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City of Mitcham Annual Report 03

CONTENTS

The activities of the City of Mitcham have Message from the Mayor and the Chief Executive Officer 04 been matched against key result areas of City Profile 06 our Strategic Management Plan to form the 2013/2014 Annual Report. Vision and Goals 09

A healthy, inclusive and The key result areas ensure Council and Performance at a Glance 10 Administration remain focussed on issues Our Council 16 prosperous community, of importance to the local community. These are: Decision Making Structure of Council 18 living and working ► Accessible City ► Liveable City Achievements in harmony with the ► Inclusive and Capable Community Accessible City 24 ► Healthy Environment ► environment. ► Enterprising City ► Liveable City 28 Excellence in Government ► ► Inclusive and Capable Community 34 Copies of the 2013/2014 Annual Report ► Healthy Environment 42 are available for inspection at the: ► Enterprising City 46 ► City of Mitcham Civic Centre, 131 Belair Road, Torrens Park ► Excellence in Government 48 ► Blackwood Library, 215 Main Road, Blackwood Appendices ► Mitcham Library, 154 Belair Road, Hawthorn Centennial Park Cemetery Authority 2013/2014 Annual Report 63 ► www.mitchamcouncil.sa.gov.au Eastern Waste Authority 2013/2014 Annual Report 95 Copies can be purchased from the City Rating Policy 100 of Mitcham Customer Service Centre at 131 Belair Road, Torrens Park for Financial Statements 106 $11.10.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 04 05

MESSAGE FROM THE MAYOR AND CHIEF EXECUTIVE OFFICER

Council in partnership with the Cities The Stormwater Management Plan for Volunteers continue to be integral to of Marion, Onkaparinga and Holdfast Brown Hill and Keswick Creeks was many activities across the City. Over Bay continued to develop a regional approved in February 2013. The plan 360 volunteers contribute over 25,000 climate change adaptation plan for the identifies the preferred solution for 80% hours supporting staff, Council and the southern Adelaide region. This plan of the works. This year investigation to local community. Their commitment to focusses on the impact of climate change consider the remaining 20% for works our local community is truly inspirational in relation to the region’s economy and required upstream of Anzac Highway and we are indeed fortunate to have infrastructure, environment and natural began. This has necessitated compilation members of the community so willing to resources, and social and community of a number of reports and technical give their time, knowledge and skills. values. It provides 57 preferred investigations involving consideration of These are a few of the achievements of adaptation options and a timeline for a range of solutions. The Plan remains the past year and there are many more how southern Adelaide can respond to committed to a preference to pursue mentioned in this Annual Report. They and actively manage the challenges of a feasible and whole of catchment, are a tribute to the dedication and hard climate change. community supported, ‘no dam’ solution work of the Elected Members, volunteers for the upper catchment works. We have also remained focussed on and staff in pursuit of the strategic Michael Picton Mr Matt Pears improving our financial position to ensure Council continued to invest in community directions of Council. Mayor Chief Executive Officer we can continue to deliver services centres which play an important role by required by the community. A number of providing a space for our residents, both Welcome to the Annual Report of the City of Mitcham for the improvements to financial processes and young and old to gather, socialise, learn policies have been introduced to improve and get fit. Council has taken on the Financial Year 2013/2014. Once again we are pleased to reporting and financial management. management of two more Community Improvement to business processes Centres – Hawthorn and Cumberland. jointly present this report. has resulted in financial savings that These centres as well as the Blackwood have either improved or maintained Community Centre were upgraded with levels across a number of Council new carpets, kitchens, air conditioning, As we continue our long term This year Council invested $13 million Open space and recreation facilities services including procurement and crockery, tables and chairs. commitment to plan for tomorrow’s renewing infrastructure and maintaining continue to be a focal point for the administrative systems. community today we have remained assets. Over 156,035 square metres City. Council has over 203 open space focused on ensuring the Council’s of road rehabilitation works were reserves, 22 recreational areas, 150 operations are financially sustainable undertaken, 16.5 kilometres of new and landscaped gardens and roundabouts while still delivering the services and replacement block paved footpaths were and 59 playgrounds. Council constructed facilities demanded by a modern City. constructed, 7.04 kilometres of kerb and a stormwater infiltration infrastructure water-table was constructed, two car in Naomi Reserve at Pasadena to assist Our largest expenditure continues to be parks resealed and three in reducing the costs of watering. This the renewal and maintenance of our bridges maintained. system will harvest approximately 750 assets and infrastructure, which are kilolitres of stormwater to sustain trees worth over six hundred million dollars. and turf in the reserve.

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Traditional Custodians By 1930 our population was We have a similar proportion of pre- approaching 20,000. After the war, schoolers and younger people compared We acknowledge the Kaurna people as development was dramatic. The with other areas of Adelaide. Our young the traditional custodians and caretakers population declined marginally in the people are generally well educated and of the land that includes much of this 1990s but has recovered due mainly to some may leave the State in search of City, known as Tarndanyannga country recent growth in Craigburn Farm. employment, with fewer young people in which means ‘The place of the Red our workforce. Kangaroo Dreaming’. Statistics indicate that Mitcham is The Kaurna people’s rich cultural Our Present an ageing community, with a higher heritage and spiritual beliefs still connect Mitcham is now a thriving City, valued proportion of people in the older age their people with this land and we for its proximity to the City of Adelaide, groups compared to other areas of welcome a new relationship with the the hills and the sea. Our City is known Adelaide. Along with the Australian living members of their community today. for its avenues of street trees, its large population as a whole, we are living areas of open space, its stately homes, longer, with life expectancy predicted to its unique historical areas and its increase even further over the coming Our Past magnificent views from the hills over years. Our community is getting older The City of Mitcham took its name from the City. however, less people report needing help Mitcham Village which was settled in The hills boast a diverse range of in their day-to-day lives due to disability 1840 on the banks of Brown Hill Creek unique natural habitats, specimen trees than for Adelaide as a whole. on land owned by the South Australian and native vegetation that form part Our community is prosperous with more Company. Mitcham Village was named of a significant green corridor across households enjoying an above average after Mitcham in Surrey, England - now the western slopes of the Mount Lofty income compared with other areas of part of the London Borough of Merton. CITY Ranges. The hills contain one of the Adelaide, and many of us choosing Proclaimed in May 1853 under the largest remnant stands of ‘endangered’ to work locally. Close to 40% of our PROFILE District Councils Act 1852, Mitcham is Grey Box Grassy Woodland (Eucalyptus employed population work in hospitals, one of the oldest councils in microcarpa) in South Australia and are aged care and other medical facilities, South Australia. the home of many threatened native education and training, and retail trade. Welcome to the City plants and animals. Preserving Within the Council area is the ‘Garden Most commercial premises are located our natural landscape will be an Suburb’ of Colonel Light Gardens, now along or near Belair Road, Goodwood of Mitcham, a healthy, important legacy. a proclaimed State Heritage Area. It Road, South Road and Main Road inclusive and prosperous became the site, in 1924, for 700 Mitcham is in the catchment area for (Blackwood and Belair). Most community, living and homes of the State’s Thousand Homes both Brown Hill Creek and the Sturt industrial premises are located Scheme – a scheme which aimed to River, and collects significant volumes of immediately adjoining South Road working in harmony with provide affordable homes to working stormwater from the Adelaide foothills. and extend eastwards. class families. This creates opportunities and challenges Population growth in Mitcham has been the environment. for its management in our City and Mitcham slowly changed from a largely increasing by just over 200 persons across the plains before discharging into rural area in the early 1900s where it per year. The number of persons per Gulf St Vincent. was characterised by small farms, large household however is falling. estates and a number of stately homes. Our City is home to over 65 high quality Today there are over 65,000 people By the mid 1950s a significant industrial educational institutions including living and over 5,000 businesses area was established along South Road, kindergartens, schools, colleges and operating in Mitcham and enjoying what and development had greatly intensified universities, with many students living our City has to offer. in the Mitcham hills. locally. This reflects a vibrant education industry that will continue to develop with more students from overseas.

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Our People Our Places Our Services

The City of Mitcham, with a population Council currently manages approximately The City has an active and committed of approximately 65,000, is situated 600 hectares of open spaces including Council which listens to its community some six kilometres from the City and over 220 reserves, approximately 25 and is working to enhance the key extends into the beautiful Mitcham hills, sport and recreational areas and 58 strategic goal areas of Accessible City, comprising an area of 75.7 square playgrounds. Our open space reserve Liveable City, Inclusive and Capable kilometres stretching from Cross Road to areas vary in size from very small pocket Community, Healthy Environment, 2 VISION and goals the north, to the Sturt River in the south, parks of 90m to woodland reserves of Enterprising City and Excellence in from Mount Barker Road in the east to approximately 60 hectares in size. Government in all Council programs South Road in the west. and activities. The City is also well served by many Residents live in 26,199 homes across tourist attractions including Carrick Hill Residents of Mitcham are well catered for OUR VISION OUR GOALS 33 suburbs all of which have their own Estate, Belair National Park, Brown by a wide range of Council’s services: A healthy, inclusive and prosperous particular style and community spirit. Hill Creek Reserve, Waite Arboretum, Accessible City ► Community service programs for all community, living and working in From the leafy backdrop of the hills reserves and numerous walking trails Streets, open spaces, community age groups. harmony with the environment. environment, to the foothills homes through the historic Mitcham Precinct, buildings and facilities will be accessible, which share magnificent panoramic St Marys, Lower Mitcham, Brown Hill ► Library and Toy Library facilities at connected and people friendly. views of Adelaide and the plains, the Creek and Colonel Light Gardens. Blackwood and Mitcham. Liveable City variety and uniqueness of the area The Hills Face Zone provides a backdrop ► First class waste management and A well-designed and safe City responsive is obvious. to the plains. There are large areas recycling services. to lifestyle, heritage, environment Our suburbs include our State Heritage of open space, especially in the hills and landscape. ► Building and planning services. listed garden suburb Colonel Light and foothills, some containing disused Gardens, which provides an excellent quarries, and the City is renowned for its ► Environmental and public health Inclusive and Capable example of 1920s town planning leafy streetscapes. services including water pollution Community and historic Belair, a unique suburb surveillance, immunisations, A community that welcomes and The City contains some of the last surrounded on three sides by parks animals control, bushfire and traffic respects all people and brings them substantial stands of Eucalyptus including South Australia’s oldest park management. together in friendship and community microcarpa (grey box woodland) plant Belair National Park. We also have lead action. associations in the State and these are of ► Roads, drainage, footpath and street Springfield, one of Adelaide’s most high conservation priority on a local and tree development and maintenance. Healthy Environment prestigious suburbs as well as and a new regional scale. Excellent sports and recreational A green and biodiverse City characterised housing development at Craigburn Farm. ► facilities. by clean air, land, water and responsible consumption. ► A strong commitment to preserving Our Economy our natural biodiversity. Enterprising City A strong and resilient local Whilst largely residential, the City of Mitcham has just over 7,000 businesses economy that supports business and and two key commercial areas in the attracts investment. Blackwood and Mitcham Centres with Excellence in Government neighbourhood shopping in other areas. A Council with strong leadership that Industrial activities occur on the western values its people, customers boundary of the City adjacent to and partners. South Road.

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Accessible City ► Planning and scoping of the works ► New drinking fountains were installed required at the Blackwood Library at Apex Park, Hawthorndene. Road safety improvements were ► was undertaken. undertaken along Barretts Road, ► Volunteers contributed 3,052 hours in the vicinity of Clapham Primary ► Council began preparing an Access to maintain and preserve garden and School and at the Newark Avenue/Ayr and Inclusion Plan. open space areas. Avenue intersection. ► A review of the usage of community ► 4,448 volunteer hours assisted in ► An Emu crossing was installed outside and sporting facilities was the management and preservation of St James Kindergarten in Strathcona undertaken. Council’s woodland reserves. Avenue, Clapham. ► Property management processes have ► An audit was undertaken of all trees ► Traffic and parking studies were been developed and introduced to in Council reserves. undertaken in Clapham/Panorama, deal with unauthorised use of ► Installation of a new gazebo, seating, council land. Blackwood South, St Marys, Torrens tree planting and landscaping was Park and precincts around the ► The Memorial Arch at Mitcham completed at Netherby Reserve. Mitcham Shopping Centre, Reserve was restored and the decking ► Sutton Gardens was upgraded. Unley High School and on the Mitcham Reserve footbridge Repatriation Hospital. was replaced. ► A review was undertaken in relation to documents and controls ► Council reviewed its cycling plan to Lighting and fencing have been ► affecting Mortlock Park in Colonel provide an overall integrated updated at the Windy Point Look out. cycleway strategy. Light Gardens. ► Two tennis courts were upgraded at ► The planning and implementation of ► 156,035 square metres of road Balham Reserve and one dilapidated shared use trails throughout Council’s rehabilitation works, including asphalt court was removed and returned to PERFORMANCE bushland reserves continued. resealing and seal preservation were open space. completed at a cost of $3.1 million. AT A GLANCE ► Sports lighting at Price Memorial Oval ► Edward Street, Melrose Park was was replaced. resurfaced between South Road and Winston Avenue at a cost ► A detailed study was completed of $980,000. on seven potential stormwater reuse schemes. ► Corunna Avenue, Melrose Park car park and Bailey Reserve car park ► Turf rejuvenation was completed at were resealed. Bailey Soccer and Rugby ground, Price Memorial oval, Karinya Reserve ► A total of 16.5 kilometres of new and and Blackwood Hill oval during replacement block paved footpaths the year. were constructed at a cost of $2.64 million. ► Playgrounds were renewed at Balham Reserve, Mortlock Park and a new ► Bridge maintenance was undertaken playground was built at on stone bridges in Springfield, a Meadowbank Reserve. major road culvert in Grand Boulevard Craigburn Farm and on the arched ► Park furniture was renewed at Avenue footbridge in Mitcham Reserve. Road Reserve, Naomi Reserve, Strathcona Reserve, Riverside Drive ► Council commenced a review to Reserve and Davies Thomas Reserve. consider relocating the Blackwood Toy Library.

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Liveable City ► The Heritage Development Plan ► 2,444 cats were registered. Inclusive and ► $21,500 grants were provided ► Basic home maintenance, domestic Amendment commenced a Capable Community to support the Australian Refugee care, transport and social support 1,138 development plan consent ► Council wrote to 1,300 residents ► 12-month ‘interim operation’ period Association, the Blackwood Christmas were provided to 1,550 people decisions were issued. advising them of their responsibilities The Library Services received on 13 February 2014. Community ► Pageant, the Blackwood Hills receiving 49,351 hours of assistance under the Fire and Emergency 339,949 visits with 30,712 members ► 136 development applications consultation was undertaken. Christmas Carols, the Blackwood RSL on 36,806 occasions. Services Act and asked residents to borrowing 920,125 items including were referred to the Development Anzac Eve Youth Vigil, Mitcham City ► The Cities of Unley and Mitcham undertake necessary hazard reduction 58,880 items sent to borrowers at ► 373 residents received 4,818 hours Assessment Panel. Band, Flinders University to support developed a draft Public Health Plan. work. other library services. 21,724 people of Domestic Assistance. the Harvey Hayes Scholarship Prize ► 1,210 building rules consent participated in library activities. ► High risk food safety audits were ► Council continued to work with and local Scouts groups. ► 74 residents enjoyed weekly Lunch applications decisions were issued. undertaken for 19 food businesses landowners to develop voluntary land ► The Library Service prepared Clubs and 1,467 subsided meals ► New resident kits were sent to ► An electronic development application within the Council area. management plans for the removal to implement Radio Frequency were arranged. welcome 1,290 new households. register was established. of woody weeds and pest plants from Identification technology and self- ► 80 routine inspections were ► 312 residents were assisted with their properties. service kiosks. ► A Review of Representation was ► Council continued to redevelop and undertaken as part of the public transport and social support to get out completed Council’s structure and improve the older section of the health inspection program and 16 ► Fuel hazard reduction works were 38,481 searches of the Libraries’ and about for social activities at local ► composition remained unchanged. Mitcham Cemetery. follow-up inspections were completed undertaken in Ashby Reserve, Brown subscription databases were community groups and venues. to ensure compliance with relevant Hill Reserve, Tilleys Hill Road, undertaken. ► Community consultation was ► A total of 1,100 new trees were ► Volunteers provided a total of 4,557 legislative requirements. Chowilla Street, Randell Park, Perry undertaken on: Annual Business planted to replace trees removed as a 11,322 e-audiobooks and e-books hours of invaluable social support. Lane, Willora Road and Willunga ► Plan and Long Term Financial result of tree audits and to fill gaps in ► 277 inspections and follow-up were downloaded. Street Reserve. Plan; Heritage Development Plan ► 744 residents received 4,436 hours street tree planting across these areas. inspections were undertaken in ► 7,350 children and carers attended Amendment; WA Norman Reserve; of home maintenance. response to complaints concerning ► 90 community and school based ► Council continued to maintain street Preschool storytelling. Blackwood South Traffic Management inadequate housing and living immunisation clinics were conducted ► Dedicated volunteer drivers and trees through pruning to maintain Review; Denman Tennis Club; Access conditions, vermin control, waste with a total of 8,637 vaccines ► 2,339 children and carers attended helpers transported 291 residents on health, amenity and safety as well as and Inclusion Plan; and Sherwood water treatment systems, public administered. Baby story-time. 15,347 trips. planting a mix of indigenous, native Drive Reserve. access swimming pools and spas, and exotic trees. ► A total of 15 influenza clinics were ► The Library currently holds 114,506 ► 92 volunteers provided 9,557 hours mosquito control, cooling towers and ► Events were held including Carols by undertaken administering 794 books, magazines and audio-visual to Community Participation and ► Trees in over 70 reserves were Legionella control, air pollution and the Creek, Australia Day, SA ‘About Influenza vaccines as part of Council’s items. Transport services. assessed with an emphasis on the stormwater pollution. Time’ History Festival, Citizenship flu vaccination program. condition and health of the trees. ► 400 Toy Library members borrowed ceremonies, and Voices of the Village. ► 360 volunteers contributed 25,170 ► 217 routine food safety inspections 17,529 educational toys and games. hours of volunteer service to the 500 storm damaged trees were ► and 83 follow-up inspections were ► The Heritage Centre 2014-2017 community across 27 programs. audited to determine if they posed carried out on food premises to ensure ► Consultation with over 100 local Strategic Plan was endorsed. a safety risk and/or required work to compliance with the Food Safety young people and youth service ► Council, in partnership with the Cities ► The Maggy Ragless Scholarship make safe. Standards and the Food Act 2001. providers were undertaken to begin of Marion, Onkaparinga and Holdfast was shared between Eden Hills the development of a new Youth Plan Bay, continued to develop a regional ► Planning for a review of the nature ► 25 complaints relating to unsafe and Blackwood Primary Schools to for 2013-2016. climate change adaptation plan for of existing centre zones in terms food, unclean premises, alleged food celebrate milestones. the southern Adelaide region. of location, size, land use and poisoning, poor personal hygiene and ► Seminars for young people where held ► The Mitcham Village interpretive tram configuration, and to identify any poor food handling practices were with Soul Divas, Encounter Youth and signs were unveiled. current or potential future gaps in the investigated. Sammy D. Foundation. distribution of centres began. ► 30 volunteers provided 3,220 hours 9,625 dogs were registered with ► Over 400 young people participated ► for Mitcham Heritage Research. ► The Residential Strategy 2014 was 452 expiations issued for breaches in National Youth Week celebrations. adopted by Council on the 24 June of the Dog and Cat Management Act ► Each week approximately 600 ► The Mitcham Youth Advisory 2014. people participated in activities at the 1995 and Council’s By-Laws. Council Committee was reviewed and 11 local Mitcham Cultural Village. impounded 246 dogs of which 232 young people were recruited. were later returned to their owners. ► $30,500 Community Development Grants was allocated to 27 organisations.

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Healthy Environment ► Stormwater infiltration infrastructure ► Council provided 20 free disposal Excellence in Government ► Council commenced an extensive was constructed in Naomi Reserve, days to assist residents in disposing of cultural development plan to build a Council undertook weed control in A new asset management system has ► Pasadena to harvest approximately green waste as part of their bushfire ► great community. former ‘Caring For Our Country’ grant been purchased to manage Council’s 750 kilolitres from the stormwater season preparation. sites across 67 hectares of Grey Box assets. ► This year 52 staff reached 10 years system annually to sustain trees grassy woodland, Blackwood Hill ► 1,490 tonnes of green organic or more working with the City of and turf. ► A major review and redevelopment of Reserve and Randell Park Reserve. material was collected and turned into Mitcham. core business management system ► Council continued to investigate the mulch and compost material. A significant fuel break was completed continued. ► Council employed a total of 313 ► effectiveness of permeable pavement in Randell Park. ► Council’s street sweeping program people; 222 full, 50 part-time systems to manage stormwater runoff, 13 Freedom of Information swept in excess of 12,400 kilometres ► employees and 41 people were On-going restoration of a Grey Box improve street tree health and reduce applications were received. 12 were ► of road and prevented 2,987.41 employed on a causal basis. Woodland continued in O’Dea’s footpath damage from tree roots. processed and one was transferred tonnes of material from entering the Quarry Reserve. in full to another agency. Of the 12 ► The Customer Service Centre handled ► Approximately 40 TREENET Inlets stormwater system. processed, five were granted full an average of 5,822 calls, processed ► The 3.2 kilometre strategic fire break were constructed to assist stormwater release, six were granted partial an average of 2,345 transactions along Sheoak Road was maintained. management by harvesting the release and one was refused. and 673 customer requests each most polluted ‘first flush’ to reduce Enterprising City ► A fire break was established and weed month and managed 9,625 dog runoff and improve water quality in A total of 20 confidential items, being control was undertaken in Sleeps Hill ► Council took on the management ► renewals and new dog registrations Eynesbury Avenue, Torrens Park and 3% of the total number of items, were Quarry Reserve, along with Brownhill of three new Community Centres and 2,444 cat renewals and new cat Coolidge Avenue, Lower Mitcham. tabled at meetings of Council. Creek Road, McElligotts Quarry and – Blackwood Community Centre, registrations. Apex Park. ► A total of 7.04 kilometres of kerb and Hawthorn Community Centre and ► In the past year Council received four watertable was constructed at a cost Cumberland Park Community Centre. requests for a review of a decision, ► Council approved $11,860 in grants of $2.11 million. citing section 270 of the Local to five landholders in the Mitcham ► The centres have been upgraded Government Act 1999. hills to assist in the control of weeds ► 12,529 tonnes of domestic waste with new carpets, kitchens, air and revegetation of land. was removed from 28,500 properties, conditioning, crockery, tables and ► Council commenced a procurement 6,392 tonnes of recyclables were chairs being made available for use to road map process. ► The Cities of Mitcham and processed and 8,905 tonnes of the hirers. Onkaparinga continued to work ► An on line tendering system greens were recovered for composting. together to develop the Sturt River ► Investigations for Part B of the Brown was purchased to assist in the Linear Trail. ► 962 tonnes of hard waste was Hill Keswick Creek Stormwater management of all pre-qualified collected from 5,494 residential Management Plan continued. Key, panels. ► An online carbon auditing program properties, with scrap metal recycled. feasible solutions include existing has been introduced to measure The Risk Management Profile, placed creek rehabilitation and specific ► and report on Council’s corporate ► 16 residents visited sites where Mitcham overall at the metropolitan upgrade creek works, construction greenhouse gas emissions. waste and recyclables go including Council average of 93%. of a detention dam (at two sites), a domestic waste transfer station, ► Stormwater upgrades were completed construction of bypass culvert systems e-waste recycling factory and a in: High Street, Mitcham; Barretts together with diversion of creek flows commercial composting facility. Road, Torrens Park; Cashel Street, along the rail corridor. St Marys; Batchelor Reserve, ► A composting information session was Westbourne Park; Suffolk Road, held at Gamble Garden, Blackwood. Hawthorndene; Goldney Grove, ► Two presentations were held to Hawthorndene; Lowan Avenue, demonstrate the environmental Glenalta; and Adamson Avenue, benefits of modern cloth nappies. Belair.

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The Council consists of the Mayor and 13 OUR COUNCIL Councillors, a total of 14 Elected Members.

Mayor Babbage Ward Boorman Ward Gault Ward Overton Ward Craigburn Ward The Park Ward

Michael Picton Brett Hearne David Munro Leeanne Moriarty Judith Weaver Chris Adcock Stephen Fisher Yvonne Poland John Sanderson Nick Greer Elaine Grimm Jane Silbereisen Tim Hein Mark Ward

Members’ Allowances Full details of these and other A total allowance of $6,908 was paid to Elected Member Training and Westbourne reimbursements paid to members of Independent Members. Development Park Kingswood Urrbrae The Local Government Act 1999 Hawthorn Council are detailed in the Register of Clarence Cumberland Netherby provides for the payment of Elected Fees for Development Assessment Panel Several Elected Members attended the Gardens Park Leawood Allowances and Benefits available for Springfield Gardens Member allowances. members were set by Council resolution Australian Local Government Association Overton Gault Torrens viewing at the City of Mitcham Civic Lower Colonel Park Boorman as follows: National General Assembly in Canberra Mitcham An Elected Member of Council is entitled Centre, 131 Belair Road, Torrens Park. Melrose Daw Light Brownhill and Local Government Association Park Park Gardens Mitcham Creek to an annual allowance for performing ► Presiding Member $480 per meeting. Clapham Fees for Audit Committee members were Ordinary General Meeting. All members and discharging official functions and set by Council resolution as follows: ► Independent Members $380 per received training on the implications duties determined by the Remuneration Pasadena meeting. of the new Independent Commission Panorama Lynton Tribunal of South Australia. ► Audit Committee Chairperson $473 Against Corruption Legislation. Babbage Belair Crafers per meeting. ► Elected Member Representatives West Mayor $74,372 $195 per meeting. St Marys (including the use of a motor vehicle) ► Audit Committee Independent The Park Members $370 per meeting. A total allowance of $20,910 was paid Community Ward Forums Glenalta Elected Members $18,593 to Development Assessment Panel Eden Hills ► Elected Member representative $0 per Five Community Ward Forums were held The Elected Member Allowances and Members. meeting. between February and March 2014 with Bedford Hawthorndene Support Policy sets out a comprehensive Park Craigbur n approximately 68 community members summary of the provisions of the Local Blackwood attending to discuss items of local Bellevue Government Act 1999 and Regulations Heights Upper Sturt interest with their Elected Members. in respect to Elected Member allowances,

expenses and provision of facilities, Craigburn Coromandel support and benefits. It also sets out Farm Valley the circumstances under which Council approves the reimbursement of additional expenses on a discretionary basis.

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Decisions of the Full Council Committees of Council Council are made The Council is the main decision When establishing a committee, the through Full Council, making body. Council determines the reporting and other accountability requirements that The Council met at 7 pm on the second the Development are to apply to the committee. and fourth Tuesday of each month except Assessment Panel December 2013 when it met on the The Council, pursuant to Section 41 of which has delegated second Tuesday and January 2014 when the Local Government Act 1999, may powers or by staff it met on the fourth Tuesday. Members of establish committees to: the community were welcome to attend, through delegated ► Assist the Council in the performance except where matters were discussed of its functions; authority. All by the members of the Council and the committees make public was excluded, known as being ► Inquire into and report to the Council recommendations discussed ‘in confidence’. on matters within the ambit of the Council’s responsibilities; to Full Council for The Council held a total of 21 General Full Council meetings and two Special ► Provide advice to the Council; and determination. Full Council meetings, totalling 23 ► Exercise, perform or discharge Informed decision meetings. The attendances at delegated powers, functions or duties. making is critical meetings were: to ensuring that Members Number of Attended Standing Committees decisions are made Meetings in the best interests Eligible to Council received advice and DECISION MAKING Attend recommendations from seven standing of the wider Mayor Michael Picton 23 22 committees. Their role during the period STRUCTURE AT THE CITY community. Cr Judith Weaver 23 21 under review is set out on the following Cr Leeanne Moriarty 23 19 pages. OF MITCHAM Council’s formal decision making Cr Stephen Fisher 23 23 structure comprised: Cr Chris Adcock 23 22 Cr John Sanderson 23 19 Cr Yvonne Poland 23 4 Cr David Munro 23 19 Cr Brett Hearne 23 19 Cr Elaine Grimm 23 20 Cr Nick Greer 23 20 Cr Jane Silbereisen 23 15 Cr Mark Ward 23 19 Cr Tim Hein 23 16

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Audit Committee CEO Performance Review Committee Mitcham Cultural Village Committee Mitcham Heritage Committee Strategic Planning and Development General Purpose Committee Policy Committee The Audit Committee is required to meet The CEO Performance Review Committee The Mitcham Cultural Village Committee The Mitcham Heritage Committee met on The General Purpose Committee met at least six times a year. The Committee: undertakes the annual performance is required to meet quarterly to: an as-needs basis when heritage issues The Strategic Planning and Development at 6.30 pm on the second Tuesday of review of the Chief Executive Officer. The required consideration. The Committee: Policy Committee met on an as-needs the month. The Committee: ► Reviewed the annual financial ► Provide advice on local issues, needs, Committee comprised a panel of four basis when strategic and development statements to ensure they present programs, projects and trends that ► Identified heritage items, areas and ► Considered and reviewed issues members being three Councillors as well policies required consideration. The fairly the state of affairs of the Council; facilitate growth and evolution of the places; relating to the achievement of as the Mayor who chaired the meetings. Committee: Mitcham Cultural Village; Council’s environmental, social, ► Liaised with Council’s External It met to establish key performance ► Formed policies for the conservation ► Identify strategic directions and take ► Provides advice in relation to the economic and corporate business Auditors as required; objectives for the Chief Executive of heritage items, areas and places; account of policy and procedure extent to which the Council’s strategic of Council; Officer and then to appraise his actual ► Reviewed the adequacy of the which is relevant or may be required; ► Promoted historically significant planning and development polices performance against those objectives and ► Considered and reviewed strategic accounting, internal control, reporting localities and items contributing to the accord with the State Planning ► Propose activities and events, and policy matters; and and other financial management carry out a review of his salary. character of the City; monitoring their implementation; Strategy; systems and practices of the Council, The CEO Performance Review Committee ► Undertook the functions of a ► Developed strategies to implement ► Assists the Council in undertaking by reference to the external auditor’s met twice. The attendances at meetings ► Review and comment on operating Strategic Planning and costs and opportunities for income heritage policies; strategic planning and monitoring; management letter; were: Development Policy Committee and generation; ► Pursued and recommended allocation as defined in Section 101A of the ► Considered reports in relation to Members Number of Attended Review appropriateness of proposed of heritage funding; Provides advice to the Council Development Act 1993. the management and reporting of ► ► Meetings service provision and any partnership in relation to strategic Planning Council’s financial assets, activities, Eligible to ► Raised awareness of heritage The General Purpose Committee met opportunities; and development policy issues for risks and the performance of contracts Attend items, areas and places in the local once before it was dissolved on the Strategic Directions Report and entered into by Council; Mayor Michael Picton 2 2 ► Assist Council in ensuring the community; and 31 July 2013. The attendances at Development Plan Amendments. Cr Judith Weaver 2 2 Mitcham Cultural Village meets the meetings were: ► Considered reports in relation to ► Assisted in the provision of Cr John Sanderson 2 2 changing needs of the Mitcham financial and accounting policies; and community feedback on heritage Community; Cr Tim Hein 2 2 issues. Members Number of Attended Members Number of Attended Monitored and reviewed the Meetings Meetings ► ► Propose methods of community performance of Council’s Risk The Mitcham Heritage Committee met Eligible to Eligible to Community Development engagement as is required; and Attend Attend Management Program. four times. The attendances at meetings Grants Committee Mayor Michael Picton 4 4 Mayor Michael Picton 1 1 ► Contribute to and identify strategies were: The Audit Committee met six times. The Cr Chris Adcock 4 4 Cr Judith Weaver 1 1 The Community Development Grants for promotion and marketing of the attendances at meetings were: Mitcham Cultural Village. Cr Stephen Fisher 4 4 Cr Leeanne Moriarty 1 1 Committee met twice to invite Members Number of Attended Meetings Cr Nick Greer 4 2 Cr Stephen Fisher 1 1 applications for grants under various The Mitcham Cultural Village Committee Eligible to Cr Elaine Grimm 4 4 Cr Chris Adcock 1 1 Members Number of Attended categories. The attendances at meetings met four times. The attendances at Attend Meetings were: meetings were: Mayor Michael Picton 4 2 Cr Brett Hearne 4 1 Cr John Sanderson 1 1 Eligible to Cr Tim Hein 4 4 Cr Yvonne Poland 1 0 Attend Cr Judith Weaver 4 4 Members Number of Attended Members Number of Attended Cr Stephen Fisher 4 2 Cr David Munro 4 1 Cr David Munro 1 1 Mr Gary Button 6 5 Meetings Meetings Cr Yvonne Poland 4 0 Cr Brett Hearne 1 1 Mr Tim Muhlhausler 6 6 Eligible to Eligible to Cr Leeanne Moriarty 4 4 Attend Attend Cr John Sanderson 4 3 Cr Elaine Grimm 1 0 Ms Lisa Scinto 6 6 Mr Philip Knight 4 4 Mayor Michael Picton 4 3 Mayor Michael Picton 2 2 Cr Jane Silbereisen 4 3 Cr Nick Greer 1 1 Cr Stephen Fisher 6 6 (ex officio) Ms Pamela Rajkowski 4 4 Cr Yvonne Poland 1 1 Cr Mark Ward 4 3 Cr Jane Silbereisen 1 1 Cr Tim Hein 6 2 Cr Judith Weaver 4 4 Ms Pam Smith 3 3 Cr Judith Weaver 2 1 (Presiding Member) (resigned Feb 2014) Cr Judith Weaver 4 4 Cr Tim Hein 1 0 Cr Elaine Grimm 2 2 Cr Leeanne Moriarty 4 4 Mr Robert Stone 4 4 Cr Leeanne Moriarty 4 4 Cr Mark Ward 1 0 Councillor John Sanderson attended in a Cr Jane Silbereisen 1 1 Ms Tricia Cosh 4 3 proxy capacity for Councillor Tim Hein on two occasions. Ms Lesley Edwards 2 0 Mr Chris Matters 4 3 Ms Pamela Rajkowski 4 4 Mr Andrew Barr 4 3 Ms Mary White 4 3 Mr Rod Ellis 3 3 Mr Peter Rogers 1 0

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 22 23

Development Assessment Panel All meetings of Council and its Delegations to Chief Executive Officer Committees are held at the City of STRUCTURE OF THE ORGANISATION The Development Assessment Panel The Council has provided the Chief Mitcham Civic Centre, 131 Belair (a quasi-legal body in its own right) Executive Officer with delegated authority Road, Torrens Park and are open to the operated within the provisions of the to make decisions on a number of Administration operated five key divisions which worked together to manage the activities of the City. public with meeting dates and times Development Act to make decisions specified administrative and policy They were: published at the Council Civic on development applications with matters. The Council reviews these Centre and on Council’s website due regard to Council’s Development delegations annually. The Chief Executive www.mitchamcouncil.sa.gov.au. All Chief Executive Officer Plan and considered development Officer is able to sub-delegate to other agendas and minutes are available for enforcement matters, appeals and land officers of Council. inspection at the City of Mitcham Civic Overall management and responsibility management agreements. It met on the Centre, Libraries and on the website In keeping with legislative requirements first Thursday of the month at 6.30 pm, www.mitchamcouncil.sa.gov.au. Council: except in January. Development Engineering Community Services and Corporate Services ► Determines the policies to be applied and Compliance and Horticulture Business Development The Development Assessment Panel met by the Council in exercising its Council Briefings 11 times. The attendances at meetings discretionary powers. ► Building ► Civil and Infrastructure ► Communications ► Accounting and Finance were: The City of Mitcham holds Council ► Determines the type, range and scope Asset Management Briefings with Elected Members ► Building Compliance ► Community ► Accounts Payable of projects to be undertaken by the Members Number of Attended throughout the year. Council Briefings ► Dog and Cat ► Depot Operations Development ► Asset Management Meetings Council. Eligible to are an informal public gathering held Management ► Design Services ► Community Information ► Business Improvement Attend pursuant to Chapter 6, Part 3, Section ► Determines the resources which are to ► Environmental Health ► Engineering Services ► Community Services ► Contract Management Mr Gavin Lloyd-Jones 11 10 90 (8) of the Local Government Act be made available to undertake such ► Environmental Plans ► Fleet Management ► Events Customer Service (Independent Member) 1999, and are open to the public. works and services. ► and Projects Mr Richard Woods 11 10 ► Horticultural Services ► Governance ► Information Systems (Independent Member) Briefings are generally held on the first, ► Fire Prevention ► Open Space Asset ► Human Resources ► Occupational Health Ms Iris Iwanicki 2 2 third and fifth Tuesday of each month ► Heritage Advisory Management Library Services and Safety (Independent Member) unless a Special Council meeting is held. ► Service Project Management Ms Andrea Thompson 2 2 Information regarding Council’s briefings ► ► Local History Service ► Payroll (Independent Member) ► Immunisation is available on Council’s website ► Purchasing ► Organisation ► Property Management Ms Elaine Grimm 11 10 www.mitchamcouncil.sa.gov.au. ► Parking Control (Council Member) ► Stormwater Development and ► Rates ► Pest Control Management Training Mr Chris Adcock 11 10 ► Records Management (Council Member) ► Planning and Planning ► Traffic Management ► Positive Ageing and Mr David Munro 11 10 Policy Community Care (Council Member) ► Waste Management Ranger Service Risk Management Mr Anthony Kelly 9 6 ► ► Workshop ► (Independent Member) ► Strategic Planning (resigned April 2014) ► Works Superintendence Trails Development Mr Bill Chandler 9 8 ► Sustainability/ ► (Independent Member) Environment ► Volunteers (resigned April 2014) ► Youth Development

Council also has interests in two regional subsidiary committees pursuant to Section 43 of the Local Government Act The activities of the City of Mitcham have been matched ► Accessible City page 24 1999 being the: against the key result areas of our Strategic Management Plan ► Liveable City page 28 to form the 2013/2014 Annual Report. ► Centennial Park Cemetery Authority ► Inclusive and Capable Community page 34 The key result areas ensure Council and Administration remain ► Eastern Waste Management Authority ► Healthy Environment page 42 focussed on issues of importance to the local community. The financial performance of both These are: ► Enterprising City page 46 corporate bodies is set out in the ► Excellence in Government page 48 appendices.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 24 25

TRANSPORT

Traffic and Transport Roads Bridges

Road safety improvements were Council was responsible for the Council has a total of 22 vehicle bridges undertaken along Barretts Road, in provision, maintenance and improvement and 51 pedestrian structures including the vicinity of Clapham Primary School of approximately 400 kilometres of road bridges, boardwalks and stairs at an and at the Newark Avenue/Ayr Avenue infrastructure (excluding arterial roads) estimated value of $10.4 million. intersection. throughout the City. Advanced utility and traffic works were An Emu crossing was installed outside A total of 156,035 square metres of undertaken in preparation for the Ayr St James Kindergarten in Strathcona road rehabilitation works, including Avenue Bridge Replacement project. Avenue, Clapham. asphalt resealing and seal preservation Bridge maintenance was undertaken on were completed at a cost of $3.1 Traffic and parking studies were stone bridges in Springfield, a major road million. 88 roads and two carparks were completed for: culvert in Grand Boulevard at Craigburn completed - 34 roads received new Farm and on the arched footbridge in ► Integrated Traffic Management Plan asphalt seals, totalling 16,451 tonnes Mitcham Reserve. for Clapham/Panorama. and 54 roads or 95,440 square metres received a sprayed seal preservation ► Blackwood South Traffic Management Plan. treatment. Council also completed the sealing of one of the last gravel roads in ► Mitcham Shopping Centre and the Council area at Olave Hill Road in surrounding area. Hawthorndene. Accessible ► Unley High School and surrounding Edward Street was resurfaced between school precinct. South Road and Winston Avenue at City Goal ► Repatriation Hospital and an overall cost of $980,000. Council surrounding area. received $490,000 from the Special Local Roads Program as a contribution to Cashel Street, St Marys. Streets, open spaces, ► the overall costs. Works were completed ► Ayr Avenue, Torrens Park. in two stages with a combination of day and night work to minimise impacts community buildings Council continued development of and disruption to the community, local plans for traffic improvements along and facilities will be businesses and traffic. 5,143 tonnes of Brighton Parade, Blackwood South and asphalt was placed on Edward Street as implemented a wide range of minor accessible, connected part of this project. parking improvements. and people friendly. Corunna Avenue car park and Bailey State Government has approved funding Reserve car park were resealed. for cycle improvements along Sussex Terrace, Hawthorn.

