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Budget Report 2017–2018Draft
CS.6 ATTACHMENT
Budget Report 2017/18 For public display from 2 May to 30 May 2017
Content
Mayor’s Introduction 3
1. Chief Executive Officer’s Summary 4
2. Budget Report Background 9
3. Services, Major Initiatives and Service Performance 12
4. Budgeted Financial and Other Statements 28
5. Rates and Charges 35
6. Analysis of Budgeted Income Statement 40
7. Analysis of Budgeted Balance Sheet 47
8. Analysis of Budgeted Cash Flows 48
9. Analysis of Budgeted Capital Works 49
Appendices
A. Capital Works Program:
A1 Capital Works Program – Asset Types and Funding Sources 53
A2 Summary of Construction Programs 57
B. Additional Information:
B1 Summary of New Initiatives 60
B2 Summary of Financial Reserves 61
B3 Summary of Customer Fees and Charges 63
Glossary 79
On 26 April 2017, Council approved the draft Budget Report for public display from 2 May to 30 May
2017. If you have any comments please submit them in writing before 11am on 30 May 2017. Your
comments should be addressed to John Hausler, Director Corporate Services, Macedon Ranges Shire
Council, P.O. Box 151, KYNETON VIC 3444 and should be emailed to mrsc@mrsc.vic.gov.au
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 3
Mayor’s Introduction
On behalf of Council I wish to present the Draft 2017/18 Budget for your consideration. This budget aligns with the first year of our Draft Council Plan 2017-2027 (currently also out for
consultation), which identifies key priorities across three themes—liveability, sustainability and
efficiency—and sets out the range of initiatives we will undertake to achieve our priorities. More detail
on our 2017/18 initiatives is provided in the Appendices.
We have included increased spending on new footpaths, bike paths and on maintaining community
facilities. We will also continue to maintain our extensive road network. Increased funding has been
provided for strategic planning, including resources to deliver improvements in the planning application
process and for our work with Department of Environment, Land, Water and Planning to implement the
Macedon Ranges Protection Advisory Committee recommendations.
Money in the draft has been allocated for an arts and culture strategy that will better recognise and
support our talented and varied artistic community, and also assess what assets and finances we have
available to do this. In recognition of the importance of our volunteers, we are proposing to dedicate
$50,000 to identify how we can better support the contribution that volunteers make to life in the
Macedon Ranges.
We continue to fund ways to reduce our environmental impact, such as more solar panels on Council
buildings, and allocating funding for actions that may arise out of Council’s Climate Change Action Plan,
which is also currently on public exhibition.
This draft budget presents one of the many opportunities for you to have your input into our decision
making for the future of the shire. It is available for four weeks, during which time everyone is welcome
to make a written submission. We will consider all submissions and listen to anyone who wishes to be
heard in support of their submission. Based on the submissions, changes may be made to the final
version and if that’s not possible, the comments may influence the development of future projects and
budgets.
On behalf of all Councillors, we look forward to hearing your ideas and suggestions over the next four
weeks.
Cr Jennifer Anderson
Mayor
26 April 2017
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 4
1. Chief Executive Officer’s Summary
1.1 Introduction
Council has once again prepared a Budget which responds to the environmental, infrastructure and
social needs of our community. When resources are limited it is essential that those resources are
carefully allocated so Council is able to achieve its objectives and deliver its services. This Budget
achieves that.
Council works closely with the community in relation to improving our overall customer service and the
quality of our day-to-day service delivery including extensive road, bridge and footpath improvements.
We also work in partnership with our community to improve recreational and community amenities and
preserve our natural environment.
We recognise that we are planning for the future wellbeing of our community by our decisions now. For
responsible financial management we need to look at the long-term implications of what we do and don’t
do. On the following pages, the key Budget information that many Residents and Ratepayers will want
to know is highlighted.
1.2 Balanced Budget
Each year Council prepares and adopts a budget for the following financial year. It is Council’s objective
to prepare a balanced budget where income from all sources equals expenditure. This Budget is once
again a balanced budget as follows –
Operating income $72.3 million
Capital Income $ 9.9 million
Total Income $82.2 million
Operating Expenditure $63.9 million
Capital Expenditure $18.3 million
Total Expenditure $82.2 million
The above summary includes transfers to and from financial reserves, loan redemption and interest. It
excludes non-cash items such as contributory non-monetary assets and depreciation. Also excluded is
future year funding for large projects that cross over into the next financial year.
1.3 Operating Income
Rates and charges are recognised as a significant source of revenue, planning for rate increases is
therefore an important part of the resource planning process. The Victorian Government imposed rate
capping policy is a major factor.
It is also necessary to balance the importance of rate revenue as a funding source with community
sensitivity to increases, particularly given fluctuations in property valuations used for rating purposes,
which are recorded in the biennial General Valuations.
Further details on our Rating Strategy, which establishes a framework by which rates and charges will
be shared by the community, can be found in the Strategic Resource Plan.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 5
1. Chief Executive Officer’s Summary (continued)
Based on recent historical evidence, Council’s long term forecast is that there will be about 1.5% growth
each year in our total revenue due to new subdivisions and new constructions. The corresponding
increase in population leads to an increase in the demand for Council services. Experience has shown
that the cost to Council in providing services to meet the increased demand is greater than the
corresponding growth in rate revenue.
The total revenue that we need to generate from rates, municipal charge and waste service charges in
order to balance the 2017/18 Budget is almost $45.8 million, which is about 3.2% ($1.4 million) more
than 2016/17.
For property owners, rates and charges will increase, on average, by 2%. The average property value
in the shire is $529,986 and the following example is based upon the average –
2016/17 2017/18
Average Valuation $526,938 $529,986
General Rate in the Dollar $0.002907 $0.002951
General Rates $1,532 $1,564
Municipal Charge $208 $212
Garbage & Recycling Charge $267 $273
Garden Bin Charge $62 $63
Total $2,069 $2,112
Difference $43
Percentage increase 2%
The following chart compares the increase in rates and charges that has applied to most property owners
over six years. Council has taken a reasonably consistent and responsible approach to increases in
rates and charges in the past and in 2017/18 has delivered a budget within the imposed cap.
The estimated resident population for the shire of Macedon Ranges in 2017 is 47,352. Our population increases by around 1.5% - 2% every 12 months.
Our objective is to ensure that we are able to fund ongoing service delivery to at least the same quality
and quantity as we have done in the past. For us, this means that we need to be able to –
Respond to greater service demands from residents
Deal with growth in the population of residents
Fund renewal of infrastructure and community assets
Deal with the Victorian Government rating policy (refer section 1.7)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 6
1.4 Operating Expenditure
The growth of our shire – our population, our facilities, our open spaces and our infrastructure, particularly
footpaths – continues to occur strongly and consistently. New subdivisions increase the costs of
maintenance and cleaning of public open spaces, stormwater drainage and footpaths and street
sweeping.
The graph below shows the growth in our total operating expenditure between 2012/13 and 2017/18
(excluding depreciation). The average growth in operating expenses during this period is 3.4% with part
of this growth being offset by higher user fees and operating grants as a result of increased usage of
Council services.
Our pursuit of operational efficiencies and quality services will ensure we continue to deliver value for
money to our ratepayers.
Part 3 of the Budget Report provides a description of our services to the community, that is, it provides
you with an answer to the question – What do I get for my rates?
1.5 Capital Expenditure
Capital expenditure is an investment in assets, such as land, buildings, infrastructure and major plant
and equipment.
Capital investment is primarily on the construction of buildings, roads, drains, footpaths and bridges. It
also includes the purchase of land, major plant and equipment, vehicles, IT systems and playgrounds.
We have a Long Term Capital Works Plan to guide our planning and decision making. It is a plan to
ensure that, in the future, we will be able to afford what we would like to do.
1. Chief Executive Officer’s Summary (continued)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 7
1. Chief Executive Officer’s Summary (continued)
Despite the Plan, our capital expenditure fluctuates from year to year mainly due to the fluctuating
availability of government grants. The following chart compares this expenditure between 2012/13 and
2017/18.
