Queensland local government comparative information 2005/06 Disclaimer and Copyright
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Disclaimer and Copyright 1 ©Queensland local government comparative information 2005/06 Contents Financial assistance grants Financial assistance grants – GPG & IRG 62 Contents Arrears of rates and charges Disclaimer and copyright 1 Arrears introduction 66 Contents 2 Arrears of rates and charges 67 Introduction 4 General rate Comparative information – financial 2005-06 general rate 70 Financial information – part 1 2006-07 general rate 98 Financial PIs (1) introduction 6 Separate and special rates and charges Financial PIs (1) 8 Separate and special rates and charges 125 Financial information – part 2 Pensioner remissions Financial PIs (2) introduction 12 Pensioner remissions 134 Financial PIs (2) 14 Rateable land Financial information – debt ratios Value of rateable land 138 Debt ratios introduction 22 Rateable properties Debt ratios 24 Number of rateable properties 142 Residential rating Water connections Residential rating introduction 28 Number of water connections 146 2005-06 residential rating 30 Sewerage connections 2006-07 residential rating 38 Number of sewerage connections 150 Revenue information – general, special, and separate rates and charges Water and sewerage pricing information Revenue 1 – general, special, and separate rates and charges 49 2005-06 water charges 154 Revenue information – utility rates and charges 2006-07 water charges 166 Revenue 2 – utility rates and charges 53 Trade waste charges information83 Revenue information – total rates, charges and other revenues Revenue 3 – introduction 58 Revenue 3 – total rates, charges and other revenues 59
Contents 2 ©Queensland local government comparative information 2005/06 Comparative information – functional Water services – effectiveness Personnel – part 1 Water introduction (3) 260 Personnel introduction (1) 191 Water PIs (effectiveness) 261 Personnel PIs (1) 192 Sewerage services – effi ciency Personnel – part 2 Sewerage introduction (1) 266 Personnel introduction (2) 197 Sewerage PIs (effi ciency) 268 Personnel PIs (2) 199 Sewerage services – effectiveness Australian Local Government Association Sewerage introduction (2) 272 Road Lengths 203 Sewerage PIs (effectiveness) 274 Sealed local roads 208 Waste management Unsealed local roads 213 Waste introduction 278 Bridges & major culverts 218 Waste PIs 280 Local Roads Financial Data 223 Parks and gardens (including climatic data) Road maintenance – efficiency Parks introduction 285 Roads introduction (1) 228 Parks and climate PIs 286 Roads PIs (efficiency) 229 Contextual information Road maintenance – effectiveness Area, population, growth and population density Roads introduction (2) 233 Population 291 Roads PIs (effectiveness) 234 Terrain and soil types Community service obligations Terrain and soil types introduction 297 CSOs and cross-subsidies 239 Terrain and soil types 299 Water services – part 1 Glossary of terms Water introduction (1) 245 Glossary 303 Water PIs (1) 247 Appendix A – Queensland local government areas map 307 Water services – part 2 Appendix B – Australian Classification of Local Government 308 Water introduction (2) 253 Water PIs (2) 255
Contents 3 ©Queensland local government comparative information 2005/06 Introduction
©Queensland local government comparative information 2005/06 Introduction
Background
The Queensland Local Government Comparative Information 2005/06 By monitoring their performance over time and making comparisons with provides the most comprehensive collection of performance information other councils, it is hoped local governments will be encouraged to take available for Queensland local government. the initiative and use the comparative performance information to drive improvement throughout their organisation. The Report is not designed as a ‘ranking table’, but rather as a performance assessment tool to assist local governments in the Performance indicators evaluation of their performance through comparisons with each other. The Report provides a suite of efficiency, effectiveness and quality of The aim of this Report is to enable each local government to assess, at a service indicators which cover the following key functional and financial broad level, its performance for each activity against the performance of areas of local government: the same activity of another local government, and for local governments to use this assessment of performance to initiate improvement processes · financial operations, through benchmarking with other local governments. · personnel, · road maintenance, Benefits · water services, · sewerage services, The annual publication of performance indicators provides valuable · waste management, information on the performance of local governments to both councils · library services, and and the communities they serve. · parks and gardens.
For councils, it provides information on where improvements may be Additional financial information, including residential rates and charges, possible and also helps identify possible benchmarking partners. rate revenue and rate arrears for each Council, is also provided.
For the community, it provides greater accountability and information on N.B. 2005/06 library services data was unavailable at time of production. which to judge a council’s performance.
Introduction 4 ©Queensland local government comparative information 2005/06 Comparability and data interpretation
The Department is focussed on ensuring the published performance In addition, the differences between local governments throughout the indicators are appropriate, practical and meaningful for all local State have been taken into account by grouping the Councils according governments. It is recognised that any comparative performance to the Australian Classification of Local Government (ACLG). Appendix measurement system needs to take into account the diversity of local B details the methodology used in determining a local government’s governments to limit the difficulties that will be encountered in the classification under the ACLG. comparison of local government services across Queensland. It should be noted, the published performance indicators do not At the same time, the users of the published performance information necessarily provide a definitive statement of a local government’s service should exercise care when making comparisons. The performance performance. Rather, the indicators should prompt a particular local indicators contained in this publication should not be looked at in government to review the circumstances that cause it to compare less isolation. Although the performance indicators highlight differences favourably to another local government. between councils’ service provision, they do not explain why those differences may have occurred. Users should consider the factors that In other words, the value of performance measurement does not come may influence the performance of a local government when interpreting from this comparative report alone. Performance improvement will only the comparative performance information. occur if local governments analyse the results of the performance comparisons and implement strategies that will lead to improvements in These influencing factors may be outside of council control, such as the service delivery. climate or terrain of the area, or under Council control, such as council policies and budget allocations. Details of the types of factors that could affect the calculation of each of the performance indicators are provided at the beginning of each section in this report.
Contextual information for each local government, such as elected member numbers, financial assistance grants received, population, population density, population growth, climate, terrain and soil types, is also provided. This data provides a context for the performance information collected and will assist in the comparisons of councils across Queensland.
Introduction 5 ©Queensland local government comparative information 2005/06 Comparative information – financial
©Queensland local government comparative information 2005/06 Financial information – part 1
©Queensland local government comparative information 2005/06 Financial information
PI F1 Revenue ratio PI F2 Operating efficiency ratio
Objective: The revenue ratio shows the percentage of a Council’s Objective: The operating efficiency ratio shows the ratio of a total operating income (excluding items like capital Council's total operating income to its total operating grants) that is derived from rates and charges. expenditure.
Formula: Net rates and utilities charges income Formula: Total operating income Total operating income Total operating expenses
This demonstrates a Council’s reliance on rate and This demonstrates a Council's ability to fund its Explanatory charges revenue compared with other sources of Explanatory operations. Information: revenue such as government grants and subsidies or Information: private works. Ideally the ratio should be ~ 1.0.
For Councils with a large area and a small population, this percentage can be quite small as these Councils generally receive relatively high levels of grants and subsidies.
For urban Councils, this percentage can be much higher.
Note: It should be noted that as Councils operate under Note: It should be noted that as Councils operate under varying financial management practices and provide a varying financial management practices and provide a varying mix of services, it may not be appropriate to varying mix of services, it may not be appropriate to directly compare one Council’s financial ratios with directly compare one Council’s financial ratios with another’s, unless the underlying factors are studied. another’s, unless the underlying factors are studied.
For more information on the finances of a particular For more information on the finances of a particular Council, refer to the financial statements included in the Council, refer to the financial statements included in the Annual Report for that Council. Each Council is Annual Report for that Council. Each Council is required to have its Annual Report open to inspection required to have its Annual Report open to inspection and to sell copies to any member of the public. and to sell copies to any member of the public.
Financial PIs (1) introduction 6 ©Queensland local government comparative information 2005/06 Financial Information
PI F3 Working capital ratio
Objective: The working capital ratio shows the ratio of a Council’s current assets (items like cash and inventory) to its current liabilities (such as creditors).
Formula: Current assets - constrained works reserve - unspent loan monies drawn down Current liabilities
Explanatory The working capital ratio provides an indication of a Information: Council’s ability to meet current commitments.
A high ratio may indicate a Council has greater flexibility to meet unexpected contingencies.
Note: It should be noted that as Councils operate under varying financial management practices and provide a varying mix of services, it may not be appropriate to directly compare one Council’s financial ratios with another’s, unless the underlying factors are studied.
For more information on the finances of a particular Council, refer to the financial statements included in the Annual Report for that Council. Each Council is required to have its Annual Report open to inspection and to sell copies to any member of the public.
