Kingborough Council ANNUAL REPORT

Kingborough Council 15 Channel Highway KINGSTON TAS 7050

Phone: (03) 6211 8200 2017 2018 Web: www.kingborough.tas.gov.au CONTENTS

MAYOR’S MESSAGE GENERAL MANAGER’S REPORT 3. KEY CORPORATE FUNCTIONS 1. ELECTED MEMBERS 3.1 Corporate 1.1 Councillors 3.2 Organisational Development 1.2 Council Meetings 3.3 Information Services 1.3 Appointed Council Representation 3.4 Finance 1.4 Councillors Attendance at Meetings 3.5 Legislative Framework 1.5 Remuneration of Councillors 3.6 Senior Staff 3.7 Contracts for the supply of goods and 2. KEY SERVICES services 2.1 Community Services 3.8 Support for Community Events 2.1.1 Arts and Cultural Development 3.9 Financial Assistance and Grants 2.1.2 Community Development 3.10 Public Interest Disclosures 2.1.3 Youth Services 2.1.4 Seniors 2.1.5 Manor Gardens 4. FINANCIAL RESULTS FOR THE YEAR – 2.1.6 Family Day Care ANALYSIS OF ANNUAL FINANCIAL REPORT 2.1.7 Kingborough Sports Centre 2.2 Environmental Services APPENDIX I: Annual Financial Report 2.2.1 Environmental Health APPENDIX II: Performance Manager 2.2.2 Public Health Statement 2.2.3 Natural Resource Management 2.2.4 Climate Change 2.3 Development Services 2.3.1 Planning Services 2.3.2 Development Engineering 2.3.3 Building Services 2.3.4 Plumbing Services 2.3.5 Kingston Park Development 2.4 Engineering Services 2.4.1 Engineering and Major Capital 2.4.2 Maintenance and Minor Capital 2.4.3 Waste Management 2.4.4 Copping Refuse Disposal Site 2.4.5 Kingborough Waste Services 2.5 Governance and Property Services 2.5.1 Governance 2.5.2 Compliance 2.5.3 Emergency Management 2.5.4 Property 2.5.5 Building Maintenance 2.5.6 Recreational Planning 2.5.7 Sports Grounds

ANNUAL REPORT KINGBOROUGH COUNCIL 1 MAYOR’S MESSAGE

I am pleased to present the 2017/18 Annual Report for effort being directed towards clearing and repairing Kingborough Council. roads and stormwater infrastructure after the storm in May. A number of Council facilities were flooded and the It has been a positive final year of the four-year term for damage bill will be in the excess of $2 million and we are our Council, and we have continued to provide quality seeking assistance through the National Disaster Relief and unique services, while addressing key issues and funding. concerns for the Kingborough community. It has been an exciting year for Kingston Park, with the The Community Services Team has continued to organise Community Hub and Kingston Health Centre well on the events and learning programs, including the very popular way and roads being completed throughout the site. Zero Waste Expo in March where over 700 people The focus will now turn to the next stages which include attended. Our Youth Services team delivered a variety of the public open space design and the development of workshops and activities programs, with opportunities the remainder of the site. Council has been through for young people to gain certificates in a range of courses numerous workshops throughout the past few years and to help them towards employment. we are well-informed regarding the project, its processes The Kingborough Volunteer Program has gone from and the opportunities this exciting development will strength to strength and Council was delighted to see bring not only to central Kingston, but to the whole them recognised at the 2018 Southern Cross Television municipality. Tasmanian Volunteering Awards as finalist. The purpose My fellow councillors and I will continue to aim for a of volunteering is to help, and this Program is a whole high performing council over the coming year, to achieve of community health and well-being program. It is the our vision of being a thriving, vibrant and connected only Local Government funded volunteer program community, which delivers best quality services to our in Tasmania, and it shows just how necessary these community. programs are. It costs us very little to help people stay in their own homes, which in turn helps our client’s families, friends and neighbours by relieving pressure on busy extended families. We continue to support community groups across Kingborough through our Community Grants Program. This Program provides groups the opportunity to Steve Wass develop a range of quality and innovative activities in Kingborough. It is designed to assist not-for- profit MAYOR organisations that benefit and improve the quality of life and opportunities for residents. A great example of Council working with, and supporting members of our community during the year was the rededication of the French Memorial to Admiral Bruni D’Entrecasteaux in Gordon. The efforts of the Channel Ratepayers and Residents Association have ensured the monument is now in a long-lasting and more fitting setting for this significant memorial, which celebrates an important event in our history. Council’s commitment to developing partnerships with Landcare groups was recognised at the 2017 Tasmanian Landcare Awards, where we were awarded the Australian Government Partnerships for Landcare Award. Council was then Highly Commended at the 2018 National Landcare Awards in the category. Council supports 24 Landcare groups in Kingborough municipality. We have joint initiatives with Landcare Tasmania to build skills across Landcare groups, providing training workshops for group members and participating in Landcare Tasmania’s activities. Road infrastructure and footpath renewal works have seen improvements and upgrades throughout the municipality throughout the year, with a significant

2 ANNUAL REPORT KINGBOROUGH COUNCIL GENERAL MANAGER’S REPORT

This report details how the Council and the • Kingborough Climate Change Adaptation Policy. organisation worked together to deliver a range • Waste Wise Events Policy. of services, major projects and other initiatives Key achievements for the year include: to enhance the liveability and well- being of the • The start of construction of Goshawk Way and the Kingborough community. Community Hub at Kingston Park. The Council and staff have worked together to achieve • The introduction of live streaming of Council’s Annual a range of improved policies, strategies and projects General Meeting. through the year, as well as remained resilient through • Completion of the Bruny Island Liveability Study. some challenging times. The severe weather event in • Council resolved to proceed with a trial one way early May had a significant impact on all staff and I am system on Osborne Esplanade and Balmoral Road proud of the way everyone worked together to make between Beach Road and Windsor Street, Kingston sure disruption to the Kingborough community was kept Beach. to a minimum. • Clean up efforts following a significant storm event in Some of the key policies and strategies endorsed and early May 2018. adopted by Council during 2017/18 were: I take this opportunity to thank all staff involved in • Kingborough Tracks and Trails Strategic Action Plan delivering projects and services over the past year. I also (2017-2022). acknowledge the wonderful contributions our volunteers • Kingborough Municipal Emergency Management Plan continue to make to Kingborough. (Issue 12) 2017. Thank you to our Councillors for their significant • Customer Service Charter. contribution and direction in overseeing what has been • Positive Ageing Policy. an extremely busy year. • Policy on the establishment of bushfire Hazard Management Areas on Council-owned or managed land. • Waste Management Strategy. • Sale of Council Land Policy. Gary Arnold • 2018 Corporate Communications Strategy. GENERAL MANAGER

ANNUAL REPORT KINGBOROUGH COUNCIL 3 1. ELECTED MEMBERS

1.1 YOUR COUNCILLORS

Mayor Steve Wass Councillor Paul Chatterton M: 0412 634 647 T: 6229 6532 E: [email protected] E: [email protected]

Deputy Mayor Paula Wriedt Councillor Flora Fox T: 6229 4045 T: 6267 2851 E: [email protected] E: [email protected]

Councillor Richard Atkinson Councillor David Grace M: 0408 411 941 M: 0438 679 200 E: [email protected] E: [email protected]

Councillor Sue Bastone Councillor Michael Percey M: 0407 099 747 M: 0419 892 511 E: [email protected] E: [email protected]

Councillor Dr Graham Bury Councillor Dean Winter T: 0417 308 687 M: 0427 253 654 E: [email protected] E: [email protected]

1.2 COUNCIL MEETINGS Council meets on the second and fourth week of each month. Meetings are held on Mondays at 5.30pm, unless it is a public holiday and the meeting moves to the Tuesday. There are no additional committee meetings, as all matters are included on the Council agenda. Workshops are held as required, which allow for a more detailed discussion between Councillors and staff on specific matters and projects. Meeting dates are published on Council’s website. Copies of the meeting agendas are available four days before each meeting on Council’s website, at the Civic Centre or by calling Customer Service on (03) 6211 8200. Audio recordings of the council meetings are also available online. Council meetings are open to the public (except where an item is considered to be of a confidential nature in accordance with the Local Government (Meeting Procedures) Regulations 2015). Meeting schedules are advertised on Council’s website and at the Council Offices.

4 ANNUAL REPORT KINGBOROUGH COUNCIL 1.3 APPOINTED COUNCIL REPRESENTATION ON SUB-COMMITTEES, ADVISORY COMMITTEES AND EXTERNAL ORGANISATIONS

COMMITTEE NAME TYPE OF COMMITTEE APPOINTEE

Abel Tasman Art Prize Committee Community Cr Fox

Kingborough Municipal Emergency Planning Statutory Mayor Wass

Section 24 Kingborough Access Advisory Committee Deputy Mayor Wriedt (Chairperson) Special Committee

Section 24 Bruny Island Advisory Committee Cr Percey (Chairperson) Special Committee

TasWater Regional Mayor Wass

Channel Heritage Museum Community Cr Fox

Section 24 Kingborough Bicycle Users Group Cr Atkinson (Chairperson) Special Committee

Kingborough Community Enterprise Centre Community Cr Bastone

Kingborough Community and Police Liaison Group Community Cr Winter

Mayor Wass Local Government Association of Tasmania Statewide Deputy Mayor Wriedt (Proxy)

Cycling South Regional Cr Atkinson

Mayor Wass Southern Waste Strategy Authority Regional Cr Fox (Proxy)

Southern Tasmanian Councils Authority Regional Mayor Wass, General Manager

Section 24 Kingborough Road Safety Committee Cr Chatterton (Chairperson) Special Committee

Destination Southern Tasmania Community Cr Percey

Mayor Wass Copping Refuse Disposal Site Joint Authority Regional Cr Bastone (Proxy)

ANNUAL REPORT KINGBOROUGH COUNCIL 5 1.4 COUNCILLORS ATTENDANCE AT MEETINGS

The following table details Councillor Attendance at Council Meetings, S.23 Committees and workshops from 1 July 2017 to 30 June 2018:

Council Special Meetings Audit Panel Workshops Leave of Absence Approved during the period

Number Number Number Number Number Number Number Number Held Attended Held Attended Held Attended Held Attended

Mayor Cr Wass 23 22 5 5 5 4 23 22

Deputy Mayor Cr Wriedt 23 21 5 5 5 23 16 19/7/2017 - 2/8/2017; 20/11/2017

23 19 5 3 5 3 23 18 24/11/2017 - 30/11/2017; 24/2/2018 - 27/2/2018; Cr Atkinson * 27/4/2018 - 11/6/2018

Cr Bastone 23 22 5 4 5 23 12 25/9/2017 - 7/10/2017; 13/2/2018; 19/3/2018 - 23/3/2018; 25/6/2018 - 28/6/2018 Cr Dr Bury 23 21 5 5 5 23 23 6/09/2017 - 13/9/2017

Cr Chatterton 23 21 5 4 5 23 19 7/8/2017 - 13/8/2017; 11/9/2017 - 15/9/2017; 20/10/2017 - 31/10/2017; 16/5/2018 - 22/5/2018 Cr Fox 23 20 5 4 5 1 23 19 13/09/2017; 16/4/2018 - 23/4/2018; 14/5/2018 - 31/5/2018 Cr Grace 23 18 5 4 5 23 15 13/9/2017 - 12/11/2017; 9/1/2018 - 31/3/2018; 18/6/2018 - 25/6/2018

Cr Percey * 23 22 5 5 5 5 23 20 11/9/2017 - 18/9/2017

Cr Winter 23 23 5 5 5 1 23 14

Note: Special Meetings also includes the Annual General Meeting Council Minute C390/14-12 determined that Councillor Attendance and Approved Leave of Absences be reported. * Audit Panel Member

6 ANNUAL REPORT KINGBOROUGH COUNCIL 1.5 REMUNERATION OF COUNCILLORS

Section 72(cb) of the Local Government Act 1993 (1) Allowances paid during the financial year. requires that a statement of the total allowances (2) Reimbursements paid under the ‘Payment of and expenses paid to the Mayor, Deputy Mayor and Councillors Expenses and Provision of Facilities’ Councillors is to be included in the Annual Report. Policy broken down into: During the year, Council paid a total of $390,283 in (i) mileage claims; allowances and expenses to Councillors. Councillors were provided at their choice, a home personal (ii) telephone and internet costs; computer and a telephone/fax/printer, for which all (iii)  conference and meeting expenses paid/claimed; costs were funded by Council. A fully maintained motor vehicle is also provided to the Mayor for use on Council (iv) child care; and related business. (v) other reimbursements claimed. Council has resolved that the following information (3) Code of Conduct costs incurred attributed to relating to the payment of allowances and individual Councillors when complaints which have reimbursement of expenses of office is included been lodged are substantiated and upheld. quarterly on Council Meeting agendas and also provided in the Annual Report:

The following table details the Councillor Allowances and Expenses for the period 1 July 2017 to 30 June 2018:

Councillor Mayoral Deputy Councillor Councillor Expenses Allowance Mayoral Allowance Allowance Mileage Mayor's Bruny Ferry Internet & Conference & Total Claimed Vehicle Telephone Meeting Mileage Attendance $ $ $ $ S $ $ $ $

Mayor Cr Wass 71,316 - 28,528 - 3,204 48 - 954 $ 104,050

Deputy Mayor Cr Wriedt - 19,823 28,528 - - - - 105 $ 48,455

Cr Atkinson - - 28,528 - - - - 520 $ 29,048

Cr Bastone - - 28,528 - - - - 44 $ 28,572

Cr Dr Bury - - 28,528 - - 16 - - $ 28,544

Cr P Chatterton - - 28,528 - - - - - $ 28,528

Cr Fox - - 28,528 1,641 - - 1,233 50 $ 31,451

Cr Grace - - 28,528 3,550 - 208 901 - $ 33,186

Cr Percey - - 28,528 115 102 73 934 171 $ 29,922

Cr Winter - - 28,528 - - - - - $ 28,528

TOTAL $ 71,316 $ 19,823 $ 285,277 $ 5,305 $ 3,306 $ 345 $ 3,067 $ 1,843 $ 390,283

Notes: Bruny Ferry = cost of fares at $16 per trip. Council Minute C390/14-12 determined that Councillor Allowances and Expenses paid under the "Payment of Councillors Expenses and Provision of Facilities" Policy be reported.

ANNUAL REPORT KINGBOROUGH COUNCIL 7 2. KEY SERVICES

The winner of the 2017 Salvaged Art People’s Choice 2.1 COMMUNITY SERVICES Award went to Margate Primary School for their installation titled ‘Your Choices Reflect Your World’. Council aims to deliver a diverse range of services, ART AND CULTURE STRATEGY programs and facilities necessary to maintain and build The development of the 2018-22 Arts and Culture a healthy and sustainable community. strategy took place in 2017/18 and should be completed in by the end of 2019. Responses from a range of Key responsibility areas include the provision of services community workshops were collated and informed the for children, youth and older people, community events, actions which are featured in the strategy. public consultation, social planning and facilitation of ABEL TASMAN ART PRIZE a broad range of arts and cultural related activities. The department also undertakes planning for the Student Jelrick Westra was announced as the 2018 Dutch development of recreational facilities and programs, Abel Tasman Art Prize (ATAP) winner for the creation of liaison with a wide range of groups on local community his illustrated children’s book, ‘The Adventures of Abel issues and referral to specialist support services. Tasman’ . The Prize is a result of the partnership between Grootegast Council in the Netherlands and Kingborough Council, where every second year a winner from 2.1.1 Tasmania visits Grootegast and the Dutch winner visits ARTS AND CULTURAL Kingborough in the other year. DEVELOPMENT Hosted by a local family, Jelrick enjoyed wildlife expeditions to Maria Island, Bruny Island, kunanyi/Mt KEY ACHIEVEMENTS Wellington, Cockle Creek and many of Kingborough’s natural reserves and trails. He also experienced a SALVAGED ART Pennicott Wilderness Cruise and explored the art and Climate Change was the focus of Kingborough’s history of Tasmania at MONA, the Channel Heritage biennial Salvaged Art Exhibition in October 2017, Museum and the Tasmanian Art Gallery and Museum. which was open to all artists, hobbyists, young people, The ATAP is a partnership between Kingborough Council, community groups and schools. Calvin Christian School and the Dutch Australia Society Entrants were encouraged to develop work which (Abel Tasman Inc.) raised awareness on threats such as sea level rise, ABOVE+BEYOND temperature increase, and fire and storm risk or address As part of its recent refurbishment, an aerial trapeze adaptation, mitigation, resilience and recovery. One of was installed at the Kingston Beach Hall courtyard for the requirements was that the artworks should be made artists and community groups to experiment installing from recycled, re-purposed and reused materials and will their aerial artworks. Artist Katree Wilson worked with need to incorporate the climate change theme. apprentice, Tara Shultz to create an aerial sculpture An education program was incorporated into Salvaged made of re used materials which was showcased at Art for school students. Approximately 500 children/ Council’s ‘Zero Waste Expo’. The second installation young people from Grades 1 to 10 were involved in involved professional artist, Jason James who worked creating artworks for the exhibition. The Kingborough with a young apprentice, Courtney Smith to install a schools involved included Taroona High, Kingston High, light sculpture entitled ‘Wind and Waves’, which was Taroona Primary, Blackmans Bay Primary, Illawarra showcased at Council’s Night of Lights event. This Primary, Kingston Primary, Margate Primary and St project was funded by a Tas Regional Art grant. Aloysius. Sculptor, Kathy O’Hara was successful in achieving the Open Award for the art piece ‘Vac to the Future’ and Deb Vogel won the Amateur Award for her work entitled ‘Ombre Reef’. Taroona Primary School shone in the category ‘Most creative work that addresses the Theme: Climate Change’. The school received $250 for their sculpture of the earth entitled ‘Two Futures’. Kingston Primary School won the category ‘Most creative climate change message. The school received $250 for their work entitled ‘Future Ocean’ with the judges saying that it was a ‘powerful message of a very sad possible future’.

8 ANNUAL REPORT KINGBOROUGH COUNCIL 2.1.2 Freya Cox was recognised as Kingborough’s Young Citizen of the Year for her outstanding commitment to COMMUNITY community service and human rights issues, and for her DEVELOPMENT dedication to improving the well-being of others. The Friends of Peter Murrell Reserve was presented KEY ACHIEVEMENTS with Community Group of the Year for their dedication ACCESS ADVISORY COMMITTEE and leadership caring for the Peter Murrell Reserve, protecting native species and maintaining a natural The Access Advisory Committee has focused on raising haven for the whole community to enjoy and celebrate. the profile of the group’s work. Publications providing advice on accessibility considerations when building Certificates of Appreciation to recognise significant were reviewed and revised. A new publication was service to the Kingborough community were presented produced to provide a guide to creating accessible to Hester van Niekerk, Lindsay Wilson and The University community events. The publication was distributed to of the Third Age in Kingborough. event organisers in the Kingborough area. KINGBOROUGH BISTRO A member of the Committee made a presentation at Two intergenerational lunches were organised during the Southern Tasmania Universal Design Conference in the year, Christmas in July an ‘Ozmas’ themed luncheon March 2018. The conference was organised by Tasmania which featured a traditional Christmas menu created Government’s Department of Justice, Local Government by the group of young chefs, as well as the established Association of Tasmania, Clarence, Hobart and Glenorchy Seniors Week luncheon. The events attracted 120 people City Councils and Kingborough Council. The conference at each function and continue to be a tremendous was attended by over 120 people and a partnership example of a community building program which was formed within the conference organisation group. benefits both age groups. The intergenerational activities Valuing Inclusiveness in the Built Environment (VIBE) are a partnership between Council’s Youth Services and meets approximately every three months to make sure Positive Ageing Program. the suggestions arising from the conference continues to inform the ongoing work and discussions regarding KINGBOROUGH MAKERSPACE accessibility for all. Kingborough Council received a $13,032 grant from the Department of Industry, Innovation and Science The Access Advisory Committee has reviewed the design to establish the Kingborough Makerspace. This was a for the Community Hub being constructed on Kingston partnership with the Hobart Hackerspace and Kingston Park, and provided accessibility advice for the facility. Library to create a place for children and young people to COMMUNITY CONNECTIONS imagine, learn, make, create, tinker, explore and discover The program reaches out to socially-isolated older using a combination of hi-tech and low-tech materials residents via a youth hospitality education program. and resources. Young people are trained in menu planning and LEARNING FOR LIFE preparation by a professional chef each Friday during The Learning for Life program has grown in popularity, the school term. They create restaurant quality meal providing activities to get the community physically and packages which are delivered to isolated seniors across socially active throughout the year. The monthly program Kingborough. An end-of-term function brings the young includes a range of diverse and interesting events and and older people together for a community lunch. workshops with topic areas including gardening, cooking, Meal recipients contribute a small fee which funds the health and well-being activities and information sessions. vocational training of the young chefs in areas such as barista and Responsible Serving of Alcohol. The program has been funded through a grant from the State Government’s Liveable Communities Grant Program. KIDS ALLOWED The Kids Allowed program focused on arts based activities in 2017/18 with a major project involving the creation of four panels depicting many of the 450 species found during the 2017 BioBlitz at Browns River. The mural is now part of the Low Hanging Fruit program, which seeks to enhance public spaces in Kingborough. KINGBOROUGH AWARDS The Kingborough Awards were held on Saturday, 6 January 2018. The Citizen of the Year was presented to Tony Owen, for his outstanding contribution and commitment to improving community facilities and nurturing young people through the game of cricket.

ANNUAL REPORT KINGBOROUGH COUNCIL 9 The most popular workshops for this year have been meetings have covered emergency management in the Bees Wax Wraps making sessions and Eat to Cheat relation to isolated community members, and have also Dementia workshops. The mid-winter Lantern parade increased awareness of the experience of ageing as a has also become a very popular and much anticipated, migrant in a new country. community event. WASTE WISE KINGBOROUGH The program incorporates awareness days and weeks The first ‘Zero Waste’ expo was hosted in March 2017 such as Adult Learners Week, Mental Health Week at the Kingston Beach Hall. A number of stallholders and many events are held in partnership with local attended to educate the community to make the community groups and organisations. transition to Zero Waste – at home, when out and LOCAL LINKS everything in between. The event began with the Sea Shepherd conducting a clean-up of Kingston Beach. In Kingborough Local Links continues to encourage and one hour, 20 volunteers collected 1497 items on Kingston support healthy walking within the local community. Beach, which were then brought back to the hall to be Through the Kingborough Local Links website, residents counted and recorded. are able to access information on how far they could walk from their location in a 10 or 20 minute time The Expo received very positive feedback from frame and also identify all the nearest bus stops, parks, stallholders and attendees and this has informed projects schools, playgrounds, public toilets, fresh food outlets such as the successful Recycling Difficult Items trial and and community services, within that radius. The website planning for future events to transition to Zero Waste. highlights over 140 ‘hidden’ urban links that are not The Recycling Difficult Items Trial was introduced to the highlighted on other web-based sources. Kingborough Civic Centre, Kingborough Sports Centre Insight GIS won the People & Community Award at the and West Winds Community Centre. Members of the Asia – Pacific Spatial Excellence Awards for their work public are able to deposit items such as household on the Local Links Project. Local Links has also been batteries, oral care and beauty products, mobile written up as a case study for the Heart Foundation phones, coffee capsules, media waste, X-rays and office Healthy Active by Design Case Studies website update. stationery. In the first two months of the trial, 207kg of The purpose of the HAbD case studies is to demonstrate items were saved from Landfill. specific design features in action through application to As part of our commitment to being ‘Waste Wise’, practice. Council endorsed a Waste Wise Events Policy, which SERVICE PROVIDERS MEETINGS includes guidelines about how to minimise waste at Hosted every three months, the Service Providers events. Events are a method of raising public awareness meetings are a forum where local providers are able to about recycling and showcasing different ways to come together to gain greater awareness of the local minimise waste. This policy will ensure that events that programs, changes to services and issues which are are organised and supported by Council and all public arising in the community. The meetings are designed events held on Council-owned or managed property around a presentation/information session on a theme are committed to waste avoidance and sustainable which is relevant to the work of attendees. The 2018 procurement practices.

10 ANNUAL REPORT KINGBOROUGH COUNCIL 2.1.3 YOUTH SERVICES

KEY ACHIEVEMENTS

YSPACE WORKSHOPS Weekly term-time workshops were delivered at Council’s Youth Centre (yspace), which provided recreational opportunities as well as improving the employment prospects for young people. These were planned and organised after consultation with young people and parents to make sure the programs met the needs of the community. The most popular workshops were barista training, first aid training, art from trash and construction sessions.

YOUTH STRATEGY 2018-22 Over 700 responses to ‘Our Say, Our Space’ youth WORK INSPIRATIONS PROGRAM consultation were received in 2017. Young people of various age ranges and from all areas in Kingborough were asked Council opened its doors to Grade 10 students from about things that may concern them. Responses to the Woodbridge School for a work experience day. The survey will form part of the actions featured in the 2018-22 students actively engaged with staff members and Youth Strategy, which is currently being developed. learned about what Council does in a variety of departments. SCHOOL HOLIDAY PROGRAM YOUTH ACTION KINGBOROUGH (YAK) A school holiday program was conducted in each of the four holiday periods, with activities at yspace and The members of YAK met on a regular basis throughout excursions offsite. Activities included indoor rock the year, providing advice to staff in relation to program climbing, going to the movies, indoor bowling, cooking, and activity development. Members focused on a cultural awareness campaign to encourage inclusiveness art and construction workshops. for all students, regardless of cultural backgrounds. They YOUTH OUTREACH were also involved with and promoted the screening of Embrace, a social impact documentary exploring Youth outreach programs were delivered throughout the issue of body image. YAK members all moved on the year including a regular Youth Activities Program at to University or further study leaving space for new Maranoa Heights Community Centre consisting of a wide members during 2018. A successful campaign was variety of activities for youth one afternoon a week after carried out to invite new members to join YAK. school. Individual support and referrals to support services are provided for young people experiencing difficulties in 2.1.4 their lives. SENIORS YOUNG MEN’S/WOMEN’S PROGRAMS KEY ACHIEVEMENTS Council’s Youth Services, in partnership with schools, Pulse Youth Health Services, PCYC, Colony47, and Drug POSITIVE AGEING STRATEGY Education Network (DEN), has successfully delivered The Positive Ageing Strategy was completed and programs designed specifically for young men and approved by Council in June 2018. The strategy forms young women who have been identified as being at the basis of Council activities in relation to older risk. All young men or women’s programs provide members of the community. The strategy was compiled the opportunity for students to feel safe when asking community input gathered via a series of public forums, questions and to access information that they may not questionnaires and direct feedback from community feel comfortable doing in a mixed group. members. The students participated in a variety of information KINGBOROUGH VOLUNTEER PROGRAM sessions and educational activities with support services The Kingborough Volunteer Program completed another to improve their well-being. The five-week young men’s successful year in supporting older members of the program was filled with students from Grade 8 and the Kingborough community. Some 200 clients (ranging six-week young women’s program was for Grade 9 and from 65 to 101 years of age) were provided volunteer 10 students. support from the 55 committed volunteers during

ANNUAL REPORT KINGBOROUGH COUNCIL 11 2017/18. Support was requested and provided to clients programs enhance the well-being and quality of life for for transport to medical and personal appointments, as all who joins us and offer stimulation and friendship well as support with shopping, gardening, pet support to our members. As well as offering temporary relief and also many valued social interactions. The Program for carers, the Club also provides information support is a whole of community health and well-being program and advice. Our programs are specifically designed to assist older people to remain in their own homes for to cater for the varied needs and interests of our club longer than might be otherwise possible. Kingborough members, and staff go to great lengths to ensure that Council funds this Program and is recognised as a every person receives outstanding care. leader in the sector with the Program being a top three This year we have provided care to over 80 local seniors. finalist in the 2018 Southern Cross Television Tasmanian Programs have included bus trips to Wicked Cheese, Volunteering Awards (Volunteer Program Category) and Claremont House, Maritime Museum, Jack Binnie continues to be recognised for the valuable contributions Guitars, Dahlia Show, Female Factory, and the Cygnet this program provides to the community. Living museum. We have enjoyed many performances HEALTHY CONNECTIONS including the Margate Ukulele group, Pete Campbell, The six-week Healthy Connections program held in Snug Choir of High Hopes, and a group of very talented by Council was a great way for seniors to find out about home schooled children. We have also heard from a a range of health enhancing activities, as well as ways to variety of speakers including an exercise physiologist maintain better health. and dietician and enjoyed a wide variety of in-house activities like gardening, music, poetry, art, bowls and The sessions had a variety of topics including First Aid, exercise programs. Connecting with others and sharing Podiatry Awareness, Palliative Care, Falls Prevention, experiences is vital to a person’s wellbeing, especially as Enhancing your Health in Accessible Ways and Arthritis they age. Awareness. Throughout the discussions walking was highlighted as an important activity for people to The Manor Gardens service transferred to Masonic Care maintain in daily life. A Nordic Walking introductory Tasmania in October 2018. session was subsequently arranged to finish the Healthy Connections Program. For those that may have difficulty with balance and/or upper body strength, the Nordic 2.1.6 Walking program is recommended by physiotherapists, arthritis specialists and other health practitioners. FAMILY DAY CARE The final session was attended by the maximum number KEY ACHIEVEMENTS of 28 people with many more registered on a waiting list. A follow up session is arranged for later in the year and Family Day Care provides nurturing care to small groups another series of the Healthy Connections is planned for in a secure and enriching home environment for babies late-2018. and children up to 12 years of age. In 2017/18, there TUESDAY TALKS were 33 Educators registered with the scheme, providing child care to some 335 families in the Kingborough and Held on the first Tuesday of the month, Tuesday Talks outlying areas. aims to inform and connect older residents with the many services and programs which exist to support and Family Day Care is an important service for the encourage a positive ageing experience. Topics have Kingborough community, and consequently, discussions been delivered by program and service coordinators, were held with staff, educators and stakeholders and have included Carers Tasmania, Advocacy Tasmania regarding the opportunity for an agreement to allow the and Dementia Tasmania. The Talks attracts from 10 to 30 transfer of the Kingborough Family Day Care Scheme people for each session. to Blackmans Bay Childrens Services. Blackmans Bay Childrens Services is a local, community-based, not for profit operation, with the experience and financial strength to support a long-term Family Day Care Scheme 2.1.5 for Kingborough. Staff, educators and stakeholders viewed this change as a positive step forward for the MANOR GARDENS long term sustainability of the scheme. The transfer of KEY ACHIEVEMENTS operations was finalised in November 2017. The Manor Gardens Club continues to operate six days per week from Monday to Saturday in Firthside. The Club offers experienced care within a comfortable and safe environment for people living with dementia and frail older people that still live at home in the local community. In addition, a bus outing to places of interest in the Hobart Region is offered every Monday, Tuesday and alternate Fridays. Our vibrant interactive

12 ANNUAL REPORT KINGBOROUGH COUNCIL 2.1.7 introduction of Dance and Cheer events, and fundraiser activities for charity groups. The Circus Studio also KINGBOROUGH SPORTS became a long term hirer in the centre, providing for CENTRE new and interesting circus activities for people of all ages. The Kingborough Sports Centre (KSC) provides a range Continued upgrades within the Centre have included of sporting and recreational activities, catering for up to new, fresh-coloured paint work across the original 5,000 users per week. stadium plus some improvements in the child minding space, including a separate play area for babies, new KEY ACHIEVEMENTS paint scheme and updated toys and equipment. Major activities include basketball, futsal, netball, FITNESS CENTRE volleyball, squash, table tennis and martial arts. A fully equipped Fitness Centre also provides a variety of The membership of the Fitness Centre has continued services, group fitness classes and equipment to meet to grow, with many of group fitness classes exceeding the needs of clients of all ages. The Centre maintains a more than 30 participants. This growth has been based close relationship with Kingston High School and various upon offerings for both the senior age group and sporting clubs, associations and facilities at the site, younger families, who value our provision of morning including gymnastics and indoor cricket. child minding services. This year, we were successful in obtaining grant funding from the Department of The High School has an agreement with Council for Health and Human Services via their Healthy Tasmania shared use of the original multi-court in the centre, as Innovations Fund, to provide an outreach program well as the Lightwood Park sports ground. based upon health and fitness to the municipality’s older SPORTS CENTRE residents and isolated communities. This is an extension of the in-house Empowering Seniors program, providing The four multi-courts within the two main stadiums of chair based group fitness activity that includes an the Sports Centre accommodated a number of major educational aspect. sporting and community events throughout the year. Each year (during the January school holidays) the timber The Fitness Centre has also been involved in an stadium flooring receives a refresh with a light sand and education program for members of community, having varnish to keep them in pristine condition. This year also hosted two workshops this financial year. ‘Eat to Cheat saw a refurbishment of the men’s showers and change Dementia’ was the first session, with more than 80 rooms in the original part of the building, which has been people in attendance to listen to Ngaire Hobbins speak well received by patrons of the centre. A social club bar on the topic. The second workshop was conducted for evening activities was established this year, and is with Jane Barker, who spoke of continence health and starting to become a popular place for teams to gather the pelvic floor; and as a continuation of this session, after games. A number of new events are being hosted the Fitness Centre ran a practical pelvic floor exercise by the centre to make it truly multi-use, including the session.

