Annual Report 11| 12
Printed on recycled paper ies of C mmunit hoice g Co atin Cre
We believe that people choose the community they live in for its neighbourhood characteristics, style of homes, shopping and business outlets and recreation activities. Our plan aims to improve the features of the community that reflect why people choose to live, work, shop, socialise and recreate in their neighbourhood.
VALUES BUSINESS PHILOSOPHY In everything we do, we will seek to adhere We are committed to making decisions in the to a set of values that guides our attitudes interests of both current and future generations. and behaviours. Our approach will be based on the following ideals:
Friendly and Helpful Partnerships/Relationships We value our customers and our work colleagues Productive relationships with industry, the State and will assist them in the best way we can. Government and other Local Governments to deliver improved cost effective services. Teamwork Community Centred We believe teamwork is essential for improving our services and achieving our goals. Meeting the needs of our communities through strong community consultation, engagement Creativity and collaboration. We can improve the way we do business by Sustainability challenging the status quo. Embracing the principles of sustainability in Integrity our decision making to balance the needs of We will act responsibly, place trust in each other both current and future generations through and will be accountable for our actions. environmental protection, social advancement and economic prosperity.
Enhanced Services Continued improvement to our services through planning, adaptability and careful management of risks.
Photo: Jon Davidson/eyeinthesky.com.au
2 Contents
Mayor’s Report 2 Development and Sustainability 32 Elected Members 4 Strategic Town Planning 32 Ward Boundaries 5 Planning Scheme 32 Development Approvals 32 Committees and Working Groups 6 Building Services 33 Town Representatives and Delegates 6 Compliance Services 33 Ratepayer and Resident Association Presidents 6 Environmental Health Services 34 Council Functional Structure 7 Ranger Services 37 Executive and Operational Management 8 Sustainability Services 39 Chief Executive Officer’s Report 9 Community Sustainability 39 Projects 12 TravelSmart 42 Wembley Sports Park 12 Infrastructure 43 Surf Club Building and Commercial Infrastructure Works 43 Development at City Beach 13 Engineering Design 44 Cambridge ‘High’Street 13 Waste Management 45 Wembley Golf Course Hospitality 14 Parks 47 Herdsman Main Drain – Project Feasibility 14 Garden Awards 2011 50 Perry Lakes Aquifier Replenishment 15 Statutory Compliance and City Beach Oval Pavillion 15 Civic Responsibilities 51 Corporate and Strategic 16 Elected Members Conduct 51 Governance 16 Major Land Transactions 51 Local Government Elections 16 Exempt Land Transactions 51 Policies 17 Compliance with State Records Act 51 Communications and Media LIason 17 Freedom of Information 51 Council Meeting Attendance 18 National Competition Policy 51 Decisions of Council 18 Competitive Neutrality 51 Welcoming New Citizens 18 Bold Park Pool 51 Human Resources 19 Wembley Golf Course 51 Finance 20 Local Laws 52 Customer Services 21 Employee Remuneration 52 Information Technology 21 About our Town 53 Good Record Keeping Practice 22 The Logo 53 Freedom of Information Act 1992 22 Town Profile 54 Community Development 23 Financial Report 55 Festivals and Major Events 23 Financial Assistance 24 Art and Culture 24 Sport and Recreation 24 Volunteer Recognition 25 Disability Services 25 Community Safety 25 Senior Services 26 Youth Services 27 Bold Park Aquatic Centre 27 Facilities 28 Cambridge Library 29 Wembley Golf Course 30
1 Mayor’s Report Simon Withers Mayor
As I write this report, excavators are ripping up dirt to men and women, young and old, for many years. create what will be Wembley Sports Park. It is the first It has been nearly 10 years in the planning and now of a number of major projects that the Town will be it is under construction. undertaking in the coming years and it follows years of discussion, planning and preparation. Old Nursery Site We have an ambitious development program that will The development of Wembley Sports Park would not transform the Town. The $1 million upgrade of the City have been possible without the State Government Beach Pavilion is underway and marks, in a small way, agreeing to locate the State Netball Centre on the site the commencement of this program. and to fund the relaying of the outdoor netball courts and the construction of a new building for the Perth Wembley Sports Park Netball Association. Wembley Sports Park is a development on a different The government has also agreed to redevelop the scale, with the Town undertaking works of approximately adjoining former Nursery Site in partnership with the $13 million and the State Government preparing to build Town. Under the agreement, the Town will receive the $25 million State Netball Centre on the site. a $5 million advance against its eventual 60% share Wembley Sports Park will provide a very large number of the net proceeds from the development, which it will of playing surfaces for netball, football, baseball use to fund its share of the development costs and cricket, which will be used by thousands of sports of Wembley Sports Park. It is also a great opportunity to provide a large number of modern, smaller dwellings that many people are seeking in this area.
Profitable harmony The financial agreement on the former Nursery Site follows the resolution of a long-running dispute with the government regarding the site. Last year we resolved another long running dispute with the government regarding Areas F & G which will see that land redeveloped to the benefit of the Town and the government. We also resolved the long running issue of Harding Lane Environment Minister Bill Marmion and Cambridge Mayor Simon Withers meet on the former Nursery Site in Jolimont to announce an agreement has been by selling the majority of the lane to 27 residents whose reached on its development. properties backed onto the lane for $500,000 in total
2 Town of Cambridge It’s a pity that we don’t have any more land improving the café/bar facility and creating a new, larger under dispute. and more interesting picnic area that can be used before performances and also by casual visitors. City Beach redevelopment After working on a number of concepts that went The next major redevelopment will see a fabulous new nowhere, we now believe that we have a concept surf club built in place of the current aging building and that will deliver our objectives. The project will be very a number of new restaurants created in a park above the expensive and we will be investigating sources of new surf club building. funding in the coming year. This will bring a vitality to City Beach which, although it is arguably Perth’s finest beach, has missed out on Lake Monger and Perry Lakes the popular dining and café venues that have sprung We are privileged to have within our boundaries two up along the coast. very important reserves: Lake Monger and Perry Lakes. City Beach is going from great to the greatest. We have cared very well for these reserves but the time has come to consider how good they could be if we West Leederville High Street applied time, effort and funding to them. Hopefully we will find the human and financial resources In the New Year work will commence on path and road to start work on this next year. works to create “West Leederville High Street”, an idea that has been around for a long time and which will now come into being. Staff It is part of a much larger and ambitious plan to increase Once again our staff have been kept very busy during the scale of commercial and residential development in the year, working on a large number of projects, with the West Leederville commercial precincts, including the more to come. building of a new, larger footbridge that will provide direct On behalf of the residents and elected members, I would access to Leederville Train Station from Cambridge Street. like to express my gratitude to them for all the work that It is the result of a planning process that has been running they have done to make our council a better place. for a number of years and which will continue to run for a number of years. This is an extremely important project because, if it is done well, it will create interesting and well-used shopping, eating and café areas that will be popular, look good and give this area the lift it deserves. It will also provide a greater variety of residential accommodation, new offices and substantial rates revenue to the Town.
Bold Park Aquatic Centre The Town is planning to spend up to $6 million on upgrading the pool and facilities at the Bold Park Aquatic Centre commencing in 2014. This is a major opportunity not just to give the pool another 20 years of life, but to bring the entire facility up to an appropriate standard, drawing on its bushland setting and strong support in the community.
Quarry Amphitheatre For a number of years we have been working on plans to upgrade the Quarry Amphitheatre. The objectives include increasing the seating capacity to attract better acts and improve the financial return from performances, Bold Park Pool. Photo: Jon Davison/eyeinsky.com.au improving the stage and lighting, upgrading the toilets,
Annual Report 11| 12 3 Elected Members
Mayor Simon Withers Tel: 9347 6014 Council and 30 Branksome Gardens Fax: 9347 6066 Committee CITY BEACH 6015 email: [email protected] Meetings Term ends: October 2015 Ordinary meetings of Council are held on the Deputy Mayor fourth Tuesday of each Cr Alan Langer Tel/Fax: 9284 1273 month, starting at 6pm. 45 The Boulevard Mob: 0458 760 623 All council and committee FLOREAT 6014 email: [email protected] meetings (unless decided Term ends: October 2015 otherwise by the Council) are open to the public. Cr Rod Bradley Tel: 9385 7000 Special meetings of Council 12 Lowanna Way Fax: 9389 8326 are held as required. CITY BEACH 6015 Mob: 0412 953 100 email: [email protected] For the period under Term ends: October 2015 notice, the Council was supported by three Cr Louis Carr Tel: 9387 8333 Standing committees 51B Simper Street Mob: 0417 733 113 – the Community and WEMBLEY 6014 email: [email protected] Resources Committee Term ends: October 2015 and the Development Committee which meet each month and make Cr Sonia Grinceri Tel: 9387 6471 recommendations to 493B Cambridge Street Mob: 0423 306 000 Council, and the Audit FLOREAT 6014 email: [email protected] Committee, which meets as Term ends: October 2013 required, generally three to four times per year. Cr Tracey King Mob: 0406 603 942 Council and committee 3/246 Vincent Street email: [email protected] minutes and agendas WEST LEEDERVILLE 6007 Term ends: October 2013 are available at www.cambridge.wa.gov.au
Cr Corinne MacRae Tel: 9381 8327 67 Blencowe Street Fax: 9388 3985 WEST LEEDERVILLE 6007 email: [email protected] Term ends: October 2013
Cr Otto Pelczar Tel/Fax: 9385 9848 230 Oceanic Drive Mob: 0408 940 928 CITY BEACH 6015 email: [email protected] Term ends: October 2013
Cr Colin Walker Tel: 0411 449 936 6 Gali Lane email: [email protected] CITY BEACH 6015 Term ends: October 2015
4 Town of Cambridge Ward Boundaries
Annual Report 11| 12 5 Town Representatives and Delegates
Mindarie Regional Council Mayor Withers Tamala Park Regional Council Cr MacRae WA Local Government Association Central Metropolitan Zone Crs Walker and Pelczar Access and Inclusion Advisory Committee Cr Bradley Cambridge Coastcare Inc. Cr Walker Perry Lakes Reserve Working Group All Elected Members (on interest basis) Lake Monger Working Group All Elected Members (on interest basis) Beach Users Group Mayor and Coast Ward Councillors Western Suburbs District Planning Committee Cr Carr Town Planning Review Steering Committee Mayor, Crs Bradley, Carr, MacRae, Pelczar and Walker Western Suburbs Regional Organisation of Councils (WESROC) Observer status: Mayor and CEO
Ratepayer and Resident Association Floreat Ratepayers/Residents Association Inc. Presidents This association is curently inactive.
Coast Ward Ratepayers Association Inc. West Leederville Residents Association Inc. Mr John Moran Ms Fiona Hogg 56 Challenger Parade 97 Kimberley Street City Beach WA 6015 West Leederville WA 6007 Telephone: 9385 9250 Website: www.wlra.org.au
Wembley West Leederville Residents Association Inc. Mr Robert Dickinson 102 Pangbourne Street Wembley WA 6014 Telephone: 9387 6750
6 Town of Cambridge Council Functional Structure
Mayor and Councillors (8) Council Meeting held monthly
Chief Executive Officer
Directors
Corporate and Strategic Community Development Development and Sustainability Finance Community development Contracts/purchasing Disability services Planning services Information technology Senior services Building services Communications Youth services Environmental health Property (land and leasing) Community safety Sustainability Customer services Facilities management Development liaison/ Compliance Document management Library services Ranger services Governance and Contracts Bold Park Aquatic Centre Beach inspections Human Resources Wembley Golf Course
Infrastructure Projects Engineering (design and • Wembley Sports Park investigations) • City Beach Surf Club Waste management building and Commercial Development Building management • Cambridge ‘High’ Street Works • Wembley Golf Course Parks Hospitality Depot operations • City Beach Oval Pavillion Fleet management • Former Nursery Site Development • Area G Mt Claremont Development • Other Projects
Annual Report 11| 12 7 Executive and Operational Management
Chief Executive Officer Jason Buckley
Director Corporate and Strategic Manager Finance Jason Lyon Roy Ruitenga • Governance and Contracts Manager Information and Business Systems • Human Resources Stephen Platts • Finance • Contracts / Purchasing Manager Governance and Contracts • Information Technology Vacant • Communications Manager Human Resources • Property (Land and Leasing) Ann Blakeny-Britter • Customer Services • Document Management
Director Community Development Manager Community Development Cam Robbins Carole Lambert • Community Development Manager Library Services • Disability Services Nerida Clifford • Senior Services • Youth Services General Manager Wembley Golf Course • Community Safety Matthew Day • Facilities Management • Library Services • Bold Park Aquatic Centre • Wembley Golf Course
Director Development and Sustainability Manager Development Ian Birch Stev Rodic • Planning Services Manager Compliance • Building Lee Rowley • Environmental Health Services • Sustainability • Development Liaison • Ranger Services • Beach Inspections
Director Infrastructure Manager Infrastructure Works Chris Colyer Jon Bell • Engineering (Design and Investigations) Manager Infrastructure Engineering • Waste Management Al Valvasori • Building Management • Works Manager Infrastructure Parks • Parks Ross Farlekas • Depot Operations • Fleet Management
Director Projects Brett Jackson • Projects
8 Town of Cambridge CEO Report Jason Buckley CHIEF EXECUTIVE OFFICER
The Town has continued to deliver on a range of major • Design of the Cambridge ‘High’ Street upgrade in initiatives over the past financial year as follows: West Leederville, • Planning for the Wembley Sports Park completed • Determination of the upgrade of the pool and detailed design almost completed preparing for infrastructure at the Bold Park Aquatic Centre, and construction, • Feasibility study for the upgrade of the Quarry • Signing the lease for the State Netball Centre, Amphitheatre. • Agreement with the State Government over the More details about these projects are included in financial and development arrangements for Area G other parts of this annual report. These developments in Mt Claremont and the former Nursery site, are in accordance with the Town’s long term financial • Appointment of architects and commercial advisers planning which will see the proceeds of many the Town’s for the developments of the City Beach surf club unrealised assets materialise over the next 3 to 10 years. building and commercial precinct and the Wembley Golf Course hospitality,
Mayor Simon Withers, Sports Minister Terry Waldron and Cambridge CEO Jason Buckley sign the lease and financial arrangements to start the Wembley Sports Park redevelopment.
Annual Report 11| 12 9 Aerial view of the Quarry Amphitheatre. Photo: Jon Davison/eyeinsky.com.au
These proceeds will have a transformational effect on the for the Town’s staff and contractor to make all the bin finances of the Town and enable the funds to be put to switches required. The Town now has the best bin system effective use for the community whilst also maintain the to maximise the recovery of waste and this will result in wealth for future generations. The proceeds include the the Town tracking towards its objective of minimising Perry Lakes Stadium redevelopment which is currently in waste to landfill, reusing recyclables and composting the selling phase, as is the Ocean Mia land development green waste which is a good environmental and financial with the remaining 33 individual lots and two group sites outcome for the Town’s residents. on the market, Tamala Park land is being subdivided in The Town continues to be recognised for providing stages and offered for sale, and Area G and the former excellent customer service with the customer service Nursery site are being prepared for development by team at the administration centre recording the Landcorp working with the Town. highest results and setting the benchmark for all WA Progress has been made on the planning policies to councils participating in the mystery shopper exercise support the West Leederville Planning Study and the conducted by independent researchers Customer Service Town is strategically acquiring land in the area to act as Benchmarking Australia. a catalyst to development to facilitate the objectives of Local government reform was again a major issue the study including the Leederville train station link. during the year with a government appointed panel Waste management has again been a major focus with reviewing the structure of the metropolitan local the roll-out of a green waste service on an optional basis, governments. The panel was required by the terms of combined with a pricing structure to incentivise property reference to recommend a reduction in the number owners to downsize their general waste (landfill) bin. of the 30 metropolitan local governments. The panel We now have more than 60% of properties with the released an issues paper in November 2011 and a draft small ‘Thin Bin’ and over 40% with a green waste bin. findings report in April 2012. The Town responded to The structural change has been a significant undertaking each of these processes and the issue has been a major
10 Town of Cambridge distraction for both the staff and elected members. At the Elections were held in October 2011 which resulted in time of presenting this report the State Government has two new faces on the Council being Councillors Louis Carr released the Panel’s final report and recommendations. and Colin Walker. Mayor Simon Withers was re-elected The report includes a proposal to reduce the number as were Councillors Alan Langer (Deputy Mayor) and Rod of councils in the metropolitan area to 12 with the Bradley. I thank former Councillors Hilary Pinerua (8 years) Town of Cambridge to be incorporated within a new and Julie Watson (4 years) for their contribution to the western suburbs council based around Claremont. The Council and community during their terms as councillors. recommendations are out for comment until 5 April I again thank my work colleagues for their assistance 2013 after the March 2013 State elections. At this time in providing services to the residents and ratepayers of the there is no certainty about the future of individual local Town and the elected members for their support as well governments in the metropolitan area. as the challenges and aspirations they have articulated for Despite this doubt over reform it is an exciting time the Town to achieve. to be part of Cambridge with many great projects about to be delivered now and the immediate future. 40 2
The Town has continued to build on its financial position . 35.9 35 6 6 with an improving trend in its operational performance. 35 . . 0 33 33 Over the last decade the Town has focused on increasing . 32 9 revenue to meet its asset replacement obligations by . 3 29 30 . 0 28 covering its depreciation expenses (although it is noted 8 . 7. 2 26 this is currently based on the historical cost of assets). .4 2 25 4. 2 . The Town has achieved this goal as demonstrated in the 25 2 table and chart on this page. The Town is now performing 23 strongly from an operating perspective and with the materialisation of wealth assets, in the short to medium 20 term, the Town will be in an excellent financial position 2006/7 2007/8 2008/9 in the future if permitted following the government’s 2009/10 2010/11 2011/12 reform agenda. Revenue Expenses
2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 $M $M $M $M $M $M
Profit/Loss Revenue $23.2 $26.8 $27.0 $29.9 $33.6 $35.9 Expenses ($24.2) ($25.4) ($28.3) ($32.0) ($33.6) ($35.2) Subtotal ($1.0) $1.4 ($1.3) ($2.1) ($0) $0.7 Capital Grants & Contributions $0.3 $0.4 $0.8 $0.4 $1.3 $7.0 Asset Disposals & Adjustments ($0.1) $11.2 $6.3 $9.5 ($0.4) $1.0 Net Result ($0.8) $13.0 $5.8 $7.8 $0.9 $8.7
Balance Sheet Assets $140.6 $146.0 $155.6 $171.1 $174.2 $182.1 Liabilities ($15.3) ($7.7) ($11.5) ($19.2) ($21.4) ($20.6) Equity $125.3 $138.3 $144.1 $151.9 $152.8 $161.5 % Increase 10.4% 4.2% 5.4% 0.1% 5.7%
Annual Report 11| 12 11 Projects BretT Jackson Director Projects
Wembley Sports Park Centre. These funds will be used to redevelop netball courts within Matthews Netball Centre, construct a new This year saw the finalisation of the Master Plan for this Perth Netball Association Building and contribute towards area as well as key agreements being reached with the necessary infrastructure and road works in the Park. State Government. The State has leased approximately 1.2 hectare of land within the Wembley Sports Park, on which In parallel with these activities, design has continued they will be constructing a new State Netball Centre. The on the works for the eventual development of the State Netball Centre will initially comprise four indoor Master Plan for Wembley Sports Park – including netball courts (with space provisions to grow to six indoor improvements to access, traffic and parking needs, courts) and facilities for the home of elite netball, such as new and reconfigured playing fields for AFL football, the West Coast Fever, and administration for Netball WA. cricket and baseball, landscaping improvements and potentially a new playground to enhance the In finalising this agreement with the State, the Town existing facility. has been provided a $7.48 million financial assistance package for the redevelopment of the Matthews Netball
Wembley Sports Masterplan
12 Town of Cambridge Artist impression of proposed new surfing club building at City Beach.
Surf Club Building and Commercial Cambridge ‘High’ Street Development at City Beach During the past year, a team of civil engineers, landscape During the past year, the Town has completed a architects and electrical engineers were appointed to process to find a design team to support its proposal to undertake a concept plan for Cambridge “High” Street. redevelop City Beach. Expressions of interest were sought This project is aimed at delivering a road layout and from architects resulting in a wide field of submissions. streetscape in line with the West Leederville Planning Four firms were invited to tender for the project and and Urban Design Study which was adopted by Council provide conceptual drawings of what they would deliver in 2010. The concept proposes to change Cambridge for this project. After review by Council, with involvement Street, between Northwood and Southport Streets, into from City of Perth Surf Lifesaving Club and the State a low speed pedestrian friendly area with improvements Government, Christou Design Group (Architects) were to pedestrian verge and footpath width, by changing the appointed to undertake this work. road to one lane in each direction. Design works have commenced, as has development The project will continue into the next financial year of the commercial feasibility of this project. Hospitality with funding approved to undertake detail design and Leasing Specialists are assisting the Town in developing a construction of the section between Northwood Street suitable size and mix of food and beverage facilities. and Holyrood / Kerr Streets. The initial concept for the project was launched in February 2012 and initial feedback received by the Town has generally been very positive. The current program sees the Town making a decision to undertake construction in February 2013 with works on site between June 2013 and September 2014. The anticipated spend by the Town on this project is $13.4 million. This will provide a new building for City of Perth Surf Lifesaving Club and potentially other community groups, new public amenities including landscaped areas for leisure activities, the commercial buildings, parking, roadworks, landscaping and other allied works.
Cambridge ‘High’ street concept.
Annual Report 11| 12 13 Wembley Golf Course Hospitality Project Herdsman Main Drain - Project Feasibility Upon conclusion of the first stage of the Master Plan for The Town is conscious of the need to look at options to Wembley Golf Course (the ‘Swing’ Driving Range, Pro address a potential situation where use of bore water Shop and Car Parking expansion) the Town is moving from the shallow aquifer for irrigation of its parks, into the next phase for this facility. reserves and landscaping may be severely restricted in It has been recognised that the existing food and future years. beverage facilities are not providing a suitable standard This project investigated the feasibility of re-injecting of presentation to the community and are limiting some, or all, of the storm water, which flows in a Water opportunities for the Town to host functions, including Corporation stormwater drain from Herdsman Lake to the corporate golf. ocean outfall near Floreat Beach, into the shallow aquifer A design team led by GresleyAbas Architects, with as a method of responsibly dealing with waste water. hospitality leasing specialist advice from Herron Todd Investigations indicated it was feasible to introduce more White and Canford Hospitality Consultants, has been water back into the aquifer than the Town currently appointed to develop designs and a business case for extracts from its bores, to water all its parks and reserves. the Town to consider for developing new and improved A concept of the scheme was developed along with facilities, which may include a café / kiosk / bar and capital and operating costs, and initial discussions function rooms. entered into with the relevant State Government In May 2012, regular golfers and nearby residents were Agencies and Water Corporation. asked to provide their views on what they felt about At its February 2012 meeting Council noted the study some of the proposals being discussed. Their feedback and decided further investigative works to refine helped the design team determine what facilities to the project feasibility, at a cost of $150,000, not be incorporate in the proposed design. Once finalised, undertaken until an external grant is sourced to fund the proposed design will be released for further public these investigations. consultation and comment. It is planned to develop the design and business case for this project during the coming financial year, at which time Council will consider further commitment to the project.
Concept design for the Wembley Golf Course hospitality project.
14 Town of Cambridge Artist impression of proposed Perth Netball Assoiation building at Matthews Netball Centre.
Perry Lakes Aquifer Replenishment City Beach Oval Pavilion – – Use of Treated Waste Water Redevelopment and Expansion Council decided in August 2011 not to proceed with Designs have been completed and tenders called to a project that would reuse treated waste water to solve redevelop and expand the City Beach Oval Pavilion. the problem of retaining water in Perry Lakes all year The West Coast Sporting Association, representing senior round. This decision was reached after consideration of and junior AFL and cricket clubs, will be provided with the risks in the project, the ongoing costs in operating significantly improved change rooms, social facilities such a system and the level of external support being and storage rooms. Following the upgrade the City deemed inadequate. If circumstances change, this project Beach Playgroup Association will relocate from tired can be re-established. and dilapidated premises into the Pavilion. This will see a building that is currently only used on weekends and training nights, become an active area 7 days a week, representing good use of Town facilities. This project is due for completion in March 2013.
Annual Report 11| 12 15 Corporate and Strategic jason Lyon director, corporate and strategic
Governance Local Government Elections Governance supports the Town’s elected Council The Local Government elections held in October and the Chief Executive Officer by preparing Council 2011 brought two new faces as well as the return of and Committee meeting agendas and minutes, the Mayor and two retiring members to the elected undertaking project research and developing representation of the Town. The election saw the return and maintaining Council local laws, policies and of Mayor Simon Withers and Councillors Bradley (Coast delegations. This area is also responsible for corporate ward) and Langer (Wembley ward), and the election of communications, including media relations and Councillor Colin Walker to Coast ward and Councillor the Council website. Louis Carr to Wembley ward. These appointments expire in October 2015, with the term of appointment for the balance of the Council expiring in October 2013.
16 Town of Cambridge Policies A major review of all the Town’s policies was conducted during the second half of the year (April, May and June 2012). All policies are reviewed biennially.
Communications and Media Liaison The Council’s communication strategies continued throughout the year with the fortnightly Cambridge News, a full page colour advertorial published in the local newspaper. A major review of website content was initiated during the second half of the year, a process that will continue to ensure content remains accurate and relevant. Usage of the website over the past 12 months has grown steadily and is up 21.6 per cent from the previous reporting year. The number of subscriptions to the electronic version of the Cambridge News continued to grow with 715 subscribers registered at the end of the reporting period, up from 556 the previous year (an increase of 22 per cent). The Town’s Twitter following grew impressively with 315 followers recorded at the end of the reporting period, more than doubling the 155 followers recorded the previous year.
Annual Report 11| 12 17 Council Meeting Attendance
Meetings attended 2009 to 2011 Council July 11 to October 11 Apologies Leave of absence Mayor S Withers 5 Deputy Mayor Cr A Langer 5 Cr R Bradley 5 Cr S Grinceri 4 1 Cr T King 5 Cr C MacRae 5 Cr O Pelczar 5 Cr H Pinerua 5 Cr J Watson 4 1
Meetings attended 2011 to 2013 Council October 11 to June 12 Apologies Leave of absence Mayor S Withers 10 Deputy Mayor Cr A Langer 10 Cr R Bradley 9 1 Cr C Carr 10 Cr S Grinceri 8 2 Cr T King 10 Cr C MacRae 9 1 Cr O Pelczar 7 1 2 Cr C Walker 10
Decisions of Council
2007/2008 2008/2009 2009/2010 2010/2011 2011/2012 Items considered 426 407 364 359 377 Average meeting duration 121 minutes 102 minutes 80 minutes 91 minutes 101 minutes
Welcoming New Citizens Three public citizenship ceremonies for Town of Cambridge residents were held in 2011/2012. Ceremonies were held in August, on Australia Day and in April 2012. A total of 115 applicants received citizenships during the year.