The total planned capital expenditure that will occur during 2017/18 will be $24.4 million, of which $18.3
million will be new budgeted expenditure and $6.2 million is budgeted expenditure from 2016/17, which
we estimate will be carried forward to 2017/18.
At the end of each financial year there are projects that are incomplete because they could not be
undertaken neatly between 1 July and 30 June. This could be due to a variety of factors including
planning, community consultation, objections, tendering, the success of grant applications, contracting
and the magnitude of the project.
1.6 Funding Sources for Capital expenditure
The analysis of Capital Works can be found in section 9. It shows that there will be new capital expenditure
of $18.3 million in 2017/18, which will be funded as follows –
1.6.1. Grants
The level of capital works fluctuates significantly from year to year depending on which grants the
government invites applications. We will apply for (or have been allocated) Government grants of $5.3
million for projects in 2017/18.
1.6.2. New Loans
The budget currently forecasts that one new loan for $0.5m will be required in 2017/18. This loan (grant
funding dependent) will enable the funding of stage 1 of the Kyneton livestock exchange and truck park
upgrade.
1.6.3. Financial Reserves and Asset sales
We maintain financial reserves for specific purposes in accordance with our financial reserves policy.
Asset sales mainly relate to plant (tracks, graders, etc.) and fleet replacements. The budget includes an
allocation of $3.1 million from the financial reserves and asset sales.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 8
1.6.4. Contributions
A number of contributions have been outlined within the 2017/18 budget including $1.7m for capital works
projects (see appendix A1 for details).
1.6.5. Rates
We will allocate $8.4 million of 2017/18 rate revenue to capital expenditure. This is an increase of $0.5m
from 2016/17.
1.7 Victorian Government’s Rating Policy
In 2015, the Victorian Government established the Fair Go Rates System, a legislative framework, which
from the 2016/17 financial year, limited the annual increase in local government rates and municipal
charges.
Under the Fair Go Rates System, local councils are not able to increase the average ratepayers rates
and municipal charge by more than the average rate cap (unless they successfully apply to the Essential
Services Commission for a higher cap).
The Victorian Government sets the average rate cap on the change in the consumer price index over the
financial year to which the rate cap relates, plus or minus any adjustment, which may take into account
factors such as wage pressures or efficiency dividends. In 2017/18 Council has chosen to not apply for a
higher cap.
In 2017/18, the average rate cap means that the average ratepayer’s rates and municipal charge must
not increase by more than 2.0%.
This means that the average ratepayer will not face a percentage increase higher than the rate cap. It
does not mean that all ratepayers will not face a percentage increase higher than the rate cap. The reason
for this is that rates are based on property valuations, which change as the market price for property
changes.
1.8 Conclusion
This budget recognises the community’s priorities with over $1 million to improve foot and cycle path
connectivity and investment in energy efficiency in Council buildings whilst Council continues to provide
quality works and services within a 2% rate increase.
I encourage you to take a look at the Budget Report to see the extensive support for and partnership with
our community.
Peter Johnston
Chief Executive Officer
26 April 2017
1. Chief Executive Officer’s Summary (continued)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 9
2. Budget Report Background
2.1 Introduction
Each year Council prepares and adopts a budget for the following financial year in accordance with the
Local Government Act and the Local Government (Finance and Reporting) Regulations.
We begin budgeting in November by reviewing the proposed projects in the long term capital works plan
and the available sources of corresponding income such as grants and loans. During December and
January, we prepare Business Cases for Capital Projects and New Initiatives. Councillors become
involved in the budget process during February. During Councillor Workshops in March, Councillors
consider the capital projects and major initiatives that should be undertaken. Councillors also consider
loans, rates, waste charges and customer fees that are required to fund the ongoing services and new
projects. The Budget Report is written during April.
2.2 Public Display and Comments (Submissions)
On 26 April 2017, Council approved the draft Budget Report for public display from 2 May to 30 May
2017. Council welcomes feedback and invites your written comments. If you have any comments, submit
them in writing before 11am on 30 May 2017. Your comments should be addressed to John Hausler,
Director Corporate Services, Macedon Ranges Shire Council, PO Box 151, KYNETON VIC 3444 or
emailed to mrsc@mrsc.vic.gov.au
The process of considering and determining submissions occurs at two Council meetings.
All submissions received before 11am on 30 May 2017, will be included as an attachment to the agenda
for the first Council meeting. The agenda will be available to the public and the meeting will be open to
the public. The Submitters name, address, telephone number will be redacted (that is, “blacked out”)
from the submission to protect the Submitters identity and privacy.
The first Council Meeting will be held at 7.00pm on Wednesday 7 June 2017 in the Council Offices,
Robertson Street, Gisborne. At this meeting Submitters are entitled to make a verbal presentation in
support of their submission.
The second Council meeting will be held at the same location at 7.00pm on Wednesday 21 June 2017.
It is expected that Council will make a decision on the submissions at the second meeting. Once again,
the agenda will be available to the public and the meeting will be open to the public, however, at the
second meeting there is no opportunity for Submitters to make a verbal presentation.
In summary, the key stages and dates are –
1) Draft Budget Report approved for public display 26 April
2) Public notice that the Draft Budget Report is available 2 May
3) Draft Budget available for public display and comment 2 May – 30 May
4) Submissions period closes 11am 30 May
5) Submitters heard by Council 7pm 7 June
6) Submissions and Recommendations considered by Council 7pm 21 June
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 10
2.3 Financial statements
The Budget Report includes the Budgeted Financial Statements shown in Part 4 of our Budget Report.
These Statements have been prepared for the year ending 30 June 2018 in accordance with the Local
Government Model Financial Report prepared by Chartered Accountants Australia and New Zealand.
2.4 Planning and Reporting Framework
The Council Plan, Strategic Resource Plan, Budget Report and Annual Report fit within the Planning,
Performance and Reporting Framework as follows –
The Council Plan sets out Council’s Priorities for its four year term of office. It is reviewed annually,
when Council sets new Actions upon which Council will measure achievement of its Priorities.
The Strategic Resource Plan is the medium-term financial plan. It is also reviewed annually and
expresses the financial and non-financial resources that the Council requires to achieve its Priorities.
The Budget Report is the short-term plan which specifies the resources required to fund Council’s
services and initiatives over the next 12 months.
The Quarterly Report, which is not shown in the above diagram, is produced four times per year and
provides the community with a report on the progress that was made in the previous 3 months.
The Annual Report is published in September each year and provides the community with a
comprehensive report of our operations, performance and finances in the previous financial year.
Council Plan Strategic objectives Strategies
Strategic indicators
Strategic Resource Plan Financial statements Non-financial resources
Budget Report Financial statements Services and initiatives Service outcome indicators
Major initiatives
Annual Report Report of operations
-Service performance -Major initiatives -Governance & management
Financial statements -Financial statements -Capital works statement -Notes
Performance statement -Service performance outcomes -Financial performance
-Sustainable capacity
Community
engagement
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 11
2. Budget Report background (continued)
2.5 Legislative Requirements
The “Planning and Accountability” requirements are found in Part 6 of the Local Government Act [the
Act]. In this Part of the Act, the Victorian Parliament requires local councils to prepare a Council Plan; a
Strategic Resource Plan; a Budget and an Annual Report.
The Budget Report complies with the requirements of the Act, which are briefly itemised below.
Section 127 of the Act states Council must ensure the Budget contains –
1. Financial statements in the form set out in the Local Government Model Financial Report;
2. A description of the services and initiatives to be funded in the budget;
3. A statement as to how those services and initiatives will contribute to achieving the strategic
objectives specified in the Council Plan;
4. The Major Initiatives;
5. The indicators and measures of our service performance, financial performance and sustainable
capacity, the results of which will be reported in our Performance Statement as part of our
Annual Report 2017/18 (to be published in September 2018).
6. Details of the differential rates.
Section 129 requires Council to give public notice of the draft Budget Report; place the draft Budget
Report on public display; and invite submissions. Section 223 gives a person the right to make a
submission and be heard in support of their submission.