ANNUAL REPORT KINGBOROUGH COUNCIL 13 2.2 ENVIRONMENTAL 2017/18 school program provided specifically for Grade 7 and 10 students, offering vaccines for Human SERVICES Papillomavirus (HPV), diphtheria, pertussis, tetanus and Meningococcal strains ACW and Y. A total of 2,429 vaccines were administered via Council’s 2017/18 The Environmental Services Deparment covers a wide immunisation programs. range of public and environmental health aspects of the natural and built environment that may affect the health and well-being of the community.

Key functions and responsibilities include education, 2.2.2 monitoring and regulatory management of food PUBLIC HEALTH STATEMENT safety and surveillance, public health risk activities, immunisation programs, notifiable disease investigation, Section 72(1)(ab) of theLocal Government Act 1993 water quality monitoring, wastewater, noise requires a statement of the Council’s goals and management and air quality. objectives in relation to public health activities to be included in the Annual Report. 2.2.1 Council’s public and environmental health functions are undertaken by the Environmental Health Unit;

ENVIRONMENTAL HEALTH part of the Environmental Services Department. The Unit’s organisational structure consists of a Manager KEY ACHIEVEMENTS Environmental Services, Senior Environmental Health FOOD SAFETY AND SURVEILLANCE Officer, three Environmental Health Officers, and an There were over 560 permanent, mobile and temporary Administration and Immunisation Officer. A Medical food businesses licenced in Kingborough during the Officer of Health and two Nurse Immunisers are 2017/18 financial year. Council officers conducted regular employed on a casual basis. routine inspections of these food premises including at Functions administered by the Unit in accordance with public events, fairs and markets. In addition to routine the provisions of the Local Government Act 1993, Public inspections, Council was also actively involved in the Health Act 1997, Food Act 2003, Building Act 2016, Tasmanian Food Safety Surveillance Program; a joint Environmental Management and Pollution Control Act initiative between local Councils and the Department 1994, Burial and Cremation Act 2002 and other identified of Health. As part of the program Council conducted programs include: sampling, food safety surveys and monitoring at food premises, focussing specifically on bain marie foods, • Food safety salmonella in raw chicken and risk classification systems. • Notifiable diseases The results of surveys and sampling are used to guide • Immunisations food safety policy and procedure and in the development • Public health risk activities of educational material. • Unhealthy premises RECREATIONAL WATER QUALITY MONITORING • Water quality including recreational, bathing and Council monitors recreational water quality at twenty private water suppliers beach locations from Taroona to Middleton and Bruny • Public health and environmental nuisances Island, and also monitors water quality at three public pools. Water quality monitoring at beach locations is • Public health education and promotion conducted between December to March, reflecting • Emergency management seasonal use. Water quality was generally good during • Climate change the 2017/18 summer season, with the exception of one • Onsite wastewater management location at the southern end of Blackmans Bay beach, where short-term strategies are being investigated to • Private burials improve water quality. Kingborough’s public pools are • Pollution (air, land and water) monitored year-round and Council staff were able to work closely with pool operators to make sure non- compliant results were acted upon and remedied swiftly to protect pool users. IMMUNISATION PROGRAMS Council continues to coordinate and implement a range of immunisation programs, including school-based immunisations, infant clinics and after-hours catch up clinics. The school immunisation program is conducted over several visits throughout the school year. The

14 ANNUAL REPORT KINGBOROUGH COUNCIL Operational statistics reflecting core environmental health 2.2.3 activities undertaken during 2017/18 include: NATURAL RESOURCE

ENVIRONMENTAL HEALTH ACTIVITY MANAGEMENT The core work of the program involves developing and Registered food businesses 209 protecting a network of healthy natural areas in the Kingborough municipality and promoting environmental sustainability throughout Council and the community. Registered mobile food businesses 60 The services delivered by the NRM Program include: • Building community capacity and connection in Registered temporary food businesses 294 caring for the natural environment. • Protecting and managing biodiversity, remnant Notifiable disease notifications/ vegetation and high value habitat areas. 17 investigations • Threatened species recovery. Vaccines administered at Council • Managing the Kingborough Environmental Fund. immunisation clinics (including School 2,429 • Facilitating catchment management and conserva- Immunisation Program) tion planning. Registered public health risk activities 6 • Improving the health of creeks, wetlands and rivers. • Weed management. Registered water carters 7 • Supporting environmental volunteers, including landcare and coastcare groups. Food handlers attending Council- • Bushfire management for council reserves. 20 coordinated workshops • Promoting responsible cat management. • Regulating native tree removal on private land. Recreational water samples 214 • Creating wildlife corridors through revegetation of cleared land. Plumbing permits (on-site wastewater) 115 Council’s NRM Program partners with a number of organisations to build a coalition of support and action for responsible environmental management and practice. These partners include; the Derwent Estuary Program, D’Entrecasteaux and Huon Collaboration, NRM South, Landcare Tasmania, Conservation Volunteers Australia and the Tasmanian Government.

KEY ACHIEVEMENTS MANAGING BUSHFIRE RISK ON COUNCIL LAND Bushfire is recognised as a significant risk in the Kingborough local government area. Bushfire risk mitigation is a shared responsibility between state and local government agencies and private landowners. During 2017/18, Council has continued to invest in bushfire risk mitigation planning and works. This includes the development of a new Bushfire Mitigation Strategy which sets out Council litigation planning and works. This includes the development of a shared responsibility between state and local governments. A priority action of the strategy was to undertake bushfire risk modelling to assess the relative risk across bushland reserves and the Council road network. This modelling, completed in over the year determined a priority ordering for risk mitigation activities by bush land reserve and identified key fire corridors for bushfires crossing into Kingborough.

ANNUAL REPORT KINGBOROUGH COUNCIL 15 A range of risk mitigation activities have now These activities have helped protect numerous been completed for priority reserves including the threatened species such as the Forty-spotted Pardalote, development of bushfire management plans for five Tasmanian Devils, the Swift Parrot and iconic species reserves, the creation of a fuel break program and fuel such as platypus and quolls. reduction burns in Denison Street Reserve and Boronia Hill Reserve. A new policy has been developed to provide a framework to manage requests from the public to incorporate public reserves into bushfire hazard management areas on 2.2.4 private land. CLIMATE CHANGE SUPPORTING ENVIRONMENTAL VOLUNTEERS Supporting people to be involved and connected with Council continues to strive to reduce its corporate and nature is a key area of delivery for the NRM program. community carbon footprint, as well as planning for There are many benefits to individuals, the community the inevitable impacts of climate change that will affect and the environment from volunteering in nature. By Kingborough’s population, economy and ecosystems. working together with the community we share and gain knowledge, connection to place and each other. With KEY ACHIEVEMENTS more hands on deck there is a greater capacity to get the CLIMATE CHANGE ADAPTATION restoration work done. Three key case study sites where it has been identified Council supports 24 Landcare groups in the municipality, that communities may be significantly impacted by covering group insurance costs and providing access climate change in the future continue to be Council’s to correctional services work groups and Council weed focus. These are at Kingston Beach, Snug and Adventure crews. Council undertakes joint initiatives with Landcare Bay. Detailed information is being compiled on the Tasmania to build skills across groups, providing training potential risk posed by future coastal damage and workshops for group members and participating in inundation due to sea level rise, storm surge and Landcare Tasmania’s member outreach barbeques. flooding as well as the evaluation of potential adaptation Council grows plants for group planting projects in its and response options for each of these localities. nursery and also provides plant guards, stakes and weed mats. Council officers regularly attend group meetings Council has participated in the Climate Resilient Councils and provide technical advice and source materials for Project facilitated by the Tasmanian Climate Change landowners as required. Office. Every council in Tasmania was offered a no cost evaluation of their climate change readiness status Council’s Landcare support program was recognised both with regards governance and business management. at the 2018 Tasmanian Landcare Awards and National Landcare Awards, receiving a highly commended in the Kingborough received a largely positive report and is Australian Government Partnerships category. considered well placed in relation to other councils Australia wide. Opportunities for both regular volunteers and people who wish to participate when they can are provided by COASTAL VULNERABILITY Council. A range of reserve working bees and citizen Coastal erosion works projects have been completed science activities were offered to volunteers this year at Coningham Beach, Dennes Point and Esplanade in including National Tree Day at Longley, a marine debris Margate. Significant damage had occurred at each of cleanup at Alonnah and monitoring Rainbow Lorikeet these sites and works were completed to provide long populations in Kingston and Blackmans Bay. term protection to assets. In partnership with the Bookend Trust, Council hosted an GREENHOUSE GAS AND ENERGY Extinction Matters Bioblitz at Browns River in Kingston. In response to the Greenhouse and Energy Audit for A Bioblitz is a festival of science in nature with the aim Kingborough, Council is focusing on the key issues of to engage the community in surveys led by scientists vehicle fleet management and waste reduction for and naturalists to discover and record as many of the potentially significant carbon footprint reduction, as well plants and animals in a place over a weekend. Hundreds as solar and gas energy production at the Barretta Waste of members of the public worked together as citizen Management Facility. scientists with 19 science based organisations and 300 students from 11 schools. By the end of the event 425 ALTERNATIVE ENERGY species had been identified, many of which had never Council facilitated the installation of a 20 kW solar power been recorded before in this area. Targeted restoration installation at the Dennes Point Community Centre. activities in 2017/18 have included erosion protection This system will significantly reduce power costs for the and revegetation of Coffee Creek in Huntingfield and centre and pay for itself in just over five years. weed removal and revegetation in twelve creeks including Whitewater Creek in Kingston, Platypus Creek Council has over 100kW of solar power installations on in Allan’s Rivulet, Snug River and Margate Rivulet. key buildings which produce approximately eight per cent of the power for the facilities.

16 ANNUAL REPORT KINGBOROUGH COUNCIL 2.3 DEVELOPMENT explained. They will dictate where and how development will occur in future within the municipality. SERVICES As part of the Planning Scheme review staff carried out public consultation regarding a new Specific Area Plan Development Services has the responsiblity for (SAP) in the Blackmans Bay Bluff area, which had a high strategic and statutory land use planning, development level of response. engineering, buliding and plumbing. INITIATED THE STATUTORY PLANNERS REFERENCE GROUP While the sections work collaboratively, each section Kingborough Council initiated a reference group controls specific areas and legislation relevant to their for Southern region Councils to discuss Statutory particular focus. Planning matters, interpretations, applications or other KEY ACHIEVEMENTS benchmarking levels between Councils. The group is supported by the Local Government Association of MEETING STATUTORY REQUIREMENTS Tasmania and all Southern councils have become part of Council continued to implement quality assurance the group. safeguards that ensured statutory planning and building DEVELOPMENT SERVICES ENFORCEMENT requirements were met and that the Kingborough The department has worked in partnership with the community was provided with an efficient development Compliance Unit to deliver a more formal approach to approval service. The Pathway process management enforcement related to building, plumbing and planning. system ensured that all timeframes and mandatory New systems have been developed and additional referrals were observed and assessment protocols resources have been allocated to resolve many followed. outstanding issues. An internal restructure was continued through the department which included the introduction of new 2.3.1 positions and roles to appropriately adjust to the change in statutory requirements and increase of development PLANNING SERVICES occurring within the municipality. The restructure and additional resources enables the department to Planning Services is responsible for the assessment of work more effectively to ensure better outcomes and development applications, issuing planning permits and compliance with leglislative requirements. monitoring compliance in accordance with the Land Use Planning and Approvals Act 1993 and the Kingborough Routine audits were carried out by senior staff and all Interim Planning Scheme 2015. assessments and permits issued were independently vetted and endorsed by senior staff prior to issue. This includes consultation, referral and assessment of planning applications, preparation of planning reports, All planning appeals, applications received and permits recommendations and, where appropriate, delegated issued were routinely reported to the Council. Staff approvals. Officers are also responsible for the represented Council at a number of Resource Management subsequent enforcement of planning permit conditions. and Planning Appeals Tribunal and the Tasmanian Planning staff conduct strategic reviews of the planning Planning Commission hearings during the year. scheme and process any amendment applications, as KINGBOROUGH PLANNING SCHEME REVIEW well as represent Council at hearings of the Resource The existing Kingborough Interim Planning Scheme 2015 Management and Planning Appeals Tribunal and the will in the near future be replaced by a new scheme Tasmanian Planning Commission. in accordance with the legislated Tasmanian Planning Scheme requirements. A review of the existing scheme 2.3.2 commenced during this year, in conjunction with various changes to the Land Use Planning and Approvals Act DEVELOPMENT 1993 and the release of the State Planning Provisions. ENGINEERING Council has commenced work on the Local Provisions Schedule. This will involve the conversion of the existing Development Engineering staff assess the infrastructure zones and other provisions in the planning scheme to the requirements of development applications and monitor amended format. the requirements of conditions in approved planning permits, particularly in regard to works associated with A number of initial strategic investigations were sub-division developments and road works. conducted during the year, including the commencement of a thorough review of the Kingborough Land Use These officers provide a link between the regulatory Strategy. Council staff met regularly with planners from planning area of Council and Engineering Services, as other southern Tasmanian councils at meetings of the well as external referral agencies such as TasWater and Southern Technical Reference Group. The changes the Department of State Growth. They ensure that the involved in preparing the new scheme are particularly public infrastructure within private developments is complex and will need to be justified and publicly constructed to the appropriate standard.

ANNUAL REPORT KINGBOROUGH COUNCIL 17 2.3.3 project aims to both provide a range of much needed community facilities whilst also stimulating an increased BUILDING SERVICES level of investment and activity across the whole of central Kingston. It is therefore vitally important for Building Services administers the Building Permit Kingborough’s social and economic future. Kingborough Authority function of Council, as well as providing is one of the state’s fastest growing areas and local external Building Surveying services. residents need to be provided with more local attractions and services. These officers are responsible for the implementation of legislation controlling building and construction within Goshawk Way, the main road through the site, was the municipality, ensuring compliance with the Building substantially constructed during the year, together with Act 2016, Building Regulations 2016 and the National the installation of associated services to enable adjoining Construction Code. site developments. Skipper Lane is also well underway, which will be a new road linking Goshawk Way to John 2.3.4 Street. A pedestrianised ‘promenade’ is being designed, which PLUMBING SERVICES starts from Channel Court, passes through the existing Council parking area on John Street and past the Plumbing Services works closely with Building Services proposed new health centre and new Community Hub. and is responsible for the legislated Plumbing Permit This will be called Pardalote Parade and it will extend Authority function of Council. through to the walkway under the Southern Outlet. Plumbing staff are responsible for the implementation of Construction of both the Community Hub and the new plumbing related aspects within the Building Act 2016, Kingston Health Centre commenced – with both due including the role of Plumbing Surveyors who inspect to be fully completed early in 2019. Online community plumbing works during construction and also prepare engagement forums have been launched to ask for and maintain house connection details of all plumbing suggestions on what the community would like to use installations. the Hub for, along with ideas for what people would like to see in the public open space. Further engagement 2.3.5 opportunities will be organised once a contractor is engaged to design the public open space. KINGSTON PARK Council also called for expressions of interest from DEVELOPMENT private developers – as about half of the site will be a mixed development of residential, commercial and KEY ACHIEVEMENTS entertainment related uses. Further project details and This year has significant on-ground progress made in the progress updates are published on the Kingston Park implementation of Council’s Kingston Park project. This website. www.kingstonparktas.com.au.

18 ANNUAL REPORT KINGBOROUGH COUNCIL 2.4 ENGINEERING new developments apply environmentally sensitive stormwater systems. SERVICES Major stormwater construction projects included: • Culvert upgrades on Adventure Bay Road, Bruny Council aims to provide services for all the community Island. to enjoy. An important part of this objective is the maintenance, operation and construction of Council’s • Drainage improvements on Kaoota Road, Kaoota. infrastructure assets at a sustainable level that is • Table drains and culvert improvements on Besters and acceptable and affordable for the community, and Clarks Roads, Lower Longley. meets statutory requirements. • Culvert upgrade and new open channel on Moodys Road, Allens Rivulet. Engineering Services is responsible for the municipality’s • Upgrades to the drainage channel on Beach Road, roads, reserves, stormwater systems and waste management. In order to make sure these assets meet Middleton. community needs, a mixture of planned and reactive • Stage 2 drainage works on Taronga Road, Bonnet Hill. works is carried out. These works are a combination • Stage 2 stormwater upgrade on Illawarra Road, of on-going maintenance work, as well as new Blackmans Bay. developments. • Flood gauge installation for Browns River. • Stormwater upgrade on Blowhole Road, Blackmans 2.4.1 Bay. Work was also completed on two significant coastal ENGINEERING AND MAJOR erosion issues on the Esplanade in Margate.

CAPITAL WORKS ROADS, FOOTPATHS AND BRIDGES Council is responsible for approximately 523 kilometres The department is responsible for a wide range of of road, of which 250 kilometres are sealed and 273 functions which includes asset management, engineering investigation and pre- project planning, conceptual and kilometres unsealed. detailed design of a wide range of infrastructure projects, There are 71 bridges in the road network and contract management, project management, traffic approximately 205 kilometres of footpaths. Council management, urban landscape design, programming needs to carefully manage this large portfolio of assets and delivery of Council infrastructure works for both to ensure appropriate services can be delivered to all. maintenance and capital and waste management. Planning and prioritising maintenance, asset renewals, and provision of new assets are critical functions of the KEY ACHIEVEMENTS department. Physical construction works are undertaken by external contractors or by Council’s own workforce. MAJOR CAPITAL WORKS PROGRAM Major road and bridge projects for 2017/18 included: There were 100 capital projects for the 2017/18 financial year, with the majority of these completed on time and • Approximately, $900,000 of road reseals for a variety to budget. of sealed roads. • Approximately $800,000 of gravel road re-sheets. STORMWATER • Dru Point Esplanade, Margate reconstruction. Council maintains 257.7 kilometres of stormwater drainage systems that includes open drains, culverts, • Blanche Avenue, Blackmans Bay reconstruction. piped stormwater drains and pits. Council maintains • Construction of a turning circle for Kelvedon Avenue, a number of controls over stormwater discharge Taroona. with gross pollutant traps on many major outlets or • Stage 2 of the Kingston Beach Foreshore works vegetated cleansing swales in discrete locations. These upgrade. collect rubbish washed into stormwater systems, • Rehabilitation of Kunama Drive, Kingston Beach; which significantly prevents pollution entering the Morris Avenue, Taroona; and Powell Road, Blackmans environment. Bay. Flood modelling for the Snug River catchment and • Continuing upgrade works on Pelverata Road, several other smaller catchments commenced and Pelverata. continues the on-going program of identifying flood • Embankment failure repairs on Summerleas Road, risk areas and the development of Stormwater Master Kingston. Drainage Schemes for priority catchments. Council considers options to improve the environmental • Reconstruction of Mountain Road, Allens Rivulet. qualities of stormwater outflows by improving • Road safety improvements on Lighthouse Road, Bruny wetlands, controlling system outfalls and making sure Island and Palmers Road in Oyster Cove.

ANNUAL REPORT KINGBOROUGH COUNCIL 19 2.4.2 • Adventure Bay Road, Bruny Island MAINTENANCE & MINOR • Huon Road, Leslie Vale • Dallas Avenue, Taroona CAPITAL WORKS • Tree removal and drainage maintenance on a number Council’s Works Department manages maintenance of of rural unsealed roads. infrastructure assets. This includes the maintenance of • Roadside slashing and spraying program completed. roads, bridges, reserves, tracks, and stormwater systems • Bridge, jetty and boat ramp maintenance carried out and Council’s plant, vehicles and machinery. on relevant structures. The extreme weather event in May caused significant MAINTENANCE OF OUR PARKS AND RESERVES damage to infrastructure in Kingborough. Council’s Council undertakes an extensive maintenance program crews and contractors worked throughout May and for our parks, reserves and playgrounds and prioritises June to repair roads and clear associated stormwater works to make sure the best outcome is achieved for the infrastructure. Major repair works on specific roads community. and stormwater infrastructure will be on-going into the next financial year. Extensive damage to bridges and In 2017/18, Council carried out a number of maintenance footpaths and final repair works are expected to take projects including: several months. Although most roads and tracks have • Upgrades to tables and seating at Kingston Beach. been made safe for use, Whitewater Creek Track suffered • Upgrade to the French Memorial in Gordon. severe damage to footbridges and this will take longer to repair, along with the restoration of the creek itself. • Various track upgrades across Kingborough. • Various tree works completed to remove dangerous FOOTPATHS, ROADS AND DRAINAGE trees in specific areas. Council provides a high level of service on the extensive network of unsealed roads, using three main types of PLANT AND FLEET MANAGEMENT REPLACEMENT treatments; grading only for roads requiring general Council manages a substantial amount of plant and correction, grade and gravel for pothole and/or rutting fleet, including the maintenance and replacement of repair and gravel re-sheeting to replenish surfaces. The plant attached to Bruny Island and Kingborough Waste type and extent of work is based on need and priority. Services (KWS). A large number of the light and medium Council also undertakes general maintenance for the truck fleet has been replaced along with various light Department of State Growth (DSG) on the Main Road, vehicles and smaller plant items. A new front-end loader Bruny Island. In the 2017/18 financial year a large was purchased as a replacement of an older tractor. number of private works have been carried out for A new JCB backhoe was purchased as a replacement DSG on Bruny Island with a focus on gravel resheeting, for the older Komatsu backhoe. A new purpose built drainage upgrades and tree maintenance and removal. Flocon road maintenance unit has been purchased and A structured street- sweeping program is undertaken is now in use. A second-hand 20 tonne excavator was to keep stormwater pits free from debris. The Kingston purchased to replace the traxcavator at KWS. The Twin central business district and major urban areas are swept Ovals purchased a replacement tilt tray truck and Toro weekly, with all other areas swept as required. reel mower. Below are some specific examples of maintenance and minor capital works that have been achieved in the 2017/18 financial year: • Replacement of isolated sections of kerb and channel in various locations. • Replaced sections of footpath due to trip hazards in various locations. • Access ramps/footpath upgrades: Redwood Road and Redwood Road to Willow Lane in Kingston; and Pearl Place to Opal Drive in Blackmans Bay. • Drainage upgrades at a variety of locations including: • Aberys Road, Sandfly • Moodys Road, Allens Rivulet • Besters and Clarks Road, Lower Longley • Channel Highway, Middleton • Combes Road, Longley • Kaoota Road, Kaoota • Pelverata Road, Pelverata

20 ANNUAL REPORT KINGBOROUGH COUNCIL 2.4.3 2.4.5 WASTE MANAGEMENT KINGBOROUGH WASTE

Council provides a number of services to the community SERVICES in the area of waste management including the following: In 2011, Council established Kingborough Waste Services (KWS) as a corporation, in accordance with the Section • Weekly domestic garbage collection to 21 of the Local Government Act 1993. approximately 13,000 properties throughout the municipality. KWS is responsible for operating the Barretta Waste Management Facility (including the waste transfer • Fortnightly recycling collection to approximately station, weighbridge and Re-Use Shop) and the Bruny 13,000 properties throughout the municipality. Island Waste Transfer Station. In establishing KWS, • Free green waste weekends. Council determined that an independent Board would be • Two waste transfer stations, the main facility at appointed to manage the company’s operations. Barretta and a smaller facility on Bruny Island. In 2017/18 the Board consisted of two independent • Various litter bins spread throughout Council’s parks, non-executive directors, the Chair, Mr Peter Shelley and roads and sporting facilities. Independent non-executive Director, Ms Debra MacKeen • Support for waste minimisation at Council events. (Appointed in October 2017) and two Council staff During the year Council prepared a draft Waste (the Deputy General Manager and Executive Manager Management Strategy and will consult with the Engineering Services). community to achieve its goals. The Board met bi-monthly and reported to Council on all RECYCLING AND GARBAGE COLLECTION operational and financial matters. KWS currently employs ten permanent employees and two casual employees at Council’s recycling and garbage collection is managed the Barretta site and one permanent employee at the by a contractor. Garbage is transported to the Barretta Bruny Island Waste Transfer Station. Waste Transfer station for sorting to separate out any reusable items prior to transport and disposal at the Copping landfill site. Recyclable items are transported KEY ACHIEVEMENTS to the SKM recycling facility at Lutana for sorting and • An operating surplus for the 2017/18 financial year. packing before being further transported to Victoria for recycling. • Repayment of the KWS Council loan. • Participation in the 2017 Garage Sale Trail Program. 2.4.4 • Participation in Council’s Zero Waste Expo. • Improvements to the structure and staffing of the Re- COPPING REFUSE DISPOSAL Use Shop which has enabled greater recovery of items SITE from the timber and metal waste streams. • The Shop had an $88,665 increase on sales over Southern Waste Solutions (SWS) is a waste management Budget and an increase of $85,665 over the 2017/18 authority jointly owned by Clarence City, Kingborough, Financial Year sales. Sorell and Tasman councils. The Authority’s objectives • Increasing the range of recycling options available at include the management and operation of the refuse Barretta to include collection bins and signage for the disposal site at Copping, in accordance with the recycling of fluorescent tubes and globes, household approved development proposal and environmental batteries and X-rays. management plan for the site. • Introduction of the Paintback recycling scheme to Bruny Island.