Date Number of conferees 10 August 2011 36 26 January 2012 61 4 April 2012 18
18 Town of Cambridge Human Resources Human Resources are responsible for the development At 30 June 2012, the Town employed 142 permanent full and support of the human resources function within time and 54 permanent part-time employees. the Town. The Town retained the minimum workers’ compensation Human Resources provide advice and assistance relating insurance contribution rate of 1.6 per cent based on a to the management of employee relations, recruitment, strong safety and health culture. induction, organisation and professional development, Employee turnover rates have increased from salary and wages, workforce planning, collective 11.89 per cent in 2010/2011 to 20.25 per cent bargaining, occupational safety and health, staff welfare in 2011/2012. This compares slightly higher than the and counseling. average turnover rate of 18.78 per cent experienced by The Town’s Human Resources policies and practices Western Australian Local Governments in 2011/2012. are continuously reviewed and updated to reflect In comparison to like sized metropolitan councils this changes in industrial agreements and council policies turnover percentage puts the Town within the average and award requirements and entitlements are facilitated for 2011/2012. and implemented in a timely and professional manner, with a continuous understanding of relevant industrial relations practices.
Annual Report 11| 12 19 Finance The Town’s equity increased by $8.7 million for the year and, as at 30 June 2012, the total equity including A strong financial performance for the 2011/2012 $11.7 million in cash reserves and Endowment Lands financial year resulted in a net operating result of Account is $161 million. $735,000 against a budgeted net operating loss of ($653,000), an overall improvement of $1.38 million A review of the Town’s overall financial operating on budget. performance from the Statement of Comprehensive Income shows a net result of $8.7 million with Depreciation expense for the year was $5.8 million $6.9 million from non operating or capital grants and compared to a budget of $5.6 million as the Town’s contributions, $1.2 million gain from disposal of assets infrastructure base continues to expand with the and $735k from normal day to day operations. recent addition of $4.8 million of infrastructure assets The following observations are made on the result: associated with the new Perry Lakes land development stages 1 and 2A. Other infrastructure assets of • Non operating grants and contributions of some $10 million included $3.1 of road and traffic $6.9 million includes $1.3 million of grant revenue improvements, $1.4 million of parks and reserves works, received from the State Government in relation and $1 million of footpath upgrades and shared paths. to the Wembley Sports Park Stage 1 development. A further $4.8 million relates to a contribution of Changes in Net Assets infrastructure assets associated with the Perry Lakes 180 land subdivision Stage 1 and Stage 2A. 3 9. 9 9 . 1 3 1. 18
2 • The net gain of disposal of assets of $1.2 million 160 3 7. . 1 9 6 .7 .4 . 6 5 13 2 . . 1. . during the year relates predominantly to the sale .5 10
140 8 8 13 1 14 10 9 2 2 .
120 13 of land with one lot sold within the Ocean Mia 141.6 1 134. 5 125 12 2 12 1 129. 9 126.8 114
122. 2 land subdivision, and the sale of Council owned 100 122.7 119. 1 117. 4 116. 2 115. 1
80 98. 5 properties in Woolwich Street and Northwood Street, $Millions 60 West Leederville as part of a property portfolio 40 rationalisation strategy. 20 The net surplus from normal day to day operations of 0 $735k compares favourably to a budgeted net deficit of $653k, a combination of:
1997/1998 1998/1999 1999/2000 2000/2001 2001/2002 2002/2003 2003/2004 2004/2005 2005/2006 2006/2007 2007/2008 2008/2009 2009/2010 2010/2011 2011/2012 • A decline in fees and charges with the main Net Non-Current Assets Net Current Assets (Working Capital) contributor being a decline in waste fees of $940k against budget with more residents than expected Changes in Equity taking advantage of the Town’s waste minimisation 170 strategy and downsizing to 120 litre domestic 1. 7 1
1.2 waste bins, indications of a successful campaign.
160 6. 4 1 9 1 .
150 10 The Wembley Golf Course produced mixed results .5 6 9 .7 6 8 . 149. 8 140 . with driving range operations continuing to perform . 9 .7 7 8 4 7 4 9 12 13 8. 141.6 130 8. strongly although this was offset by a decline in green 135. 5 133. 2 131. 8 120 .4 $Millions fee revenue, giving an overall $1 million cash surplus 12 122 122. 7 122. 7 110 121. 9 118. 7
118. 2 from operations which was distributed as a dividend 116. 9 116. 1 100 114. 2 to the Town. 90 99. 3 • An advance payment of $481k of local roads and 80 financial assistance grants received towards the end of the financial year with operating grants, subsidies
1997/1998 1998/1999 1999/2000 2000/2001 2001/2002 2002/2003 2003/2004 2004/2005 2005/2006 2006/2007 2007/2008 2008/2009 2009/2010 2010/2011 2011/2012 and contributions revenue being over budget by Accumulated Surplus Cash Reserves & Endowment Lands Account some $889k. • Favourable interest earnings for the year with average investment portfolio interest earnings tracking at an average of 5.8 per cent as against an average cash rate of 4.3 per cent for the year with earnings predominantly derived from term deposits.
20 Town of Cambridge • Employee costs of $14.8 million represented the The Town’s Customer Services team is committed to majority of the Town’s $34.6 million operating offering a continuous improvement in service standards expenditure, with local government being and is mindful of the need to update and support trends predominantly a service driven industry. An overall in front line service. Regular independent ‘mystery reduction in contracting expenditure saw material shopper’ benchmarking is undertaken to review and contracts of $11.4 million come in below budget performance. The Town was recently rated top performing of $12.5 million for the year. council in Western Australia for complaint handling by Customer Service Benchmarking Australia and the Local Pro-active asset management continues to be a focus Government Managers Australia. with continual investment into the renewal of assets. The annual depreciation expense for this financial year 7000 Total Enquiries (40,880) is $5.8 million. This figure will increase as the 6000 infrastructure asset base continues to expand with 5000 Perry Lakes land development stage 2B infrastructure 4000 assets being taken up during the 2012/2013 financial year. Currently net assets have a recorded historical value 3000 of $150.9 million and are approximately 40per cent 2000 through their useful life. 1000 0 July May
Trend of Asset Economic Life June April March Augus t ebruary January October 90 F December November September 80 70 60 Information Technology 50 40 The Information Technology team continued to support the Town’s business operations with improvements in % of Life Expire d 30 20 technical infrastructure, predominantly in the areas of 10 disaster and recovery, and efficiency. 0 Computer reliability at the Cambridge Library was significantly improved by replacing the power supply backup, with a unit capable of maintaining server 1996/1997 1997/1998 1998/1999 1999/2000 2000/2001 2001/2002 2002/2003 2003/2004 2004/2005 2005/2006 2006/2007 2007/2008 2008/2009 2009/2010 2010/2011 2011/2012
Buildings Office Furniture & Equipment External Plant & Equipment Infrastructure availability longer in the event of a power outage. The electronic settlement enquiry process was streamlined to increase efficiency and provide Cambridge is continuing its land acquisition strategy information in a more timely and concise manner. to facilitate development in key areas with the purchase Responses are now given within 24 to 48 hours. of 39 Southport Street, West Leederville for $990,000. The introduction of iPads, for elected members and This property is ideally positioned to influence the administration staff required to attend committee and Transport Orientated Design of the West Leederville Council meetings, has resulted in a significant reduction Planning Strategy. in printed agendas and minutes. Photocopiers and printers at out-centres were Customer Services rationalised by removing smaller inefficient units and The Town provides a diverse range of services to our introducing more efficient multifunction machines which customers via telephone, mail, in person, email and have overall lower operating cost. This is part of the through our website. A total of 40,880 customer contacts Town’s overall strategy to reduce energy consumption were received during 2011/2012 a 30 per cent increase and it’s carbon footprint. over the previous year.
Annual Report 11| 12 21 Good Record Keeping Practice Freedom of Information Act (1992) The Town complies with the record-keeping requirements Sixteen valid Freedom of Information applications were of the State Records Act 2000. received during the 2011/2012 period. Fourteen of these During the last financial year staff registered a total applications were finalised during this period. 101,049 documents to the corporate document Of the sixteen requests, ten applicants received edited management system. This system ensures all council access to documents and four received full access. information and business transactions and decisions are secure and protected and can be retrieved quickly when required. Incoming correspondence registration and response is monitored by progress reports generated at the end of each month from the document management system.
22 Town of Cambridge Community Development CAM ROBBINS DIRECTOR, COMMUNITY DEVELOPMENT
Festivals and Major Events A range of community festivals and events were held throughout the year, providing opportunities for residents to enjoy family activities and entertainment within their locality. Cambridge’s Summer of Fun consisted of six festivals held from November 2011 to March 2012 with $20,000 funding from Lotterywest used towards equipment hire and promotion of these events: • Music in the Park at Rutter Park in Wembley, Floreat Beach and Cowden Park in West Leederville; • Christmas at Lake Monger; • Exposure Youth Festival at City Beach; • Australia Day Celebrations at Perry Lakes Reserve; • Extreme Water Sports Fun Day at Bold Park Aquatic Centre; and • Movies in the Park at Beecroft Park, City Beach. Other major events held throughout the year included: • Rose Pruning Demonstration (July 2011); • City to Surf Fun Run (August 2011); • Volunteer Function (September 2011); • Local Schools Art Exhibition (September 2011); • Organ Donors Ceremony (September 2011); • Local Schools Junior Triathlon (November 2011); • Local Primary Schools Education Week Debate (October 2011); and • Sids and Kids Sunshine Beach Event (February 2012).
Annual Report 11| 12 23 Financial Assistance Art & Culture Approximately $26,000 of financial assistance was Art and cultural activities funded during the year provided by the Town in the form of grants and included: donations to local community organisations, service • $2,000 to Wembley Theatre Company for their annual groups and sporting clubs - including: pantomime at the Wembley Community Centre; • $5,000 to Whitfords Sea Search and Rescue to assist • A Local Primary Schools Art Exhibition. The winning with water safety for residents; art acquisition piece entitled “City at Night” was • $2,000 to Rotary Club of City Beach to assist in two entered by Caitlin Wagstaff from Year 1 at fundraising concerts at the Quarry Amphitheatre; Kapinara Primary School; • $2,000 to Lions Club of Floreat to assist with the • A new Artist in Residence Program for local schools Christmas Carols at the Quarry Amphitheatre; within the Town. A total of $13,000 was allocated to • $3,500 to Volunteer Taskforce and $1,000 to People Abnormal Design to undertake an innovative urban Who Care for care services within the Town; art program at Bold Park Community School and Holy Spirit Primary School; • $1,012 to Lake Monger Recreation Club to purchase new bowls; • The Town continued its public display of artwork by various local artists at the Town’s Boulevard Centre. • $2,000 to Ballet Workshop Inc to purchase costumes; Each artist exhibits their work for two months for • $976 to City Beach Netball Club to purchase public viewing and/or purchase; and equipment; • $2,000 to Swan Soloists for the family concerts • $682 to City Beach Tee Ball Club to purchase a spray at Leederville Town Hall. line maker; • $2,000 to Reabold Tennis Club to convert an office Sport and Recreation into a crèche; • $2,000 to City Beach Tennis Club to purchase an The Town’s ‘Community Organisations Facilities automated defibrillator; Assistance’ program provided: • $572 to Wembley Toy Library to purchase new toys; • $5,295 to Cambridge Croquet Club (Inc) to assist with remedial resurfacing of four croquet courts; • $910 to Floreat / Wembley Catholic Parish Playgroup to purchase new toys; and • $152,692 to City Beach Tennis Club to assist with the replacement of four synthetic courts to plexicushion, • $2,000 to Floreat Surf Life Saving Club to purchase a repair drainage, provide new court fencing, new court new surf rescue vehicle. lighting and an overhead patio cover; and In addition, $6,100 was granted for programs and • $135,666 to Cambridge Bowling and Recreation Club initiatives at schools either located within the Town or to assist with installation of a new synthetic green servicing children from the Town. These included: and retractable shade cover. • $600 to Lake Monger Primary School for their Mosaic Mural project; and • $5,500 towards chaplaincy programs at Churchlands Senior High School, Shenton College, Floreat Primary School, West Leederville Primary School and Lake Monger Primary School. The ‘Financial Assistance for Individual Achievement’ program contributed a total of $6,200 to resident individuals who were selected to represent the State or Nation for excellence in sport, leisure, cultural or educational activities.
24 Town of Cambridge Community Safety Cambridge has continued to implement initiatives from the Community Safety and Crime Prevention Plan to address: • residential burglary; • graffiti and vandalism; • antisocial behaviour; • increasing awareness of community safety and crime prevention; and • theft from motor vehicles. Specific community safety initiatives included:
Business Beat This safety project, run in conjunction with the cities Mayor Simon Withers and Volunteer of the Year Mrs Diane Cook. of Perth, Nedlands, Subiaco and Vincent, the Towns of Volunteer Recognition Claremont, Cottesloe and Mosman Park and the Shire of Peppermint Grove, with support from WA Police, has now The annual Volunteers Function to recognise the been implemented throughout Cambridge. dedication and commitment of volunteers in Cambridge was held in September 2011. The event provides The aim of the project is to reduce business related Cambridge the opportunity to raise the profile of crime and assist traders to improve safety, prevent volunteers who are an integral part of the community. crime and reduce its negative impact on their business. This year the Volunteers Function was celebrated with a The kit includes a safety and security audit checklist and full sit down breakfast at The Boulevard Centre. information sheets on issues such as cash handling, shop-lifting, hold-up precautions and crime prevention Mrs Diane Cook was awarded Volunteer of the Year through environmental design, along with other for her continued dedication and commitment to the helpful resources. Cambridge Croquet Club including assisting to create what is now known as the largest Croquet Club in Community Safety Newsletter Western Australia. As part of the $20,000 funding received from the Disability Services WA Police Strategic Crime Prevention Division the Town published in The Post Newspaper two community safety The Disability Access and Inclusion Plan (DAIP 2009- newsletters (in September 2011 and April 2012). 2012) provided a strengthened vision in meeting the The newsletters promote the Town’s safety initiatives needs of people with disabilities, together with their and provide an effective medium to relay important carers and families. safety messages to the local community. Some of the initiatives undertaken in 2011/12 were: Community Safety and Crime Prevention Packs • the installation of an infrared hearing loop at The Boulevard Centre; These packs were offered to all residents via the Town’s • introduction of KOBO readers at the Cambridge Library; website, Cambridge News newsletter, and community safety newsletters. • an upgrade to the arm rests on the pool hoist at Bold Park Aquatic Centre; The packs included the following resources: • adjustment of the Customer Service desk at the • A community safety fridge magnet with important Wembley Community Centre for improved access; and safety contact numbers • the repainting of the ACROD parking bays at City • A UV invisible marker pen/torch for marking property Beach to ensure compliance to new standards. and users instruction sheet Furthermore, $5,300 was provided towards costs • Home owners property register associated with the Individual Advocacy Service hosted at the Wembley Community Centre.
Annual Report 11| 12 25 • Continued support for the local Safety House program at Floreat Park Primary School; • Ongoing funding for the Constable Care program within local primary schools; • Support and promotion of Wembley Bright Blue Discos for local young people; and • Continuation of Eyes on the Street program.
Senior Services Cambridge Senior Services is funded by the Commonwealth and State Government Home and Community Care (HACC) Program. These services are delivered under the guidelines • A key ring torch determined by the funding authority and are available to • A personal safety whistle eligible seniors and people with a disability and/or their • Safety and Security Advice booklet carers who reside within the Town of Cambridge. • Fire safety in your home booklet The services offered provide support to assist individuals • Transperth “Safe Journey” resource maintain an independent lifestyle in their own home, and • Child car restraint information participate in the community. A total of 468 people were assisted in 2011/12. Services included: Graffiti Reporting and Recording Software • Domestic assistance The Town has worked closely with its graffiti contractors • Personal care training and assisting them in the use of a new digital • Social support mapping application, used for recording graffiti data. • Shopping assistance The software records and reports graffiti incidents quickly • Home maintenance and allows the Town to effectively extract important information relating to graffiti vandalism and report • In-home respite it to the WA Police. • Podiatry • Transport to medical appointments Safer Seniors Workshops • Delivered meals In April 2012 the first Safer Seniors Workshop was held • Centre-based day club at The Boulevard Centre, Floreat. The workshop was well The centre-based day club continued to provide a range supported with approximately 70 people in attendance, of recreational activities, including day outings and and included presentations from WA Community Policing, extended excursions (vacations). Injury Control Council and Neighbourhood Watch. Key achievements for the year include: Highlights • Finalist Award in ACSWA 2011 Excellence in • Continued support to Local Area Coordinators for Care Awards. Neighbourhood Watch; • Met all Common Care Standards in 3 yearly quality • Further development of the graffiti reporting and review. removal program. 931 incidents of graffiti have been • Nominated as a ‘Star’ agency in Wellness Approach dealt with at cost of $71,938, a slight increase from program and invited to contribute to the 2012 Aged the previous year; Care Conference. • Involvement in the Juvenile Graffiti Cleanup Referral program; • Continuation of a free vehicle child restraint fitting and checking service for residents;
26 Town of Cambridge Youth Services Cambridge Youth Services continued to offer a broad range of activities, affordable programs and services for young people aged 12-25 years who live, work, study or socialise in the Town of Cambridge. Situated at 86 Cambridge Street in West Leederville, the centre has offers various recreational and event opportunities, whilst also providing support and referrals to young people with complex needs. Events conducted during the year included: • Exposure Youth Music Festival 2012 • Youth Advisory Council (YAC) • Perry Lakes Skate Park Consultation and Facility Assessment Bold Park Aquatic Centre • Urban Arts Project – Perry Lakes Skate Park Re-spray Surrounded by natural bush, Bold Park Aquatic Centre • Performance nights accommodates lap swimmers, learn to swim programs, • Friday night program school swimming carnivals, aqua aerobics and families • School holiday programs enjoying a leisurely swim. • Living skills program Bold Park Aquatic Swim Academy continues to be a Royal Lifesaving Society endorsed swim school. • National Youth Week activities The centre offers quality programs catering for the Funded by Cambridge YAC, a new initiative introduced whole community including people with disabilities during the year was the procurement of an allotment at and Culturally and Linguistically Diverse (CALD). the West Leederville Community Garden, to enhance the Throughout 2011/12 the Centre staff worked closely with living skills program. the Water Corporations’ Water Efficiency Department on a number of initiatives to reduce the Centre’s water consumption. As a result, the Centre was selected to be the subject of a grey-water reuse, rainwater harvesting and landscape water efficiency study undertaken by Josh Byrne & Associates. The results featured in the Aquatic Recreation Australia’s journal which is distributed Australia wide. Key achievements/improvements for the year include: • Irrigation bore to reduce the reliance on scheme water; • Refit of final heat pump vanes to improve efficiency of heating pool water; • Completed shade sail replacement; • New inflatable; • New electronic point of sale which enables customer tracking, improved stock management and reporting; and • Purchase of dive block barriers to prevent diving from blocks, a risk management initiative. Council allocated funds to complete detailed design work for the outdoor 50 metre pool, plant room, surrounds and concept work for other complementary facilities. Preliminary planning works commenced that lead to a strategic review being undertaken and endorsed by Council in July 2012.
Annual Report 11| 12 27 Facilities Wembley Community Centre The Wembley Community Centre is a high use facility, The Boulevard Centre patronised by a variety of community groups and In 2011/12 The Boulevard Centre improved its operational businesses as well has being home to the Town’s Senior performance with income increasing by 9 per cent against Services Program (Home and Community Care). the previous year, and has achieved financial sustainability The Wembley Community Centre has also undergone for the third consecutive year. Annual patronage increased some refurbishments including a newly renovated to 46,000 visitors. Hirers were represented by non-profit reception area, the removal of decommissioned wall gas organisations (42 per cent), government agencies heaters and the installation of pin boards throughout. (17 per cent) and private or commercial users (41 per cent). The notable increase in bookings has come Leederville Town Hall from weekend private functions while daily conference and The Leederville Town Hall continues to be the home training events remain steady through the working week. of the Nirvana Social Club which, after decades, is still Major seminars and events included: going strong. The old time dance floor is in immaculate • The Mathematics Association of WA condition and is heavily used by a variety of dance groups. • The Pharmaceutical Society of WA New stage curtains have been installed for the local teenage dance groups that hold annual performances. • WA General Practitioners Network • The Floral Arts Society of WA The Quarry Amphitheatre • Disability Services Commission Managed by the Town since 2009, the Quarry In addition, the Boulevard Centre upgraded its Amphitheatre is one of Perth’s most unique outdoor accessibility for people with disabilities by installing performing arts facilities. a disability ramp for wheel chair access to the main stage February 2012 saw the WA Ballet host one of its and a hi-tech infra-red hearing loop that can be used most successful seasons ever with other independent throughout the venue. Both additions have been regularly promoters attracting a string of high caliber artists. used since installation. New coffee stations in the main Over the past three years, since in-house management break out area have also improved functionality and resumed, the Quarry Amphitheatre has continued to given the centre an internal face lift. improve its financial performance.
28 Town of Cambridge Following on from the feasibility study undertaken in National Year of Reading 2010, the Quarry Amphitheatre continues to be the 2012 is the National Year of Reading (NYR) where people subject of a redevelopment proposal being led by of all ages, backgrounds and abilities can discover or architects Cox Howlett and Bailey Woodland. rediscover the joy of reading. It is difficult for many of us No significant improvements were undertaken pending to comprehend that nearly half (46 per cent) of Australia’s the outcome of future redevelopment plans. population struggles, without the literacy skills to meet the most basic demands of everyday life and work. Cambridge Library The NYR has been celebrated in Cambridge Library The Cambridge Library is a good example of the with monthly themed reading displays, local author changing face of public libraries. It is a vibrant community events and competitions. hub providing opportunities for community members to interact in the physical building and online. Resources 2011/2012 marked a year of activity for the Cambridge The traditional lending resources continue to be well Library with the new website development, the five year utilised with almost 300,000 items being borrowed stock take and preparations for significant events in the by community members. The library responded to the forthcoming year including the Library’s 10th anniversary emerging demand for eBooks and eAudio books by and the introduction of Radio Frequency Identification purchasing a KOBO reader, Kindle and iPad for staff (RFID) self service loans. and customers to trial and compare. The library now subscribes to Overdrive and One Click Digital allowing customers to download digital eBooks and eAudio books to their PC, laptop iPad or iPod.
Annual Report 11| 12 29 Online Services Sustainability The demand for online services continues to develop The Library is involved with the promotion of good rapidly. This year there was a focus on building a more sustainability practices, this year installing solar panels interactive and user friendly website which includes on the roof and an interactive sustainability display a fun video introduction to library services featuring station within the Library. Clara Cupcakes. The soon to be launched new website will allow visitors Wembley Golf Course easy access to external sites to research newspapers and During the reporting period the Swing Driving Range magazines, learn a language or participate in story times continued to perform well with 8.5 million balls hit, an and fun educational activities with their children. An increase of 6 per cent from previous financial year. increasing number of members are also communicating Rounds played increased slightly from 149,750 to with Cambridge Library through social media Facebook 152,000, but the golf market continued to remain flat and Twitter. Cambridge Library also offers basic IT classes with little growth in public participation levels. and workshops. These regularly held classes are designed to help community members develop skills to access Course improvements included new bunkers on a number online information, carry out business via the internet of holes on the Old Course. Landscaping from the front and communicate in a new mode with family and friends. entry up to the car parks was completed and has made a significant difference. Importantly over 100 native Events peppermint trees (Agonis flexuosa) were planted in the car parks, which will provide shade in coming years. Events held in the library have become increasingly popular. The monthly guest speaker program has Perimeter netting was constructed on the 2nd Tee and been well attended and attracted a diverse range of behind the 4th green of the Tuart Course. speakers including Avon Lovell, Maree Wrack, Wayne Initiatives for children to play golf continued to be Brown, Jack Hondros, Leesa Cheah and Graham Seal a focus with the Kids Free Day at the end of selected discussing subjects as varied as shipwrecks to local months attracting an average of 40 children. Children history to a Greek church. Many visual displays featured can also now play for free when accompanied by throughout the year such as three dimensional artwork a paying adult during twilight golf. displays from Churchlands Senior High School and The Cambridge Cup Pro Am was held in November 2011 Shenton College students. with a record $20,000 raised for Telethon.
30 Town of Cambridge The Wembley Golf Course Hospitality development 3,000 trees native to the area were planted in winter, (Stage 2) commenced with the Town appointing an including 1,000 trees and shrubs adjacent to the 3rd architect, engineer, quantity surveyor and hospitality hole on the Old Course, specifically to attract leasing specialists. Architectural concepts and business Carnaby’s Cockatoos. This takes the number of trees case planning is underway. planted over the past ten years at Wembley Golf Course A fortnightly e-newsletter was introduced in February to over 10,000. 2012 that provides course information and specials in The environmental management system, in place for the Golf Shop. Work also commenced on a new online the golf course, was audited by E-Par and again passed booking system and webpage, both of which with distinction. are expected to be launched in the near future.
Environmental The focus for environmental work at the Golf Course continued to be on the specialist care of the native tree population. An additional 100 trees were treated for phytopthora and 200 treated for micro nutrient deficiencies.
Annual Report 11| 12 31 Development and Sustainability IAN BIRCH DIRECTOR, DEVELOPMENT & SUSTAINABILITY
Development and Sustainability Services fulfils Council’s Planning Scheme responsibilities with issues relating to planning, building, Land use and development is controlled through Town environmental health, environment, sustainability and Planning Scheme No.1 and the Town Planning Scheme ranger services. Policy Manual. The Town Planning Scheme and Policy Manual are subject to a major review exercise which Strategic Town Planning is being informed through the preparation of strategic documents including the West Leederville Activity Centre During 2011/2012 the Town progressed a range of Plan, Housing Design Study and Access and Parking Study. strategic planning projects to inform the Town Planning During 2011/12 work progressed on modifications to Scheme Review. The West Leederville Activity Centre Plan the West Leederville Precinct Policy and examination was finalised which sets the framework for the future into options for future streetscape policy changes development of the West Leederville area, centred on the commenced. New policies to be adopted included the Leederville and West Leederville Train Stations. The Town Percent for Public Art Policy. is subsequently preparing policy changes and a minor Town Planning Scheme to implement the Centre Plan. In addition to the Town Planning Scheme review the Scheme is from time to time subject to amendments In order to inform the Town Planning Scheme review, the to ensure its currency. During 2011/12, two lots adjacent Town in conjunction with architecture and urban design to The Boulevard and Gayton Road shopping centres firm Coda-Studio, has also worked on a Housing Design were rezoned to ‘Local centre’ use for parking. Typology Study. The Study involves the preparation of a series of architectural drawings of housing designs to accommodate a range of housing types, with special Development Approvals attention to how these can fit into existing streetscapes. All development applications are assessed under the This work will help provide greater housing choice, provisions of Town Planning Scheme No.1. During the particularly for existing residents to downsize and stay year, 509 development applications were processed, in the area. It is expected that the project will be finalised worth an estimated $199 million including residential, in late 2012. mixed-use and commercial applications. The Town has progressed an Access and Parking Study Major projects include: as part of the broader Scheme Review, which focuses • new office headquarters for the Western Australian on parking management for many of the Town’s Local Government Association; West Leederville; commercial areas. It is anticipated this work will be finalised in late 2012. • a specialist medical centre; and • retail, office and consulting room development in Wembley.