Section 158 requires Council to declare the amount, which it intends to raise by rates. Section 159
permits Council to declare a municipal charge to cover the governance costs of Council. Section 161
permits Council to raise rates by the application of differential rates and requires Council to provide an
explanation of the differential rates. Section 162 permits Council to declare service charges for the
collection and disposal of waste.
Regulation 9 requires Council to include the following financial statements in the Budget Report and in
the form set out in the Local Government Model Financial report –
1) Budgeted Comprehensive Income Statement
2) Budgeted Balance Sheet
3) Budgeted Statement of Changes in Equity
4) Budgeted Statement of Cash Flows
5) Budgeted Statement of Capital Works.
Regulation 10 requires Council to include the following information in the Budget Report –
1) Itemised summary of Capital Expenditure and Funding Sources
2) Statement of human resources and a summary of expenditure incurred in employing staff
3) Summary of Borrowings
4) Itemised summary of Rates and Charges.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 12
3. Services, Major Initiatives and Service Performance
Our “Council Plan” includes five priorities that define Councils focus for the future.
Part 3 of our Budget Report is presented so that it aligns to those five Priorities.
The information within Part 3 demonstrates how we hold ourselves accountable to our Ratepayers and
Residents. Under each Priority there is –
1. A description of our services, which are funded in the budget.
2. A description of our major initiatives, which are funded in the budget.
3. A statement as to how those services and initiatives will contribute to achieving the Priority.
4. The Victorian Government’s indicators and measures of our service performance; the results of
which will be reported in the Performance Statement in our Annual Report 2017/18, which will be
published in September 2018.
At the conclusion of Part 3 is a high level summary of the budgeted income we expect to generate from
all sources and the expenditure that will be incurred in achieving our Priorities. The high level summary
includes transfers to and from financial reserves, loans, loan redemption and interest. It excludes non-
cash items such as non-monetary assets and depreciation and excludes incomplete capital projects that
will be carried forward from 2016/17 to 2017/18.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 13
3.1 Priority – Promote Health and Wellbeing.
Why is this a Priority
We want Macedon Ranges residents to be mentally and physically healthy and active.
Description of Services –
Aged and Early Years
1. We provide Early Years Services including management of eight kindergartens, which provide
programs to about 750 children. We also provide Occasional Care in Woodend.
2. We provide Maternal and Child Health support for up to 600 new babies and their families each
year. Our nurses conduct almost 4,500 key age and stage consultations each year for infants and
children aged 0-6 years.’
3. We deliver Home and Community Care services to over 1,000 residents, including domestic
services, personal care, respite care, delivered meals, home maintenance. We also manage and
support about 80 Volunteers.
Youth, Community and Culture
1. We provide research and local demographics and develop social policy for Council. We monitor
and report on progress against objectives in the Health and Wellbeing Plan.
2. We are part of the Goldfields Library Corporation and provide libraries in Gisborne, Kyneton,
Woodend and Romsey.
3. We work in partnerships with community groups to deliver local projects that improve community
wellbeing and respond to community and social needs.
4. We provide a variety of programs such as Youth Spaces, Live4Life, Youth leadership and Music
in the Sticks to over 3,000 young people each year.
5. We present a program of performance, visual arts, cultural and heritage events, in five venues,
which are attended by over 45,000 residents and visitors each year.
Recreation
1. Each week, we deliver 50 fitness and aquatic classes. We provide learn to swim classes for over
2,400 children. There are about 95,000 participations in indoor leisure programs every year and
over 9,000 visits to the outdoor pools over summer. In total we cater for over 330,000 visits to
Council’s aquatic facilities.
2. We manage Hanging Rock for conservation, picnicking, sightseeing, local sport and recreational
activities plus a small number of major events including the annual car club picnic and
internationally recognised concerts.
3. We manage 20 sporting reserves which are made available to 47 seasonal user groups and we
provide assistance to 133 sporting clubs. We manage numerous facilities including 81 tennis
courts, 40 playgrounds, nine lawn bowling rinks, seven equestrian areas, five skate parks, and
three BMX tracks.
Public Health and Safety
1. Our immunisation programs protect people from many infectious diseases. The program is run
over five preschool sessions in Gisborne, Kyneton, Woodend, Riddells Creek and Romsey. The
school program involves three visits to seven secondary colleges.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 14
3.1 Priority – Promote Health and Wellbeing (continued)
2. We respond to matters relating to domestic pets, livestock, disturbances, littering and parking
offences to enhance and protect community safety. We register and record over 14,000 dogs and
cats.
3. We provide services that assist keep our community safe through providing 19 school crossing
services, wastewater management and compliance with food legislation via over 280 class 1 and
class 2 food safety assessments annually.
Description of Major Initiatives –
Council has responded to the increasing demand for Maternal and Child Health (MCH) services across
the shire through the provision of additional funding for increased hours of service. This is supplemented
by increased recurrent funding from the Victorian Government. In addition to this, Council is allocating
$35,000 towards a potential Victorian Government grant of $50,000 to implement family support services
through the MCH service including building on the success of the 2016/17 Young Parent Connections
Project.
We will also continue to undertake a significant construction program for community, sport and recreation purposes, the details of which can be found in section 4.5. We will fund four of these capital projects in partnership with the community –
1. Kyneton Tennis Club will contribute $270,000 towards lighting and court development;
2. Riddells Creek Tennis Club will contribute $246,000 towards Stage 2 court development;
3. Macedon Football Netball Club will contribute $70,000 towards lighting at Tony Clarke Reserve;
and
4. Riddells Creek Cricket Club will contribute $69,000 towards practice net redevelopment.
Council is investing $150,000 into priorities of the walking and cycling strategy in 2017/18. This includes
$50,000 of funds into the community’s priority outcome of the Walking and Cycling Strategy to undertake
concept design, costing and consultation on the development of a shared trail between Riddells Creek,
Gisborne and Macedon. It is also proposing $50,000 investment to further investigate the Hepburn to
Macedon Ranges trail and the Woodend to Hanging Rock trail and consider other potential opportunities
in the shire for lower cost trails that capitalise on existing infrastructure where possible.
In addition to this planning, $50,000 will be spent on implementing additional actions of the Walking and
Cycling Strategy including safety signage and other supporting infrastructure to paths and trails.
Council will be well placed to direct future funds to the community’s arts and culture needs through
working with the community to develop an Arts and Culture strategy. This strategy will define where the
community wants Council to invest future funding for this important and valued aspect of our lifestyle.
Council will invest in renewing the grand piano at Kyneton Town Hall which will assist in attracting and
providing an improved quality of performances.
Council will develop, design and deliver the 2018-2023 Youth Strategy to direct Council’s engagement
with, advocacy for; and delivery of programs for young people in the Macedon Ranges.
Council will also invest $350,000 to construct a new pedestrian crossing in Aitken Street, Gisborne to
improve pedestrian safety around the busy shopping precinct.
Council will also leverage grant funding to install shade structures at outdoor pools that provide for
greater utilisation of these facilities via providing sun smart facilities.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 15
3.1 Priority – Promote Health and Wellbeing (continued)
Statement of how we achieve our Priority –
We promote the planning, development and provision of programs that build community well-being and
capacity in the shire. We will do this by delivering services and programs across the shire and partnering
with other agencies to influence and advocate on behalf of the community.
We support families and help children grow, learn and develop in a safe and caring environment through
provision of high quality kindergarten programs and MCH services. We also support residents who are
aged, assisting them to maintain independence, participate in community life and be actively involved
in decisions about their support and care needs.
We are responsible for the planning, development, operation, maintenance and support of sporting and
recreational opportunities. The opportunity to participate in formal and informal health and recreation
activities is important to people of all ages and abilities.
We recognise the importance of the natural environment and public open spaces that also contribute to
positive mental and physical health outcomes.
We believe that these services should ensure that our community is inclusive and connected and enjoys
strong mental and physical health and wellbeing.
We are responsible for activities and projects that focus on protecting and enhancing community safety
through education and enforcement. In particular this relates to local laws and animal control including
dangerous dogs. We are also responsible for school crossings, waste water management, food
legislation, immunisation and public health.
