
14 Audit Committee Date of establishment: April 10, 1994 Advisory committee of Council under section 139 of the Local Government Act 1989 whose role is to oversee the integrity of a Council's financial reporting, processes to manage risks to the Council's operations and for compliance with applicable legal, ethical, and regulatory requirements
15 Internal audit Date of engagement of current Independent accounting professionals engaged by the Council to provider: June 24, 2015 provide analyses and recommendations aimed at improving Council's governance, risk and management controls
16 Performance Reporting Framework Date of operation of current A set of indicators measuring financial and non-financial performance, framework: July 1, 2013 including the performance indicators referred to in section 131 of the Local Government Act 1989
17 Council Plan reporting Reported to Council on: Report reviewing the performance of the Council against the Council October 17, 2018 Plan, including the results in relation to the strategic indicators, for the March 20, 2019 first six months of the financial year June 19, 2019 October 16, 2019
18 Financial reporting Reported to Council: Quarterly statements to Council under section 138 of the Local November 12, 2018 Government Act 1989 comparing budgeted revenue and expenditure February 13, 2019 with actual revenue and expenditure May 13, 2019 September 9, 2019
19 Risk reporting Reported to Council on: Six-monthly reports of strategic risks to Council's operations, their October 17, 2018 likelihood and consequences of occurring and risk minimisation March 20, 2019 strategies June 19, 2019 October 16, 2019
20 Performance reporting End of 2017/18 reports to Audit Six-monthly reports of indicators measuring the results against Committee on September 13, 2018. financial and non-financial performance, including performance Interim Half Year report to Audit indicators referred to in section 131 of the Local Government Act 1989 Committee on March 14, 2019.
21 Annual Report Date presented: October 17, 2018 Annual report under sections 131, 132 and 133 of the Local Government Act 1989 to the community containing a report of operations and audited financial performance statements
22 Councillor Code of Conduct Reviewed February 15, 2017 Code under section 76C of the Local Government Act 1989 setting out the conduct principles and the dispute resolution processes to be followed by Councillors
56 GOVERNANCE, MANAGEMENT AND OTHER INFORMATION
Governance and management items Assessment
23 Delegations Updated August 7, 2019 A document setting out the powers, duties and functions of Council and the Chief Executive Officer that have been delegated to members of staff
24 Meeting procedures Local Law created January 1, 2010 A local law governing the conduct of meetings of Council and special committees
I certify that this information presents fairly the status of Council’s governance and management arrangements.
Craig Niemann Cr Margaret O'Rourke Chief Executive Officer Mayor Dated: September 27, 2019 Dated: September 27, 2019
Annual Report 2018/2019 57 STATUTORY INFORMATION
Development Contributions Plans A Development Contributions developable land to ensure that the Marong Business Park and was Plan (DCP) is a mechanism used to required infrastructure is provided to incorporated into the Greater Bendigo fund infrastructure requirements service primarily new growth areas. Planning Scheme on August 31, 2017. through the application of a levy on A DCP specifies the type of The DCP has a total project value development approvals pursuant infrastructure to be provided, shows of $32M although it is not expected to Part 3B of the Planning and cost and apportionment, and allows to generate any revenue in the Environment Act 1987. the City to collect the development foreseeable future. Contributions can be collected either contribution levies. The City is planning to prepare DCPs by a cash contribution or works in-kind The City currently has one DCP that for three new growth areas, Huntly, credit that is applied across relevant applies to land within the proposed Maiden Gully and Marong.
Table 1 – Total DCP levies received in 2018/2019
DCP name and year approved Levies received in 2018/2019 financial year ($)
Marong Business Park 2017 -
Total -
Table 2 – DCP land, works, services or facilities accepted as works-in-kind in 2018/2019
DCP name and year approved Project ID Project description Item purpose Project value ($)
Marong Business Park 2017 No works-in-kind have been accepted in 2018/2019
Total - - - -
Table 3 – Total DCP contributions received and expended to date
DCP name and year approved Total levies Total levies Total works-in- Total DCP contributions received ($) expended ($) kind accepted ($) received (levies and works-in-kind) ($)
Marong Business Park 2017 - - - -
Total - - - -
Table 4 – Land, works, services or facilities delivered in 2018/2019 from DCP levies collected
Project Project DCP DCP fund Works- Council’s Other Total Percentage description ID name expended in-kind contribution contributions project of item and year ($) accepted ($) ($) expenditure delivered approved ($) ($)
No land, works, services or facilities have been delivered in 2018/19 as no DCP levies were collected
Total ------
58 GOVERNANCE, MANAGEMENT AND OTHER INFORMATION
Documents available for lessor, including the lessee and the listening posts, round table with a public inspection terms and the value of the lease; councillor, ward tours, surveys, social • A register maintained under section media and customer requests. In accordance with Regulation 12 224(1A) of the Act of authorised Other actions undertaken this year of the Local Government (General) officers appointed under that that support Best Value include: Regulations 2015, the following is a section; list of the prescribed documents that • Consultation with the community are available for inspection or copies • A list of donations and grants made through the development of of the documents can be obtained by the Council in the previous 12 Greater CREATIVE Bendigo, All for the purposes of section 222 of the months, including the names of Ages/All Abilities Action Plan, Food Local Government Act 1989 (the Act) at persons who, or bodies which, have Systems Strategy, draft Walk, Cycle 195-229 Lyttleton Terrace, Bendigo: received a donation or grant and Greater Bendigo Strategy and draft the amount of each donation or Greater Bendigo Industrial Land • A document containing details of grant. Development Strategy overseas or interstate travel (other than interstate travel by land for • Continuing program of service less than 3 days) undertaken in an Best value reviews undertaken by various City official capacity by any Councillor The Local Government Act 1989 units or member of Council staff in the identifies six Best Value Principles that • Annual Budget process previous 12 months, including— every Council in Victoria must comply – the name of the Councillor or with when providing services to the Carers recognition member of Council staff; and community, which are as follows: In accordance with the Carers – the dates on which the travel a) All services provided by a Council Recognition Act 2012, Council is began and ended; and must meet quality and cost required to report annually on its standards – the destination of the travel; and care measurement obligations b) All services provided by a Council under Section 11 of that Act. Council – the purpose of the travel; and must be responsive to the needs of has taken all practicable measures – the total cost to Council of the the community to comply with its responsibilities travel, including accommodation c) Each service provided by a Council outlined in that Act. Council has costs must be accessible to those promoted the principles of that Act • The agendas for, and minutes of, members of the community for to people in care relationships who ordinary and special meetings whom the service is intended receive council services, to people in held in the previous 12 months care relationships and to the wider d) A Council must achieve continuous which are kept under section community by: improvement in its provision of 93 of the Act, other than those services for its community • Distributing printed material agendas and minutes relating through relevant Council services to a part of a meeting which was e) A Council must develop a program • Providing information to closed to members of the public of regular consultation with its organisations represented in under section 89 of the Act and are community in relation to the Council/community networks confidential information within the services it provides meaning of section 77(2) of the Act; f) A Council must report regularly to Council has taken all practicable measures to ensure staff, Council • The minutes of meetings of special its community on its achievements agents and volunteers working for committees established under in relation to the Best Value Council are informed about the section 86 of the Act and held in Principles principles and obligations of that Act the previous 12 months, other The City has a hierarchy of indicators by including information on the care than those minutes relating to that monitor performance outcomes. relationship in: a part of a meeting which was These include the Strategic Indicators closed to members of the public (Liveability Indicators), Council Plan • Council induction and training under section 89 of the Act and are actions, Budget actuals and variances, programs for staff working in Home confidential information within the and indicators set out in the Local Support Services meaning of section 77(2) of the Act; Government Performance Reporting • Council induction and training • A register of delegations kept under Framework. programs for staff working in sections 87(1) and 98(4) of the Act, A hierarchy of plans in the Integrated frontline positions with the general including the date on which the last Planning and Reporting Framework community review took place under sections seeks to ensure that services are • Induction and training programs for 86(6) and 98(6), respectively, of the responsive to community needs, volunteers working directly with the Act; which have been identified through community • A document containing details service reviews and a variety of of all leases involving land which community engagement processes were entered into by the Council as such as community forums, councillor
Annual Report 2018/2019 59 Contracts Human Rights and resources to recognise the care relationship: During the year Council did not enter Responsibilities • Link carers to carers support group into any contracts valued at $150,000 All Public Authorities in Victoria and advocacy supports (including GST) or more for services or are obliged to comply with the goods, or $200,000 (including GST) or Victorian Charter of Human Rights and • Provision of respite services for more for works without engaging in a Responsibilities Act 2006 (the Act). The care recipient to maintain healthy competitive process. Greater Bendigo Human Rights Charter relationships with their carer articulates Council’s responsibilities • Provision of social support groups Community Access and under the Act and promotes them in for clients and their carers Inclusion Plan the municipal context. In accordance with Section 38 of the Council continued to implement the Domestic Animal Disability Act 2006, the City continued Greater Bendigo Cultural Diversity and Management Plan to implement the Community Access Inclusion Plan (2016-2019) and the The Domestic Animal Management and Inclusion Plan (2015-2018). During Greater Bendigo Reconciliation Plan Plan 2016-2021 (DAMP) was adopted 2018/2019 the City achieved the (2016-2019) in consultation with key in July 2016. Some of the key third following progress on actions in the stakeholders. year actions of the DAMP 2016-2021 Plan: Actions completed as part of these achieved were: • Coordinated the Disability Inclusion plans included: • Patrols and education visits to Reference Committee to provide a • Facilitating Steering Committee areas popular for walking and voice for people with disability and meetings with community exercising dogs advise Council on priorities relating involvement to guide and to access and inclusion. implement both plans and • Inspections of dangerous, menacing and restricted breed dog Completed and evaluated the promote community partnerships. enclosures Inclusive Towns Project with a • Offering staff training including: focus on small towns and central Diversity and Inclusion training, • Inspections of domestic animal Bendigo. Utilised findings of the Unconscious Bias training, businesses Inclusive Towns Project evaluation Indigenous Cultural Awareness • Investigation and resolution of 177 to submit a further Information, training and Conversation Circles; reports of dog attacks and more Linkages and Capacity Building and Cultural Safety Self Reflection than 4,600 customer requests grant application to the National sessions. Disability Insurance Scheme for • Review of the contract for the • Supporting the Zinda Multicultural the Champions for Change project, provision of animal pound services Festival, Bendigo Interfaith Dinner an initiative to focus on business has resulted in the City bringing the and holding a Community Human and inclusive employment service in-house from the RSPCA Rights Forum targeted at young opportunities. (Vic) people to celebrate Cultural • Continued to promote and provide Diversity Week. • Registration of over 21,000 the ‘Marveloo’ (a fully accessible domestic animals • Identifying ways to improve equity mobile bathroom) at City and in Aboriginal procurement and community events. supporting Aboriginal business Food Act Ministerial • Secured contractor to commence engagement. Directions construction of the ‘Changing Place • Hosting events including: NAIDOC In accordance with section 7E of the Facility’ (fully accessible bathroom) Week Flag Raising Ceremony, Food Act 1984, Council is required to at the multi-storey carpark, Conversation Circles as part of publish a summary of any Ministerial Hargreaves Street, central Bendigo. Reconciliation Week, and activities Directions received during the • Finalised implementation of promoting Refugee Week. financial year in its annual report. the Community Access and No such Ministerial Directions were • Holding the Victorian Treaty Inclusion Plan and commenced received by Council during the Roadshow in partnership with development of a new plan by financial year. Reconciliation Victoria and integrating access and inclusion hosting the Central Victorian priorities in the forthcoming All Indigenous Film Festival as part of Ages All Abilities Action Plan. Reconciliation Week. Council has taken all practicable measures to review and modify policies, procedures and supports to include recognition of the carer relationship and has provided the following additional activities and
60 GOVERNANCE, MANAGEMENT AND OTHER INFORMATION
Local Laws in force in Greater Bendigo
Local Law Description Function
Number 2 Keeping of Animals To regulate and control activities associated with the keeping of animals so as to provide for the welfare of animals and to protect the general amenity.
Number 8 Process of Municipal Municipal Government processes. Government
Number 9 Bendigo Livestock Exchange Allows for the management and administration of the Bendigo Livestock Exchange.
Number 10 Administration Sets out the procedures of administering local laws.
Number 11 Protection of Public Assets Protecting public assets vested in Council and setting standards for the and Control of Building management of building sites. Sites
Community Environment, Streets and The objective is to regulate and control activities to protect and conserve the Local Law Roads, Municipal Places environment; to control certain secondary uses of streets and roads; and to regulate and control activities in a public place to maintain peace, order and good governance.
Freedom of Information In accordance with the Freedom Act. Access to documents may be Requests for access to information of Information Act 1982 (the Act), obtained through written request to under the Act should be lodged on the Council is required to publish certain the Freedom of Information Officer, as freedom of information application information in its annual report, or detailed in section 17 of the Act. form and sent to the Freedom of separately, concerning its functions In summary, the request should: Information Officer. Requests can also and the categories of information that be lodged online or by email. Access are available. • be in writing; charges may apply once documents Council has chosen to publish the • identify as clearly as possible which have been processed and a decision information separately. However, it document is being requested; and on access is made (e.g. photocopying and search and retrieval charges). provides the following summary of • be accompanied by the the application and operation of the appropriate application fee.