ANNUAL REPORT KINGBOROUGH COUNCIL 21 2.5 GOVERNANCE AND • Investigated 80 dog attacks; PROPERTY SERVICES • Investigated 102 nuisance complaints; • Conducted 39 proactive fire inspections; • Removed 123 abandoned vehicles; and The Governance and Property Services Department • Extinguished 50 open air fires. is responsible for the management of a coordinated program of corporate governance that includes the ANNUAL FIRE ABATEMENT PROGRAM administration of Council’s property portfolio. Like most of Tasmania, bushfire is Kingborough’s most This includes the management of leases, licence likely natural disaster threat, with about 90 per cent of agreements, land acquisitions, transfers, exchanges, properties (10,000 properties) potentially exposed. easements and sales, along with the maintenance The Compliance Unit manages the administrative and development of Council’s sporting facilities and and operational aspects of the municipality’s annual building assets. The Compliance Unit has responsibility fire hazard abatement program. The program allows for the implementation of relevant State Government for the majority of properties, where a fire risk has legislation, along with Council’s own By-Laws. The been identified, to be abated either voluntarily or by Department also includes Council’s emergency compliance measures, in order to minimise the overall management function. fire hazard within an acceptable time frame. 2.5.1 2.5.3 GOVERNANCE EMERGENCY MANAGEMENT

A review and update of a number of Corporate Council’s Emergency Management procedures were Governance policies was undertaken during the year and put to the test in May 2018 with an extreme weather new policies developed for the sale, leasing and licensing event causing localised flash flooding. An interim of Council-owned land and for fee exemptions and Emergency Centre was established at the direction of the reductions. Delegations were arranged in accordance State Emergency Service and the Community Recovery with Council’s Delegated Authority Policy and permits Response Team was activated. Assistance was provided were issued in accordance with Council’s By-Laws. to eight families who were required to evacuate from Meetings of the Bruny Island Advisory Committee were their homes as a result of the flood. The Community facilitated on a bi-monthly basis and recommendations Recovery Coordinator attended three flood related reported to Council. Social Recovery meetings and provided assistance to 60 residents seeking support after the event. A Flood Recovery Expo was organised on 5 June at the Kingston 2.5.2 Beach Hall to provide a forum for information and advice COMPLIANCE for those still in need of support. Over 120 people took advantage of this opportunity. Council’s Emergency Council’s Compliance Unit is tasked with managing and Management Coordinator attended a number of briefing conducting investigations in relation to breaches of meetings held by the SES both during and after the legislation, ranging from theDog Control Act 2000, Traffic event and maintained contact with emergency services Act 1925, Local Government Act 1993, Land Use Planning networks throughout the year. Approvals Act 1993 and Council By-Laws. Council’s Dog Management Policy was reviewed during the year, with public submissions assessed. A new position of a Planning and Building Compliance Officer was successfully implemented. The position involves a proactive approach to enforcing and maintaining compliance with various legislation such as Land Use Planning Approvals Act 1993 and the Building Act 2016, By-Laws, statutory requirements and conditions of approval. Over the course of 2017/18, the Unit has: • Issued 2633 Infringement notices; • Lodged 16 briefs of evidence; • Attended to 2604 requests by the public; • Impounded 123 dogs; • Obtained registrations for over 6,200 dogs;

22 ANNUAL REPORT KINGBOROUGH COUNCIL 2.5.4 2.5.6 PROPERTY RECREATIONAL PLANNING

Referrals were assessed for a range of development Masterplans for the Dru Point Reserve and Lightwood applications involving Council owned land or adjacent Park were developed to guide future development of to Council owned land. Various easements and rights of these areas. A draft Open Space Strategy was prepared way were negotiated with private land owners to allow to assist in the planning for suitable areas of public open the installation of Council infrastructure and to facilitate space for community use. A successful application was public access where necessary. Lease agreements were lodged with the Department of State Growth for a Cycle negotiated for the Taroona Scout Hall, Woodbridge Fire Tourism Grant for the final section of Snug to Margate Station, Kingston Surf Club, Channel Men’s Shed, Twin shared path. Meetings were held with the Trail Riders Ovals Pavilion and Kingston Tennis Club. The sale of land Action Committee to discuss proposed trail development to TasWater to accommodate the expansion of the Waste and an easement was acquired over land in Crofton Water Treatment Plant at Blackmans Bay was finalised, Drive, Sandfly to connect existing tracks. Preliminary along with the acquisition of land at Dennes Point for planning commenced for the development of an the purpose of public recreation. A licence was obtained additional turf wicket sportsground in Kingborough. from the Crown over Taroona and Hinsby Beaches. 2.5.5 2.5.7 BUILDING MAINTENANCE SPORTS GROUNDS The Twin Ovals facility hosted an AFL pre-season match Implementation of the Kingborough Public Toilet Strategy in February between Melbourne and North Melbourne. commenced with planning for the replacement of A new training ground with lights was developed at the facility at Coningham Beach. The waste disposal Lightwood Park and lights provided to accommodate system at the Sandfly Hall was upgraded and floors matches on the LP1 ground. New cricket nets at the were resurfaced at Margate and Lunawanna Halls. Woodbridge Oval were constructed and planning An extension was provided to the gymnasium at undertaken for the provision of the same at Kingston Kingston Beach Oval and improvements made to the Beach Oval. The cricket training nets at the Twin Ovals changerooms. Internal renovations were undertaken were extended. Work was completed on the expansion in the Civic Centre following the flood event in May. of the centre wicket square on the Cricket Oval at the Discussions were held with representatives of the Twin Ovals. Dennes Point Hall Management Committee regarding the installation of acoustic panels.

ANNUAL REPORT KINGBOROUGH COUNCIL 23 3. KEY CORPORATE FUNCTIONS

3.1 CORPORATE 3.2

Council aims to provide professional corporate support ORGANISATIONAL services across the organisation through strong financial DEVELOPMENT management and human resources practices, as well as responsive and flexible information systems. The Organisational Development Department is responsible for the development of Council’s corporate KEY ACHIEVEMENTS communications and employee development programs. This area develops and implements strategies, policies TOURISM and procedures through the provision of human Council again commissioned Destination Southern resources and industrial relations services. Tasmania (DST) to deliver a regional tourism marketing service, in conjunction with Huon Valley Council and KEY ACHIEVEMENTS the local tourism industry. The Southern Trove brand STAFFING formed the cornerstone of this marketing effort and the Council employed a staff of 194 effective full-time region was promoted by way of a number of different equivalent employees as at 30 June 2018, including media. The published visitors guide and map continued Kingborough Waste Services (KWS). Recruitment was to be very popular and the website was upgraded. A undertaken in accordance with Council’s recruitment concerted effort was made to have a stronger digital policies. During the year, 31 new employees were promotional presence for Kingborough, with increased recruited, including permanent, temporary, casual and blog posts and associated social media activity. DST has fixed-term employees. Thirty-one employees terminated conducted a number of local industry forums in order to their employment during the year. Three Family Day Care increase the awareness of the support that is available employees transitioned to Blackmans Bay Childrens Services and the benefits of coordinated tourism development as part of a transmission of business arrangement. Council and marketing. also hosted three apprentices and trainees through group training work arrangements. Both the Channel and Bruny Island areas have benefited economically from increased visitor levels. The TRAINING AND DEVELOPMENT continued popularity of Bruny Island does place some Council is committed to supporting staff in furthering high demands on the existing infrastructure and Council their careers and learning opportunities. Staff engaged has been liaising closely with the State Government in in a wide range of training and vocational studies with a this regard. Council and the Government jointly funded focus on compliance and work health and safety. Twelve the Bruny Life community survey and this was completed employees were enrolled in vocational qualifications during the year. This will now provide a rich source of including Certificate III to Diploma level. information to assist the local Bruny Island community in identifying priorities for the improved delivery of local During the year, Works Department employees and services and infrastructure. new employees attended in-house training sessions on anti-discrimination delivered by training staff from Equal The Bruny Island Destination Action Plan is in place and Opportunity Tasmania. New employees also undertook the leadership group has been meeting regularly. Its training on ethical decisions at work, based on a training focus has been on improving the roadside signage on module developed by the Integrity Commission. the Island and in implementing a local works program that is jointly funded by the State Government, Pennicott INDUSTRIAL RELATIONS Wilderness Journeys and Council. In regard to the works Council’s employment conditions for Award based program, local visitor infrastructure is provided to meet employees are negotiated through an enterprise visitor needs in those cases not normally funded by agreement process. Enterprise bargaining negotiations Council or the State Government agencies. Examples between Council management and the Australian of completed works include, walking track upgrades, Services Union and Council employees commenced in interpretation signage, improved foreshore carparks and March 2017. A new Enterprise Agreement was approved by Council staff in a ballot in December 2017. The picnic furniture. Kingborough Council Enterprise Agreement No 9 of 2017 was ratified by the Fair Work Commission in April 2018. The Kingborough Waste Services Enterprise Agreement No. 1 of 2013 continues to cover Award based employees engaged by Kingborough Waste Services Pty Ltd.

24 ANNUAL REPORT KINGBOROUGH COUNCIL WORK HEALTH AND SAFETY (WHS) CORPORATE COMMUNICATIONS Council is committed to providing a safe and healthy The Corporate Communications Strategy was reviewed work environment for its employees. Incidents and work and endorsed by Council . Actions included the health and safety performance statistics were reviewed development of a Public Participation Framework. regularly by Council’s Executive Management Team and Council is working with a community engagement the KWS Board. There were 18 workers compensation consultancy to develop this framework, along with staff, claims lodged during the year. The lost time injury community members and Councillors. frequency rate (LTIFR) was 28.55. LTIFR is the frequency Council implemented a new online engagement of injuries involving one or more lost workdays per platform, which is providing an effective and efficient million hours worked. engagement forum and reporting mechanism. The new A WHS Systems Audit was undertaken by Council’s platform has been used for the Dog Management Policy auditors, Wise, Lord and Ferguson and the results consultation, Bruny Island Airstrip feedback, Kingston were reviewed by Council’s Audit Panel. The review Park ideas and surveys such as the Kingston Beach one- considered the processes implemented within the way traffic trial. Council to ensure compliance with the Work Health Council communicates with the community and and Safety legislation. Overall, the report found that stakeholders through a variety of channels including structures and processes surrounding WHS governance print media, social media, Council’s website, electronic within the Council were sound and met the requirements newsletters, meetings and posters. Social media of the Work Health and Safety Act (2012) Tas, with channels include Facebook, Twitter, Instagram and Flickr. Council demonstrating a strong commitment to WHS. Engagement continues to increase across these platforms Specialist safety training has continued to be a priority to and Council is exploring social media management ensure that Council is meeting its duty of care obligations. tools to improve the consistency and evaluation of this Council’s WHS Advisor assisted Managers and Supervisors communication. to ensure that all incidents are reported, investigated Publications continued to be an important means of and preventative actions implemented to minimise the communication with the community. These include the risk of recurrence. Council News and Snapshot on Kingborough, which are Fifteen managers and supervisors attended a session paid advertisements printed in the local Kingborough on Leading Health and Safety. Other safety training community newspapers, as well as published on the included accredited training for WHS employee website, social media and sent via email to subscribers. representatives, manual handling, first aid and general Media releases highlighting Council events and programs training on health issues such as suicide prevention and are regularly distributed to local print media and radio ergonomic assessments for office based staff. Council outlets. also conducted random alcohol and drug testing Council produced a range of information sheets, program across the workforce. Regular hearing checks brochures and notices on specific topics, as well as its were undertaken for 40 staff as part of Council’s risk corporate documents such as the Annual Report and management program for reducing the impact of noise specific strategies. induced hearing loss.

ANNUAL REPORT KINGBOROUGH COUNCIL 25 3.3 • Provided additional payment methods for Development Applications. INFORMATION SERVICES • Creation of knowledge base (Customer Service Portal) for quick access to information. Information Services is responsible for the delivery of information technology, information management and • Implemented a number of audit recommendations customer service functions. including improved escalation mechanism for customer enquiries and improved monitoring of customer Key activities include records management, provision and interaction types to better resource those areas. maintenance of Information Technology (IT) hardware and application software, website management, Council received 31 written complaints (in accordance helpdesk support and telecommunications. with the definition contained within Council’s Customer Service Charter) during 2017/18, which are categorised The Customer Services Unit provides a range of services in the below table for both external and internal customers, including the provision of general Council information, lodgement NATURE OF COMPLAINT NO. of service requests, pre-assessment of building and Kerbside Collection 10 planning applications, facilities bookings, cashiering and a range of internal administrative activities. Compliance 8 Road Projects 5 KEY ACHIEVEMENTS KWS 2 INFORMATION AND COMMUNICATIONS TECHNOLOGY Trees and Reserves 2 A number of information technology activities were Delayed response to correspondence 1 undertaken over the year including: Fire Hazard 1 • Upgrade of networking infrastructure at Civic Centre. Planning 1 • Migration of legacy enquiry systems to virtual Stormwater 1 environments enabling decommission of old Total 31 hardware. • Completed migration of all services to the NBN. • On-going upgrades of various corporate applications. • Responded to the May flooding of the Civic Centre by redeploying ICT services to alternative 3.4 accommodation and participated in the redesign and FINANCE provision of ICT services to the repaired area. • Upgraded Civic Centre Security System. The Finance Department is responsible for the provision of financial reporting, ensuring the application of INFORMATION MANAGEMENT appropriate governance controls and the provision of • Completed various business improvements utilising support services for Council. the replacement Finance and Assets system Finance is also responsible for the management of including distributed order processing, jobs and Council’s financial assets including the investment of contract management and improved financial asset surplus funds, placement and operation of all insurance management reporting. policies, procurement practices across the Council and • Continued development of system integrations with the operation of the Bruny Island Service Centre, which GIS, Customer Requests and Content Management includes an Australia Post branch. Systems. • Completed testing of the Employee Self Service Kiosk, KEY ACHIEVEMENTS which is to be rolled out within the first quarter of the AUDIT PANEL 2018/19 financial year. Council’s Audit Panel is responsible for ensuring good • Deployed the ability to manage e-petitions via Council’s governance and financial management through the web site. frequent review of Council’s policies, processes and • Responded to various Right To Information and systems. The Panel, appointed by Council for a maximum information requests. term of four years, consists of five members, including three independent members and two Councillors. CUSTOMER SERVICE One of the members is also appointed by Council as • Carried out an internal audit of organisational customer Chairperson. Throughout the 2017/18, the members of service activities. the Audit Panel were: • Creation of School Holiday Program online booking Nick Burrows Independent Chair system. Robert Hogan Independent Member

26 ANNUAL REPORT KINGBOROUGH COUNCIL Paul McTaggart Independent Member Council’s External Auditors are the Tasmanian Audit Councillor Mike Percey Councillor Member Office who conduct an audit of the 2017/18 Financial Councillor Richard Atkinson Councillor Member Statements and provide an Independent Auditor’s Report and Final Management Letter to the Audit Panel. The primary objective of the Audit Panel is to support and assist Council in providing a transparent and Other Audit Panel 2017/18 activity focus areas also independent review process for its financial and risk encompassed undertaking a comprehensive review of management practices to ensure accountability to their Charter (available on Council’s website), assisting in the community in the governance, management and risk management framework and risk appetite oversight, allocation of resources. continuing best practice reviews of Council Policies and protocols in a variety of areas, monitoring the The Audit Panel ensures that there is an adequate and implementation of Council’s new Financial Management effective system of internal controls throughout Council. Information System and reviewing the Council’s In executing its responsibilities the Audit Panel, with its processes and ongoing developments with respect to independent members, Councillor representatives and refreshing its long term strategic and financial planning with support from Management, work together in a framework. cooperative manner for the benefit of the Council and LONG TERM FINANCIAL PLAN the community. Council has developed a Long Term Financial Plan (LTFP) The Audit Panel’s main responsibilities include eviewingr which is an important component of Council’s financial Council’s Performance through considering: management framework and ensures Council can deliver • Whether the annual financial statements of the Council on the strategies contained within the Strategic Plan accurately represent the state of affairs of the Council. 2017 – 2026. • Whether the strategic plan, annual plan, long- term The key principles underpinning the LTFP are: financial management plan, or long-term strategic • Maintain a fair and equitable rating structure; asset management plan are integrated and supported • Maintain current service levels; by sound formulation processes and assumptions. • Continuous improvement in Council’s financial • The accounting, internal control, anti-fraud, anti- performance, so as to achieve an operating surplus; corruption and risk management policies, systems and • Progressively increase funding for asset maintenance controls that the Council has in relation to safeguarding and renewal; and its long-term financial position. • Continuous improvement in Council’s financial position. • Whether the Council is complying with the provisions of the Act and any other relevant legislation. The LTFP covers a 10-year planning horizon from 2017- • Whether the Council has taken any action in relation 2026 and was updated in June 2018. to previous recommendations provided by the Audit ANNUAL BUDGET Panel to the Council and, if it has taken action, what The Council held a number of workshops in early 2018 to that action was and its effectiveness. discuss the annual budget for 2018/19. The key change • Reviewing accounting principles, policies and practices to the budget was the loss of $600,000 in dividend from adopted in the preparation of financial information. TasWater from 2018/19 onwards. A number of options to • Reviewing of procedures relating to financial controls cut services to provide an offset savings were considered including internal audit related plans and reports with by Council during the budget workshops. Council management. approved an annual budget that was in line with the long • Reviewing with external auditors of the scope and term financial plan and no cuts to existing services at its meeting on 13 June 2018. results of their audit. • Reviewing and approving the external auditor fees. • Recommending to Council the approval of risk management policies and processes. Council re-appointed WLF Accounting and Advisory as Internal Auditors during 2017/18. Consistent with best practice, the 2017/18 Internal Audit Program was once again structured to address a blend of both strategic and compliance related areas. During 2017/18, the internal audit program consisted of a review of Customer Service, Workplace Health and Safety and Finance processes and Payroll. A number of improvement opportunities were identified and are being implemented. The Audit Panel reviewed and was comfortable with Management’s actions and timelines and considered them appropriate.

ANNUAL REPORT KINGBOROUGH COUNCIL 27 3.5 LEGISLATIVE FRAMEWORK

Council is required to operate within the legislative framework established for local government in Tasmania and is required to appoint a General Manager for a term not exceeding five years. The Local Government Act 1993 outlines the roles of the General Manager. Sections 62 and 63 detail the functions and powers of the General Manager which, in essence, are to manage and direct the human and financial resources of the Council to achieve optimum use of the public monies and the most effective uses of the organisation’s business assets and human resources. The General Manager’s role is to make sure the Council is provided with professional advice and support in its strategic and policy making roles. 3.6 SENIOR STAFF

Section 72 of the Local Government Act 1993 requires Number of that a statement be provided relating to the total Total Renumeration Employees annual remuneration paid to senior members of staff. The annual remuneration is: $240,000 - $260,000 1 • the total of the salary payable; $220,000 - $240,000 - • employer superannuation contributions; $200,000 - $220,000 - • the value of private use of any motor vehicle; and $180,000 - $200,000 1 • any other benefits. $160,000 - $180,000 1 For the purposes of this statement an arbitrary benefit $140,000 - $160,000 3 value of $10,000 has been used for employees who have private use of a Council vehicle. In all instances these vehicles are available for specific or ‘pooled’ use.

28 ANNUAL REPORT KINGBOROUGH COUNCIL 3.7 CONTRACTS FOR THE SUPPLY OF GOODS AND SERVICES

During the year, the public tender process was applied in all instances where the value of the works or goods was in excess of $100,000 (excluding GST), which is the amount prescribed in the Local Government (General) Regulations 2005.

CONTRACT PERIOD VALUE OF TENDER CONTRACTOR

Kingston Park Community Hub Hutchinson Builders 03/18 – 12/18 $5,378,589.50 Construction 235 Murray Street, Hobart

Kingston Park Road Construction Spectran Contracting 01/18 – 08/18 $2,470,365.29 Stage 1 4-6 Birdwood Avenue, Moonah

Bullock Civil Contracting Powell Road Reconstruction 07/17 – 12/17 $1,020,783.00 PO Box 74, Brighton

Stornoway Maintenance Margate to Snug Shared Path 06/18 – 11/18 $935,238.00 1-37 Tasma Street, North Hobart

Specialised Landscaping Services Kingston Beach Foreshore Upgrade 08/17 – 01/18 $508,368.44 14-16 Hale Street, Derwent Park

Bullock Civil Contracting Oxleys Road Pave and Seal 03/18 – 08/18 $491,175.00 PO Box 74, Brighton

Illawarra Road Stormwater and Bullock Civil Contracting 07/17 – 10/17 $442,593.00 Pavement Upgrades PO Box 74, Brighton

Nebraska Road, Dennes Point Andrew Walter Constructions 06/18 – 09/18 $290,890.41 Stabilisation PO Box 5, Claremont

Margate Esplanade Coastal Duggans 01/18 – 04/18 $281,884.72 Restoration 8420 Channel Highway, Cradoc

MMS Tas Civil Morris Avenue Reconstruction 03/18 – 07/18 $274,481.76 16 Barrett Street, Glenorchy

RBD Contracting Playing Lights Lightwood Park Oval 11/17 – 04/18 $250,803.00 2/6 Lampton Avenue, Derwent Park

Total Turf Care Lightwood Park Oval Extension 09/17 – 04/18 $243,860.00 32 Harvest Lane, Old Beach

JRV Civil Construction Tinderbox Reserve Car Park Upgrades 06/18 – 10/18 $226,155.50 12 Myuna Road, Blackmans Bay

Contact Electrical Training Lights Kingston Beach Oval 11/17 – 07/18 $210,224.00 48 New Town Road, Hobart

Komatsu Australia Supply of Loader/Tool Carrier 12/17 – 02/18 $172,734.00 268-272 Georgetown Road, Rocherlea

JF Machinery Supply of Backhoe Loader 11/17 – 01/18 $165,850.00 288 George Town Road, Rocherlea

Statewide Earthworks Blanche Avenue Reconstruction 12/17 – 03/18 $162,825.00 52 Atkins Road, Granton

Webster Trucks Supply of 11 Tonne Tilt Tray Truck 10/17 – 04/18 $131,341.00 8c Lampton Avenue, Derwent Park

Blackmans Bay Playground Specialised Landscaping Services 06/18 – 08/18 $116,260.00 Development 14-16 Hale Street, Derwent Park

Syrinx Environmental Pty Ltd Drysdale Creek Rehabilitation 03/18 – 08/18 $110,000.00 12 Monger Street, Perth

Kerbside Collection Services for Veolia Environmental Services (Aust) 10/18 – 10/23 $5,340,000.00 Household Waste and Recycling 95 Kennedy Drive, Cambridge

Wise Lord Ferguson Provision of Internal Audit Services 07/18 – 06/22 $140,000.00 160 Collins Street, Hobart

ANNUAL REPORT KINGBOROUGH COUNCIL 29 3.8 SUPPORT FOR COMMUNITY EVENTS

The Works Department supported a variety of community organised events throughout the year by providing on- ground support such as the supply of bins, waste disposal, traffic control and preparing event sites. This table does not include administrative or organisational support provided by Council Officers from other departments.

Event Support Supplied Cost

Alonnah Easter Carnival Bin supply $47.05

Staff costs, bin supply, waste disposal, traffic ANZAC Day $1,108.75 control Staff costs, bin supply, waste disposal, traffic A Day On The Beach $3,485.46 control Kingborough Sports Centre Staff costs, bin supply, waste disposal $82.38 (Netball Tournament)

Extinction Matters BioBlitz Staff costs, signage $587.96

French Memorial Rededication, Staff costs for chair collection $358.41 Gordon Staff costs, bin supply, waste disposal, traffic Bupa Kidfit $1,385.98 control Prepare hall and landscape, seat supply, bin Middleton Fair $3,680.72 supply, waste disposal, traffic control Oliebollen Festival, Calvin Staff costs, bin supply, waste disposal $538.85 Christian School

Rememberance Day Staff costs, prepare site $237.89

Scouts Regatta, Snug Staff costs, prepare facilities and site, bin supply $3,122.73

Youth Services, Art Project on Staff costs $137.02 Bruny Island

TOTAL $14,766.63

30 ANNUAL REPORT KINGBOROUGH COUNCIL 3.9 FINANCIAL ASSISTANCE AND GRANTS

For Period 1 July 2017 to 30 June 2018 NAME AMOUNT DESCRIPTION Kingborough Community Enterprise Centre $35,000.00 Yearly funding instalment Dept Primary Industries, Parks, Water and Environment $25,847.00 Contribution - Derwent Estuary Program Charitable Organisations $16,021.55 Rate Remissions 2017/18 Taroona Bowls Club $11,867.90 Financial assistance Channel Heritage Centre $11,000.00 Grant 2017 Channel Heritage Centre $11,000.00 Grant 2017/18 Conservation Covenants $ 9,908.50 Rate Remissions 2017/18 Kingborough Bowls Club $ 8,720.25 Financial assistance John Wallis Foundation $ 3,000.00 Community Grants - 2017/18 Transistor Films $ 3,000.00 Community Grants - 2017/18 Channel Men's Shed $ 3,000.00 Community Grants - 2017/18 Tas Conservation Trust $ 3,000.00 Community Grants - 2017/18 Boronia District Girl Guides $ 2,750.00 Community Grants - 2017/18 Kingston Beach Golf Club $ 2,727.27 Community Grants - 2017/18 Kingborough Community Enterprise Centre $ 2,727.27 Community Grants - 2017/18 Kingborough Lions United Football Club $ 2,727.27 Community Grants - 2017/18 Derwent Estuary Program $ 2,250.00 Community Grants - 2017/18 Multiple Sclerosis Ltd $ 2,227.00 Community Grants - 2017/18 Woodbridge School $ 2,000.00 Community Grants - 2017/18 Kingborough Gymnastics Association $ 2,000.00 Community Grants - 2017/18 Kugatsu Judo Club $ 2,000.00 Community Grants - 2017/18 Wildcare Inc $ 1,820.00 Community Grants - 2017/18 Bruny Island SES Unit $ 1,300.00 Community Grants - 2017/18 West Winds Community Association $ 1,230.00 Community Grants - 2017/18 Taroona Volunteer Fire Brigade $ 1,200.00 Community Grants - 2017/18 Dementia Friendly Tasmania $ 875.00 Community Grants - 2017/18 Taroona Tennis Club $ 500.00 Contribution - lighting upgrade Kingston Croquet Club $ 500.00 Contribution - Croquet Tournament Beehive Playcentre $ 409.09 Community Grants - 2017/18 Bruny Island Primary Industry Carnival Account $ 400.00 Contribution - Easter Carnival Kingborough Community Garden & Shed Inc $ 387.00 Community Grants - 2017/18 Lions Club of Kingborough Inc $ 350.00 Anzac Day Sports Contribution Bruny Island Library Committee $ 350.00 Telephone Operating Costs Sharing Tree $ 229.15 Contribution towards costs Mr Chris Hay $ 200.00 Contribution - Cricket Tour to Sri Lanka Amber French $ 200.00 Contribution - Trans Tasman & New Zealand National Trampolining Championships Matthew French $ 200.00 Contribution - Trans Tasman & New Zealand National Trampolining Championships Ruby Smee $ 200.00 Contribution - World School Sports Cross Country Championships (France) Askamute Pty Ltd $ 145.45 Community Grants - 2017/18 Rob Sheers $ 110.20 Contribution - Bike Treasure Hunt Miss Hannah Sheers $ 100.00 Contribution - 2018 Pizzey Cup National Tennis Championships Bec Kovacic $ 100.00 Contribution - Australian All Schools Athletic Championships