Financial PIs (1) introduction 7 ©Queensland local government comparative information 2005/06 Revenue ratio Operating efficiency Working capital ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG /
Capital City (UCC) Brisbane City Council 67.6% 84.0% 70.3% 70.2% 70.0% 0.95 0.91 0.74 0.66 0.94 1.21 1.28
Urban Developed Very Large (UDV) Logan City Council 75.0% 76.2% 77.1% 75.1% 71.8% 0.95 1.00 1.65 2.11 2.31 2.51 2.59
Urban Developed Medium (UDM) Redcliffe City Council 79.9% 79.8% 71.3% 70.4% 79.9% 1.05 1.07 3.82 3.58 2.84 3.05 2.70
Urban Regional Very Large (URV) Gold Coast City Council 79.6% 78.7% 76.2% 76.5% 77.1% 0.89 1.08 1.21 1.61 1.41 1.65 1.44 Ipswich City Council 70.9% 70.0% 72.7% 77.2% 84.1% 0.96 0.96 4.59 4.52 5.36 5.13 4.40 Maroochy Shire Council 67.1% 68.9% 68.3% 65.2% 72.0% 1.01 1.17 1.97 2.66 2.01 1.67 1.02 Pine Rivers Shire Council 71.5% 70.8% 68.4% 68.6% 68.6% 0.96 1.12 0.80 1.39 1.44 1.50 1.45 Redland Shire Council 76.8% 68.0% 68.2% 68.5% 74.3% 0.90 1.02 1.56 1.89 1.57 1.43 1.18 Toowoomba City Council 75.2% 76.6% 76.3% 76.9% 73.5% 1.01 1.06 2.95 2.89 2.66 2.43 1.70
Urban Regional Large (URL) Caboolture Shire Council 72.8% 72.2% 73.0% 74.3% 75.3% 0.91 0.97 4.60 4.73 5.15 5.37 3.91 Cairns City Council 68.5% 75.4% 75.7% 70.6% ! 76.9% 1.01 1.10 1.73 -28.19 1.08 1.34 1.18 Caloundra City Council 73.1% 72.7% 71.9% 74.3% 79.5% 0.87 1.02 2.74 3.15 3.70 2.18 1.20 Townsville City Council 69.8% 64.8% 63.7% 64.4% 65.7% 0.97 0.84 2.02 2.14 1.82 2.15 0.51
Urban Regional Medium (URM) Bundaberg City Council 73.0% 75.0% 75.4% 75.8% 77.6% 0.97 1.00 3.87 3.93 2.71 2.65 2.38 Noosa Shire Council 68.8% 71.9% 71.1% 70.3% 72.1% 0.98 1.05 5.61 3.92 2.43 1.31 2.72 Rockhampton City Council 64.5% 71.2% 71.5% 66.7% 70.7% 1.02 1.07 3.08 3.32 3.78 2.80 2.83
Urban Regional Small (URS) Charters Towers City Council 63.0% 64.5% 55.9% 49.7% 82.6% 0.95 0.86 17.38 13.20 7.04 5.11 7.27 Dalby Town Council 64.8% 64.1% 65.3% NS NS 0.95 1.01 3.01 3.35 1.15 NS NS Gladstone City Council 78.3% 70.8% 68.3% 73.8% 82.5% 1.04 1.27 3.19 2.57 1.81 1.43 1.02 Goondiwindi Town Council 65.6% 66.2% 66.9% 72.3% 71.7% 1.00 1.09 -33.33 -40.18 -36.03 -36.15 4.01 Roma Town Council 49.9% 53.8% 49.5% 50.3% 51.9% 0.99 1.02 1.70 2.50 2.28 1.13 0.74
Urban Fringe Large (UFL) Mackay City Council 76.0% 77.5% 76.5% 70.5% 76.6% 1.01 1.11 4.63 5.24 5.05 4.99 3.82
Financial PIs (1) 8 ©Queensland local government comparative information 2005/06 Revenue ratio Operating efficiency Working capital ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG /
Urban Fringe Medium (UFM) Beaudesert Shire Council 74.4% 70.3% 70.0% 70.8% 72.0% 0.81 0.89 2.20 4.80 4.72 4.42 4.20 Cooloola Shire Council 66.4% 63.4% 65.0% 65.1% 65.1% 1.12 1.14 4.93 4.68 3.95 4.06 3.81 Hervey Bay City Council 70.8% 71.2% 69.1% 70.5% 73.8% 1.01 1.02 1.08 1.44 2.21 2.17 0.63 Thuringowa City Council 57.5% 63.1% 65.1% 68.4% 71.8% 1.12 1.03 5.44 5.78 5.51 4.45 1.15
Urban Fringe Small (UFS) Aurukun Shire Council * NS NA NS 2.9% NS NS NA NS NA NS 4.83 NS Burnett Shire Council 71.3% 74.3% 72.7% 73.2% 75.8% 1.00 1.16 2.38 3.98 2.45 2.26 1.70 Livingstone Shire Council 65.1% 61.1% 62.0% 68.3% 70.3% 0.84 0.89 4.56 2.89 4.30 3.59 3.09 Maryborough City Council 77.2% 77.9% 76.5% 76.5% 74.8% 0.91 1.00 1.79 1.04 1.12 1.07 0.56 Mornington Shire Council * NS NA NS 5.0% NS NS NA NS NA NS 2.52 NS Mount Isa City Council 60.8% 64.6% 66.1% 60.3% 62.6% 1.09 1.06 3.05 2.76 1.56 1.56 1.49 Warwick Shire Council 57.9% 54.4% 53.9% 47.9% 49.7% 0.96 0.96 3.14 2.85 2.00 0.92 4.15
Rural Agricultural Very Large (RAV) Atherton Shire Council 62.4% 66.7% 70.3% 70.0% 60.0% 1.15 1.08 2.78 3.98 3.00 2.68 1.74 Banana Shire Council 42.7% 44.2% 42.2% 47.1% 44.7% 0.92 0.89 2.98 4.33 3.14 2.34 2.15 Belyando Shire Council 47.1% 48.1% 54.6% 58.3% 57.5% 1.08 1.03 13.13 6.27 8.24 8.57 8.37 Bowen Shire Council 61.0% 67.7% 59.4% 56.6% 54.0% 1.01 1.07 2.90 1.85 1.59 1.47 0.99 Burdekin Shire Council 73.3% 77.9% 79.5% 78.1% 75.4% 1.08 1.15 3.96 3.80 3.66 3.24 2.80 Calliope Shire Council 53.7% 52.4% 53.8% 52.6% 53.9% 1.02 1.11 7.74 10.58 3.76 8.33 9.78 Cardwell Shire Council 74.0% 75.9% 79.9% 80.7% 80.4% 1.01 1.37 1.74 2.20 1.45 1.52 1.34 Crow's Nest Shire Council 38.9% 35.4% 35.5% 35.3% NS 1.02 0.90 3.82 3.71 2.78 2.61 NS Douglas Shire Council 66.8% 62.8% 60.5% 62.0% 64.5% 1.02 1.00 3.06 2.42 1.95 2.12 1.32 Emerald Shire Council 52.3% 54.6% 53.9% 58.5% 60.1% 0.92 1.11 4.71 7.20 8.03 8.17 6.77 Esk Shire Council 56.3% 57.9% 60.4% 62.9% 64.4% 1.03 1.06 4.45 4.36 3.63 3.26 3.62 Fitzroy Shire Council 62.4% 62.3% 54.3% 59.1% 67.2% 0.89 0.82 2.84 2.36 2.24 2.65 1.49 Gatton Shire Council 52.3% 60.6% 60.6% 55.6% 66.1% 1.05 1.06 6.52 4.42 4.42 3.63 2.17 Hinchinbrook Shire Council 75.2% 72.6% 74.4% 66.8% 63.8% 0.98 0.95 5.38 5.47 5.66 4.46 3.32 Johnstone Shire Council 42.3% 75.4% 72.6% 73.2% 70.9% 1.14 1.03 1.63 0.92 0.81 1.36 1.02 Jondaryan Shire Council 72.5% 66.4% 61.3% 67.3% 70.0% 0.88 1.03 2.25 2.63 2.60 4.80 1.72 Kingaroy Shire Council 59.2% 60.2% 55.4% 58.3% 58.2% 1.00 1.15 1.59 1.39 1.37 1.22 1.09 Laidley Shire Council 60.2% NA 70.8% 70.8% NS 0.90 NA 1.40 NA 0.92 1.08 NS Mareeba Shire Council 51.7% 53.1% 53.7% 50.3% 46.1% 1.10 1.14 5.14 3.85 3.15 3.12 2.32 Stanthorpe Shire Council 52.4% 46.0% 45.6% 53.3% 63.1% 1.04 1.10 14.08 13.32 6.49 6.72 7.70 Whitsunday Shire Council 66.6% 64.6% 65.3% 58.4% 69.2% 0.89 1.15 1.51 1.45 1.90 2.20 2.32
Financial PIs (1) 9 ©Queensland local government comparative information 2005/06 Revenue ratio Operating efficiency Working capital ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG /
