CITY OF VINCENT STATEMENT OF FINANCIAL ACTIVITY BY PROGRAM FOR THE PERIOD ENDED 31 AUGUST 2019
Note Adopted YTD YTD YTD YTD Budget Budget Actual Variance Variance 2019/20 31/08/2019 31/08/2019 $$ $$% Opening Funding Surplus/(Deficit) 5,929,991 5,929,991 7,857,741 1,927,750 32.5%
Revenue from operating activities Governance 41,000 6,832 10,407 3,575 52.3% General Purpose Funding 2,021,288 370,615 657,303 286,688 77.4% Law, Order and Public Safety 128,950 21,134 16,842 (4,292) -20.3% Health 386,779 258,895 158,568 (100,327) -38.8% Education and Welfare 135,903 21,245 29,453 8,208 38.6% Community Amenities 1,402,345 453,892 438,599 (15,293) -3.4% Recreation and Culture 10,045,133 1,527,463 1,558,839 31,376 2.1% Transport 8,173,423 1, 390,630 1,404,355 13,725 1.0% Economic Services 366,171 67,880 56,875 (11,005) -16.2% Other Property and Services 427,338 57,250 26,560 (30,690) -53.6% 23,128,330 4,175,836 4,357,801 181,965 4.4% Expenditure from operating activities Governance (3,861,338) (511,636) (440,776) 70,860 -13.8% General Purpose Funding (839,040) (102,000) (99,711) 2,289 -2.2% Law, Order and Public Safety (1,837,552) (265,898) (230,192) 35,706 -13.4% Health (1,689,208) (206,284) (192,632) 13,652 -6.6% Education and Welfare (1,356,463) (115,281) (119,036) (3,755) 3.3% Community Amenities (12,854,617) (1,668,051) (1,282,803) 385,248 -23.1% Recreation and Culture (22,830,150) (2,598,823) (2,398,029) 200,794 -7.7% Transport (13,990,006) (1,984,564) (1,781,843) 202,721 -10.2% Economic Services (639,026) (82,042) (74,745) 7,297 -8.9% Other Property and Services (2,838,260) (287,659) (186,926) 100,733 -35.0% (62,735,660) (7,822,238) (6,806,693) 1,015,545 -13.0% Add Deferred Rates Adjustment 0 0 3,453 3,453 0.0% Add Back Depreciation 11,191,787 0 0 0 0.0% Adjust (Profit)/Loss on Asset Disposal (34,073) (63,144) 0 63,144 -100.0% 11,157,714 (63,144) 3,453 66,597 -105.5%
Amount attributable to operating activities (28,449,616) (3,709,546) (2,445,439) 1,264,107 -34.1%
Investing Activities Non-operating Grants, Subsidies and Contributions 1,843,230 0 232,589 232,589 0.0% Purchase Land and Buildings (3,019,133) (150,000) (116,485) 33,515 -22.3% Purchase Infrastructure Assets (7,437,651) (615,500) (499,846) 115,654 -18.8% Purchase Plant and Equipment (3,468,046) (311,000) (211,775) 99,225 -31.9% Purchase Furniture and Equipment (850,547) (15,000) (28,122) (13,122) 87.5% Proceeds from Joint Venture Operations 0 0 0 0 0.0% Proceeds from Disposal of Assets 555,000 174,000 101,918 (72,082) -41.4% Amount attributable to investing activities (12,377,147) (917,500) (521,721) 395,779 -43.1%
Financing Activities Repayment of Debentures (6,132,377) (167,280) (164,606) 2,674 -1.6% Proceeds from New Debentures 1,000,000 0 0 0 0.0% Transfer to Reserves (1,088,515) (314,916) (378,448) (63,532) 20.2% Transfer from Reserves 5,597,436 110,000 4,087 (105,913) -96.3% Amount attributable to financing activities (623,456) (372,196) (538,967) (166,771) 44.8%
Surplus/(Deficit) before general rates (35,520,228) 930,749 4,351,614 3,420,865 367.5% Total amount raised from general rates 35,526,498 35,234,522 35,302,190 67,668 0.2% Closing Funding Surplus/(Deficit) 6,270 36,165,271 39,653,804 3,488,533 9.6%
1 CITY OF VINCENT NOTE 1 - STATEMENT OF FINANCIAL ACTIVITY BY PROGRAM - GRAPH AS AT 31 AUGUST 2019
Operating Revenue 2019-2020 Actual vs Budget YTD
24,000 22,000 20,000 18,000 16,000 14,000 12,000 $'000 10,000 8,000 6,000 4,000 2,000 -
Budget Actual Month Ending
Operating Expenditure 2019-2020 Actual vs Budget YTD 60,000 55,000 50,000 45,000 40,000 35,000 30,000 25,000 $'000 20,000 15,000 10,000 5,000 -
Budget Actual Month Ending
2 CITY OF VINCENT NOTE 1 - CAPITAL REVENUE / EXPENDITURE PROGRAM AS AT 31 AUGUST 2019
Capital Revenue 2019-2020 Actual vs Budget YTD 2,000
1,800
1,600
1,400
1,200
1,000
$'000 800 600
400
200
-
Budget Actual Month Ending
Capital Expenditure 2019-2020 Actual vs Budget YTD 15,000 14,000 13,000 12,000 11,000 10,000 9,000 8,000 7,000 $'000 6,000 5,000 4,000 3,000 2,000 1,000 -
Budget Actual Month Ending
3 CITY OF VINCENT NOTE 2 - STATEMENT OF COMPREHENSIVE INCOME BY NATURE OR TYPE FOR THE PERIOD ENDED 31 AUGUST 2019
Adopted YTD YTD YTD YTD Budget Budget Actual Variance Variance 2019/20 31/08/2019 31/08/2019 $ $ $ $ % Revenue Rates 35,526,498 35,234,522 35,302,190 67,668 0% Operating Grants, Subsidies and Contributions 947,389 156,809 164,870 8,061 5.1% Fees and Charges 19,680,225 3,617,773 3,780,023 162,250 4.5% Interest Earnings 1,033,288 171,698 271,780 100,082 58.3% Other Revenue 1,226,243 150,729 141,674 (9,055) -6.0% 58,413,643 39,331,531 39,660,537 329,006 0.8%
Expenses Employee Costs (25,440,892) (3,584,951) (3,397,013) 187,938 -5.2% Materials and Contracts (19,559,718) (3,198,668) (2,497,189) 701,479 -21.9% Utility Charges (1,718,630) (286,395) (153,069) 133,326 -46.6% Depreciation on Non-Current Assets (11,191,787) 0 0 0 0.0% Interest Expenses (723,058) (116,684) (68,401) 48,283 -41.4% Insurance Expenses (534,879) (89,148) (115,674) (26,526) 29.8% Other Expenditure (3,359,584) (530,709) (575,896) (45,187) 8.5% (62,528,548) (7,806,555) (6,807,242) 999,313 -12.8%
(4,114,905) 31,524,976 32,853,295 1,328,319 4.2%
Non-operating Grants, Subsidies and Contributions 1,843,230 0 232,589 232,589 0.0% Profit on Disposal of Assets 241,185 78,827 0 (78,827) -100.0% Loss on Disposal of Assets (207,112) (15,683) 0 15,683 -100.0% 1,877,303 63,144 232,589 169,445 268.3%
Net result (2,237,602) 31,588,120 33,085,884 1,497,764 4.7%
Other comprehensive income
Items that will not be reclassified subsequently to profit or los 0 0 0 0 0.0%
Total other comprehensive income 0 0 0 0 0.0%
Total comprehensive income (2,237,602) 31,588,120 33,085,884 1,497,764 4.7% CITY OF VINCENT NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY NOTE 3 - NET CURRENT FUNDING POSITION FOR THE PERIOD ENDED 31 AUGUST 2019
Note YTD Actual Actual
31/08/2019 30/06/2019 $ Current Assets Cash Unrestricted 28,011,538 10,340,331 Cash Restricted 12,994,697 12,620,336 Investments 11,000 11,000 Receivables - Rates 7 18,492,342 231,842 Receivables - Other 8 2,546,051 2,273,191 Inventories 217,622 175,208 62,273,250 25,651,908
Less: Current Liabilities Payables (7,187,987) (2,769,169) Provisions - employee (3,604,930) (3,593,092) (10,792,917) (6,362,261)
Unadjusted Net Current Assets 51,480,333 19,289,647
Adjustments and exclusions permitted by FM Reg 32 Less: Reserves - restricted cash 6 (12,994,697) (12,620,336) Less: Restricted- Sundry Debtors( Non-Operating Grant) (600,000) (600,000) Less: Shares transferred from non current asset (11,000) (11,000) Add: Current portion of long term borrowings 859,597 879,859 Add: Infringement Debtors transferred to non current asset 919,571 919,571 (11,826,529) (11,431,906)
Adjusted Net Current Assets 39,653,804 7,857,741
5 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget August 2019 August 2019 % YTD 2019/20 Budget YTD Actual YTD Budget $$$ Operating Revenue By Service Area
Human Resources (40,000) (6,666) (10,347) 155% TPC, MRC, Insurance and General Purpose Revenue (1,451,257) (272,875) (248,945) 91% Other Governance 0 0 0 0% Record Management (1,000) (166) (60) 36% Rates Services (36,280,098) (35,352,022) (35,724,917) 101% Finance Services (250) 0 (609) 0% Marketing and Communications 0 0 0 0% Beatty Park Leisure Centre (7,833,207) (1,161,867) (1,236,031) 106% Community Partnerships (15,000) 0 (45) 0% Library & Local History Services (19,700) (3,282) (2,535) 77% Ranger Services (8,187,377) (1,376,684) (1,411,455) 103% Health Services (379,280) (251,893) (158,568) 63% Compliance Services (19,800) (3,300) (32,397) 982% Statutory Planning Services (919,551) (109,890) (66,446) 60% Policy and Place Services (1,800) (300) (206) 69% Building Services (356,300) (60,009) (56,511) 94% Engineering Design Services (141,000) (166) (1,895) 1142% Environment Services (8,000) (1,334) (7,548) 566% Parks Services (2,315,129) (383,559) (350,044) 91% Waste Management Services (338,694) (338,152) (338,045) 100% Works & Operations Services (106,200) (9,366) (13,932) 149% Operating Revenue By Service Area Total (58,413,643) (39,331,531) (39,660,537) 101%
Operating Expenditure By Service Area Chief Executive Officer 644,528 75,161 73,187 97% Human Resources 40,000 6,666 10,347 155% TPC, MRC, Insurance and General Purpose Revenue 54,000 29,836 30,169 101% Other Governance 1,381,348 187,279 135,096 72% Record Management 1,000 166 60 36% Rates Services 839,040 102,000 99,711 98% Finance Services 250 0 609 0% Information Systems 0 0 (0) 0% Marketing and Communications 1,723,787 233,363 217,255 93% Beatty Park Leisure Centre 9,421,881 1,229,278 1,114,407 91% Community Partnerships 1,489,317 156,121 179,144 115% Library & Local History Services 1,859,512 242,977 240,122 99% Ranger Services 6,231,382 1,257,604 1,231,931 98% Health Services 1,689,208 206,284 192,632 93% Compliance Services 824,175 113,572 92,031 81% Statutory Planning Services 2,001,598 290,702 244,171 84% Policy and Place Services 2,329,843 248,937 240,092 96% Building Services 595,026 82,042 74,745 91% Engineering Design Services 2,641,281 326,279 238,658 73% Environment Services 368,247 63,463 69,602 110% Parks Services 12,906,083 1,478,029 1,289,593 87% Waste Management Services 6,945,131 936,355 615,271 66% Works & Operations Services 7,322,009 432,921 323,561 75% Community Connections 405,616 61,732 45,439 74% Sustainability 289,471 26,816 32,545 121% Art and Culture 524,815 18,972 16,864 89% Operating Expenditure By Service Area Total 62,528,548 7,806,555 6,807,241 87%
6 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Chief Executive Officer Chief Executive Officer Expenditure Employee Costs 615,147 83,092 87,693 4,601 6% Other Employee Costs 18,317 3,052 2,802 (250) -8% Other Expenses 273,100 46,350 48,508 2,158 5% Operating Projects 193,103 0 29,291 29,291 100% Works commenced ahead of schedule. Chief Executive Officer Expenditure Total 1,099,667 132,494 168,294 35,800 27%
Chief Executive Officer Indirect Costs Allocations (1,099,659) (132,494) (168,294) (35,800) 27% Chief Executive Officer Indirect Costs Total (1,099,659) (132,494) (168,294) (35,800) 27%
Chief Executive Officer Total 8000
Members of Council Members Of Council Expenditure Employee Costs 87,876 11,870 12,406 536 5% Other Employee Costs 10,000 1,666 0 (1,666) -100% Other Expenses 494,482 54,914 54,529 (385) -1% Members Of Council Expenditure Total 592,358 68,450 66,935 (1,515) -2%
Members Of Council Indirect Costs Allocations 52,162 6,711 6,252 (459) -7% Members Of Council Indirect Costs Total 52,162 6,711 6,252 (459) -7%
Members of Council Total 644,520 75,161 73,187 (1,974) -3%
7 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Other Governance Other Governance Expenditure Employee Costs 649,426 87,734 92,788 5,054 6% Other Employee Costs 12,600 3,150 3,602 452 14% Other Expenses 205,400 34,230 2,716 (31,514) -92% Timing variance of $19,501 for consultant fees and other positive variances that are individually immaterial. Operating Projects 120,000 10,000 0 (10,000) -100% Timing variance for the State Archive files digitisation project. Other Governance Expenditure Total 987,426 135,114 99,106 (36,008) -27%
Other Governance Indirect Costs Allocations 393,922 52,165 35,990 (16,175) -31% Other Governance Indirect Costs Total 393,922 52,165 35,990 (16,175) -31%
Other Governance Total 1,381,348 187,279 135,096 (52,183) -28%
Human Resources Human Resources Revenue Revenue (40,000) (6,666) (10,347) (3,681) 55% Human Resources Revenue Total (40,000) (6,666) (10,347) (3,681) 55%
Human Resources Expenditure Employee Costs 978,449 102,139 95,604 (6,535) -6% Other Employee Costs 118,600 19,764 12,190 (7,574) -38% Other Expenses 124,730 29,866 22,429 (7,437) -25% Human Resources Expenditure Total 1,221,779 151,769 130,224 (21,545) -14%
Human Resources Indirect Costs Allocations (1,181,779) (145,103) (119,877) 25,226 -17% Human Resources Indirect Costs Total (1,181,779) (145,103) (119,877) 25,226 -17%
Human Resources Total 0000100%
8 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $%
Information Technology Information Technology Expenditure Employee Costs 549,432 74,220 60,736 (13,484) -18% Vacancies for GIS officer and IT support officer. These are being filled up an external contractor and employment agency. Other Employee Costs 14,500 3,625 6,527 2,902 80% Other Expenses 1,058,600 435,259 357,534 (77,725) -18% Timing variance of $16,873 for consultants, $29,547 for software upgrades and $13,299 for internet costs. Operating Projects 305,000 50,834 53,220 2,386 5% Information Technology Expenditure Total 1,927,532 563,938 478,017 (85,921) -15%
Information Technology Indirect Costs Allocations (1,927,532) (563,938) (478,017) 85,921 -15% Information Technology Indirect Costs Total (1,927,532) (563,938) (478,017) 85,921 -15%
Information Technology Total 00(0) (0) 100% Records Management Records Management Revenue Revenue (1,000) (166) (60) 106 -64% Records Management Revenue Total (1,000) (166) (60) 106 -64%
Records Management Expenditure Employee Costs 289,699 39,143 38,341 (802) -2% Other Employee Costs 7,200 1,200 99 (1,101) -92% Other Expenses 36,100 6,016 980 (5,036) -84% Records Management Expenditure Total 332,999 46,359 39,420 (6,939) -15%
Records Management Indirect Costs Allocations (331,999) (46,193) (39,360) 6,833 -15% Records Management Indirect Costs Total (331,999) (46,193) (39,360) 6,833 -15% Records Management Total 00(0) (0) 100%
9 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Sustainability and Environment Sustainability and Environment Employee Costs 130,896 17,649 14,245 (3,404) -19% Other Expenses 53,900 0 13,410 13,410 100% Sustainability programmes commenced earlier than anticipated.