32 Town of Cambridge A new Development Approvals Process (DAPs) was The Building Act 2011 required segregation of implemented by the Western Australian Planning applications into seven subcategories. From 2 April Commission in June 2011 for developments in excess until 30 June 2012 the Town processed 13 Certified of $3 million. One DAP application was received by the Permits, 127 Uncertified Permits, 15 Demolition Permits, Town for a mixed use development at 110 Cambridge 8 Building Approval Certificates, 2 Building Approval Street, West Leederville. Certificates (Strata) 2 Occupancy Permits and 2 A number of residential dwellings and additions to Occupancy Permits (Strata). All building licence/permit existing dwellings were also approved. applications received during the year were assessed for Town Planning Scheme compliance. Cambridge received 33 subdivision referrals from the Western Australian Planning Commission for both green Compliance Services title and strata subdivisions. There were four appeals lodged with the State A total of 284 complaints were followed up and Administrative Tribunal (SAT), two were determined investigated by the Compliance Unit. These complaints through mediation and two were withdrawn. related to a wide range of planning, building and local law compliance related matters, several informal enforcement Notices were issued. Building Services The Compliance Unit also undertook inspections of Building approvals ensure structures meet Australian 163 private swimming pools for compliance with pool Building Code structural and safety standards and the fencing standards, as well as providing compliance interests of both neighbours and the community are advice to 20 enquiries. considered in the planning process. The Compliance Unit processed and approved 69 Verge There were 546 building approvals processed and Permit applications, as well as maintaining observation issued during 2011/2012, worth over $171 million of approximately 140 verges adjoining building sites for ($143 million in the 2010/2011 financial year). compliance with local laws. Building Act 2011 The new Building Act 2011 was implemented on 2 April 2012. Up to the date of implementation the Town processed 377 Building and Demolition Licences.
Annual Report 11| 12 33 Environmental Health Services customer request health investigations that we experience a high standard of public health. The role of Environmental Health Services is to promote the In accordance with the Town’s Service Delivery Plan, health, comfort, safety and amenity of the community by Environmental Health Services continued to monitor their providing for the physical, mental and social well-being of effectiveness in their key activities (KEIs) against agreed the Town’s residents and visitors. The Town’s Environmental objectives. The effectiveness indicator parameters are based Health Officers (EHOs) undertake routine and proactive on Department of Health standards, or agreed response initiatives to ensure that the community and the times based on the Town’s Customer Service Charter. environment are protected from unnecessary hazards. Results for 2011/12 indicate that most of the KEI targets Public health is often taken for granted; but it is only were achieved and/or exceeded, and demonstrates the through ongoing programs such as food premises commitment of the Town’s Environmental Health Officers. inspections, food hygiene education, routine and The following tabulates those results: complaint based food sampling, vermin control and
Key Effectiveness Indicator KEI Target Actual Actual Actual Actual (per quarter) Q1 Q2 Q3 Q4 93 food premises inspections 100% inspections 100% 100% 91% 98% conducted to required Public pools samples 100% pools 100% 100% 100% 100% (97 samples required) sampled to required Respond to complaints 100% compliance 100% 100% 100% 100% within five days The slight shortfall in targets for quarters three and four relates to the shortfall in staffing, due to a change in staff within the Environmental Health Department.
34 Town of Cambridge Infectious Diseases A total of 53 stall holder permits were issued during the The Town’s EHOs are no longer required to investigate period. Inspections of food stalls and food vans were Infectious Disease notifications due to sophisticated undertaken to ensure compliance with the relevant clinical analysis techniques used by the Department of legislation at the following events: Health. However, EHOs investigate cases of Ross River City to Surf August 2011 13 permits virus on behalf of the Department. Garden Week April 2012 20 permits Food Complaints and Food Sampling Other 20 permits Environmental Health Officers dealt with 31 complaints alleging substandard food which required investigation General complaints with the vendors and manufacturers. The Town continued to participate in the WA Food During the reporting period 99 general health or Monitoring Programme in conjunction with the environmental complaints were received and investigated Department of Health. Chemical analysis is undertaken to by EHOs. monitor compliance with the Food Standards Code, and microbiological analysis to examine standards of food Noise Control and Environmental Protection production hygiene. A total of 59 environmental or domestic noise related The following tabulates food samples taken during complaints were received during the year. The major the year by EHOs. Chemical analysis is undertaken to sources of complaints were: monitor compliance with the Food Standards Code, and • construction site noise – 17 microbiological analysis to examine standards of food • radio noise from construction sites – 4 production hygiene. • radios, stereos/household parties – 13 Analysis No. Sampled Substandard • domestic air conditioning systems – 4 • musical instruments/band – 5 Chemical 18 7 • shops and commercial activities – 3 Microbiological 28 8 • hotels, pubs, restaurants – 2 • bird noise – 5 The Town is a member of the Food Monitoring Group • public address systems – 2 (FMG), which consists of representatives from the Department of Health, the Local Health Authorities • specified equipment – 4 Analytical Committee and various Local Government Environmental Health Officers conducted investigations Authorities. The aims of the FMG are to: of the complaints, which included measuring sound • promote a high level of co-operation between the levels of equipment in the cases of air conditioning units. member Councils; Written and verbal instructions were issued to resolve noise complaints. • ensure that food standards are being maintained by undertaking regular co-ordinated sampling surveys; Effluent Disposal Systems and • undertake a uniform and consistent approach to During 2011/2012 eleven applications for new septic enforcement of relevant legislation. tank effluent disposal systems, four applications for grey water systems and four applications for Aerobic Food Premises and Stall Holder Permits Treatment Units were approved. 343 routine inspections of food premises in the Town were undertaken throughout the year to ensure compliance with general hygiene and food handling practices. EHOs continued to liaise with promoters of sporting and other large community events to maintain acceptable standards for food safety and hygiene.
Annual Report 11| 12 35 Health Promotion, FoodSafe® and website since May 2010 , and is available to all food I’m Alert Food Safety Training businesses within the Town and is actively promoted by the Town’s EHOs. Health promotion activities continued individually with residents, such as the investigation of rodent complaints, EHOs continued to promote the FoodSafe® program, and with food businesses, such as the promotion of which is an alternative food handler training program for FoodSafe® and “I’m Alert” on-line training program. educating proprietors and food handlers. Below is a list of the food businesses in the Town who have achieved The free on-line basic food safety training program and maintained the standards required for FoodSafe® “I’m Alert” has made available through the Town’s or FoodSafe® Plus certification:
Cheers@cambridge The Pomegranate Coffee Shop Top Roast Carvery Malaysian Hawker Wembley Primary School Oishii Japanese Food Kapinara Primary School The Loaded Zucchini Wembley Curry House Beno Takeaway and Grocery Ocean Village Retirement Village Cambridge Chinese BBQ Cuisine Kitchen Sisters of St John of God Convent Yummy Korea Cambridge Senior Services and Villas Mahar Fusion Wembley Dim Sum Singapore Tucker
The Food Act requires that food businesses serving food to vulnerable persons have an approved Food Safety Plan in place. The definition of ‘vulnerable persons’ is defined in the Food Act 2008, but predominately encompasses businesses serving food to residents at hospitals, aged care facilities and child care centres. EHOs have worked closely with the following businesses, which have all passed the Town’s verification requirements for their Food Safety Plans.
Villa Pellettier (Southern Cross) Abbotsford Hospital Kimberley Nursing Home Mulberry Child Care Centre Great Beginnings Childcare Koh – I – Noor Nursing Home West Leederville School of St John of God Hospital Kitchen Early Learning
The following businesses providing food to vulnerable persons are all in the process of preparing their Food Safety Plans for verification.
Catherine McAulay Child Care Catherine McAulay Aged Care Mercy Community Services Davis House Respite Centre Jelly Beans Child Care Centre The Marian Centre
Immunisation Midge Control This year the Town continued with the staff influenza There were 16 complaints from residents of both Town of vaccination program, with 67 Council employees Cambridge and City of Vincent regarding midge nuisance being immunised. from Lake Monger in March and April 2012. This is the most significant emergence of midge from Rodent Control the lake since April 2006; however the relatively few During the reporting period 338 packets of free rodent complaints received by the Town over the last ten years bait were issued to residents by Customer Service represents considerable improvement in water quality in Officers. EHOs continued to inspect and provide advice the lake from that of the 1990s, proving the success of to the community as well as delivering baits to aged or Council’s long-term strategy for the on-going rehabilitation incapacitated householders experiencing rodent problems. of Lake Monger. This strategy includes removing exotic
36 Town of Cambridge fringing vegetation, re-planting native plants, and directing stormwater drainage through channels lined with vegetation, reducing the frequency of algal blooms in the lake and the size of midge emergences. The Town has maintained active membership of the Midge Research and Management Group (which comprises local authorities and institutions directly concerned in the long-term control of midge in metropolitan coastal lakes).
Public Swimming Pools and Ocean Water Sampling Over the past year 97 samples of water from eleven public and institutional swimming pools located within the Town were submitted for microbiological quality assessment. Eleven samples were found to be substandard; two of these samples detected thermophilic amoebae, and the remaining samples had low levels Ranger Services of chlorine. Corrective action was undertaken by the swimming pool managers immediately, and all follow-up The Town’s Rangers continued to contribute in a positive samples submitted for analysis were found to comply way to the security and orderly conduct of the Town. with the required standards. Key activities and achievements are detailed below. In addition, in partnership with the Department of Parking Health, routine sampling of ocean water at Floreat and City Beaches continued during the summer Parking control and enforcement activities continued months. Eighteen samples were submitted for analysis to be the major operational activity for the Rangers, by the Town, and all were found to comply with the particularly during major events in the Town and during microbiological requirements for recreational waters. events at Patersons Stadium in Subiaco. The table below provides information about parking Public Building Inspections control activities carried out during 2011-2012 compared In 2011/2012, 36 public buildings within the Town to the preceding period. were inspected for compliance with the Health (Public 2010-2011 2011-2012 Buildings) Regulations 1992. Particular attention was paid to emergency exit doors, locks and signage, Parking Infringements issued 11112 9543 emergency evacuation plans, fire prevention and control, Written Cautions issued 845 1225 and required documentation. Premises identified with non-compliances are subject to follow-up inspections to Parking Infringement appeals 1289 1019 confirm compliance, with the required Regulations. Parking Infringements 708 650 withdrawn Building and Development Applications During the reporting period 645 building applications, West Leederville Parking Scheme 77 demolition applications and 621 development applications were assessed for compliance with health Parking restrictions introduced in West Leederville legislation. In particular, applications for commercial to combat the impact of vehicle traffic on residential buildings were closely scrutinised to protect the amenity streets during events at Patersons Stadium continued of neighbouring properties. and were extended to ensure most residents had access to kerbside parking.
Annual Report 11| 12 37 The extensions to the restricted areas were well accepted Parking Agreements and understood by the majority of residents who, by The Town continued agreements whereby Rangers the issue of residential and visitor parking permits, are enforce the Parking Local Law at private parking facilities. exempted from timed parking restrictions. At the end of the reporting period, Ranger Services had carried out parking compliance inspections at 91 private Residential Parking Permits car parks, as a result of private parking agreements with Information about the Residential Parking Permit System businesses and residential owners in the Town. was provided to residents in areas where new restrictions were introduced, in addition to the annual reminder Abandoned vehicles to residents in areas where restrictions already exist. During 2011/2012 Rangers attended to 71 reports of Ranger Services continued their important role in the abandoned vehicles. Of these, four vehicles were towed implementation and control of parking restrictions and to the Town’s impound yard and were sold after the the continuous education of residents and motorists. respective owners failed to collect their vehicles within As at 30 June 2012, 950 Residential Parking Permit 60 days. The remainder of the vehicles were moved by applications had been processed. their owners. Many residents who held functions at their homes were given temporary parking permits for their visitors. In some cases, where funerals were held, parking restrictions were temporarily relaxed to cater for visitors paying their respects when attending the relevant residential property.
Patersons Stadium Events The WA Football Commission continued to advertise in the West Australian Newspaper, before all events at Patersons Stadium, to inform spectators about the parking restrictions around the stadium, and provide information on public transport options. This is the fifth year that free public transport has been included in the ticket price to events at Patersons Stadium and seems to Beach Safety be working very well with an increase in the take up The beaches provide special focus for Rangers, of this transport option. particularly during the summer months when beach use is at its highest. Surf Lifesaving WA, under contract to Parking Ticket Machines the Town, monitor and provide beach safety services Ticket Machines located in Oxford Close, Harrogate for beach users at both City Beach and Floreat Beach Street, Railway Parade, McCourt Street, Cambridge all year round. This contract continued to work well. Street, Station Street, Railway Parade and the West State Government sponsored shark spotting aerial Leederville Town Hall provided an income during the patrols continued over the summer months, and Police reporting period of $710,000. continued to patrol the beach car parks to monitor vehicle break-ins, often in conjunction with the Rangers School Parking and Beach Inspectors.
Rangers continued to monitor parking at schools, Dog Control with particular emphasis on child safety at drop off and pick up times. Many warnings were given to parents Community education relating to responsible dog for parking illegally around schools with Rangers ownership continued and brochures about dog attempting to educate them and encourage safe parking. ownership were distributed with all dog registration Consultation took place with three School Principals and renewal forms at the end of October 2011. The Town P&C members regarding parking issues. maintained its association with the Shenton Park Dogs Refuge Home as the Town’s dog pound.
38 Town of Cambridge At the end of the reporting period 2683 dogs were • Associated Catholic Colleges (school sports); registered with the Town of Cambridge. The table below • School Sports WA; and provides information about animal control activities • Surf Life Saving carnivals at City Beach. during 2011/2012.
Dogs impounded 58 Local Law Enforcement Dogs claimed by owners 58 One incident resulted in an infringement being issued for “Take vehicle on beach or sand”. Dogs held for sale 0 Dog attack complaints 19 Sustainability Services Dog noise complaints 40 In accordance with the Town’s Strategic Plan Business Philosophy, Cambridge remained committed to making Animal infringements 32 decisions in the interests of both current and future Animal cautions 118 generations. The approach is based on four ideals, one of which is sustainability. Reptile and Wildlife Control In addition to activities carried out to promote a sustainable way of life, the Town partnered with the The Town’s Rangers were called to a number of snake Western Suburbs Regional Organisation of Councils sightings at residential properties over the course of the (WESROC) to deliver a number of programs and projects. reporting period. The snakes were captured and relocated back to their natural habitat. Many swans and ducks were also captured and returned to the closest lake after Community Sustainability they had wandered into residential properties or onto Community Sustainability initiatives in 2011/12 road reserves. included the Sustainable Living Guide, Garden Week, the Sustainability Expo, community workshops and Bush Fire Control Sustainable Schools Grants. A total of 120 Bush Fires Act notices were issued to owners of residential and vacant land requesting they Sustainable Living Guide clear their land of any fire hazard and flammable The Town provides a Sustainable Living Guide material. One infringement was issued for for residents available at non-compliance. No privately owned land was www.sustainable.cambridge.wa.gov.au. cleared by the Town’s contractor. The Guide is designed to help Cambridge residents take action to live more sustainably at home and in the Event Management community. It is packed with information about how The Rangers continued to provide significant input and small, easy changes can have positive impacts on the assistance to all event organisers, in particular, City to environment and your health and well being. Surf 2011, Garden Week 2012, Netball County Week and Schools County Week Athletics. The Town’s Rangers Garden Week provided significant support to these events where they The Town partnered with the Mindarie Regional Council assisted in planning and organising the events, arranging and the Western Metropolitan Regional Council to and implementing parking management and were on hand present interactive talks on recycling, composting to monitor event safety and parking during the event. and reducing household waste. Advice was given on Ranger Services are actively involved in a number of gardening with local native species and reducing water committees and events, including: and fertiliser use. Information was also available on • Patersons Stadium Operations Committee reducing household water and electricity consumption. (traffic management and parking enforcement, covering all events at the stadium); • City to Surf committee; • Garden Week committee;
Annual Report 11| 12 39 Climate Change Climate Change initiatives in 2011/2012 included the implementation of Carbon Neutral Cambridge projects, active participation in the Switch Your Thinking Program and the installation of a Greensense View real-time building monitoring at the Administration Centre, Library and The Boulevard Centre. Electricity consumption and carbon emission are monitored through the WALGA Greensense Platform.
Investment by the Town in Energy Efficiency and Water Conservation The two main projects implemented during the reporting period were: • the installation of a solar photovoltaic (PV) system on the Library roof; and • the installation of LED lights and replacement of all fluorescent tubes in the Town’s Administration building. The 10kW PV system installed on the Library/Boulevard building has been monitored since its installation in July 2011. By the end of the reporting period it had saved Sustainable September the Town around 17000kWh of electricity and shaved The Business and Community Sustainability Expos are approximately $6,500 off the annual electricity bill. a highlight of the Sustainable September calendar and The payback was originally estimated at 15 years but, are held annually at The Boulevard Centre. The theme based on performance to date, will take only about nine for the 2011 Expo was “Connecting Community with years. New solar panel systems have rapidly come more Technology”. Various exhibitors were invited to promote competitively priced and a similar system today would sustainable technology and practices. have a payback period of only 5 years. Community and staff calendars were compiled with the At the Administration building 390 x 15W LED tubes Sustainability Services team coordinating and hosting were installed, replacing the traditional 36W fluorescent numerous events including community workshops. tubes. A reduction in energy use of 9.75kW (or $3.33) per hour has been achieved, reducing the administration Community Workshops building electricity bill by approximately $26/day or around $7,000/year. The LED tubes also last longer Food Garden Workshops, Waterwise Seminars and Energy resulting in reduced replacement and maintenance costs Efficiency Workshops were held during Spring and Autumn by the Great Gardens, Beyond Gardens teams, Switch Switch Your Thinking Your Thinking and Perth Solar Cities. These workshops are extremely popular and are generally fully booked. The Town of Cambridge is a member of the Switch Your Thinking (Syt!) Program. The program is supported Sustainable School Grants by seven other WA metropolitan local governments and helps Councils work with their communities to implement The Sustainable School annual grants program invited measures that saves energy and water consumption, applications in early 2012 and closed in April. Grants resulting in reduced operating costs and greenhouse were available to assist local schools to implement gas emissions. sustainability initiatives that would benefit the greater Town of Cambridge community. Floreat Park Primary Residents and businesses are eligible for discounts on School, City Beach Primary School and Kapinara a range of products including solar panels, energy Primary School were successful in receiving funds for meters, rainwater tanks, pool covers and insulation paint. the installation of native gardens, community projects The Switch Your Thinking rebates are in addition to any and using household items in art projects, promoting state or federal government rebates that residents may upcycling, where old items are given a new lease on life. be eligible for.
40 Town of Cambridge Floreat Surf Life Saving Club made use of the rebates Arbor Day scheme by installing energy efficient heat pumps instead Students from five Town of Cambridge schools came of electric hot water systems in their club change rooms together at Roscommon Reserve in Floreat for a morning through Solahart. of planting and bird watching activities on Arbor Day An additional component of the Switch Your Thinking – 1 June 2012. The Town of Cambridge partnered with Program is the establishment of a Switched on Staff Cambridge Rotary and Birdlife Western Australia to Team. The Cambridge team was established in 2011 and provide an educational experience for 170 students consists of various staff members from out-centres and from The International School and Bold Park, City Beach, the administration building. The team examined ways of Floreat Park and Kapinara Primary Schools. Students reducing green house gas emissions at Council facilities were joined by Mayor Simon Withers and Minister and how to encourage staff behaviour change. for Environment, Bill Marmion who participated in a ceremonial tree planting. Students also enjoyed an Water interesting discussion about local birdlife with Birdlife Water quality and efficiency initiatives in 2011/2012 Western Australia guides then worked together to included a Waterwise Council re-endorsement by the plant 170 local native species on the southern side of Water Corporation, active participation in the Mounts the reserve. Following their morning efforts students Bay Water Quality Improvement Plan (WQIP) and water attended a ceremonial tree planting with Mayor nutrient monitoring at Lake Monger. Simon Withers at Perry Lakes Reserve then were treated to a barbecue lunch courtesy of Cambridge Rotary. During the period the Town’s Street Verges – Landscaping and Maintenance Policy was reviewed, with the addition of a ‘Street Verge Landscape Guideline’. The guide encourages residents to install and maintain waterwise, drought tolerant landscaping. The Town also hosts waterwise seminars and workshops during spring and autumn. Presented by Great Gardens and Beyond Gardens, these events are a great way for residents to learn the importance of a waterwise garden and its suitability for the West Australian environment and climate. Water audits were performed at the Wembley Community Centre and the Cambridge Youth Centre to further improve water efficiency at Council facilities.
Biodiversity Biodiversity initiatives in 2011/2012 included actions undertaken under the Biodiversity Action Plan, Arbor Day, the Native Plant Subsidy Scheme, Bush to Beach Walk Trail, Friends of Roscommon Reserve support and Coastcare group support.
Biodiversity Action Plan The Town adopted a Biodiversity Action plan in February 2010. The plan provides a five year program for preserving and enhancing the biodiversity of the Town’s natural areas. Developed with the assistance of the Perth Biodiversity Project, the plan guides the management of the Town’s natural areas over five years and aims to improve the biodiversity value of these areas. Weed control and revegetation has been undertaken in three areas over the past year.
Annual Report 11| 12 41 Native Plant Subsidy Scheme breakfast with their friends. These events are popular with students and help to reduce traffic congestion around Town of Cambridge residents were invited to participate schools. The Town’s TravelSmart Officer partnered with in the Native Plant Subsidy Scheme conducted through the Department of Transport and worked closely with the Western Suburbs Region of Councils (WESROC). Wembley Primary School to address congestion and The scheme ran for one month from 1 to 31 May, during safety issues around the school. With the assistance which time residents could buy up to 80 native seedlings of this partnership Wembley Primary School increased from APACE nursery in North Fremantle for $1.50 per the number of students walking, cycling and scooting plant. The offer was keenly supported and resulted in to school with Walk to School Wednesdays, Fume Free all available plants sold over the month. The scheme Fridays and fun events days including walk to school days, provides an excellent opportunity for the community to cycle to school day, bike education and a slow bike race. incorporate local native plants into the garden, reducing water use and boosting local biodiversity. Several community initiatives were implemented across the year. The Town hosted a ride to work breakfast at Friends Groups Lake Monger during Bikeweek in March. Eighty cyclists were treated to a healthy breakfast and spot prizes on Revegetation works within the Town’s coastal dunes the way to work for Cycle to Work Day. A community and at Roscommon Park have been greatly assisted by ride was also held during Bikeweek. A small number the efforts of Cambridge Coastcare and the Friends of gathered at Perry Lakes for a leisurely ride through the Roscommon Park. Both groups commit many hours to quiet internal roads of the reserve and concluded the help preserve these natural areas for our community. ride with a sausage sizzle lunch. The ladies were targeted In the past year the Friends of Roscommon Park held in April with a women’s cycling course designed to give weeding days and planted over 400 seedlings to the ladies the confidence to get back on the bike. Twelve western side of the reserve. Cambridge Coastcare held ladies spent three weekends with an accredited cycling weeding days where significant amounts of White Broom coach brushing up on their riding skills and learning and Victorian Tea Tree where removed. Around 10,000 about basic bike maintenance. All enjoyed the course and seedlings were planted in the Fred Burton dunes. gained confidence with the improvement in their bike skills and knowledge. TravelSmart Over the last twelve months the TravelSmart program has encouraged local schools, Town of Cambridge staff and the community to choose sustainable transport alternatives to solo driver car journeys – such as walking, cycling, public transport and car pooling. The program has worked with schools to encourage students to walk, cycle, scoot or car pool to school – helping to reduce traffic congestion and make schools safe, happy and active places. A number of schools received funding for walk and cycle to school event days which saw participation by many students who, following the walk or cycle to school, would enjoy a complimentary
42 Town of Cambridge Infrastructure CHRIS COLYER DIRECTOR, INFRASTRUCTURE
The principal role of this service area is to maintain • The intersection at Selby Street at Grantham Street and improve the Town’s infrastructure and to operate was modified to provide signalised right turn lanes a waste management service – meeting community for traffic in Selby Street and pedestrian crossing signals. The signal lamps were upgraded to bright needs in a financially, environmentally and socially LED lamps; and responsible manner. • The intersection at Selby Street and Herdsman Parade was modified to provide a right turn pocket. Infrastructure Works Pedestrian and traffic safety was improved at the The main role of this section is to manage the network following locations: of roads, lanes, paths and stormwater drainage in • Pedestrian / bicycle crossings were constructed at terms of their function, safety, sustainability and various locations on Selby Street, Oceanic Drive, community satisfaction. Ulster Road and The Boulevard; Road works for safety and access • Jersey Street – two indented parking bays constructed to provide a clear through lane; The total expenditure on roadwork projects during the • Alexander Street – parking bays opposite primary reporting period was $1,123,000. school; Black Spot projects were completed at the following • The Boulevard – medians islands between Empire intersections that had a significant crash history: Avenue and Durston Road; and • Kimberley Street/ Railway Parade – new roundabout • Hornsey Road – traffic island at Cambridge Street. constructed; • Jon Sanders Drive / Herdsman Parade – traffic control signals upgraded to bright LED lamps, pedestrian crossing phase and left turn lane modified; • Cambridge Street / Harborne Street – traffic control signals upgraded to bright LED lamps and mast arms; • Cambridge Street / Southport Street – traffic control signals upgraded to bright LED lamps, mast arms and right turn phase for south-bound traffic (completion anticipated in October 2012);
Annual Report 11| 12 43 Stormwater Drainage Cambridge maintains a 107km storm water pipe network and 4,450 pits that transfer storm water from roads to 22 sumps, four lakes and four Water Corporation main drains. This storm water is soaked into the ground, recharging the ground water reserve. The intense storms on 22 March 2010, 20 May and 24 June 2011 highlighted the weaknesses in this network and these are being addressed with a new drainage improvement program. Improvements were made in Blencowe Street, Tate Street, McCourt Street, Hornsey Road, Dearle Lane, Ruislip Street, Keane Street, Selby Street, Grantham Road Quality Street underpass, Southport Street, Arbordale Street, The Town has 172kms of sealed roads that ideally are Ulster Road, The Boulevard and Cambridge Street. resurfaced every 20 to 30 years depending on volume The cost of this work was $347,000. of traffic. In the 2011/12 Budget, a total of 6.7kms of road The drainage inspection program continued this year was resurfaced with funding of $1.59 million. This included using a contractor with a CCTV video camera to 3.2kms of road subsidised by State Metropolitan Regional determine the condition of another 10kms of pipe. Road Grants, Direct Grant and the Federal Government Various damage and intrusions by underground services Roads to Recovery Grant totaling $471,000. were remedied as a result of this inspection. The major projects in this budget were located on Cambridge Street, Hay Street, Selby Street, The Boulevard Engineering Design and Ruislip Street. The operations of infrastructure works, waste management and parks are supported by the Accessible Paths Engineering section with the preparation of detailed The Town is progressively improving its network of designs and plans. 137kms of footpaths and 32kms of shared paths. Other activities undertaken during the year, to This year, 5kms of ageing slab footpath was replaced prepare future programs and formulate efficient asset with concrete at a total cost of $686,000. The major management, included: projects were located in City Beach, Mt Claremont, • liaison with adjacent councils and government Alderbury Street and Grantham Street. authorities, such as Perth Transport Authority and New footpaths were constructed on Bent Street and Main Roads WA on traffic management issues; Keaney Place in response to public requests. • collection of traffic speed and volume data; The construction of 2.5kms of new shared path was • assessment of traffic crash statistics and preparation scheduled with funding of $579,000. The completed of designs of treatments to improve safety and reduce sections of paths are located on Railway Parade, vehicle, bicycle and pedestrian accidents; Grantham Street, Crosby Street, West Coast Highway, • recommendations on traffic management proposals Launceston Avenue and Underwood Avenue. In addition, to improve safety and amenity of residents; narrow sections of shared path adjacent to Southport • liaison and consultation with residents and other road Street were widened. Shared paths proposed for Pearson users on traffic related issues; Place and Dodd Street have been deferred until private developments are completed. • assessment of residential and commercial development proposals in relation to traffic and safety Lanes (rights-of-way) issues; and • preparation and implementation of the Building A total of 21.2kms of rear lanes exist in Cambridge of Management Program for the maintenance and which 14kms are sealed. The Lane Upgrade Program enhancement of the Town’s public buildings. continued this year with Beresford Lane, Wolfenden Lane and short sections of Crofts Lane and Edeson Lane upgraded through paving, sealing, kerbing and soak-well installation. The cost was $366,000.