Rural Agricultural Large (RAL) Balonne Shire Council 43.6% 40.3% 50.7% 70.4% 70.1% 0.86 0.78 6.07 3.89 3.57 4.22 2.41 Boonah Shire Council 50.5% 50.2% 44.3% 42.6% 49.6% 0.89 0.94 1.49 1.67 2.36 3.11 1.76 Broadsound Shire Council 61.9% 58.9% 57.2% 51.0% 60.3% 0.95 0.81 6.99 13.25 13.87 11.30 10.29 Cambooya Shire Council 33.6% 27.9% 31.6% 41.9% 45.3% 0.87 1.00 3.38 3.97 3.85 4.51 2.60 Chinchilla Shire Council 19.1% 14.3% 22.8% 56.9% 46.0% 0.95 1.01 14.07 14.48 11.66 4.95 2.04 Duaringa Shire Council 66.0% 64.5% 60.1% 55.4% 62.3% 0.94 1.04 2.46 4.82 2.95 3.20 3.70 Eacham Shire Council 50.5% 60.6% 58.9% 58.1% 54.0% 0.98 1.08 3.04 2.33 1.75 1.39 0.78 Herberton Shire Council 30.4% 39.2% 41.2% 37.7% 28.6% 1.01 1.06 10.91 19.50 13.63 10.45 9.70 Isis Shire Council 43.3% 52.4% 51.1% 51.3% 51.5% 0.84 0.93 1.36 -1.24 0.99 2.08 2.19 Mirani Shire Council 51.6% 55.3% 57.9% 54.1% 47.8% 1.02 1.00 3.96 4.36 3.95 1.99 1.94 Nanango Shire Council 51.7% 47.2% 44.4% 44.0% 44.5% 0.94 0.87 6.99 6.00 5.42 3.34 7.57 Rosalie Shire Council 42.0% 42.5% 39.4% 43.1% 45.3% 0.75 0.84 1.96 3.32 3.41 3.73 2.82 Sarina Shire Council 70.1% 70.4% NS NS NS 1.02 1.04 2.18 2.04 NS NS NS Wambo Shire Council 26.5% 29.5% 33.1% 36.7% 52.2% 1.05 0.99 8.63 7.84 5.28 8.48 6.86
Rural Agricultural Medium (RAM) Bauhinia Shire Council NS 28.3% 33.1% 28.2% 48.0% NS 0.85 NS 2.93 2.26 2.92 3.79 Clifton Shire Council 31.0% 33.5% 35.5% 31.0% 33.0% 1.10 1.09 14.43 18.95 11.22 11.99 12.76 Cloncurry Shire Council NS 61.2% NS NS 34.0% NS 1.11 NS 0.61 NS NS 0.57 Cook Shire Council 28.3% 25.3% 31.7% 27.5% 35.3% 0.90 1.32 6.21 4.95 4.15 3.43 2.65 Dalrymple Shire Council 21.9% 22.3% 19.7% 20.3% 16.2% 1.10 1.07 5.16 2.89 2.62 1.78 2.14 Gayndah Shire Council 30.1% 38.7% 35.6% 39.7% 30.7% 1.24 0.81 4.69 2.13 2.37 2.25 1.88 Inglewood Shire Council 26.4% 26.1% 29.1% 27.9% 22.1% 0.84 0.92 5.98 7.25 6.10 7.27 5.08 Kilcoy Shire Council 49.7% 45.0% 40.3% 44.7% 44.0% 0.93 1.27 3.52 2.67 2.67 2.77 2.31 Kilkivan Shire Council NS 32.1% 32.4% 31.5% 16.4% NS 0.94 NS 3.77 2.11 2.90 2.21 Kolan Shire Council 41.4% 40.6% 40.8% 38.2% 39.6% 0.81 0.81 2.28 2.58 1.65 2.10 2.53 Millmerran Shire Council 34.8% 34.7% 39.3% 34.1% 42.5% 0.92 0.86 3.29 3.63 2.72 3.13 3.51 Miriam Vale Shire Council 52.7% 50.5% 45.4% 47.1% 51.0% 1.02 1.12 5.84 4.80 4.96 5.33 3.77 Monto Shire Council 28.2% 29.4% 25.2% 25.8% 25.4% 1.10 0.93 6.00 6.39 7.46 5.77 5.95 Mount Morgan Shire Council NS NA NS 46.8% 37.9% NS NA NS NA NS 1.13 1.01 Mundubbera Shire Council 32.5% 34.3% NS NS NS 1.01 729.91 2.54 2.30 NS NS NS Murgon Shire Council 34.5% 33.8% 40.3% 44.6% 44.3% 0.79 0.86 0.74 1.36 1.38 1.91 1.26 Murilla Shire Council 25.5% 21.1% 30.4% 29.6% 32.1% 0.95 0.94 5.99 5.14 5.24 6.19 6.50 Nebo Shire Council 66.3% 55.0% 54.9% 52.5% 50.5% 1.21 0.86 9.09 5.60 6.47 9.06 6.17 Peak Downs Shire Council NS 45.0% 44.5% 45.6% 42.3% NS 1.22 NS 10.58 9.43 10.00 10.34 Pittsworth Shire Council 58.1% 59.9% 53.8% 57.2% 64.7% 0.76 0.77 5.81 8.41 9.97 5.46 5.22 Tara Shire Council 21.2% 16.1% 16.3% 17.7% 17.0% 0.93 0.78 12.56 8.72 10.51 17.10 12.47 Taroom Shire Council 32.9% 30.4% 28.8% NS 24.5% 0.69 0.61 5.30 7.56 7.67 NS 9.78 Tiaro Shire Council 55.1% 51.8% 47.5% 46.8% 48.2% 1.07 0.77 4.87 8.90 3.29 2.38 1.87 Waggamba Shire Council 30.1% 30.3% 42.5% 35.9% 35.8% 1.17 1.26 8.18 5.84 2.91 4.38 4.13 Wondai Shire Council 31.0% 26.9% 24.1% 24.1% 27.6% 0.96 1.04 3.35 3.08 2.21 1.08 0.99 Woocoo Shire Council 27.5% 27.2% 28.7% 25.4% 24.4% 0.84 0.93 3.84 7.74 9.07 6.20 4.92
Financial PIs (1) 10 ©Queensland local government comparative information 2005/06 Revenue ratio Operating efficiency Working capital ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG /
Rural Agricultural Small (RAS) Bendemere Shire Council 14.2% 13.5% 13.2% 14.2% 15.2% 1.05 1.29 35.48 27.91 41.88 23.42 20.77 Biggenden Shire Council 25.6% 21.1% 21.3% 18.7% NS 1.05 1.15 9.90 21.50 20.43 20.28 NS Booringa Shire Council 21.9% 24.6% 22.7% 25.0% 43.4% 0.91 0.82 4.82 3.08 3.09 2.67 2.53 Bungil Shire Council 19.5% 29.4% 25.9% 23.4% 27.6% 1.18 1.01 7.97 9.99 5.30 8.73 4.55 Eidsvold Shire Council 12.3% 16.6% 15.2% 16.6% 19.0% 0.97 0.72 3.54 2.03 2.08 2.04 1.52 Perry Shire Council 12.1% 9.8% 10.7% 11.2% 12.6% 0.93 1.05 -0.45 17.04 16.31 9.66 20.52 Warroo Shire Council 22.5% 23.7% 23.2% 19.2% 48.8% 1.11 0.94 6.88 5.72 5.44 4.91 5.36
Rural Remote Large (RTL) Longreach Shire Council 24.4% 26.4% 28.3% 29.1% 26.0% 1.00 1.06 6.26 3.56 2.49 6.43 5.78 Murweh Shire Council 32.5% 31.2% 35.3% 36.5% 30.6% 0.86 0.93 2.08 1.50 1.85 2.27 3.68 Torres Shire Council 34.8% 33.2% 33.1% 33.9% 34.9% 0.93 0.96 5.10 5.00 -47.86 -41.67 1.78
Rural Remote Medium (RTM) Barcaldine Shire Council 27.1% 21.6% 22.7% 22.5% 20.1% 1.04 1.10 3.25 4.00 1.87 1.82 1.62 Blackall Shire Council 21.1% 29.7% 24.7% 20.0% 20.4% 1.07 0.91 2.64 2.27 1.99 3.18 1.90 Carpentaria Shire Council 16.5% 10.9% 13.0% 14.1% 16.5% 0.83 0.97 3.56 5.16 6.09 6.77 2.91 Etheridge Shire Council 17.0% 12.5% NS NS 10.8% 0.84 1.12 8.43 7.62 NS NS 10.51 Flinders Shire Council 15.6% 20.1% 17.0% 16.7% 16.6% 1.07 1.09 4.75 2.92 1.53 1.28 0.87 Jericho Shire Council 20.6% 16.8% 19.0% NS 20.1% 1.16 1.17 11.17 7.56 5.84 NS 3.85 McKinlay Shire Council 14.6% 17.6% 19.8% 23.1% 17.3% 1.12 0.94 4.95 4.73 2.07 1.80 2.15 Paroo Shire Council 22.8% 15.5% 27.5% 22.0% 22.5% 0.90 0.91 4.08 2.99 2.63 2.69 1.96 Quilpie Shire Council 19.5% NA NS 21.1% NS 1.05 NA 4.02 NA NS 7.02 NS Richmond Shire Council 13.4% 10.8% NS 10.9% 9.7% 0.95 1.13 4.49 3.71 NS 3.72 5.98 Winton Shire Council 22.4% 20.1% 18.6% NS NS 1.14 0.91 5.73 -24.17 -28.92 NS NS
Rural Remote Small (RTS) Aramac Shire Council NS NA 15.4% 15.6% 9.3% NS NA NS NA 10.71 7.52 18.55 Barcoo Shire Council 5.9% 6.4% 5.2% NS 4.8% 0.93 0.99 1.76 3.86 1.95 NS 5.24 Boulia Shire Council 7.9% 6.7% 7.2% 8.5% 6.0% 0.90 0.81 6.11 3.68 3.37 8.05 2.90 Bulloo Shire Council 21.8% 23.3% 25.6% NS 23.5% 1.01 1.00 5.44 4.72 2.88 NS 6.14 Burke Shire Council 19.3% 16.6% 18.3% 14.6% 17.4% 1.23 1.20 12.88 23.48 10.99 6.33 8.27 Tambo Shire Council 15.3% 15.8% 15.1% 17.6% 15.9% 0.93 1.00 2.77 3.59 2.68 2.58 1.68