ANNUAL REPORT KINGBOROUGH COUNCIL 31 NAME AMOUNT DESCRIPTION Riley Griggs $ 100.00 Contribution - Australian Little Athletics Championships Olivia McHugh $ 100.00 Contribution – Australian Made Foundation Tennis Cup Luke Wells $ 100.00 Contribution - Australiasian Scooter Championships Martyn Szoke $ 100.00 Contribution - Interstate Sporting Competition Aaron Schwesinger $ 100.00 Contribution - National Indoor Cricket Competition 2017 Bradley Grimsey $ 100.00 Contribution - National Indoor Cricket Competition 2017 Cameron Wheatley $ 100.00 Contribution - National Indoor Cricket Competition 2017 Daniel Schofield $ 100.00 Contribution - National Indoor Cricket Competition 2017 Josh Oliver $ 100.00 Contribution - National Indoor Cricket Competition 2017 Morgan McGuire $ 100.00 Contribution - National Indoor Cricket Competition 2017 Rowan Shelton $ 100.00 Contribution - National Indoor Cricket Competition 2017 Sam Oliver $ 100.00 Contribution - National Indoor Cricket Competition 2017 Tim Schofield $ 100.00 Contribution - National Indoor Cricket Competition 2017 Miss Taya Stevenson $ 100.00 Contribution - National Basketball Competition Flynn Caro $ 100.00 Contribution - National Clubs Carnival Dillon Dickson-Jaques $ 100.00 Contribution – 2018 Australian Junior Athletics Championships Timothy Lattimore $ 100.00 Contribution - National Student Leadership Forum Ruby Smee $ 100.00 Contribution - National Track & Field Championships (Sydney) Lola De Kramer $ 100.00 Contribution - Tasmanian U/15 Girls State Hockey Anika De Kramer $ 100.00 Contribution - Tasmanian U/18 Womens State Hockey Finn Stevenson $ 100.00 Contribution - U/14 Ruby Blackmans Bay Primary School $ 100.00 School Citizenship Award 2017 Bruny Island District School $ 100.00 School Citizenship Award 2017 Calvin Christian School $ 100.00 School Citizenship Award 2017 Calvin Christian School $ 100.00 School Citizenship Award 2017 Channel Christian School $ 100.00 School Citizenship Award 2017 Illawarra Primary School $ 100.00 School Citizenship Award 2017 Kingston High School $ 100.00 School Citizenship Award 2017 Kingston Primary School $ 100.00 School Citizenship Award 2017 Margate Primary School $ 100.00 School Citizenship Award 2017 Snug Primary School $ 100.00 School Citizenship Award 2017 Southern Christian College $ 100.00 School Citizenship Award 2017 St Aloysius Catholic College $ 100.00 School Citizenship Award 2017 St Aloysius Catholic College $ 100.00 School Citizenship Award 2017 Taroona High School $ 100.00 School Citizenship Award 2017 Taroona Primary School $ 100.00 School Citizenship Award 2017 Woodbridge School $ 100.00 School Citizenship Award 2017

$ 177,279.90

32 ANNUAL REPORT KINGBOROUGH COUNCIL 3.10 Riley Griggs $ 100.00 Contribution - Australian Little Athletics Championships PUBLIC INTEREST DISCLOSURES Olivia McHugh $ 100.00 Contribution – Australian Made Foundation Tennis Cup Luke Wells $ 100.00 Contribution - Australiasian Scooter Championships The Public Interest Disclosures Act 2002 provides a mechanism to manage and regulate disclosures made to and Martyn Szoke $ 100.00 Contribution - Interstate Sporting Competition against a public body in the public interest. It also protects those who make bona fide disclosures. Aaron Schwesinger $ 100.00 Contribution - National Indoor Cricket Competition 2017 In compliance with the Act, Council has a policy and procedures to deal with such disclosures which may be obtained Bradley Grimsey $ 100.00 Contribution - National Indoor Cricket Competition 2017 from Council’s website www.kingborough.tas.gov.au or at the Civic Centre. Pursuant to the requirements of Section 86 Cameron Wheatley $ 100.00 Contribution - National Indoor Cricket Competition 2017 of the Public Interest Disclosures Act 2002, Council provides the following information relating to actions taken under Daniel Schofield $ 100.00 Contribution - National Indoor Cricket Competition 2017 the Act during the 2016/17 financial year. Josh Oliver $ 100.00 Contribution - National Indoor Cricket Competition 2017 Morgan McGuire $ 100.00 Contribution - National Indoor Cricket Competition 2017 Rowan Shelton $ 100.00 Contribution - National Indoor Cricket Competition 2017 Section of Reportable Disclosure Requirement Sam Oliver $ 100.00 Contribution - National Indoor Cricket Competition 2017 PID Act matters Tim Schofield $ 100.00 Contribution - National Indoor Cricket Competition 2017 Miss Taya Stevenson $ 100.00 Contribution - National Basketball Competition Number and types of disclosures made to the public body during the year and the 86(b) number of those disclosures that the public body determines to be public interest Nil Flynn Caro $ 100.00 Contribution - National Clubs Carnival disclosures. Dillon Dickson-Jaques $ 100.00 Contribution – 2018 Australian Junior Athletics Championships Timothy Lattimore $ 100.00 Contribution - National Student Leadership Forum Number of disclosures deermined by the public body to be public interest 86(c) Nil Ruby Smee $ 100.00 Contribution - National Track & Field Championships (Sydney) disclosures that it investigated during the year. Lola De Kramer $ 100.00 Contribution - Tasmanian U/15 Girls State Hockey Number and types of disclosed matters referred to the public body during the Anika De Kramer $ 100.00 Contribution - Tasmanian U/18 Womens State Hockey 86(d) Nil year by the Ombudsman. Finn Stevenson $ 100.00 Contribution - U/14 Ruby Blackmans Bay Primary School $ 100.00 School Citizenship Award 2017 Number and types of disclosed matters referred during the year by the public 86(e) Nil Bruny Island District School $ 100.00 School Citizenship Award 2017 body to the Ombudsman to investigate. Calvin Christian School $ 100.00 School Citizenship Award 2017 Number and types of investigations of disclosed matters taken over by the 86(f) Nil Calvin Christian School $ 100.00 School Citizenship Award 2017 Ombudsman from the public body during the year. Channel Christian School $ 100.00 School Citizenship Award 2017 Number and types of disclosed matters that the public body has decided not to Illawarra Primary School $ 100.00 School Citizenship Award 2017 86(g) Nil Kingston High School $ 100.00 School Citizenship Award 2017 investigate during the year. Kingston Primary School $ 100.00 School Citizenship Award 2017 Number and types of disclosed matters that were substantiated on investigation 86(h) Nil Margate Primary School $ 100.00 School Citizenship Award 2017 and the action taken on completion of the investigations. Snug Primary School $ 100.00 School Citizenship Award 2017 Any recommendations of the Ombudsman under this Act that relate to the public Southern Christian College $ 100.00 School Citizenship Award 2017 86(i) Nil body. St Aloysius Catholic College $ 100.00 School Citizenship Award 2017 St Aloysius Catholic College $ 100.00 School Citizenship Award 2017 Taroona High School $ 100.00 School Citizenship Award 2017 Taroona Primary School $ 100.00 School Citizenship Award 2017 Woodbridge School $ 100.00 School Citizenship Award 2017

$ 177,279.90

ANNUAL REPORT KINGBOROUGH COUNCIL 33 4. FINANCIAL RESULTS FOR THE YEAR – ANALYSIS OF ANNUAL FINANCIAL REPORT

The Annual Financial Report for 30 June 2018 is The LTFP aims to improve Council’s overall financial attached as an Appendix to the Annual Report. sustainability into the future. The key principles underpinning the LTFP are: The Financial Report meets the requirements of the Local Government Act 1993 and Australian Accounting • maintaining a fair and equitable rating structure; Standards, and has been audited by the Tasmanian • maintaining current service levels; Audit Office. • continuous improvement in Council’s financial When evaluating the financial performance of the performance, so as to achieve operating surpluses; Council, it’s important to distinguish between recurring income and expenditure versus capital income and • progressively increasing funding for asset expenditure, to get a true picture of the underlying maintenance and renewal; and financial performance. • continuous improvement in Council’s financial The Statement of Comprehensive Income shows a position. net surplus for 2017/18 of $9.4 million, before other The LTFP and LTAMP can be downloaded from Council’s comprehensive income adjustments. If capital and websitor obtained from the Civic Centre. non-recurring income and expenses of $9.0 million are eliminated, the underlying financial performance is a The Statement of Financial Position at 30 June 2018 surplus of $0.4 million. shows an increase in total assets from $606.3 million to $637.0 million. This increase was primarily due to the The results for the previous year 2016/17 show a revaluation of the Council’s infrastructure assets, as well deficit of $0.9 million based on the underlying financial as new capital expenditure, which increased assets by performance. $27.2 million. The improved financial performance highlights the The Statement of Cash Flows shows a cash increase of benefits of sticking to the Long Term Financial Plan (LTFP) $0.6 million during 2017/18 increasing cash to $10.2 which has resulted in an underlying surplus for 2017/18 million. while charging one of the lowest levels of rates amongst the large Councils in the state. In June 2018, Council The cash from operating activities was $2.8 million adopted an updated Long Term Financial Plan (LTFP) greater than the previous year, while cash outflows and a Long Term Asset Management Plan (LTAMP). The from investment activities was $6.6 million greater than LTFP covers a 10-year planning horizon from 2016/17 to 2016/17 and the level of capital grants was $0.4 million 2025/26, and is an important part of Council’s overall below last year. Loan funds of $2.7 million were received financial management framework. The LTFP and LTAMP in June 2018 to fund the capital expenditure at the will be updated in 2019. Kingston Park.

34 ANNUAL REPORT KINGBOROUGH COUNCIL APPENDIX I: ANNUAL FINANCIAL REPORT

Independent Auditor’s Report

To the Councillors of Kingborough Council

Report on the Audit of the Consolidated Financial Report

IndependentIndependent Auditor’s Auditor’s Report Report Independent Auditor’s Report Opinion To the ToCouncillors the Councillors of Kingborough of Kingborough Council Council To the Councillors of Kingborough Council Report on the Audit of the Consolidated Financial Report I have Report audited on the the Audit financial of the reportConsolidated of Kingborough Financial Report Council (Council) and its subsidiaries (the Group),

whichReport comprises on the Audit the ofconsolidated the Consolidated statement Financial of financial Report position as at 30 June 2018 and

consolidated Opinion statements of comprehensive income, changes in equity and cash flows for the year Opinion then ended, notes to the financial statements, including a summary of significant accounting

policies,Opinion otherI have auditedexplanatory the financial notes reportand the of Kingboroughstatement ofCouncil certification (Council) byand the its subsidiaries General Manager. (the Group), I have audited the financial report of Kingborough Council (Council) and its subsidiaries (the Group), which comprises the consolidated statement of financial position as at 30 June 2018 and which consolidatedcomprises the statements consolidated of comprehensive statement ofincome, financial changes position in equity as at and 30 cash June flows 2018 for theand year In myIconsolidated have opinion, audited thestatements the accompanying financial of comprehensive report financial of Kingborough income,report: changes Council in equity(Council) and and cash its flows subsidiaries for the year (the Group), which thencomprises ended, notesthe consolidatedto the financial statement statements, of including financial a summaryposition of as significant at 30 Juneaccounting 2018 and then(a) presentsended,policies, notes fairly,other to explanatory in the all materialfinancial notes statements,respects, and the statement the including Group’s of certificationa financialsummary positionbyof thesignificant General as at Manager.30accounting June 2018 and consolidated statements of comprehensive income, changes in equity and cash flows for the year policies,its financial other explanatory performance notes and theits cashstatement flows of for certification the year thenby the ended General Manager. then ended,In my opinion, notes theto accompanyingthe financial financial statements, report: including a summary of significant accounting policies,In(b) my is opinion, in other accordance the explanatory accompanying with the notes Localfinancial and Government the report: statement Act of1993 certification and Australian by the Accounting General Manager. Standards. (a) presents fairly, in all material respects, the Group’s financial position as at 30 June 2018 and (a) presentsits fairly,financial in allperformance material respects, and its cash the Group’sflows for financial the year position then ended as at 30 June 2018 and BasisIn my for opinion, Opinionits financial the performance accompanying and itsfinancial cash flows report: for the year then ended (b) is in accordance with the Local Government Act 1993 and Australian Accounting Standards. (a)(b) ispresents in accordance fairly, with in all the material Local Government respects, theAct 1993Group’s and financialAustralian position Accounting as Standards.at 30 June 2018 and I conducted the audit in accordance with Australian Auditing Standards. My responsibilities under Basis for Opinion those standardsits financial are further performance described and in its the cash Auditor’s flows for Responsibilities the year then forended the Audit of the Financial Basis for Opinion Report (b) section I isconducted in accordance of my the auditreport. with in accordancetheI am Local independent Governmentwith Australian of Act theAuditing 1993 Group Standards.and in Australian accordance My responsibilities Accounting with the underStandards. ethical requirements I conductedthose ofthestandards the audit Accounting in are accordance further Professional described with Australian in theand Auditor’s Ethical Auditing ResponsibilitiesStandards Standards. Board’s My for responsibilities the APES Audit 110 of the Code under Financial of Ethics forBasis thoseProfessional forstandardsReport Opinion sectionAccountants are further of my described report.(the Code) I inam the independentthat Auditor’s are relevant Responsibilities of the toGroup my for inaudit theaccordance Audit of the of thefinancialwith Financial the ethicalreport in Australia. Report requirements Isection have alsoof my fulfilledof thereport. Accounting my I amother independent Professional ethical responsibilities andof theEthical Group Standards inin accordance accordance Board’s APES with 110 the Code Code.ethical of Ethics Irequirements conductedfor Professional the of the audit Accounting Accountants in accordance Professional (the withCode) and Australian that Ethical are Standardsrelevant Auditing to Board’s myStandards. audit APES of 110 theMy Code financialresponsibilities of Ethics report in under for Professional Accountants Thethose Audit standardsAustralia. Act 2008 I haveare further further also fulfilled promotes(the described Code)my other thatthein ethicalthe areindependence Auditor’s relevant responsibilities toResponsibilities myof inauditthe accordance Auditor-General.of the for financial with the theAudit Code.report Theof the inAuditor- Financial Australia. I have also fulfilled my other ethical responsibilities in accordance with the Code. Report General isThe thesection Audit auditor ofAct myof2008 all report. Tasmanian further I promotesam public independent thesector independence entities of the and ofGroup canthe only Auditor-General.in accordancebe removed The bywith Parliament.Auditor- the ethical TherequirementsThe Auditor-General AuditGeneral Act isof2008 the the mayauditor further Accounting conduct of promotes all Tasmanian anProfessional audit the public independencein any and sector way Ethical entities considered of Standardsthe and Auditor-General. can appropriate only Board’s be removed APES and The by is 110Auditor- notParliament. Code subject of Ethics to directionforGeneral Professional Theby is theAuditor-Generalany auditor person Accountants of allabout Tasmanianmay conduct the(the way publicCode) an in audit sector whichthat in anyentitiesare audit way relevant and powersconsidered can to only are my appropriate be to auditremoved be exercised.of and bythe Parliament.is financialnot Thesubject Auditor- report to in GeneralAustralia.The Auditor-General hasdirection forI have the by also purposesany may fulfilledperson conduct of about myconducting an other auditthe way ethicalin anany in audit, whichway responsibilities considered auditaccess powers to appropriate all in aredocuments accordance to be and exercised. isand withnot property subject theThe Code.Auditor- to and can report direction to GeneralParliament by any has person for matters the about purposes which the ofway in conducting the in whichAuditor-General’s an audit audit, powers access opinionare to allto documents be are exercised. significant. and Theproperty Auditor- and can TheGeneral Auditreport has Actfor to theParliament2008 purposes further matters of conductingpromotes which in anthethe audit, Auditor-General’s independence access to all documents opinionof the are Auditor-General. andsignificant. property and canThe Auditor-

MyGeneralreport audit to isresponsibility Parliament the auditor matters ofdoes all whichTasmanian not inextend the publicAuditor-General’s to sectorthe budget entities opinion figures and are can significant.included only be removedin the consolidated by Parliament. My audit responsibility does not extend to the budget figures included in the consolidated statementThe Auditor-General of comprehensive may conduct income, an the audit asset in renewalany way fundingconsidered ratio appropriate disclosed in and note is not43, subjectnor the to My auditstatement responsibility of comprehensive does not income,extend theto theasset budget renewal figures funding included ratio disclosed in the inconsolidated note 43, nor the Significantdirection Business by any personActivities about disclosed the way in note in which 42 to auditthe financial powers report are to and be accordingly,exercised. The I express Auditor- statementSignificant of comprehensive Business Activities income, disclosed the asset in noterenewal 42 tofunding the financial ratio disclosed report and in accordingly,note 43, nor I theexpress noGeneral Significantopinionno hason opinion Business them.for the on Activities them. purposes disclosed of conducting in note 42 an to audit, the financial access report to all documentsand accordingly, and I propertyexpress and can reportno opinion to Parliament on them. matters which in the Auditor-General’s opinion are significant. …1 of…1 3 of 3

My audit responsibility does not extend to the budget figures included in the consolidated …1 of 3 statement of comprehensive income, the asset renewal funding ratio disclosed in note 43, nor the Significant Business Activities disclosed in note 42 to the financial report and accordingly, I express

no opinion on them.

ANNUAL REPORT KINGBOROUGH COUNCIL 35 …1 of 3

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for Responsibilitiesmy opinion. of the General Manager for the Financial Report

The General Manager is responsible for the preparation and fair presentation of the financial report Responsibilities of the General Manager for the Financial Report in accordance with Australian Accounting Standards and the Local Government Act 1993 and for

such internal control as determined necessary to enable the preparation of the financial report that is Thefree Generalfrom material Manager misstatement, is responsible whether for thedue preparationto fraud or error. and fair presentation of the financial report in accordance with Australian Accounting Standards and the Local Government Act 1993 and for Insuch preparing internal the control financial as report, determined the General necessary Manager to enable is responsible the preparation for assessing of the the financial Group’s report that abilityis free to fromcontinue material as a going misstatement, concern, disclosing, whether asdue applicable, to fraud mattersor error. related to going concern and using the going concern basis of accounting unless the Council is to be dissolved by an Act of ParliamentIn preparing or the the Councillors financial intend report, to ceasethe General operations, Manager or have is no responsible realistic alternative for assessing but to dothe Group’s so.ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Council is to be dissolved by an Act of Auditor’sParliament Responsibilities or the Councillors for the Auditintend of tothe cease Financial operations, Report or have no realistic alternative but to do

so. My objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report thatAuditor’s includes Responsibilities my opinion. Reasonable for the assurance Audit of theis a highFinancial level ofReport assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a materialMy objectives misstatement are to whenobtain it reasonable exists. Misstatements assurance aboutcan arise whether from thefraud financial or error report and areas a whole is consideredfree from material material if, misstatement, individually or whetherin the aggregate, due to fraud they couldor error, reasonably and to issuebe expected an auditor’s to report influencethat includes the economic my opinion. decisions Reasonable of users taken assurance on the isbasis a high of this level financial of assurance, report. but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a Asmaterial part of anmisstatement audit in accordance when withit exists. the Australian Misstatements Auditing canStandards, arise Ifrom exercise fraud professional or error and are judgementconsidered and material maintain if,professional individually scepticism or in thethroughout aggregate, the audit. they Icould also: reasonably be expected to influence• Identify the and economic assess the decisions risks of ofmaterial users takenmisstatement on the ofbasis the of financial this financial report, report.whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain As partaudit of evidencean audit that in accordance is sufficient andwith appropriate the Australian to provide Auditing a basis Standards, for my opinion. I exercise The risk professional judgementof not detectingand maintain a material professional misstatement scepticism resulting throughout from fraud theis higher audit. than I also: for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, • misrepresentations,Identify and assess or thethe override risks of of material internal misstatementcontrol. of the financial report, whether due • Obtainto fraud an understanding or error, design of internaland perform control audit relevant procedures to the audit responsive in order to to those design risks, audit and obtain proceduresaudit evidence that are that appropriate is sufficient in the and circumstances, appropriate but to not provide for the a purposebasis for of my expressing opinion. The risk anof opinion not detecting on the effectiveness a material misstatementof the Group’s internalresulting control. from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, • Evaluate the appropriateness of accounting policies used and the reasonableness of misrepresentations, or the override of internal control. accounting estimates and related disclosures made by the General Manager. • • ConcludeObtain onan the understanding appropriateness of internalof the General control Manager’s relevant use to ofthe the audit going in concern order tobasis design audit of proceduresaccounting and, that based are appropriate on the audit in evidence the circumstances, obtained, whether but not a formaterial the purpose uncertainty of expressing existsan opinionrelated toon events the effectiveness or conditions of that the may Group’s cast significant internal control.doubt on the Group’s ability • to Evaluatecontinue asthe a going appropriateness concern. If I conclude of accounting that a material policies uncertainty used andexists, the I am reasonableness required of to draw attention in my auditor’s report to the related disclosures in the financial report or, accounting estimates and related disclosures made by the General Manager. if such disclosures are inadequate, to modify my opinion. My conclusion is based on the audit • Conclude on the appropriateness of the General Manager’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty …2 of 3

exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or,

if such disclosures are inadequate, to modify my opinion. My conclusion is based on the audit

…2 of 3

36 ANNUAL REPORT KINGBOROUGH COUNCIL

evidence obtained up to the date of my auditor’s report. However, future events or evidence obtainedconditions up may to cause the thedate Group of tomy cease auditor’s to continue report. as aHowever, going concern. future events or I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for conditions• mayEvaluate cause the the overall Group presentation, to cease tostructure continue and as content a going of concern.the financial report, including the my opinion. disclosures, and whether the financial report represents the underlying transactions and • Evaluate the overall presentation, structure and content of the financial report, including the disclosures,events and whetherin a manner the that financial achieves report fair presentation. represents the underlying transactions and Responsibilities of the General Manager for the Financial Report • Obtain sufficient appropriate audit evidence regarding the financial information of the events in a manner that achieves fair presentation. entities or business activities within the Group to express an opinion on the financial report. The General Manager is responsible for the preparation and fair presentation of the financial report • Obtain sufficientI am responsible appropriate for the audit direction, evidence supervision regarding and performance the financial of theinformation Group audit. of I remainthe in accordance with Australian Accounting Standards and the Local Government Act 1993 and for entities or businesssolely responsible activities for within my audit the opinion. Group to express an opinion on the financial report. such internal control as determined necessary to enable the preparation of the financial report that I am responsible for the direction, supervision and performance of the Group audit. I remain is free from material misstatement, whether due to fraud or error. solelyI communicate responsible forwith my the audit General opinion. Manager regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal In preparing the financial report, the General Manager is responsible for assessing the Group’s I communicatecontrol with that the I identifyGeneral during Manager my audit. regarding, among other matters, the planned scope and ability to continue as a going concern, disclosing, as applicable, matters related to going concern timing of the audit and significant audit findings, including any significant deficiencies in internal and using the going concern basis of accounting unless the Council is to be dissolved by an Act of control that I identify during my audit. Parliament or the Councillors intend to cease operations, or have no realistic alternative but to do so.

Stephen Morrison Auditor’s Responsibilities for the Audit of the Financial Report Assistant Auditor-General Delegate of the Auditor-General My objectives are to obtain reasonable assurance about whether the financial report as a whole is Stephen Morrison free from material misstatement, whether due to fraud or error, and to issue an auditor’s report Assistant Auditor-GeneralTasmanian Audit Office that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee Delegate of the Auditor-General that an audit conducted in accordance with the Australian Auditing Standards will always detect a 28 September 2018 material misstatement when it exists. Misstatements can arise from fraud or error and are Tasmanian AuditHobart Office considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. 28 September 2018 Hobart As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also: • Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the General Manager. • Conclude on the appropriateness of the General Manager’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty …3 of 3 exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusion is based on the audit

…2 of 3 …3 of 3

ANNUAL REPORT KINGBOROUGH COUNCIL 37 KINGBOROUGH COUNCIL

ANNUAL FINANCIAL REPORT

For the Year Ended 30 June 2018

38 ANNUAL REPORT KINGBOROUGH COUNCIL Certification of the Consolidated Financial Report For the Year Ended 30 June 2018

The consolidated financial report presents fairly the financial position of the Kingborough Council as at 30 June 2018, the results of its operations for the year then ended and the cash flows of the Council, in accordance with the Local Government Act 1993 (as amended), Australian Accounting Standards (including interpretations) and other authoritative pronouncements issued by the Australian Accounting Standards Board.

KINGBOROUGH Tony Ferrier Acting General Manager COUNCIL 28-Sep-18

ANNUAL FINANCIAL REPORT

For the Year Ended 30 June 2018

ANNUAL REPORT KINGBOROUGH COUNCIL 39 Kingborough Council Consolidated Financial Report Table of Contents CONSOLIDATED FINANCIAL REPORT Consolidated Financial Statements Consolidated Statement of Comprehensive Income Consolidated Statement of Financial Position Consolidated Statement of Changes in Equity Consolidated Statement of Cash Flows Notes to Financial Statements Introduction Note 1 Overview Note 2 Functions/Activities of the Council Note 3 Rates and fire levies Note 4 Statutory fees and fines Note 5 User fees Note 6 Grants Note 7 Contributions Note 8 Interest Note 9 Other income Note 10 Investment revenue from water corporation Note 11 Net gain (loss) on disposal of property, infrastructure, plant and equipment Note 12 Employee benefits Note 13 Material and services Note 14a Depreciation and amortisation Note 14b Finance costs Note 15 Other expenses and levies to state government Note 16 Underlying Result Note 17 Investment in associates Note 18 Investment in water corporation Note 19 Cash and cash equivalents Note 20 Trade and other receivables Note 21 Other assets Note 22 Property, infrastructure, plant and equipment Note 23 Intangible assets Note 24 Trade and other payables Note 25 Trust funds and deposits Note 26 Provisions Note 27 Interest-bearing loans and borrowings Note 28 Reserves Note 29 Reconciliation of cash flows from operating activities to surplus (deficit) Note 30 Reconciliation of cash and cash equivalents Note 31 Financing arrangements Note 32 Subsidiaries Note 33 Superannuation Note 34 Commitments Note 35 Contingent liabilities Note 36 Financial instruments Note 37 Auditors' remuneration Note 38 Events occurring after balance date Note 39 Related party transactions Note 40 Special committees and other activities Note 41 Other significant accounting policies and new accounting standards Note 42 Significant business activities Note 43 Management indicators Note 44 Fair value measurement Note 45 Material budget variations Note 46 Correction of Prior Period Error

40 ANNUAL REPORT KINGBOROUGH COUNCIL Consolidated Statement of Comprehensive Income For the Year Ended 30 June 2018

Restated* Budget Actual Actual Note 2018 2018 2017 $'000 $'000 $'000 Income from continuing operations Recurrent Income Rates and fire levies 3 26,548 26,758 25,310 Statutory fees and fines 4 1,629 1,784 1,790 User fees 5 2,472 2,745 2,449 Grants - operating 6(a) 3,917 3,504 4,820 Contributions - cash 7(a) 603 791 844 Interest 8 144 220 192 Other income 9 1,931 2,497 2,114 Investment revenue from Water Corporation 10 1,848 1,848 1,848 39,092 40,147 39,367

Capital Income Capital grants received specifically for new or upgraded assets 6(b) 800 1,417 1,854 Contributions - non-monetary assets 7(b) 200 7,963 2,710 Initial recognition of infrastructure assets 7(c) - 69 - Net gain/(loss) on disposal of property, infrastructure, plant and equipment 11(a) - 74 (103) Carrying amount of assets retired 11(b) (600) (1,157) (1,040) Share of net profits/(losses) of investment in associate 17 - 117 192

Total income from continuing operations 39,492 48,630 42,980

Expenses from continuing operations Employee benefits 12 (14,940) (14,961) (14,646) Materials and services 13 (9,162) (9,218) (9,182) Depreciation and amortisation 14(a) (9,544) (9,683) (9,213) Finance costs 14(b) (240) - - Other expenses 15(a) (3,755) (3,860) (4,015) Fire levies 15(b) (1,485) (1,527) (1,437)

Total expenses from continuing operations (39,126) (39,249) (38,492)

Net surplus / (deficit) 16 366 9,381 4,488

Other comprehensive income Items that will not be reclassified to surplus or deficit Fair value adjustment to investment in Water Corporation 18 - 1,216 610 Net asset revaluation increment (decrement) 28 - 14,550 27,934

Comprehensive result 366 25,147 33,032

The above statement should be read in conjunction with the accompanying notes. * - Certain numbers shown do not correspond to the 2016-17 Financial Statements. For details regarding the restated balances, please refer to Note 46.

ANNUAL REPORT KINGBOROUGH COUNCIL 41 Consolidated Statement of Financial Position As at 30 June 2018 Restated* Note 2018 2017

$'000 $'000

Assets Current assets Cash and cash equivalents 19 10,194 9,571 Trade and other receivables 20 2,020 830 Other assets 21 24 69 Total current assets 12,239 10,470

Non-current assets Investment in associates 17 1,461 1,024 Investment in Water Corporation 18 94,892 93,676 Trade and other receivables 20 379 375 Property, infrastructure, plant and equipment 22 527,867 500,624 Intangible assets 23 120 164 Total non-current assets 624,718 595,863 Total assets 636,956 606,333

Liabilities Current liabilities Trade and other payables 24 5,321 3,228 Trust funds and deposits 25 1,873 1,418 Provisions 26 2,209 1,905 Total current liabilities 9,403 6,551

Non-current liabilities Provisions 26 581 729 Interest-bearing loans and borrowings 27 2,700 -

Total non-current liabilities 3,281 729 Total liabilities 12,684 7,280

Net Assets 624,273 599,053

Equity Accumulated surplus 263,599 258,953 Reserves 28 360,674 340,100 Total Equity 624,273 599,053

The above statement should be read in conjunction with the accompanying notes. * - Certain numbers shown do not correspond to the 2016-17 Financial Statements. For details regarding the restated balances, please refer to Note 46.