Operating Projects 33,000 0 0 0 Sustainability and Environment Total 217,796 17,649 27,654 10,005 57%
Sustainability and Environment Total 217,796 17,649 27,654 10,005 57%
Sustainability and Environment Indirect Cost Sustainability and Environment Indirect Cost Allocations 71,675 9,167 4,891 (4,276) -47% Sustainability and Environment Indirect Cost Total 71,675 9,167 4,891 (4,276) -47%
Sustainability and Environment Indirect Cost Total 71,675 9,167 4,891 (4,276) -47%
Director Community and Business Services Director Community and Business Services Employee Costs 290,309 39,201 42,346 3,145 8% Other Employee Costs 7,874 1,312 1,076 (236) -18% Other Expenses 5,300 882 112 (770) -87% Director Community and Business Services Total 303,483 41,395 43,533 2,138 5%
Director Community and Business Services Total 303,483 41,395 43,533 2,138 5%
Director Community and Business Ser Indirect Costs Director Community and Business Ser Indirect Costs Allocations (303,483) (41,395) (43,533) (2,138) 5% Director Community and Business Ser Indirect Costs Total (303,483) (41,395) (43,533) (2,138) 5%
Director Community and Business Ser Indirect Costs Total (303,483) (41,395) (43,533) (2,138) 5%
10 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Finance Services Finance Services Revenue Revenue (250) 0 (609) (609) 100% Finance Services Revenue Total (250) 0 (609) (609) 100%
Finance Services Expenditure Employee Costs 683,631 92,360 99,218 6,858 7% Other Employee Costs 16,600 0 82 82 100% Other Expenses 173,060 9,583 (13,182) (22,765) -238% Reversal of accrual for interim audit fees, this amount will be offset once the invoice for the final audit has been received. Finance Services Expenditure Total 873,291 101,943 86,118 (15,825) -16%
Finance Services Indirect Costs Allocations (873,041) (101,943) (85,509) 16,434 -16% Finance Services Indirect Costs Total (873,041) (101,943) (85,509) 16,434 -16%
Finance Services Total 000(0) 100%
Insurance Premium Insurance Premium Expenditure Other Expenses 534,879 89,148 115,674 26,526 30% Relates to allocation of workers compensation premium ,will be updated in September 2019. Insurance Premium Expenditure Total 534,879 89,148 115,674 26,526 30%
Insurance Premium Recovery Allocations (534,879) (89,146) (115,683) (26,537) 30% Insurance Premium Recovery Total (534,879) (89,146) (115,683) (26,537) 30%
Insurance Premium Total 02(9) (11) -560%
11 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Insurance Claim Insurance Claim Recoup Revenue (65,000) 0 (2,000) (2,000) 100% Insurance Claim Recoup Total (65,000) 0 (2,000) (2,000) 100%
Insurance Claim Expenditure Other Expenses 5,000 834 1,500 666 80% Insurance Claim Expenditure Total 5,000 834 1,500 666 80%
Insurance Claim Total (60,000) 834 (500) (1,334) -160%
Mindarie Regional Council Mindarie Regional Council Revenue Revenue (118,569) (19,760) (12,370) 7,390 -37% Mindarie Regional Council Revenue Total (118,569) (19,760) (12,370) 7,390 -37%
Mindarie Regional Council Expenditure Other Expenses 49,000 29,000 28,678 (322) -1% Mindarie Regional Council Expenditure Total 49,000 29,000 28,678 (322) -1%
Mindarie Regional Council Total (69,569) 9,240 16,309 7,069 77%
General Purpose Revenue General Purpose Revenue Revenue (1,267,688) (253,115) (234,576) 18,539 -7% General Purpose Revenue Total (1,267,688) (253,115) (234,576) 18,539 -7%
General Purpose Revenue Total (1,267,688) (253,115) (234,576) 18,539 -7%
12 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Rates Services Rates Services Revenue Revenue (36,280,098) (35,352,022) (35,724,917) (372,895) 1% Rates Services Revenue Total (36,280,098) (35,352,022) (35,724,917) (372,895) 1%
Rates Services Expenditure Employee Costs 257,143 34,743 36,607 1,864 5% Other Expenses 425,550 47,133 44,344 (2,789) -6% Rates Services Expenditure Total 682,693 81,876 80,951 (925) -1%
Rates Services Indirect Costs Allocations 156,347 20,124 18,760 (1,364) -7% Rates Services Indirect Costs Total 156,347 20,124 18,760 (1,364) -7%
Rates Services Total (35,441,058) (35,250,022) (35,625,207) (375,185) 1%
Marketing and Communications Marketing and Communications Expenditure Employee Costs 822,753 111,285 118,071 6,786 6% Other Employee Costs 8,450 1,858 724 (1,134) -61% Other Expenses 473,050 66,168 47,206 (18,962) -29% $19,820 for license fees paid earlier than anticipated. Timing variance of $15,205 for public relations expenses and other variances that are individually immaterial. Operating Projects 0 0 3,050 3,050 100% Costs incurred for wrapping of Ranger vehicles. To adjust at the mid year budget review. Marketing and Communications Expenditure Total 1,304,253 179,311 169,051 (10,260) -6%
Allocations 419,534 54,052 48,204 (5,848) -11% Marketing and Communications Indirect Costs Total 419,534 54,052 48,204 (5,848) -11%
Marketing and Communications Total 1,723,787 233,363 217,255 (16,108) -7%
13 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Art and Culture Art and Culture Indirect Costs Allocations 0000 Art and Culture Indirect Costs Total 0000
Art and Culture Total 524,815 18,972 16,864 (2,108) -11%
Customer Service Centre Customer Services Centre Expenditure Employee Costs 597,134 83,372 72,897 (10,475) -13% Timing variance on costs relating to casual employees. Other Employee Costs 7,700 1,450 0 (1,450) -100% Other Expenses 41,000 6,834 1,337 (5,497) -80% Customer Services Centre Expenditure Total 645,834 91,656 74,233 (17,423) -19%
Customer Services Centre Indirect Costs Allocations (645,834) (91,656) (74,233) 17,423 -19% Customer Services Centre Indirect Costs Total (645,834) (91,656) (74,233) 17,423 -19%
Customer Service Centre Total 0000
14 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Beatty Park Leisure Centre Administration Beatty Park Leisure Centre Admin Revenue Revenue (2,662,200) (426,592) (437,816) (11,224) 3% Beatty Park Leisure Centre Admin Revenue Total (2,662,200) (426,592) (437,816) (11,224) 3%
Beatty Park Leisure Centre Admin Indirect Revenue Allocations 2,662,200 426,592 440,111 13,519 3% Beatty Park Leisure Centre Admin Indirect Revenue Total 2,662,200 426,592 440,111 13,519 3%
Beatty Park Leisure Centre Admin Expenditure Employee Costs 962,863 135,266 116,932 (18,334) -14% Timing variance on costs relating to casual employees. Other Employee Costs 20,486 2,560 1,019 (1,541) -60% Other Expenses 276,850 52,840 36,948 (15,892) -30% $10,000 for legal fees and $10,000 for consultant fees not required as yet. Operating Projects 180,000 0 0 0 Beatty Park Leisure Centre Admin Expenditure Total 1,440,199 190,666 154,899 (35,767) -19%
Beatty Park Leisure Centre Admin Indirect Costs Allocations (1,440,199) (190,666) (157,194) 33,472 -18% Beatty Park Leisure Centre Admin Indirect Costs Total (1,440,199) (190,666) (157,194) 33,472 -18%
Beatty Park Leisure Centre Administration Total 00(0) (0) 100%
15 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Beatty Park Leisure Centre Building Beatty Park Leisure Centre Building Revenue Revenue (162,907) (26,962) (26,617) 345 -1% Beatty Park Leisure Centre Building Revenue Total (162,907) (26,962) (26,617) 345 -1%
Beatty Park Leisure Centre Occupancy Costs Building Maintenance 559,250 99,163 54,022 (45,141) -46% Major maintenance not required as yet. Ground Maintenance 58,900 10,316 6,123 (4,193) -41% Other Expenses 2,028,920 129,064 91,684 (37,380) -29% $31,280 timing variance on water expenses. Beatty Park Leisure Centre Occupancy Costs Total 2,647,070 238,543 151,830 (86,713) -36% Beatty Park Leisure Centre Indirect Costs Allocations (2,484,163) (211,581) (125,213) 86,368 -41% Beatty Park Leisure Centre Indirect Costs Total (2,484,163) (211,581) (125,213) 86,368 -41% Beatty Park Leisure Centre Building Total 0000
Swimming Pool Areas Swimming Pool Areas Revenue Revenue (1,784,100) (195,681) (221,454) (25,773) 13% Revenue higher than anticipated. Swimming Pool Areas Revenue Total (1,784,100) (195,681) (221,454) (25,773) 13% Swimming Pool Areas Indirect Revenue Allocations (427,287) (68,469) (70,638) (2,169) 3% Swimming Pool Areas Indirect Revenue Total (427,287) (68,469) (70,638) (2,169) 3% Swimming Pool Areas Expenditure Employee Costs 1,039,679 151,449 146,436 (5,013) -3% Other Employee Costs 20,800 6,411 5,352 (1,059) -17% Other Expenses 256,270 41,210 23,040 (18,170) -44% Favourable variance, however breakdown is individually immaterial.