Rural Remote Extra Small (RTX) Croydon Shire Council 7.5% 5.9% 6.7% 6.8% 6.9% 0.96 0.86 7.04 4.81 4.31 3.84 2.98 Diamantina Shire Council NS NA 4.9% 5.7% 5.0% NS NA NS NA 6.53 11.52 4.12 Ilfracombe Shire Council NS 13.9% 14.2% 12.7% 17.1% NS 0.84 NS 1.31 2.26 3.46 2.94 Isisford Shire Council 9.5% 10.3% 13.2% 9.5% 12.6% 1.11 1.16 16.74 18.01 17.18 13.77 9.54
/ Ratio for 2003/04 may be slightly distorted due to variance from previous year's definition for net rate revenue ! Decline in revenue from previous years due to the inclusion of Dividend Income in Operating Income in 2002/03. Aurukun and Mornington do not have any rateable properties. As such, community levies are charged instead of rates. NA Not available/applicable. NS Not supplied.
Financial PIs (1) 11 ©Queensland local government comparative information 2005/06 Financial information – part 2
©Queensland local government comparative information 2005/06 Financial information
PI F4 Rates arrears ratio PI F5 Capital expenditure ratio
Objective: The rates arrears ratio shows the percentage of rates Objective: This is the ratio of capital expenditure for the year to outstanding and consequently the effectiveness of a depreciation expense for the year and is designed to Council’s collection of rates and charges. indicate the extent to which Council is replacing or adding to its capital assets.
Formula: Total Arrears Formula: Property, plant and equipment additions + closing Net rates and utilities charges income capital works in progress - opening capital works in progress Depreciation and amortisation expense
Explanatory Higher levels of rate arrears may be the result of many Explanatory Depreciation is a measure of the rate of depletion of Information: factors, including financial hardship in the area or policy Information: capital assets. A ratio of around 1 indicates towards ratepayers experiencing financial problems. expenditure on capital assets matches the consumption of assets.
Note: It should be noted that as Councils operate under Note: It should be noted that as Councils operate under varying financial management practices and provide a varying financial management practices and provide a varying mix of services, it may not be appropriate to varying mix of services, it may not be appropriate to directly compare one Council’s financial ratios with directly compare one Council’s financial ratios with another’s, unless the underlying factors are studied. another’s, unless the underlying factors are studied.
For more information on the finances of a particular For more information on the finances of a particular Council, refer to the financial statements included in the Council, refer to the financial statements included in the Annual Report for that Council. Each Council is Annual Report for that Council. Each Council is required to have its Annual Report open to inspection required to have its Annual Report open to inspection and to sell copies to any member of the public. and to sell copies to any member of the public.
Financial PIs (2) introduction 12 ©Queensland local government comparative information 2005/06 Financial Information
PI F6 Unfunded depreciation ratio PI F7 Change in community equity ratio
Objective: This is the percentage of a Council’s annual Objective: This ratio indicates the percentage growth or decline in depreciation expense Not funded from current revenue. a Council’s net wealth over the financial year.
Formula: Unfunded depreciation Formula: Closing total community equity - opening total Depreciation and amortisation expense community equity Opening total community equity
Explanatory The ‘funding’ of depreciation creates a pool of cash Explanatory Normally a Council would expect a small growth in Information: available for spending on loan redemption, asset Information: community equity for the year. However, since 1998/99 purchase and replacement. Councils will normally fully financial year Councils have recognised assets which fund depreciation. Anything less would be did not previously appear in their accounts and this has unsustainable in the long-term and would be reflected resulted in artificially high figures appearing for some by a high percentage for this indicator. Councils in the year these assets were recognised.
In the short-term, the need to unfund depreciation may arise for numerous reasons, such as the newness of assets, their method of financing or the size of Council’s replacement reserves.
In particular, unfunded depreciation may be due to the fact that many Councils have only recently accounted for all their assets and so estimates of useful life of these assets used in calculating the depreciation are not yet easily determined and may be unduly pessimistic.
Note: It should be noted that as Councils operate under Note: It should be noted that as Councils operate under varying financial management practices and provide a varying financial management practices and provide a varying mix of services, it may not be appropriate to varying mix of services, it may not be appropriate to directly compare one Council’s financial ratios with directly compare one Council’s financial ratios with another’s, unless the underlying factors are studied. another’s, unless the underlying factors are studied.
For more information on the finances of a particular For more information on the finances of a particular Council, refer to the financial statements included in the Council, refer to the financial statements included in the Annual Report for that Council. Each Council is Annual Report for that Council. Each Council is required to have its Annual Report open to inspection required to have its Annual Report open to inspection and to sell copies to any member of the public. and to sell copies to any member of the public.