Council reviewed its cycling plan to Footpath provide an overall integrated cycleway A total of 16.5 kilometres of new and strategy which linked on-road and off- replacement block paved footpaths were road cycleways across the City. constructed at a cost of $2.64 million. Approximately 66% of the footpath network is now complete utilising block pavers.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 26 27

CONNECTED OPEN SPACE AND COMMUNITY PLACES RECREATION FACILITIES Blackwood Toy Library Community and Sporting Parks and Gardens Central Adelaide Region groundwater Park furniture was renewed at Avenue landscaping and irrigation improvements Relocation Facilities provisions. Road Reserve, Naomi Reserve, were installed. The City has more than 230 open space Strathcona Reserve, Riverside Drive Council commenced a review to consider A comprehensive review of the current reserve areas as well as 22 recreational A detailed study was completed on seven Reserve and Davies Thomas Reserve. relocating the Blackwood Toy Library. usage of community and sporting areas. Council introduced irrigation to a potential stormwater reuse schemes Colonel Light Gardens facilities was undertaken. This further 10 reserves during the year and based on potential implementation of New drinking fountains were installed at Community Land Management information will now inform Council now has 50 irrigated reserves as well aquifer storage and recovery sites within Apex Park in Hawthorndene. Library Building Improvements decisions regarding which buildings are as significant natural bushland reserves, the City. A review has been undertaken in relation to documents and controls affecting Planning and scoping of the works underutilised or are well used by the developed gardens and linear parks Council’s continued to regularly evaluate Bushland Reserves Mortlock Park in Colonel Light Gardens. required at the Blackwood Library has community and the subsequent need along natural creeks and waterways. playing field surfaces against the Irrigated The review includes decisions made by been undertaken. Works to upgrade the for investment or rationalisation, to The total area of open space exceeds Public Open Space Code of Practice and A dedicated team of volunteers Council on: toilet facilities to meet building code and maximise community benefit. 550 hectares. reported monthly to SA Water on reserve contributed 3,052 hours of time to assist workers health and safety requirements Property management processes have The Memorial Arch at Mitcham Reserve water usage. with maintenance and preservation of ► Master Concept Plan. for staff and the community will be garden and open space areas in Gamble been developed and introduced to deal was restored and the decking on the Turf rejuvenation was completed at ► Community Land undertaken in 2014. Garden, Urrbrae Wetland, Nellie’s with unauthorised use of council land. Mitcham Reserve footbridge was Bailey Soccer and Rugby ground, Price Management Plan. Garden, Betty Long Garden, Davies replaced. Memorial Oval, Karinya Reserve and Upgrades to sporting facilities and Thomas Reserve and Goodale Gardens. ► Dog management on the reserve. Blackwood Hill Oval during the year. The Access and Inclusion Plan clubrooms were undertaken totalling Lighting and fencing have been updated around $220,000, including kitchen at the Windy Point Look out in order to playing surfaces were aerated, fertilised Council and Trees for Life jointly Council began preparing an Access upgrades, air conditioning replacement improve the amenity and safety of and top dressed to increase the vigour managed 31 Bush for Life sites. A total Mitcham Trails and Inclusion Plan which will set out and accessible ramps and toilet facilities. this area. of the turf and help alleviate areas of of 4,448 volunteer hours assisted in The planning and implementation of Council’s commitment to advancing the compaction to improve player safety and the management and preservation of Improvements were made to community shared use trails throughout Council’s City as a welcoming and inclusive place, irrigation efficiency. Council’s woodland reserves. with a particular focus on outcomes for facilities, including replacing air Sports Grounds and Turf bushland reserves continued. Permit and people living with disability. Priorities conditioning in community centres, Maintenance other land management approvals have identified will assist residents to move lighting of the car park at Mitcham Garden Bed and Verge Tree Audit continued to be discussed and negotiated Two tennis courts were upgraded at about and to actively participate in the Railway Station and upgrading both Maintenance for areas in Blackwood Hill Reserve, Balham Reserve with works including Council engaged specialist contractors life of our community. Residents living kitchens at Blackwood Community Ashby Reserve, O’Deas Reserve and repaving the courts, painting and line Council managed over 150 landscaped to complete an audit of all trees in with a disability and their carers, friends Centre. Saddle Hill Reserve. marking, new fencing and improvements gardens and roundabouts located across Council reserves. This project resulted and family, parents who use prams and Floor plans are now available for Council undertook regular inspections to local landscaping and equipment in the City. Water Sensitive Urban Design in a number of trees being removed due strollers and senior residents will benefit Council’s community centres, to assist and coordinated the maintenance of the the adjacent reserve. One dilapidated principles were adopted as part of the to high risks as well as pruning of many directly from this Plan. the community when making bookings Zone two trails to set standards. Council court was removed and returned to management approach with planting trees to reduce risk to open space users. and utilising community facilities. presented an information session about open space. of drought tolerant species, use of local the trails to the Blackwood Reconciliation Development of a contaminated sites stormwater capture, mulching and soil Sports lighting at Price Memorial Oval Netherby Reserve Group and Clapham Primary School. land classification and management management. was replaced during the year and the old policy has commenced. A new gazebo, seating, tree planting and Community trail volunteers supported lighting columns removed. landscaping was completed at Netherby maintenance to the Lynton Reserve Regular communication and meetings Water conservation continued to be a Playgrounds Reserve following consultation with local Trails, Ashby Reserve, Saddle Hill and occurred with lease and licence holders high priority. Council operated under community and facility users. Blackwood Hills Reserve. of Council facilities. Council’s 59 playgrounds were regularly the Irrigated Public Open Space Code of inspected and maintained by removing Throughout the year 10 community trail An independent revaluation and Practice which focuses on best practice graffiti, replacing vandalised equipment volunteer sessions were conducted condition audit has been undertaken of irrigation and turf care. A number Sutton Gardens and topping up soft fall. Playgrounds with 216 hours of volunteer trail Council’s buildings. of Council’s major playing fields are were renewed at Balham Reserve, A major upgrade of Sutton Gardens was maintenance completed. irrigated by bores which are registered Mortlock Park and a new playground was completed. The old brick retaining walls and regulated under the Natural built at Meadowbank Reserve to replace and perimeter fencing was removed Resources Management Act 2004 a play structure that was destroyed and new paths, new park furniture, during a storm event.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 28 29

CITY CHARACTER AND DESIGN Development Services Mitcham Cemetery Council continued to maintain street trees through pruning to maintain health, 1,256 applications were lodged seeking Council continued to redevelop and amenity and safety as well as planting Development Plan Consent. A total of improve the older section of the Mitcham a mix of indigenous, native and exotic 1,138 decisions were issued. 100% of Cemetery. The last of the main paths trees. Schedule 1A and complying development on the lower heritage area have now applications have been processed within been paved. Detailed design to improve Development continued of innovative legislated timeframes. the stormwater management within the street tree water program where cemetery was completed. TREENET inlets are being used to A total of 136 development applications capture excess stormwater for irrigation were referred to the Development New interpretive signs have been added at a streetscape scale. Assessment Panel for determination. to the area around the cemetery.

Council received a total of 1,237 Council, with the support of volunteers, building rules consent applications with restored existing grave sites, defined Street Tree Planning a total of 1,210 decisions being issued. burial areas and undertook work on Council continued street tree audits with maintaining existing sites, this has All applications that included a over 58,000 street trees identified. The included defining previously unmarked swimming pool were inspected for audit process provides an evaluation sites with concrete edging and spreading compliance with the Building Code of and management tool to ensure that the white gravel over the sites. Australia and the Australian Standard potential impacts of changing climatic relating to pool safety barriers. conditions can be reflected in the management plans for Council’s ageing LIVEABLE CITY An electronic development application GREEN STREETSCAPES street trees. register was established published weekly on Council’s website. Street Trees Maintenance Trees in over 70 reserves were assessed A well-designed with an emphasis on the condition and All land management agreements and Planting health of the trees. and safe City relating to land within the Council area Council adopted a whole-of-suburb Following severe storms in December have been sourced from the Lands Title approach to street tree planting to responsive to and February, 500 storm damaged trees, Office and are now stored and searchable improve establishment and maintenance including those in high use reserves, lifestyle, heritage, in Council’s Electronic Data Records efficiencies. Tree audits in Clarence were audited to determine if they posed a Management System. Gardens, Cumberland Park, Westbourne safety risk and/or required work to make environment and Park, Hawthorn, Melrose Park and Daw safe. Over 300 trees were identified for Park identified 130 trees in poor and landscape. additional tree pruning. deteriorating health and were removed.

A total of 1,100 new trees were planted to replace trees removed as a result of tree audits and to fill gaps in street tree planting across these areas. Focusing into defined areas will improve the efficiency and survival rates for new trees. Planting also focused on restoring avenues including Kingston Avenue, Ormond Avenue, Price Street, Gladys Street, Eynesbury Avenue and High Street to ensure they remain attractive well into the future.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 30 31

HOUSE CHOICES Policy Review and Development Activity Centres Strategic Heritage Development Plan Directions Review Amendment Section 30 Review of the Consultants have been engaged to Work continued on a Heritage Development Plan strategically review the nature of existing Development Plan Amendment to In February the Minister’s delegate centre zones in terms of location, size, incorporate additional Local Heritage confirmed that Council had completed land use and configuration, and to Places in Mitcham’s Development Plan the necessary procedures pursuant to identify any current or potential future and to investigate potential additional Section 30 of the Development Act gaps in the distribution of centres. Historic Conservation Zones/Policy in reaching an agreement as to the Areas. As part of this Plan Amendment investigations and Development Plan Southern Corridor Structure Plan potential Heritage Places and Historic Amendment program for the Council. A series of workshops involving Conservation Areas have been identified Department Planning Transport and The Strategic Directions Report identified and examined against criteria for Infrastructure and Elected Members to aspects and policies in the current inclusion in Council’s Development Plan. focus on areas as candidates for change, Development Plan which will require renewal and/or growth, identification The Heritage Development Plan further investigations to be undertaken of priority growth areas at Mitcham Amendment commenced a 12-month over the next five years to meet Council’s Centre and other growth areas including ‘interim operation’ period on 13 February Strategic Vision and have regard to the Blackwood Centre and St Marys/Bedford 2014. The first six months of this interim policies and targets contained in The 30 Park adjacent Flinders University and operation period saw Council carry out Year Plan for Greater Adelaide. Flinders Medical Centre. community consultation and decide It is noted that the Strategic the content of the final draft of the City of Mitcham Residential Investigations are to be undertaken Development Plan Amendment. Strategy 2007 (Planning) ahead of a Statement of Intent being This strategy was reviewed with Watercourse Development Plan commenced. a subsequent strategy adopted by Amendment Residential Yield Analysis Council on the 24 June 2014 titled the The Watercourse Development Plan A residential yield analysis is being Residential Strategy 2014. Amendment, to protect riparian undertaken of the Council area based on character, property and life from flooding current Development Plan provisions and events associated with the Brown a focussed analysis on areas of potential Hill Creek and Sturt River and their growth, utilising various density models. tributaries, is awaiting further progression of the Brown Hill and Keswick Creeks Stormwater Management Plan.

Council is committed to advancing the Watercourse Development Plan Amendment however an integral component of this project is having an appreciation of the flood plain mapping for Brown Hill Creek.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 32 33

SAFE PUBLIC REALM Public and Environmental Free food safety training programs were alleged food poisoning, poor personal Bushfire Protection Management prevention works to ensure safe access and enforcement around areas of high Health Control offered to all food handlers working hygiene and poor food handling practices for CFS vehicles and personnel, and risk to public safety, including hospitals, Council continued its approach within the City of Mitcham. Programs were investigated. reduce fuel hazards near houses. Fuel schools, hotels, bike lanes, clearways, The Cities of Unley and Mitcham to bushfire prevention and land were promoted through the Mitcham hazard reduction works were undertaken events and shopping precincts. developed a draft Public Health Plan, management by educating and informing Community News, Council’s website and in Ashby Reserve, Brown Hill Reserve, aligned with the goals of the State Public residents of their responsibilities under during food inspections. Dog and Cat Management Tilleys Hill Road, Chowilla Street, Randell Health Plan, as required under the South the Fire and Emergency Services Act Park, Perry Lane, Willora Road and Ranger Service Australian Public Health Act 2011. The Environmental Health Officers inspected Responsible pet ownership continued 2005. Residents living in the high Willunga Street Reserve. draft Plan began consultation in June events held in the Council area to ensure to be promoted and encouraged with fire prone areas were encouraged to The Ranger Service continued to provide 2014. satisfactory standards as required under the aim being to achieve a reduction in remove woody weeds, undergrowth and an after-hours service on weekends the Food Act are being met. the public and environmental nuisance flammable material from their properties and evenings to ensure regulatory and Council’s Environmental Health Service Immunisation caused by dogs and cats. Educational through publicity, inspections, notices emergency response services were continued to meet the outgoing Plan’s Council’s Environmental Health Officers and promotional information was and personalised letters. Council wrote 90 community and school based provided to the community. Council’s objectives by conducting routine public underwent training provided by SA available on the website, publications to 1,300 residents advising them of immunisation clinics were conducted Rangers performed routine patrols and health inspections and follow-up Health and the Local Government and the Mitcham Community News. their responsibilities under the Fire and with a total of 8,637 vaccines surveillance of Council facilities and inspections, responding to customer Association to support the legislative Emergency Services Act and asked administered. events outside of office hours, to enhance complaints and investigations, and transition to the new South Australian Information about responsible pet residents to undertake necessary hazard public safety. undertaking community education on Public Health Act 2011. ownership was presented to local schools A total of 15 influenza clinics were and Council participated on the Dog and reduction work. undertaken administering 794 Influenza public health matters. 80 routine inspections were undertaken Cat Management Board with a display vaccines as part of Council’s flu as part of the public health inspection Council continued to focus on high risk By-laws stand at the Royal Adelaide Show. vaccination program. program and 16 follow-up inspections areas from the south west corner of Mitcham Environmental Two banners encouraging residents to Council continued to enforce its By-laws were completed to ensure compliance Shepherds Hill Reserve, north east to the Management Project ‘Register your Cat and Dog Now – avoid as shown in the table below. with relevant legislative requirements. junction of Belair, Old Belair and Sheoak a fine and register today’ were displayed Parking Control The Clean Sites Project continued to 277 inspections and follow-up Roads, including, Ardrossan, Highland, at various locations throughout the City help prevent pollution from building and inspections were undertaken in response Neate, Nunyara, Aerial, Peppermint and Council, to ensure public safety was in May and June. Street Lighting construction sites entering waterways and to complaints concerning inadequate Banksia Avenues, Mead Street, Burnell maintained, continued to monitor Council maintained public lighting and polluting the surrounding environment. housing and living conditions, vermin Council reviewed year two of its Dog and Drive, Gum Grove, Belair Road and parking controls, engage in education, investigated concerns raised by the Particular focus is on the Craigburn Farm control, waste water treatment systems, Cat Management Plan 2012-2017 that streets on the southern side of Gloucester management and enforcement of the community regarding lighting standards. development. Close partnerships with the public access swimming pools and provided a program of actions including Avenue in Belair and Blackwood. Australian Road Rules and associated legislation. A coordinated approach EPA and KESAB continue to strengthen spas, mosquito control, cooling towers trialling a new approach to Dog and Council encouraged residents to Council purchased 20% green power ensured that parking spaces were our presence in the building industry. 37 and Legionella control, air pollution and Cat Door Knock Program and reviewing undertake fuel hazard reduction clean- for 12 and 24 hour street and subjected to regular inspections properties were inspected as part of the stormwater pollution. registration renewal forms for animal ups on their properties by providing traffic lighting. and turnover and compliance was clean sites program. management. the opportunity for residents in the ‘fire Education and promotion of public maintained. A total of 6,001 expiation 9,625 dogs were registered with 452 danger area’ to burn green waste and and environmental health was notices were issued and emphasis delivered through special interest expiations issued for breaches of the Dog to dump, free of charge, green organic Food Safety continued to be placed on education group presentations including and Cat Management Act 1995 and waste removed from their properties on Council continued to promote and pollution prevention, squalor and Council’s By-Laws. Council impounded specific days in October and November prior to the start of the fire danger enforce proper standards of public and hoarding, Legionella control and Local 246 dogs of which 232 were later By-Law Date Passed Date Gazetted Expiry Date environmental health through inspection Government’s responsibility to improve returned to their owners (a return rate of season. and monitoring programs to ensure and protect public and environmental 94%). Council has also continued to work with 1. Permits and Penalties 24 June 2008 3 July 2008 1 January 2016 adequate standards of public health were health. The Cat By-Law implemented with landowners to develop voluntary land 2. Moveable Signs 24 June 2008 3 July 2008 1 January 2016 met in the community. 3. Local Government Land 24 June 2008 3 July 2008 1 January 2016 217 routine food safety inspections and 2,444 cats registered. Strategies management plans for the removal of High risk food safety audits were 83 follow-up inspections were carried out on responsible cat ownership and woody weeds and pest plants from their 4. Roads 24 June 2008 3 July 2008 1 January 2016 undertaken for 19 food businesses on food premises to ensure compliance educational programs relating to properties. 5. Dogs 9 September 2008 18 September 2008 1 January 2016 within the Council area. Businesses were with the Food Safety Standards and the ‘Responsible Cat Ownership’ were Maintenance of fire tracks and fuel 6. Cats 23 March 2010 1 April 2010 1 January 2018 audited according to their relevant audit Food Act 2001. 25 complaints relating undertaken. breaks in woodland reserves continued 7. Waste Management 24 June 2008 3 July 2008 1 January 2016 frequency ranging from 3 to 12 months. to unsafe food, unclean premises, to be a major focus for Council’s bushfire

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 34 35

CREATIVE AND LEARNING COMMUNITY Library Service Approximately 1,525 people attended total contributed 3,096 hours of valued Children’s Book Week, with an additional service during the year. The Library Service received 339,949 564 children participating in school visits. There were 30,712 active The Toy Libraries have 400 borrowers holiday programs. borrowers registered with the service who paid the annual to fee to use the borrowing 920,125 items. This included Programs for youth were held including service. 17,529 educational toys and 58,880 items sent to borrowers at a make-up session, a babysitting course games were borrowed by families in the other library services. 21,724 people and a graphic novels session. community. participated in library activities. Programs for adults were held including The Library Service prepared for the visits by authors Matthew Reilly and Youth Development implementation of Radio Frequency Emma Ayres with a total attendance of Identification (RFID) technology and 231 people. Other sessions included The 2008-2012 Youth Strategy self-service kiosks with the selection of Pruning Roses, Growing Vegetables, underwent a review as part of the a supplier. The library collection was Decluttering and Budgeting. Two development of a new Youth Plan for thoroughly reviewed to ensure that older health information sessions were held 2013-2016. In partnership with the and less used items were removed before on surviving a stroke and fighting South Australian Youth Affairs Council, commencing the tagging process. Alzheimer’s. Every Generation events consultations with over 100 local young were popular with the highlight being people and youth service providers were The Library Service continued to give afternoon tea served daily by Library carried out involving six local secondary high priority to digital literacy and staff. 459 people participated in activities schools with students ranging from Years provide access to electronic sources with ranging from cheese making to memory 7 to 12. the most popular being Press Display. INCLUSIVE trees. 38,481 searches of the Libraries’ Soul Divas, with Council support, AND CAPABLE subscription databases were undertaken The Library Service supported 17 book conducted a series of Emotional Health which included 11,322 e-audiobooks discussion groups with 170 members and Wellbeing workshops for over 80 and e-books that were downloaded by whom met monthly, one writers’ group girls aged 12 to 15 years from local high COMMUNITY GOAL customers. Wireless usage increased and a monthly knitting and crochet schools. The workshops taught skills to with 4,660 wireless logins over the group. New community groups were manage body image issues, poor self- A community that course of the year. 176 people attended introduced including scrabble, cards and esteem, bullying and stress. IT training which focussed on helping English as a Second Language. Encounter Youth, with funding support welcomes and respects all customers getting started on the internet The Libraries’ annual booksale continued from Council, conducted Safety at people and brings them and email. IPad classes have again been to be popular with approximately 650 Schoolies Seminars to over 700 year 12 very popular. people attending the event. students from secondary schools within the Council area. These seminars helped together in friendship and Almost 72,000 queries were The Library currently holds 114,506 educate local young people about the received from members of the public, books, magazines and audio-visual community lead action. effects of alcohol, poor decision making Administration and Elected Members. items. Blu-ray discs were added to and the responsibilities of individuals Questions were answered in person, over the range of collections offered by the for their own safety and their friends the phone and via email. Libraries this year. when participating in end of school year Preschool storytelling sessions continued The Home Library Service delivered celebrations. to be held twice weekly at each items to 185 individuals who were Council provided funding support to Library with 7,350 children and carers unable to visit the Library. The the Sammy D. Foundation to deliver attending. Community Bus transported 53 residents seminars to over 600 Year 9 to 12 for monthly Library visits. Baby story-time sessions continued to be students from six local secondary extremely popular with 2,339 children Approximately 60 volunteers assist in school to raise awareness about the and carers attending. the delivery of Library Services and in consequences of alcohol fuelled violence, bullying and antisocial behaviour.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 36 37

Council with the Blackwood Football Council assisted Blackwood High School ENGAGED COMMUNITY Elections Public Participation The policy outlines the Council’s Club facilitated the Sammy D. and Urrbrae Agricultural High School commitment to consultation and The Elected Body totals 14 members. Members of the public have a number Foundation, SAPOL and SA Ambulance with their Student Representative Council Community Information recognises the important relationship Council’s current representation quota of opportunities to present their views on to deliver a Party Wise Forum to juniors Leadership Days. Over 30 students and Arts it has with its community, the need is one Councillor for every 3,380 particular issues to the Council: and parents. Over 60 people attended participated in the events that were to communicate clearly about those The Community Information Service electors – 14 Elected Members for the forum, where information about held at the Council Chambers and the ► Deputations matters which affect them and the continued to provide information and 47,324 electors. This compares with the consequences of irresponsible Blackwood Community Centre. need to engage in a meaningful way support for residents, community groups, average representation quotas for With the written permission of alcohol consumption, the risks and when decisions need to be informed by businesses, government organisations, councils of a similar size and type the Mayor or Chairperson of a responsibilities of hosting a party, the community input. and interstate and overseas contacts. which include: City of West Torrens – committee a member of the legalities involved and what to do in an Community Grants Topics included social and recreation one Councillor for 2,600 electors (15 public can address a Council or Copies of the policy are available for emergency situation were shared. Council continued to support local groups activities, historical, tourism information, Elected Members for 39,000 electors); committee personally or on inspection at no cost at the City of Campus Life continued to deliver through its Community Development demographic statistics and environment the City of Playford with one Councillor behalf of a group of residents. Mitcham’s Civic Centre, 131 Belair Leadership and Resilience Building Grants program. A total of $30,500 issues. The demand for hard copy for every 3,288 electors (16 Elected Road, Torrens Park and may be ► Petitions Programs to over 200 students from was allocated to 27 organisations in the information from the community is high Members for 52,622 electors); and City downloaded from Council’s website at Blackwood High and Pasadena High categories of community and cultural with over 31,200 information flyers of Campbelltown – one Councillor for Written petitions can be www.mitchamcouncil.sa.gov.au. Schools, as well as involving a number of development, recreation, community and brochures updated and distributed 3,106 electors (11 Elected Members for addressed to the Council on any local Primary Schools. events, environmental improvement, through community information displays 34,172 electors). issue within the Council’s facilities upgrade and equipment from Civic Centre, Mitcham Depot, jurisdiction and are presented Community Survey Council received a grant from the Office A Review of Representation commenced purchase. Mitcham and Blackwood Libraries, to the next meeting of Council for Youth to deliver a series of events and in 2012 and was completed in A Community Survey was not Mitcham Cultural Village, Heritage following their receipt. activities as part of National Youth Week Council provided through the Recurrent October 2013. Council’s structure and undertaken during the year. A revised Research Centre, Mitcham, Hawthorn, celebrations. Over 400 young people Grants scheme a total of $21,500 composition is unchanged as a result of A member of the public can write to the feedback framework will be implemented Cumberland Park and Blackwood participated in a range of activities in support for the Australian Refugee the review. Council on any Council policy, activity or in 2014/2015. Community Centres. held across the Council area, delivered Association, the Blackwood Christmas service. Pageant, the Blackwood Hills Christmas in partnership with the Blackwood New resident kits were sent to welcome Members of the public can contact Carols, the Blackwood RSL Anzac Eve and Mitcham Libraries, Blackwood 1,185 new households to the Mitcham Representation Submission and Elected Members of the Council to Youth Vigil, Mitcham City Band, Flinders Community Recreation Centre, Mitcham Council area. Boundary Change discuss any issue relevant to the Council. Village Community Shed and Scorcher University to support the Harvey Hayes A Mitcham Community Directory, Under Section 28 of the Local Fest. Scholarship Prize and local Scouts detailing community groups, Government Act 1999 it is possible for groups. The Mitcham Hills Community Housing organisations and Council information, a member of the community to initiate Public Consultation Policy Association continued to provide medium Council, through its individual donation was prepared for distribution to a wide an elector submission to request Council The City of Mitcham values effective term, affordable accommodation for local scheme, supported 74 individuals who variety of government organisations, local to consider changing Council boundaries consultation in developing a positive young people in the Mitcham hills area represented the City of Mitcham in a groups and to welcome new residents. or to alter the composition of the relationship with its community and with the support of the Baptist Care SA range of state, national and international representative structure of Council. The Foyer Gallery hosted 11 exhibitions recognises that community input is and Junction Housing. opportunities, with a total cost of including Reconciliation Week and valuable in the decision-making process. $10,000. The Mitcham Youth Advisory Committee South Australian Living Artists Consultation and Engagement Council’s Public Consultation policy was reviewed and 11 local young people (SALA) promoting country artists with ensures that the Council’s responsibilities in years 9 to 12, representing four local participation from various local artists Community consultation was undertaken to effectively communicate and engage secondary schools were recruited. The and local schools with 40 artists on: Annual Business Plan and Long Term with stakeholders are fulfilled. new structure improves links between displaying arts and crafts. Financial Plan; Heritage Development Council and local high schools and Plan Amendment; WA Norman Reserve; Community displays were organised for offers far greater opportunities for Blackwood South Traffic Management 25 individual groups and organisations youth engagement and leadership Review; Denman Tennis Club; Access including volunteering, bush fire development. and Inclusion Plan; and Sherwood Drive awareness, history month, youth week, Reserve. dog and cat ownership and various community consultations.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 38 39

VIBRANT AND DIVERSE COMMUNITY

Events Davidson who had recently passed away Voices of the Village: The unveiling of the Mitcham Village Committee. History talks were given Mitcham Cultural Village in recognition of a lifelong commitment Multicultural Fair interpretive tram signs was launched. to the Blackwood Action Group, Mitcham Cultural Village continued Carols by the Creek and outstanding contribution to the local The Voices of the Village Multicultural Mitcham Historical Society. Information to provide a hub for arts, culture and Carols by the Creek was held on Sunday The Mitcham Heritage Research Centre community. Fair was held at the Mitcham Cultural afternoons and displays were set up in creativity. 8 December at the Soldiers Memorial provided resources for students for Village on 27 October, to raise community the Blackwood and Mitcham Libraries as Gardens. This celebration of Christmas The Australia Day Community Event of individual projects and teachers in areas Each week approximately 600 people awareness of cultural diversity and well as the Rotary Christmas Fair. brought together over 3,500 members of the Year award was presented to the SA of historical inquiry. Guided history walks participated in activities including foster a sense of community. The event the community and included participation Women’s Memorial Playing Fields Trust of Mitcham Village were given to the St The centre responded to over 120 Meditation, Woman’s Discussion Group, showcased cultural dance and music from local schools, churches, service Inc for the annual Bangka Memorial Therese Primary School for the year three inquiries regarding people and places of Tai Chi, Zumba, Yoga, Ballroom Dancing, performances with a focus on different clubs, performers and Council. The event Service. The Excellence in Design students. Mitcham. Seniors in Harmony, Kumon, Pilates, foods from around the world as well as was hosted by Brian Gilbertson and award was presented to the Temperance Bridge Club, Adelaide Sound Connection, cultural and community market stalls. It The Mitcham Heritage Research Centre There are over 30 regular volunteers featured performances by The Borderers Hotel. The Excellence in Community Ballet, Disability Exercise Program, raised the awareness of other cultures continued building community links assisting at the Mitcham Heritage and Humphrey B. Bear. Service Award was presented jointly to Gallery One (art and craft classes for that are represented in our community with ongoing liaison with Coromandel Research and at community history Nan Davies and Colonel Light Gardens children and adults), The Friday Dance Australia Day showcasing their talents and traditions. Valley National Trust and Blackwood events equating to over 3,220 hours. Community RSL. The Excellence in Sport Class (ballroom dancing), Kids Camera Australia Day celebrations including It also offered an opportunity to promote Action Group Local History Sub- was presented to Hugh Haysman. Action (children’s filming courses) and a Citizenship and Award Presentation the Mitcham Cultural Village to the wider much more. Ceremony were held at Carrick Hill to Citizenship Ceremonies community. celebrate Australia, its cultural diversity Four public citizenship ceremonies During the year the number of both The Heritage Research Centre illustrated and the contribution of individuals and were held at which 268 people became casual and regular hirers has remained three multicultural stories on cut-out groups to the community. Approximately Australian citizens. steady, making the facility a very popular figures as well as displaying artwork on 600 people attended the event enjoying a venue for activities, private functions SA ‘About Time’ History Festival the veranda from an art workshop run by shared breakfast cooked by service clubs such as parties and public meeting The SA ‘About Time’ History Festival, Lauryn Arnott that focused on drawing – and live entertainment by the Mitcham sessions. held in May, celebrated Mitcham’s ‘Journeys and Maps of the Imagination’. City Band and local female duo Sitara. diverse history. The Mitcham Heritage The Mitcham Village Markets, run by an 84 members of the community from 20 The Community Shed volunteers assisted Research Centre, Mitcham Cultural Village external group, held monthly with live different countries became Australian children in building an Asian Junk model and volunteers presented nine events. entertainment, fresh produce, food and citizens. boat which was prepared for them in kit Bus tours identifying Mitcham’s house coffee, as well as many local artists, form. Australia Day Awards styles, discovering Mitcham’s corner craftspeople and small business owners. Australia Day Awards were presented to shops and Brown Hill Creek. Guided Mitcham Heritage Research A number of volunteers assisted over recognise members of the community walks through Mitcham and Anglican Centre the year at the Mitcham Cultural Village who have made significant contributions Cemeteries and Colonel Light Gardens The Heritage Centre 2014-2017 Strategic working on special events, operational to the local community. were undertaken. Traditional paper Plan was developed and endorsed by tasks and program development. marbling and bookbinding workshop was Council. The Australia Day Citizen of the Year held at the Mitcham Heritage Research The Atrium Gallery hosted several Award was presented to Angie Pangallo Implementation of the Strategic Plan Centre. Sporting history storytelling slam exhibitions over the year – a display who formed the Gold Foundation that objectives to manage the Local History and quiz was held at the Edinburgh in January and February by five local addresses the needs of children with Collection is underway with preparations Hotel. Open day at the Temperance textile artists and a display ‘Ruminations’ Asperger’s Syndrome and also provides for re-organising the collection for easier Hotel and one on one help with research showing the history of Council’s support to their families and carers. The retrieval of information and manual about early Coromandel Valley families Community Centres during May for Australian Day Young Citizen of the Year handling of records. was offered. Due to demand, additional History Month. was presented to William Billy Russell for events were programmed – all day bus The Maggy Ragless Scholarship establishing the Teen Support Network The Mitcham Community Shed tour of Blackwood View Club, guided was shared between Eden Hills and which provides online support to bullied continued to attract new members walks of Blackwood for Blackwood Action Blackwood Primary Schools to celebrate young people. The Australia Day Award with two sessions at near capacity. The Group and additional paper marbling and milestones: Eden Hills – 100 years of Appreciation was presented to Torben Community Shed hosted a conference for bookbinding workshops. Overall, over celebration in 2015 and Blackwood – 50 Community Sheds around the state on 435 people attended the events. years celebration in 2014. safety.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 40 41

The Mitcham Cultural Village Committee A further 312 residents were assisted Volunteering EMERGENCY continued to assist Council with the with transport and social support to get 360 volunteers contributed 25,170 PREPAREDNESS AND management and direction for the out and about for social activities at local hours of volunteer service to the RESILIENCE Mitcham Cultural Village. community groups and venues, monthly community across 27 programs, with men’s lunches, shopping, visiting family, 20% volunteering in more than one Positive Ageing and Resilient South Project Community Care and for essential medical and therapy activity. Volunteers provide 503 hours appointments. A project to introduce Home and Community Care continued to per week for services including Justice of Council, in partnership with the Cities of taxi vouchers as a feasible option where assist residents who are older and frail, the Peace, health and fitness, community Marion, Onkaparinga and Holdfast Bay, younger with a disability and their carers appropriate was undertaken. transport, social programs, library continued to develop a regional climate to remain living independently in their Volunteers provided a total of 4,557 services, gardens and wetlands, trails, change adaptation plan for the southern homes and participate in community hours of invaluable social support. local history, community centres, youth Adelaide region. The project’s foundation life. The Commonwealth provided 92% services, events, community shed and is a set of scientifically rigorous of Council’s Home and Community Care Home Maintenance and information services. projections regarding regional climate funding for people 65 years and over and Modifications impacts such as sea level rise, reduced Council’s Home Maintenance service 88 new volunteers were welcomed the State provided 8% for people under rainfall, increased storms, bushfires provided essential basic gardening, and inducted in Council’s policies and 65 (50 years if Aboriginal or Torrens and heatwaves. A Climate Change maintenance and simple modifications to procedures including 12 students from Straight Islander). Assistance included Scenarios Report, Regional Profile and 744 residents who received over 4,436 local schools forming the Youth Advisory basic home maintenance, domestic Integrated Vulnerability Assessment hours of assistance. The team focussed Committee. As part of the Volunteer care, transport and social support. were completed. Engagement with on safety in and around the home with Work, Health and Safety Management 1,550 people received 49,351 hours of stakeholders was a critical component improved expertise and arrangements for System, existing volunteers were assistance on 36,806 occasions. of the Resilient South Project. A total of modifications and safety assessments. updated in current health and safety Domestic Assistance 24 workshops involving 141 participants Residents who live in highly vegetated practices including knowledge of the The Domestic Assistance services were were held with representatives from areas and have limited means to prepare Work Health and Safety Act. Volunteers coordinated with a competent panel of State Government, Local Government, for bushfire and yard safety were able to were encouraged to attend Senior contractors that offer residents improved business and community. Of the 141 access more assistance and information First Aid, Manual Handling training, choice tailored to their needs. Occasional participants, nominations from 72 and willing community groups helped if Driver Awareness workshops, Cultural spring cleans have been an important project champions were received. needed. Awareness and Dementia Awareness support to those residents who manage These 72 were involved in subsequent training sessions as well as training their own cleaning. Short term or longer stakeholder engagement activities Community Bus Service relevant to their particular work area. fixed term arrangements have been throughout the Project. The Regional Dedicated volunteer drivers and The introduction of open space reserve directed to those most in need and Adaptation Plan recognises that helpers transported 291 residents, who volunteering opportunities at Mitcham service reviews have been prioritised. In adaptation to climate change is a shared live independently but are transport Scented Gardens, Clapham Reserve, all, 373 residents received 4,818 hours responsibility requiring a joint effort disadvantaged to local shopping centres JWS Morris Reserve and Kenny Park has of assistance. by all levels of government, business, and libraries for 15,347 trips. seen the induction of 32 new volunteers. Social Support communities and individuals. The Project Each bus received new corporate Council’s Community Participation In May, National Volunteer Week was runs in parallel with the development of branding. All operations are now located services are inclusive and the social celebrated with an event attended by the Zone Emergency Management Plan at the Depot and more volunteer drivers connectedness gained is vital to 100 volunteers. A ‘Morning at the for the southern region. and helpers assisted. The service was wellbeing and ageing positively. 74 Movies’ was held in recognition of the also well booked with daytime hires residents enjoyed their weekly Lunch enormous and essential contribution where space is available within the busy Club at Blackwood or Westbourne Park which Mitcham volunteers make to the Centres with transport, entertainment shopping/library schedule. community each year. and interesting speakers and the A committed group of 92 volunteers occasional bus trip. They also dined at providing 9,557 hours of their valuable local venues, community clubs and with time ensured the success of the a local Church group. 1,467 subsided Community Participation and Transport meals were arranged. The Mah-jong services. group at Mitcham Community Centre was well attended by keen players.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 42 43

BIODIVERSITY

Woodland Reserve Following a grass fire at Brown Hill voluntary five-year Land Management Reserve, 12 hectares of the western gully Plan agreements with Council to reduce Council undertook follow-up weed was sprayed to control broadleaf weed weed infestations such as Blackberry, control of Boneseed, Bridal Creeper and infestations. Cape Broom, European Olive and Wild Cape Broom in former ‘Caring For Our Artichoke, re-establish native plants and Country’ grant sites across 67 hectares Primary weed control along Upper lower fire hazards. of Grey Box grassy woodland. Additional Sturt Road and Olave Hill Road was weed control of European Olive and completed, targeting declared plants Council approved $11,860 in grants Buckthorn was undertaken in Blackwood (listed under the Natural Resources to five landholders in the Mitcham hills Hill Reserve and Randell Park and Bridal Management Act 2004) such as to assist in the control of weeds and Creeper in other woodland reserves. European Olive, Cape Broom and Gorse. revegetation of land.

