Shire of Perenjori Will Be Held on Thursday 17Th December 2015 in the Council Chambers, Fowler Street, Perenjori Commencing at 5.00 Pm

NOTICE OF MEETING

Dear Elected Member

The next Ordinary Council Meeting of the Shire of Perenjori will be held on Thursday 17th December 2015 in the Council Chambers, Fowler Street, Perenjori commencing at 5.00 pm.

Ali Mills Chief Executive Officer 11th December 2015

Shire of Perenjori Ordinary Council Meeting 17th December 2015

Agenda

11th December 2015 Copies forward to:

All Councillors

Cr LC Butler Cr JR Cunningham Cr RP Desmond Cr JM Hirsch Cr KJ Pohl Cr GK Reid Cr LJ Smith Cr RL Spencer Cr PJ Waterhouse Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

Shire of Perenjori AGENDA Ordinary Council Meeting

To be held in the Shire of Perenjori Council Chambers, Fowler Street, Perenjori on the 17th December 2015, to commence at 3.00pm. Table of Contents 15121 PRELIMINARIES ...... 2 15121.1 DECLARATION OF OPENING AND ANNOUNCEMENT OF VISITORS ...... 2 15121.2 OPENING PRAYER ...... 2 15121.3 DISCLAIMER READING ...... 2 15121.4 RECORD OF ATTENDANCE, APOLOGIES AND LEAVE OF ABSENCE ...... 2 15121.5 RESPONSE TO PREVIOUS PUBLIC QUESTIONS TAKEN ON NOTICE ...... 2 15121.6 PUBLIC QUESTION TIME...... 2 15121.7 NOTATIONS OF INTEREST ...... 2 15121.8 APPLICATIONS FOR LEAVE OF ABSENCE ...... 2 15121.9 CONFIRMATION OF MINUTES ...... 2 15121.10 ANNOUNCEMENTS BY PERSON PRESIDING WITHOUT DISCUSSION ...... 2 15121.11 PETITIONS / DEPUTATIONS / PRESENTATIONS ...... 3 15122 CORPORATE AND DEVELOPMENT SERVICES ...... 3 15122.1 FINANCIAL STATEMENTS – NOVEMBER 2015 ...... 3 15122.2 ACCOUNTS FOR PAYMENT – NOVEMBER 2015 ...... 5 15122.3 MASTER LENDING AGREEMENT ...... 8 15123 COMMUNITY DEVEOPLMENT OFFICER ...... 11 15123.1 SCHOOL SITE – RESERVE 17051 LATHAM SURVEY OUTCOME ...... 11 15124 INFRASTRUCTURE SERVICES ...... 14 15124.1 ROAD MAINTENANCE – NOVEMBER 2015 ...... 14 15124.2 LIGHT VEHICLE QUOTES ...... 17 15125 GOVERNANCE ...... 19 15125.1 DRAFT ANNUAL REPORT 2014/2015 ...... 19 15126 PROJECT STATUS REPORT ...... 21 15127 STATUS REPORT ...... 22 15128 OTHER BUSINESS ...... 23 15128.1 MOTIONS OF WHICH DUE NOTICE HAS BEEN GIVEN ...... 23 15128.2 QUESTIONS BY MEMBERS OF WHICH DUE NOTICE HAS BEEN GIVEN .. 23 15128.3 URGENT BUSINESS APPROVED BY THE PERSON PRESIDING OR BY DECISION ...... 23 15128.4 MATTERS BEHIND CLOSED DOORS ...... 23

1 Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

15128.4.1 CONFIDENTIAL ITEM – TENDER 03/2015 PAVILION REDEVELOPMENT ...... 23 15128.5 DATE OF NEXT MEETING ...... 24 15128.6 CLOSURE ...... 24

15121 PRELIMINARIES

15121.1 DECLARATION OF OPENING AND ANNOUNCEMENT OF VISITORS

15121.2 OPENING PRAYER

15121.3 DISCLAIMER READING

15121.4 RECORD OF ATTENDANCE, APOLOGIES AND LEAVE OF ABSENCE

15121.5 RESPONSE TO PREVIOUS PUBLIC QUESTIONS TAKEN ON NOTICE

15121.6 PUBLIC QUESTION TIME

15121.7 NOTATIONS OF INTEREST FINANCIAL INTEREST – LOCAL GOVERNMENT ACT S 5.60A PROXIMITY INTEREST – LOCAL GOVERNMENT ACT S 5.60B INTEREST AFFECTING IMPARTIALITY – LOCAL GOVERNMENT - CODE OF CONDUCT.

15121.8 APPLICATIONS FOR LEAVE OF ABSENCE

15121.9 CONFIRMATION OF MINUTES

Minutes from the Ordinary Council Meeting held on the 19th November 2015 are attached. Council Resolution – Item 15121.9 That Council accepts the Minutes from the Ordinary Meeting of the 19th November 2015 as a true and correct record of that Meeting.

15121.10 ANNOUNCEMENTS BY PERSON PRESIDING WITHOUT DISCUSSION

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15121.11 PETITIONS / DEPUTATIONS / PRESENTATIONS

15122 CORPORATE AND DEVELOPMENT SERVICES

15122.1 FINANCIAL STATEMENTS – NOVEMBER 2015 APPLICANT: SHIRE OF PERENJORI FILE: ADM 0081 DISCLOSURE OF INTEREST: NIL AUTHOR: DEBBY BARNDON-SFO RESPONSIBLE OFFICER PETER MONEY - MCDS REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS MONTHLY FINANCIAL REPORT Executive Summary This item recommends that Council accepts the Financial Activity Statement for the period ending 30th November 2015. Background Each month officers are required to prepare monthly financial reports, covering prescribed information, and present these to the Council. Details Presented is the Financial Activity Statement Report for the period ending 30th November 2015. The following statements are presented to Council:  Monthly Summary Information - Charts  Statement of Financial Activity (Program and Nature& Type) - This provides the budget and actual income and expenditure for operating and non- recurrent as well and the closing surplus to date. (FM Reg 34(1))  Statement of Capital Acquisitions and Capital Funding  Net Current (Assets) Funding Position (Note 3). This provides the amount of assets over liabilities within the Balance Sheet. (FM Reg 34 (1)(e))  Notes to the Financial Statements include: o Note 1.- Significant Accounting Policies o Note 2. - Explanation of Material Variances o Note 3. – Net Current Funding Position o Note 4. – Cash & Investments o Note 5. – Budget Amendments o Note 6. – Receivables o Note 7. – Cash Back Reserves o Note 8. – Capital Disposals o Note 9. – Rating Information o Note 10. – Information on Borrowings o Note 11. – Grant and Contributions o Note 12.- Trust Fund o Note 13.- Details of Capital Acquisition

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Legal Compliance Regulation 34 (Financial activity statement report) of the Local Government (Financial Management) Regulations 1996 states – (1) A local government is to prepare each month a statement of financial activity reporting on the revenue and expenditure, as set out in the annual budget under regulation 22(1)(d), for that month in the following detail — (a) Annual budget estimates, taking into account any expenditure incurred for an additional purpose under section 6.8(1) (b) or (c); (b) budget estimates to the end of the month to which the statement relates; (c) actual amounts of expenditure, revenue and income to the end of the month to which the statement relates; (d) material variances between the comparable amounts referred to in paragraphs (b) and (c); and (e) the net current assets at the end of the month to which the statement relates. (2) Each statement of financial activity is to be accompanied by documents containing — (a) an explanation of the composition of the net current assets of the month to which the statement relates, less committed assets and restricted assets; (b) an explanation of each of the material variances referred to in subregulation (1) (d); and (c) such other supporting information as is considered relevant by the local government. (3) The information in a statement of financial activity may be shown — (a) according to nature and type classification; or (b) by program; or (c) by business unit (4) A statement of financial activity, and the accompanying documents referred to in subregulation 34 (2), are to be — (a) presented at an ordinary meeting of the council within 2 months after the end of the month to which the statement relates; and (b) recorded in the minutes of the meeting at which it is presented. (5) Each financial year, a local government is to adopt a percentage or value, calculated in accordance with the AAS, to be used in statements of financial activity for reporting material variances.

Section 6.8 of the Local Government Act 1995 (Expenditure from municipal fund not included in annual budget) states – (1) A local government is not to incur expenditure from its municipal fund for an additional purpose except where the expenditure — a. is incurred in a financial year before the adoption of the annual budget by the local government; or b. is authorised in advance by resolution; or c. is authorised in advance by the mayor or president in an emergency.

Policy Implications

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Nil Financial Implications Nil Strategic Implications Area 5: Investing in Councils Leadership Goal: Strengthen the Shire’s position as an innovative, independent local government providing excellence in all areas of governance, management and leadership. Consultation Liaison with MCDS, FO, & MIS. Voting Requirements - Simple Majority

Committee Recommendation – Item 15122.1 That Council, pursuant to Regulation 34 of the Local Government (Financial Management) Regulations 1996, accepts the Financial Activity Statement Report for the period ending 30th November 2015.

15122.2 ACCOUNTS FOR PAYMENT – NOVEMBER 2015 APPLICANT: SHIRE OF PERENJORI FILE: 1306P DISCLOSURE OF INTEREST: NIL AUTHOR: DEBBY BARNDON – SENIOR FINANCE OFFICER RESPONSIBLE OFFICER: PETER MONEY – MCDS REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS: ACCOUNTS FOR PAYMENT Executive Summary This item recommends that the schedule of accounts for payment for the month ending 30th November 2015 be confirmed. Background The Schedule of Accounts is presented pursuant to Regulation 13 of the Local Government (Financial Management) Regulations 1996. The report identifies payments made from the Municipal and Trust Fund.

Council has delegated to the Chief Executive Officer the authority to make payments from the Municipal and Trust funds in accordance with the Local Government (Financial Management) Regulations 1996.

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Municipal fund or the Trust fund is to be noted on a list compiled for each month showing: a) The payee’s name; b) The amount of the payment c) The date of the payment; and d) Sufficient information to identify the transaction That list should then be presented at the next Ordinary Meeting of the Council following the preparation of the list, and recorded in the minutes of the meeting at which it is presented. Legal Compliance Section 6.10 (d) of the Local Government Act 1995 refers, i.e.- 6.10. financial management regulations Regulations may provide for — (d) the general management of, and the authorisation of payments out of — (i) the municipal fund; and (ii) the trust fund, of a local government.

Regulation 13(1), (3) & (4) of the Local Government (Financial Management) Regulations 1996 refers, i.e. - 13. Lists of Accounts (1) If the local government has delegated to the CEO the exercise of its power to make payments from the municipal fund or the trust fund, a list of accounts paid by the CEO is to be prepared each month showing for each account paid since the last such list was prepared — (a) the payee’s name; (b) the amount of the payment; (c) the date of the payment; and d) sufficient information to identify the transaction. (3) A list prepared under subregulation (1) is to be — (a) presented to the council at the next ordinary meeting of the council after the list is prepared; and (b) recorded in the minutes of that meeting. Policy Implications All accounts paid have been duly incurred and authorised for payment as per approved purchasing and payment procedures. Financial Implications Ongoing management of Council funds by providing Council with sufficient information to monitor and review payments made. Strategic Implications Area 5: Investing in Councils Leadership Goal: Strengthen the Shire’s position as an innovative, independent local government providing excellence in all areas of governance, management and leadership. Consultation

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Nil Comment All accounts paid have been duly incurred and authorised for payment as per approved purchasing and payment procedures.

Voting Requirements – Simple Majority

Committee Recommendation – Item 15122.2 That Council, pursuant to Regulation 13 of the Local Government (Financial Management) Regulations 1996 (as amended), confirms the accounts paid for the month ending 30th November 2015 as attached to and forming part of this report.

Municipal Account

EFT $ 416,065.05

Direct Debits $ 90,006.66

Cheques $ 7,853.46

Corporate MasterCard $ 2,142.75

Bank Fees $ 314.59

Total $ 516,382.51

Trust Account - Shire

EFT $ 13,228.93

Cheques $ 0.00

Bank Fees $ 0.00

Total $ 13,228.93

Trust Account – Mt Gibson Public Benefit Funds

EFT $ 12,669.00

Cheques $ 0.00

7 Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

Bank Fees $ 0.00

Total $ 12,669.00

Totalling $542,280.44 from Municipal and Trust Accounts for the month ending 30th November 2015

15122.3 MASTER LENDING AGREEMENT APPLICANT: SHIRE OF PERENJORI FILE: ADM 0360 DISCLOSURE OF INTEREST: NIL AUTHOR: DEBBY BARNDON - SFO RESPONSIBLE OFFICER: PETER MONEY – MCDS REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS LETTER FROM WATC Executive Summary This item recommends that Council approves the signing and sealing of a Master Lending Agreement with the Western Australian Treasury Corporation. Background The Western Australian Treasury Corporation (WATC) has changed the way they facilitate agreements with local governments with regards to borrowing facilities. Instead of providing individual agreement each time a new borrowing facility is required a Master Lending Agreements (LGMA) is provided that sweeps all existing loans under the Master Lending Agreement and facilitates future borrowings. This removes the need for individual loan agreements that need to be executed under seal each time the Shire undertakes loan facilities with WATC. For the Master Lending Agreement to be effective WATC requires the Shire of Perenjori to execute the LGMLA under its Common Seal as authorised by a resolution of the Shire of Perenjori. A copy of the LGMLA is provided under separate cover. Statutory Environment Local Government Act 1995 Policy Implications There are not direct policy implications in relation to this item. Financial Implications There are no financial implications. Strategic Implications

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Area 5: Investing in Councils Capacity – Our Leadership Goal: Fostering and maximising growth across the economy, embracing opportunities for diversifying and strengthening our economic base. Risk Management There are no risks in endorsing this agreement. However it will improve processes when the Shire wishes to raise new loans as the process will be less complex. Consultation WATC Comment Any borrowing under the LGMA will still be subject to WATC’s credit approval policy at the time of application, and the release of funds is subject to the issuance of a firm rate quote by WATC and its acceptance by an authorise signatory of the Shire of Perenjori. The resolution below is that recommended by the WATC except that this resolution has removed references enabling senior officers authorised by the Chief Executive Officer to sign schedule documents in accordance with Council resolutions. Voting Requirements – Simple Majority

Officers Recommendation – Item 15122.3 That Council: 1. Enters into a Master Lending Agreement with Western Australian Treasury Corporation in accordance with the document tabled at this meeting. 2. Approves the affixation of the Common Seal of the Shire of Perenjori to the Master Lending Agreement in the presence of the President and the Chief Executive Officer each of whom shall sign the document to attest the affixation of the Common Seal thereto; and 3. Authorises the Chief Executive Officer from time to time to sign schedule documents under the Master Lending Agreement and or to give instructions thereunder on behalf of the Shire of Perenjori in accordance with Council resolutions.

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10 Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

15123 COMMUNITY DEVEOPLMENT OFFICER

15123.1 SCHOOL SITE – RESERVE 17051 LATHAM SURVEY OUTCOME APPLICANT: SHIRE OF PERENJORI FILE: ADM 0218 DISCLOSURE OF INTEREST: NIL AUTHOR: CHRISTINA LAUE - CDO RESPONSIBLE OFFICER: ALI MILLS - CEO REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS LATHAM SCHOOL SITE SURVEY Executive Summary This item informs Council’s consideration of the proposed disposal of Lot 17 Chapple Street Latham, reserve 17051. It was recommended that Council is seeking public comment on the proposed disposal by the Department of Education and ascertain via public consultation if there is any support for the acquisition of the land. Background The Shire did seek public comment through the Community Development Officer and received suggestions from the community of what uses could be made of the land if it is acquired. The following methods of community engagement were adopted: - Survey online and paper - Consultation meetings at Latham Post office and Latham Sports Club - Attended the Latham school closure meeting The Survey was open to the public of Perenjori and Latham until the 26th November 2015.

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Community Development Officer was available on 19th November 2015 to discuss the survey at Latham Post Office if any community members wished to speak about this matter. On Sunday, 13th December, the Community Development Officer was seeking final thoughts from community at the Latham Sports Club. Around 20 citizens completed the survey, whilst minimal interest was received from the meetings in Latham as only 5 people attended.

The following presents the survey results:

1. What is your age? 2. What is your gender?  12-22 1  65-75 6  M 9  23-33 3  76-86  F 10  34-43 2  87-97 + Tourist Committee  44-53 2  97+  54-64 5

3. The Shire should seek to purchase the Latham school site –land (Lot 17 Chapple Street). Do you agree? (please tick one) YES 7 NO 12 UNSURE 1 If YES, please indicate one or more below, of what the land could be used for: o Public Open Space 1 o RV friendly & Caravan parking 4 o Commercial Lot (zoning) o Other:  That council could purchase land and establish a volunteer emergency services depot.  Space for following groups: art groups, photography groups, birdwatchers, NACC – education opportunities with local schools, indigenous culture groups, city students  Museum, vegetable garden area, community activities

If NO, please tell us why: o It is a burden on Council resources with ongoing maintenance 12 o It cost too much (commercial market rate) o the land should go back to native (re-zoned rural) 2 o Other:

4. Are you willing to commit or participate in this project or others which could assist in benefiting Latham? YES 6 NO 13

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If yes, please provide contact details and resources you would be willing to commit: Funds material

Labour 4 other:

5. Do you have any other comments regarding this matter that you may like to share?  More should have been done by Shire of Perenjori to prevent closure  Vitalise Buildings elsewhere in the Shire, example Hockey field for shade or Caravan Park  Shire should be helping to keep school open  Question was raised if the Shire could utilise the buildings elsewhere.

Statutory Environment Nil Policy Implications Nil Financial Implications If the Council was to acquire the land there would likely be market cost for the purchase but care and maintenance of any remaining buildings could be substantial and ongoing (should there be any remaining buildings). If the Shire acquired the land fully cleared of buildings ongoing maintenance then costs could be minimal. Strategic Implications Area 1: Infrastructure and Natural Assets - Our Natural and Built Environment Goal: A community that develops and lives sustainably in a thriving natural and quality built environment, which meets current and future community needs. Risk Management The option to acquire the land has some financial risks though minimal through maintenance costs. Alternatively the Council could control the use of the land and should a private acquisition occur in the future this can occur more easily of it is owned by the Shire. In reference to rezoning the Residential zoning is less flexible that Rural or Rural Residential and to rezone as Residential as suggested by the consultant planners will likely restrict future usage. Consultation  Latham Community  Perenjori Community  CEO - Ali Mills  MCDS - Peter Money

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Comment Public feedback from conversations has indicated limited interest and minimal interest has been expressed by people to commit or participate in this project. Disappointment towards the Council was communicated about what most citizens agree that it is a burden on Council resources with ongoing maintenance. However suggestions are that site gets used as RV friendly & Caravan Parking or other Accommodation; a space for Community activities, such as a museum, Men and Woman groups or a community garden. Voting Requirements – Simple Majority

Officers Recommendation – Item 15123.1 Option 1. That Council advises the Department it would like to acquire the Latham school site being Reserve 17051, Lot 17 Chapple Street Latham. Option 2. That Council advises the Department of Lands that it has no interest in the acquisition of Latham school site being Reserve 17051, Lot 17 Chapple Street Latham.

15124 INFRASTRUCTURE SERVICES

15124.1 ROAD MAINTENANCE – NOVEMBER 2015 APPLICANT: SHIRE OF PERENJORI FILE: R123 DISCLOSURE OF INTEREST: NIL AUTHOR: KEN MARKHAM-MANAGER INFRASTRUCTURE SERVICES RESPONSIBLE OFFICER: KEN MARKHAM-MANAGER INFRASTRUCTURE SERVICES REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS MAP Executive Summary This item seeks Council’s acceptance of the road maintenance report for November 2015. Background Listed are the roads graded for the month of November. North Road Caron East Road Lochada Road Bunjil North East Road Solomon Road Iona Road Bestry Road Otte Road Keogh Road Old Perth Road Cannon Road Starkeys Road

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Statutory Environment Local Government Act 1995 S3.1 – the general function of Local Government is to provide for the good government of people in its district. Policy Implications Financial Implications As per road maintenance budget Strategic Implications Area 1: Infrastructure and Natural Assets – Our Natural and Built Environment Goal: A Community that develops and lives sustainably in a thriving natural and quality built environment, which meets current and future community needs. Risk Management The risk of not undertaking road maintenance is that the roads become unsafe and the asset deteriorates. Consultation Nil Comment Nil Voting Requirements – Simple Majority

Committee Recommendation – Item 15122.1 That the road maintenance report for November 2015 be accepted as presented.

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16 Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

15124.2 LIGHT VEHICLE QUOTES APPLICANT: SHIRE OF PERENJORI FILE: ADM 0215 DISCLOSURE OF INTEREST: NIL AUTHOR: KEN MARKHAM- MANAGER INFRASTRUCTURE SERVICES RESPONSIBLE OFFICER: KEN MARKHAM- MANAGER INFRASTRUCTURE SERVICES REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS TABLE OF QUOTES Executive Summary This item seeks Council’s approval of the preferred supplier for four light vehicles as per the plant replacement program. Background The Plant Replacement Budget for 2015/16 has three vehicles scheduled for replacement. It has been identified that there is a need for an extra vehicle due to recent staff structure changes. In the budget there is an existing allowance for the previous Works Supervisor’s vehicle to be upgraded to a 4x4. To allow for the new extra vehicle it is proposed to purchase a 4x2 vehicle, as opposed to the 4x4 vehicle. The other vehicles are the Gardeners tipping Ute and the Manager Infrastructure Services vehicle. Using the State fleet- Shires and Councils Procurement System, base prices for vehicles were obtained and contacted suppliers directly to obtain a total price of vehicles once the extras were added i.e. Trays, bull bars, tinting etc. Four suppliers were contacted for prices, including; John Hughes, Geraldton Isuzu Ute, Young Motors Geraldton and Geraldton Toyota. The Isuzu vehicles are only available in diesel. The Toyotas in the 4x2 range are only available with a nudge bar as the front suspension is not rated for bull bars. This is why we also requested a price on the 4x4 single cabs. Taking into account the Regional Business price reductions for the businesses located in Geraldton, John Hughes Mitsubishi prices are the most competitive. With an original budget anticipation of $75,000 based on prices for new vehicles and trade values, the four preferred vehicles from John Hughes Mitsubishi total with a changeover price of $63,864.10 ex GST.

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Table 1 Quotes received for light vehicles and changeover.

SUPPLIER VEHICLE Tray type TRANSMISSION NEW VEHICLE TRADE Changeover JOHN HUGHES Mitsubishi Triton syle sides automatic $37,281.82 $21,364 $15,917.82 MQ 4x4 GLS Dual Cab JOHN HUGHES Mitsubishi Triton steel tipping manual $25,163.64 $10,636 $14,527.64 MQ 4x2 GLX S/C JOHN HUGHES Mitsubishi Triton aluminium manual $21,981.82 $10,545 $11,436.82 MQ 4x2 GLX S/C JOHN HUGHES Mitsubishi Triton aluminium manual $21,981.82 MQ 4x2 GLX S/C

Geraldton Isuzu DMAX MY15 LSM style side automatic $38,328.18 $19,091 $19,237 Ute 4x4 crew cab Geraldton Isuzu Dmax SX 4x2 alloy tray manual $27,006.36 $5,455 $21,551.36 Ute diesel S/C Geraldton Isuzu Dmax SX 4x2 steel tipping manual $31,997.27 $8,182 $23,815 Ute diesel S/C Geraldton Isuzu Dmax SX 4x2 alloy tray manual $27,006.36 Ute diesel S/C

Geraldton Toyota Hilux 4x4 DSL workmate automatic $41,452.35 $15,455 $25,997.35 Workmate D/C Geraldton Toyota Hilux 4x2 Petrol HDA tray Manual $21,919.03 $9,545 $12,374.03 workmate S/C Geraldton Toyota Hilux 4x2 Petrol HDS Manual $25,600.85 $8,636 $16,964.85 workmate S/C Tipping Geraldton Toyota Hilux 4x2 Diesel HDA tray Manual $24,546.00 $9,545 $15,001 workmate S/C Geraldton Toyota Hilux 4x4 Diesel HDA tray Manual $35,396.44 $9,545 $25,851.44 workmate S/C Geraldton Toyota Hilux 4x4 Diesel HDS Tipping Manual $39,078.25 $8,636 $30,442.25 workmate S/C

Young Motors Mitsubishi Triton Aluminium manual $26,038.09 $5,455 $20,583.09 Geraldton MQ 4x2 GLX S/C Young Motors Mitsubishi Triton steel tipping manual $30,288.09 $6,818 $23,470.09 Geraldton MQ 4x2 GLX S/C Young Motors Mitsubishi Triton style side Automatic $40,883.75 $17,273 $23,610.75 Geraldton MQ 4x4 GLS Dual Cab

Statutory Environment Local Government Act 1995 S3.1 – the general function of Local Government is to provide for the good government of people in its district. Section 3.57 Local Government Act 1995 (“the Act”)

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Part 4 Local Government (Functions and General) Regulations 1996 (“the Regulations”) Local Government (Functions and General) Amendment Regulations 2007 (“the Regulations”) Policy Implications As per Plant replacement program. Financial Implications A saving of $11,135 on the amount allocated in the 2015/16 budget. Strategic Implications Area 1: Infrastructure and Natural Assets – Our Natural and Built Environment Goal: A Community that develops and lives sustainably in a thriving natural and quality built environment, which meets current and future community needs. Risk Management The risk of not replacing the vehicles now is that the current vehicles will reduce further in trade price. Consultation Mechanic CEO Comment The Mitsubishi Tritons have been good valued and given good service over the years. There are savings by going with the Mitsubishi vehicles even with the extra vehicle purchased. Voting Requirements – Simple Majority

Officers Recommendation – Item 15124.2 That Council accepts John Hughes Mitsubishi as the preferred supplier for the following vehicles: 1 x Mitsubishi Triton MQ 4x4 GLS Dual Cab, 1 x Mitsubishi Triton MQ 4x2 GLX single cab with steel tipping tray and 2 x Mitsubishi Triton MQ 4x2 GLX single cab with aluminium trays for a net changeover of $63,864.

15125 GOVERNANCE

15125.1 DRAFT ANNUAL REPORT 2014/2015 APPLICANT: SHIRE OF PERENJORI FILE: NIL DISCLOSURE OF INTEREST: NIL AUTHOR: ALI MILLS - CEO RESPONSIBLE OFFICER ALI MILLS - CEO REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS ANNUAL REPORT

19 Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

Executive Summary The Annual Report for the 2014/2015 financial year is presented for Council’s endorsement, along with the proposed date for the annual electors meeting. Background An Annual Report is required to be produced every year after the audit has been completed and upon receipt of the Audit Report. The 2014/2015 Annual Report has been prepared in accordance with Section 5.53 of the Local Government Act and includes the audited Annual Financial Report. The Annual Report highlights the Shire of Perenjori achievements in 2014/2015. There was a delay in the finalisation of the financial reports due to the requirement to provide certified valuations for Shire Plant and equipment. This has been completed and provided to the Auditors as required. For statutory compliance a local government must:  If the Auditors Report is not available in time for the annual report to be accepted by 31 December, the annual report is to be accepted no later than 2 months after the auditor’s report becomes available.  Advertise the availability of the annual report  The date of the Annual Electors Meeting is also required to be set. This meeting must be held within 56 days of acceptance of the Annual Report, which is by 12th February 2015.  It is proposed that the annual meeting of Electors be held at 5.00 pm on Tuesday 9th February 2016 at Latham Community Centre.  Fourteen days public notice of the meeting is also required.

The Shire is required to prepare annual financial statements by 30th September and the auditor is to prepare a report in respect of the Financial Statements by 31st December each year. In general terms the audit demonstrated considerable improvement in internal management practices and more systematic control and accountability over the financial processes. The matters raised by the auditors are summarised below with a more detailed explanation in the Management Letter. 1. Non-compliance with internal purchasing policy 2. High annual leave accrual at year end 3. Monthly Bank Reconciliation 4. Overhead allocation 5. Tenders Register Statutory Environment Local Government Act 1995 Section 5.53 & 5.5.4 Policy Implications Nil Financial Implications Nil

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Strategic Implications Area 5: Investing in Councils Capacity – Our Leadership Goal: Strengthen the Shire’s position as an innovative, independent local Government providing excellence in all areas of governance, management and leadership Consultation RSM Bird Cameron CEO MCDS SFO MIS Comment The annual report provides the opportunity for the Shire to summarise for the community the achievements of the Local Government and provide for the community the outcome of the annual audit. The areas raised by the auditor needing attention have been attended to immediately with appropriate actions being implemented. Voting Requirements – Absolute Majority

Committee Recommendation – Item 15125.1 That Council by absolute majority and by virtue of section 5.54 of the Local Government Act 1995 resolves to: 1. Adopt the 2014/2015 Annual Report for the financial period ending 30 June 2015 for the Shire of Perenjori as presented and attached; and 2. Confirm the date for the Annual Electors Meeting for Tuesday 9th February 2016 and authorise the statutory advertising.

15126 PROJECT STATUS REPORT APPLICANT: SHIRE OF PERENJORI FILE: NIL DISCLOSURE OF INTEREST: NIL AUTHOR: ALI MILLS – CHIEF EXECUTIVE OFFICER RESPONSIBLE OFFICER ALI MILLS – CHIEF EXECUTIVE OFFICER REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS PROJECT STATUS REPORT Executive Summary The project status report is provided to Council in order that actionable items are recorded and results reported to council. Although this is information only, the status report is to be accepted by Council and recorded in the minutes to ensure councils are kept informed on the progress of the work undertaken by the Shire of Perenjori.

21 Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

Background Nil Statutory Environment Local Government Act 1995 S3.1 – the general function of Local Government is to provide for the good government of people in its district. Policy Implications Nil Financial Implications Nil Strategic Implications Area 5: Investing in Councils Capacity – Our Leadership Goal: Strengthen the Shire’s position as an innovative, independent local Government providing excellence in all areas of governance, management and leadership. Consultation Staff Comment Nil.

Officer Recommendation – Item 15126 Council accepts the Project Status Report as presented for the month of November 2015.

15127 STATUS REPORT APPLICANT: SHIRE OF PERENJORI FILE: NIL DISCLOSURE OF INTEREST: NIL AUTHOR: ALI MILLS – CHIEF EXECUTIVE OFFICER RESPONSIBLE OFFICER ALI MILLS – CHIEF EXECUTIVE OFFICER REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS STATUS REPORT Executive Summary The status report is provided to Council in order that actionable items are recorded and results reported to council. Although this is information only, the status report is to be accepted by Council and recorded in the minutes to ensure councils are kept informed on the progress of the work undertaken by the Shire of Perenjori. Background Nil Statutory Environment

22 Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

Local Government Act 1995 S3.1 – the general function of Local Government is to provide for the good government of people in its district. Policy Implications Nil Financial Implications Nil Strategic Implications Area 5: Investing in Councils Capacity – Our Leadership Goal: Strengthen the Shire’s position as an innovative, independent local Government providing excellence in all areas of governance, management and leadership. Consultation Staff Comment Nil

Officer Recommendation – Item 15127 Council accepts the Status Report as presented for the month of November 2015.

15128 OTHER BUSINESS

15128.1 MOTIONS OF WHICH DUE NOTICE HAS BEEN GIVEN

15128.2 QUESTIONS BY MEMBERS OF WHICH DUE NOTICE HAS BEEN GIVEN

15128.3 URGENT BUSINESS APPROVED BY THE PERSON PRESIDING OR BY DECISION

15128.4 MATTERS BEHIND CLOSED DOORS

15128.4.1 CONFIDENTIAL ITEM – TENDER 03/2015 PAVILION REDEVELOPMENT APPLICANT: SHIRE OF PERENJORI FILE: ADM 0366 DISCLOSURE OF INTEREST: NIL AUTHOR: ALI MILLS - CEO RESPONSIBLE OFFICER: ALI MILLS - CEO REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS EXTRACT OF TENDER SUBMITTED

23 Shire of Perenjori Ordinary Council Meeting AGENDA 17th December 2015

Voting Requirements – Simple Majority

Officer Recommendation – Item 15128.4.1 That Council; 1. Not accept the tender submission from GBSC at this time due to the lack of tenders received and the lack of information in the tender to ascertain value for money; 2. Request quotes through a public process for architectural firms to provide a detailed design for the redevelopment of the Perenjori Recreation Centre which will meet the Council and community needs.

15128.4.2 CONFIDENTIAL ITEM – TENDER 10/2015 MAINTAINING KARARA ACCESS ROADS APPLICANT: SHIRE OF PERENJORI FILE: ADM 0366 DISCLOSURE OF INTEREST: NIL AUTHOR: KEN MARKHAM - MANAGER INFRASTRUCTURE SERVICES RESPONSIBLE OFFICER: ALI MILLS - CHIEF EXECUTIVE OFFICER REPORT DATE: 17TH DECEMBER 2015 ATTACHMENTS NIL

Voting Requirements – Simple Majority

Committee Recommendation – Item 15128.4.2 That Council approves the preferred tenderer being Creedance Contracting for the Maintaining of Karara Access Roads for a period of 1 year with extension options.

15128.5 DATE OF NEXT MEETING

The date of the next Council meeting will be held on Thursday 18th February 2016 at 3.00 pm.

15128.6 CLOSURE

Attachments

Ordinary Council Meeting 17th December 2015

Attachment 15122.1

Monthly Financial Report

Ordinary Council Meeting 17th December 2015 SHIRE OF PERENJORI

MONTHLY FINANCIAL REPORT

For the Period Ended 30 November 2015

LOCAL GOVERNMENT ACT 1995 LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996

TABLE OF CONTENTS

Compilation Report

Monthly Summary Information

Statement of Financial Activity by Program

Statement of Financial Activity By Nature or Type

Statement of Capital Acquisitions and Capital Funding

Statement of Budget Amendments

Note 1 Significant Accounting Policies

Note 2 Explanation of Material Variances

Note 3 Net Current Funding Position

Note 4 Cash and Investments

Note 5 Budget Amendments

Note 6 Receivables

Note 7 Cash Backed Reserves

Note 8 Capital Disposals

Note 9 Rating Information

Note 10 Information on Borrowings

Note 11 Grants and Contributions

Note 12 Trust

Note 13 Details of Capital Acquisitions

Appendix A Detailed Schedules Shire of Perenjori Compilation Report For the Period Ended 30 November 2015

Report Purpose This report is prepared to meet the requirements of Local Government (Financial Management) Regulations 1996, Regulation 34 .

Overview Summary reports and graphical progressive graphs are provided on page 3, 4 and 5. No matters of significance are noted.

Statement of Financial Activity by reporting program Is presented on page 7 and shows a surplus as at 30 November 2015 of $3,696,316.