Financial PIs (2) introduction 13 ©Queensland local government comparative information 2005/06 Rates arrears ratio Capital expenditure ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG
Capital City (UCC) Brisbane City Council NS 2.6% 3.2% 3.0% 4.0% 1.52 2.03 NA 1.20 1.19
Urban Developed Very Large (UDV) Logan City Council 2.5% -1.7% 12.4% 15.3% 5.8% 0.91 1.92 NA 1.44 1.22
Urban Developed Medium (UDM) Redcliffe City Council 1.0% 0.8% 0.8% 1.7% 2.0% 1.21 1.15 NA 0.83 1.52
Urban Regional Very Large (URV) Gold Coast City Council 6.0% -7.2% 9.2% 8.3% 10.2% 4.33 3.58 NA 2.33 1.21 Ipswich City Council 3.1% 2.7% 3.0% 4.0% 4.5% 3.01 3.01 NA 1.76 1.69 Maroochy Shire Council 3.5% 3.1% 2.8% 4.0% 5.8% 34.88 2.05 NA 1.28 NA Pine Rivers Shire Council 0.1% 7.3% 2.9% 4.7% 5.1% 1.55 0.34 NA 0.29 2.67 Redland Shire Council 6.4% 7.7% 7.8% 4.9% 12.1% 1.00 1.74 NA -0.22 2.41 Toowoomba City Council 1.5% 1.4% 1.8% 1.2% 1.2% 2.25 1.46 NA 1.38 1.14
Urban Regional Large (URL) Caboolture Shire Council 3.4% 3.9% 4.0% 5.0% 5.4% 1.84 1.82 NA 1.51 1.29 Cairns City Council 2.2% 4.0% 3.7% 4.8% 5.1% 1.09 0.14 NA 1.45 1.26 Caloundra City Council 0.0% 5.3% 6.1% 10.2% 10.9% 1.52 3.14 NA 1.60 2.75 Townsville City Council 2.2% 3.7% 4.1% 5.1% 5.9% 1.29 0.54 NA 0.87 1.71
Urban Regional Medium (URM) Bundaberg City Council 6.2% 6.3% 6.9% 9.5% 11.6% 1.38 1.80 NA 1.44 1.11 Noosa Shire Council 7.3% 13.0% 12.0% 10.6% 11.8% 3.51 1.62 NA 1.68 2.34 Rockhampton City Council 3.5% 5.5% 7.1% 7.4% 8.0% 1.31 1.37 NA 1.73 0.43
Urban Regional Small (URS) Charters Towers City Council 0.8% 1.3% 1.3% 0.6% 0.9% 0.76 -0.06 NA 2.07 0.47 Dalby Town Council 1.0% 2.8% 2.7% NS NS 0.21 0.02 NA NS NS Gladstone City Council 1.3% 1.4% 2.1% 2.3% 2.4% 2.28 0.33 NA 2.22 0.77 Goondiwindi Town Council 1.8% 1.9% 3.1% 2.4% 1.7% 1.01 1.31 NA 4.40 3.19 Roma Town Council 7.6% 6.5% 7.0% 8.3% 6.1% 2.82 2.11 NA 1.05 0.91
Urban Fringe Large (UFL) Mackay City Council 5.4% 4.8% 7.0% 7.9% 6.7% 1.50 1.54 NA 1.00 1.97
Urban Fringe Medium (UFM) Beaudesert Shire Council 4.2% 4.7% 7.7% 9.8% 6.3% 1.41 1.10 NA 1.20 1.18 Cooloola Shire Council 5.3% 5.0% 4.7% 12.7% 7.5% 1.85 -0.15 NA 1.36 1.36 Hervey Bay City Council 3.6% 4.8% 3.7% 9.9% 8.6% 2.28 2.54 NA 0.86 1.69 Thuringowa City Council 2.3% 5.0% 4.8% 4.1% 7.8% 1.69 2.11 NA 1.78 0.98
Urban Fringe Small (UFS) Aurukun Shire Council * NS NA NS 11.2% NS NS NA NA 0.51 NS Burnett Shire Council 3.1% 7.8% 7.7% 10.5% 11.2% 3.22 0.66 NA 1.19 1.31 Livingstone Shire Council 6.4% 5.1% 9.2% 8.6% 3.5% -0.34 1.28 NA 1.20 1.06 Mornington Shire Council * 7.5% NA NS 0.0% NS 1.17 NA NA 1.42 NS Maryborough City Council NS 3.0% 6.9% 7.6% 7.7% NS 1.03 NA 1.32 1.66 Mount Isa City Council 10.4% 10.4% 14.9% 14.2% 14.4% 0.55 0.80 NA 1.86 1.36 Warwick Shire Council 1.0% 1.7% 1.0% 1.5% 2.0% 1.06 1.48 NA 1.17 0.98
Financial PIs (2) 14 ©Queensland local government comparative information 2005/06 Rates arrears ratio Capital expenditure ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG
Rural Agricultural Very Large (RAV) Atherton Shire Council 1.4% -0.5% 3.8% < 2.3% 1.8% 2.09 1.28 NA 1.54 1.57 Banana Shire Council 2.8% 4.8% 5.0% 4.1% 3.3% 0.88 0.57 NA 0.84 0.79 Belyando Shire Council 3.9% 6.8% 3.2% 6.0% 4.7% 0.16 0.83 NA 0.77 0.93 Bowen Shire Council 4.6% 4.9% 4.9% 5.1% 4.4% 0.07 0.03 NA 0.63 1.07 Burdekin Shire Council 2.7% 4.7% 5.9% 5.7% 5.8% 1.02 1.65 NA 1.37 1.15 Calliope Shire Council 1.1% -3.2% 1.3% 1.9% 2.9% 6.49 0.88 NA 2.51 1.00 Cardwell Shire Council 3.5% 5.6% 7.7% 8.4% 6.7% -6.39 7.64 NA 1.41 2.12 Crow's Nest Shire Council 2.2% 0.8% 2.6% 4.1% NS 0.26 1.39 NA 1.78 NS Douglas Shire Council 4.9% 4.8% 3.9% 4.0% 3.8% 1.05 0.59 NA 0.58 3.97 Emerald Shire Council 1.9% 2.0% 1.8% 2.3% 3.3% 1.46 1.64 NA 1.18 1.06 Esk Shire Council 5.6% 5.6% 9.2% 10.1% 9.8% 1.36 1.03 NA 0.94 1.04 Fitzroy Shire Council 4.6% 4.4% 4.1% 4.6% 4.6% 0.93 0.73 NA 0.74 0.93 Gatton Shire Council 5.7% 7.2% 13.1% 12.9% 9.4% 1.61 1.39 NA 1.12 2.41 Hinchinbrook Shire Council 1.0% 1.6% 3.4% 4.0% 4.7% 0.85 0.94 NA 1.68 1.66 Johnstone Shire Council 4.5% 5.4% 8.8% 12.2% 9.2% 1.36 0.88 NA 0.39 1.45 Jondaryan Shire Council 1.2% -4.2% 1.5% 2.3% 2.3% 1.21 0.28 NA 0.81 2.09 Kingaroy Shire Council 4.3% 4.1% 5.0% 4.2% 6.5% 1.07 0.49 NA 1.16 1.39 Laidley Shire Council 18.1% NA 6.1% 11.1% NS 1.44 NA NA 0.43 NS Mareeba Shire Council 4.9% 5.6% 7.0% 10.0% 8.1% 1.14 1.25 NA 2.89 1.09 Stanthorpe Shire Council 2.3% 2.7% 2.5% 2.5% 2.0% 1.11 1.22 NA 0.91 0.66 Whitsunday Shire Council 2.1% 5.1% 4.9% 18.2% 4.4% 1.86 2.28 NA 1.38 1.70
Rural Agricultural Large (RAL) Balonne Shire Council 4.8% 7.4% 6.4% 7.9% 4.8% 0.92 0.68 NA 0.72 0.87 Boonah Shire Council 6.1% 6.4% 7.3% 7.9% 9.2% 1.32 1.42 NA 1.18 1.42 Broadsound Shire Council 0.9% 1.2% 7.0% 11.7% 4.6% 1.07 0.03 NA 1.00 0.78 Cambooya Shire Council 2.3% -2.5% 3.4% 5.3% 7.4% 3.08 0.22 NA 0.34 1.08 Chinchilla Shire Council 1.5% 2.2% 2.1% 13.5% 3.1% 0.96 0.18 NA 0.82 1.51 Duaringa Shire Council 2.3% 11.3% 8.8% 8.5% 4.2% 1.61 0.35 NA 0.91 0.73 Eacham Shire Council 1.3% 2.1% 1.8% 2.1% 1.7% 0.72 1.97 NA 2.07 2.24 Herberton Shire Council 10.6% 9.5% 7.3% 8.0% 9.6% -1.02 3.04 NA 1.69 1.97 Isis Shire Council 2.5% -1.1% 3.4% 4.7% 4.5% 3.65 2.58 NA 1.79 1.38 Mirani Shire Council 3.5% 4.0% 4.0% 3.8% 3.8% 2.29 2.84 NA 2.12 1.48 Nanango Shire Council 6.1% 5.9% 9.9% 13.0% 13.5% 1.72 0.38 NA 0.64 0.29 Rosalie Shire Council 4.8% 3.2% 4.0% 14.8% 5.5% 1.55 2.35 NA 0.92 1.46 Sarina Shire Council 3.0% 4.0% NS NS NS 0.03 -19.88 NA NS NS Wambo Shire Council 5.1% 5.1% 4.6% 5.8% 4.5% 1.46 1.03 NA 0.68 0.94