Follow-up bushcare work to remove Bushfire prevention works including Bridal Creeper, European Olive, Tangier clearing and maintaining fuel breaks, Linear Parks Pea and Rice Millet was undertaken at a fire tracks and weed control in woodland former Envirofund project site in Randell and road reserves was undertaken. A The Cities of Mitcham and Onkaparinga Park to support regeneration of local significant fire break and weed control continued to work together to develop native plants. was undertaken in Sleeps Hill Quarry the Sturt River Linear Trail. Minor works Reserve, along with Brownhill Creek continued to be undertaken along the Council, with funding support of Road, McElligotts Quarry and Apex Park. trail to enhance community access. $50,000 by the Adelaide and Mount Lofty Ranges Natural Resources Planning for stage three of the trail from the Coromandel Institute Coromandel HEALTHY Management Board, undertook 0.96 Land Management Plans hectares of declared plant control. A Valley to Coromandel Parade (Horner’s significant fuel break was completed in Council continued to work with Bridge) including a draft project plan was ENVIRONMENT Randell Park by removing Aleppo Pine landowners in the Mitcham hills to completed and community consultation below houses on Beverley Crescent and meet their legal obligations under the was undertaken in partnership with the GOAL Burnell Drive. On-going restoration of a Natural Resources and Management City of Onkaparinga. Grey Box Woodland continued in O’Dea’s Act 2004. Landowners implemented Quarry Reserve by drilling and filling A green and biodiverse European Olives. A portion of the grant City characterised was also used to control Boneseed, Cape Broom and European Olive in Brownies by clean air, land, Quarry. water and responsible The 3.2 kilometre strategic fire break along Sheoak Road was maintained consumption through sensitive bushcare work, spot spraying control of broadleaf weeds along the road edge and brush cutting for fuel hazard reduction. Local native plant cover is being nurtured within the fire break and protection of plants listed under the Federal Environment Protection Biodiversity Conservation Act 1999 continued.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 44 45

CLEAN ENERGY WATER SMART RESPONSIBLE CONSUMPTION AND Environmental Sustainability Stormwater the Adelaide and Mount Lofty Ranges WASTE MINIMISATION Natural Resources Management Board An online carbon auditing program has Council continued to maintain and to support this research and to begin Waste Management During National Recycling Week, Council Street Cleaning been introduced to measure and report upgrade the existing stormwater system detailed investigations on the capacity worked with Edwardstown Primary on Council’s corporate greenhouse gas within the City. Maintenance work Council continued to provide a three-bin A regular cycle of street sweeping was and cost benefits of TREENET Inlets. School, Natural Resources Management kerbside collection system to all residents maintained throughout the City, with emissions. included regular cleaning and removal Board and Picket Fence Community of debris from side entry pits, pipes, Approximately 40 TREENET Inlets including a fortnightly collection of increased frequency in areas affected Overall emissions are: Garden to provide a hands-on lesson on were constructed to assist stormwater recyclables and green organics. A total of by high level seasonal leaf and berry culverts and pollution control devices the role of community gardens to help Total emissions produced: 5,814 tonnes management by harvesting the most 12,529 tonnes of domestic waste was drops. Council’s street sweeping program to reduce the potential for flooding from close the loop with resource recovery. Scope 1 emissions: 1,078 tonnes polluted ‘first flush’ to reduce runoff removed from 28,500 properties, 6,392 swept in excess of 12,400 kilometres of blockages and minimising pollutants Students learnt about composting, worm Scope 2 emissions: 2,369 tonnes and improve water quality in Eynesbury tonnes of recyclables were processed and road and prevented 2,987.41 tonnes of entering local water ways. farms, planted seedlings, painted garden Scope 3 emissions: 2,366 tonnes Avenue, Torrens Park and Coolidge 8,905 tonnes of greens were recovered material from entering the stormwater Council was responsible for beds and discussed how to best recycle Total energy consumed: 28,389 GJ Avenue, Lower Mitcham. for composting. system. approximately 120 kilometres of at home. Scope 1 emissions include the usage of: Council’s waste diversion rate was 5% stormwater pipes at an estimated Two presentations were held to value of $93.5 million. Stormwater below the Zero Waste SA target of 60%. ► Liquid fuels for stationary energy Water Use for Reserves demonstrate the environmental benefits Clean Up Australia Day To help increase our diversion rates, purposes. upgrades were completed in: High of modern cloth nappies. Parents Council continued its commitment to Council began selling kitchen caddies Residents, students and community Street, Mitcham; Barretts Road, Torrens attending the session were able to hire a ► Fuels for transport energy purposes. ‘best practice’ Irrigation Public Open and compostable bags. The aim of this groups participated in Clean Up Australia Park; Cashel Street, St Marys; Batchelor cloth nappy library kit for two weeks at a Space System and Water Sensitive Urban program is to utilise the green organics Day and helped remove rubbish from ► Natural gas. Reserve, Westbourne Park; Suffolk subsided cost. Road, Hawthorndene; Goldney Grove, Design practices. Water use for Council bin for food scraps recycling. parks, reserves and schools. Council ► Refrigerant gas. reserves increased due to a longer than provided support to those who required Hawthorndene; Lowan Avenue, Glenalta; Council continued with the Domestic normal summer period and Council’s assistance with disposing of rubbish Scope 2 emissions come from: and Adamson Avenue, Belair. ‘At Call’ Hard Waste Collection service Street, Parks and Gardens Bins decision to irrigate more open space collected. and appointed East Waste as the new ► Consumption of purchased electricity areas. Council’s 400 tidy bins located in contractor. 962 tonnes of hard waste from the South Australian grid. Water Sensitive Urban Design reserves, parks and streets were emptied was collected from 5,494 residential Scope 3 emissions are indirect emissions on a regular basis depending on seasonal Water sensitive urban design techniques properties, with scrap metal recycled. that are a consequence of Council Kerb and Watertable demands. continued to be considered for all activities, but occur from sources A free waste and recycling tour was Council’s stormwater management A total of 7.04 kilometres of kerb and not owned or controlled by Council, held in conjunction with KESAB works. Stormwater infiltration watertable was constructed at a cost of Lynton Green Organics including: environmental solutions. 16 residents infrastructure was constructed in $2.11 million. Council is responsible for the provision and maintenance of visited sites where waste and recyclables The Lynton Green Organics Drop Off ► Business travel. Naomi Reserve, Pasadena to harvest go including a domestic waste transfer Facility continued to operate on the first, approximately 750 kilolitres from the approximately 798 kilometres of kerbing, ► Paper. station, e-waste recycling factory and a third and fifth Saturday of each month. stormwater system annually to sustain including kerbing on arterial roads, commercial composting facility. This facility accepts green organic ► Waste generation. trees and turf. throughout the City. A composting information session was material for a small fee. Council continued to investigate the held at Gamble Garden, Blackwood for Council provided 20 free disposal days effectiveness of permeable pavement residents wanting to learn more about to assist residents in disposing of green systems to manage stormwater runoff, composting and the benefits for the waste as part of their bushfire season improve street tree health and reduce home garden. preparation. footpath damage from tree roots. Grant funding of $35,880 was provided by Council visited seven child care centres, 1,490 tonnes of green organic material kindergartens and community groups to was collected and turned into mulch and discuss waste minimisation and resource compost material. recovery.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 46 47

VIBRANT DISTRICT STRATEGIC PROJECTS CENTRES AND INFRASTRUCTURE

Community Centres Brown Hill Creek Sustainable The Part B investigation process is Flood and Water Management underway and will benefit from: Council took on the management of three Project new Community Centres – Blackwood ► Revised hydrology (rainfall data Community Centre, Hawthorn The Stormwater Management Authority released in mid 2013 by the Bureau Community Centre and Cumberland Park approved the Brown Hill Keswick of Meteorology and updated runoff Community Centre, which were handed Creek Stormwater Management Plan forecasts (hydrological modelling). back to Council. Together with the in February 2013. The approved ► Updated assessments of creek existing Community Centres – Mitcham Stormwater Management Plan which channel capacity. Community Centre, Mitcham Cultural has been indicatively estimated to cost Village Institute Hall and East Wing $147.6 million has been agreed to ► Updated hydraulic modelling and and Halls for Hire a centralised booking by the Cities of Mitcham, Adelaide, flood plain mapping showing the system was introduced to manage these Burnside, Unley and West Torrens. The extent of stormwater inundation centres. Stormwater Management Plan contains beyond the watercourse. a strategy to undertake works known With the existing senior citizens activities, ► Updated project cost estimates based as Part A which refers to proposed new hirers commenced, including dance, on revised technical information. works downstream of Anzac Highway calisthenics, drama and boxing classes, The Part B process has necessitated and includes approximately 80% of the taekwondo, recreation associations, compilation of a number of reports value of the works required to alleviate yoga, as well as casual hire for meetings and technical investigations involving significant flood risks across the five and events. consideration of a range of solutions. ENTERPRISING municipalities. The centres have been upgraded with Key, feasible solutions include existing The approved Stormwater Management new carpets, kitchens, air conditioning, creek rehabilitation and specific upgrade CITY GOAL Plan outlines a strategy for the works crockery, tables and chairs being made creek works, construction of a detention required upstream of Anzac Highway, available for use to the hirers. dam (at two sites), construction of A strong and resilient known as Part B Works, premised on bypass culvert systems together with Council’s recognition of community diversion of creek flows along the rail local economy that opposition to a dam in the upper reaches corridor. of Brown Hill Creek and a preference to It is anticipated that the Brown Hill supports business and pursue a feasible, whole of catchment Keswick Creek Stormwater Management community supported no dam solution. attracts investment. Plan Part B Process Report will be completed and released in September 2014 prior to undertaking a formal public consultation process in 2015.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 48 49

FINANCIAL SUSTAINABILITY

Financial Summary businesses and $0.05 million from ► Grants received for the construction of Eastern Waste Management Authority assets of $0.67 million, The 2013/2014 Annual Financial regarding a fuel rebate. Statements show that Council reported ► Assets worth $0.68 million received an operating deficit of $1.13 million The slight decrease in operating free of charge as part of new representing an improvement of $0.49 expenditure when compared to the developments, and million over the original budgeted third revised budget is largely a result ► Share of equity accounted Council of a decrease in depreciation of $0.48 operating deficit of $1.62 million and an businesses comprehensive income of million as a result of the review of improvement of $0.64 million over the $0.01 million. third revised budget in May 2014, which infrastructure assets (performed at the forecast an operating deficit of $1.77 end of 2012/2013) and revaluations of million. buildings (performed as at 1 July, 2013), Towards a Sustainable Future as well as a net favourable variation of Council invested $12.86 million $0.11 million on materials, contracts Council has set administration the target replacing existing assets and $1.91 and other expenses. These savings of finding a further $1.15 million of million creating new assets, which after were offset by a correction to prior year savings in the 2014/2015 budget. grants and sales of assets resulted in employee entitlements of $0.49 million. The Annual Business Plan (and a cash total of $13.29 million spent associated Long Term Financial Plan) on asset replacement and creation. that was adopted by Council projects Council also repaid $1.11 million in Balance Sheet an operating surplus of $0.17 million loan principal and did not take out any ($0.28 million including Council EXCELLENCE IN new loans. This resulted in an overall Council’s total equity (assets less subsidiaries) in 2014/2015 on the decrease of cash held from $10.21 liabilities) has decreased by $1.64 assumption that those $1.15 million in GOVERNMENT million at the beginning of the financial million from $547.7 million reported in savings are found and delivered. The year to $8.63 million at the end of the the 2012/2013 Annual Report (as at 30 Long Term Financial Plan then projects financial year. June 2013) to $546.1 million as at 30 GOAL June 2014. the operating surplus reducing to $0.05 With a significant amount of cash on million ($0.08 million including Council 2013/2014 was the first financial A Council with hand, Council did not take out any new subsidiaries) in 2015/2016. loan borrowings during 2013/2014 and year under which AASB 13 Fair Value Strong leadership loans outstanding as at 30 June 2014 Measurement was enacted. Council amounted to $7.97 million ($9.09 revalued its buildings in accordance with Financial Ratios and Trends that values its million 2012/2013). this new Accounting Standard as at 1 July, 2013. This resulted in a decrease Provided over are 10 year trends of people, customers in carrying value of buildings of $0.43 Council’s financial indicators and other financial information of interest. A trend Statement of Comprehensive Income million and a subsequent decrease in and partners. annual depreciation. is often a better tool to provide the Council’s operating income increased by context of financial information that is 1.0% ($0.53 million) when compared to The decrease in total equity is also is due not always meaningful if only viewed at a the third revised budget, with operating to a combination of the following: point in time. expenditure decreasing by 0.2% ($0.11 ► Council’s operating deficit of $1.13 million). million, The increase in operating income is ► A loss on disposal of assets for a result of $0.14 million increase in 2013/2014 of $1.44 million, and recovery of utility costs, $0.13 increase in the value of equity accounted Council ► A decrease in the carrying value of buildings of $0.43 million, offset by

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 50 51

Operating Surplus (Deficit) Ratio Net Financial Liabilities Ratio Asset Sustainability Ratio Operating Income, Operating Expenses, Capital Expenditure and Employee Costs

Result Target or Limit Result Target or Limit Result Target or Limit Operating Expenditure Operating Income Capital Expenditure Employee Costs 8.0% 60.0% 150.0% 60,000 6.0% 50.0% 140.0% 50,000 4.0% 40.0% 130.0% 120.0% 40,000 2.0% 30.0% 110.0% 30,000 - 20.0% 100.0% (2.0%) 10.0% dollars $’000s 20,000 90.0% (4.0%) - 80.0% 10,000

(6.0%) (10.0%) 70.0% 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 - 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 Actual Budget Forecast Actual Budget Forecast Actual Budget Forecast Actual

The operating surplus (deficit) ratio is designed to identify The net financial liabilities ratio measures the level of debt of the portion of Council’s rates that is contributing to a surplus Council and articulates that amount of debt as a percentage of The asset sustainability ratio attempts to measure the extent to The graph shows how Council’s total operating income and result, or alternatively the additional portion of Council’s rates total annual income (less the Natural Resources Management which Council is replacing assets at the rate at which it needs total operating expenditure are tracking over the past ten needed to address a deficit result. A positive result on this ratio Levy). The level of debt also affects the amount of interest that to be (on average) to ensure consistent service delivery and the years. It also shows capital expenditure on new and renewal of indicates the percentage of Council’s rates that is available to Council pays and so this ratio is best considered in conjunction maintenance of its asset stock in serviceable condition. It is assets as well as the portion of operating expenditure that are fund new initiatives or to repay debt. A negative result indicates with the Interest Coverage Ratio. important to note that this ratio does not measure if Council is comprised of employee cost. the percentage increase in Council’s rates on top of that funding the asset replacement requirements from sustainable The adopted Council target for this ratio is not to exceed 50% already proposed for that year required to achieve a break even sources. It simply measures that Council is actually replacing and the results above show that for 2013/2014, Council’s net position. assets at the rate at which they are wearing out. financial liabilities are well below this limit. Average Rate The adopted Council target for this ratio is 6%. Council has The adopted Council target for this ratio is not to exceed 1,500 commenced a review of this and its other financial indicators 100% of the annual depreciation charge on replacement of 1,400 and targets in conjunction with its Audit Committee in an effort Council’s assets. The results above show that for 2013/2014, Interest Cover Ratio 1,300 to further improve its monitoring and measurement of financial Council’s asset sustainability ratio was below this limit primarily 1,200 Result Target or Limit 1,100 sustainability and ensure that the ratios and targets being used 6.0% as a result of reductions to the levels of capital expenditure dollars $ are the most appropriate for the City of Mitcham. 5.0% on renewal/replacement that were brought to account via 1,000 4.0% 900 3.0% Council’s budget reconsiderations, some of which has been re- The results above show that the 2013/2014 operating 800 2.0% 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 budgeted into 2014/2015 and have positively impacted on the Actual deficit was (2.6%) which is below the current target of 1.0% - 2014/2015 forecast ratio. 6% set by Council. Council is committed to balancing the (1.0%) The graph shows a basic calculation of the average rate for budget excluding non cash gains from subsidiaries by year (2.0%) This ratio will be developed further in 2014/2015 in (3.0%) Council. It is the total rate revenue divided by the number of 2014/2015. 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 conjunction with Asset Management Plans. Actual Budget Forecast rateable properties to give an average rate per property across all rate categories combined. This differs from the amount of The interest cover ratio measures the affordability of Council’s rates that the average property actually pays in each category debt and articulates the portion of Council’s total operating which is based on the average property valuation of that income (less Natural Resources Management Levy and category, not the number of properties. interest income) that is being used to pay interest. This ratio is strongly linked both to interest rates and the level of debt and so this ratio should be considered in conjunction with the Net Financial Liabilities Ratio.

The adopted Council target for this ratio is not to exceed 5% and the results above show that for 2013/2014, Council’s interest cover was well below this limit.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 52 53

Improvements to Financial Rating Asset Management SERVICE EFFICIENCY AND Processes A rating data base of approximately Council has purchased and implemented EFFECTIVENESS Ongoing improvements the finance 28,300 properties was maintained for a new asset management system that With $2.48 million of cost and efficiency ► Continuous Improvement Business reporting framework were introduced billing and collection of rate payments will have the capability of holding all Service and Efficiency Review savings delivered / targeted over the Processes. including: and the administration of Council’s current information relating to each The Efficiency and Effectiveness last two years and next year, Council Rating Policy (Appendix C). Council asset, its condition and financial value. Program commenced in 2012 to provide ► Review of Corporate Computer ► Tailored quick links to individuals for is starting to transition from a period raised $43.8 million in rates revenue This information assists in the selection a resource to identify and progress Systems and Capabilities. desktop reporting. of large wholesale savings to a more towards the delivery of services to the and prioritisation of Council’s assets for efficiency savings. The Program has a structured and steady annual cost and ► Compliance Staffing and Rostering ► Implementation of ProWizard reports community in 2013/2014. future renewal and/or upgrade. range of objectives including reducing efficiency saving regime. That is not to Review. to produce financial reports. cost, improving business processes and Council’s infrastructure including say that there are not still large wholesale addressing service level gaps. ► Environmental Health Staffing Review. ► Three day close-off of Creditors and Auditor Remuneration roads, kerbing, footpaths, bridges savings to be found, but that they will better use of accrual accounting and bus shelters has recently been Between 2012 and 2014 cost and start to become harder to realise and ► Planning Team review. principles, preventing timing issues Remuneration for audit services for assessed against a series of ‘distress/ efficiency savings of $1.335 million were require more upfront resourcing and This program has been consistently of BAS. 2013/2014 amounted to $52,000. failure’ condition criteria and given identified and delivered and a further investment. building momentum and is starting There were no payments for other non- an overall ‘condition index’. Data $1.145 million is targeted for 2014 ► Monthly balance sheet reconciliation Efficiency and Effectiveness Projects that to deliver significant benefits in terms audit related services. The appropriate relating to all Council’s assets including /2015. Whilst cost and efficiency savings processes underway. have been completed or are progressing of cost savings and general business Auditor Independence Statements are condition, location, dimension, as well can always be achieved, once the quick include: improvements. It is driving a culture of ► Gradual enforcement of purchase included in the Financial Statements as replacement value and depreciated wins have been identified and delivered continuous improvement where people order usage. section of this report. value is stored in an Asset Management more effort and upfront investment is ► Domestic Waste Services Review. are encouraged and enabled to make System. needed to obtain them without affecting ► Weekly treasury report. ► Procurement and Spend Analysis. positive changes within their work area. service outputs. The Asset Management System includes Capital and Operating Budget handbooks Asset Management Plans ► Printing Rationalisation Project. were provided to identify general ledger a GIS component which allows data to The strategic asset management coding of budgets by function to facilitate be displayed graphically on a map. The plans for traffic (which includes roads, the correct coding of expenditure during condition assessment assists Council footpaths, kerb and water table) along the year. in prioritising and programming future with the open space asset management replacement work and maintenance A number of new policies were plans have been completed in draft work. The Asset Management System developed and adopted including: format for presentation to Council. also includes a sophisticated strategic ► Treasury Management and Reserves. forecast modelling component, to determine when the assets will require ► Accounting for Property, Plant, replacement in the future and how much Equipment and Infrastructure. capital expenditure Council will require in ► Re-budgeting into Next Financial Year. future years to facilitate their renewal.

► Debt Management. Based on the condition of assets a review has also been undertaken to determine Control Track was implemented to assess the expected useful life of asset and manage Council’s financial internal categories. The determination of useful control environment. Assessment reports lives of assets with greater confidence is were presented to the Audit Committee critical when forecasting asset renewal meetings throughout the year. and the financial cost to the community. A Treasury Management Policy was implemented and the resulting focus on cash flow requirements foresaw no need for an additional debenture.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 54 55

GOOD GOVERNANCE

Documents Available to Policy Documents Environmental Management Fleet Management Kerbside Numbering and Street Naming Public Consultation Requirements the Public Community Relations Anti Graffiti Greening the Fleet Laneway - Disposal/Change of Use of Awards for Excellence Banners and Signs (temporary) for Governance Major Vegetation Pruning or Trimming Non Community Land The City of Mitcham has a range of Collections for Charitable Projects Local Functions Caretaker Nature Strips/Verges - Conditions for Use Public Toilets - Cleaning corporate governance documents, Community Forums Biodiversity Criticism of Officers by Council Members Outdoor Dining Reserve Reinstatements registers and policies to assist with Customer Complaints Environmental Improvement - Elected Members Attendance Parking Control – Changes Reserves - Extension of decision making and to ensure Customer Service Operations Organisation at Conferences Resident Access to Properties along Reserves - Quarries Council’s activities are undertaken in Media Waste Management Elected Members Use of Email Public Roads Reserves - Special Use of Reserves and an accountable, efficient, open and Neighbourhood Watch; Waste Management Recycling Election Signs Road Naming Sporting Facilities by Various Groups transparent manner. These documents Assistance to Programs Water Use and Catchment Protection Flag Flying Roadside - Significant Vegetation Reserves – Woodland are also available to the public from Petitions Requiring Signatures Induction, Training and Development Roadside Reserve Maintenance Reserves Creekline – Additional and Financial Management the City of Mitcham Civic Centre, 131 Public Consultation for Elected Members South Road Streetscaping Development along the Sturt River Acceptance of Money by Council Officers Belair Road, Torrens Park or on Council’s Recognition of Achievement Internal Review of Council Decisions Stobie Pole Murals and Minno and Brown Hill Creeks Asset Capitalisation and website at of Sporting Clubs Long Service – Elected Members Street Lighting – Energy Efficiency Road Naming Materiality Thresholds www.mitchamcouncil.sa.gov.au. Trading Table Sites Members Allowances and Support Street Lights - Shading Sale of Roads/Reserves Asset Class Wreaths Nomination of Outside Persons Street Litter Bins Senior Citizens Clubs The following list outlines current Capital Funding of Major to External Bodies Streetscapes and the Undergrounding Signs - Criteria for Sponsorship on corporate governance documents, Development Control External Facilities and Projects Order Making of Services Sporting Grounds Amended Plans - New Applications Community Development Grants registers and polices: Private Use of Goods and Services Tree Sport and Recreation/Community Amendment to Approved Plans Contracts and Tenders Public Consultation Facilities Registers and Returns Appeal Determinations Debt Legal Provisions Unincorporated Bodies Sturt Gorge Management Applications for Determination by the Depreciation Conflict of Interest – Elected Members ► Register of Campaign Donations Whistleblower Protection Unauthorised Use of Council Land Development Assessment Panel Donations - Individual Obtaining Legal Advice Returns. Vandalism - Council Buildings Building Approvals - Supply of Lists Financial Statements Government Relations Legal Advice ► Register of By-laws. Building Audit Inspection Impairment of Assets Protocols for Joint Council Projects Social, Cultural and Community Property Management Deferrals Individual Achievement Grants Services ► Register of Community Land. Human Resource Management Asset Management Development Application Checklist Insolvent Non-profit Organisations Anti-Violence Acting Chief Executive Officer Commemoration/Naming ► Register of Dogs. Development Applications - Insurance of Buildings Occupied by a Community Care Services Corporate Wardrobe Council Commemoration of Service to Industrial or Commercial Club on Council Land Community Collections and ► Register of Members Allowances and Council Contribution to Staff the Community Environment Resource and Development Internal Controls Information Services Benefits. Christmas Lunch Council Offices - Use of Mayor’s Parlour (ERD) Court - Actions Investment Community Cultural Arts Development Leave for Executive Officers and Committee Room ► Register of Land Management ERD Court – Elected Member Evidence Land Under Roads Community Noticeboards - Conditions Occupational Health and Development on Council Land Agreements. ERD Court - Third Party Joiner Appeals Non-Current Asset Revaluation of Use Safety Statement Fences between Private and Council Heritage Subsidy Predicted Financial Result Community Survey (Annual) ► Register of Land Management Outside Employment of Property Land Management Agreements – Rates - Payable by Instalments Community Transport Agreements – Development Council Employees Gaming Machines Associated with Development Rating Libraries Closures on Public Holidays Applications. Youth Employment and Training Lease of Council Houses Application Significant Accounting Mountain Bike Leases ► Register of Interests – Elected Landscaping Sponsorship – Charity Information Management Volunteer Liquor Licence Applications - Members. Notification Procedures Sponsorship, Grants and Donations Complaints about Residents Youth Services Consultation (Council owned Notification to Elected Members Received by Council Elected Members Records Management ► Register of Planning and Building Premises) Strategic Management Planning Inspection Treasury Management Applications. Infrastructure Mitcham Cemetery – Non Council Disposal of Assets Provisional Development Plan Consents Bus Stop Shelters Section – Minimum Standards Risk Management ► Register of Roads. Stormwater Disposal from Low Directional Signs Non Smoking Social Development Side Developments ► Register of Remuneration, Salaries Driveways Objectives for Recreational Areas Survey Certificates Traffic Management and Benefits – Employees. Footpath Levels Olives - Picking on Council Properties Telecommunication Facility Planning Residential Parking Permits Footpaths - Minor Encroachments Open Space - Acquisition, Development ► Voters Roll. Guidelines (July 1997) Footpaths/Paving and Disposal Trees – Emergency Removal of Significant Grass Cutting - Council Controlled Areas Ovals - Minor Works for School Waste Control Systems – Approvals Infrastructure - Changes Infrastructure Maintenance

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 56 57

Codes of Conduct or Practices Copies of Codes and Registers and ► Category Four Reserves (largely Returns are available at the City of undeveloped areas/limited public Code of Conduct - Elected Members: This Mitcham Civic Centre, 131 Belair Road, access). Code of Conduct is a public declaration Torrens Park. of the principles of good conduct and ► Category Five Reserves (woodland standards of behaviour that this Council reserves/important remnant native believes the community could reasonably vegetation). Other Corporate Documents expect of its Members of Council. ► Annual Report. ► Sport and Recreational Facilities (25 Code of Conduct – Employees: This Code ► Audited Financial Statements. facilities). of Conduct is a public declaration of the ► Charter for Centennial Park. ► Drainage Reserves (may contain principles of good conduct and standards Cemetery Trust. watercourses or infrastructure, or of behaviour that the Mitcham Council ► Charter for East Waste. serve no practical drainage function). has decided its stakeholders could ► Council and Committee Agendas reasonably expect of Council employees and Minutes. ► Community Facilities (eg community to demonstrate in the performance of ► Delegations Manual. halls). their duties and functions. This Code is Development Plan and Development ► ► Other Community Land: required by the Local Government Act Plan Amendments. 1999, Section 110. ► Electoral Roll. ► Kaurna Views (former Fees and Charges. Eden Hills landfill). Code of Practice - Access to Meetings ► Information Statement. and Documents: This Code of Practice ► ► Gamble Cottage and Garden. ► Procedure for the Review of is a public declaration relating to public Gladstone Road Carpark. Council Decisions. ► access to Council and Committee Strategic Management Plan. Rupert Avenue Carpark. meetings and the minutes of those ► ► ► Annual Business Plan. meetings and the use of confidentiality ► Lynton Depot (former). Long Term Financial Plan. provisions. This Code is required by the ► Asset Management Plans. ► Lynton Landfill (former). Local Government Act 1999, ► Section 92. ► Mitcham Community Centre.

Code of Practice – Meeting Procedures. Community Land ► Mitcham Community Court and Under Section 38 of the Freedom of Council is required under Section 9(1) This Code of Practice was developed environs (including Mitcham Freedom of Information Under Section 193 of the Local Information Act 1991, a person who and (1a) of the Freedom of Information and endorsed in October 2011. It Library). Under Section 12 of the Freedom of Government Act 1999 (the Act), all local is aggrieved by a determination made Act 1991 to publish annually an contains the Local Government Meeting Information Act 1991, a person has government land owned by Council or ► Winns Bakehouse and Museum. by an agency is entitled to a review Information Statement. A copy of this Regulations and articulates local meeting a legally enforceable right to be given under our care and control (excluding of the determination. There was one Statement is available from practices that are particular to the City of The Community Land Register and access to an agency’s documents in roads) is classified as community land. application for internal review received www.mitchamcouncil.sa.gov.au. Mitcham. Plans are amended as required, as new accordance with this Act. There were Section 207 of the Act requires us to and processed with the decision being reserves are created (eg at Craigburn 13 Freedom of Information applications Code of Conduct for Development develop and maintain a Community Land varied. Farm) or community land is revoked and received. 12 were processed and one Assessment Panel Members. This Register. disposed. Under Section 39 of the Freedom of Code has been adopted pursuant to was transferred in full to another agency. Council has management plans for all its Information Act 1991, a person who the provisions of the Development Of the 12 processed, five were granted community land including: is aggrieved by a determination of an Act 1993 as a Code of Conduct full release, six were granted partial agency following an internal review or to be observed by Members of the ► Category One Reserves (high release and one was refused. by a determination that is not liable to Development Assessment Commission, maintenance/high use open space). Under Section 30 of the Freedom of internal review may apply to the relevant Members of Regional Development Information Act 1991, members of the ► Category Two Reserves (strategically review authority for a review of the Assessment Panels, Members of Council public may apply to have any information important local open space/high use). determination. There was one application Development Assessment Panels and contained in documents which relate to to the Ombudsman SA for an external delegates. ► Category Three Reserves (smaller their personal affairs amended. There review. neighbourhood parks/minimal were no applications for amendment. community use).

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 58 59

Confidential Provisions applies for the purpose of the operation The table below show the number of Section 270 Review ► Has two significant businesses Council also has access to a number of Sections 90(2), 90(3) and 91(7) of times each clause has been used by defined as category 1 businesses of third party contracts through Local The City of Mitcham is committed to In the past year Council received four the Local Government Act 1999, the Council or its committees. It should be under competitive neutrality principles Government Association Procurement the principal of open and accountable requests for a review of a decision, citing following summary, on the use of the noted that in some instances multiple – Eastern Waste Management and Council Solutions which were government. Council also recognises section 270 of the Local Government Act Confidentiality Provisions, is provided. clauses have been used for single items. Authority and Centennial Park established following an open tender call. that on occasions it may be necessary 1999. The applications related to: Cemetery Authority. in the broader community interest to The confidential items covered the A comprehensive contract register has ► The decision to locate a Telstra tower restrict public access to discussion and/ following functions: ► Has no By-laws which place been established for all contracts in place on Hewett Sports Ground. barriers on market entry, conduct or from 2012/2013. or documents. Economic Development 1 ► The non-removal of a street tree at the discriminates between competitors. A total of 20 confidential items, being Financial Management 2 New contract documentation has been rear of a property on Cross Road. 3% of the total number of items, Governance 3 ► Has received no complaints alleging introduced along with revised tendering were tabled at meetings of Council. Human Resource Management 4 ► Council’s failure to move vagrants a breach of competitive neutrality procedures which are more transparent In accordance with Council’s Code Infrastructure 2 from CC Hood Reserve. principles by the agency. and streamlined. of Practice relating to the principles, Property Management 6 ► Development-related decisions made ► Has not been involved in any Council commenced a procurement Strategic Management 2 procedures and practices that the Council by Planning staff. structural reform of monopolies. road map process. This process will examine all facets of procurement and Only one – the approval of the Telstra improvements will be implemented tower – was deemed to fall within the Ensuring Cost Effectiveness progressively. scope of a section 270 application. An Number of Council’s Contracts and Tenders Policy Local Government Act 1999 relevant section Attended external investigation found that Council An on line tendering system was times used did not err in its decision making. The provided for market testing by public purchased to assist in the management matter has since become the subject of tender of all Council services estimated of all pre-qualified panels which, once 90 (2) A council or council committee may order that the public be excluded from attendance at a 15 Council meeting to the extent (and only to the extent) that the council or council committee considers an Ombudsman enquiry. to cost in excess of $100,000. Public fully established, will result in all service 3 CEO Performance it to be necessary and appropriate to act in a meeting closed to the public in order to receive, tenders were called for kerb and water contracts valued in excess of $5,000 discuss or consider in confidence any information or matter listed in subsection (3) (after Review Committee While two of the other complaints did table works, road construction, bushland being subject to market forces. taking into account any relevant consideration under that subsection) not relate to Council decisions, efforts 1 Audit restoration works, traffic management were made to resolve them. The tree was The use of pre-qualified Panels increases 90 (3) (a) information the disclosure of which would involve the unreasonable disclosure of information 5 Council studies, playground renewals and concerning the personal affairs of any person (living or dead) removed and the problem with vagrants the effectiveness of the tendering and 3 CEO Performance updates and fleet replacements. Review Committee abated. Panel contracts of pre-qualified 4 Council In the fourth instance, the planning 90 (3) (b) information the disclosure of which- contractors were established for services decisions were made by Council staff (i) could reasonably be expected to confer a commercial advantage on a person with whom including weed spraying, brush cutting under delegated authority and as such the council is conducting, or proposing to conduct, business, or to prejudice the commercial and civil consultants in addition to position of the council; and were subject to appeal provisions in the (ii) existing supply contracts. In excess of Development Act 1993. would, on balance, be contrary to the public interest 65% of Council expenditure was subject to market forces. 90 (3) (d) commercial information of a confidential nature (not being a trade secret) the disclosure of 5 Council Competitive Neutrality, which- Significant Business Activities Council called for expressions of interest (i) and Structural Reform of Public could reasonably be expected to prejudice the commercial position of the person who supplied through an open tender call to establish the information, or to confer a commercial advantage on a third party; and Monopolies (ii) a number of pre-qualified panels in the would, on balance, be contrary to the public interest The competition principles applicable to following disciplines: Local Government under the competition 90 (3) (k) tenders for the supply of goods, the provision of services or the carrying out of works 3 Council ► Minor civil works less than $50,000. principles agreement require that each 1 Audit Local Government authority issue a ► Major civil works up to $500,000. 91 (7) If an order is made under subsection (2), a note must be made in the minutes of the making 16 Council clause 7 statement which, in the last of the order and of the grounds on which it was made. ► Bushland works. 3 CEO Performance year, Council advises that it: Review Committee ► Arboriculture services. 1 Audit ► General building repairs and maintenance.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 60 61

contracting process both from a Council and Adelaide Hills Council. A Board Council’s policy documents, Codes of PEOPLE AND and Contractors perspective while of Management consisting of three Conduct and Codes of Practices provided WORKPLACE CULTURE ensuring that all probity aspects are Councillors and three Chief Executive a comprehensive guide for Elected addressed. Officers representing the constituent Members and Council administration. Human Resource Management In 2012 the Local Government Code of Conduct Councils and an independent chair are Association Workers Compensation Council commenced an extensive cultural Seven allegations were made against responsible for the administration of the Scheme completed a self-insurer key development plan with its purpose employees in regards to the Code Centennial Park affairs of the subsidiary. A formal charter Risk Management performance indicator audit on the City defined as building a great community. of Conduct all of which resulted in Cemetery Authority agreed on by Councils sets out the of Mitcham’s workplace health and The Local Government Association The work included the establishment of investigations and appropriate action powers, functions and duties of Eastern safety management system. Council Centennial Park Cemetery Authority Mutual Liability Scheme did not conduct a culture and leadership brand. Work taken. Four of these allegations were Waste Management Authority. The in response to this audit is reviewing is a body corporate established as a their annual Risk Management Review will continue to be implemented over the sustained and managed through charter was reviewed and approved by its workplace health and safety policy Regional Subsidiary in accordance this year but rather conducted a Risk next few years. Council’s Disciplinary Policy and all constituent Councils. A full copy of the framework, compliance with legislation with the relevant provision of the Local Management Profile Exercise in its place. Procedure. as well as ensuring all hazards are Government Act 1999. The property Annual Report is located in appendix B. The results of this exercise informed the As part of the cultural development plan identified and controlled. A strategic plan of the Authority is held on behalf of required contribution to the Scheme for there is an ongoing commitment to the for safety management is currently under the constituent owner Councils, the Mitcham Council. Council received a learning and development of all staff Recognition of Service Policy Management development. Cities of Mitcham and Unley. A Board bonus of $46,756 for its performance in and volunteers, delivering programs that This year 52 staff reached 10 years or of Management consisting of two The Code of Conduct for Council Risk and Claims Management which is a enhance skills and knowledge in both more working with the City of Mitcham. Councillors from each Council and members was gazetted in the marginal increase on the bonus received accredited and non-accredited areas. A function was held during the year to three independent members (chosen Government Gazette on 22 August 2013 last year ($45,750) and provides a Council allocated approximately 1.6% recognise the contribution made by these for their specific areas of expertise) and commenced on 1 September 2013. small offset to the increase of 2.2% in out of its total organisational budget long standing staff. are responsible for the administration The Code was made in line with the the annual gross contribution to this towards learning and development. of affairs of the subsidiary. A formal Local Government (General) Variation insurance. Fair Treatment Training was undertaken charter agreed on by the two constituent Regulation 2013. In addition, the new The Risk Management Profile, placed for all staff. This included acceptable Staff Demographics councils sets out the powers, functions sector-wide Code of Conduct for Council behaviour in terms of discrimination, Mitcham overall at the metropolitan Workforce Profile by Gender and duties of Centennial Park Cemetery employees was gazetted on 13 February Council average of 93%. Based on this bullying and harassment. Authority. A full copy of the Centennial 2014. The new Code replaces the codes outcome Council received a bonus of An LGMA Challenge Development Park Cemetery Annual Report is located of conduct made by individual Councils Male Female $45,750 for its performance in Risk and Program was run for a second Employee Categories in appendix A. and covers all Council employees. No % No % Claims Management which is a marginal consecutive year and provided a number Council maintained its operational increase on the bonus received last year of staff from across the organisation Chief Executive Officer 1 100% 0 0% Eastern Waste practices to ensure the safety of staff and ($44,503) and provides a small offset to an opportunity to gain further personal Divisional Directors 3 75% 1 25% Management Authority volunteers in response to the changes to the increase of 2.8% in the annual gross and professional development. Council Manager 10 62.5 6 37.5 the national fire danger warning system contribution to this insurance. achieved third place. Team Leader 9 52.9% 8 47.1% Eastern Waste Management Authority developed on the findings of the Victorian Employees 134 48.7% 141 51.3% Council’s Emergency Plans remain is a body corporate established as a Bushfire Commission for Catastrophic unchanged. Total 157 50.2% 156 49.8% Regional Subsidiary in accordance Fire Danger Warnings. Workplace Health and Safety with the relevant provision of the Local Workforce Profile by Size Following the introduction of the South Government Act 1999. The property of Australia Work Health and Safety Act Eastern Waste Management Authority Male Female and Safety Regulations in January 2013, Status No % is held on behalf of the constituent No % No % Council undertook an initial review owner Councils, the Cities of Mitcham, to ensure relevant internal policies Casual 41 13.1% 6 14.6% 35 85.4% Burnside, Norwood, Payneham & St and procedures are linked to the new Ongoing Full Time 188 59.9% 128 64.3% 60 35.7% Peters, and Campbelltown, and the legislation. Ongoing Part Time 44 14.1% 3 7% 41 93% Corporation of the Town of Walkerville Contract Leadership 13 4.2% 8 61.5% 5 38.5% Fixed Term Contract 21 6.7% 10 47.6% 11 52.4% Secondment 0 0% 0 0% 0 0% Contract Part Time 6 2.0% 2 33% 4 67% Total 313 100% 157 50.2% 156 49.8%