44 Town of Cambridge Waste Education Campaign A sequel to last years Sin Bin / Win Bin campaign was formed to present to residents the new green waste bin and co-mingled recycling bin. This new provision was partnered with rate reduction incentives to encourage residents to change their current bin arrangement to save money and the environment. Key focuses were: • improving the environment by recovering more resources through household recycling; • reducing costs by reducing tonnages of waste destined for landfill; • removing green waste from the landfill by providing a separate green waste bin service; and • creating simplicity with the bin system in keeping with a national standard. The Town of Cambridge established ‘all plastic’ recycling with its waste contractors, allowing residents to place all plastics into their recycling bin. This was a huge step in making recycling easier, increasing recycling volumes and reducing waste going to landfill. Accompanying this message was the inclusion of all paper/cardboard, all metals and all glass. Providing the green waste bin service meant less capacity Waste Management was required in the general waste bin. This allowed many residents to downgrade their 240L general waste bin to The Town provides a comprehensive waste and recycling a 120L general waste bin. There were significant savings service designed to make it easier for residents to conserve to the resident by downgrading to a 120L waste bin. The natural resources and reduce waste destined for landfill. addition of a green waste bin, at a reduced rate, was To continue minimising waste, in conjunction with the still significantly cheaper than the standard/previous bin Town’s Strategic Waste Minimisation Plan 2008-2013 provision. and the State’s direction on Zero Waste, the Town has: During the reporting period the Town established a colour • continued its waste education campaign, designed to regime for the bin types corresponding with a national help increase recycling rates to 50 per cent; standard for the colours of bins and their waste types. • provided residents with a free 240L recycling bin, the The general waste bin was given a red lid, the recycling option to upgrade to a 360L Sumo bin for free, or bin maintained its yellow lid and the new green waste double up on the 240L recycling bins free of charge; bin is dressed with a lime green lid. • offered a green waste bin to residents to divert green Advertisements in the local newspaper reduced in waste away from landfill to a composting facility; frequency from the previous year and focused on: • offered a reduced rate incentive for residents to • ‘All’ plastic, paper/cardboard, metal and glass downgrade their 240L waste bin to a 120L waste bin recycling; and, in addition, the option to include a 240L green waste bin at a reduced rate in conjunction with a • Compacting your recycling to increase space; 120L waste bin; • Where to take hazardous waste; • provided residents with free battery, mobile phone, • Savings for changing bin options; and light bulb, hazardous waste and e-waste drop off • Introducing the green waste bin. locations; and • advertised waste minimisation offers and strategies fortnightly in the local newspaper.
Annual Report 11| 12 45 100% To push the savings to residents further a direct mail out 25.0 26.0 27.0 31.0 28.4 50.0 offering the new bin options was sent to all residents, 90% where all that was required was a simple tick the box 80% 70% 75.0 74.0 73.0 6.3 and sign the reply paid card and send it back to the Town 69.0 for processing. 60% 65.3 50% 30.0 The response to this mail out was significant and 40% prompted large deliveries of green waste bins and 30% general waste bin downsizing. A Recycling and Waste 20% 20.0 Management Guide was sent with rates notices illustrating 10% the same messages advertised in the local newspaper. 0% arget 2008 2009 2010 2011 2012 At the end of the reporting period the following data was T Ultimat e recorded to reflect the Town’s recycling rate compared to General Waste Green Waste Recycled historic data and the desired target. It should be noted the green waste service was only introduced for part of the year and the green waste percentages have skewed the recycling results when comparing with previous years.
Recycle Domestic Green Waste Total Collection Collection Collection Collection Year (Tonnes) (Tonnes) (Tonnes) (Tonnes) 2007/08 3068 9405 12473 2008/09 3189 9115 12304 2009/10 3494 9416 12910 2010/11 3731 8749 12480 2011/12 3545 7556 532 11631 Change -186 -1193 +532 -849
46 Town of Cambridge New basketball and netball facilities at Lake Monger Reserve
As a member of the Mindarie Regional Council, Lake Monger Reserve Cambridge is participating in the Resource Recovery This regional recreation reserve and conservation Facility at Neerabup. All household non-recyclable wetland is a registered Aboriginal heritage site. The Lake waste is treated at this plant and some of it is converted Monger Reserve Management Plan 2008-2018 and its to soil improver. Implementation Program underpin the management of the reserve. Parks This year works included: Cambridge has some of Perth’s most beautiful open • a significant upgrade to the shared path along Lake spaces including Lake Monger and Perry Lakes reserves Monger Drive and the west side of the lake. Works together with City and Floreat beaches. The Town also included widening of the path to improve safety and maintains many active recreational and bushland parks realigning and adjusting path levels to overcome and landscaped road reserves, including street trees, flooding problems in winter; ensuring a safe and enjoyable experience for all visitors. • resurfacing the nature trail east of the lake to General Improvements improve safety; • installation of recreation facilities including Australian General improvements to parks this year include: Rules Football goals posts, rugby uprights, hockey/ • replacement of the synthetic surface of the match soccer goals and basketball/netball goals; cricket wicket at City Beach Oval and the practice • continued partnership with the University of Western wickets at Floreat Oval and Pat Goodridge Park; Australia’s Centre for Water Research to provide • installation of a new boundary fence at Grantham Park; water quality monitoring to detect seasonal trends • installation of new basketball practice facilities at and predict the lake’s ecological health; Beecroft and Lothian Parks; • on-going management of the bird refuge island and • installation of new playground shade facilities at the vegetated channel, jointly funded by the City of Fortview Park, Gifford Gardens and Winmarley Park; Vincent and Main Roads WA; and • arboricultural tree management works such as tree • installation of signs to help the public identify new planting across the reserve to improve biodiversity, dog exercise areas that were established on various safety and long-term viability of trees; and parks and reserves. • improvement to the Christmas tree lights.
Annual Report 11| 12 47 Perry Lakes Reserve • servicing and replacing irrigation bores and pumps The Perry Lakes Reserve Environmental Management to maximise their efficiency; Plan 2001 and Implementation Program guide • monitoring ground water quality from bores to ensure improvement works around the lakes. This year suitability for irrigation; and works included: • participating in the development of best practices in • on-going replacement of non-indigenous trees with turf management with other local governments and indigenous species, to improve water quality and the University of Western Australia Research Centre. biodiversity; As a result of the above best practices, this year • arboricultural tree management works to improve Cambridge used 24 per cent less ground water than was safety and long term viability of trees; allocated - a saving of 307,400 kilolitres. • a new playground shade sail over the toddler’s playground; and Biodiversity Action Plan • the replacement of old timber park furniture including The Biodiversity Action Plan 2011-2015 provides a suite park benches and picnic tables. of actions to be implemented and guidance for future project development to protect biodiversity within the Water Conservation Plan 2007 Town’s natural areas. The Town manages its allocated ground water resource This year rehabilitation works included: for irrigation in accordance with the Water Conservation • Arbor Day planting by local primary school children, Plan. Cambridge Council continued to be a leader in the with help from Cambridge Rotary, saw 170 trees and efficient use of water for irrigation. shrubs planted at Roscommon Park; and The Town was a finalist in the Waterwise Council • a bush section of Chipping Park rehabilitated with category in the Australian Water Association Western local native species. Australia Water Awards in November 2011. This was in recognition of the Town’s focus, throughout its parks and Coastal Natural Areas Management Plan facilities, on continuous improvement of water efficiency 2006-2010 best practice over the past few years. Rehabilitation works in the Town’s coastal dunes were The Town achieved the ICLEI Milestone 4, Corporate, once again completed by Cambridge Coastcare, in by saving 13,577KL in the 2010/2011 year against accordance with the Coastal Natural Areas Management the 2009/2010 result. The Town has participated in Plan. This included removal of woody weeds and planting the program since 2007 and has used the program to thousands of tube stock plants, specially grown from manage resources in a sustainable and focused manner. local provenance seed collected from the local dunes. There are 186 hectares under irrigation, managed using industry best practice methods including: • hydrozoning of parks to apply only the required amount of water based on the need and use of the park. A weather station and central control computer system monitor the weather and only apply irrigation when turf and plants need it. These methods have reduced the Town’s water usage in the reporting year to 5,291 kilolitres per hectare per year, which compares favourably with the Water Corporations allocation of 7,500kl/ha/yr; • ecozoning parks to promote biodiversity and conserve water;
48 Town of Cambridge Treescape Plan 2010-2020 Trees and Landscape Improvements Trees are one of the Town’s most important natural During the reporting period tree and landscape assets and are regarded as critical urban infrastructure. improvement works included: The Town’s street trees are managed in accordance with • City Beach Civic Centre (stages two of three), the Treescape Plan. The purpose of the Plan is to: Maloney Park and various road reserves/roundabouts; • develop attractive treescapes for every street and in the Town; • street tree improvement and risk management works • increase the overall tree canopy area each year; including the ongoing Ficus hillii and • improve the visual appeal of commercial centres; and The Boulevard pine tree management programs; on-going management of Phoenix palms and tree • foster community awareness of the importance of panting programs including the planting of many street trees and so create a sense of pride in the thousands of trees and shrubs in various streets quality of streets. and parks. The Council this year adopted a Priority Streets Improvement Program and a Precinct Streets Planting Program. These programmes aim to achieve entire street improvements. Street tree numbers are estimated to increase by 57 per cent from 14,000 to 22,000 by 2025. Improvement works are planned to commence in winter 2013.
Annual Report 11| 12 49 Garden Awards 2011 Best Water Wise Front Garden The 16th Annual Garden Awards were held in October 8 Turriff Road, Floreat 2011 once again showcasing many beautifully maintained gardens. The judging panel looked for well maintained verge and private property front gardens, balconies and those gardens that require minimal water use. The awards were awarded as follows:
Best Residential Front Garden 6 Calver Place, City Beach
Highly Commended Water Wise Front Garden 240 Jersey Street, Wembley
Highly Commended Residential Front Garden 31 Aruma Way, City Beach
Best Commercial/Group Housing Front Garden 60 Kalinda Drive, City Beach
Council wishes to congratulate those residents who made an effort to give their gardens a facelift this year and those who consistently maintain their gardens to a high standard. The efforts are noticed and appreciated.
50 Town of Cambridge Statutory Compliance and Civic Responsibilities Statutory Compliance and Civic National Competition Policy Responsibilities National Competition Policy is a whole of government approach to bring about. reform in the public sector to Elected Members Conduct encourage government to become more competitive. Section 5.121 of the Local Government Act 1995 Local government is affected mainly where it operates requires that local governments maintain a register of significant business activities, which compete or could complaints that result in action under Section 5.110(6) compete with private enterprise and where local laws (b) or (c). There were no breach allegations lodged during unnecessarily affect competition. the financial year. Competitive Neutrality Major Land Transactions This principle deals with ensuring that government There were no major land transactions undertaken during business operations do not have any advantage or the 2011/12 financial year. disadvantage in comparison with the private sector. In the period under notice, no activities undertaken by the Exempt Land Transactions Town were classified as either a Public Trading Enterprise or a Public Financial Enterprise. Accordingly, during the There were no exempt land transactions undertaken reporting period no allegations of non compliance with during the 2011/12 financial year. the principles of Competitive Neutrality were received.
Compliance with the State Records Act Bold Park Pool The Town complies with the State Records Act 2000. SUMMARY 2011/2012 New employees are provided with in-house assistance to Operational Revenues 998,559 ensure they understand their record keeping obligations Operational Expenses 1,552,838 and responsibilities. Ongoing records management Notional Return (554,279) support is available to all staff through regularly updated user guides and manuals on the Town’s intranet, and Less Advantages (335,450) from experienced administration staff. Plus Disadvantages 93,218 Incoming correspondence registration and response is Non Commercial Services (796,511) monitored by progress reports generated at the end of each month from the document management system Wembley Golf course The Town’s Record Keeping Plan, a requirement under SUMMARY 2011/2012 the State Records Act 2000, is currently under review. Operational Revenues 6,047,511 This plan was previously given a five year approval by the Operational Expenses 5,765,603 State Records Commission on 5 December 2007. Notional Return 281,908 Freedom of Information Less Advantages (801,412) The Town complies with the Freedom of Information Act Plus Disadvantages 303,564 1992. The Town’s Freedom of Information Statement has Estimated Return (215,940) been reviewed in accordance with provisions of the Act. The Statement is available for public inspection in hard copy or on the website.
Annual Report 11| 12 51 Statutory Compliance and Civic Responsibilities Local Laws The Local Government Act 1995 requires all of the Town’s Local Laws to be reviewed every eight years. Local Laws are also revised periodically on a needs basis. As part of this process local law amendments are assessed against National Competition Policy principles where appropriate.
Employees Remuneration Number of employees of the Council, in bands of $10,000, entitled to an annual cash salary of $100,000 or more. Salary Range 30/06/12 30/06/11 $100,000 - $109,999 5 1 $110,000 - $119,999 - - $120,000 - $129,999 - - $130,000 - $139,999 - 5 $140,000 - $149,999 5 - $150,000 - $159,999 - - $160,000 - $169,999 - - $170,000 - $179,999 - - $180,000 - $189,999 - 1 $190,000 - $199,999 1 -
52 Town of Cambridge About Our Town
The Town of Cambridge, in Perth’s western suburbs, About our Logo is about 8 kilometres from Perth CBD. The swan represents our state of Western Australia, Cambridge, once an ancient land covered by water, and in particular our very own Lake Monger. has the limestone ridges and outcrops which created the The graceful arc of the swan’s neck, integrated with the basis for spectacular features such as Bold Regional Park, letter C symbolises the Town of Cambridge. The Swan Lake Monger and the Quarry Amphitheatre. is centred in a diamond that indicates prosperity. Today, Cambridge covers 22 square kilometres and has The upper green triangle denotes our beautiful parks with a population of nearly 27,500. There are around 10,000 the peak representing Reabold Hill. The lower blue triangle residential properties in the Town, which is recognised represents our ocean and lakes. On a broader scale, the for its many regional parks and recreational, sporting colours of blue and green represent strength and reliability. and outdoor facilities. The logo is contemporary in design whilst maintaining The Town was formed on 1 July 1994 after the state a classical appeal. government restructured the former City of Perth. Clarity, simplicity and easier recognition reflect a synergy Cambridge is named after Cambridge University in between typography and graphical device. The treatment England. It is bordered by the Cities of Vincent, Perth, of typography ITC Leawood - Book (font, character set, Subiaco Nedlands and Stirling and includes the suburbs colour and weight) have all been carefully considered of City Beach, Floreat, Wembley, West Leederville, and and balanced to provide a contemporary look without parts of Jolimont, Mount Claremont and Wembley Downs. losing the heritage and legacy of the brand. Features of the Town include Lake Monger, Bold Park, This also applies to the logotype, lozenge device. Wembley Golf Course, City Beach, Floreat Beach, Slightly rounded corners have replaced the hard, Bold Park Aquatic Centre, Perry Lakes Reserve and the aggressive edges of the previous version, creating Floreat Forum shopping centre. a warmer, more accessible contemporary feel that matches the typography in general. The rounded corners add to the new brand positively as does the simplification and smoothing out of the horizontal break line, between blue and green elements. The logo, can be utilised primarily in a landscape format. The portrait version may also be used to cater for a variety of purposes.
Annual Report 11| 12 53 Town Profile Area 22 square kilometres Established 1 July 1994 Population 27,442 (ABS ERP June 2012) Number of electors 17,169 (October 2011 Election) Rateable properties 10,857 (30 June 2012) Number of wards Two (Wembley and Coast) Number of elected members One Mayor and eight councillors Distance from Perth 8 km west of the Perth GPO Area of parks, gardens and reserves 474 hectares Beaches and coastal dunes 4.7 kilometres Suburbs and localities City Beach, Floreat, Wembley, West Leederville, and parts of Jolimont, Mount Claremont, Daglish and Wembley Downs Boundaries Cities of Vincent, Stirling, Perth, Nedlands and Subiaco Length of sealed roads 194 kilometres Number of employees (FTE) 188 (30 June 2012) Tourist attractions Lake Monger, Perry Lakes, Reabold Hill, Bold Park, City Beach, Floreat Beach, Quarry Amphitheatre, Wembley Golf Course (36 holes); Bold Park Aquatic Centre, Perry Lakes Skate Park Local industry Commercial shopping areas, medical services Operating revenue $44.1 million (2011/12 actual) Rate revenue $18.6 million (2011/12 actual) Operating expenditure $35.4 million (2011/12 actual) Capital expenditure $15.3 million (2011/12 actual)
54 Town of Cambridge
Financial Report Contents
Independent Auditor’s Report 56 Note 15: Asset Revaluation Reserves 77 Statement by Chief Executive Officer 58 Note 16: Notes to the Statement of Cash Flows 77 Statement of Comprehensive Income Note 17: Superannuation 78 by Program 59 Note 18: Contingent Liabilities 79 Note 19: Capital and Leasing Commitments 79 Statement of Comprehensive Income Note 20: Fees and Charges by Program 79 by Nature or Type 59 Note 21: Grants, Subsidies and Contributions 79 Statement of Financial Position 60 Note 22: Disposal of Assets and Land Statement of Changes in Equity 60 Held for Resale 80 Statement of Cash Flows 61 Note 23: Statement of Rating Information 81 Rate Setting Statement 62 Note 24: Trust Funds 81 Note 25: Members of Council Remuneration 82 Notes to and Forming Part of the Note 26: Subsequent Events 82 Financial Report: 63 Note 27: Employee Numbers 82 Note 1: Significant Accounting Policies 63 Note 28: Major Land Transactions 82 Note 2: Component Functions/Activities 69 Note 29: Major Trading Undertaking 83 Note 3: Assets Classified By Function and Activity 70 Note 30: Other Financial Assets 84 Note 4: Depreciation 70 Note 31: Investment in Regional Councils Note 5: Conditions Over Contributions 70 - Joint Venture 84 Note 6: Trade and Other Receivables 71 Note 32: Budget Comparisons – Non Operating 85 Note 7: Other Assets 71 Note 33: Economic Dependency 85 Note 8: Inventories 71 Note 34: Financial Risk Management 85 Note 9: Cash and Cash Equivalents 71 Note 35: Auditors Remuneration 86 Note 10: Trade and Other Payables 72 Note 36: Financial Ratios of the Accounts 87 Note 11: Provisions 72 Note 12: Borrowings 72 Note 13: Property, Plant & Equipment, Infrastructure Assets 74 Note 14: Reserves and Cambridge Endowment Lands Account 76
Annual Report 11|12 55 56 Town of Cambridge Annual Report 11| 12 57 58 Town of Cambridge -
35,931 35,931 $ 672,684 672,684 380,904 380,904 532,469 532,469 658,539 658,539 (32,674) (64,980) 658,539 658,539 861,905 861,905 861,905 (382,497) (346,566) 2,582,010 2,582,010 1,602,100 1,602,100 1,306,476 1,306,476 5,649,444 5,649,444 1,306,125 1,306,125 Actual 17,024,771 17,024,771 11,667,671 11,667,671 13,872,354 13,872,354 11,181,724 11,181,724 33,549,236 33,549,236 32,923,371 32,923,371 2010/2011 -
$ 435,500 435,500 379,400 379,400 537,400 537,400 709,000 709,000 590,200 590,200 709,000 709,000 (453,500) (652,800) 1,996,400 1,996,400 1,190,000 1,190,000 1,611,000 1,611,000 5,632,100 5,632,100 3,798,800 3,798,800 Budget 3,345,300 3,345,300 3,282,700 3,282,700 3,282,700 18,239,600 18,239,600 13,370,000 13,370,000 14,502,100 14,502,100 12,513,300 12,513,300 35,231,500 35,231,500 35,175,300 35,175,300 2011/2012
- Actual 436,641 436,641 383,814 383,814 596,975 596,975 653,835 653,835 653,835 653,835 735,150 735,150 (628,262) (166,521) 2,885,302 2,885,302 1,550,516 1,550,516 1,580,099 1,580,099 5,800,515 5,800,515 6,950,171 6,950,171 1,813,485 (i) 2011/2012 $ 1,185,223 1,185,223 8,704,023 8,704,023 8,704,023 18,590,774 18,590,774 12,497,336 12,497,336 14,835,067 14,835,067 11,375,115 11,375,115 35,960,569 35,960,569 34,571,585 34,571,585 4 23 21 20 12 21 22 22 31 Note This Statement should be read in conjunction with the accompanying notes. This Statement of Comprehensive Income by Nature or Type or Income by Nature Statement of Comprehensive for the year end 30 June 2012 Revenue Rates Operating Grants, Subsidies and Contributions Grants, Operating Fees & Charges Fees Interest Earnings Other Revenue/Income Expenses Excluding Finance Costs Employee Costs Materials & Contracts Utilities Insurance Other Expenditure Depreciation on Non-current Assets Depreciation on Non-current Finance Costs Interest Expenses and Contributions Disposal of Assets Assets Gain on Disposal of Assets Loss on Disposal of Operating Result Operating Subsidies Grants, Non Operating Change In Equity – Joint Ventures Change In Equity – Joint NET RESULT Income Other Comprehensive TOTAL COMPREHENSIVE INCOME TOTAL - - -
97,205 76,263 48,638 35,931 $ (64,980) (64,980) 963,639 556,109 279,359 570,215 898,505 405,287 595,338 658,539 212,500 424,400 669,225 (32,674) 861,905 861,905 658,539 (382,497) (346,566) 1,962,145 8,015,598 1,945,200 1,360,815 1,464,817 4,713,847 6,508,721 1,936,541 Actual 1,306,125 19,605,080 14,469,285 33,549,236 32,923,371 2010/2011 - - - - -
80,900 77,500 49,500 88,000 16,500 $ 991,300 716,000 131,600 537,400 980,200 433,600 949,900 709,000 485,700 590,200 709,000 (453,500) (652,800) 2,237,400 9,011,800 1,751,400 1,539,300 1,502,800 5,484,100 6,764,400 1,969,600 3,798,800 Budget 3,345,300 3,282,700 3,282,700 20,184,100 15,014,000 35,231,500 35,175,300 2011/2012 - -
57,530 57,755 $ 100,231 690,603 189,822 613,004 438,678 629,915 653,835 162,500 683,116 653,835 735,150 (166,521) (628,262) (166,521) 1,006,651 2,109,852 8,514,467 1,853,830 1,415,853 1,003,991 1,425,496 5,405,331 6,750,877 1,764,129 1,813,485 1,339,502 4,765,053 Actual 6,950,171 1,185,223 8,704,023 8,704,023 21,379,828 15,124,312 35,960,569 34,571,585 2011/2012 12 21 22 31 Note This Statement should be read in conjunction with the accompanying notes. This Revenue Purpose Funding General Governance Law Order and Public Safety Health Education & Welfare Community Amenities Recreation and Culture Transport Economic Services Other Property and Services Expenses Excluding Finance Costs Purpose Funding General Governance Law Order and Public Safety Health Education & Welfare Community Amenities Recreation and Culture Transport Economic Services Other Property and Services Finance Costs Recreation and Culture Change in Equity – Joint Ventures Change in Equity – Joint Other Property and Services Disposal of Assets Assets Gain on Disposal of Assets Loss on Disposal of NET RESULT Income Comprehensive Total Other Comprehensive Income Other Comprehensive Non Operating Grants, Subsidies and Contributions Grants, Non Operating Law Order and Public Safety Community Amenities Recreation and Culture Transport Other Property and Services Statement of Comprehensive Income by Program Statement of Comprehensive for the year end 30 June 2012
Annual Report 11| 12 59 - - - -
$ 861,905 Total Total Equity 8,704,023 161,496,867 151,930,939 152,792,844
------$ Asset Asset Reserves Revaluation 59,717,526 59,717,526 59,717,526
- - - - $ 256,032 Cambridge 8,972,152 Endowment (1,706,303) 8,716,120 10,422,423 Land Account
- - - - $ Cash/ Backed 205,630 Reserves Reserves 2,712,284 6,011,921 Investment (3,505,267) 2,506,654
- - $ Surplus 861,905 (461,662) Retained 8,704,023 5,211,569 90,094,904 81,852,543 75,779,069 14 14 Note Balance as at 30 June 2012 Balance as at 30 June Transfer from/(to) Reserves/ELA Transfer Total Other Comprehensive Income Total Balance as at 30 June 2011 Balance as at 30 June Net Result Transfer from/(to) Reserves/ELA Transfer Total Other Comprehensive Income Total Balance as at 1 July 2010 Net Result This Statement should be read in conjunction with the accompanying notes. This Statement of Changes in Equity for the year ended 30 June 2012
50,321 $ 492,591 364,104 956,474 119,946 248,298 2011 1,276,906 5,635,701 3,699,100 5,900,272 2,129,420 8,149,638 Actual 18,954,325 13,053,220 81,852,542 11,222,773 59,717,526 26,409,844 13,301,519 21,451,157 142,814,478 147,834,155 174,243,999 152,792,842 152,792,842 -
95,422 $ 396,275 929,330 125,391 225,406 2012 1,566,117 5,457,581 3,532,579 4,010,275 2,296,804 6,432,470 Actual 19,201,678 13,953,446 90,094,904 11,684,435 59,717,526 26,320,797 14,178,852 20,611,322 150,929,207 155,787,390 182,108,187 161,496,865 161,496,865 9 6 7 8 6 30 13 30 31 10 11 12 11 12 14 15 Note CURRENT ASSETS Cash and Equivalents Financial Assets Trade and Other Receivables Trade Other Inventories Total Assets Current Total NON-CURRENT ASSETS and Other Receivables Trade Property Plant and Equipment Infrastructure Financial Assets Investments Assets Non-Current Total ASSETS TOTAL CURRENT LIABILITIES and Other Payables Trade Provisions Current Borrowings Total Current Liabilities Current Total NON-CURRENT LIABILITIES Provisions Non-Current Borrowings Liabilities Non-Current Total TOTAL LIABILITIES TOTAL NET ASSETS EQUITY Retained Surplus Reserves – Cash/Investment Backed Asset Revaluation Reserve – EQUITY TOTAL Statement of Financial Position for the year end 30 June 2012 Statement should be read in conjunction with the accompanying notes. This
60 Town of Cambridge
216,613 $ (113,391) (113,391) 1,046,963 2011 1,263,577 1,150,186 Actual (2,698,305) 18,954,323 21,652,628 -
$ (119,900) (119,900) 1,450,300 2012 7,824,800 1,450,300 1,330,400 Budget 18,444,100 (10,619,300)
47,968 (65,423) $ 247,351 (971,093) (113,391) (113,391) 1,019,061 2012 Actual 19,201,674 18,954,323 16 Note
Proceeds from borrowing Increase/(Decrease) in Deposits and Bonds Repayment of borrowings – – – – – – This Statement should be read in conjunction with the accompanying notes. This Cash Flows From Financing Activities Financing Cash Flows From Receipts Payments Net Cash from/(used in) Financing Activities in) Financing Net Cash from/(used in Cash Held Net Increase/(Decrease) Cash and cash equivalents at the Beginning Cash and cash equivalents at the Beginning of the Year Cash and cash equivalents at the Year End of the Statement of Cash Flows for the year ended 30 June 2012 - - -
15,940 18,885
317,323 440,884
$ (496,682) (495,023) (532,469) (658,539) (352,748) 1,306,125 1,280,241 1,602,100 1,613,975 (1,101,720) (6,307,854) (3,740,596) (1,306,476) 2011 1,639,388 6,653,997 50,321 13,105,761 17,048,673 Actual (12,142,664) (13,463,627) $ 35,110,520 492,591 364,104 956,474 119,946 248,298 (10,502,488) (12,141,876) (28,456,523) 2011 1,276,906 5,635,701 3,699,100 5,900,272 2,129,420 8,149,638 Actual 18,954,325 13,053,220 81,852,542 11,222,773 59,717,526 26,409,844 13,301,519 21,451,157 142,814,478 147,834,155 174,243,999 152,792,842 152,792,842 - - - -
92,300 (27,000) 590,300 600,000 557,400 $ (808,200) (912,000) (828,900) (289,035) 4,003,000 1,309,900 2,036,100 (1,104,500) (7,802,900) (1,928,736) 2012 4,685,500 5,947,700 13,576,800 18,239,800 - (12,840,300) (11,914,891) (14,498,537) Budget 36,319,800 (17,897,400) (22,582,900) (30,372,100)