Financial PIs (2) 15 ©Queensland local government comparative information 2005/06 Rates arrears ratio Capital expenditure ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG
Rural Agricultural Medium (RAM) Bauhinia Shire Council NS 0.9% 1.1% 0.8% 1.0% NS 1.08 NA 2.23 1.17 Clifton Shire Council 0.0% 7.6% 7.1% 4.9% 4.0% 1.41 1.08 NA 1.07 1.67 Cloncurry Shire Council NS 6.1% NS NS 14.1% NS 0.24 NA NS 0.28 Cook Shire Council 8.6% 6.7% 12.3% 14.1% 16.6% -2.31 6.91 NA 2.20 6.12 Dalrymple Shire Council 2.6% 5.0% 3.8% 6.5% 5.9% 1.55 1.63 NA 2.20 1.86 Gayndah Shire Council 1.9% 7.1% 7.4% 5.3% 5.4% 0.49 0.80 NA 0.29 0.57 Inglewood Shire Council 3.4% 4.7% 6.9% 9.3% 8.7% 1.22 0.64 NA 0.76 1.16 Kilcoy Shire Council 2.7% 2.4% 27.3% 26.5% 5.2% 0.41 0.09 NA 0.03 2.31 Kilkivan Shire Council NS 3.1% 5.2% 6.6% 8.4% NS 1.04 NA 0.91 1.13 Kolan Shire Council 9.5% 8.6% 11.1% 14.7% 15.9% 20.34 0.81 NA 1.45 1.07 Millmerran Shire Council 2.3% 2.5% 3.1% 3.3% 4.4% 0.91 0.68 NA 1.02 0.88 Miriam Vale Shire Council 3.7% 5.2% 8.5% 9.3% 7.7% 1.36 2.42 NA 2.86 1.15 Monto Shire Council 5.8% 6.4% 29.2% 23.7% 14.0% 0.51 0.69 NA -0.29 0.17 Mount Morgan Shire Council NS NA NS 16.9% 15.1% NS NA NA 0.77 1.30 Mundubbera Shire Council 0.6% 0.0% NS NS NS -22.15 0.74 NA NS NS Murgon Shire Council 5.6% 6.2% 7.8% 6.5% 6.8% 0.37 0.30 NA 0.67 1.37 Murilla Shire Council 2.1% 7.2% 5.2% 2.4% 2.9% 0.02 0.91 NA 1.62 1.46 Nebo Shire Council 1.3% 0.3% 0.3% 0.5% 0.4% 3.31 1.48 NA 0.88 0.83 Peak Downs Shire Council NS 0.3% 0.0% 0.8% 0.9% NS 1.50 NA 1.37 1.34 Pittsworth Shire Council 2.3% 2.1% 2.0% 3.0% 2.5% 1.21 0.76 NA 0.74 0.68 Tara Shire Council 11.3% 9.5% 10.5% 13.6% 15.3% 1.18 1.01 NA 0.34 1.24 Taroom Shire Council 0.7% 0.9% 1.0% NS 1.4% 0.71 -0.10 NA NS 0.96 Tiaro Shire Council 4.3% 4.7% 4.5% 9.1% 14.0% 1.22 0.49 NA 0.20 0.35 Waggamba Shire Council 2.2% 2.8% 3.8% 4.5% 3.0% -0.17 1.85 NA 2.08 1.90 Wondai Shire Council 9.5% 8.4% 11.5% 13.9% 10.6% 1.08 1.04 NA 0.84 0.59 Woocoo Shire Council 6.9% 5.3% 3.9% 5.3% 6.9% 0.15 1.33 NA 1.12 1.31
Rural Agricultural Small (RAS) Bendemere Shire Council 2.3% 0.9% 2.1% 1.8% 1.7% 0.00 1.48 NA 0.87 0.87 Biggenden Shire Council 2.2% 1.8% 7.9% 8.2% NS -0.06 -0.36 NA 0.64 NS Booringa Shire Council 3.6% 5.8% 4.8% 5.9% 8.3% 0.25 1.03 NA 0.95 1.12 Bungil Shire Council 22.0% 10.5% 4.6% 0.8% 2.1% 2.74 0.63 NA 1.00 1.38 Eidsvold Shire Council 3.9% 5.1% 4.4% 0.8% 3.4% 0.46 0.08 NA 0.64 0.57 Perry Shire Council 7.3% 5.4% 14.8% 18.8% 17.1% 0.76 0.19 NA 1.82 1.61 Warroo Shire Council 3.0% 2.6% 59.3% 13.9% 2.0% 1.19 0.09 NA 1.38 1.62
Rural Remote Large (RTL) Longreach Shire Council 5.9% 4.8% 7.5% 4.7% 4.9% 3.33 3.17 NA 1.00 1.12 Murweh Shire Council 6.5% 7.7% 7.1% 7.4% 4.4% 1.66 2.11 NA 1.54 0.93 Torres Shire Council 3.8% 2.1% 21.0% 27.6% 21.0% 0.38 0.58 NA 2.30 1.33
Rural Remote Medium (RTM) Barcaldine Shire Council 4.6% 5.8% 5.1% 4.8% 4.1% 1.77 2.30 NA 1.15 1.66 Blackall Shire Council 2.5% 3.7% 2.8% 6.4% 5.7% 1.03 -0.58 NA 1.01 0.75 Carpentaria Shire Council 7.5% 7.1% 12.4% 12.7% 16.8% 0.91 0.83 NA 0.48 0.87 Etheridge Shire Council 0.1% 1.0% NS NS 0.6% 0.30 0.24 NA NS 1.50 Flinders Shire Council 2.1% 10.1% 9.2% 7.0% 9.5% 1.58 0.73 NA 2.58 2.91 Jericho Shire Council 5.3% 9.1% 35.2% NS 5.7% 0.81 -3.61 NA NS 3.73 McKinlay Shire Council 1.8% 1.6% 1.2% 1.8% 2.5% 1.54 0.84 NA 1.29 1.31 Paroo Shire Council 10.9% 9.2% 10.1% 16.0% 12.6% 2.19 0.98 NA 0.26 0.08 Quilpie Shire Council NS NA NS 15.4% NS 0.25 NA NA 0.64 NS Richmond Shire Council 2.7% 2.4% NS 2.0% 2.8% 1.13 1.94 NA 2.41 3.55 Winton Shire Council 0.9% 0.0% 0.0% NS NS 4.75 0.00 NA NS NS
Financial PIs (2) 16 ©Queensland local government comparative information 2005/06 Rates arrears ratio Capital expenditure ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG
Rural Remote Small (RTS) Aramac Shire Council NS NA 3.9% 5.2% 5.5% NS NA NA 0.32 0.76 Barcoo Shire Council 1.1% 0.6% 7.9% NS 4.3% -0.07 1.11 NA NS 1.93 Boulia Shire Council 1.4% 1.7% 2.2% 2.0% 1.3% 5.65 -1.12 NA 1.61 1.24 Bulloo Shire Council 2.1% 4.3% 0.8% NS 0.9% 1.38 -0.14 -1.53 NS 2.75 Burke Shire Council 8.5% 3.5% 3.6% 4.3% 6.6% 2.87 0.71 NA -0.97 1.91 Tambo Shire Council NS 0.9% 1.0% 0.9% 0.2% 0.53 -105.98 NA 1.91 2.51
Rural Remote Extra Small (RTX) Croydon Shire Council 3.5% 0.0% 4.7% 0.7% 1.9% 0.62 0.64 NA 1.67 4.07 Diamantina Shire Council NS NA 2.4% 4.2% 2.8% NS NA NA 1.08 1.11 Ilfracombe Shire Council NS 1.2% 0.0% 0.0% 0.0% NS 0.07 NA 4.52 2.26 Isisford Shire Council 1.0% 0.3% 1.0% 1.6% 1.1% 6.25 1.00 NA 1.72 1.20
Financial PIs (2) 17 ©Queensland local government comparative information 2005/06 Unfunded depreciation ratio Change in community equity ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG
Capital City (UCC) Brisbane City Council 0.0% 0.0% 0.0% 0.0% 0.0% 2.6% 23.9% 2.3% 6.6% 5.6%
Urban Developed Very Large (UDV) Logan City Council 30.9% 11.6% 46.0% 53.4% 67.4% 18.7% 7.5% 2.4% 9.0% 1.6%