Macedon Ranges is a high fire risk area and we are responsible for ensuring residents remove fire
hazards from their property and that we are to assist with emergencies when they happen and provide
assistance to affected residents.
Indicator and Measure of our service performance –
Victorian Government’s indicators and measures of our service performance:
Service Indicator Performance Measure
Maternal and Child
Health (1)
Participation Participation in MCH key ages and stages visits.
(Percentage of children attending the MCH key ages and
stages visits)
Maternal and Child
Health (2)
Participation Participation in MCH key ages and stages visits by Aboriginal
children.
(Percentage of Aboriginal children attending the MCH key ages
and stages visits)
Libraries Participation Active library members.
(Percentage of the municipal population that are active library
members)
Pool Facilities Utilisation Utilisation of pool facilities.
(The number of visits to pool facilities per head of municipal
population)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 16
3.1 Priority – Promote Health and Wellbeing (continued)
Indicator and Measure of our service performance –
Victorian Government’s indicators and measures of our service performance:
Animal Management Health and
safety
Animal management prosecutions.
(Number of successful animal management prosecutions)
Food safety Health and
safety
Critical and major non-compliance notifications.
(Percentage of critical and major non-compliance notifications
that are followed up by Council)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 17
3.2 Priority – Protect the Natural Environment
Why is this a Priority
We want to lead by example and improve environmental outcomes in all aspects of life.
Description of Services –
1. We develop policies, strategies and plans to achieve sustainable environmental outcomes.
2. We manage Council's conservation reserves and roadside vegetation, including management of
weed control programs and implementing Environmental Management Plans.
3. We work with the community, 26 Landcare and “Friends of” groups by providing financial and in
kind support, delivering public forums, events and a monthly Environment newsletter.
Description of Major Initiatives –
To protect the natural diversity and uniqueness of the landscape and wildlife we will commence
preparation of a Biodiversity Strategy. This will guide Council’s on-ground and community based
conservation activities for the next 10 years.
To ensure responsible management of our natural environment we will continue to invest in the
implementation of our Bushland Reserve Environmental Management Plans.
To continue to increase the focus on our environmental education we will continue delivering our
environment events which have attracted significant support from our residents.
Council has a strong focus on environmental initiatives in 2017/18 including:
Commencing implementation of the newly adopted Climate Change Action Plan via a $100,000
allocation of funding towards making an immediate on-ground impact on the strategy outcomes.
Significant commitment in next year’s budget to install Solar Panels on Council buildings across the
shire.
Improving the thermal performance of the Gisborne office by replacing windows that have reached
the end of their life with double glazed units.
Kyneton Offices HVAC efficiency upgrade works (stage 2) which will provide energy efficient and
adequate heating and cooling to Council’s Kyneton office complex.
Council will fund the establishment of a reuse (tip) shop at Kyneton that will enable recycling of goods
and materials for reuse and repurposing in the community.
Statement of how we achieve our Priority –
We provide best practice environmental advice and advocacy. These services should ensure that we
effectively protect and enhance the natural environment and landscape.
We will also undertake on-ground improvements at Council’s high conservation roadsides and bushland
reserves, and deliver energy efficiency improvements on Council buildings.
Indicator and Measure of our service performance –
Victorian Government’s indicators and measures of our service performance:
The Victorian Government does not have an indicator and measure of protecting the natural
environment.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 18
3.3 Priority – Improve the Built Environment
Why is this a Priority
We want to manage infrastructure in a sustainable and efficient way that supports the delivery
of services to our residents and visitors now and into the future.
Description of Services –
Assets
1. We provide accurate, up to date data on Council’s infrastructure assets to ensure informed
decision-making and improve the efficiency with which we manage our infrastructure.
2. We revalue the infrastructure assets in accordance with relevant Australian Accounting Standards
and other Victorian Government requirements to ensure a direct link with Council’s financial
position and Strategic Resource Plan.
3. We ensure Council develops appropriate processes and procedures in asset management and
financial sustainability in accordance with the defined National and State frameworks.
Infrastructure and Projects
1. We investigate the best possible solution for our roads, stormwater drainage, footpaths, bridges,
buildings and street lighting and prepare designs that provide value for money whilst conforming
to latest standards and industry’s best practices.
2. We assess developments and projects proposed by developers and ensure they comply with
relevant Australian Standards, Manuals and Council’s engineering guidelines, and we supervise
the delivery of those works ensuring future generations inherit good quality infrastructure.
3. We provide project management for capital works projects related to Council-owned buildings as
well as open-space infrastructure.
4. We inspect, maintain and repair over 480 Council-owned buildings and structures.
Operations
1. We manage the weekly kerbside collection of garbage and recycling to over 18,000 residences
across the shire and green waste to 9,800 residences within the township areas.
2. We undertake maintenance, renewal, upgrades and new construction works on the network of
roads, paths, bridges, drains and kerb and channel.
3. We maintain our iconic street trees together with all of the recreation reserves, sporting fields,
botanic gardens, playgrounds, public open spaces and bushland reserves for the use and
enjoyment of residents and visitors.
Legislative Compliance
1. We conduct fire hazard inspections on private property within the township areas to identify fire
risks to community safety. We manage the slashing of over 1000 kilometres of roadsides to
reduce the risk of a fire starting and spreading.
Planning
1. We provide statutory planning information, advice and assessment. We process about 1,000
planning applications and deal with about 10,000 enquiries each year. We also maintain and
manage the relationships with over 20 statutory and advisory agencies directly involved in the
planning permit application process.
2. We control the building regulation and permit process and we provide professional building
permits and advice to residents and builders. We are also responsible for statutory building
compliance and building safety matters for both the residents and visitors.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 19
3.3 Priority – Improve the Built Environment (continued)
3. We provide a planning enforcement service for the benefit of all residents, which ensures
compliance with planning controls and planning permit conditions. Our compliance officer
responds to concerns and monitors compliance with permit conditions, which is a significant task
considering over 10,000 assessments were undertaken over the last 10 years.
4. We provide a Heritage Advisory Service which assists the community and staff in assessing
heritage value.
5. We develop policies, strategies and plans to manage growth and development in suitable
locations and to achieve sustainable environmental, economic and social outcomes.
6. We convert policies into the formal decision making framework such as planning scheme
amendments.
Description of Major Initiatives –
To plan for, develop and maintain facilities that meet the community’s changing needs we will continue
and complete a major upgrade of facilities at Gilbert Gordon Oval in Woodend.
Significant funding is proposed in the 2017/18 budget in regards to the renewal of Councils buildings.
This program will cover a range of our facilities that are on Council’s priority list for renewal. More
specifically we will also invest in the following highlighted upgrades of our facilities:
Kyneton Showgrounds – Pavilion Upgrade with $500,000 allocated to redevelop facilities to
incorporate 'female friendly' player and umpire change rooms to both the home and away rooms
at both ovals at the Kyneton Showgrounds.
Kyneton Livestock Exchange and Truck Park Upgrade with $970,000 allocated to realise the
vision of the Kyneton Saleyards as a competitive, sustainable and safe facility, focused on
supporting the local agricultural and related sectors. This will be by achieved by providing
facilities which meet industry standards, leverage existing competitive advantages and allow
full utilisation of this strategic location. [Notably this project is grant funding dependent].
JD Clifford Reserve, Macedon $150,000 upgrade of change room facilities including change
areas, showers and toilets to provide adequate facilities for overflow usage as a short term
measure until new ovals in Gisborne are built.
Painting and Minor works at Kindergarten and MCH centres of $100,000 including undertaking
repairs to spouting, fascia boards and eves on specified buildings and $140,000 for Macedon
Kindergarten Carpark works to provide a clear and safe parking area for parents using the
centre.
Kyneton Town Hall OH&S and Compliance Program ($140,000) to replace existing outdated
and non-compliant theatrical infrastructure that has been identified as a Health and safety risk
to employees, contractors and community members.
Ongoing programs to upgrade and renew our public conveniences ($220,000) and renew our
playground facilities ($45,000).