Note: The Statements and accompanying notes are prepared based on all transactions recorded at the time of preparation and may vary.

Preparation Prepared by: Debby Barndon Reviewed by: Ali Mills Date prepared: 9/12/2015

2 Shire of Perenjori Monthly Summary Information For the Period Ended 30 November 2015

Liquidity Over the Year (Refer Note 3) Cash and Cash Equivalents 2013-14 2014-15 2015-16 as at period end 5,000

Unrestricted $ 2,973,794 4,500 Restricted $ 1,495,678 $ 4,469,472 4,000

Amount Amount $ ( '000s) 3,500 Rates $ 593,505 3,000 Other $ 107,332 2,500 $ 700,837

2,000

1,500

1,000

500

0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

Rates Received (Refer Note 6)

2,500

2,000

Month 2014-15 Month 2015-16

1,500

1,000

Amount $('000s) Amount 500

0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

-500

Comments This information is to be read in conjunction with the accompanying Financial Statements and notes.

3 Shire of Perenjori Monthly Summary Information For the Period Ended 30 November 2015

Capital Expenditure Program YTD (Refer Note 13)

Current YTD Budget Furniture and Equipment YTD Actual Total

Plant and Equipment

Infrastructure Assets - Footpaths

Infrastructure - Parks, Ovals, & Dam

Infrastructure Assets - Roads

Land and Buildings

0 200,000 400,000 600,000 800,000 1,000,000 1,200,000

Year To Date Reserve Balance to End of Year Estimate (Refer Note 7)

Sport & Rec Amenities Reserve Equity.

Community Amen Reserve Equity. Actual YTD Closing Balance Current Budget Closing Balance Gravel Pit Rehab Reserve Equity.

Road Reserve Equity.

Community Bus & Maint Reserve Equity.

Water Supply Reserve Equity.

Vocal History Reserve Equity.

Water Harvesting Control Reserve Equity.

Airstrip Development Reserve Equity.

Cvp Village Maintenance Reserve Equity.

Caravan Park Reserve Equity.

Swimming Pool Reserve Equity.

Refuse Site Reserve Equity.

Local Achievement Reserve Equity..

Local Groups Int Free Loan Reserve Equity..

Joint Venture Housing Reserve Equity.

Staff Housing Reserve Equity.

Computer Reserve Equity.

Plant Replacement Reserve Equity.

Leave Reserve Equity

$0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000

Year To Date Reserve Balance to End of Year Estimate (Refer Note 7) Actual YTD Closing Balance Current Budget Closing Balance

Mt Gibson Infrastructure Equity

$150,000 $300,000

4 Shire of Perenjori Monthly Summary Information For the Period Ended 30 November 2015

Revenues Budget Operating Revenues -v- Actual (Refer Note 2) Budget Capital Revenue -v- Actual (Refer Note 2)

3,000 9,000

Budget 2015-16 8,000 Budget 2015-16 2,500 Actual 2015-16

7,000 Actual 2015-16

2,000 6,000

5,000

1,500 Amount $ ( ( $ Amount'000s) 4,000 ( $ '000s) Amount

3,000 1,000

2,000 500 1,000

0 0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Month ending

Month ending Expenditure

Budget Operating Expenses -v- YTD Actual (Refer Note 2) Budget Capital Expenses -v- Actual (Refer Note 2) 8,000

Budget 2015-16 7,000 6,000 Budget 2015-16 Actual 2015-16

Actual 2015-16

6,000 5,000

5,000 4,000

Amount $ ( ( $ '000s) Amount 4,000

Amount $ ( ( $ '000s) Amount 3,000 3,000

2,000 2,000

1,000 1,000

0 0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Month ending Month ending

Comments

This information is to be read in conjunction with the accompanying Financial Statements and notes.

5 SHIRE OF PERENJORI STATEMENT OF FINANCIAL ACTIVITY (Statutory Reporting Program) For the Period Ended 30 November 2015

Current YTD YTD Var. $ Var. % Budget Actual (b)-(a) (b)-(a)/(a) Var. Note Current Annual Budget (a) (b) Operating Revenues $ $ $ $ % Governance 30,475 12,690 67,080 54,390 428.61% p General Purpose Funding - Rates 9 2,674,298 2,674,298 2,620,429 (53,869) (2.01%) General Purpose Funding - Other 1,873,395 934,280 486,618 (447,662) (47.92%) #### Law, Order and Public Safety 19,750 9,810 14,017 4,207 42.88% Health 4,200 1,980 1,313 (667) (33.69%) Education and Welfare 118,500 49,375 37,975 (11,400) (23.09%) q Housing 200,500 83,535 67,169 (16,366) (19.59%) q Community Amenities 35,450 35,180 63,446 28,266 80.35% p Recreation and Culture 69,100 46,275 36,579 (9,696) (20.95%) Transport 1,435,285 666,322 325,688 (340,634) (51.12%) q Economic Services 510,250 150,095 130,518 (19,577) (13.04%) q Other Property and Services 896,927 357,900 196,567 (161,333) (45.08%) q Total Operating Revenue 7,868,130 5,021,740 4,047,398 (974,342) Operating Expense Governance (209,934) (142,795) (96,891) 45,904 32.15% q General Purpose Funding (87,334) (36,380) (62,236) (25,856) (71.07%) p Law, Order and Public Safety (202,313) (95,900) (76,356) 19,544 20.38% q Health (85,690) (35,670) (40,343) (4,673) (13.10%) Education and Welfare (278,648) (116,085) (142,838) (26,753) (23.05%) p Housing (542,316) (208,251) (201,638) 6,613 3.18% Community Amenities (401,639) (169,069) (140,240) 28,829 17.05% q Recreation and Culture (932,297) (388,295) (464,606) (76,311) (19.65%) p Transport (2,844,564) (1,189,075) (1,387,378) (198,303) (16.68%) p Economic Services (831,637) (346,450) (297,032) 49,418 14.26% q Other Property and Services (664,885) (297,375) (236,290) 61,085 20.54% q Total Operating Expenditure (7,081,257) (3,025,345) (3,145,849) (120,504)

Funding Balance Adjustments Add back Depreciation 1,855,939 792,210 1,274,986 482,776 60.94% p Adjust (Profit)/Loss on Asset Disposal 8 6,073 0 0 0 Adjust Provisions and Accruals 0 0 29,437 29,437 p Net Cash from Operations 2,648,885 2,788,605 2,205,972 (582,633)

Capital Revenues Grants, Subsidies and Contributions 11 2,323,897 589,250 467,386 (121,864) (20.68%) q Proceeds from Disposal of Assets 8 100,000 79,625 0 (79,625) (100.00%) q Total Capital Revenues 2,423,897 668,875 467,386 (201,489) Capital Expenses Land Held for Resale 0 0 0 0 Land and Buildings 13 (1,496,184) (610,905) (140,812) 470,093 76.95% q Infrastructure - Roads 13 (2,427,509) (1,011,450) (431,011) 580,439 57.39% q Infrastructure - Parks, Ovals, & Dam 13 (170,000) (8,335) (5,393) 2,942 Infrastructure - Public Facilities 13 0 0 0 0 Infrastructure - Footpaths 13 (29,264) (12,190) 0 12,190 100.00% q Plant and Equipment 13 (787,000) (386,250) 0 386,250 100.00% q Furniture and Equipment 13 (5,475) (2,280) 0 2,280 100.00% Total Capital Expenditure (4,915,432) (2,031,410) (577,215) 1,454,195

Net Cash from Capital Activities (2,491,535) (1,362,535) (109,829) 1,252,706

Financing Proceeds from New Debentures 0 0 0 0 Proceeds from Advances 0 0 0 0 Self-Supporting Loan Principal 0 0 0 0 Transfer from Reserves 7 226,822 0 0 0 Advances to Community Groups 0 0 0 0 Repayment of Debentures 10 (175,004) (87,504) (82,262) 5,242 5.99% Transfer to Reserves 7 (222,990) (6,625) (10,170) (3,545) (53.50%) Net Cash from Financing Activities (171,172) (94,129) (92,431) 1,698

Net Operations, Capital and Financing (13,822) 1,331,941 2,003,712 671,771

Opening Funding Surplus(Deficit) 3 13,821 13,821 1,692,604 1,678,783 12146.61% p

Closing Funding Surplus(Deficit) 3 (0) 1,345,762 3,696,316 2,350,554

Indicates a variance between Year to Date (YTD) Budget and YTD Actual data as per the adopted materiality threshold. Refer to Note 2 for an explanation of the reasons for the variance.

This statement is to be read in conjunction with the accompanying Financial Statements and notes.

6 SHIRE OF PERENJORI STATEMENT OF FINANCIAL ACTIVITY (By Nature or Type) For the Period Ended 30 November 2015

Current YTD YTD Var. $ Var. % Current Annual Budget Actual (b)-(a) (b)-(a)/(a) Var. Note Budget (a) (b) Operating Revenues $ $ $ $ % Rates 9 2,674,298 2,674,298 2,620,429 (53,869) (2.01%) Operating Grants, Subsidies and 0 Contributions 11 2,896,582 1,385,397 729,598 (655,799) (47.34%) #### Fees and Charges 1,534,450 659,945 483,084 (176,861) (26.80%) q Service Charges 0 0 0 0 Interest Earnings 58,551 24,475 32,358 7,883 32.21% Other Revenue 666,322 277,625 181,930 (95,695) (34.47%) q Profit on Disposal of Assets 8 37,927 0 0 0 Total Operating Revenue 7,868,130 5,021,740 4,047,398 (974,342) Operating Expense Employee Costs (2,308,499) (961,655) (865,209) 96,446 10.03% q Materials and Contracts (2,151,458) (932,420) (661,377) 271,043 29.07% q Utility Charges (232,594) (96,820) (69,739) 27,081 27.97% q Depreciation on Non-Current Assets (1,855,939) (792,210) (1,274,986) (482,776) (60.94%) p Interest Expenses (79,096) (35,460) (39,236) (3,776) (10.65%) Insurance Expenses (144,632) (80,630) (128,383) (47,753) (59.22%) p Other Expenditure (265,039) (126,150) (106,920) 19,230 15.24% q Loss on Disposal of Assets 8 (44,000) 0 0 0 Total Operating Expenditure (7,081,257) (3,025,345) (3,145,849) (120,504)

Capital Revenues Grants, Subsidies and Contributions 11 2,323,897 589,250 467,386 (121,864) (20.68%) q Proceeds from Disposal of Assets 8 100,000 79,625 0 (79,625) (100.00%) q Total Capital Revenues 2,423,897 668,875 467,386 (201,489) Capital Expenses Land Held for Resale 0 0 0 0 Land and Buildings 13 (1,496,184) (610,905) (140,812) 470,093 76.95% q Infrastructure - Roads 13 (2,427,509) (1,011,450) (431,011) 580,439 57.39% q Infrastructure - Parks, Ovals, & Dam 13 (170,000) (8,335) (5,393) 2,942 Infrastructure - Public Facilities 13 0 0 0 0 Infrastructure - Footpaths 13 (29,264) (12,190) 12,190 100.00% q Infrastructure - Drainage 13 0 0 0 0 Heritage Assets 13 0 0 0 0 Plant and Equipment 13 (787,000) (386,250) 0 386,250 100.00% q Furniture and Equipment 13 (5,475) (2,280) 0 2,280 100.00% Total Capital Expenditure (4,915,432) (2,031,410) (577,215) 1,454,195

Net Cash from Capital Activities (2,491,535) (1,362,535) (109,829) 1,252,706

Net Operations, Capital and Financing (13,822) 1,331,941 2,003,712 671,771

Opening Funding Surplus(Deficit) 3 13,821 13,821 1,692,604 1,678,783 12146.61% p

Closing Funding Surplus(Deficit) 3 (0) 1,345,762 3,696,316 2,350,554

Indicates a variance between Year to Date (YTD) Budget and YTD Actual data as per the adopted materiality threshold. Refer to Note 2 for an explanation of the reasons for the variance.

This statement is to be read in conjunction with the accompanying Financial Statements and notes.

7 SHIRE OF PERENJORI STATEMENT OF CAPITAL ACQUSITIONS AND CAPITAL FUNDING For the Period Ended 30 November 2015

YTD 30 11 2015 YTD Actual YTD Actual New (Renewal Current YTD Current Annual Capital Acquisitions Note /Upgrade Expenditure) YTD Actual Total Budget Budget Variance (a) (b) (c) = (a)+(b) (d) (d) - (c) $ $ $ $ $ Land and Buildings 13 102,366 38,467 140,833 610,905 1,466,183 610,905

Infrastructure Assets - Roads 13 431,011 0 431,011 1,011,450 2,427,509 (580,439)

Infrastructure - Parks, Ovals, & Dam 13 0 5,393 5,393 8,335 170,000 (2,942)

Infrastructure Assets - Footpaths 13 0 0 0 12,190 29,264 (12,190)

Plant and Equipment 13 0 0 0 386,250 787,000 (386,250)

Furniture and Equipment 13 0 0 0 2,280 5,475 (2,280)

Capital Expenditure Totals 533,377 43,860 577,236 2,031,410 4,885,431 (373,197)

Funded By:

Capital Grants and Contributions Note 11 459,915 589,250 2,148,200 129,335

Borrowings Note 10 0 0 0 0

Other (Disposals & C/Fwd) Note 8 0 79,625 100,000 (79,625)

Own Source Funding - Cash Backed Reserves Plant Replacement Reserve 0 0 210,822 Water Harvesting Control Reserve 0 0 38,104 Community Bus & Maintenance Reserve 0 0 16,000 Total Own Source Funding - Cash Backed Reserves Note 7 0 0 264,926 0

Own Source Funding - Operations 117,321 1,362,535 2,372,305 (1,245,214) Capital Funding Total 577,236 2,031,410 4,885,431 1,454,174

Comments and graphs

Capital Expenditure Program YTD Current YTD Budget Furniture and Equipment YTD Actual Total

Plant and Equipment

Infrastructure Assets - Footpaths

Infrastructure - Parks, Ovals, & Dam

Infrastructure Assets - Roads

Land and Buildings

0 200,000 400,000 600,000 800,000 1,000,000 1,200,000

8 SHIRE OF PERENJORI STATEMENT OF BUDGET AMENDMENTS (Statutory Reporting Program) For the Period Ended 30 November 2015

Adopted Budget Current YTD Amendments Current Annual Budget Adopted Budget (Note 5) Budget (a) Operating Revenues $ $ $ $ Governance 30,475 30,475 12,690 General Purpose Funding - Rates 2,674,298 2,674,298 2,674,298 General Purpose Funding - Other 1,873,395 1,873,395 934,280 Law, Order and Public Safety 19,750 19,750 9,810 Health 4,200 4,200 1,980 Education and Welfare 118,500 118,500 49,375 Housing 200,500 200,500 83,535 Community Amenities 35,450 35,450 35,180 Recreation and Culture 69,100 69,100 46,275 Transport 1,435,285 1,435,285 666,322 Economic Services 510,250 510,250 150,095 Other Property and Services 896,927 896,927 357,900 Total Operating Revenue 7,868,130 0 7,868,130 5,021,740 Operating Expense Governance (209,934) (209,934) (142,795) General Purpose Funding (87,334) (87,334) (36,380) Law, Order and Public Safety (202,313) (202,313) (95,900) Health (85,690) (85,690) (35,670) Education and Welfare (278,648) (278,648) (116,085) Housing (542,316) (542,316) (208,251) Community Amenities (401,639) (401,639) (169,069) Recreation and Culture (932,297) (932,297) (388,295) Transport (2,844,564) (2,844,564) (1,189,075) Economic Services (831,637) (831,637) (346,450) Other Property and Services (667,058) 0 (664,885) (297,375) Total Operating Expenditure (7,083,430) 0 (7,081,257) (3,025,345)

Funding Balance Adjustments Add back Depreciation 1,855,939 1,855,939 792,210 Adjust (Profit)/Loss on Asset Disposal 6,073 6,073 0 Adjust Provisions and Accruals 0 0 0 Net Cash from Operations 2,646,712 0 2,648,885 2,788,605

Capital Revenues Grants, Subsidies and Contributions 2,323,897 2,323,897 589,250 Proceeds from Disposal of Assets 291,100 0 100,000 79,625 Proceeds from Sale of Investments 0 0 Total Capital Revenues 2,614,997 0 2,423,897 668,875 Capital Expenses Land Held for Resale 0 0 0 Land and Buildings (1,496,183) 0 (1,496,185) (610,905) Infrastructure - Roads (2,427,509) (2,427,509) (1,011,450) Infrastructure - Parks, Ovals, & Dam (170,000) 0 (170,000) (8,335)

Infrastructure - Public Facilities 0 0 0 Infrastructure - Footpaths (29,264) (29,264) (12,190) Infrastructure - Drainage 0 0 0 Heritage Assets 0 0 0 Plant and Equipment (787,000) (787,000) (386,250) Furniture and Equipment (5,475) (5,475) (2,280) Total Capital Expenditure (4,915,431) 0 (4,915,433) (2,031,410)

Net Cash from Capital Activities (2,300,434) 0 (2,491,536) (1,362,535)

Financing Proceeds from New Debentures 0 0 0 Proceeds from Advances 0 0 0 Self-Supporting Loan Principal 0 0 0 Transfer from Reserves 226,822 226,822 0 Purchase of Investments 0 0 0 Advances to Community Groups 0 0 0 Repayment of Debentures (175,004) (175,004) (87,504) Transfer to Reserves (222,990) (222,990) (6,625) Net Cash from Financing Activities (171,172) 0 (171,172) (94,129)

Net Operations, Capital and Financing 175,106 0 (13,822) 1,331,941

Opening Funding Surplus(Deficit) 13,821 0 13,821 13,821

Closing Funding Surplus(Deficit) 188,927 0 (0) 1,345,762

Indicates a variance between Year to Date (YTD) Budget and YTD Actual data as per the adopted materiality threshold.

9 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

1. SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of Accounting This statement comprises a special purpose financial report which has been prepared in accordance with Australian Accounting Standards (as they apply to local governments and not-for-profit entities), Australian Accounting Interpretations, other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting policies which have been adopted in the preparation of this statement are presented below and have been consistently applied unless stated otherwise.

Except for cash flow and rate setting information, the report has also been prepared on the accrual basis and is based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and liabilities.

Critical Accounting Estimates The preparation of a financial report in conformity with Australian Accounting Standards requires management to make judgements, estimates and assumptions that effect the application of policies and reported amounts of assets and liabilities, income and expenses.

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 about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

(b) The Local Government Reporting Entity All Funds through which the Council controls resources to carry on its functions have been included in this statement.

In the process of reporting on the local government as a single unit, all transactions and balances between those funds (for example, loans and transfers between Funds) have been eliminated.

All monies held in the Trust Fund are excluded from the statement, but a separate statement of those monies appears at Note 12.

(d) Rates, Grants, Donations and Other Contributions Rates, grants, donations and other contributions are recognised as revenues when the local government obtains control over the assets comprising the contributions. Control over assets acquired from rates is obtained at the commencement of the rating period or, where earlier, upon receipt of the rates.

(e) Goods and Services Tax Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).

Receivables and payables are stated inclusive of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included with receivables or payables in the statement of financial position.

Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to, the ATO are presented as operating cash flows.

10 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(f) Cash and Cash Equivalents Cash and cash equivalents include cash on hand, cash at bank, deposits available on demand with banks and other short term highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and bank overdrafts.

Bank overdrafts are reported as short term borrowings in current liabilities in the statement of financial position.

(g) Trade and Other Receivables Trade and other receivables include amounts due from ratepayers for unpaid rates and service charges and other amounts due from third parties for goods sold and services performed in the ordinary course of business.

Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets.

Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are known to be uncollectible are written off when identified. An allowance for doubtful debts is raised when there is objective evidence that they will not be collectible.

(h) Inventories General Inventories are measured at the lower of cost and net realisable value.

Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

Land Held for Resale Land held for development and sale is valued at the lower of cost and net realisable value. Cost includes the cost of acquisition, development, borrowing costs and holding costs until completion of development. Finance costs and holding charges incurred after development is completed are expensed.

Gains and losses are recognised in profit or loss at the time of signing an unconditional contract of sale if significant risks and rewards, and effective control over the land, are passed on to the buyer at this point.

Land held for sale is classified as current except where it is held as non-current based on Council’s intentions to release for sale.

(i) Fixed Assets All assets are initially recognised at cost. Cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition. The cost of non-current assets constructed by the local government includes the cost of all materials used in the construction, direct labour on the project and an appropriate proportion of variable and fixed overhead.

Certain asset classes may be revalued on a regular basis such that the carrying values are not materially different from fair value. Assets carried at fair value are to be revalued with sufficient regularity to ensure the carrying amount does not differ materially from that determined using fair value at reporting date.

11 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(j) Depreciation of Non-Current Assets All non-current assets having a limited useful life are systematically depreciated over their useful lives in a manner which reflects the consumption of the future economic benefits embodied in those assets.

Depreciation is recognised on a straight-line basis, using rates which are reviewed each reporting period. Major depreciation rates and periods are:

Buildings 25 to 50 years Construction other than Buildings (Public Facilities) 5 to 50 years Furniture and Equipment 4 to 10 years Plant and Equipment 5 to 15 years Heritage Assets 25 to 50 years Roads 25 years Footpaths 50 years Sewerage Piping 75 years Water Supply Piping and Drainage Systems 75 years

(k) Trade and Other Payables Trade and other payables represent liabilities for goods and services provided to the Council prior to the end of the financial year that are unpaid and arise when the Council becomes obliged to make future payments in respect of the purchase of these goods and services. The amounts are unsecured, are recognised as a current liability and are normally paid within 30 days of recognition.

(l) Employee Benefits The provisions for employee benefits relates to amounts expected to be paid for long service leave, annual leave, wages and salaries and are calculated as follows:

(i) Wages, Salaries, Annual Leave and Long Service Leave (Short-term Benefits) The provision for employees’ benefits to wages, salaries, annual leave and long service leave expected to be settled within 12 months represents the amount the Shire has a present obligation to pay resulting from employees services provided to balance date. The provision has been calculated at nominal amounts based on remuneration rates the Shire expects to pay and includes related on-costs. (ii) Annual Leave and Long Service Leave (Long-term Benefits) The liability for long service leave is recognised in the provision for employee benefits and measured as the present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the project unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at the reporting date on national government bonds with terms to maturity and currency that match as closely as possible, the estimated future cash outflows. Where the Shire does not have the unconditional right to defer settlement beyond 12 months, the liability is recognised as a current liability.

12 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(m) Interest-bearing Loans and Borrowings All loans and borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs.

After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the effective interest method. Fees paid on the establishment of loan facilities that are yield related are included as part of the carrying amount of the loans and borrowings.

Borrowings are classified as current liabilities unless the Council has an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date.

Borrowing Costs Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset.

(n) Provisions Provisions are recognised when: The council has a present legal or constructive obligation as a result of past events; it is more likely than not that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. Provisions are not recognised for future operating losses.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one of item included in the same class of obligations may be small.

(o) Current and Non-Current Classification In the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the Council's operational cycle. In the case of liabilities where Council does not have the unconditional right to defer settlement beyond 12 months, such as vested long service leave, the liability is classified as current even if not expected to be settled within the next 12 months. Inventories held for trading are classified as current even if not expected to be realised in the next 12 months except for land held for resale where it is held as non current based on Council's intentions to release for sale.

13 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(p) Nature or Type Classifications

Rates All rates levied under the Local Government Act 1995. Includes general, differential, specific area rates, minimum rates, interim rates, back rates, ex-gratia rates, less discounts offered. Exclude administration fees, interest on instalments, interest on arrears and service charges.

Operating Grants, Subsidies and Contributions Refer to all amounts received as grants, subsidies and contributions that are not non-operating grants.

Non-Operating Grants, Subsidies and Contributions Amounts received specifically for the acquisition, construction of new or the upgrading of non•current assets paid to a local government, irrespective of whether these amounts are received as capital grants, subsidies, contributions or donations.

Profit on Asset Disposal Profit on the disposal of assets including gains on the disposal of long term investments. Losses are disclosed under the expenditure classifications.

Fees and Charges Revenues (other than service charges) from the use of facilities and charges made for local government services, sewerage rates, rentals, hire charges, fee for service, photocopying charges, licences, sale of goods or information, fines, penalties and administration fees. Local governments may wish to disclose more detail such as rubbish collection fees, rental of property, fines and penalties, other fees and charges.

Service Charges Service charges imposed under Division 6 of Part 6 of the Local Government Act 1995. Regulation 54 of the Local Government (Financial Management) Regulations 1996 identifies the These are television and radio broadcasting, underground electricity and neighbourhood surveillance services. Exclude rubbish removal charges. Interest and other items of a similar nature received from bank and investment accounts, interest on rate instalments, interest on rate arrears and interest on debtors.

Interest Earnings Interest and other items of a similar nature received from bank and investment accounts, interest on rate instalments, interest on rate arrears and interest on debtors.

Other Revenue / Income Other revenue, which can not be classified under the above headings, includes dividends, discounts, rebates etc.

Employee Costs All costs associate with the employment of person such as salaries, wages, allowances, benefits such as vehicle and housing, superannuation, employment expenses, removal expenses, relocation expenses, worker's compensation insurance, training costs, conferences, safety expenses, medical examinations, fringe benefit tax, etc.

Materials and Contracts All expenditures on materials, supplies and contracts not classified under other headings. These include supply of goods and materials, legal expenses, consultancy, maintenance agreements, communication expenses, advertising expenses, membership, periodicals, publications, hire expenses, rental, leases, postage and freight etc. Local governments may wish to disclose more detail such as contract services, consultancy, information technology, rental or lease expenditures.

Utilities (Gas, Electricity, Water, etc.) Expenditures made to the respective agencies for the provision of power, gas or water. Exclude expenditures incurred for the reinstatement of roadwork on behalf of these agencies.

14 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(q) Nature or Type Classifications (Continued)

Insurance All insurance other than worker's compensation and health benefit insurance included as a cost of employment.

Loss on asset disposal Loss on the disposal of fixed assets.

Depreciation on non-current assets Depreciation expense raised on all classes of assets.

Interest expenses Interest and other costs of finance paid, including costs of finance for loan debentures, overdraft accommodation and refinancing expenses.

Other expenditure Statutory fees, taxes, provision for bad debts, member's fees or levies including WA Fire Brigade Levy and State taxes. Donations and subsidies made to community groups.

(r) Statement of Objectives

Council has adopted a 'Plan for the future' comprising a Strategic Community Plan and Corporate Business Plan to provide the long term community vision, aspirations and objectives.

Based upon feedback received from the community the vision of the Shire is: "A wonderful place to live, work, invest and visit with the community working together to achieve shared objectives"

The Strategic Community Plan defines the key objectives of the Shire as: "Economic: A strong, resilient and balanced economy. Environment: Our unique natural and built environment is protected and enhanced. Social: Our community enjoys a high quality of life. Civic Leadership: A collaborative and engaged community."

(s) Reporting Programs

Council operations as disclosed in this statement encompass the following service orientated activities/programs:

GOVERNANCE Expenses associated with provision of services to members of council and elections. Also included are costs associated with computer operations, corporate accounting, corporate records and asset management. Costs reported as administrative expenses are redistributed in accordance with the principle of activity based costing (ABC).

GENERAL PURPOSE FUNDING Rates and associated revenues, general purpose government grants, interest revenue and other miscellaneous revenues such as commission on Police Licensing. The costs associated with raising the above mentioned revenues, eg. Valuation expenses, debt collection and overheads.

LAW, ORDER, PUBLIC SAFETY Enforcement of Local Laws, fire prevention, animal control and provision of ranger services.

HEALTH Health inspection services, food quality control, mosquito control and contributions towards provision of medical health services.

15 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(s) Reporting Programs (Continued)

HOUSING Provision and maintenance of rented housing accommodation for pensioners and employees.

COMMUNITY AMENITIES Sanitation, sewerage, stormwater drainage, protection of the environment, public conveniences, cemeteries and town planning.

RECREATION AND CULTURE Parks, gardens and recreation reserves, library services, television and radio re-broadcasting, swimming facilities, walk trails, youth recreation, Shark Bay World Heritage Discovery and Visitor Centre, boat ramps, foreshore, public halls and Shark Bay Recreation Centre.

TRANSPORT Construction and maintenance of roads, footpaths, drainage works, parking facilities, traffic control, depot operations, plant purchase, marine facilities and cleaning of streets.

ECONOMIC SERVICES Tourism, community development, pest control, building services, caravan parks and private works.

OTHER PROPERTY & SERVICES Plant works, plant overheads and stock of materials.

16 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 2: EXPLANATION OF MATERIAL VARIANCES

Timing/ Reporting Program Var. $ Var. % Var. Permanent Explanation of Variance Operating Revenues Governance 54,390 429% p Timing Refund Received from Regional Council not budgeted for Recreation and Culture (9,696) -21% Timing Transport (340,634) -51% q Timing Other Property and Services (161,333) -45% q Timing

Operating Expense Law, Order and Public Safety 19,544 20% q Timing Housing 6,613 3% Timing Community Amenities 28,829 17% q Timing Transport (198,303) -17% p Timing Economic Services 49,418 14% q Timing Other Property and Services 61,085 21% q Timing

Capital Expenses Land Held for Resale 0 Land and Buildings 470,093 77% q Timing Infrastructure - Roads 580,439 57% q Timing Plant and Equipment 386,250 100% q Timing Furniture and Equipment 2,280 100% Timing

Surplus/(Deficit) Opening Funding Surplus(Deficit) 1,678,783 12147% p Permanent FAGS & MWDC Grants Received 30th June 2015

17 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 3: NET CURRENT FUNDING POSITION Positive=Surplus (Negative=Deficit)

YTD 30 Nov Note 2015 30th June 2015 YTD 30 Nov 2014 $ $ $ Current Assets Cash Unrestricted 4 2,973,794 1,618,105 1,329,781 Cash Restricted 4 1,495,678 1,636,708 2,366,003 Receivables - Rates & Rubbish 6 593,505 116,477 466,735 Receivables -Other 6 107,332 299,243 281,712 Interest / ATO Receivable/Trust 8,891 (12,994) (22,165) Inventories 139,534 92,897 31,566 5,318,734 3,750,436 4,453,631

Less: Current Liabilities Payables (219,482) (596,126) (290,393) Provisions (25,673) (147,436) (58,519) (245,154) (743,562) (348,912) Less: Adjustments Cash Reserves - Restricted 7 (1,495,678) (1,636,708) (2,366,003) For Current Leave Provisions 25,673 147,436 58,519 For Current Borrowings 92,743 175,005 87,654 (1,377,262) (1,314,268) (2,219,830)

Net Current Funding Position 3,696,316 1,692,604 1,884,889

Note 3 - Liquidity Over the Year 5,000 2015-16

4,500 4,000 2014-15 3,500 2013-14 3,000 2,500

2,000 Amount Amount '000s) ( $ 1,500 1,000 500 0 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

Comments - Net Current Funding Position Receivables Other is comprised of Sundry Debtors, Pensioners Rebates Allowed Sundry Debtors Rubbish & ESL Interest

18 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 4: CASH AND INVESTMENTS

Interest Unrestricted Restricted Trust Investments Total Institution Maturity Rate $ $ $ $ Amount $ Date (a) Cash Deposits Municipal Bank Account 5375008 1.25% 52,690 52,690 Bankwest At Call Telenet Saver Account 0542587 2.40% 2,900,675 1,205,796 186,882 4,293,353 Bankwest At Call Mt Gibson Infrastructure Account 0860049 1.25% 289,882 289,882 Bankwest At Call Trust Bank Account 5373006 38,913 38,913 Bankwest At Call Perenjori Benefit Trust Account 0849576 0 0 Bankwest At Call Community Dev Projects Account 856328 20,129 20,129 Bankwest Petty Cash 300 300

Total 2,973,794 1,495,678 225,795 0 4,695,268

Note 4A: CASH INVESTMENTS

Comments/Notes - Investments

19 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 5: BUDGET AMENDMENTS Amendments to original budget since budget adoption. Surplus/(Deficit)

Amended GL Account Non Cash Increase in Decrease in Budget Running Code Description Council Resolution Classification Adjustment Available Cash Available Cash Balance $ $ $ $ Budget Adoption Permanent Changes

0 0 0

20 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015 Note 6: RECEIVABLES

Receivables - Rates Receivable YTD 30 Nov 2015 30 June 2015 Receivables - General Current 30 Days 60 Days 90+Days $ $ $ $ $ $ Receivables - General 58,452 17,016 427 21,182 Opening Arrears Previous Years 136,240 83,312 Levied this year 2,638,102 2,620,076 Total Receivables General Outstanding 97,076 Less Collections to date (2,154,417) (2,567,149) Equals Current Outstanding 619,925 136,240 Net Rates Collectable 619,925 136,240 Note 6 - Accounts Receivable (non-rates) % Collected 77.66% 94.96%

Non Current Assets: 90+Days Rates Non-Current 21,081 21,081 22%

Total Rates Outstanding 589,681 157,320

60 Days Note 6 - Rates Collected 0% 2,500 2015-16 30 Days 2,000 2014-15 18% Current

60% 1,500

1,000

500 Amount $('000s) Amount

0 [Insert explanatory notes and commentary on trends and timing] Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun -500

Comments/Notes - Receivables Rates Comments/Notes - Receivables General Total Rates Outstanding does not include Rubbish & ESL Levy

21 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 6A - RECEIVABLES GENERAL

Debtors Trial Balance Debtors GT 90 Days Age GT 60 Days GT 30 Days Current Total 80365 $ 180.00 $ 180.00 80591 $ 260.00 $ 260.00 80581 $ 260.00 $ 260.00 80394 $ 7,392.00 $ 7,392.00 80555 $ 456.07 180 $ 456.07 80243 $ 260.00 $ 260.00 80594 $ 90.00 $ 90.00 80565 $ 160.00 $ 160.00 80546 $ 10,859.93 $ 10,859.93 81553 $ 971.36 238 $ 971.36 80580 $ 1,200.00 $ 1,200.00 80342 $ 16,785.72 $ 36,006.57 $ 52,792.29 80489 $ 630.00 $ 630.00 80519 $ 1,169.89 325 $ 1,169.89 80552 $ 70.00 $ 70.00 80585 $ 115.50 $ 115.50 80596 $ 160.00 $ 160.00 80533 $ 2,560.00 570 $ 2,560.00 80592 $ 44.00 $ 44.00 81549 $ 117.15 $ 117.15 80013 $ 440.00 $ 440.00 80593 $ 251.90 $ 251.90 80570 $ 115.90 $ 300.00 $ 415.90 80562 $ 501.58 153 $ 133.48 $ 635.06 80541 $ 15,388.56 122 $ 15,388.56 80508 $ 134.26 174 $ 62.49 $ 196.75 $ 21,181.72 $1,762.00 $ 427.37 $ 17,015.72 $ 58,451.55 $ 97,076.36 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 7: Cash Backed Reserve