42 ANNUAL REPORT KINGBOROUGH COUNCIL Consolidated Statement of Cash Flows For the Year Ended 30 June 2018

2018 2017 Inflows/ Inflows/ (Outflows) (Outflows) Note $'000 $'000 Cash flows from operating activities

Rates and fire levies 26,504 25,217 Statutory fees and fines 1,784 1,790 User fees 2,745 2,449 Grants 3,504 4,820 Other cash inflows, incl. reimbursements 1,575 2,879 Investment revenue from Water Corporation 1,848 1,848 Interest 220 192 Payments to suppliers (10,534) (14,381) Payments to employees (14,820) (14,896) Payments of fire levies (1,527) (1,437) Net cash provided by operating activities 29 11,299 8,481

Cash flows from investing activities

Proceeds from sale of property, infrastructure, plant and equipment 1,114 269 Investment in associates (320) - Developer contributions 791 844 Payments for property, infrastructure, plant and equipment (16,383) (9,319) Net cash used in investing activities (14,798) (8,206)

Cash flows from financing activities

(Advances) repayments for community organisation loans - 34 Proceeds from interest bearing loans and borrowings 2,700 - Capital grants 1,417 1,854 Net cash provided by financing activities 4,117 1,888

Net increase (decrease) in cash and cash equivalents 619 2,164 Cash and cash equivalents at the beginning of the financial year 9,571 7,407

Cash and cash equivalents at the end of the financial year 19 10,190 9,571

Financing arrangements 31 Restrictions on cash assets 19

The above statement should be read in conjunction with the accompanying notes.

ANNUAL REPORT KINGBOROUGH COUNCIL 43 Consolidated Statement of Changes in Equity For the Year Ended 30 June 2018

Asset Accumulated Revaluation Fair Value Other Note Total Surplus Reserve Reserve Reserves 2018 2018 2018 2018 2018 2018 $'000 $'000 $'000 $'000 $'000

Balance at beginning of the financial year 599,054 258,953 349,556 (18,056) 8,601

Surplus / (deficit) for the year 9,381 9,381 - - - Other Comprehensive Income: Fair value adjustments for financial assets at fair value - - - - - Net asset revaluation increment(decrement) 28 14,550 - 14,550 - - Fair value adjustment to investment in TasWater 18 1,216 - - 1,216 - Transfers between reserves and accumulated surplus - (4,808) - - 4,808 Retained equity in subsidiary 73 73 - - - Balance at the end of the financial year 624,273 263,599 364,106 (16,840) 13,409

Asset Accumulated Revaluation Fair Value Other Total Surplus Reserve Reserve Reserves Restated* 2017 2017 2017 2017 2017 2017 $'000 $'000 $'000 $'000 $'000

Balance at beginning of the financial year 566,712 255,876 321,621 (18,666) 7,881 Adjustment due to prior period error 46 (771) (771) - - - Adjusted balance at beginning of the financial year 565,941 255,105 321,621 (18,666) 7,881

Surplus / (deficit) for the year 4,488 4,488 - - - Other Comprehensive Income: Fair value adjustments for financial assets at fair value - - - - Net asset revaluation increment(decrement) 28 27,934 - 27,934 - - Fair value adjustment to investment in TasWater 18 610 - - 610 - Transfers between reserves and accumulated surplus - (720) - - 720 Retained equity in subsidiary 32 80 80 - - - Balance at the end of the financial year 599,053 258,953 349,556 (18,056) 8,601

The above statement should be read in conjunction with the accompanying notes. * Certain numbers shown do not correspond to the 2016-17 Financial Statements. For details regarding the restated balances, please refer to Note 46.

44 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 1 Overview (a) Reporting Entity

(i) The Kingborough Council was established in 1908 by an Order of the Governor in Council and is a body corporate with perpetual succession and a common seal. Council's main office is located at 15 Channel Highway, Kingston.

(ii) The functions of Council in accordance with the Local Government Act 1993 are to: - provide for the health, safety and welfare of the community; - to represent and promote the interests of the community; - provide for the peace, order and good governance in the municipal area.

(b) Basis of accounting This financial report is a general purpose financial report that consists of a Consolidated Statement of Comprehensive Income, Consolidated Statement of Financial Position, Consolidated Statement of Changes in Equity, Consolidated Statement of Cash Flows and notes accompanying these financial statements. The general purpose financial report complies with Australian Accounting Standards, other authoritative pronouncements of the Australian Accounting Standards Board (AASB) and the Local Government Act 1993 (LGA1993) (as amended). Council has determined that it does not have profit generation as a prime objective. Consequently, where appropriate, Council has elected to apply options and exemptions within accounting standards that are applicable to not-for-profit entities.

This financial report has been prepared on the accrual and going concern basis. All amounts are presented in Australian dollars and unless stated, have been rounded to the nearest thousand dollars. This financial report has been prepared under the historical cost convention, except where specifically stated.

Unless otherwise stated, all accounting policies are consistent with those applied in the prior year. Where appropriate, comparative figures have been amended to accord with current presentation, and disclosure has been made of any material changes to comparatives (Note 46).

All entities controlled by Council that have material assets or liabilities, such as Special Committees of Management and material subsidiaries and joint ventures, have been included in this financial report. All transactions between these entities and Council have been eliminated in full. Details of entities not included in this financial report based on their materiality are detailed in note 40.

Consolidation The financial report has been prepared as a consolidated report to include all the external transactions for Kingborough Waste Services Pty Ltd. Full provision to accommodate AASB 10 Consolidated Financial Statements has not been applied due to immateriality.

Judgements and Assumptions

In the application of Australian Accounting Standards, Council is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

Council has made no assumptions concerning the future that may cause a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. Judgements made by Council that have significant effects on the Financial Report are disclosed in the relevant notes as follows:

Employee entitlements Assumptions are utilised in the determination of Council’s employee entitlement provisions. These assumptions are discussed in note 12 and note 26.

Defined benefit superannuation fund obligations Actuarial assumptions are utilised in the determination of Council’s defined benefit superannuation fund obligations. These assumptions are discussed in note 33.

ANNUAL REPORT KINGBOROUGH COUNCIL 45 Notes to the Financial Report For the Year Ended 30 June 2018

Note 1 Overview

(b) Basis of accounting (con't)

Fair value of property, infrastructure, plant & equipment Assumptions and judgements are utilised in determining the fair value of Council’s property, plant and equipment including useful lives and depreciation rates. These assumptions are discussed in notes 1 a and in note .

Investment in water corporation Assumptions utilised in the determination of Council’s valuation of its investment in TasWater are discussed in note 10 and in note 18.

Landfill / Tip Rehabilitation Assumptions and judgements are utilised in determining the close don and rehailitation costs that are incurred after operations have ceased. A requirement of the cessation of operations of a landfill facility is to undertae a rehailitation of the site. The rehailitation of the site is completed and no provision has een set aside at 0 une 018. The detail is in note .

46 ANNUAL REPORT KINGBOROUGH COUNCIL 4,990 6,674 9,383 4,045 43,580 11,596 39,537 16,882 26,758 48,631 25,310 39,249 637,006 607,818 Total Total $'000 $'000 0 0 80 , 4,567 1,782 28,098 ,0 22,846 0,81 21,064 23,531 274,865 271,713 $'000 $'000 Other Other Not Attributed Not Not Attributed Attributed Not 0 0 60 60 81 0 0 (715) (689) 1,912 2,601 1,10 1,055 1,770 $'000 $'000 Welfare Welfare 0 0 0 0 1 319 569 11 448 (250) 1,721 (1,273) $'000 $'000 Health Health 0 0 0 8 958 6,794 1, 1,285 6,034 26,378 19,542 (4,749) (5,836) $'000 $'000 & Culture & Culture Recreation Recreation 0 0 1, 1,08 4,066 ,188 4,437 ,008 6,124 11,719 75,152 69,339 (1,687) (7,653) $'000 $'000 Amenities Amenities Community Community 0 0 92 92 0 788 (477) 1,761 2,237 1,8 1,973 1,1 1,185 $'000 $'000 Public Public Notes theto Financial Report Services Services Forthe YearEnded 30 June 2018 0 0 0 0 1, 1,8 2,384 4,082 1,494 10,458 (8,964) (1,698) 254,867 241,878 $'000 $'000 Transport Transport 0 0 8 , ,18 4,079 4,915 5,591 6,968 5,194 1,811 15,090 10,175 (2,889) $'000 $'000 Administration Administration Governance and Governance and 2018 2017 Rates & Rates Levies Grants& Subsidies Other Total & Rates Levies Grants& Subsidies Other Total Note 2 Functions/Activitiesof the Council (a) Revenues, expenses been andhave attributed assets to thefollowing functions. Detailsof those functions outareset in Note2(b). REVENUES EXPENSES Net Result ASSETS REVENUES EXPENSES Net Result ASSETS

ANNUAL REPORT KINGBOROUGH COUNCIL 47 and the provision and control, uilding services, pulic cemeteries, and Notes theto Financial Report Forthe YearEnded 30 June 2018 the stormater drainage system, development planning (continued) of refuse, maintenance of disposal and Note 2 Functions/Activities of Council of 2 Functions/Activities Note (b) Theactivities of Council arecategorised into thefollowing broad functions: Governance and Administration maintenanceof and Civic theperation Centre, corporateservices, governance,servicing the and of Counciland Committee meetings. Transport of cleaning roads,aintenanceand ridges, naturestrips, footpaths, street lighting, oat ramps jetties. and Public Services ireaatement, control animal emergency and services. Amenities Community Collection & Culture Recreation maintenanceof and pulic halls,peration reserves, natural sporting facilities, horsetrails aling and trac ports Centre. operations of and theingorough Environmental Health communitynvironmental and activities health food control immunisation including and services. nvironmental management strategies including programs for and theprotection ofenvironment. the Welfare ofCoordination theamily ay Care cheme, ay theanorardens espiteCentre, youth or community and projects. Other Not Attributed rants urpose ate eneral not eneral and attriutedto specific functions. maintenance of facilities.

48 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Note 3 Rates and fire levies

Council uses Capital alue C as the asis of valuation of all properties in the municipality.

An assessed capital valuation is an assessment of the property value, at a specific date and in accordance ith legislation. The aluereneral determines the C under the Valuation of Land Act 2001 .

eneral rate ,0 0,81 tormater ate 1,011 0 arage charge ,1 ,08 Total rates 25,230 23,869

olunteer rigade fire district service levy 81 0 ermanent rigade fire district service levy 8 eneral land fire service levy 8 8 Total fire levies 1,528 1,441

Total rates and fire levies 26,758 25,310

The date of the latest general revaluation of land for rating purposes ithin the municipality as 1 uly 01, and the valuation as first applied in the rating year commencing 1 uly 01.

Accounting Policy Rates and charges income ates ncome is recognised as revenues hen Council otains control over the assets comprising these receipts. Control over assets acquired from rates is otained at the commencement of the rating year as it is an enforceale det lined to the rateale property or, here earlier, upon receipt of the rates. A provision for impairment on rates has not een estalished as unpaid rates represents a charge against the rateale property that ill e recovered hen the property is net sold.

Note 4 Statutory fees and fines

og registration fees fines 1 0 uilding pluming fees 8 roperty rating certificates 1 1 lanning sudivision fees 0 08 ealth fees licenses 10 10 ecovered legal collection costs Total statutory fees and fines 1,784 1,790

Accounting Policy Statutory fees and fine income ines and fees are recognised as revenue hen the service has een provided, the payment is received, or hen the penalty has een applied, hichever first occurs. A provision for impairment is recognised hen collection in full is no longer proale.

ANNUAL REPORT KINGBOROUGH COUNCIL 49 Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Note 5 User fees

evenues from ingorough ports Centre 888 Waste disposal charges 1,18 1,08 entals hiring fees 1 amily ay Care 1 1 ther charges 18 Total user fees 2,745 2,449

Ageing analysis of contract receivables efer to note for the ageing analysis of contract receivale.

Accounting Policy User fees income ser fees income is recognised as revenue hen the service has een provided, the payment is received, hichever first occurs. A provision for impairment is recognised hen collection in full is no longer proale.

Note 6 Grants

rants ere received in respect of the folloing (a) Grants - Recurrent tate rants Commission ,0 ,18 amily ay Care cheme 1,118 anor ardens ay Care Centre 80 runy sland Cat anagement 18 egional Cat anagement 10 runy sland iveaility tudy runy sland estinations Action lan 0 Community evelopment Community Connections 10 ushfire is odelling 0 mpoering eniors 1 ports rounds easiility tudy ports Centre chool oliday rogram 1 Arts Community ervices 18 Total recurrent grants 3,504 4,820

The Australian Commonealth overnment provides inancial Assistance rants to Council for general purpose use and the provision of local roads. The overnment decided to ring forard for payment to all councils in une 018, the first to instalments of the 0181 grant pool. n accordance ith AA100 Contriutions, Council recognises these grants as revenue hen it receives the funds and otains control. The effects of the early receipt of instalments has resulted in Commonealth overnment inancial Assistance rants eing aove the originally udgeted in 0118 y 1.10 million. This as offset y the early payment of 1.0 million in 0118 grant funds in une 01. The impact on the tatement of Comprehensive ncome resulting in the et surplusdeficit from continuing operations eing higher y 0,000.

50 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000

(b) Capital grants received specifically for new or upgraded assets Commonealth oads to ecovery und 1,0 ingston each val Cricet et eplacement Community upport rant 8 C ight pgrade nug to argate Trail 0 00 Community u 1 ightood ar occer round 0 ingston each val ymnasium 10 ingston each all Total capital grants 1,417 1,854

Total Grants 4,921 6,674 Conditions on Grants rants recognised as revenue during the year that ere otained on condition that they e epended in a specified manner that had not occurred at alance date ere egional Cat anagement 11 Community Connections mpoering eniors 1 ports rounds easiility tudy aer pace rogram 1 runy estinations Action lan 8 0 ightood ar occer u easiility tudy 1 ru oint aster lan Total 204 103

rants hich ere recognised as revenue in prior years and ere epended during the current year in the manner specified y the grantor ere aer pace rogram 1 runy estinations Action lan 1 ightood ar occer u easiility tudy 1 ru oint aster lan Coastcare enguin Colonies Community Action outh nterprise cheme ospitality rogram 1 tronger Communities 1 mergency anagement CAT Trial 8 lanning for ealthy Communities Community ased Wildlife outh nterprise cheme amily ay Care 65 87 ote that deit alances may arise as a result of amounts paid prior to the receipt of grant funds.

ANNUAL REPORT KINGBOROUGH COUNCIL 51 Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000

Accounting Policy Grant income - operating and capital rant income is recognised as revenue hen Council otains control over the assets comprising the receipt. Control over granted assets is normally otained upon their receipt or acquittal or upon earlier notification that a grant has een secured, and are valued at their fair value at the date of transfer. Where grants recognised as revenues during the financial year ere otained on condition that they e epended in a particular manner or used over a particular period and those conditions ere undischarged at alance date, the unused grant is also disclosed. The note also discloses the amount of unused grant or contribution from prior years that was expended on Council’s operations during the current year.

A liaility is recognised in respect of revenue that is reciprocal in nature to the etent that the requisite service has not een provided at alance date and conditions include a requirement to refund unused contriutions. evenue is then recognised as the various performance oligations under an agreement are fulfilled. Council does not currently have any reciprocal grants.

nreceived contriutions over hich Council has control are recognised as receivales.

Note 7 Contributions (a) Cash Capital ors projects ayments in lieu of ulic pen pace 0 1 Tree reservation 18 0 anor ardens Clu 10 81 amily ay Care ervice 1 atural resource management 1 ngineering 1 C tadium 1 Tin vals recinct Total 791 844

(b) Non-monetary assets oads footpaths , 1,80 tormater piping 1, 01 Total 7,963 2,710

Total contributions 8,754 3,554

(c) Non-monetary assets nitial recognition of infrastructure assets 69 -

52 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000

Accounting policy Contribution income eenue is recognised when Council obtains control of the contribution or the right to receie the contribution it is probable that the economic benefits comprising the contribution will flow to Council and the amount of the contribution can be measured reliably Control oer granted assets is normally obtained upon their receipt or acuittal or upon earlier notification that a grant has been secured and are alued at their fair alue at the date of transfer

here contributions recognised as reenues during the financial year were obtained on condition that they be expended in a particular manner or used oer a particular period and those conditions were undischarged at balance date the unused contribution is also disclosed. The note also discloses the amount of unused contribution from prior years that was expended on Council’s operations during the current year

nreceied contributions oer which Council has control are recognised as receiables onmonetary contributions including deeloper contributions with a alue in excess of the recognition thresholds are recognised as reenue and as noncurrent assets

Note 8 Interest nterest on financial assets Total 220 192

Accounting policy

Interest income nterest is recognised progressiely as it is earned

Note 9 Other income Charges for external wors efund of motor tax ther reenues ensioner ate emissions tate oernment Total other income 2,497 2,114

Accounting policy

Charges for external works ncome from external wors is recorded as reenue once the external wors hae been completed and payment is due or receied Other income ncome from other reenue sources is recorded as reenue on the receipt of funds

Operating leases as lessor Council is a lessor and enters into agreements with a number of lessees These include commercial and noncommercial agreements here leases are noncommercial agreements these are generally with not for profit such as sporting organisations n these cases subsidised or peppercorn rents are charged because Council recognises part of its role is community serice and community support n these situations Council records lease reenue on an accruals basis and records the associated properties as part of land and buildings within property plant and euipment uildings are recognised at depreciated replacement cost

here leases are commercial agreements but properties leased are part of properties predominantly used by Council for its own purposes Council records lease reenue on an accruals basis and records the associated properties as part of land and buildings within property plant and euipment uildings are recognised at depreciated replacement cost

ANNUAL REPORT KINGBOROUGH COUNCIL 53 Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Note 10 Investment revenue from water corporation iidend reenue uarantee fee Taxation euialent Total investment revenue from water corporation 1,848 1,848

Accounting policy

Investment revenue iidends and other inestment reenue is reconised when Councils riht to receie payment is established.

Note 11 Net gain/(loss) on disposal of property, infrastructure, plant and equipment (a) Proceeds of sale: lant ehicles and Total 1,114 269

Written down value of assets disposed lant ehicles and Computers Total 1,040 372

Net Gain (Loss) 74 (103)

(b) Carrying amount of assets retired and oad paements tormwater drainae uildins Total (1,157) (637)

Accounting policy

Gains and losses on asset disposals The profit or loss on sale of an asset is determined when control of the asset has irreocably passed to the buyer.

Note 12 Employee benefits

aes and salaries orers compensation nnual leae and lon serice leae uperannuation ayroll Tax ther Total 15,825 14,995

ess Capitalised amounts Total employee benefits 14,961 14,646

54 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Accounting policy

Employee benefits xpenses are reconised in the Consolidated tatement of Comprehensie ncome when a decrease in future economic benefits related to a decrease in asset or an increase of a liability has arisen that can be measured reliably.

mployee benefits include where applicable entitlements to waes and salaries annual leae sic leae lon serice leae superannuation and any other postemployment benefits.

The mployee benefits capitalised shows the amount of salary and waes included in capital proects.

Note 13 Materials and services

uildin maintenance Child care payments Consultants Contract and materials uel and oil T consumables lant and ehicles maintenance tilities Total materials and services 9,218 9,182

Accounting policy

Materials and services expense xpenses are reconised in the Consolidated tatement of Comprehensie ncome when a decrease in future economic benefits related to a decrease in asset or an increase of a liability has arisen that can be measured reliably. outine maintenance repair costs and minor renewal costs are expensed as incurred. here the repair relates to the replacement of a component of an asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carryin alue of the replaced asset is expensed.

Note 14(a) Depreciation and amortisation

oads and rides tormwater uildins lant achinery and uipment inor nfrastructure ixtures ittins urniture and Computers Computers and telecommunications Total depreciation 9,639 9,181 Intangible assets ntanible assets Total depreciation and amortisation 9,683 9,213

ANNUAL REPORT KINGBOROUGH COUNCIL 55 Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Accounting policy

Depreciation and amortisation expense xpenses are reconised in the tatement of Comprehensie ncome when a decrease in future economic benefits related to a decrease in asset or an increase of a liability has arisen that can be measured reliably. uildins plant and euipment infrastructure and other assets hain limited useful lies are systematically depreciated oer their useful lies to Council in a manner which reflects consumption of the serice potential embodied in those assets. stimates of remainin useful lies and residual alues are made on a reular basis with maor asset classes reassessed annually. epreciation rates and methods are reiewed annually.

here assets hae separate identifiable components that are subect to reular replacement these components are assined distinct useful lies and remainin alues and a separate depreciation rate is determined for each component.

and assets are not depreciated on the basis that they are assessed as not hain a limited useful life.

traiht line depreciation is chared based on the residual useful life as determined each year. urin Council componentised its drainae assets. This resulted in the drainae assets bein split into the components of pits and pipes. The impact on depreciation of this chane was not material. aor depreciation periods used are listed below Period uildins buildins years lant and uipment plant machinery and euipment years fixtures fittins and furniture years computers and telecommunications years oads road paements and seals years road substructure years road formation and earthwors years road erb channel and minor culerts years rides timber years brides concrete and steel years tormwater pits years pipes years ther nfrastructure footpaths years recreational leisure and community facilities years pars open space and streetscapes years off street car pars years ntanible assets intanible assets years

56 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Note 14(b) Finance Costs nterest orrowins - Total 3 - ess capitalised borrowins on ualifyin assets 3 - Total finance costs - - ate used to capitalise finance costs .

Accounting policy

Finance expense xpenses are reconised in the tatement of Comprehensie ncome when a decrease in future economic benefits related to a decrease in asset or an increase of a liability has arisen that can be measured reliably. inance costs are reconised as an expense in the period in which they are incurred except where they are capitalised as part of a ualifyin asset constructed by Council. here specific borrowins are obtained for the purpose of specific asset acuisition the weihted aerae interest rate applicable to borrowins at balance date excludin borrowins associated with superannuation is used to determine the borrowin costs to be capitalised. orrowin costs capitalised durin the period totalled .

orrowin costs include interest on ban oerdrafts interest on borrowins unwindin of discounts and finance lease chares.

Note 15 Other expenses and Levies to State Government

(a) Other expenses Councillors llowances xpenses refer ote and Tax iability and roperty nsurance ate emissions oernment funded rate remissions eal ees Tourism aluation ees dertisin aretin an Chares ubscriptions ostae ther expenses Total other expenses 3,860 4,015

(b) Levies to State Government Tasmanian ire erice Contribution 1,527 1,437

Accounting policy

Other expenses xpenses are reconised in the Consolidated tatement of Comprehensie ncome when a decrease in future economic benefits related to a decrease in asset or an increase of a liability has arisen that can be measured reliably.

ANNUAL REPORT KINGBOROUGH COUNCIL 57 Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Note 16 Underlying result Councils underlyin result for the period is calculated by excludin items included in the operatin surplus deficit which are either capital in nature nonrecurrin or the result of contributions receied in adance.

urplus eficit 9,381 4,488 exclude Capital rants Contributions nonmonetary assets nitial reconition of infrastructure assets ritedown in the carryin amount of assets retired for land torm amae Grant received in advance rants paid in relatin to rants paid in relatin to

Underlying Surplus (Deficit) 413 (894)

Note 17 Investment in associates

nestments in associates accounted for by the euity method are Coppin efuse isposal ite oint uthority C nestment in Coppin CCell ty td as Trustee Trust Total 1,461 1,024

Background Council has a ownership interest in the uthority bein a landfill refuse disposal facility. urin Council inested in Coppin CCell ty ltd to purchase an ownership interest. Summarised financial information on CRDSJA:

Current assets oncurrent assets Total assets Current liabilities oncurrent liabilities Total liabilities et ssets inority nterests uity ttributable to wners Share of associates' net assets 1,162 1,014

Total ncome et result hare of associates result after tax dditional euity inection hare of associates additional euity Total adjustment in Statement of Comprehensive Income 139 192

58 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000

Note 17 Investment in associates (cont.) Summarised financial information on the Trust: Current assets oncurrent assets Total assets Current liabilities oncurrent liabilities Total liabilities et ssets Share of associates' net assets 298 -

Total ncome et result hare of associates result after tax dditional euity inection hare of associates preious loss Total adjustment in Statement of Comprehensive Income (22) -

Accounting policy

Accounting for investments in associates Councils inestment in associates is accounted for by the euity method as Council has the ability to influence rather than control the operations of the entities. The inestment is initially recorded at the cost of acuisition and adusted thereafter for post acuisition chanes in Councils share of the net assets of the entities. Councils share of the financial result of the entities is reconised in the Consolidated tatement of Comprehensie ncome.

Note 18 Investment in water corporation

penin alance Chane in fair alue of inestment Total investment in water corporation 94,892 93,676

Councils inestment in Tasater at une has increased due to an increase in the alue of Tasater assets.

Council has deried returns from the water corporation as disclosed at note .

Council does not hae sinificant influence to allow it to use the euity method to account for this interest. Accounting policy

Investment assets Councils inestment in Tasater is alued at its fair alue at balance date. air alue was determined by usin Councils ownership interest aainst the water corporations net asset alue at balance date. t une Council held a . . ownership interest in Tasater which is based on chedule of the Corporations Constitution which reflects the councils otin rihts. Council has an ownership interest of . in the corporation. ny unrealised ains and losses are reconised throuh the tatement of Comprehensie ncome to a inancial assets aailable for sale resere each year refer note .

Council has classified this asset as an ailableforale financial asset as defined in inancial nstruments econition and easurement and has followed inancial nstruments resentation and inancial nstruments isclosures to alue and present the asset in the financial report.

ANNUAL REPORT KINGBOROUGH COUNCIL 59 Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 n ay Tasater and the tate oernment announced a memorandum of understandin under which the tate oernment will inect million per year for the next ten years into Tasater and in return will become a shareholder of Tasater. s a shareholder the tate oernment will not receie any diidend distributions. The partnership proides for a reduction in forecast price increases accelerated infrastructure uprades and a oint focus on maor proects. s at the date of these financial statements the owner councils and the tate oernment were worin toether on the nature of the future reforms.

Note 19 Cash and cash equivalents

Cash on hand Cash at ban oney maret call account Total cash and cash equivalents 10,194 9,571

Councils cash and cash euialents are subect to a number of internal and external restrictions that limit amounts aailable for discretionary or future use. These include esere funds allocated for specific future purposes ote c Conditions on rants note Trust funds and deposits ote estricted unds 15,486 10,122 Total unrestricted cash and cash euialents (5,292) (552)

Accounting policy

Cash and cash equivalents or the purposes of the statement of cash flows cash and cash euialents include cash on hand deposits at call and other hihly liuid inestments with oriinal maturities of three months or less net of outstandin ban oerdrafts.

Note 20 Trade and other receivables

Current ates debtors oans and adances to community oranisations ther debtors T receiable Total 2,020 830

Non-Current oans and adances to community oranisations Total 379 375

Total trade and other receivables 2,399 1,206

Accounting policy

Trade and other receivables eceiables are carried at amortised cost usin the effectie interest rate method. proision for impairment is reconised when there is obectie eidence that an impairment loss has occurred.

60 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Note 21 Other assets

Current nentories held for distribution undry Total 24 69

Accounting policy Inventories nentories held for distribution are measured at cost adusted when applicable for any loss of serice potential. ther inentories are measured at the lower of cost and net realisable alue. here inentories are acuired at no cost or for nominal consideration the cost shall be the current replacement cost as at the date of acuisition.

ANNUAL REPORT KINGBOROUGH COUNCIL 61 Notes to the Financial Report For the Year Ended 30 June 2018

Note 22 Property, infrastructure, plant and equipment 2018 2017 $'000 $'000 Summary at cost ess accumulated depreciation 31,113 27,500

at fair alue ess accumulated depreciation 496,754 474,413 Total 527,867 501,913

Property Land at fair alue at une 52,692 52,763 Land under roads at fair alue at une 57,814 57,253

Total Land 110,506 110,016

Buildings * at fair alue ess accumulated depreciation 60,317 58,560

Total Property 170,823 168,576

62 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 22 (a) Property, infrastructure, plant and equipment (continued) 2018 2017 $'000 $'000 Plant and Equipment

Plant, machinery and equipment at cost ess accumulated depreciation 5,361 4,884 Fixtures, fittings and furniture at cost ess accumulated depreciation 125 125 Computers and telecommunications at cost ess accumulated depreciation 105 185

Total Plant and Equipment 5,591 5,194

Infrastructure Roads and Bridges * at fair alue ess accumulated depreciation 250,779 243,381 Stormwater at fair alue ess accumulated depreciation 75,152 71,372

Minor infrastructure at fair alue ess accumulated depreciation 4,088 5,308

Total Infrastructure 330,019 320,061

Work in Progress uildins at cost ther nfrastructure at cost oads and rides at cost tormwater at cost 21,434 6,789

Total Property, Infrastructure, Plant and Equipment 527,867 500,620

* - Certain numbers shown do not correspond to the 2016-17 Financial Statements. For details regarding the restated balances, please refer to Note 46.