To plan for, develop and maintain infrastructure to support the needs of local communities we will
continue to undertake a significant construction program for roads, bridges, footpaths and drains, the
details of which can be found in Appendix A2. Notably our 2017/18 footpath program includes over $1.1
million of investment in new and renewed footpaths and investigations into new walking and cycling
trails.
New plant will replace existing plant, which has completed its planned life cycle within Councils ten year
plant replacement program.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 20
3.3 Priority – Improve the Built Environment (continued)
Council will strengthen its capacity in 2017/18 within the planning department by funding additional
resources from the increases in legislated planning fees. This recognises the higher level of service
delivery expected by the Victorian Government and the community. These new resources also assist
dealing with the recent expansion of the scope of VicSmart applications that need to be processed with
reduced turnaround times.
To protect and maintain the integrity of townships within a context of population growth we will review
the structure plans for Gisborne and Romsey. We will also continue to plan for the expected growth in
Kyneton.
In partnership with the Victorian Government we will implement the directions given by the Minister for
Planning following the completion of the Macedon Ranges Protection Advisory Committee report.
Statement of how we achieve our Priority –
We are responsible for the efficient and effective planning and asset management of civil infrastructure.
We provide project management services for the Council’s major capital works to ensure our facilities
and infrastructure meets current and future needs by balancing available funding with scope and quality.
We provide advice and supervision to private developers on the infrastructure standards that must be
incorporated in any subdivisions and other developments.
We construct new infrastructure and most importantly we manage approximately 1,700km of roads,
185km of footpaths, 142 road bridges and major culverts, 59 footbridges, 480 buildings and structures
including 22 community centres and halls, 3 transfer stations centres plus an airfield and a saleyard.
Our priority is to repair and refurbish existing facilities before funding new ones.
We provide advice to prospective purchasers, applicants and other interested parties in regards to land
development practices and environmental protection.
We are responsible for implementation of the Macedon Ranges Planning Scheme as well as land use
planning and control and building regulation. These services should ensure that our lifestyle, culture and
sense of place is strengthened by best practice planning and development. This should also ensure that
our infrastructure will support the needs of future generations.
Indicator and Measure of our service performance –
Victorian Government’s indicators and measures of our service performance:
Service Indicator Measure
Statutory
planning
Decision
making
Council planning decisions upheld at VCAT.
(Percentage of planning application decisions subject to review by
VCAT and that were upheld in favour of the Council)
Roads Satisfaction Satisfaction with sealed local roads
(Community satisfaction rating out of 100 with how Council has
performed on the condition of sealed local roads)
Waste
collection
Waste
diversion
Kerbside collection waste diverted from landfill
(Percentage of garbage, recyclables and green organics collected
from kerbside bins that is diverted from landfill)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 21
3.4 Priority – Enhance the Social and Economic Environment
Why is this a Priority
We want to encourage and support the social and economic development of the shire.
Description of Services –
1. We deliver an annual program of around 20 training, seminar and networking opportunities for
business in the Macedon Ranges.
2. We provide visitor services including two accredited Visitor Information Centres and other
information outlets.
3. We provide support for Volunteers across many aspects of life throughout the shire.
4. We turn policy into action, for example, through implementation of the Economic Development
Strategy, Agribusiness Plan and Tourism Industry Strategic Plan.
5. We provide resources and assistance to local events, business and tourism groups and networks
in support of economic development activity.
Description of Major Initiatives –
Council will complete an in-house visitor servicing review that will revisit the 2010 review, by considering
current levels and methods of visitor servicing to progress towards a strategy for the future delivery of
visitor services. Funds are specifically allocated for further consultation with the community following the
up-date of the 2010 review.
To recognise and reward the high standard of businesses within the Macedon Ranges, Council will
again run the 2017 Macedon Ranges Business Awards.
Council will invest in economic and social modelling capability to better understand economic and social
outcomes of potential projects and programs. This will greatly assist the preparation of funding
submissions across the organisation, following the expected withdrawal of the Victorian Government’s
support for this functionality.
The draft 2017/18 budget contains a $10,000 contribution toward funding the preparation of a master
plan for the redevelopment of the current Kyneton Primary School site for community use, following a
March 2017 Council resolution. The allocation is set aside in order to leverage funds from Victorian and
Australian government funding programs.
Volunteers are an essential and valued part of our community. Council will explore the varied support
needs of volunteers, what gaps and opportunities exist across the shire and then consider Council’s role
and capacity to address the issues.
Funds of $100,000 have been allocated to provide open space and passive recreational opportunities
for residents in Gisborne South. Land has been set aside for open space but with no facilities. The
funding will develop a plan, consult and commence implementation of play and park facilities.
Statement of how we achieve our Priority –
We will foster and encourage the expansion and diversification of existing businesses and industry
sectors and actively support the attraction of sustainable new businesses. We will also work in
partnership with various business groups and forums to maximise employment opportunities and to
capitalise on the economic benefits of tourism. We improve the job prospects of young people by offering
trainee and student placement opportunities.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 22
3.4 Priority – Enhance the Social and Economic Environment (continued)
We will continue to cooperate with the telecommunications sector to reduce mobile phone blackspots
and advocate to government for further communications infrastructure for our Shire.
These services should ensure that the economy of Macedon Ranges remains diverse, strong and
prosperous.
Indicator and measure of our service performance –
Victorian Government’s indicators and measures of our service performance:
The Victorian Government does not have an indicator and measure of social and economic environment.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 23
3.5 Priority – Deliver Strong and Reliable Government
Why is this a Priority
We want our community to have confidence in the way we govern and make decisions.
Description of Services –
Council and Customer Service
1. We provide first point of contact customer services at four offices and manage about 62,500
telephone calls each year. We also receipt payments, register Planning and Building applications
and issue disabled persons parking permits.
2. We support our elected Councillors in performing their role and the decision making process
including Council Meetings, Assemblies of Councillors, Australia Day events and Citizenship
Ceremonies.
3. We provide about 250 media releases, 5 ShireLife newsletters and the Annual Report each year
and manage the website and social media channels
4. We administer and assess about 70 applications under the Community Funding Scheme and
about 25 applications under the Councillor Grants Scheme.
Finance
1. We pay more than 17,000 supplier invoices annually. The purchasing of goods and services is
based on our Procurement Policy which aims to be open and transparent and deliver value for
money.
2. We produce the financial information for the Budget Report, Strategic Resource Plan, Quarterly
Reports and Annual Report according to the requirements of Accounting Standards, the Local
Government Act and Best Practice reporting. We also provide commentary to help our community
understand our financial performance and position.
3. We issue more than 80,000 rate instalments notices annually and carefully undertake the
collection process. We produce valuations for over 22,000 properties every two years and
undertake about 1,500 supplementary valuations each year.
4. We buy and/or sell about three Council’s properties (land and buildings) each year and we also
lease over 100 Council properties to tenants for a variety of purpose predominantly for community
and recreational activities and a small amount of commercial arrangements.
Tendering
We publically invite tenders from suitably experienced contractors for about 50 major contracts each
year.
Organisational Development
1. We provide advice and leadership across the Organisation to support Staff in their effort to deliver
excellent service to our community. This includes a Staff Performance and Development Scheme.
2. We oversee the recruitment and induction of new Staff including a training program to ensure
familiarity with organisational systems.
3. We coordinate training in workplace health and safety including the prevention of bullying and
fraud.
4. We undertake risk assessments to reduce the likelihood of incidents and we work in partnership
with WorkSafe to implement safety measures to improve our WorkCover performance.
5. We provide industrial advice to ensure legislative compliance, including negotiation of Enterprise
Agreements, Dispute Resolution and preparation of contracts of employment.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 24
3.5 Priority – Deliver Strong and Reliable Government (continued)
Information and Communications
1. We provide and support an IT environment which consists of 64 servers and 310 desktop
computers across 34 facilities within the shire.
2. We classify and register about 66,000 items of incoming mail each year in accordance with the
Public Records Act 1973.
3. We maintain a Geographic Information System that provides thousands of layers of spatial data
covering more than 100 different themes. The System is accessible by all Staff and a simplified
version is also available through our website.