2015-16 Current Budget Current Budget Actual Current Budget Actual Transfers Current Budget Budgeted Interest Actual Interest Transfers In Transfers In Transfers Out Out Transfer out Closing Actual YTD Name Opening Balance Earned Earned (+) (+) (-) (-) Reference Balance Closing Balance $ $ $ $ $ $ $ $ $ Leave Reserve Equity 58,079 1416 461 0 0 0 59,495 58,540 Plant Replacement Reserve Equity. 232,112 6777 1,841 0 0 (210,822) 0 28,067 233,953 Computer Reserve Equity. 8,380 205 59 0 0 0 0 8,585 8,439 Staff Housing Reserve Equity. 171,283 4181 1,359 100000 0 0 0 275,464 172,642 Joint Venture Housing Reserve Equity. 183,337 2892 1,454 100000 0 0 0 286,229 184,792 Local Groups Int Free Loan Reserve Equity.. 15,875 387 126 0 0 0 0 16,262 16,001 Local Achievement Reserve Equity.. 2,603 64 18 0 0 0 0 2,667 2,620 Refuse Site Reserve Equity. 94,711 2309 751 0 0 0 0 97,020 95,462 Swimming Pool Reserve Equity. 81,488 1987 646 0 0 0 0 83,475 82,135 Caravan Park Reserve Equity. 8,026 196 64 0 0 0 0 8,222 8,089 Cvp Village Maintenance Reserve Equity. 50,036 1220 397 0 0 0 0 51,256 50,433 Airstrip Development Reserve Equity. 2,928 71 23 0 0 0 0 2,999 2,951 Water Harvesting Control Reserve Equity. 39,211 956 311 0 0 (38,104) 0 2,063 39,522 Vocal History Reserve Equity. 7,332 179 58 0 0 0 0 7,511 7,390 Water Supply Reserve Equity. 17,872 436 142 0 0 0 0 18,308 18,014 Community Bus & Maint Reserve Equity. 17,640 430 140 0 0 (16,000) 0 2,070 17,780 Road Reserve Equity. 10,122 247 80 0 0 0 0 10,369 10,202 Gravel Pit Rehab Reserve Equity. 18,451 451 146 0 0 0 0 18,902 18,597 Community Amen Reserve Equity. 24,391 597 193 0 0 0 0 24,988 24,584 Sport & Rec Amenities Reserve Equity. 2,660 65 21 0 0 0 0 2,725 2,681 Mt Gibson Infrastructure Equity 288,972 3708 910 0 0 0 0 292,680 289,882 Communications Reserve 150,000 0 970 0 0 150,000 150,970 $ 1,485,508 $ 28,774 $ 10,170 $ 200,000 $ - -$ 264,926 $ - $ 1,449,356 $ 1,495,678

Note 7 - Year To Date Reserve Balance to End of Year Estimate Current Budget Closing Balance Actual YTD Closing Balance

350

300 Thousands 250

200

150

100

Comments/Notes

23 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015 Note 8 CAPITAL DISPOSALS

Current Budget Actual YTD Profit/(Loss) of Asset Disposal YTD 30 11 2015

Profit Cost Accum Depr Proceeds (Loss) Net Book Value Sale Proceeds Variance Comments $ $ $ $ $ $ $ Plant and Equipment Mitsubishi Dual Cab - 1500 PJ 16,427 20,000 3,573 Volvo Grader - PJ 1558 93,454 80,100 (13,354) Ammann Mulit Tyred Roller - PJ 1501 27,545 60,000 32,455 Mitsubish Triton - PJ 1568 9,673 9,000 (673) Mitsubish Triton - PJ 1570 8,528 9,000 472 Mitsubish Triton - PJ 1579 9,572 11,000 1,428 Kubota Mower PJ 1654 6,900 2,000 (4,900)

Land and Buildings Lot 71 Carnamah Road Property 144,000 100,000 (44,000)

0 0 0 0 316,099 291,100 (24,999)

Comments - Capital Disposal/Replacements

24 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 9: RATING INFORMATION Rate in Number Rateable Rate Interim Back Total Current Budget Current Budget Current Budget Current Budget $ of Value Revenue Rates Rates Revenue Rate Interim Back Total Properties $ $ $ $ $ Revenue Rate Rate Revenue RATE TYPE $ $ $ $ Differential General Rate UV Rural 1.9441 267 83,272,750 1,618,600 0 0 1,618,600 1,618,906 0 0 1,618,906 UV Mining 33.3118 78 1,954,745 651,184 (52,085) (480) 598,619 651,161 0 0 651,161 GRV Townsites 7.6810 177 1,186,000 85,208 310 0 85,518 91,091 0 0 91,091 GRV Mining 7.6810 2 6,434,980 494,272 0 0 494,272 494,238 0 0 494,239 Sub-Totals 524 92,848,475 2,849,265 (51,775) (480) 2,797,010 2,855,396 0 0 2,855,397 Minimum Minimum Payment $ UV Rural 310.00 9 53,700 2,790 0 0 2,790 2,790 0 0 2,790 UV Mining 406.00 34 18,988 10,962 0 0 10,962 13,752 0 0 13,752 GRV Townsites 310.00 35 34,378 10,850 0 0 10,850 10,850 0 0 10,850 GRV Mining 310.00 1 0 0 0 0 0 310 0 0 310 Sub-Totals 79 107,066 24,602 0 0 24,602 27,702 0 0 27,702 2,821,612 2,883,099 Discounts (201,183) (220,000) Concession 0 0 Amount from General Rates 2,620,429 2,663,099 Ex-Gratia Rates 0 11,200 Totals 2,620,429 2,674,299

Comments - Rating Information

25 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

10. INFORMATION ON BORROWINGS (a) Debenture Repayments

Interest Principal Principal Principal Interest Rate 1-Jul-15 Repayments Outstanding Repayments Current Current Current Particulars % Actual Budget Actual Budget Actual Budget $ $ $ $ $ $

Loan 94 Industrial Land 7.38% 26,532 0 8,211 26,532 18,321 0 1,850

Loan 96 CHA Housing 6.54% 121,462 5,062 10,290 116,399 111,172 3,911 7,778

Loan 97 Flat Pack Housing 4.68% 164,319 10,055 20,345 154,264 143,974 3,845 7,579

Loan 98 Subdivision John Street 6.97% 311,194 7,548 15,360 303,646 295,834 10,845 21,548

Loan 99 Aquatic Centre 6.09% 327,767 32,212 65,389 295,556 262,378 9,973 19,340

Loan 100 Aquatic Centre 5.50% 261,849 15,958 32,290 245,890 229,559 6,292 12,409

Loan 101 2x Duplex Housing 4.68% 186,726 11,426 23,119 175,300 163,607 4,369 8,592

Totals 1,399,848 82,262 175,004 1,317,587 1,224,844 39,236 79,096

All debenture repayments were financed by general purpose revenue.

(b) New Debentures

No new debentures were raised during the reporting period.

26 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015 Note 11: GRANTS AND CONTRIBUTIONS Program/Details Grant Provider Approval 2015-16 Variations Operating Capital Recoup Status GL Current Additions Received Not Received Budget (Deletions) (Y/N) $ $ $ $ $ $ GENERAL PURPOSE FUNDING Received 30.06.2015 03300 Grants Commission Grant 30 Dept Local Government Y 1,022,627 (511,132) 1,022,627 0 264,432 247,063 03301 Untied Road Grant 30 Dept Local Government Y 820,792 (438,605) 820,792 0 186,539 195,649 GOVERNANCE 04315 Grant Income - Trainee. 30 Y 1,200 0 1,200 0 4,091 (2,891) LAW, ORDER, PUBLIC SAFETY 05100 Fesa Operating Grant 30 FESA Y 19,000 0 19,000 0 12,813 6,187 EDUCATION 08424 Early Childhood Centre - Grant Income - Clgf 32 Clgf Individual Y 105,000 0 0 105,000 0 105,000 08551 Youth Activities Grant 30 Y 22,500 0 22,500 0 0 22,500 HOUSING 9312 Housing Grant - Regional. 30 Y 355,697 0 355,697 0 355,697 COMMUNITY AMENITIES 10508 Grant Income - Community Bus. 32 58,000 0 0 58,000 0 58,000 RECREATION AND CULTURE 11300 Govt Grant - Swimming Pool 30 Dept Local Government Y 3,000 0 3,000 0 0 3,000 11306 Grant - Dept Of Sport & Rec. 32 Dept of Sport & Rec Y 30,000 0 30,000 0 30,000 0 11518 Grant Income Received 32 Mt Gibson Y 200,000 0 0 200,000 0 200,000 TRANSPORT 12300 Direct Grant 30 Main Roads Y 819,463 0 819,463 0 215,971 603,492 12753 Mrwa Service Agreement Income - Abc. 33 Main Roads Y 41,172 0 41,172 0 17,155 24,017 12751 Mrwa Service Agreement Income - General. 33 Main Roads Y 340,000 0 340,000 0 123,470 216,530 12301 Regional Road Group Funding. 32 Main Roads Y 778,500 0 0 778,500 211,067 567,433 12303 Roads To Recovery Funding 32 Dept of Inf and Transport Y 776,700 0 0 776,700 218,849 557,851 ECONOMIC SERVICES 13914 Council Cont - Telecommunications Tower 32 150,000 0 0 150,000 0 150,000 13189 Mt Gibson Infrastructure Fund - Caravan Park Infs. 32 Mt Gibson Y 50,000 0 0 50,000 0 50,000 OTHER PROPERTY & SERVICES 14700 Fuel Rebates. 33 Y 24,000 0 24,000 0 10,613 13,387 14503 Hacc - Bus Maintenance Contribution 33 Hacc Y 8,000 0 8,000 0 2,667 5,333 14504 Reimbursements - Good Insurance 33 WALGA Y 4,000 0 4,000 3,774 226 14950 Reimbursements Income. 33 Y 500 0 500 0 0 500 TOTALS 5,630,151 (949,737) 3,156,254 2,473,897 1,301,440 3,378,974

OperatingOperating 3,481,951 585,369 841,525 Non-OperatingNon-operating 32 2,148,200 (175,697) 459,915 Balance 5,630,151 1,301,440 4,328,711 5,630,151

27 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 12: TRUST FUND

Funds held at balance date over which the Shire has no control and which are not included in this statement are as follows:

Opening Closing Balance Amount Amount Balance Description 1 Jul 15 Received Paid 30-Nov-15 $ $ $ $

Sundry Income 653 0 0 653 Bus Bonds 2,000 400 (1,200) 1,200 Hall Bonds 1,550 300 (700) 1,150 Housing Bonds 10,053 3,950 (10,250) 3,753 Nomination Bonds 0 640 0 640 Yarra Yarra Regional Council 16,461 0 (16,461) 0 Other Bonds 45,728 3,570 (17,781) 31,517

76,445 8,860 (46,392) 38,913

Comments - Trust

Opening Closing Balance Amount Amount Balance Description 1 Jul 15 Received Paid 30-Nov-15 Perenjori Public Benefit Bank Account 210,871 210,871

Income/Expenditure 0 23,989 23,989 Closing Bank Balance 0 0 23,989 186,882

28 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Note 13: CAPITAL ACQUISITIONS Level of Completion Indicators 0%  40%  80%  20%  60%  100%  YTD 30 11 2015 Level of Completion Current Annual Current YTD Variance YTD Actual Indicator Infrastructure Assets Budget Budget YTD Actual (Under)/Over (Renewal Exp) Strategic Reference / Comment Capital Acquisitons by Program Governance

 Capital - Admin Building. 04258 35,000 14,585 6,025 (8,560) 6,025

 Capital -Office Equipment. 4251 5,475 2,280 0 (2,280) 0  Governance Total 40,475 16,865 6,025 (10,840) 6,025

Law, Order And Public Safety

 Capital Expenditure - Buildings 5151 70,000 29,165 0 (29,165) 0

 Cctv 5601 5,000 2,085 0 (2,085) 0  Law, Order And Public Safety Total 75,000 31,250 0 (31,250) 0

Health

 Capital - Medical Centre Building. 07250 15,000 6,250 0 (6,250) 0  Health Total 15,000 6,250 0 (6,250) 0

Education & Welfare

 Early Childhood Centre - Buildings. 08450 167,775 69,905 54,700 (15,205) 0  Education & Welfare Total 167,775 69,905 54,700 (15,205) 0

Housing

 Capital - Housing Expenditure. 09286 580,691 241,955 32,442 (209,513) 32,442  Housing Total 580,691 241,955 32,442 (209,513) 32,442

Community Amenities

 Capital - Land. 10133 150,000 62,500 0 (62,500) 0

 Plant & Equipment - Community Bus. 10451 140,000 116,665 0 (116,665) 0  Community Amenities Total 290,000 179,165 0 (179,165) 0

29 SHIRE OF PERENJORI NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY For the Period Ended 30 November 2015

Recreation And Culture

 Playground Upgrade. 11484 20,000 8,335 5,393 (2,942) 5,393  Capital - Perenjori Pavillion Building 11450 220,000 91,665 0 (91,665) 0  Latham Comm Centre Capital Expn 11476 15,000 6,250 0 (6,250) 0  Bank Of Nsw (Museum) Restoration Expenditure. 11857 30,000 12,500 0 (12,500) 0  Recreation And Culture Total 285,000 118,750 5,393 (113,357) 5,393

Transport

 Capital - Depot Office. 12285 17,000 7,080 559 (6,521) 0  Plant & Equipment Purchase 12283 631,000 262,915 0 (262,915) 0  Plant & Equipment - Sundry. 12284 5,000 2,085 0 (2,085) 0  Road Construction Expense Council 12001 1,034,670 431,100 58,881 (372,219) 0  Road Construction Expense Rrg 12003 900,000 374,995 372,130 (2,865) 0  Road Construction R2R 12006 492,839 205,355 0 (205,355) 0  Footpaths Construction Expense - Job 12004 29,264 12,190 0 (12,190) 0  Transport Total 3,109,773 1,295,720 431,570 (864,150) 0

Economic Services

 Caravan Park- Plant & Equipment. 13193 6,000 2,500 0 (2,500) 0  Caravan Park - Capital. 13194 56,000 23,335 0 (23,335) 0  Capital - Business Incubator (Russell Street Depot). 13651 109,717 45,715 47,086 1,371 0  Capital - Caron Dam'S Roof. 14980 150,000 0 0 0 0  Economic Services Total 321,717 71,550 47,086 (24,464) 0

 Capital Expenditure Total 4,915,432 2,031,410 577,215 (1,454,195) 43,860

Attachment 15122.2

Accounts for Payment

Ordinary Council Meeting 17th December 2015 Shire of Perenjori Local Government Act 1995 Accounts for Payment for the month ended 30th November 2015

Chq/EFT Date Name Description Amount

EFT7784 05/11/2015 OPUS LIVING MUSIC 1 x PWA Sound Art Portable P/A, 1 x Ex- Speaker, 1 x -2599.95 Stand. Minor Equipment (Expensed) - 1 x PWA Sound Art Portable P/A, 1 x Stand

EFT7785 09/11/2015 MIDWEST TRANSPORTABLES Rental Return for the MWT units for the months of -10778.93 September and October 2015

EFT7786 05/11/2015 SOUTH FREMANTLE CONSTRUCTIONS ECO House 2 - Final Agreement on the completion -25466.20 payments for ECO house 2 EFT7787 12/11/2015 AUSTRALIAN TAXATION OFFICE BAS Interest Charge - Amendment of gst for July 2014 Bas -1868.10

EFT7788 12/11/2015 LGIS LGIS Workcare cover 30/6/15 to 30/6/16 - 2nd -81996.16 Installment, LGIS Liability cover 30/6/15 to 30/6/16 - 2nd Installment, LGIS Property Cover - 2nd Installment

EFT7789 17/11/2015 AMPAC DEBT RECOVERY Rates Debt Collection Expenses for the months of -1113.41 September and October 2015 EFT7790 17/11/2015 AUSTRALIAN TAXATION OFFICE Bas Payment due for the month ended 31st October 2015 -45919.10

EFT7791 17/11/2015 BARBECUES GALORE & SOLAHART C/Park - Chair Alum wicker-Larache Dining x 10 -1090.00 GERALDTON EFT7792 17/11/2015 BL & MJ THORNTON Perenjori Waste Removal Expenses for the month of -2803.02 October 2015 EFT7793 17/11/2015 BOC LIMITED Depot - Container Service for period 29/08 to 27/09/15 -112.53 and 28/09 to 28/10/15 EFT7794 17/11/2015 BURGESS RAWSON (WA) PTY LTD W4140/L6808-1 Latham Lease - Water Usage 10/8 to -351.48 12/10/15 EFT7795 17/11/2015 CHRISTOPHER ROBERT KING Presidents's Allowance 2015/16 - 1st and Only -6774.75 Installment Prorata Jul-Oct 15 (4 Months @ $1583.33), Members Travelling & Meeting Fees Exp for Oct 15 Council Meeting EFT7796 17/11/2015 CUTTING EDGES PJ1524/PJ1558/PJ4578 - 40 x Grader Blade Ht Curv, 40 x -3266.12 Plowbolt, 40 x 5/8 Nut" EFT7797 17/11/2015 DEPARTMENT OF FIRE & EMERGENCY 2015/16 ESL in accordance with the Fire & Emergency Act -1972.00 SERVICES PERTH EFT7798 17/11/2015 GERALDTON MOWER & REPAIR SPECIALIST PJ1599 - Champ 5 kit, square line 3.3mm 12pkt -155.00 EFT7799 17/11/2015 GODFREYS Admin - Henry Blue Vacuum Cleaner & Cleaning Solution -545.00 5lts for Polvac Terminator

EFT7800 17/11/2015 GERALDTON TROPHY CENTRE Council Functions Expenses.- 1 x Redraw Shire of -651.75 Perenjori Logo to Suitable Format, 1 x Layout and Print Setup of Plaques, 3 x Jarrah Plaques 200 x 250mm with Sublimated Colour Print for Retiring Councillors

EFT7801 17/11/2015 KOTT GUNNING LAWYERS Legal Fees - Total Fees, Total Disbursements, Gst Applied -134.09

EFT7802 17/11/2015 LAURIE CHARLES BUTLER Deputy Presidents's Allowance 2015/16 - 1st and Only -2265.85 Installment (4 Months @ $395.83), Members meeting payments & Travel Fees for October 15 meetings

EFT7803 17/11/2015 LISA JANE SMITH Members Meeting & Travel Payments - October 15 -434.42 Meetings EFT7804 17/11/2015 MEDELECT BIOMEDICAL SERVICES Repair of Medical Equipment - Spirometer, Power Supply -2964.50 S/N, Diagnostic Charger, Audiometer, Defribrillator, Power Suppy, Oxy Viva, Programmed preventive maintenance of medical equipment - 21/9/15

EFT7805 17/11/2015 MIDWEST CARPENTRY & ELECTRICAL C/Park - 3 x septic waste removals 7000lt tank -4493.50 Shire of Perenjori Local Government Act 1995 Accounts for Payment for the month ended 30th November 2015

Chq/EFT Date Name Description Amount

EFT7806 17/11/2015 MITCHELL & BROWN Caravan Park Village - 3 x 100ltr Bar Fridge White -810.00 EFT7807 17/11/2015 MODERN TEACHING AIDS Childcare Expenses - Wooden blocks, Flower Sorting Tray, -107.58 Simple Scale, Glitter shaker tubes

EFT7808 17/11/2015 OCTANE PLUMBING Capital Business Incubator - Supply & install new sewer -2375.03 pump line in sleeve under drive, supply and install new 20mm water line from water meter near new toilet block to Creedence shed with new hose tap. EFT7809 17/11/2015 PRINT AND DESIGN ONLINE PTY LTD CDO Project Expenses - Vinyl Banner Printed 2 Sided, -1808.00 10,000mm x 1000mm with Hemmed edges, eyelets and wind holes. Designed Printed and Delivered. CDO Project Expenses - 3 x 4m Replacement Banner Pole Kit, Includes Carry Case. CDO Project Expenses - 1 x Basic Pull Up Banner Printed 1 Sided, 850mm x 2000mm, Designed - Printed and Delivered, 1 x Pull Up Banner Re-Skin Printed 1 Side, 850mm x 2000mm, Designed Printed and Delivered EFT7810 17/11/2015 RJ & LJ KING PJ1527 -2 x Lts 10W 30 Havoline Premium Plus, 4 x 235 -6017.00 17.5 x 12.5 Durun, 2 x 245 70 17 Hercules, 8 x 11R 22.5 Goodride, 10 x Valve Extentions, 2PJ - 2 x 235 55 18 Kumho and wheel alignment

EFT7811 17/11/2015 SEEK LIMITED Advertising - Coordinator Perenjori Early Childhood -743.60 Centre & Qualified Child Educator, Advertising - General Hand with Seek Online 24/9/15

EFT7812 17/11/2015 SHIRE OF MORAWA Consultant Fees - Network Inspector Redundancy Payout -3945.40 1 @ 3070.40, Britt St Road Sweeping Mntce - Hire of road sweeper for Latham townsite 4/9/15 for 5hr x $175.00

EFT7813 17/11/2015 TOLL IPEC PTY LTD Toll Ipec freight charges for weeks ended 23rd, and 30th -251.94 October 15 and 6th November 15 EFT7814 17/11/2015 WEST AUSTRALIAN NEWSPAPERS LIMITED Advertising - WA Travel Sat feature 5/9/15 -440.00 EFT7817 26/11/2015 A J PLUMBER N GAS C/Park - Consultant site visit to inspect Waste water -550.00 treatment unit EFT7818 26/11/2015 ABLE SALES Minor Equipment Expensed - Compressor Diesel 100L -1790.00 7HP 20CFM 145PSL 12 Month Warranty

EFT7819 26/11/2015 AFGRI EQUIPMENT PTY LTD 01PJ - Supply & fit spot light kit, 01PJ - Carry out -1212.02 15,000km service EFT7820 26/11/2015 AGWEST MACHINERY & MIDWEST ISUZU MWLGSA Routine Maintenance. - Lamp Asm; Side, Clip; -82.62 Fender Cover, Clip; Blister Cover and Freight EFT7821 26/11/2015 AQUARIUS WASTEWATER MANAGEMENT C/Park - Onsite Consultant charge for site visit 29/10/15 -1199.00 PTY LTD plus fuel expenses EFT7822 26/11/2015 AUSTRALIA POST Postage expenses for the month ended 31st October -102.51 2015 EFT7823 26/11/2015 AUSTRALIA'S GOLDEN OUTBACK Advertising - Shire editorial in 2016 Australia's Golden -1675.00 Outback Holiday Planner

EFT7824 26/11/2015 AUSTRALIAN SERVICES UNION Payroll deductions -51.60 EFT7825 26/11/2015 BLUEHILL COURIERS Freight Services - Geraldton and Perth for month ending -1318.90 31st October 2015 EFT7826 26/11/2015 BUSH BASKET (BENJI) Seniors/Volunteers Dinner - Supply Music by Benji -450.00

EFT7827 26/11/2015 CANINE CONTROL Ranger Services - Patrol date 28th October 2015, 4th -939.40 November, Shire of Perenjori Local Government Act 1995 Accounts for Payment for the month ended 30th November 2015

Chq/EFT Date Name Description Amount

EFT7828 26/11/2015 CHOICES FLOORING GERALDTON 21 Hesford St - Supply & install Atlantic vinyl & new -8134.00 (GERALDTON CARPET CHOICE) discovery carpet, C/Park Office - Supply & Install Atlantic sheet vinyl, 2 John St - Supply & Install Atlantic sheet vinyl, direct stick in living, dining & kitchen

EFT7829 26/11/2015 CIVIC LEGAL Professional Fees - Supply of Audit Letter -580.80 EFT7830 26/11/2015 CMCA LTD Signs - 2 x RV Friendly signs -260.00 EFT7831 26/11/2015 COATES HIRE OPERATIONS PTY LTD PJ/Rothsay Rd - Roller Pad Drum hire 13/10 to 31/10/15, -9714.59 P&G - Trencher hire 19/10 to 31/10/15, P&G - Trencher hire 31/10 to 9/11/15

EFT7832 26/11/2015 COMPLETE LANDSCAPE SOLUTIONS 341A John St - Green Leaf Park Turf x 28.5m2 -330.60

EFT7833 26/11/2015 COUNTRY ARTS WA Annual Subscribtion Membership fee to Country Arts WA -110.00 EFT7834 26/11/2015 COVS PARTS PTY LTD PJ1524. PJ4578, PJ1558 - 3 x fuel, oil, air, radial seal air -3915.08 cleaner,PJ1566, PJ1578, PJ1527 - 6 x Donaldson Filters, 3 x fuel filter kits & freight, PJ1577 - 2 x sika 255 extra cartridge black, PJ1577 - 2 x Fuel Filter, 2 x air Filter, 2 x Filter & 90Deg Elbow 1/4 x 1/8 NPT, PJ1524. PJ4578, PJ1558 - 3 x fuel, oil, air, radial seal air cleaner, Tool Replacement. - Deutsch Crimping Tool, PJ1599 - Hose ClampSSBand 6-16mm Box, Hose ClampSSBand 8-20mm Box, Hose ClampSSBand 11-25mm Box,Hose ClampSSBand 27-51mm Box. PJ1502 - Lube Filter, Filter, Primary Filter,Air Filter. Tool Replacement - Goggle Gas, P1585 - Optim Rot Beacon AMB Mag 12/24 P1524 - Amber 24V DC Tool Replacement - Digital Trye Inflator Gauge Tool Replacement - Retracta Aire Delivery Rell 3/8, P1599 - Globe BA15S 12V 21W (10 pk), Globe BAY15D 24V 21/5 (10 Pk), BA15D 24V 32CP, 12V 5W 11x36 Festoon,12V 10W 31 x 10 Festoon,Wedge Globe 10mm 12V 5W, 24V 5W 11 x 36 Festoon,Globe BA9S 12V 4W,Globe BA9S 12V 3W,Globe BA9S 12V 5W,Globe BA9S 12V 5W,NLA Use 47270 - 1Globe,24V 5W 11x41 Festoon,Bollie Rush Spec Smoke Lens,Pro Uncorded Earplugs 200bx,Bollie Bclean Lens Wipes,Magic Tree Card- 60 Assorted,12V 5W 11 x 41 Festoon, 12V 21/21W Bay EFT7835 26/11/2015 CREEDENCE CONTRACTING PTY LTD Business Incubator Project - Earthworks for carpark -38637.50 including Asphalt & kerbing EFT7836 26/11/2015 DALWALLINU COMMUNITY CENTRE Advertising - Full colour ad Bin Your Street Art"" -133.00

EFT7837 26/11/2015 DALWALLINU CONCRETE PTY LTD Perenjori Rothsay Road Construction Culvert & Drainage -13666.40 Works- 4 x Supply and Delivery of 1200mm Box Culverts,Supply and Delivery of 1200 x 1200mm Box Culvert Bases to suit above Culverts Boundary Road Construction Culvert & Drainage Works-Supply and Delivery of 300mm Single Barrel Headwalls, Supply and Delivery of 375mm Single Barrell Headwalls

EFT7838 26/11/2015 DR NALINI RAO Pre Placement Medicals - Chas Skipworth & Warick Coles -190.00 EFT7839 26/11/2015 FIRE & SAFETY WA Volunteer Protective Clothing - 4 x pairs Oliver Wildland -750.68 fire boots EFT7840 26/11/2015 GALVINS PLUMBING SUPPLIES 159 John St - Toilet cistern & seat, 400mm flexi hose, -183.70 chrome cistern tap, 59 Hesford - Basket strainer waste Shire of Perenjori Local Government Act 1995 Accounts for Payment for the month ended 30th November 2015

Chq/EFT Date Name Description Amount

EFT7841 26/11/2015 GELLATLY'S ROADHOUSE Refreshment & Entertainment Expense - Sandwiches and -233.20 Wraps as Required, R&E - Catering Salad & Meat Wraps, The West Sat 31/10 & Wed 11/11/15

EFT7842 26/11/2015 GERALDTON INDEPENDENT BUILDING Admin Capital - Back Office Extension into Hall - building -563.10 SUPPLIES materials required EFT7843 26/11/2015 GG PUMPS AND ELECTRICAL CRC - Changed Fluros and starters on existing lights, 58 -541.49 Hesford St- Install double weatherproof GPO in garage

EFT7844 26/11/2015 GOLDINGS PAVING CENTRE Townscape - 1 x Bev L/Stone block, Burdekin Cemetery - -768.60 84 x SB19 500 x 165 x 240 Plain split blocks

EFT7845 26/11/2015 GREENFIELD TECHNICAL SERVICES Engineering Services - September to October 2015 -1320.00

EFT7846 26/11/2015 HITACHI Plant Repairs PJ1577 - Lock; Door & Glass -1019.03 EFT7847 26/11/2015 HOPPYS PARTS R US PJ1566 - 4 x male stud coupling, 2 x stud elbow, 2 x viton -102.16 seal EFT7848 26/11/2015 J. BLACKWOOD & SON PTY LIMITED Minor Equipment - Pump kit transfer (Adblu) -2502.50

EFT7849 26/11/2015 LEOPOLD CONTRACTING Karara Access Rds Grading - 1st October - 28th October -15948.55 2015 89.5hrs, Rates Assistance for September and October 2015 EFT7850 26/11/2015 LGIS RISK MANAGEMENT LGISWA General Risk Management Support Services - -525.32 Playground Safety Course EFT7851 26/11/2015 LORD MAYOR'S DISTRESS RELIEF FUND Donation - Esperance fire relief fund -2000.00 EFT7852 26/11/2015 MARKETFORCE Advertising Expense - Total for The West Australian,Total -2040.16 for Production Fees, Advert - Local Govt Tenders Community Bus - Wednesday 21/10/15, Advertising - Local Govt Tenders Pavillion Redevelopment - Saturday 24/10/15

EFT7853 26/11/2015 MC CRUSHING & SCREENING Boundary Road Construction Gravel Pit Pr & -3135.00 Rehabilitation - Hire of screening plant EFT7854 26/11/2015 MCINTOSH & SONS New Holland Tractor - Air Con Repairs, New Holland -2452.02 Tractor - Install new glass on LHS door

EFT7855 26/11/2015 MEDELECT BIOMEDICAL SERVICES Aquatic Centre - Programmed preventative maintenance -484.00 of medical equipment & set of adult defibrillator pads

EFT7856 26/11/2015 MEDICAL DIRECTOR Doctors Software Fee - Pracsoft Software User Fee for -869.00 Patient Bookings 01/12/15 to 30/11/16

EFT7857 26/11/2015 METAL ARTWORK CREATIONS Council Exp - 3 x Prestige Hand-Made Solid WA Jarrah -134.20 Desk Name Bases and name plaques

EFT7858 26/11/2015 MOORE STEPHENS (WA) PTY LTD Training - Nuts & Bolts Accounting & Synergysoft Finance -1564.20 Essentials 23-24th Nov 15 - Debby Barndon

EFT7859 26/11/2015 MORAWA CRC Advertising - Bin your Street Art" A4 Colour in the -78.65 Morawa Scene" EFT7860 26/11/2015 NAVSDRON PTY LTD Consultant Services - Assistance with Budget Document -10846.00 Finalisation (28hrs), Annual Financial Statements processing Revaluation data & assistance with report finalisation (88hrs)

EFT7861 26/11/2015 NORTHERN COUNTRY ZONE OF WALGA Annual subscription to Northern Country Zone of WALGA -1700.00 1/7/15 to 30/6/16 EFT7862 26/11/2015 NOVUS AUTOGLASS REPAIRS & PJ1565, 1500PJ, PJ1549, PJ1578, PJ1527, PJ1566, PJ1570 - -3729.14 REPLACEMENT Supply & Fit windscreens & travel to Perenjori EFT7863 26/11/2015 OCTANE PLUMBING 153 Livingstone St - fit a new boost hot water gas heater -1315.60 Shire of Perenjori Local Government Act 1995 Accounts for Payment for the month ended 30th November 2015

Chq/EFT Date Name Description Amount

EFT7864 26/11/2015 ONESTEEL METALAND Admin Capital - 150 x Standard flanged purlin bolts & -131.92 nuts, 1 x 75x75x5 steel angle EFT7865 26/11/2015 PERENJORI COMMUNITY RESOURCE CENTRE P&S - 4 x medium satchels, 1 x reg post envelopes -58.10

EFT7866 26/11/2015 POSITION PARTNERS PJ1524 - System 4 plus blade sensor -921.17 EFT7867 26/11/2015 PRIYA ROSLIN THOMAS Pecc - Refund of childcare fees paid due to 100% rebate -115.11 calculation EFT7868 26/11/2015 QK TECHNOLOGIES PTY LTD Childcare Exp - Average Active Children for the period -19.91 05/10 to 26/10/15 EFT7869 26/11/2015 RJ & LJ KING PJ1502 - 2 x batteries, PJ1502 - 5 x valve -2371.60 extensions,PJ1599 - 1 x 205lt delo multigrade oil, PJ1527 - 2 x 295 80 22.5 Windpower ST EFT7870 26/11/2015 SAFETY SIGNS SERVICE PTY LTD Signs - 4 x muster point & galv post with brackets and -452.76 cap, screws & washers EFT7871 26/11/2015 SHIRE OF CARNAMAH Advertising - Carnamah Mat & Eneabba News - Bin Your -100.00 Street Art" full page colour ad"

EFT7872 26/11/2015 SHIRE OF MORAWA Drs Reimbursements - Housing Mtce, Cleaning & Utilities -621.31

EFT7873 26/11/2015 SHIRE OF THREE SPRINGS Community Fire Manager - Shared Community Service -3872.70 Manager ( Richard Ryan ) Costs for the period 01/07/2015 - 30/09/2015, Advertising - Yakabout 26/10/15 Bin Your Streetart", Advertising - Yakabout 31/8/15 1 x full page advert Sound of the Cockies"" EFT7874 26/11/2015 SIGMA CHEMICALS Aquatic Centre - 6 x drums no fume 15lts, 6 x drums 15lt -560.54 drum poly, 2 x pool stabiliser gran 25kg, 5 x sodium bicarb 25kg, 5 x photometre 9 tube