Freedom of Information applications
Total Granted in Granted in Denied Withdrawn No Document Transferred applications full part or resolved found or does informally not exist
2018/2019 24 7 7 2 8 Nil Nil
2017/2018 25 12 6 6 Nil 1 Nil
2016/2017 26 14 7 3 Nil Nil 2
2015/2016 16 4 9 3 Nil Nil Nil
2014/2015 35 16 12 3 Nil 4 Nil
2013/2014 17 6 8 2 Nil 1 Nil
Further information can be found at www.foi.vic.gov.au and on the City’s website: www.bendigo.vic.gov.au
Annual Report 2018/2019 61 Protected disclosure procedures Road Management Act In accordance with section 69 of complaints investigated during the Ministerial Direction the Protected Disclosure Act 2012 a financial year. In accordance with section 22 of the council must include in its annual Procedures on how to make a Road Management Act 2004, a council report information about how to disclosure are publicly available must publish a copy or summary of access the procedures established on Council’s website. During the any Ministerial direction in its annual by the Council under Part 9 of that 2018/2019 year no disclosures were report. No such Ministerial directions Act. It is also required to provide notified to Council officers appointed were received by the City during the certain information about the number to receive disclosures or to IBAC. 2018/2019 financial year. and types of protected disclosures
62 GOVERNANCE, MANAGEMENT AND OTHER INFORMATION
GLOSSARY
Annual Report means a report of the Council’s operations of the previous financial year and contains a report of operations, audited financial statements and an audited performance statement
Appropriateness means indicators or measures that provide users with sufficient information to assess the extent to which an entity has achieved a pre-determined target, goal or outcome
Budget means a plan setting out the services and initiatives to be funded for the financial year and how they will contribute to achieving the strategic objectives specified in the Council Plan
Council Plan means a plan setting out the medium-term strategic objectives, strategies, strategic indicators and resources reflecting vision and aspirations of the community for a four year period
Financial performance indicators means a prescribed set of indicators and measures that assess the effectiveness of financial management in a council covering operating position, liquidity, obligations, stability and efficiency
Financial statements means the financial statements and notes prepared in accordance with the Local Government Model Financial Report, Australian Accounting Standards and other applicable standards as they apply to the general purpose financial reports and a statement of capital works and included in the annual report
Financial year means the period of 12 months ending on June 30 each year
Governance and management checklist means a prescribed checklist of policies, plans and documents that councils must report the status of in the report of operations, covering engagement, planning, monitoring, reporting and decision making
Indicator means what will be measured to assess performance
Initiatives means actions that are one-off in nature and/or lead to improvements in service
Major initiative means significant initiatives that will directly contribute to the achievement of the council plan during the current year and have a major focus in the budget
Measure means how an indicator will be measured and takes the form of a computation, typically including a numerator and denominator
Minister means the Minister for Local Government
Performance statement means a statement including the results of the prescribed service outcome indicators, financial performance indicators and sustainable capacity indicators for the financial year and included in the annual report
Planning and accountability framework means the key statutory planning and reporting documents that are required to be prepared by councils to ensure accountability to local communities in the performance of functions and exercise of powers under the Act
Regulations means the Local Government (Planning and Reporting) Regulations 2014
Annual Report 2018/2019 63 Relevance means indicators or measures that have a logical and consistent relationship to an entity's objectives and are linked to the outcomes to be achieved
Report of operations means a report containing a description of the operations of the Council during the financial year and included in the annual report
Services means assistance, support, advice and other actions undertaken by a council for the benefit of the local community
Service outcome indicators means the prescribed service performance indicators to be included in the performance statement which measure whether the stated service objective has been achieved
Service performance indicators means a prescribed set of indicators measuring the effectiveness and efficiency of Council services covering appropriateness, quality, cost and service outcomes
Strategic objectives means the outcomes a Council is seeking to achieve over the next four years and included in the Council Plan
Strategic resource plan means a plan of the financial and non-financial resources for at least the next four years required to achieve the strategic objectives in the Council Plan. It is also referred to as a long term financial plan
Strategies means high level actions directed at achieving the strategic objectives in the Council Plan
Sustainable capacity indicators means a prescribed set of indicators measuring whether councils have the capacity to meet the agreed service and infrastructure needs of the local community and absorb foreseeable changes and unexpected shocks into the future covering financial performance, capacity and governance and management
64 FINANCIAL STATEMENTS 2018/2019
Greater Bendigo City Council Financial Statements For the Year Ended 30 June 2019
Annual Report 2018/2019 65 Greater Bendigo City Council Financial Report Table of Contents
FINANCIAL REPORT Page Certification of the Financial Statements 684 Victorian Auditor-General's Office Audit Report 695
Financial Statements Comprehensive Income Statement 717 Balance Sheet 728 Statement of Changes in Equity 739 Statement of Cash Flows 1074 Statement of Capital Works 1175
Overview 1276
Notes to Financial Statements
Note 1 Performance against budget 1377 1.1 Income and expenditure 1377 1.2 Capital works 1579 Note 2.1 Analysis of Council results by program 1781 Note 3 Funding for the delivery of our services 1983 3.1 Rates and charges 1983 3.2 Statutory fees and fines 1983 3.3 User fees 2084 3.4 Funding from other levels of government 2084 3.5 Contributions 2488 3.6 Net gain/(loss) on disposal of property, infrastructure, plant and equipment 2488 3.7 Other income 2589 Note 4 The cost of delivering services 2589 4.1 Employee costs 2589 4.2 Materials and services 2690 4.3 Depreciation and amortisation 2690 4.4 Other expenses 2791 Note 5 Our financial position 2791 5.1 Financial assets 2791 5.2 Non-financial assets 2993 5.3 Payables 3094 5.4 Interest-bearing liabilities 3195 5.5 Provisions 3195 5.6 Financing arrangements 3397 5.7 Commitments 3498
66 FINANCIAL STATEMENTS 2018/2019
Greater Bendigo City Council Financial Report Table of Contents
FINANCIAL REPORT Page Notes to Financial Statements (cont.) Note 6 Assets we manage 10137 6.1 Property, infrastructure, plant and equipment 10137 6.2 Investments in associates, joint arrangements and subsidiaries 10945 Note 7 People and relationships 11046 7.1 Council and key management remuneration 11046 7.2 Related party disclosure 11248 Note 8 Managing uncertainties 11349 8.1 Contingent assets and liabilities 11349 8.2 Change in accounting standards 11450 8.3 Financial instruments 11551 8.4 Fair value measurement 11854 8.5 Events occurring after balance date 11955 Note 9 Other matters 12056 9.1 Reserves 12056 9.2 Reconciliation of cash flows from operating activities to surplus/(deficit) 12258 9.3 Superannuation 12258
Performance Statement for 2017/2018 125 Certification of Performance Statement 134 Victorian Auditor-General’s Office Report – Performance Statement 135
Annual Report 2018/2019 67 68 FINANCIAL STATEMENTS 2018/2019
Independent Auditor’s Report To the Councillors of Greater Bendigo City Council
Opinion I have audited the financial report of Greater Bendigo City Council (the council) which comprises the:
balance sheet as at 30 June 2019 comprehensive income statement for the year then ended statement of changes in equity for the year then ended statement of cash flows for the year then ended statement of capital works for the year then ended notes to the financial statements, including significant accounting policies certification of the financial statements. In my opinion the financial report presents fairly, in all material respects, the financial position of the council as at 30 June 2019 and its financial performance and cash flows for the year then ended in accordance with the financial reporting requirements of Part 6 of the Local Government Act 1989 and applicable Australian Accounting Standards.
Basis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Opinion Australian Auditing Standards. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. My independence is established by the Constitution Act 1975. My staff and I are independent of the council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Victoria. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Councillors’ The Councillors of the council are responsible for the preparation and fair presentation of responsibilities the financial report in accordance with Australian Accounting Standards and the Local for the Government Act 1989, and for such internal control as the Councillors determine is financial necessary to enable the preparation and fair presentation of a financial report that is free report from material misstatement, whether due to fraud or error. In preparing the financial report, the Councillors are responsible for assessing the council’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is inappropriate to do so.
Annual Report 2018/2019 69
Auditor’s As required by the Audit Act 1994, my responsibility is to express an opinion on the financial responsibilities report based on the audit. My objectives for the audit are to obtain reasonable assurance for the audit about whether the financial report as a whole is free from material misstatement, whether of the financial due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable report assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:
identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the council’s internal control evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Councillors conclude on the appropriateness of the Councillors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the council’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the council to cease to continue as a going concern. evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Councillors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
MELBOURNE Jonathan Kyvelidis 26 September 2019 as delegate for the Auditor-General of Victoria
2 70 FINANCIAL STATEMENTS 2018/2019
Comprehensive Income Statement For the Year Ended 30 June 2019 Greater Bendigo City Council Note 2019 2018 $'000 $'000 Income Rates and charges 3.1 117,147 110,485 Statutory fees and fines 3.2 5,211 4,947 User fees 3.3 27,022 25,791 Grants - operating 3.4 27,799 26,322 Grants - capital 3.4 8,056 13,175 Contributions - monetary 3.5 10,765 8,267 Contributions - non monetary 3.5 18,047 13,087 Initial recognition of assets 6.1 26,258 - Interest on investments 1,704 1,641 Share of profits of associates and joint ventures 6.2 27 24 Other income 3.7 6,572 3,185 Total income 248,608 206,924
Expenses Employee costs 4.1 64,498 60,962 Materials and services 4.2 73,214 70,616 Depreciation and amortisation 4.3 37,866 36,110 Bad and doubtful debts 318 171 Borrowing costs 2,151 2,225 Net loss on disposal of property, infrastructure, plant and equipment 3.6 6,092 5,635 Other expenses 4.4 2,200 539 Total expenses 186,339 176,258
Surplus/(deficit) for the year 62,269 30,666
Other comprehensive income Items that will not be reclassified to surplus or deficit in future periods Net asset revaluation increment/(decrement) 6.1 65,031 12,503 Total comprehensive result 127,300 43,169
The above comprehensive income statement should be read in conjunction with the accompanying notes.
Page 7 Annual Report 2018/2019 71 Balance Sheet As at 30 June 2019 Greater Bendigo City Council Note 2019 2018 $'000 $'000 Assets Current assets Cash and cash equivalents 5.1 75,930 70,923 Trade and other receivables 5.1 11,701 8,720 Inventories 196 210 Non-current assets classified as held for sale 250 250 Prepayments 1,012 1,332 Accrued revenue 920 891 Total current assets 90,009 82,326
Non-current assets Trade and other receivables 5.1 59 81 Investments in associates, joint arrangements and subsidiaries 6.2 3,273 3,246 Property, infrastructure, plant and equipment 6.1 1,597,149 1,481,829 Forestry plantations 82 82 Intangible assets 5.2 2,750 3,174 Total non-current assets 1,603,313 1,488,412 Total assets 1,693,322 1,570,738
Liabilities Current liabilities Trade and other payables 5.3 13,284 15,624 Trust funds and deposits 5.3 3,306 3,441 Provisions 5.5 16,311 17,906 Interest-bearing liabilities 5.4 3,960 3,881 Total current liabilities 36,861 40,852
Non-current liabilities Provisions 5.5 10,745 10,296 Interest-bearing liabilities 5.4 41,725 42,898 Total non-current liabilities 52,470 53,194 Total liabilities 89,330 94,046
Net assets 1,603,992 1,476,692
Equity Accumulated surplus 749,326 691,257 Reserves 9.1 854,666 785,435 Total Equity 1,603,992 1,476,692
The above balance sheet should be read in conjunction with the accompanying notes.
72 Page 8 FINANCIAL STATEMENTS 2018/2019
Statement of Changes in Equity For the Year Ended 30 June 2019 Greater Bendigo City Council Asset Accumulated Revaluation Other Note Total Surplus Reserve Reserves 2019 $'000 $'000 $'000 $'000
Balance at beginning of the financial year 1,476,692 691,257 752,124 33,311 Surplus/(deficit) for the year 62,269 62,269 - - Net asset revaluation increment/(decrement) 6.1 65,031 - 65,031 - Transfers to other reserves 9.1 - (17,774) - 17,774 Transfers from other reserves 9.1 - 13,574 - (13,574) Balance at end of the financial year 1,603,992 749,326 817,155 37,511
Asset Accumulated Revaluation Other Total Surplus Reserve Reserves 2018 $'000 $'000 $'000 $'000
Balance at beginning of the financial year 1,433,523 660,206 739,621 33,696 Surplus/(deficit) for the year 30,666 30,666 - - Net asset revaluation increment/(decrement) 6.1 12,503 - 12,503 - Transfers to other reserves 9.1 - (13,549) - 13,549 Transfers from other reserves 9.1 - 13,934 - (13,934) Balance at end of the financial year 1,476,692 691,257 752,124 33,311
The above statement of changes in equity should be read in conjunction with the accompanying notes.
Page 9 Annual Report 2018/2019 73 Statement of Cash Flows For the Year Ended 30 June 2019 Greater Bendigo City Council 2019 2018 Inflows/ Inflows/ (Outflows) (Outflows) Note $'000 $'000 Cash flows from operating activities Rate and charges 116,993 110,485 Statutory fees and fines 4,506 5,194 User fees 26,986 28,370 Grants - operating 25,241 28,428 Grants - capital 8,056 14,493 Contributions - monetary 10,765 9,094 Interest received 1,685 1,641 Trust funds and deposits taken/(repaid) 68 - Other receipts 2,384 4,531 Net GST refund/payment (211) (1,445) Employee costs (63,594) (60,027) Materials and services (75,300) (74,988) Net cash provided by/(used in) operating activities 9.2 57,579 65,776
Cash flows from investing activities Payments for property, infrastructure, plant and equipment 6.1 (50,429) (70,047) Proceeds from sale of property, infrastructure, plant and equipment 3.6 1,082 1,135 Net cash provided by/(used in) investing activities (49,347) (68,912)
Cash flows from financing activities Loans for heritage loans - (55) Loan repayments from heritage loans 42 42 Loan repayments by local organisations 14 14 Trust funds and deposits taken/(repaid) - 108 Other financing activities (35) (70) Finance costs (2,151) (2,225) Proceeds from borrowings 3,000 - Repayment of borrowings (4,095) (3,705) Net cash provided by/(used in) financing activities (3,225) (5,891)
Net increase (decrease) in cash and cash equivalents 5,007 (9,027) Cash and cash equivalents at the beginning of the financial year 70,923 79,950 Cash and cash equivalents at the end of the financial year 5.1 75,930 70,923
Financing arrangements 5.6 Restrictions on cash assets 5.1
The above statement of cash flow should be read in conjunction with the accompanying notes.
74 Page 10 FINANCIAL STATEMENTS 2018/2019
Statement of Capital Works For the Year Ended 30 June 2019 Greater Bendigo City Council 2019 2018 $'000 $'000 Property Land 1,400 64 Buildings 17,964 36,436 Total Property 19,364 36,500
Plant and equipment Plant, machinery and equipment 4,138 3,587 Office equipment, furniture and fittings 336 219 Fountains, statues and monuments 86 337 Total plant and equipment 4,560 4,143
Infrastructure Land improvements 1,281 3,547 Bridges 644 374 Sealed roads 13,796 10,233 Unsealed roads 3,120 3,195 Pathways 2,318 3,802 Drainage 2,526 4,869 Public furniture and fittings 2,820 3,384 Total infrastructure 26,505 29,404
Total capital works expenditure 50,429 70,047
Represented by: New asset expenditure 17,542 35,239 Asset renewal expenditure 29,313 31,567 Asset upgrade expenditure 3,459 2,920 Asset expansion expenditure 115 321 Total capital works expenditure 50,429 70,047
The above statement of capital works should be read in conjunction with the accompanying notes.
Page 11 Annual Report 2018/2019 75 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Overview
Introduction The Greater Bendigo City Council was established by an Order of the Governor in Council on 10th September 1993 and is a body corporate. The Council's main office is located at 192-229 Lyttleton Terrace, Bendigo, Victoria.
Statement of compliance These financial statements are a general purpose financial report that consists of a Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows, Statement of Capital Works and Notes accompanying these financial statements. The general purpose financial report complies with the Australian Accounting Standards (AAS), other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1989, and the Local Government (Planning and Reporting) Regulations 2014.
Significant accounting policies
(a) Basis of accounting The accrual basis of accounting has been used in the preparation of these financial statements, whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid.
Judgements, estimates and assumptions are required to be made about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated judgements are based on professional judgement derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.
Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AAS's that have significant effects on the financial statements and estimates relate to: - the fair value of land, buildings, infrastructure, plant and equipment (refer to Note 6.1) - the fair value of intangible assets being water rights and landfill airspace (refer note 5.2) - the fair value of forestry plantation - the determination of depreciation for buildings, infrastructure, plant and equipment (refer to Note 6.1) - the determination of employee provisions (refer to Note 5.5) - the determination of landfill provisions (refer to Note 5.5) - the determination of doubtful debts provision (refer to Note 5.1)
Unless otherwise stated, all accounting policies are consistent with those applied in the prior year. Where appropriate, comparative figures have been amended to accord with current presentation, and disclosure has been made of any material changes to comparatives.
76 Page 12 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Note 1 Performance against budget
The performance against budget notes compare the City's financial plan, expressed through its annual budget, with actual performance. The Local Government (Planning and Reporting) Regulations 2014 requires explanation of any material variances. The City has adopted a materiality threshold with explanations provided if the operational expense variance is greater than 10% and is greater than $2,500,000 (capital expenditure greater than 10% and $1,000,000). Explanations have not been provided for variations below the materiality threshold unless the variance is considered to be material because of its nature.