ANNUAL REPORT KINGBOROUGH COUNCIL 63 Notes to the Financial Report For the Year Ended 30 June 2018

Note 22 Property, infrastructure, plant and equipment (continued)

Written Impairment Balance at Revaluation Depreciation down value losses Balance at beginning of Acquisition increments and of recognised in end of 2018 financial year of assets (decrements) amortisation disposals profit or loss Transfers financial year (note 28) (note 14) $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Property and and under roads Total land 110,016 611 731 - (852) - - 110,506

uildins Total buildings 58,560 - 2,688 (932) - - - 60,316 Total property 168,576 611 3,419 (932) (852) - - 170,822

Plant and Equipment lant machinery and euipment ixtures fittins and furniture Computers and telecommunications Total plant and equipment 5,194 1,485 - (900) (188) - - 5,591

Infrastructure oads rides tormwater inor infrastructure Total infrastructure 320,062 7,185 11,298 (7,807) (1,157) - 438 330,019

Works in progress uildins ther nfrastructure oads tormwater Total works in progress 6,789 15,083 - - - - (438) 21,434

Total property, infrastructure, plant and equipment 500,621 24,364 14,717 (9,639) (2,197) - - 527,866

64 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 22 Property, infrastructure, plant and equipment (continued)

Impairment Balance at Revaluation Depreciation Written down losses Balance at beginning of Acquisition of increments and value of recognised in end of 2017 financial year assets (decrements) amortisation disposals profit or loss Transfers financial year (note 28) (note 14) $'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000 Property and and under roads Total land 105,348 278 4,638 - (248) - - 110,016

uildins Total buildings 51,037 - 6,914 (916) (55) - 1,580 58,560 Total property 156,385 278 11,552 (916) (303) - 1,580 168,576

Plant and Equipment lant machinery and euipment ixtures fittins and furniture Computers and telecommunications Total plant and equipment 4,899 1,305 - (869) (141) - - 5,194

Infrastructure oads tormwater inor infrastructure Total infrastructure 304,850 2,710 16,505 (7,393) (967) - 4,357 320,062

Works in progress uildins ther nfrastructure oads tormwater Total works in progress 5,136 7,590 - - - - (5,937) 6,789

Total property, infrastructure, plant and equipment 471,270 11,883 28,057 (9,178) (1,411) - - 500,621

* - Certain numbers shown do not correspond to the 2016-17 Financial Statements. For details regarding the restated balances, please refer to Note 46.

ANNUAL REPORT KINGBOROUGH COUNCIL 65 Notes to the Financial Report For the Year Ended 30 June 2018

Note 22 Property, infrastructure, plant and equipment (continued)

Accounting policy

Recognition and measurement of assets cuisitions of assets are initially recorded at cost. Cost is determined as the fair alue of the assets ien as consideration plus costs incidental to the acuisition.

roperty infrastructure plant and euipment receied in the form of contributions are reconised as assets and reenues at fair alue by Council aluation where that alue exceeds the reconition thresholds for the respectie asset class. air alue is the price that would be receied to sell the asset in an orderly transaction between maret participants at the measurement date. here assets are constructed by Council cost includes all materials used in construction direct labour borrowin costs incurred durin construction and an appropriate share of directly attributable ariable and fixed oerheads.

The followin classes of assets hae been reconised. n accordance with Councils policy the threshold limits detailed below hae applied when reconisin assets within an applicable asset class and unless otherwise stated are consistent with the prior year

Threshold $

and 1 uildins lant and uipment oads rides ther nfrastructure paths recreationstormwater and community facilities ntanible assets

Revaluation Council has adopted the followin aluation bases for its noncurrent assets as noted in note .

ubseuent to the initial reconition of assets noncurrent physical assets other than plant and euipment are measured at their fair alue in accordance with roperty lant uipment and air alue easurement. t balance date Council reiewed the carryin alue of the indiidual classes of assets measured at fair alue to ensure that each asset class materially approximated its fair alue. here the carryin alue materially differed from the fair alue at balance date the class of asset was realued.

n addition Council undertaes a formal realuation of land buildins and infrastructure assets on a reular basis to ensure aluations represent fair alue. The aluation is performed either by experienced Council officers or independent experts.

air alue aluations are determined in accordance with a aluation hierarchy. Chanes to the aluation hierarchy will only occur if an external chane in the restrictions or limitations of use on an asset result in chanes to the permissible or practical hihest and best use of the asset.

here the assets are realued the realuation increments are credited directly to the asset realuation resere except to the extent that an increment reerses a prior year decrement for that class of asset that had been reconised as an expense in which case the increment is reconised as reenue up to the amount of the expense. ealuation decrements are reconised as an expense except where prior increments are included in the asset realuation surplus for that class of asset in which case the decrement is taen to the resere to the extent of the remainin increments. ithin the same class of assets realuation increments and decrements within the year are offset.

Impairment of assets mpairment losses are reconised in the consolidated statement of comprehensie income under other expenses. eersals of impairment losses are reconised in the statement of comprehensie income under other reenue.

Land under roads Council reconised the alue of land under roads it controls at fair alue.

66 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000

Note 23 Intangible assets oftware ess ccumulated amortisation Total 120 164

Total intangible assets 120 164

Reconciliation of intangible assets Software ross carryin amount $'000 alance uly dditions alance une

alance uly dditions alance une

ccumulated amortisation alance uly mortisation expense alance une

alance uly mortisation expense alance une

et boo alue une et boo alue une

Accounting policy

Intangible assets ntanible assets with finite lies that are acuired separately are carried at cost less accumulated amortisation and accumulated impairment losses. mortisation is reconised on a straihtline basis oer their estimated useful lies. The estimated useful life and amortisation method are reiewed at the end of each reportin period with the effect of any chanes in estimate bein accounted for on a prospectie basis.

The estimated useful lies for current and comparatie periods are as follows

oftware years

Note 24 Trade and other payables Trade payables T payable ccrued expenses ther Total trade and other payables 5,321 3,228

ANNUAL REPORT KINGBOROUGH COUNCIL 67 Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000 Note 25 Trust funds and deposits efundable buildin deposits and contract retentions Total trust funds and deposits 1,873 1,418

Accounting policy

Tender deposits mounts receied as buildin deposits and retention amounts controlled by Council are reconised as Trust funds until they are returned or forfeited.

Note 26 Provisions Annual leave Long service Expense Other Total leave Provision 2018 $ '000 $ '000 $ '000 $ '000 $ '000 alance at beinnin of the financial year dditional proisions mounts used alance at the end of the financial year 1,008 1,655 (0) 127 2,790

2017 alance at beinnin of the financial year dditional proisions mounts used alancencrease atin thethe enddiscounted of the financial amount yeararisin because of 911 1,583 15 125 2,634

2018 2017 $'000 $'000 Employee Provisions Current nnual leae on serice leae ther leae 2,209 1,890 Non-current on serice leae 581 729

The followin assumptions were adopted in measurin the present alue of employee benefits

eihted aerae increase in employee costs . . eihted aerae discount rates . . eihted aerae settlement period

Current ll annual leae and the lon serice leae entitlements representin or more years of continuous serice. hortterm employee benefits that fall due within months after the end of the period measured at nominal alue ther lonterm employee benefits that do not fall due within months after the end of the period measured at present alue Non-current on serice leae representin less than years of continuous serice measured at present alue.

Employee numbers (Full Time Equivalents)

68 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 26 Provisions (cont)

Accounting policy

Employee benefits i) Short term obligations iabilities for waes and salaries includin nonmonetary benefits annual leae and accumulatin sic leae expected to be wholly settled within months after the end of the period in which the employees render the related serice are reconised in respect of employees serices up to the end of the reportin period and are measured at the amounts expected to be paid when the liabilities are settled. The liability for annual leae is reconised in the proision for employee benefits.

ii) Other long term employee benefit obligations

The liability for lon serice leae and annual leae which is not expected to be wholly settled within months after the end of the period in which the employees render the related serice is reconised in the proision for employee benefits and measured as the present alue of expected future payments to be made in respect of serices proided by employees up to the end of the reportin period usin the proected unit credit method. Consideration is ien to expected future wae and salary leels experience of employee departures and periods of serice. xpected future payments are discounted usin maret yields at the end of the reportin period on national oernment bonds with terms to maturity and currency that match as closely as possible the estimated future cash outflows.

The obliations are presented as current liabilities in the statement of financial position if the entity does not hae an unconditional riht to defer settlement for at least twele months after the reportin date reardless of when the actual settlement is expected to occur.

iii) Sick leave o accrual is made for sic leae as Council experience indicates that on aerae sic leae taen in each reportin period is less than the entitlement accruin in that period and this experience is expected to recur in future reportin periods. Council does not mae payment for untaen sic leae.

iv) Defined benefit plans liability or asset in respect of defined benefit superannuation plans would ordinarily be reconised in the statement of financial position and measured as the present alue of the defined benefit obliation at the reportin date plus unreconised actuarial ains (less unrecognised actuarial losses) less the fair value of the superannuation fund’s assets at that date and any unrecognised past serice cost. The present alue of the defined benefit obliation is based on expected future payments which arise from membership of the fund to the reportin date calculated annually by independent actuaries usin the proected unit credit method. Consideration is ien to expected future wae and salary leels experience of employee departures and periods of serice. oweer when this information is not reliably aailable Council accounts for its obliations to defined benefit plans on the same basis as its obliations to defined contribution plans i.e as an expense when it becomes payable.

Council maes superannuation contributions for a number of its employees to the uadrant efined enefits und which is a sub fund of the uadrant uperannuation cheme. The uadrant efined enefits und has been classified as a multiemployer sponsored plan. As the Fund’s assets and liabilities are pooled and are not allocated by employer, the Actuary is unable to allocate benefit liabilities assets and costs between employers. s proided under pararaph a of mployee enefits Council does not use defined benefit accountin for these contributions.

v) Defined contribution plans Contributions to defined contribution plans are reconised as an expense as they become payable. repaid contributions are reconised as an asset to the extent that a cash refund or a reduction in the future payments is aailable.

ANNUAL REPORT KINGBOROUGH COUNCIL 69 Notes to the Financial Report For the Year Ended 30 June 2018

Note 26 Provisions (cont)

Other Provisions 2018 2017 Current $'000 $'000 emediation of arretta landfill site 15

Barretta land fill remediation lose don and rehabilitation costs are a normal conseuence of tip site operations, and the maority of that ependiture is incurred after operations have ceased. A reuirement of the cessation of operations of a landfill facility is to undertae a rehabilitation of the site. ouncil received approval from the nvironment rotection Authority for the arretta andfill losure and ehabilitation lan and ors are underay on the plan hich ill be comprised of a sealed capping layer, stormater and leachate management systems and a gas capture system. he roect as completed in .

Aggregate carrying amount of provisions:

urrent , , oncurrent 2,790 2,634

Note 27 Interest-bearing loans and borrowings

Current orroings - -

Non-current orroings ,

Total 2,700 - Borrowings orroings are secured by a eed of harge over the present and future receivables of the ouncil representing ouncils general revenue from general rates, service rates, permit fees, rents and other charges imposed by ouncil. he maturity profile for ouncils borroings is ot later than one year ater than one year and not later than five years , ater than five years Total ,

Accounting policy

Interest bearing liabilities he borroing capacity of ouncil is limited by the ocal overnment Act . nterest bearing liabilities are initially recognised at fair value, net of transaction costs incurred. ubseuent to initial recognition these liabilities are measured at amortised cost. Any difference beteen the proceeds (net of transaction costs) and the redemption amount is recognised in the tatement of omprehensive ncome over the period of the liability using the effective interest method.

70 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 28 Reserves 2018 2017 $'000 $'000

Asset revaluation reserve , , Fair value reserve (,) (,) ther reserves , , Total 360,674 340,101

Balance at beginning of Increment / Transfer to accumulated Balance at end of reporting year (decrement) surplus reporting year (a) Asset revaluation reserve $'000 $'000 $'000 $'000 2018 Property and and land under roads , , , uildings , , 126,892 14,550 141,442 Infrastructure oads , , ridges , , tormater drainage , , inor infrastructure 222,663 0 222,663

Total asset revaluation reserve 349,556 14,550 364,106

2017 Property and and land under roads , , , uildings , , , 115,463 11,429 126,892 Infrastructure oads , , , ridges , , tormater drainage , , , inor infrastructure () 206,158 16,505 222,663

Total asset revaluation reserve 321,622 27,934 349,556

ANNUAL REPORT KINGBOROUGH COUNCIL 71 Notes to the Financial Report For the Year Ended 30 June 2018

Note 28 Reserves (Continued) Balance at Transfer to beginning of Increment / accumulated Balance at end of reporting year (decrement) surplus reporting year

(b) Fair Value reserve $'000 $'000 $'000 $'000 2018 hange in fair value of investments ater orporation (,) , (,) Total fair value reserve (18,056) 1,216 - (16,840)

2017 hange in fair value of investments ater orporation (,) (,) Total fair value reserves (18,666) 610 - (18,056) he fair value reserve as introduced to record the change in value of the investment in the ater corporation

Balance at Transfer from Transfer to beginning of accumulated accumulated Balance at end of reporting year surplus surplus reporting year

(c) Other reserves $'000 $'000 $'000 $'000 2018

pecific purpose reserves , () , Asset replacement reserves () () nepended capital reserves , , (,) , Total other reserves 8,601 20,800 (15,994) 13,409

2017

pecific purpose reserves , () , Asset replacement reserves () nepended capital reserves , , (,) , Total other reserves 7,882 9,501 (8,782) 8,601

72 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 28 Reserves (Continued) 2018 2017 $'000 $'000 Specific Purpose Reserves comprise of amounts set aside for the following purposes: nepended specific purpose grants Acuisition of ublic pen pace , , Administrative mergency urposes ree reservation Acuisition of ublic ar aring undry urposes Balances at the end of the year 2,394 2,278

Movement in Specific Purpose Reserves: alances at the beginning of the year , , Additions alance of rants (nepended rants) ontributions eductions rants pended (nepended rants) () urchase and development of ublic pen pace () () ransfer to operational funds Balances at the end of the year 2,396 2,278

Asset Replacement Reserves have been established to provide for the orderly replacement of plant, vehicles, furniture and equipment. alances at the beginning of the year Additions ransfers from operational funds , eductions urchase of lant ehicles (,) (,) apital ors () urchase of Furniture uipment () () Balances at the end of the year (96) 489

Unexpended Capital Reserves are those amounts that have been allocated to various capital works projects, but at the reporting date have not yet been expended. alances at the beginning of the year , , Additional funds allocated , , apital roects completed (,) (,) Balances at the end of the year 11,110 5,835

ANNUAL REPORT KINGBOROUGH COUNCIL 73 Notes to the Financial Report For the Year Ended 30 June 2018

2018 2017 $'000 $'000

Note 29 Reconciliation of cash flows from operating activities to surplus (deficit)

Surplus/(Deficit) , ,

Non cash items epreciationamortisation , , (rofit)loss on disposal of property, infrastructure, plant and euipment () ontributions non monetary assets (,) (,) arrying Amount of assets retired , hare of net (profit)loss of investment in associate () () nitial recognition of infrastructure assets ()

Add (less) items classified as investing or financing included in Surplus/(Deficit) apital grants received specifically for ne or upgraded assets (,) (,) eveloper ontributions () ()

Change in assets and liabilities: ecrease(increase) in trade and other receivables (,) ecrease(increase) in inventories ncrease(decrease) in trade and other payables , (,) ncrease(decrease) in provisions () Net cash provided by/(used in) operating activities 11,303 8,481

Note 29.1 Reconciliation of liabilities arising from financing activities iabilities arising from financing activities are liabilities for hich cash flos ere, or future cash flos ill be, classified in the tatement of ash Flos as cash flos from financing activities. Interest-bearing Lease loans and 2018 liabilities borrowings $’000 $’000

hanges from financing cash flos ash eceived , - ash epayments - - Balance as at 30 June 2018 2,700 -

Note 30 Reconciliation of cash and cash equivalents

ash and cash euivalents (see note ) , , Total reconciliation of cash and cash equivalents 10,194 9,571

Note 31 Financing arrangements

usiness ard redit imit

otal amount unused at reporting date

74 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 32 Subsidiaries

Kingborough Waste Services Pty Ltd

ingborough aste ervices ty td () is an incorporated entity that has been formed by ingborough ouncil to operate the arretta aste ransfer tation. has operated and managed the arretta aste ransfer tation from uly . he directors of were r eter helley (ndependent hairman) s oanna rr (ndependent irector, July 2017-October 2017) Ms Debra Mackeen (Independent Director, from October 2017) r ony Ferrier (ouncil employee) r avid eeve (ouncil employee) ouncil has provided a financial guarantee to to discharge any debt that oes, here is unable to pay the debt itself. he hairman is remunerated , per annum, and the independent director, , per annum. 2018 2017 $'000 $'000 Financial Performance Revenue ser harges ecycling ales ouncil harges undry harges Total Revenue 2,192 2,008 Expenditure mployee osts isposal osts ire aintenance ther penses otal penses 1,956 1,906 Surplus / (Deficit) 236 102

Financial Position Assets iabilities Net Assets 258 22

he financial performance includes any internal transfers ith ingborough ouncil. ouncil provides corporate support to and ouncil remains the oner of the infrastructure and euipment at the site. charge ouncil a fee based on tonnage for garbage collection aste, recycling collection aste, and green aste disposed of at the arretta aste ransfer tation. nternal transfers are eliminated on consolidation.

Accounting Policy

Subsidiaries ubsidiaries are all entities (including structured entities) over hich the ouncil has control. ontrol is established hen the ouncil is eposed to, or has rights to variable returns from its involvement ith the entity and has the ability to affect those returns through its poer to direct the relevant activities of the entity.

ANNUAL REPORT KINGBOROUGH COUNCIL 75 Notes to the Financial Report For the Year Ended 30 June 2018

Note 33 Superannuation 2018 2017 $'000 $'000 Superannuation contributions paid: Accumulated enefits , , efined enefits

ouncil maes superannuation contributions for a number of its employees to the uadrant efined enefits Fund (the Fund). he Fund as a sub fund of the uadrant uperannuation cheme (the cheme) up to ovember . At this date the uadrant uperannuation cheme merged (via a uccessor Fund ransfer) into the asplan uper and the uadrant efined enefits Fund became a sub fund of asplan uper (asplan) from that date. he Quadrant Defined Benefits Fund has been classified as a multi-employer sponsored plan. As the Fund’s assets and liabilities are pooled and are not allocated by employer, the Actuary is unable to allocate benefit liabilities, assets and costs beteen employers. As provided under paragraph of AA Employee Benefits , ouncil does not use defined benefit accounting for these contributions.

For the year ended 30 June 2018 Council contributed 9.5% of employees’ gross income to the Fund. Assets accumulate in the fund to meet member benefits as they accrue, and if assets ithin the fund are insufficient to satisfy benefits payable, ouncil is reuired to meet its share of the deficiency.

ice arner ty td undertoo the last actuarial revie of the Fund at une . he revie disclosed that at that time the net maret value of assets available for funding member benefits as ,,, the value of vested benefits as ,,, the surplus over vested benefits as ,,, the value of total accrued benefits as ,,, and the number of members as . hese amounts relate to all members of the fund at the date of valuation and no asset or liability is recorded in the Tasplan Super’s financial statements for Council employees.

he financial assumptions used to calculate the Accrued enefits for the Fund ere

et nvestment eturn . p.a. alary nflation . pa rice nflation na

he actuarial revie concluded that . he value of assets of the Fund as adeuate to meet the liabilities of the Fund in respect of vested benefits as at une . . he value of assets of the Fund as adeuate to meet the value of the liabilities of the Fund in respect of accrued benefits as at une . . ased on the assumptions used, and assuming the mployer contributes at the levels described belo, the value of the assets is epected to continue to be adeuate to meet the value of the liabilities of the Fund in respect of vested benefits at all times during the period up to une . he Actuary recommended that the ouncil contribute . of salaries in , and . of salaries from uly to une . he Actuary ill continue to undertae a brief revie of the financial position the Fund at the end of each financial year to confirm that the contribution rates remain appropriate. he net full triennial actuarial revie of the Fund ill have an effective date of une and is epected to be completed late in . ouncil also contributes to other accumulation schemes on behalf of a number of employees hoever ouncil has no ongoing responsibility to mae good any deficiencies that may occur in those schemes. uring the year ouncil made the reuired superannuation contributions for all eligible employees to an appropriate complying superannuation fund as reuired by the Superannuation Guarantee (Administration) Act 1992 . As reuired in terms of paragraph of AA mployee enefits, ouncil discloses the folloing details The 2017 actuarial review used the “aggregate” funding method. This is a standard actuarial funding method. The results from this method were tested by proecting future fund assets and liabilities for a range of future assumed investment returns. he funding method used is different from the method used at the previous actuarial revie in . Under the aggregate funding method of financing the benefits, the stability of the Councils’ contributions over time depends on how closely the Fund’s actual experience matches the expected experience. If the actual experience differs from that expected, the Councils’ contribution rate may need to be adjusted accordingly to ensure the Fund remains on course towards financing members’ benefits.

n terms of ule . of the asplan rust eed (rust eed), there is a ris that employers ithin the Fund may incur an additional liability hen an Employer ceases to participate in the Fund at a time when the assets of the Fund are less than members’ vested benefits. Each member of the Fund who is an employee of the mployer ho is ceasing to articipate is reuired to be provided ith a benefit at least eual to their vested benefit in terms of ule . (b) (A). oever, there is no provision in the rust eed reuiring an employer to mae contributions other than its regular contributions up to the date of cessation of contributions. his issue can be resolved by the rustee seeing an Actuarial ertificate in terms of ule . identifying a deficit and the rustee determining in terms of ule .(c) that the particular employer should mae the payment reuired to mae good any shortfall before the cessation of participation is approved.

76 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 33 Superannuation The application of Fund assets on Tasplan bein wound-up is set out in ule 1.. This ule provides that epenses and taation liabilities should have first call on the available assets. Additional assets will initially be applied for the benefit of the then remainin members andor their Dependants in such manner as the Trustee considers euitable and appropriate in accordance with the Applicable euirements broadly superannuation and taation leislative reuirements and other reuirements as determined by the reulators.

The Trust Deed does not contemplate the Fund withdrawin from Tasplan. owever it is liely that ule 27. would be applied in this case as detailed above. The Fund is a defined benefit Fund. The Quadrant Defined Benefits Fund has been classified as a multi-employer sponsored plan. As the Fund’s assets and liabilities are pooled and are not allocated by employer the Actuary is unable to allocate benefit liabilities assets and costs between employers. Thus the Fund is not able to prepare standard AAB119 defined benefit reportin. Durin the net reportin period the epected amount of contributions to be paid to defined benefits schemes is $0 and the amount to be paid to accumulation schemes is $195000 . As reported on the first pae of this note Assets eceeded accrued benefits as at the date of the last actuarial review 0 une 2017. Favourable investment returns since that date mae it uite probable that this is still the position. The financial position of the Fund will be fully investiated at the actuarial review as at 0 une 2020. An analysis of the assets and vested benefits of Funds participatin in the cheme prepared by ice arner ty td as at 0 une 2017 showed that the Fund had assets of $58.9 million and members’ Vested Benefits were $51.2 million. These amounts represented 0.7% and 0.6% respectively of the correspondin total amounts for Tasplan.

ANNUAL REPORT KINGBOROUGH COUNCIL 77 Notes to the Financial Report For the Year Ended 30 June 2018

Note 34 Commitments The ouncil has entered into the followin commitments which are due and payable in the net twelve months.

2018 2017 $'000 $'000

Capital commitments oad construction 1569 1657 tormwater drainae 67 21 ecreation and reserves 2 16 lant and euipment - 290 Brides and etties - 75 ther infrastructure 176 2 inston ar 5728 - Total 8282 280

Operating lease commitments ouncil as leasee has entered into a leasin arranement for euipment at the inborouh ports entre.

peratin lease commitments at the reportin date not reconised in liabilities

ot loner than one year 1 1 oner than one year and not loner than five years 8 oner than five years - - 89

Accounting policy

Leases ii) Operating leases as lessee eases in which a sinificant portion of the riss and rewards of ownership are not transferred to ouncil as lessee are classified as operatin leases. ayments made under operatin leases net of any incentives received from the lessor are chared to the income statement on a straiht-line basis over the period of the lease.

Contractual Commitments ontractual commitments for operational ependiture at end of financial year but not reconised in the financial report are as follows and are due and payable in accordance with the periods stated.

2018 2017 $'000 $'000 Future Future Period Commitment Commitment

ublic toilet and barbecue cleanin 121 - 1217 26 ubbishlitter collection 121 - 1217 7 28 ublic hall cleanin 121 - 1217 19 1 erbside household waste and recyclin collection 091 - 0918 22 990 Dru oint ios peration 1016 - 0918 15 75 inston ar and elease tratey 1116 - 0620 112

78 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 35 Contingent liabilities ouncil is presently involved in several confidential leal matters which are bein conducted throuh ouncils solicitors. As these matters are yet to be finalised and the financial outcomes are unable to be reliably estimated no allowance for these continencies has been made in the financial report.

Guarantees for Loans to other entities

ouncil has ceased actin as uarantor for loans 201617 - $97000 raised by a sportin clubs operatin from Council’s properties.

ouncil is not aware of any incident or action that may cause a future liability to be created. All eistin claims aainst ouncil are covered by policies of insurance and the maimum limits of the liability as set out in those policies is believed to be adeuate to meet all continencies of those claims without further financial liability on ouncil.

ANNUAL REPORT KINGBOROUGH COUNCIL 79 Notes to the Financial Report For the Year Ended 30 June 2018

Note 36 Financial Instruments (a) Accounting Policy, Terms and Conditions Recognised financial instruments ote ccountin olic erms n Conitions Financial assets

Cash and cash Cs on n n t n n mone mret cll n cll eposits returne flotin interest rte of equivalents ccount re lue t fce lue. . . in .

nterest is reconise s it ccrues.

Trade and other receivables Other debtors eceiles re crrie t mortise cost usin enerl etors re unsecure. te rrers ttrct te effectie interest meto. proision for n interest rte of . . in . Creit outful ets is reconise en tere is terms re se on s. oectie eience tt n impirment loss s occurre. Collectilit of oerue ccounts is ssesse on n onoin sis.

Investment in e inestment in ster is lue t its fir nestment in ster proie return of . Taswater lue t lnce te. ir lue s etermine . in ecluin unrelise inslosses usin Councils onersip interest inst te ter corportions net sset lue t lnce te.

Financial Liabilities Trade and other iilities re reconise for mounts to e pi in enerl Creitors re unsecure not suect to payables te future for oos n serices proie to interest cres n re normll settle itin Council s t lnce te eter or not s of inoice receipt. inoices e een receie.

Interest-bearing ons re crrie t teir principl mounts orroins re secure of mortes oer loans and ic represent te present lue of future cs enerl rtes of Council. Council currentl s no borrowings flos ssocite it sericin te et. nterest orroins. e eite ere interest rte on is ccrue oer te perio it ecomes ue n orroins is .. reconise s prt of ples.

80 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 36 Financial instruments (continued)

(b) Interest Rate Risk

e eposure to interest rte ris n te effectie interest rtes of finncil ssets n finncil liilities ot reconise n unreconise t lnce te re s follos

2018 Weighted Floating Fixed interest maturing in: average interest 1 year or Over 1 to 5 More than 5 Non-interest interest rate less years years bearing Total rate $'000 $'000 $'000 $'000 $'000 $'000 Financial assets Cs n cs euilents . re n oter receiles . nestment in ter Corportion Total financial assets

Financial liabilities re n oter ples rust funs n eposits nteresterin lons n orroins . Total financial liabilities

et finncil ssets liilities

2017 Weighted Floating Fixed interest maturing in: average interest 1 year or Over 1 to 5 More than 5 Non-interest interest rate less years years bearing Total rate $'000 $'000 $'000 $'000 $'000 $'000 Financial assets Cs n cs euilents . re n oter receiles . nestment in ter Corportion Total financial assets

Financial liabilities re n oter ples rust funs n eposits nteresterin lons n orroins Total financial liabilities

et finncil ssets liilities

ANNUAL REPORT KINGBOROUGH COUNCIL 81 Notes to the Financial Report For the Year Ended 30 June 2018

Note 36 Financial Instruments (continued)

(c) Fair Values e rete net fir lues of finncil ssets n finncil liilities ot reconise n unreconise t lnce te re s follos Total carrying amount as per Aggregate net fair value Statement of Financial Position Financial Instruments 2018 2017 2018 2017 $'000 $'000 $'000 $'000

Financial assets Cs n cs euilents nestment in ter Corportion re n oter receiles Total financial assets

Financial liabilities re n oter ples rust funs n eposits nteresterin lons n orroins Total financial liabilities

(d) Credit Risk

e mimum eposure to creit ris t lnce te in reltion to ec clss of reconise finncil sset is represente te crrin mount of tose ssets s inicte in te ttement of inncil osition.

(e) Risks and mitigation

e riss ssocite it Councils min finncil instruments n te policies for minimisin tese riss re etile elo.

Market risk ret ris is te ris tt te fir lue or future cs flos of Councils finncil instruments ill fluctute ecuse of cnes in mret prices. Councils eposures to mret ris re primril trou interest rte ris it onl insinificnt eposure to oter price riss n no eposure to forein currenc ris. Components of mret ris to ic Council is epose re iscusse elo.