EFT7875 26/11/2015 ST JAMES PRINT Printing & Stationery Expense - 60 Triplicated Daily HME -1573.00 Inspection Checklist Books Numbered fom 15001 - 18000, Printing & Stationery Expense - 50 Triplicate weekly light Vehicle Checklist Books Numbered from 6001-8500

EFT7876 26/11/2015 STAR TRACK EXPRESS Freight - Ex Sigma Chemicals Balcatta -665.27 EFT7877 26/11/2015 STATE LAW PUBLISHER Advertising - Printing Special Govt Gazette No 167 Shire -2007.00 of Perenjori Standing Orders Local Law

EFT7878 26/11/2015 STEPHEN BABB Travel costs reimbursed - for C/Park interview 19/11/15 -159.39 EFT7879 26/11/2015 SYLEX ERGONOMICS Furniture - Arise 2 cornerworkstation Height Adjustable -5445.00 Frame Only in Silver, Arise Corner Top 1800 x 1800 Beech EFT7880 26/11/2015 SEASIDE SIGNS Admin - Safety Information Board -385.00 EFT7881 26/11/2015 THE BRITEX GROUP Aquatic Centre - 2 x baby change stations -1881.00 EFT7882 26/11/2015 THE UNIVERSITY OF WESTERN AUSTRALIA Perenjori House 2 Contract - Recoup car travel site visits -6402.14 11/12/13 to 4/11/15, Perenjori House 2 Contract Invoice no 5 - Client Architect Agreement Clause C EFT7883 26/11/2015 TOLL IPEC PTY LTD Freight for wk ended 13/11/15 -11.55 EFT7884 26/11/2015 TOTALLY WORKWEAR Clothing - 5 x KG WC spliced L/S shirt yel/nav, 5 x kg LDS -409.63 W/C Spl L/S shirt Yel/Nav

EFT7885 26/11/2015 WALLIS COMPUTER SOLUTIONS Computer Equip - New Intel Core i5 computer for -2582.95 Mechanic, Computer Equipment - Logitech Wired keyboard & mouse media combo Shire of Perenjori Local Government Act 1995 Accounts for Payment for the month ended 30th November 2015

Chq/EFT Date Name Description Amount

EFT7886 26/11/2015 WCC ELECTRICAL & AIR CONDITIONING 159 John St - Supply & Install Bonaire VSH85 evap unit, -24837.46 dropper & flashing, Test & tagging of all appliances, tools & RCD'S at various locations - 53hrs total @ $70/hr, Medical Centre - Inspection of Electrical circuits, Fault Find Lighting in Office/Reception Area - (No fault found) - Labour, Depot Maintenance - 1 x 10A RCBO and Labour, Administration Building Maintenance - Installation of RCD Protection onto Office Sub-Board, Completely Redo switchboard - Remove Plastic Trunking to Accommodate Larger Switchgear, Test all Switches and circuits - 6 x 10A NHP Panel Board RCBO, 8 x 16A NHP Board RCBO, Labour, Caravan Park Maintenance - Supply and Installation of 3phase HWS at Camp Kitchen, Installation of New Underground Power Supply to Camp Kitchen - Price as Quoted & Trenching Cost for Underground Power Supply, C/Park - Test Power Outlets, Replace Faulty Switchgear at Bays 28/29, Replace Faulty Switchgear and GPO's at Bays 4/5, Install RCD for Lights at Cleaners Hut, Install RCD for Lights in Main Ablution Block -1 x 32A RCBO, 1 x 10A RCBO,5 x 1 Pole 16A MCB,4 x 15A GPO, 3 m x 2.5mm 2C+E TPS and Labour, Batching Plant - Installation of meterbox at batching plant for motor & outlet cables, 58 Hesford St - Replacement of faulty smoke alarm,59 Hesford St - Replacement of light fittings & repair of faulty light switches, 38A Russell St APU - Inspection & replacement of faulty hotplate element, Depot - Replacement of wall exhaust fan in ladies toilet, EFT7887 26/11/2015 WINCHESTER INDUSTRIES StockC/Park - house99.95 Tonne- Remove of 7mm 2 x light washed fittings stone and replace with -6376.81 19273 12/11/2015 WA PLANNING COMMISSION Lot 101 Perenjori/Rothsay Rd -Lodgement of Deposited -565.00 Plan 19274 13/11/2015 SYNERGY Street Lighting Charges - 25th September to 24th October -2540.90 2015 and various other buildings electricity charges 19275 13/11/2015 TELSTRA CORPORATION Telstra phone charges to 15th October 2015 -4074.16 19276 27/11/2015 COVENTRY ENTERPRISES PTY LTD Rates refund for assessment A15012 LOT E59/01538 -179.50 MINING 6620 19277 27/11/2015 PERENJORI HOTEL Refreshment & Entertainment Expense - Lunch x 11 -209.00 Persons 19278 27/11/2015 PERENJORI MEDICAL CENTRE Pre-placement Medicals Expense - Tabitha Rozenboom - -120.00 Medical Assessment 19279 27/11/2015 TELSTRA CORPORATION Telstra Charges - 99731736 Ph & Internet Charges 355 -164.90 Hirshauer MCDS Res DD9508.1 03/11/2015 WA SUPER Payroll deductions -7609.43 DD9508.2 03/11/2015 HESTA SUPER FUND Superannuation contributions -211.92 DD9508.3 03/11/2015 REST INDUSTRY SUPERANNUATION Superannuation contributions -473.37 DD9508.4 03/11/2015 ESSENTIAL SUPER Superannuation contributions -103.75 DD9508.5 03/11/2015 AUSTRALIAN SUPER Superannuation contributions -1220.18 DD9508.6 03/11/2015 WESTPAC SUPERANNUATION & Superannuation contributions -337.56 DD9508.7 03/11/2015 ASGARD SUPER Superannuation contributions -230.67 DD9508.8 03/11/2015 MLC SUPER Superannuation contributions -390.39 DD9508.9 03/11/2015 INTEGRA SUPER Superannuation contributions -229.22 DD9543.1 17/11/2015 WA SUPER Payroll deductions -7567.87 DD9543.2 17/11/2015 AUSTRALIAN SUPER Superannuation contributions -851.03 DD9543.3 17/11/2015 MLC SUPER Superannuation contributions -400.14 DD9543.4 17/11/2015 INTEGRA SUPER Superannuation contributions -239.80 DD9543.5 17/11/2015 AMP SUPERANNUATION SAVINGS TRUST Superannuation contributions -264.05 DD9543.6 17/11/2015 HOST PLUS SUPER Superannuation contributions -155.18 DD9543.7 17/11/2015 HESTA SUPER FUND Superannuation contributions -211.92 DD9543.8 17/11/2015 REST INDUSTRY SUPERANNUATION Superannuation contributions -182.67 DD9543.9 17/11/2015 ESSENTIAL SUPER Superannuation contributions -103.75 Shire of Perenjori Local Government Act 1995 Accounts for Payment for the month ended 30th November 2015

Chq/EFT Date Name Description Amount

DD9550.1 13/11/2015 BANKWEST MASTERCARD Bankwest Credit Card Expenses 24th September to 23rd -2142.75 October 2015 DD9560.1 04/11/2015 WESTNET Westnet fees for month ended 30th November 2015 -249.85

DD9568.1 09/11/2015 WESTERN AUSTRALIAN TREASURY Loan No. 101 Fixed Component - Duplex Construction -29695.37 CORPORATION DD9578.1 12/11/2015 GERALDTON FUEL CO Fuel Card Purchases for the month ended 31st October -24140.13 2015 DD9508.10 03/11/2015 PRIME SUPER PTY LTD Superannuation contributions -233.88 DD9508.11 03/11/2015 AMP SUPERANNUATION SAVINGS TRUST Superannuation contributions -271.37 DD9508.12 03/11/2015 HOST PLUS SUPER Superannuation contributions -143.64 EFT7909 16/11/2015 SG FLEET AUSTRALIA PTY LIMITED P1690 Jetpatcher. 1503PJ Isuzu, PJ1577 Hitachi Leases for -14489.52 October 2015 346 02/11/2015 BANK FEES - BANK FEES NO GST Bank Fees no gst -5.40 346 02/11/2015 BANK FEES - BANK FEES NO GST Bank Fees no gst -24.00 346 02/11/2015 BANK FEES - BANK FEES NO GST Bank Fees no gst -10.00 346 03/11/2015 EFT GST - EFTPOS FEES WITH GST Eftpos Fees with gst -12.22 346 03/11/2015 EFT GST - EFTPOS FEES WITH GST Eftpos Fees with gst -209.92 346 03/11/2015 EFT GST - EFTPOS FEES WITH GST Eftpos Fees with gst -34.34 346 03/11/2015 EFT GST - EFTPOS FEES WITH GST Eftpos Fees with gst -18.71 EFT7783 03/11/2015 SMART DIGITAL AUSTRALIA PTY LTD Parkview 6mt inflatable screen, projector & bluray player -12669.00 EFT7815 18/11/2015 BRODIE MARTIN-RICETTI T504 Bond Return Less $50 for damaged lino & Debtor -669.25 Invoice 11290 EFT7816 18/11/2015 SHIRE OF PERENJORI - EFT T504 Bond Return Less $50 for damaged lino & Debtor -370.75 Invoice 11291 EFT7888 30/11/2015 SHIRE OF PERENJORI - EFT Header Muster - Sale of DVDS -7478.93 EFT7889 30/11/2015 BRIAN BAXTER Refund of Bus Bond -100.00 EFT7890 30/11/2015 BRETT ROWLAND Refund of Gym Bond -100.00 EFT7891 30/11/2015 CARNAMAH DISTRICT HIGH SCHOOL Refund of Bus Bond -200.00 EFT7892 30/11/2015 JACOPO DI TRANI Refund of Gym Bond -90.00 EFT7893 30/11/2015 JF BENTON & CO Refund of Gym Bond -200.00 EFT7894 30/11/2015 LENNY HEGARTY Refund of Gym Bond -100.00 EFT7895 30/11/2015 MAARTEN NOODHOF Refund of Gym Bond -100.00 EFT7896 30/11/2015 MEG MCHUGH Refund of Gym Bond -100.00 EFT7897 30/11/2015 NORTHERN AGRICULTURAL CATCHMENT Refund of Bus Bond -150.00 COUNCIL EFT7898 30/11/2015 REGAN SPARKMAN Refund of Gym Bond -100.00 EFT7899 30/11/2015 SHIRE OF PERENJORI - EFT Refund of Forfieted Housing Bonds as per CEO -3370.00 EFT7900 30/11/2015 SUZANNE ELIZABETH PENDERGRAST Refund of Gym Bond -100.00 -542280.44

Attachment 15125.1

Annual Report

Ordinary Council Meeting 17th December 2015

ANNUAL REPORT 2014/2015

Shire of Perenjori 56 Fowler Street PO Box 22 Perenjori WA 6620 Telephone: (08) 9973 0100 Facsimile: (08) 9973 1029 Email: [email protected]

2 Contents

GENERAL INFORMATION ...... 4 ELECTED MEMBERS ...... 5 PRESIDENTS REPORT ...... 6-7 CHIEF EXECUTIVE OFFICER REPORT ...... 8-9 MANAGER CORPORATE DEVELOPMENT SERVICES ...... 10-14 ENVIRONMENTAL HEALTH AND BUILDING ...... 15 AQUATIC CENTRE REPORT ...... 16 MANAGER INFRASTRUCTURE REPORT ...... 17 COMMUNITY DEVELOPMENT REPORT ...... 15-17 COMMUNITY STRATEGIC PLAN & CORPORATE BUSINESS PLAN ...... 23 STATUTORY REPORTS ...... 24 PROGRESS REPORT PROJECTS ...... 25-27 FINANCIAL REPORT ...... 25-84 Statement by Chief Executive Officer 28 Income Statement by Nature or Type 29 Income Statement by Program 30 Balance Sheet 31 Statement of Changes in Equity 32 Cash Flow Statement 33 Rate Setting Statement 34 Notes to and forming part of the Financial Report 35-81 Independent Audit Report 82-83 Supplementary Ratio Information 84

3 General Information

The Perenjori Shire Council consists of nine elected members from whom a President is elected each two years. There are four wards in the Shire being Bowgada Ward (one member); Perenjori Ward (four members); Latham/Caron Ward (three members) and Maya Ward (one member). The Current Councillors are:

Chris R King (President) Latham/Caron Ward Retiring 2015 Ph: (08) 9973 4042

Laurie C Butler (D/President) Perenjori Ward Retiring 2017 Ph: (08) 9973 1117

Jennifer H Hirsch Latham/Caron Ward Retiring 2017 Ph: (08) 9973 6094

Graeme K Reid Latham/Caron Ward Retiring 2015 Ph: (08) 9973 6043

John R Cunningham Bowgada Ward Retiring 2015 Ph: (08) 9973 4015

Harold C Wass Perenjori Ward Retiring 2015 Ph: (08) 9973 1110

Rodney P Desmond Perenjori Ward Retiring 2017 Ph: (08) 9973 1200

Peter J Waterhouse Maya Ward Retiring 2015 Ph: (08) 9664 2085

Lisa J Smith Perenjori Ward Retiring 2017 Ph: (08) 9973 1228

Elections are normally held biennially in October and subject to electoral procedures as governed by the Local Government Act. Voting at Council elections is not compulsory, however participation by residents in elections is important for the effectiveness of local government. Residents not included on the State electoral roll should contact the Australian Electoral Commission. You do not need to be a ratepayer to be on the electoral roll and to vote in Council elections.

Council Meetings are generally held on the third Thursday of every month (excluding January) and are open to the public. Meeting agendas and minutes and other documents are available on the Shire website, the Perenjori shire office and the Latham library. An Annual Meeting of Electors is held each financial year for which notice is published in the local newspaper.

Population 906 Distance from Perth 354 km Number of Electors 353 Area 8214 sq. km Towns Perenjori, Latham Libraries Perenjori, Latham Primary Schools Perenjori, Latham Length of Sealed Road 230 km Length of Unsealed Road 1500 km Rates Levied $2 575 179 Total Revenue $9 048 357

Elected Members

Cr Rodney Desmond Cr Harold Wass Cr Lisa Smith

Cr John Cunningham Cr Laurie Butler Cr Chris King Deputy President President

Cr Graeme Reid Cr Jenny Hirsch Cr Peter Waterhouse

Shire President’s Report Cr Chris King

The past year has been one of consolidation, and noticeable challenges in the mining and agriculture sectors. However a great deal has been achieved with Perenjori continuing to show it is willing to Embrace Opportunity and work towards creating opportunities for locals and visitors to maximise on. Industry

Agriculture continues to be the major activity for most of the residents of Perenjori and the weather continued to cause some problems with many farmers experiencing challenges once again this year. Mining has continued to have its ebb and flows, fluctuating with the market, however considerable time has been spent with various companies in the iron Ore area supporting and assisting their continued development. We have observed the “tightening of belts” across the resources sector which has had a ripple effect on business and individ- uals across our community. Sino Steel have ceased their operations whilst Karara Min- ing have continued to improve their operations and reduce overall costs of production. Tourism is an opportunity area which is slowly being developed to offer visitors unique experiences across the Shire. Our wonderful Museum and volunteers offer an excellent attraction which continues to receive very positive feedback from all who visit. Our participation in the Mid West Tourism Strategy has ensure we remain a part of the Mid West agenda and that the unique environment and experience of this area is realised.

Planning

The Strategic Community Plan and Corporate Business Plan continue to be implemented, with a significant amount from each able to be ticked off for this year. Councillors and staff have been actively involved in Regional Planning processes which have included:

 Mid West Regional Blueprint  Regional Tourism Plan

Shire President’s Report Cr Chris King

It is pleasing to note that the following has been achieved and can be ticked off from the plans which are benefiting various sectors of our community:

 Continuation of the Townscape Enhancement project  Continuation of the Business Incubator Project  Extensive road work program – $3.086 million dollars expended, this has included various private works for mining offering local contractor’s opportunity for good earnings as well as our own road network projects.

 Perenjori Early Childhood Centre – completion of this project. With $1.8 million dollars secured to see this project come to realization, is a great achievement for Peren- jori. Once again there were many years of planning, research and lobbying to source funding for this project. This will be a vital link for families offering opportunity for women to return to their chosen careers and providing a holistic approach to education from birth to year 6.  Community Events – we continue our support for opportunities to celebrate our life- style and wonderful people in Perenjori.

Regional Cooperation

I continue to represent Perenjori at the Northern Country Zone meetings along with the WALGA – Grain Industry meetings.

Thanks

I take this opportunity to thank all Councillors for their considerable contribution to the community throughout the year. I thank Councillor Laurie Butler for his support as Deputy President and his willingness to step in when needed is appreciated. The CEO Ali Mills and all the staff are to be congratulated on the achievements of the past 12 months with their application and dedication they have risen to the challenges to provide benefits for our community now and into the future.

Chief Executive Officer’s Report Ms Ali Mills

Introduction The past year has once again been very busy. In particular our housing and building area has been a focus with a back log of maintenance being addressed. Our housing is now of good standard providing employees and others with good homes to reside in. A process to deal with complaints and work requests has been implemented across the whole organisation with more timely and appropriate responses being delivered. As CEO my focus has continued to ensuring a strong foundation is developed and is maintained, providing the necessary base to enable our community to continue to grow and prosper. The review of our Workforce Plan and development of a new EBA for all staff will ensure our most important asset being our staff receive suitable rewards and above standard working conditions. Governance This year considerable time has been spent reviewing compliance documents, which have included;  Policy Manual  Delegations Register  Standing Orders  Enterprise Bargaining Agreement  Corporate Business Plan Workforce Development Plan These documents provide the framework for many of our operations providing staff with the guidance to ensure we remain consistent and fair across all areas. Staffing We continue to have the challenge of attracting and retaining staff across all areas, and have worked on ensuring our salary levels; entitlements and working conditions are competitive across the local government sector. We have worked on a multi-skilling approach to our staffing offering opportunities for staff to expand their skill sets to ensure when people are away that tasks can still be completed. I acknowledge the very hard work and patience of all staff and have been very impressed with the level of commitment and passion many have for our community. Mining Activity There continues to be significant benefits and impacts from mining which no doubt will continue to occur for years to come. Continued negotiations have occurred to ensure the community benefits from any opportunity in this industry area. Significant private works have continued to take place for Mount Gibson Mining and Karara Mining with the repairs and maintenance to roads. Mount Gibson’s Infrastructure Fund is continuing to provide $200,000 per year to the Shire which has enabled the securing of further funds to ensure the upkeep, replacement and purchase of infrastructure occurs. This years funding has been contributed to the Perenjori Early Childhood Centre.

Chief Executive Officer’s Report Ms Ali Mills

Major Projects Council continues to make significant investment in the future growth capacity of the townsite. As in the previous year funding was secured this year and has required efforts to implement and enable the planned projects to progress. Acknowledgements must go to our funding providers, with the State Governments, Royalty for Regions Program our main contributor, along with the Mid West Development Commission. The following projects have been undertaken:  Townscape revitalizations, commencement  Caravan Park, refurbishment  Building and Housing Maintenance, considerable time has been spent on Council assets bringing them to a reasonable standard  Completion of the Perenjori Early Childhood Centre project  Continuation of the Business Incubator Project  Mullewa to Wubin Road works – successfully negotiated to accommodate the full crew in Perenjori whilst attending to other needs of the Safelinks Alliance for 6 months of this year.  Extensive Road maintenance and Construction program to date across the Shire has been delivered in the year, with $3.086 million dollars expended. Planning and Regional Cooperation

We continue to work collaboratively with our neighbouring Shires across the North Midlands. The Main Roads Integrated Service Agreement has required time and resources participating in the decision making process regarding it’ future. After much deliberation it was decided for the Agreement to end in February 2016, with the plant and all road maintenance to return to Main roads. This will result in a potential reduction in the overall Shire workforce by 2 people.

Dialogue is continuing with the Shore of Morawa to establish a joint Waste Management facility with transfer stations in each community and a landfill site at a location between the two towns. We also continue to access specialist skills and services from the City of Greater Geraldton and Shire of Chapman Valley. Final Remarks

As stated in my introductory comments, I am pleased to report we have continued to stabilise our financial situation and re-developed areas needing attention, providing a very strong foundation for the future. The Shire of Perenjori continues to be focussed on making appropriate investments in the infrastructure and capabilities that will pay dividends for the community. This includes maintaining an ambitious roads program and progressively upgrading key community assets.

The Shire continues to work with stakeholders and project proponents to ensure that we can maximise the long term benefits of mining projects.

In closing I’d like to acknowledge and thank Shire President, Chris King for his support and guidance along with all Councillors and staff for their hard work and commitment over the year.

Manager Corporate & Development Services Report Mr Peter Money

Customer Service Quality customer service is a high priority for the Shire at all levels of the organisation. The Shire welcomes feedback from the community and visitors on its services and this includes suggestions for improvements.

The Shire provides a vehicle licencing service on behalf of the Department of Transport and at times there are difficulties providing the service we would like usually due to the complexi- ties of the system and the limited training available to our staff.

Rates & Debtors The Council applied a rate increase of 5% which remains below that adopted in its Financial Plan. The Council considers that though below the projected increase the difficult circumstances in the community requires tight controls on increasing Shire revenue through rates.

Local governments like all businesses are subject to rising costs through materials purchasing, government fees, increased demand for compliance from government, rising insurance & utility costs to name a few.

The Council must also consider the expectations of the State Government that local governments ensure their own sources of income are sufficient to avoid reliance on grants. To ensure equity and fairness among the ratepayers the Council sets different rates for different activities such as mining, farming and residential activities. The Shire also vigorously pursues outstanding rates and other debts through legal processes. Ultimately it is fair and necessary that each property in the Shire contributes to the facilities, services and well-being of the Shire.

Loans The Shire did not raise any new loans during 2014/2015 and the end of year loans totalled $1,399,850 which includes $470,000 for housing; $589,000 for the swimming pool. Loans are repaid using general purpose revenue. The Shire acquires loans from the State Treasury at significantly reduced interest rates. Loans were budgeted for the Early Childhood Centre and Caron Dam re-roofing but these did not eventuate.

Liquidity

Liquidity is the measures of he Council’s ability to meet its financial obligations with the available financial assets (cash). At the end of this year the Council’s liquid assets totalled $3,254,813 which includes $1,636,708 in Reserves and $1,618,105 in accessible cash. The purpose of various Reserves are explained in the detailed financial statements.

Manager Corporate & Development Services Report Mr Peter Money

Library Services

The Shire has an impressive variety of free reading material available through its library services. This includes the hiring of DVD’s and an array of magazines which are sourced through State funds.

INFORMATION ON MAJOR EXPENDITURES

Transport

The maintenance of roads is the greatest cost area for most local governments. Perenjori Shire has significant road infrastructure to maintain of 237 kilometres of sealed roads and 1,453 kilometres of unsealed roads. The length and type of roads (sealed or unsealed) forms a significant part of the determination of the level of road grants. In this past year expenditure of roads was $3,086,152. These costs increase each year as materials, vehicles, labour and administration costs continue to increase. Administration costs include a significant cost for compliance with and reporting on the requirements imposed by State 7 Federal Governments on local governments.

Recreation & Culture

Expenditure on Recreation and Culture was $1,231,999 which encompasses all of the Shire’s recreation facilities such as the swimming pool, public halls, pavilion, parks, gardens and includes grants to sporting clubs.

Other Property & Services

Other Property & Services expenditure was $1,141,090 which encompasses hire of plant and equipment, private works for external organisations, depreciation costs of plant, fuel purchase, maintenance & repairs to the vehicle fleet, and the employment expenses associated with outside employees. Much of these costs are refunded from charges to the organisations requiring private works.

Manager Corporate & Development Services Report Mr Peter Money

Economic Services

The Economic Services costs of $593,936 includes the cost associated with the Caravan Park including maintenance, cleaning, wages and also includes costs of the railway barrack- es and also the accommodation village. Seventy percent of the accommodation village be- longs to the village owners and shows as a cost to the Shire although this is covered by the actual income. Total income for the Caravan Park is approximately $350,000. Economic service also includes costs for the standpipes, dams, tourism and tourist promotion. Governance

Governance is the cost to a local government of providing elected council members without whom the local government would not exist. This cost includes the provision of information to members, fees to attend meetings, conferences, various government sponsored meetings ( e.g. main Roads WA) which are critical in ensuring the Shire acquires its fair share of various funding. Members fees accounted for $35,230 of the total cost of $587,474 which is not significant compared to many other local governments. Other costs for elected members relate to training and insurances. The State Government is considering compulsory training for elected members and should this happen it is possible local governments will have to pay for that training also, although this is still uncertain.

The of Governance has been re-assessed in the current budget as historically administration costs allocated to governance have been grossly over charged creating the appearance that the elected members cost far more than they actually do.

Housing

The expenditure on the Shire’s housing was $456,033 which is the cost of repairs, maintenance and any upgrades. The Shire owns a substantial housing asset of 27 houses and as the maintenance and repairs has been intensive in the past two years, this cost is expected to reduce as the maintenance required s now much less than in the recent past. Income from housing which is provided for employees and some private rental was approximately $277,000.

Below are graphical representations of the final income and expenditures for the Shire for the year ending 30th June 2015. Grants, subsidies & contributions includes grants from Federal taxes for the maintaining of roads and general infrastructure. Grants for roads in particular are to ensure the maintenance of vital infrastructure which no local government is expected to, nor could they, provide through local rates. A full explanation of the components of the headings is found in the financial statements.

Below is a more detailed breakdown of the Shire’s revenue and expenditure and for which there are more details in the attached audited financial statements. The purpose of these graphs to easily identify more detailed income and expenditure.

Environmental Health, Building Contracted Environmental Health & Health, Building & Planning Building Officers will regulate the The responsibility for all environmental following functions; health, building and planning services rests with local government. This in-  Environmental health matters; cludes ensuring buildings and health  Environmental protection service; matters meet legislative requirements. The Shire acquires these specialist ser-  Building licence approvals; vices from external providers and this is  Town planning (statutory and strategic); managed by the Manager of Corporate &  Food safety and hygiene; Development Services.  Water quality; The Shire aims to provide excellent ser-  Noise abatement; vice to its customers through direct liaison with the customer and the service  Occupational health & safety; providers. The Shire prefers to use a  Management of the public pool; cooperative approach to health, building  Vector monitoring and control; and planning issues but is still bound by  Public buildings; legislation and at times, enforcement is necessary  Waste management and recycling; Unfortunately at times the service pro-  DEP waste disposal site licences; viders can be exceptionally busy and  Shire building construction projects there can be delays in providing the ser- Caravan Park vice stands we would like. The new ablutions in the Caravan Park have Waste Management been opened although the disabled facility re- The Shire contracts its waste manage- mains closed. The Council sought quotations ment collection in Perenjori & Latham to construct a free-standing disabled facility town sites and this is proving to be cost but due to the high cost of the quotes re- effective and efficient. ceived the Council will construct a new building using in-house labour. This is budgeted to The Shire operates waste sites at Peren- occur during 2015/2016. jori & Latham under strict environmental regulations. Currently the liquid waste The Council varies the cost of accommodation site in Perenjori is not operating as the at times to ensure the best possible income licence was suspended when the site for the Park at a reasonable and competitive was unable to take further waste. To rate and even then most caravan parks re- overcome random dumping of liquid quire some subsidies from the Shire’s waste the Shire has introduced a liquid municipal funds to ensure quality accommo- waste dumping fee. dation is provided. Perenjori Shire is fortunate to have additional accommodation with the AV units and these help subsidise the Caravan Park income. A busy caravan park will attract more people to the area and this in turn provides additional benefits to the whole community through greater activity and the flow of spending in the community. The Council also aims to see the Park operate as a business and preferably make a profit and the CEO is working towards this goal.

PERENJORI AQUATIC CENTRE Mr Chris Johnson The Facility The Aquatic Facility has continued the monthly microbiological testing ensuring we maintain water quality no short of a high standard. The facility is now in possession of good quality pool blankets to maintain water temperature help keep excess sand and leaves out of the water and circulation system along with reduce water evaporation. Many thanks to the De- partment of Sport and Recreation; providing access to the Pool Revitalisation Program Grant.

The safety of the facility was assessed by Royal Life Saving Society, and since receiving the report, the facility has been through various upgrades and improvements.

Attendance Figures (Comparing season 2014/15 to the previous season)

2014-15 SEPT OCT NOV DEC JAN FEB MAR APR 2013- Total Figures 14 Adult 3 158 159 275 255 246 114 21 1770 1231 Child 25 242 125 333 178 506 121 9 2534 1529 Concess 0 10 1 8 7 21 2 1 216 50 Under 2 1 17 10 20 19 23 22 2 89 114 Spectator 11 25 16 36 3 34 80 0 28 205 2013-14 - 587 1014 828 724 844 640 - Total 40 452 311 662 462 830 339 33 4637 3129

The Programs

The facility opened on the 28th of September and closed for the cooler season on the 5th April. Meaning the facility was made available for 167 days.

Various activities were offered throughout the pool season, these included; Water Aerobics, infant swimming lessons, Vacation swimming lessons. We also were lucky enough to open on a Monday for Australia Day providing a BBQ, and host a single team for the Rottnest swim.

The local schools also got involved by holding their school carnival day here along with in-term swimming lessons.

The big day for all the schools was the last day of the school term in December, were 100 people entered that day, and the children had a great time. The Future

The new season is underway and can already proudly say we have had more people through than this time last season. Throughout this current season we will continue to improve operational procedures, safety for both staff and patrons, as well as aim to improve on programs and overall experience of each visit.

Manager of Infrastructure Service’s Report Mr Ken Markham Transport The Shire of Perenjori services an area of over 8,200 square kilometres, through a network of over 230 kilometres of sealed roads and nearly 1500 kilometres of unsealed roads.

Works completed for the 2014/15 financial year include:

 The realignment of the Solomon/ Bestry road intersections under a Blackspot project.

 Gravelling of various sections to a total of 8 kilometres on the Warriedar Coppermine road

 Gravelling of 4.6 kilometres of Metcalfe road between Grant and Perenjori Carnamah roads.  Gravelling of 9 kilometres of Caron road

 Gravelling of 3 kilometres of Sutherland road and flood- way/ culvert works.

 Gravelling of 3 kilometres of Griffith road

 Seal extension on the Perenjori Rothsay road of 6 kilometres

The Shire replaced a couple of items of plant during the financial year including:

 Gardener’s small tipper truck

 Three point linkage mower for sporting fields (pictured below)

Parks and Gardens

Council staff continued maintaining and upgrading the Shire’s ovals, parks, gardens and improvements to Coun- cil housing gardens. The continuing issues with corellas added to the challenges faced by staff in not only repair- ing damage but cleaning up the mess created by the birds. We received assistance from external gun clubs to try and control the birds. Waste Management

The Perenjori Shire had several licencing issues with the Perenjori and Latham refuse sites during the year. This was mainly due to windblown waste and waste being dumped in the incorrect areas. A continuing struggle for space at the current sites will eventually mean that a new waste facility will be built.

Community Development Officer’s Report Ms Leah Adams

Community Development Officer— Leah Adams (ceased employment June 2015)

This year has seen some great events take place in the Shire celebrating life in Perenjori.

Australia Day Awards The year commenced with the Premiers Australia Day Awards, with a celebration just before the 26th January. The event worked really well having it on the Thursday, as around 30 people attended with Awards Presented by Shire President Chris King and Delys Fraser giving a welcome to country speech. Overall winners of the three categories were: Under 25 Citizen of the Year: Samara Richardson Event/Group of the Year: Perenjori and Districts Tourist Centre Citizen of the year: Beryl Gilmour

Blues for the Bush This was the second year partnering with Bush Heritage Australia to enable the vision for Council and the community to have a significant unique event to attract large numbers of visitors to our Shire. The event was a great success with 935 attendees and very positive feedback received. Council was pleased the event did provide an opportunity to market our community and attract people who may not normally venture this far inland.

Other Events Council continues support a number of events and activities across the year, with some of these organised by Shire staff and other initiated by other groups with Council support through cash and or resources. These events include:  Seniors & Colunteer Donner  Anzac Day Centenary  Perenjori Agricultural Show  Christmas Street Party  Australias Biggest morning tea  Nissan Car Club Rally – Duel in the Dirt

Community Development Officer’s Report Ms Leah Adams

PECC Perenjori Early Childcare Centre

The Centre was officially opened on 30th April 2015 by the Minister for Regional Development, Minister Brendon Grylls. The Shire of Perenjori established and developed an integrated and comprehensive multi- purpose Parenting and Early Childhood Centre adjacent to the Perenjori Primary School. The facility provides a range of early childhood, parent and family support services in partnership with Perenjori Primary School, WA Country Health Service, community agencies and the local community. The facility also houses a licensed child care service with the capacity for 19 places within the next 10 years.

Perenjori Community Benefit Fund

Close to $70,000 has been distributed throughout the community to clubs and groups working to improve their activities for the Perenjori Community. A big thanks to the contributors of this fund being Mount Gibson Mining and Sinosteel who in the first half. The following groups have been supported by the fund;

Round 5 Latham Golf & Bowls Club rainwater tanks and a vacuum cleaner $8,895 Perenjori Algae Production Group 12 months micro-algae trial $9,927.50 Shire of Perenjori Community Bus $8,000 St John Ambulance WA Ltd. Air conditioned bedroom and lounge $15,000 Nissan Car Club Children’s entertainment $5,740

Round 6 Perenjori Netball Club storage shed $15,000 Perenjori RSL maintenance of walls $6,820

Community Development Officer’s Report Ms Leah Adams

Wildflower Country Way During this period the Shire of Perenjori continued to promote itself, through advertising in the Golden Outback brochure, taking out a two page advert, promoting the Wildflower Way trail. The trail starts in Dalwallinu and heads up to Geraldton creating interpretive signage in Perenjori along with a number of other towns. The Shire of Perenjori is a member of the Wildflower Country Project, and attended tourist meetings, exploring projects that would

Perenjori Christmas Street Party Shire supported the community to organise and run a street Christmas Party. This was a big success, with Santa arriving on his Fire Truck to give out presents to the Shire of Perenjori children.

Young Leaders program $20,000 was secured from the Gunduwa Conservation association to undertake a leadership camp with 14 – 18 years olds from Perenjori and Morawa. This provided a link in to conservation work being undertaken out at the Charles Darwin Reserve, along whilst incorporating aboriginal cultural elements. Six young people from Perenjori and 8 young people from Morawa were involved providing opportunities for leadership skill development in 2014. It will take place again in 2016

Club Development Officer’s Report Ms Lara Stanley

Club Development

With the role commencing half way into the financial year the Club Development Role has made a difference not only in the background committee involvement of clubs but also in participation. The 2014-2015 financial year saw a lot of background work and planning to find out where clubs and club facilities were at, but also to put in place training sessions for the next financial year that would most suit the clubs in the area. Now with a database of over 160 people, as well as being printed in the Three Springs Yacka bout Paper; club members have access to 4 Club Connections newsletters per year, and 4 Mini Review Newsletters per year. Each newsletter provides information to clubs about latest events and training opportunities, as well as new grants and other topical information regarding health and fitness which have been brought to my attention by community members and State Sporting Associations as needing to be promoted.