Urban Developed Medium (UDM) Redcliffe City Council 0.0% 6.3% 16.4% 51.9% 22.6% 11.3% 6.0% 14.2% -0.4% 5.5%
Urban Regional Very Large (URV) Gold Coast City Council 0.0% 0.0% 0.0% 51.2% 37.7% 64.9% 30.9% 4.9% 27.2% 3.0% Ipswich City Council 0.0% 0.0% 21.1% 16.0% 18.5% 11.1% 5.3% 4.5% 2.3% 6.8% Maroochy Shire Council 0.0% 0.0% 0.0% 0.0% NA 29.5% 6.6% 6.1% 25.6% 4.0% Pine Rivers Shire Council 0.0% 0.0% 2.2% 38.4% 34.3% 4.8% 24.6% 38.4% 11.2% 8.2% Redland Shire Council 0.0% 0.0% 0.0% 0.0% 24.7% 8.1% 17.5% 30.9% 2.6% 2.6% Toowoomba City Council 0.0% 0.0% 0.0% 0.0% 4.5% 28.4% 1.4% 2.8% 37.3% 2.5%
Urban Regional Large (URL) Caboolture Shire Council 49.9% 38.2% 0.0% 50.2% 63.5% 5.9% 23.8% 8.1% 6.5% 3.5% Cairns City Council 0.0% 0.0% 3.3% 0.0% 0.0% 31.6% 7.4% 28.3% 1.5% 2.3% Caloundra City Council 0.0% 39.2% 16.7% 0.0% 0.0% 13.4% 6.3% 34.5% 4.8% -0.3% Townsville City Council 1.0% 0.3% 0.2% 0.2% 4.0% 5.9% 4.0% -18.0% 14.7% 4.8%
Urban Regional Medium (URM) Bundaberg City Council 26.2% 14.4% 33.0% 22.8% 25.6% 4.1% 3.9% 41.1% 3.8% 2.2% Noosa Shire Council 2.4% 10.0% 12.2% 7.4% 7.3% 16.5% 32.1% 3.4% -3.0% 3.2% Rockhampton City Council 0.0% 6.9% 42.2% 11.3% 46.9% 2.3% 38.8% 2.9% 2.1% -1.9%
Urban Regional Small (URS) Charters Towers City Council 17.2% 0.0% 0.0% 0.0% 0.0% 3.7% 4.4% 5.4% 2.9% 1.6% Dalby Town Council 14.5% 0.0% 0.0% NS NS 39.5% 1.1% 2.0% NS NS Gladstone City Council 11.7% 3.4% 0.8% 36.2% 49.3% 28.9% 25.8% 3.4% 3.2% 5.0% Goondiwindi Town Council 0.0% 0.0% 32.2% 0.0% NA 1.8% 1.2% -3.6% 13.2% 22.3% Roma Town Council 6.1% 0.0% 0.0% 0.0% 0.0% 32.6% 3.3% 3.1% 10.9% 2.3%
Urban Fringe Large (UFL) Mackay City Council 0.0% 0.0% 2.4% 2.1% 7.4% 14.5% 4.3% 22.3% 1.9% 3.2%
Urban Fringe Medium (UFM) Beaudesert Shire Council 0.0% 0.0% 0.0% 0.0% NA 5.2% 20.7% 4.3% 17.9% -0.3% Cooloola Shire Council 0.6% 17.2% 21.1% 59.3% 21.3% 3.5% 14.1% 3.1% 2.2% 2.5% Hervey Bay City Council 0.0% 0.0% 0.0% 11.9% 26.2% 17.1% 24.7% 13.0% 4.3% 1.3% Thuringowa City Council 53.9% 12.9% 2.5% 2.7% 2.5% 11.7% -11.1% 3.5% 4.0% 9.4%
Urban Fringe Small (UFS) Aurukun Shire Council * NS NA NS 100.0% NS NS NA NS 48.9% NS Burnett Shire Council 0.0% 0.0% 20.9% 26.7% 10.7% 9.2% 14.4% 6.5% 12.2% 0.5% Livingstone Shire Council 71.8% 68.2% 48.8% 41.5% 34.6% 14.0% 83.4% 2.7% 1.4% 1.6% Mornington Shire Council * 24.5% NA NS 100.0% NS 7.3% NA NS 1.4% NS Maryborough City Council NS 21.6% 0.0% 0.0% NA NS 12.2% 21.7% 0.0% -0.8% Mount Isa City Council 3.7% 0.0% 32.9% 0.0% 37.0% 29.1% 1.8% -1.5% 20.0% 21.9% Warwick Shire Council 0.0% 0.0% 0.0% 0.0% NA 12.6% 5.8% 9.5% 4.0% 30.9%
Financial PIs (2) 18 ©Queensland local government comparative information 2005/06 Unfunded depreciation ratio Change in community equity ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG
Rural Agricultural Very Large (RAV) Atherton Shire Council 0.0% 0.0% 1.0% 9.6% 4.2% 16.6% 18.2% 1.9% 2.3% 4.3% Banana Shire Council 0.0% 15.1% 0.0% 42.3% 53.6% 8.3% 81.0% 4.5% -3.5% -3.0% Belyando Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 0.4% 0.9% 34.8% -0.5% 0.2% Bowen Shire Council 0.0% 0.0% 0.0% 0.0% NA 14.9% 24.7% 21.6% 3.7% 2.3% Burdekin Shire Council 0.0% 0.0% 18.5% 36.4% 13.9% 1.8% 18.9% 0.3% 26.2% 5.5% Calliope Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 11.3% 5.0% 9.3% 5.7% 2.4% Cardwell Shire Council 48.0% 100.0% 52.0% 54.0% 56.0% 9.9% 21.7% 27.7% 4.0% 2.9% Crow's Nest Shire Council 0.0% 0.0% 0.0% 0.0% NS 5.3% 5.4% 21.0% 3.2% NS Douglas Shire Council 15.3% 0.0% 0.0% 0.0% 19.7% 9.5% 0.9% 3.7% -19.6% 1.7% Emerald Shire Council 0.0% 0.0% 0.0% 32.2% 75.9% 6.1% 28.5% 11.3% 7.5% -2.5% Esk Shire Council 0.0% 0.0% 18.3% 33.2% 67.3% 10.8% 16.7% 8.0% 1.2% 2.7% Fitzroy Shire Council 42.3% 79.3% 86.5% 73.9% 73.9% 7.0% -0.3% 19.9% 7.9% -0.2% Gatton Shire Council 0.0% 0.0% 0.0% 3.6% 12.9% 24.4% 5.3% 5.4% 2.3% 7.8% Hinchinbrook Shire Council 18.0% 1.0% 1.8% 2.0% 3.0% 6.1% 1.4% 1.7% 14.3% 4.4% Johnstone Shire Council 3.2% 59.4% 56.6% 0.0% 18.8% 10.3% -21.3% 0.3% -6.0% 15.9% Jondaryan Shire Council 35.3% 7.1% 0.0% 38.0% 51.6% 5.6% 4.9% -7.0% -1.7% 20.9% Kingaroy Shire Council 17.3% 0.0% 1.1% 9.0% 9.0% 38.6% -4.7% 4.8% 6.1% 0.7% Laidley Shire Council 10.8% NA 65.0% 67.1% NS 2.9% NA 6.4% 3.4% NS Mareeba Shire Council 0.0% 0.0% 0.0% 0.0% 48.4% 2.5% 31.3% 2.2% 1.7% 2.7% Stanthorpe Shire Council 0.0% 0.0% 35.2% 0.0% NA 9.4% 11.4% 0.2% -0.2% -0.6% Whitsunday Shire Council 0.0% 0.0% 0.0% 0.0% 6.7% 10.8% 34.0% 2.2% 3.9% 36.8%
Rural Agricultural Large (RAL) Balonne Shire Council 32.8% 40.5% 31.0% 37.0% 28.6% 1.1% 67.2% 29.1% -1.5% 0.0% Boonah Shire Council 38.1% 27.3% 0.0% 0.0% NA 0.2% 10.8% 40.9% 3.2% 0.2% Broadsound Shire Council 41.4% 42.3% 42.6% 38.1% 24.8% 1.3% 0.0% 7.1% 18.6% -0.7% Cambooya Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 1.5% 9.6% 53.1% 9.7% 4.0% Chinchilla Shire Council 5.3% 3.9% 0.7% 6.4% 5.2% 5.7% 44.0% -0.4% 0.5% 3.1% Duaringa Shire Council 0.0% 0.0% 22.2% 19.5% 12.3% 0.0% 105.2% -1.5% -0.2% -1.2% Eacham Shire Council 26.7% 2.7% 2.4% 0.0% 0.0% 0.1% 73.3% 12.1% 1.2% 12.4% Herberton Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 0.5% 5.1% 3.3% -89.8% 2.2% Isis Shire Council 0.0% 0.0% 0.0% 18.5% 28.2% 9.7% 200.4% -13.4% 2.3% -4.8% # Mirani Shire Council 0.0% 0.0% 0.0% 0.0% 25.0% 8.8% 3.1% 1.8% 29.9% 1.3% Nanango Shire Council 30.3% 0.0% 79.7% 76.3% 75.7% 9.3% 23.7% -0.2% -0.8% -2.1% Rosalie Shire Council 70.3% 56.6% 68.3% 34.4% 100.0% 0.6% 8.1% 0.1% 4.4% 31.7% Sarina Shire Council 32.9% 33.1% NS NS NS 0.4% 5.5% NS NS NS Wambo Shire Council 0.0% 0.0% 41.9% 0.0% 0.0% 41.8% 1.2% 1.7% 27.4% 9.1%