Swimming Pool Areas Expenditure Total 1,316,749 199,070 174,829 (24,241) -12% Swimming Pool Areas Indirect Costs Allocations 2,984,588 339,885 237,215 (102,670) -30% Swimming Pool Areas Indirect Costs Total 2,984,588 339,885 237,215 (102,670) -30%
Swimming Pool Areas Total 2,089,950 274,805 119,953 (154,852) -56%
16 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Swim School Swim School Revenue Revenue (1,575,000) (285,948) (326,610) (40,662) 14% Revenue higher than anticipated. Swim School Revenue Total (1,575,000) (285,948) (326,610) (40,662) 14%
Swim School Indirect Revenue Allocations (4,524) (725) (748) (23) 3% Swim School Indirect Revenue Total (4,524) (725) (748) (23) 3%
Swim School Expenditure Employee Costs 882,234 128,402 134,994 6,592 5% Other Employee Costs 7,600 1,500 272 (1,228) -82% Other Expenses 39,750 5,029 4,965 (64) -1% Swim School Expenditure Total 929,584 134,931 140,231 5,300 4%
Swim School Indirect Costs Allocations 228,330 27,573 65,065 37,492 136% Swim School Indirect Costs Total 228,330 27,573 65,065 37,492 136%
Swim School Total (421,610) (124,169) (122,062) 2,107 -2%
17 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Café Cafe Revenue Revenue (724,000) (100,350) (96,733) 3,617 -4% Cafe Revenue Total (724,000) (100,350) (96,733) 3,617 -4%
Cafe Indirect Revenue Allocations (4,524) (725) (748) (23) 3% Cafe Indirect Revenue Total (4,524) (725) (748) (23) 3%
Cafe Expenditure Employee Costs 425,072 63,711 49,915 (13,796) -22% Timing variance on costs relating to casual employees. Other Employee Costs 1,400 350 0 (350) -100% Other Expenses 325,698 36,685 38,392 1,707 5% Cafe Expenditure Total 752,170 100,746 88,307 (12,439) -12%
Cafe Indirect Costs Allocations 116,779 14,706 28,074 13,368 91% Cafe Indirect Costs Total 116,779 14,706 28,074 13,368 91%
Café Total 140,425 14,377 18,899 4,522 31%
18 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Retail Retail Revenue Revenue (535,000) (62,000) (65,076) (3,076) 5% Retail Revenue Total (535,000) (62,000) (65,076) (3,076) 5%
Retail Indirect Revenue Allocations (797) (128) (132) (4) 3% Retail Indirect Revenue Total (797) (128) (132) (4) 3%
Retail Expenditure Employee Costs 75,292 10,176 8,776 (1,400) -14% Other Employee Costs 950 0 0 0 Other Expenses 290,700 21,754 20,913 (841) -4% Retail Expenditure Total 366,942 31,930 29,689 (2,241) -7%
Retail Indirect Costs Allocations 96,677 12,234 11,546 (688) -6% Retail Indirect Costs Total 96,677 12,234 11,546 (688) -6%
Retail Total (72,178) (17,964) (23,974) (6,010) 33%
19 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Health and Fitness Health and Fitness Revenue Revenue (170,500) (27,584) (27,889) (305) 1% Health and Fitness Revenue Total (170,500) (27,584) (27,889) (305) 1%
Health and Fitness Indirect Revenue Allocations (1,472,463) (235,948) (243,425) (7,477) 3% Health and Fitness Indirect Revenue Total (1,472,463) (235,948) (243,425) (7,477) 3%
Health and Fitness Expenditure Employee Costs 541,883 76,098 77,484 1,386 2% Other Employee Costs 9,700 1,800 0 (1,800) -100% Other Expenses 148,100 32,291 22,044 (10,247) -32% Timing variance of $5,786 for leasing costs. Health and Fitness Expenditure Total 699,683 110,189 99,527 (10,662) -10%
Health and Fitness Indirect Costs Allocations 659,832 82,894 72,772 (10,122) -12% Health and Fitness Indirect Costs Total 659,832 82,894 72,772 (10,122) -12%
Health and Fitness Total (283,448) (70,449) (99,015) (28,566) 41%
20 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Group Fitness Group Fitness Revenue Revenue (162,000) (27,166) (23,535) 3,631 -13% Group Fitness Revenue Total (162,000) (27,166) (23,535) 3,631 -13%
Group Fitness Indirect Revenue Allocations (499,959) (80,114) (82,653) (2,539) 3% Group Fitness Indirect Revenue Total (499,959) (80,114) (82,653) (2,539) 3%
Group Fitness Expenditure Employee Costs 190,927 25,787 27,383 1,596 6% Other Employee Costs 4,100 900 130 (770) -86% Other Expenses 138,250 24,938 23,973 (966) -4% Group Fitness Expenditure Total 333,277 51,625 51,485 (140) 0%
Group Fitness Indirect Costs Allocations 215,311 22,669 23,532 863 4% Group Fitness Indirect Costs Total 215,311 22,669 23,532 863 4%
Group Fitness Total (113,371) (32,986) (31,171) 1,815 -6%
21 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Aqua Fitness Aqua Fitness Revenue Revenue (33,000) (5,500) (5,255) 245 -4% Aqua Fitness Revenue Total (33,000) (5,500) (5,255) 245 -4%
Aqua Fitness Indirect Revenue Allocations (211,647) (33,914) (34,989) (1,075) 3% Aqua Fitness Indirect Revenue Total (211,647) (33,914) (34,989) (1,075) 3%
Aqua Fitness Expenditure Employee Costs 36,623 5,254 3,035 (2,219) -42% Other Employee Costs 450 0 0 0 Other Expenses 32,350 5,225 1,290 (3,935) -75% Aqua Fitness Expenditure Total 69,423 10,479 4,325 (6,154) -59%
Aqua Fitness Indirect Costs Allocations 130,865 14,706 12,532 (2,174) -15% Aqua Fitness Indirect Costs Total 130,865 14,706 12,532 (2,174) -15%
Aqua Fitness Total (44,359) (14,229) (23,387) (9,158) 64%
22 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Crèche Crèche Revenue Revenue (24,500) (4,084) (5,045) (961) 24% Crèche Revenue Total (24,500) (4,084) (5,045) (961) 24%
Crèche Indirect Revenue Allocations (40,999) (6,569) (6,778) (209) 3% Crèche Indirect Revenue Total (40,999) (6,569) (6,778) (209) 3%
Crèche Expenditure Employee Costs 235,718 34,326 28,652 (5,674) -17% Other Employee Costs 1,425 0 96 96 100% Other Expenses 8,375 1,353 44 (1,309) -97% Crèche Expenditure Total 245,518 35,679 28,792 (6,887) -19%
Crèche Indirect Costs Allocations 113,246 13,000 22,163 9,163 70% Crèche Indirect Costs Total 113,246 13,000 22,163 9,163 70%
Crèche Total 293,265 38,026 39,132 1,106 3%
23 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Community Partnership Mgmt Administration Community Partnerships Management Administration Employee Costs 549,046 74,261 87,687 13,426 18% Over expenditure due to an increase in casual hire costs. Other Employee Costs 5,050 840 0 (840) -100% Other Expenses 206,100 3,184 3,829 645 20% Community Partnerships Management Administration Total 760,196 78,285 91,517 13,232 17%
Community Partnerships Mgmt Admin Indirect Costs Allocations 208,622 30,020 21,948 (8,072) -27% Library Occupancy Costs Allocations 14,649 996 0 (996) -100% Community Partnerships Mgmt Admin Recove (983,467) (109,301) (113,465) (4,164) 4% Community Partnerships Mgmt Admin Indirect Costs Total (760,196) (78,285) (91,517) (13,232) 17%
Community Partnership Mgmt Administration Total 00(0) (0) 100%
Community Connections Community Connections Expenditure Employee Costs 51,572 6,969 10,025 3,056 44% Other Expenses 82,800 23,884 (219) (24,103) -101% $12,750 for the Noongar outreach service, to be paid in September 2019 and $11,000 timing variance for constable care program.
Community Connections Expenditure Total 134,372 30,853 9,805 (21,048) -68%
Community Connections Indirect Costs Allocations 24,838 3,570 7,325 3,755 105% Community Partnerships Mgmt Admin Alloca 244,644 27,189 28,309 1,1204% Library Occupancy Costs Allocations 1,762 120 0 (120) -100% Community Connections Indirect Costs Total 271,244 30,879 35,634 4,755 15%
Community Connections Total 405,616 61,732 45,439 (16,293) -26%
24 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Recreation, Arts and Culture Recreation, Arts and Culture Revenue Revenue (3,000) 000 Recreation, Arts and Culture Revenue Total (3,000) 000
Recreation, Arts and Culture Expenditure Employee Costs 117,289 15,850 11,533 (4,317) -27% Other Employee Costs 4,530 754 747 (7) -1% Other Expenses 120,050 6,122 16,541 10,419 170% Unfavourable variance, however breakdown is individually immaterial.
Operating Projects 13,000 0 0 0 Recreation, Arts and Culture Expenditure Total 254,869 22,726 28,821 6,095 27%
Recreation, Arts and Culture Indirect Costs Allocations 60,256 8,711 15,643 6,932 80% Community Partnerships Mgmt Admin Alloca 185,929 20,664 21,346 682 3% Library Occupancy Costs Allocations 4,099 278 0 (278) -100% Recreation, Arts and Culture Indirect Costs Total 250,284 29,653 36,990 7,337 25%
Recreation, Arts and Culture Total 502,153 52,379 65,811 13,432 26%
25 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Senior, Disability and Youth Services Senior, Disability and Youth Services Revenue Revenue (12,000) 0 (45) (45) 100% Senior, Disability and Youth Services Revenue Total (12,000) 0 (45) (45) 100%
Senior, Disability and Youth Services Expenditure Employee Costs 233,540 31,556 35,186 3,630 12% Other Employee Costs 60 10 0 (10) -100% Other Expenses 174,600 8,314 13,066 4,752 57% Operating Projects 30,000 0 3,067 3,067 100% Senior, Disability and Youth Services Expenditure Total 438,200 39,880 51,319 11,439 29%
Senior, Disability and Youth Serv Indirect Costs Allocations 107,774 15,491 12,358 (3,133) -20% Community Partnerships Mgmt Admin Alloca 430,572 47,853 49,655 1,8024% Library Occupancy Costs Allocations 7,618 518 0 (518) -100% Senior, Disability and Youth Serv Indirect Costs Total 545,964 63,862 62,014 (1,848) -3%
Senior, Disability and Youth Services Total 972,164 103,742 113,288 9,546 9%
26 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Library Services Library Services Revenue Revenue (19,700) (3,282) (2,535) 747 -23% Library Services Revenue Total (19,700) (3,282) (2,535) 747 -23%
Library Services Expenditure Employee Costs 886,248 121,476 119,839 (1,637) -1% Other Employee Costs 12,200 2,032 8 (2,024) -100% Other Expenses 120,350 23,127 27,639 4,512 20% Library Services Expenditure Total 1,018,798 146,635 147,486 851 1%
Library Services Indirect Costs Allocations 447,661 64,350 61,306 (3,044) -5% Community Partnerships Mgmt Admin Alloca 122,322 13,595 14,155 560 4% Library Occupancy Costs Allocations 31,642 2,150 0 (2,150) -100% Library Services Indirect Costs Total 601,625 80,095 75,460 (4,635) -6%
Library Services Total 1,600,723 223,448 220,411 (3,037) -1%
Library Building Library Occupancy Costs Building Maintenance 135,500 13,748 9,219 (4,529) -33% Ground Maintenance 0 0 2,925 2,925 100% Other Expenses 157,937 5,658 4,175 (1,483) -26% Library Occupancy Costs Total 293,437 19,406 16,319 (3,087) -16%
Library Indirect Costs Allocations 5,422 904 856 (48) -5% Library Occupancy Costs Recovery (59,770) (4,063) 0 4,063 -100% Library Indirect Costs Total (54,348) (3,159) 856 4,015 -127%
Library Building Total 239,089 16,247 17,175 928 6%
27 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Director Strategy and Development Services Director Strategy and Development Services Employee Costs 319,647 43,201 38,722 (4,479) -10% Other Employee Costs 6,354 1,058 652 (406) -38% Other Expenses 3,630 602 133 (469) -78% Director Strategy and Development Services Total 329,631 44,861 39,507 (5,354) -12%