KidSport

We have a number of new clubs being signed up for KidSport. The KidSport program is doing fantastic in the Mid- West creating opportunities for those who may not have been able to participate in structured sporting activities.

Australian Sports Commission’s Healthy Clubs

We have also had a number of clubs complete the Australian Sports Com- mission’s Healthy Club Checklist which is an excellent tool that assists clubs in becoming more sustainable and run smoother.

Other projects that have commenced are:

 Review of facilities for all Shire’s Sport and Recreation Strategic Plan.  Database of Clubs and Club Contacts created  Grant Application Tips, and Grant Directory collated to go on shire websites  Created Facebook Page for all shires with 98 likes from local club members.  Assisted with Shared Facility research and putting together agreements for such use.

Statutory Reports

1. National Competition Policy (NCP) In accordance with the Competition Policy Reform Act 1995, the Shire of Perenjori is required to report annually on it’s operations to ensure it caused neither advantaged nor disadvantage due to its status as a public enterprise. Specifically, clause 7 of the Competition Statement requires consideration of the following areas:  Structural reform of public monopolies;  Implementation and review of competitive neutrality principles; and  Review of Local Laws. The Perenjori Caravan Park is the only business activity to fall within the scope of the Policy in that it generates around $200,000 revenue per annum. The Caravan Park is a natural monopoly with rates set that are competitive and attract the best possible balance between income and optimum occupancy. 2. Strategic Community Plan 2012 - 2022 The Shire of Perenjori Strategic Community Plan will reflect a vision for the future and will be the principal strategic guide for future planning and activities. Based on community engagement the Shire has set out a vision for the future and captured the community’s aspirations and values. A strategic objective has been developed for each of the four key areas of community interest being economic, environmental, social and civic leadership. Desired outcomes have been determined to achieve each of the four objectives after considering the Shire’s current and future resources along with demographic trends. Strategic plans are only effective if resourced adequately to ensure an outcome. The strategies are prioritised and actions applied (after an assessment of available resources) through the Corporate Business Plan and subsequently the Annual Budget. Copies of the Strategic Community Plan 2012 – 2022 are available on the shire website. The following pages provides a progress of each of the projects. 3. Freedom of information The Shire of Perenjori has a requirement to comply with the Freedom of Information Act. During the 20113/2014 financial year no applications were received for information under the terms of this legislation. 4. Public Interest Disclosure The Public Interest Disclosure Act 2003 governs the disclosure of public interest information, and provides protection for those making such disclosure and those who are the subject of disclosures. The Act provides a system for the matters disclosed to be investigated and for appropriate action to be taken. The Council has complied with all obligations under the Act including: a) Appointing the Chief Executive Officer as the PID Officer for the organisation and publishing of an internal procedure relating to the Shire’s obligations. b) Providing protection from detrimental action or the threat of detrimental action for any employee of the Shire who makes an appropriate disclosure of public interest information. There were no matters raised or reported during the year under review.

High Priority Progress and Changes Medium Low Priority Priority

Infra- Telecommuni- Commonwealth Govern- NBN Exten- This project is out of structure cation Project ment has provided fund- sion Hill the Shires control and and Natu- ing to the state with 4 “Extend to is not considered like- ral Assets towers being allocated Perenjori” ly. Council has decid- across the Perenjori project ed to remove it from Shire. To be installed by the list. 2017. This will remain a priority Asia Iron are not ac- until towers are installed. tive at the moment Water Pipe- and the project is con- Solar Park The Shire continues to line Project sidered to be unlikely Power Project work with Abengoa who however remains as a have plans to establish a priority. large solar project within the Shire. Considerable improvements have been Morawa This project has been made to the power Perenjori completed and will be supply to Perenjori Road upgrade removed from the plans. Perenjori with this project not project Diesel Ener- deemed necessary Local road maintenance gy Power any longer. Local Road continues with Council Supply Pro- network continuing to allocate sig- ject maintenance nificant funds each year, whilst attracting external funding also.

Perenjori This project is out of the CBH Project Shire control, and is considered not likely to happen. Council has decided to move it to a medium priority.

Sewerage In- Council is working to ex- novation Pro- plore options and will ject continue to do so to alle- viate the large capital costs involved in sewerage installation.

Regional Stra- Council is working with tegic Waste the Shire of Morawa to Management establish a joint landfill Project facility with each Shire having Transfer stations.

Support Council continues to allo- Perenjori cate funds in the annual Farming Fu- budget to support this tures Group group.

Industry Business Sup- Funds are contributed and Busi- port Service annually to the MWCCI to ness De- Land Develop- enable them to provide velopme ment project support and assistance to nt Perenjori business.

Perenjori Stage one of this project Business Incu- has been completed. bator Project Three units have been Develop constructed with two new Perenjori CRC tenants.

People Perenjori Timing and the market Support Perenjori is still in an and Housing Com- has not been suitable for North Mid- arrangement with Place pany Project this project to progress. lands Medi- Morawa for the de- Council has decided to cal Practice livery of a Doctor allocate resources for this and Karara service. We contin- project into the Seniors Mobile Ser- ue to support and Independent living Units. vice advocate for the mobile dental clinic.

Perenjori Early Construction completed Regional Funding has been Childhood in March 2015. Centre Sports Club secure for the next Centre was officially opened in Develop- 12 months with the April 2015 and has been ment Officer service delivering operating successfully positive outcomes since. for Clubs across three shires. Community Council has in the past Perenjori The plan continues Development provided administration Sport and to be implemented and Learning support for the School Recreation with a review of the Chaplaincy program Plan Imple- plan also occurring. which is now no longer mentation funded. Council continues to support through Develop an Still to be pro- financial and human re- Art, Culture gressed in 2016. sources the Young Lead- and Heritage ers program, and activi- Program ties throughout the year to assist and support Marketing The MidWest Tour- children and young peo- and Tourism ism Plan outlines ac- ple. Action Plan tions for Perenjori to implement, with the Shire playing a lead role in developing a coordinated approach to Tourism.

Community Funding has been Bus received for the bus CBD Devel- along with Shire opment and funds the new bus is infill project currently on order.

High Priority Progress and Changes Medium Low Priority Priority

Develop- The Townscape ment and project has been renewing of implemented with Parks, Gar- a focus on parks dens and and community Playgrounds space. The Old Perenjori pool site is being planned for a major transformation.

Community Both financial and Safety Facil- human resources ities continue to be provided to St Johns and our Fire bri- gades to support the great work they do.

Investing Investing in Dialogue with CRC, DRD in Commu- Local Leader- and Durack has com- nity Capac- ship menced to establish lead- ity ership training opportunities in Perenjori Investing Build capacity Training is continued to Implement Annual reviews of in Councils of Shire to be offered to Councillors integrated the Community Capacity lead, manage, and this year involved Strategic Strategic Plan, and develop the three induction work- Planning Corporate Business workforce and shops for our new Coun- Framework Plan are conduct- manage risk cillors along with a Finan- ed. The Workforce effectively cial awareness workshop. Development Plan has been recently Develop high Funding is continued to reviewed. level ability to be sourced from external financially lev- sources along with any erage Councils potential commercial op- financial ca- portunities. pacity

25 Financial Report For Year Ended 30th June 2015 Table of Contents

Statement by Chief Executive Officer 28

Income Statement by Nature or Type 29

Income Statement by Program 30

Balance Sheet 21

Statement of Changes in Equity 32

Cash Flow Statement 33

Rate Setting Statement 34

Notes to and forming part of the Financial Report 35-81

Independent Audit Report 82-83

Supplementary Ratio Information 84

26 SHIRE OF PERENJORI

FINANCIAL REPORT

FOR THE YEAR ENDED 30TH JUNE 2015

TABLE OF CONTENTS

Statement by Chief Executive Officer 2

Statement of Comprehensive Income by Nature or Type 3

Statement of Comprehensive Income by Program 4

Statement of Financial Position 5

Statement of Changes in Equity 6

Statement of Cash Flows 7

Rate Setting Statement 8

Notes to and Forming Part of the Financial Report 9 - 55

Independent Audit Report 56 - 57

Supplementary Ratio Information 58

Principal place of business:

Address:

56 Fowler Street PERENJORI WA 6620 SHIRE OF PERENJORI FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

LOCAL GOVERNMENT ACT 1995 LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996

STATEMENT BY CHIEF EXECUTIVE OFFICER

The attached financial report of the Shire of Perenjori being the annual financial report and other information for the financial year ended 30 June 2015 are in my opinion properly drawn up to present fairly the financial position of the Shire of Perenjori at 30th June 2015 and the results of the operations for the financial year then ended in accordance with the Australian Accounting Standards and comply with the provisions of the Local Government Act 1995 and the regulations under that Act.

Signed as authorisation of issue on the 17th day of November 2015

Allison Mills Chief Executive Officer

Page 28 SHIRE OF PERENJORI STATEMENT OF COMPREHENSIVE INCOME BY NATURE OR TYPE FOR THE YEAR ENDED 30TH JUNE 2015

NOTE 2015 2015 2014 $ Budget $ $ Revenue Rates 22 2,612,120 2,608,428 2,426,487 Operating Grants, Subsidies and Contributions 28 3,334,024 2,827,911 1,841,343 Fees and Charges 27 1,723,272 1,373,433 1,553,474 Interest Earnings 2(a) 84,070 40,000 75,618 Other Revenue 2(a) 656,022 85,500 81,594 8,409,508 6,935,272 5,978,516

Expenses Employee Costs (2,282,813) (2,167,861) (2,089,237) Materials and Contracts (2,192,623) (1,597,919) (1,631,776) Utility Charges (243,374) (306,506) (274,697) Depreciation on Non-Current Assets 2(a) (2,722,123) (2,171,323) (2,085,103) Interest Expenses 2(a) (86,249) (88,739) (95,431) Insurance Expenses (149,138) (172,405) (159,567) Other Expenditure (355,602) (572,979) (384,790) (8,031,922) (7,077,732) (6,720,601) 377,586 (142,460) (742,085)

Non-Operating Grants, Subsidies and Contributions 28 2,019,541 2,003,531 1,665,669 Loss on Revaluation of Fixed Assets 0 0 (136,182) Profit on Asset Disposals 20 25,292 0 3 Loss on Asset Disposals 20 (87,944) (15,089) (62,620)

NET RESULT 2,334,475 1,845,982 724,785

Other Comprehensive Income

Items not reclassified subsequently to profit or loss Changes on Revaluation of Non-Current Assets 12 40,147,490 0 7,758,125

Total Other Comprehensive Income 40,147,490 0 7,758,125

Total Comprehensive Income 42,481,965 1,845,982 8,482,910

This statement is to be read in conjunction with the accompanying notes.

Page 29 SHIRE OF PERENJORI STATEMENT OF COMPREHENSIVE INCOME BY PROGRAM FOR THE YEAR ENDED 30TH JUNE 2015

NOTE 2015 2015 2014 $ Budget $ $ Revenue General Purpose Funding 5,441,891 4,460,715 3,365,811 Governance 67,970 29,728 64,892 Law, Order, Public Safety 22,563 19,700 26,164 Health 3,970 3,240 2,800 Education and Welfare 91,617 52,500 59,304 Housing 276,965 190,000 194,385 Community Amenities 36,288 32,135 47,522 Recreation and Culture 233,672 220,920 36,253 Transport 771,335 660,343 678,151 Economic Services 422,275 471,867 668,724 Other Property and Services 1,040,962 794,124 834,510 8,409,508 6,935,272 5,978,516 Expenses General Purpose Funding (102,673) (119,822) (145,747) Governance (587,474) (527,192) (612,230) Law, Order, Public Safety (162,812) (132,656) (162,923) Health (62,447) (110,632) (62,210) Education and Welfare (244,165) (92,690) (44,831) Housing (456,033) (364,925) (275,077) Community Amenities (276,892) (247,196) (240,644) Recreation & Culture (1,231,999) (1,028,735) (780,171) Transport (3,086,152) (3,029,450) (2,948,820) Economic Services (593,936) (683,397) (658,821) Other Property and Services (1,141,090) (652,298) (693,696) (7,945,673) (6,988,993) (6,625,170)

Financial Costs Housing (26,081) (26,575) (28,495) Community Amenities (24,490) (25,109) (26,295) Recreation & Culture (35,678) (37,055) (40,641) 2(a) (86,249) (88,739) (95,431)

Non-Operating Grants, Subsidies and Contributions Law, Order, Public Safety 0 35,000 0 Education and Welfare 295,000 480,000 575,000 Housing 168,200 17,000 311,037 Community Amenities 13,636 50,000 0 Recreation & Culture 274,771 122,000 2,414 Transport 1,084,934 1,099,531 751,718 Economic Services 183,000 200,000 25,500 2,019,541 2,003,531 1,665,669

Profit/(Loss) on Disposal of Assets General Purpose Funding 6,222 0 0 Governance 0 0 (4,650) Housing 15,897 0 0 Community Amenities 0 0 3 Transport 3,173 (15,089) (55,781) Other Property and Services (87,944) 0 (138,371) (62,652) (15,089) (198,799)

Net Result 2,334,475 1,845,982 724,785

Other Comprehensive Income

Items not reclassified subsequently to profit or loss Changes on revaluation of non-current assets 12 40,147,490 0 7,758,125

Total Other Comprehensive Income 40,147,490 0 7,758,125

Total Comprehensive Income 42,481,965 1,845,982 8,482,910

This statement is to be read in conjunction with the accompanying notes.

Page 30 SHIRE OF PERENJORI STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE 2015

NOTE 2015 2014 $ $

CURRENT ASSETS Cash and Cash Equivalents 3 3,254,813 2,847,373 Trade and Other Receivables 4 448,552 518,774 Inventories 5 92,897 44,449 TOTAL CURRENT ASSETS 3,796,262 3,410,596

NON-CURRENT ASSETS Other Receivables 4 24,711 24,711 Inventories 5 456,839 444,946 Property, Plant and Equipment 6 18,423,468 16,772,214 Infrastructure 7 66,836,425 27,007,252 TOTAL NON-CURRENT ASSETS 85,741,443 44,249,123

TOTAL ASSETS 89,537,705 47,659,719

CURRENT LIABILITIES Trade and Other Payables 8 466,949 842,202 Current Portion of Long Term Borrowings 9 175,005 165,501 Provisions 10 147,436 191,962 TOTAL CURRENT LIABILITIES 789,390 1,199,665

NON-CURRENT LIABILITIES Long Term Borrowings 9 1,224,844 1,399,848 Provisions 10 9,851 28,551 TOTAL NON-CURRENT LIABILITIES 1,234,695 1,428,399

TOTAL LIABILITIES 2,024,085 2,628,064

87,513,620 45,031,655

EQUITY Retained Surplus 19,766,283 16,557,079 Reserves - Cash Backed 11 1,485,508 2,360,237 Revaluation Surplus 12 66,261,829 26,114,339 TOTAL EQUITY 87,513,620 45,031,655

This statement is to be read in conjunction with the accompanying notes.

Page 31 SHIRE OF PERENJORI STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30TH JUNE 2015

RESERVES RETAINED CASH REVALUATION TOTAL NOTE SURPLUS BACKED SURPLUS EQUITY $ $ $ $

Balance as at 1 July 2013 16,916,351 1,276,180 18,356,214 36,548,745

Comprehensive Income Net Result 724,785 0 0 724,785 Changes on Revaluation of Non-Current Assets 12 0 0 7,758,125 7,758,125 Total Comprehensive Income 724,785 0 7,758,125 8,482,910

Transfers from/(to) Reserves (1,084,057) 1,084,057 0 0

Balance as at 30 June 2014 16,557,079 2,360,237 26,114,339 45,031,655

Comprehensive Income Net Result 2,334,475 0 0 2,334,475 Changes on Revaluation of Non-Current Assets 12 0 0 40,147,490 40,147,490 Total Comprehensive Income 2,334,475 0 40,147,490 42,481,965

Transfers from/(to) Reserves 874,729 (874,729) 0 0

Balance as at 30 June 2015 19,766,283 1,485,508 66,261,829 87,513,620

This statement is to be read in conjunction with the accompanying notes.

Page 32 SHIRE OF PERENJORI STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30TH JUNE 2015

NOTE 2015 2015 2014 $ Budget $ Cash Flows From Operating Activities $ Receipts Rates 2,575,179 2,607,966 2,689,940 Operating Grants, Subsidies and Contributions 3,439,307 2,690,568 1,909,610 Fees and Charges 1,723,272 1,529,099 1,553,474 Interest Earnings 84,070 40,000 75,618 Goods and Services Tax 570,507 169,851 317,788 Other Revenue 656,022 85,500 81,594 9,048,357 7,122,984 6,628,024 Payments Employee Costs (2,341,425) (2,167,861) (2,032,963) Materials and Contracts (2,618,453) (2,045,745) (1,254,786) Utility Charges (243,374) (306,506) (274,697) Interest Expenses (88,738) (88,739) (97,715) Insurance Expenses (149,138) (172,405) (159,567) Goods and Services Tax (568,626) (227,306) (499,470) Other Expenditure (355,600) (572,979) (384,790) (6,365,354) (5,581,541) (4,703,988) Net Cash Provided By (Used In) Operating Activities 13(b) 2,683,003 1,541,443 1,924,036

Cash Flows from Investing Activities Payments for Development of Land Held for Resale 0 (60,000) (15,162) Payments for Purchase of Property, Plant & Equipment (2,423,227) (3,344,989) (851,849) Payments for Construction of Infrastructure (1,832,229) (2,194,562) (2,325,498) Non-Operating Grants, Subsidies and Contributions 2,019,541 2,003,531 1,665,669 Proceeds from Sale of Fixed Assets 125,852 8,000 115,163 Net Cash Provided by (Used in) Investment Activities (2,110,063) (3,588,020) (1,411,677)

Cash Flows from Financing Activities Repayment of Debentures (165,500) (165,501) (156,525) Proceeds from New Debentures 0 230,000 0 Net Cash Provided By (Used In) Financing Activities (165,500) 64,499 (156,525)

Net Increase (Decrease) in Cash Held 407,440 (1,982,078) 355,834 Cash at Beginning of Year 2,847,373 2,944,238 2,491,539 Cash and Cash Equivalents at the End of the Year 13(a) 3,254,813 962,160 2,847,373

This statement is to be read in conjunction with the accompanying notes.

Page 33 SHIRE OF PERENJORI RATE SETTING STATEMENT FOR THE YEAR ENDED 30TH JUNE 2015

2015 2015 2014 NOTE Actual Budget Actual $ $ $ Revenue General Purpose Funding 2,835,993 1,852,287 939,324 Governance 67,970 29,728 64,892 Law, Order, Public Safety 22,563 54,700 26,164 Health 3,970 3,240 2,800 Education and Welfare 386,617 532,500 634,304 Housing 461,062 207,000 505,422 Community Amenities 49,924 82,135 47,525 Recreation and Culture 508,443 342,920 38,667 Transport 1,859,442 1,744,784 1,429,869 Economic Services 605,275 671,867 694,224 Other Property and Services 1,040,961 794,124 834,510 7,842,220 6,315,285 5,217,701 Expenses General Purpose Funding (102,673) (119,822) (145,747) Governance (587,474) (527,192) (616,880) Law, Order, Public Safety (162,812) (132,656) (162,923) Health (62,447) (110,632) (62,210) Education and Welfare (244,165) (92,689) (44,831) Housing (482,114) (391,500) (303,572) Community Amenities (301,382) (272,306) (266,939) Recreation and Culture (1,267,677) (1,065,790) (820,812) Transport (3,086,152) (3,029,450) (3,004,601) Economic Services (593,936) (683,397) (658,821) Other Property and Services (1,229,034) (652,298) (832,067) (8,119,866) (7,077,732) (6,919,403) Net Result Excluding Rates (277,646) (762,447) (1,701,702)

Adjustments for Cash Budget Requirements:

Loss on Revaluation of Fixed Assets 0 0 136,182 (Profit)/Loss on Asset Disposals 20 62,652 15,089 62,617 Movement in Deferred Pensioner Rates (Non-Current) 0 0 179,887 Movement in Employee Benefit Provisions (Non-current) (63,223) 0 47,722 Depreciation and Amortisation on Assets 2(a) 2,722,123 2,171,323 2,085,103 Capital Expenditure and Revenue Purchase Land Held for Resale 0 (60,000) (15,162) Purchase Land and Buildings 6(a) (2,289,614) (3,076,489) (174,347) Purchase Furniture and Equipment 6(a) 0 (14,000) (2,194) Purchase Plant and Equipment 6(a) (133,615) (254,500) (294,605) Purchase Work In Progress 6(a) 0 0 (380,703) Purchase Roads 7(a) (1,707,275) (1,853,061) (2,033,228) Purchase Parks & Ovals 7(a) (124,954) (341,501) (292,270) Proceeds from Disposal of Fixed Assets 20 125,852 8,000 115,163 Repayment of Debentures 21(a) (165,500) (165,501) (156,525) Proceeds from New Debentures 0 230,000 0 Transfers to Reserves (Restricted Assets) 11 (442,810) (123,499) (1,304,057) Transfers from Reserves (Restricted Assets) 11 1,317,539 1,559,520 220,000 ADD Estimated Surplus/(Deficit) July 1 B/Fwd 22(b) 208,157 72,459 1,289,789 LESS Estimated Surplus/(Deficit) June 30 C/Fwd 22(b) 1,843,806 13,821 208,157 Total Amount Raised from General Rate 22(a) (2,612,120) (2,608,428) (2,426,487)

This statement is to be read in conjunction with the accompanying notes.

Page 34 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of Preparation The financial report comprises general purpose financial statements which have been prepared in accordance with Australian Accounting Standards (as they apply to local governments and not-for-profit entities), Australian Accounting Interpretations, other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting policies which have been adopted in the preparation of this financial report are presented below and have been consistently applied unless stated otherwise.

Provision for impairment of receivables The provision for impairment of receivables assessment requires a degree of estimation and judgement. The level of provision is assessed by taking into account the recent revenue experience, the ageing of receivables, historical collection rates and specific knowledge of the individual debtors financial position.

Provision for impairment of inventories The provision for impairment of inventories assessment requires a degree of estimation and judgement. The level of the provision is assessed by taking into account the recent revenue experience, the ageing of inventories and other factors that affect inventory obsolescence.

Estimation of useful lives of assets The Council determines the estimated useful lives and related depreciation and amortisation charges for its property, plant and equipment and infrastructure. The useful lives could change significantly as a result of are less than previously estimated lives, or technically obsolete or non-strategic assets that have been abandoned or sold will be written off or written down.

Employee benefits provision The liability for employee benefits expected to be settled more than 12 months from the reporting date are recognised and measured at the present value of the estimated future cash flows to be made in respect of all employees at the reporting date. In determining the present value of the liability, estimates of attrition rates and pay increases through promotion and inflation have been taken into account.

The Local Government Reporting Entity All Funds through which the Council controls resources to carry on its functions have been included in the financial statements forming part of this financial report. In the process of reporting on the local government as a single unit, all transactions and balances between those Funds (for example, loans and transfers between Funds) have been eliminated. All monies held in the Trust Fund are excluded from the financial statements. A separate statement of those monies appears at Note 19 to these financial statements.

(b) Goods and Services Tax (GST) Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO). Receivables and payables are stated inclusive of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included with receivables or payables in the statement of financial position. Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to, the ATO are presented as operating cash flows.

(c) Cash and Cash Equivalents Cash and cash equivalents include cash on hand, cash at bank, deposits available on demand with banks and other short term highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and bank overdrafts.

Bank overdrafts are reported as short term borrowings in current liabilities in the statement of financial position.

(d) Trade and Other Receivables Trade and other receivables include amounts due from ratepayers for unpaid rates and service charges and other amounts due from third parties for goods sold and services performed in the ordinary course of business. Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets. Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are known to be uncollectible are written off when identified. An allowance for doubtful debts is raised when there is objective evidence that they will not be collectible.

Page 35 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(e) Inventories

General Inventories are measured at the lower of cost and net realisable value.

Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

Land held for sale Land held for development and sale is valued at the lower of cost and net realisable value. Cost includes the cost of acquisition, development, borrowing costs and holding costs until completion of development. Finance costs and holding charges incurred after development is completed are expensed.

Land held for sale is classified as current except where it is held as non-current based on the Council’s intentions to release for sale.

(f) Fixed Assets Each class of fixed assets within either property, plant and equipment or infrastructure, is carried at cost or fair value as indicated less, where applicable, any accumulated depreciation and impairment losses.

Mandatory requirement to revalue non-current assets Effective from 1 July 2012, the Local Government (Financial Management) Regulations were amended and the measurement of non-current assets at Fair Value became mandatory.

The amendments allow for a phasing in of fair value in relation to fixed assets over three years as follows:

(a) for the financial year ending on 30 June 2013, the fair value of all of the assets of the local government that are plant and equipment; and (b) for the financial year ending on 30 June 2014, the fair value of all of the assets of the local government - (i) that are plant and equipment; and (ii) that are - (I) land and buildings; or- (II) Infrastructure; and (c) for a financial year ending on or after 30 June 2015, the fair value of all of the assets of the local government.

Thereafter, in accordance with the regulations, each asset class must be revalued at least every 3 years.

In 2013, the City commenced the process of adopting Fair Value in accordance with the Regulations.

Relevant disclosures, in accordance with the requirements of Australian Accounting Standards, have been made in the financial report as necessary.

Land under control In accordance with Local Government (Financial Management) Regulation 16(a), the City was required to include as an asset (by 30 June 2013), Crown Land operated by the local government as a golf course, showground, racecourse or other sporting or recreational facility of State or Regional significance.

Upon initial recognition, these assets were recorded at cost in accordance with AASB 116. They were then classified as Land and revalued along with other land in accordance with the other policies detailed in this Note.

Initial recognition and measurement between mandatory revaluation dates All assets are initially recognised at cost and subsequently revalued in accordance with the mandatory measurement framework detailed above.

In relation to this initial measurement, cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition. The cost of non-current assets constructed by the City includes the cost of all materials used in construction, direct labour on the project and an appropriate proportion of variable and fixed overheads.

Individual assets acquired between initial recognition and the next revaluation of the asset class in accordance with the mandatory measurement framework detailed above, are carried at cost less accumulated depreciation as management believes this approximates fair value. They will be subject to subsequent revaluation at the next anniversary date in accordance with the mandatory measurement framework detailed above.

Page 36 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Revaluation Increases in the carrying amount arising on revaluation of assets are credited to a revaluation surplus in equity. Decreases that offset previous increases of the same asset are recognised against revaluation surplus directly in equity. All other decreases are recognised in profit or loss.

Land under roads In Western Australia, all land under roads is Crown Land, the responsibility for managing which, is vested in the local government.

Effective as at 1 July 2008, Council elected not to recognise any value for land under roads acquired on or before 30 June 2008. This accords with the treatment available in Australian Accounting Standard AASB 1051 Land Under Roads and the fact Local Government (Financial Management) Regulation 16(a)(i) prohibits local governments from recognising such land as an asset.

In respect of land under roads acquired on or after 1 July 2008, as detailed above, Local Government (Financial Management) Regulation 16(a)(i) prohibits local governments from recognising such land as an asset.

Whilst such treatment is inconsistent with the requirements of AASB 1051, Local Government (Financial Management) Regulation 4(2) provides, in the event of such an inconsistency, the Local Government (Financial Management) Regulations prevail.

Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset of the City.

Depreciation The depreciable amount of all fixed assets including buildings but excluding freehold land, are depreciated on a straight-line basis over the individual asset’s useful life from the time the asset is held ready for use. Leasehold improvements are depreciated over the shorter of either the unexpired period of the lease or the estimated useful life of the improvements.

When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is treated in one of the following ways: a) Restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount; or b) Eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset.

Major depreciation periods used for each class of depreciable asset are:

Buildings 30 to 50 years Furniture and equipment 4 to 10 years Plant and equipment 5 to 15 years Sealed roads and streets formation not depreciated pavement 50 years seal - bituminous seals 20 years - asphalt surfaces 25 years Gravel roads formation not depreciated pavement 50 years Formed roads (unsealed) formation not depreciated pavement 50 years Footpaths - slab 20 years Sewerage piping 100 years Water supply piping and drainage systems 75 years

The assets residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.

An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than its estimated recoverable amount.

Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These gains and losses are included in the statement of comprehensive income in the period in which they arise.

Capitalisation threshold Expenditure on items of equipment under $5,000 is not capitalised. Rather, it is recorded on an asset inventory listing.

Page 37 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(g) Fair Value of Assets and Liabilities When performing a revaluation, the City uses a mix of both independent and management valuations using the following as a guide:

Fair Value is the price that the City would receive to sell the asset or would have to pay to transfer a liability, in an orderly (i.e. unforced) transaction between independent, knowledgeable and willing market participants at the measurement date.

As fair value is a market-based measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may be made having regard to the characteristics of the specific asset or liability. The fair values of assets that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data.

To the extent possible, market information is extracted from either the principal market for the asset or liability (i.e. the market with the greatest volume and level of activity for the asset or liability) or, in the absence of such a market, the most advantageous market available to the entity at the end of the reporting period (i.e. the market that maximises the receipts from the sale of the asset after taking into account transaction costs and transport costs).

For non-financial assets, the fair value measurement also takes into account a market participant’s ability to use the asset in its highest and best use or to sell it to another market participant that would use the asset in its highest and best use.

Fair value hierarchy AASB 13 requires the disclosure of fair value information by level of the fair value hierarchy, which categorises fair value measurement into one of three possible levels based on the lowest level that an input that is significant to the measurement can be categorised into as follows:

Level 1 Measurements based on quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.

Level 2 Measurements based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 Measurements based on unobservable inputs for the asset or liability.

The fair values of assets and liabilities that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data. If all significant inputs required to measure fair value are observable, the asset or liability is included in Level 2. If one or more significant inputs are not based on observable market data, the asset or liability is included in Level 3.

Valuation techniques The City selects a valuation technique that is appropriate in the circumstances and for which sufficient data is available to measure fair value. The availability of sufficient and relevant data primarily depends on the specific characteristics of the asset or liability being measured. The valuation techniques selected by the City are consistent with one or more of the following valuation approaches:

Market approach Valuation techniques that use prices and other relevant information generated by market transactions for identical or similar assets or liabilities. SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(g) Fair Value of Assets and Liabilities (Continued)

Income approach Valuation techniques that convert estimated future cash flows or income and expenses into a single discounted present value.

Cost approach Valuation techniques that reflect the current replacement cost of an asset at its current service capacity.

Each valuation technique requires inputs that reflect the assumptions that buyers and sellers would use when pricing the asset or liability, including assumptions about risks. When selecting a valuation technique, the City gives priority to those techniques that maximise the use of observable inputs and minimise the use of unobservable inputs. Inputs that are developed using market data (such as publicly available information on actual transactions) and reflect the assumptions that buyers and sellers would generally use when pricing the asset or liability are considered observable, whereas inputs for which market data is not available and therefore are developed using the best information available about such assumptions are considered unobservable.

As detailed above, the mandatory measurement framework imposed by the Local Government (Financial Management) Regulations requires, as a minimum, all assets carried at a revalued amount to be revalued at least every 3 years.

(h) Financial Instruments

Initial recognition and measurement Financial assets and financial liabilities are recognised when the City becomes a party to the contractual provisions to the instrument. For financial assets, this is equivalent to the date that the City commits itself to either the purchase or sale of the asset (i.e. trade date accounting is adopted).

Financial instruments are initially measured at fair value plus transaction costs, except where the instrument is classified 'at fair value through profit or loss', in which case transaction costs are expensed to profit or loss immediately.

Classification and subsequent measurement Financial instruments are subsequently measured at fair value, amortised cost using the effective interest rate method, or at cost.

Amortised cost is calculated as:

(a) the amount in which the financial asset or financial liability is measured at initial recognition;

(b) less principal repayments and any reduction for impairment; and

(c) plus or minus the cumulative amortisation of the difference, if any, between the amount initially recognised and the maturity amount calculated using the effective interest rate method.

The effective interest method is used to allocate interest income or interest expense over the relevant period and is equivalent to the rate that discounts estimated future cash payments or receipts (including fees, transaction costs and other premiums or discounts) through the expected life (or when this cannot be reliably predicted, the contractual term) of the financial instrument to the net carrying amount of the financial asset or financial liability. Revisions to expected future net cash flows will necessitate an adjustment to the carrying value with a consequential recognition of an income or expense in profit or loss.

Page 39 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(h) Financial Instruments (Continued)

Classification and subsequent measurement (continued)

(i) Financial assets at fair value through profit and loss Financial assets are classified at “fair value through profit or loss” when they are held for trading for the purpose of short-term profit taking. Such assets are subsequently measured at fair value with changes in carrying amount being included in profit or loss. Assets in this category are classified as current assets.

(ii) Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.

Loans and receivables are included in current assets where they are expected to mature within 12 months after the end of the reporting period.

(iii) Held-to-maturity investments Held-to-maturity investments are non-derivative financial assets with fixed maturities and fixed or determinable payments that the City has the positive intention and ability to hold to maturity. They are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.

Held-to-maturity investments are included in non-current assets, where they are expected to mature within 12 months after the end of the reporting period. All other investments are classified as non- current.

(iv) Available-for-sale financial assets Available-for-sale financial assets are non-derivative financial assets that are either not suitable to be classified into other categories of financial assets due to their nature, or they are designated as such by management. They comprise investments in the equity of other entities where there is neither a fixed maturity nor fixed or determinable payments.

They are subsequently measured at fair value with changes in such fair value (i.e. gains or losses) recognised in other comprehensive income (except for impairment losses). When the financial asset is derecognised, the cumulative gain or loss pertaining to that asset previously recognised in other comprehensive income is reclassified into profit or loss.

Available-for-sale financial assets are included in current assets, where they are expected to be sold within 12 months after the end of the reporting period. All other available-for-sale financial assets are classified as non-current.

(v) Financial liabilities Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.

Page 40 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(h) Financial Instruments (Continued)

Impairment A financial asset is deemed to be impaired if, and only if, there is objective evidence of impairment as a result of one or more events (a “loss event”) having occurred, which will have an impact on the estimated future cash flows of the financial asset(s).