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 62

Management/Staff Profile Hawthorn Community Centre Blackwood Community Centre Title Sum Cumberland Park Community Centre

Management 21 6.7% of total staff are managers Mitcham Community Centre Staff 292 93.3% staff Mitcham Cultural Village Institute Hall/ East Wing Approximate ratio is 1: 14.93 (1 Manager to 14.93 staff) Mitcham Community Shed Colonel Light Gardens Institute Hall Management in the Management/Staff Ratio table consist of Chief Executive Officer, Penang Hall Divisional Directors and Managers. Team Leaders are excluded. Richmond Road Memorial Hall Westbourne Park Memorial Hall Senior Management

Salary Range $ Male Female Total COUNCIL REPUTATION 170,000 to 180,000 0 1 1 180,000 to 190,000 2 0 2 Strategic Planning

190,000 to 200,000 1 0 1 The City of Mitcham endorsed the Appendix A 200,000 to 210,000 0 0 0 Strategic Management Plan in 2013, 210,000 to 220,000 0 0 0 Planning for Tomorrow’s Community 220,000 to 230,000 0 0 0 Today in consultation with the community. 230,000 to 240,000 0 0 0 The Strategic Management Plan is an Centennial Park 240,000 to 250,000 0 0 0 enunciation of the community aspirations 250,000 to 260,000 0 0 0 that will drive Council into the future 260,000 to 270,000 0 0 0 under six goals. Additionally in response Cemetery Authority 270,000 to 280,000 1 0 1 to Community feedback the Business Plan Total 4 1 5 2013-2015 includes more information on the funded Council projects and services 2013/2014 Annual Report that contribute to delivering the Strategic The remuneration package for senior executive officers consists of the employer Management Plan. superannuation contribution, cost of Council supplied vehicle and salary.

CUSTOMER FOCUS The customer service team resolved 40% Communications and of all calls in the first instance, meeting Publications Customer Service Centre the resolution target of 40%. The Mitcham Community News, Council’s Council’s Customer Service Centre The Customer Service Centre processed newspaper, was produced on a bi-monthly continued to focus on delivering an average of 2,345 transactions and basis and delivered to every household exceptional service, acting as the central 673 customer requests each month and and business within the City and to a contact point for residents’ enquiries, managed 9,625 dog renewals and new special mailing list of interested parties. both over the phone and face to face, as dog registrations and 2,444 cat renewals The City of Mitcham produced a regular well as providing general information, and new cat registrations. column, Mitcham Community News, receipting payments, reporting on in the Messenger Press (Mitcham and residents’ feedback and questions. Hills, and Eastern Courier) to provide Community Facility Booking information about Council’s activities and The Centre handled an average of System 5,822 calls per month, answering events. The Community Centre Booking 87.2% of these calls within 30 seconds, Council continued to use enews including System is used to manage spaces for continuing to exceed the standard call Facebook, Twitter and a dedicated email regular hirers and casual hirers for the centre target of 80%. list to provide regular information to Community Centres including: residents.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 64 65

THE CHAIRS REPORT Board of Management

The Board of Centennial Park is very to improve the flow of traffic through However, research undertaken with conscious of its responsibility for the and within the Park, and to ensure Funeral Directors during the previous oversight and guidance on behalf of the that sufficient room was available to year drew attention to the need for owners, Mitcham and Unley Councils cater for a growing range of community an upgrade of the fabric and service – of what has been the preeminent requirements. To this end, we have offering in the Complex. This year we cemetery for South Australia since its undertaken the development of a have refurbished the Mawson Chapel establishment in 1936. Cemetery Master Plan that will provide and Lounge, re-laid the slate foyer to Chair, Stephen Hains Lisa Bishop direction for the further development and the building, and substantially upgraded Appointed July (Independent) Since that time, the service requirements enhancement of the infrastructure and the audio visual equipment, together 2012 Appointed July 2011 of South Australians from the Cemetery grounds of Centennial Park. with wholesale changes in staffing and have changed significantly, while the procedures to improve the experience wider context of service provision This Plan has been fully costed and will of Funeral Directors and mourners. We by funeral directors and others has be implemented over the next twenty have now obtained a liquor licence to developed to provide a very sophisticated years or so from within the Authority’s improve the service offering following and varied service to the public. In resources. services in the Chapels. responding to these changes, the Board Importantly, it will allow for a number of has focussed on continually improving Despite the fierce competition for Geoffrey Vogt Cr Chris Adcock new burial options and a level of choice the quality and scope of Centennial cremation services – which has resulted (Independent) City of Mitcham not previously available. Appointed June Appointed December Park’s service offering to ensure that we in the price of an adult cremation 2011 2012 continue to be the most desirable resting The Board has also undertaken a being the lowest it has been in a place in Adelaide. feasibility study into the potential decade – it is pleasing to report that an provision of a commercially operated operating surplus has been recorded Following the retirement of a key café within the grounds and, subject for the financial year. The financial marketing executive, the Board to market response, hopes to construct returns provided to the owner councils commissioned the development of a such a facility in the next year or two. from the activities of Centennial Park new Marketing Plan for the Cemetery, have remained strong and I take the which has led to an Action Plan to The Jubilee Complex is uniquely opportunity to thank my fellow Board Cr Mark Ward Anthony Lapidge substantially improve our exposure and beautiful, and the jewel in the crown of members, the CEO and staff, for their City of Mitcham City of Unley our responsiveness to the evolving needs Centennial Park. Appointed November Appointed June significant efforts during the year. of the community. 2012 2011 Stephen Hains The physical presentation of the Cemetery is a crucial element in its success, while at the same time the Board has been conscious of the need to maximise the efficiency of space usage, Centennial Park Cemetery Authority 760 Goodwood Road, Pasadena SA 5042 Mike Hudson Email: [email protected] The City of Unley Website: www.centennialpark.org Appointed November Phone: (08) 8276 6011 2008 Fax: (08) 8275 2266 ABN: 27653594433

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 66 67

CHIEF EXECUTIVE BOARD OF MANAGEMENT

OFFICER’S REPORT The Centennial Park Cemetery Authority Committee Meetings Audit and Risk Management board is the main decision-making The Board members have been very body and is comprised of 7 members; Members Number of Attended In the centenary year of the proclamation is one option that will be provided in Our financial results for the year are active attending a variety of meetings Meetings 2 representatives from The City of Eligible to of the state of South Australia, Centennial the new financial year for those families contained later in this report and reflect and committees to ensure they are Mitcham, 2 representatives from The City Attend Park was established by the Cities of who request it. Springbank West is that there are changes occurring in the kept abreast of new initiatives for of Unley and 3 independent members. L Bishop (Chair) 4 3 Unley and Mitcham. Our first burial was now available for cremation memorials market place as more and more families the continual improvement of G Vogt 4 4 in 1938 with the provision of cremation and is another example of the creative are choosing cremation. The Board of Management is committed Centennial Park S Mounce 2 2 services commencing in 1955. To the landscape designs of our team that sets to a high level of corporate governance Competition amongst the crematoria (City of Mitcham) end of June 2014 a total of 737,469 us apart from many other facilities. It whilst at all times acting honestly, is strong which is resulting in heavily G Martinella 4 2 deaths have been recorded in South is our intention to utilise that creative equitably and accepting the principles of discounted prices for the service Heritage Committee (Independent) Australia since 1938 and of those deaths energy within our cemetery grounds to openness and accountability. provided. All at Centennial Park M Carey 4 4 one third of the services have been provide a level of choice to our burial Members Number Attended (City of Unley) are cognisant that an efficient and During the year the board held a total of K Dutta 1 1 performed at Centennial Park. Centennial customers that has never been possible Meetings professional service is required to ensure of 11 meetings. The attendances at the (City of Mitcham) Park touches the lives of many South in the past. Eligible to the viability of this part of our business. meetings were; Australians by either having the service Attend S Hains in attendance in attendance The Board is supportive of the need to of their loved one at Centennial Park or I am proud to be part of a strong and A Lapidge 1 0 ensure that the financial sustainability Members Number Attended by attending a service at Centennial Park. cohesive team that is dedicated to Cr J Weaver 1 1 of Centennial Park is secured for many of serving our families and visitors, ensuring Meetings M Nalty 1 1 Our aim is to continue to be a part years to come and as part of that aim Eligible to the grounds, facilities and services are E Treen 1 1 of the community we serve for many many other strategies will be explored, Attend the best that we can offer. Centennial T Willis 1 1 years to come, while ensuring that the evaluated and if feasible introduced over S Hains (Chair) 11 10 Park staff do have a passion for their M Rusby 1 1 products and services we provide are the coming years ahead. It is an exciting G Vogt 11 11 roles and they continually receive praise S Le Cornu 1 1 relevant and meet community needs and time as we all strive to ensure Centennial L Bishop 11 11 and thanks from the families that they expectations. Park continues to touch the lives of many M Ward 11 8 have helped. South Australians. There are a number of plans and projects C Adcock 11 10 The following pages detail some of the that are coming to fruition or are under The Burial and Cremation Act 2013 and A Lapidge 11 10 highlights of the year that was. investigation that will increase the variety the 2014 Regulations came into effect M Hudson 11 10 of products and services that will be on 1st February 2014. A comprehensive Bryan Elliott offered by Centennial Park in the coming audit of our systems and procedures has years. A refurbishment program has been undertaken to ensure that, as an commenced in the Jubilee Complex with organisation, we comply with the new the aim of ensuring this iconic facility legislation. The work that has been done continues to be part of the fabric of with our new Cemetery Management funeral services. The provision of alcohol System has ensured the transition to the as part of post-funeral services offerings new legislation has been as seamless as possible.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 68 69

KEY FINDINGS

There are currently five key business activities that are core Burials Memorial Income Investment income to ensuring the sustainable future of Centennial Park. These The following graph identifies the number of burials performed The level of memorial appointments continued to fall from the Over the past decade we have been working towards a goal include the provision of burial and cremation services, chapel at Centennial Park over the financial years from 1999/2000 previous year by a further 3.1%, however, income generated of ensuring sufficient funds exist to maintain the grounds to a facilities, memorialisation of loved ones and the investment until the present. This level of change indicates that more of in the year exceeded the amount achieved in the prior year standard that all who visit have become accustomed to. income generated from funds held in reserve to guarantee the the state deaths are being handled via cremation than at the by over 23%, due in part to an increased focus on extensions The amount of cash and cash equivalents has been steadily future maintenance of the grounds. start of the millennium (from 52% in 2000 to 70% now.) of existing interment rights. The current result demonstrates growing over that time with the slight reduction that occurred The challenge that we face is being able to continue to provide a 21.55% growth over the past decade. Memorial income in 2012 representing the utilisation of funds to finance the relevant services to the community through the diversification represents nearly 1/3 of the reported income for the year. State Deaths construction of the Operations Complex. It was agreed that the of the range of burial options currently available within A concerted effort continues to be made to contact interment interest foregone was a cheaper option than paying interest on 13,500 the grounds. right holders to identify their wishes regarding interment a loan. A longer term strategy is currently being implemented to 13,000 rights (both burial and cremation memorials) which results in improve the return on the level of Cash and Cash equivalents 1200 12,500 income in excess of $1.34m being received for extensions to that are being held. 1000 12,000 interment rights. 11,500 800 3000000 Interest 11,000 600 2500000 700000 10,500 400 200 2000000 600000 2000 2002 2004 2006 2008 2010 2012 2014 0 1500000 500000 1000000 400000

2000 2002 2004 2006 2008 2010 2012 2014 Over the past decade the number of deaths recorded in the 500000 300000 state has shown a steady increase that represents a ten percent 0 200000 growth over that time. The challenge for us is to ensure that we 100000 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 continue to offer services that are relevant to the community Cremations 0 we serve. For some, location and familial ties play a significant A total of 3,309 cremations were conducted by Centennial Park part in the decision-making process. Centennial Park continues during the financial year representing the 28th year that over Chapel Services 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 to perform a burial or cremation service in excess of 30% of all 3,000 cremations have been performed in the financial year. This graph identifies that the number of services being Cash and Cash Equivalents recorded deaths in the state. This number represents a similar market share of the state’s conducted in the Jubilee Complex has been falling for the past cremations to the prior year. decade. During the current year a total of 1,345 services were Burials performed in the complex representing 32.9% of all services 14000000 The challenge of competing in a very competitive market where The number of burials performed at Centennial Park in 2013 conducted at Centennial Park requiring the use of the Jubilee 12000000 the level of “no service cremations” continues to increase and – 2014 was 789 representing a fall from the 855 performed Complex. 10000000 the price charged for a cremation remains at a ten-year low is in the previous year. We performed 37.3% of all recorded 8000000 ongoing. We work closely with many funeral directors to ensure Renovation and refurbishment works have been undertaken metropolitan burials for the year. Despite the level of deaths 6000000 a high level of customer service and satisfaction. and will continue in the new financial year to improve the increasing over the past decade the level of recorded burials 4000000 presentation of the complex to attract custom to the facility. performed within the metropolitan area has shown a slight 2000000 3,800 Obtaining a liquor licence to provide the option of a post- decline of 5% over the same time period. 0 3,600 funeral wake facility is one initiative aimed at redressing

3,400 this trend. 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 3,200 2500 3,000 Metropolitan 2000 Burials 2,800 1500 1000 Centennial Park 2000 2002 2004 2006 2008 2010 2012 2014 500 Other 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 70 71

SUMMARY FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2014

AIFRS 2014 2013 2012 2011 2010 2009 2008 2007 2006 STRATEGIC PLAN GOALS $ $ $ $ $ $ $ $ $ Total Revenue from ordinary activities 8,753,743 8 ,552,5999,017,029 8,631,0987,980,3627,743,8477,394,0956,895,9956,623,943 During the 2012-2013 financial year Achieving funding levels sufficient to During the year Springbank West was Future Upkeep Provision Movement - (85,800) 855,800 60,000 50,000 (570,000)253,000 391,000(1,574,000) the Board and Management Team safeguard the future upkeep obligations completed and is now available for Administration Expenses 2,477,331 2,340,868 2,562,8791,962,287 2,023,5382,112,647 1,959,3472,218,957 2,211,640 developed a Strategic Plan 2013-2023 of the Authority is a stated mission for memorialisation of cremated remains. Jubilee Complex 899,304 857,816 1,104,451919,325 773,952727,746 610,221442,204 399,223 which was approved and adopted by the the foreseeable future. The budget for This area represents one of the last areas Cemetery Expenses 1,284,079 1,082,046 959,222 956,659994,726 753,596660,175 536,542524,513 owner councils and came into effect on 2013-2014 forecast investment levels of identified for new memorial options. Crematorium Expenses 994,365 896,780 868,322 873,810806,585 860,557747,955 616,424586,119 1st July 2013. The following details the $9,906,603 by 30th June 2014. At that All existing memorial gardens will be Garden & Maintenance Expenses 1,391,737 1,459,749 1,706,9171,658,838 1,607,9111,710,699 1,653,7561,634,827 1,562,439 achievements to date on the four goals date, $10,637,577 was invested. reviewed and, where appropriate, Memorial Expenses 1,383,541 1,022,383 693,273 769,910721,479 568,496575,977 620,869555,029 detailed in the plan. upgraded. A summary of the financial performance Magdalene Tce 14,349 10,084

of the Authority is provided overleaf Marketing Review Total Expenses 8,444,706 7,583,926 8,750,864 7,200,8296,978,1916,163,7416,460,4316,460,8234,264,963 GOAL 1: ACHIEVE LONG-TERM and a complete set of audited Annual The Board commissioned an external Surplus/(deficit) from ordinary activities 309,037 968,673 266,165 1,430,2691,002,1711,580,106 933,664 435,172 2,358,980 consultant to review our marketing FINANCIAL SUSTAINABILITY Accounts is attached. Less: Financial Contribution to - --160,368153,039 148,892139,526 131,566300,000 BY STRENGTHENING OUR strategies to make recommendations Constituent Councils Improve and broaden offerings to meet COMPETITIVE POSITION for the future. The comprehensive customer needs and expectations Surplus/(deficit) after distributions 309,037 968,673 266,165 1,269,901849,132 1,431,214794,138 303,6062,058,980 report was received in May 2014 with Financial Performance The Jubilee Complex has been providing Burial Services Conducted8783 89 797 890935 931928 939955 many of the recommendations to be The full financial year’s result is a iconic and renowned surroundings for Cremation Services Conducted 3,309 3,374 3,440 3,3163,471 3,4733,325 3,2983,505 implemented in a Marketing Action surplus of $309,034 which represents a over 27 years since it was opened in Chapel Services Conducted 1,345 1,567 1,774 1,8811,887 2,0241,962 2,0132,172 Plan currently being considered by the return on income of 3.6% compared to 1986; however, it was recognised that New Memorial Licences Written 546 502 606 658604 745731 806 915 Board. We are committed to meeting our a budgeted return of 2.6%. The Liability elements of the complex were in need of CURRENT ASSETS customers’ needs with various initiatives Guarantee paid to the owner Councils review, renovation and refurbishment. Cash and Cash Equivalents 10,639,273 9,676,260 10,539,80811,443,07710,185,5576,818,769 5,830,2174,629,544 3,787,513 being undertaken including the recent totalled $391,926 representing 16.9% Trade and Other Receivables 552,163 570,725 651,887 653,132666,309 756,595678,746 444,373547,319 The Board committed expenditure to involvement in the South Australian of general operating expenses (17.6% in Inventories 180,671 198,613 310,601394,601 120,463221,878 133,969190,997 241,016 ensure that the facility continues to Living Artists exhibitions. The outcome the previous year). Other Assets 208,572 277,314 236,240 181,283249,460 -166,191 19,264 provide a high standard of presentation of the review will be to ensure that, as TOTAL CURRENT ASSETS 11,580,679 10,722,912 11,738,53612,672,09311,221,7897,797,242 6,642,9325,431,105 4,595,112 The Future Upkeep Provision was and service to the families and funeral an organisation, we will become more NON-CURRENT ASSETS maintained at the same level as at 30th directors we serve. customer-centric in all that we do. Property, Plant and Equipment441,294,794 1,855,054 39,999,135 33,438,12533,626,98033,845,92432,985,61916,297,31916,280,712 June 2013. Discounting the Liability The Mawson Chapel and Lounge were Guarantee and the Future Upkeep Financial Assets - ----2,300,0002,300,000 2,300,0002,300,000 refurbished and reopened for use during Provision, the result for the year would TOTAL NON-CURRENT ASSETS 41,294,794 41,855,054 39,999,13533,438,12533,626,98036,145,924 35,285,619 18,597,319 18,580,712 the latter part of 2013. An update of have been $700,963, $75,641 above TOTAL ASSETS552,875,473 2,577,966 51,737,671 46,110,218 44,848,769 43,943,166 41,928,551 24,028,424 23,175,824 the audio visual equipment of all three budget; 8.06% return on income CURRENT LIABILITIES chapels was also commenced during the compared to 15.05% last year. The Trade and Other Payables4670,459 42,685 433,125 600,9081,031,700 1,010,463925,518 948,268823,831 year with both the Mawson and Florey adjusted operating result reported at Short Term Provisions6373,111 07,398 615,047 365,830229,303 147,739108,563 127,563146,552 Chapel equipment being upgraded. The this time last year was a surplus of Heysen Chapel upgrade was completed TOTAL CURRENT LIABILITIES 1,043,570 1,050,083 1,048,172966,738 1,261,0031,158,202 1,034,0811,075,831 970,383 $1,276,806. subsequent to the year-end. The Mintaro NON-CURRENT LIABILITIES Despite reduced interest rates, interest slate that is a feature of both the internal Long Term Provisions 14,621,957 14,626,974 14,709,153 13,890,68313,604,87013,651,20014,205,87013,937,92913,536,326 received was $43,424 above budget. foyer and the external forecourt has also TOTAL NON-CURRENT LIABILITIES 14,621,957 14,626,974 14,709,15313,890,68313,604,87013,651,20014,205,87013,937,92913,536,326 Sundry income was $6,604 above received attention with a surface regrind TOTAL LIABILITIES 15,665,527 15,677,057 15,757,32514,857,421 14,865,873 14,809,402 15,239,951 15,013,760 14,506,709 budget due to sale of minor equipment and polish. Further work will take place NET ASSETS 37,209,946 36,900,90935,980,34631,252,797 29,982,896 29,133,764 26,688,6009,014,664 8,669,115 and subsidies received for traineeships. in the coming year to continually enhance EQUITY In terms of expenditure, Wages and the visitor experience to this facility. Contributed Equity 48,702 48,702 48,702 48,702 48,702 48,702 48,702 48,702 48,702 Salaries represent approximately 52% of Retained Earnings 7,126,655 6,847,919 5,879,2465,613,081 4,343,1803,494,048 2,062,8341,268,696 965,090 business expenses. Reserves 30,034,589 30,004,288 30,052,398 25,591,01425,591,01425,591,01424,577,0647,697,266 7,655,323

TOTAL EQUITY337,209,946 6,900,90935,980,346 31,252,797 29,982,896 29,133,764 26,688,600 9,014,664 8,669,115

The figures produced for the financial years ending June 2005, 2006, 2007, 2008, 2009, 2010 and are based on the transition to new accounting standards (AIFRS).

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 72 73

GOAL 2: REMAIN THE MARKET Complex by obtaining a special this investment will be realised within 3 GOAL 3: BE AN EFFECTIVE providers, stakeholders and the general • Notes the potential for Centennial Park LEADER AND MAINTAIN circumstances liquor licence that will years. AND EFFICIENT ORGANISATION public. to have a cost advantage over other allow families to order selected alcohol providers; and OUR PREMIER POSITION BY Since March 2011 Centennial Park has BY INTEGRATING OUR Corporate Governance Framework as part of an after-service “wake” option. LEVERAGING OUR EXPERTISE been required to report all its emissions MANAGEMENT SYSTEMS We are committed to working towards • Compares pricing of relevant products TO ADDRESS NEW MARKET A number of other diverse income- under the Federal Government’s National Realising significant efficiencies exceeding all legislative, regulatory and services to arrive at a price which OPPORTUNITIES generating opportunities are currently Pollutant Inventory (NPI), based on In a highly competitive environment it is and statutory requirements and to is competitively neutral. being explored that will be the subject of guidelines for Crematoria. consistently demonstrate ethical Existing products and services important that we ensure that all facets Any competitive neutrality complaints extensive feasibility studies to ensure that behaviour. to new markets In 2013/14 we were required to report of its organisation are operated in an in relation to Centennial Park will be only viable and sustainable opportunities The boundaries of Centennial Park are on the emission for the following efficient and cost-effective manner, albeit As part of ensuring this occurs, an handled by the Constituent Councils are developed. This includes the option clearly defined with the opportunity to substances for the year: ensuring compliance with all legislative independent legislative compliance to ensure that they are independently of creating a cafe / florist facility onsite. expand beyond the current site limited requirements. audit is performed every five years. This assessed. • Carbon monoxide not only by the availability of additional The development of a Cemetery was performed during the year with the • Fluoride compounds During the year work commenced Freedom of Information Requests land, but the sheer cost of developing Master Plan also identifies the concept results showing positive indications of • Hydrochloric acid on the integration of the Cemetery There were no Freedom of Information such a site. The current attention of new burial options, including full the standard of compliance achieve. • Mercury and compounds Management System (CMS) and the requests during the 2013 – 2014 is, therefore, centred on identifying monumentation, burial gardens, • Particulate matter 10.0um Electronic Records Management System The new Burial and Cremation Act financial year. opportunities to utilise the expertise and monumentation of grander styles, family • Particulate matter 2.5um (ERMS) which will be completed in the 2013 and associated regulations came knowledge that exists at Centennial Park capella and a potential mausoleum. Records management • Polycyclic aromatic hydrocarbons first quarter of the new financial year. into force on 1st February 2014. As by providing services and expertise to The feasibility of such concepts will Records Management continues to • Sulphur dioxide Work also continues on the provision part of the compliance audit a detailed other councils and cemeteries. Currently be explored in the life of the Cemetery be a core function of the Authority. • Total volatile organic compounds of a portal for funeral directors to book review was undertaken of compliance we have been providing some grave Master Plan. The majority of the documentation services directly into the CMS. with the new act. A number of items digging services for the City of Charles Emission data in the NPI report is based generated in our day-to-day business Environmental performance were identified; however, they were Sturt and continually looks to other on the use of a calculated emission factor A further enhancement of the Accounting has “permanent record” status under the We have been a leader in the industry in all addressed prior to the end of the similar opportunities. to estimate the level of emissions to the system has been implemented that State Records Act. This classification and identifying the impact of our operations financial year. environment of the substances reported. now requires most orders placed with the volume of records generated in any The feasibility of offering back-office on the environment. This commitment It is important to note that the emission suppliers to be performed electronically As part of good corporate governance cemetery and crematorium operation support (administrative services and continues with voluntary annual audits of levels identified are estimates only. through a new erequisitions module. the Board also reviewed its own means that the management of records mapping) is also being investigated our carbon emissions and the purchase Paper-based orders are almost performance. This review was externally is a key function for Centennial Park. The following the development of the of certified carbon credits to offset the We have commenced direct completely eliminated resulting in a facilitated and included a workshop of implementation of the Electronic Records Cemetery Management System as well emissions we cannot fully eliminate. measurement and sampling of specific more compliant ordering system that the findings. As a result of this process Management System was planned to as the new cemetery mapping software. substances being emitted from our The last completed audit was for electronically administers levels of a policy has been developed addressing be completed in 3 years, however, the cremators and aims to report the actual The Marketing Action Plan will also the financial year 2012/2013. Our delegated purchasing authority. the professional development of the capital project is now complete one year explore opportunities to engage new level of emissions of specific substances emissions for 2012/2013 decreased Continuous improvement Board as well as a skills matrix that can ahead of schedule. communities to make them aware of the as a result of their continuous monitoring by -74.4 t CO2-e. This represents a As part of the commitment to continuous identify potential gaps in the skills profile products and services we offer and how in the future. reduction of 5.3% over the prior year. improvement, the Enterprise Agreements of the Board. we may be able to tailor them to meet The audits first commenced in the that were negotiated during the year National Competition Policy Review their potential needs. financial year 2007/ 2008 and it is have specifically included clauses that The Board is required to annually review pleasing to report that the 2012/2013 New products and services provide an opportunity for all Staff to the methodology by which Centennial assessment emissions resulted in a net Diversification and exploring the have involvement in exploring and Park complies with the National decrease of 255 tonnes of CO2-e or feasibility of new products and services investigating our day-to-day practices Competition Policy. The Board has 17.8% since the audits commenced. we provide with the opportunity to and processes to identify if improvements reconfirmed that Cost Reflective Pricing enhance the income streams currently We are committed to continually can be made and measured against is the methodology utilised to achieve being generated. A program has been improving our environmental productivity and cost efficiencies. Competitive neutrality. In adopting cost implemented that aims to provide closer performance and during the year two Combined with a new initiatives reflective pricing Centennial Park: working relationships with funeral 30 kilowatt solar panel arrays were register, continuous improvement is • Identifies products and services that directors as partners of Centennial Park. installed (one each on the Jubilee aimed at ensuring all at Centennial Park may reasonably be seen to compete Complex and the Operations Complex) Work has already commenced on employees are committed to delivering with others; increasing the range of products and at a total cost of $84,361 (excluding the best outcome for the Authority’s services to be offered in the Jubilee GST). It is anticipated that savings from Board of Management, customers,

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 74 75

GOAL 4: BE AN EMPLOYER We continue to engage a consultant to nonconformances and develop the Plant replacement and upgrades We are committed to promoting and a training needs analysis is conducted. OF CHOICE BY PROVIDING assist in the ongoing development and policies and procedures necessary to As an organisation we have a policy supporting a continuous learning An organisational Learning and ALL EMPLOYEES WITH implementation of the “One System” meet with the WHS ‘One System’ model. covering the replacement of major plant environment for employees and Development Plan (L&D Plan) is then model, with support from the Local and equipment on a scheduled basis to recognises that effective employee developed incorporating a range of A SAFE ENVIRONMENT, The table below notes WHS data for the Government Association Workers ensure the equipment does not unduly development strategies and initiatives learning and development strategies and OPPORTUNITIES FOR LEARNING last seven years. AND DEVELOPMENT AND Compensation Scheme (LGAWCS) to age or become excessively costly to contribute to individual job satisfaction, initiatives which build the capacity, skills COMPETITIVE REMUNERATION systematically address our existing maintain. This is a further demonstration workplace productivity and reward and professionalism of employees to of the commitment to a safe work and recognition. enable them to contribute effectively to Work Health and Safety environment. During the year a number our mission and strategic direction. We continue to focus on providing a Organisational goals and priorities are WHS DATA 2013-2014 of projects were undertaken to either safe, healthy and happy environment for identified and, on an annual basis, improve or replace equipment. all customers, visitors and staff with a Indicator 2014 2013 2012 2011 2010 2009 2008 This included desired outcome of minimising accidents Number of injuries HR METRICS and incidents, customer complaints and which resulted in lost 4 5 2 3 5 2 3 • Upgrading the Programmable Logic time at work work-related injuries. Controllers on two cremators, Staff Level Business & Client & Lost days due to injury 2.7 141 16 16 6 7 0.87 with Age • Upgrading the suction fans on all Operations Corporate Information Total and Gender A new WHS & IM Plan 2013-2015 has Number of Accident/ Services Services three cremators, Profile been developed and endorsed by the Incident Reports 49 78 61 74 91 68 75 • Replacing the gas detection system in WHS Committee, with direct input from investigated M F M F M F M F Number of Hazard the crematorium the Management Team. 11 14 19 20 25 37 33 up to 30 4 0 2 1 1 5 3 Reports responded to • Replacing the front-end loader 31-40 The new plan provides for 5 new Number of Workplace • Replacing 10 desktop computers 4 5 2 6 5 18 24 22 30 35 36 36 programs as follows: Inspections completed * • Replacing the air conditioning for the 41-50 9 1 0 3 1 10 4 Number of Items Heysen Chapel 51-60 3 3 6 4 6 10 • Outstanding Actions Arising from the replaced or repaired as a 47 76 44 67 55 39 47 • Installing new water chiller unit for the LGAWCS KPI Audit 2012 result of inspections 61 plus 0 0 Mawson and Florey Chapels. • Risk Assessments Attendance record at Total by Gender 20 1 3 16 4 5 27 23 OHS&W Committee 90% 93% 83.5% 88% 87.5% 100% 97% Total by • Development of Safe Work Instructions meetings The items detailed above are in addition 21 19 9 49 department (SWI) to those mentioned in other parts of this *The development of new and improved operation complex has reduced the need for • Internal Auditing report. Overall $727,672 was capitalised workplace inspections required from 6 to 3 • Performance Standards For Self during the year with a further $379,294 Business & Client & Staff Levels Operations Corporate Information Total Insurers (PSSI) – Standard 1 - 3 committed to projects that were Services Services incomplete at the end of the financial The development of learning packages Ongoing Full Time 19 9 6 34 year and will be finalised within the next through our membership with eLearning Ongoing Part Time 0 5 0 5 few months. is continuing and proving to be an Fixed Term Full Time 2 1 3 6 important and valuable tool in the Learning and Development Casuals 0 4 0 4 implementation of internal training It is acknowledged that the quality, Total 21 19 9 49 programs. This eLearning package responsiveness and professionalism of was purchased from the award money our workforce are inextricably linked Business & Client & received in 2011 through the LGAWCS to the achievement of our mission and Years of Service Operations Corporate Information Total OHS&W and RTW awards for best strategic goals. Services Services practice, in which Centennial Park was 0-5 11 14 7 32 awarded the Metropolitan Award for 6-10 2 2 1 5 its rollout of the One System OHS&W 11-15 1 2 1 4 model, training programs and Intranet 16-20 2 1 0 3 initiative, receiving a trophy and cash 21-25 1 0 0 1 prize of $15,000. 26-30 1 0 0 1 31-35 2 0 0 2 35+ 1 0 0 1 Total 21 19 9 49

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 76 77

STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2014 ANNUAL ACCOUNTS FOR THE ENDING 30 JUNE 2014

2014 2013 2014 2013 YEAR ENDED 30TH JUNE 2014 INCOME Notes$$ Assets Notes$ $ User charges - Sales28,738,557 8,524,288 Current Assets Investment income2400,622 445,541 Cash and cash equivalents 5 10,639,273 9,676,260 Total Income 9,139,179 8,969,829 Trade & other receivables 5 760,735 848,039 Contents Certification of Financial Statements EXPENSES Inventories5180,671 198,613 Certification of Financial Statements We have been authorised by the Centennial Park Cemetery Authority to certify Employee costs 3 3,602,748 3,425,079 Total Current Assets 11,580,679 10,722,912 Principal Financial Statements the financial statements in their final form. In our opinion: Materials, contracts & other expenses 3 3,616,824 3,200,033 Non-current Assets Statement of Comprehensive Income • The accompanying financial statements comply with the Local Depreciation, amortisation & impairment 3 1,553,500 1,394,366 Infrastructure, Property, Government Act 1999, Local Government (Financial Management) Statement of Financial Position Plant & Equipment740,965,617 41,688,839 Regulations 2011 and the Australian Accounting Standards. Total Expenses 8,773,072 8,091,478 Statement of Changes in Equity Other Non-current Assets 6 329,176 166,215 • The financial statements present a true and fair view of the Authority’s Statement of Cash Flows financial position at 30 June 2014 and the results of its operations and OPERATING SURPLUS / (DEFICIT) 366,107 950,351 Total Non-current Assets 41,294,793 41,855,054 Notes to, and forming part of, the Principal Financial cash flows for the financial year. Total Assets 52,875,472 52,577,966 Net gain (loss) on disposal or revaluation Statements • Internal controls implemented by the Authority provide a reasonable LIABILITIES of assets 4 (57,070) 18,322 Note 1 - Significant Accounting Policies assurance that the Authority’s financial records are complete, accurate and Current Liabilities reliable and were effective throughout the financial year. NET SURPLUS / (DEFICIT) 309,037 968,673 Note 2 - Income Trade & Other Payables 8 1,043,569 1,050,083 Note 3 - Expenses • The financial statements accurately reflect the Authority’s accounting and Other Comprehensive Income 7 - (48,110) Provisions 8 167,142 192,483 other records Note 4 - Asset Disposal and Fair Value Adjustments TOTAL COMPREHENSIVE INCOME 309,037 920,563 Total Current Liabilities 1,210,711 1,242,566 Note 5 - Current Assets This Statement is to be read in conjunction with the attached Notes. Non-current Liabilities Note 6 - Non-Current Assets Provisions 8 14,454,815 14,434,491 Note 7 - Infrastructure, Property, Plant & Equipment Total Non-current Liabilities 14,454,815 14,434,491 & Investment Property Bryan Elliott Stephen Hains Total Liabilities 15,665,526 15,677,057 Note 8 - Liabilities Chief Executive Officer Chair of the Board NET ASSETS 37,209,946 36,900,909 Note 9 - Reserves Note 10 - Reconciliation of Cash Flow Statement Dated this 28th day of August 2014 EQUITY Note 11 - Financial Instruments Contributed Equity16 48,702 48,702 Note 12 - Expenditure Commitments Accumulated Surplus 7,156,956 6,847,919 Note 13 - Financial Indicators Asset Revaluation Reserve929,962,345 29,962,345 Note 14 - Uniform Presentation of Finances Other Reserves 9 41,943 41,943 Note 15 - Superannuation TOTAL EQUITY 37,209,946 36,900,909 Note 16 - Contributed Equity Note 17 - Assets & Liabilities Not Recognised This Statement is to be read in conjunction with the attached Notes. Note 18 - Future Commitments Note 19 - Segment Reporting Note 20 - Related Party Transactions Audit Report - Financial Statements Audit Report - Internal Controls Authority Certificate of Audit Independance Audit Certificate of Audit Independance