The budget figures detailed below are those adopted by Council on 20th June 2018. The budget was based on assumptions that were relevant at the time of adoption of the Budget. Council sets guidelines and parameters for income and expense targets in this budget in order to meet Council’s planning and financial performance targets for both the short and long-term. The budget did not reflect any changes to equity resulting from asset revaluations, as their impacts were not considered predictable.
These notes are prepared to meet the requirements of the Local Government Act 1989 and the Local Government (Planning and Reporting) Regulations 2014 .
1.1 Income and expenditure Budget Actual 2019 2019 Variance Variance $'000 $'000 $'000 % Ref Income Rates and charges 116,843 117,147 304 0% Statutory fees and fines 5,002 5,211 209 4% User fees 26,506 27,022 516 2% Grants - operating 23,706 27,799 4,093 17% 1 Grants - capital 3,452 8,056 4,604 133% 2 Contributions - monetary 5,168 10,765 5,597 108% 3 Contributions - non monetary 12,065 18,047 5,982 50% 4 Initial recognition of assets - 26,258 26,258 100% 5 Interest on investments 1,264 1,704 440 35% Share of profit of associates and joint ventures 90 27 (63) -70% Other income - 6,572 6,572 100% 6 Total income 194,096 248,608 54,512 Expenses Employee costs 64,450 64,498 48 0% Materials and services 74,196 73,214 (982) -1% Depreciation and amortisation 38,938 37,866 (1,072) -3% Bad and doubtful debts 225 318 93 41% Borrowing costs 2,232 2,151 (81) -4% Net loss on disposal of property, infrastructure plant and equipment 3,000 6,092 3,092 103% 7 Other expenses - 2,200 2,200 100% Total expenses 183,041 186,339 3,298 Surplus/(deficit) for the year 11,055 62,269 51,214
Page 13 Annual Report 2018/2019 77 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Note 1.1 Income and expenditure (cont.)
(i) Explanation of material variations
1. Grants - operating The favourable result is primarily due to additional unbudgeted grants received in the year for projects such as Healthy Hearts ($0.52M), Strategic Partnerships CBP program ($0.63M) and various Regional Sustainability and Development grants ($0.41M). The City also received $1.8M of general operational grants in advance to be spent in 2019/2020.
2. Grants - capital The favourable result is due to funds received for Gurri Wanyarra Wellbeing Centre, which was originally budgeted for in the prior financial year. The City also received unbudgeted grants for projects such as the Sun Loong replacement, Bendigo Tennis Pavilion, Bendigo Airport and Bendigo RSL Soldiers Memorial revitalisation.
3. Contributions - monetary The favourable result is due to contributions received for the Black Spot projects, Zebra Crossings and Gurri Wanyarra Wellbeing Centre which were contributions budgeted in previous years.
4. Contributions - non monetary The City's contributions - non-monetary budget is set based on an assessment of recent years actual contributions received, the majority of which is infrastructure received through the sub division process. It is difficult to get an estimate of when subdivision infrastructure will be handed over to the City at the time the budget is set.
5. Initial recognition of assets The increase in recognised income is due to the City recognising Bendigo and Back Creeks as Council assets.
6. Other income Additional other income was recognised during the year comprising rental income of $2.14M (budgeted in user fees) and a reduction in the provision for the landfill rehabilitation of $4.22M. The provision had initially been recognised as an expense through the Income Statement in prior financial years therefore the resulting adjustment has been recognised as income this year.
7. Net loss on disposal of property, plant, infrastructure and assets held for sale More assets were written off during the financial year than the estimate made of $3M. The majority of this is a result from the disposal of infrastructure assets which have been renewed.
78 Page 14 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
1.2 Capital works Budget Actual 2019 2019 Variance Variance $'000 $'000 $'000 % Ref Property Land 100 1,400 1,300 1300% 1 Buildings 10,834 17,964 7,130 66% 2 Total property 10,934 19,364 8,430 77%
Plant and equipment Plant, machinery and equipment 4,597 4,138 (459) -10% Office equipment, furniture and fittings 490 336 (154) -31% Fountains, statues and monuments 276 86 (190) -69% Total plant and equipment 5,363 4,560 (803) -15%
Infrastructure Land improvements 2,820 1,281 (1,539) -55% 3 Bridges 780 644 (136) -17% Sealed roads 10,861 13,796 2,935 27% 4 Unsealed roads 2,900 3,120 220 8% Pathways 2,220 2,318 98 4% Drainage 2,888 2,526 (362) -13% Public furniture and fittings 1,970 2,820 850 43% Total infrastructure 24,439 26,505 2,066 8%
Total capital works expenditure 40,736 50,429 9,693 24%
Represented by: New asset expenditure 8,459 17,542 9,083 107% Asset renewal expenditure 30,585 29,313 (1,272) -4% Asset upgrade expenditure 1,682 3,459 1,777 106% Asset expansion expenditure 10 115 105 1050% Total capital works expenditure 40,736 50,429 9,693 24%
Page 15 Annual Report 2018/2019 79 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Note 1.2 Capital works (cont.)
(i) Explanation of material variations
1. Land The City purchased three parcels of land during the year. Purchases were funded from the Land and Building reserve.
2. Buildings A number of projects were expended during the year that were carry forward projects, budgeted for in 2017/2018. These projects included: Gurri Wanyarra Wellbeing Centre ($5M), Albert Roy Pavilion ($1.38M), QEO Kiosk and toilet ($1.13M), Bendigo Tennis Centre grandstand ($0.86M), Bendigo Stadium roof works ($0.66M), Strathfieldsaye Early Learning Community hub ($0.5M) and the Bendigo RSL Soldiers Memorial building ($0.42M).
A number of projects had unspent funds carried forward to be completed in 2019/2020. These projects included: Garden Gully Community Pavilion ($2.8M), QEO Netball change rooms ($0.5M) and Dower Park change rooms ($031M).
3. Land improvements The Land improvements budget included the Bendigo Tennis Centre grandstand development ($0.68M), the actual expenditure is allocated to buildings ($0.87M). There was a tram track works project ($0.4M) included in the budget, however allocated to sealed roads ($0.38M).
4. Sealed roads Overspend on sealed roads was due the City receiving funding for projects which were not included in the budget. These projects included: Blackspot funding projects ($1.6M), Murphy St / Strickland Road roundabout ($0.59M), and numerous Zebra Crossing / intersections ($0.39M). There was a tram track works project ($0.38M) which was budgeted for in land improvments ($0.4M).
80 Page 16 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Note 2.1 Analysis of Council results by program
Council delivers its functions and activities through the following programs.
2.1 (a) Corporate Performance The Corporate Performance Directorate leads, enables and strengthens the organisation to ensure it has the resources and capability to deliver on the Community Plan. The Directorate does this through developing our people and culture, systems and processes, good governance practices and financial stewardship to ensure the delivery of high quality services and programs. The Directorate leads innovation and business transformation to ensure we are ready to meet the challenges and opportunities of the future in partnership with our community.
Health and Wellbeing The Health and Wellbeing Directorate plans and delivers a broad and diverse range of community services and programs aimed at supporting people to live their lives fully and be active, safe, engaged and healthy. The focus of the Directorate is on developing policy, plans and programs in partnership with the community, delivering services, and supporting the delivery of community infrastructure projects.
Presentation and Assets The Presentation and Assets Directorate provides and maintains high quality assets and services that help make Greater Bendigo a great place to live, while planning and delivering new assets and services to support Bendigo’s ongoing growth. Demonstrating and committing to environmentally responsible thinking and practices and encouraging this throughout the organisation and community is an important focus for the Directorate. Business units include Engineering, Resource Recovery and Education, Works, Parks and Open Space, Property Services and Project Management Office.
Strategy and Growth The Strategy and Growth Directorate incorporates responsibility for Bendigo Art Gallery, Business Services, Capital Venues and Events, Regional Sustainable Development, Statutory Planning, and Tourism and Major Events. The overarching role of the Strategy and Growth Directorate is to contribute to the economic, cultural and social prosperity of our region by identifying and supporting investment opportunities, employment generation and the integrated planning for the sustainable growth of our City and region. In doing so, continue to work towards Greater Bendigo being the world's most liveable community.
Page 17 Annual Report 2018/2019 81 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Note 2.1 Analysis of Council results by program (cont.)
2.1 (b) Summary of revenues, expenses, assets and capital expenses by program
Grants Surplus / included in Total Income Expenses (deficit) income assets $'000 $'000 $'000 $'000 $'000 2019 Corporate Performance * 191,959 26,392 165,567 18,239 21,152 Health and Wellbeing 24,538 37,219 (12,681) 10,162 210,939 Presentation and Assets 19,636 94,437 (74,801) 5,424 1,397,328 Strategy and Growth 12,475 28,291 (15,816) 2,030 63,903 Sub total 248,608 186,339 62,269 35,855 1,693,322 Other unattributed surplus - - - - Total 248,608 186,339 62,269 35,855 1,693,322
Grants Surplus / included in Total Income Expenses (deficit) income assets $'000 $'000 $'000 $'000 $'000 2018 Corporate Performance * 159,918 28,199 131,719 25,668 23,657 Health and Wellbeing 22,014 32,116 (10,102) 8,317 182,726 Presentation and Assets 12,586 89,473 (76,887) 3,577 1,303,024 Strategy and Growth 12,406 26,470 (14,064) 1,935 61,331 Sub total 206,924 176,258 30,666 39,497 1,570,738 Other unattributed surplus - - - - Total 206,924 176,258 30,666 39,497 1,570,738
*Include the Office of the CEO for the purpose of this reporting.
Further details relating to individual services, areas, and expenditure to support the Community Plan is best reviewed in the City's budget, published annually. The City's budget can be accessed at www.bendigo.vic.gov.au.
82 Page 18 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Note 3 Funding for the delivery of our services
3.1 Rates and charges
The City declares rates on the Capital Improved Value (CIV) of all rateable property within the municipal district. The CIV is the value of the land and all its improvements.
The valuation base used to calculate general rates for 2018/2019 was $21,340,092,000 (2017/2018, $20,216,627,000). The 2018/2019 rate in the CIV dollar was 0.00404932 (2017/2018, 0.0041232). 2019 2018 $'000 $'000 General rates 96,464 92,493 Supplementary rates and rate adjustments 1,556 1,416 Garbage charge 10,586 9,510 Recyclable charge 4,735 3,399 Organics charge 3,533 3,393 Interest on rates and charges 273 274 Total rates and charges 117,147 110,485
The date of the latest general revaluation of land for rating purposes within the municipal district was 1 January 2018, and the valuation will be first applied in the rating year commencing 1 July 2018. Annual rates and charges are recognised as revenues when the City issues annual rates notices. Supplementary rates are recognised when a valuation and reassessment is completed and a supplementary rates notice issued.
3.2 Statutory fees and fines
Building and planning 2,166 2,001 Parking 555 469 Regulatory service 346 233 Fines 1,370 1,485 Other fees and charges 774 759 Total statutory fees and fines 5,211 4,947
Statutory fees and fines (including parking fees and fines) are recognised as revenue when the service has been provided, the payment is received, or when the penalty has been applied, whichever first occurs.
Page 19 Annual Report 2018/2019 83 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
3.3 User fees 2019 2018 $'000 $'000 Aged and health services 544 936 Leisure centre and recreation 599 416 Child care / children's programs 3,572 3,425 Parking 3,640 3,384 Saleyard yarding 1,335 1,128 Regulatory service 1,108 1,147 Ticket income * 4,537 4,537 Sales income 853 1,002 Waste management services 7,845 6,889 Other fees and charges 2,989 2,927 Total user fees 27,022 25,791
User fees are recognised as revenue when the service has been provided or the City has otherwise earned the income. * Ticket income consists of ticket sales through Ulumburra Theatre, the Capital Theatre, Bendigo Art Gallery and the Visitor Information Centre.
3.4 Funding from other levels of government
Grants were received in respect of the following: Summary of grants Commonwealth funded grants 24,650 31,603 State funded grants 11,205 7,894 Total grants received 35,855 39,497
84 Page 20 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
3.4 Funding from other levels of government (cont.) 2019 2018 $'000 $'000 (a) Operating Grants Recurrent - Commonwealth Government Financial Assistance Grants - Unallocated 13,199 13,122 Financial Assistance Grants - Local Roads 3,489 3,390 Aged Services 4,128 4,076 Health Services - Immunisation 9 10 Recurrent - State Government Aged - 858 Arts and culture 503 467 Community safety 625 370 Emergency management 60 60 Environment 51 51 Family and children 89 10 Health services - immunisation 61 94 Maternal and child health 1,329 1,225 Rural access initiative 297 285 School crossing supervisors 284 258 Tourism / events projects - 115 Youth 73 81 Total recurrent operating grants 24,197 24,472
Page 21 Annual Report 2018/2019 85 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
3.4 Funding from other levels of government (cont.) 2019 2018 $'000 $'000 Non-recurrent - Commonwealth Government Aged 518 494 Arts and culture 54 - Community resilience - 2 Family and children - 1 Heritage - 1 Tourism / events projects 25 - Transport 50 - Non-recurrent - State Government Arts and culture 282 290 Bushfire commemoration 7 - Business development 28 60 Community and strategy planning 396 206 Community welfare 65 - Emergency management 101 - Environment 103 172 Family and children 86 - Heritage - 10 Infrastructure - drainage - 10 Maternal and child health - 82 Recreation / healthy communities 1,280 201 Recycling relief 94 - Rural access initiative 336 280 Tourism / events projects 151 30 Transport 26 - Youth - 11 Total non-recurrent operating grants 3,602 1,850 Total operating grants 27,799 26,322
86 Page 22 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
3.4 Funding from other levels of government (cont.) 2019 2018 $'000 $'000 (b) Capital Grants Recurrent - Commonwealth Government Roads to recovery 1,572 3,176 Total recurrent capital grants 1,572 3,176 Non-recurrent - Commonwealth Government Airport - 200 Community safety 25 - Heritage 170 1,530 Open space - 50 Plant, machinery and equipment - 75 Recreation 1,161 5,476 Tourism / events projects 250 - Non-recurrent - State Government Airport 350 - Community safety 26 - Emergency management 123 - Family and children 10 85 Heritage 309 350 Infrastructure - transport - 239 Livestock 164 - Open space - 299 Plant, equipment and machinery - 695 Recreation / healthy communities 3,595 1,000 Tourism / events 180 - Waste 81 - Water management 40 - Total non-recurrent capital grants 6,484 9,999 Total capital grants 8,056 13,175
(c) Unspent grants received on condition that they be spent in a specific manner Balance at start of year 9,773 13,194 Received during the financial year and remained unspent at balance date 11,174 9,424 Received in prior years and spent during the financial year 9,424 12,845 Balance at year end 11,523 9,773
Grant income is recognised when the City obtains control of the contribution. Control is normally obtained upon receipt (or acquittal) or upon earlier notification that a grant has been secured.
Page 23 Annual Report 2018/2019 87 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
3.5 Contributions 2019 2018 $'000 $'000 Monetary 10,765 8,267
Non-monetary - developer contributed assets 17,540 12,876 Non-monetary - donated / gifted assets 507 211 Total Non-monetary contributions 18,047 13,087
Total Contributions 28,812 21,354
Contributions of non-monetary assets were received in relation to the following asset classes. Artworks 507 211 Land 2,343 2,045 Sealed roads 6,247 4,667 Unsealed roads 25 18 Pathways 2,872 2,042 Bridges - 460 Drainage 6,053 3,644 Total non-monetary contributions 18,047 13,087
Monetary and non-monetary contributions are recognised as revenue when the City obtains control over the contributed asset.