In the case of available-for-sale financial assets, a significant or prolonged decline in the market value of the instrument is considered a loss event. Impairment losses are recognised in profit or loss immediately. Also, any cumulative decline in fair value previously recognised in other comprehensive income is reclassified to profit or loss at this point.

In the case of financial assets carried at amortised cost, loss events may include: indications that the debtors or a group of debtors are experiencing significant financial difficulty, default or delinquency in interest or principal payments; indications that they will enter bankruptcy or other financial reorganisation; and changes in arrears or economic conditions that correlate with defaults.

For financial assets carried at amortised cost (including loans and receivables), a separate allowance account is used to reduce the carrying amount of financial assets impaired by credit losses. After having taken all possible measures of recovery, if management establishes that the carrying amount cannot be recovered by any means, at that point the written-off amounts are charged to the allowance account or the carrying amount of impaired financial assets is reduced directly if no impairment amount was previously recognised in the allowance account.

Derecognition Financial assets are derecognised where the contractual rights to receipt of cash flows expire or the asset is transferred to another party whereby the City no longer has any significant continual involvement in the risks and benefits associated with the asset.

Financial liabilities are derecognised where the related obligations are discharged, cancelled or expired. The difference between the carrying amount of the financial liability extinguished or transferred to another party and the fair value of the consideration paid, including the transfer of non-cash assets or liabilities assumed, is recognised in profit or loss.

(i) Impairment of Assets In accordance with Australian Accounting Standards the City's assets, other than inventories, are assessed at each reporting date to determine whether there is any indication they may be impaired.

Where such an indication exists, an impairment test is carried out on the asset by comparing the recoverable amount of the asset, being the higher of the asset's fair value less costs to sell and value in use, to the asset's carrying amount.

Any excess of the asset's carrying amount over its recoverable amount is recognised immediately in profit or loss, unless the asset is carried at a revalued amount in accordance with another Standard (e.g. AASB 116) whereby any impairment loss of a revalued asset is treated as a revaluation decrease in accordance with that other Standard.

For non-cash generating assets such as roads, drains, public buildings and the like, value in use is represented by the depreciated replacement cost of the asset.

(j) Trade and Other Payables Trade and other payables represent liabilities for goods and services provided to the City prior to the end of the financial year that are unpaid and arise when the City becomes obliged to make future payments in respect of the purchase of these goods and services. The amounts are unsecured, are recognised as a current liability and are normally paid within 30 days of recognition.

Page 41 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(k) Employee Benefits Short-term employee benefits Provision is made for the City’s obligations for short-term employee benefits. Short-term employee benefits are benefits (other than termination benefits) that are expected to be settled wholly before 12 months after the end of the annual reporting period in which the employees render the related service, including wages, salaries and sick leave. Short-term employee benefits are measured at the (undiscounted) amounts expected to be paid when the obligation is settled.

The City’s obligations for short-term employee benefits such as wages, salaries and sick leave are recognised as a part of current trade and other payables in the statement of financial position. The City’s obligations for employees’ annual leave and long service leave entitlements are recognised as provisions in the statement of financial position.

Other long-term employee benefits Provision is made for employees’ long service leave and annual leave entitlements not expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related service. Other long-term employee benefits are measured at the present value of the expected future payments to be made to employees. Expected future payments incorporate anticipated future wage and salary levels, durations of service and employee departures and are discounted at rates determined by reference to market yields at the end of the reporting period on government bonds that have maturity dates that approximate the terms of the obligations. Any remeasurements for changes in assumptions of obligations for other long-term employee benefits are recognised in profit or loss in the periods in which the changes occur.

The City’s obligations for long-term employee benefits are presented as non-current provisions in its statement of financial position, except where the City does not have an unconditional right to defer settlement for at least 12 months after the end of the reporting period, in which case the obligations are presented as current provisions.

(l) Borrowing Costs Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset until such time as the asset is substantially ready for its intended use or sale.

(m) Provisions Provisions are recognised when the City has a present legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured.

Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of the reporting period.

(n) Leases Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of the asset, but not legal ownership, are transferred to the City, are classified as finance leases.

Finance leases are capitalised recording an asset and a liability at the lower amounts equal to the fair value of the leased property or the present value of the minimum lease payments, including any guaranteed residual values. Lease payments are allocated between the reduction of the lease liability and the lease interest expense for the period.

Leased assets are depreciated on a straight line basis over the shorter of their estimated useful lives or the lease term.

Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred.

Lease incentives under operating leases are recognised as a liability and amortised on a straight line basis over the life of the lease term.

Page 42 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(o) Investment in Associates An associate is an entity over which the City has significant influence. Significant influence is the power to participate in the financial operating policy decisions of that entity but is not control or joint control of those policies. Investments in associates are accounted for in the financial statements by applying the equity method of accounting, whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the City’s share of net assets of the associate. In addition, the City’s share of the profit or loss of the associate is included in the City’s profit or loss.

The carrying amount of the investment includes, where applicable, goodwill relating to the associate. Any discount on acquisition, whereby the City’s share of the net fair value of the associate exceeds the cost of investment, is recognised in profit or loss in the period in which the investment is acquired.

Profits and losses resulting from transactions between the City and the associate are eliminated to the extent of the City’s interest in the associate.

When the City’s share of losses in an associate equals or exceeds its interest in the associate, the City discontinues recognising its share of further losses unless it has incurred legal or constructive obligations or made payments on behalf of the associate. When the associate subsequently makes profits, the City will resume recognising its share of those profits once its share of the profits equals the share of the losses not recognised.

(p) Interests in Joint Arrangements Joint arrangements represent the contractual sharing of control between parties in a business venture where unanimous decisions about relevant activities are required.

Separate joint venture entities providing joint venturers with an interest to net assets are classified as a joint venture and accounted for using the equity method. Refer to note 1(o) for a description of the equity method of accounting.

Joint venture operations represent arrangements whereby joint operators maintain direct interests in each asset and exposure to each liability of the arrangement. The City’s interests in the assets, liabilities, revenue and expenses of joint operations are included in the respective line items of the financial statements. Information about the joint ventures is set out in Note 13.

(q) Revenue

Rates, Grants, Donations and Other Contributions Rates, grants, donations and other contributions are recognised as revenues when the local government obtains control over the assets comprising the contributions.

Control of non operating grants arises when the Shire can benefit from funds transferred to it and deny or regulate the access of others to those benefits. Therefore, control arises when the Shire can use funds granted or transferred to purchase goods and services or retain those funds for future purchases.

Control over assets acquired from rates is obtained at the commencement of the rating period or, where earlier, upon receipt of the rates.

Where contributions recognised as revenues during the reporting period were obtained on the condition that they be expended in a particular manner or used over a particular period, and those conditions were undischarged as at the reporting date, the nature of and amounts pertaining to those undischarged conditions are disclosed in Note 2(c) . That note also discloses the amount of contributions recognised as revenues in a previous reporting period which were obtained in respect of the local government's operations for the current reporting period.

Fees and Charges Revenue (other than service charges) from the use of facilities and charges made for local government services, sewerage rates, rentals, hire charges, fee for service, photocopying charges, licences, sale of goods or information, fines, penalties and administration fees

Service Charges Service charges imposed under Division 6 of Part 6 of the Local Government Act 1995. Regulation 54 of the Local Government (Financial Management) Regulations identifies the charges which can be raised. These are television and radio rebroadcasting, underground electricity, property surveillance and security and water services. Excludes rubbish removal and charges for the provision of waste services

Interest earnings Interest and other items of a similar nature received from bank and investment accounts, interest on rate instalments, interest on rate arrears and interest on debtors

Other Revenue Other revenue, which cannot be classified under the above headings, includes dividends, discounts, rebates, etc.

(r) Superannuation The City contributes to a number of Superannuation Funds on behalf of employees. All funds to which the City contributes are defined contribution plans.

Page 43 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(s) Current and Non-Current Classification In the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the City’s operational cycle. In the case of liabilities where the City does not have the unconditional right to defer settlement beyond 12 months, such as vested long service leave, the liability is classified as current even if not expected to be settled within the next 12 months. Inventories held for trading are classified as current even if not expected to be realised in the next 12 months except for land held for sale where it is held as non-current based on the City’s intentions to release for sale.

(t) Rounding Off Figures All figures shown in this annual financial report, other than a rate in the dollar, are rounded to the nearest dollar.

(u) Comparative Figures Where required, comparative figures have been adjusted to conform with changes in presentation for the current financial year.

When the City applies an accounting policy retrospectively, makes a retrospective restatement or reclassifies items in its financial statement, an additional (third) statement of financial position as at the beginning of the preceding period in addition to the minimum comparative financial statements is presented.

(v) Budget Comparative Figures Unless otherwise stated, the budget comparative figures shown in this annual financial report relate to the original budget estimate for the relevant item of disclosure.

Page 44 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(w) New Accounting Standards and Interpretations for Application in Future Periods

The AASB has issued a number of new and amended Accounting Standards and Interpretations that have mandatory application dates for future reporting periods, some of which are relevant to the Shire.

Management's assessment of the new and amended pronouncements that are relevant to the Shire, applicable to future reporting periods and which have not yet been adopted are set out as follows:

Title Issued / Compiled Applicable (1) Impact

(i) AASB 9 Financial Instruments December 2014 1 January 2018 Nil – The objective of this Standard is to improve and simplify the (incorporating AASB 2014-7 and approach for classification and measurement of financial assets AASB 2014-8) compared with the requirements of AASB 139. Given the nature of the financial assets of the Shire, it is not anticipated the Standard will have any material effect.

(ii) AASB 2010-7 Amendments September 2012 1 January 2018 Nil - The revisions embodied in this Standard give effect to the to Australian Accounting consequential changes arising from the issuance of AASB 9 which is Standards arising from AASB 9 not anticipated to have any material effect on the Shire (refer (i) (December 2010) above).

[AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 120, 121, 127, 128, 131, 132, 136, 137, 139, 1023 & 1038 and Interpretations 2, 5, 10, 12, 19 & 127]

Page 45 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(iii) AASB 15 Revenue from Contracts with December 2014 1 January 2017 This Standard establishes principles for entities to apply to report Customers useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer.

The effect of this Standard will depend upon the nature of future transactions the Shire has with those third parties it has dealings with. It may or may not be significant.

(iv) AASB 2013-9 Amendments to Australian December 2013 Refer title column Part C of this Standard makes consequential amendments to Accounting Standards - Conceptual AASB 9 and numerous other Standards and amends the Framework, Materiality and Financial permissions around certain applications relating to financial Instruments liabilities reissued at fair value.

[Operative date: Part C Financial As the bulk of changes relate either to editorial or reference changes Instruments - 1 January 2015] it is not expected to have a significant impact on the Shire.

Page 46 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(v) AASB 2014-3 Amendments to Australian August 2014 1 January 2016 This Standard amends AASB 11: Joint Arrangements to require the

Accounting Standards - Accounting for acquirer of an interest (both initial and additional) in a joint operation

in which the activity constitutes a business, as defined in AASB 3: Acquisitions of Interests in Joint Operations Business Combinations, to apply all of the principles on business

[AASB 1 & AASB 11] combinations accounting in AASB 3 and other Australian Accounting Standards except for those principles that conflict with

the guidance in AASB 11; and disclose the information required by AASB 3 and other Australian Accounting Standards for business

combinations.

Since adoption of this Standard would impact only acquisitions of interests in joint operations on or after 1 January 2016, management believes it is impracticable at this stage to provide a reasonable estimate of such impact on the Shire's financial statements.

(vi) AASB 2014-4 Amendments to Australian August 2014 1 January 2016 This Standard amends AASB 116 and AASB 138 to establish the Accounting Standards - Clarification of principle for the basis of depreciation and amortisation as being the Acceptable Methods of Depreciation and expected pattern of consumption of the future economic benefits of Amortisation an asset. It also clarifies the use of revenue-based methods to calculate the depreciation of an asset is not appropriate nor is [AASB 116 & 138] revenue generally an appropriate basis for measuring the consumption of the economic benefits embodied in an intangible asset.

Given the Shire curently uses the expected pattern of consumption of

the future economic benefits of an asset as the basis of calculation of depreciation, it is not expected to have a significant impact.

Page 47 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(w) New Accounting Standards and Interpretations for Application in Future Periods (Continued)

Title Issued / Compiled Applicable (1) Impact

(vii) AASB 2014-5 Amendments to Australian December 2014 1 January 2017 Consequential changes to various Standards arising from the Accounting Standards arising from AASB 15 issuance of AASB 15.

It will require changes to reflect the impact of AASB 15.

(viii) AASB 2015-2 Amendments to Australian January 2015 1 January 2016 This Standard amends AASB 101 to provide clarification regarding Accounting Standards – Disclosure the disclosure requirements in AASB 101. Specifically, the Initiative: Amendments to Standard proposes narrow-focus amendments to address some of AASB 101 the concerns expressed about existing presentation and disclosure requirements and to ensure entities are able to use judgement [AASB 7, 101, 134 & 1049] when applying a Standard in determining what information to disclose in their financial statements.

This Standard also makes editorial and consequential amendments as a result of amendments to the Standards listed in the title column.

It is not anticipated it will have any significant impact on disclosures.

(ix) AASB 2015-3 Amendments to Australian January 2015 1 July 2015 This Standard completes the withdrawal of references to AASB 1031 Accounting Standards arising from the in all Australian Accounting Standards and Interpretations, allowing withdrawal of AASB 1031 Materiality it to be completely withdrawn.

It is not anticipated it will have a significant impact as the principles of materiality remain largely unchanged.

(x) AASB 2015-6 Amendments to Australian March 2015 1 July 2016 The objective of this Standard is to extend the scope of AASB 124 Accounting Standards - Extending Related Related Party Disclosures to include not-for-profit sector entities. Party Disclosures to Not-for-Profit Public Sector Entities The Standard is expected to have a significant disclosure impact on the financial report of the Shire as both Elected Members and Senior [AASB 10, 124 & 1049] Management will be deemed to be Key Management Personnel and resultant disclosures will be necessary.

Notes: (1) Applicable to reporting periods commencing on or after the given date.

Page 48 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(x) Adoption of New and Revised Accounting Standards

During the current year, the Shire adopted all of the new and revised Australian Accounting Standards and Interpretations which were compiled, became mandatory and which were applicable to its operations.

These new and revised Standards were:

AASB 2011-7 AASB 2012-3 AASB 2013-3 AASB 2013-8 AASB 2013-9 Parts A & B

Most of the Standards adopted had a minimal effect on the accounting and reporting practices of the Shire as they did not have a significant impact on the accounting or reporting practices or were either not applicable, largely editorial in nature, were revisions to help ensure consistency with presentation, recognition and measurement criteria of IFRSs or related to topics not relevant to operations.

Page 49 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2. REVENUE AND EXPENSES 2015 2014 $ $ (a) Net Result

The Net Result includes:

(i) Charging as an Expense:

Auditors Remuneration - Audit of the annual financial report 21,546 27,073 - Other 3,900 1,888 25,446 28,961

Depreciation Non-Specialised Buildings 388,628 129,566 Furniture and Equipment 27,285 27,652 Plant and Equipment 222,384 239,315 Roads 1,753,405 1,636,791 Footpaths 15,746 8,188 Airfield 55,150 0 Parks & Ovals 221,346 40,303 Other Infrastructure 38,179 3,288 2,722,123 2,085,103 Interest Expenses (Finance Costs) Debentures (refer Note 21.(a)) 86,249 95,431 86,249 95,431 Rental Charges - Operating Leases 336,401 297,530 336,401 297,530 (ii) Crediting as Revenue:

Other Revenue Reimbursements and Recoveries 613,926 79,187 Other 42,096 2,407 656,022 81,594

2015 2015 2014 Actual Budget Actual $ $ $ Interest Earnings - Reserve Funds 39,142 23,500 32,036 - Other Funds 38,216 13,500 40,117 Other Interest Revenue (refer note 26) 6,712 3,000 3,465 84,070 40,000 75,618

Page 50 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2. REVENUE AND EXPENSES (Continued)

(b) Statement of Objective

In order to discharge its responsibilities to the community, Council has developed a set of operational and financial objectives. These objectives have been established both on an overall basis, reflected by the Shire's Community Vision, and for each of its broad activities/programs.

SHIRE VISION The Shire of Perenjori is the inland centre of mining, industry and agricultural development in Midwest WA.

Council operations as disclosed in this report encompass the following service orientated activities/programs:

GOVERNANCE Administration expenditure including salaries, training and general expenses.

GENERAL PURPOSE FUNDING Rates, Federal Assistance grants and costs associated with rate collection.

LAW, ORDER, PUBLIC SAFETY Supervision of various local laws, fire prevention and animal control.

HEALTH Food control, mosquito control, management of Health Services, and provision of medical services.

EDUCATION AND WELFARE Donations to local education facilities, Perenjori Early Childhood Centre.

HOUSING Provision and maintenance of staff and private housing.

COMMUNITY AMENITIES Rubbish collection services, operation and maintenance of refuse sites, cemetery maintenance and improvements, flood mitigation, public convenience maintenance, community development position & activities.

RECREATION AND CULTURE Maintenance of halls, gymnasium, community swimming pool, recreation centres, parks & gardens, ovals and various reserves, operation of library services.

TRANSPORT Maintenance of roads, drainage, footpaths, parking facilities, traffic control, street cleaning , maintenance of airstrip.

ECONOMIC SERVICES Tourism, townscape projects, caravan park maintenance and operation, building control, economic development projects including Business Incubator project.

OTHER PROPERTY & SERVICES Private works, public works overhead, plant operation costs and unclassified items.

Page 51 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2. REVENUE AND EXPENSES (Continued)

(c) Conditions Over Grants/Contributions Opening Closing Closing Balance (1) Received (2) Expended (3) Balance (1) Received (2) Expended (3) Balance Function/ 01/07/13 2013/14 2013/14 30/06/14 2014/15 2014/15 30/06/15 Grant/Contribution Activity $ $ $ $ $ $ $

Regional GLGF Housing 0 311,037 (261,772) 49,265 0 (49,265) 0 Department of Regional Development Education & Welfare 0 575,000 (575,000) 0 0 0 0 Department of Education & Employment Education & Welfare 0 59,304 (31,082) 28,222 0 (28,222) 0 CLGF - Business Incubator Economic Services 228,953 0 (228,953) 0 0 0 0 FESA - NDRP Weatherstations Law Order & Public Safety 2,214 0 (2,214) 0 0 0 0 MWDC - Early Childhood Centre Education 387,000 0 (387,000) 0 0 0 0 Department of Sport & Rec Recreation & Culture 67,233 0 (67,233) 0 0 0 0 DSR Rec & Culture 0 0 0 0 30,000 (30,000) 0 DLGRG -Cat Act Implementation Law Order & Public Safety 4,755 0 (4,755) 0 0 0 0 Lottrywest Community Development 0 0 0 0 25,560 (25,560) 0 Lotterywest Education & Welfare 0 0 0 0 27,000 (27,000) 0 CLGF Rec & Culture 0 0 0 0 100,000 (100,000) 0 Regional Road Group Transport 0 0 0 0 578,240 (578,240) 0 Roads to Recovery Transport 0 0 0 0 388,348 (388,348) 0 Black Spot Funding Transport 0 0 0 0 91,027 (91,027) 0 Department of Regional Development Rec & Culture 0 0 0 0 122,000 (122,000) 0 CLGF Rec & Culture 0 0 0 0 22,771 (22,771) 0 MWDC Housing 0 0 0 0 17,000 (17,000) 0 Department of Regional Development Education & Welfare25000 0 0 0 0 25,000 (25,000) 0 Department of Local Government Education & Welfare25000 0 0 0 0 1,000 (1,000) 0 Gunduwa Regional Conservation Education & Welfare25000 0 0 0 0 20,000 (20,000) 0 Assocation MWDC Housing 0 0 0 0 151,200 0 151,200

Total 690,155 945,341 (1,558,009) 77,487 1,599,146 (1,525,433) 151,200

Notes:

(1) - Grants/contributions recognised as revenue in a previous reporting period which were not expended at the close of the previous reporting period.

(2) - New grants/contributions which were recognised as revenues during the reporting period and which had not yet been fully expended in the manner specified by the contributor.

(3) - Grants/contributions which had been recognised as revenues in a previous reporting period or received in the current reporting period and which were expended in the current reporting period in the manner specified by the contributor.

Page 52 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

Note 2015 2014 $ $ 3. CASH AND CASH EQUIVALENTS

Unrestricted 1,618,105 409,649 Restricted 1,636,708 2,437,724 3,254,813 2,847,373 The following restrictions have been imposed by regulations or other externally imposed requirements:

Leave Reserve 11 58,079 56,649 Computer Reserve 11 8,380 8,197 Plant Replacement Reserve 11 232,112 271,096 Staff Housing Reserve 11 171,283 167,221 Joint Venture Housing Reserve 11 183,337 115,690 Local Groups Interest Free Reserve 11 15,875 15,484 Local Achievement Reserve 11 2,603 2,552 Resufe Site Reserve 11 94,711 92,378 Swimming Pool Reserve 11 81,488 79,486 Sport & Rec Reserve 11 2,660 2,595 Caravan Park Reserve 11 8,025 7,832 CVP Village Reserve 11 50,036 48,803 Airstrip Development Reserve 11 2,928 2,856 Water Harvesting Control Reserve 11 39,211 38,248 Vocal History Reserve 11 7,332 7,152 Water Supply Reserve 11 17,872 17,455 Community Bus Maintenance Reserve 11 17,640 17,206 Road Reserve 11 10,122 9,873 Gravel Pit Rehab Reserve 11 18,451 18,060 Community Amenities Reserve 11 24,391 23,874 Mt Gibson Infrastructure Reserve 11 288,972 285,509 Early Childhood Reserve 11 0 913,403 Business Incubator Reserve 11 0 158,618 Communications Reserve 11 150,000 0 Unspent Grants 2(c) 151,200 77,487 1,636,708 2,437,724

4. TRADE AND OTHER RECEIVABLES

Current Rates Outstanding 116,477 79,536 Sundry Debtors 281,712 386,995 GST Receivable 32,831 34,711 Prepayments 17,532 17,532 448,552 518,774

Non-Current Rates Outstanding 21,081 21,081 Loans - Clubs/Institutions 3,630 3,630 24,711 24,711

The ageing of the past due but not impaired receivables (Rates Outstanding and Sundry Debtors) are as follows: 2,015 2,014 $'000 $,000

0 to 3 months overdue 61,003 38,546 3 to 6months overdue 0 0 Over 6 months overdue 137,558 100,617 198,561 139,163

5. INVENTORIES

Current Fuel and Materials 92,897 44,449 92,897 44,449 Non-Current Land Held for Resale - Cost Cost of Acquisition 62,168 62,168 Development Costs 394,671 382,778 456,839 444,946

Page 53 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2015 2014 $ $

6. PROPERTY, PLANT AND EQUIPMENT

Land and Buildings Freehold Land at: - Independent Valuation 2014 947,000 947,000 947,000 947,000

Land Vested In and Under the Control of Council at: - Management Valuation 2014 424,500 424,500 424,500 424,500

Total Land 1,371,500 1,371,500

Non-Specialised Buildings at: - Independent Valuation 2014 13,167,017 12,726,000 - Additions after Valuation - Cost 2,289,614 14,491 Less: Accumulated Depreciation (392,896) 0 15,063,735 12,740,491

Total Buildings 15,063,735 12,740,491

Total Land and Buildings 16,435,235 14,111,991

Furniture and Equipment at: - Management Valuation 2015 154,393 655,321 Less Accumulated Depreciation 0 (422,790) 154,393 232,531

Plant and Equipment at: - Independent Valuation 2013 1,516,470 1,586,000 - Management Valuation 2013 323,739 323,739 - Additions after Valuation - Cost 428,220 294,605 Less Accumulated Depreciation (434,589) (230,175) 1,833,840 1,974,169

Work In Progress at: - Cost 0 453,523 0 453,523

18,423,468 16,772,214

The fair value of property, plant and equipment is determined at least every three years in accordance with legislative requirements. Additions since the date of valuation are shown as cost, given they were acquired at arms length and any accumulated depreciation reflects the usage of service potential, it is considered the recorded written down value approximates fair value. At the end of each intervening period the valuation is reviewed and where appropriate the fair value is updated to reflect current market conditions. This process is considered to be in accordance with Local Government (Financial Management) Regulation 17A (2) which requires property, plant and equipment to be shown at fair value.

Furniture and Equipment Furniture and equipment was revalued by Management in June 2015 as part of the mandatory requirements embodied in the Local Government (Financial Management) Regulation 17A. It is considered that the date of valuation are shown as cost, given they were acquired at arms length and any accumulated depreciation reflects the usage of service potential, it is considered the recorded written down value approximates fair value.

Page 54 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

6. PROPERTY, PLANT AND EQUIPMENT (Continued)

(a) Movements in Carrying Amounts

Movement in the carrying amounts of each class of property, plant and equipment between the beginning and the end of the current financial year. Balance Carrying at the Amount Beginning Change Depreciation at the of the Year in Class Additions (Disposals) (Expense) End of Year $ $ $ $ $ $

Freehold Land (Level 2) 947,000 0 0 0 0 947,000

Land Vested In and Under the Control of Council (Level 3) 424,500 0 0 0 0 424,500 Total Land 1,371,500 0 0 0 0 1,371,500

Non-Specialised Buildings (Level 3) 12,740,491 471,258 2,289,614 (49,000) (388,628) 15,063,735

Total Buildings 12,740,491 471,258 2,289,614 (49,000) (388,628) 15,063,735

Total Land and Buildings 14,111,991 471,258 2,289,614 (49,000) (388,628) 16,435,235

Furniture and Equipment (Level 2) 232,531 0 0 (50,853) (27,285) 154,393

Plant and Equipment (Level 2) 1,974,169 0 133,615 (51,560) (222,384) 1,833,840

Work In Progress 453,523 (453,523) 0 0 0 0

Total Property, Plant and Equipment 16,772,214 17,735 2,423,229 (151,413) (638,297) 18,423,469

Page 55 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015 6 PROPERTY, PLANT AND EQUIPMENT (Continued) (b) Fair Value Measurements Fair Value Basis of Date of last Asset Class Valuation Technique Inputs used Hierarchy valuation Valuation

Land and buildings Market approach using recent Freehold land 2 observable market data for similar Independent June 2014 Price per hectare/market borrowing rate items (Net revaluation method) Registered Improvements to buildings using construction Market approach using recent Independent costs and current condition ( Level2) , residual Buildings 3 observable market data for similar June 2014 Registered values and remaining useful life assessments properties (Net revaluation method) Valuers (Level 3) inputs. Plant & Equipment Market approach using recent Management 2 observable market data for similar June 2013 Price per item Valuation items (Net revaluation method)

Construction/Purchase costs and current Cost approach using depreciated Management condition (Level 2), residual values and Furniture & Equipment 3 replacement cost (Net revaluation June 2015 Valuation remaining useful life assessments ( Level 3) method) inputs

Level 3 inputs are based on assumptions with regards to future values and patterns of consumption utilising current information. If the basis of these assumptions were varied , they have the potential to result in a significantly higher or lower fair value measurement. During the period there were no changes in the valuation techniques used by the local government to determine the fair value of property, plant and equipment using either level 2 or level 3 inputs. SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2015 2014 $ $ 7. INFRASTRUCTURE

Roads - Management Valuation 2015 94,279,337 0 - Cost 0 57,213,932 Less Accumulated Depreciation (32,714,013) (33,207,403) 61,565,324 24,006,529

Footpaths - Management Valuation 2015 584,460 0 - Cost 0 329,180 Less Accumulated Depreciation (100,339) (77,402) 484,121 251,778

Airfield - Independent Valuation 2015 730,300 0 - Cost 0 123,165 Less Accumulated Depreciation (55,150) (97,199) 675,150 25,966

Parks & Ovals - Independent Valuation 2015 3,691,823 0 - Cost 0 2,774,140 - Additions after Valuation - Cost 124,954 0 Less Accumulated Depreciation (222,865) (300,972) 3,593,912 2,473,168

Other Infrastructure - Independent Valuation 2015 398,600 0 - Management Valuation 2015 158,510 0 - Cost 0 278,792 Less Accumulated Depreciation (39,192) (28,981) 517,918 249,811

66,836,425 27,007,252

The fair value of infrastructure is determined at least every three years in accordance with legislative requirements. Additions since the date of valuation are shown as cost. Given they were acquired at arms length and any accumulated depreciation reflects the usage of service potential, it is considered the recorded written down value approximates fair value. At the end of each intervening period the valuation is reviewed and, where appropriate, the fair value is updated to reflect current market conditions.

In June 2014 Griffin Valuation Advisory were engaged to provide Council with the Fair Value of its Airfield, Parks & Ovals and Other Infrastructure. The revaluation came into effect on the 01 July 2014.

The Shire's Infrastructure Roads and Footpaths were revalued as at 30 June 2015 by Greenfield Technical Services an independent specialist valuer.

This process is considered to be in accordance with Local Government (Financial Management) Regulation 17A (2) which requires infrastructure to be shown at fair value.

Page 57 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

7. INFRASTRUCTURE (Continued)

(a) Movements in Carrying Amounts

Movement in the carrying amounts of each class of infrastructure between the beginning and the end of the current financial year. Balance Carrying as at the Revaluation Impairment Amount Beginning Change Increments/ (Losses)/ Depreciation at the of the Year in Class Additions (Disposals) (Decrements) Reversals (Expense) End of Year $ $ $ $ $ $ $ $

Roads 24,006,529 (11,502) 1,707,275 (33,807) 37,650,234 0 (1,753,405) 61,565,324

Footpaths 251,778 0 0 248,089 0 (15,746) 484,121

Airfield 25,966 0 0 0 704,334 0 (55,150) 675,150

Parks & Ovals 2,473,168 11,765 124,954 (3,284) 1,208,656 0 (221,346) 3,593,912

Other Infrastructure 249,811 (29,891) 0 0 336,177 0 (38,179) 517,918

Total 27,007,252 (29,629) 1,832,229 (37,092) 40,147,490 0 (2,083,826) 66,836,425

The revaluation of infrastructure assets resulted in an increase on revaluation of $40,147,490 in the net value of infrastructure. All of this increase was credited to the revaluation surplus in the Shires's equity (refer Note 12) and was recognised as Changes on Revaluation of non-current assets in the Statement of Comprehensive Income.

Page 58 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

7 INFRASTRUCTURE (Continued)

(b) Fair Value Measurements

Fair Value Date of last Asset Class Valuation Technique Basis of valuation Inputs used Hierarchy Valuation

Cost approach using depreciated Construction costs and current condition (Level 2), Infrastructure - Roads 3 replacement cost (Gross Management Valuation June 2015 residual values and remaining useful life revaluation method) assessments ( Level 3) inputs.

Cost approach using depreciated Construction costs and current condition (Level 2), Footpaths 3 replacement cost (Gross Management Valuation June 2015 residual values and remaining useful life revaluation method) assessments ( Level 3) inputs.

Cost approach using depreciated Construction costs and current condition (Level 2), Airfield 3 replacement cost (Net revaluation Independent Registered July 2014 residual values and remaining useful life method) Valuers assessments ( Level 3) inputs. Cost approach using depreciated Construction/Purchase costs and current condition Parks & Ovals 3 replacement cost (Net revaluation Independent Registered July 2014 (Level 2), residual values and remaining useful life method) Valuers assessments ( Level 3) inputs

Cost approach using depreciated Independent Registered Construction/Purchase costs and current condition Other Infrastructure 3 replacement cost (Net revaluation Valuers and Management July 2014 (Level 2), residual values and remaining useful life method) Valuation assessments ( Level 3) inputs

During the period there were no changes in the valuation techniques used to determine the fair value of infrastructure using level 3 inputs. SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2015 2014 $ $

8. TRADE AND OTHER PAYABLES

Current Sundry Creditors 386,697 748,210 Accrued Interest on Debentures 24,050 26,539 Accrued Salaries and Wages 0 47,126 ATO Liabilities 51,744 0 Excess Rates 4,458 20,327 466,949 842,202

9. LONG-TERM BORROWINGS

Current Secured by Floating Charge Debentures 175,005 165,501 175,005 165,501

Non-Current Secured by Floating Charge Debentures 1,224,844 1,399,848 1,224,844 1,399,848

Additional detail on borrowings is provided in Note 21.