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 78 79

STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2014 NOTES TO AND FORMING PART

NotesAccumulated Asset Revaluation Other Reserves Contributed TOTAL 2014 Surplus $ Reserve $ $ Equity $ EQUITY $ OF THE FINANCIAL STATEMENTS Balance at end of previous reporting period 6,847,919 29,962,34541,943 48,702 36,900,909 Restated opening balance 6,847,91929,962,345 41,943 48,702 36,900,909 FOR THE YEAR ENDED 30 JUNE 2014 Net Surplus / (Deficit) for Year 309,037 309,037 Impairment (expense) / recoupments offset to asset Note 1 - SIGNIFICANT ACCOUNTING Key Estimates - Future Upkeep sale of the right of interment to the purchaser. The revaluation reserve - POLICIES In relation to the Future Upkeep Provision transaction is considered complete once the right of interment is granted and does not constitute a Balance at end of period 7,156,956 29,962,34541,943 48,702 37,209,946 The principal accounting policies adopted in the recognised in the financial statements the Board rental agreement. preparation of the financial report are set out below. have calculated the balance on the following basis: These policies have been consistently applied to all Current costs have been applied to an anticipated Interest revenue is recognised on a proportional 2013 the years presented, unless otherwise stated. future level of service based on reduced activity basis taking into account the interest rates Balance at end of previous reporting period applicable to the financial assets. All revenue is 5,879,246 30,010,455 41,943 48,702 35,980,346 The financial report covers Centennial Park at the Authority. This includes estimating stated net of the amount of goods and services Restated opening balance 5,879,24630,010,45541,94348,70235,980,346 Cemetery Authority (“the Authority”) as an reductions in administration, staffing, gardening and maintenance costs for burial and memorial tax (GST). Net Surplus / (Deficit) for Year 968,673 968,673 individual entity and regional subsidiary in South Australia under the Local Government Act. maintenance. Other Comprehensive Income - The Authority is a regional subsidiary under the The Future Upkeep Provision has been calculated 4. Cash, Cash Equivalents and other Gain on revaluation of infrastructure, property, Local Government Act 1999 jointly controlled by using the following assumptions; future investment Financial Instruments plant & equipment (48,110) (48,110) the City of Mitcham and the City of Unley. earnings of 4.25% and future cost inflation of Cash Assets include all amounts readily convertible Balance at end of period 6,847,919 29,962,345 41,943 48,702 36,900,909 3.00%. to cash on hand at the Authority’s option with These estimated unit costs for memorials and This Statement is to be read in conjunction with the attached Notes 1. Basis of Preparation an insignificant risk of changes in value with a burials were then discounted according to maturity of three months or less from the date of 1.1 Compliance with Australian Accounting the expiry year of the licence as the basis for acquisition. Standards measurement of the provision. The underlying All receivables are reviewed as at the reporting date This general purpose financial report has been basis for this calculation has been adopted by the CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2014 and adequate allowance made for amounts the prepared in accordance with Australian Accounting Board and included in the Future Upkeep Provision receipt of which is considered doubtful. As at 30th Standards (AIFRS) as they apply to not-for-profit Policy which is reviewed annually. As a result of June 2014 there were no doubtful debts (2013: entities, other authoritative pronouncements of the the desktop actuarial assessment in 2014 the $0.00). 2014 2013 Australian Accounting Standards Board, Urgent Future Upkeep Provision remains unchanged. Issues Group Interpretations (UIGs) and relevant CASH FLOWS FROM OPERATING ACTIVITIES Notes$$ All financial instruments are recognised at fair South Australian legislation. 1.4 Rounding value at the date of recognition. A detailed Receipts The financial report was authorised for issue All amounts in the financial statements have been statement of the accounting policies applied to Operating receipts 9,721,152 9,444,623 by certificate under regulation 14 of the Local rounded to the nearest dollar. financial instruments forms part of Note 11. Investment receipts 400,622 445,541 Government (Financial Management) Regulations 2011 dated 29th August 2014. Payments 2. The Reporting Entity 5. Inventories 1.2 Historical Cost Convention Operating payments to suppliers & employees (8,108,452) (7,473,640) The Centennial Park Cemetery Authority is All inventories are valued at the lower of cost Except where stated below, these financial established under the SA Local Government Act or net realisable value. Costs are assigned on a Net Cash provided by (or used in) Operating Activities 2,013,322 2,416,524 statements have been prepared in accordance with 1999 and has its principal place of business at specific identification basis and include costs and the historical cost convention. 760 Goodwood Road, Pasadena. appropriate overheads if any. 1.3 Critical Accounting Estimates CASH FLOWS FROM INVESTING ACTIVITIES The principal activities relating to the Authority’s The preparation of financial statements in functions are: Receipts conformity with Australian Accounting Standards 6. Infrastructure, Property, Sale of replaced assets 63,323 171,531 requires the use of certain critical accounting Provides cremation, cemetery, chapel services and Plant & Equipment memorial garden facilities. Payments estimates, and requires management to exercise its 6.1 Initial Recognition judgement in applying the Authority’s accounting Expenditure on renewal / replacement of assets (571,728) (886,405) All assets are initially recognised at cost. Cost policies. The area involving a higher degree 3. Income recognition is determined as the fair value of the assets Expenditure on new / upgraded assets 21 (541,904) (2,565,198) of judgement or complexity, or areas where Income is measured at the fair value of the given as consideration plus costs incidental to assumptions and estimates are significant to the Net Cash provided by (or used in) Investing Activities (1,050,309) (3,280,072) consideration received or receivable. Income is the acquisition, including architects’ fees and financial statements are specifically referred to in recognised when the Authority obtains control engineering design fees and all other costs the relevant sections of these Notes. over the assets comprising the income, or when incurred. For assets acquired at no cost or for CASH FLOWS FROM FINANCING ACTIVITIES The Board evaluates estimates and judgments the amount due constitutes an enforceable debt, nominal consideration, cost is determined as fair Net Cash provided by (or used in) Financing Activities - - incorporated into the financial report based on whichever first occurs. value at the date of acquisition. Fair value is based historical knowledge and best available current Net Increase (Decrease) in cash held 963,013 (863,548) All revenue is recognised when the transaction is on the exit price for an identical item likely to be information. Estimates assume a reasonable completed. Cremation, burial interment and achieved in an active market by a willing but not Cash & cash equivalents at beginning of period 9,676,260 10,539,808 expectation of future events and are based on monumental permit fees are recognised when the anxious seller. current trends and economic data, obtained both Cash & cash equivalents at end of period 10,639,273 9,676,260 service is performed. Plaque and base sales are externally and within the Authority. This Statement is to be read in conjunction with the attached Notes recognised when payment is received. Cemetery and memorial licence fees are regarded as the

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 80 81

Capital works still in progress at balance date are recognised as other non- received. Creditors are normally paid within 30 days after the month of 10. Leases 15. Income Tax current assets and transferred to infrastructure, property, plant & equipment invoice. No interest is payable on these amounts. Lease arrangements have been accounted for in accordance with Australian The Australian Taxation Office has given a private ruling which has when completed ready for use. Accounting Standard AASB 117. The Authority has no lease arrangements. determined that up to year ended 30 June 2015 Centennial Park is exempt 6.2 Materiality 7.2 Payments Received in Advance & Deposits from Income Tax by virtue of it satisfying the provisions of section 24AR of the Income Tax Assessment Act 1936 so as to constitute a State/Territory The current policy is to expense all capital items less than $1,000. Amounts received from external parties in advance of service delivery are 11. GST Implications body (an STB). 6.3 Subsequent Recognition recognised as liabilities until the service is delivered, or the amount is In accordance with UIG Abstract 1031 “Accounting for the Goods & Services refunded as the case may be. Certain asset classes are revalued on a regular basis such that the carrying Tax” Receivables and Creditors include GST receivable and payable. Except values are not materially different from fair value. Significant uncertainties in relation to input taxed activities, revenues and operating expenditures 16. Financial lnstruments exist in the estimation of fair value for a number of asset classes including 8. Employee Benefits exclude GST receivable and payable. Non-current assets and capital 16.1 Recognition land, buildings and other structures and infrastructure. For infrastructure and 8.1 Salaries, Wages & Compensated Absences expenditures include GST net of any recoupment. Amounts included in the Financial instruments are initially measured at cost on trade date, which other asset classes where no active market exists, fair value is determined Statement of Cash Flows are disclosed on a gross basis. includes transaction costs, when the related contractual rights or obligations to be the current replacement cost of an asset less, where applicable, Liabilities for employees’ entitlements to salaries, wages and compensated Revenues, expenses and assets are recognised net of the amount of exist. Subsequent to initial recognition these instruments are measured as set accumulated depreciation calculated on the basis of such cost to reflect the absences expected to be paid or settled within 12 months of reporting date goods and services tax (GST), except where the amount of GST incurred out below. already consumed or expired future economic benefits of the asset. Further are accrued at nominal amounts (including payroll based on costs) measured is not recoverable from the Australian Taxation Office (ATO). In these detail of these uncertainties and of existing valuations, methods and valuers in accordance with AASB 119. 16.2 Financial Assets at fair value through profit and loss circumstances, the GST is recognised as part of the cost of acquisition of the are provided at Note 7. Liabilities for employee benefits not expected to be paid or settled within A financial asset is classified in this category if acquired principally for the asset or as part of the item of expense. 6.4 Depreciation of Non-Current Assets 12 months are measured as the present value of the estimated future cash purpose of selling in the short-term or if so designated by management. outflows (including payroll based on costs) to be made in respect of services Derivatives are also categorised as held for trading unless they are designated Other than land, all infrastructure, property, plant and equipment assets provided by employees up to the reporting date. 12. Comparative Information as hedges. Realised and unrealised gains and losses arising from changes recognised are systematically depreciated over their useful lives on a in the fair value of these assets are included in the income statement in the straight-line basis which, in the opinion of the Authority, best reflects the No accrual is made for sick leave as the Authority experience indicates Comparative information has been reclassified to be consistent with the period in which they arise. consumption of the service potential embodied in those assets. that, on average, sick leave taken in each reporting period is less than current year disclosure of equivalent information in accordance with AASB the entitlement accruing in that period, and this experience is expected to 101. 16.3 Loans and Receivables Major depreciation periods for each class of asset are shown below. recur in future reporting periods. The Authority does not make payment for Depreciation periods for infrastructure assets have been estimated based Loans and receivables are non-derivative financial assets with fixed or untaken sick leave. on the best information available to the Authority, but appropriate records 13. Future Upkeep Provision determinable payments that are not quoted in an active market and are Present values are calculated using the government bond rate of 2.51% stated at amortised cost using the effective interest rate method. covering the entire life cycle of these assets are not available, and extreme Interment Rights issued for grave and memorial positions have limited life (2013: 2.59%) care should be used in interpreting financial information based on of 50 and 30 - 99 years respectively. Interment Right holders have an 16.4 Held-to-maturity investments these estimates. 8.2 Superannuation expectation that the Park environs will be maintained to an appropriate These investments have fixed maturities, and it is the Authority’s intention Plant, Furniture & Equipment The Authority makes employer superannuation contributions in respect of its standard for the licence period. The Authority considers this to be a to hold these investments to maturity. Any held-to-maturity investments held Plant & Equipment 2.5 to 10 years employees to Statewide Superannuation Scheme. The Scheme has two types constructive obligation. by the Authority are stated at amortised cost using the effective interest rate Building & Other Structures of membership, each of which is funded differently. In accordance with AASB 137 “Provisions, Contingent Liabilities and method. Buildings 20 to 70 years Accumulation Fund Members Contingent Assets” a provision is recognised when there is a legal or Other Structures 5 to 25 years The accumulation fund receives both employer and employee contributions constructive obligation as a result of a past event and it is probable that a 17. New Accounting Standards Infrastructure on a progressive basis. Employer contributions are normally based on a fixed future sacrifice of economic benefits will be required and that outflow can be Certain new accounting standards and UIG interpretations have been Infrastructure 12 to 50 years percentage of employee earnings in accordance with the Superannuation reliably measured. Other Assets published that are not mandatory, and have not been adopted, for the 30 Guarantee Legislation (9.25% in 2013/2014; 9% in 2012/2013). No If the effect is material, a provision is determined by discounting the expected Motor Vehicles 5 to 10 years June 2014 reporting period. further liability accrues to the employer as the superannuation benefits future cash flows required to settle the obligation at a rate that reflects 6.5 Impairment accruing to employees are represented by their share of the net assets of current market assessments of the time value of money. The amount of the Fund. Assets that have an indefinite useful life are not subject to depreciation and the obligation is based on an independent actuarial calculation of current are reviewed annually for impairment. Assets that are subject to depreciation Defined Benefit Members constructive obligations, technology and price levels. The provision is are reviewed for impairment whenever events or changes in circumstances The Authority makes employer contributions to the defined benefits recognised fully in the financial statements on the basis of this calculation. indicate that the carrying amount may not be recoverable. An impairment categories of the Scheme at rates determined by the Scheme’s Trustee. The Actual outflows can differ from estimates due to changes in laws, regulations, loss is recognised for the amount by which the asset’s carrying amount rate is currently 6.3% (6.3% in 2012/2013) of superannuation salary. public expectations, technology, prices and conditions and can take place exceeds its recoverable amount (which is the higher of the present value of Employees also make member contributions to the Fund. As such, assets many years in the future. The carrying value of the provision is regularly future cash outflows or value in use). accumulate in the Fund to meet the member’s benefits, as defined in the reviewed and adjusted to take into account such change. Trust Deed, as they accrue. For assets whose future economic benefits are not dependent on the ability In general, the further into the future that a cash outflow for a liability is to generate cash flows, and where the future economic benefits would The Fund’s Defined Benefit Plan is a multi-employer sponsored plan. As the expected to occur, the greater the degree of uncertainty around the amount be replaced if the Authority were deprived thereof, the value in use is the Fund’s assets and liabilities are pooled and are not allocated by employer, and timing of that cash outflow. depreciated replacement cost. In assessing impairment for these assets, a the Actuary is unable allocate benefit liabilities, assets and costs between A change in the estimate of a recognised provision or liability would result in rebuttable assumption is made that the current replacement cost exceeds the employers. As provided by AASB 119.32(b), the Authority does not use a charge or credit to the Statement of Comprehensive Income, in the period original cost of acquisition. defined benefit accounting for these contributions. in which the change occurs. Where an asset that has been revalued is subsequently impaired, the impairment is first offset against such amount as stands to the credit of that 9. Provision for Carbon Tax 14. Payments to Constituent Councils class of assets in the Asset Revaluation Reserve, any excess being recognised The Authority’s aggregate emissions are substantially below the taxation as an expense. threshold of 25,000 tonnes of carbon dioxide equivalent (C02e) gas A Liability Guarantee fee of $391,926.40 was paid to the Constituent emissions. The Authority considers that it has no current or likely future Councils (2013 Liability Guarantee $393,933.12). 7. Payables liability for this tax. 7.1 Goods & Services Creditors are amounts due to external parties for the supply of goods and services and are recognised as liabilities when the goods and services are

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 82 83

AASB 9 Financial Instruments NOTE 2 - INCOME NOTE 3 - EXPENSES NOTE 3 - EXPENSES (CONT) AASB 10 Consolidated Financial Statements AASB 11 Joint Arrangements 2014 2013 2014 2013 2014 2013 AASB 12 Disclosure of Interests in Other Entities USER CHARGES-SALES Notes$$ EMPLOYEE COSTS Notes$$ DEPRECIATION, AMORTISATION & Notes$$ IMPAIRMENT AASB 127 Separate Financial Statements Cemetery/crematoria Fees - - Salaries and Wages22,932,307 ,761,745 Depreciation AASB 128 Investments in Associates and Joint Ventures Cremation Fees 1,252,808 1,283,648 Employee leave expense 417,029 401,874 AASB 1055 Budgetary Reporting Burial Fees 1,327,624 1,336,750 Superannuation - Buildings & Other Structures 226,481 167,206 AASB 2010-7 Amendments to Australian Accounting Standards arising Monument Permit Fees 187,139 141,235 defined contribution plan contributions15 299,097 316,531 Infrastructure 582,842 580,212 from AASB 9 (AASB 1, 3, 4, 5, 7, 101, 102, 108, Cemetery Internment Right Fees 1,912,132 2,075,195 Superannuation - Plant & Equipment 585,356 475,696 112, 118, 120, 121, 127, 128, 131, 132, 136, 173, defined benefit plan contributions20 Other Assets 158,821 171,252 139, 1023 & 1038 and Interpretations 2,5,10,12,19, Memorial Internment Right Frees 1,867,527 1,483,623 Workers' Compensation Insurance 82,068 75,869 & 127) Memorial Fees - Other 280,448 177,734 1,553,500 1,394,366 Other AASB 2011-7 Amendments to Australian Accounting Standards arising Vault Sales 114,545 233,283 Note: There is no Amortisation. from the Consolidation and Joint Arrangements Less: Capitalised and distributed costs (127,753) (130,940) There is no Impairment that affects the Income Statement. Chapel Catering Fees 111,227 137,134 Standards (AASB 1, 2, 3, 5, 7, 9, 2009-11, 101, 107, Total Operating Employee Costs 3,602,748 3,425,079 112, 118, 121, 124, 132, 133, 136, 138, 139, 1023 Chapel Hire Fees 994,923 1,015,228 & 1038 and Interpretations 5, 9, 16 & 17) Plaque & Base Sales 638,675 594,691 Total Number of Employees 45 45 NOTE 4 - ASSET DISPOSAL & FAIR VALUE ADJUSTMENTS AASB 2012-6 Amendments to Australian Accounting Standards - Sales - general 10,484 7,427 (Full time equivalent at end of reporting period) Mandatory Effective Date of AASB 9 and Transition Sundry 41,025 38,340 MATERIALS, CONTRACTS & OTHER EXPENSES Disclosures (AASB 9, AASB 2009-11, AASB 2010-7, 2014 2013 AASB 2011-7 & AASB 2011-8) 8,738,557 8,524,288 Prescribed Expenses INFRASTRUCTURE, PROPERTY, Notes$$ AASB 2012-10 Amendments to Australian Accounting Standards - INVESTMENT INCOME Auditor's Remuneration PLANT & EQUIPMENT Transition Guidance and Other Amendments (AASB 1, 5, Interest on investments Auditing the financial reports114,500 4,700 Assets renewed or directly replaced 7, 8, 10, 11, 12, 13, 101, 102, 108, 112, 118, 119, Bad and Doubtful Debts (3,799) Proceeds from disposal 63,323 171,531 127, 128, 132, 133, 134, 137, 1023, 1038, 1039, Local Government Finance Authority 65,553 100,737 - 1049 & 2011-7 and Interpretation 12) Banks & other 335,069 344,804 Subtotal - Prescribed Expenses 14,500 10,901 less: Carrying amount of assets sold 120,393 153,209 (Standards not affecting local government have been excluded from the 400,622 445,541 Other Materials. Contracts & Expenses Gain (Loss) on disposal (57,070) 18,322 above list.) Contractors 831,550 577,663 The Authority is of the view that none of the above new standards or Energy 237,825 245,070 NET GAIN (LOSS) ON DISPOSAL OR interpretations will affect any of the amounts recognised in these financial REVALUATION OF ASSETS (57,070) 18,322 statements. Insurance 104,977 107,715 Maintenance 367,291 273,381 Legal Expenses 56,071 29,174 Parts, accessories & consumables 1,095,319 1,129,798 NOTE 5 - CURRENT ASSETS Professional services 276,239 274,860 2014 2013 Sundry 241,126 243,338 CASH & EQUIVALENT ASSETS Notes$$ Individually Significant Items Cash on Hand and at Bank 131,647 106,248 Future Upkeep Provision - (85,800) Deposits at Call 1,503,607 1,790,134 Liability Guarantee 391,926 393,933 Short Term Deposits & Bills, etc 9,004,019 7,779,878 Subtotal - Other Materials, Contracts & Expenses33,602,324 ,189,132 10,639,273 9,676,260 3,616,824 3,200,033 TRADE & OTHER RECEIVABLES INDIVIDUALLY SIGNIFICANT ITEMS- 2013 year only Accrued Revenues 129,950 139,735 391,926 308,133 Debtors - general 458,141 570,725

Prepayments 172,644 137,579

Total 760,735 848,039

Less: Allowance for Doubtful Debts - -

760,735 848,039

INVENTORIES

Stores & Materials 72,792 57,787

Trading Stock 107,879 140,826

180,671 198,613

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 84 85

NOTE 6 - NON-CURRENT ASSETS NOTE 7 (CONT) - INFRASTRUCTURE, PROPERTY, Plant, Furniture & Equipment There were no transfers during the year between any fair value PLANT & EQUIPMENT Land, Building & Other Structures and Infrastructures shown in fair value level for recurring fair value measurements. 2014 2013 hierarchy level 2 and 3 were revalued as at 30 April 20112 by Fred Taormina The Authority’s policy is to recognise transfers into and out of B.App.Sc (Val) A.A.P.I. Certified Practising Valuer of Valcop Aust Pty Ltd. FINANCIAL ASSETS Notes$$ Valuation of Assets the different fair value hierarchy levels at the date of the event or Subsequent additions at cost have been disclosed in the respective fair value Other Financial Assets change in circumstances that cause the transfer occurred. Fair Value Measurement hierarchy on the basis that cost is a material representation of fair value. Term Deposits with LGFA - - The fair value of assets and liabilities must be estimated in accordance with Increases in the carrying amount arising on revaluation of land, various Accounting Standards for recognition and measurement requirements TOTAL FINANCIAL ASSETS - - improvements, plant, machinery and contents are credited to a revaluation for disclosure purposes. reserve in equity. Decreases that offset previous increases of the same asset AASB 13 Fair Value Measurement requires all assets and liabilities measured class are charged against fair value reserves directly in equity; all other OTHER NON-CURRENT ASSETS at fair value to be assigned to a “level” in the fair value hierarchy as follows: decreases are charged to the income statement. Capital Works-in-Progress 329,176 166,215 Level 1: Unadjusted quoted prices in active markets for identical assets or Land & Land Improvements 329,176 166,215 liabilities that the Authority can access at measurement date. Estimated future costs of reinstatement of land, capitalized in accordance Level 2: Inputs other than quoted prices included within Level 1 that are with AASB 116.16(c), are reviewed annually (see Note 1) and depreciated observable for the asset or liability, either directly or indirectly. over the estimated remaining life of the relevant asset. Level 3: Inputs for the asset or liability that are not based on observable Land available for burials and memorials is a restricted asset as the Authority market data (unobservable inputs). has issued interment rights to third parties for periods of up to 50 years and NOTE 7 - INFRASTRUCTURE, PROPERTY, PLANT & EQUIPMENT the site must be maintained for 50 years after the last interment should the Authority cease to operate. Valuation techniques used to derive Level 2 and Level 3 fair 2013 $2014 $ values recognised in the financial statements Buildings & Other Structures FAIR VALUE AT FAIR AT COST ACCUM DEP’NCARRYING AT FAIR AT COST ACCUM DEP’NCARRYING Any accumulated depreciation at the date of revaluation is estimated against LEVEL VALUE AMOUNT VALUE AMOUNT The following table sets out the valuation techniques used to measure the gross carrying amount of the asset and the net amount is restated to the fair value within Level 2, including a description of the significant revalued amount of the asset. Land 2 17,400,00017,400,000 17,400,000 17,400,000 inputs used. The cost of assets constructed within the Authority includes the cost of Buildings & Other Structures 2 4,229,154(38,073) 4,135,460 4,229,154 (107,547) 4,121,607 Description Valuation approach materials, direct labour, borrowing costs are and an appropriate proportion of Buildings & Other Structures 3 9,371,467(330,687) 9,040,780 9,580,471 (424,499) 9,155,972 fixed and variables overheads. Land Sale price comparison approach. Sales Infrastructure 3 20,692,829 (11,588,447) 9,104,382 20,727,365 (12,074,377) 8,652,988 prices of comparable land in a similar Subsequent costs are included are including in the asset’s carrying amount or Plant & Equipment 2,275,131(1,162,514) 1,112,617 2,392,147 (1,565,507) 826,640 location are adjusted for differences in recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Authority Motor Vehicles 1,404,764(509,164)895,600 1,286,850 (478,440) 808,410 key attributes such as land size. The valuation model is based on price per and the cost of the item can be measured reliably. All other repairs and TOTAL PROPERTY, square metre. maintenance are charged to the income statement during the financial period PLANT & EQUIPMENT 51,637,829 3,679,895(13,628,885) 41,688,839 51,936,9903,678,997 (14,650,370) 40,965,617 in which they are incurred.

Buildings & Depreciated replacement cost being Other Structures the current cost to construct the asset (or its modern engineering equivalent) 2013 $ CARRYING AMOUNT MOVEMENTS DURING YEAR $2014 $ less an allowance for depreciation that FAIR VALUE CARRYING ADDITIONS DISPOSALS DEPRECIATION IMPAIRMENTADJUSTMENTS NET CARRYING would have accumulated since original construction. Buildings and other LEVEL AMOUNT NEW / RENEWALS SALES GAINS / CARRYING REVALUATION AMOUNT UPGRADE (LOSSES) AMOUNT structures have been allocated to Level 2 in P&L where unobservable inputs do not have a Level 3 Level 3 significant impact on the valuation. Only Only

Land 2 17,400,000 ------17,400,000 Buildings & 2 4,229,154 55,620 (69,473) 4,121,607 Other Structures 3 9,040,780 172,544 36,461 - - - (93,813) --- 9,155,972

Infrastructure 3 9,104,382164,090 2,544(- (35,186) 35,186) (582,842) - 8,652,988 Plant & Equipment1,112,617166,876 202,841 (7,143) (648,551) --826,640 Motor Vehicles 895,600 - 149,695 (78,064) (158,821)- --808,410

TOTAL 41,688,839 559,130 391,541 - (35,186) (120,393) (1,553,500) - 40,965,617 INFRASTRUCTURE PROPERTY, PLANT & EQUIPMENT 2013 TOTALS 36,896,742 5,311,109 1,044,617 (153,209) (1,394,366) -7,247 (23,301) 41,688,839

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 86 87

The following table sets out the valuation techniques used to measure fair value within Level 3, including details of the significant unobservable inputs NOTE - 8 LIABILITIES used and the relationship between unobservable inputs and fair value. 2014 $ 2013 $ Description Valuation approach Unobservable inputs Range of inputs Relationship between unobservable inputs and TRADE & OTHER PAYABLES Notes Current Non-current CurrentNon-current fair value Goods & Services 188,810 - 229,051 - Buildings & Other Structures Depreciated replacement Replacement cost From The higher the replacement Payments received in advance45,666 - 2,139 - cost being the current $68,000 to $8,600,000 cost, the higher the Accrued expenses - employee entitlements 237,198 - 223,630 - cost to construct the fair value. asset (or its modern Accrued expenses - other 383,804 - 313,302 - engineering equivalent) Other 228,091 - 241,961 - less an allowance for depreciation that would have 1,043,569 1,050,083 accumulated since original Remaining Useful life From The lower the remaining construction. 28 years to 51 years useful life, the lower the PROVISIONS fair value. Employee entitlements (including oncosts) 167,142 60,215 192,48344,891

Heritage Monuments Restoration 14,600 9,600 Other - Future Upkeep Provision 14,380,000 14,380,000 Infrastructure Depreciated replacement Replacement cost From The higher the replacement cost being the current $16,200 to $9,885,381 cost, the higher the 167,142 14,454,815 192,483 14,434,491 cost to construct the fair value asset (or its modern Movements In Provisions - 2013 year only Future Upkeep engineering equivalent) (current & non-current) Provision less an allowance for depreciation that would have Opening Balance 14,380,000 accumulated since original Remaining Useful life From The lower the remaining construction. 2 years to 50 years useful life, the lower the Increase in amounts recognised 0 fair value Closing Balance 14,380,000

Infrastructure All other assets Purposes of Reserves Any accumulated depreciation at the date of revaluation is eliminated Motor vehicles are measured on the basis less depreciation. NOTE - 9 RESERVES against the gross carrying amount of the asset and the net amount is Capitalisation Thresholds The asset revaluation reserve is used to record restated to the revalued amount of the asset. increments and decrements arising from changes in All items where the purchase price is greater than $1,000 excluding GST ASSET REVALUATION RESERVE1/07/2013 Net Increments Transfers on 30/0612014 fair value of noncurrent assets and available-for-sale The cost of assets constructed within the Authority includes the cost of are capitalised. materials, direct labour, borrowing costs and an appropriate proportion of (Decrements) Sale financial assets. Estimated Useful Lives fixed and variable overheads. Notes $$$$A reserve has been recognised for a bequest received The range of useful lives for a range of assets is shown below, although Subsequent costs are included in the assets carrying amount or Land 16,265,000 - 16,265,000 from the estate of a deceased interred at the Park to individual assets may have an estimated total useful life of greater or recognised as a separate asset, as appropriate, only when it is probable maintain the site. The Board has resolved that the lesser amount: Buildings & Other Structures6,153,931 - 6,153,931 that future economic benefits associated with the item will flow to the expenses incurred on an annual basis maintaining Authority and the cost of the item can be measured reliably. All other Infrastructure - the site will be charged against the reserve. Interest repairs and maintenance are charged to the income statement during the Roads, bridges, footpaths6,286,98630,301 - 6,317,287 accrued from the reserve will be absorbed in general financial period in which they are incurred. operating revenue to offset the administration of the Class Useful Life Plant & Equipment1,256,428 - 1,256,428 Plant, Furniture & Equipment same. Plant furniture & Plant & Equipment 2.5 to 10 years Total Infrastructure, Property, Plant and equipment is carried at cost, less any accumulated equipment Plant & Equipment 29,962,345 30,301-29,992,646 depreciation and impairment losses. Building & Other Buildings20 to 70 years Available for Sale Investments--- - The carrying amount of plant and equipment is reviewed annually by the Structures Board to ensure it is not in excess of the recoverable amount from these TOTAL 29,962,345 30,301 29,992,646 assets. The recoverable amount is assessed on the basis of the expected Other Structures5 to 25 years 2013 Totals 30,010,455 (48,110) 29,962,345 net cash flows that will be received from the asset’s employment and Infrastructure Infrastructure 12 to 50 years subsequent disposal. The expected net cash flows have been discounted to their present values in determining recoverable amounts. Other Assets Motor Vehicles 5 to 10 years OTHER RESERVES 1/07/2013Transfers to Transfers 30/06/2014 Reserve from Reserve E M M Kay 41,943 - - 41,943

TOTAL OTHER RESERVES 41,943 --41,943

2012 Totals 41,943 --41,943

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 88 89

NOTE 10 - RECONCILIATION TO CASH FLOW STATEMENT NOTE 11 - FINANCIAL INSTRUMENTS NOTE 11 (CONT) FINANCIAL INSTRUMENTS LIQUIDITY ANALYSIS

2014 2013 Recognised Financial Instruments (a) Reconciliation of Cash Notes$$ Bank, Deposits at Accounting Policy: Carried at lower of cost and net Floating Due <1 yearDue >1 year Due >5 Total Carrying Total cash & equivalent assets510,639,273 9,676,260 Call, Short Term realisable value; Interest is recognised when earned. Interest Rate < 5 years years contractual Values Deposits Balances per Cash Flow Statement 10,639,273 9,676,260 Terms & conditions: Deposits are returning fixed interest 2014 Cash flows rates between 3,70% (2013: 4.00% and 4.60%). (b) Reconciliation of Change in Net Assets Financial Assets $$ $$ $$ Short term deposits have an average maturity of to Cash from Operating Activities 90 days and an average interest rate of 3.00% (2013: Fair Value through P&L 968,673 Net Surplus (Deficit) 309,037 90 days, 3.00%). Cash Assets 1,634,554 9,004,020 700 10,639,273 Non-cash items in Income Statement Carrying amount: approximates fair value due to the short Other Financial Assets - Depreciation, amortisation & impairment 1,553,500 1,394,366 term to maturity. LOANS & RECEIVABLES - Future Upkeep Provision - (85,800) Receivables - Fees & Accounting Policy: Carried at nominal values less any Receivables 458,141 Net increase (decrease) in unpaid other charges allowance for doubtful debts. An allowance for doubtful employee benefits 26,975 301,070 debts is recognised (and re-assessed annually) when Total 1,634,554 9,004,020 --700 11,097,414 Net (Gain) Loss on Disposals 57,070 (18,322) collection in full is no longer probable. Weighted Average Interest rate 2.62% 3.73% 1,946,582 2,559,987 Terms & conditions: Unsecured, and do not bear interest. FINANCIAL LIABILITIES

Add (Less): Changes in Net Current Assets Carrying amount: approximates fair value (after deduction Payables 422,567 Net (increase) decrease in receivables 112,584 73,882 of any allowance). Total -- -- - 422,567 Net (increase) decrease in inventories 17,942 111,987 Liabilities - Creditors Accounting Policy: Liabilities are recognised for amounts to be Excess of Financial Assets over Net (increase) decrease in other current and Accruals paid in the future for goods and services received, whether or Liabilities 1,634,554 9,004,020 --700 10,674,847 assets (25,280) (41,073) not billed to the Authority. Net increase (decrease) in trade & other Terms & conditions: Liabilities are normally settled on payables (198,997) 9,190 30 day terms. Floating Due <1 yearDue >1 year Due >5 Total Carrying Net increase (decrease) in other provisions 160,491 (297,449) Carrying amount: approximates fair value. Interest Rate < 5 years years contractual Values Net Cash provided by (or used In) 2013 flows operations 2,013,322 2,416,524 Financial Assets $$ $$ $$ (d) Financing Arrangements Fair Value through P&L Unrestricted access was available at balance date to the following lines of credit: Cash assets 1,895,1417,779,8781,000 9,676,260 Bank Overdrafts 50,000 50,000 Other Financial Assets -- Corporate Credit Cards 30,000 30,000 LOANS & RECEIVABLES - The bank overdraft facilities may be drawn at any time and may be terminated by the bank without notice. Receivables 570,725 Total 1,895,141 7,779,878- -1,000 10,246,985 Weighted Average Interest rate 2.89% 4.44% FINANCIAL LIABILITIES Payables 513,151 Total -- -- - 513,151 Excess of Financial Assets over Liabilities 1,895,141 7,779,8781--,000 9,733,834

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 90 91

NOTE - 11 (CONT) - FINANCIAL INSTRUMENTS NOTE 12 - COMMITMENTS FOR EXPENDITURE NOTE 13 - FINANCIAL INDICATORS 2014 2013 2012 Net Financial Liabilities Ratio