95,422 $ 396,275 929,330 125,391 225,406 2012 1,566,117 5,457,581 3,532,579 4,010,275 2,296,804 6,432,470 Actual 19,201,678 13,953,446 90,094,904 11,684,435 59,717,526 - 26,320,797 14,178,852 20,611,322 150,929,207 155,787,390 182,108,187 161,496,865 161,496,865
2,532 507,757 519,735 436,641 650,096 $ (135,022) (447,101) (596,975) (653,835) (330,865) 2,244,820 2,062,462 1,553,024 2,847,332 (1,623,623) (1,780,880) (1,484,760) (5,246,159) (1,580,099) 2012 5,334,774 5,695,545 14,067,707 18,148,317 Actual (5,382,771) (14,340,483) (14,508,264) 37,705,649 (10,717,545) (32,010,104) 9 6 7 8 6 30 13 30 31 10 11 12 11 12 14 15 Note 16 Note
Work in progress Work Purchase of land held for resale Purchase of external plant and equipment Purchase of office furniture and equipment Purchase of land and buildings Purchase of infrastructure assets Purchase of infrastructure Purchase of Investment Sale of external plant and equipment Sale of land Proceeds from Investments Matured Grants/Contributions for development for development Grants/Contributions of Assets Other expenditure Interest Paid Insurance Utilities Materials and contracts Employee expenses Other revenue/income Goods and Services Tax Refund Tax Goods and Services Interest received Fees and charges and charges Fees Service charges Grants and subsidies and contributions and subsidies contributions Grants (operating) Rates – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – Net Cash from/(used in) Investing Activities in) Investing Net Cash from/(used Payments Cash Flows From Investing Activities Investing Cash Flows From Receipts Net Cash Provided By Operating Activities By Operating Net Cash Provided Payments Cash Flows From Operating Activities Operating Cash Flows From Receipts This Statement should be read in conjunction with the accompanying notes. This CURRENT ASSETS Cash and Equivalents Financial Assets Trade and Other Receivables Trade Other Inventories Total Assets Current Total NON-CURRENT ASSETS and Other Receivables Trade Property Plant and Equipment Infrastructure Financial Assets Investments Assets Non-Current Total ASSETS TOTAL CURRENT LIABILITIES and Other Payables Trade Provisions Current Borrowings Total Current Liabilities Current Total NON-CURRENT LIABILITIES Provisions Non-Current Borrowings Liabilities Non-Current Total TOTAL LIABILITIES TOTAL NET ASSETS EQUITY Retained Surplus Reserves – Cash/Investment Backed Asset Revaluation Reserve – EQUITY TOTAL This Statement should be read in conjunction with the accompanying notes. This Statement of Cash Flows for the year ended 30 June 2012
Annual Report 11| 12 61 -
$ (24,139) 2011 317,323 Actual (495,023) (151,051) (968,746) (496,682) (113,391) (635,131) 1,306,126 1,046,963 4,672,248 2,341,433 2,232,441 (3,000,000) (3,307,854) (1,101,720) (1,094,523) (1,502,136) (1,166,981) (3,475,927) 1,623,449 6,817,158 (14,057,377) (17,024,771) - - -
$ (27,000) 2012 590,200 Budget (565,300) (808,200) (319,700) (119,900) 4,297,300 1,450,300 2,662,000 3,747,200 (1,104,500) (1,944,000) (4,025,000) (1,487,200) (3,853,000) (2,079,900) 4,887,500 10,882,400 (12,275,000) 18,741,900 (28,608,700) (18,239,900)
$ (24,997) (40,078) (89,044) 2012 990,000 Actual (998,591) (486,169) (447,101) (952,356) 6,950,171 2,752,577 3,047,531 3,475,927 1,125,438 (1,780,880) (4,125,829) (3,897,218) (1,010,812) (1,623,623) (3,253,161) (1,381,469) (4,065,032) 9,702,748 4,573,864 (20,111,328) (18,248,898)
12 Note Purchase of Land Purchase of Land Purchase of Buildings Purchase of Furniture and Equipment Purchase of Plant and Equipment Purchase of Infrastructure - Parks and Reserves - Parks - Roads and Lanes - Drainage - Footpaths - Bus Shelter - Work in Progress Work - Ocean Mia Development Costs Capitalised Repayment of Debt Principal Transfers to Reserve Transfers Transfers to Endowment Lands Account to Endowment Lands Transfers Add: Capital Revenue Add: Contribution for the development of assets Proceeds from sale of assets Plus: Funding Sources Plus: from Reserve Funds Transfer Opening Funds Transfer from Endowment Lands Account Account from Endowment Lands Transfer Loans Closing Funds Less: Amount Required to be Raised from Rates to be Raised from Amount Required This Statement should be read in conjunction with the accompanying notes. This Rate Setting Statement for the year ended 30 June 2012 -
- - $ 2011 30,974 34,006 Actual 48,638 76,263 97,205 197,733 556,109 963,639 (595,338) (405,287) (898,505) (570,215) 5,649,444 1,945,199 8,015,598 1,962,145 2,580,309 (1,919,895) (6,508,721) (4,713,847) (1,464,817) (1,360,815) 5,714,424 (15,127,824) 16,442,838 (33,565,263) (17,122,425) -
- - - - $ 2012 49,500 77,500 80,900 Budget 131,300 716,000 991,300 (949,900) (433,600) (980,200) (537,400) 5,632,100 1,751,400 9,011,800 2,237,400 2,064,400 (1,969,600) (6,764,400) (5,484,100) (1,502,800) (1,539,300) 5,632,100 (15,842,900) 17,111,500 (36,004,200) (18,892,700)
$ 4,714 2012 30,074 Actual 57,755 57,530 136,447 189,822 690,603 100,231 (396,276) (309,386) (629,915) (438,678) (613,004) 5,800,516 1,853,830 8,514,467 2,109,852 1,006,651 3,130,930 (1,930,651) (6,750,877) (5,405,331) (1,425,496) (1,003,991) (1,415,853) 5,266,089 (15,778,146) 17,711,671 (35,391,942) (17,680,271)
4 Note Investment Mindarie Investment Tamala Park Investment Tamala Total Expenditure Total Net Add Non Cash Expenditure Provision for Employee Entitlements (Non Current) (Non Current) Adjustment deferred rates Other Property and Services Economic Services Transport Recreation and Culture Community Amenities Education & Welfare Health Law Order and Public Safety Governance Total Revenue Total Expenditure Less: Purpose Funding General Other Property and Services Economic Services Transport Recreation and Culture Community Amenities Education & Welfare Health Law Order and Public Safety Governance Revenue Purpose Funding General Depreciation Against Land (Southport) Interest Capitalised Statement should be read in conjunction with the accompanying notes. This Rate Setting Statement for the year ended 30 June 2012
62 Town of Cambridge 2% 5% 10% 10% 25% 10% 1.6% 2.5% 33.3% 5%-2% 2%-1.3% 20%-10% 20%-10% 20%-1.5% 33.3%-10% 33.3%-20% Depreciation Rate Depreciation 4 Years 3 Years 50 Years 20 Years 60 Years 10 Years 10 Years 40 Years 10 Years 3-5 Years 5-75 Years 3-10 Years 5-10 Years 5-10 Years Useful Life 20-50 Years 50-75 Years Parks and Reserves and Reserves Parks Roads and Lanes Drainage Footpaths Bus Shelters Underpasses Mobile Plant Light Fleet Fixed Plant Equipment Furniture Non Electrical Equipment Electrical Equipment Computer Equipment and Software General Minor – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – Category Infrastructure External Plant and Equipment Office Furniture and Equipment Office Furniture Buildings Property, Plant and Equipment Infrastructure Property, plus of the assets given as consideration Cost is determined as the fair value All assets are initially recognised at cost. cost is determined as fair assets acquired at no cost or for nominal consideration, For costs incidental to the acquisition. cost of non current assets constructed by the Council includes all materials The at the date of acquisition. value and fixed overhead. direct labour on the project and an appropriate proportion of variable used in construction, Depreciation excluding freehold land) are systematically depreciated over their All non-current assets having a limited useful life (i.e. estimated useful lives in a manner which reflects the consumption of service potential embodied those assets. major The which are reviewed each reporting period. using rates basis, Depreciation is recognised on a straight-line depreciation periods are:- Assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from the time an asset is from the time an asset is in respect of internally constructed assets, Assets are depreciated from the date of acquisition or, completed and held ready for use. Significant Accounting Policies (Continued) Accounting Significant (i) (ii)
Notes to and forming part of the Financial Report for the year ended 30 June 2012 1. and and
Local Government Act 1995 Local Government $10,000 $10,000 $ 2,000 $ 2,000 Capitalisation of Non-Current Assets Capitalisation of Non-Current plant and equipment acquired during the reporting period are brought to account at cost or if other Property, at fair value. than by purchase, assets are capitalised Infrastructure assets are capitalised if the cost exceeds $1,000. Fixed assets other than infrastructure exceeds the following for each type of infrastructure. if the cost or valuation and Reserves Parks Roads and Lanes $10,000 Drainage Footpaths Bus Shelters Underpasses $10,000 value less than $1,000 having regard to Chief Executive Officer or nominee has discretion to capitalise assets with a The the nature of item. (i) The financial report is a general purpose financial statement which has been prepared in accordance with applicable Australian Australian purpose financial statement which has been prepared in accordance with applicable financial report is a general The Accounting Interpretations, Australian Accounting Standards (as they apply to local governments and not for profit entities), the Accounting Standards Board, Australian other authoritative pronouncements of the All Funds through which the Council controls resources to carry on its functions have been included in the financial statements All Funds through which the Council controls resources to carry on its functions have been included in financial statements forming part of this financial report. and balances between those Funds (for all transactions In the process of reporting on local government as a single unit, between Funds) have been eliminated. loans and transfers example, statement of those monies appears but a separate Fund are excluded from the financial statements, Trust All monies held in the at Note 24 of these financial statements. Significant AccountingPolicies accompanying regulations. by the where applicable, modified, report has also been prepared on the accrual basis and is based historical costs, The financial assets and liabilities. of selected non-current assets, measurement at fair value Critical Accounting Estimates Accounting Standards requires management to make Australian of a financial report in conformity with preparation The estimates and assumptions that effect the application of policies reported amounts assets liabilities, judgements, income and expenses. other factors that are believed to estimates and associated assumptions are based on historical experience various The results of this experience and other factors combine to form the basis making The be reasonable under the circumstances. Actual results may differ from of assets and liabilities not readily apparent from other sources. judgements about carrying values these estimates. Property, Plant and Equipment Property, Basis of Preparation The Local Government Reporting Entity
he significant accounting policies which have been adopted in the preparation of this financial report are: he significant accounting policies which have been adopted in the preparation (c) (a) (b) Notes to and forming part of the Financial Report for the year ended 30 June 2012 1. T
Annual Report 11| 12 63
12 months from the reporting date, which are classified as current assets. 12 months from the reporting date, financial assets Available-for-sale that are either are non-derivatives equity securities, comprising principally marketable financial assets, Available-for-sale They are included in non-current assets unless designated in this category or not classified any of the other categories. Investments are designated as management intends to dispose of the investment within 12 months balance date. to if they do not have fixed maturities and or determinable payments management intends available-for-sale hold them for the medium to long term. Financial assets at fair value through profit and loss profit Financial assets at fair value through this A financial asset is classified in trading. through profit or loss are financial assets held for Financial assets at fair value are classified as held for trading Derivatives category if acquired principally for the purpose of selling in short term. Assets in this category are classified as current assets. unless they are designated as hedges. Loans and receivables in financial assets with fixed or determinable payments that are not quoted are non-derivative Loans and receivables except for those with maturities greater than 12 months after the are included in current assets, They an active market. and other receivables are included in trade Loans and receivables balance date which are classified as non-current assets. in the Statement of Financial Position. Held-to-maturity investments financial assets with fixed or determinable payments and maturities Held-to-maturity investments are non-derivative If Council were to sell other than an management has the positive intention and ability to hold maturity. that the Council’s available- the whole category would be tainted and reclassified as insignificant amount of held-to-maturity financial assets, except for those with maturities less than Held-to-maturity financial assets are included in non-current assets, for-sale. When securities classified as available-for-sale are sold, the accumulated fair value adjustments recognised in equity are value adjustments recognised in equity are the accumulated fair are sold, When securities classified as available-for-sale included in the income statement as gains and losses from investment securities. (iv) Recognition and derecognition – the date on which Council commits to purchase Regular purchases and sales of financial assets are recognised on trade-date costs for all financial assets not carried at plus transaction Investments are initially recognised at fair value or sell the asset. value value through profit or loss are initially recognised at fair Financial assets carried at fair through profit or loss. fair value Financial assets are derecognised when the rights to receive cash costs are expensed in the income statement. and transaction transferred substantially all the risks and transferred and Council has flows from the financial assets have expired or been of ownership. rewards Land held for development and/or resale is valued at the lower of cost and net realisable value. Cost includes the cost of Cost includes the cost of at the lower of cost and net realisable value. Land held for development and/or resale is valued Interest and holding charges incurred development and interest incurred on the financing of that land during its development. after development is complete are recognised as expenses. Revenue arising from the sale of property is recognised in Statement Comprehensive Income as at time signing a of sale. binding contract intentions to release for Land held for resale is classified as current except where it non-current based on Council’s sale. Classification loans and value through profit or loss, financial assets at fair Council classifies its investments in the following categories: The classification depends on the purpose for financial assets. held-to-maturity investments and available-for-sale receivables, in Management determines the classification of its investments at initial recognition and, which the investments were acquired. this designation at each reporting date. re-evaluates the case of assets classified as held-to-maturity, (i) (ii) (iii) Significant Accounting Policies (Continued) Accounting Significant Land Held for Resale Assets Investments and Other Financial
Notes to and forming part of the Financial Report for the year ended 30 June 2012 1. (h) (i) Significant Accounting Policies (Continued) Accounting Significant Land Under Roads Acquired on or before 30 June 2008 – of lands under roads acquired on or before 30 June 2008 in accordance with Council has elected not to recognise the value AASB 1051. Acquired on or before 1 July 2008 – Plant and Equipment. AASB 116 – Property, Land under roads acquired after 30 June 2008 is accounted for in accordance with Local Government (Financial Management) Regulation 16 prohibits the recognition of land under roads as asset that is However, but vested under the control or management of local government. crown land, Accounting Standard is inconsistent with the Local Government (Financial Management) Regulation 4 states that where the to the extent of that inconsistency. the provisions of regulations prevail provisions of the regulations, any land under roads acquired on or after 1 July 2008 is not included as an asset of the Council. Consequently, Donations and Other Contributions Grants, Rates, donations and other contributions are recognised as revenues when the Council obtains control over assets grants, Rates, comprising the contributions. Control over levied for the year are recognised as revenues. All rates and reporting periods of the Council coincide. rating The upon receipt of rates. where earlier, period or, is obtained at the commencement of rating assets acquired from rates Unreceived contributions over which the Council has no assets is normally obtained upon their receipt. Control over granted control are not recognised as receivables. and therefore recognised as revenues in that accounting period Where conditional contributions are received in advance the nature of and amounts the conditions on which those funds are to be expended undischarged as at reporting date, pertaining to those undischarged conditions are disclosed in the notes financial report. and reported Assets” “Restricted and subject to undischarged conditions are classified as Contributions received in advance These notes also disclose the amount of contributions recognised in the notes accompanying financial report. separately for the current reporting operations as revenues in a previous reporting period which were obtained respect of the Council’s period. Cash and Equivalents at-call deposits include short term fixed, “Cash and Cash Equivalents” as Items described in the Statement of Financial Position value of cash that are readily convertible to known amounts and which subject an insignificant risk changes in and cash managed funds held with banks or other authorised financial institutions. at cost and interest earnings All investments (excluding cash managed funds) are valued Council holds no bonds or shares. The on those investments are recognised as revenue they accrue. Inventories is the estimated selling price in Net realisable value at the lower of cost and net realisable value. Inventories are valued the sale. ordinary course of business less the estimated costs completion and necessary to make are classified as current even if not expected to be realised in the next twelve months. Inventories held from trading
Notes to and forming part of the Financial Report for the year ended 30 June 2012 1. (d) (e) (f) (g)
64 Town of Cambridge
by contributing the minimum 9% to by contributing the minimum 9% to
Superannuation Superannuation Act Guarantee Superannuation Council meets the statutory requirements of The Leave Entitlements provision for employee benefits relates to the amounts expected be paid annual leave and long service The and are calculated as follows: Benefits) Term Annual Leave and Long Service (Short provision for employee benefits to annual leave and long service expected be settled in 12 months represents The of Cambridge has a present obligation to pay resulting from employees services provided Town the amount that balance date. the Council expects to pay and includes related on-costs. rates provisions have been calculated based on remuneration The Benefits) Term Long Service Leave (Long provision for employee benefits to long service leave expected be settled in more than 12 months represents The of the estimated future outflows to be made by employer resulting from employees service the present value and salary levels, is given to expected future wage Consideration balance date using the projected unit credit method. yields Expected future payments are discounted using market experience of employee departures and periods service. the at balance date on national government bonds with terms to maturity and currency that match as closely possible, Where the Council does not have unconditional right to defer settlement beyond estimated future cash outflows. the liability is recognised as a current liability. 12 months, Authorities, of Cambridge from other Local Government Town to the In respect of employees who have transferred liability for long service leave is recorded in the statement of financial position net contributions due from Council’s Authorities. other Local Government the WA Local Government Superannuation Plan or the City of Perth Superannuation Scheme depending on the employee’s Scheme depending on the employee’s Superannuation Plan or the City of Perth Local Government Superannuation WA the Plan and Local Government Superannuation WA Council also contributes an additional 5% to the The membership status. Scheme where voluntary contributions are made by employees. Superannuation an additional 5% to the City of Perth Council contributions are charged against revenue in the financial years to which payments relate. The (ii) All loans and borrowings are initially recognised at the fair value of the consideration received less directly attributable received less directly attributable of the consideration All loans and borrowings are initially recognised at the fair value costs. transaction Borrowings are classified as current liabilities unless the Council has an unconditional right to defer settlement of liabil ity for at least 12 months after the balance date. represent liabilities for goods and services provided to the Council prior end of and other payables payables Trade future payments in respect of the purchase financial year that are unpaid and arise when the Council becomes obliged to make amounts are unsecured and usually paid within thirty days of recognition. The these goods and services. Significant Accounting Policies (Continued) Accounting Significant (i) Loans and Borrowings and Other Payables Trade Employee Entitlements
(m) (n) Notes to and forming part of the Financial Report for the year ended 30 June 2012 1. (l) Significant Accounting Policies (Continued) Accounting Significant Subsequent measurement and held-to-maturity investments are carried at amortised cost using the effective interest method. Loans and receivables value through profit and loss are subsequently carried at fair financial assets and at fair Available-for-sale value through profit or loss category of the financial assets at fair Gains or losses arising from changes in the fair value value. Dividend are presented in the income statement within other or expenses period which they arise. value through profit and loss is recognised in the income statement as part of revenue from income from financial assets at fair of other monetary and Changes in the fair value right to receive payments is established. when Council’s continuing operations are recognised in equity. non-monetary securities classified as available-for-sale Impairment Council assesses at each balance date whether there is objective evidence that a financial asset or group of assets value of a a significant or prolonged decline in the fair In the case of equity securities classified as available-for-sale, impaired. If any such evidence exists for available-for- security below its cost is considered as an indicator that the securities are impaired. less value, the cumulative loss - measured as difference between acquisition cost and current fair sale financial assets, any impairment loss on that financial asset previously recognised in profit or - is removed from equity and th e are Impairment losses recognised in the income statement on equity instruments classified as available-for-sale income statement. not reversed through the income statement. The fair value of financial assets and financial liabilities must be estimated for recognition and measurement or for disclosure of financial assets and liabilities must be estimated for recognition measurement or disclosure fair value The purposes. prices at the balance date. is based on quoted market in active markets of financial instruments traded fair value The Council valuation techniques. is determined using in an active market of financial instruments that are not traded fair value The These conditions existing at each balance date. assumptions that are based on market of methods and makes uses a variety discounted reference to other instruments that are substantially the same, length transactions, include the use of recent arm’s inputs and relying as little possible on entity- and option pricing models making maximum use of market cash flow analysis, specific inputs. Other techniques, prices or dealer quotes for similar instruments are used long-term debt held. Quoted market value for the remaining financial instruments. are used to determine fair such as estimated discounted cash flows, their fair are assumed to approximate and payables receivables less estimated credit adjustments of trade nominal value The cash flows at of financial liabilities for disclosure purposes is estimated by discounting the future contractual fair value The values. to the Council for similar financial instruments. that is available interest rate the current market are assessed at each reporting other than inventories, assets, Accounting Standards the Council’s Australian In accordance with an estimate of the Where such an indication exists, date to determine whether there is any indication they may be impaired. Assets’ and appropriate adjustments made. ‘Impairment of AASB 136 amount of the asset is made in accordance with recoverable unit exceeds its recoverable An impairment loss is recognised whenever the carrying amount of an asset or its cash generating assets such as non-cash generating For Impairment losses are recognised in the Statement of Comprehensive Income. amount. in use is represented by the depreciated replacement cost of asset. value public buildings and the like, drains, roads, Estimation of Fair Value Estimation of Fair Impairment of Assets
Notes to and forming part of the Financial Report for the year ended 30 June 2012 1. (j) (k)
Annual Report 11| 12 65 Impact Nil - The objective of this Standard is to improve objective of this Standard is to improve The Nil - and simplify the approach for classification and measurement of financial assets compared Given the AASB 139. with the requirements of it is nature of the financial assets Council, not anticipated that the standard will have any material effect. Nil – Due to its nature and statutory requirements Nil – Due to its nature and statutory requirements 1 entity and Tier the Council will be deemed a purpose financial will continue to prepare general statements. Nil – The revisions embodied in this standard give revisions embodied in this standard give The Nil – effect to consequential changes arising from the AASB 9 which is not anticipated to issuance of have any material effect on the Council (refer (i) above). Nil – None of these amendments will have any Nil – None of these amendments will have any effect on the financial report as standard does purpose financial not apply in the case of general statements. Applicable (*) 1 January 2013 1 January 1 July 2013 1 January 2013 1 January ! July 2013 Issued December 2009 June 2010 December 2009 June 2010 Title and Topic AASB 2010- 2 AASB 2010- 2 Amendments to Accounting Australian Standards – arising from Reduced Disclosure Requirements- [AASB 101, 7,8, 5, 3, 1,,2, 108,111, 107, 102, 117,119, 116, 112, 127, 124, 123, 121, 134, 133, 131, 128, 138,140, 137, 136, & 1052 and 1050, 141, 4, interpretations 2, 129 & 127, 5 ,15,17, 1052] AASB 9 Financial AASB 9 Financial Instruments AASB 1053 - Application Application AASB 1053 - of Tiers of Australian Accounting Standards AASB 2009- 11 AASB 2009- 11 Amendments to Australian Accounting Standards AASB 9 arising from 101, 7, 5, 4, 3, [AASB 1, 118,121, 112, 108, 102, 136, 131,132, 128, 127, 1023 & 1038 and 139, interpretations 10 & 12] (i) (ii) (iii) (iv) Notes to and forming part of the Financial Report for the year ended 30 June 2012 ade receivables, which generally have 30 - 90 day terms, are recognised in Statement of Financial Position at cost. are recognised in Statement of Financial Position have 30 - 90 day terms, which generally ade receivables, Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, Borrowing costs are recognised as an expense when incurred except where they directly attributable to the acquisition, they are capitalised as part of the cost particular Where this is the case, construction or production of a qualifying asset. asset. All figures shown in the financial report have been rounded to nearest dollar. with the figures presented for current financial reclassified as to be comparable where appropriate, figures are, Comparative figures shown in the annual financial reports relate to original budget estimate for relevant Budget comparative year. items of disclosure. Regional Council with six other Councils, Park Tamala Council is a participant in both the Mindarie Regional and The Park. Victoria of Town and the Vincent and Perth Stirling, Wanneroo, namely the Cities of Joondalup, Under this method of accounting interest in a jointly is accounted for by applying the equity method. Venture Interest in Joint share of net controlled entity is initially recorded at cost and adjusted thereafter for the post acquisition change in venturer’s assets of the jointly controlled entity. Accounting Standards and Interpretations that have recently been issued or amended but are not yet effective Australian not been adopted by the Council for annual reporting period ending 30 June 2012. assessment of these new standards and interpretations is set out below. Council’s Significant Accounting Policies (Continued) Accounting Significant Borrowing Costs Borrowing Rounding Comparatives Venture in Joint Interest Periods Application in Future for and Interpretations Accounting Standards New Provisions it is more council has a present legal or constructive obligation as result of past events; The Provisions are recognised when: and the amount has been reliably estimated. than not that an outflow of resources will be required to settle the obligation; likely losses. Provisions are not recognised for future operating that an outflow will be required in settlement is determined by the likelihood Where there are a number of similar obligations, of an outflow with respect to any A provision is recognised even if the likelihood considering the class of obligations as a whole. one item included in the same class of obligations may be small. and other Receivables Trade Tr Debts that are known to be uncollectable written off is reviewed on an ongoing basis. receivables Collectability of trade raised when there is objective evidence that they will not be is A provision for impairment of receivables when identified. co llectable. refer to note 31. Venture further details relating to the Interest in Joint For