Interest rate risk nterest rte ris refers to te ris tt te lue of finncil instrument or cs flos ssocite it te instrument ill fluctute ue to cnes in mret interest rtes. nterest rte ris rises from interest erin finncil ssets n liilities tt e use. on eritie interest erin ssets re preominntl sort term liui ssets. nterest rte liilit ris rises primril from lon term lons n orroins t fie rtes oeer it minor olins tere is limite eposure to tis ris for Council.

82 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 36 Financial Instruments (continued)

nestment of surplus funs is me it pproe finncil institutions uner te Local Government Act 1993 . e mne interest rte ris optin n inestment polic tt ensures

conformit it tte n eerl reultions n stnrs cpitl protection pproprite liuiit iersifiction creit rtin finncil institution n inestment prouct monitorin of return on inestment encmrin of returns n comprison it uet.

turit ill e stere to proie for interest rte ritions n to minimise interest rte ris.

nterest cre on outstnin rte etors is reulte te Local Government Act 1993 n contins component of te officil er lonterm on rte.

Credit risk Creit ris is te ris tt contrctin entit ill not complete its olitions uner finncil instrument n cuse Council to me finncil loss. Council s eposure to creit ris on some finncil ssets inclue in our ttement of inncil osition. o elp mne tis ris

e e polic for estlisin creit limits for te entities e el it e m reuire collterl ere pproprite n e onl inest it finncil institutions ic e reconise creit rtin specifie in our nestment polic.

Creit ris rises from Councils finncil ssets ic comprise cs n cs euilents n tre n oter receiles. Councils eposure to creit ris rises from potentil efult of te counterprt it mimum eposure eul to te crrin mount of tese instruments. posure t lnce te is resse in ec pplicle polic note. Council enerll tres it reconise creitort tir prties n s suc collterl is enerll not reueste nor is it Councils polic to securitise its tre n oter receiles. t is Councils polic tt some customers o is to tre on creit terms re suect to creit erifiction proceures incluin n ssessment of teir creit rtin finncil position pst eperience n inustr reputtion. n ition receile lnces re monitore on n onoin sis it te result tt Councils eposure to ets is not sinificnt.

nestments re me in ccornce it Council olic tt proies for spre of inestments in nin institutions and fund managers with an emphasis on security of the principal value. Council’s bank is the Commonelt n of ustrli.

eceiles comprise of rtes receile receile n sunr etors. n reltion to mounts oin to Council in respect of unpi rtes no creit ris is reconise s te Local Government Act 1993 empoers Council to sell properties to recoer suc outstnin mounts.

e m lso e suect to creit ris for trnsctions ic re not inclue in te ttement of inncil osition suc s en e proie urntee for noter prt. etils of our continent liilities re isclose in note .

Credit quality of contractual financial assets that are neither past due nor impaired inncil oernment ter otl nstitutions encies 2018 creit rtin creit rtin pp creitors Cs n cs euilents re n oter receiles Total contractual financial assets 10,194 - 2,399 12,593

ANNUAL REPORT KINGBOROUGH COUNCIL 83 Notes to the Financial Report For the Year Ended 30 June 2018

Note 36 Financial Instruments (continued)

Credit quality of contractual financial assets that are neither past due nor impaired inancial overnment ther otal nstitutions agencies 2017 credit rating credit rating ppd creditors Cash and cash euivalents rade and other receivables Total contractual financial assets 9,571 - 1,206 9,308

Ageing of Trade and Other Receivables t balance date other debtors representing financial assets were past due but not impaired. hese amounts relate to a number of independent customers for whom there is no recent history of default. he ageing of the Councils rade ther eceivables was 2018 2017 $'000 $'000 Current not yet due ast due by up to days ast due between and days ast due between and days ast due by more than days otal rade ther eceivables

Liquidity risk iuidity risk includes the risk that as a result of our operational liuidity reuirements we will not have sufficient funds to settle a transaction on the date we will be forced to sell financial assets at a value which is less than what they are worth or we may be unable to settle or recover a financial asset at all.

o help reduce these risks we have a liuidity policy which targets a minimum and average level of cash and cash euivalents to be maintained have readily accessible standby facilities and other funding arrangements in place have a liuidity portfolio structure that reuires surplus funds be invested various liuid instruments monitor budget to actual performance on a regular basis and set limits on borrowings relating to the percentage of loans to rate revenue.

Council’s objective is to maintain a balance between continuity of funding determined through forecasting of expected cash flows and income generation through the investment of surplus funds in shortterm investments. ncome streams from rates user charges and grants are considered to be highly stable and reliable. nvestments are spread between secure financial institutions in marketable financial products that can be converted to cash at short notice.

he Councils eposure to liuidity risk is deemed insignificant based on prior periods data and current assessment of risk.

he table below lists the contractual maturities for inancial iabilities. hese amounts represent undiscounted gross payments including both principal and interest amounts.

2018 6 mths 6-12 1-2 2-5 >5 Contracted Carrying or less months years years years Cash Flow Amount $'000 $'000 $'000 $'000 $'000 $'000 $'000 rade and other payables rust funds and deposits nterestbearing loans and borrowings Total financial liabilities 7,194 - - 2,700 - 9,894 9,894

84 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 36 Financial Instruments (continued)

2017 6 mths 6-12 1-2 2-5 >5 Contracted Carrying or less months years years years Cash Flow Amount $'000 $'000 $'000 $'000 $'000 $'000 $'000 rade and other payables rust funds and deposits nterestbearing loans and borrowings Total financial liabilities 4,646 - - - - 4,646 4,646

(f) Sensitivity disclosure analysis

aing into account past performance future expectations economic forecasts and managements nowledge and experience of the financial marets the Council believes the following movements are reasonably possible over the next months ase rates are sourced from eserve an of ustralia

parallel shift of and in maret interest rates from yearend rates of

he table below discloses the impact on net operating result and euity for each category of financial instruments held by Council at yearend if the above movements were to occur

Interest rate risk basis points basis points rofit uity rofit uity

2018 Financial assets: Cash and cash euivalents rade and other receivables Financial liabilities: nterestbearing loansborrowings rust funds and deposits rade and other payables

2017 Financial assets: Cash and cash euivalents rade and other receivables Financial liabilities: nterestbearing loansborrowings rust funds and deposits rade and other payables

ANNUAL REPORT KINGBOROUGH COUNCIL 85 Notes to the Financial Report For the Year Ended 30 June 2018

Note 37 Auditor's remuneration 2018 2017 $'000 $'000 udit fee to conduct external audit asmanian udit ffice Note 38 Events occurring after balance date

here are no events occurring after balance date that impact upon Councils activities and results

Note 39 Related party transactions

(i) Responsible Persons ames of persons holding the position of a esponsible erson at the Council at any time during the year are Period of Appointment Councillors ass ayor reidt eputy ayor tinson Councillor astone Councillor r ury Councillor Chatterton Councillor ox Councillor race Councillor ercey Councillor inter Councillor

ii Council Remuneration Short term employee benefits Post employment benefits Total Total Super- Compensatio allowances 2 1 3 2018 Allowances Vehicles annuation n AASB 124 Expenses and expenses

Mayor Deputy Mayor Councillors

Total

Council Remuneration Short term employee benefits Post employment benefits Total Total Super- Compensatio allowances 2 1 3 2017 Allowances Vehicles annuation n AASB 124 Expenses and expenses

Mayor Deputy Mayor Councillors

Total

uperannuation means the contribution to the superannuation fund of the individual

ncludes total cost of providing and maintaining vehicles provided for private use including registration insurance fuel and other consumables maintenance cost and paring including notional value of paring provided at premises that are owned or leased and fringe benefits tax xpenses relate to the reimbursement of costs such as internet telephone mileage conference and meeting attendance costs

86 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

(iii) Key Management PersonnelKey Management Remuneration Personnel Remuneration 2018 Short term employee benefits Post employment benefits Other Allowances Super- Other Long-Term Termination Non-monetary Total Remuneration band Number of employees Salary1 Vehicles2 and Benefits3 annuation4 Benefits 5 Benefits6 Benefits7 $ $ $ $ $ $ $ $

Total 867,570 60,000 2,142 132,597 29,752 1,092,061

Key Management Personnel Remuneration 2017 Short term employee benefits Post employment benefits Other Allowances Super- Other Long-Term Termination Non-monetary Total Remuneration band Number of employees Salary1 Vehicles2 and Benefits3 annuation4 Benefits 5 Benefits6 Benefits7 $ $ $ $ $ $ $ $

Total 879,300 60,000 2,142 109,913 26,815 1,078,170

ross alary includes all forms of consideration paid and payable for services rendered compensated absences during the period and salary sacrifice amounts ncludes total cost of providing and maintaining vehicles provided for private use including registration insurance fuel and other consumables maintenance cost and paring including notional value of paring provided at premises that are owned or leased and fringe benefits tax ther benefits includes all other forms of employment allowances excludes reimbursements such as travel accommodation or meals payments in lieu of leave and any other compensation paid and payable

uperannuation means the contribution to the superannuation fund of the individual ther longterm employee benefits including longservice leave or sabbatical leave jubilee or other longservice benefits longterm disability benefits and if they are not payable wholly within twelve months after the end of the period profitsharing bonuses and deferred compensation other nonmonetary benefits such as housing subsidised goods or services etc

ermination benefits include all forms of benefit paid or accrued as a conseuence of termination ther nonmonetary benefits include annual and long service leave movements

(iv) Remuneration Principles Councillors ection of the Local Government Act 1993 entitles councillors to allowances prescribed in regulations ayors and eputy ayors are entitled to allowances in addition to those payable to them as councillors he ocal overnment ivision of the epartment of remier and Cabinet publish each year a table of allowances hese allowances are applied to Councillors form ovember of each year

Executives emuneration levels for ey management personnel are set in accordance with maret forces he remuneration of the eneral anager is periodically reviewed by an independent consultants

he employment terms and conditions of senior executives are contained in individual employment contracts and prescribe total remuneration superannuation annual and long service leave vehicle and salary sacrifice provisions n addition to their salaries Council also provides noncash benefits and contributes to postemployment superannuation plans on their behalf

he performance of each senior executive including the eneral anager is reviewed annually which includes a review of their remuneration pacage he terms of employment of each senior executive including the eneral anager contain a termination clause that reuires the senior executive or Council to provide a minimum notice period of up to months prior to termination of the contract hilst not automatic contracts can be extended

Termination benefits here were no termination benefits paid to ey management personnel in

ANNUAL REPORT KINGBOROUGH COUNCIL 87 Notes to the Financial Report For the Year Ended 30 June 2018

(v) Transactions with subsidiaries, associates and joint ventures Councils interests in subsidiaries associates and joint ventures are detailed in note and

Transactions with subsidiaries he group consists of Council and ingborough aste ervices he following transactions occurred with subsidiaries ubsidiary rant and subsidies provided by oods and services supplied by council on normal terms and conditions council ental accommodation Commercial rates and charges ther ingborough aste ervices

Transactions with associates Council received in income tax euivalents from the Copping efuse isposal ite oint uthority during Council agreed to reinvest these payments bac into the uthority

(iv) Transactions with related parties uring the period Council did not enter into any transactions with related parties

(v) Transactions with related parties that have not been disclosed ost of the entities and people that are related parties of council live and operate within the municipality herefore on a regular basis ordinary citien transactions occur between Council and its related parties ome examples include

Council has not included these types of transaction in its disclosure where they are made on the same terms and conditions available to the general public

Note 40 Special committees and other activities

s they are not considered to be of a material nature the accounts and cash assets of the following pecial Committees have not been consolidated into the financial statements of Council Income Expenditure Cash $ $ $ dventure ay all Committee ettering all ecreation Committee ower ongley all Committee unawanna all Committee orth runy Community Centre Committee nug all anagement Committee aroona all anagement Committee oodbridge all anagement Committee

88 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 41 Other significant accounting policies and new accounting standards

(a) Taxation Council is exempt from all forms of taxation except ringe enefits ax ayroll ax and the oods and ervices ax

oods and services tax evenues expenses and assets are recognised net of the amount of except where the amount of incurred is not recoverable from the ustralian ax ffice n these circumstances the is recognised as part of the cost of acuisition of the asset or as part of an item of the expense eceivables and payables in the balance sheet are shown inclusive of

Cash flows are presented in the tatement of Cash lows on a gross basis except for the component of investing and financing activities which are disclosed as operating cash flows (b) Impairment of assets t each reporting date Council reviews the carrying value of its assets to determine whether there is any indication that these assets have been impaired f such an indication exists the recoverable amount of the asset being the higher of the assets fair value less costs to sell and value in use is compared to the assets carrying value ny excess of the assets carrying value over its recoverable amount is expensed to the tatement of rofit or oss and ther Comprehensive ncome unless the asset is carried at the revalued amount in which case the impairment loss is recognised directly against the revaluation reserve in respect of the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset or noncash generating assets of Council such as roads drains public buildings and the lie value in use is represented by the deprival value of the asset approximated by its written down replacement cost

(c) Allocation between current and non-current n the determination of whether an asset or liability is current or noncurrent consideration is given to the time when each asset or liability is expected to be settled he asset or liability is classified as current if it is expected to be settled within the next twelve months being Councils operational cycle or if Council does not have an unconditional right to defer settlement of a liability for at least months after the reporting date (d) Financial guarantees inancial guarantee contracts are recognised as a liability at the time the guarantee is issued he liability is initially measured at fair value and if there is material increase in the lielihood that the guarantee may have to be exercised at the higher of the amount determined in accordance with rovisions Contingent iabilities and Contingent ssets and the amount initially recognised less cumulative amortisation where appropriate n the determination of fair value consideration is given to factors including the probability of default by the guaranteed party and the liely loss to Council in the event of default (e) Contingent assets, contingent liabilities and commitments Contingent assets and contingent liabilities are not recognised in the tatement of inancial osition but are disclosed by way of a note and if uantifiable are measured at nominal value Contingent assets and liabilities are presented inclusive of receivable or payable respectively

Commitments are not recognised in the tatement of inancial osition Commitments are disclosed at their nominal value inclusive of the payable

(f) Budget he estimated revenue and expense amounts in the tatement of rofit or oss and ther Comprehensive ncome represent revised budget amounts and are not audited

ANNUAL REPORT KINGBOROUGH COUNCIL 89 Notes to the Financial Report For the Year Ended 30 June 2018

Note 41 Other significant accounting policies and new accounting standards (cont)

(g) Adoption of new and amended accounting standards

Certain new accounting standards and interpretations have been published that are not mandatory for une reporting periods Councils assessment of the impact of the relevant new standards and interpretations is set out below ote standards are applicable to reporting periods beginning on or after to effective date referred to below

AASB 2016-2 Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to AASB 10

his standard is applicable to annual reporting periods beginning on or after anuary mendments to reuire additional disclosures to enable the reader to evaluate changes in liabilities arising from financing activities hese disclosures include both cash flows and noncash changes between the opening and closing balance of the relevant liabilities Council has included a reconciliation of liabilities arising from financing activities in the tatement of Cash lows at note

(h) Pending Accounting Standards Certain new accounting standards and interpretations have been published that are not mandatory for une reporting periods Councils assessment of the impact of the relevant new standards and interpretations is set out below

AASB inancial Instruments

his standard replaces the existing standard inancial Instruments: ecognition and easurement and revises classification measurement and disclosure of financial assets and liabilities t reduces the number of categories for financial assets and simplifies the measurement choices including the removal of impairment testing of assets measured at fair value Classification of financial assets is determined by an entities business model for holding the particular asset and its contractual cash flows

he amortised cost model is available for debt assets meeting both a business model and cash flow characteristics tests mortised cost is to be used for assets with contractual terms giving rise to principal and interest payments here the business model is achieved by both collecting the contractual cash flows and from selling the financial asset it may be classified as fair value through other comprehensive income ny financial asset not held in either of these classifications or where designated will be classified as fair value through profit or loss ains or losses on financial assets at fair value are to be recognised in profit and loss unless the asset is part of a hedging relationship or where the financial asset is an euity instrument not held for trading and an irrevocable election is made to present all movements in other comprehensive income

When adopted, the standard requires Council to reclassify all financial assets. This includes Council’s classification and accounting for its significant investment in asater which is an availableforsale financial asset Council currently recognises changes in the fair value of its availableforsale assets through other comprehensive income nder Council will mae an irrevocable election for its euity investment in TasWater as ‘fair value through other comprehensive income’ and therefore the adoption of this standard will not impact the way movements in the fair value are accounted for

he standard also introduces a new impairment model that reuires impairment provisions to be based on expected credit losses rather than incurred credit losses ased on assessments to date Council expects a small increase to impairment losses however the standard is not expected to have a material impact overall Council has reviewed and assessed other impacts on the classification measurement and disclosure of financial instruments and determined that no material impact will occur

90 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 41 Other significant accounting policies and new accounting standards (cont)

Council ill apply the standard from uly using a retrospective approach ith cumulative catchup. This does not require Council to restate comparative figures, ut ill require a reconciliation of changes in classification of financial assets and financial liailities.

evenue rom ontracts it ustomers

The standard is applicale to annual reporting periods eginning on or after anuary . introduces a fivestep process for revenue recognition, ith the core principle of the ne standard eing for entities to recognise revenue to depict the transfer of goods or services to customers in amounts that reflect the consideration that is, payment to hich the entity epects to e entitled in echange for those goods or services.

ccounting policy changes ill arise in the timing of revenue recognition, treatment of contracts costs and contracts hich contain a financing element. Council has analysed the ne revenue recognition requirements noting that future impacts include

epending on the respective contractual terms, the ne requirements of may result in a change to the timing of revenue from sales of goods and services such that some revenue may need to e deferred as a liaility to a later reporting period to the etent that Council has received cash, ut has not met its associated performance oligations, a promise to transfer a good or service.

rants received to construct nonfinancial assets controlled y Council ill e recognised as a liaility, and susequently recognised progressively as revenue as Council satisfies its performance oligations under the grant. t present, such grants are recognised as revenue upfront.

ther grants presently recognised as revenue upfront may e eligile to e recognised as revenue progressively as the associated performance oligations are satisfied, ut only if the associated performance oligations are enforceale and sufficiently specific.

rants that are not enforceale andor not sufficiently specific, ill not qualify for deferral, and continue to e recognised as revenue as soon as they are controlled. Council receives several grants for hich there are no sufficiently specific performance oligations, for eample the Commonealth inancial ssistance rants. These grants are ill continue eing recognised as revenue upfront assuming no change to the current grant arrangements.

or Council there ill e a significant effect in the treatment of all grants ith sufficiently specific performance oligations, ut here the conditions have yet to e fulfilled at year end. Council currently presents unepended grant income received in note . Councils assessment is that the maority of the amounts received unepended for the year, ,, ill e deferred as a liaility under and progresively recorded as income as performance oligations are fulfilled.

Council ill apply the standard from uly using a retrospective approach ith cumulative catchup ith an adustment to ccumulated surpluses for the difference in accounting treatment on initial adoption.

(iii) Income o ot-or-roit ntities This standard is applicale to annual reporting periods eginning on or after anuary . supersedes all the income recognition requirements relating to councils, previously in ontriutions The timing of income recognition under depends on hether a transaction gives rise to a liaility or other performance oligation, or a contriution y oners, related to an asset such as cash or another asset received.

ANNUAL REPORT KINGBOROUGH COUNCIL 91 Notes to the Financial Report For the Year Ended 30 June 2018

Note 41 Other significant accounting policies and new accounting standards (cont)

applies hen Council receives volunteer services or enters into other transactions in hich the consideration to acquire an asset is significantly less than the fair value of the asset, and here the asset is principally to enale Council to further its oectives. n cases here Council enters into other transactions, Council recognises and measures the asset at fair value in accordance ith the applicale ustralian ccounting tandard e.g. roert lant and uiment .

f the transaction is a transfer of a financial asset to enale Council to acquire or construct a recognisale nonfinancial asset to e controlled y council i.e. an insustance acquisition of a nonfinancial asset, Council recognises a liaility for the ecess of the fair value of the transfer over any related amounts recognised. Council ill recognise income as it satisfies its oligations under the transfer, similarly to income recognition in relation to performance oligations under as discussed aove.

Where the asset acquired is leased at a eppercorn rate, Council is required to recognise the leased asset at its fair value, the remaining lease liaility and the alance as income. These leased rightofuse assets have not previously een recognised. Council currently has eppercorn leases, hich ill result in the recognition of an immaterial amount of rightofuse lease assets and a remaining lease liaility of ,. There ill e no adustment against ccumulated surpluses.

also encompasses noncontractual statutory income such as rates, taes and fines. Council currently recognises income hen rates are generated, hich is in line ith the requirements of . ates paid in advance are recorded as a financial liaility until the commencement of the rating period. requires the recognition of olunteer services here they ould have een purchased if not donated and the fair value of those services can e relialy measured. Council has assessed these requirements and determined that Council ould not have purchased the services if they had not een donated and therefore ill not e recognising olunteer services.

Council ill apply the standard from uly using a retrospective approach ith cumulative catchup ith an adustment to ccumulated surpluses for the difference in accounting treatment on initial adoption.

eases effective from anuary introduces a single lessee accounting model and requires a lessee to recognise assets and liailities for all leases ith a term of more than months, unless the underlying asset is of lo value. lessee is required to recognise a rightofuse asset representing its right to use the underlying leased asset and a lease liaility representing its oligations to mae lease payments.

ill result in most of Councils operating leases eing rought onto the statement of financial position. There are limited eceptions relating to shortterm leases and lovalue assets hich may remain off the alance sheet. Councils eisting lease commitments are disclosed in ote .

The calculation of the lease liaility ill tae into account appropriate discount rates, assumptions aout the lease term, and increases in lease payments. corresponding right to use assets ill e recognised, hich ill e amortised over the term of the lease. ent epense ill no longer e shon. The profit and loss impact of the leases ill e through amortisation and interest charges. Councils current operating lease ependiture is shon at ote . n the tatement of Cash los lease payments ill e shon as cash flos from financing activities instead of operating activities.

essor accounting under remains largely unchanged. or finance leases, the lessor recognises a receivale equal to the net investment in the lease. ease receipts from operating leases are recognised as income either on a straightline asis or another systematic asis here appropriate.

Council ill apply the standard from uly using a retrospective approach ith cumulative catchup ith an adustment to ccumulated surpluses for the difference in accounting treatment on initial adoption.

92 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 41 Other significant accounting policies and new accounting standards (cont)

Amendments to Australian Accounting Standards - Sale or ontriution o Assets eteen an Investor and its Associate or oint enture Amendments to Australian Accounting Standards - ective Date o Amendments to AASB10 and AASB12 and Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and ditorial orrections This standard is applicale to annual reporting periods eginning on or after anuary . The amendments address an acnoledged inconsistency eteen the requirements in , and those in in dealing ith the sale or contriution of assets eteen an investor and its associate or oint venture. The main consequence of the amendments is that a full gain or loss is recognised hen a transaction involves a usiness hether it is housed in a susidiary or not. partial gain or loss is recognised hen a transaction involves assets that do not constitute a usiness, even if these assets are housed in a susidiary. defers the effective date of to anuary This standard is not epected to have a material impact on Council.

ll other ustralian accounting standards and interpretations ith future effective dates are either not applicale to Councils activities, or have no material impact.

ANNUAL REPORT KINGBOROUGH COUNCIL 93 Notes to the Financial Report For the Year Ended 30 June 2018

Note 42 Significant Business Activities

The operating capital and competitive neutrality costs of the Councils significant usiness activities

Sports Centre Manor Gardens Family Day Care 2018 2017 2018 2017 2018 2017 $'000 $'000 $'000 $'000 $'000 $'000 evenue ser Changes rants ,

Total evenue ,

Eenditure

Direct

aterials, Contracts, mployee Costs , , , ther epenses

ndirect ngineering dministration

Total penses , , ,

otional cost of free services received

aital osts

epreciation and amortisation pportunity cost of capital , ,

Total Capital Costs , ,

ometitive neutralit adustments ates and land ta oan guarantee fees

alculated SurlusDeficit

Competitive neutrality costs , ,

Accounting policy

Significant business activities Council is required to report the operating, capital and competitive neutrality costs in respect of each significant usiness activity undertaen y the Council. Councils disclosure is reconciled aove. Council has determined, ased upon materiality that the ports Centre, amily ay Care and anor ardens as defined aove are considered significant usiness activities. Competitive neutrality costs include notional costs i.e. income ta equivalent, rates and loan guarantees. n preparing the information disclosed in relation to significant usiness activities, the folloing assumptions have een applied

• • • • •

94 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 43 Management indicators Benchmark 2018 2017 2016 2015 $'000 $'000 $'000 $'000 (a) Underlying surplus or deficit

et result for the year , , ,

ess nonoperating income capital grants , , , contriutionsnonmonetary assets , , , initial recognition of infrastructure assets , land fill restoration ,

dd nonoperating epenses rite don of carrying assets retiredprior periods , grants received in advance in , , , , grants received in advance in , torm amage penditure nderlying surplusdeficit , ,

The intent of the underlying result is to show the outcome of a council’s normal or usual day to day operations. n , Council delivered an underlying surplus for the year, hich represents a underlying surplus ratio.

(b) Underlying surplus ratio

nderlying surplus or deficit , , ecurrent income , , , ,

nderlying surplus ratio

This ratio serves as an overall measure of financial operating effectiveness. The ratio highlights the continuing improved financial performance of Council over the past fe years.

(c) Net financial liabilities

iquid assets less , , , , total liailities , , , , et financial liailities , ,

This measure shos hether Councils total liailities can e met y its liquid assets. n ecess of total liailities over liquid assets means that, if all liailities fell due at once, additional revenue ould e needed to fund the shortfall.

This indicator indicates that the Council is not in a position to cover its total liailities from its liquid assets. This outcome is not a concern to Council as a proportion of the liailities ill not mature for five years.

(d) Net financial liabilities ratio

et financial liailities , , ecurrent income , , , ,

et financial liailities ratio

This ratio indicates the net financial oligations of Council compared to its recurrent income.

ANNUAL REPORT KINGBOROUGH COUNCIL 95 Notes to the Financial Report For the Year Ended 30 June 2018

43 Management indicators (cont.) 2018 2017 2016 2015 $'000 $'000 $'000 $'000 (e) Asset consumption ratio

n asset consumption ratio has een calculated in relation to each asset class reuired to e included in the longterm strategic asset management plan of ouncil. oad nfrastructure epreciated replacement cost urrent replacement cost

sset consumption ratio

Buildings epreciated replacement cost urrent replacement cost

sset consumption ratio

Drainage epreciated replacement cost urrent replacement cost

sset consumption ratio

This ratio indicates the leel of serice potential aailale in ouncils eisting asset ase.

ll ratios indicate a high leel of serice potential is aailale in the ouncils eisting asset ase.

(f) Asset renewal funding ratio

n asset renewal funding ratio has een calculated in relation to each asset class reuired to e included in the longterm strategic asset management plan of ouncil.

oad nfrastructure roected capital funding outlays roected capital ependiture funding

sset renewal funding ratio

Buildings roected capital funding outlays roected capital ependiture funding

sset renewal funding ratio

Stormater roected capital funding outlays roected capital ependiture funding

sset renewal funding ratio

urrent alue of proected capital funding outlays for an asset identified in ouncils longterm financial plan. alue of proected capital ependiture funding for an asset identified in ouncils longterm strategic asset management plan. This ratio measures ouncils capacity to fund future asset replacement reuirements.

96 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

The council is currently targeting renewal funding at of depreciation.

43 Management indicators (cont.) 2018 2017 2016 2015 $'000 $'000 $'000 $'000 (g) Asset sustainability ratio

ape on replacementrenewal of eisting assets nnual depreciation epense sset sustainaility ratio

This ratio calculates the etent to which ouncil is maintaining operating capacity through renewal of their eisting asset ase. The capital ependiture on the replacementrenewal of eisting assets has fluctuated etween and oer the past four years depending on asset renewal plans.

aptial apital new Total renewal upgrade apital ependiture ependiture penditure

y asset class and uildings nfrastructure lant uipment Total

ANNUAL REPORT KINGBOROUGH COUNCIL 97 Notes to the Financial Report For the Year Ended 30 June 2018

Note 44 Fair Value Measurements

ouncil measures and recognises the following assets at fair alue on a recurring asis nestment in water corporation roperty infrastructure plant and euipment and and land under roads uildings oads including footpaths cycleways ridges tormwater inor infrastructure

(a) Fair Value Hierarchy

air alue easurement reuires all assets and liailities measured at fair alue to e assigned to a leel in the fair alue hierarchy as follows eel nadusted uoted prices in actie marets for identical assets or liailities that the entity can access at the measurement date.

eel nputs other than uoted prices included within eel that are oserale for the asset or liaility either directly or indirectly. eel noserale inputs for the asset or liaility.

The tale elow shows the assigned leel for each asset and liaility held at fair alue y the ouncil. The tale presents the ouncils assets and liailities measured and recognised at fair alue at une .