10. PROVISIONS

Analysis of Total Provisions

Current 147,436 191,962 Non-Current 9,851 28,551 157,287 220,513

Provision for Provision for Annual Long Service Leave Leave Total $ $ $

Opening balance at 1 July 2014 133,443 87,070 220,513 Amounts used (11,680) 0 (11,680) Decrease due to staff changes & LSL taken 0 (51,546) (51,546) Balance at 30 June 2015 121,763 35,524 157,287

Page 60 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2015 2015 2014 $ Budget $ $ 11. RESERVES - CASH BACKED

(a) Leave Reserve Opening Balance 56,649 56,436 55,216 Amount Set Aside / Transfer to Reserve 1,430 1,017 1,433 Amount Used / Transfer from Reserve 0 0 0 58,079 57,453 56,649

(b) Computer Reserve Opening Balance 8,197 270,075 7,990 Amount Set Aside / Transfer to Reserve 183 4,866 207 Amount Used / Transfer from Reserve 0 (54,000) 0 8,380 220,941 8,197

(c) Plant Replacement Reserve Opening Balance 271,096 8,167 264,240 Amount Set Aside / Transfer to Reserve 6,534 147 6,856 Amount Used / Transfer from Reserve (45,518) 0 0 232,112 8,314 271,096

(d) Staff Housing Reserve Opening Balance 167,221 166,591. 162,992 Amount Set Aside / Transfer to Reserve 4,062 3,001 4,229 Amount Used / Transfer from Reserve 0 (99,395) 0 171,283 70,197 167,221

(e) Joint Venture Housing Reserve Opening Balance 115,690 115,254 112,764 Amount Set Aside / Transfer to Reserve 67,647 2,076 2,926 Amount Used / Transfer from Reserve 0 0 0 183,337 117,330 115,690

(f) Local Groups Interest Free Reserve Opening Balance 15,484 15,426 15,092 Amount Set Aside / Transfer to Reserve 391 278 392 Amount Used / Transfer from Reserve 0 0 0 15,875 15,704 15,484

(g) Local Achievement Reserve Opening Balance 2,552 2,543 2,488 Amount Set Aside / Transfer to Reserve 51 46 64 Amount Used / Transfer from Reserve 0 2,603 2,589 2,552

(h) Resufe Site Reserve Opening Balance 92,378 92,030 90,042 Amount Set Aside / Transfer to Reserve 2,333 1,658 2,336 Amount Used / Transfer from Reserve 0 0 0 94,711 93,688 92,378

(i) Sport & Rec Reserve Opening Balance 2,595 2,208 100,000 Amount Set Aside / Transfer to Reserve 65 1,841 2,595 Amount Used / Transfer from Reserve 0 0 (100,000) 2,660 4,049 2,595

(j) Swimming Pool Reserve Opening Balance 79,486 79,187 77,476 Amount Set Aside / Transfer to Reserve 2,002 1,427 2,010 Amount Used / Transfer from Reserve 0 0 0 81,488 80,614 79,486

(k) Caravan Park Reserve Opening Balance 7,832 6,541 6,399 Amount Set Aside / Transfer to Reserve 193 118 1,433 Amount Used / Transfer from Reserve 0 0 0 8,025 6,659 7,832

Page 61 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2015 2015 2014 $ Budget $ $ (l) CVP Village Reserve Opening Balance 48,803 49,881 48,803 Amount Set Aside / Transfer to Reserve 1,233 899 0 Amount Used / Transfer from Reserve 0 0 0 50,036 50,780 48,803

(m) Airstrip Development Reserve Opening Balance 2,856 2,845 2,784 Amount Set Aside / Transfer to Reserve 72 51 72 Amount Used / Transfer from Reserve 0 0 0 2,928 2,896 2,856

(n) Water Harvesting Control Reserve Opening Balance 38,248 38,104 37,280 Amount Set Aside / Transfer to Reserve 963 686 968 Amount Used / Transfer from Reserve 0 (38,104) 0 39,211 686 38,248

(o) Vocal History Reserve Opening Balance 7,152 7,125 6,971 Amount Set Aside / Transfer to Reserve 180 128 181 Amount Used / Transfer from Reserve 0 0 0 7,332 7,253 7,152

(p) Water Supply Reserve Opening Balance 17,455 17,389 17,013 Amount Set Aside / Transfer to Reserve 417 313 442 Amount Used / Transfer from Reserve 0 0 0 17,872 17,702 17,455

(q) Community Bus Maintenance Reserve Opening Balance 17,206 17,142 16,771 Amount Set Aside / Transfer to Reserve 434 309 435 Amount Used / Transfer from Reserve 0 (16,000) 0 17,640 1,451 17,206

(r) Road Reserve Opening Balance 9,873 9,836 9,511 Amount Set Aside / Transfer to Reserve 249 175 362 Amount Used / Transfer from Reserve 0 0 0 10,122 10,011 9,873

(s) Gravel Pit Rehab Reserve Opening Balance 18,060 17,991 17,717 Amount Set Aside / Transfer to Reserve 391 326 343 Amount Used / Transfer from Reserve 0 0 0 18,451 18,317 18,060

(t) Community Amenities Reserve Opening Balance 23,874 23,784 23,270 Amount Set Aside / Transfer to Reserve 517 429 604 Amount Used / Transfer from Reserve 0 0 0 24,391 24,213 23,874

(u) Mt Gibson Infrastructure Reserve Opening Balance 285,509 285,092 201,360 Amount Set Aside / Transfer to Reserve 203,463 103,708 204,149 Amount Used / Transfer from Reserve (200,000) (280,000) (120,000) 288,972 108,800 285,509

(v) Early Childhood Reserve Opening Balance 913,403 913,403 0 Amount Set Aside / Transfer to Reserve 0 0 913,403 Amount Used / Transfer from Reserve (913,403) (913,403) 0 0 0 913,403

Page 62 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2015 2015 2014 $ Budget $ $

(w) Business Incubator Reserve Opening Balance 158,618 158,618 0 Amount Set Aside / Transfer to Reserve 0 0 158,618 Amount Used / Transfer from Reserve (158,618) (158,618) 0 0 0 158,618

(x) Communications Reserve Opening Balance 0 0 0 Amount Set Aside / Transfer to Reserve 150,000 0 0 Amount Used / Transfer from Reserve 0 0 0 150,000 0 0

SUMMARY Total Opening Balance 2,360,237 2,355,668 1,276,179 Total Amount Set Aside / Transfer to Reserve 442,810 123,499 1,304,057 Total Amount Used / Transfer from Reserve (1,317,539) (1,559,520) (220,000) TOTAL RESERVES 1,485,508 919,647 2,360,237

All of the reserve accounts are supported by money held in financial institutions and match the amount shown as restricted cash in Note 3 to this financial report.

Page 63 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

11. RESERVES - CASH BACKED (continued)

In accordance with council resolutions in relation to each reserve account, the purpose for which the funds are set aside are as follows:

(a) Leave Reserve - to be used to fund annual and long service leave requirements (b) Computer Reserve - to be used to maintain the administration computer systems (c) Plant Replacement Reserve - to be used for the purchase of major plant (d) Staff Housing Reserve - to be used for future staff housing (e) Joint Venture Housing Reserve - surplus funds to be used as per the JV housing agreement (f) Local Groups Interest Free Reserve - to be used for community groups in purchasing equipment for their activities (g) Local Achievement Reserve - to be used as an incentive to local achievers (h) Resufe Site Reserve - to be used for a future landfill site (i) Sport & Rec Reserve - to be used to support the maintenance an replacement of sporting & recreation facilities (j) Swimming Pool Reserve - to be used for the refurbishment and upgrade of the Perenjori swimming pool facilities (k) Caravan Park Reserve - to be used to maintain and upgrade the facilities at the Perenjori caravan park (l) CVP Village Reserve - to fund maintenance costs in the accommodation village (m) Airstrip Development Reserve - to be used for the ongoing development and maintenance of the airstrip (n) Water Harvesting Control Reserve - to be used for the purchase and installation of dams to increase water capacity for supplementing the town's parks, gardens and reserve water supply (o) Vocal History Reserve - to be used for the history of our pioneers (p) Water Supply Reserve - to be used for holding loan funds for th eproject to supply schemen water to the West Bogada locality (q) Community Bus Maintenance Reserve - to be used for the ongoing maintenance and eventual replacement if the Community Bus (r) Road Reserve - for the purpose of completing road projects (s) Gravel Pit Rehab Reserve - for the purpose of covering the costs of rehabilitating exhausted pits (t) Community Amenities Reserve - for assisting organisations providing community amenities (u) Mt Gibson Infrastructure Reserve - to be used for the purpose of suppoting the acquisition, restoration, extension or improvement of infrastructure assets including but not limited to public buildings, recreation facilities, parks and gardens, power supply, water supply, land drainage or roads. (As per agreement) (v) Communications Reserve – to subsidise the funding of telephone communication towers in and near Perenjori

Page 64 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

12. 2015 2014 REVALUATION SURPLUS $ $

Revaluation surpluses have arisen on revaluation of the following classes of non-current assets:

(a) Land Opening Balance 899,630 0 Revaluation Increment 0 899,630 Revaluation Decrement 899,630 899,630

(b) Buildings Opening Balance 6,858,495 0 Revaluation Increment 0 6,858,495 Revaluation Decrement 6,858,495 6,858,495

(d) Roads Opening Balance 17,849,000 17,849,000 Revaluation Increment 37,650,234 0 Revaluation Decrement 55,499,234 17,849,000

(e) Footpaths Opening Balance 0 0 Revaluation Increment 248,089 0 Revaluation Decrement 0 0 248,089 0

(f) Parks, Gardens and Reserves Opening Balance 0 0 Revaluation Increment 1,208,656 0 Revaluation Decrement 0 0 1,208,656 0

(g) Airport Opening Balance 0 0 Revaluation Increment 704,334 0 Revaluation Decrement 0 0 704,334 0

(h) Other Infrastrcuture Opening Balance 0 0 Revaluation Increment 336,177 0 Revaluation Decrement 0 0 336,177 0

SUMMARY Opening Balance 26,114,339 18,356,214 Revaluation Increment 40,147,490 7,758,125 Revaluation Decrement 0 0 TOTAL ASSET REVALUATION SURPLUS 66,261,829 26,114,339

Page 65 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

13. NOTES TO THE STATEMENT OF CASH FLOWS

(a) Reconciliation of Cash

For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents, net of outstanding bank overdrafts. Cash at the end of the reporting period is reconciled to the related items in the Statement of Financial Position as follows:

2015 2015 2014 $ Budget $ $

Cash and Cash Equivalents 3,254,813 962,160 2,847,373

(b) Reconciliation of Net Cash Provided By Operating Activities to Net Result

Net Result 2,334,475 1,845,982 724,785

Depreciation 2,722,123 2,171,323 2,085,103 (Profit)/Loss on Sale of Asset 62,652 15,089 62,617 (Increase)/Decrease in Receivables 70,223 187,711 649,508 (Increase)/Decrease in Inventories (48,448) (25,004) (6,844) Increase/(Decrease) in Payables (375,253) (650,127) (109,368) Increase/(Decrease) in Employee Provisions (63,226) 0 47,722 Grants Contributions for the Development of Assets (2,019,541) (2,003,531) (1,665,669) Net Cash from Operating Activities 2,683,003 1,541,443 1,924,036

2015 2014 (c) Undrawn Borrowing Facilities $ $ Credit Standby Arrangements Bank Overdraft limit 0 300,000 Bank Overdraft at Balance Date 0 0 Credit Card limit 20,000 20,000 Credit Card Balance at Balance Date (8,007) (14,924) Total Amount of Credit Unused 11,993 305,076

Loan Facilities Loan Facilities - Current 175,005 165,501 Loan Facilities - Non-Current 1,224,844 1,399,848 Total Facilities in Use at Balance Date 1,399,849 1,565,349

Unused Loan Facilities at Balance Date NIL NIL

Page 66 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

14. CONTINGENT LIABILITIES The Shire is not aware of any reportable contigent liability.

2015 2014 15. CAPITAL AND LEASING COMMITMENTS $ $

(a) Operating Lease Commitments

Non-cancellable operating leases contracted for but not capitalised in the accounts.

Payable: - not later than one year 315,675 336,401 - later than one year but not later than five years 807,849 790,317 - later than five years 0 0 1,123,524 1,126,718

(b) Capital Expenditure Commitments

The Shire did not have any future capital expenditure commitments at the reporting date.

Page 67 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

16. JOINT VENTURE ARRANGEMENTS

The Shire of Perenjori has a joint venture with the Ministry of Housing for the provision of four family houses and two aged care units. The only assets are cash equity and capital works carried out by Council staff. These assets are included in Land and Buildings as follows: 2015 2014 $ $ Non-Current Assets Land & Buildings at fair value 505,000 505,000 Less: Accumulated Depreciation (10,100) 0 494,900 505,000

17. TOTAL ASSETS CLASSIFIED BY FUNCTION AND ACTIVITY 2015 2014 $ $

Governance 2,757,520 2,734,909 General Purpose Funding 2,184,266 1,108,760 Law, Order, Public Safety 338,941 409,809 Health 303,030 307,515 Education and Welfare 1,586,545 1,027,047 Housing 5,033,344 4,851,011 Community Amenities 261,956 90,675 Recreation and Culture 7,690,365 6,654,339 Transport 65,227,340 26,736,060 Economic Services 2,742,476 2,273,744 Other Property and Services 1,411,922 1,465,850 89,537,705 47,659,719

Page 68 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

2015 2014 2013 18. FINANCIAL RATIOS

Current Ratio 2.95 0.92 1.29 Asset Sustainability Ratio 0.74 1.08 1.10 Debt Service Cover Ratio 12.41 4.92 6.78 Operating Surplus Ratio 0.06 (0.23) (0.08) Own Source Revenue Coverage Ratio 0.62 0.61 0.60

The above ratios are calculated as follows:

Current Ratio current assets minus restricted assets current liabilities minus liabilities associated with restricted assets

Asset Sustainability Ratio capital renewal and replacement expenditure Depreciation expenses

Debt Service Cover Ratio annual operating surplus before interest and depreciation principal and interest

Operating Surplus Ratio operating revenue minus operating expenses own source operating revenue

Own Source Revenue Coverage Ratio own source operating revenue operating expenses

Notes:

Information relating to the Asset Consumption Ratio and the Asset Renewal Funding Ratio can be found at Supplementary Ratio Information on Page 63 of this document.

Two of the 2013 ratios disclosed above are distorted by items of significant revenue totalling $424,500.00 relating to the initial recognition of a Golf Course under the Shire's control in accordance with amendments to the Financial Management Regulations (refer to Notes 1(f), and 2(a)(ii) for further details).

These items form part of operating revenue and have been included in the calculations above.

These items of significant revenue are considered to be "one-off" and are non-cash in nature and, if they were ignored, the calculations disclosed in the 2013 column above would be as follows:

2013

Debt Service Cover Ratio 5.12 Operating Surplus Ratio (0.17)

Page 69 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

19. TRUST FUNDS

Funds held at balance date over which the Shire has no control and which are not included in the financial statements are as follows:

Balance Amounts Amounts Balance 1 July 2014 Received Paid 30 June 2015 $ $ ($) $

Sundry Income 0 259 0 259 BRB Levy 495 0 0 495 Bus Bonds 1,200 800 0 2,000 Hall Bonds 1,400 300 (150) 1,550 Housing Bonds 5,553 6,690 (2,190) 10,053 Yarra Yarra Regional Council 34,702 0 (18,241) 16,461 Other Bonds 40,138 9,140 (3,550) 45,728 Perenjori Public Benefit Funds 75,918 160,000 (30,047) 205,871 159,406 177,189 (54,178) 282,417

20. DISPOSALS OF ASSETS - 2014/15 FINANCIAL YEAR

The following assets were disposed of during the year.

Net Book Value Sale Price Profit (Loss) Actual Budget Actual Budget Actual Budget $ $ $ $ $ $ Plant and Equipment PJ1 34,733 0 40,955 0 6,222 0 PE1669 16,827 23,089 20,000 8,000 3,173 (15,089) Land & Buildings 0 Lot 50 Hesford Street 49,000 0 64,897 0 15,897 0

Furniture & Equipment Written Off in Revaluation 50,853 0 0 0 (50,853) 0 Roads Written Off in Revaluation 33,807 0 0 0 (33,807) 0 Parks Written Off in Revaluation 3,284 0 0 0 (3,284) 0

188,504 23,089 125,852 8,000 (62,652) (15,089)

Profit 25,292 0 Loss (87,944) (15,089) (62,652) (15,089)

Page 70 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

21. INFORMATION ON BORROWINGS

(a) Repayments - Debentures

Principal Principal Principal Interest 1 July New Repayments 30 June 2015 Repayments 2014 Loans Actual Budget Actual Budget Actual Budget Particulars $ $ $ $ $ $ $ $ General Purpose Funding Loan 94 - Industrial Land 34,170 7,637 7,637 26,533 26,532 2,390 2,424 Housing Loan 96 - CHA Housing 131,114 9,649 9,649 121,465 121,462 8,186 8,419 Loan 97 - Flat Pack Housing 183,744 19,425 19,425 164,319 164,319 8,377 8,499 Loan 101 - Duplex Housing 208,800 22,074 22,074 186,726 186,726 9,519 9,657 Community Amenities Loan 98 - Subdivision John Street 325,590 14,343 14,343 311,247 311,194 22,099 22,685 Recreation and Culture Loan 99 - Acquatic Centre 389,294 61,582 61,582 327,712 327,767 22,094 23,147 Loan 100A - Acquatic Centre 292,638 30,790 30,791 261,848 261,849 13,584 13,908 1,565,350 0 165,500 165,501 1,399,850 1,399,849 86,249 88,739

(*) Self supporting loan financed by payments from third parties. All other loan repayments were financed by general purpose revenue. (b) New Debentures - 2014/15

The Shire did not take up any new debentures during the year ended 30 June 2015.

The Shire did not have any unspent debentures as at 30 June 2015.

(d) Overdraft

Council does not have any overdraft facilities in place as at the 30th June 2015

Page 71 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

22. RATING INFORMATION - 2013/14 FINANCIAL YEAR

(a) Rates Rate in Number Rateable Rate Interim Back Total Budget Budget Budget Budget $ of Value Revenue Rates Rates Revenue Rate Interim Back Total Properties $ $ $ $ $ Revenue Rate Rate Revenue RATE TYPE $ $ $ $ Differential General Rate / General Rate UV Rural 1.8875 267 83,322,880 1,576,027 1,576,027 1,572,719 1,572,719 UV Mining 33.3118 80 1,967,154 654,504 11,554 31 666,089 655,294 655,294 GRV Townsite 7.4568 104 1,084,896 80,899 443 81,342 80,899 80,899 GRV Mining 7.4568 2 6,435,000 480,145 480,145 479,845 479,845 Unimproved Value Valuations 0 0 Sub-Totals 453 92,809,930 2,791,575 11,997 31 2,803,603 2,788,757 0 0 2,788,757 Minimum Minimum Payment $ 0 UV Rural 300 9 54,400 2,700 2,700 2,700 2,700 UV Mining 395 44 22,620 17,380 17,380 17,380 17,380 GRV Townsite 300 35 34,378 7,182 7,182 10,500 10,500 GRV Mining 300 1 0 0 0 300 300 Unimproved Value Valuations Sub-Totals 89 111,398 27,262 0 0 27,262 30,880 0 0 30,880 2,830,865 2,819,637 Ex-Gratia Rates 11420 11194 Discounts (refer note 25.) (226,506) (219,085) Total Amount Raised From General Rate 2,612,120 2,608,428 Specified Area Rate (refer note 23.) 0 0 Totals 2,612,120 2,608,428

Page 72 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

22. RATING INFORMATION - 2013/14 FINANCIAL YEAR (Continued)

(b) Information on Surplus/(Deficit) Brought Forward

2015 2014 2014 (30 June 2015 (1 July 2014 (30 June 2014 Carried Forward) Brought Forward) Carried Forward) $ $ $

Surplus/(Deficit) 1 July 13 Brought Forward 1,843,806 208,157 208,157

Comprises: Cash and Cash Equivalents Unrestricted 1,618,105 409,649 409,649 Restricted 1,636,708 2,437,724 2,437,724 Receivables Rates Outstanding 116,477 79,536 79,536 Sundry Debtors 281,712 386,995 386,995 GST Receivable 32,830 34,711 34,711 Prepayments 17,532 17,532 17,532 Inventories Fuel and Materials 92,897 44,449 44,449 Less: Trade and other Payables Sundry Creditors (386,697) (748,210) (748,210) Accrued Interest on Debentures (24,050) (26,539) (26,539) Accrued Salaries and Wages 0 (47,126) (47,126) ATO Liabilities (51,742) 0 0 Excess Rates (4,458) (20,327) (20,327) Current Portion of Long Term Borrowings Secured by Floating Charge Debentures (175,005) (165,501) (165,501) Provisions Provision for Annual Leave (25,673) (133,443) (133,443) Provision for Long Service Leave (121,763) (58,519) (58,519) Net Current Assets 3,006,873 2,210,931 2,210,931 Less: Reserves - Restricted Cash (1,485,508) (2,360,237) (2,360,237) Component Leave Liability not required to be funded 147,436 191,962 191,962 Add: Secured by Floating Charge Debentures 175,005 165,501 165,501

Surplus/(Deficit) 1,843,806 208,157 208,157

Difference There was no difference between the Surplus/(Deficit) 1 July 2014 Brought Forward position used in the 2015 audited financial report and the Surplus/(Deficit) Carried Forward position as disclosed in the 2014 audited financial report.

Page 73 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

23. SPECIFIED AREA RATE - 2014/15 FINANCIAL YEAR

The Shire did not impose any Specified Area Rates.

24. SERVICE CHARGES - 2014/15 FINANCIAL YEAR

The Shire did not impose any service charges.

25. DISCOUNTS, INCENTIVES, CONCESSIONS, & WRITE-OFFS - 2014/15 FINANCIAL YEAR

Type Disc % Total Budget Cost/ Cost/ Value Value $ $ General Rates Discount 10.00% 226,506 219,085 Minimum Rate Discount 10.00% 226,506 219,085

A 10% discount on current rates levied is granted to ratepayers who pay the full amount of rates outstanding within 35days of the date of service appearing on the rate notice.

A 5% discount on current rates levied is offered to ratepayers who pay the full amount of rates outstanding on or before the 31st December 2014.

26. INTEREST, CHARGES AND INSTALMENTS - 2014/15 FINANCIAL YEAR

Interest Admin. Revenue Budgeted Rate Charge $ Revenue % $ $ Interest on Unpaid Rates 10.00% 4,272 Interest on Instalments Plan 5.50% 2,063 3,000 Charges on Instalment Plan 5 377 6,712 3,000

Ratepayers had the option of paying rates in four equal instalments, due on 28th August 2014, 28th October 2014, 4th January 2015 and 4th March 2015. Administration charges and interest applied for the final three instalments.

2015 2014 27. FEES & CHARGES $ $

Governance 844 0 General Purpose Funding 1,416 16,188 Law, Order, Public Safety 1,048 2,289 Health 3,970 2,800 Education and Welfare 19,117 194,385 Housing 219,195 44,737 Community Amenities 36,208 21,572 Recreation and Culture 16,927 13,478 Transport 147,268 577,266 Economic Services 422,275 680,759 Other Property and Services 855,004 1,723,272 1,553,474

There were no changes during the year to the amount of the fees or charges detailed in the original budget.

Page 74 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

28. GRANT REVENUE Grants, subsidies and contributions are included as operating revenues in the Statement of Comprehensive Income:

2015 2014 By Nature or Type: $ $ Operating Grants, Subsidies and Contributions 3,334,024 1,841,343 Non-Operating Grants, Subsidies and Contributions 2,019,541 1,665,669 5,353,565 3,507,012 By Program: Governance 2,215 31,653 General Purpose Funding 2,793,156 879,554 Law, Order, Public Safety 21,515 23,875 Education and Welfare 367,500 634,304 Housing 168,200 311,037 Community Amenities 13,636 2,185 Recreation and Culture 442,704 16,489 Transport 1,353,639 1,416,392 Economic Services 183,000 116,959 Other Property and Services 8,000 74,564 5,353,565 3,507,012

29. EMPLOYEE NUMBERS

The number of full-time equivalent employees at balance date 35 28

2015 2015 2014 30. ELECTED MEMBERS REMUNERATION $ Budget $ $ The following fees, expenses and allowances were paid to council members and/or the president.

Meeting Fees 21,250 22,000 22,930 President’s Allowance 19,000 19,000 19,000 Deputy President’s Allowance 4,750 4,750 4,750 Travelling Expenses 6,579 7,500 7,057 51,579 53,250 53,737

Page 75 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

31. MAJOR LAND TRANSACTIONS

John Street - Hirshauer Street Residential Subdivision (a) Details: Council commenced this 21 Lot subdivision on Council owned land in 2007-2008. The subdivision currently comprises of the following lots: '3 Lots have been sold to others and the other 18 are owned by the Shire of Perenjori.

'It is proposed to review the market value of the lots and develop a marketing plan to sell those lots not required by the Shire.

(c) Expected Future Cash Flows 2016 2017 2018 2019 Total $ $ $ $ $ Cash Outflows - Development Costs 0 0 0 0 0 - Loan Repayments 15,359 16,448 17,615 18,865 68,287 15,359 16,448 17,615 18,865 68,287 Cash Inflows - Loan Proceeds 0 0 0 0 0 - Sale Proceeds 0 0 0 0 0 0 0 0 0 0

Net Cash Flows 15,359 16,448 17,615 18,865 68,287

32. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS

Council did not participate in any trading undertakings or major trading undertakings during the 2014/15 financial year.

33 EVENTS OCCURING AFTER THE REPORTING DATE

Events that occur between the end of the reporting period (ending 30 June 2015 and the date when the financial statements are authorised for issue) have been taken into account in preparing these statements.

Council has adopted the date of receipt of the Auditors' Report as the applicable "authorised for issue" date relating to these General Purpose Financial Statements.

Events that occur after the Reporting Period represent one of two types:

i. Events that provide evidence of conditions that existed at the Reporting Period

These financial statements (and the figures therein) incorporate all "adjusting events" that provided evidence of conditions that existed at 30 June 2015.

ii. Events that provide evidence of conditions that arose after the Reporting Period

The Council is not aware of any material or significant 'non-adjusting events" that should be disclosed.

Page 76 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

34. FINANCIAL RISK MANAGEMENT

Council’s activities expose it to a variety of financial risks including price risk, credit risk, liquidity risk and interest rate risk. The Council’s overall risk management focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the financial performance of the Council.

Council does not engage in transactions expressed in foreign currencies and is therefore not subject to foreign currency risk.

Financial risk management is carried out by the finance area under policies approved by the Council.

The Council held the following financial instruments at balance date:

Carrying Value Fair Value 2015 2014 2015 2014 $ $ $ $ Financial Assets Cash and cash equivalents 3,254,813 2,847,373 3,254,813 2,847,373 Receivables 473,263 543,485 473,263 543,485 3,728,076 3,390,858 3,728,076 3,390,858

Financial Liabilities Payables 466,949 842,202 466,949 842,202 Borrowings 1,399,849 1,565,349 1,296,168 1,465,379 1,866,798 2,407,551 1,763,117 2,307,581

Fair value is determined as follows: • Cash and Cash Equivalents, Receivables, Payables - estimated to the carrying value which approximates net market value.

• Borrowings, Held to Maturity Investments, estimated future cash flows discounted by the current market interest rates applicable to assets and liabilities with similar risk profiles.

• Financial Assets at Fair Value through profit and loss, Available for Sale Financial Assets - based on quoted market prices at the reporting date or independent valuation.

Page 77 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

34. FINANCIAL RISK MANAGEMENT (Continued) (a) Cash and Cash Equivalents Financial assets at fair value through profit and loss Available-for-sale financial assets Held-to-maturity investments

Council’s objective is to maximise its return on cash and investments whilst maintaining an adequate level of liquidity and preserving capital. The finance area manages the cash and investments portfolio with the assistance of independent advisers (where applicable). Council has an investment policy and the policy is subject to review by Council. An Investment Report is provided to Council on a monthly basis setting out the make-up and performance of the portfolio.

The major risk associated with investments is price risk - the risk that the capital value of investments may fluctuate due to changes in market prices, whether these changes are caused by factors specific to individual financial instruments of their issuers or factors affecting similar instruments traded in a market.

Cash and investments are also subject to interest rate risk - the risk that movements in interest rates could affect returns.

Another risk associated with cash is credit risk – the risk that a contracting entity will not complete its obligations under a financial instrument resulting in a financial loss to Council.

Council manages these risks by diversifying its portfolio and only investing in registered commercial banks. Council also seeks advice from independent advisers (where applicable) before placing any cash and investments.

2015 2014 $ $ Impact of a 1% (1) movement in interest rates on cash

- Equity 32,548 28,474 - Statement of Comprehensive Income 32,548 (2) 28,474 (*)

Notes: (1) Sensitivity percentages based on management's expectation of future possible market movements.

(2) Maximum impact.

Page 78 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

34. FINANCIAL RISK MANAGEMENT (Continued) (b) Receivables

Council’s major receivables comprise rates and annual charges and user charges and fees. The major risk associated with these receivables is credit risk – the risk that the debts may not be repaid. Council manages this risk by monitoring outstanding debt and employing debt recovery policies. It also encourages ratepayers to pay rates by the due date through incentives.

Credit risk on rates and annual charges is minimised by the ability of Council to recover these debts as a secured charge over the land – that is, the land can be sold to recover the debt. Council is also able to charge interest on overdue rates and annual charges at higher than market rates, which further encourages payment.

The level of outstanding receivables is reported to Council monthly and benchmarks are set and monitored for acceptable collection performance.

Council makes suitable provision for doubtful receivables as required and carries out credit checks on most non-rate debtors.

There are no material receivables that have been subject to a re-negotiation of repayment terms.

The profile of the Council’s credit risk at balance date was:

2015 2014

Percentage of Rates and Annual Charges

- Current 0% 0% - Overdue 100% 100%

Percentage of Other Receivables

- Current 78% 90% - Overdue 22% 10%

Page 79 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

34. FINANCIAL RISK MANAGEMENT (Continued) (c) Payables Borrowings

Payables and borrowings are both subject to liquidity risk – that is the risk that insufficient funds may be on hand to meet payment obligations as and when they fall due. Council manages this risk by monitoring its cash flow requirements and liquidity levels and maintaining an adequate cash buffer. Payment terms can be extended and overdraft facilities drawn upon if required.

The contractual undiscounted cash flows of Council’s Payables and Borrowings are set out in the Liquidity Sensitivity Table below:

Due Due Due Total within between after contractual Carrying 1 year 1 & 5 years 5 years cash flows values $ $ $ $ $ 2015

Payables 421,122 0 0 421,122 466,947 Borrowings 254,120 1,208,593 577,204 2,039,917 1,399,849 675,242 1,208,593 577,204 2,461,039 1,866,796

2014

Payables 842,202 0 0 842,202 842,202 Borrowings 254,240 1,006,899 779,019 2,040,158 1,565,349 1,096,442 1,006,899 779,019 2,882,360 2,407,551

Page 80 SHIRE OF PERENJORI NOTES TO AND FORMING PART OF THE FINANCIAL REPORT FOR THE YEAR ENDED 30TH JUNE 2015

34. FINANCIAL RISK MANAGEMENT (Continued)

Borrowings are also subject to interest rate risk - the risk that movements in interest rates could adversely affect funding costs. Council manages this risk by borrowing long term and fixing the interest rate to the situation considered the most advantageous at the time of negotiation.

The following tables set out the carrying amount, by maturity, of the financial instruments exposed to interest rate risk: Weighted Average Effective <1 year >1<2 years >2<3 years >3<4 years >4<5 years >5 years Total Interest Rate $ $ $ $ $ $ $ % Year Ended 30 June 2015

Borrowings

Fixed Rate Debentures 175,005 185,068 195,724 196,803 647,250 1,399,850 5.63% Weighted Average Effective Interest Rate 5.58% 5.52% 5.49% 6.04% 6.04%

Year Ended 30 June 2014

Borrowings

Fixed Rate Debentures 165,501 175,005 185,068 195,724 196,803 647,250 1,565,351 5.65% Weighted Average Effective Interest Rate 5.60% 5.58% 5.58% 5.52% 5.49% 6.04%

Page 81 RSM Australia Pty Ltd 8 St Georges Terrace Perth WA 6000 GPO Box R1253 Perth WA 6844 T +61 (0) 8 9261 9100 F +61 (0) 8 9261 9111 www.rsm.com.au

INDEPENDENT AUDITOR’S REPORT TO THE RATEPAYERS OF THE SHIRE OF PERENJORI

Report on the Financial Report

We have audited the financial report of the Shire of Perenjori, which comprises the statement of financial position as at 30 June 2015 and the statement of comprehensive income, statement of changes in equity, statement of cash flows and rate setting statement for the year ended on that date, the summary of significant accounting policies and other explanatory notes and the statement by the Chief Executive Officer.

Chief Executive Officer’s Responsibility for the Financial Report

The Chief Executive Officer is responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards (including the Australian Accounting Interpretations), the Local Government Act 1995 and the Local Government (Financial Management) Regulations 1996. This responsibility includes establishing and maintaining internal controls relevant to the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances.

Auditor’s Responsibility

Our responsibility is to express an opinion on the financial report based on our audit. Our audit has been conducted in accordance with Australian Auditing Standards. Those standards require that we comply with the relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial report 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 entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Chief Executive Officer, as well as evaluating the overall presentation of the financial report.

THE POWER OF BEING UNDERSTOOD AUDIT | TAX | CONSULTING

RSM Australia Pty Ltd is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm which practices in its own right. The RSM network is not itself a separate legal entity in any jurisdiction. RSM Australia Pty Ltd ACN 009 321 377 atf Birdanco Practice Trust ABN 65 319 382 479 trading as RSM Liability limited by a scheme approved under Professional Standards Legislation We performed the procedures to assess whether in all material respects the financial report presents fairly, in accordance with the Local Government Act 1995 Part 6, the Regulations under that Act and Australian Accounting Standards (including the Australian Accounting Interpretations), a view which is consistent with our understanding of the Shire of Perenjori’s financial position and of its performance.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Independence

In conducting our audit, we followed applicable independence requirements of Australian professional ethical pronouncements.

Auditor’s opinion on the Financial Report

In our opinion, the financial report of the Shire of Perenjori:

(i) gives a true and fair view of the financial position of the Shire of Perenjori as at 30 June 2015 and of its financial performance for the year ended on that date;

(ii) complies with the Local Government Act 1995 Part 6 and the Regulations under that Act and Australian Accounting Standards (including the Australian Accounting Interpretations); and

(iii) in relation to the Supplementary Ratio Information presented in the financial report, we have reviewed the calculations as presented and in our opinion these are based on verifiable information and reasonable assumptions.

Report on Statutory Compliance

We did not during the course of our audit become aware of any instances where the Shire of Perenjori did not comply with the requirements of the Local Government Act 1995 and the Local Government (Financial Management) Regulations 1996 as they relate to the financial report.

RSM AUSTRALIA PTY LTD

Perth, WA D WALL Dated: 18 November 2015 Director SHIRE OF PERENJORI SUPPLEMENTARY RATIO INFORMATION FOR THE YEAR ENDED 30TH JUNE 2015

RATIO INFORMATION

The following information relates to those ratios which only require attestation they have been checked and are supported by verifiable information. It does not form part of the audited financial report

2015 2014 2013

Asset Consumption Ratio 0.72 0.46 0.51 Asset Renewal Funding Ratio 2.05 1.94 1.56

The above ratios are calculated as follows:

Asset Consumption Ratio depreciated replacement costs of assets current replacement cost of depreciable assets

Asset Renewal Funding Ratio NPV of planning capital renewal over 10 years NPV of required capital expenditure over 10 years

Page 84 Attachment 15126

Project Status Report

Ordinary Council Meeting 17th December 2015

REFERENCE ISSUE STATUS OFFICER ACTION REQUIRED Council Res. Business Incubator Car park completed. Painting completed. Power connected. Tennant CEO Promotion and marketing of opportunities for new business. 1 has moved in.

File No. Industrial Land (new) RDAP application for Council consideration CEO Application submitted

File No. Residential Land (serviced) RDAP application for Council consideration CEO Application submitted

File No. Revitalisation Project Consultation with community and Council was well attended, with good CEO Meetings continuing with CDO reporting through the Information Bulletin ideas and feedback being received

File No. Community Bus Funding confirmed from LotteryWest, Council and Community benefit MIS Bus ordered Fund.

File No. Pavillion Upgrade Specifications are being prepared for a tender process. Tenderers will be MCDS Presented for Council consideration asked for a design and construct using the concept plan as a guide. 11.12.2015 - one tender received, being presented to the December 2015 meeting.

File No. Caravan Park Disabled A quotation document has been issued and advertised in newspapers MCDS Prioritised for 2016 - expected to commence early January 2016. Ablutions 14th August 2015.