Director Strategy and Development Services Total 329,631 44,861 39,507 (5,354) -12% Director Strategy and Development Ser Indirect Co Director Strategy and Development Ser Indirect Co Allocations (329,631) (44,861) (39,507) 5,354 -12% (329,631) (44,861) (39,507) 5,354 -12% Director Strategy and Development Ser Indirect Co Total
Director Strategy and Development Ser Indirect Co Total (329,631) (44,861) (39,507) 5,354 -12%
Health Administration and Inspection Health Administration and Inspection Revenue Revenue (359,520) (247,524) (154,321) 93,203 -38% Food, lodging house and public building licenses raised in September 2019. Health Administration and Inspection Revenue Total (359,520) (247,524) (154,321) 93,203 -38%
Health Administration and Inspection Expenditure Employee Costs 921,683 124,538 116,019 (8,519) -7% Other Employee Costs 24,783 2,714 3,168 454 17% Other Expenses 108,300 4,750 2,523 (2,227) -47% Health Administration and Inspection Expenditure Total 1,054,766 132,002 121,710 (10,292) -8%
Health Administration and Inspection Indirect Cost Allocations 541,662 70,418 59,701 (10,717) -15% Health Administration and Inspection Indirect Cost Total 541,662 70,418 59,701 (10,717) -15%
Health Administration and Inspection Total 1,236,908 (45,104) 27,090 72,194 -160%
28 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Food Control Food Control Revenue Revenue (500) 000 Food Control Revenue Total (500) 000
Food Control Expenditure Other Expenses 15,500 0 8,813 8,813 100% Food Control Expenditure Total 15,500 0 8,813 8,813 100%
Food Control Total 15,000 0 8,813 8,813 100%
Health Clinics Health Clinics Revenue Revenue (19,260) (4,369) (4,247) 122 -3% Health Clinics Revenue Total (19,260) (4,369) (4,247) 122 -3%
Health Clinics Expenditure Building Maintenance 17,650 2,472 78 (2,394) -97% Ground Maintenance 0 0 1,245 1,245 100% Other Expenses 57,879 1,100 812 (288) -26% Health Clinics Expenditure Total 75,529 3,572 2,134 (1,438) -40%
Health Clinics Indirect Costs Allocations 1,751 292 274 (18) -6% Health Clinics Indirect Costs Total 1,751 292 274 (18) -6%
Health Clinics Total 58,020 (505) (1,839) (1,334) 264%
29 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Statutory Planning Services Statutory Planning Services Revenue Revenue (919,551) (109,890) (66,446) 43,444 -40% Development application fees and development application panel fees lower than anticipated. Statutory Planning Services Revenue Total (919,551) (109,890) (66,446) 43,444 -40%
Statutory Planning Services Expenditure Employee Costs 1,071,753 144,823 151,108 6,285 4% Other Employee Costs 13,992 2,332 1,648 (684) -29% Other Expenses 330,584 67,820 24,880 (42,940) -63% Timing variance of $15,295 for legal fees and $17,210 development application panel expenses and other positive variances that are individually immaterial. Statutory Planning Services Expenditure Total 1,416,329 214,975 177,635 (37,340) -17%
Statutory Planning Services Indirect Costs Allocations 585,269 75,727 66,536 (9,191) -12% Statutory Planning Services Indirect Costs Total 585,269 75,727 66,536 (9,191) -12%
Statutory Planning Services Total 1,082,047 180,812 177,725 (3,087) -2%
30 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Compliance Services Compliance Services Revenue Revenue (19,800) (3,300) (32,397) (29,097) 882% Court fees revenue higher than anticipated. Compliance Services Revenue Total (19,800) (3,300) (32,397) (29,097) 882%
Compliance Services Expenditure Employee Costs 447,368 60,442 55,966 (4,476) -7% Other Employee Costs 11,391 2,148 690 (1,458) -68% Other Expenses 98,400 16,398 4,709 (11,689) -71% $11,138 relating to legal expenses not required as yet. Compliance Services Expenditure Total 557,159 78,988 61,365 (17,623) -22%
Compliance Services Indirect Costs Allocations 267,016 34,584 30,665 (3,919) -11% Compliance Services Indirect Costs Total 267,016 34,584 30,665 (3,919) -11%
Compliance Services Total 804,375 110,272 59,633 (50,639) -46%
31 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Policy and Place Services Policy and Place Services Revenue Revenue (1,800) (300) (206) 94 -31% Policy and Place Services Revenue Total (1,800) (300) (206) 94 -31% Policy and Place Serv Expenditure Employee Costs 1,016,829 137,369 109,980 (27,389) -20% Favourable varaince is due to a vacant position. Other Employee Costs 21,884 4,772 2,419 (2,353) -49% Other Expenses 498,165 27,100 61,184 34,084 126% Timing variance on integrated planning program, data acquisition and donation/sponsorships. Operating Projects 241,000 8,334 849 (7,485) -90% Policy and Place Serv Expenditure Total 1,777,878 177,575 174,433 (3,142) -2% Policy and Place Services Indirect Cost Allocations 551,965 71,362 65,659 (5,703) -8% Policy and Place Services Indirect Cost Total 551,965 71,362 65,659 (5,703) -8%
Policy and Place Services Total 2,328,043 248,637 239,886 (8,751) -4%
Building Control Building Control Revenue Revenue (356,300) (60,009) (56,511) 3,498 -6% Building Control Revenue Total (356,300) (60,009) (56,511) 3,498 -6% Building Control Expenditure Employee Costs 316,347 42,743 43,495 752 2% Other Employee Costs 24,053 4,008 1,627 (2,381) -59% Other Expenses 55,600 9,264 502 (8,762) -95% Building Control Expenditure Total 396,000 56,015 45,623 (10,392) -19%
Building Control Indirect Costs Allocations 199,026 26,027 29,121 3,094 12% Building Control Indirect Costs Total 199,026 26,027 29,121 3,094 12%
Building Control Total 238,726 22,033 18,234 (3,799) -17%
32 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Director Infrastructure and Environment Expe Director Infrastructure and Environment Expe Employee Costs 391,459 52,926 47,618 (5,308) -10% Other Employee Costs 20,574 4,578 1,131 (3,447) -75% Other Expenses 74,200 12,366 1,635 (10,731) -87% $7,736 consultancy fees not required as yet. Director Infrastructure and Environment Expe Total 486,233 69,870 50,384 (19,486) -28%
Director Infrastructure and Environment Expe Total 486,233 69,870 50,384 (19,486) -28%
Director Infrastructure and Environment Indirect Director Infrastructure and Environment Indirect Allocations (486,233) (69,870) (50,384) 19,486 -28% Director Infrastructure and Environment Indirect Total (486,233) (69,870) (50,384) 19,486 -28%
Director Infrastructure and Environment Indirect Total (486,233) (69,870) (50,384) 19,486 -28%
Ranger Services Administration Ranger Services Administration Revenue Revenue (3,000) (500) (436) 64 -13% Ranger Services Administration Revenue Total (3,000) (500) (436) 64 -13%
Ranger Services Administration Expenditure Employee Costs 2,208,961 299,603 309,607 10,004 3% Other Employee Costs 52,047 7,304 9,029 1,725 24% Other Expenses 229,000 25,668 15,800 (9,868) -38% Ranger Services Administration Expenditure Total 2,490,008 332,575 334,436 1,861 1%
Ranger Services Administration Indirect Costs Allocations (2,487,008) (332,075) (334,000) (1,925) 1% Ranger Services Administration Indirect Costs Total (2,487,008) (332,075) (334,000) (1,925) 1%
Ranger Services Administration Total 000(0) 100%
33 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Fire Prevention Fire Prevention Revenue Revenue (3,000) 000 Fire Prevention Revenue Total (3,000) 000
Fire Prevention Indirect Costs Allocations 36,120 5,109 4,593 (516) -10% Fire Prevention Indirect Costs Total 36,120 5,109 4,593 (516) -10%
Fire Prevention Total 33,120 5,109 4,593 (516) -10%
Animal Control Animal Control Revenue Revenue (74,100) (12,207) (12,172) 35 0% Animal Control Revenue Total (74,100) (12,207) (12,172) 35 0%
Animal Control Expenditure Other Expenses 12,300 2,048 3,005 957 47% Animal Control Expenditure Total 12,300 2,048 3,005 957 47%
Animal Control Indirect Costs Allocations 289,077 40,883 42,600 1,717 4% Animal Control Indirect Costs Total 289,077 40,883 42,600 1,717 4%
Animal Control Total 227,277 30,724 33,433 2,709 9%
34 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Local Laws (Law and Order) Local Laws (Law and Order) Revenue Revenue (48,850) (8,427) (4,234) 4,193 -50% Local Laws (Law and Order) Revenue Total (48,850) (8,427) (4,234) 4,193 -50%
Local Laws (Law and Order) Indirect Costs Allocations 462,524 65,413 64,679 (734) -1% Local Laws (Law and Order) Indirect Costs Total 462,524 65,413 64,679 (734) -1%
Local Laws (Law and Order) Total 413,674 56,986 60,445 3,459 6%
Abandoned Vehicles Abandoned Vehicles Revenue Revenue (13,500) (2,250) (405) 1,845 -82% Abandoned Vehicles Revenue Total (13,500) (2,250) (405) 1,845 -82%
Abandoned Vehicles Expenditure Other Expenses 9,000 1,500 980 (520) -35% Abandoned Vehicles Expenditure Total 9,000 1,500 980 (520) -35%
Abandoned Vehicles Indirect Costs Allocations 404,710 57,236 55,132 (2,104) -4% Abandoned Vehicles Indirect Costs Total 404,710 57,236 55,132 (2,104) -4%
Abandoned Vehicles Total 400,210 56,486 55,707 (779) -1%
35 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Inspectorial Control Inspectorial Control Revenue Revenue (2,627,750) (450,436) (387,653) 62,783 -14% Revenue lower than anticipated. Inspectorial Control Revenue Total (2,627,750) (450,436) (387,653) 62,783 -14%
Inspectorial Control Expenditure Other Expenses 1,067,195 498,248 483,449 (14,799) -3% Inspectorial Control Expenditure Total 1,067,195 498,248 483,449 (14,799) -3%
Inspectorial Control Indirect Costs Allocations 2,572,797 363,861 340,518 (23,343) -6% Inspectorial Control Indirect Costs Total 2,572,797 363,861 340,518 (23,343) -6%
Inspectorial Control Total 1,012,242 411,673 436,314 24,641 6%
Car Park Control Car Park Control Revenue Revenue (2,891,579) (481,930) (577,661) (95,731) 20% $62,463 for unbudgeted income for Leederville hotel carpark (July & August) and $23,764 for carpark leasing fees revenue received earlier than expected. Car Park Control Revenue Total (2,891,579) (481,930) (577,661) (95,731) 20%
Car Park Control Expenditure Ground Maintenance 108,650 18,110 20,905 2,795 15% Other Expenses 713,948 101,959 49,965 (51,994) -51% Timing variance of $34,600 for carpark revenue reimbursement.
Car Park Control Expenditure Total 822,598 120,069 70,869 (49,200) -41%
Car Park Control Total (2,068,981) (361,861) (506,792) (144,931) 40%
36 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Kerbside Parking Control Kerbside Parking Control Revenue Revenue (2,525,598) (420,934) (428,895) (7,961) 2% Kerbside Parking Control Revenue Total (2,525,598) (420,934) (428,895) (7,961) 2%
Kerbside Parking Control Expenditure Other Expenses 550,761 102,521 165,670 63,149 62% $28,872 for equipment maintenance not required as yet and $103,475 for leasing costs relating to parking ticket machines incurred earlier than expected.