Notes to and forming part of the Financial Report for the year ended 30 June 2012 1. (o) (p) (q) (r) (s) (t) (u)
66 Town of Cambridge Impact Nil – None of these amendments will have any Nil – None of these amendments will have any effect on the financial report as none of topics of the Council. to the operations are relevant Applicable (*) 1 July 2013 1 July 2012 1 July 2013 Issued May 2011 May 2011 July 2011 Title and Topic AASB 2011 - 2 Amendments to Australian Accounting Standards - Arising from the Trans - Consequence Project - Reduced Disclosure Requirements [AASB 101 & AASB 1054] AASB 2011 - 3 Amendments to Australian Accounting Standards Adoption of - Orderly ABS GFS Changes to manual and related 1049] [AASB Amendments. AASB 2011 - 6 Amendments to Australian Accounting Standards - Extending Relief from the Equity Consolidation, Method and Proportionate Consolidation - Reduced Disclosure Requirements 128 & 131] [AASB 127, (viii)
Notes to and forming part of the Financial Report for the year ended 30 June 2012 Impact Nil - The revisions embodied in this standard give revisions embodied in this standard give The Nil - effect to the consequential changes arising from AASB 9 which is not anticipated the issuanance of to have any material effect on the Council (refer (i) above). Nil – None of these amendments will have any Nil – None of these amendments will have any effect on the financial report as none of topics of the Council. to the operations are relevant Nil – None of these amendments will have any Nil – None of these amendments will have any effect on the financial report as none of topics of the Council. to the operations are relevant Applicable (*) 1 January 2013 1 January 1 January 2012 1 January 1 January 2013 1 January Issued December 2010 December 2010 December 2010 Title and Topic AASB 2010-7 AASB 2010-7 Amendments to Accounting Australian Standards arising from AASB 9 (December 5, 4, 3, 2010) [AASB 1, 112, 108, 7,101,102, 127, 121, 120, 118, 136, 132, 131, 128, 1023 & 1038 139, 137, 5, and Interpretations 2, 19 &127] 12, 10, AASB 2010-8 AASB 2010-8 Amendments to Accounting Australian Standards - Deferred Recovery of Tax: Underlying Assets [AASB 112] AASB 2010-10 Further AASB 2010-10 Further Amendments to Accounting Australian Standards - Removal of Fixed Dates for First Adopters [AASB - time AASB 2010- 2009-11 & 7] (v) (vi) (vii) Notes to and forming part of the Financial Report for the year ended 30 June 2012
Annual Report 11| 12 67 Impact AASB 13 defines fair value, establishes a establishes value, AASB 13 defines fair and requires for measuring fair value framework measurements. disclosures about fair value AASB 13 requires: measurements to be - Inputs to all fair value categorised in accordance with a fair value and hierarchy; - Enhanced disclosures regarding all assets and but not limited to financial liabilities (including, assets and financial liabilities) measured at fair value. to AASB 13 will have a particular relevance the process of Council adopting fair value methodology in relation to its fixed assets as Apart from the mandated from 1 July 2012. in relation to assets be changes in value (which are mandated by legislation and revalued not changes to the standard) it is expected significantly impact the Council as framework AASB 13 does not differ significantly embodied in from that which is present in existing standards. amendment to the legislation requires The in relation to fixed assets phasing in of fair value It is not over three years from 1 July 2012. amount of any possible to estimate the likely revaluations. main change embodied in this standard is the The requirement or group items presented in other comprehensive income on the basis of whether they are potentially reclassifiable to profit or loss subsequently it effects presentation only and is not expected to significantly impact the Council. changes in relation to defined benefits plans The contained in this standard are not expected to significantly impact the Council nor are AASBs in relation to termination changes to benefits. Applicable (*) 1 January 2013 1 January 1 July 2013 2013 1 January Issued September 2011 September 2011 September 2011 Title and Topic AASB 2011 - 8 Amendments to Accounting Australian Standards arising from AASB 13 9, 7, 5, [AASB1,2,3,4, 101, 2010-7, 2009-11, 116, 110, 108, 102, 120, 119, 118, 117, 121,128,131,132,133, 139, 136,138, 134, 1004, 141, 140, 1023 & 1038 and 4, Interpretations 2, 131 19, 17, 14, 13, 12, &132] AASB 2010 - 10 AASB 2010 - 10 Amendments to Accounting Australian Standards arising from AASB 119 [AASB 1, 134, 124, 101, 8, 1049 & 2011 - 8 and Interpretation 14] AASB 13 Fair Value Value AASB 13 Fair Measurement AASB 2011 -9 AASB 2011 -9 Amendments to Australian Accounting Standards - Presentation of Items of Other Comprehensive 7, 5, Income [AASB 1, 132, 121, 112,120, 101, 1039 & 1049] 134, 133, AASB 119 - Employee Benefits (x) (xi) (xii) Notes to and forming part of the Financial Report for the year ended 30 June 2012 Impact Nil – None of these except for AASB 128, are are AASB 128, Nil – None of these except for expected to have significant application the of the Council. operations where the Council has AASB 128, With respect to the requirements of Venture, an interest in a Joint supersede those of the current Joint AASB 128, AASB 131. Standards Venture new standard more clearly defines the The accounting treatment and disclosure in relation to it. it is not Venture, Due to the nature of Joint expected to have a significant impact on the Council. Applicable (*) 1 July 2013 Issued August 2011 Title and Topic AASB 12 - Disclosure AASB 12 - Disclosure of Interests in Other Entities AASB 127 Financial - Separate Statements AASB 127 - Separate Financial Statements AASB 128 - Investments Associates and Joint in Ventures AASB 2011 - 7 Amendments to Accounting Australian Standards arising from the Consolidation and Joint Arrangements Standards [AASB 1, 2009- 9, 7, 5, 3, 2, 107,112, 101, 11, 131, 124, 121, 118, 139, 138, 133, 132, 1023 & 1038 and 16, 9, Interpretations 5, 17] AASB 10 Consolidated AASB 10 Consolidated Financial Statements AASB Arrangements 11 - Joint (ix) Notes to and forming part of the Financial Report for the year ended 30 June 2012
68 Town of Cambridge Component Functions/Activities Promote a sense of community; shopping and business Plan for active centres of recreation, and inviting public spaces Provide attractive Ensure an accessible community with emphasis on local Planning for our community Planning for our community Delivering our services Environmental leadership and Capacity to deliver
Notes to and forming part of the Financial Report for the year ended 30 June 2012 2. These and financial objectives. the Council has developed a set of operational In order to discharge its responsibilities the community, Plan and for each of its broad activities/ Strategic basis reflected by the Council’s objectives have been established both on an overall of Cambridge. Town for the future direction of objectives provide a framework These programs. whose vision is to create communities of choice. direction set by Council, objectives have been established from the strategic These aim to: Town’s it is the Encapsulating this vision, • • • • are: Town of the direction to the activities and programs areas that align the strategic four key The 1. 2. 3. 4. format using the following classifications: Statements are presented in a program Operating The Purpose Funding General interest on deferred rates, untied road grants, purpose grants, general rates, ex gratia interest for late payment, revenue, rate General investment returns. Governance finance. administration, electoral, public relations, civic receptions and functions, Members of Council, & Public Safety Order Law, public local law control, dog pound, animal control, clearing for fire hazards, including the Emergency Services Levy, Fire prevention, neighbourhood watch. surf lifesaving clubs, beach inspections, civil emergency services, security, Health health inspections. food control, immunisation, Maternal and infant health, Education & Welfare donations to welfare administration, centres, senior citizen’s aged and disabled, youth services, child care centres, Pre-schools, welfare organisations. Community Amenities town planning control/studies. public litter bins, litter control, refuse site operations, recycling, Rubbish collections, and Culture Recreation community recreation sports clubs, sports grounds, parks, golf course, beaches and swimming pool, civic centres, Public halls, amphitheatre. community arts program, library, cycleways, programs, Impact Impact Nil – None of these except for AASB 128, are are AASB 128, Nil – None of these except for expected to have significant application the of the Council. operations where the Council has AASB 128, With respect to the requirements of Venture, an interest in a Joint supersede those of the current Joint AASB 128, AASB 131. Standards Venture new standard more clearly defines the The accounting treatment and disclosure in relation to it. it is not Venture, Due to the nature of Joint expected to have a significant impact on the Council. Nil - None of these amendments will have any Nil - None of these amendments will have any effect on the financial report as none of topics of the Council. to the operations are relevant Applicable (*) Applicable (*) 1 July 2013 1 July 2013 2013 1 January 1 July 2012 Issued Issued November 2011 December 2011 August 2011 September 2011
AASB 124 AASB 1054 AASB 2009 – 12 AASB 2010 – 4 AASB 2010 – 5 AASB 2010 – 6 AASB 2010 – 9 AASB 2010 – 14 AASB 2011 - 1 Interpretation 19 Title and Topic Title and Topic AASB 12 - Disclosure AASB 12 - Disclosure of Interests in Other Entities AASB 127 Financial - Separate Statements AASB 127 - Separate Financial Statements AASB 128 - Investments Associates and Joint in Ventures AASB 2011 - 7 Amendments to Accounting Australian Standards arising from the Consolidation and Joint Arrangements Standards [AASB 1, 2009- 9, 7, 5, 3, 2, 107,112, 101, 11, 131, 124, 121, 118, 139, 138, 133, 132, 1023 & 1038 and 16, 9, Interpretations 5, 17] • • • • • • • • • • AASB 2011 - 12 AASB 2011 - 12 Amendments to Australian Accounting Standards arising AASB 2011 - 13 Amendments to Australian Accounting Standards Improvements to AASB 1049] from Interpretation 20 from Interpretation 20 [AASB 1] AASB 10 Consolidated AASB 10 Consolidated Financial Statements AASB Arrangements 11 - Joint AASB 2011 - 11 AASB 119 Amendments to (September 2011) arising from Reduced Disclosure Requirements The standards adopted had a minimal effect on the accounting and reporting practices of the Council as they were either not of the Council as they were either not standards adopted had a minimal effect on the accounting and reporting practices The recognition and measurement largely editorial in nature and were revisions to help ensure consistency with presentation, applicable, to operations. criteria of IFRSs or related to topics not relevant Adoption of New and Revised Accounting Standards Adoption of New and Revised Accounting Standards and Interpretations which Australian the Council adopted all of new and revised During the current year, became mandatory and which were applicable to its operations. new and revised standards were: These
(ix) (xiii) Notes to and forming part of the Financial Report for the year ended 30 June 2012 (v)
Annual Report 11| 12 69
- - - $ $ 59,000 47,750 42,452 42,452 75,000 75,000 $ 120,883 120,883 106,750 238,335 238,335 1,406 9,488 6,311 35,818 15,008 371,694 144,765 171,313 30 June 2011 30 June 30 June 2011 30 June 2,539,439 2,354,203 30 June 2011 30 June 5,649,444
- -
$ $ 75,000 75,000 42,452 42,452 20,000 20,000 25,480 120,883 120,883 238,335 238,335 850,026 850,026 895,506 895,506 $ 30 June 2012 30 June 30 June 2012 30 June 1,079 6,451 11,639 35,988 58,405 403,879 140,446 199,029 2,577,708 2,365,892 30 June 2012 30 June 5,800,515 General Purpose Funding General Governance Law Order and Public Safety Health Education & Welfare Community Amenities Recreation and Culture Transport Economic Services Other Property and Services Conditions Over Contributions Depreciation expense for the financial year was charged in respect of: Depreciation expense for the financial year Depreciation by Program Depreciation
Regional and Local Community Infrastructure Program Regional and Local Community Infrastructure Roads to Recovery Program MRWA Blackspot MRWA MRWA Rehabilitation MRWA MRWA Rehabilitation MRWA Blackspot MRWA Regional and Local Community Infrastructure Program Regional and Local Community Infrastructure Department of Sport & Recreation Grants which were recognised as revenues in the previous year and which were expended in the current reporting period which were recognised as revenues in the previous year and expended current reporting period Grants in the manner specified by contributor were: Notes to and forming part of the Financial Report for the year ended 30 June 2012 5. which were recognised as revenues during the year and obtained on condition that Grants they be expended on the acquisition of non-current assets but have yet to applied in that manner at reporting date were: (b)
$ $ 54,364 54,364 90,448 90,448 589,140 589,140 571,935 354,775 332,360 369,993 2,433,540 2,433,540 1,512,578 3,434,513 5,649,444 26,221,770 26,221,770 67,291,433 58,813,511 17,823,083 30 June 2011 30 June 30 June 2011 30 June 174,243,998 174,243,998
$ $ 79,204 79,204 424,386 378,096 426,992 426,992 102,122 767,587 767,587 326,213 1,592,074 3,405,959 3,041,696 3,041,696 5,800,515 25,581,061 25,581,061 70,780,331 62,432,208 18,570,774 30 June 2012 30 June 30 June 2012 30 June 182,108,187 182,108,187 Buildings Office Furniture and Equipment External Plant and Equipment Assets Infrastructure Depreciation expense for the financial year was charged in respect of: Depreciation expense for the financial year Assets Classified By Function And Activity Activity And Assets Classified By Function Depreciation by Asset Classification by Depreciation
Depreciation Governance Public Safety Law,Order, Health Community Amenities Recreation & Culture Transport Economic Services Other Property & Services General Purpose Funding General Education & Welfare Notes to and forming part of the Financial Report for the year ended 30 June 2012 Transport traffic street trees, street cleaning, street lighting, underpasses, median strips, road verges, drainage, rights of way, footpaths, Roads, underground power. management, traffic surveys, Economic Services Swimming pool inspections. Building control, Services Other Property other property. plant/vehicle operations, Public works overheads, 3. 4. (a)
70 Town of Cambridge
- $ $ $ 92,491 492,591 492,591 956,474 956,474 922,857 238,335 422,346 7,735,260 7,735,260 253,199 253,199 1,068,960 8,716,120 1,207,019 18,954,323 18,954,323 12,668,128 12,668,128 20,403,388 20,403,388 20,403,388 20,403,388 12,668,128 30 June 2011 30 June 30 June 2011 30 June 18,701,124 18,701,124 30 June 2011 30 June 18,954,323
- $ $ $ 929,330 884,753 104,785 365,496 895,506 235,926 103,019 381,419 7,315,139 8,972,151 1,254,231 19,201,678 12,815,868 20,131,007 12,815,868 18,820,258 30 June 2012 30 June $20,131,007 30 June 2012 30 June 30 June 2012 30 June 19,201,678
Western Australia Trustee Act 1962 Trustee Australia Western
Current Current Current Asset Management Management Waste Sporting Clubs - Sinking Funds Area Improvement Reserve Community Facilites – – – – – – – – – – Cambridge Endowment Lands Account (See Note 14) Cambridge Endowment Lands (see Note 5) Unspent Grants/Contributions Bonds and Deposits Works Cash at bank and on hand Deposits Term Cash and cash equivalents (see Note 9 (a)) Cash and cash equivalents Reserves (see Note 14) Other Financial Assets – Current (See Note 30) Other Financial (See Note 30) Other Financial Assets – Non-Current Other Financial Unrestricted Restricted Investments of cash funds are made in accordance with the (as amended). (as amended). The following restrictions have been imposed by regulations or other externally imposed following restrictions have been imposed by regulations or other externally The requirements:- Cash and Cash Equivalents Cash and Equivalents Cash and Equivalents Restricted Cash and Investments
Notes to and forming part of the Financial Report for the year ended 30 June 2012 9. (a) (b)
Rates and Rates and (3,377) 14,273 22,935 $ $ $ $ 266,229 261,541 158,485 556,820 41,193 30,786 33,005 33,005 27,779 292,125 50,321 286,392 286,392 364,104 364,104 50,321 1,276,906 1,276,906 5,288,525 5,288,525 5,635,701 5,635,701 30 June 2011 30 June 30 June 2011 30 June 2011 30 June 2011 30 June
(3,377) 12,681 $ $ $ $ 405,040 256,519 244,840 191,066 459,349 38,661 36,367 14,112 36,848 321,248 213,040 95,422 95,422 396,276 396,276 1,566,118 1,566,118 5,193,581 5,457,581 30 June 2012 30 June 30 June 2012 30 June 2012 30 June 2012 30 June . In addition, deferred rates of $45,520 relating to the 1994 financial year of $45,520 relating to the 1994 financial year deferred rates In addition, . Current Current Current Non Current Trade And Other Receivables Trade Other Assets
Inventories Underground Power Charges Deferred Underground Power Pensioners’ Rates Deferred Pensioners’ Pensioners’ ESL Deferred Pensioners’ Rates & Service Charges Charges Underground Power GST Receivable and Charges Fees Less provision for Impairment of Receivables Receivable Grants Other Receivables Bold Park Aquatic Centre Inventory Bold Park Golf Course Inventory Wembley Prepayments Resale Land Held For Depot Inventory 6. Notes to and forming part of the Financial Report for the year ended 30 June 2012 Rates Deferred Pensioners’ amounts of $38,661 and $321,248 relate to Council Rates deferred by pensioners in accordance with the The 7. 8. Charges (Rebates and Deferments Act) 1992 Charges (Rebates and Deferments and prior are collectable for on behalf of the City Perth.
Annual Report 11| 12 71
- $ $ $ 4,714 990,000 994,714 119,946 119,946 119,946 119,946 2011/2012 2,053,220 2,053,220 30 June 2011 30 June 30 June 2011 30 June 11,000,000 13,053,220 13,053,220
$ $ 994,714 125,931 125,931 125,931 125,931 1,958,732 11,000,000 30 June 2012 30 June 30 June 2012 30 June 13,953,446 13,953,446 Current Non Current Aquisition of 39 Southport Street Wembley Golf Course Driving Range Golf Course Driving Range Wembley Loan Principal Wembley Golf Course Irrigation Loan Golf Course Irrigation Loan Wembley Principal
Borrowings Loan 4 – Interest Capitalised at 30 June Interest Capitalised at 30 June on 1 July Amount Carried Forward Amount of Loan Drawdown at 17 May 2012 Amount of Loan Drawdown Loan 3 – Loan 1 – Loan 1 – Wembley Golf Course Irrigation Loan Golf Course Irrigation Loan Wembley Loan 1 – Principal All repayments with respect to the loan for the Wembley Golf Course are financed from golf course revenue. Golf Course are financed from golf course revenue. Wembley All repayments with respect to the loan for The purpose of this loan was to fund the acquisition of residential property 39 Southport Street, West West to fund the acquisition of residential property 39 Southport Street, purpose of this loan was The loan The Leederville area. West for development of the planning strategy Leederville as part of the Council’s The loan facility is for three years at (WATC). Treasury Corporation Australian Western financed by the was Interest accrues on a daily basis and is capitalised against the loan being rate of 3.85%. a fixed interest on maturity of the loan in 2015. repayable New Loans following details are provided in relation to the new borrowings for acquisition of residential The property Leederville. West 39 Southport Street, Notes to and forming part of the Financial Report for the year ended 30 June 2012 12.
$ Actual $ $ $ $ 718,062 718,062 221,295 221,295 626,238 626,238 86,838 86,838 (78,493) 1,565,595 1,565,595 30 June 2011 30 June 274,996 274,996 717,434 717,434 945,100 945,100 510,187 510,187 248,298 248,298 968,525 968,525 2,158,698 2,158,698 1,207,019 1,207,019 5,900,272 5,900,272 1,295,316 1,295,316 1,160,895 1,160,895 248,298 248,298 30 June 2011 30 June 30 June 2011 30 June 30 June 2011 30 June 30 June 2011 30 June 1,216,823 1,216,823 2,129,420 2,129,420
$
Budget
600,000 600,000 160,000 160,000 419,900 419,900 1,179,900 1,179,900 - 30 June 2012 30 June $ $ $ $ 29,834 29,834 88,912 88,912 (79,252) 225,406 471,775 471,775 235,926 235,926 549,079 549,079 1,429,551 1,171,911 1,124,893 2,634,750 2,634,750 4,010,275 4,010,275 225,406 30 June 2012 30 June
30 June 2012 30 June 30 June 2012 30 June 30 June 2012 30 June 1,350,299 2,296,804
$ Actual 721,496 721,496 137,671 137,671 660,159 660,159 1,519,326 1,519,326 30 June 2012 30 June Current Current Non Current Long Service Leave* Earnings on Investments Municipal Reserve Cambridge Endowment Lands Account Cambridge Endowment Lands Trade and Other Payables and Other Payables Trade Cash and Equivalents (continued) Restricted Cash and Investments Provisions Trade Creditors Trade Gross Amount of Long Service Leave Provision Gross Leave Entitlements – Long Service Leave *(Refer below) Leave Entitlements Annual Leave – Income Received in Advance Income Received in Less: Contributions due from other Local Authorities Contributions due from other Local Less: – Long Service Leave *(Refer below) Accrued Expenses Work Bonds and Deposits Work GST Payable Perry Lakes Aquifer Recharge Project Refund Lakes Perry Sundry Creditors Notes to and forming part of the Financial Report for the year ended 30 June 2012 9 (c) 10. 11.
72 Town of Cambridge
$ 120,485 219,766 340,251 30 June 2011 30 June
$ 115,321 133,932 249,253 30 June 2012 30 June
Borrowings Borrowings (continued) Fixed Interest rate maturing Fixed Interest rate – within one year – within one to five years Notes to and forming part of the Financial Report for the year ended 30 June 2012 12. Rate Risk Interest Golf Course Wembley 1 - Irrigation System – Loan No. risk is minimised as the loan a five year term with fixed interest exposure to interest rate Council’s as a result of borrowings is follows: interest payable The during that period of 5.66% per annum. rate Loan No. 3 - Driving Range, Pro-shop and Infrastructure Development – Wembley Golf Course Wembley Development – and Infrastructure Pro-shop 3 - Driving Range, Loan No. rate is fluctuations as the loan interest risk is dependent on market exposure to interest rate Council’s Short term interest rates downs. of the loan draw and calculated on a monthly basis in advance variable between 4% per annum to 6% are anticipated.
$
Budget 2,084,122 990,000 11,000,000 14,074,122
Principal 30 June 2012 30 June $ Actual 994,714 2,084,122 11,000,000 14,078,836
- -
$ Budget 119,900 119,900
- - 2011/12 Principal Principal $ Repayments Actual 89,044 89,044
-
$
Budget 708,400 120,500 828,900
- Interest Interest 2011/12 $ Repayments Actual 525,056 124,065 649,121 - - 4,714 4,714 Actual Interest Interest - -
$ New New 990,000 Loans Actual 990,000
- $ Actual Principal 1 July 2011 1 July 2,173,166 11,000,000 13,173,166
Borrowings Borrowings (continued) Particulars Loan No. 3 Loan No. Wembley Golf Course Driving Range, Pro-shop and Hospitality Other & Property Services 4 Loan No. Acquisition of 39 Southport Street Recreation Recreation and Culture 1 Loan No. Wembley Golf Course complex Irrigation System Notes to and forming part of the Financial Report for the year ended 30 June 2012 The interest shown in the schedule for both the Wembley Golf Course Irrigation System Loan and Wembley Golf Course Driving Range, Golf Course Driving Range, Wembley Golf Course Irrigation System Loan and Wembley interest shown in the schedule for both The Development has been expensed in the accounts and represents interest charged accrued for year Pro-shop and Infrastructure ended 30 June 2012. Development is for $13.6 million Pro-shop and Infrastructure Golf Course Driving Range, Wembley loan facility for the Total down drawn An amount of $614,283 was development has now been completed. The $2.6 million ELA). WATC, ($11 million from from the ELA during year. 12. Loan Repayments
Annual Report 11| 12 73 This page left intentionally blank. Notes to and forming part of the Financial Report for the year ended 30 June 2012
- - 69,645 53,923 $ 593,074 861,022 716,641 334,756 (526,266) 9,823,821 5,931,527 4,351,323 9,523,896 (3,596,804) (3,129,025) (2,953,948) 6,227,017 4,419,240 2,802,502 1,397,375 9,523,896 22,248,091 75,052,487 50,430,850 66,017,399 (17,828,851) (31,433,828) (16,104,522) (26,569,333) 43,618,659 34,326,328 39,448,065 142,814,479 30 June 2011 30 June
59,573 $ 105,683 195,613 689,509 880,494 342,729 (537,765) 1,069,500 6,232,997 1,419,965 4,707,629 (3,611,121) (2,533,356) (3,287,664) 2,119,878 6,930,579 5,104,421 3,699,641 10,541,699 23,200,447 78,331,461 54,403,760 38,399,208 66,199,723 10,163,896 (18,096,026) (32,881,326) (17,105,004) (27,800,515) 45,450,135 37,298,756 10,163,896 150,929,207 30 June 2012 30 June Property, Plant & Equipment, Infrastructure Assets Infrastructure Plant & Equipment, Property, Carrying Amounts of Assets by Classification Amounts of Carrying
Total Property, Plant & Equipment, Infrastructure Plant & Equipment, Property, Total Office Furniture & Equipment Footpaths/Cycleways Roads and Lanes Parks and Reserves Parks Work in Progress – at cost in Progress Work Land and Buildings Less: Accumulated Less: Depreciation – at cost Other Infrastructure Less: Accumulated Less: Depreciation – at cost Footpaths Less: Accumulated Less: Depreciation – at cost Drainage Less: Accumulated Less: Depreciation Roads and Lanes – at cost Less: Accumulated Less: Depreciation Parks and Reserves – at cost Parks Less: Accumulated Less: Depreciation External Plant and Equipment – at cost Less: Accumulated Less: Depreciation Office Furniture and Equipment – at cost Office Furniture Less: Accumulated Less: Depreciation Buildings – at cost
Land – at cost Notes to and forming part of the Financial Report for the year ended 30 June 2012 13. (a)
74 Town of Cambridge - Total (1,432,333) (5,800,516) 15,347,576 15,347,576 142,814,479 142,814,479 150,929,207 - - 716,641 716,641 (220,385) 1,623,623 1,623,623 2,119,879 2,119,879 Work in Progress Work - - 24,997 24,997 (17,025) Other Other 334,756 334,756 342,729 342,729 Infrastructure - (139,029) (168,222) 6,227,017 6,227,017 1,010,812 1,010,812 6,930,578 6,930,578 Footpaths - 952,356 952,356 (267,175) 4,419,240 4,419,240 5,104,420 5,104,420 Drainage 45,662 45,662 (331,501) 3,897,218 3,897,218 (1,779,904) 43,618,659 43,618,659 45,450,135 45,450,135 Roads & Lanes Notes to and forming part of the Financial Report for the year ended 30 June 2012
33,475 33,475 (13,243) Parks & Parks 4,125,829 4,125,829 Reserves (1,173,633) 34,326,328 34,326,328 37,298,756 37,298,756 -
(505,645) (378,096) Plant & 2,802,502 2,802,502 1,780,880 1,780,880 3,699,641 3,699,641 Equipment
- (125) 447,101 (424,386) 1,397,375 1,397,375 1,419,965 1,419,965 Equipment Furniture & Furniture (66,243) 486,169 486,169 123,291 123,291 (1,592,074) Buildings 39,448,065 39,448,065 38,399,208 38,399,208 - 17,956 17,956 998,591 998,591 Land (376,547) 9,523,896 9,523,896 10,163,896 10,163,896 Property, Plant, Equipment, Infrastructure Assets (Continued) Infrastructure Equipment, Plant, Property, Movement in Carrying Amounts Movement in Carrying
Balance at beginning of year Additions Transfers from WIP Transfers Disposals Depreciation Expense Carrying Amount at end of year Carrying Notes to and forming part of the Financial Report for the year ended 30 June 2012 13. (b) assets between the beginning and end of current financial year. equipment and infrastructure plant, Movements in the carrying amounts for each class of property,
Annual Report 11| 12 75
(Section 41(1)) requires an “Endowment Lands Account” to be established. to be established. Account” “Endowment Lands (Section 41(1)) requires an Clubs and Associations - Synthetic Court and Lightings Clubs and new community leasing policy to provide replacement of Town’s established in accordance with the reserve was This and Community Town Contributions are made by both the where applicable. synthetic courts and lighting infrastructure Associations and held by the Council for this purpose. and Surroundings Associations - Car Parks Clubs and new community leasing policy to provide for the replacement Town’s established in accordance with the reserve was This Associations and Community Town Contributions are made by both the of car parks and surroundings where applicable. and held by the Council for this purpose.