3.6 Net gain/(loss) on disposal of property, infrastructure, plant and equipment
Proceeds of sale 1,082 1,135 Written down value of assets disposed (7,174) (6,770) Total net gain/(loss) on disposal of property, infrastructure, plant and equipment (6,092) (5,635)
The profit or loss on sale of an asset is determined when control of the asset has passed to the buyer.
88 Page 24 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council Greater Bendigo City Council
3.5 Contributions 2019 2018 3.7 Other income 2019 2018 $'000 $'000 $'000 $'000 Monetary 10,765 8,267 Rental income 2,144 1,532 Landfill rehabilitation* 4,223 1,328 Non-monetary - developer contributed assets 17,540 12,876 Other income 205 306 Non-monetary - donated / gifted assets 507 211 Gain on forestry - 19 Total Non-monetary contributions 18,047 13,087 Total other income 6,572 3,185
Total Contributions 28,812 21,354 *During the 2018/2019 financial year the rehabilitation estimate was revised for the closed landfill site located in White Hills. The original landfill estimate was calculated on the basis that the entire site would need to be Contributions of non-monetary assets were received in relation to the following asset classes. rehabilitated to a particular standard. Since this estimate it has been determined that a large amount of the Artworks 507 211 required work has been completed a number of years ago and a smaller estimate is now appropriate to reach a Land 2,343 2,045 standard accepted by the EPA. Sealed roads 6,247 4,667 Other income is measured at the fair value of the consideration received or receivable and is recognised when the Unsealed roads 25 18 City gains control over the right to receive the income. Pathways 2,872 2,042 Bridges - 460 Note 4 The cost of delivering services Drainage 6,053 3,644 Total non-monetary contributions 18,047 13,087 4.1 (a) Employee costs Wages and salaries 58,414 54,894 Monetary and non-monetary contributions are recognised as revenue when the City obtains control over the WorkCover 560 787 contributed asset. Superannuation 5,311 5,057 Fringe benefits tax 213 224 3.6 Net gain/(loss) on disposal of property, infrastructure, plant and equipment Total employee costs 64,498 60,962
Proceeds of sale 1,082 1,135 4.1 (b) Superannuation Written down value of assets disposed (7,174) (6,770) The City made contributions to the following funds: Total net gain/(loss) on disposal of property, infrastructure, plant and Defined benefit fund equipment (6,092) (5,635) Employer contributions to Local Authorities Superannuation Fund (Vision Super) 426 509 426 509 The profit or loss on sale of an asset is determined when control of the asset has passed to the buyer. Employer contributions payable at reporting date - -
Accumulation funds Employer contributions to Local Authorities Superannuation Fund (Vision Super) 3,012 2,934 Employer contributions - other funds 1,873 1,614 4,885 4,548 Employer contributions payable at reporting date. 197 -
Refer to Note 9.3 for further information relating to the City's superannuation obligations.
Page 24 Page 25 Annual Report 2018/2019 89 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
4.2 Materials and services 2019 2018 $'000 $'000 Contract payments < by Service Unit > Resource Recovery and Education 10,412 10,402 Parks and Open Space 3,606 4,144 Capital Venues and Events 3,354 4,037 Library Services 3,063 2,996 Active and Healthy Lifestyles 2,640 1,366 Major Projects 2,232 2,783 Works 1,666 1,896 Regional Sustainable Development 1,074 988 Tourism and Major Events 919 871 Art Gallery 710 330 Engineering 704 495 Business Services 699 429 Property Services 625 549 Statutory Planning 508 469 Safe and Healthy Environments 475 527 Other contract payments 1,639 1,662 Administration Expense 8,512 8,087 Utility expenses 6,369 5,034 Materials, concrete products and hardware 6,287 6,091 Maintenance and consumables 8,487 8,154 Plant and equipment operating expenses 5,402 5,954 Contributions and donations 2,654 2,331 Insurance 1,177 1,021 Total materials and services 73,214 70,616
* The City has disclosed larger categories of Contract payments by Service Unit.
4.3 Depreciation and amortisation
Property 7,726 7,222 Plant and equipment 3,375 3,217 Infrastructure 26,173 25,003 Total depreciation 37,274 35,442 Intangible assets 592 668 Total depreciation and amortisation 37,866 36,110
Refer to Note 5.2(a) and 6.1 for a more detailed breakdown of depreciation and amortisation charges and accounting policy.
90 Page 26 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
4.4 Other expenses 2019 2018 $'000 $'000 Auditors' remuneration - VAGO - audit of the financial statements, performance statement and grant acquittals 63 55 Auditors' remuneration - internal audit 34 35 Discount rate movement of landfill provision 1,318 74 Landfill rehabilitation and aftercare 785 375 Total other expenses 2,200 539
Note 5 Our financial position
5.1 Financial assets
(a) Cash and cash equivalents Cash on hand 30 29 Cash at bank 3,363 4,858 Term deposits 72,537 66,036 Total cash and cash equivalents 75,930 70,923 Total financial assets 75,930 70,923
The City's cash and cash equivalents are subject to external restrictions that limit amounts available for discretionary use. These include: - Trust funds and deposits (Note 5.3) 3,306 3,441 Total restricted funds 3,306 3,441 Total unrestricted cash and cash equivalents 72,624 67,482
Intended allocations Although not externally restricted the following amounts have been allocated for specific future purposes by the City: - Other Reserves - excluding unexpended grants & donation reserve 16,674 14,891 - Other Reserves - unexpended grants & donations 12,336 10,301 - Cash held to fund carried forward capital works 13,622 15,845 - Statutory Reserve funds allocated for specific future purposes 8,501 8,119 Total funds subject to intended allocations 51,133 49,156
Cash and cash equivalents include cash on hand, deposits at call, and other highly liquid investments with original maturities of 90 days or less. The City has no outstanding bank overdrafts. Other financial assets are valued at fair value, at balance date. Term deposits are measured at original cost. Any unrealised gains and losses on holdings at balance date are recognised as either a revenue or expense.
Page 27 Annual Report 2018/2019 91 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.1 Financial assets (cont.) 2019 2018 $'000 $'000 (b) Trade and other receivables Current Statutory receivables Rates debtors 1,069 915 Infringement debtors 3,467 2,762 Provision for doubtful debts - infringements (332) (139) GST receivable 1,234 1,445 Non statutory receivables Footpath, kerb and channel debtors 272 268 Loans to community organisations 14 14 Loans for heritage restoration works 8 42 General debtors - grants 2,023 578 General debtors - other 3,961 2,850 Allowance for doubtful debts - general debtors (15) (15) Total current trade and other receivables 11,701 8,720 Non-current Non statutory receivables Footpath, kerb and channel debtors 1 1 Loans to community organisations 9 23 Loans for heritage restoration works 49 57 Total non-current trade and other receivables 59 81 Total trade and other receivables 11,760 8,801
Short term receivables are carried at invoice amount. A provision for doubtful debts has been calculated and applied via a provision matrix in accordance with AASB 9.
(c) Ageing of receivables The ageing of the City's trade & other receivables (excluding statutory receivables) that are not impaired was: Current (not yet due) 3,788 1,167 Past due by up to 30 days 670 1,521 Past due between 31 and 180 days 1,428 5 Past due between 181 and 365 days 84 567 Past due by more than 1 year 353 558 Total trade and other receivables 6,323 3,818
92 Page 28 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.1 Financial assets (cont.) 2019 2018 $'000 $'000 (d) Ageing of individually impaired receivables At balance date, other debtors representing financial assets with a nominal value of $346,603 (2018: $154,000) were impaired. The amount of the provision raised against these debtors was $346,603 (2018: $154,000). They individually have been impaired as a result of their doubtful collection. Many of the long outstanding past due amounts have been lodged with the City's debt collectors or are on payment arrangements. The ageing of receivables that have been individually determined as impaired at reporting date was: Past due by more than 1 year 347 154 Total trade and other receivables 347 154
5.2 Non-financial assets
(a) Intangible assets Landfill air space 2,534 2,958 Water rights 216 216 Total intangible assets 2,750 3,174
Water Landfill Total Rights$'000 $'000 $'000 Gross carrying amount Balance at 1 July 2018 216 4,305 4,521 Increase due to change in estimate - 168 168 Balance at 1 July 2019 216 4,473 4,689
Accumulated amortisation and impairment Balance at 1 July 2018 - (1,347) (1,347) Amortisation expense - (592) (592) Balance at 1 July 2019 - (1,939) (1,939)
Net book value at 30 June 2018 216 2,958 3,174 Net book value at 30 June 2019 216 2,534 2,750
Intangible assets with finite lives are amortised as an expense on a systematic basis over the asset's useful life. Amortisation is generally calculated on a straight line basis, at a rate that allocates the asset value, less any estimated residual value over its estimated useful life. Estimates of the remaining useful lives and amortisation method are reviewed at least annually, and adjustments made where appropriate.
Page 29 Annual Report 2018/2019 93 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.3 Payables 2019 2018 $'000 $'000 (a) Trade and other payables Trade payables 7,875 7,562 Sundry creditors 1,797 4,250 Accrued expenses 3,612 3,812 Total trade and other payables 13,284 15,624
(b) Trust funds and deposits Refundable security holding deposits 1,807 1,962 Pre sold ticket income 877 839 Fire service levy (held for the state revenue office) 373 439 Other 249 201 Total trust funds and deposits 3,306 3,441
Amounts received as deposits and retention amounts controlled by the City are recognised as trust funds until they are returned; transferred in accordance with the purpose of the receipt; or forfeited. Trust funds that are forfeited, resulting in council gaining control of the funds, are recognised as revenue at the time of forfeit.
Purpose and nature of items Refundable security holding deposits - deposits are taken by the City as a form of surety in a number of circumstances, including in relation to building works, tender deposits, contract deposits and the use of civic facilities. Pre sold ticket income - sales for upcoming performances, predominantly at the Capital and Ulumburra theatres, are held as a deposit and only recognised as income once the performance has occurred. Fire Service Levy - payments receipted by the City before the end of financial year are held in trust until the payment is made to the State Revenue Office on due dates.
94 Page 30 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.4 Interest-bearing liabilities 2019 2018 Current $'000 $'000 Borrowings - secured 3,960 3,881 3,960 3,881
Non-current Borrowings - secured 41,725 42,898 41,725 42,898 Total 45,684 46,779
Interest bearing loans and borrowings are secured against a charge over the City's rate revenue.
(a) The maturity profile for the City's borrowings is: Not later than one year 3,960 3,881 Later than one year and not later than five years 28,690 26,696 Later than five years 13,035 16,202 45,684 46,779
Borrowings are initially measured at fair value, being the cost of the interest bearing liabilities, net of transaction costs. The measurement basis subsequent to initial recognition depends on whether the City has categorised its interest-bearing liabilities as either financial liabilities designated at fair value through the profit and loss, or financial liabilities at amortised cost. Any difference between the initial recognised amount and the redemption value is recognised in net result over the period of the borrowing using the effective interest method. The classification depends on the nature and purpose of the interest bearing liabilities. The City determines the classification of its interest bearing liabilities at initial recognition.
5.5 Provisions Employee Landfill Total restoration 2019 $ '000 $ '000 $ '000 Balance at beginning of the financial year 14,446 13,756 28,202 Additional provisions 5,660 - 5,660 Amounts used (5,384) (114) (5,498) Change in provision estimate - (3,271) (3,271) Change in the discounted amount arising because of time and the effect of any change in the discount rate 645 1,318 1,963 Balance at the end of the financial year 15,367 11,689 27,056
2018 Balance at beginning of the financial year 14,777 15,014 29,791 Additional provisions 5,335 375 5,710 Amounts used (5,595) - (5,595) Change in provision estimate - (1,707) (1,707) Change in the discounted amount arising because of time and the effect of any change in the discount rate (71) 74 3 Balance at the end of the financial year 14,446 13,756 28,202
Page 31 Annual Report 2018/2019 95 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.5 Provisions (cont.) 2019 2018 (a) Employee provisions $'000 $'000 Current provisions expected to be wholly settled within 12 months Annual leave 3,701 3,568 Long service leave 1,635 1,488 Sick leave 20 19 5,356 5,075
Current provisions expected to be wholly settled after 12 months Annual leave 894 983 Long service leave 7,269 6,674 Sick leave 231 212 8,394 7,869 Total current employee provisions 13,750 12,944
Non-current Long service leave 1,617 1,502 Total non-current employee provisions 1,617 1,502
Aggregate carrying amount of employee provisions: Current 13,750 12,944 Non-current 1,617 1,502 Total aggregate carrying amount of employee provisions 15,367 14,446
The calculation of employee costs and benefits includes all relevant on-costs and are calculated as follows at reporting date.
Annual Leave Liabilities for annual leave expected to be wholly settled within 12 months of the reporting date is recognised in the provision for employee benefits in respect of employee services up to the reporting date, classified as current liabilities and measured at their nominal values. Liabilities that are not expected to be wholly settled within 12 months of the reporting date are recognised in the provision for employee benefits as current liabilities, measured at the present value of the amounts expected to be paid when the liabilities are settled using the remuneration rate expected to apply at the time of settlement.
96 Page 32 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.5 Provisions (cont.) Long service leave, Sick Leave (contracted employees) Liability for long service leave (LSL), sick leave for contracted employees and service recognition is recognised in the provision for employee benefits. LSL is measured at present value. Unconditional LSL is disclosed as a current liability. Conditional LSL that has been accrued, where an employee is yet to reach a qualifying term of employment, is disclosed as a non - current liability. Effective 6 May 1996, the Sick Leave Gratuity Scheme (former City of Bendigo) arrangements and payments ceased to operate. However a number of staff who are entitled to this scheme remain employed by the City. It shall be adjusted annually within one (1) month of the publication of the Consumer Price Index. Effective 1 April 1998, the Accumulated Sick Leave Scheme arrangements and payments cease to operate. However a number of staff who are entitled to this scheme remain employed by Greater Bendigo City Council. This balance is adjusted based on the individuals applicable pay rate. Key assumptions: 2019 2018 - discount rate 1.32% 2.65% - inflation rate 4.31% 3.88%
2019 2018 (b) Landfill restoration $'000 $'000 Current 2,561 4,962 Non-current 9,128 8,794 11,689 13,756
The City is obligated to restore the active Eaglehawk landfill site and also the closed sites at White Hills and Flora Hill (Wolstencroft site). The forecast life of the site is based on current estimates of remaining capacity and the forecast rate of infill. The provision for landfill restoration has been calculated based on the present value of the expected cost of works to be undertaken. The expected cost of works has been estimated based on current understanding of work required to reinstate the sites to a suitable standard. Accordingly, the estimation of the provision required is dependent on the accuracy of the forecast timing of the work, work required and related costs. Key assumptions: 2019 2018 - discount rate 1.32% 2.65% - inflation rate 2.50% 2.00% - estimated cost to rehabilitate $11,689,145 $14,149,987
5.6 Financing arrangements 2019 2018 $'000 $'000 The City has the following funding arrangements in place as at 30 June 2019.