Financial PIs (2) 19 ©Queensland local government comparative information 2005/06 Unfunded depreciation ratio Change in community equity ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG
Rural Agricultural Medium (RAM) Bauhinia Shire Council NS 0.0% 0.0% 0.0% NA NS 1.9% 3.6% 10.2% -3.5% Clifton Shire Council 0.0% 0.0% 0.0% 0.3% 0.0% 5.5% 1.7% 70.9% 9.3% 2.6% Cloncurry Shire Council NS 0.0% NS NS 78.6% NS 20.7% NS NS -12.7% Cook Shire Council 50.7% 0.0% 28.9% 23.8% 0.0% 40.4% 67.5% 23.5% 22.4% 25.8% Dalrymple Shire Council 9.1% 8.2% 8.0% 9.2% NA 3.8% 14.1% 5.4% -11.4% 2.0% Gayndah Shire Council 0.0% 0.0% 0.0% 0.0% 80.0% 11.7% -8.5% -4.4% -99.8% -1.7% Inglewood Shire Council 38.2% 37.2% 38.2% 36.0% 35.0% -1.1% 8.5% -0.9% 0.7% 1.7% Kilcoy Shire Council 26.0% 42.4% 49.2% 61.4% 0.0% 6.3% -15.3% -0.2% 1.5% 67.7% Kilkivan Shire Council NS 15.9% 46.6% 0.0% 0.0% NS 76.0% 27.2% 18.8% 24.4% Kolan Shire Council 72.5% 82.1% 0.0% 0.0% NA 22.0% 23.0% 1.4% 2.1% -3.1% Millmerran Shire Council 29.6% 61.7% 45.0% 63.0% 78.4% 1.9% 0.0% 21.3% 10.1% 2.6% Miriam Vale Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 25.8% 12.0% 13.3% 6.2% 8.7% Monto Shire Council 0.0% 17.1% 37.0% 39.1% 76.7% -0.1% 2.6% 1.1% 1.1% -2.5% Mount Morgan Shire Council NS NA NS 32.6% 41.9% NS NA NS 5.3% 2.1% Mundubbera Shire Council 0.0% 0.0% NS NS NS 1.0% NS NS NS NS Murgon Shire Council 74.2% 0.0% 61.5% 38.1% NA -17.4% -0.7% 15.8% 0.0% 1.0% Murilla Shire Council 0.0% 12.0% 38.5% 0.0% 0.0% 3.8% 16.1% 3.5% 3.6% 4.8% Nebo Shire Council 63.3% 67.0% 84.8% 84.7% 81.6% 6.3% -3.4% -0.5% 0.0% -2.0% Peak Downs Shire Council NS 0.0% 0.0% 0.0% 0.0% NS 14.1% 12.2% 3.7% 3.7% Pittsworth Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% -0.8% 0.5% 0.4% -20.9% -1.5% Tara Shire Council 0.0% 65.0% 66.6% 66.1% 72.0% 2.5% 8.4% 2.3% -0.2% 0.0% Taroom Shire Council 0.0% 0.0% 0.0% NS 0.0% -1.9% 11.2% -1.2% NS -0.1% Tiaro Shire Council 0.0% 74.0% 65.0% 0.3% 90.7% -2.9% -2.2% -0.4% -6.7% -6.2% Waggamba Shire Council 0.0% 0.0% 0.0% 0.0% 16.1% 7.6% 104.1% 5.5% 6.5% 3.4% Wondai Shire Council 0.0% 0.0% 1.1% 0.0% 47.8% 40.4% 17.4% 2.3% 1.1% -2.5% Woocoo Shire Council 51.1% 16.0% 31.3% 4.2% 138.3% 2.3% 2.9% 1.2% 9.9% -4.6%
Rural Agricultural Small (RAS) Bendemere Shire Council 0.0% 0.0% 0.0% 70.7% 67.3% 7.2% 2.4% 4.5% 6.4% 7.5% Biggenden Shire Council 0.0% 0.0% 0.0% 31.2% NS 0.2% -61.2% 0.8% 0.6% NS Booringa Shire Council 66.7% 100.0% 86.9% 49.1% 81.4% 16.1% -7.8% 70.1% 9.9% 45.1% Bungil Shire Council 3.5% 2.8% 21.8% 9.0% 9.4% 4.4% 4.2% 1.9% 0.9% 0.0% Eidsvold Shire Council 0.0% 0.0% 0.0% 51.7% 49.8% 2.4% -1.7% 3.3% -0.7% 10.2% Perry Shire Council 31.3% 0.0% 0.0% 57.6% 0.0% 11.4% 5.9% 1.3% 0.0% 1.9% Warroo Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 9.1% 8.2% 0.0% 3.1% -15.0%
Rural Remote Large (RTL) Longreach Shire Council 0.0% 24.1% 14.4% 15.1% 0.0% 8.4% 7.6% 24.6% 0.8% 0.8% Murweh Shire Council 0.0% 0.0% 0.0% 47.5% 53.4% 6.4% 2.0% -0.5% 14.0% 90.7% Torres Shire Council 0.0% 0.0% 38.4% 49.4% 58.0% 0.0% 11.4% 12.7% 13.1% 70.1%
Rural Remote Medium (RTM) Barcaldine Shire Council 0.0% 0.0% 39.9% 29.5% 0.0% 15.0% 15.9% -12.7% 0.6% -0.1% Blackall Shire Council 38.5% 45.1% 61.6% 68.9% 76.3% 2.4% 13.5% -0.7% -1.5% -2.3% Carpentaria Shire Council 0.0% 0.0% 0.0% 0.0% NA 1.6% 141.0% -0.4% 3.7% -11.2% Etheridge Shire Council 0.0% 0.0% NS NS 0.9% 0.0% NS NS NS 4.6% Flinders Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 16.5% 20.8% 4.4% 4.9% 4.1% Jericho Shire Council 0.0% 0.0% 0.0% NS 0.0% 3.7% 90.2% -23.7% NS 18.0% McKinlay Shire Council 0.0% 0.0% 41.9% 0.0% NA 2.7% -40.1% 0.0% 23.5% 0.1% Paroo Shire Council 0.0% 44.7% 41.9% 47.7% 100.0% -13.5% 0.9% 11.6% -3.2% 1536.1% Quilpie Shire Council 19.1% NA NS 0.0% NS 2.9% NA NS -3.9% NS Richmond Shire Council 0.0% 0.0% NS 0.0% 0.0% 3.0% 3.8% NS 6.0% 11.4% Winton Shire Council 0.0% 0.0% 32.3% NS NS 4.6% 15473.6% -86.8% NS NS
Financial PIs (2) 20 ©Queensland local government comparative information 2005/06 Unfunded depreciation ratio Change in community equity ratio
2005/06 2004/05 2003/04 2002/03 2001/02 2005/06 2004/05 2003/04 2002/03 2001/02 Local government – by ACLG
Rural Remote Small (RTS) Aramac Shire Council NS NA 0.0% 0.0% 0.0% NS NA 2.3% 1.4% 22.8% Barcoo Shire Council 22.8% 31.5% 42.3% NS 61.0% 0.0% 14.6% 12.8% NS 5.7% Boulia Shire Council 40.8% 67.8% 65.8% 61.2% 61.4% -0.7% 10.7% 2.5% 0.0% -2.0% Bulloo Shire Council 0.0% 0.0% 0.0% NS 0.0% 3.1% 27.2% 1.8% NS 8.1% Burke Shire Council 70.7% 73.3% 100.0% 0.0% NA 40.6% 7.5% 6.3% 9.9% 1.0% Tambo Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 5.8% 49.4% 4.3% 4.9% 4.3%
Rural Remote Extra Small (RTX) Croydon Shire Council 5.9% 32.7% 31.2% 0.0% 0.0% 1.3% 187.8% 21.7% 4.8% 10.8% Diamantina Shire Council NS NA 0.0% NA 0.0% NS NA 4.0% -0.4% 5.1% Ilfracombe Shire Council NS 0.0% 0.0% NA 0.0% NS 6.5% 2.9% 9.0% 13.2% Isisford Shire Council 0.0% 0.0% 0.0% 0.0% 0.0% 8.4% 69.8% 6.9% 9.0% 6.7%