Kerbside Parking Control Expenditure Total 550,761 102,521 165,670 63,149 62%
Kerbside Parking Control Total (1,974,837) (318,413) (263,225) 55,188 -17%
Dog Pound Expenditure Dog Pound Expenditure Building Maintenance 1,300 216 0 (216) -100% Dog Pound Expenditure Total 1,300 216 0 (216) -100%
Dog Pound Expenditure Total 1,300 216 0 (216) -100%
37 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Engineering Design Services Engineering Design Services Revenue Revenue (7,500) (166) (1,645) (1,479) 891% Engineering Design Services Revenue Total (7,500) (166) (1,645) (1,479) 891%
Engineering Design Services Expenditure Employee Costs 607,858 82,118 80,401 (1,717) -2% Other Employee Costs 32,514 4,668 13,353 8,685 186% Other Expenses 264,550 42,508 (683) (43,191) -102% Timing variance of $11,250 for building condition survey and $19,750 for consultant fees. Operating Projects 280,000 0 0 0 Engineering Design Services Expenditure Total 1,184,922 129,294 93,071 (36,223) -28%
Engineering Design Services Indirect Costs Allocations 327,995 43,885 38,699 (5,186) -12% Engineering Design Services Indirect Costs Total 327,995 43,885 38,699 (5,186) -12%
Engineering Design Services Total 1,505,417 173,013 130,125 (42,888) -25%
Bike Station Expenditure Bike Station Expenditure Other Expenses 5,000 0 490 490 100% Bike Station Expenditure Total 5,000 0 490 490 100%
Bike Station Expenditure Total 5,000 0 490 490 100%
38 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Street Lighting Street Lighting Revenue Revenue (24,500) 000 Street Lighting Revenue Total (24,500) 000
Street Lighting Expenditure Other Expenses 765,000 123,332 56,039 (67,293) -55% Timing variance on electricity costs. Street Lighting Expenditure Total 765,000 123,332 56,039 (67,293) -55%
Street Lighting Total 740,500 123,332 56,039 (67,293) -55%
Bus Shelter Bus Shelter Revenue Revenue (109,000) 0 00 Bus Shelter Revenue Total (109,000) 000
Bus Shelter Expenditure Other Expenses 118,864 2,100 3,745 1,645 78% Bus Shelter Expenditure Total 118,864 2,100 3,745 1,645 78%
Bus Shelter Total 9,864 2,100 3,745 1,645 78%
39 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Parking and Street Name Signs Expenditure Parking and Street Name Signs Expenditure Other Expenses 86,000 14,334 8,676 (5,658) -39% Parking and Street Name Signs Expenditure Total 86,000 14,334 8,676 (5,658) -39%
Parking and Street Name Signs Expenditure Total 86,000 14,334 8,676 (5,658) -39%
Crossovers Crossovers Revenue Revenue 0 0 (250) (250) 100% Crossovers Revenue Total 00(250) (250) 100%
Crossovers Expenditure Other Expenses 15,000 2,500 1,707 (793) -32% Crossovers Expenditure Total 15,000 2,500 1,707 (793) -32%
Crossovers Total 15,000 2,500 1,457 (1,043) -42%
Roads Linemarking Expenditure Roads Linemarking Expenditure Other Expenses 65,000 10,834 2,945 (7,889) -73% Roads Linemarking Expenditure Total 65,000 10,834 2,945 (7,889) -73%
Roads Linemarking Expenditure Total 65,000 10,834 2,945 (7,889) -73%
40 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Tree Lighting Leederville Expenditure Tree Lighting Leederville Expenditure Other Expenses 70,000 0 33,286 33,286 100% Advance payment of Christmas tree lighting. Tree Lighting Leederville Expenditure Total 70,000 0 33,286 33,286 100%
Tree Lighting Leederville Expenditure Total 70,000 0 33,286 33,286 100%
Parklets Expenditure Parklets Expenditure Other Expenses 3,500 0 0 0 Parklets Expenditure Total 3,500 0 0 0
Parklets Expenditure Total 3,500 0 0 0
Environmental Services Environmental Services Revenue Revenue (8,000) (1,334) (7,548) (6,214) 466% Environmental Services Revenue Total (8,000) (1,334) (7,548) (6,214) 466%
Environmental Services Expenditure Employee Costs 89,389 12,077 12,780 703 6% Other Expenses 233,300 45,216 50,725 5,509 12% Environmental Services Expenditure Total 322,689 57,293 63,505 6,212 11%
Environmental Services Indirect Costs Allocations 45,558 6,170 6,097 (73) -1% Environmental Services Indirect Costs Total 45,558 6,170 6,097 (73) -1%
Environmental Services Total 360,247 62,129 62,054 (75) 0%
41 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Property Management Administration Property Management Administration Revenue Revenue (2,000) (334) (291) 43 -13% Property Management Administration Revenue Total (2,000) (334) (291) 43 -13%
Property Management Administration Expenditure Employee Costs 304,768 41,167 42,163 996 2% Other Employee Costs 4,770 796 796 0 0% Other Expenses 2,650 440 74 (366) -83% Property Management Administration Expenditure Total 312,188 42,403 43,033 630 1%
Property Management Administration Indirect Costs Allocations 216,248 30,090 20,989 (9,101) -30% Property Management Administration Indirect Costs Total 216,248 30,090 20,989 (9,101) -30%
Property Management Administration Total 526,436 72,159 63,731 (8,428) -12%
Civic Centre Building Civic Centre Building Expenditure Building Maintenance 284,400 51,110 42,947 (8,163) -16% Ground Maintenance 66,100 11,848 3,762 (8,086) -68% Other Expenses 809,485 18,124 16,534 (1,590) -9% Civic Centre Building Expenditure Total 1,159,985 81,082 63,243 (17,839) -22%
Civic Centre Building Indirect Costs Allocations (1,159,985) (81,082) (63,243) 17,839 -22% Civic Centre Building Indirect Costs Total (1,159,985) (81,082) (63,243) 17,839 -22%
Civic Centre Building Total 00(0) 0
42 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Child Care Centres and Play Groups Child Care Centres and Play Groups Revenue Revenue (11,686) (1,253) (1,058) 195 -16% Child Care Centres and Play Groups Revenue Total (11,686) (1,253) (1,058) 195 -16%
Child Care Centres and Play Groups Expenditure Building Maintenance 5,400 716 870 154 22% Ground Maintenance 500 84 146 62 74% Other Expenses 46,684 686 261 (425) -62% Child Care Centres and Play Groups Expenditure Total 52,584 1,486 1,278 (208) -14%
Child Care Centres and Play Groups Indirect Costs Allocations 2,171 362 338 (24) -7% Child Care Centres and Play Groups Indirect Costs Total 2,171 362 338 (24) -7%
Child Care Centres and Play Groups Total 43,069 595 557 (38) -6%
Pre Schools and Kindergartens Pre Schools and Kindergartens Revenue Revenue (47,433) (9,262) (21,676) (12,414) 134% Revenue higher than anticipated. Pre Schools and Kindergartens Revenue Total (47,433) (9,262) (21,676) (12,414) 134% Pre Schools and Kindergartens Expenditure Building Maintenance 2,775 564 188 (376) -67% Ground Maintenance 4,000 0 232 232 100% Other Expenses 47,805 700 468 (232) -33% Pre Schools and Kindergartens Expenditure Total 54,580 1,264 888 (376) -30%
Pre Schools and Kindergartens Indirect Costs Allocations 1,591 266 242 (24) -9% Pre Schools and Kindergartens Indirect Costs Total 1,591 266 242 (24) -9%
Pre Schools and Kindergartens Total 8,738 (7,732) (20,546) (12,814) 166%
43 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Community and Welfare Centres Community and Welfare Centres Revenue Revenue (64,784) (10,730) (6,674) 4,056 -38% Community and Welfare Centres Revenue Total (64,784) (10,730) (6,674) 4,056 -38%
Community and Welfare Centres Expenditure Building Maintenance 26,450 4,995 564 (4,431) -89% Ground Maintenance 3,150 526 101 (425) -81% Other Expenses 224,628 1,450 1,226 (224) -15% Community and Welfare Centres Expenditure Total 254,228 6,971 1,891 (5,080) -73%
Community and Welfare Centres Indirect Costs Allocations 7,145 1,190 1,066 (124) -10% Community and Welfare Centres Indirect Costs Total 7,145 1,190 1,066 (124) -10%
Community and Welfare Centres Total 196,589 (2,569) (3,717) (1,148) 45%
Department of Sports and Recreation Building Dept of Sports and Recreation Building Revenue Revenue (770,115) (125,768) (124,362) 1,406 -1% Dept of Sports and Recreation Building Revenue Total (770,115) (125,768) (124,362) 1,406 -1%
Dept of Sports and Recreation Building Expenditure Building Maintenance 98,000 18,750 8,160 (10,590) -56% Major maintenance not required as yet. Ground Maintenance 9,800 1,636 166 (1,470) -90% Other Expenses 488,067 76,362 45,196 (31,166) -41% Timing variance of works. Dept of Sports and Recreation Building Expenditure Total 595,867 96,748 53,522 (43,226) -45%
Dept of Sports and Recreation Building Indirect Costs Allocations 12,469 2,078 1,774 (304) -15% Dept of Sports and Recreation Building Indirect Costs Total 12,469 2,078 1,774 (304) -15%
Department of Sports and Recreation Building Total (161,779) (26,942) (69,066) (42,124) 156%
44 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% nib Stadium nib Stadium Revenue Revenue (27,765) (27,765) (27,847) (82) 0% nib Stadium Revenue Total (27,765) (27,765) (27,847) (82) 0%
nib Stadium Expenditure Other Expenses 17,835 0 0 0 nib Stadium Expenditure Total 17,835 0 0 0 nib Stadium Total (9,930) (27,765) (27,847) (82) 0%
Leederville Oval Leederville Oval Revenue Revenue (242,274) (38,282) (29,741) 8,541 -22% Leederville Oval Revenue Total (242,274) (38,282) (29,741) 8,541 -22%
Leederville Oval Expenditure Building Maintenance 33,600 8,000 350 (7,650) -96% Ground Maintenance 100,000 16,666 5,029 (11,637) -70% Major maintenance not required as yet. Other Expenses 461,699 14,406 25,134 10,728 74% Timing variance of works. Leederville Oval Expenditure Total 595,299 39,072 30,513 (8,559) -22%
Leederville Oval Indirect Costs Allocations 11,872 1,978 1,852 (126) -6% Leederville Oval Indirect Costs Total 11,872 1,978 1,852 (126) -6%
Leederville Oval Total 364,897 2,768 2,623 (145) -5%
45 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Loftus Centre Loftus Centre Revenue Revenue (660,984) (106,717) (103,444) 3,273 -3% Loftus Centre Revenue Total (660,984) (106,717) (103,444) 3,273 -3% Loftus Centre Expenditure Building Maintenance 87,100 11,399 14,947 3,548 31% Ground Maintenance 35,850 5,974 1,186 (4,788) -80% Other Expenses 844,268 12,675 28,015 15,340 121% Timing variance, however breakdown is individually immaterial.