Bank overdraft 3,500 3,500 Credit card facilities 400 400 Total facilities 3,900 3,900
Used facilities 99 78 Unused facilities 3,801 3,822 Total facilities 3,900 3,900
Page 33 Annual Report 2018/2019 97 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.7 Commitments
The City has entered into the following commitments. Commitments are not recognised in the Balance Sheet. Commitments are disclosed at their nominal value and presented inclusive of the GST payable.
Later than Later than 1 year and 2 years and Not later not later not later Later than than than than 5 2019 1 year 2 years 5 years years Total $'000 $'000 $'000 $'000 $'000 Operating Aquatic & leisure facilities 1,413 636 593 - 2,642 Building essential services 240 240 94 12 586 Car parking 83 - - - 83 Children and family services 136 6 11 - 153 Cleaning contracts 733 642 373 289 2,037 Cleaning public bins 10 - - - 10 Communications 79 53 - - 132 Community events 567 191 31 31 820 Contract management 1,035 33 33 9 1,110 Garbage collection 971 1,356 2,792 - 5,119 Internal audit 12 12 - - 24 IT / telecommunications 170 25 25 3 223 Masterplan 64 - - - 64 Organics collection 1,684 - - - 1,684 Processing organic waste 1,534 881 - - 2,415 Recyclable garbage collection 279 279 279 321 1,158 Sanitary services 26 26 - - 52 Security services 158 157 156 - 471 Theatre costs 175 50 78 - 303 Transportation of waste from Eaglehawk Landfill 563 1,364 2,796 - 4,723 Total 9,932 5,951 7,261 665 23,809
Capital Construction works 9,311 274 - - 9,585 Total 9,311 274 - - 9,585
98 Page 34 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.7 Commitments (cont.) Later than Later than 1 year and 2 years and Not later not later not later Later than than than than 5 2018 1 year 2 years 5 years years Total $'000 $'000 $'000 $'000 $'000 Operating Aquatic & leisure facilities 1,131 812 - - 1,943 Animal pound services 280 - - - 280 Building essential services 208 204 146 - 558 Car parking 64 64 66 66 260 Children and family services 126 66 90 - 282 Cleaning contracts 512 388 58 - 958 Cleaning public bins 103 106 334 - 543 Communications 158 122 244 - 524 Community events 207 25 3 - 235 Contract management 1,055 1,000 - - 2,055 Feasibility studies 98 - - - 98 Internal audit 21 11 11 - 43 IT / Telecommunications 242 141 - - 383 Landfill rehabilitation 176 - - - 176 Organics collection 778 797 2,514 - 4,089 Processing organic waste 1,459 1,496 3,240 - 6,195 Recyclable garbage collection 272 279 879 - 1,430 Sanitary services 24 24 4 - 52 Security services 135 135 135 - 405 Theatre costs 200 - - - 200 Total 7,249 5,670 7,724 66 20,709
Capital Communications 8 8 16 - 32 Construction works 9,045 - - - 9,045 Total 9,053 8 16 - 9,077
Page 35 Annual Report 2018/2019 99 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
5.7 Commitments (cont.) 2019 2018 $'000 $'000 Operating lease commitments
At the reporting date, the City had the following obligations under non-cancellable operating leases for the lease of equipment and land and buildings for use within the City's activities (these obligations are not recognised as liabilities):
Not later than one year 200 93 later than one year and not later than two years 200 - Later than five years 552 - 952 93
Lease payments for operating leases are required by the accounting standard to be recognised on a straight line basis, rather than expensed in the years in which they are incurred.
100 Page 36 FINANCIAL STATEMENTS 2018/2019 83,343 20,636
559,290 933,880
1,597,149
At fair value 30 June 2019 -
(699)
68,573 31,312
(99,186)
- - 704
25,554 26,258
Initial of assets Transfers recognition
- -
(1,642)
(10,542) (12,184)
992
6,581 5,013
(1,214) (1,346)
-
113
8,720
(7,726) (3,375)
11,803 20,636
(26,173) (37,274)
- - - Page 37 Page
45,296 19,735 65,031
(68,573) (30,613) (99,186)
- -
507
(626) (720)
2,343
(1,346)
15,197 18,047
86
-
1,400 4,474
44,555 50,429 17,964 26,505 44,555
Additions Write-off Transfers Closing WIP
27
83,650 76,613 59,955 16,631 76,613
449,350 872,216 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000
1,481,829 At fair value
30 June 2018 Additions Contributions Revaluation Depreciation Disposal Write-off Opening WIP Property Property Property, infrastructure, plant and equipment Summary of property, infrastructure, plant and equipment Plant and equipment Infrastructure Work In Progress (WIP) Summary of Work in Progress (WIP) Plant and equipment Infrastructure Total Notes to the Financial Report for Year Ended 30 June 2019 Greater Bendigo City Council Note 6 Assets we manage 6.1
Annual Report 2018/2019 101 (77)
(307)
Total 1,400 2,343 1,011 1,069 6,089
(1,642) (7,726) (6,964)
39,207 68,573 592,010 449,350 110,815 702,825 559,290
property (142,660) (143,535)
- - - (307) (875)
Total 4,856 1,011 1,069 6,089
(1,642) (7,726)
68,573 72,798
375,841 233,181 448,639 305,104
(142,660) (143,535)
buildings
------90 -
non 455 363 191
(191) (545) (172)
8,032 7,841 7,577 7,577
specialised
Buildings - - - - -
921 (307)
1,069 1,458 (4,376) (1,642) (5,497) (3,277)
68,573 63,476
(92,797) (96,074)
243,127 150,330 306,603 210,529
specialised
Buildings ------9,777 9,777 4,268 2,211
(2,057)
75,010 86,998
(49,672) (47,461)
124,682 134,459
Heritage buildings
------
- (77) -
$'000 $'000 $'000 $'000 $'000 $'000 1,400 2,343 34,351 38,017
216,169 216,169 254,186 254,186
Total land
------
804 804
roads 7,598 7,598 8,402 8,402
Page 38 Page
Land under ------
412 412 10,273 10,273 10,685 10,685
Land - non specialised
------(77) - -
$'000 $'000 1,400 1,539 Land - 33,939 36,801
198,298 198,298 235,099 235,099
specialised
Property Property, infrastructure, plant and equipment (cont.) (a) At fair value 1 July 2018 Accumulated depreciation at 1 July 2018 Movements in fair value Additions Contributions Revaluation Disposal Write-off Initial recognition of assets Transfers Movements in accumulated depreciation Depreciation and amortisation Accumulated depreciation of disposals Initial recognition of assets Revaluation At fair value 30 June 2019 Accumulated depreciation at 30 June 2019 6.1 Notes to the Financial Report for Year Ended 30 June 2019 Greater Bendigo City Council
102 FINANCIAL STATEMENTS 2018/2019 and 507
(155) (152)
$'000 4,474 2,098 1,125
(3,312) (1,824) (3,375)
83,650 83,343
(23,932) (24,084)
107,582 107,427
equipment Total plant
------
(116) (116)
$'000 7,286 7,170
(3,881) (3,997)
11,167 11,167
Fountains, statues and monuments
------
507 507
$'000 56,557 56,557 57,064 57,064
- - -
336 491 827
(545) (308) (853)
$'000 Office 8,810 2,339 9,637 2,313
(6,471) (7,324)
fittings Artworks equipment, furniture and
Page 39 Page -
817
$'000 4,138 2,098 1,433
(3,312) (2,315) (1,489) (2,714)
31,048 17,468 29,559 16,796
(13,580) (12,763)
Plant and equipment
Property, infrastructure, plant and equipment (cont.) (b) Plant and equipment At fair value 1 July 2018 Accumulated depreciation at 1 July 2018 Movements in fair value Additions Contributions Disposal Transfers Movements in accumulated depreciation Depreciation and amortisation Accumulated depreciation of disposals Transfers At fair value 30 June 2019 Accumulated depreciation at 30 June 2019 6.1 Notes to the Financial Report for Year Ended 30 June 2019 Greater Bendigo City Council
Annual Report 2018/2019 103 (39) (875) (143) $'000 Total 6,620 (26,173) (22,647) 872,216 933,880
infrastructure
------
(600) $'000 (600)
4,807 4,807 3,004 2,404 (1,803) (2,403)
48,201 16,072 19,878 (10,542) 32,437 (1,125) 106,007 (44,343) 1,332,190 1,438,197 (459,974) (504,317)
- - - - -
425 552
$'000 (418) (652)
4,069 5,139
Public (1,754) (1,606) (1,125) 34,207 38,276 19,960 22,275
fittings Landfill (14,247) (16,001) furniture and
------
113
$'000 (146) Land
2,789 2,935 (2,494)
(2,607) 69,003 71,792 38,674 38,969
(30,329) (32,823)
improvements - -
144
$'000 (446) (327)
6,380 4,972
(2,937) (4,354) 72,590
48,201 13,483 (79,810)
(22,647) 306,121 378,711 226,311 268,780
(109,931)
- - - - (88)
110 (506)
$'000 (209)
7,630 2,960 1,361 3,518 2,742
(3,270) 86,464 93,588
(48,056) (48,562) 134,520 142,150
(30,121)
Page 40 72
------
135 500 (537)
$'000 (744) (764)
1,219 1,483
76,288 75,751 45,442 46,124 (30,846) (29,627)
(9)
34
- - - -
201 (591)
$'000 2,243 roads Bridges Pathways Drainage * 1,855 2,956 1,236
(2,602) (2,019) 51,250 53,493 36,677 38,329
(14,573) (15,164) Unsealed
- - (39) -
$'000 (451) (640)
6,698 3,525 3,965 (9,496)
(5,743) 17,223
12,782
655,994 673,217 (12,370) 415,684 423,411
(240,310) (249,806)
Sealed roads Accumulated depreciation at 1 July 2018 years. Property, infrastructure, plant and equipment (cont.) (c) Infrastructure At fair value 1 July 2018 Movements in fair value Initial recognition of assets Contributions Revaluation Disposal Write-off Transfers Movements in accumulated depreciation Depreciation and amortisation Initial recognition of assets Contributions Revaluation Accumulated depreciation of disposals Transfers At fair value 30 June 2019 2019 *Drainage - Initial recognition of assets relates to Bendigo an d Back Creek. It is not anticipated that there will be further significant initial this nature in fut ure 6.1 Notes to the Financial Report for Year Ended 30 June 2019 Greater Bendigo City Council
104 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
6.1 Property, infrastructure, plant and equipment (cont.) Acquisition The purchase method of accounting is used for all acquisitions of assets, being the fair value of assets provided as consideration at the date of acquisition plus any incidental costs attributable to the acquisition. Fair value is the price that would be received to sell an asset (or paid to transfer a liability) in an orderly transaction between market participants at the measurement date. Where assets are constructed by the City costs includes all materials used in construction, direct labour, borrowing costs incurred during construction, and an appropriate share of directly attributable variable and fixed overheads. In accordance with Council's policy, the threshold limits have applied when recognising assets within an applicable asset class and unless otherwise stated are consistent with the prior year.
Depreciation Threshold Asset recognition thresholds and depreciation periods Period Limit $'000 Property land n/a 0 buildings* 20-125 years 10-20 Plant and equipment plant and equipment 1-20 years 2 office equipment, furniture and fittings 1-20 years 2 artwork n/a 0 fountains, statues and monuments 80-100 years 5 Infrastructure sealed roads 2-100 years 5-20 unsealed roads 15-100 years 5-10 pathways 25-50 years 5 bridges 100 years 10 drainage 100 years 5-20 public furniture and fittings 8-25 years 2-5 land improvements 20-80 years 5 landfill 8 years 0 Intangibles landfill airspace 6-10 years 0
Land under roads The City recognises land under roads acquired after July 1 2008 using the fair value method.
Page 41 Annual Report 2018/2019 105 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
6.1 Property, infrastructure, plant and equipment (cont.) Depreciation and amortisation Buildings, land improvements, plant and equipment, infrastructure, and other assets having limited useful lives are systematically depreciated over their useful lives to the City in a manner which reflects consumption of the service potential embodied in those assets. Estimates of remaining useful lives and residual values are made on a regular basis with major asset classes reassessed annually. Depreciation rates and methods are reviewed annually. Where assets have separate identifiable components that are subject to regular replacement, these components are assigned distinct useful lives and residual values and a separate depreciation rate is determined for each component. Road earthworks are not depreciated on the basis that they are assessed as not having a limited useful life. Straight line depreciation is charged based on the residual useful life as determined each year. Depreciation periods used are listed below and are consistent with the prior year unless otherwise stated.
Repairs and maintenance Where the repair relates to the replacement of a component of an asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carrying value of the replaced asset is expensed.
Valuation of Land, Heritage and Non Specialised Buildings Valuation of land, heritage and non specialised buildings were undertaken by Amelia Mitchell (PMAPI), Valuations Advisor at the City of Greater Bendigo and Paul Ferguson (LFAPI), with the next valuation to be completed at 30 June 2021. The valuation of land and buildings is at fair value, being market value based on highest and best use permitted by relevant land planning provisions. Where land use is restricted through existing planning provisions the valuation is reduced to reflect this limitation. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the comprehensive income statement. The next valuation for specialised land is valued at fair value using site values adjusted for englobo (undeveloped and/or unserviced) characteristics, access rights and private interests of other parties and entitlements of infrastructure assets and services. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the comprehensive income statement. Any significant movements in the unobservable inputs for land and land under roads will have a significant impact on the fair value of these assets.
The date of the current valuation is detailed in the following table. Details of the City's land and buildings and information about the fair value hierarchy as at 30 June 2019 are as follows: Level 1 Level 2 Level 3 Date of $000 $000 $000 Valuation Land - 10,685 - Jun-19 Specialised land - - 235,099 Jun-19 Land under roads - - 8,402 Jun-19 Buildings - 7,577 - Jun-19 Buildings - specialised - - 210,529 Jun-19 Buildings - heritage - - 86,998 Jun-19 Total - 18,262 541,028
106 Page 42 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
6.1 Property, infrastructure, plant and equipment (cont.) Valuation of infrastructure and Specialised Buildings Valuation of infrastructure assets and specialised buildings has been determined in accordance with an independent valuation undertaken by Mr Brett Martini, Certified Practicing Engineer. The valuation process for sealed roads, unsealed roads, pathways, bridges and drainage is performed annually whilst public furniture and fittings and land Improvements are completed on a three year cycle. The date of the current valuation is detailed in the following table. The valuation is at fair value based on replacement cost less accumulated depreciation as at the date of valuation.
Details of the Council’s infrastructure and information about the fair value hierarchy as at 30 June 2019 are as follows:
Level 1 Level 2 Level 3 Date of $000 $000 $000 Valuation Sealed roads - - 423,411 Jun-19 Unsealed roads - - 38,329 Jun-19 Pathways - - 93,588 Jun-19 Bridges - - 46,124 Jun-19 Drainage - - 268,780 Jun-19 Public furniture and fittings - - 22,275 Jun-18 Land improvements - - 38,969 Jun-18 Landfill - - 2,404 n/a - - 933,880
Description of significant unobservable inputs into level 3 valuations Specialised land and land under roads is valued using a market based direct comparison technique. Significant unobservable inputs include the extent and impact of restriction of use and the market cost of land per square metre. The extent and impact of restrictions on use varies and results in a reduction to surrounding land values between 10% and 95%. The market value of land varies significantly depending on the location of the land and the current market conditions. Currently land values range between $1 and $800 per square metre.