The fair alues of the assets are determined using aluation techniues which maimise the use of oserale data where it is aailale and minimise the use of entity specific estimates. f one or more of the significant inputs is not ased on oserale maret data the asset is included in leel . This is the case for ouncil infrastructure assets which are of a specialist nature for which there is no actie maret for similar or identical assets. These assets are alued using a comination of oserale and unoserale inputs.

As at 30 June 2018 Note Level 1 Level 2 Level 3 Total Recurring fair value measurements nestment in water corporation and and land under roads a uildings a oads including ridges footpaths a ridges a tormwater a inor nfrastructure a

98 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

44 Fair Value Measurements

As at 30 June 2017 Note Level 1 Level 2 Level 3 Total Recurring fair value measurements nestment in water corporation and and land under roads a uildings a oads including footpaths cycleways a ridges a tormwater a inor nfrastructure a

Transfers between levels of the hierarchy ouncils policy is to recognise transfers in and out of the fair alue hierarchy leels as at the end of the reporting period.

There were no transfers etween leels and during the year nor etween leels and .

(b) Highest and best use ll assets alued at fair alue are eing used for their highest and est use. ue to the restrictions on the use of council assets they are considered to e eing used for their highest and est use.

(c) Valuation techniques and significant inputs used to derive fair values ouncil has adopted air alue easurement in relation to its recurring fair alue measurement. There hae een no changes in aluation techniues oer the past year.

Investment in water corporation efer to ote for details of aluation techniues used to derie fair alues.

Land uring the aluereneral undertoo the realuation of all properties in ingorough with the eception of certain nonrateale properties. The realuation determined alues as at st uly . uring land alues were escalated y .. or land alues were not escalated ased on adice from the aluer eneral. The aerage municipal alue of land is deried y multiplying the area of land y the municipal unit site alue. The municipal unit site alue is calculated y diiding the total land alue of properties in the municipality as determined y the aluereneral y the total area of those properties. The most significant input into this aluation approach is price per suare metre.

and under roads and under roads is alued at the aerage municipal rate as descried aoe.

ll land is classified as eel in the fair alue hierarchy due to the significant unoserale estimates reuired to proide the alue.

ANNUAL REPORT KINGBOROUGH COUNCIL 99 Notes to the Financial Report For the Year Ended 30 June 2018

44 Fair Value Measurements

Buildings uildings were independently realued in oemer y sto anagement. sto anagement hae adised that their internal data ased on tenders receied and ongoing collaoration with the maor contractors in the oart area that for the year a . aerage increase in uilding alue has occurred. uildings acuired during the year hae een alued at their acuisition cost.

ouncil has determined their remaining useful life as the asis for future depreciation. hile the unit rates ased on suare metres can e supported y maret eidence leel the estimates of residual alue and useful life that are used to calculate accumulated depreciation comprise unoserale inputs leel . s these other inputs are significant to the aluation the oerall aluation has een classified as leel .

Infrastructure assets ll ouncil infrastructure assets were fair alued using written down current replacement cost. This aluation comprises the assets current replacement cost calculated on the asis of such cost to reflect the already consumed or epired future economic enefits of the asset. ouncil first determined the gross cost of replacing the full serice potential of the asset and then adusted this amount to tae account of the epired serice potential of the asset.

was measured y reference to the lowest cost at which the gross future economic enefits of the asset could currently e otained in the normal course of usiness. The resulting aluation reflects the cost of replacing the eisting economic enefits ased on an efficient set of modern euialent assets to achiee the reuired leel of serice output.

The unit rates laour and materials and uantities applied to determine the of an asset or asset component were ased on a modern day euialent assumption meaning that the was determined as the full cost of replacement with a new asset including components that may not need to e replaced such as earthwors.

The leel of accumulated depreciation for infrastructure assets was determined ased on the age of the asset and the useful life adopted y ouncil for the asset type. stimated useful lies and residual alues are disclosed in ote .

The calculation of inoles a numer of inputs that reuire udgement and are therefore classed as unoserale. hile these udgements are made y ualified and eperienced staff different udgements could result in a different aluation.

The methods for calculating are descried under indiidual asset categories elow.

oads including footpaths cycleways ouncil categorises its road infrastructure into uran and rural roads and then further sucategorises these into sealed and unsealed roads. oads are managed in segments ased on the installed or renewed length and are categorised into a road hierarchy ased on the type of road and ehicle numers. oads are alued ased on typical construction type paement seal er etc for the gien width and hierarchical classification of the road. ouncil assumes that enironmental factors such as soil type climate and topography are consistent across each segment. ouncil also assumes a segment is designed and constructed to the same standard and uses a consistent amount of laour and materials.

100 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

44 Fair Value Measurements is ased on the road area multiplied y a unit price the unit price eing an estimate of laour and material inputs serices costs and oerhead allocations. or internal construction estimates material and serices prices are ased on eisting supplier contract rates or supplier price lists and laour wage rates are ased on ouncils nterprise argaining greement . here construction is outsourced is ased on the actual cost of the wors for the first year and standard replacement rates thereafter. onstruction costs were escalated y . for the year which represents the aerage increase oer the past three years as adised y sto anagement.

ridges full aluation of ridges assets was undertaen y independent aluers uspan effectie une . s a result of this aluation there was no change in eisting alues. ach ridge is assessed indiidually and componentised into suassets representing the dec and sustructure. The aluation is ased on the material type used for construction and the dec and sustructure area. osts were escalated y . for which represents the aerage increase oer the past three years as adised y sto anagement.

rainage rainage infrastructure was realued and componentised during the year into its maor segments of pits and pipes. The realuation and componentisation was undertaen y ouncil ngineers and effectie from uly . onsistent with roads ouncil assumes that enironmental factors such as soil type climate and topography are consistent across each segment and that a segment is designed and constructed to the same standard and uses a consistent amount of laour and materials. osts were escalated y . for which represents the aerage increase oer the past three years as adised y sto anagement.

is ased on the unit price for the component type. or pipes the unit price is multiplied y the assets length. The unit price for pipes is ased on the construction material as well as the depth the pipe is laid.

inor nfrastructure ther infrastructure is not deemed to e significant in terms of ouncils tatement of inancial osition and is alued on a asis.

(d) Unobservable inputs and sensitivities nestment in water corporation Carrying amount (at fair value) Key unobservable Expected Description of how the inputs range of change in inputs will affect inputs fair value . million ouncils percentage one ny percentage increase or holding in the ater decrease in the ownership orporation currently interest of the ater . orporation will hae the same direct percentage impact on ouncils inestment in the ater orporation.

et assets of the ater ariale ased ny percentage increase or orporation on the net decrease in the ownership asset alue of interest of the ater the ater orporation will hae the orporation at same direct percentage alance date impact on ouncils inestment in the ater orporation.

efer ote for further details.

ANNUAL REPORT KINGBOROUGH COUNCIL 101 Notes to the Financial Report For the Year Ended 30 June 2018

44 Fair Value Measurements

(e) Changes in recurring level 3 fair value measurements

The changes in leel assets with recurring fair alue measurements are detailed in note a roperty infrastructure plant and euipment. There hae een no transfers etween leel or measurements during the year. The following tale analyses the moements in the aailale for sale financial assets. 2018 2017 Reconciliation of Level 3 Fair Value Movements $'000 $'000 Opening balance hange in fair alue moement in ater orporation Closing balance 94,892 93,676

(f) Valuation processes

ouncils current policy for the aluation of property infrastructure plant and euipment and inestment in water corporation recurring fair alue measurements is set out in note and .

(g) Assets and liabilities not measured at fair value but for which fair value is disclosed ouncil has assets and liailities which are not measured at fair alue ut for which fair alues are disclosed in other notes. refer note

The carrying amounts of trade receiales and trade payales are assumed to approimate their fair alues due to their shortterm nature eel .

102 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2018

Note 45 Material Budget Variations

Council’s original budget was adopted by the Council in une . The original proections on which the udget was ased hae een affected y a numer of factors. These include tate and ederal oernment decisions including new grant programs changing economic actiity and decisions made y the ouncil. o udget is estimated for ependiture included in ther omprehensie ncome due to the uncertain nature of the outcomes. aterial ariations of more than are eplained elow

Revenues

1 User Fees The positie ariance of relates to user fees for planning and compliance eing well oer udget.

2 Grants The negatie ariance of . million primarily relates to the transfer of the amily ay are usiness to another proider.

3 Contributions (Cash) The increase of primarily relates to the receipt of funds for capital proects and pulic open space proects.

5 Interest The ariance of relates to cash alances remaining higher than epected due to delays in ependiture on capital proects until later in the year.

6 Other Income The increase of relates to increase income from eternal wors for the tate oernment reimursement of storm damage costs and rate remissions eing aoe epectations.

7 Capital Grants Received The increase of . million relates to grants for the nug to argate trail the ommunity u construction the ingston each oal cricet net replacement and the light upgrade at the sports centre.

8 Contributions - Non Monetary Assets The increase of . million relates to the contriution of assets resulting from the completion of maor sudiisions.

9 Carrying Amount of Assets Retired

The increase of . million primarily relates to the writeoff of infrastructure assets relating to the period efore .

Expenses

1 Finance Costs

ANNUAL REPORT KINGBOROUGH COUNCIL 103 Notes to the Financial Report For the Year Ended 30 June 2017

Note 46 Correction of Prior Period Error

Coparatie igures hae been restated in the tateent o Coprehensie ncoe tateent o inancial osition and tateent o Changes in uity hese changes are a result o prior period errors in accordance with ccounting olicies Changes in ccounting stiates and rrors

uring Council undertoo etensie wor to bring the sset anageent syste up to date by capitalising wor in progress on assets with installation dates prior to une his wor resulted in depreciation o being epensed that related to the period beore uly lso the carrying aount o assets retired o was epensed which related to assets coissioned in the period beore uly

s this adustent relected characteristics o assets that eisted in the prior period an adustent to the prior period balances has been ade his is classiied as an error in accordance with he prior period adustents are detailed below with the tateent o Coprehensie ncoe and tateent o inancial osition balances as at une restated as ollows

tateent o Coprehensie ncoe epreciation epense or was increased by due to the ipact on depreciation or the year resulting ro the prior period error Carrying aount o assets retired or was increased by due to the ipact or the year resulting ro the prior period error he reaining adustent o is an adustent to the opening accuulated surplus igure as it represents adustents ro the period beore tateent o inancial osition

nrastructure asset alues were decreased by due to the ipacts on asset alues and accuulated depreciation n aount o ilion was transerred ro wor in progress to building and inrastructure assets to recognise the capitalisation o assets ccuulated surplus was reduced by due to ependiture attributed to the period to une

he ollowing tables disclose the ipact on the notes that hae been restated or the adustent o prior period errors discussed aboe ue to the inor nature o the prior period error Council has chosen to disclose the error by using a note in the accounts rather than producing an additional colun in the inancial reports

Adjustment: Note 22 - Property, Infrastructure, Plant & Equipment 2017 2017 Prior year unadusted adusted error adjustment $'000 $'000 $'000

(a) Carrying Amount Roads & Bridges t air alue less accuulated depreciation Total 237,464 243,382

Buildings t air alue less accuulated depreciation Total 57,594 58,560

104 ANNUAL REPORT KINGBOROUGH COUNCIL Notes to the Financial Report For the Year Ended 30 June 2017

Note 46 Correction of Prior Period Error (cont.)

Minor Infrastructure t air alue less accuulated depreciation Total 4,414 5,308

Stormwater t air alue less accuulated depreciation Total 69,339 71,372

Work in Progress

Total - property, Infrastructure, Plant & Equipment 368,811 369,095 (1,291)

Adjustment: Note 22 - Property, Infrastructure, Plant & Equipment (PIPE) reconciliation o oeents including air alue leels PIPE PIPE Prior year error unadusted adusted adjustment $'000 $'000 $'000 Carrying value as at 1 July 2016 ritten down alue o disposals net transers ealuation increents decreents epreciationaortisation 01

Accumulated Surplus reconciliation o consolidated stateent o change o euity Accumulated Accumulated Prior year Surplus Surplus error unadusted adusted adjustment $'000 $'000 $'000

Balance at 1 July 2016 255,876 ncreents ecreents ranser to ccuulated urplus Balance at 30 June 2017 260,243 258,952 (1,291)

ANNUAL REPORT KINGBOROUGH COUNCIL 105 APPENDIX II: PERFORMANCE MANAGER

= On Target = Ongoing

COMMENT

regardless of the fact that we we that fact the of regardless

Key to Status Symbols: Status to Key research conducted to start this this start to conducted research = None = Ahead of Schedule

Initial document occurs and support recognition Volunteer regularly, volunteer formal a have yet do not in place. strategy management

STATUS

10 100 100 100 100 100 100 100 100 100 100 100 100 ACTUAL

YTD RESULT

100 100 100 100 100 100 100 100 100 100 100 100 100 TARGET

STATUS

10 100 100 100 100 100 100 100 100 100 100 100 100 ACTUAL RESULT

For the quarter ending 30/06/2018 100 100 100 100 100 100 100 100 100 100 100 100 100 Kingborough Council Kingborough TARGET

% % % % % % % % % % % % % UOM

Quarterly Summary Action Report Action Summary Quarterly

FREQ. Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

focused focused -

2020

DESCRIPTION

Provide an annual community grant grant community annual an Provide program statistical contemporary Review information Assess the capacity of local communities Program Volunteer Continue management Prepare volunteer strategy contribution volunteer Recognise celebration volunteer annual Conduct diversity cultural Celebrate to organisations other Encourage people young support respite day Gardens Manor Operate centre family of a range Develop activities city friendly child for programs Initiate principles in remaining people young Support system education

Community Services 2015 - Services Community COMMUNITY RECREATIONAL AND SERVICES 1.1.1.1 1.1.1.2 1.1.2.1 1.1.2.2 1.1.2.3 1.1.3.1 1.1.3.2 1.1.4.2 1.2.1.2 1.2.2.2 1.2.3.2 1.2.3.3 1.2.4.1

106 ANNUAL REPORT KINGBOROUGH COUNCIL

icy = On Target = Ongoing High School School High

ecycling and minimising at Events Pol Events at Once theWaste

about r about Key to Status Symbols: Status to Key delines have been completed completed have been delines

= None = Ahead of Schedule gui the assess to underway research Initial plan a such of value that Kingston Understood KPAC. at use of level good a manage for capacity be may there Whilst staff require will this improvement, of analysis further and resources school of outside space the of availability hours. in relation guidelines management Event been have minimisation waste to done being is work Further completed. for systems/checklists on operational (and events community running same). for resourcing TheWaste Wise and and approved. KWS, with starts Officer Management public improving for room be will there education general). in (and events at waste

100 10 100 100 100 100 50 100 100 75 75

100 100 100 100 100 100 100 100 100 100 100

100 10 100 100 100 100 50 100 100 75 75 For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 100 100 100 100 100 100 100 100 100 100

% % % % % % % % % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

t features Conduct training at Youth Centre Youth at training Conduct Welling Plan & Health Prepare food fresh local and healthy Promote Centre Sports Kingborough Operate events community support and Provide and recreational outdoor Encourage activities awareness Kingborough of usage Maximise Performing Centre Arts public display to opportunities Identify ar endeavours artistic community Support guidelines management event Develop Facilitate improved recycling at events community

1.2.4.2 1.3.1.3 1.3.1.4 1.3.2.1 1.3.2.6 1.3.2.7 1.5.1.1 1.5.2.2 1.5.2.3 1.5.3.2 3.2.3.7

ANNUAL REPORT KINGBOROUGH COUNCIL 107

forum in forum = On Target = Ongoing

September

-

have had our first case case first our had have Key to Status Symbols: Status to Key

= None = Ahead of Schedule The focus on this area will improve once once improve will area this on focus The is Officer and Events Arts new the work. this continue to employed reviewed. fully was Strategy Land Use the to report the take to intended is It 2018. in meeting October Council Strategic new for waiting Currently in mid start to Planner ongoing always is This this over control in the limited are we Development Manager the however, climate attend to going is Services planning use land and change September, ongoing. always is This on made been has progress Excellent this. We it and Court Magistrates the at completed An Kingborough. for a win was this added been has resource additional and investigation with helps which month work. ongoing. always is This

75 100 100 80 90 50 80 95 90

100 0 0 100 100 0 100 100 100

75 100 100 80 90 50 80 95 90

For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 0 0 100 100 0 100 100 100

% % % % % % % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

2020

15 -

on creative and artistic artistic and on creative

Support focus focus Support products within market farmers Facilitate Kingborough Use Land Kingborough Review Strategy on public to information Provide Scheme Planning Kingborough continually to applications Assess levels service improve as Climate Planning Scheme Review changes data Change activities regulatory Council's Review for system compliance Establish permits planning information Council and update Review sheets

4.1.2.4 4.1.3.1 DEVELOPMENT SERVICES 20 Services Development 2.1.1.1 2.3.1.1 2.3.1.4 3.4.2.3 6.3.1.2 6.3.2.3 6.3.2.5

108 ANNUAL REPORT KINGBOROUGH COUNCIL

= On Target = Ongoing

with workplan with

partnership

being advanced by by advanced being

Key to Status Symbols: Status to Key = None = Ahead of Schedule

with in accordance undertaken Program schedule with in accordance undertaken Program workplan with in accordance undertaken Program workplan routinely and updated Undertaken initiatives Program developed being still Strategy accessed as provided Being Completed nearing update Plan River NW Bay completion partnership in undertaken Being manner prioritised in undertaken Being target on Progression with accordance in undertaken Being workplan routinely Undertaken with accordance in undertaken Being plan in undertaken Being

100 100 100 100 75 100 100 100 100 100 100 100 100 100 100

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

100 100 100 100 75 100 100 100 100 100 100 100 100 100 100 For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

% % % % % % % % % % % % % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

2020

-

wide response to to response wide - 15

plan

-

with stakeholders in regard to to regard in stakeholders with

Coordinate and implement and implement Coordinate program immunisation Work awareness health public program surveillance food Undertake Health Public implement and Develop Sub Emergency strategy change climate Implement studies case on based asset to linkage data change Climate planning management sites contaminated Council's Maintain register management catchment Implement plans sampling water recreational Undertake wastewater onsite Monitor systems management management implement & Prepare reserves coastal & bushland for plans values of awareness public Increase reserves in Council protected Weed Implement Kingborough Strategy Management reserves on Council weeds Manage state in Participate species invasive

ENVIRONMENTAL SERVICES 20 Services Environmental 1.3.1.1 1.3.1.2 1.3.3.2 1.6.1.3 1.6.2.1 2.1.1.5 2.3.1.6 3.1.1.1 3.1.1.2 3.1.1.3 3.1.2.1 3.1.2.2 3.1.3.1 3.1.3.2 3.1.3.3

ANNUAL REPORT KINGBOROUGH COUNCIL 109

= On Target = Ongoing

program

programs arise programs

Key to Status Symbols: Status to Key = None = Ahead of Schedule Being undertaken Being workplan with accordance in done Being being methodology Prioritisation developed and undertaken Being informally undertaken Being and prioritisation Valuation developed being routinely Occurring routinely Occurring undertaken Being workplan per as undertaken Being stage this at informal Largely routinely undertaken Being with accordance in undertaken Being workplan routinely undertaken Being completed Program of at sites a number Undertaken

100 100 100 100 100 75 100 100 100 100 75 100 100 100 100 100

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

100 100 100 100 100 75 100 100 100 100 75 100 100 100 100 100 For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

% % % % % % % % % % % % % % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

minimise potential potential minimise

kill hotspots on Council on Council hotspots kill

Facilitate Kingborough Cat Cat Kingborough Facilitate Program Management in engagement community Supportive issues coastal and marine require that areas coastal Identify rehabilitation initiate to Government State with Work actions recovery - road Audit roads climate manage to strategies Develop Council to risks change Program Estuary Derwent Support Huon & D'Entrecasteaux Support Collaboration regulatory on information Provide clearance vegetation requirements on information Preparation conservation environmental to practices Review impact environmental for groups care community local Support education environmental Coordinate programs plants native of use Promote Experience Antarctic Coordinate program promotional and sign Interpretive values natural depicting material

3.1.3.4 3.1.4.1 3.1.4.3 3.1.5.1 3.1.5.2 3.1.6.1 3.2.1.1 3.2.1.2 3.2.2.1 3.2.2.3 3.2.2.4 3.3.1.1 3.3.1.2 3.3.1.3 3.3.2.1 3.3.2.2

110 ANNUAL REPORT KINGBOROUGH COUNCIL

= On Target = Ongoing

Key to Status Symbols: Status to Key such as Whitewater Creek and and Creek Whitewater as such = None = Ahead of Schedule ost efforts diverted to flood recovery for for recovery flood to diverted ost efforts ontinue to provide advice to the the to advice provide to ontinue Undertaken in accordance with workplan with in accordance Undertaken manner structured a in Progressing manner structured in a undertaken Not arise opportunities as advanced Being strategically advanced Being informally Occurring this to needed attention Greater manner strategic a in Occurring and be completed to needs Strategy Council to presented Completed this on required emphasis Greater C as requests action and committee required M of reinstatement included but quarter this trails trail Nierinna

100 100 75 100 100 75 75 100 75 100 75 100 100

100 100 100 100 100 100 100 100 0 100 100 100 100

100 100 75 100 100 75 75 100 75 100 75 100 100 For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 100 100 100 100 100 100 100 0 100 100 100 100

% % % % % % % % % % % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

2020

15 -

of Climate Change Climate of opportunities for climate climate for opportunities

Increase public awareness in the care care the in awareness public Increase areas and coastal of bush land local and erosion coastal investigate Further sea level rise potential of awareness public Improve impacts of generation opportunities Support energy renewable efficiency energy of program Develop improvements strong incorporating of benefits Show sustainability environmental in participate to projects Delivery science' 'citizen and strategic progress to Opportunities coastal for reform legislative management Review and adaptation mitigation change Change Climate Kingborough Review Policy Adaptation environmentally internal Review practices sustainable Committee Advisory Access Support walking existing and maintain Upgrade trails

3.3.2.3 3.4.1.2 3.4.2.1 4.1.2.3 5.1.4.1 5.1.4.2 5.1.4.3 5.2.1.3 6.1.1.3 6.1.1.4 6.2.2.1 SERVICES ENGINEERING 1.1.4.3 1.4.2.2 Engineering 20 Services Engineering

ANNUAL REPORT KINGBOROUGH COUNCIL 111

d

= On Target = Ongoing

maintenance on on maintenance

Key to Status Symbols: Status to Key

= None = Ahead of Schedule

for roads designs on some of the the of some on designs roads for ontinue to transition to new AMS and AMS new to transition to ontinue works future various design to ontinue undertake to ontinue intersection Road Palmers pgraded Snug to Margate the on work ontinued footpaths of a number pgraded resented option of Snug play space to to space play Snug of option resented a on undertaken was ome work urther work required from Planning from required work urther P undertook consideration, for Council an works playground minor various Bay Blackmans the commenced upgrade playground C Works in reducing on work to continue Progress F C and and the Park Kingston in roads major 6 overall Designs underway. were CBD schedule of ahead months C was this system, drainage and road our in May event a storm by impinged heavily 2018 U S continued work and strategy stormwater flood Snug and Beach on Kingston studies C additional an achieved and path shared construction support to grant U municipality. the throughout

100 100 0 100 100 100 100 100 100

100 100 100 0 100 100 100 100 100

100 100 0 100 100 100 100 100 100 For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 0 100 100 0 100 100 0 100 100 100

% % % % % % % % % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

for additional bike lanes lanes bike additional for

standard road junctions road standard -

Identify opportunities for additional additional for opportunities Identify playgrounds children's Management Asset Long Term Review Plan base data management asset Manage Contributions Development Prepare Policy links road critical future Design drainage and road efficient Implement practices maintenance sub Identify arrangements maintenance Review Island Bruny roads State plans management stormwater Prepare Opportunities paths bike or pedestrian improve to Opportunities links and cycling

1.4.2.3 2.1.1.2 2.1.1.3 2.1.1.4 2.1.2.2 2.2.1.1 2.2.1.3 2.2.1.5 2.2.2.1 2.2.3.1 2.2.3.2

112 ANNUAL REPORT KINGBOROUGH COUNCIL

a

floor for for floor

= On Target = Ongoing

Key to Status Symbols: Status to Key = None = Ahead of Schedule use and sale. Continued stewardship stewardship Continued sale. and - use inimal work undertaken on this aspect, aspect, on this undertaken inimal work ontinued to have a good year at at year a good have to ontinued his sits with the State Government and Government State the with his sits ssues with contractor that were were that contractor with ssues M is undertake to intention the although Kingston and CBD on the study detailed quarters in upcoming Beach I for tender new and resolved eventually Veolia to awarded and recycling waste T them for a priority be to appear not does C of percentage substantial a with Barretta walking the from recovered items re collect, tech back paint with initiatives to hard of recycling and recycle tyre products of dispose with occurring been has liaison Ongoing DSG and Metro both completed the within identified sites Key Strategy Land Use provided been has support Ongoing prepared been not has prospectus A park) for Kingston (other than occurred has Kingborough of Promotion program marketing tourism the through

10 100 100 0 100 100 100 100 100 25 50

100 100 100 100 100 100 100 100 100 100 100

10 100 100 0 100 100 100 100 100 25 50 For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 100 100 100 100 100 100 100 100 100 100 100

% % % % % % % % % % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

for

2020 -

Review parking requirements Kingston Kingston requirements parking Review Snug & Margate Beach, halls, toilets, for strategies Prepare pavilions sporting and playgrounds entrances all town Improve services collection kerbside Manage levy waste of introduction Facilitate recovery resource Increase Waste Encourage Kingborough Services bus improved for Tas Metro with Liaise services significant have that site Identify potential development Community Kingborough Support Centre Enterprise prospectus investment Prepare Kingborough promote to opportunities Investigate Kingborough

2.2.4.2 2.2.6.2 2.3.2.3 3.2.3.1 3.2.3.4 3.2.3.5 3.2.3.6 EXECUTIVE SERVICES 20 15 Services Executive 2.2.5.1 4.1.1.2 4.1.2.1 4.1.2.2 4.2.1.3

ANNUAL REPORT KINGBOROUGH COUNCIL 113

basis

= On Target = Ongoing Community Community

held with Huon Valley Council Valley Huon with held task, meetings regularly

Key to Status Symbols: Status to Key s = None = Ahead of Schedule Good progress has been made as part of of part as made been has progress Good arrangements ferry Bruny new the Kingston the of implementation Ongoing project park with made progress Good construction Hub of implementation ongoing the of Part project Park Kingston the of review ongoing the of Part scheme planning an ongoing on provided Assistance Say Your of out roll commence to About Platform Engagement Community Ongoing attended task Ongoing Meeting Council following Communicated alliance a strategic pursue to resolution Glenorchy and Clarence Hobart, with Councils task Ongoing

100 100 100 100 100 100 100 100 100 100 100 100 100

100 100 100 100 100 100 100 100 100 100 100 100 0

100 100 100 100 100 100 100 100 100 100 100 100 For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 100 100 100 100 100 100 100 100 100 100 100 0

% % % % % % % % % % % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly

suburb and town town and suburb

Liaise with Government to improve ferry ferry improve to Government with Liaise infrastructure terminal essential of construction Coordinate School High former within infrastructure Site Hub Community the of Construction areas space open and public redevelopment on information Provide site School High former of further for opportunities Ensure within development centres businesses and investors with Liaise opportunities development regarding community local of program Implement consultation and LGAT STCA in participate Actively communicate and shifting' 'cost Identify publicly opportunities sharing resource Explore on position Council's outline Publicly amalgamations lobbying of list priority Develop and General Mayor for strategies implement to Manager services NBN improved for Advocate Kingborough within

4.2.2.3 4.3.2.1 4.3.2.2 4.3.2.3 4.3.3.1 4.3.3.2 5.1.3.1 5.2.1.1 5.2.1.2 5.2.2.1 5.2.2.2 5.2.3.1 5.2.3.2

114 ANNUAL REPORT KINGBOROUGH COUNCIL

= On Target = Ongoing

Key to Status Symbols: Status to Key = None = Ahead of Schedule

The strategic delivery plan and other other and plan delivery strategic The being are plans operational related production the with together maintained Report. Annual and Plan Annual the of thorough a year the of end the Towards program a and all policies of review up to all are they ensure to implemented date. been have recommendations These to in regard particularly implemented, and communication internal improved delivery. service of review ongoing an on provided is training This arise opportunities specific as and basis training). and conferences LGAT (e.g.

100 100 100 100

100 100 100 100

100 100 100 100 For the quarter ending 30/06/2018

Kingborough Council Kingborough 100 100 100 100

% % % %

Quarterly Summary Action Report Action Summary Quarterly

Quarterly Quarterly Quarterly Quarterly

Develop and maintain strategic and and strategic maintain and Develop processes planning operational policies Maintain staff of 2016 outcomes Support survey engagement elected to support and training Provide members

6.1.1.1 6.1.3.1 6.2.2.3 6.3.3.1

ANNUAL REPORT KINGBOROUGH COUNCIL 115 Kingborough Council ANNUAL REPORT

Kingborough Council 15 Channel Highway KINGSTON TAS 7050

Phone: (03) 6211 8200 2017 2018 Web: www.kingborough.tas.gov.au