Operating Projects 0000 Loftus Centre Expenditure Total 967,218 30,048 44,148 14,100 47%
Loftus Centre Indirect Costs Allocations 21,685 3,616 3,384 (232) -6% Loftus Centre Indirect Costs Total 21,685 3,616 3,384 (232) -6%
Loftus Centre Total 327,919 (73,053) (55,912) 17,141 -23%
Public Halls Public Halls Revenue Revenue (164,319) (28,543) (14,235) 14,308 -50% Revenue lower than anticipated. Public Halls Revenue Total (164,319) (28,543) (14,235) 14,308 -50%
Public Halls Expenditure Building Maintenance 130,500 20,296 5,433 (14,863) -73% Major maintenance not required as yet. Ground Maintenance 2,000 0 0 0 Other Expenses 217,909 5,775 2,990 (2,785) -48% Public Halls Expenditure Total 350,409 26,071 8,424 (17,647) -68% Public Halls Indirect Costs Allocations 5,742 958 892 (66) -7% Public Halls Indirect Costs Total 5,742 958 892 (66) -7%
Public Halls Total 191,832 (1,514) (4,919) (3,405) 225%
46 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Reserves Pavilions and Facilities Reserves Pavilions and Facilities Revenue Revenue (77,631) (9,506) (13,991) (4,485) 47% Reserves Pavilions and Facilities Revenue Total (77,631) (9,506) (13,991) (4,485) 47%
Reserves Pavilions and Facilities Expenditure Building Maintenance 314,605 53,066 29,737 (23,329) -44% Major maintenance not required as yet. Ground Maintenance 5,500 125 0 (125) -100% Other Expenses 303,816 11,694 6,313 (5,381) -46% Operating Projects 60,000 0 649 649 100% Reserves Pavilions and Facilities Expenditure Total 683,921 64,885 36,699 (28,186) -43%
Reserves Pavilions and Facilities Indirect Costs Allocations 7,392 1,234 990 (244) -20% Reserves Pavilions and Facilities Indirect Costs Total 7,392 1,234 990 (244) -20%
Reserves Pavilions and Facilities Total 613,682 56,613 23,698 (32,915) -58%
47 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Sporting Clubs Buildings Sporting Clubs Buildings Revenue Sporting Clubs Buildings Revenue Total (132,988) (15,988) (12,244) 3,744 -23%
Sporting Clubs Buildings Expenditure Building Maintenance 48,000 5,087 4,230 (857) -17% Ground Maintenance 2,000 500 0 (500) -100% Other Expenses 718,704 13,186 9,069 (4,117) -31% Operating Projects 0000 Sporting Clubs Buildings Expenditure Total 768,704 18,773 13,299 (5,474) -29%
Sporting Clubs Buildings Indirect Costs Allocations 27,935 4,654 4,338 (316) -7% Sporting Clubs Buildings Indirect Costs Total 27,935 4,654 4,338 (316) -7%
Sporting Clubs Buildings Total 663,651 7,439 5,393 (2,046) -28%
48 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Parks and Reserves Administration Parks and Reserves Administration Revenue Revenue (3,200) (534) (399) 135 -25% Parks and Reserves Administration Revenue Total (3,200) (534) (399) 135 -25%
Parks and Reserves Administration Expenditure Employee Costs 976,551 132,114 156,770 24,656 19% Timing variance on employee wages. Other Employee Costs 24,823 4,138 12,188 8,050 195% Other Expenses 122,647 16,914 4,774 (12,140) -72% Positive variance, however breakdown is individually immaterial. Parks and Reserves Administration Expenditure Total 1,124,021 153,166 173,732 20,566 13%
Parks and Reserves Administration Indirect Costs Allocations 1,377,416 187,330 197,082 9,752 5% On Costs Recovery (1,420,564) (236,760) (190,077) 46,683 -20% Parks and Reserves Administration Indirect Costs Total (43,148) (49,430) 7,004 56,434 -114%
Parks and Reserves Administration Total 1,077,673 103,202 180,337 77,135 75%
Parks and Reserves Parks and Reserves Revenue Revenue (50,950) (650) (254) 396 -61% Parks and Reserves Revenue Total (50,950) (650) (254) 396 -61%
Parks and Reserves Expenditure Ground Maintenance 2,255,450 359,374 342,221 (17,153) -5% Other Expenses 694,577 9,922 2,235 (7,687) -77% Parks and Reserves Expenditure Total 2,950,027 369,296 344,456 (24,840) -7%
Parks and Reserves Indirect Costs Allocations 324 54 50 (4) -7% Parks and Reserves Indirect Costs Total 324 54 50 (4) -7%
Parks and Reserves Total 2,899,401 368,700 344,252 (24,448) -7%
49 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Sporting Grounds Sporting Grounds Revenue Revenue (57,000) (8,227) 6,537 14,764 -179% Reversal of accrued revenue ($11,096) relating to 2018/19. Sporting Grounds Revenue Total (57,000) (8,227) 6,537 14,764 -179%
Sporting Grounds Expenditure Ground Maintenance 1,221,700 179,048 161,775 (17,273) -10% Other Expenses 564,286 348 29 (319) -92% Sporting Grounds Expenditure Total 1,785,986 179,396 161,804 (17,592) -10%
Sporting Grounds Total 1,728,986 171,169 168,341 (2,828) -2%
Road Reserves Expenditure Road Reserves Expenditure Ground Maintenance 412,900 68,116 34,421 (33,695) -49% Major maintenance not required as yet. Other Expenses 15,290 2,550 962 (1,588) -62% Road Reserves Expenditure Total 428,190 70,666 35,383 (35,283) -50%
Road Reserves Expenditure Total 428,190 70,666 35,383 (35,283) -50%
50 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Parks Other Parks Other Revenue Revenue (2,000) 0 (364) (364) 100% Parks Other Revenue Total (2,000) 0 (364) (364) 100%
Parks Other Expenditure Other Expenses 1,673,600 360,734 297,604 (63,130) -18% Major maintenance not required as yet. Money/Monger Street Trees Surgery 20,000 20,000 0 (20,000) -100% Timing variance on tree pruning works. Parks Other Expenditure Total 1,693,600 380,734 297,604 (83,130) -22%
Parks Other Total 1,691,600 380,734 297,241 (83,493) -22%
Processable Waste Collection Processable Waste Collection Revenue Revenue (332,944) (337,194) (336,304) 890 0% Processable Waste Collection Revenue Total (332,944) (337,194) (336,304) 890 0%
Processable Waste Collection Expenditure Employee Costs 1,022,099 138,172 118,842 (19,330) -14% Salary costs have been allocated to the leave provision account as staff member was on leave. Other Employee Costs 43,339 7,222 4,712 (2,510) -35% Other Expenses 4,282,239 706,671 461,345 (245,326) -35% Timing variance for waste tipping costs. Operating Projects 80,000 0 3,568 3,568 100% Processable Waste Collection Expenditure Total 5,427,677 852,065 588,467 (263,598) -31%
Processable Waste Collection Indirect Costs Allocations 1,009,535 136,832 130,566 (6,266) -5% On Costs Recovery (880,657) (146,776) (116,125) 30,651 -21% Processable Waste Collection Indirect Costs Total 128,878 (9,944) 14,441 24,385 -245%
Processable Waste Collection Total 5,223,611 504,927 266,604 (238,323) -47%
51 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Other Waste Services Other Waste Services Revenue Revenue (5,750) (958) (1,742) (784) 82% Other Waste Services Revenue Total (5,750) (958) (1,742) (784) 82%
Other Waste Services Expenditure Other Expenses 617,159 94,234 11,878 (82,356) -87% Timing variance for bulk verge collection. Other Waste Services Expenditure Total 617,159 94,234 11,878 (82,356) -87%
Other Waste Services Total 611,409 93,276 10,136 (83,140) -89%
Recycling Expenditure Recycling Expenditure 771,417 0 486 486 100%
Recycling Expenditure Total 771,417 0 486 486 100%
Public Works Overhead Public Works Overhead Revenue Revenue (56,200) (9,366) (9,791) (425) 5% Public Works Overhead Revenue Total (56,200) (9,366) (9,791) (425) 5% Public Works Overhead Expenditure Employee Costs 430,007 58,174 58,263 89 0% Other Employee Costs 45,559 7,594 15,262 7,668 101% Other Expenses 68,000 11,334 7,399 (3,935) -35% Public Works Overhead Expenditure Total 543,566 77,102 80,923 3,821 5%
Public Works Overhead Indirect Costs Allocations 625,073 85,330 80,536 (4,794) -6% On Costs Recovery (289,370) 0 (83,419) (83,419) 100% Public Works Overhead Indirect Costs Total 335,703 85,330 (2,882) (88,212) -103%
Public Works Overhead Total 823,069 153,066 68,250 (84,816) -55%
52 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Plant Operating Plant Operating Expenditure Other Expenses 1,481,092 128,582 123,899 (4,683) -4% Plant Operating Expenditure Total 1,481,092 128,582 123,899 (4,683) -4%
Plant Operating Indirect Costs Allocations (1,253,542) (210,424) (175,468) 34,956 -17% Plant Operating Indirect Costs Total (1,253,542) (210,424) (175,468) 34,956 -17%
Plant Operating Total 227,550 (81,842) (51,569) 30,273 -37%
Recoverable Works Recoverable Works Revenue Revenue (50,000) 0 (3,995) (3,995) 100% Recoverable Works Revenue Total (50,000) 0 (3,995) (3,995) 100%
Recoverable Works Expenditure Other Expenses 50,000 0 15,839 15,839 100% Timing variance of recoverable works expenditure. Recoverable Works Expenditure Total 50,000 0 15,839 15,839 100%
Recoverable Works Total 0 0 11,843 11,843 100%
Drainage Expenditure Drainage Expenditure Other Expenses 370,435 21,752 13,017 (8,735) -40% Drainage Expenditure Total 370,435 21,752 13,017 (8,735) -40%
Drainage Expenditure Total 370,435 21,752 13,017 (8,735) -40%
53 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Footpaths/Cycleways Expenditure Footpaths/Cycleways Expenditure Other Expenses 988,195 55,808 52,477 (3,331) -6% Footpaths/Cycleways Expenditure Total 988,195 55,808 52,477 (3,331) -6%
Footpaths/Cycleways Expenditure Total 988,195 55,808 52,477 (3,331) -6%
Rights of Way Expenditure Rights of Way Expenditure Other Expenses 286,532 12,928 9,710 (3,218) -25% Rights of Way Expenditure Total 286,532 12,928 9,710 (3,218) -25%
Rights of Way Expenditure Total 286,532 12,928 9,710 (3,218) -25%
Roads Expenditure Roads Expenditure Other Expenses 3,041,958 21,770 25,690 3,920 18% Roads Expenditure Total 3,041,958 21,770 25,690 3,920 18%
Roads Expenditure Total 3,041,958 21,770 25,690 3,920 18%
Street Cleaning Expenditure Street Cleaning Expenditure Other Expenses 1,307,070 211,573 169,626 (41,947) -20% Timing variance of works. Street Cleaning Expenditure Total 1,307,070 211,573 169,626 (41,947) -20%
Street Cleaning Expenditure Total 1,307,070 211,573 169,626 (41,947) -20%
54 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Traffic Control for Roadworks Expenditure Traffic Control for Roadworks Expenditure Other Expenses 166,000 27,666 10,619 (17,047) -62% Traffic Control for Roadworks Expenditure Total 166,000 27,666 10,619 (17,047) -62%
Traffic Control for Roadworks Expenditure Total 166,000 27,666 10,619 (17,047) -62%
Roadwork Signs and Barricades Expenditure Roadwork Signs and Barricades Expenditure Other Expenses 5,000 834 0 (834) -100% Roadwork Signs and Barricades Expenditure Total 5,000 834 0 (834) -100%
Roadwork Signs and Barricades Expenditure Total 5,000 834 0 (834) -100%
Sump Expenditure Sump Expenditure Other Expenses 0033100% Sump Expenditure Total 0033100%
Sump Expenditure Total 0033100%
55 CITY OF VINCENT NOTE 4 - SUMMARY OF INCOME AND EXPENDITURE BY SERVICE AREAS AS AT 31 AUGUST 2019
Adopted Budget YTD Budget YTD Actual YTD Variance Variance Variance Commentary 2019/20 31/08/2019 31/08/2019 $$$ $% Works Depot Revenue Works Depot Revenue Revenue 0 0 (145) (145) 100% Works Depot Revenue Total 00(145) (145) 100%
Works Depot Revenue Total 00(145) (145) 100%
Works Depot Works Depot Expenditure Employee Costs 185,958 25,120 33,086 7,966 32% Other Employee Costs 3,300 550 240 (310) -56% Other Expenses 10,250 1,706 400 (1,306) -77% Works Depot Expenditure Total 199,508 27,376 33,726 6,350 23% Works Depot Indirect Costs Allocations (199,508) (27,376) (33,580) (6,204) 23% Works Depot Indirect Costs Total (199,508) (27,376) (33,580) (6,204) 23%
Works Depot Total 0 0 145 145 100%
Depot Building Depot Occupancy Costs Building Maintenance 130,000 12,834 8,118 (4,716) -37% Ground Maintenance 0 0 00 Other Expenses 238,284 6,000 31,191 25,191 420% Depot Occupancy Costs Total 368,284 18,834 39,309 20,475 109%
Depot Indirect Costs Allocations (368,284) (18,834) (39,346) (20,512) 109% Depot Indirect Costs Total (368,284) (18,834) (39,346) (20,512) 109%
Depot Building Total 00(37) (37) 100%
Net Operating 4,114,905 (31,524,976) (32,853,297) (1,328,321) 4%
56 CITY OF VINCENT NOTE 5 - CAPITAL WORKS SCHEDULE 2019/20 AS AT 31 AUGUST 2019
Adopted Budget YTD YTD YTD Variance Budget Actual Variance Variance Commentary 2019/20 2019/20 2019/20
LAND & BUILDING ASSETS
ADMIN CENTRE Solar Photovoltaic Panel System Installation - Administration and Civic Centre 179,201 70,000 1,308 (68,692) -98% Awaiting power switch board approval from Western Power. Administration & Civic Centre Upgrade/Renewals - Workforce Accommodation Upgrade 225,000 25,000 41,478 16,478 66%
BEATTY PARK LEISURE CENTRE 370,000 - 2,936 2,936 100% Beatty Park Leisure Centre - Risk Renewals Tender documentation being prepared for advertising in October 2019. Solar Photovoltaic Panel System Installation - Beatty Park 138,932 - 66,617 66,617 100% Budget phasing variance. Project completed ahead of schedule. Awaiting invoice from suppliers. Beatty Park - Ceiling renewal passive pool slides 60,000 - - 0 0% Beatty Park - Landscape renewal passive pool 30,000 - - 0 0% Beatty Park - Roof sheet and screw renewal 100,000 - - 0 0% 250,000 10,000 - (10,000) -100% Pending final outcome of BPLC 2062 steering committee in November Beatty Park - Ground floor switchboards and cabling 2019. Beatty Park - Replacement of gym carpet 70,000 - - 0 0% Beatty Park - Replacement of studio 2 carpet 30,000 - - 0 0%
LIBRARY Library - Reception Desk Fit-Out Renewal 35,000 - - 0 0% Co-location of reception to library 225,000 30,000 - (30,000) -100% Works in progress.