Specialised buildings are valued using a depreciated replacement cost technique. Significant unobservable inputs include the current replacement cost and remaining useful lives of buildings. Current replacement costs is calculated on a square metre basis and ranges from $125 to $21,000 per square metre. The remaining useful lives of buildings are determined on the basis of the current condition of buildings and vary from 2 years to 120 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of buildings are sensitive to changes in expectations or requirements that could either shorten or extend the useful lives of buildings.
Page 43 Annual Report 2018/2019 107 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
6.1 Property, infrastructure, plant and equipment (cont.) Infrastructure assets are valued based on the depreciated replacement cost. Significant unobservable inputs include the current replacement cost and remaining useful lives of infrastructure. The remaining useful lives of infrastructure assets are determined on the basis of the current condition of the asset and vary from 2 years to 125 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of infrastructure are sensitive to changes in use, expectations or requirements that could either shorten or extend the useful lives of infrastructure assets.
2019 2018 Reconciliation of specialised land $'000 $'000 Land under roads 8,402 7,598 Land 235,099 198,298 Total specialised land 243,501 205,896
108 Page 44 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
6.2 Investments in associates, joint arrangements and subsidiaries (a) Investments in associates Investments in associates accounted for by the equity method are: North Central Goldfields Regional Library Corporation (NCGRLC)
The City is a member of the North Central Goldfields Regional Library Corporation. The City has a 61.18% share of the net assets (61.23% 2018). At 30 June 2019 the City's equity in the corporation was $3,272,300 (30 June 2018 $3,245,434). 2019 2018 $'000 $'000 Fair value of the City's investment in NCGRL 3,273 3,246
The City's share of accumulated surplus/(deficit) The City's share of accumulated surplus at start of year 2,502 2,470 Share of equity adjustment (1) (1) Reported surplus/(deficit) for year 30 27 Transfers (to)/from reserves (13) 6 The City's share of accumulated surplus at end of year 2,518 2,502 The City's share of reserves The City's share of reserves at start of year 689 698 Share of equity adjustment (2) (2) Transfers (to)/from reserves 12 (7) The City's share of reserves at end of year 699 689 Movement in carrying value of specific investment Carrying value of investment at start of year 3,246 3,222 Share of surplus/(deficit) for year 30 27 Share of equity adjustment (3) (3) Carrying value of investment at end of year 3,273 3,246 The City's share of expenditure commitments Operating commitments 218 203 The City's share of expenditure commitments 218 203 The City's share of contingent liabilities and contingent assets - -
Associates are all entities over which the City has significant influence but not control or joint control. Investments in associates are accounted for using the equity method of accounting, after initially being recognised at cost.
Page 45 Annual Report 2018/2019 109 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Note 7 People and relationships 2019 2018 7.1 Council and key management remuneration No. No. (a) Related parties Parent entity Greater Bendigo City Council is the parent entity.
Subsidiaries and Associates Interests in associates are detailed in Note 6.2.
(b) Key management personnel Details of persons holding the position of Councillor or other members of key management personnel at any time during the year are: Councillors Margaret O'Rourke - Mayor Rod Fyffe - Deputy Mayor James Williams Jennifer Alden Matt Emond George Flack Andrea Metcalf Yvonne Wrigglesworth Julie Hoskin (to 21/09/2018) Malcolm Pethybridge (29/10/2018 - 30/06/19) Key management personnel Chief Executive Officer Director - Corporate Performance (Acting role until 19/08/18) Director - Corporate Performance (20/08/2018 - 30/06/2019) Director - Health and Wellbeing Director - Presentation and Assets Director - Strategy and Growth
Total number of Councillors 10 9 Total of Chief Executive Officer and other key management personnel 6 6 Total number of key management personnel 16 15
*The Director - Corporate Performance role was an acting role until 19/08/18 when the new Director started.
110 Page 46 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
7.1 Council and key management remuneration (cont.) 2019 2018 (c) Remuneration of key management personnel $'000 $'000 Total remuneration of key management personnel was as follows: Short-term benefits 1,674 1,523 Long-term benefits 30 - Post-employment benefits 147 158 Termination benefits - 6 Total 1,851 1,687
The numbers of key management personnel whose total remuneration from Council and any related entities, fall within the following bands: 2019 2018 No. No. $0,000 - $9,999 1 - $20,000 - $29,999 1 1 $30,000 - $39,999 7 7 $100,000 - $109,999 1 1 $120,000 - $129,999 - 1 $130,000 - $139,999 - 1 $160,000 - $169,999 1 - $200,000 - $209,999 1 - $220,000 - $229,999 - 1 $230,000 - $239,999 2 1 $240,000 - $249,999 - 1 $250,000 - $259,999 1 - $340,000 - $349,999 - 1 $350,000 - $359,999 1 - 16 15
*The Director - Corporate Performance role was an acting role until 19/08/18 when the new Director started. The total remuneration of the key management personnel in this acting role and the flow on from this is included in the above.
Page 47 Annual Report 2018/2019 111 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
7.1 Council and key management remuneration (cont.) 2019 2018 (d) Senior officer remuneration No. No. A senior officer is an officer of Council, other than key management personnel, who: a) has management responsibilities and reports directly to the Chief Executive; or b) whose total annual remuneration exceeds $148,000 (2018: $145,000)
The number of senior officers are shown below in their relevant income bands: Income range: < $148,000 5 2 $148,001 - $149,999 2 1 $150,000 - $159,999 8 10 $160,000 - $169,999 5 4 $170,000 - $179,999 2 2 22 19
*The increase in number of Senior Officers is due to a vacant role with a new appointment during the year, which results in two personnel being recorded for this position during the year.
2019 2018 $'000 $'000 Total remuneration for the reporting year for senior officers included above, amounted to 3,279 2,826
7.2 Related party disclosure (a) Transactions with related parties During the period the City entered into the following transactions with related parties.
Income Financial services provided to NCGRLC 76 76 Rent and outgoings received from NCGRLC for the Bendigo Library headquarters 34 33 Recruitment costs - 6 110 115 Expenses Contribution to NCGRLC 3,063 2,996 Reimbursement for running the Bendigo Regional Archive Centre (BRAC), paid to NCGRLC 100 84 Room hire / other expenses, paid to NCGRLC 18 32 3,181 3,112
112 Page 48 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
7.2 Related party disclosure (cont.) (b) Outstanding balances with related parties There was no material balances outstanding at the end of the reporting period in relation to transactions with related parties.
(c) Loans to/from related parties There are no loans in existence at balance date which have been made, guaranteed or secured by the City to a related party.
(d) Commitments to/from related parties The aggregate amount of commitments in existence at balance date that have been made, guaranteed or secured by the City to a related party are as follows:
The City has an agreement with the North Central Goldfields Regional Library Corporation to provide accounting and financial services to 30 June 2019 for which a fee is paid. The agreement has an option to extend until 30 June 2020, and this extension has been taken up. The City also has a 10 year lease agreement for buildings with the Corporation which commenced on 1 July 2015, for which rental is charged.
Note 8 Managing uncertainties
8.1 Contingent assets and liabilities Contingent assets and contingent liabilities are not recognised in the Balance Sheet, but are disclosed and if quantifiable, are measured at nominal value.
(a) Contingent assets Construction of infrastructure assets by developers in the course of creating new subdivisions results in the infrastructure assets being vested in the City when the City issues a statement of compliance. These assets are bought to account as revenue and capitalised. At reporting date, developers had commenced construction of assets that will eventually be transferred to the City contingent upon the City issuing a statement of compliance.
Operating lease receivables The City has entered into commercial property leases on some of it's properties, consisting of surplus freehold office complexes and residential properties bordering council owned land used for recreation purposes. These properties held under operating leases have remaining non-cancellable lease terms of between 1 and 10 years. All leases include a CPI based revision of the rental charge annually.
Future minimum rentals receivable under non-cancellable operating leases are as follows:
2019 2018 $'000 $'000 Not later than one year 1,398 1,109 Later than one year and not later than five years 3,794 1,226 Later than five years 596 939 5,788 3,274
Page 49 Annual Report 2018/2019 113 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
8.1 Contingent assets and liabilities (cont.) (b) Contingent liabilities (i) The City has obligations under a defined benefit superannuation scheme that may result in the need to make additional contributions to the scheme, matters relating to this potential obligation are outlined in Note 9.3. As a result of the volatility in financial markets the likelihood of making such contributions in future periods exists.
(ii) The City has confirmed the presence of ten past and one current landfill sites that may require some form of rehabilitation or remediation works. The Eaglehawk, White Hills and Wolstencroft sites have had a rehabilitation plan developed. This has allowed the City to include an accurate provision within the financial statements for each of the three sites at the 30 June 2019. The remainder of the former landfill sites that have been identified are considered a low risk and are unlikely to require any further rehabilitation.
(iii) In February 2019, Council provided in principle support to sell the Lyttleton Terrace site for the purpose of the Bendigo GovHub, a new building that will house both Council staff and other government entities as tenants. In future years, this will result in an operating lease asset. As at 30 June 2019, there are no signed rental or tenancy agreements in place.
(c) Guarantees for loans to other entities The amount disclosed for financial guarantee in this note is the nominal amount of the underlying loan that is guaranteed by the City, not the fair value of the financial guarantee. The City maintains representation on Bendigo Stadium Ltd board and finance committee as part of arrangements related to the loan guarantee provided.
Name of Organisation Current Council Loan Date Guarantee Guarantee Financial Approved Guarantee Amount Exposure Institution by Council Expires Bendigo Stadium Ltd $13,819,898 $10,170,747 Bendigo 4/05/2016 1/05/2027 Bank 8.2 Change in accounting standards The following new AAS's have been issued that are not mandatory for the 30 June 2019 reporting period. The City has assessed these pending standards and has identified the following potential impacts will flow from the application of these standards in future reporting periods.
Revenue from contracts with customers (AASB 15) (applies 2019/2020 for LG sector) The standard shifts the focus from the transaction-level to a contract-based approach. Recognition is determined based on what the customer expects to be entitled to (rights and obligations), while measurement encompasses estimation by the entity of the amount expected to be entitled for performing under the contract. The full impact of this standard is not known however it is most likely to impact where contracts extend over time, where there are rights and obligations that may vary the timing or amount of the consideration, or where there are multiple performance elements. This has the potential to impact on the recognition of certain grant income.
114 Page 50 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
8.2 Change in accounting standards (cont.) Amendments to Australian Accounting Standards – Deferral of AASB 15 for Not-for-Profit Entities (AASB 2016-7) (applies 2019/20) This Standard defers the mandatory effective date of AASB 15 for not-for-profit entities from 1 January 2018 to 1 January 2019.
Leases (AASB 16) (applies 2019/20) The classification of leases as either finance leases or operating leases is eliminated for lessees. Leases will be recognised in the Balance Sheet by capitalising the present value of the minimum lease payments and showing a ‘right-of-use’ asset, while future lease payments will be recognised as a financial liability. The nature of the expense recognised in the profit or loss will change. Rather than being shown as rent, or as leasing costs, it will be recognised as depreciation on the ‘right-of-use’ asset, and an interest charge on the lease liability. The interest charge will be calculated using the effective interest method, which will result in a gradual reduction of interest expense over the lease term.
Council has elected to adopt the modified retrospective approach to the transition to the new lease standard. This will mean that only existing operating leases for non low value assets, with remaining terms greater than 12 months, will be recognised on transition (1 July 2019). Based on our current lease commitments and an assumption of a continuation of the current leasing arrangements Council expects that the transition to the new standard will see the initial recognition of $2.45 million in lease related assets and an equivalent liability.
Income of Not-for-Profit Entities (AASB 1058) (applies 2019/20) This standard is expected to apply to certain transactions currently accounted for under AASB 1004 Contributions and establishes revenue recognition principles for transactions where the consideration to acquire an asset is significantly less than fair value to enable to not-for-profit entity to further its objectives.
8.3 Financial instruments (a) Objectives and policies The City's principal financial instruments comprise cash assets, term deposits, receivables (excluding statutory receivables), payables (excluding statutory payables) and bank borrowings. Details of the significant accounting policies and methods adopted, including: the criteria for recognition; the basis of measurement, and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument are disclosed in the Notes to these financial statements. Risk management is carried out by senior management under policies approved by the City. These policies (e.g. Borrowings and Investment policies) include identification and analysis of the risk exposure to the City and appropriate procedures, controls and risk minimisation.
(b) Market risk Market risk is the risk that the fair value or future cash flows of the City financial instruments will fluctuate because of changes in market prices. The City's exposure to market risk is primarily through interest rate risk with only insignificant exposure to other price risks and no exposure to foreign currency risk.
Page 51 Annual Report 2018/2019 115 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
8.3 Financial instruments (cont.) Interest rate risk Interest rate risk refers to the risk that the value of a financial instrument or cash flows associated with the instrument will fluctuate due to changes in market interest rates. The City's interest rate liability risk arises primarily from long term loans and borrowings at fixed rates which exposes the City to fair value interest rate risk. The City does not hold any interest bearing financial instruments that are measured at fair value, and therefore has no exposure to fair value interest rate risk. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The City has minimal exposure to cash flow interest rate risk through its cash and deposits that are at floating rates.
Investment of surplus funds is made with approved financial institutions under the Local Government Act 1989 . The City manages interest rate risk by adopting an investment policy that ensures: - diversification of investment product; - monitoring of return on investment; and - benchmarking of returns and comparison with budget.
There has been no significant change in the City's exposure, or its objectives, policies and processes for managing interest rate risk or the methods used to measure this risk from the previous reporting period.
Interest rate movements have not been sufficiently significant during the year to have an impact on the City's year end result.
(c) Credit risk Credit risk is the risk that a contracting entity will not complete its obligations under a financial instrument and cause the City to make a financial loss. The City has exposure to credit risk on some financial assets included in the balance sheet. To help manage this risk: - the City has a policy for establishing credit limits for the entities the City deals with; - the City may require collateral where appropriate; and - the City only invest surplus funds with financial institutions which have a recognised credit rating specified in the City's investment policy.
Receivables consist of a large number of customers, spread across the ratepayer, business and government sectors. Credit risk associated with the City's financial assets is minimal because the main debtor is secured by a charge over the rateable property.
There are no material financial assets which are individually determined to be impaired. The City may also be subject to credit risk for transactions which are not included in the balance sheet, such as when the City provide a guarantee for another party. Details of contingent liabilities are disclosed in Note 8.1(c).
The maximum exposure to credit risk at the reporting date to recognised financial assets is the carrying amount, net of any provisions for impairment of those assets, as disclosed in the balance sheet and notes to the financial statements. The City does not hold any collateral.
116 Page 52 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
8.3 Financial instruments (cont.) (d) Liquidity risk Liquidity risk includes the risk that, as a result of the City's operational liquidity requirements it will not have sufficient funds to settle a transaction when required or will be forced to sell a financial asset at below value or may be unable to settle or recover a financial asset. To help reduce these risks the City: - adheres to budget principles which target minimum and average level of cash and cash equivalents to be maintained; - have readily accessible standby facilities and other funding arrangements in place; - have a liquidity portfolio structure that requires surplus funds to be invested within various bands of liquid instruments; - monitor budget to actual performance on a regular basis; and - set limits on borrowings relating to the percentage of loans to rate revenue and percentage of loan principal repayments to rate revenue.
The City's maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed on the face of the balance sheet and the amounts related to financial guarantees disclosed in Note 8.1(c), and is deemed insignificant based on prior periods' data and current assessment of risk.