Internal Reviews
We undertake four reviews each year of different operational areas to identify the degree of internal
control, level of legislative compliance and where improvements can be made.
Advocacy
1. We deliver additional benefits to Macedon Ranges Shire through leadership and collaboration.
2. We demonstrate the highest standards of civic and community leadership.
3. We advocate for and promote regional solutions.
Description of Major Initiatives –
To deliver fair and open decision-making across the business of Council we will continue to provide
opportunities for the community to gain greater insight into the decision-making process. This outcome
will be enhanced by the initiative to record and live stream Council meetings. Investment will be made
into high quality equipment that enables the capturing and recording of Council meetings, improved
auditability at meetings and a live-streaming on-line hosting service.
Councillors have also noted their intent to be visible in the community and to be accessible to ratepayers
via holding informal gatherings around the shire that provide direct access to Councillors.
To deliver online services and information that meets the need of the community we will continue to
focus on improving Council’s communication and engagement with the community.
The organisation will undertake a staff satisfaction survey, to provide feedback to managers and staff
about where as both individuals and as an organisation we are performing well and identify areas where
we can improve.
Investment is planned in the protection of our permanent records through their digitisation. Permanent
records are held on behalf of Public Records of Victoria and as custodian we will begin the program of
scanning these records to become electronic documents for both future access and the protection of
their content.
To deliver additional benefits to Macedon Ranges Shire through leadership and collaboration we will
meet with Victorian and Australian government representatives to advocate for and advance projects
and partnerships for community benefit.
To advocate for and promote regional solutions we will advocate to government bodies and community
stakeholders about current and future transport needs across the whole of our shire.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 25
3.5 Priority – Deliver Strong and Reliable Government (continued)
To ensure Council’s financial resources are sustainable and managed responsibly we will complete the
2016/17 Financial Statements by 30 September 2017 and we will adopt the 2017/18 Budget and
Strategic Resource Plan by 30 June 2018.
Statement of how we achieve our Priority –
We provide governance services, support and resourcing of the elected Council and Council’s civic and
advocacy role including media communications, website and publications.
We provide customer services for the organisation from Kyneton, Gisborne, Romsey and Woodend.
We are responsible for the financial planning (budgets) and financial reporting (quarterly and annual
statements). We also sell, purchase and lease Council’s land. We are responsible for the collecting,
banking and investing of Council funds including rates, accounts payable, loans and grants. We are
responsible for all purchases and the payment of Council’s staff, contractors and suppliers.
We believe that these services demonstrate that we proactively engage with our community and make
ourselves accountable to the community. They also demonstrate that we are building and sustaining
financial capacity.
We provide advice to our staff on recruitment, induction, training, employee relations, and occupational
health and safety and risk management.
We also plan, operate and improve our Corporate Information including Records, Geographic
Information (GIS), Networks, Systems and Help Desk. We also provide support to our staff associated
with the use and upgrading of their Applications. These services should ensure that our workforce has
the ability to deliver quality and efficient services to the community.
On behalf of our community we advocate for projects and better services from the Victorian and
Australian governments. This is often within a regional context particularly in respect to
communications, employment, health and transport.
We are representatives of our community. To lead and advocate for the best interests of the
community, we must have a solid foundation of ethical governance at all times and in all
circumstances.
Indicator and measure of our service performance –
Victorian Government’s indicators and measures of our service performance:
Service Indicator Measure
Governance Satisfaction Satisfaction with Council decisions
(Community satisfaction rating out of 100 with how
Council has performed in making decisions in the
interests of the community)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 26
3.5 Priority – Deliver Strong and Reliable Government (continued)
Key Financial performance indicators –
The following table highlights Council’s current and projected performance across a range of key
financial performance indicators. These indicators provide a useful analysis of Council’s financial
position and performance and should be interpreted in the context of the organisation’s objectives.
Indicator Measure Forecast Budget
2017 2018
Operating position
Adjusted underlying result Adjusted underlying surplus (deficit) / Adjusted underlying revenue
3.4% 3.4%
Liquidity
Working capital
Current assets / Current liabilities 185.4% 162.0%
Unrestricted cash
Unrestricted cash / Current liabilities 97.4% 92.0%
Obligations
Loans and borrowings Interest bearing loans and borrowings / rate revenue
27.4% 26.3%
Loans and borrowings Interest and principal repayments on interest bearing loans and borrowings / rate revenue
1.9% 2.5%
Indebtedness
Non-current liabilities / own source revenue 29.3% 28.3%
Asset renewal
Asset renewal expenditure / Depreciation 89.6% 112.4%
Stability
Rates concentration
Rate revenue / adjusted underlying revenue 61.9% 62.4%
Rates effort Rate revenue / CIV of rateable properties in the municipality
0.4% 0.4%
Efficiency
Expenditure level Total expenditure / no. of property assessments
$3,150 $3,179
Revenue level Residential rate revenue / no. of residential property assessments
$1,987 $2,028
Workforce turnover No. of permanent staff resignations & terminations / average no. of permanent staff for the financial year
8.5% 9.0%
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 27
3.6 High level summary of the income and expenditure by Council Department
GROUP/Department INCOME EXPENSES
NET (income less
expenses) $'000 $'000 $'000
CEO
Chief Executive Officer - 613 613
Council and Customer Service (78) 3,027 2,949
Organisational Development (331) 1,986 1,655
TOTAL CEO (409) 5,627 5,217
ASSETS AND OPERATIONS
Assets and Operations - 432 432
Engineering and Asset Planning - 770 770
Engineering Infrastructure and Projects (330) 2,547 2,218
Operations (11,490) 18,806 7,316
Community Safety (1,506) 2,545 1,038
TOTAL ASSETS AND OPERATIONS (13,325) 25,100 11,775
COMMUNITY WELLBEING - - -
Community Wellbeing - 342 342
Community Services (6,245) 7,612 1,367
Community and Culture (602) 3,600 2,998
Recreation and Sport (4,077) 5,877 1,800
TOTAL COMMUNITY WELLBEING (10,924) 17,431 6,507
PLANNING AND ENVIRONMENT
Planning and Environment - 621 621
Statutory Planning and Development (2,041) 3,156 1,115
Strategic Planning and Environment (79) 2,019 1,940
Economic Development and Tourism (55) 1,505 1,450
TOTAL PLANNING AND ENVIRONMENT (2,176) 7,302 5,126
CORPORATE SERVICES
Corporate Services, Tendering and Internal Audit - 446 446
Information and Communications (6) 2,279 2,274
Finance (45,117) 4,244 (40,873)
TOTAL CORPORATE SERVICES (45,123) 6,969 (38,154)
TOTAL OPERATING BUDGETS (71,957) 62,429 (9,529)
DRAFT NEW INITIATIVES (383) 1,489 1,106
DRAFT CAPITAL PROJECTS* (9,845) 18,267 8,421
GRAND TOTAL (82,185) 82,184 (2)
* The capital projects figures do not include projects carried forward from prior years.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 28
4. Budgeted Financial and Other Statements All of the financial statements have been prepared in accordance with the Local Government Model
Financial Report 2017/18 prepared by Chartered Accountants Australia and New Zealand.