File No. Office Extension The bulk of materials and office equipment has been ordered. The MCDS Construction is progressing with staff now waiting on the electrics to be installed before construction will be carried out by the Building Officers probably late in any further work can proceed. November 2015.

Attachment 15127

Status Report

Ordinary Council Meeting 17th December 2015

15102.3 Standing Orders That Council; MCDS Completed Local Law 1. Adopts the Standing Orders Local Law 2015 as attached; and 2. Submits the Standing Orders Local Law 2015 to the Joint Standing Committee on Delegated Legislation in preparation for publishing in the Government Gazette; and 3. Provides the signed Explanatory Memoranda material to the Joint Standing Committee on Delegated Legislation as required by the Local Laws Explanatory Memoranda Directions 2010 after the local law is gazetted.

15102.4 School Site - Reserve That Council advises the Department of Lands that it will seek public comment of the possible acquisition of the Latham school MCDS Agenda Item is presented 17051 Latham site being Reserve 17051, Lot 17 Chapple Street Latham. 11.12.2015 - report on P & C meeting - CDO to provide a report. That Council advises Gray & Lewis that it prefers reserve 17051, Lot 17 Chapple Street Latham to be re-zoned Rural.

15102.5 Draft Shire of That Council approves the draft Shire of Perenjori Enterprise Bargaining Agreement 2015 and agrees to implementation MCDS EBA has been presented to Fair Work Perenjori EBA 2015 effective from 1st December 2015 subject to the document being approved by the Fair Work Commission.

15102.6 Funding For Major That Council approves the transfer of $20,000 from reserve account 2006 Caravan Park Village Maintenance to Caravan Park MCDS Quotes are being sought for the works and are Repairs At The Capital 13194 and increases the budgeted sum of account 13194 by $25,000 to $81,000 for the purpose of funding repairs to expected in the near future. Caravan Park the sewerage system in the Caravan Park. 11.12.2015 one quote received - waiting on two other quotes. 15103.2 Roads To Recovery 1. That Council endorses the budget inclusion of the increased allocations from Roads to Recovery for the 2015-16 financial MIS Completed Allocations year. 2. That Council endorses the expenditure of the increased allocations from Roads to Recovery for 2015-16 on the two projects identified, being North road reseal and Bunjil North East road seal widening. 3. If the proposed project for Bunjil North East road is not acceptable by Roads to Recovery, then an item will be represented to Council for endorsement of another project.

15109.5.2 Confidential Item - That Council pursuant to Section 6.64 (1) (b) of the Local Government Act 1995, authorises the CEO to proceed to sell the MCDS A formal notice has been served on the ratepayer Rates - Sale of Land property of Assessment 14849 which has rates in arrears for three or more years of $4,828.38 and recover from the proceeds of and currently copies of the notice are displayed A14849 sale the outstanding balances which total $29,614.88 as at 01/08/2015. on public notice boards in accordance with the Act and Regulations. Now that the notice has been served the ratepayer must pay the full sum of outstanding rates and charges which at that time was $29,614.88. If the ratepayer does not pay the full sum the Shire can proceed with seizing and selling the property. 11.12.2015 - the 3 month period expires on January 21 2016. A report will be presented to the february Council meeting on the status at that time.

15111.1 Esperance Fire - That Council make a donation of $2,000 payable to the Esperance Shire for fire relief. CEO In progress Donation

15114.1 Landcorp Regional That Council make application to LandCorp’s Regional Development Application Program, for the development of residential and industrial CEO Completed Development land within the Shire of Perenjori. Assistance Program (RDAP)

15117.3.1 Late Item - Audit That Council invite Mr Ron Back to be a member of the Shire of Perenjori’s Audit Committee for 2015/16. CEO Completed Committee Membership

15117.4.1 Confidential Item That Council approves the panel of Tenderer’s in no particular order, consisting of Leopold Contracting, Thurkle Dozing, Creedance MIS Completed Tender 05/2015 - Contracting, Gilmour Earthmoving, BPH and Bestry Nominees for the Supply of Miscellaneous Plant/ Equipment for Occasional Hire RFT Supply of 05/2015 and they be issued works based on their ranking order for each item of plant as required. Miscellaneous Plant / Equipment For Ocassional Hire

15117.4.2 Equotes For Supply That the Council approves the purchase of the Bomag BW25RH Multi Tyre Roller from Tutt Bryant for a net changeover of $112,000 ex MIS Roller has been ordered and Delivery of One GST. Multi Tyre Roller

15117.4.3 Equotes For the 1. Approves the preferred supplier of the 2 motor graders being CJD and accepts the trade price offered for Council’s current grader MIS Graders have been ordered and loan applied for. Supply and Delivery offered by CJD, of 2 Motor Graders 2. Raises a low interest loan for the purchase of one motor grader.

15117.4.4 Tender for the Supply That Council accept the preferred tenderer being Purcher International for the supply & delivery of one 22 seat Fuso Rosa Deluxe Bus with MIS Bus has been ordered and Delivery of One automatic transmission and all options including canvas seat covers. Community Bus

Previous Minutes

Ordinary Council Meeting 19th November 2015

Shire of Perenjori Ordinary Council Meeting MINUTES 19th November 2015

Shire of Perenjori MINUTES Ordinary Council Meeting

Held in the Shire of Perenjori Council Chambers, Fowler Street, Perenjori on the 19th November 2015, commenced at 7.00pm. Table of Contents 15111 PRELIMINARIES ...... 2 15111.1 DECLARATION OF OPENING AND ANNOUNCEMENT OF VISITORS ...... 2 15111.2 OPENING PRAYER ...... 2 15111.3 DISCLAIMER READING ...... 2 15111.4 RECORD OF ATTENDANCE, APOLOGIES AND LEAVE OF ABSENCE ...... 2 15111.5 RESPONSE TO PREVIOUS PUBLIC QUESTIONS TAKEN ON NOTICE ...... 2 15111.6 PUBLIC QUESTION TIME...... 2 15111.7 NOTATIONS OF INTEREST ...... 2 15111.8 APPLICATIONS FOR LEAVE OF ABSENCE ...... 2 15111.9 CONFIRMATION OF MINUTES ...... 2 15111.10 ANNOUNCEMENTS BY PERSON PRESIDING WITHOUT DISCUSSION ...... 3 15111.11 PETITIONS / DEPUTATIONS / PRESENTATIONS ...... 3 15112 CORPORATE AND DEVELOPMENT SERVICES ...... 3 15112.1 FINANCIAL STATEMENTS – OCTOBER 2015 ...... 3 15112.2 ACCOUNTS FOR PAYMENT – OCTOBER 2015 ...... 6 15113 INFRASTRUCTURE SERVICES ...... 10 15113.1 ROAD MAINTENANCE – OCTOBER 2015 ...... 10 15114 GOVERNANCE ...... 13 15114.1 LANDCORP REGIONAL DEVELOPMENT ASSISTANCE PROGRAM (RDAP) - APPLICATION ...... 13 15115 PROJECT STATUS REPORT ...... 13 15116 STATUS REPORT ...... 17 15097 OTHER BUSINESS ...... 18 15117.1 MOTIONS OF WHICH DUE NOTICE HAS BEEN GIVEN ...... 18 15117.2 QUESTIONS BY MEMBERS OF WHICH DUE NOTICE HAS BEEN GIVEN .. 18 15117.3 URGENT BUSINESS APPROVED BY THE PERSON PRESIDING OR BY DECISION ...... 18 15117.4 MATTERS BEHIND CLOSED DOORS ...... 19 15117.5 DATE OF NEXT MEETING ...... 23 15117.6 CLOSURE ...... 23

1 Shire of Perenjori Ordinary Council Meeting MINUTES 19th November 2015

15111 PRELIMINARIES

15111.1 DECLARATION OF OPENING AND ANNOUNCEMENT OF VISITORS

President Cr L Butler declared the meeting open at 7:00pm.

15111.2 OPENING PRAYER

President Cr L Butler led the opening prayer.

15111.3 DISCLAIMER READING

15111.4 RECORD OF ATTENDANCE, APOLOGIES AND LEAVE OF ABSENCE

Cr L Butler – Presiding Member Cr L Smith Cr J Cunningham Cr K Pohl Cr R Spencer Cr R Desmond Cr J Hirsch Cr P Waterhouse Cr G Reid Ali Mills – Chief Executive Officer Peter Money – MCDS Ken Markham – MIS

15111.5 RESPONSE TO PREVIOUS PUBLIC QUESTIONS TAKEN ON NOTICE

15111.6 PUBLIC QUESTION TIME

15111.7 NOTATIONS OF INTEREST FINANCIAL INTEREST – LOCAL GOVERNMENT ACT S 5.60A PROXIMITY INTEREST – LOCAL GOVERNMENT ACT S 5.60B INTEREST AFFECTING IMPARTIALITY – LOCAL GOVERNMENT - CODE OF CONDUCT.

15111.8 APPLICATIONS FOR LEAVE OF ABSENCE

15111.9 CONFIRMATION OF MINUTES

2 Shire of Perenjori Ordinary Council Meeting MINUTES 19th November 2015

Minutes from the Ordinary Council Meeting held on the 15th October 2015 are attached. Officer Recommendation – Item 15119.9 That Council accepts the Minutes from the Ordinary Meeting of the 15th October 2015 as a true and correct record of that Meeting.

Council Resolution – Item 15119.9 Moved: Cr R Desmond Seconded: Cr P Waterhouse That Council accepts the Minutes from the Ordinary Meeting of the 15th October 2015 as a true and correct record of that Meeting. Carried: 9/0

15111.10 ANNOUNCEMENTS BY PERSON PRESIDING WITHOUT DISCUSSION The president acknowledged the devastating fires in Esperance and advised he had spoken with the CEO regarding a donation from the Donations Account.

Council Resolution – 15111.10 Moved Cr Waterhouse Seconded Cr Reid That Council make a donation of $2,000 payable to the Esperance Shire for fire relief. Carried 9/0

15111.11 PETITIONS / DEPUTATIONS / PRESENTATIONS

15112 CORPORATE AND DEVELOPMENT SERVICES

15112.1 FINANCIAL STATEMENTS – OCTOBER 2015 APPLICANT: SHIRE OF PERENJORI FILE: ADM 0081 DISCLOSURE OF INTEREST: NIL AUTHOR: DEBBY BARNDON-SFO RESPONSIBLE OFFICER PETER MONEY - MCDS REPORT DATE: 19th NOVEMBER 2015 ATTACHMENTS MONTHLY FINANCIAL REPORT Executive Summary This item recommends the Council accepts the Financial Activity Statement for the period ending 31st October 2015. Background

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Each month officers are required to prepare monthly financial reports, covering prescribed information, and present these to the Council. Details Presented is the Financial Activity Statement Report for the period ending 31st October 2015. The following statements are presented to Council:  Monthly Summary Information - Charts  Statement of Financial Activity (Program and Nature& Type) - This provides the budget and actual income and expenditure for operating and non- recurrent as well and the closing surplus to date. (FM Reg 34(1))  Statement of Capital Acquisitions and Capital Funding  Net Current (Assets) Funding Position (Note 3). This provides the amount of assets over liabilities within the Balance Sheet. (FM Reg 34 (1)(e))  Notes to the Financial Statements include: o Note 1.- Significant Accounting Policies o Note 2. - Explanation of Material Variances o Note 3. – Net Current Funding Position o Note 4. – Cash & Investments o Note 5. – Budget Amendments o Note 6. – Receivables o Note 7. – Cash Back Reserves o Note 8. – Capital Disposals o Note 9. – Rating Information o Note 10. – Information on Borrowings o Note 11. – Grant and Contributions o Note 12.- Trust Fund o Note 13.- Details of Capital Acquisition Legal Compliance Regulation 34 (Financial activity statement report) of the Local Government (Financial Management) Regulations 1996 states – (1) A local government is to prepare each month a statement of financial activity reporting on the revenue and expenditure, as set out in the annual budget under regulation 22(1)(d), for that month in the following detail — (a) Annual budget estimates, taking into account any expenditure incurred for an additional purpose under section 6.8(1) (b) or (c); (b) budget estimates to the end of the month to which the statement relates; (c) actual amounts of expenditure, revenue and income to the end of the month to which the statement relates; (d) material variances between the comparable amounts referred to in paragraphs (b) and (c); and (e) the net current assets at the end of the month to which the statement relates. (2) Each statement of financial activity is to be accompanied by documents containing — (a) an explanation of the composition of the net current assets of the month to which the statement relates, less committed assets and restricted assets; (b) an explanation of each of the material variances referred to in subregulation (1)

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(d); and (c) such other supporting information as is considered relevant by the local government. (3) The information in a statement of financial activity may be shown — (a) according to nature and type classification; or (b) by program; or (c) by business unit (4) A statement of financial activity, and the accompanying documents referred to in subregulation 34 (2), are to be — (a) presented at an ordinary meeting of the council within 2 months after the end of the month to which the statement relates; and (b) recorded in the minutes of the meeting at which it is presented. (5) Each financial year, a local government is to adopt a percentage or value, calculated in accordance with the AAS, to be used in statements of financial activity for reporting material variances.

Policy Implications Nil Financial Implications Nil Strategic Implications Area 5: Investing in Councils Leadership Goal: Strengthen the Shire’s position as an innovative, independent local government providing excellence in all areas of governance, management and leadership. Consultation Liaison with MCDS, FO, & MIS. Voting Requirements - Simple Majority

Officer Recommendation – Item 15112.1 That Council, pursuant to Regulation 34 of the Local Government (Financial Management) Regulations 1996, accepts the Financial Activity Statement Report for the period ending 31st October 2015.

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Council Resolution – Item 15112.1 Moved: Cr L Smith Seconded: Cr R Spencer That Council, pursuant to Regulation 34 of the Local Government (Financial Management) Regulations 1996, accepts the Financial Activity Statement Report for the period ending 31st October 2015. Carried: 9/0

15112.2 ACCOUNTS FOR PAYMENT – OCTOBER 2015 APPLICANT: SHIRE O F PERENJORI FILE: 1306P DISCLOSURE OF INTEREST: NIL AUTHOR: DEBBY BARNDON – SENIOR FINANCE OFFICER RESPONSIBLE OFFICER: PETER MONEY – MCDS REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS: ACCOUNTS FOR PAYMENT Executive Summary This item recommends that the schedule of accounts for payment for the month ending 31st October 2015 be confirmed. Background The Schedule of Accounts is presented pursuant to Regulation 13 of the Local Government (Financial Management) Regulations 1996. The report identifies payments made from the Municipal and Trust Fund.

Council has delegated to the Chief Executive Officer the authority to make payments from the Municipal and Trust funds in accordance with the Local Government (Financial Management) Regulations 1996.

Under Regulation 13(1) of the Local Government (Financial Management) Regulations 1996, where a local government has delegated to the Chief Executive Officer the exercise of its power to make payments from the Municipal fund or the Trust fund, each payment from the Municipal fund or the Trust fund is to be noted on a list compiled for each month showing: a) The payee’s name; b) The amount of the payment c) The date of the payment; and d) Sufficient information to identify the transaction That list should then be presented at the next Ordinary Meeting of the Council following the preparation of the list, and recorded in the minutes of the meeting at which it is presented. Legal Compliance Section 6.10 (d) of the Local Government Act 1995 refers, i.e.-

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6.10. financial management regulations Regulations may provide for — (d) the general management of, and the authorisation of payments out of — (i) the municipal fund; and (ii) the trust fund, of a local government.

Voting Requirements – Simple Majority

Officer Recommendation – Item 15112.2 That Council, pursuant to Regulation 13 of the Local Government (Financial Management) Regulations 1996 (as amended), confirms the accounts paid for the month ending 31st

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October 2015 as attached to and forming part of this report.

Municipal Account

EFT $ 256,845.69

Direct Debits $ 58,660.52

Cheques $ 37,938.40

Corporate MasterCard $ 3,557.79

Bank Fees $ 196.14

Total $ 357,198.54

Trust Account - Shire

EFT $ 1,655.00

Cheques $ 300.00

Total $ 1955.00

Trust Account – Mt Gibson Public Benefit Funds

EFT $ 0.00

Cheques $ 0.00

Bank Fees $ 0.00

Total $ 0.00

Totalling $359,153.54 from Municipal and Trust Accounts for the month ending 31st October 2015.

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Council Resolution – Item 15112.2 Moved: Cr L Smith Seconded: Cr J Hirsch That Council, pursuant to Regulation 13 of the Local Government (Financial Management) Regulations 1996 (as amended), confirms the accounts paid for the month ending 31st October 2015 as attached to and forming part of this report. Carried: 9/0

Municipal Account

EFT $ 256,845.69

Direct Debits $ 58,660.52

Cheques $ 37,938.40

Corporate MasterCard $ 3,557.79

Bank Fees $ 196.14

Total $ 357,198.54

Trust Account - Shire

EFT $ 1,655.00

Cheques $ 300.00

Total $ 1955.00

Trust Account – Mt Gibson Public Benefit Funds

EFT $ 0.00

Cheques $ 0.00

Bank Fees $ 0.00

Total $ 0.00

Totalling $359,153.54 from Municipal and Trust Accounts for the month ending 31st October 2015.

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15113 INFRASTRUCTURE SERVICES

15113.1 ROAD MAINTENANCE – OCTOBER 2015 APPLICANT: SHIRE OF PERENJORI FILE: R123 DISCLOSURE OF INTEREST: NIL AUTHOR: KEN MARKHAM-MANAGER INFRASTRUCTURE SERVICES RESPONSIBLE OFFICER: KEN MARKHAM-MANAGER INFRASTRUCTURE SERVICES REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS MAP Executive Summary This item seeks Council acceptance of the road maintenance report for the month of October 2015. Background Listed are the roads graded for the months of October 2015:

Lochada Road Tremlett Road North Road Dring Road Norrish Road Coorow Maya Road Metcalfe Road Avery Road Camac Road Benton Road Caron Road Maya East Road Old Perth Road Warriedar Copper mine Road Liebe Road McDonald Road Billeroo Road Statutory Environment Local Government Act 1995 S3.1 – the general function of Local Government is to provide for the good government of people in its district. Policy Implications Nil Financial Implications As per road maintenance budget Strategic Implications Area 1: Infrastructure and Natural Assets – Our Natural and Built Environment Goal: A Community that develops and lives sustainably in a thriving natural and quality built environment, which meets current and future community needs Risk Management

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The risk of not undertaking road maintenance is that the roads become unsafe and the asset deteriorates. Consultation Nil Comment Roads graded for October have included some works carried out by contractors. Voting Requirements – Simple Majority

Committee Recommendation – Item 15113.1 That the road maintenance report for October 2015 be accepted as presented.

Council Resolution – Item 15113.1 Moved: Cr G Reid Seconded: Cr P Waterhouse That the road maintenance report for October 2015 be accepted as presented. Carried: 9/0

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15114 GOVERNANCE

15114.1 LANDCORP REGIONAL DEVELOPMENT ASSISTANCE PROGRAM (RDAP) - APPLICATION APPLICANT: SHIRE OF PERENJORI FILE: ADM 0190 DISCLOSURE OF INTEREST: NIL AUTHOR: ALI MILLS - CEO RESPONSIBLE OFFICER: ALI MILLS - CEO REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS APPLICATION Executive Summary LandCorp are inviting applications for the Regional Development Assistance Program. It is recommended that the Shire of Perenjori make an application under this program for the development of residential and industrial lots within the Perenjori townsite. Background The CEO met with LandCorp representatives, Kylie Coman, Regional Manager Mid-West / Wheatbelt and Robert Fenn, Senior Development Manager at the LandCorp office in Perth to discuss land development opportunities. Robert Fenn attended the Council meeting on 17th September 2015 to present options to Councillor’s that would be available through the RDAP. Council indicated from that meeting that it was interested in working with LandCorp to ensure land was developed and made “ready” for any future opportunities. Future Opportunities Requiring Land Council has some potential large projects which if realised will impact on our community dramatically, with Council realising the need to be prepared ensuring that housing and industrial land options are available if such projects are realised. These projects include:  Abengoa Solar Power Project – expected within the next 5 years, with land acquired and Abengoa progressing their ARENA application with the Commonwealth Government  Karara Expansion and Construction – expected within the next 5 to 10 years  Mount Gibson Mining and Karara operations continuation – this will be known by mid 2016, and will support the continuation and return of contractors supporting the operations of mining. RDAP Opportunity The RDAP seeks to enable development of land where the project may not necessarily be economically viable and presents as cost prohibitive for private developers. The development of land is aimed to stimulate growth in regional areas, with LandCorp promoting the program as being: “…. Available for projects in towns where there are either limited or no active private developers and as a result real land supply needs are not currently being met. LandCorp or other State or Local Government agencies develop land to support regional communities where there is a community benefit even though, due to high servicing costs or low market prices, the development may not be

13 Shire of Perenjori Ordinary Council Meeting MINUTES 19th November 2015 attractive to the private sector. Residential, commercial, tourism and light industrial development are all eligible for RDAP funding.” Land identified at this stage includes residential and industrial, with the following Lots identified as being available for development:  Residential – Lot 56 (freehold)  Residential – possible various infill lots,  Industrial – Lot 178 (Crown reserve, Shire of Perenjori)

Diagram 1: Identified Lots

Initial discussions with LandCorp indicated that the Lots identified would qualify for consideration under the RDAP. If an application under this program was successful this would result in LandCorp meeting the subdivision costs, e.g. road construction, power, water, surveying, settlement, fencing with the Shire having some ability to provide in-kind assistance where it had the necessary experience, equipment and capacity. A copy of the Draft Shire of Perenjori RDAP has been provided as an attachment. The RDAP is open until December 2015 and should Council be supportive of this application then the CEO would lodge the application immediately. Statutory Environment Lot 56 is zoned Residential R10, under the Shire of Perenjori’s Town Planning Scheme No. 2. Lot 178 is zoned Industrial under the Shire of Perenjori’s Town Planning Scheme No.2. Policy Implications Nil

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Financial Implications Should the Shire’s application under the RDAP be approved then LandCorp would accept the costs involved in the development of the Shires landholding including:  Creation of sealed roads access;  Siteworks costs;  Provision of power to each lot;  Provision of reticulated water to each lot and headworks charges;  Land surveying costs;  Marketing costs, and  Conveyancing and settlement costs LandCorp would generally ensure fair market value when determining the pricing of land based on advice from Landgate’s valuation services and independent valuers, this valuation may not necessarily reflect or recoup the real cost of the development of the land. It is proposed that the Shire of Perenjori would cede at no cost to LandCorp, Lot 56 and that it would provide in-kind assistance where it had resources, time and capacity. Strategic Implications Area 1: Infrastructure and Natural Assets - Our Natural and Built Environment Goal: A community that develops and lives sustainably in a thriving natural and quality built environment, which meets current and future community needs. Area 2: Industry and Business Development – Our Economy Goal: Fostering and maximising growth across the economy, embracing opportunities for diversifying and strengthening our economic base. Risk Management There are no known risks associated with the application itself. If the application is approved the development and potential sale of lots, could provide an oversupply and keep market prices low which could impact on other lots available. There is a risk of not being prepared for any possible growth or development if the application was not submitted and/or approved. If the major projects progress there could be a risk that industry and developers will look outside of the Shire of Perenjori if suitable land was not available or ready for development within the Shire. Consultation Shire of Chapman Valley – Planner LandCorp Comment The RDAP provides a great opportunity for the Shire to ensure both residential and industrial land is available if and when needed.

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Voting Requirements – Simple Majority

Officer Recommendation – Item 15114.1 That Council make application to LandCorp’s Regional Development Application Program, for the development of residential and industrial land within the Shire of Perenjori.

Council Resolution – Item 15114.1 Moved: Cr L Smith Seconded: Cr J Cunningham That Council make application to LandCorp’s Regional Development Application Program, for the development of residential and industrial land within the Shire of Perenjori. Carried: 9/0

15115 PROJECT STATUS REPORT APPLICANT: SHIRE OF PERENJORI FILE: NIL DISCLOSURE OF INTEREST: NIL AUTHOR: ALI MILLS – CHIEF EXECUTIVE OFFICER RESPONSIBLE OFFICER ALI MILLS – CHIEF EXECUTIVE OFFICER REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS PROJECT STATUS REPORT

Executive Summary The project status report is provided to Council in order that actionable items are recorded and results reported to council. Although this is information only, the status report is to be accepted by Council and recorded in the minutes to ensure councils are kept informed on the progress of the work undertaken by the Shire of Perenjori. Background Nil Statutory Environment Local Government Act 1995 S3.1 – the general function of Local Government is to provide for the good government of people in its district. Policy Implications Nil Financial Implications Nil Strategic Implications

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Area 5: Investing in Councils Capacity – Our Leadership Goal: Strengthen the Shire’s position as an innovative, independent local Government providing excellence in all areas of governance, management and leadership. Consultation Staff Comment Nil

Officer Recommendation – Item 15115 Council accepts the Project Status Report as presented for the month of October 2015.

Council Resolution – Item 15115 Moved: Cr R Desmond Seconded: Cr J Cunningham Council accepts the Project Status Report as presented for the month of October 2015. Carried: 9/0

15116 STATUS REPORT APPLICANT: SHIRE OF PERENJORI FILE: NIL DISCLOSURE OF INTEREST: NIL AUTHOR: ALI MILLS – CHIEF EXECUTIVE OFFICER RESPONSIBLE OFFICER ALI MILLS – CHIEF EXECUTIVE OFFICER REPORT DATE: 19TH NOVEMBER ATTACHMENTS STATUS REPORT

Executive Summary The status report is provided to Council in order that actionable items are recorded and results reported to council. Although this is information only, the status report is to be accepted by Council and recorded in the minutes to ensure councils are kept informed on the progress of the work undertaken by the Shire of Perenjori. Background Nil Statutory Environment Local Government Act 1995 S3.1 – the general function of Local Government is to provide for the good government of people in its district. Policy Implications Nil

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Financial Implications Nil Strategic Implications Area 5: Investing in Councils Capacity – Our Leadership Goal: Strengthen the Shire’s position as an innovative, independent local Government providing excellence in all areas of governance, management and leadership. Consultation Staff Comment Nil

Officer Recommendation – Item 15116 Council accepts the Status Report as presented for the month of October 2015.

Council Resolution – Item 15116 Moved: Cr J Cunningham Seconded: Cr R Spencer Council accepts the Status Report as presented for the month of October 2015. Carried: 9/0

15097 OTHER BUSINESS

15117.1 MOTIONS OF WHICH DUE NOTICE HAS BEEN GIVEN

15117.2 QUESTIONS BY MEMBERS OF WHICH DUE NOTICE HAS BEEN GIVEN

15117.3 URGENT BUSINESS APPROVED BY THE PERSON PRESIDING OR BY DECISION

Council Resolution – Late Item 15117.3

Moved: Cr J Cunningham Seconded: Cr R Desmond

That council agrees to address the late item 15117.3.1

Carried 9/0

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15117.3.1 LATE ITEM – AUDIT COMMITTEE MEMBERSHIP APPLICANT: SHIRE OF PERENJORI FILE: ADM 0382 DISCLOSURE OF INTEREST: NIL AUTHOR: ALI MILLS - CEO RESPONSIBLE OFFICER: ALI MILLS - CEO REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS Mr Ron Back’s Resume Executive Summary This item seeks recommends Council approve the inclusion of an external person to be a member of the Audit Committee for the Shire of Perenjori. Background The Local Government Act 1995 (the Act) requires that all local Governments establish an audit committee. An audit committee plays a key role in assisting local government to fulfil its governance and oversight responsibilities in relation to financial reporting internal control structure, risk management systems, legislative compliance, ethical accountability and the internal and external audit functions. Council elected members for its audit committee at the Special Meeting held on the 21st October 2015. Councillor’s, Butler, Pohl, Smith and Hirsch were elected. It is encouraged and even recommended by the Department for Local Government to include as a member of the committee an external person who has requisite knowledge and skills that could be of benefit to the committee and Council. Mr Ron Back has provided support and advice to Council over the past three years on various occasions. Mr Back has had considerable years in the Local Government Industry as an Accountant and has been call upon to assist the Department of Local Government when Councils have been stood down. Mr Back prepared the Shire of Perenjori’s Long Term Financial Plan and continues to work and provide support to Local Governments across the state. Mr Ron Back has indicated he would be available on a fee for service basis to be a member of our Audit Committee as the external person. Statutory Environment Local Government Act (1995) Local Government Guidelines – No 9. Policy Implications Nil Financial Implications It is expected that the time required from Mr Ron Back would not exceed 12 hours for the year which would include preparation and meeting participation. It is estimated this would not exceed $1500 for the year.

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Strategic Implications Area 5: Investing in Councils Capacity – Our Leadership Goal: Strengthen the Shire’s position as an innovative, independent local Government providing excellence in all areas of governance, management and leadership. Risk Management There are no risks identified with this decision. Consultation President Mr Ron Back Comment It would be beneficial to have the expertise of Mr Ron Back at the audit meetings providing a professional view point on matters of importance to Council. Voting Requirements – Simple Majority

Officer Recommendation – Item 15117.3.1 That Council invite Mr Ron Back to be a member of the Shire of Perenjori’s Audit Committee for 2015/16.

Council Resolution – Item 15117.3.1 Moved: Cr R Desmond Seconded: Cr L Smith That Council invite Mr Ron Back to be a member of the Shire of Perenjori’s Audit Committee for 2015/16. Carried: 9/0

15117.4 MATTERS BEHIND CLOSED DOORS

15117.4.1 CONFIDENTIAL ITEM - TENDER 05/2015 - SUPPLY OF MISCELLANEOUS PLANT/ EQUIPMENT FOR OCCASIONAL HIRE - 1 YEAR PERIOD PANEL CONTRACT APPLICANT: SHIRE OF PERENJORI FILE: ADM 0366 DISCLOSURE OF INTEREST: NIL AUTHOR: KEN MARKHAM - MANAGER INFRASTRUCTURE SERVICES RESPONSIBLE OFFICER: ALI MILLS - CHIEF EXECUTIVE OFFICER REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS SPREADSHEET & EVALUATION REPORT

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Voting Requirements – Simple Majority

Committee Recommendation – Item 15117.4.1 That Council approves the panel of Tenderer’s in no particular order, consisting of Leopold Contracting, Thurkle Dozing, Creedance Contracting, Gilmour Earthmoving, BPH and Bestry Nominees for the Supply of Miscellaneous Plant/ Equipment for Occassional Hire RFT 05/2015 and they be issued works based on their ranking order for each item of plant as required. Cr Cunningham declared an impartiality interest as one of the contractors is a neighbour. Cr Cunningham remained in the meeting and voted on the item.

Council Resolution – Item 15117.4.1 Moved: Cr L Smith Seconded: Cr K Pohl That Council approves the panel of Tenderer’s in no particular order, consisting of Leopold Contracting, Thurkle Dozing, Creedance Contracting, Gilmour Earthmoving, BPH and Bestry Nominees for the Supply of Miscellaneous Plant/ Equipment for Occasional Hire RFT 05/2015 and they be issued works based on their ranking order for each item of plant as required. Carried: 9/0

15117.4.2 CONFIDENTIAL ITEM – EQUOTES FOR SUPPLY AND DELIVERY OF ONE MULTI TYRE ROLLER APPLICANT: SHIRE OF PERENJORI FILE: ADM 0366 DISCLOSURE OF INTEREST: NIL AUTHOR: KEN MARKHAM - MANAGER INFRASTRUCTURE SERVICES RESPONSIBLE OFFICER: ALI MILLS - CHIEF EXECUTIVE OFFICER REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS NIL

Voting Requirements – Simple Majority

Committee Recommendation – Item 15117.4.2 That the Council approves the purchase of the Bomag BW25RH Multi Tyre Roller from Tutt Bryant for a net changeover of $112,000 ex GST.

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Council Resolution – Item 15117.4.2 Moved: Cr P Waterhouse Seconded: Cr J Cunningham That the Council approves the purchase of the Bomag BW25RH Multi Tyre Roller from Tutt Bryant for a net changeover of $112,000 ex GST. Carried: 9/0

15117.4.3 CONFIDENTIAL ITEM - EQUOTES FOR THE SUPPLY AND DELIVERY OF 2 MOTOR GRADERS APPLICANT: SHIRE OF PERENJORI FILE: ADM 0366 DISCLOSURE OF INTEREST: NIL AUTHOR: KEN MARKHAM - MANAGER INFRASTRUCTURE SERVICES RESPONSIBLE OFFICER: ALI MILLS - CHIEF EXECUTIVE OFFICER REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS NIL

Committee Recommendation – Item 15117.4.3 That Council: Simple Majority 1. Approves the preferred supplier of the 2 motor graders being CJD and accepts the trade price offered for Council’s current grader offered by CJD, Absolute Majority 2. Raises a low interest loan for the purchase of one motor grader.

Council Resolution – Item 15117.4.3 That Council: Moved: Cr G Reid Seconded: Cr P Waterhouse Simple Majority 3. Approves the preferred supplier of the 2 motor graders being CJD and accepts the trade price offered for Council’s current grader offered by CJD, Carried: 9/0 Moved: Cr G Reid Seconded: Cr P Waterhouse Absolute Majority 4. Raises a low interest loan for the purchase of one motor grader.

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Carried: 9/0 By absolute majority

15117.4.4 CONFIDENTIAL ITEM - TENDER FOR THE SUPPLY AND DELIVERY OF ONE COMMUNITY BUS APPLICANT: SHIRE OF PERENJORI FILE: ADM 0366 DISCLOSURE OF INTEREST: NIL AUTHOR: KEN MARKHAM - MANAGER INFRASTRUCTURE SERVICES RESPONSIBLE OFFICER: ALI MILLS - CHIEF EXECUTIVE OFFICER REPORT DATE: 19TH NOVEMBER 2015 ATTACHMENTS NIL

Voting Requirements – Simple Majority

Committee Recommendation – Item 15117.4.4 That Council accept the preferred tenderer being Purcher International for the supply & delivery of one 22 seat Fuso Rosa Deluxe Bus with automatic transmission and all options including canvas seat covers.

Council Resolution – Item 15117.4.4 Moved: Cr L Smith Seconded: Cr R Spencer That Council accept the preferred tenderer being Purcher International for the supply & delivery of one 22 seat Fuso Rosa Deluxe Bus with automatic transmission and all options including canvas seat covers. Carried: 9/0

15117.5 DATE OF NEXT MEETING

The date of the next Council meeting will be held on Thursday 17th December 2015 at 3.00pm.

15117.6 CLOSURE President Cr L Butler declared the meeting closed at 8:48pm.