There has been no significant change in the City's exposure, or its objectives, policies and processes for managing liquidity risk or the methods used to measure this risk from the previous reporting period.
With the exception of borrowings, all financial liabilities are expected to be settled within normal terms of trade. Details of the maturity profile for borrowings are disclosed at Note 5.4.
Unless otherwise stated, the carrying amounts of financial instruments reflect their fair value.
(e) Sensitivity disclosure analysis Taking into account past performance, future expectations, economic forecasts, and management's knowledge and experience of the financial markets, the City believes the following movements are 'reasonably possible' over the next 12 months: - A parallel shift of + 1% and -1% in market interest rates (AUD) from year-end rates of 2.07%. These movements will not have a material impact on the valuation of the City's financial assets and liabilities, nor will they have a material impact on the results of the City's operations.
Page 53 Annual Report 2018/2019 117 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
8.4 Fair value measurement Fair value hierarchy The City's financial assets and liabilities are not valued in accordance with the fair value hierarchy. The City's financial assets and liabilities are measured at amortised cost. The City measures certain assets and liabilities at fair value where required or permitted by Australian Accounting Standards. AASB 13 Fair value measurement, aims to improve consistency and reduce complexity by providing a definition of fair value and a single source of fair value measurement and disclosure requirements for use across Australian Accounting Standards. AASB 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value under AASB 13 is an exit price regardless of whether that price is directly observable or estimated using another valuation technique. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within a fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directlyLevel 3 or— indirectlyValuation observable; techniques andfor which the lowest level input that is significant to the fair value measurement is unobservable. For the purpose of fair value disclosures, the City has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above. In addition, the City determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period.
Revaluation Subsequent to the initial recognition of assets, non-current physical assets, other than plant and equipment, are measured at their fair value, being the price that would be received to sell an asset (or paid to transfer a liability) in an orderly transaction between market participants at the measurement date. At balance date, the City reviewed the carrying value of the individual classes of assets measured at fair value to ensure that each asset materially approximated its fair value. Where the carrying value materially differed from the fair value at balance date, the class of asset was revalued. Fair value valuations are determined in accordance with a valuation hierarchy. Changes to the valuation hierarchy will only occur if an external change in the restrictions or limitations of use of an asset result in changes to the permissible or practical highest and best use of the asset. In addition, the City undertakes a formal revaluation of land, buildings, and infrastructure assets on a regular basis ranging from 1 to 5 years. The valuation is performed either by experienced the City officers or independent experts.
Where the assets are revalued, the revaluation increments are credited directly to the asset revaluation reserve except to the extent that an increment reverses a prior year decrement for that class of asset that had been recognised as an expense in which case the increment is recognised as revenue up to the amount of the expense. Revaluation decrements are recognised as an expense except where prior increments are included in the asset revaluation reserve for that class of asset in which case the decrement is taken to the reserve to the extent of the remaining increments. Within the same class of assets, revaluation increments and decrements within the year are offset.
118 Page 54 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
8.4 Fair value measurement (cont.) Impairment of assets At each reporting date, the City reviews the carrying value of its assets to determine whether there is any indication that these assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset's fair value less costs of disposal and value in use, is compared to the assets carrying value. Any excess of the assets carrying value over its recoverable amount is expensed to the comprehensive income statement, unless the asset is carried at the revalued amount in which case, the impairment loss is recognised directly against the revaluation surplus in respect of the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset.
8.5 Events occurring after balance date No matters have occurred after balance date that require disclosure in the financial report.
Page 55 Annual Report 2018/2019 119 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
Note 9 Other matters 9.1 Reserves Balance at Balance at beginning of Increment/ end of reporting period (decrement) reporting period (a) Asset revaluation reserves $'000 $'000 $'000
2019 Property Land 136,226 34,351 170,577 Buildings 109,537 10,945 120,482 Plant and equipment 1,541 - 1,541 Library resources 820 - 820 Artwork 47,307 - 47,307 295,431 45,296 340,727 Infrastructure Roads, bridges and pathways 366,864 10,599 377,463 Drainage 62,248 9,129 71,377 Public furniture and fittings, statues and monuments 9,392 7 9,399 Land improvements 18,189 - 18,189 456,693 19,735 476,428 Total asset revaluation reserves 752,124 65,031 817,155
2018 Property Land 136,226 - 136,226 Buildings 109,537 - 109,537 Plant and equipment 1,541 - 1,541 Library resources 820 - 820 Artwork 47,307 - 47,307 295,431 - 295,431 Infrastructure Roads, bridges and pathways 362,822 4,042 366,864 Drainage 58,844 3,404 62,248 Public furniture and fittings, statues and monuments 11,521 (2,129) 9,392 Land improvements 11,003 7,186 18,189 444,190 12,503 456,693 Total asset revaluation reserves 739,621 12,503 752,124
The asset revaluation reserve is used to record the increased (net) value of Council's assets over time.
120 Page 56 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
9.1 Reserves (cont.) Balance at Transfer from Transfer to Balance at beginning of accumulated accumulated end of reporting period surplus surplus reporting period (b) Other reserves $'000 $'000 $'000 $'000
2019 Open Space 3,790 755 (322) 4,223 Development Contributions 4,329 519 (570) 4,278 Waste Management 5,962 3,814 (1,034) 8,742 Land and Buildings 1,172 352 (1,347) 177 Car Parking 661 - - 661 Defined Benefits 3,000 - - 3,000 Long Service Leave 4,096 - - 4,096 Unexpended Grants and Donations 10,301 12,334 (10,301) 12,334 Total Other reserves 33,311 17,774 (13,574) 37,511
2018 Open Space 3,140 813 (163) 3,790 Development Contributions 3,900 620 (191) 4,329 Waste Management 5,364 1,330 (732) 5,962 Land and Buildings 1,124 213 (165) 1,172 Car Parking 661 - - 661 Defined Benefits 2,600 400 - 3,000 Long Service Leave 3,896 200 - 4,096 Unexpended Grants and Donations 13,011 9,973 (12,683) 10,301 Total Other reserves 33,696 13,549 (13,934) 33,311
Open Space - Statutory developer contribution funds to be used for future recreation facility additions or improvements. Development Contributions - Statutory developer contribution funds for future drainage, road, fencing and tree planting. Waste Management - This reserve was established to make some provision for a replacement waste treatment facility when the Eaglehawk Landfill is exhausted. Car Parking - This reserve was established for the provision of an additional car parking facility in the Central Business District of Bendigo. Defined Benefits - This reserve is used to assist with the funding of any call that may be made on Council as a result of shortfall in the Local Authorities Superannuation Fund Defined Benefits Plan. Long Service Leave - This reserve was established after changes to the Local Government (Long Service Leave) Regulations 2002 came into effect, removing requirement to maintain a separate investment. Council agreed to create a reserve to acknowledge the liability and ensure funds are available when required. Unexpended Grants and Donations - This reserve is used to set aside grant and donation monies in relation to specific projects received in one financial year that will not be expended until a later financial year. Funds in this account are predominantly not discretionary.
Page 57 Annual Report 2018/2019 121 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
9.2 Reconciliation of cash flows from operating activities to surplus/(deficit) 2019 2018 $'000 $'000 Surplus/(deficit) for the year 62,269 30,666 Depreciation / amortisation 37,866 36,110 (Profit) / loss on disposal of property, infrastructure, plant and equipment 7,174 6,770 Contributions - non monetary assets (18,047) (13,087) Initial recognition of assets (26,258) - Share of net (profits) / losses of associates accounted for using the equity method (27) (24) Financing costs (other) 318 171
Change in assets and liabilities: (Increase) / decrease in trade and other receivables (2,959) 7,389 (Increase) / decrease in other assets 291 (185) (Increase) / decrease in intangible assets 424 1,046 (Increase) / decrease in inventory 14 31 Increase / (decrease) in trade and other payables (2,340) (1,523) Increase / (decrease) in provisions (1,146) (1,588) Net cash provided by/(used in) operating activities 57,579 65,776
9.3 Superannuation The City makes all of its employer superannuation contributions in respect of its employees to the Local Authorities Superannuation Fund (the Fund). This Fund has two categories of membership, accumulation and defined benefit, each of which is funded differently. Obligations for contributions to the Fund are recognised as an expense in Comprehensive Operating Statement when they are made or due. Accumulation The Fund's accumulation categories, Vision MySuper/Vision Super Saver, receives both employer and employee contributions on a progressive basis. Employer contributions are normally based on a fixed percentage of employee earnings (for the year ended 30 June 2019, this was 9.5% as required under Superannuation Guarantee (SG) legislation). Defined Benefit The City does not use defined benefit accounting for its defined benefit obligations under the Fund's Defined Benefit category. This is because the Fund's Defined Benefit category is a pooled multi-employer sponsored plan.
There is no proportional split of the defined benefit liabilities, assets or costs between the participating employers as the defined benefit obligation is a floating obligation between the participating employers and the only time that the aggregate obligation is allocated to specific employers is when a call is made. As a result, the level of participation of the City in the Fund cannot be measured as a percentage compared with other participating employers. Therefore, the Fund Actuary is unable to allocate benefit liabilities, assets and costs between employers for the purposes of AASB 119.
122 Page 58 FINANCIAL STATEMENTS 2018/2019
Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
9.3 Superannuation (cont.) Funding arrangements The City makes employer contributions to the Defined Benefit category of the Fund at rates determined by the Trustee on the advice of the Fund Actuary. As at 30 June 2019, an interim actuarial investigation was held as the Fund provides lifetime pensions in the Defined Benefit category. The vested benefit index (VBI) of the Defined Benefit category of which the City is a contributing employer was 106.0%. The financial assumptions used to calculate the VBIs were: Net investment returns 6.0% pa Salary information 3.5% pa Price inflation (CPI) 2.0% pa. Vision Super has advised that the estimated VBI at 30 June 2019 was 107.1%. The VBI is used as the primary funding indicator. Because the VBI was above 100%, the 30 June 2018 interim actuarial investigation determined the Defined Benefit category was in a satisfactory financial position and that no change was necessary to the Defined Benefit category’s funding arrangements from prior years.
Employer contributions Regular contributions On the basis of the results of the 2018 interim actuarial investigation conducted by the Fund Actuary, the City makes employer contributions to the Fund’s Defined Benefit category at rates determined by the Fund’s Trustee. For the year ended 30 June 2019, this rate was 9.5% of members' salaries (9.5% in 2017/2018). This rate will increase in line with any increases in the SG contribution rate. In addition, the City reimburses the Fund to cover the excess of the benefits paid as a consequence of retrenchment above the funded resignation or retirement benefit. Funding calls If the Defined Benefit category is in an unsatisfactory financial position at an actuarial investigation or the Defined Benefit category‘s VBI is below its shortfall limit at any time other than the date of the actuarial investigation, the Defined Benefit category has a shortfall for the purposes of SPS 160 and the Fund is required to put a plan in place so that the shortfall is fully funded within three years of the shortfall occurring. The Fund monitors its VBI on a quarterly basis and the Fund has set its shortfall limit at 97%. In the event that the Fund Actuary determines that there is a shortfall based on the above requirement, the Fund’s participating employers (including the City) are required to make an employer contribution to cover the shortfall. Using the agreed methodology, the shortfall amount is apportioned between the participating employers based on the pre-1 July 1993 and post-30 June 1993 service liabilities of the Fund’s Defined Benefit category, together with the employer’s payroll at 30 June 1993 and at the date the shortfall has been calculated.
Due to the nature of the contractual obligations between the participating employers and the Fund, and that the Fund includes lifetime pensioners and their reversionary beneficiaries, it is unlikely that the Fund will be wound up.
If there is a surplus in the Fund, the surplus cannot be returned to the participating employers. In the event that a participating employer is wound-up, the defined benefit obligations of that employer will be transferred to that employer’s successor.
Page 59 Annual Report 2018/2019 123 Notes to the Financial Report for the Year Ended 30 June 2019 Greater Bendigo City Council
9.3 Superannuation (cont.) The 2018 interim actuarial investigation surplus amounts An actuarial investigation is conducted annually for the Defined Benefit category of which the City is a contributing employer. Generally, a full actuarial investigation conducted every three years and interim actuarial investigations are conducted for each intervening year. An interim investigation was conducted as at 30 June 2018 and a full actuarial investigation was conducted as at 30 June 2017. The Fund’s actuarial investigations identified the following for the Defined Benefit category of which the City is a contributing employer: 2018 2017 $m $m A VBI surplus 131.9 69.8 A total service liability surplus 218.3 193.5 A discounted accrued benefits surplus 249.1 228.8
The VBI surplus means that the market value of the fund’s assets supporting the defined benefit obligations exceed the vested benefits that the defined benefit members would have been entitled to if they had all exited on 30 June 2018. The total service liability surplus means that the current value of the assets in the Fund's Defined Benefit category plus expected future contributions exceeds the value of expected future benefits and expenses as at 30 June 2018. The discounted accrued benefit surplus means that the current value of the assets in the Fund's Defined Benefit category exceeds the value of benefits payable in the future but accrued in respect of service to 30 June 2018. The City was notified of the 30 June 2018 VBI during August 2018 (2017: August 2017).
The 2019 interim actuarial investigation An interim actuarial investigation is being conducted for the Fund’s position as at 30 June 2019 as the Fund provides lifetime pension sin the Defined Benefit category. It is anticipated that this actuarial investigation will be completed by October 2019.
124 Page 60 FINANCIAL STATEMENTS 2018/2019
Greater Bendigo City Council Performance Statement For the Year Ended 30 June 2019
Annual Report 2018/2019 125 Greater Bendigo City Council PERFORMANCE STATEMENT Description of Municipality
The City of Greater Bendigo is located in the geographic centre of Victoria about 90 minute drive north of Melbourne. Greater Bendigo has an estimated population of 116,000 at 30 June 2019 and covers approximately 3,000 square kilometres of the central Victorian landscape, including smaller towns and villages such as Heathcote, Axedale, Huntly, Marong, Elmore, Goornong, Neilborough, Sebastian, Woodvale, Raywood, Mia Mia and Redesdale.
The resident population of Greater Bendigo at 30 June 2018 is estimated at 116,045, which represents an average annual growth rate of 1.7% or 1,954 people. The service age structure of Greater Bendigo shows different populations at their different life stages. Looking at age structure this way can better inform the level of demand on specific age based services as well as specific housing needs. At the 2016 Census the age structure shows that overall 19.2% of the population was aged between 0 and 15 and 17.8% of residents were over the age of 65. Compared to regional victoria, Greater Bendigo has a higher proportion of people in the younger age groups and lower proportion of those 65 and over (18.2% and 20.4% respectively).
Additional demographic information is contained earlier in the annual report.