4.1 Budgeted Comprehensive Income Statement
For the year ended 30 June 2018
Forecast
2017
Budget 2018
Variance
$'000
$'000
$'000
Income
Rates and charges
44,406 45,819 1,413
Statutory fees and fines
3,223 3,675 452
User fees
6,024 6,402 378
Grants - operating
10,930 10,753 (177)
Grants - capital
7,634 7,550 (84)
Contributions - monetary
302 1,874 1,572
Contributions - non monetary
12,299 10,500 (1,799)
Other income
1,993 1,838 (155)
Total income
86,811 88,411 1,600
Expenses
Employee costs
30,977 32,494 (1,517)
Materials and services
20,952 20,435 517
Bad and doubtful debts
12 8 4
Depreciation and amortisation
13,013 13,500 (487)
Borrowing costs
451 517 (66)
Other expenses
3,215 3,246 (31)
Total expenses
68,620 70,200 (1,580)
Surplus/(deficit) for the year
18,191 18,211 20
Other comprehensive income
Items that will not be reclassified to surplus/deficit in future periods
Net asset revaluation increment/(decrement)
10,381 - (10,381)
Total comprehensive result
28,572 18,211 (10,361)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 29
4.2 Budgeted Balance Sheet
As at 30 June 2018
Forecast
2017 Budget
2018 Variance
$'000 $'000 $'000
Current assets
Cash and cash equivalents 9,701 8,561 (1,140)
Trade and other receivables 4,928 5,142 214
Other financial assets 15,028 13,878 (1,150)
Non-current assets classified as held for sale 508 - (508)
Other assets 437 439 2
Total current assets 30,602 28,020 (2,582)
Non-current assets
Other financial assets 21 21 -
Investment in Regional Library 1,549 1,614 65
Property, infrastructure, plant and equipment 687,671 709,428 21,757
Investment property 4,402 4,402 -
Intangible assets 796 469 (327)
Total non-current assets 694,439 715,934 21,495
Total assets 725,041 743,954 18,913
Current liabilities
Trade and other payables 6,087 6,587 (500)
Other Current Liabilities 2,955 3,131 (176)
Provisions 6,803 6,958 (155)
Interest-bearing loans and borrowings 665 617 48
Total current liabilities 16,510 17,293 (783)
Non-current liabilities
Provisions 4,945 4,949 (4)
Interest-bearing loans and borrowings 11,385 11,300 85
Total non-current liabilities 16,330 16,249 81
Total liabilities 32,840 33,542 (702)
Net assets 692,201 710,412 18,211
Equity
Accumulated surplus 310,949 329,825 (18,876)
Reserves 381,252 380,587 665
Total Equity 692,201 710,412 (18,211)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 30
4.3 Budgeted Statement of Changes In Equity
For the year ending 30 June 2018
Total Accumulated
Surplus Revaluation
Reserve Other
Reserves
$'000 $'000 $'000 $'000
2018 Budget
Balance at beginning of the financial year 692,201 310,949 371,927 9,325
Surplus/(deficit) for the year 18,211 18,211 - - Net asset revaluation increment/(decrement) - - - -
Transfers to other reserves - (2,915) - 2,915
Transfers from other reserves - 3,580 - (3,580)
Balance at end of the financial year 710,412 329,825 371,927 8,660
2017 Forecast
Balance at beginning of the financial year 663,629 292,856 361,546 9,227
Surplus/(deficit) for the year 18,191 18,191 - - Net asset revaluation increment/(decrement) 10,381 - 10,381 -
Transfers to other reserves - (2,740) - 2,740
Transfers from other reserves - 2,642 - (2,642)
Balance at end of the financial year 692,201 310,949 371,927 9,325
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 31
4.4 Budgeted Cash Flows
For the year ended 30 June 2018
Forecast 2017
Budget 2018
Variance
$'000 $'000 $'000
Cash flows from operating activities
Rates and charges 44,396 45,813 1,417
Statutory fees and fines 3,223 3,675 452
User fees 5,828 6,352 524
Grants - operating 10,930 10,753 (177)
Grants - capital 7,634 7,550 (84)
Contributions - monetary 302 1,874 1,572
Interest received 412 388 (24)
Trust funds and deposits taken 1,340 1,360 20
Other receipts 2,106 1,934 (172)
Net GST refund 3,282 3,032 (250) Employee costs (30,666) (32,220) (1,554)
Materials and services (22,213) (20,300) 1,913
Trust funds and deposits repaid (1,400) (1,300) 100
Other payments (6,961) (6,879) 82
Net cash provided by/(used in) operating activities 18,213 22,032 3,819
Cash flows from investing activities
Net (increase)/decrease in other financial assets (5,990) 1,150 7,140 Payments for property, infrastructure, plant and equipment (19,293) (24,181) (4,888)
Proceeds from sale of property, infrastructure, plant and equipment 1,700 508 (1,192)
Net cash provided by/(used in) investing activities (23,583) (22,523) 1,060
Cash flows from financing activities
Borrowing costs (451) (517) (66)
Proceeds from borrowings 3,750 485 (3,265)
Repayment of borrowings (366) (617) (251)
Net cash provided by/(used in) financing activities 2,933 (649) (3,582)
Net increase (decrease) in cash and cash equivalents (2,437) (1,140) 1,297 Cash and cash equivalents at the beginning of the year 12,138 9,701 (2,437)
Cash and cash equivalents at the end of the year 9,701 8,561 (1,140)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 32
4.5 Budgeted Statement of Capital Works
For the year ended 30 June 2018
Forecast Budget Variance
2017 2018
$'000 $'000 $'000
Property
Land and land improvements 310 46 (264)
Buildings and building improvements 1,461 6,551 5,090
Total property 1,771 6,597 4,826
Plant and equipment
Plant, machinery and equipment 2,539 1,894 (645)
Fixtures, fittings and furniture 40 - (40)
Computers and telecommunications 520 427 (93)
Total plant and equipment 3,099 2,321 (778)
Infrastructure
Roads 7,564 7,675 111
Bridges 400 400 -
Footpaths 490 1,593 1,103
Drainage 978 300 (678)
Recreational, leisure and com facilities 1,972 3,130 (1,158)
Parks, open space and streetscapes 2,870 1,433 (1,437)
Other infrastructure 1,192 982 (210)
Total infrastructure 15,466 15,513 (53)
Total capital works expenditure 20,336 24,431 3,995
Represented by:
Asset renewal expenditure 11,660 15,168 3,568
New asset expenditure 4,474 4,878 404
Asset upgrade expenditure 4,202 4,385 183
Asset expansion expenditure - - -
Total capital works expenditure 20,336 24,431 3,995
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 33
4.6 Budgeted Statement of Human Resources
For the year ended 30 June 2018
Forecast 2017
Budget 2018
Variance
$’000 $’000 $’000
Staff expenditure
Employee costs - operating 30,977 32,494 1,517
Employee costs - capital 794 672 (122)
Total staff expenditure 31,771 33,166 1,395
EFT EFT EFT
Staff numbers
Employees 352.0 366.2 14.2
Total staff numbers 352.0 366.2 14.2
A summary of the number of equivalent full time (EFT) Council staff in relation to the above expenditure is included below:
Comprises
Budget Permanent Permanent
Directorate EFT Full Time Part Time Casual
CEO 24.1 15.0 7.9 1.2
Assets and Operations 118.1 106.0 9.1 3.0
Community Wellbeing 146.9 44.0 78.4 24.5
Planning and Environment 45.6 38.0 7.3 0.3
Corporate Services 31.5 28.0 3.1 0.4
Total 366.2 231.0 105.8 29.4
Less: Capitalised Labour costs (6.7)
Total operating employee EFT 359.5
A summary of human resources expenditure categorised according to the organisational structure of Council is included below:
Comprises
Budget Permanent Permanent
Directorate 2016/17 Full Time Part Time $'000 $'000 $'000 Casual
CEO 2,822 1,771 945 106
Assets and Operations 9,977 9,101 623 253
Community Wellbeing 12,138 4,152 5,911 2,075
Planning and Environment 4,600 3,904 671 25
Corporate Services 3,192 2,895 262 35
Total 32,729 21,823 8,412 2,494
Add: Other expenditure (1) 437
Less: Capitalised Labour costs (672)
Total operating employee costs 32,494
(1) Other expenditure includes allowances and fringe benefits tax
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 34
4.7 Budgeted Statement of Borrowings
(Regulation 8 of the Finance and Reporting Regulations 2004)
Forecast
2017 Budget
2018 Notes
$'000 $'000
Estimated loan liability as at the start of the year 8,666 12,050
Less: principal repayments (366) (618)
Plus: borrowings approved in prior budget 2,750 -
Plus: new borrowings approved in current budget 1,000 485
Balance as the end of the financial year 12,050 11,917
Less: Debt Repayment Reserve balance at year end (1,796) (2,553) (1)
Net Debt at the end of the financial year 10,254 9,364
Interest payable 451 517
Notes:
(1) Council has borrowed some funds via the Local Government Funding Vehicle. These borrowing
are interest only, the principal on these borrowings is not payable until the end of the term of the
“loan”. Each year one-tenth of the original amount borrowed will be transferred to the Debt
repayment reserve to pay the principal when it falls due.