Net Fair Value 2014 2013 2014 2013 2012 Total Revenue 9,082,109 8,988,1519,489,153 All carrying values approximate fair value for all recognised financial $ $ The following indicators have been calculated in accordance with the procedures set (Profit) /Loss on sale of fixed instruments. There is no recognised market for the financial assets of the Notes out in Information Paper 9 - Local Government Financial Indicators prepared for the assets 57,070 (18,322) (23,735) LGA Financial Sustainability Program. Further information and explanations, including Authority. Capital Commitments Total Operating Revenue 9,139,179 8,969,8299,465,418 the use of the indicators can be found in that document. Capital expenditure committed for at the reporting date but not recognised in the Net Financial Liabilities financial statements as liabilities: Risk Exposures Operating Surplus Total Operating Revenue546.67% 7.45%45.74% Credit Risk represents the loss that would be recognised If counterparties Land Net Surplus / (Deficit) 309,037 968,673 266,165 Total operating revenue excludes profit on disposal of non current assets fail to perform as contracted. The maximum credit risk on financial assets Buildings & Other Structures 75,693 400,166 of the Authority is the carrying amount, net of any allowance for doubtful The 2013 Net Surplus of $968,673 (2012 $266,165) includes the "Future Upkeep Infrastructure 121,327 6,175 debts. Except as detailed in Notes 5 and 6 in relation to individual classes of Provision" of ($85,800) (2012 - $855,800); excluding that provision in 2013 Asset Sustainability Ratio the Net Surplus was $882,873 and in 2012 the Net Surplus was $1,121,985 in receivables, exposure is concentrated within the Authority’s boundaries, and Plant & Equipment 116,704 184,883 Payment for Property, Plant and comparison. there is no material exposure to any individual debtor. 313,724 591,224 Equipment31,113,632 ,451,603 3,525,486 Market Risk is the risk that fair values of financial assets will fluctuate as a These expenditures are payable: Operating Surplus / (Deficit) less improvements at cost (559,130) (5,311,109)(412,732) result of changes in market prices. All of the Authority’s financial assets are Ratio Not later than one year 313,724 591,224 Plus improvements that are denominated in Australian dollars and are not traded on any market, and Sales Revenue 2,191,327 2,203,837 2,329,231 replacements 391,541 1,044,617549,226 hence neither market risk nor currency risk apply. Later than one year and not later than 5 Total Other Revenue 6,890,782 6,784,314 7,159,922 less: Sale of replaced assets (63,323) (171,531)(79,251) Liquidity Risk is the risk that the Authority will encounter difficulty in meeting years - Total Revenue 9,082,109 8,988,1519,489,153 obligations with financial liabilities. In accordance with the model Treasury Later than 5 years - Net Asset Renewals 882,720) (986,420)3,582,729 Policy (LGA Information Paper 15), liabilities have a range of maturity dates 313,724 591,224 Depreciation and amortisation 1,553,500 1,394,3661,370,345 based on cash inflows. The Authority also has available a range of bank Net Surplus (Deficit) Net Asset Renewals overdraft and short-term draw down facilities that it can access. Total Revenue 3.40% 10.78%2.80% Depreciation and amortisation (56.82%) (70.74%) 261.45% Interest Rate Risk is the risk that future cash flows will fluctuate because of Other Expenditure Commitments changes in market interest rates. Most of the Authority’s financial instruments Other expenditure committed for (excluding inventories) at the reporting date but not This ratio expresses the operating surplus as percentage of total revenue generated Net asset renewals expenditure is defined as net capital expenditure on the renewal and by the Authority. The adjusted ratio for 2013 discounting the impact of the - both assets and liabilities - are at fixed rates. Any such variations in future recognised in the financial statements as liabilities: replacement of existing assets, and excludes new capital expenditure on the acquisition adjustment for “Future Upkeep Provision” Is 9.82% (2012 11.82%) cash flows will not be material in effect on either the Authority incomes or Other - Operating Expenses - 19,218 of additional assets. expenditures. Other - Legal Net Financial Liabilities - 19,218 Total liabilities 15,665,526 15,684,33615,757,325 less: These expenditures are payable: Current Cash and cash Not later than one year - 19,218 equivalents (10,639,273) ((9,676,260) 10,539,808) Later than one year and not later than 5 Current trade & other receivables (760,735) (855,318) (888,128) years Current other financial assets - -- Later than 5 years Non-current financial assets - -- - 19,218 Net Financial liabilities 4,265,518 5,152,758 4,329,389 Net Financial liabilities 4,265,518 5,152,7584,329,389 Net Financial Liabilities are defined as total liabilities less non-equity financial assets

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 92 93

NOTE 14 - UNIFORM PRESENTATION OF FINANCES NOTE 15 - SUPERANNUATION NOTE 16 - CONTRIBUTED EQUITY NOTE 18 - FUTURE COMMITMENTS

The following is a high level summary of both operating and capital investment The Authority makes employer superannuation contributions in respect of its 2014 2013 An arrangement is available to the public whereby any service currently offered activities of the Authority prepared on a uniform and consistent basis. The employees to Local Government Superannuation Scheme. The Scheme has $ $ by the Authority is capable of being prepaid. Resultant funds are paid to Funeral uniform presentation represents a simplified version of reporting under the two types of membership, each of which is funded differently. Permanent and Plan Management Pty Ltd with income to the Authority being recorded only Contributed Equity Government Finance Statistics (GFS) framework of the Australian Bureau of contract employees of the South Australian Local Government sector have when the service has been provided. Funds under management by Funeral Statistics. the option to contribute to Marketlink and/or Salarylink. All other employees City of Unley 9,333 9,333 Plan Management Pty Ltd at 30 June 2014 total $921,461.11 (2013 $875,769.57). All Councils in South Australia voluntarily have agreed to summarise annual (including casuals) have all contributions allocated to Marketlink. City of Mitcham 9,333 9,333 budgets and long-term financial plans on the same basis. Marketlink (Accumulation Fund) Members Premium - City of Mitcham 30,036 30,036 The arrangements ensure that all Councils provide a common ‘core’ of financial Marketlink receives both employer and employee contributions on a progressive information, which enables meaningful comparisons of each Council’s basis. Employer contributions are based on a fixed percentage of employee Total Contributed Equity 48,702 48,702 NOTE 19 - SEGMENT REPORTING finances. earnings in accordance with superannuation guarantee legislation (9.25% in The Authority has provided this information for the purpose of consolidation by 2013/2014; 9% in 2012/2013). No further liability accrues to the Authority as The Authority operates in one business and geographical segment being burials, the two constituent Councils. the superannuation benefits accruing to employees are represented by their share cremations and memorials within South Australia. of the net assets of the Fund. Salarylink (Defined Benefit Fund) Members 2014 2013 Salarylink is a defined benefit scheme where the benefit payable is based on NOTE 17 - CONTINGENCIES & ASSETS & LIABILITIES NOT NOTE 20 - RELATED PARTY TRANSACTIONS $ $ a formula determined by the member’s contribution rate, number of years and RECOGNISED IN THE BALANCE SHEET Operating Revenues 9,139,179 8,969,829 level of contribution and final average salary. The Authority makes employer a) The Authority’s Constituent Councils are: less Operating Expenses (8,773,072) (8,019,478) contributions to Salarylink as determined by the Scheme’s Trustee based The following assets and liabilities do not qualify for recognition in the Balance The City of Unley, and on advice from the Scheme’s Actuary. The rate is currently 6.3% (6.3% in Sheet but knowledge of those items is considered relevant to users of the Operating Surplus / (Deficit) 366,107 950,351 The City of Mitcham 2012/2013) of “superannuation” salary. Effective from 24 November 2009 the financial report in making and evaluating decisions about the allocation of scarce Defined Benefit Plan was closed to new members. resources. During the year liability Guarantee payments were made to the two Constituent Councils to the total value of $391,926.40 (2012/2013 liability Guarantee less Net Outlays on Existing Assets In addition, the Authority makes a separate contribution of 3% of salary of 1. CONTINGENT LIABILITY $393,933.12). Capital Expenditure on renewal and replacement of Salarylink members to their Marketlink account. Employees also make member The Authority has contingent liabilities with respect to the redemption of unused All other transactions with the Constituent Councils were in the ordinary course Existing Assets 1,113,632 3,451,603 contributions to the Fund. As such, assets accumulate in the Fund to meet the licences in the event that the Authority ceases to take any business. The Burial member’s benefits, as defined in the Trust Deed, as they accrue. and Cremation Act 2013 mandates the refund of unexercised licences at current on normal commercial terms and conditions and no more favourable than those less Depreciation, Amortisation and Impairment (1,553,500) (1,394,366) to other parties unless otherwise stated. The Salarylink Fund is a multi-employer sponsored plan. As the Fund’s assets prices less a provision for administration, maintenance and establishment costs; less Proceeds from Sale of Replaced Assets (63,323) (171,531) and liabilities are pooled and are not allocated by each employer, the Actuary the calculation will be determined in the regulations.The contingent liability as b) The Board Members of the Authority during the year were: th (503,191) 1,885,706 is unable to allocate benefit liabilities, assets and costs between employers. at the 30 June 2014 is $11,019,880. An actual liability will only arise if a claim is made by existing licence holders in the future. Based on the Board’s less Net Outlays on New and Upgraded Assets As provided by AASB 119.32(b), the Authority does not use defined benefit Mr S Hains Independent Chair appointed July 2013 to June 2015. accounting for these contributions. understanding of the experience of Cemetery operators interstate when similar legislation was introduced, it is considered that the likelihood of future claims Mr. M Hudson Representing Unley Council appointed November 2008 to The most recent actuarial investigation was conducted by the Scheme’s actuary, next Local Government elections November 2010. Net Lending / (Borrowing) for Financial Year 869,298 (935,355) arising which could have a significant impact on Centennial Park is remote. A C Miller, FIAA, of Russell Employee Benefits Pty Ltd as at 30 June 2011. The Reappointed November 2010 to November 2012. Total unused licences account for approximately 6.85% of 52,147 burial Borrowings are internally funded. Trustee has determined that the current funding arrangements are adequate Reappointed November 2010 to the next Local licences currently issued. for the expected Salarylink liabilities. However, future financial and economic Government elections November 2014. circumstances may require changes to the Authority’s contribution rates at some Total unused licences account for approximately 7.17% of 47,359 memorial future time. licences currently issued. Mr. A Lapidge Representing Unley Council appointed November 2010 to November 2012. Reappointed November 2012 to the Contributions to Other Superannuation Schemes Once an interment or placement of a monument has occurred a licence cannot next Local Government elections November 2014. The Authority also makes contributions to other superannuation schemes be redeemed. selected by employees under the “choice of fund” legislation. All such schemes 2. BANK OVERDRAFT Mr M Ward Representing Mitcham Council appointed November 2012 to June 2014. Reappointed to the next Local Government are of the accumulation type, where the superannuation benefits accruing to the The Authority has a bank overdraft facility of $50,000. employee are represented by their share of the net assets of the scheme, and no elections November 2014. further liability attaches to the Authority. Mr C Adcock Representing Mitcham Council appointed December 2012 to November 2014.

Mr. G Vogt Independent appointed June 2011 to June 2013. Reappointed July 2013 to June 2016.

Ms. L Bishop Independent appointed July 2011 to June 2014. Reappointed July 2014 to June 2016.

All Board members receive payments for services rendered ranging from $6,300 to $19,000 per annum. A total of $69,700 was paid during the 2013/2014 financial year ($67,666 2012/2013). No other transactions occurred with Board members.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 94 04

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE CERTIFICATION OF AUDITORS INDEPENDENCE CENTENNIAL PARK CEMETERY AUTHORITY To the best of our knowledge and belief, we confirm that, for the Report on the Financial Report purpose of the audit of Centennial Park Cemetery Authority for the year ended 30 June 2014, the Authority’s Auditor, BDO Chartered We have audited the accompanying financial report of Centennial Park Cemetery Accountants, has maintained its independence in accordance with Authority, which comprises the statement of financial position as at 30 June BDO Audit Partnership (SA) I J Painter the requirements of the Local Government Act 1999 and the Local 2014, the statement of comprehensive income, statement of changes in Partner Government (Financial Management) Regulations 2011 made under equity and statement of cash flows for the year then ended, notes comprising a that Act. summary of significant accounting policies and other explanatory information, Adelaide, August 2013 and the statement of certification of the financial statements. This statement is prepared in accordance with the requirements of Regulation 22(3) Local Government (Financial Management) The Board of Management Responsibility for the Financial Report Regulations 2011. The Board of management is responsible for the preparation and fair presentation CERTIFICATION OF AUDITOR INDEPENDENCE of the financial report in accordance with Australian Accounting Standards (including the Australian Accounting Interpretations) and the Local Government Act 1999 and Local Government (Financial Management) Regulation 2011, The Board of Managements responsibility also includes such internal control as the Board of Management determines is necessary to enable the preparation Bryan Elliott Lisa Bishop and fair presentation of a financial report that is free from material misstatement, CHIEF EXECUTIVE OFFICER PRESIDING MEMBER whether due to fraud or error. AUDIT & RISK Appendix B Auditor’s Responsibility MANAGEMENT COMMITTEE Our responsibility is to express an opinion on the financial report based on our Date: 28th August 2014 audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance about whether the financial report is free from material misstatement. I confirm that, for the audit of the financial statements of Centennial Park Bryan Elliott Lisa Bishop EAST WASTE An audit involves performing procedures to obtain audit evidence about the Cemetery Authority for the year ended 30 June 2014, I have maintained CHIEF EXECUTIVE OFFICER PRESIDING MEMBER AUDIT & amounts and disclosures in the financial report. The procedures selected my independence in accordance with the requirements of APES 110 - RISK MANAGEMENT COMMITTEE depend on the auditor’s judgement, including the assessment of the risks of Code of Ethics for Professional Accountants, Section 290, published by ANNUAL REPORT material misstatement of the financial report, whether due to fraud or error. In the Accounting Professional and Ethical Standards Board, in accordance making those risk assessments, the auditor considers internal control relevant with the Local Government Act 1999 and the Local Government to the entity’s preparation and fair presentation of the financial report in order to CER(FinancialTIFICA Management)TION OF AUDITOR Regulations INDEPENDENCE2011 made under that Act. design audit procedures that are appropriate in the circumstances, but not for 2013/2014 This statement is prepared in accordance with the requirements the purpose of expressing an opinion on the effectiveness of the entity’s internal of Regulation 22 (5) Local Government (Financial Management) control. An audit also includes evaluating the appropriateness of accounting Regulations 2011. policies used and the reasonableness of accounting estimates made by the Board of Management, as well as evaluating the overall presentation of the financial report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Independence A R Tickle In conducting our audit, we have complied with the independence requirements Director of the Australian professional accounting bodies. BDO Audit (SA) Pty Ltd Opinion Adelaide, 28 August 2014 In our opinion the financial report of Centennial Park Cemetery Authority I J Painter presenting fairly, in all material respects, Centennial Park Cemetery Authority’s financial position as at 30 June 2014 and its performance for the year ended Partner on that date in accordance with Australian Accounting Standards, the Local Adelaide, August 2013 Government Act 1999 and Local Government (Financial Management) Regulations 2011.

BDO AUDIT (SA) Pty Ltd

Andrew Tickle, Director Adelaide, 28 August 2014

City of Mitcham Annual Report 2013/2014 94

96 97

The 2014/2015 Annual Plan was East Waste purchased five new robotic approved by Member Councils and arm collection vehicles, one rear loader INDEPENDENT it promises to provide operational truck and two litter trucks during efficiencies, strong engagement with 2013/2014 in line with the capital CHAIRPERSON’S REPORT Councils, and an ability to provide new replacement policy through local services and proactively respond to contracts. community demands in order to exceed In his report Adam has outlined a range expectations. Directors of the Board It is with great pleasure that I provide my The Board resolved to work through a of operational matters and achievements 1 Temple Court, Ottoway SA 5013 second report as the Independent Chair process to appoint a full time General During the year the Board approved a which have delivered on our promise to PO Box 26, Mansfield Park SA 5012 of East Waste and I am pleased to report Manager late in 2013 and through an new set of Terms of Reference for the Member Councils and which we hope that significant positive changes (which Australian wide search process we were Audit and Risk Management Committee. and expect to exceed in 2014/2015. Ph 08 8347 5111 were begun as a result of the adoption fortunate to secure Adam Faulkner who Allied to this, it is with much sadness Many thanks to Adam Faulkner for his Fax 08 8240 3244 of the new Charter in late 2012) have took up the role in February of 2014. that the Board and Management of East willing leadership of his committed and Email: [email protected] been accelerated over the past 12 Adam has made an auspicious start in Waste noted the sudden passing of our capable staff team at East Waste in a Website www.eastwaste.com.au Mr Brian Cunningham Cr Linda Green months. The Board continues to set high the role. With his strong background much valued independent member of challenging and successful year. I would Independent Chair Adelaide Hills Council standards for the organisation and has in the industry he has reviewed and the Committee Allen Bolaffi. Allen was also like to thank the Board for their resolved to drive the business to higher challenged all aspects of the business widely recognised in both business and continued guidance, for their hard work levels of efficiency and performance into with a view to continued provision of government sectors for his wise counsel and commitment throughout the year. the future. service excellence and new initiatives to and business expertise. We pass on our We look forward confidently to the future add value to member Councils. sincere sympathies to his family for their as we strive for excellence in our service Over the past few years East Waste great loss. delivery. has been extremely well served by the Governance Acting General Manager Trevor Hockley The Board of East Waste continues to Performance I commend the 2013/2014 East Waste Mr Paul di Iulio Mr Mario Barone who led the organisation through some provide valuable professional advice to The Audited Financial Statements Annual Report to you. City of Campbelltown City of Norwood, challenging periods. Together with the the General Manager and his team with for East Waste showed an operating Brian Cunningham Payneham & St Peters committed staff Trevor has established its focus squarely on quality, value for surplus for the year of $313,370 Independent Chairperson a strong administrative and operational money, engagement with our key clients after distributing member Council Subsidiary which serves Member and a mantra of continual improvement adjustments. The positive equity position Councils very well. In addition Trevor and efficiency throughout East Waste. of East Waste for the first time in recent provided astute strategic advice to the history is pleasing to see. The Board and the General Manager are Board regarding the waste industry well progressed on the development of The East Waste GPS system is now in which was critical to our future direction. the new 10 year Strategic Business Plan its second year and the cost allocation I would like to put on record the Board’s Mr Matthew Pears Cr Grant Piggott and the long term Financial and Asset system which is designed to accurately appreciation to Trevor for the excellent City of Mitcham City of Burnside Management Plans for the organisation allocate costs for Member Councils job he did over his time as Acting which has been an inclusive process kerbside collection services continues General Manager. aiming to involve all stakeholders. to provide opportunities for productivity Indeed the enhanced interaction and efficiencies across the board to Member engagement with Member Councils in Councils. 2013/2014 is intended to ensure that this subsidiary is more than able to Cr Gianni Busato satisfy the owner’s needs. Corporation of the Town of Walkerville

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 98 99

GENERAL Summary MANAGER’S REPORT Financial Statement for the year ended 30 June 2014 The Eastern Waste Management It is this access to flexible and reactive 2014/2015 will be a fascinating year 2014 2013 $ $ Authority (“East Waste”) can look back service delivery models that provides for the Subsidiary. I look forward to REVENUE on 2013/2014 with the knowledge that the added value for Member Councils facilitating the development of the East Collection Charges14,717,803 13,400,493 it achieved a lot in terms of governance, of East Waste. East Waste continues to Waste 10 Year Business Plan, Long Term Interest Income 39,194 40,762 administration improvement, and show an ability to adapt to community Financial Plan and Asset Management Sundry Income 1,052,985 888,646 operational efficiencies. The East expectations and operational demands Plan. These documents will outline Waste Board and the staff are to be of Member Councils by providing at-cost the strategic intent and priority agenda TOTAL REVENUE 15,809,981 14,329,901 congratulated on providing these high-quality service offerings. of the Subsidiary that will inform and EXPENSES essential services to the Member complement the Member Councils’ own Employee Costs 4,745,168 3,914,629 The Board endorsed the purchase Councils and their communities. community strategic plans and budgetary Materials, contracts & other expenses 8,310,135 8,046,678 of five (5) new collection vehicles planning. Depreciation, amortization & impairment 2,109,033 1,958,761 I joined East Waste as the General in 2013/2014 to continue with an Finance Costs 385,791 411,319 Manager in February 2014, and found industry best practice fleet management I have spent much of my initial term TOTAL EXPENSES 15,550,127 14,331,388 the organisation to be in a steady program. This program aims to keep a at East Waste engaging with Member OPERATING SURPLUS/(DEFICIT) 259,854 (1,487) operational and administrative position. desirable average age of fleet to reduce Councils, their residents, and the broader Net gain (loss) on disposal or revaluation of assets 73,549 78,999 Again the staff and the Board can take maintenance costs, downtime, and industry, to ensure that East Waste aligns Income Tax Equivalent Charge arising from the Principle of Competitive Neutrality (20,033) (19,767) credit, along with the previous Acting provide a positive public image. its capabilities into service offerings that NET SURPLUS (DEFICIT) 313,370 57,745 General Manager, for the direction and are contemporary, and proactively meet On the important aspect of workplace TOTAL COMPREHENSIVE INCOME 313,370 57,745 status of the Subsidiary. any identified emerging needs. health and safety, East Waste recorded CURRENT ASSETS After a complete review and challenge of its highest no-lost-time of 418 days The 2013/2014 year was the second Cash and Cash Equivalents 1,766,027 2,064,227 each component of the Subsidiary, the in January 2014. An audit score of full year that Member Council fees Trade and Other Receivables 371,625 (5,980) Board and I developed an enthusiastic 84% issued by the Local Government were based on common fleet costing Inventories 4,278 2,916 2014/2015 Annual Plan that aims Association Workers Compensation defined by GPS technology. This costing TOTAL CURRENT ASSETS 2,141,930 2,061,163 to deliver immediate operational Scheme was an improvement over the system ensures that Member Councils NON-CURRENT ASSETS efficiencies, with a concentration on previous financial year (82%). only pay for the actual costs associated Infrastructure, Property, Plant & Equipment 6,619,596 6,541,665 implementing policies and procedures with servicing their residents. This On a financial front East Waste recorded TOTAL NON-CURRENT ASSETS 6,619,596 6,541,665 that are focussed on “repeatable quality”. costing system is unique to East Waste, an operating surplus of $313,370 after TOTAL ASSETS 8,761,526 8,602,828 Instilling an ethic of “repeatable quality” and is an indicator of the innovation distributing Member Council adjustments CURRENT LIABILITIES into all of our decision making will assist and productivity efficiencies evident for the financial year. This result has Trade and Other Payables 1,224,141 1,426,284 East Waste in delivering excellence in throughout the Subsidiary. enabled East Waste to move into a Borrowings 1,617,228 2,021,622 service delivery that compliments the positive equity position for the first time Under the guidance of the East Waste Provisions 258,858 221,056 reputation of the Member Councils. in some years. Board I look forward to delivering on the TOTAL CURRENT LIABILITIES 3,100,227 3,668,962 2013/2014 saw the introduction of defined strategic intent, while seeking NON-CURRENT LIABILITIES In terms of governance, the East Waste a litter and public place bin collection that “repeatable quality” in customer Audit Committee was refreshed in the Borrowings 5,519,620 5,146,936 service for Adelaide Hills Council, service, efficiencies, and excellence in financial year, with a new set of terms Provisions 120,360 78,981 and the expansion of the at-call hard service delivery. of reference providing for additional TOTAL NON-CURRENT LIABILITIES 5,639,980 5,225,917 waste service to City of Campbelltown. independence and a greater focus on risk TOTAL LIABILITIES 8,740,207 8,894,879 Both services were implemented in a management. NET ASSETS 21,319 (292,051) seamless fashion in full communication EQUITY with the relative community and key Accumulated Surplus 21,319 (292,051) staff at the respective Member Council. TOTAL EQUITY 21,319 (292,051)

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 101

The City of Mitcham develops and adopts a a consultation survey, online feedback as • The obligation to operate as effectively and Rating Policy statement on an annual basis well as a public hearing. Feedback received efficiently as possible which determines the principles surrounding was incorporated into the draft Strategic • The need to reassess the use and viability of the setting and collection of rates from its Management Plan and Council adopted its community facilities community. In determining its rating structure Strategic Management Plan ‘Planning for • The impact of rates on all sectors of the for 2013/2014, the City of Mitcham has Tomorrow’s Community Today’ on 26 March community including: taken into account the impact of the rates 2013. o householders and businesses structure on key strategic documents including The Strategic Management Plan focuses o the broad principle that the rate in Council’s Strategic Management Plan, Annual on sustainability to ensure that the needs the dollar should be the same for Business Plan and Long Term Financial Plan. of both current and future communities are all properties except where there is met by achieving healthy ecosystems, strong clearly a different level of services 2. Purpose communities and productive economies available to ratepayers, or some other circumstance which warrants variation The purpose of this policy statement is to through their integrated and long-term from the broad principle. Council has outline the principles used by the City of management. The Strategic Management Plan addressed this through the application Mitcham in determining the Rating Policy for includes the following broad goal areas: of differential rates on commercial, the 2013/2014 financial year. It also assists 1. Accessible City industrial and vacant land properties – in complying with the requirements of the 2. Liveable City refer to the section entitled “Differential Local Government Act 1999 (the Act) and 3. Inclusive and Capable Community Appendix C Rates” in particular Section 123 which requires 4. Healthy Environment o the community surveying it has a Council to prepare an Annual Business 5. Enterprising City undertaken over the last 10 years Plan which sets out the rates structure and 6. Excellence in Government which show a clear preference for policies for the financial year and is adopted in which in turn includes the following objectives maintaining services over maintaining conjunction with the declaration of rates. RATING POLICY of: rates 3. Scope • Financial Sustainability o that while it wishes to minimise • Service Efficiency and Effectiveness rate increases, it believes it is more 2013/2014 The Policy applies to all properties within the • Good Governance important to strike a rate which ensures City of Mitcham. • People and Workplace Culture that it leaves those community assets • Customer Focus in an equal or better condition than it 4. Principles • Council Reputation received them and which maintains existing services 4.1 Relationship Between Strategic The goal areas are intrinsically linked to Management Plans, Budget and ensure that achievements in one area are not 4.2 Valuation Method at the expense of those in another. Rate Structure of Valuation In setting its rates for the 2013/2014 financial Under each goal area is a series of objectives Council may adopt one of three valuation year Council has considered its relationship and under each objective a series of strategies methodologies to value the properties in its to the Council’s Strategic Management Plans that guide Council’s Annual Business Plan area. They are: and Budget. and Budget. • Capital Value: the value of the land and all Section 122 of the Local Government Act The Annual Business Plan details the key of the improvements on the land 1999 (as amended) requires councils to activities, targets and performance indicators • Site Value: the value of the land and any develop and adopt Strategic Management for the priority strategies which will be improvements which permanently affect the Plans that identify the council’s objectives reported annually. amenity of use of the land such as drainage for its area over a period of at least four In setting its annual budget and rates for the works, but excluding the value of buildings years. The Local Government Act 1999 2013/2014 financial year, the Council has and other improvements (as amended) also prescribes that councils taken into consideration: • Annual Value: valuation of the rental must undertake a comprehensive review of its potential of the property. The Council has • The competing demands of community Strategic Management Plan within two years decided to continue to use capital value as priorities that have emerged during the after each general council election. Councils the basis for valuing land within the Council consultation process, i.e. the imperative of must ensure that members of the public have area. The Council considers that this maintaining existing infrastructure a reasonable opportunity to be involved in the method of valuing land provides the fairest • That it is the custodian of significant development and review of these plans. method of distributing the rate burden community assets held and managed on across all ratepayers on the following basis: Council has undertaken an extensive behalf of the local community and future consultation process with the community, generations Council staff and key stakeholders on the Draft • The need for significant capital works to Strategic Management Plan. This included replace and upgrade infrastructure assets

City of Mitcham Annual Report 2013/2014 102 103

o The equity principle of taxation requires to certain primary production land or where contiguous and therefore will not attract a Council will provide, on request, a copy of the minimum rate has been fixed at $880. 4.8 Concessions, rebates, capping that ratepayers of similar wealth pay there is state heritage recognition. A notional minimum rate Section 156 of the Local Government Act Hence, the minimum rate represents 56% of and postponement of rates Rate similar taxes and ratepayers of greater value is generally less than the capital value • Council relies on information from the 1999 (as amended), which sets out the rights the average rate of all rateable properties. Concessions wealth pay more tax than ratepayers of and this will result in reduced rates, unless Valuer-General for this process and obligations of ratepayers in respect of The minimum rate will affect 11.5% of The State Government, in providing equity lesser wealth the minimum rate already applies. Application objections to a land use classification. 4.4 Differential Rates rateable properties. across South Australia in this area, funds a o Property value is a relatively good for a notional value must be made to the State Objections to Council’s decision may be range of concessions on council rates. The The Act allows Councils to ‘differentiate’ rates 4.6 Natural Resources indicator of wealth and capital value, Valuation Office. lodged with the Chief Executive Officer, City concessions are administered by various State based on the use of land, the locality of land, Management Levy which closely approximates the market of Mitcham, PO Box 21, Mitcham Shopping agencies that determine eligibility and pay the 4.3 Council’s Revenue the use and locality of the land or on some The Council is in the Adelaide and Mount value of a property and provides the Centre, Torrens Park, SA 5062. The objection concession directly to Council on behalf of the Raising Powers other basis determined by Council. The City of Lofty Ranges Natural Resources Region and best indicator of overall property value must be made within 60 days of receiving ratepayer. Concessions are available only on All land within a council area, except for land Mitcham applies different rates on the basis is required under the Natural Resources o The distribution of property values notice of the land use classification, and set the principal place of residence. specifically exempt (eg Crown land, Council of land use. Management Act 2004 to fund the throughout the Council area is such out the basis for the objection and details of occupied land and other land prescribed in the Council has reviewed the differential rates to operations of the Adelaide and Mount Lofty Ratepayers who believe they are entitled to a that few residential ratepayers will pay the land use classification that (in the opinion Local Government Act 1999 (as amended) – apply for 2013/2014 and has increased the Ranges Natural Resources Management concession should not withhold payment of an increase significantly greater than of the ratepayer) should be attributed to that refer Section 147 of the Act), is rateable. The rate applicable for commercial / industrial Board. For 2013/2014 the Board has advised rates pending assessment of an application the increase in average rates property. Local Government Act 1999 (as amended) properties from 1.8 times to 1.9 times the Council that the amount of $1,327,286 by the State Government as penalties apply Adoption of Valuations provides for a council to raise revenue for residential rate in the dollar to apply from Council also may, for good reason, accept is required to be collected from ratepayers. to overdue rates. A refund will be paid to an Council has adopted the valuations made the broad purposes of the council through 2013/2014. an objection to a land use attribution outside It does so by imposing a separate rate of eligible person if Council is advised that a by the Valuer-General as provided to a general rate, which applies to all rateable of the 60 day period. Council will make a 0.00952 cents in the dollar against all concession applies and the rates have already Council on 28 June 2013. If a ratepayer is Council has also reviewed the differential rates properties, or through differential general decision on the objection as it sees fit and will rateable properties in the Council area. been paid in full. dissatisfied with the valuation made by the to apply for Vacant Land and determined that rates, which apply to classes of properties. then notify the ratepayer. Council is operating as a revenue collector for Concessions Valuer-General, the ratepayer may object the differential rate to be applied to vacant In addition, Council can raise separate rates A ratepayer also has the right to appeal the Adelaide and Mount Lofty Ranges Natural Concessions are granted by the State to the Valuer-General in writing, within 60 land will be the same rate that is applied to for specific areas of the Council or service against Council’s decision to the Land and Resources Management Board in this regard Government and administered by the days of receiving the notice of the valuation, commercial/industrial properties. rates or charges for specific services. Council Valuation Court. It is important to note that the and does not retain this revenue. Department for Communities and Social explaining the basis for the objection, provided The following differential general rates will also raises revenue through fees and charges lodgement of an objection does not change Inclusion. You may be able to receive a State they have not: apply for 2013/2014: 4.7 Business Impact Statement that are set giving consideration to the cost of the due date for payment of rates. Government concession on the amount of Council considers the impact of rates on all (a) previously received a notice of this the service provided and any equity issues. • 0.29230 cents in the dollar on capital value your council rates of up to $190 per year (or valuation under the Local Government of rateable land of Category 1 (Residential), 4.5 Minimum Rate businesses in the Council area. The list of applicable fees and charges is up to $100 per year if you are a State Seniors Act 1999 (as amended), in which case Category 7 (Primary Production), Category Section 158 of the Local Government Act In doing so, Council considers and assesses available at the City of Mitcham Civic Centre, Card holder). the objection period is 60 days from the 9 (Other) 1999 (as amended) provides that councils the following matters: the Mitcham Library and the Blackwood Eligibility receipt of the first notice; or • 0.55537 cents in the dollar on capital value may adopt a minimum rate. Library. Addresses for these locations are • The demand made on Council services You may be eligible if you: of rateable land in Category 2 (Commercial Council believes that the adoption of a by commercial and industrial users as a (b) previously had an objection to the included on the first page of the Rating Policy. • Own or part own your home, and it is your – Shop), Category 3 (Commercial – Office), minimum rate recognises that each rateable proportion of rate revenue valuation considered by the Valuer-General Consideration of Issues of Consistency and principal place of residence on the date that Category 4 (Commercial – Other), Category property within the City benefits from a • Council’s Strategic Management Plan Comparability Across Council Areas the council rates account is payable for that It is to be noted, however, that regardless of 5 (Industry – Light), Category 6 (Industry- minimal level of service and should therefore and those priorities relating to business Insofar as relevant Council, in setting its financial year the 60 day limitation period for lodging an Other), Category 8 (Vacant Land) make a minimum level of contribution to development mentioned above rates, has considered the levels of rates in the • Are responsible for paying the rates on that objection to the valuation, the Valuer-General Council’s revenue. • Specific Council projects for the coming Adelaide metropolitan area and particularly Land use as determined in the Local property may, for good reason, determine to accept an The minimum rate is levied against the year that will solely or principally benefit in neighbouring council areas such as Unley, Government (General) Regulations 1999 • Hold a Pensioner Concession Card or objection lodged outside this time period. whole of an allotment (including land under businesses Burnside and Marion. under the Local Government Act 1999 Department of Veterans Affairs Gold Card The address of the Office of the Valuer-General a separate lease or licence) and only one • Preference for local suppliers where (as amended), is used as the factor to apply (TPI, EDA or War Widow), or receive an is: Land Against Which Rates minimum rate is levied against two or more price, quality and service provision are differential rates. Land that has been identified eligible payment from Centrelink* or the May Be Assessed pieces of adjoining land owned by the same comparable to suppliers outside the Council State Valuation Office (coded) by the Valuer General as Vacant land Department for Veterans Affairs (on or Rates are assessed against: owner and occupied by the same occupier. area GPO Box 1354 and is contiguous to a residential dwelling, between the issue date and up to 14 days • Any piece or section of land subject to The reasons for imposing a minimum rate are • Current local, state and national economic ADELAIDE SA 5001 will be rated at the general rate applied to after the due date of the relevant account) separate ownership or occupation that Council considers it appropriate that all conditions and expected changes during the Email: [email protected] residential properties if it is owned by the • Can demonstrate that you are on a low • All land subject to separate occupation, rateable properties make a contribution to: next financial year. The expectation is that Phone: 1300 653 345 same owner and occupied by the same income** (i.e. your gross income is below eg tenancy apportionments in a shopping relatively low rates of inflation (2.5%-3%) Please note that Council has no role in this occupier. Vacant land that is contiguous • The cost of administering the Council’s the low income limits applied by the centre or units will be subject to a separate and current levels of interest rates will process. It is also important to note that the to a non-residential property, will be rated activities; and Department for Families and Communities). rate prevail (5%-6%) lodgement of an objection does not change according to the predominant use of the whole • The cost of creating and maintaining the Note: Your spouse or domestic partner’s • Any aggregation of contiguous land subject • Changes in the valuation of commercial the due date for the payment of rates. of the land. physical infrastructure that supports and income is also assessed for this purpose to the same ownership or occupation and industrial properties in comparison to If ratepayers believe that a particular property underpins the value of each property Notional Values • All contiguous land i.e. a house with residential properties * Eligible Centrelink payments are: has been incorrectly classified as to its land Certain properties may be eligible for a adjoining allotment used as part of the Council has a policy to set its minimum rate at Newstart Allowance, Sickness Allowance, use, then they may object (to Council) to that notional value under the Valuation of Land Act residential property, or two shops being a level not exceeding 65% of the average rate Widow Allowance, Youth Allowance, land use within 60 days of being notified. A 1971 where the property is the principal place used as one will be assessed as being of all rateable properties. With an average rate Partner Allowance, Parenting Payment ratepayer may discuss the matter with a Rates of residence of a ratepayer. This can relate of all rateable properties this year of $1,586 Partnered, Bereavement Allowance, Officer on 8372 8888 in the first instance.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 104 105