DEPARTMENT OF SPORTS AND RECREATION Carpet Replacement - DSR 120,000 - - 0 0%
MISCELLANEOUS Mt Hawthorn main hall Renewal/Upgrade - - 168 168 100% Mt Hawthorn main hall Renewal/Upgrade 175,000 - - 0 0% Mt Hawthorn - Additional Flooring 20,000 - - 0 0% Loftus Recreation Centre - Change room upgrade 184,000 - - 0 0% Charles Veryard - Change Room Renewal/Upgrade 50,000 - - 0 0% Leederville Oval Stadium - Electrical renewal - 3 boards 130,000 10,000 - (10,000) -100% Project is in planning stage and an engineer has been appointed. Loftus Community Centre - Ceiling Fabric and Lighting Renewal 120,000 - - 0 0% Air Conditioning & HVAC Renewal - Depot 75,000 - - 0 0% Air Conditioning & HVAC Renewal - Belgravia Leisure 96,000 5,000 - (5,000) -100% Project in planning stage. Air Conditioning & HVAC Renewal - Menzies Pavilion 10,000 - - 0 0% Air Conditioning & HVAC Renewal - Mt Hawthorn main hall 49,000 - 3,978 3,978 100% Project started and will be completed in December 2019. North Perth bowling club-removal of ACM and reinstatement of soffit 60,000 - - 0 0% Belgravia Leisure - Non-fixed assets renewal 50,000 - - 0 0% Public Toilet - Hyde park east - renewal 65,000 - - 0 0% Roof Renewal - Menzies Pavilion 51,000 - - 0 0% Roof Renewal - Depot 51,000 - - 0 0%
FOR LAND & BUILDING ASSETS 3,019,133 150,000 116,485 (33,515) -22%
57 CITY OF VINCENT NOTE 5 - CAPITAL WORKS SCHEDULE 2019/20 AS AT 31 AUGUST 2019
Adopted Budget YTD YTD YTD Variance Budget Actual Variance Variance Commentary 2019/20 2019/20 2019/20
INFRASTRUCTURE ASSETS
TRAFFIC MANAGEMENT Improved pedestrian crossings at signalised intersections 180,000 - 3,300 3,300 100% Awaiting approval from Main Roads. 40kph area wide speed zone trial 35,000 - (73,574) (73,574) 100% Reversal of accrual relating to 2018-19 invoice for Main Roads. This amount will be offset once the invoice has been received from Main Roads. Intersection Modifications Scarborough Beach Road, Green, Main and Brady Streets 30,000 - - 0 0%
Minor Traffic Management Improvement Program 85,000 - 9,847 9,847 100% Budget phasing variance, project started earlier than anticipated. Alma/Claverton Local Area Traffic Management 50,000 - - 0 0% Britannia Rd Traffic Calming - Seabrook St to Federation St 62,000 - - 0 0% Clieveden and Hunter St Intersection 30,000 15,000 - (15,000) -100% Project to be completed by December 2019. Harold and Lord St Intersection 25,000 - - 0 0%
LOCAL ROADS PROGRAM Norfolk St - North Perth/Mt Lawley - Burt to Monmouth St 119,000 50,000 3,705 (46,295) -93% Work in progress, to be completed by end of October 2019. Blake St - North Perth - Knutsford St to Norham St 47,000 22,000 27,820 5,820 26% Work in progress, to be completed by end of October 2019. East St - Mt Hawthorn - Berryman St to Ashby St 98,000 - 32,401 32,401 100% Work in progress, to be completed by end of October 2019. East St - Mt Hawthorn - Ashby St to Anzac Rd 119,000 - 43,353 43,353 100% Work in progress, to be completed by end of October 2019. Larne St - Mt Hawthorn - The Boulevard to Matlock St 41,000 - 26,195 26,195 100% Works completed earlier than anticipated. Wylie Pl - Leederville - Oxford to Cul-de-Sac 38,000 - 41,664 41,664 100% Works completed earlier than anticipated. Egina St - Mt Hawthorn - Anzac Rd to Britannia Rd 61,000 - 24,099 24,099 100% Works completed earlier than anticipated. Buxton - Mt Hawthorn - Anzac Rd to Britannia Rd 57,000 - 27,729 27,729 100% Works completed earlier than anticipated.
BLACK SPOT PROGRAM Intersection Lincoln and Wright Streets Roundabout 132,000 - 4,556 4,556 100% Works commenced ahead of schedule. Vincent - Fitzgerald St to Chelmsford Rd 75,000 - 2,200 2,200 100% Works commenced ahead of schedule. Vincent - Beaufort St to Grosvenor Rd 12,000 - - 0 0%
STREETSCAPE IMPROVEMENTS Greening (Streetscapes) 189,669 - 18,483 18,483 100% Works commenced ahead of schedule. Oxford/Newcastle St Shared Space - - (380) (380) 100% Planned Fitzgerald Street Upgrades 9,000 - - 0 0% Streetscape Improvements/Place Making - Miscellaneous Renewals 6,500 - - 0 0% Minor streetscape improvements 30,000 - - 0 0% Barlee St shared space, project initiation, design and construction (staged over 2 yrs) 20,000 - - 0 0%
58 CITY OF VINCENT NOTE 5 - CAPITAL WORKS SCHEDULE 2019/20 AS AT 31 AUGUST 2019
Adopted Budget YTD YTD YTD Variance Budget Actual Variance Variance Commentary 2019/20 2019/20 2019/20
ROADWORKS - REHABILITATION (MRRG PROGRAM) William St 2 Way Project 360,000 30,000 - (30,000) -100% Project has commenced in September 2019. Newcastle Street, Loftus Street to Charles Street 50,000 - - 0 0% Bulwer St - Beaufort St to Williams St 194,400 75,000 - (75,000) -100% Project at planning stage and to be completed by December 2019. Newcastle St EB - Fitzgerald St to Money St 192,100 - 1,995 1,995 100% Project to be completed by December 2019. Vincent St - Loftus St to Morriston St 76,700 - 1,995 1,995 100% Project to be completed by December 2019. Loftus St - Bourke St to Scarborough Beach Rd 619,300 - - 0 0%
RIGHTS OF WAY Annual review based upon the most recent condition assessment survey 75,000 - - 0 0%
ROADS TO RECOVERY R2R - Ellesmere St - Mt Hawthorn - Scar Bch to matlock St 186,992 - 59,520 59,520 100% Works commenced ahead of schedule.
SLAB FOOTPATH PROGRAMME Golding St - Newcastle St to Old Aberdeen Place 13,000 - - 0 0% Florence/Carr bike network plan construction 450,000 - - 0 0% Footpath upgrade and construction 16,500 - - 0 0% Footpath - Ellesmere St shared path-stage 4 55,000 - - 0 0% Tactile Indicators Installation Program 20,000 - - 0 0% Charles Street - Footpath Upgrade & Cons 55,000 - - 0 0% Oxford St - Footpath Upgrade and Const 7,500 - - 0 0% Clieveden St - Footpath Upgrade and Cons 10,000 - - 0 0% Stirling St - Footpath Upgrade and Const 4,500 - - 0 0% Vincent St - Footpath Upgrade and Const 56,000 - - 0 0% Mount Hawthorn Main Hall - Footpath Upgr 5,500 5,500 6,433 933 17% Project complete. Angove St - Footpath Upgrade and Const 25,000 - - 0 0%
BICYCLE NETWORK Bike Network Implementation (Loftus Street - Vincent to Richmond St) 368,000 20,000 21,461 1,461 7% Project complete.
Bike Parking - - 3,006 3,006 100% Budget will be adjusted as part of the carry forward budget review.
DRAINAGE Beatty Park Reserve - Drainage Improvements 30,000 - - 0 0% Minor drainage improvement program 50,000 - - 0 0% Gully Soak-well program 80,000 20,000 37,912 17,912 90% Works in progress.
59 CITY OF VINCENT NOTE 5 - CAPITAL WORKS SCHEDULE 2019/20 AS AT 31 AUGUST 2019
Adopted Budget YTD YTD YTD Variance Budget Actual Variance Variance Commentary 2019/20 2019/20 2019/20
CAR PARK DEVELOPMENT The Avenue carpark, stage 1 upgrade lights to LED 30,000 - - 0 0% Frame court carpark, stage 1 upgrade lights to LED 30,000 - - 0 0% Brisbane St carpark WSUD Project 180,000 - - 0 0%
PARKS AND RESERVES Public Open Space Strategy Implementation 540,000 - 29,363 29,363 100% Works commenced ahead of schedule. Banks Reserve Master Plan Implementation - Stage 1 687,000 230,000 37,531 (192,469) -84% Works in progress, to be completed by June 2020. Central Control Irrigation System 60,000 60,000 45,076 (14,924) -25% Works in progress. Netball Installation Public Open Space 12,000 - - 0 0% Greening Plan - Brisbane St carpark redevelopment (stage 2) 200,000 16,000 22,143 6,143 38% Works in progress. Greening Plan - Redfern St 25,000 4,000 - (4,000) -100% Works completed. Awaiting invoices. Greening Plan - Clieveden St 25,000 4,000 1,271 (2,729) -68% Works completed. Awaiting invoices. Greening Plan - Sydney St 25,000 2,000 - (2,000) -100% Works completed. Awaiting invoices. Greening Plan - Berryman St 25,000 2,000 - (2,000) -100% Works completed. Awaiting invoices. Synthetic cricket wicket surfaces replacement - Various Locations 25,000 - - 0 0% Brenthan st reserve - installation of pathways (greenway link) 8 0,000 - - 0 0% Blackford st reserve - replace playground rubber soft fall 25,00 0 - - 0 0% Les Lilleyman Reserve - Fencing 25,000 - - 0 0% Lynton Street Park Upgrade 25,000 - - 0 0% Leederville Oval - Various assets renewal work 245,000 - - 0 0% Eco Zoning - Brentham St reserve 30,000 - - 0 0%
PARKS FURNITURE Gladstone St reserve - replace electric BBQ 15,000 - - 0 0% Fencing - Beatty park reserve - replacement bollard fencing 25,000 - - 0 0% Fencing - Keith frame reserve - replacement bollard fencing 15,000 - - 0 0% Fencing - Leake/Alma reserve - replacement pine-log fencing 15,000 - - 0 0% Fencing - Birdwood square - replacement chain wire fencing 70,00 0 - - 0 0% Hyde park - replacement of existing high pressure sodium park lights with LED (stage 2 of 2) 50,000 15,000 12,720 (2,280) -15% Project complete.
60 CITY OF VINCENT NOTE 5 - CAPITAL WORKS SCHEDULE 2019/20 AS AT 31 AUGUST 2019
Adopted Budget YTD YTD YTD Variance Budget Actual Variance Variance Commentary 2019/20 2019/20 2019/20
PLAYGROUND EQUIPMENT Playground Equipment - Forrest park - replace exercise equipment6 0,000 - - 0 0%
RETICULATION Reticulation - Aukland/Hobart st reserve - upgrade irrigation system 50,000 - - 0 0% Reticulation - Robertson park reserve - replace irrigation cubicle 15,000 - - 0 0% Reticulation - Brisbane/Wase st reserve - replace irrigation cubicle 15,000 - - 0 0%
STREET FURNITURE Bike parking 20,000 - - 0 0% Bus Shelter Replacement 40,000 5,000 - (5,000) -100% Project in planning stage. Upgrade lighting at Oxford st/Anzac Rd roundabout 12,000 - - 0 0% Street Lighting - Kadina, Albert St and Tay Place, North Perth 5 0,000 - 6,830 6,830 100%
MISCELLANEOUS Expenditure relates to 2018/19. Will be adjusted as part of the carry Install Recycling Bins in Public Areas - - 2,389 2,389 100% forward budget review.
FOR INFRASTRUCTURE ASSETS 7,297,661 575,500 481,042 (94,458) -16%
PLANT & EQUIPMENT ASSETS
LIGHT FLEET VEHICLE REPLACEMENT PROGRAMME Light Fleet - Annual Changeover 715,500 286,000 202,638 (83,362) -29% Fleet replacement programme progressing as planned.
MAJOR PLANT REPLACEMENT PROGRAMME Single Axle Truck (Flocon) 215,000 - 168 168 100% Single Axle Truck (Parks Mowing Operations) 129,000 - - 0 0% Replace Existing Rear Loader (Rubbish Truck) 392,368 - 168 168 100% Replace Existing Side Loader (Rubbish Truck) 420,668 - - 0 0% Ride on Mower 35,000 - - 0 0% Single Axle Tipper Truck 170,000 - - 0 0% Gang Mower 55,000 - - 0 0% Road Sweeper 380,000 - - 0 0% Rubbish Compactor 10T Lge Rear Loader 470,000 - - 0 0% Single Axle Truck 80,000 - - 0 0%
61 CITY OF VINCENT NOTE 5 - CAPITAL WORKS SCHEDULE 2019/20 AS AT 31 AUGUST 2019
Adopted Budget YTD YTD YTD Variance Budget Actual Variance Variance Commentary 2019/20 2019/20 2019/20
MISCELLANEOUS Water and Energy Efficiency Initiatives 100,000 25,000 8,633 (16,367) -65% Works in progress. Laneway Lighting Program (Right of Way) 84,990 40,000 18,804 (21,196) -53% Works completed, awaiting final invoice. Beaufort Street CCTV Network Upgrade 305,510 - 168 168 100% Laneway Lighting Between Fairfield st & Oxford st, leederville. Laneway 13,750 - - 0 0% Laneway Lighting Between Pennant st and Coronation st North Perth 13,750 - - 0 0% Laneway 3 13,750 - - 0 0% Laneway 4 13,750 - - 0 0%
TOTAL EXPENDITURE FOR PLANT & EQUIPMENT ASSETS 3,608,036 351,000 230,579 (120,421) -34%
FURNITURE & EQUIPMENT ASSETS
ADMINISTRATION & CIVIC CENTRE
INFORMATION TECHNOLOGY Cost incurred for clean up of NAR records. Budget will be adjusted as part Replacement of CARs system - - 9,698 9,698 100% of carry forward budget review. Upgrade of IT Firewall 39,000 - - 0 0% Upgrade IT Network Remote Access Facility 20,000 - - 0 0% Online Lodgement of Applications 27,547 - - 0 0% Backup Server 35,000 - - 0 0% Renew Switches 35,000 - - 0 0% Wi-Fi Installation 35,000 - - 0 0% ICT Strategy Implementation 300,000 - - 0 0%
MARKETING & COMMUNICATIONS Mount Lawley/ Highgate Town Centre Streetscape Upgrades 75,000 - - 0 0% Public Art Project 200,000 - - 0 0%
MISCELLANEOUS Purchase of portable water fountain/refill station 7,000 - - 0 0% Install colour change LED up-lights for Albert square Ficus tree1 2,000 - - 0 0% Install additional Christmas tree lights in large spotted gum inter. Carr place and Newcastle st 10,000 - 4,307 4,307 100% Works in progress. Installation of public recycling stations 5,000 - - 0 0% Miscellaneous Assets Renewal 50,000 15,000 14,118 (882) -6% Works in progress.