126 Page 2 FINANCIAL STATEMENTS 2018/2019
Greater Bendigo City Council PERFORMANCE STATEMENT Sustainable Capacity Indicators Results Results Results Results Indicator /measure 2016 2017 2018 2019 Material Variations Population Expenses per head of municipal population $1,559 $1,509 $1,551 $1,606 [Total expenses / Municipal population] Infrastructure per head of municipal population $10,488 $10,862 $11,140 $11,573 [Value of infrastructure / Municipal population] Population density per length of road 34.99 35.89 36.46 37.10 [Municipal population / Kilometres of local roads] Own-source revenue $1,224 $989 $1,286 $1,359 Own-source revenue per head of municipal population [Own-source revenue / Municipal population]
Recurrent grants Recurrent grants per head of municipal population $178 $309 $243 $222 [Recurrent grants / Municipal population]
Disadvantage Relative Socio-Economic Disadvantage 4 444 [Index of Relative Socio-Economic Disadvantage by decile]
Definitions "adjusted underlying revenue" means total income other than: (a) non-recurrent grants used to fund capital expenditure; and (b) non-monetary asset contributions; and (c) contributions to fund capital expenditure from sources other than those referred to above “infrastructure” means non-current property, plant and equipment excluding land "local road" means a sealed or unsealed road for which the council is the responsible road authority under the Road Management Act 2004 "own-source revenue" means adjusted underlying revenue other than revenue that is not under the control of council (including government grants) "relative socio-economic disadvantage", in relation to a municipality, means the relative socio-economic disadvantage, expressed as a decile for the relevant financial year, of the area in which the municipality is located according to the Index of Relative Socio-Economic Disadvantage
Page 3 Annual Report 2018/2019 127 Greater Bendigo City Council PERFORMANCE STATEMENT Service Performance Indicators Results Results Results Results Service/indicator /measure 2016 2017 2018 2019 Material Variations Aquatic Facilities The figure for visits to aquatic facilities has Utilisation significantly increased due to changes in Utilisation of aquatic facilities 1.68 1.72 1.60 4.23 service including the opening of a new indoor aquatic and leisure centre in late October 2018 along with changes to an [Number of visits to aquatic facilities / Municipal population] existing indoor aquatic and leisure centre which transferred from a leased facility to a contract managed facility in April 2019. Animal Management An increase in owners declaring their dogs Health and safety as dangerous reduced the number of prosecutions needed. Animal management prosecutions 5 784 [Number of successful animal management prosecutions] Food Safety Health and safety
Critical and major non-compliance outcome notifications 93.55% 74.66% 87.12% 80.88%
[Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises] x100 Governance Satisfaction Satisfaction with council decisions 51 52 54 57 [Community satisfaction rating out of 100 with how council has performed in making decisions in the interest of the community] Libraries Participation Active library members 15.67% 14.82% 14.07% 12.91% [Number of active library members / Municipal population] x100
128 Page 4 FINANCIAL STATEMENTS 2018/2019
Greater Bendigo City Council PERFORMANCE STATEMENT Service Performance Indicators (cont.) Results Results Results Results Service/indicator /measure 2016 2017 2018 2019 Material Variations Maternal and Child Health (MCH) Participation Participation in the MCH service [Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH 77.40% 76.65% 77.85% 78.45% service] x100 Participation Participation in the MCH service by Aboriginal children 74.74% 78.56% 80.20% 78.47%
[Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100 Roads Satisfaction Satisfaction with sealed local roads 56 59 57 60
[Community satisfaction rating out of 100 with how council has performed on the condition of sealed local roads]
Statutory Planning Decision making Council planning decisions upheld at VCAT 83.33% 62.50% 71.43% 58.33%
[Number of VCAT decisions that did not set aside council's decision in relation to a planning application / Number of VCAT decisions in relation to planning applications] x100
Waste Collection The second full year of the education Waste diversion program ran by the City staff has been Kerbside collection waste diverted from landfill 28.65% 45.59% 46.84% 58.00% completed, resulting in an increase in diversion from landfill for all waste streams. [Weight of recyclables and green organics collected from kerbside bins / Weight of garbage, recyclables and green organics collected from kerbside bins] x100
Definitions "active library member" means a member of a library who has borrowed from the library "annual report" means an annual report prepared by a council under sections 131, 132 and 133 of the Act “class 1 food premises” means food premises, within the meaning of the Food Act 1984, that have been declared as class 1 food premises under section 19C of that Act “class 2 food premises” means food premises, within the meaning of the Food Act 1984 , that have been declared as class 2 food premises under section 19C of that Act "critical non-compliance outcome notification" means a notification received by council under section 19N(3) or (4) of the Food Act 1984 , or advice given to council by an authorized officer under that Act, of a deficiency that poses an immediate serious threat to public health "local road" means a sealed or unsealed road for which the council is the responsible road authority under the Road Management Act 2004 "major non-compliance outcome notification" means a notification received by a council under section 19N(3) or (4) of the Food Act 1984, or advice given to council by an authorized officer under that Act, of a deficiency that does not pose an immediate serious threat to public health but may do so if no remedial action is taken "MCH" means the Maternal and Child Health Service provided by a council to support the health and development of children within the municipality from birth until school age"population" means the resident population estimated by council
Page 5 Annual Report 2018/2019 129 Material Variations At the end of 2018/2019 cash balance was $5M higher than 2017/2018, mainly due to the timing of grant funding received. In future years, Council plans to utilise cash holdings to reduce borrowings, reducing the working capital ratio for the forecasted periods. Council plans to utilise cash holdings reduce borrowings, with an $11M interest only repayment due. This will reduce unrestricted cash over the forecasted periods. 2023 Forecasts 2020 2021 2022 Page 6 2016 2017 2018 2019 7.67% 8.79% 8.86% 14.04% 9.16% 9.69% 10.05% 10.42% $1,469 $1,636 $1,678 $1,759 $1,806 $1,805 $1,805 $1,841 $2,809 $2,908 $3,039 $3,158 $3,351 $3,269 $3,247 $3,308 84.91% 64.24% 81.31% 103.54% 19.15% 14.68% 7.16% 13.14% Results Results Results Results 251.69% 236.56% 201.52% 244.18% 145.69% 112.80% 124.78% 126.01% measure / indicator Dimension/ Efficiency Revenue level Average residential rate per property assessment [Residential rate revenue / Number of residential property assessments] Greater Bendigo City Council PERFORMANCE STATEMENT Financial Performance Indicators Expenditure level Expenses per property assessment [Total expenses / Number of property assessments] Workforce turnover Resignations and terminations compared to average staff [Number of permanent staff resignations and terminations / Average number of permanent staff for the financial year] x100 Liquidity Working capital Current assets compared to current liabilities [Current assets / Current liabilities] x100 Unrestricted cash Unrestricted cash compared to current liabilities [Unrestricted cash / Current liabilities] x100
130 FINANCIAL STATEMENTS 2018/2019 Material Variations In 2018/2019 depreciation increased due to the proir An improvement in the adjusted underlying surplus for 2018/2019 is due to the improved operating surplus with key drivers including additional grant funding received; increased level of user fees revenue; and interest earned. The long term financial plan forecasts a gradual improvement in the underlying result. Also, significant building projects (including a new leisure centre and stadium) infrastructure were capitalised in the year. The level of spend on renewal in completion of projects. period change in depreciation methodology for buildings. works in 2018/2019 was also slightly lower due to delays 2023 Forecasts 2020 2021 2022 Page 7 2016 2017 2018 2019 3.09% 3.52% 5.37% 5.33% 5.90% 5.92% 14.41% 6.28% -5.40% -12.44% -0.39% 0.38% -6.62% -2.34% -2.15% -1.16% 77.09% 94.37% 87.42% 78.64%35.54% 73.08% 47.56% 89.24% 42.34% 90.50% 39.00% 91.78% 37.78%33.26% 33.78% 53.61% 26.04% 36.42% 24.10% 33.28% 32.43% 22.25% 22.48% 20.56% Results Results Results Results measure / indicator Dimension/ Obligations Asset renewal Asset renewal compared to depreciation [Asset renewal expense / Asset depreciation] x100 Loans and borrowings Loans and borrowings compared to rates [Interest bearing loans and borrowings / Rate revenue] x100 Loans and borrowings repayments compared to rates [Interest and principal repayments on interest bearing loans and borrowings / Rate revenue] x100 Indebtedness Non-current liabilities compared to own source revenue [Non-current liabilities / Own source revenue] x100 Greater Bendigo City Council Operating position Adjusted underlying result Adjusted underlying surplus (or deficit) PERFORMANCE STATEMENT Financial Performance Indicators (cont.) [Adjusted underlying surplus (deficit)/ Adjusted revenue] x100
Annual Report 2018/2019 131 Material Variations 2023 Forecasts 2020 2021 2022 Page 8 2016 2017 2018 2019 0.54% 0.52% 0.54% 0.54% 0.54% 0.54% 0.54% 0.55% 65.67% 70.77% 62.93% 62.63% 66.83% 66.84% 67.14% 67.44% Results Results Results Results measure / indicator Dimension/ Financial Performance Indicators (cont.) Stability Rates concentration Rates compared to adjusted underlying revenue [Rate revenue / Adjusted underlying revenue] x100 Rates effort Rates compared to property values [Rate revenue / Capital improved value of rateable properties in the municipality] x100 Greater Bendigo City Council PERFORMANCE STATEMENT Definitions "adjusted underlying revenue" means total income other than: (a) non-recurrent grants used to fund capital expenditure; and (b) non-monetary asset contributions; and (c) contributions to fund capital expenditure from sources oth er than those referred above "adjusted underlying surplus (or deficit)" means adjusted under lying revenue less total expenditure "asset renewal expenditure" means expenditure on an existing as set or replacing asset that returns the service capability of to its original “current assets” has the same meaning as in AAS "current liabilities" has the same meaning as in AAS “non-current assets” means all assets other than current "non-current liabilities" means all liabilities other than curr ent “non-recurrent grant” means a grant obtained on the condition t hat it be expended in specified manner and is not expected to received again during period covered by council's Str ategic Reso urce Plan "own-source revenue" means adjusted underlying revenue other th an that is not under the control of council (including government grants “rate revenue” means revenue from general rates, municipal char ges, service rates and charges "recurrent grant "means a other than non-recurrent gran t "residential rates" means revenue from general rates, municipal charges, service rates and charges levied on residenti al properties "restricted cash" means cash and equivalents, within the m eaning of AAS, that are not available for use other than fo r a purpose which it is restricted, includes to be used fu nd capital works expenditure from previous financial year "unrestricted cash" means all cash and equivalents other t han restricted cash.
132 FINANCIAL STATEMENTS 2018/2019
Greater Bendigo City Council PERFORMANCE STATEMENT Other Information
1. Basis of Preparation
Council is required to prepare and include a performance statement within its annual report. The performance statement includes the results of the prescribed sustainable capacity, service performance and financial performance indicators and measures together with a description of the municipal district and an explanation of material variations in the results. This statement has been prepared to meet the requirements of the Local Government Act 1989 and Local Government (Planning and Reporting) Regulations 2014.
Where applicable the results in the performance statement have been prepared on an accounting basis consistent with those reported in the Financial Statements. The other results are based on information drawn from council information systems or from third parties (e.g. Australian Bureau of Statistics).
The performance statement presents the actual results for the current year. For the prescribed financial performance indicators and measures, the results are as forecast by the council’s strategic resource plan. The Local Government (Planning and Reporting) Regulations 2014 requires explanation of any material variations in the results contained in the performance statement. Council has adopted materiality thresholds relevant to each indicator and measure and explanations have not been provided for variations below the materiality thresholds unless the variance is considered to be material because of its nature.
The forecast figures included in the performance statement are those adopted on June 20, 2018 by council in its strategic resource plan, which forms part of the council plan. It should be noted that the exact method of calculation for certain ratios (e.g. adjusted underlying result) is different within the strategic resource plan. The strategic resource plan includes estimates based on key assumptions about the future that were relevant at the time of adoption and aimed at achieving sustainability over the long term. Detailed information on the actual financial results is contained in the General Purpose Financial Statements. The strategic resource plan can be obtained by contacting council.
Page 9 Annual Report 2018/2019 133 134 FINANCIAL STATEMENTS 2018/2019
Independent Auditor’s Report To the Councillors of Greater Bendigo City Council
Opinion I have audited the accompanying performance statement of Greater Bendigo City Council (the council) which comprises the:
description of municipality for the year ended 30 June 2019 sustainable capacity indicators for the year ended 30 June 2019 service performance indicators for the year ended 30 June 2019 financial performance indicators for the year ended 30 June 2019 other information for the year ended 30 June 2019 (basis of preparation) certification of the performance statement. In my opinion, the performance statement presents fairly, in all material respects, the performance of the council for the year ended 30 June 2019, in accordance with the performance reporting requirements of Part 6 of the Local Government Act 1989.
Basis for Opinion I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian Standards on Assurance Engagements. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the Performance Statement section of my report. My independence is established by the Constitution Act 1975. My staff and I are independent of the council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the performance statement in Victoria. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Councillors' The Councillors of the council are responsible for the preparation and fair responsibilities for the presentation of the performance statement in accordance with the performance performance reporting requirements of the Local Government Act 1989, and statement for such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of the statement of performance that is free from material misstatement, whether due to fraud or error.
Auditor’s As required by the Audit Act 1994, my responsibility is to express an opinion responsibilities for the on the performance statement based on the audit. My objectives for the audit audit of the are to obtain reasonable assurance about whether the performance performance statement as a whole is free from material misstatement, whether due to statement fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Standards on Assurance
Annual Report 2018/2019 135
Auditor’s As required by the Audit Act 1994, my responsibility is to express an opinion on the financial responsibilities report based on the audit. My objectives for the audit are to obtain reasonable assurance for the audit about whether the financial report as a whole is free from material misstatement, whether of the financial due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable report assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:
identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the council’s internal control evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Councillors conclude on the appropriateness of the Councillors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the council’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the council to cease to continue as a going concern. evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Councillors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
MELBOURNE Jonathan Kyvelidis 26 September 2019 as delegate for the Auditor-General of Victoria
2 136
NOTES Auditor’s As required by the Audit Act 1994, my responsibility is to express an opinion on the financial responsibilities report based on the audit. My objectives for the audit are to obtain reasonable assurance for the audit about whether the financial report as a whole is free from material misstatement, whether of the financial due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable report assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:
identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the council’s internal control evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Councillors conclude on the appropriateness of the Councillors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the council’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the council to cease to continue as a going concern. evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Councillors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
MELBOURNE Jonathan Kyvelidis 26 September 2019 as delegate for the Auditor-General of Victoria
2 Annual Report 2018/2019 137 NOTES
138 COUNCIL OFFICES
City of Greater Bendigo office locations Adam Street Depot Bendigo Art Gallery and service points: 64 Adam Street, Golden Square 42 View Street, Bendigo (03) 5434 6088 Main office Planning, Building, Engineering and T: [email protected] 195-229 Lyttleton Terrace, Bendigo Environmental Health Reception E: www.bendigoartgallery.com.au T: (03) 5434 6000 15 Hopetoun Street, Bendigo W: (03) 5434 6200 F: Jaara Building Capital Venues and Events E: [email protected] Corner Mundy Street and Lyttleton 50 View Street, Bendigo W: www.bendigo.vic.gov.au Terrace, Bendigo T: (03) 5434 6100 [email protected] 45 Mundy Street, Bendigo E: Heathcote Service Centre W: www.thecapital.com.au 34 Mundy Street, Bendigo 125 High Street, Heathcote T: (03) 5433 3211 Bendigo Livestock Exchange 48 Mundy Street, Bendigo Wallenjoe Road, Huntly 41-44 Mundy Street, Bendigo T: (03) 5448 8111 E: [email protected] Address: 195-229 Lyttleton Terrace, Bendigo Postal Address: PO Box 733 Bendigo VIC 3552 T: (03) 5434 6000 National Relay Service: 133 677 then quote 03 5434 6000 F: (03) 5434 6200 E: [email protected] W: www.bendigo.vic.gov.au