Special Benefit, Exceptional Circumstances in rates payable in any one year is limited to to discuss alternative payment arrangements. (12) interest will accrue on the postponed In Person connection with court proceedings Payments, Community Development a maximum of 12.5%. Rate capping rebates Late payment fines and interest may apply. All balances at a rate which is 1% above the Present the rate notice at the Customer • second – to satisfy any interest costs Employment Project (CDEP), New will not be subject to a formal application and such enquires will be treated confidentially by cash advance debenture rate. Service Centre: • third – in payment of any fines imposed Enterprise Incentive Scheme, ABSTUDY, will be deducted from the first rate notice. If Council. The accrued debt is payable on disposal or City of Mitcham • fourth – in payment of rates, in Austudy. ** For more information about you believe you are eligible for a rate capping Rate Deferral Scheme sale of the property. Further information is set 131 Belair Road chronological order (starting with the oldest low income provisions telephone the rebate and it has not been automatically Section 182 (1) (a) and (2) of the Local out in Attachments 1 and 2 to this policy. TORRENS PARK SA 5062 account first) Concessions Hotline on 1800 307 758. granted, an application can be made by 31 Government Act 1999 (as amended) EFTPOS and credit card facilities are available 4.9 Payment of Rates Frequency of Sale of Land for Non Payment of Rates • Have a State Seniors Card. Note: For December 2013 for the 2013/2014 financial provides for the postponement of rates if at the Council Office. Debit Cards, Visa and Payment of Rates The Local Government Act 1999 (as married couples or domestic partnerships, if year. Council is satisfied that the payment of MasterCard may be used, however, no cash Council rates are due quarterly on 16 amended) provides that a council may sell only one person holds a State Seniors Card, For properties other than Vacant Land, the rate these rates would cause hardship. Council out facility is available. September 2013, 16 December 2013, 17 any property where the rates have been in the other partner must not work more than capping rebate will not apply, and therefore may on written application and subject to March 2014 and 16 June 2014. Council Any ratepayer who may, or is likely to, arrears for three years or more. Council is 20 hours per week in paid employment. the full rates amount will be payable, where: a ratepayer substantiating the hardship, to offers a discount of 1% for the payment of the experience difficulty with meeting the standard required to notify the owner of the land of its the satisfaction of Council, consider granting How to apply State Government Concession a) Any such increase in general rates is due full year’s rates by 16 September 2013. payment arrangements is invited to contact intention to sell the land, provide the owner a postponement of payment of rates in • Apply online at or partly due to an increase in valuation Rating Services to discuss alternative payment with details of the outstanding amounts, and respect of an assessment on the condition Methods of Paying Rates www.dcsi.sa.gov.au/concessions of the land in the assessment because of arrangements. Such enquiries are treated advise the owner of its intention to sell the that a ratepayer agrees to pay interest on the BPay • Print out a completed application form improvements made to it (development) confidentially by Council. land if payment of the outstanding amount is amount affected by the postponement at the Payment may be made by phone and the and post to the concessions “Reply Paid” worth more than $25,000 Late Payment of Rates not received within one month. “prescribed percentage” as defined in the internet through a bank, Credit Union or address (no postage stamp required) b) Any such increase in general rates is due The Local Government Act 1999 (as Overpayment of Rates Local Government Act 1999 (as amended), Building Society. A financial institution must • Email: [email protected] or partly due to a change in land use for amended) provides that councils impose Council is required, pursuant to provisions and that the ratepayer also satisfies the be contacted to make this payment from • Concessions Hotline: 1800 307 758 the land in the assessment between that a penalty of a 2% fine on any payment for in the Local Government Act 1999 (as following criteria: cheque, savings or credit card accounts. declared for the 2013/2014 financial rates, whether instalment or otherwise, that is amended), to refund balances that are in You can use the same form to apply for a Australia Post year and that declared for the 2012/2013 a) The property is the principal place of received late. A payment that continues to be credit as a result of an overpayment of rates. concession on your energy bills. If you own Payment may be made at any Australia Post financial year residence of the ratepayer and is the only late is then charged a prescribed interest rate, In some instances interest may be calculated or part own your home, you can also use the Office with a “One Stop Bill Pay” service. c) The ownership of the rateable property has property owned by the ratepayer set each year according to a formula in the on these credit balances. form to apply for a concession on your water changed since 1 July 2012 b) The property has been owned by the Present the notice at the Post Office. Local Government Act 1999 (as amended), Council will not refund amounts less than and sewerage rates. Phone the Concessions For Vacant Land, the rate capping rebate will ratepayer: Centrepay for each month it continues to be late. $20 due to the administrative costs associated Hotline or email DCSI for further information not apply, and therefore the full rates amount (i) for a minimum of 10 years; or Centrepay is a direct bill paying service The purpose of this penalty is to act as a with processing refunds. In these instances or advice. If you have a hearing or speech will be payable, where: (ii) for a minimum of five years with an offered to customers receiving payments from genuine deterrent to ratepayers who might the credit balance will be applied against impairment please use the text telephone a) The Vacant Land has not been rated immediately previous continuous Centrelink. The rate payment is deducted from otherwise fail to pay their rates on time, to the next instalment of rates. If a request for service on TTY - 8226 6789. Important: Your previously, i.e. new land division ownership within the City of Mitcham your Centrelink payment before it goes into allow councils to recover the administrative refund is sought based on grounds of hardship council rates should be paid in accordance b) The ownership of the Vacant Land has of five years as the principal place of your bank. The minimum payment amount cost of following up unpaid rates and to cover the refund will be made irrespective of the with the due dates shown on the notice as changed since 1 July 2013 residence is $10 per fortnight. Call Centrelink on your any interest cost Council may meet because minimum ($20) balance requirement. penalties apply to overdue rates. c) The ratepayer is able to satisfy one of the normal payment number or register online. The rate capping rebate will be calculated it has not received the rates on time. Council Rate Rebates following: Forms are also available from Council. 4.10 Changes to based on the amount of general rates payable allows a further three working days after the The Local Government Act 1999 (as (i) Produce a Pension Card from Centrelink; Assessment Records in 2012/2013 (inclusive of capping) and will Telephone due date for payment as a grace period. Fines amended) requires Council to rebate rates or All changes to postal address of a ratepayer exclude the Natural Resources Management Payment may be made by calling 1300 303 are payable under the Local Government Act payable on specific use of land. Further (ii) Produce a Pension Card from Veteran / owner and changes of ownership of a Levy and any Special or Separate rates 201 for an Interactive Voice Response (IVR) 1999 (as amended), but Council will remit information is set out in Attachment 3 to this Affairs; or property must be notified promptly to Council applicable. Service. This payment option is by credit card this amount if payment is received within the Policy. (iii) Produce a TPI Pension Card from only. in writing. Remission of Rates three days grace period. Thereafter fines for Rate Capping Veteran Affairs; or 4.11 Application of the Policy Section 182 of the Local Government Act Internet late payment are fully imposed. Council is To provide relief against what would otherwise (iv) Can demonstrate to Council that he / Where a ratepayer believes that Council has 1999 (as amended) permits Council, on the Payment may be made via the internet by prepared to remit penalties for late payment amount to a substantial change in rates she is a self-funded retiree and earning failed to properly apply this policy it should written application of a ratepayer, to partially accessing Council’s website at of rates where ratepayers can demonstrate payable from one year to the next due to rapid less than $25,000 per annum raise the matter with the Council. In the first or wholly remit rates or to postpone rates on www.mitchamcouncil.sa.gov.au - select “Rate hardship. Council issues a final notice for changes in valuation or changes in Council instance contact the Senior Officer Rating the basis of hardship. Where a ratepayer is Postponement of Rates Scheme for State Payments” in the Online Payments box and payment of rates when rates are overdue ie policy, a rate capping rebate will be applied to Services on 8372 8856 to discuss the suffering hardship in paying rates he / she Seniors Card Holders follow the prompts. This payment option is by unpaid by the due date. Should rates remain all properties under Section 166(1) (l) of the matter. If, after this initial contact, a ratepayer is invited to contact the Senior Officer Rating Section 182A of the Local Government credit card only. unpaid more than 21 days after the issue of Local Government Act 1999 (as amended). is still dissatisfied they should write to Mr Services on 8372 8856 to discuss the matter. Act 1999 (as amended) provides for Mail the final notice then Council refers the debt The rate capping rebate will be applied Matthew Pears, Chief Executive Officer, City Such inquiries are treated confidentially by the postponement of rates on the principal By Cheque only. Made payable to: City of to a debt collection agency for collection. The either by Council of its own initiative, where of Mitcham, PO Box 21, Mitcham Shopping Council. place of residence by seniors who meet the Mitcham and marked ‘Not Negotiable’. Attach debt collection agency charges collection fees the Council is in possession of sufficient eligibility criteria, make application and hold that are recoverable from the ratepayer. Centre, Torrens Park SA 5062. Flexible Rate Payments Scheme the tear off slip and send to: information to determine entitlement to the a current Seniors Card. The amount which 4.12 Disclaimer Any ratepayer who may, or is likely to City of Mitcham When Council receives a payment in respect rebate or otherwise on application to Council. can be postponed is any amount greater than A rate cannot be challenged on the basis of experience difficulty in meeting the standard PO Box 21 of overdue rates the Council applies the A rebate will be granted, subject to the $500 ($125 per quarter) less any concession non compliance with this policy and must be payment arrangements of Council is invited Mitcham Shopping Centre money received as follows: eligibility criteria below, such that the increase entitlement. In accordance with Section 182A paid in accordance with the required payment to contact the Senior Officer Rating Services TORRENS PARK SA 5062 • first – to satisfy any costs awarded in Receipts will not be issued unless requested. provisions.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 107

2013/2014

ANNUAL FINANCIAL CERTIFICATION OF FINANCIAL STATEMENTS STATEMENTS We have been authorised by the Council to certify the financial statements in their final form. In our opinion: • The accompanying financial statements comply with the Local Government Act 1999, Local Government (Financial Management) Regulations 2011 and Australian Accounting Standards.

Certification of Financial Statements...... 107 • The financial statements present a true and fair view of Council’s financial position at 30 June 2014 and the results of its operations and cash flows for the financial year. Principal Financial Statements Statement of Comprehensive Income...... 108 • Internal controls implemented by Council provide a reasonable assurance that Council’s financial records are Statement of Financial Position...... 109 complete, accurate and reliable and were effective throughout the financial year.

Statement of Changes in Equity...... 110 • The financial statements accurately reflect Council’s accounting and other records. Statement of Cash Flows...... 111

Notes to, and forming part of, the Principal Financial Statements Note 1 - Significant Accounting Policies...... 112 Note 2 - Income...... 116 Note 3 - Expenses...... 117 Note 4 - Asset Disposal and Fair Value Adjustments...... 117 Note 5 - Current Assets...... 118 Note 6 - Non-Current Assets...... 118 Note 7 - Infrastructure, Property, Plant and Equipment...... 119 Note 8 - Liabilities...... 121 Note 9 - Reserves...... 121 Note 10 - Assets Subject to Restrictions...... 122 Note 11 - Reconciliation to Cash Flow Statement...... 122 Note 12 - Functions...... 123 Note 13 - Financial Instruments...... 124 Note 14 - Commitments for Expenditure...... 126 Note 15 - Financial Indicators...... 126 Note 16 - Uniform Presentation of Finances...... 127 Note 17 - Superannuation...... 127 Note 18 - Joint Ventures & Associated Entities...... 128 Note 19 - Contingencies, Assets and Liabilities not Recognised on Balance Sheet...... 129

Audit Report...... 130 Council Certificate of Audit Independence...... 133 Audit Certificate of Audit Independence...... 134

City of Mitcham Annual Report 2013/2014 108 109

STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2014 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2014

2014 2013 2014 2013 Notes $'000 $'000 ASSETS Notes $'000 $'000 INCOME Current Assets Rates 2 45,096 42,358 Statutory charges2 1,518 1,391 Cash and cash equivalents 5 8,629 10,205 User charges 2 545 516 Trade and other receivables 5 2,708 2,453 Grants, subsidies and contributions2 3,531 4,699 Inventories 5 65 54 Investment income2 443 523 Total Current Assets 11,402 12,712 Reimbursements 2 297 258 Other income2 683 559 Non-current Assets Net gain - equity accounted Council businesses18 198 527 Equity accounted investments in Council businesses 6, 18 18,608 18,450 Total Income 52,311 50,831 Infrastructure, property, plant and equipment 7 532,653 532,051 EXPENSES Other non-current assets 6 1,239 416 Employee costs 3 (21,274) (19,307) Materials, contracts & other expenses 3 (20,225) (18,846) Total Non-current Assets 552,500 550,917 Depreciation, amortisation & impairment 3 (11,349) (11,480) Total Assets 563,902 563,629 Finance costs 3 (596) (671) Total Expenses (53,444) 50,304 LIABILITIES Current Liabilities OPERATING SURPLUS / (DEFICIT) (1,133) 527 Trade and other payables 8 (5,124) (2,765) Borrowings8(1,040) (1,114) Asset disposal & fair value adjustments 4 (1,437) (930) Provisions 8 (3,521) (2,565) Amounts received specifically for new or upgraded assets 2 671 374 Physical resources received free of charge 2 683 1,202 Total Current Liabilities (9,685) (6,444) NET SURPLUS / (DEFICIT) (1,216) 1,173 transferred to Equity Statement Non-current Liabilities Borrowings8(6,937) (7,977) Amounts which will not be reclassified subsequently to operating result Provisions 8 (1,212) (1,448) Changes in revaluation surplus - infrastructure, property, plant & 9 (436) 11,890 Liability - Equity accounted Council businesses 8 - (49) equipment Total Non-current Liabilities (8,149) (9,474) Share of other comprehensive income - equity accounted Council 9,18 9 (24) businesses Total Liabilities (17,834) (15,918) Total Other Comprehensive Income (427) 11,866 NET ASSETS 546,068 547,711 TOTAL COMPREHENSIVE INCOME (1,643) 13,039

This Statement is to be read in conjunction with the attached Notes. EQUITY Accumulated Surplus 322,503 319,538 Asset Revaluation Reserves 9 223,565 223,992 Other Reserves 9 - 4,181 TOTAL EQUITY 546,068 547,711

This Statement is to be read in conjunction with the attached Notes.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 110 111

STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2014 STATEMENT OF CASH FLOW FOR THE YEAR ENDED 30 JUNE 2014

Accumulated Asset Revaluation Other Reserves TOTAL EQUITY 2014 2013 Surplus Reserve CASH FLOWS FROM OPERATING ACTIVITIES Notes $'000 $'000 2014 Notes $'000 $'000 $'000 $'000 Receipts Rates - general and other 45,324 42,160 Balance at end of previous reporting period 319,538 223,992 4,181 547,711 Fees and other charges 1,504 1,488 Net Surplus / (Deficit) for Year (1,216) - - (1,216) User charges 548 544 Other Comprehensive Income Investment receipts 644 589 Changes in revaluation surplus – infrastructure, property, Grants utilised for operating purposes 3,531 5,042 plant & equipment - (436) - (436) Reimbursements 1,764 303 Share of other comprehensive income - equity accounted Council businesses - 9 - 9 Other revenues 482 2,651 Transfers between reserves 9 4,181 - (4,181) - Payments Balance at end of period 322,503 223,565 - 546,068 Employee costs (20,537) (19,105) Materials, contracts & other expenses (19,833) (22,036) 2013 Finance payments (596) (680) Net Cash provided by (or used in) Operating Activities 11 12,831 10,956

Balance at end of previous reporting period 318,385 212,126 4,161 534,672 Net Surplus / (Deficit) for Year 1,173 - - 1,173 CASH FLOWS FROM INVESTING ACTIVITIES Other Comprehensive Income Receipts Gain on revaluation of infrastructure, property, - 11,890 - 11,890 Amounts specifically for new or upgraded assets 671 374 plant & equipment Sale of replaced assets 953 882 Share of other comprehensive income - equity accounted Payments Council businesses - (24) - (24) Expenditure on renewal/replacement of assets (12,986) (10,290) Transfers between reserves 9(20) - 20 - Expenditure on new/upgraded assets (1,931) (1,244) Balance at end of period 319,538 223,992 4,181 547,711 Net Cash provided by (or used in) Investing Activities (13,293) (10,278) This Statement is to be read in conjunction with the attached Notes

CASH FLOWS FROM FINANCING ACTIVITIES Payments Repayments of borrowings (1,114) (1,123) Net Cash provided by (or used in) Financing Activities (1,114) (1,123) Net Increase (Decrease) in cash held (1,576) (445)

Cash and cash equivalents at beginning of period 11 10,205 10,650 Cash and cash equivalents at end of period 11 8,629 10,205 This Statement is to be read in conjunction with the attached Notes

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 112 113

NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES commencement of the rating period, or earlier, upon receipt of the includes the cost of all materials used in construction, direct the future economic benefits would be replaced if Council were deprived thereof, the value in use is the depreciated The principal accounting policies adopted in the preparation of rates. labour on the project and an appropriate proportion of replacement cost. In assessing impairment for these the financial report are set out below. These policies have been Interest income is recognised on a proportional basis taking into variable and fixed overhead. assets, a rebuttable assumption is made that the current consistently applied to all the years presented, unless otherwise stated. account the interest rates applicable to the financial assets. Capital works still in progress at balance date are recognised replacement cost exceeds the original cost of acquisition. 1. Basis of Preparation Where grants, contributions and donations recognised as incomes as other non-current assets and transferred to infrastructure, property, plant and equipment when completed and ready Where an asset that has been revalued is subsequently 1.1 Compliance with Australian Accounting Standards during the reporting period were obtained on the condition that for use. impaired, the impairment is first offset against such amount This general purpose financial report has been prepared in they are expended in a particular manner or used over a particular as stands to the credit of that class of assets in Asset accordance with Australian Accounting Standards as they period and those conditions were un-discharged as at the reporting 6.3 Materiality Revaluation Reserve, any excess being recognised as an apply to not-for-profit entities, other authoritative date, the amounts subject to those un-discharged conditions are Assets with an economic life in excess of one year are only expense. pronouncements of the Australian Accounting Standards disclosed in these notes. Also disclosed is the amount of grants, capitalised where the cost of acquisition exceeds materiality 6.7 Borrowing Costs Board, Interpretations and relevant South Australian contributions and receivables recognised as incomes in a previous thresholds established by Council for each type of asset. In Borrowing costs are currently not included in the cost of legislation. reporting period, which were obtained in respect of the Council’s determining (and in annually reviewing) such thresholds, operations for the current reporting period. Control over granted regard is had to the nature of the asset and its estimated constructing fixed assets. The financial report was authorised for issue by certificate assets is normally obtained upon their receipt. The timing of control service life. Examples of capitalisation thresholds applied 7. Payables under Regulation 14 of the Local Government (Financial commencement depends on the arrangement between the grantor during the year are given in Note 7. Management) Regulations 2011. 7.1 Goods and Services and the Council. 6.4 Subsequent Recognition Creditors represent amounts due to external parties for the 1.2 Historical Cost Convention 4. Cash, Cash Equivalents and other Financial Instruments All material asset classes are revalued on a regular basis supply of goods and services and are recognised as liabilities Except as stated below, these financial statements have been Cash Assets include all amounts readily convertible to cash on hand such that the carrying values are not materially different when the goods and services are received. Creditors are prepared in accordance with the historical cost convention. at Council’s option with an insignificant risk of changes in value from fair value. For infrastructure and other asset classes normally paid 30 days after the month of invoice. No The financial report has been prepared on an accruals basis with a maturity of three months or less from the date of acquisition. where no active market exists, fair value is determined to interest is payable on these amounts. and is based on historical costs and does not take into be the current replacement cost of an asset less, where account changing money values or, except where stated, Receivables for rates and annual charges are secured over the 7.2 Payments Received in Advance and Deposits applicable, accumulated depreciation calculated on the current valuations of non-current assets. Cost is based on subject land, and bear interest at rates determined in accordance Amounts received from external parties in advance of basis of such cost to reflect the already consumed or expired the fair values of the consideration given in exchange with the Local Government Act 1999. Other receivables are service delivery, and security deposits held against possible future economic benefits of the asset. Further detail of for assets. generally unsecured and do not bear interest. damage to Council assets, are recognised as liabilities until existing valuations, methods and valuers are provided at All receivables are reviewed as at the reporting date and adequate the service is delivered or damage reinstated, or the amount 1.3 Critical Accounting Estimates Note 7. is refunded as the case may be. The preparation of financial statements in conformity with allowance is made for amounts where their receipt is considered 6.5 Depreciation of Non-Current Assets Australian Accounting Standards requires the use of certain doubtful. 8. Borrowings Other than land, all infrastructure, property, plant and critical accounting estimates, and requires management to All financial instruments are recognised at fair value at the date of Loans are carried at their principal amounts which represent the equipment assets recognised are systematically depreciated exercise its judgement in applying Council’s accounting recognition. A detailed statement of the accounting policies applied present value of future cash flows associated with servicing the over their useful lives on a straight line basis which, in the policies. The areas involving a higher degree of judgement to financial instruments forms part of Note 13. debt. Interest is accrued over the period to which it relates, and is opinion of Council, best reflects the consumption of the or complexity, or areas where assumptions and estimates are recorded as part of “Payables”. 5. Inventories service potential embodied in those assets. significant to the financial statements are specifically referred Inventories held in respect of stores have been valued by using the 9. Employee Benefits Depreciation methods, useful lives and residual values of to in the relevant sections of this note. weighted average cost on a continual basis, after adjustment for classes of assets are reviewed annually. 9.1 Salaries, Wages and Compensated Absences 1.4 Rounding loss of service potential. Liabilities for employees’ entitlements to salaries, wages All amounts in the financial statements have been rounded Major depreciation periods for each class of asset are shown 6. Infrastructure, Property, Plant and Equipment and compensated absences expected to be paid or settled to the nearest thousand dollars ($’000). in Note 7. Depreciation periods for infrastructure assets 6.1 Land Under Roads have been estimated based on the best information available within 12 months of reporting date are accrued at nominal 2. The Local Government Reporting Entity Council, at its meeting of 24 June 2008, elected not to to Council, but appropriate records covering the entire life amounts (including payroll based on-costs) measured in City of Mitcham is incorporated under the South Australian Local recognise land under roads in accordance with the deferral cycle of these assets are not available, and extreme care accordance with AASB 119. Government Act 1999 and has its principal place of business at arrangements available under AASB 1045 which expired on should be used in interpreting financial information based Liabilities for employee benefits not expected to be paid or 131 Belair Road, Torrens Park SA 5062. These Annual Financial 30 June 2008. From 1 July 2008, Council has elected not on these estimates. settled within 12 months are measured as the present value Statements include the consolidated fund and all entities through to recognise any values for land under roads acquired before of the estimated future cash outflows (including payroll which Council controls resources to carry on its functions. In the 6.6 Impairment the commencement of AASB 1051 Land Under Roads. based on-costs) to be made in respect of services provided process of reporting on the Council as a single unit, all transactions Assets that have an indefinite useful life are not subject to 6.2 Initial Recognition by employees up to the reporting date. Present values are and balances between activity areas and controlled entities have depreciation and are reviewed annually for impairment. All assets are initially recognised at cost. For assets acquired calculated using government guaranteed securities rates been eliminated. Assets that are subject to depreciation are reviewed for at no cost or for nominal consideration, cost is determined impairment whenever events or changes in circumstances with similar maturity terms. 3. Income recognition as fair value at the date of acquisition. indicate that the carrying amount may not be recoverable. Weighted average discount rate 2.54% (2013, 2.76%) All income is stated net of the amount of Goods and Services Tax All non-current assets purchased or constructed are An impairment loss is recognised for the amount by which Weighted average settlement period 7 years (2013, 7 years) (GST). capitalised as the expenditure is incurred and depreciated as the asset’s carrying amount exceeds its recoverable amount Annual Leave Income is measured at the fair value of the consideration received soon as the asset is held “ready for use”. Cost is determined (which is the higher of the present value of future cash A liability for annual leave is recognised, and is measured as or receivable. Income is recognised when Council obtains control as the fair value of the assets given as consideration plus outflows or value in use). over the assets comprising the income, or when the amount due the amount unpaid at the reporting date at current pay rates costs incidental to the acquisition, including architects’ fees For assets whose future economic benefits are not constitutes an enforceable debt, whichever first occurs. in respect of employees’ service up to date. and engineering design fees and all other costs incurred. dependent on the ability to generate cash flows, and where Control over assets acquired from rates is obtained at the The cost of non-current assets constructed by the Council

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 114 115

Long Service Leave Council also participates in cooperative arrangements with other Held-to-Maturity Investments AASB 2011-7 Amendments to Australian Accounting Standards A liability for long service leave is recognised, and is councils for the provision of services and facilities. These investments have fixed maturities, and it is Council’s arising from the Consolidation and Joint measured having regard to the present value of expected 12. Leases intention to hold these investments to maturity. Any held-to- Arrangements Standards [AASB 1, 2, 3, 5, 7, future payments to be made in respect of service by Lease arrangements have been accounted for in accordance maturity investments held by Council are stated at amortised cost 9, 2009-11, 101, 107, 112, 118, 121, 124, employees up to the reporting date. The accrual is assessed with AASB 117. In respect of finance leases, where Council using the effective interest rate method. 132, 133, 136, 138, 139, 1023 & 1038 and having regard to the estimated future cash outflows substantially carries the entire risks incident to ownership, the Available-for-Sale Financial Assets Interpretations 5, 9, 16 & 17] discounted by an appropriate interest rate and other factors, leased items are initially recognised as assets and liabilities equal Available-for-sale financial assets include any financial assets AASB 2012-3 Amendments to Australian Accounting Standards including the experience of employee departures and their in amount to the present value of the minimum lease payments. not included in the above categories. Available-for-sale financial – Offsetting Financial Assets and Financial periods of service. The assets are disclosed within the appropriate asset class, and assets are reflected at fair value. Unrealised gains and losses Liabilities [AASB 132] Sick Leave are amortised to expense over the period during which the Council arising from changes in fair value are taken directly to equity. AASB 2013-3 Recoverable Amount Disclosures for Non- is expected to benefit from the use of the leased assets. Lease An accrual is made for payment of sick leave recognised Financial liabilities Financial Assets for employees covered by the AWU Enterprise Bargaining payments are allocated between interest expense and reduction Non-derivative financial liabilities are recognised at amortised AASB 2013-4 Novation of Derivatives and Continuation of Agreement. No accrual is made for sick leave for employees of the lease liability, according to the interest rate implicit in the cost, comprising original debt less principal payments and Hedge Accounting covered by the MOA Award as Council experience indicates lease. City of Mitcham does not hold any finance leases as at 30 amortisation. that, on average, sick leave taken in each reporting period June 2014. AASB 2013-5 Investment Entities Impairment is less than the entitlement accruing in that period, and this In respect of operating leases, where the lessor substantially Interpretation 21 Levies At each reporting date, the Council assesses whether there is experience is expected to recur in future reporting periods. retains all of the risks and benefits incident to ownership of the objective evidence that a financial instrument has been impaired. (Standards not affecting Local Government have been excluded Council does not make payment for untaken sick leave. leased items, lease payments are charged to expense over the In the case of available-for-sale financial instruments, a prolonged from the above list.) 9.2 Superannuation lease term. decline in the value of the instrument is considered. As at reporting date, Council was not in a position to determine if Council makes employer superannuation contributions 13. GST Implications 15. Pending Accounting Standards any of the new Standards or Interpretations will affect any of the in respect of its employees to the Local Government In accordance with UIG Abstract 1031 “Accounting for the Goods Certain new accounting standards and UIG interpretations have amounts recognised in the financial statements. Superannuation Scheme. The Scheme has two types and Services Tax (GST)”: been published that are not mandatory for the 30 June 2014 The Australian Accounting Standards Board is currently reviewing of membership, each of which is funded differently. No reporting period and have not been used in preparing these reports. AASB 1004 Contributions. It is anticipated that the changes changes in accounting policy have occurred during either Receivables and Creditors include GST receivable and payable resulting from this review may have a material effect on the timing the current or previous reporting periods. Details of the except in relation to input taxed activities, revenues and operating AASB 9 Financial Instruments expenditures exclude GST receivable and payable except where of the recognition of grants and contributions, but the financial accounting policies, contribution rates applied and Council’s AASB 10 Consolidated Financial Statements the amount of GST incurred is not recoverable from the Australian consequences cannot be estimated until a revised accounting involvement with the Scheme is reported in Note 17. AASB 11 Joint Arrangements Taxation Office (ATO). In these circumstances, the GST is standard is issued. 10. Construction Contracts recognised as part of the cost of acquisition of the asset or as part AASB 127 Separate Financial Statements Construction works undertaken by Council for third parties are of the expense of the item. AASB 128 Investments in Associates and Joint Ventures generally on an agency basis where the third party reimburses Council for actual costs incurred, and usually do not extend Non-current assets and capital expenditures include GST net of any recoupment. Amounts included in the Statement of Cash beyond the reporting period. As there is no profit component, such works are treated as 100% completed. Reimbursements Flows are disclosed on a gross basis. not received are recognised as receivables and reimbursements 14. Financial Instruments received in advance are recognised as “payments received in Recognition advance”. Financial instruments are initially measured at cost on trade date, 11. Joint Ventures and Associated Entities which includes transaction costs, when the related contractual Council has a 50% share in the regional subsidiary, Centennial rights or obligations exist. Subsequent to initial recognition these Park Cemetery Authority, and a 16.7% share in the regional instruments are measured as set out below. subsidiary, Eastern Waste Management Authority. Council’s Financial Assets at Fair Value through the Statement of share in these Authorities has been recognised in the Financial Comprehensive Income Statements by including its share of the net assets within the A financial asset is classified in this category if acquired principally Balance Sheet. The change in equity share, excluding the asset for the purpose of selling in the short-term or if so designated by revaluation, is disclosed in the Income Statement. These regional management. Derivatives are also categorised as held for trading subsidiaries are accounted for in accordance with AASB 128 and unless they are designated as hedges. Realised and unrealised set out in detail in Note 18. gains and losses arising from changes in the fair value of these As a result of changes made to the Charter of the Centennial Park assets are included in the income statement in the period in Cemetery Authority in August 2011, all distributions paid by the which they arise. Authority to Council are recorded as revenue in the Statement of Loans and Receivables Comprehensive Income. Distributions paid by the Authority to Loans and receivables are non-derivative financial assets with Council are regarded as payments for guaranteeing the liabilities fixed or determinable payments that are not quoted in an active of the Authority and accordingly are treated as an expense in the market and are stated at amortised cost using the effective interest Statement of Comprehensive Income of the Authority. rate method.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 116 117

NOTE 2 - INCOME NOTE 2 - INCOME (CONTINUED) NOTE 3 - EXPENSES NOTE 3 - EXPENSES (CONT) 2014 2013 2014 2013 2014 2013 2014 2013 Notes $'000 $'000 Notes $'000 $'000 Notes $'000 $'000 Notes $'000 $'000 RATES REVENUES REIMBURSEMENTS EMPLOYEE COSTS DEPRECIATION, AMORTISATION AND IMPAIRMENT General Rates 44,836 41,875 for private works 116 69 Salaries and Wages (17,800) (16,686) Depreciation Less: Mandatory rebates (730) (693) other 181 189 Employee leave expense (1,905) (1,285) Buildings and Other Structures (2,105) (2,228) Less: Discretionary rebates, remissions 297 258 Superannuation - defined contribution plan and write offs (482) (233) OTHER INCOME contributions 17 (1,135) (931) Infrastructure 43,624 40,949 Insurance and other recoupments 277 195 Superannuation - defined benefit plan Roads, footpaths and bridges (4,429) (4,257) Other Rates (including service charges) contributions 17 (523) (628) Contributions from subsidiaries 201 202 Kerb and water table (2,629) (2,793) Natural Resource Management levy 1,327 1,258 Workers' Compensation Insurance (450) (411) Sundry 205 162 Stormwater drainage (937) (927) 1,327 1,258 Less: Capitalised and distributed costs 539 634 683 559 Plant and Equipment (819) (861) Other Charges Total Operating Employee Costs (21,274) (19,307) GRANTS, SUBSIDIES, CONTRIBUTIONS Furniture and Fittings (430) (414) Penalties for late payment 139 129 Amounts received specifically for new or (11,349) (11,480) Legal and other costs recovered 6 22 upgraded assets 671 374 Total Number of Employees 256 253 145 151 Individually Significant Item - see (Full time equivalent at end of reporting period) additional Grants Commission Payment below - 1,114 FINANCE COSTS 45,096 42,358 MATERIALS, CONTRACTS AN D Other grants, subsidies and contributions 3,531 3,585 OTHER EXPENSES Interest on Loans (596) (671) STATUTORY CHARGES 4,202 5,073 Prescribed Expenses (596) (671) Development Act fees 270 227 The functions to which these grants relate are shown in Note 12. Auditor's Remuneration Town planning fees 255 258 Sources of grants Auditing the financial reports (52) Animal registration fees and fines 439 425 (19) Commonwealth government 736 706 Parking fines / expiation fees 445 381 Other Services - - State government 3,315 4,059 Property and rate searches 95 92 Audit Committee Sitting Fees (7) (8) NOTE 4 - ASSET DISPOSAL AND FAIR VALUE ADJUSTMENTS Other 151 308 Development Assessment Panel Sitting Fees (25) (22) Other licences, fees, and fines 7 2 2014 2013 4,202 5,073 Elected members' expenses (328) (312) Sundry 7 6 Notes $'000 $'000 Individually Significant Item Subtotal - Prescribed Expenses (412) (361) 1,518 1,391 INFRASTRUCTURE, PROPERTY, In June 2013 an amount of $1,114,129 was received from Other Materials, Contracts and Expenses PLANT AND EQUIPMENT USER CHARGES the SA Local Government Grants Commission as an advance Cemetery 3 13 payment in respect to Council’s 2013 / 2014 Commonwealth Contractors (10,942) (9,806) Assets renewed or directly replaced Financial Assistance Grant (FAG). Reserve Hire Fees 113 110 Energy (1,873) (1,840) Proceeds from disposal 953 882 This was reported as income in 2012 / 2013 in accordance Telecommunication Towers 34 34 Water and Sewer (481) (524) Less: Carrying amount of assets sold (2,390) (1,812) with AASB 1004 Contributions, and the recommendation of Hall and equipment hire 118 108 the Local Government Association of South Australia. - 1,114 Maintenance (742) (673) Gain (Loss) on disposal (1,437) (930)

Council Houses 95 106 These amounts in advance were adjusted in the 2013 / 2014 Insurance (408) (370) Home Services 52 29 financial year when the timing of this grant payment was Library Purchases (426) (402) NET GAIN (LOSS) ON DISPOSAL OR restored to the normal schedule as the Council did not receive REVALUATION OF ASSETS (1,437) (930) Sales - general 29 43 an advance payment. Bank and Financial Fees (196) (181) Sundry 101 73 Advertising and Publications (172) It is anticipated that the normal quarterly payment cycle will (158) 545 516 resume from 2014 / 2015. Telephone (161) (141) INVESTMENT INCOME PHYSICAL RESOURCES RECEIVED Postage (133) (121) FREE OF CHARGE Interest on investments Legal Expenses (538) (294) Local Government Finance Authority 357 401 Roads 263 256 Fringe Benefits Tax (215) (184) Banks and other 86 122 Footpaths 140 137 Levies paid to government - 523 443 Kerbing 80 279 NRM levy (1,327) (1,259) Stormwater Drainage 200 375 Other Levies (60) (573) Other Infrastructure - 155 - Licence Fees (489) (369) "TOTAL PHYSICAL RESOURCES RECEIVED FREE OF CHARGE “ 683 1,202 Parts, accessories and consumables (407) (519) Subscriptions (80) (78) Professional services (482) (251) Sundry (681) (742) Subtotal - Other Materials, Contracts and Expenses (19,813) (18,485) (20,225) (18,846)

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014 118 119

NOTE 5 - CURRENT ASSETS NOTE 6 - NON-CURRENT ASSETS NOTE 7 - INFRASTRUCTURE, PROPERTY, PLANT AND EQUIPMENT 2014 2013 2014 2013 2013 2014 CASH AND CASH EQUIVALENT ASSETS Notes $'000 $'000 FINANCIAL ASSETS Notes $'000 $'000 $'000 $'000 Cash on Hand and at Bank 83 158 Receivables AT FAIR AT COST ACCUM CARRYING AT FAIR AT COST ACCUM CARRYING Deposits at Call 8,546 10,047 Loans to community organisations 863 863 VALUE DEP'N AMOUNT VALUE DEP'N AMOUNT 8,629 10,205 863 863 Land - Level 3 179,105 - - 179,105 179,105 - - 179,105 Less: Provision for Impairment (863) (863) Buildings and Other Structures 101,110 2,360 (59,875) 43,595 ---- TRADE AND OTHER RECEIVABLES Total Financial Assets - - Buildings - Level 2 - - - - 8,726 176 (506) 8,396 Rates - General & Other 1,298 1,163 In June 2010 Council resolved to forgo future loan repayments of the $900,000 Buildings - Level 3-- -- 58,669 686 (36,337) 23,018 Accrued Revenues 16 333 loan provided to the Blackwood Recreation Centre pending the development and Other Structures - Level 3 - -- - 20,302 817 (9,878) 11,241 agreement of an under-lease. As at the time of preparing these accounts the Debtors - general 469 310 under-lease has not yet been finalised and hence the amount remains in Council’s Infrastructure - Level 3593,902 9,186 (299,849) 303,239 587,726 18,952 (302,954) 303,724 GST Recoupment 557 221 books with an associated provision of impairment. Plant and Equipment 6,505 1,778 (3,728) 4,555 -8,700 (2,989) 5,711 Prepayments 368 426 EQUITY ACCOUNTED INVESTMENTS IN Furniture and Fittings 3,896 393 (2,732) 1,557 -4,514 (3,056) 1,458 2,708 2,453 COUNCIL BUSINESSES Centennial Park Cemetery Authority 18 18,605 18,450 TOTAL PROPERTY, INVENTORIES Eastern Waste Management Authority 18 3 - PLANT AND EQUIPMENT 884,518 13,717 (366,184) 532,051 854,528 33,845 (355,720) 532,653 Stores and Materials 65 54 18,608 18,450 Comparatives 845,491 22,716 (347,519) 520,688 884,518 13,717 (366,184) 532,051 65 54 Within the terminology of Section 43 of the Local Government Act 1999, the Centennial Park Cemetery Trust Incorporated is a joint controlling authority of the 2013 CARRYING AMOUNT MOVEMENTS DURING YEAR 2014 City of Mitcham and the City of Unley each having 50% interests in the assets, $'000 $'000 $'000 liabilities and operations of the Authority. The Authority was established for the cemetery industry and no financial contributions have been made to the Authority CARRYING Additions Transfers Disposals Depreciation Net CARRYING for the financial year. The City of Mitcham's investment in the Authority has been AMOUNT Revaluation AMOUNT accounted for under the equity method (Note 18). New/Upgrade Renewals Within the terminology of Section 43 of the Local Government Act 1999, the Eastern Waste Management Authority Incorporated is a joint controlling authority of Land - Level 3 179,105 ------179,105 the City of Mitcham, City of Burnside, City of Norwood, Payneham and St. Peters, Buildings and Other Structures 43,595-- (43,595) ---- Corporation of the Town of Walkerville, City of Campbelltown and the Adelaide Hills Council each having 16.7% interests in the assets, liabilities and operations of the Buildings - Level 2 - - 178 9,848 - (506) (1,124) 8,396 Authority. The Authority was established for the purpose of the collection and Buildings - Level 3--2687 2,631 -(988) 688 23,018 disposal of waste within the areas of the Constituent Councils and the collection and disposal of waste outside the areas of the Constituent Councils and no financial Other Structures - Level 3 - 174 64311,116 (81) (611)-11,241 contributions have been made to the Authority for the financial year. The City of Infrastructure - Level 3303,239 1,700 8,066 - (1,286) (7,995) - 303,724 Mitcham's investment in the Authority has been accounted for under the equity method (Note 19). Plant and Equipment 4,555 23 2,964 - (1,012) (819)- 5,711

OTHER NON-CURRENT ASSETS Furniture and Fittings 1,557 16 326-(11) (430)- 1,458 Inventories Capital Works-in-Progress 1,239 416 TOTAL INFRASTRUCTURE, PROPERTY, PLANT AND 1,239 416 EQUIPMENT 532,051 1,913 12,864 - (2,390) (11,349) (436) 532,653 Comparatives 520,688 2,321 10,442 - (1,810) (11,480) 11,890 532,051

Valuation of Assets The introduction of AASB13 Fair Value Measurement has had no impact on At 1 July 2004 upon the transition to AIFRS, Council elected pursuant to this class of assets. AASB 1.19 to retain a previously established deemed cost under GAAP as its Level 3 classified Land assets relate to properties where there is an inability or deemed cost. With subsequent additions at cost, this remains as the basis of restriction on Council to sell this asset on the open market. recognition of non-material asset classes. Buildings Land The asset class of Buildings was revalued by Maloney Field Services, as at 1 Council being of the opinion that it is not possible to attribute a value July 2013. sufficiently reliable to qualify for recognition; land under roads has not been Buildings have been disclosed as either Fair Value hierarchy Level 2 valuations recognised in these reports. Land acquired for road purposes during the year or as Fair Value hierarchy Level 3 valuations, in accordance with AASB 13 is initially recognised at cost, but transferred to fair value at reporting date, Fair Value Measurement. effectively writing off the expenditure. Building valuations, disclosed as Level 2, are based on prices for similar Freehold land and land over which Council has control, but does not have assets in an active market, with directly or indirectly observable adjustments title, is recognised on the replacement cost basis. Council’s land assets were for specific advantages or disadvantages attaching to the particular asset. independently valued by Liquid Pacific as at 30 June 2011. Building valuations, disclosed as Level 3. There is no known market for these A capitalisation threshold of $1,000 is applied to the acquisition of land.