TOTAL EXPENDITURE FOR FURNITURE & EQUIPMENT ASSETS 850,547 15,000 28,122 13,122 87%
TOTAL CAPITAL EXPENDITURE 14,775,377 1,091,500 856,229 (235,271) -22%
62 CITY OF VINCENT NOTE 6 - CASH BACKED RESERVES AS AT 31 AUGUST 2019
Reserve Particulars Budget Actual Budget YTD Actual Budget YTD Actual Budget YTD Actual Budget Actual Opening Opening Transfers Transfers Interest Interest Transfers Transfers Closing Closing Balance Balance to Reserve to Reserve Earned Earned from Reserve from Reserve Balance Balance 01/07/2019 01/07/2019 30/06/2020 31/08/2019 30/06/2020 31/08/2019 30/06/2020 31/08/2019 30/06/2020 31/08/2019 $ $ $ $ $ $ $ $ $ $ Asset Sustainability Reserve 4,198,844 4,181,401 (0) 0 106,956 32,273 (440,000) (4,087) 3,865,800 4,209,587 Beatty Park Leisure Centre Reserve 99,278 99,246 0 0 2,681 767 0 0 101,959 100,013 Cash in Lieu Parking Reserve 1,846,678 1,855,373 50,000 6,135 45,878 14,345 (320,000) 0 1,622,556 1,875,853 Hyde Park Lake Reserve 156,142 156,166 0 0 4,216 1,207 0 0 160,358 157,373 Land and Building Acquisition Reserve 291,632 291,677 (0) 0 7,874 2,253 0 0 299,506 293,930 Leederville Oval Reserve 163,981 164,016 (0) 0 2,672 1,267 (130,000) 0 36,653 165,283 Loftus Community Centre Reserve 31,475 31,481 0 1,558 850 252 0 0 32,325 33,291 Loftus Recreation Centre Reserve 117,941 118,291 (0) 9, 686 3,184 942 0 0 121,125 128,919 Office Building Reserve - 246 Vincent Street 445,105 425,187 0 0 9,318 3,284 (120,000) 0 334,423 428,471 Parking Facility Reserve 103,535 103,550 (0) 0 2,795 800 0 0 106,330 104,350 Percentage For Public Art Reserve 200,000 200,000 260,200 260,240 5,400 3,046 (200,000) 0 265,600 463,286 Plant and Equipment Reserve 188,701 188,734 0 0 3,565 1,458 (170,000) 0 22,266 190,192 State Gymnastics Centre Reserve 102,652 102,201 0 1,815 2,772 795 0 0 105,424 104,811 Strategic Waste Management Reserve 21,962 21,965 500,000 0 10,718 170 0 0 532,680 22,135 Tamala Park Land Sales Reserve 4,258,875 4,259,422 (0) 0 58,054 32,899 (4,217,436) 0 99,493 4,292,321 Underground Power Reserve 205,930 205,961 (0) 0 5,560 1,590 0 0 211,490 207,551 Waste Management Plant and Equipment Reserve 215,632 215,665 (0) 0 5,822 1,666 0 0 221,454 217,331
12,648,362 12,620,336 810,200 279,434 278,315 99,014 (5,597,436) (4,087) 8,139,441 12,994,697
63 CITY OF VINCENT NOTE 7 - RATING INFORMATION AS AT 31 AUGUST 2019
Percentages of Outstanding Collectable Rates Debtors 2019‐2020 100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00% Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun 2018‐2019 90.07% 50.37% 43.12% 33.54% 27.86% 22.80% 15.35% 10.08% 4.67% 3.06% 1.94% 0.78% 2019‐2020 87.48% 47.40% CITY OF VINCENT NOTE 7 - RATING INFORMATION FOR THE MONTH ENDED 31 AUGUST 2019
Rateable Value Rate in Budget Actual Rates Levied Dollar to Budget $Cents$ $ % Rate Revenue General Rate 11,349 Residential 291,826,984 0.0665 19,406,494 19,406,494 100.0% 1620 Other 128,941,186 0.0672 8,662,269 8,651,382 99.9% 41 Vacant Other 2,482,850 0.1282 318,227 318,227 100.0%
Minimum Rate 5678 Residential @ $1,211.9 86,934,020 0.0665 6,882,380 6,882,380 100.0% 147 Other @ $1,197.7 1,763,734 0.0672 176,062 176,062 100.0% 4 Vacant Other @ $1,516.4 41,700 0.1282 6,066 6,066 100.0%
Interim Rates 0 220,000 0 0.0%
Rates Waiver 0 (145,000) (138,421) 95.5%
Total Amount Made up from Rates 511,990,474 35,526,498 35,302,190
Non Payment Penalties Instalment Interest @ 5.5% 185,000 174,402 94.3% Penalty Interest @ 11% 145,000 8,611 5.9% Administration Charge - $13 per instalment 260,000 226,218 87.0% Legal Costs Recovered 0 4,950 100.0%
36,116,498 35,716,372 Other Revenue
Exempt Bins - Non Rated Properties 155,021 169,568 109.4% Commercial / Residential Additional Bins 166,223 14,049 8.5% Swimming Pools Inspection Fees 18,800 13,631 72.5%
36,456,542 35,913,621
Opening Balance 558,840
Total Collectable 36,456,542 36,472,461 100.04%
Less Cash Received 18,318,792 Rebates Allowed 1,073,765 Rates write off 191
Rates Balance To Be Collected 36,456,542 17,079,713 46.85%
Add ESL Debtors 1,035,372 Pensioner Rebates Not Yet Claimed 456,481 ESL Rebates Not Yet Claimed 37,712
Less Deferred Rates Debtors (116,936) Current Rates Debtors Balance 18,492,342 CITY OF VINCENT NOTE 8 - DEBTOR REPORT FOR THE MONTH ENDED 31 AUGUST 2019
DESCRIPTION CURRENT 31-59 DAYS 60-89 DAYS OVER 90 DAYS BALANCE $ $ $ $ $ DEBTOR CONTROL - HEALTH LICENCES 145,241 0 63 34,460 179,763 DEBTOR CONTROL - CASH IN LIEU CAR PARKING * (94) 0 0 199,472 199,378 DEBTOR CONTROL - PROPERTY INCOME 0 0 8,146 38,829 46,976 DEBTOR CONTROL - OTHER 19,547 48 2,586 69,332 91,512 DEBTOR CONTROL - GST 0 0 (132,823) 132,823 0 DEBTOR CONTROL - INFRINGEMENT * 81,103 46,641 32,465 1,701,452 1,861,661 PROVISION FOR DOUBTFUL DEBT (139,788) 0 0 (146,832) (286,620) TOTAL DEBTORS OUTSTANDING AS AT 31/08/2019 106,009 46,689 (89,563) 2,029,536 2,092,671
ACCRUED INTEREST 164,933 PREPAYMENTS 288,447 TOTAL TRADE AND OTHER RECEIVABLES 2,546,051
DATE DEBTOR OVER 90 DAYS AMOUNT DEBT DETAILS Comments 11/03/2019 Tennis Seniors Western Australia 4,279.99 Building Insurance 2018/19 Final reminder issued before proceeding with legal action.
25/02/2015 Subiaco Football Club 16,202.10 Turf maintenance & top dressing In the process of finalising.
25/02/2015 East Perth Football Club 19,398.04 Turf maintenance & top dressing In the process of finalising.
21/02/2019 Loftus Community Centre 5,433.73 Building Ins, Lease, Utility & maintenance In discussion with LCC.
19/03/2019 Modernians Hockey Club 3,184.03 Utilities, Lease & Bond Club treasurer confirmed, payment will be made.
07/03/2019 Tuart Hill Cricket Club 2,001.40 Water recoup Dispute percentage, refer Property Officer/Community Partnerships/Parks
04/11/2016 C Caferelli 28,600.00 Breaches of Planning Development Act Have been handed over to FER
22/08/2018 C D Hunter 14,655.25 Cost for court case Have been handed over to FER
29/03/2019 AMS Holdings WA Pty Ltd 4,576.00 Non compliance Parking Permit Federal Court Orders - awaiting payment
21/01/2019 Matthew Slinger 21,800.30 Cost for court fine Have been handed over to FER
BALANCE OF 90 DAY DEBTORS OVER $500.00 120,130.84
66 CITY OF VINCENT NOTE 9 - BEATTY PARK LEISURE CENTRE FINANCIAL POSITION AS AT 31 AUGUST 2019
Adopted YTD YTD YTD Month Month Budget Budget Actuals Actuals Actuals Actuals 2019/20 Aug-19 Aug-19 Aug-18 Aug-19 Aug-18 $$$$$$ ADMINISTRATION Revenue 0 0 (2,295) 0 0 0 Expenditure 0 0 2,295 5,627 (28,876) (64,076) Surplus/(Deficit) 0 0 0 5,627 (28,876) (64,076)
SWIMMING POOLS AREA Revenue 2,211,387 264,150 292,091 319,054 139,825 158,354 Expenditure (4,301,337) (538,955) (412,044) (474,236) (210,694) (328,878) Surplus/(Deficit) (2,089,950) (274,805) (119,953) (155,182) (70,869) (170,524)
SWIM SCHOOL Revenue 1,579,524 286,673 327,358 398,879 144,489 189,518 Expenditure (1,157,914) (162,504) (205,296) (215,297) (119,471) (145,257) Surplus/(Deficit) 421,610 124,169 122,062 183,582 25,017 44,261
CAFÉ Revenue 728,524 101,075 97,482 141,450 48,455 72,308 Expenditure (868,949) (115,452) (116,381) (120,830) (75,656) (80,955) Surplus/(Deficit) (140,425) (14,377) (18,899) 20,620 (27,201) (8,647)
RETAIL SHOP Revenue 535,797 62,128 65,209 65,908 31,552 32,526 Expenditure (463,619) (44,164) (41,235) (50,326) (70,722) (88,184) Surplus/(Deficit) 72,178 17,964 23,974 15,582 (39,170) (55,658)
HEALTH & FITNESS Revenue 1,642,963 263,532 271,315 89,488 132,730 46,076 Expenditure (1,359,515) (193,083) (172,300) (195,602) (81,345) (107,008) Surplus/(Deficit) 283,448 70,449 99,015 (106,114) 51,385 (60,931)
GROUP FITNESS Revenue 661,959 107,280 106,188 51,762 52,324 26,398 Expenditure (548,588) (74,294) (75,017) (77,961) (43,191) (48,328) Surplus/(Deficit) 113,371 32,986 31,171 (26,199) 9,134 (21,930)
AQUAROBICS Revenue 244,647 39,414 40,244 10,233 20,834 3,817 Expenditure (200,288) (25,185) (16,857) (24,518) (4,515) (15,443) Surplus/(Deficit) 44,359 14,229 23,387 (14,285) 16,319 (11,626)
CRECHE Revenue 65,499 10,653 11,823 40,256 6,111 21,327 Expenditure (358,764) (48,679) (50,955) (58,186) (30,093) (40,036) Surplus/(Deficit) (293,265) (38,026) (39,132) (17,930) (23,982) (18,709)
Net Surplus/(Deficit) (1,588,674) (67,411) 121,624 (94,299) (88,243) (367,839)
Less: Depreciation (1,131,369) 0 0 0 0 0
Cash Surplus/(Deficit) (457,305) (67,411) 121,624 (94,299) (88,243) (367,839)
67