Cambridge Endowment Land Act 1920 Cambridge Endowment Land (i) (ii) Rewserves and Cambridge Endowment Lands Account (continued) Rewserves and Cambridge Endowment Lands Cambridge Endowment Lands Account Cambridge Endowment Lands The proceeds of sale of land in the Endowment Lands area are to be credited to this account. The funds held in this account funds held in this account The proceeds of sale land in the Endowment Lands area are to be credited this account. The must be expended for the development of land in Endowment Lands area. asset The Account will be utilised as and when the need arises. reserve funds and Cambridge Endowment Lands The Other reserves will be used for specific management reserve and area improvement are used on an ongoing basis. projects as and when required. The The
Notes to and forming part of the Financial Report for the year ended 30 June 2012 14. (f) Clubs and Associations – Buildings Clubs and new community leasing policy to provide funding for ongoing Town’s established in accordance with the reserve was This Associations and the Community Town Contributions are made by both the facilities. building maintenance for the various and held by the Council for this purpose. In May 1998 the State Government paid the Town the sum of $6.5 million in advance, with respect to the sale of land at with respect to the sale of land at the sum of $6.5 million in advance, Town In May 1998 the State Government paid and as compensation for “G” and “F” Mt Claremont areas known as Whitney Crescent and Rochdale Road, Road, Fortview Town the In the event that sale proceeds of land exceed $11.5 million, the creation and endowment of Bold Park. on-sold by the State Government was “F” Area is to receive a further 50 per cent of that portion exceeding $11.5 million. has been in dispute with the State Government “G” status of area The for $3.7 million. a Government agency, to Landcorp, with respect to the transaction. concerning the financial arrangements was signed A Deed understanding are agreed. Town’s according to the State Government confirmed that the arrangements The Landcorp will be responsible for developing the land. in September 2011 formalising the arrangements. As at 30 June 2012 the Town of Cambridge maintained reserves for various purposes relating to the provision of facilities and purposes relating to the provision of facilities and of Cambridge maintained reserves for various Town As at 30 June 2012 the Town. amenities throughout the This reserve was established to provide funds for the acquisition and development of assets, excluding community recreation excluding community recreation established to provide funds for the acquisition and development of assets, reserve was This or the provision of services that are in view Council beneficial and to provide improvements areas within facilities, Town. the district of Town. established to provide funds for the acquisition and development of community facilities in reserve was This having established to provide a source of funds for future asset replacement including plant and equipment, reserve was This amount in this reserve is to be accumulated over the useful life of The regard to the depreciating nature of non-current assets. the assets and expended on replacement as considered appropriate. photocopiers computers, movers, tractors, rollers, utilities, cars, loaders, shall be defined to mean trucks, “Plant and Equipment” and similar. services These management services including recycling. established to provide funds for the provision of waste reserve was This reserve also The mobile rubbish bins etc. plant and equipment, buildings, may include acquisition of assets such as land, has an ownership interest. Town land in which the Park Tamala provides for the expenses relating to (i) Reserves and Cambridge Endowment Lands Account Reserves and Cambridge Endowment Lands Property, Plant, Equipment, Infrastructure Assets (Continued) Infrastructure Equipment, Plant, Property, Bold Park Transfer of Title – Land Proceeds of Transfer Bold Park assets during the financial year. no significant disposals of any non current were There Area Improvement Reserve Improvement Area Reserve Community Facilities Asset Management Reserve Management Reserve Waste Associations Reserves Clubs and
Notes to and forming part of the Financial Report for the year ended 30 June 2012 13. (c) (d) 14. (a) (b) (c) (d) (e)
76 Town of Cambridge
$ $ Actual 991,251 991,251 18,954,323 Actual 18,954,323 30 June 2011 30 June 33,210,177 33,210,177 25,516,099 30 June 2011 30 June 59,717,526 59,717,526
$
Budget 7,824,800 7,824,800 $ 30 June 2012 30 June 991,251 991,251 Actual 33,210,177 33,210,177 25,516,099 30 June 2012 30 June 59,717,526 59,717,526
$ Actual 19,201,674 19,201,674 30 June 2012 30 June Cash and Equivalents Asset Revaluation Reserves Asset Revaluation Reserves Notes to the Statement of Cash Flows Reconciliation of Cash of Cambridge considers cash to include on hand and in banks Town the purpose of Statement Cash Flows For Cash at the end of reporting period as shown in Statement and investments net of outstanding bank overdrafts. as follows: Flows is reconciled to the related items in Statement of Financial Position
ASSET REVALUATION RESERVE ASSET REVALUATION Land and Buildings Roads Drainage Asset Revaluation Reserve Total Notes to and forming part of the Financial Report for the year ended 30 June 2012 15. 16. (a)
-
$ 70,016 40,594 40,594 55,589 55,589 76,717 76,717 (18,119) (44,197) 92,491 92,491 911,465 689,131 689,131 289,589 635,131 635,131 304,951 304,951 (979,421) (366,306) Actual 922,857 922,857 422,346 422,346 1,359,250 3,381,601 3,381,601 (2,341,433) (3,264,205) 8,716,120 8,716,120 8,716,120 8,716,120 2,506,653 2,506,653 1,068,960 1,068,960 10,422,423 10,422,423 11,222,773 11,222,773 30 June 2011 30 June
$ 93,300 93,300 86,700 86,700 (96,500) 14,900 14,900 14,900 14,900 693,300 693,300 967,500 967,500 978,600 978,600 447,600 434,200 434,200 422,300 422,300 (360,600) (543,200) (849,200) (487,800) (812,500) 426,000 426,000 511,000 511,000 577,000 577,000 (150,100) Budget 8,817,400 8,817,400 2,079,900 2,191,200 2,191,200 3,179,800 3,179,800 3,164,900 3,164,900 1,801,000 1,801,000 (10,882,400) 30 June 2012 30 June
-
$ 92,491 922,857 868,954 868,954 462,378 462,378 226,693 226,693 273,199 273,199 422,346 422,346 103,019 103,019 (189,373) (170,179) (590,053) Actual 365,496 365,496 104,785 104,785 884,753 884,753 1,068,959 8,716,120 8,716,120 1,381,469 1,421,938 1,421,938 (1,125,438) (1,044,765) (1,053,160) 8,972,151 8,972,151 8,972,151 8,972,151 2,712,284 2,712,284 1,254,231 1,254,231 11,684,435 11,684,435 30 June 2012 30 June Transfer from Accumulated Surplus from Transfer Accumulated Surplus to Transfer Closing Balance 30 June Opening Balance 1 July Transfer from Accumulated Surplus from Transfer Accumulated Surplus to Transfer Closing Balance 30 June Opening Balance 1 July Transfer from Accumulated Surplus from Transfer Accumulated Surplus to Transfer Closing Balance 30 June Opening Balance 1 July Transfer to Accumulated Surplus to Transfer Closing Balance 30 June Opening Balance 1 July Transfer from Accumulated Surplus from Transfer Transfer from Accumulated Surplus from Transfer Accumulated Surplus to Transfer Closing Balance 30 June Opening Balance 1 July Transfer from Accumulated Surplus from Transfer Accumulated Surplus to Transfer Closing Balance 30 June Cambridge Endowment Lands Account Cambridge Endowment Lands Sporting Clubs – Sinking Funds Waste Management Waste Asset Management Community Facilities Area Improvement Area Opening Balance 1 July Reserves and Cambridge Endowment Lands Account (continued) Reserves and Cambridge Endowment Lands
Reserves Grand Total Grand Total Cambridge Endowment Lands Account Cambridge Endowment Lands Total (f) Total Reserves Total (e) (d) (c) (b) (a) Notes to and forming part of the Financial Report for the year ended 30 June 2012 14.
Annual Report 11| 12 77 Total 30,001 30,001 303,689 303,689 1,126,317 1,126,317 1,460,007 1,460,007
- 1,869 1,869 Choice 190,324 190,324 192,193 192,193
- 845,990 845,990 257,072 Super Plan 1,103,062 1,103,062 WA Local Govt WA
90,003 44,748 30,001 164,752 164,752 Super Fund City of Perth Current Contributory Scheme Superannuation Guarantee Charge Guarantee Superannuation Defined (2011: $1,210,067). (2011: W.A. Local Government Superannuation Plan Local Government Superannuation W.A. fund established in Council contributes in respect of certain its employees to an accumulated benefit superannuation The Local W.A. the Council contributes to In accordance with statutory requirements, respect of all Municipalities in the State. assets are accumulated in the Plan As such, Plan (“the Plan”) amounts nominated by the Council. Government Superannuation No liability of the Council has been recognised as at reporting date in respect to meet members’ benefits as they accrue. benefits for its employees. superannuation Fund Superannuation City of Perth In plan. employees to a defined benefit superannuation Council contributes in respect of certain former City Perth The fund (“the Plan”) amounts Superannuation the Council contributes to City of Perth accordance with statutory requirements, the Council In respect of non-contributory members, determined by the plan actuary in respect of contributory members. assets are accumulated in the plan to meet members’ As such, contribution rate. Award/SGC contributes at the minimum benefits as they accrue. $1,460,007 contribution paid by the Council during reporting period was amount of superannuation The Superannuation Notes to and forming part of the Financial Report for the year ended 30 June 2012 17. law and contributes in respect of its employees to one of Cambridge complies with the minimum obligations under federal Town The plans: of the following superannuation (a) (b)
-
$ 64,980 66,696 84,910 (20,322) (35,142) Actual 861,905 279,870 245,178 163,312 132,353 (257,107) (434,563) 5,649,444 1,158,607 (1,306,125) 6,922,895 1,037,226 6,653,997 (1,306,125) 30 June 2011 30 June
- - - $ 10,000 (20,000) (30,000) (57,600) 160,000 200,000 500,000 306,000 Budget (590,200) 968,400 (100,000) (590,200) 3,282,700 5,632,100 (3,345,300) 5,569,500 5,947,700 30 June 2012 30 June
$ (3,230) (45,101) (30,632) Actual 166,521 483,773 144,492 178,120 (675,532) (245,163) (180,984) (104,745) (962,775) 8,704,023 5,800,515 (4,765,053) (1,668,996) (2,062,462) 8,720,783 5,695,545 (2,062,462) 30 June 2012 30 June Reconciliation of Net Cash Provided by Operating Activities to Operating Surplus Activities to Operating by Operating Reconciliation of Net Cash Provided Operating Surplus/(Deficit) Operating Adjustment for items not involving the movement of Cash: Venture Change in Equity – Joint Capital Contribution – Perry Lakes Development Lakes Capital Contribution – Perry Depreciation / Write Down Depreciation / Retirement of Infrastructure Assets and Asset Write Off Asset Assets and Retirement of Infrastructure Loss/(Gain) on Sale of Property, Plant and Equipment Loss/(Gain) on Sale of Property, Revenues Provided by Government and Other Parties Revenues Provided for the development of assets Grants/Contributions Change in Operating Assets and Liabilities Change in Operating Add Back Accrued Expenses Increase/Decrease in Increase/Decrease in Provisions Increase/Decrease in Income in Advance Increase/Decrease in Income Increase/Decrease in Accrued Income Increase/Decrease in Increase/Decrease in Debtors Increase/Decrease in Prepayments Increase/Decrease in Creditors Increase/Decrease in Stock on Hand GST Movement Net Cash Provided by Operating Activities by Operating Net Cash Provided Notes to and forming part of the Financial Report for the year ended 30 June 2012 (b)
78 Town of Cambridge
$ $ 2,100 2,100 42,731 46,538 38,877 46,382 44,334 62,762 62,762 43,409 43,409 37,386 14,188 109,618 541,921 913,201 913,201 848,288 215,208 669,004 1,520,577 7,317,343 1,959,350 1,082,589 1,082,589 30 June 2011 30 June 30 June 2011 30 June 3,888,135 3,888,135 11,667,671
$ $ 2,500 2,500 1,477 39,606 55,255 35,466 45,421 47,335 44,463 44,463 22,064 114,831 689,127 884,122 884,122 166,569 1,489,179 7,875,605 2,105,511 4,793,930 4,793,930 1,170,596 1,170,596 1,713,954 1,035,800 30 June 2012 30 June 30 June 2012 30 June 9,835,473 9,835,473 12,497,336 Design and the development of the Wembley Sports Park together with the State Government to incorporate the State Netball together with the State Government to incorporate Sports Park Wembley Design and the development of Centre on the site at a cost of $12.78 million. at a cost of $1.1 million. Upgrade Pavilion City Beach Oval Design and the development of City Beach surf clubrooms commercial facilities. Golf Course. Wembley Design and the development of hospitality facilities at Capital And Leasing Commitments (continued) Capital By Program and Charges Fees Subsidies and Contributions Grants, Commitment for Capital Expenditure is currently involved in the following major capital projects for 2012/2013: Town The • • • • Revenue by Program
Other Property and Services Economic Services Transport Recreation and Culture Community Amenities Education & Welfare Health Law Order and Public Safety Governance General Purpose Funding General Governance Law Order and Public Safety Health Education & Welfare Community Amenities Recreation and Culture Transport Economics Services Other Property General Purpose Funding General Notes to and forming part of the Financial Report for the year ended 30 June 2012 19. (b) 20. 21. (a)
-
$
64,980 66,696 84,910
(20,322) (35,142) Actual 861,905 279,870 245,178 163,312 132,353 (257,107) (434,563) -
5,649,444 1,158,607 (1,306,125) 6,922,895 1,037,226 6,653,997 (1,306,125) 30 June 2011 30 June $
359,714 359,714 166,022 166,022 193,692 193,692
- - - 30 June 2011 30 June $ 10,000 (20,000) (30,000) (57,600) 160,000 200,000 500,000 306,000 Budget (590,200) 968,400 (100,000) (590,200) 3,282,700 5,632,100 (3,345,300) 5,569,500 5,947,700 30 June 2012 30 June
- $ (3,230) (45,101) (30,632) $ Actual 166,521 483,773 144,492 178,120 (675,532) (245,163) (180,984) (104,745) (962,775) 8,704,023 5,800,515 903,591 903,591 375,022 375,022 528,569 528,569 (4,765,053) (1,668,996) (2,062,462) 8,720,783 5,695,545 (2,062,462) 30 June 2012 30 June 30 June 2012 30 June $162,000 $231,000 Not later than 1 year Later than one year but not later five years Later than five years Lake Monger Recreation Club Lake The Mindarie Regional Council is unable to meet the payments and there is a Mindarie Regional Council default under the Mindarie Regional Council is unable to meet the payments and there a default under The Agreement (RRFA); Resource Recovery Facility Majeure event which is not covered by insurance. Mindarie Regional Council obligation to settle a debt due Force Floreat Tennis Club Capital And Leasing Commitments Capital Reconciliation of Net Cash Provided by Operating Activities to Operating Surplus Activities to Operating by Operating Reconciliation of Net Cash Provided Operating Lease Commitments Lease Commitments Operating lease with respect to the golf carts and plant of Cambridge had an obligation under operating Town At the reporting date for but not capitalised in the accounts are: contracted Amounts payable Golf Course. Wembley at the Contingent Liabilities Operating Surplus/(Deficit) Operating Adjustment for items not involving the movement of Cash: Venture Change in Equity – Joint Capital Contribution – Perry Lakes Development Lakes Capital Contribution – Perry Depreciation / Write Down Depreciation / Retirement of Infrastructure Assets and Asset Write Off Asset Assets and Retirement of Infrastructure Loss/(Gain) on Sale of Property, Plant and Equipment Loss/(Gain) on Sale of Property, Revenues Provided by Government and Other Parties Revenues Provided for the development of assets Grants/Contributions Change in Operating Assets and Liabilities Change in Operating Add Back Accrued Expenses Increase/Decrease in Increase/Decrease in Provisions Increase/Decrease in Income in Advance Increase/Decrease in Income Increase/Decrease in Accrued Income Increase/Decrease in Increase/Decrease in Debtors Increase/Decrease in Prepayments Increase/Decrease in Creditors Increase/Decrease in Stock on Hand GST Movement Net Cash Provided by Operating Activities by Operating Net Cash Provided • liability is limited to the amount of loan outstanding in case any default by clubs meeting their Town’s The liability commitments. (b) Notes to and forming part of the Financial Report for the year ended 30 June 2012 18. Mindarie Regional Council Mindarie Regional Council has established The of Cambridge is a member the Mindarie Regional Council. Town The at Neerabup. a Resource Recovery Facility by all seven member Councils “Deed of Guarantee” A requirement of the project to succeed is signing a Financial Guarantee At a Special Council Meeting held on undertaking the project. to satisfy financial security requirements by the contractor probability of the The of $7.33 million. accepted a maximum exposure under the Deed of Guarantee Town the 11 September 2007, crystallising is very low. Deed of Guarantee will only crystallise if: Deed of Guarantee The (a) (b) as at the reporting date however, from the Mindarie Regional Council, City of Stirling has instigated a process to withdraw The City of Stirling remains a member. - Clubs Loan Guarantees out by the following clubs: for loans taken is a guarantor Town The • 19. (a)
Annual Report 11| 12 79
- - $ (41,700) (80,000) (50,000) (200,000) Budget (371,700) 1,384,000 2,333,000 3,717,000 3,345,300
(125) $ 2,113 (66,243) (13,243) Gain/(Loss) on Sale 626,617 Actual (331,501) (139,029) (548,028) 1,106,634 1,733,251 1,185,223
- - - - - $ 294,300 294,300 Budget 1,670,000 2,333,000 4,003,000 4,297,300 - - - - -
Sale Price $ 761,638 507,757 Actual 507,757 1,483,182 2,244,820 2,752,577
- - - $ 80,000 50,000 286,000 336,000 200,000 286,000 666,000 952,000 Budget
125 $ Net Book Value 66,243 13,243 135,022 376,547 505,645 331,501 Actual 139,029 511,569 1,055,785 1,567,354 Disposal of Assets and Land Held for Resale Disposal of Parks and Reserves Parks Roads and Lanes Footpaths
Land Held for Resale Land Subtotal Class of Assets Buildings Furniture and Equipment Plant and Equipment Infrastructure Subtotal Total Notes to and forming part of the Financial Report for the year ended 30 June 2012 22.
------
$ 669,225 669,225 424,400 424,400 212,500 212,500 $ 1,306,125 1,306,125 Non Operating Non Operating 2,582,010 2,582,010 1,306,125 3,888,135 3,888,135 30 June 2011 30 June
30 June 2011 30 June $ 2,708 2,708 2,100 2,100 62,762 62,762 14,188 14,188 37,386 37,386 43,409 43,409 413,364 413,364 244,604 244,604 848,288 848,288 913,201 913,201 Operating Operating 2,582,010 2,582,010
$ ------2,885,302 2,885,302 6,950,171 9,835,473 9,835,473 30 June 2012 30 June $ 683,116 683,116 162,500 162,500 4,765,053 4,765,053 1,339,502 1,339,502 6,950,171 6,950,171 Non Operating Non Operating
30 June 2012 30 June $ 1,477 1,477 4,069 4,069 2,500 2,500 28,877 28,877 22,064 22,064 44,463 44,463 352,684 352,684 374,452 374,452 884,122 884,122 Operating Operating 1,170,596 1,170,596 2,885,302 2,885,302 non cash contribution of $4,765,053 received from Landcorp representing infrastructure assets transferred to the Town in relation Town to the assets transferred non cash contribution of $4,765,053 received from Landcorp representing infrastructure Land Development Stage 1 and 2A. Lakes to Perry project. Sports Park Wembley capital contribution of $1.315 million from the State Government for Grants, Subsidies and Contributions (continued) Grants, Operating and Non Operating Grants and Contributions By Program and Contributions By Program Grants and Non Operating Operating Revenue by Nature and Type and Revenue by Nature
Other Property Economics Services Transport Recreation and Culture Community Amenities Education & Welfare Health Law Order and Public Safety Governance Program Grants Operating Grants for the development of assets Grants General Purpose Funding General Non operating grants and contributions of $6,950,171 for the year ended 30 June 2012 includes: grants Non operating • • Notes to and forming part of the Financial Report for the year ended 30 June 2012 21. (b) (c)
80 Town of Cambridge
- - -
(57) $ $ $ 1,943 64,311 64,311 44,334 44,334 56,094 56,094 34,687 36,573 36,573 36,573 2011 Actual Actual Actual 164,739 164,739 30 June 2011 30 June 2011 30 June
(60) $ $ $ 1,112 68,000 68,000 45,000 45,000 55,000 55,000 36,573 37,625 37,625 2012 Actual Actual 250,000 168,000 168,000 Budget 250,000 250,000 287,625 1,000,000 30 June 2012 30 June 2012 30 June
$ 2012 79,223 79,223 47,335 47,335 57,081 57,081 Actual 183,638 183,638 5.5% per annum $6.00 per instalment 11% per annum Statement Of Rating Information (continued) Concessions and Write Offs Concessions and total amount of rates The with respect to rates. with the exception of seniors and pensioners, were no concessions given, There nil. written off during the year was Trust Trust Funds
Closing Balance Closing Balance Trust Term Deposit Term Trust Unclaimed Monies Cash - Bonds Trust Instalment Interest Opening Balance Receipts Payments Cash at bank Administration Fee Administration Trust Cash Account Trust Late Payment Interest Late Payment As the Town performs only a custodial role in respect of these monies and therefore cannot be used for Council purposes, they are they are performs only a custodial role in respect of these monies and therefore cannot be used for Council purposes, Town As the subsequently excluded from the Financial Report. 24. has no control and which are not included in the Financial Report as follows: Town Funds over which the Notes to and forming part of the Financial Report for the year ended 30 June 2012 23. An third and fourth instalments. fee of $6.00 applied to the second, of 5.5% per annum and an administration An interest rate from these charges is detailed below: revenue raised The charged for the late payment of rates. of 11% was interest rate (a)
------
$ 4,889 4,889 12,942 12,942 57,081 57,081 47,335 47,335 79,223 79,223 87,120 87,120 2012 $ Actual 341,876 158,916 158,916 767,448 767,448 8,331,603 8,331,603 8,898,921 669,225 669,225 424,400 424,400 212,500 212,500 8,990,930 8,990,930 9,257,967 9,257,967 18,787,354 18,787,354 18,590,773 18,248,897 18,248,897 $ 1,306,125 1,306,125 Non Operating Non Operating
2,582,010 2,582,010 1,306,125 - 3,888,135 3,888,135
30 June 2011 30 June
$ 15,000 15,000 55,000 55,000 45,000 45,000 68,000 68,000 15,000 15,000 87,100 87,100 2012 30 June 2011 30 June 137,900 137,900 767,400 767,400 Budget Budget 8,333,000 8,333,000 8,899,200 9,001,300 9,001,300 9,238,300 9,238,300 18,422,600 18,422,600 18,239,600 18,239,600 18,239,600 $ 2,708 2,708 2,100 2,100 62,762 62,762 14,188 14,188 37,386 37,386 43,409 43,409
413,364 413,364 244,604 244,604 848,288 848,288 913,201 913,201 Operating Operating 2,582,010 2,582,010 N/A N/A
0.0000 0.0000 7.2619 7.2619 7.2619 7.2619 0.1757
Dollar Dollar (Cents) Rate in Rate in $ . ------2,885,302 2,885,302 6,950,171 9,835,473 9,835,473 30 June 2012 30 June
$
683,116 683,116 162,500 162,500 $ 4,765,053 4,765,053 1,339,502 1,339,502 6,950,171 6,950,171 Non Operating Non Operating Value Value Rateable Rateable 9,398,900 9,398,900 22,698,000 22,698,000 129,088,400 129,088,400
30 June 2012 30 June $ Local Government Act 1995 Local Government 1,477 1,477 4,069 4,069 2,500 2,500 28,877 28,877 22,064 22,064 44,463 44,463 352,684 352,684 374,452 374,452 884,122 884,122 Operating Operating
1,170,596 1,170,596 2,885,302 2,885,302 23 September 2011 25 November 2011 2012 27 January 30 March 2012 Pensioner Deferred Interest Pensioner Late Payment Interest @11% Late Payment Rate Administration Fee $6.00 Fee Administration Rate Instalment Per Total Rates Total Rate Instalment Interest @5.5% Total Rates Total Rates Received in Advance Rates Received in Total Unimproved Total Total Gross Rental Gross Total Unimproved Value Gross Rental Value Less Rates Written Off Less Rates
Unimproved Value Gross Rental Value Interim Rates
Unimproved Value - 110 @$792 Value Unimproved Gross Rental value - 969 @$792 Gross Rental value Minimum Rate
4,408 Assessments General Rate General Gross Rental Value 5,337 Assessments Unimproved Values -
(35) (72)
(242) $ 12,494 12,494 56,094 56,094 44,334 44,334 64,311 64,311 82,280 82,280 176,636 176,636 971,652 971,652 2011 non cash contribution of $4,765,053 received from Landcorp representing infrastructure assets transferred to the Town in relation Town to the assets transferred non cash contribution of $4,765,053 received from Landcorp representing infrastructure Land Development Stage 1 and 2A. Lakes to Perry project. Sports Park Wembley capital contribution of $1.315 million from the State Government for Grants, Subsidies and Contributions (continued) Grants, Statement Of Rating Information Operating and Non Operating Grants and Contributions By Program and Contributions By Program Grants and Non Operating Operating Actual Revenue by Nature and Type and Revenue by Nature
7,140,643 7,140,643 8,653,907 8,653,907 8,735,910 8,735,910 8,288,859 8,288,859 17,202,002 17,202,002 17,024,769 17,024,769 17,024,769 Other Property Economics Services Transport Recreation and Culture Community Amenities Education & Welfare Health Law Order and Public Safety Governance Program Grants Operating Grants for the development of assets Grants General Purpose Funding General Council issued rates on 19 August 2011, with payment to be made in either full by 23 September 2011 (35 days from date of issue with payment to be made in either full by 23 September 2011 (35 days from date of issue August 2011, on 19 Council issued rates of notices) or by four instalments as provided for in the Non operating grants and contributions of $6,950,171 for the year ended 30 June 2012 includes: grants Non operating • • 21. (b) Notes to and forming part of the Financial Report for the year ended 30 June 2012 23. The due dates for each instalment were: The First Instalment Second Instalment Instalment Third Instalment Fourth (c)
Annual Report 11| 12 81
-
$ 64,818 64,818 Total Actual 8,332,837 8,332,837 1,314,274 9,647,111 9,647,111 25,561,410 25,561,410 25,626,228 25,626,228 15,979,117 15,979,117
-
Nil 186 2,823 2,823 $ 40,078 40,078 40,078 40,078 761,638 Actual 764,461 764,461 724,383 724,383 5,193,581 5,193,581 2011/2012 5,193,581 5,193,581
------
Nil $ 188 Actual 2012 2011 5,288,525 5,288,525 5,288,525 5,288,525 2010/2011
-
- - -
Nil $ Actual 8,241,937 8,241,937 5,288,525 5,288,525 8,241,937 8,241,937 8,241,937 8,241,937 5,288,525 5,288,525 2009/2010
-
Nil
$ 56,502 56,502 455,583 455,583 Actual 455,583 455,583 2,717,781 2,717,781 6,723,935 6,723,935 2,774,283 2,774,283 2,318,700 2,318,700 6,723,935 6,723,935 2008/2009
Nil 5,493 5,493 $ 690,875 690,875 Actual 6,673,306 6,673,306 6,649,810 6,649,810 7,364,181 7,364,181 6,481,366 6,481,366 6,649,810 6,649,810 2007/2008 13,845,547 13,845,547 13,840,054 13,840,054
- -
- Nil $ 769,615 769,615 618,268 Actual 1,387,883 1,387,883 2006/2007 1,387,883 1,387,883 1,387,883 1,387,883 (1,387,883) (1,387,883)
- - -
Nil Nil 5,131 5,131 $ 394,255 394,255 214,555 214,555 Actual 399,386 399,386 214,555 214,555 (399,386) 2005/2006
The Boulevard, City Beach known as “Ocean Mia” and is currently in the process of disposing of the land held for resale. and is currently in the process of disposing land held for resale. “Ocean Mia” City Beach known as Boulevard, The prepared and advertised during 2006/2007 in accordance with Section 3.59 of the A Business Plan was The Council completed the development of the residential lots in 2007 on the corner of Kalinda Drive and Council completed the development of residential lots in 2007 on corner Kalinda Drive and The Ocean Mia ‘Seaside’ comprising of 33 westerly lots have been released, with one lot remaining to be sold. With the With the with one lot remaining to be sold. ‘Seaside’ comprising of 33 westerly lots have been released, Ocean Mia ‘City side’ with it has been decided to progressively release the 33 lots in showing signs of improvement, property market eight lots released which are expected to realise $5 million. two multi-residential lots have been advertised seeking expressions of interest and negotiations are currently in The progress with interested parties. are as follow: Financial details related to this transaction Kalinda Drive/The Boulevard Subdivision Subdivision Kalinda Drive/The Boulevard Act 1995. Local Government
(i) employees as at balance date: number of full time equivalent The Employee Numbers Major Land Transactions
Revenue Interest Expenditure Capitalised Interest Land Sales Development Costs Net Revenue
Assets as Assets as at 30 June Liabilities as Liabilities as at 30 June Net Assets Net Assets as at 30 June Notes to and forming part of the Financial Report for the year ended 30 June 2012 27. 28.