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assets and they are valued at depreciated current replacement cost. This Estimated Useful Lives method involves: Useful lives are estimated for each individual asset. In estimating useful NOTE 8 - LIABILITIES NOTE 9 - RESERVES • The determination of the cost to construct the asset (or its modern lives, regard is had to technical and commercial obsolescence, as well as engineering equivalent) using current prices for materials and labour, legal and other limitations on continued use. The range of useful lives for Net Increments Transfers, the quantities of each being estimated based on recent experience of a representative range of assets is shown below, although individual assets 2014 2013 ASSET REVALUATION 30 June 2013 30 June 2014 RESERVE (Decrements) Impairments this or similar Councils, or on industry construction guides where these may have an estimated total useful life of greater or lesser amount: $'000 $'000 $'000 $'000 $'000 $'000 are more appropriate. Plant, Furniture and Equipment TRADE AND OTHER PAYABLES Notes Current Non- Current Non- current current Land 106,523 - 1 106,524 • The calculation of the depreciation that would have accumulated since Office Equipment 5 to 10 years original construction using current estimates of residual value and useful Office Furniture 3 to 10 years Goods and Services (4,011) - (1,940) - Buildings and life under the straight line depreciation method adopted by Council. Other Structures 18,075 (436) (1) 17,638 Vehicles and Road-making Equipment 2 to 8 years Payments received in advance (565) - (374) - This method has significant inherent uncertainties, relaying on estimates of Infrastructure 0 Other Plant and Equipment 5 to 15 years Accrued expenses - employee quantities of materials and labour, residual values and useful lives, and the entitlements (19) - (2) - Roads, bridges, Building and Other Structures footpaths 84,931 - 1 84,392 possibility of changes in prices for materials and labour, and the potential for Accrued expenses - other (447) - (425) - development of more efficient construction techniques. Buildings – Structures 40 to 80 years Joint Ventures - Deposits, Retentions and Bonds (27) - (24) - Other Comprehensive Assets acquired since last valuation have been valued at cost. Buildings – Roofing 40 years Other payables (55) - - - Income 15,003 9 (1) 15,011 The introduction of AASB 13 Fair Value Measurement has resulted in 28 Buildings – Fit Outs 25 to 45 years (5,124) - (2,765) - TOTAL 223,992 (427) - 223,565 Building assets being disclosed as Level 2 assets. The revaluation of all Buildings – Services 40 to 60 years Comparatives Council’s buildings has resulted in the net WDV of buildings disclosed as Level 212,126 11,866 - 223,992 Park Structures – Masonry 40 to 80 years 2 and buildings disclosed as Level 3, increasing by $6,473,000. BORROWINGS Park Structures – Other Construction 25 to 60 years Other Structures Loans Payable (1,040) (6,937) (1,114) (7,977) OTHER RESERVES 30 June 2013 Transfers to Transfers 30 June 2014 Playground Equipment 25 to 60 years Reserve from Other structures were valued by Liquid Pacific, at written down current (1,040) (6,937) (1,114) (7,977) Reserve replacement cost as at 1 July 2011. Benches, Seats, etc 25 to 40 years All interest bearing liabilities Property Reserve - (2,474) The asset received free of charge during the financial year 2011 / 2012 has Infrastructure are secured over the future Bushfire Track revenues of the Council. been valued by Council officers. Sealed Roads – Surface 14 to 35 years Construction - (194) Assets acquired since last valuation have been valued at cost. (including seal preservation) Plant Reserve - (1,513) PROVISIONS The introduction of AASB13 Fair Value Measurement has had no impact on Sealed Roads – Surface – Concrete Block 40 years TOTAL OTHER this class of assets. Sealed Roads – Pavements 60 to 80 years Employee entitlements RESERVES 4,181 - (4,181) - (including oncosts) (3,521) (1,212) (2,565) (1,448) Infrastructure Unsealed Roads 10 years Comparatives 4,161 20 4,181 Infrastructure assets were valued by Council officers at written down current (3,521) (1,212) (2,565) (1,448) Bridges – Vehicular 50 to 200 years replacement cost as at 1 July 2012. This revaluation was based on a combination of Rawlinsons’ index adjusted for effects of actual costs incurred Bridges – Pedestrian 35 to 200 years LIABILITY - EQUITY PURPOSES OF RESERVES during the reporting period ended 30 June 2013. Footpaths 10 to 50 years ACCOUNTED COUNCIL Asset Revaluation Reserve BUSINESSES The rates and useful lives used by council staff were externally validated by Kerbing and Gutters 30 to 80 years The Asset Revaluation Reserve is used to record increments and decrements Asset Engineering (Steve Walker B Eng (Civil)). Drains and Culverts 100 years Eastern Waste Management arising from changes in fair value of non-current assets (less any Authority (18) - (49) All acquisitions made after the respective date of valuation are recorded at cost. Bus Shelters 30 years subsequent impairment losses, where applicable). - (49) Infrastructure assets received free of charge have been valued at Estimated Residual Values Property Reserve Developer’s costs. Residual values are estimated for each individual asset. A residual value The Property Reserve represented funds set aside for proposed infrastructure The introduction of AASB13 Fair Value Measurement has had no impact on of an asset is the estimated amount that would currently be obtained from works, future land acquisitions for development, open space and other valuation and measurement basis of assets recorded within this class. disposal of an asset, after deducting the estimated costs of disposal, if the projects. In 2013 / 2014 this reserve was consolidated with Plant and Equipment asset were already of the age and in the condition expected at the end of its Accumulated Surplus. useful life. The range of residual values for a representative range of assets These assets are recognised on the cost basis. Bushfire Track Construction is shown below, although individual assets may have an estimated residual Furniture and Fittings The Bushfire Track Construction Reserve represented funds set aside for value of a greater or lesser amount: These assets are recognised on the cost basis. the proposed future construction of new bushfire tracks and the upgrade Plant and Equipment Capitalisation Thresholds of existing fire tracks in accordance with a program of priorities. In 2013 / Capitalisation thresholds used by Council for a representative range of assets Minor Plant 0% to 90% of cost basis 2014 this reserve was consolidated with Accumulated Surplus. are shown below. Major Plant 16% to 27% of cost basis Plant Reserve Office Furniture and Equipment $1,000 Infrastructure The Plant Reserve was established to provide for the even spread of funding for the replacement of Council’s plant and equipment. In 2013 / 2014 this Other Plant and Equipment $1,000 Sealed Roads – Pavements 13% to 26% of current reserve was consolidated with Accumulated Surplus. Buildings - New Construction / Extensions $5,000 replacement cost Park and Playground Furniture and Equipment $1,000 Buildings Road Construction and Reconstruction $5,000 Buildings 0% to 40% of fair value Paving and Footpaths, Kerb and Gutter $1,000 Investment property As at 30 June 2014, Council did not hold any Investment Property. Drains and Culverts $5,000 Reticulation Extensions $5,000

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NOTE 10 - ASSETS SUBJECT TO RESTRICTIONS NOTE 11 - RECONCILIATION TO CASH FLOW STATEMENT NOTE 12 - FUNCTIONS

INCOMES, EXPENSES AND ASSETS HAVE BEEN DIRECTLY ATTRIBUTED TO THE FOLLOWING FUNCTIONS AND ACTIVITIES The nature of some of the City of Mitcham’s assets, and in particular (a) Reconciliation of Cash INCOME EXPENSES OPERATING SURPLUS GRANTS INCLUDED IN TOTAL ASSETS HELD Centennial Park, is such that they have restricted use because of legal Cash Assets comprise highly liquid investments with short periods to maturity (DEFICIT) INCOME (CURRENT AND NON-CURRENT) restrictions, heritage requirements or community expectations. The assets are subject to insignificant risk of changes of value. Cash at the end of the required to be utilised for the purposes for which control was transferred to Actual Actual Actual Actual Actual Actual reporting period as shown in the Cash Flow Statement is reconciled to the Council, or for which the revenues were originally obtained. 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013 related items in the Balance Sheet as follows: $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 2014 2013 Business Undertakings 15 - (74) - (59) - 11 - - - 2014 2013 Notes $'000 $'000 Community Services 1,420 2,007 (5,296) (5,925) (3,876) (3,918) 1,039 1,123 20,457 21,067 $'000 $'000 Total cash and cash equivalent assets 5 8,629 10,205 Cultural Services 556 562 (3,371) (3,001) (2,815) (2,439) 456 468 8,356 12,095 CASH AND FINANCIAL ASSETS Notes Balances per Cash Flow Statement 8,629 10,205 Environment 1,500 88 (11,165) (10,993) (9,665) (10,905) 50 33 64,902 63,597 Unexpended amounts received Recreation 438 232 (6,290) (4,014) (5,852) (3,782) 212 103 193,804 197,826 from Federal Government (b) Reconciliation of Change in Net Assets to Mountain Bike Trails 338 138 Cash from Operating Activities Regulatory Services 1,490 973 (3,824) (3,141) (2,334) (2,168) - - - - Sturt Creek Linear Park 136 136 Net Surplus (Deficit) (1,216) 1,173 Transport 1,739 1,681 (9,757) (10,030) (8,018) (8,349) 1,696 1,612 247,604 237,855 Special Local Roads program - Winston Ave 40 - Non-cash items in Income Statement Unclassified Activities 36 565 (778) (1,332) (742) (767) 30 30 11,402 12,712

514 274 Depreciation, amortisation and impairment 11,349 11,480 Council Administration 44,919 44,196 (12,889) (11,868) (32,030) 32,328 37 1,330 17,377 18,477 - INFRASTRUCTURE, PROPERTY, (Increase)/ decrease in equity accounted investments (198) (527) TOTALS 52,113 50,304 (53,444) (50,304) (1,331) 3,531 4,699 563,902 563,629 PLANT AND EQUIPMENT Net increase (decrease) in unpaid employee Excludes net gain (loss) on disposal or revaluation of assets, net gain (loss) from joint ventures and associated entities, amounts received specifically for new or upgraded Centennial Park Cemetery Authority 18,605 18,405 benefits 720 198 assets and physical resources received free of charge. Eastern Waste Management Authority 3 - Premiums and discounts recognised and unwound - 59 Non-cash asset acquisitions (683) (1,202) 18,608 18,450 The activities relating to Council functions are as follows: Recreation Grants for capital acquisitions treate d TOTAL ASSETS SUBJECT TO as Investing Activity (671) (374) Community Services Parks and Gardens, Sports Facilities – Indoor, Sports Facilities – Outdoor, and EXTERNALLY IMPOSED RESTRICTIONS 19,122 18,724 Other Recreation. Net (Gain) Loss on Disposals 1,437 930 Public Order and Safety, Crime Prevention, Emergency Services, Other Fire Protection, Other Public Order and Safety, Health Services, Pest Control – Health, 10,738 11,737 Regulatory Services Immunisation, Nursing Homes, Preventive Health Services, Other Health Add (Less): Changes in Net Current Assets Services, Community Support, Elderly Citizens Facilities, Home Assistance Dog and Cat Control, Building Control, Town Planning, Clean Air / Pollution Net (increase) decrease in receivables (255) (684) Scheme, Other Services for the Aged and Disabled, Child Care Centres, Children Control, Litter Control, Health Inspection, Parking Control, and Other Regulatory Net (increase) decrease in inventories (11) 13 and Youth Services, Community Assistance, Community Transport, Family and Services. Neighbourhood Support, Other Community Support, Community Amenities, Net increase (decrease) in trade and other payables 2,359 (110) Bus Shelters, Cemeteries, Public Conveniences, Car Parking – non-fee-paying, Transport Net Cash provided by (or used in) operations 12,831 10,956 Telecommunications Networks, and Other Community Amenities. Bridges, Bus Service, Footpaths and Kerbing, Roads – sealed, Roads – formed, (c) Non-Cash Financing and Investing Activities Roads – natural formed, Roads – unformed, Traffic Management, LGGC – roads Culture Acquisition of assets by means of: (formula funded), and Other Transport. Physical resources received free of charge 2 683 1,202 Library Services, Mobile Libraries and Housebound Services, Static Libraries, Other Library Services, Cultural Services, Cultural Venues, Heritage, Museums Unclassified Activities 683 1,202 and Art Galleries, and Other Cultural Services. Activities such as depot operations net of plant recovery and other miscellaneous costs which are not easily classified in any of the activities are shown in this (d) Financing Arrangements Environment function. Unrestricted access was available at balance date Agricultural Services, Agricultural Water, Animal / Plant Boards, Landcare, Other Council Administration to the following lines of credit: Agricultural Services, Waste Management, Domestic Waste, Green Waste, Corporate Credit Cards 42 44 Recycling, Transfer Stations, Waste Disposal Facility, Other Waste Management, Governance, Administration n.e.c., Elected Members, Organisational, Support Other Environment, Stormwater and Drainage, Street Cleaning, Street Lighting, Services, Accounting / Finance, Payroll, Housing for Council Employees, Human LGFA Cash Advance Debenture facility 2,000 2,000 Streetscaping and Other Environment. Resources, Information Technology, Communication, Rates Administration, Council does not have access to a bank overdraft facility. Council does have Records, Occupancy, Contract Management, Customer Service, Other Support immediate access to a short-term draw-down facility, and variable interest rate Services, Revenues, LGGC – General Purpose, Natural Resource Management borrowings under a cash advance facility, both from the Local Government Levy and Separate and Special Rates. Finance Authority of South Australia.

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NOTE 13 - FINANCIAL INSTRUMENTS Receivables - Other Levels of Government NOTE 13 (CONT) FINANCIAL INSTRUMENTS Accounting Policy: Carried at nominal value. Liquidity Analysis Bank, Deposits at call, Short term deposits Terms and Conditions: Amounts due have been calculated in accordance with Due <1 year Due >1 year;<5 Due >5 yearsTotal Contractual Carrying Values the terms and conditions of the respective programs following advice of approvals, years Cash Flows Accounting Policy: Carried at lower of cost and net realiseable value; interest is and do not bear interest. All amounts are due by Departments and Agencies of the recognised when earned. 2014 $’000 $’000 $‘000 $’000 $’000 Governments of the Commonwealth and State. Financial Assets Terms and Conditions: At 30 June 2014, at call deposits were returning an Carrying Amount: Approximates fair value. average floating interest rate of 3.1% (2013: 3.00%). Cash and Cash Equivalents 8,629 - - 8,629 8,629 Receivables 3,555 - - 3,555 2,692 Carrying Amount: Approximates fair value due to the short term to maturity. Liabilities - Creditors and Accruals Total 12,184 - - 12,184 11,321 Accounting Policy: Liabilities are recognised for amounts to be paid in the future for Receivables - Rates and Associated Charges (including legal goods and services received, whether or not billed to Council. charges and penalties for late payment) Financial Liabilities Terms and Conditions: Liabilities are normally settled on 30 day terms. Payables (4,658) - - (4,658) (4,658) Note: These receivables do not meet the definition of “financial instruments” and have been excluded from the following disclosures: Carrying Amount: Approximates fair value. Current Borrowings (1,566) - - (1,566) (1,040)

Accounting Policy: Carried at nominal values less any allowance for doubtful debts. Non-Current Borrowings - (4,913) (4,260) (9,173) (6,937) An allowance for doubtful debts is recognised (and re-assessed annually) when Liabilities - Interest Bearing Borrowings Total (6,224) ( 4,913) (4,260) (15,397) (12,635) collection in full is no longer probable. Accounting Policy: Carried at the principal amounts. Interest is charged as an Terms and Conditions: Secured over the subject land, arrears attract interest of expense as it accrues. Due <1 year Due >1 year;<5 Due >5 yearsTotal Contractual Carrying Values 7.75% (2013: 8.00%). Although Council is not materially exposed to any individual Terms and Conditions: Secured over future revenues, borrowings are repayable years Cash Flows debtor, credit risk exposure is concentrated within Council’s boundaries in the State. bi-annually; interest is charged at fixed rates between 5.65% and 8.27% (2013: 2013 $’000 $’000 $’000 $’000 $’000 5.65% and 8.27%). Carrying Amount: Approximates fair value (after deduction of any allowance). Financial Assets Carrying Amount: Approximates fair value. Cash and Equivalents 10,205 - - 10,205 10,205 Receivables - Fees and Charges Receivables 2,983 - - 2,983 2,120 Accounting Policy: Carried at nominal values less any allowance for doubtful debts. Total 13,188 - - 13,188 12,325 An allowance for doubtful debts is recognised (and re-assessed annually) when collection in full is no longer probable. Financial Liabilities Terms and Conditions: Unsecured, and do not bear interest. Although Council is not materially exposed to any individual debtor, credit risk exposure is concentrated Payables (2,338) - - (2,338) (2,338) within Council’s boundaries. Current Borrowings (1,718) - - (1,718) (1,114)

Carrying Amount: Approximates fair value (after deduction of any allowance). Non-Current Borrowings - (5,475)(5,265) (10,740) (7,977) Total (4,056) (5,475) (5,265) (14,796) (11,429)

The following interest rates were applicable to Council’s borrowings at balance date:

30 June 2013 30 June 2012 Weighted Average Interest Rate Carrying Value Weighted Average Interest Rate Carrying Value % $'000 % $'000 Payables nil (4,658) nil (2,338) Fixed Interest Rates 6.84 (7,977) 6.85 (9,091) (12,635) (11,429)

Net Fair Value

All carrying values approximate fair value for all recognised financial instruments. There is no recognised market for the financial assests of the Council.

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Risk Exposure NOTE 15 - FINANCIAL INDICATORS NOTE 16 - UNIFORM PRESENTATION OF FINANCES NOTE 17 - SUPERANNUATION Credit Risk represents the loss that would be recognised if counterparties fail to perform as contracted. The maximum credit risk on financial assets of the council is The following is a high level summary of both operating and capital investment The Council makes employer superannuation contributions in respect of its 2014 2013 2012 the carrying amount, net of any allowance for doubtful debts. Council investments activities of the Council prepared on a simplified Uniform Presentation Framework employees to Statewide Super (formerly Local Government Superannuation made with the SA Local Government Finance Authority are guaranteed by the SA These Financial Indicators have been calculated in accordance with Information basis. Scheme). There are two types of membership, each of which is funded differently. Government. Other investments are made in line with the Council’s investment Paper 9 - Local Government Financial Indicators prepared as part of the LGA Permanent and contract employees of the South Australian Local Government All Councils in South Australia have agreed to summarise annual budgets and policy. Except as detailed in Notes 5 and 6 in relation to individual classes of Financial Sustainability Program for the Local Government Association of South sector with Salarylink benefits prior to 24 November 2009 have the option to long-term financial plans on the same basis. receivables, exposure is concentrated within the Council’s boundaries, and there is Australia. Detailed methods of calculation are set out in the SA Model Statements. contribute to Marketlink and/or Salarylink. All other employees (including casuals) no material exposure to any individual debtor. The arrangements ensure that all Councils provide a common ‘core’ of financial have all contributions allocated to Marketlink. Operating Surplus Ratio information, which enables meaningful comparisons of each Council’s finances Market Risk is the risk that fair values of financial assets will fluctuate as a result Marketlink (Accumulation Fund) Members Operating Surplus (3%) 1% (2%) of changes in market prices. All of Council’s financial assets are denominated in Marketlink receives both employer and employee contributions on a progressive Australian dollars and are not traded on any market, and hence neither market risk Rates - general and other less NRM 2014 2013 basis. Employer contributions are based on a fixed percentage of employee earnings levy in accordance with superannuation guarantee legislation (9.25% in 2013/2014; nor currency risk apply. $'000 $'000 This ratio expresses the operating surplus as a percentage of general and other 9.00% in 2012/2013). No further liability accrues to the Council as the superannuation Liquidity Risk is the risk that Council will encounter difficulty in meeting obligations rates, net of NRM levy. benefits accruing to employees are represented by their share of the net assets of with financial liabilities. In accordance with the model Treasury Management Policy Income 52,311 50,831 the Fund. (LGA Information Paper 15), liabilities have a range of maturity dates. Council also Net Financial Liabilities Ratio has available a standby borrowing facility of $2million that it can access. less Expenses (53,444) (50,304) Salarylink (Defined Benefit Fund) Members Net Financial Liabilities 13% 7% 10% Operating Surplus / (Deficit) (1,133) 527 Salarylink is a defined benefit scheme where the benefit payable is based on a Interest Rate Risk is the risk that future cash flows will fluctuate because of Total Operating Revenue less NRM formula determined by the member’s contribution rate, number of years and level changes in market interest rates. Council has a balance of both fixed and variable levy of contribution and final average salary. Council makes employer contributions interest rate borrowings and investments. Cash flow fluctuations are managed less Net Outlays on Existing Assets to Salarylink as determined by the Trustee based on advice from the appointed holistically in seeking to minimise interest costs over the longer term in a risk averse Net Financial Liabilities are defined as total liabilities less financial assets (excluding Capital Expenditure on renewal and Actuary. The rate is currently 6.3% (6.3% in 2012/2013) of “superannuation” manner. equity accounted investments in Council businesses). These are expressed as a replacement of Existing Assets (13,580) (10,290) salary. percentage of total operating revenue (excluding NRM levy). less Depreciation, Amortisation and In addition, Council makes a separate contribution of 3% of salary for Salarylink Asset Sustainability Ratio Impairment 11,349 11,480 members to their Marketlink account. Employees also make member contributions Net Asset Renewals 85% 82%89% less Proceeds from Sale of Replaced to the Fund. As such, assets accumulate in the Fund to meet the member’s benefits, as defined in the Trust Deed, as they accrue. NOTE 14 - COMMITMENTS FOR EXPENDITURE Infrastructure and Asset Management ** Assets 953 882 Plan required expenditure (1,278) 2,072 The Salarylink section is a multi-employer sponsored plan. As the Fund’s assets and 2014 2013 Net asset renewals expenditure is defined as net capital expenditure on the renewal less Net Outlays on New and Upgraded liabilities are pooled and are not allocated by each employer, the Actuary is unable Notes $'000 $'000 and replacement of existing assets, and excludes new capital expenditure on the Assets to allocate benefit liabilities, assets and costs between employers. As provided acquisition of additional assets. by AASB 119.32(b), Council does not use defined benefit accounting for these Capital Commitments Capital Expenditure on New and contributions. Capital expenditure committed for at the reporting date but not recognised in the Upgraded Assets (2,020) (1,244) The most recent actuarial investigation was conducted by the Scheme’s actuary, financial statements as liabilities: Amounts shown above an asterisk (*) indicate that depreciation expense has been A C Miller, FIAA, of Russell Employee Benefits Pty Ltd as at 30 June 2011. The used as a proxy, pending finalisation of the Infrastructure and Asset Management Plan. Land - - less Amounts received specifically for Trustee has determined that the current funding arrangements are adequate Infrastructure 63 242 New and Upgraded Assets 671 374 for the expected Salarylink liabilities. However, future financial and economic circumstances may require changes to Council’s contribution rates at some Plant and Equipment 147 535 (1,349) (870) future time. 210 777 Net Lending / (Borrowing) for Financial Year (3,760) 1,729 These expenditures are payable: Not later than one year 210 777 Later than one year and not later than 5 years - - Later than 5 years - - 210 777 Other Expenditure Commitments Other non-capital expenditure commitments in relation to investment properties: Audit Services 34 20 Waste Management Services 7,785 7,006 7,819 7,026 These expenditures are payable: Not later than one year 4,163 2,935 One year - not later than 5 years 3,376 3,531 Later than 5 years 280 560 7,819 7,026

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NOTE 18 - JOINT VENTURES AND ASSOCIATED ENTITIES Eastern Waste Management Authority NOTE 19 - CONTINGENCIES ASSETS AND LIABILITIES NOT 6. Brownhill Keswick Creek Storm Water Project RECOGNISED IN THE BALANCE SHEET The City of Mitcham continues to work collaboratively with the Cities of The Eastern Waste Management Authority regional subsidiary was established Burnside, Unley and West Torrens and the Corporation of the City of Adelaide All equity accounted Council businesses are required to prepare Annual pursuant to Section 43 of the Local Government Act 1999, for the purpose of the to develop a catchment based Storm Water Management Plan (SMP) for the Financial Statements that comply with the SA Local Government Model Financial collection and disposal of waste within the areas of the Constituent Councils and The following assets and liabilities do not qualify for recognition in the Balance Brown Hill Keswick Creek catchment. The purpose of the SMP is to mitigate Statements. the collection and disposal of waste outside the areas of the Constituent Councils. Sheet but knowledge of those items is considered relevant to the user of the and manage flood risk in the Brown Hill and Keswick Creek catchments and The Authority is a regional subsidiary established by; City of Burnside, City of financial report in making and evaluating decisions about the allocation of scarce to achieve storm water reuse where feasible and economical. Centennial Park Cemetery Authority Norwood, Payneham and St. Peters, Corporation of the Town of Walkerville, City resources. A project councils submitted the SMP 2012 in late 2012 and this SMP was of Mitcham, City of Campbelltown and Adelaide Hills Council. On 29 November Centennial Park Cemetery Authority is a regional subsidiary established in terms subsequently approved and gazetted by the Storm Water Management Authority 2012 a new charter was gazetted which has had the effect of decreasing the 1. Land Under Roads of Section 42 and 43 of the Local Government Act. It is a regional subsidiary in March 2013.Under the approved SMP, Councils proposed engineering and City of Mitcham’s ownership interest from 26.2% to 16.7%. The transactions As reported elsewhere in these Statements, Council is of the opinion that it is of the City of Mitcham and the City of Unley, each holding a 50% interest in the other works in Brown Hill (downstream of Anzac Highway) and Keswick Creek which occur between Council and the Authority are at arms length and are for the not possible to attribute a value sufficiently reliably for these assets to qualify and its tributaries. These works, referred to a Part A works were endorsed and net assets. The Council’s share of net assets of the Authority included in these provision of waste management services. for recognition, and accordingly land under roads has not been recognised comprised approximately 80% of the value of the project. Determination of the statements are consistent with the Authority’s audited financial statements and in these reports. Land acquired for road purposes during the year is initially remaining flood mitigation works in Brown Hill Creek upstream of Anzac notes thereto. recognised at cost, but transferred to fair value at reporting date, effectively Highway (referred to as Part B works) were to be confirmed within one year of gazettal of the SMP 2012 (ie by March 2014). Investigations into the proposed 2014 2013 writing off the expenditure. 2014 2013 Part B works continued at 30 June 2014 with an expectation that the final $'000 $'000 At reporting date, Council controlled 401.3 km of road reserves of average Part B proposals would be submitted to the SMA in late 2014 or early 2015 Centennial Park Cemetery Authority $'000 $'000 Eastern Waste Management Authority width 7.2 metres. following community consultation. Council’s respective interests are: Council's respective interests are: 2. Potential Insurance Losses The gazetted SMP 2012 requires that councils establish a regional subsidiary Interest in the operating result 50% 50% Interest in the operating result 16.7% 16.7% Council is a multi-purpose organisation providing a range of building, parks, primarily to undertake the detail design, construction and maintenance of the Ownership share of equity 50% 50% infrastructure, playgrounds and other facilities accessible to the public. Part A and B flood mitigation works over a defined project timetable subject to Ownership share of equity 16.7% 16.7% At any time it is likely that claims will have been made against Council that funding commitments from Federal and State Governments. The five project The proportion of voting power 50% 50% Councils have agreed to progress with approximately 80% of the agreed The proportion of voting power 16.7% 16.7% remains unsettled. Council insures against all known insurable risks using works designated as “Part A” works and continue to fund the investigation

a range of insurance policies, each of which is subject to a deductible and concept design of the “Part B” works. Movements in Investment in Joint Operation “insurance excess”, the amount of which varies according to the class of Movements in Investment in Joint Operation insurance. Council has recognised the potential loss arising from claims Opening Balance 18,450 17,990 The forecast cost of the Brown Hill and Keswick Creeks Storm water Opening Balance (49) (92) known at reporting date based on average historical net cost (including Management Plan are estimated to be in the order of $147 million, with Share in Operating Result 155 484 Share in Operating Result 43 10 insurance excess) of similar types of claims. Other potential claims not implementation planned over a 10 year implementation period. However, Share in other comprehensive income - (24) reported to Council may have existed at reporting date. any significant construction work is unlikely to be carried out until after the Adjustment to Equity Share 9 33 twelve month investigation of Part B works which are now forecast to be Share in Equity of Joint Operation 18,605 18,450 Share in Equity of Joint Operation3(49) 3. Bank Guarantees submitted to the SMA in late 2014 or early 2015. Commencement of Council has guaranteed certain loans and other banking facilities advanced construction works is dependent on funding support from the other tiers of to community organisations and sporting bodies, amounting to $Nil $60,995 Contingent Liabilities government. No funding commitments have yet been received. Contingent Liabilities (2013: $60,995) at reporting date. Each member of the operation is jointly and severally liable for Each member of the operation is jointly and severally liable for the debts of the Council does not expect to incur any loss arising from these guarantees. Based on the estimated costs identified in the approved Storm Water the debts of the operation operation Management Plan and reliant on the three spheres of government contributing, arising from Council's share of the joint operation (7,833) (7,838) the City of Mitcham’s share of the local government contribution is set at 10%, Arising from Council's share of the joint operation (1,460) (1,485) 4. Legal Expenses which equates to an indicative cost of between $5.0 million and $7.5 million arising from joint and several liability of all members (15,666) (15,677) Council is the planning authority for its area under the Development Act depending on project funding support received. Arising from joint and several liability of all members (8,740) (8,895) 1993 (as amended). Pursuant to that Act, certain persons aggrieved by a The Centennial Park Cemetery Authority has a contingent liability in relation to planning decision of the Council may appeal. It is normal that parties bear Current investigations into the Part B work indicate that the likely cost of unused licences in the event the Authority ceases to take any business. their own legal costs. At the date of these reports Council had notice of seven these works will remain within the overall budget amount allowed in the appeals (2 013: 19) against planning decisions made prior to the reporting date. SMP 2012. All known costs have been recognised, but the amount of further costs cannot 7. Goodwood Junction Rail Project – be known until the appeals are determined. Contribution towards costs of Brown Hill Creek Diversion 5. Carbon Tax As part of the State Governments rail improvement project and major grade From 1 July 2013 a new tax on emissions of certain “greenhouse” gases separation of rail infrastructure at Goodwood Junction was undertaken in commenced operation. Council has two landfill facilities which emit, 2013 and 2014. One of the requirements of the project was to divert Brown Hill Creek around the proposed rail infrastructure from approximately Victoria and will continue for many years to emit, gases of this type. Advice Street Goodwood to Forrestville Reserve. Although the State Department of received is that “legacy emissions” from garbage placed in landfills prior to Planning Transport and Infrastructure funded a major part of the works, the commencement of the tax will not subsequently become liable to the tax. Brown Hill Keswick Creek project also agreed to fund up to $5.0 million of the total project costs, subject to the SMA confirming that they would meet 50% These statements only include Councils share of the carbon tax liability for of the project council’s costs once the works were constructed. On this basis, the financial year ended 30 June 2014 as advised by Waste Care SA. the City of Mitcham is committed to pay 10% of the local government contribution of $5.0 million, being $500,000 subject to the SMA reimbursing 50% of that amount. Payment of the local government contribution to DPTUI is due by 30 June 2015 and council can then apply to the SMA for reimbursement of up to 50% of its actual payment. Council’s net liability is therefore expected to be $250,000.

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Independent Auditors Report to the Members of the City of Mitcham Independent Assurance Report on the Internal Controls of the City of Mitcham We have audited the accompanying financial report of the City of Mitcham, which comprises the statement of financial position as at 30 June 2014 and the statement of comprehensive income, statement of changes in equity and statement of cash flows We have audited the Internal Controls of the City of Mitcham (the Council) under the requirements of Section 129(1) for the year ended on that date, a summary of significant accounting policies and other explanatory notes and the Certification (b) of the Local Government Act 1999 in relation only to the Internal Controls established by the Council to ensure that of Financial Statements statement. financial transactions relating to the receipt, expenditure and investment of money, acquisition and disposal of property and incurring of liabilities of the period 1 July 2013 to 30 June 2014 have been conducted properly and in accordance The Responsibility of the Chief Executive Officer for the Financial Report with law. The Chief Executive Officer of the City of Mitcham is responsible for the preparation and fair presentation of the financial The Council’s Responsibility for the Internal Controls report in accordance with Australian Accounting Standards (including the Australian Accounting Interpretations), the Local Government Act 1999 and Local Government (Financial Management) Regulations 2011. This responsibility includes The Council is responsible for implementing and maintaining an adequate system of internal controls, in accordance with designing, implementing and maintaining internal control relevant to the preparation and fair presentation of the financial Section 125 of the Local Government Act 1999 to ensure that the receipt, expenditure and investment of money, the report that is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting acquisition and disposal of property, and incurring of liabilities have been conducted properly and in accordance with law. policies, and making accounting estimates that are reasonable in the circumstances. Our Responsibility

Auditor’s Responsibility Our responsibility is to express an opinion on the Council’s compliance with Section 129(1)(b) of the Local Government Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in accordance Act 1999 in relation only to the Internal Controls established by the Council to ensure that financial transactions relating to with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements the receipt, expenditure and investment of money, acquisition and disposal of property and incurring of liabilities, based on relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is our procedures. Our engagement has been conducted in accordance with applicable Australian Standards on Assurance free from material misstatement. Engagements ASAE 3100 Compliance Engagements, issued by the Australian Auditing and Assurance Standards Board, in order to state whether, in all material respects, the Council has complied with Section 125 of the Local Government Act An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. 1999 in relation only to the Internal Controls specified above for the period 1 July 2013 to 30 June 2014. ASAE 3100 The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement also requires us to comply with the relevant ethical requirements of the Australian professional accounting bodies. of the financial report, whether due to fraud and error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial report in order to design audit procedures that Our procedures included obtaining an understanding of controls in relation to the receipt, expenditure and investment of are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s money, the acquisition and disposal of property and the incurring of liabilities, evaluating management’s assessment of internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of these controls, assessing the risk that a material weakness exists, and testing and evaluating the design of controls on a accounting estimates made by the Chief Executive Officer as well as evaluating the overall presentation of the financial report. sample basis based on the assessed risk.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for an audit opinion. Limitation of Use

Independence This report has been prepared for the members of the Council in accordance with Section 129(1)(b) of the Local Government Act 1999 in relation to the Internal Controls specified above. We disclaim any assumption of responsilbity for In conducting our audit, we have complied with the independence requirements of the Local Government Act 1999 and Local any reliance on this report to any persons or users other than the members of the Council, or for any purpose other than Government (Financial Management) Regulations 2011. We confirm that the independence declaration required by the Local that for which it was prepared. Government Act 1999 and Local Government (Financial Management) Regulations 2011 provided to the Chief Executive Officer, would be the same terms if provided to the Chief Executive Officer as at the date of this auditor’s report. Inherent Limitations

Auditor’s Opinion Due to the inherent limitations of any compliance procedure, it is possible that fraud, error or non-compliance may occur and not be detected. A reasonable assurance engagement is not designed to detect all instances of non-compliance with In our opinion, the financial report presents fairly, in all material respects, the financial position of the City of Mitcham as of Section 125 of the Local Government Act 1999 in relation to the Internal Controls specified above, as the engagement is 30 June 2014, and its financial performance and cash flows for the year then ended in accordance with the Local not performed continuously throughout the period and the procedures performed in respect of compliance with Section Government Act 1999, Local Government (Financial Management) Regulations 2011 and the Australian Accounting 125 of the Local Government Act 1999 in relation to the Internal Controls specified above are undertaken on a test basis. Standards (including Australian Accounting Interpretations) The opinion expressed in this report has been formed on the above basis.

Independence

In conducting our engagement, we have complied with the independence requirements of the Australian professional accounting bodies.

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Opinion In our opinion, the Council has complied, in all material respects, with Section 125(1)(b) of the Local Government Act Certification of Auditor Independence 1999 in relation to Internal Controls established by the Council relating to the receipt, expenditure and investment of money, acquisition and disposal of property and incurring of liabilities so as to provide reasonable assurance that the financial transaction of the Council have been conducted properly and in accordance with the law for the period 1 July To the best of our knowledge and belief, we confirm that, for the purpose of the audit of City of Mitcham for 2013 to 30 June 2014. the year ended 30 June 2014, the Council’s External Auditor, Dean Newbery & Partners, has maintained its independence’, in accordance with the requirements of the Local Government (Financial Management) Regulations 2011 made under that Act.

This statement is prepared in accordance with the requirements of Regulation 22(3) Local Government (Financial Management) Regulations 2011.

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Certification of Auditor’s Independence

I confirm that, for the audit of the financial statements of the City of Mitcham for the year ended 30 June 2014, I have maintained my independence in accordance with the requirements of APES 110 - Code of Ethics for Professional Accountants, Section 290, published by the Accounting Professional and Ethical Standards Board, in accordance with the Local Government Act 1999 and the Local Government (Financial Management) Regulations 2011 made under that Act.

This statement is prepared in accordance with the requirements of Regulation 22 (5) Local Government (Financial Management) Regulations 2011.

City of Mitcham Annual Report 2013/2014 City of Mitcham Annual Report 2013/2014

City of

CITY OF Mitcham MITCHAM Civic Centre Telephone: 08 8372 8888 131 Belair Road Facsimile: 08 8372 8101 Torrens Park SA 5062 Internet: www.mitchamcouncil.sa.gov.au

Email: [email protected] Postal address: PO Box 21 Emergency after hours: 08 7111 3588 Mitcham Shopping Centre Opening hours: Torrens Park SA 5062 Monday to Friday (excluding public holidays) from 9 am to 5 pm