493 493 $ 9,001 9,001 6,000 6,000 2011 20,825 20,825 60,000 60,000 14,000 14,000 56,001 30,319 30,319 66,000 66,000 70,001 70,001 Actual 30 June 166,320 166,320
$ 9,000 9,000 6,000 6,000 1,000 2012 21,600 21,600 60,000 60,000 14,000 14,000 56,000 31,600 31,600 66,000 66,000 70,000 70,000 Budget 30 June 167,600 167,600
514 514 $ 9,001 9,001 6,000 6,000 2012 21,600 60,000 60,000 56,001 56,001 14,000 14,000 31,115 31,115 66,000 66,000 70,001 70,001 Actual 30 June 167,116 167,116 on 8 November 2011 introducing a carbon pricing mechanism from on 8 November 2011 introducing a carbon pricing mechanism from
Fee $6,000 $6,000 $7,000 $7,000 $60,000 $60,000 $14,000 $14,000
Clean Energy Act 2011 Clean Energy Members of Council Remuneration Members Subsequent Events Total Members Remuneration Members Total
Subtotal Travelling Expenses Travelling Information Technology Allowance Information Technology Telecommunication Allowance Telecommunication (Section 5.98 (2)) Prescribed Expense Reimbursement Prescribed Sub Total Deputy Mayor Annual Local Government Allowance Annual Local Government (Section 5.98 (5)(b) Mayor Councillor Sub Total (Section 5.99) Mayor Annual Meeting Fee 1 July 2012. 1 July 2012. Council does not have a direct carbon price liability as it fall within the group of major polluters identified by The It will be impacted by the indirect flow-through of carbon price via increased costs on its Government. Federal Australian disposal in landfills. materials and waste largely from cost increases in electricity, operations Major Land Transactions occurring subsequent to the date of this financial report are referred in note 28. Proposed major land transactions Notes to and forming part of the Financial Report for the year ended 30 June 2012 25. 26. other than the following: are no significant subsequent events, There Carbon Price Liability Direct Government passed the Australian The
82 Town of Cambridge
-
$ 64,818 64,818 $ Total - Actual
Total 8,332,837 8,332,837 1,314,274 9,647,111 9,647,111 25,561,410 25,561,410 25,626,228 25,626,228 15,979,117 15,979,117 (866,900) 5,090,500 5,090,500 8,805,400 8,805,400 $ 1,395,300 1,395,300 5,644,200 5,644,200
31,627,800 31,627,800 28,466,600 28,466,600 (8,472,500)
10,734,700 10,734,700 31,627,800 31,627,800 37,272,000 37,272,000 2011
(67,865) (15,317) -
(126,931) (686,290) Nil (896,403) (210,113) (686,290) 186 2,823 2,823 $ 40,078 40,078 40,078 40,078
761,638 Actual 764,461 764,461 724,383 724,383 5,193,581 5,193,581 2011/2012 5,193,581 5,193,581 $
2017 342,100 342,100
------
(142,000) 1,089,300 1,089,300 6,768,100 6,768,100 1,884,300 1,884,300 6,091,600 6,091,600 Nil 2,297,100 2,297,100 1,207,800 1,207,800 6,768,100 6,768,100 7,975,900 7,975,900 (1,813,000) $ - -
188 Actual 2012 2011 5,288,525 5,288,525 $ 5,288,525 5,288,525 2010/2011
2012 (86,435) (45,440)
(896,403) - (131,875) (896,403)
- - $ -
Nil (1,028,278) 2016 325,800 325,800 (142,000) $ 1,052,500 1,052,500 6,539,200 6,539,200 1,820,600 1,820,600 5,885,600 5,885,600 2,219,500 2,219,500 1,167,000 1,167,000 6,539,200 6,539,200 7,706,200 7,706,200 (1,751,700) Actual 8,241,937 8,241,937 5,288,525 5,288,525 8,241,937 8,241,937 8,241,937 8,241,937 5,288,525 5,288,525 2009/2010
-
Nil
$ $ 56,502 56,502 2015 455,583 455,583 Actual 317,700 317,700 455,583 455,583 (134,200) 1,016,900 1,016,900 6,318,100 6,318,100 1,759,000 1,759,000 5,686,600 5,686,600 2,717,781 2,717,781 6,723,935 6,723,935 2,144,400 2,144,400 1,127,500 1,127,500 6,318,100 6,318,100 7,445,600 7,445,600 2,774,283 2,774,283 2,318,700 2,318,700 6,723,935 6,723,935 2008/2009 (1,692,500)
Nil
5,493 5,493 $
690,875 690,875 Actual $ 6,673,306 6,673,306 6,649,810 6,649,810 7,364,181 7,364,181 6,481,366 6,481,366 6,649,810 6,649,810 2007/2008 13,845,547 13,845,547 13,840,054 13,840,054 2014 982,500 982,500 309,700 309,700
(126,900) 6,104,400 6,104,400 1,699,500 1,699,500 5,494,300 5,494,300 2,071,900 2,071,900 1,089,400 1,089,400 6,104,400 6,104,400 7,193,800 7,193,800
(1,635,300) - -
- Nil $ 769,615 769,615 618,268 Actual
1,387,883 1,387,883 2006/2007 1,387,883 1,387,883 1,387,883 1,387,883 (1,387,883) (1,387,883)
$
2013 - - -
949,300 949,300 Nil Nil 100,000 100,000 (321,800) 5,898,000 5,898,000 1,642,000 1,642,000 5,308,500 5,308,500 2,001,800 2,001,800 1,052,500 1,052,500 5,898,000 5,898,000 6,950,500 6,950,500 (1,580,000) 5,131 5,131 $ 394,255 394,255 214,555 214,555 Actual 399,386 399,386 214,555 214,555 (399,386) 2005/2006
The Boulevard, City Beach known as “Ocean Mia” and is currently in the process of disposing of the land held for resale. and is currently in the process of disposing land held for resale. “Ocean Mia” City Beach known as Boulevard, The prepared and advertised during 2006/2007 in accordance with Section 3.59 of the A Business Plan was The Council completed the development of the residential lots in 2007 on the corner of Kalinda Drive and Council completed the development of residential lots in 2007 on corner Kalinda Drive and The Ocean Mia ‘Seaside’ comprising of 33 westerly lots have been released, with one lot remaining to be sold. With the With the with one lot remaining to be sold. ‘Seaside’ comprising of 33 westerly lots have been released, Ocean Mia ‘City side’ with it has been decided to progressively release the 33 lots in showing signs of improvement, property market eight lots released which are expected to realise $5 million. two multi-residential lots have been advertised seeking expressions of interest and negotiations are currently in The progress with interested parties. are as follow: Financial details related to this transaction Kalinda Drive/The Boulevard Subdivision Subdivision Kalinda Drive/The Boulevard Act 1995. Local Government
(i) Major Trading Undertaking (Continued) Trading Major employees as at balance date: number of full time equivalent The Employee Numbers Major Land Transactions
Revenue Interest Expenditure Capitalised Interest Land Sales Development Costs Net Revenue
Assets as Assets as at 30 June Liabilities as Liabilities as at 30 June Net Assets Net Assets as at 30 June Total Closing Balance Total Cash Surplus Cash Surplus to Transferred Reserve Less Cash Dividend Less Cash Dividend to the Town Less Loan Principal Less Loan Principal Repayments
Net Cash Net Cash Surplus from Operations Add Back Add Back Overheads/Non Cash
Net Profit from from Net Profit Operations
Total Expenditure Expenditure Total Others Fees Revenue Operating Surplus/(Deficit) Operating Interest Interest Capital Expenditure Transfers Opening Balance Interest Earned
All cash surpluses or deficits from operations are transferred to (or from) the Wembley Golf Course reserve. The financial position of The financial position Wembley Golf Course reserve. to (or from) the are transferred All cash surpluses or deficits from operations the reserve as date of this report is follows: 27. 28. Notes to and forming part of the Financial Report for the year ended 30 June 2012 29. A five year forecast of expected financial performance for the golf course based on current trends in industry is as follows:
and and
- -
$ 2011 Actual 126,931 247,734 858,045 742,439 (113,391) 4,706,253 4,322,682 1,373,744 1,119,319 1,105,779 5,448,692 5,696,426
Local Government Act 1995 Local Government
- -
$ 2012 Budget 813,500 813,500 828,900 828,900 (203,200) (119,900) 1,089,300 1,089,300 4,684,300 4,684,300 5,024,700 5,024,700 1,577,800 1,579,700 1,579,700 1,902,800 1,902,800 5,513,200 5,513,200 6,602,500 6,602,500
-
$ 2012 Actual (89,044) 145,909 209,571 209,571 893,817 760,621 760,621 (113,782) 5,077,321 4,638,029 1,409,483 1,046,471 1,103,388 1,103,388 5,837,941 5,837,941 6,047,512 6,047,512
Major Trading Major Trading Undertaking Plus Proceeds from sale of Plant & Plus Proceeds from sale of Plant & Equipment Less Entry Statement Less Loan Principal Repayments (to)/from Reserve Transfer Less Town Cash Dividend to the
Net Profit from Operations from Net Profit Add Back Overheads/Non Cash Net Cash Surplus from Operations
Expenditure Expenditure Interest Total
Revenue Fees Others Total The information contained in the above Operating Statement is inclusive of all items of revenue and expenditure which has been Statement is inclusive of all items revenue and expenditure which has been information contained in the above Operating The are no other items outside There undertaking. used in the pricing structure for goods and services provided by golf course trading Statement used for this purpose. the above Operating interest expense amount of $760,621 for the 2011/2012 financial year includes an internal charge from Endowment The financial report. Town’s has been eliminated within the This Account of $111,500. Lands Notes to and forming part of the Financial Report for the year ended 30 June 2012 29. Golf Course qualifies under the minimum requirements of Section 3.59 Wembley The million for $1.046 million for an annual dividend which was Town as a stand-alone activity and pays the Golf Course operates Wembley The Regulation 9 of the Functions and General Regulations for a major trading undertaking. The Town does not operate any other major any other major does not operate Town The undertaking. Regulations for a major trading Regulation 9 of the Functions and General undertakings. trading impact of construction new facilities and the affect The $1.119 million). 30 June 2012 (2011: have resulted in a net shortfall for this year and the previous financial which of the global financial crisis on operations been funded from reserve funds. A summary of the financial position is detailed below:
Annual Report 11| 12 83
822 822 $ $ 40,695 40,695 2012 2012 604,373 604,373 175,606 $41,517 $41,517 1,339,597 1,339,597 3,474,394 1,936,166 1,125,038 2,273,452 1,259,127 4,813,991 4,813,991 2,540,539 2,273,452 1,300,644 1,259,127 (Unaudited) (Unaudited) The Town is a one twelfth (1/12) owner of Lot 9504 Tamala Park with six other Councils (Cities of Perth, Joondalup, Joondalup, with six other Councils (Cities of Perth, Park Tamala is a one twelfth (1/12) owner of Lot 9504 Town The Park). Victoria of Town and the Wanneroo and Vincent Stirling, the seven owner councils have land has been identified for residential development and in order to facilitate this, The Town The Regional Council with the specific function of carrying out land development. Park Tamala established the will be entitled to one twelfth of the net proceeds land development. interest in the joint venture as at 30 June 2012 is follows: Town’s The Tamala Park Regional Council Park Tamala (i) Investment In Regional Councils – Joint Venture (Continued) Venture Investment In Regional Councils – Joint Interest in the Joint venture as at 30 June 2012 as at 30 June venture in the Joint Interest 2012 as at 30 June venture in the Joint Interest Represented by share of Joint venture entity’s financial position: entity’s venture of Joint by share Represented Current Assets Non Current Assets Assets Total Current Liabilities Liabilities Total Net Assets financial position: entity’s venture of Joint by share Represented Current Assets Non Current Assets Current Liabilities Liabilities Total Net Assets Non Current Liabilities Assets Total Non Current Liabilities
Notes to and forming part of the Financial Report for the year ended 30 June 2012 31. of Cambridge has a one twelfth (1/12) equity in the land and assets refuse disposal facility as per constitution Town The as a member of the Mindarie Regional Council. Town amendment (dated 25 November 1996) that recognises the has recognised in its books the investment of $2,273,452 which is reflected as a contribution Mindarie Regional Town The at 30 June 2012 (unaudited). Statement of Financial Position Council’s interest in the joint venture as at 30 June 2012 is follows: Town’s The
$ $ $ 956,474 956,474 956,474 956,474 1,395,574 1,395,574 2,303,526 2,303,526 3,699,100 3,699,100 492,591 492,591 492,591 492,591 30 June 2011 30 June 30 June 2011 30 June 2011 30 June
- - $ $ $ (as amended) and are recorded at cost. 929,330 929,330 929,330 929,330 1,259,127 1,259,127 2,273,452 2,273,452 3,532,579 30 June 2012 30 June 30 June 2012 30 June 2012 30 June
Western Australian Trustee Act 1962 Trustee Australian Western Council does not trade in securities and holds long term securities until maturity date, therefore these are carried at therefore these are carried at in securities and holds long term until maturity date, Council does not trade “Emerald security being a mortgage backed Currently one long term security remains in the investment portfolio, cost. As at 30 September 2012 the security. credit risk rated “AAA” which is an A” Reverse Mortgage Series 2006-1 Class of $686,971 and realistic pricing the security has been difficult given current investment value security has a market original The Council intends to hold the investment maturity and redeem its in full. conditions. market reduced as the underlying mortgages are repaid with $70,670 received investment of $1 million is being gradually acquired. since the security was Non Assets Current Tamala Park Regional Council Park Tamala Mindarie Regional Council Interest in the joint venture by Council in both Mindarie Regional Council and Tamala Park Regional Council is accounted Regional Council is accounted Park Tamala Interest in the joint venture by Council both Mindarie Regional and interest in the jointly controlled regional councils Under this method of accounting, for by applying the equity method. share of net assets the is initially recorded at cost and adjusted thereafter for the post acquisition change in Council’s for Mindarie Regional booked Accordingly a post acquisition change of ($30,074) was jointly controlled regional councils. Regional Council giving a total post Park Tamala for booked Council and a post acquisition change of ($136,447) was acquisition change of ($166,521) for the 2011/2012 financial year. of Cambridge along with the Cities Town The formally constituted in December 1987. Mindarie Regional Council was The is a member of the Mindarie Regional Park, Victoria of Town and the Vincent Stirling and Joondalup, Wanneroo, of Perth, is for the orderly and efficient primary function of the Regional Council under constitution agreement, The Council. treatment and/or disposal of waste. Change in Equity Mindarie Regional Council Investment In Regional Councils – Joint Venture Investment In Regional Councils – Joint (i)
(i) (i) Other Financial Assets Floating Rate Notes Current Non-Current Mortgage backed Security Mortgage backed Note: Held To Maturity Investments To Held 30. Investments are made in accordance with the 31. Notes to and forming part of the Financial Report for the year ended 30 June 2012
84 Town of Cambridge
$ 72,500 72,500 205,000 205,000 30 June 2011 30 June
$ 46,500 46,500 201,300 201,300 30 June 2012 30 June Financial Risk Management (Continued) Sensitivity percentages based on management’s expectation of future possible market movements. expectation of future possible market Sensitivity percentages based on management’s Cash and Equivalents Held-to-maturity investments objective is to maximise its return on cash and investments whilst maintaining an adequate level of liquidity Council’s finance area manages the cash and investments portfolio with assistance of independent adviser. The preserving capital. An Investment Report is provided to Council on a Council has an investment policy and the is subject to review by Council. and performance of the portfolio. monthly basis setting out the make-up of investments may fluctuate due to major risk associated with investments is price - the that capital value The whether these changes are caused by factors specific to individual financial instruments of their issuers prices, changes in market in a market. or factors affecting similar instruments traded could affect returns. risk - the that movements in interest rates Cash and investments are also subject to interest rate entity will not complete its Another risk associated with cash and investments is credit - the that a contracting obligations under a financial instrument resulting in loss to Council. or capital Council manages these risks by diversifying its portfolio and only purchasing investments with high credit ratings Council also seeks advice from independent advisor before placing any cash and investments. guarantees. Receivables major risk associated with these The and annual charges user fees. comprise rates major receivables Council’s Council manages this risk by monitoring outstanding debt is credit risk - the that debts may not be repaid. receivables and employing debt recovery policies. and annual charges is minimised by the ability of Council to recover these debts as a secured charge over Credit risk on rates and annual Council is also able to charge interest on overdue rates the land can be sold to recover debt. the land - that is, payment. which further encourages rates, charges at higher than market is reported to Council monthly and benchmarks are set monitored for acceptable level of outstanding receivables The collection performance. debtors. as required and carried out credit checks on most non rate suitable provision for doubtful receivables Council makes that have been subject to a re-negotiation of repayment terms. are no material receivables There
Notes to and forming part of the Financial Report for the year ended 30 June 2012 34. (a) Sensitivity Analysis Statement of Comprehensive Income Statement of Comprehensive Income Notes: (*) (b) Impact of a 5% (*) movement in price investments: Equity Statement of Comprehensive Income on cash Impact of a 1% (2010/2011:1%) movement in interest rates and investments: Equity
$ 2011 15,981,573 21,959,191 10,081,301 5,900,272 1,363,856 1,641,010 18,954,325 Fair Value Fair
$ 2012 14,608,207 21,851,041 10,597,932 4,010,275 686,971 1,962,392 19,201,678
$ 2011 19,073,438 13,173,166 5,900,272 22,044,402 1,449,067 1,641,010 18,954,325 Carrying Value
$ 2012 18,089,112 14,078,837 4,010,275 22,093,400 929,330 1,962,392 19,201,678 Cash and Cash Equivalents, Receivables, Payables - estimated to the carrying value which approximates net market value. net market which approximates - estimated to the carrying value Payables Receivables, Cash and Equivalents, rates applicable to assets and liabilities with interest Borrowings - estimated future cash flows discounted by the current market similar risk profiles. as at the reporting date. Held to Maturity investments are based on net realisable value Budget Comparisons – Non Operating Budget Comparisons – Non Operating Financial Risk Management Economic Dependency Borrowings Financial Liabilities Payables Held-to-maturity investments Receivables Financial Assets Cash and cash equivalents Fair value is determined as follows: value Fair • • • 32. Asset Position Net Current Assets for the from the previous financial year after adjustment for Restricted net current asset position balance carried forward The $3,747,200. purpose of the 2011/2012 budget was Actual net current asset position balance shown in the audited financial report as at 30 June 2012 and after adjustment for The $4,065,032. Assets was Restricted 33. amount The total Government. Federal and the State from of grants way by revenue of portion a significant receive does not Town The represents which is $5,070,420 June 2012 ended 30 year for the sources government from received contributions and grant of cash 21. in Note is disclosed program by received and contributions of grants amount The of $44,724,225. revenue of total 11.3% 34. rate risk. liquidity risk and interest credit risk, of financial risks including price risk, activities expose it to a variety Council’s The Council’s overall risk management focuses on the unpredictability of financial markets and seeks to minimise potential adverse and seeks to minimise potential adverse risk management focuses on the unpredictability of financial markets overall Council’s The effects on the financial performance of Council. expressed in foreign currencies and is therefore not subject to currency risk. Council does not engage in transactions Financial risk management is carried out by the finance area under policies approved Council. Council held the following financial instruments at balance date: The Notes to and forming part of the Financial Report for the year ended 30 June 2012
Annual Report 11| 12 85
% 4.63% Average Average Effective Effective Weighted Weighted $ Interest Rate Interest 1,100 11,340 12,440 5.39% 30 June 2011 2011 30 June
- - $ Total 13,173,166 14,191,239
$ 5.00% 5.00% > 5 Years $ 9,800,000 9,605,100 4,200 11,340 15,540
30 June 2012 2012 30 June $ Years > 4 < 5 > 4 < 5 5.68% 4.58% 300,000 300,000
$ Years > 3 < 4 > 3 < 4 5.52% 4.44% 300,000 300,000
$ 5.38% 4.18% Years > 2 < 3 > 2 < 3 2,226,340 1,407,116
$ 5.31% 5.29% Years 426,881 > 1 < 2 > 1 < 2 2,259,013
$ 5.43% < 1 Year 4.30% 119,946 320,010
Financial Risk Management (Continued) Auditors Auditors Remuneration
Payables and Borrowings (continued) and Borrowings Payables Year Ended Ended Year 2011 30 June Borrowings Fixed Rate Debentures Weighted Weighted Effective Average Interest Rate Year Ended Ended Year 2012 30 June Borrowings Fixed Rate Debentures Weighted Weighted Effective Average Interest Rate Audit of Financial Report Other Services The above fees relate to provision of external audit services only. The 35. Notes to and forming part of the Financial Report for the year ended 30 June 2012 34. (c) could adversely affect funding costs. risk - the that movements in interest rates Borrowings are also subject to interest rate at rate to the situation considered most advantageous Council manages this risk by borrowing long term and fixing the interest the time of negotiation. rate risk: following tables set out the carrying amount of financial instruments exposed to interest The
$ values values 0% $ Carrying Carrying 84% 16% 100% 19,073,438 18,201,514 5,900,272 13,173,166 4,010,275 14,191,239 30 June 2011 2011 30 June
$ Total
cash flows contractual 5,900,272 24,140,369 30,040,641 4,010,275 22,469,928 26,480,203 0% $ 75% 25% - - 100%
30 June 2012 2012 30 June
$ 5 Years Due after 17,607,800 17,607,800 15,325,100 15,325,100
- - $ 5,703,586 6,231,382 1 and 5 Years 1 and 5 Due between Due between 5,703,586
6,231,382
$ 1 Year 6,729,254 4,923,721 Due within 5,900,272 828,982
4,010,275 913,446
Financial Risk Management (Continued) Payables and Borrowings Payables and borrowings are both subject to liquidity risk - that is the insufficient funds may be on hand meet Payables Council manages this risk by monitoring its cash flow requirements and liquidity payment obligations as and when they fall due. levels and maintaining an adequate cash buffer. Table and Borrowings are set out in the Liquidity Sensitivity Payables undiscounted cash flows of Council’s contractual The below:
Percentage of Rates and Annual Charges: of Rates and Percentage Current Overdue All rates outstanding at year end for 2011/2012 are regarded as outstanding at year end for 2011/2012 are regarded as All rates being overdue. of Other Receivables: Percentage Current Overdue 2011 Payables Borrowings 2012 Payables Borrowings Notes to and forming part of the Financial Report for the year ended 30 June 2012 34. was: credit risk at balance date profile of Council’s The Trade receivables outstanding for more than thirty days are considered to be overdue. Council’s terms of trade are thirty days. terms of trade Council’s outstanding for more than thirty days are considered to be overdue. receivables Trade (c)
86 Town of Cambridge To assess adequacy of working capital and the ability to satisfy short term obligations. To identify exposure to debts by measuring the proportion of assets funded creditors. To on liquidity and the adequacy of recovery efforts. assess the impact of uncollected rates To assess the degree of dependence upon revenue from rates. To creditors. to meet outstanding trade assess the amount of cash available To assess debt servicing capacity. To assess the degree of realisable assets committed to debt. To assess the degree to which revenues are committed repay of debt. To
Financial Ratios of the Accounts (Continued) Financial Ratios of the
Notes to and forming part of the Financial Report for the year ended 30 June 2012 36. Ratio Current Purpose: Debt Ratio Purpose: Outstanding Rates Ratio Purpose: Ratio Rates Coverage Purpose: Ratio Creditors Trade Untied Cash to Purpose: Debt to Revenue Ratio Gross Purpose: Assets Ratio Debt to Economically Realisable Gross Purpose: Debt Service Ratio Purpose: 2.77 2012 2.18:1 2.13% 1.95% 42.01% 11.32% 37.27% 16.38% 3.58 2011 1.98:1 1.54% 2.30% 49.30% 12.31% 39.22% 15.46% 2.26 2010 1.99:1 2.64% 1.13% 42.92% 11.19% 32.37% 13.33% 3.89 2009 2.12:1 7.38% 5.87% 3.08% 0.74% 44.40% 13.37% 2.75 2008 2.72:1 5.30% 4.14% 1.83% 6.41% 36.02% 38.18% 2.93 2007 0.72:1 3.05% 10.90% 55.58% 18.83% 45.27% 1.79%
Financial Ratios of the Accounts Financial Ratios of the
As at the date of this report, there are thirty four unsold single residential lots and two grouped dwelling sites within Ocean Mia. there are thirty four unsold single residential lots and two grouped dwelling sites within Ocean Mia. As at the date of this report, Statement Town’s However the land is recorded in of this land is estimated between $27 million and $29 million. net value The would have resulted higher valuation This of $5.2 million (refer Note 8). at lower of cost or net realisable value of Financial Position of 9.8%. in a lower debt ratio (Current assets minus restricted assets) (Current assets minus restricted assets) Current Ratio Ratio Current (Current liabilities minus associated with restricted assets) Debt Ratio liabilities Total assets Total Outstanding Rates Ratio Rates outstanding Ratio Rates Coverage revenue Net rate and disposal of assets grants non operating Ratio Creditors Trade Untied Cash to Untied Cash Creditors Unpaid Trade Debt to Revenue Ratio Gross Debt to Economically Realisable Gross Assets Ratio Gross Debt Economically Realisable Assets Debt Service Ratio Rates collectable revenue including Operating Debt service cost Gross Debt Revenue Total revenue operating Available Ratio # 36. Notes to and forming part of the Financial Report for the year ended 30 June 2012
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88 Town of Cambridge
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