More information on Council’s borrowing strategy and debt ratios can be found in the Strategic Resource
Plan.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 35
5. Rates and charges
Rates and charges are Council’s main source of income, this income is used to assist in funding Council services and capital works expenditure. This section presents information about rates and charges which the Act and the Regulations require to be disclosed in the Council’s annual budget.
5.1 The rate in the dollar to be levied as general rates under section 158 of the Act for each type or
class of land compared with the previous financial year
Type or class of land
2016/2017 2017/2018
$ Rates /$CIV
$ Rates /$CIV
Change
General rate for rateable residential properties 0.00291 0.00295 1.5%
Agricultural land rate 0.00233 0.00236 1.5%
Commercial /Industrial rate 0.00349 0.00354 1.5%
Recreational land rate 0.00145 0.00148 1.5%
Not for profit housing rate 0.00145 0.00148 1.5%
5.2 The estimated total amount to be raised by general rates in relation to each type or class of land,
and the estimated total amount to be raised by general rates, compared with the previous financial year
Type or class of land 2016/2017 2017/2018
$'000 $'000 Change
Residential 28,799 29,811 3.5%
Agricultural 2,182 2,245 2.9%
Commercial /Industrial 2,074 2,125 2.5%
Recreational land 24 24 0.0%
Not for profit housing 49 50 1.3%
Total amount to be raised by general rates 33,128 34,255 3.4%
5.3 The number of assessments in relation to each type or class of land, and the total number of
assessments, compared with the previous financial year
. 2016/17 2017/18
Number Number Change
Residential 19,478 19,776 1.5%
Agricultural 1,058 1,049 -0.9%
Commercial /Industrial 1,082 1,095 1.2%
Recreational land 10 10 0.0%
Not for profit housing 156 155 -0.6%
Total number of assessments 21,784 22,085 1.4%
5.4 The basis of valuation to be used is the Capital Improved Value (CIV)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 36
5. Rates and charges (continued)
5.5 The estimated total value of each type or class of land, and the estimated total value of land,
compared with the previous financial year
Type or class of land 2016/2017 2017/2018
$'000 $'000 Change
Residential 9,895,440 10,103,314 2.1%
Agricultural 938,529 951,218 1.4%
Commercial /Industrial 594,622 600,272 1.0%
Recreational land 16,228 15,993 -1.4%
Not for profit housing 33,991 33,934 -0.2%
Total value of land 11,478,810 11,704,731 2.0%
5.6 The municipal charge under section 159 of the Act compared with the previous financial year
Per Rateable
Property Per Rateable
Property
Type of Charge 2016/2017 2017/2018 Change
$ $
Municipal 208 212 1.9%
5.7 The estimated total amount to be raised by municipal charges compared with the previous financial
year.
Type of Charge 2016/2017 2017/2018 Change
$'000 $'000
Municipal 4,485 4,609 2.8%
5.8 The rate or unit amount to be levied for each type of service rate or charge under Section 162 of
the Act compared with the previous financial year.
Type of Charge
Per Rateable Property
Per Rateable Property
2016/2017 2017/2018 Change
$ $
Kerbside & recycling collection 267 273 2.2%
Green Waste collection 62 63 1.6%
EPA levy 28 29 3.6%
Total 357 365 2.2%
5.9 The estimated total amount to be raised by each type of service rate or charge, and the estimated
total amount to be raised by service rates and charges, compared with the previous financial year.
Type of Charge 2016/2017 2017/2018 Change
$'000 $'000
Kerbside & recycling collection 4,918 5,133 4.4%
Green Waste collection 630 600 -4.8%
EPA levy 516 542 5.1%
Total 6,064 6,275 3.5%
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 37
5. Rates and charges (continued)
5.10 The estimated total amount to be raised by all rates and charges compared with the previous
financial year
Type of Charge
2016/2017 2017/2018 Change
$'000 $'000
General rates 33,128 34,255 3.4%
Municipal charge 4,485 4,609 2.8%
Kerbside collection and recycling 6,064 6,275 3.5%
Supplementary rates and charges 485 460 -5.2%
Interest on overdue rates 245 220 -10.2%
Rates and charges 44,406 45,819 3.2%
5.11 Any significant changes that may affect the estimated amounts to be raised by rates and
charges.
There are no known significant changes which may affect the estimated amounts to be raised by rates
and charges. However, the total amount to be raised by rates and charges may be affected by:
The level of supplementary valuations
The variation of returned levels of value (e.g. valuation appeals);
Changes of use of land such that rateable land becomes non-rateable land and vice versa; and
Changes of use of land such that residential land becomes agricultural land and vice versa.
5.12 Differential rates
Council’s Rating Strategy can be found in its Strategic Resource Plan. In summary, Council has
established a rating structure, which is comprised of three key elements. These are:
Property Rates; which are based on the value of the property.
Municipal Charge; which reflects a common contribution to the governance costs of Council.
Service charges; which reflect availability and usage of waste services provided by Council.
Striking a proper balance between these elements aims for equity in the distribution of rates and charges
across ratepayers. Council makes a further distinction, within the property value element, which is a
differential rate. That is, rates based on the purpose for which the property is used. This distinction is
based on the concept that property owners should pay a fair and equitable contribution to rates taking
into account the benefit that may be derived from the services Council provides.
There are three major differential rates:
The General Rate applies to most residential property and vacant land.
The Business Rate applies to properties that are used for commercial, industrial or professional
purposes. The Business Rate is 20% more than the General Rate.
The Agricultural Land Rate applies to land that is defined as farm land and for which the owner
or occupier is regarded as a Primary Producer by the Australian Taxation Office. The Agricultural
Land is 20% less than the General Rate.
Section 161 of the Local Government Act allows a council to raise rates by a differential rate if the council
uses the capital improved value system of valuing land and if it considers that the differential rate will
contribute to the equitable and efficient carrying out of the council's functions.
In accordance with Section 161 of the Local Government Act 1989, Council specified the following
objectives and characteristics in relation to its differential rates:
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 38
5. Rates and charges (continued)
General Rate:
1. The types and classes of land to which the rate applies is all rateable land other than agricultural
land, recreational land, commercial/industrial land and land used by Not for Profit Organisations to
provide low-income residential housing.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised is in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services, health services and community
services available to the owners and occupiers of residential properties and vacant land.
Agricultural Land Rate:
1. The types and classes of land to which the rate applies is agricultural land which means any rateable
land within the Council’s municipal district defined as farm land under Section 2 of the Valuation of
Land Act 1960 on the condition that the owner or occupier of the land is a person carrying on the
activities defined by the Valuation of Land Act 1960, who is regarded as a Primary Producer by the
Australian Taxation Office.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised is in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services, health services and community
services available to the owners and occupiers of agricultural land;
(c) The restrictions upon the use and development of agricultural land in the Planning Scheme;
(d) The need to encourage the retention of viable agricultural land for agricultural purposes.
Business (Commercial/Industrial) Rate:
1. The types and classes of land to which the rate will apply is all rateable land which is not agricultural
land and which is used predominantly for carrying on one or more of the following activities for the
purpose of generating income – commercial, industrial, business, wholesale trade, retail trade,
manufacturing, professional or administrative.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services (including street lighting and street
cleaning, car parking) and facilities available to the owners and occupiers of land described in
paragraph 1.
Not for Profit Housing Rate:
1. The types and classes of land to which the rate will apply are properties containing low-income
residential housing owned and/or managed by a volunteer, charitable or not-for-profit organisation
for which the organisation is responsible for the payment of rates and for which a Victorian
Government pension concession is not claimed. The Not for Profit Housing Rate is 50% of the
General Rate.
2. The Differential Rate is considered as fair and equitable having regarded:
(a) The amount of revenue required to be raised in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The public service that volunteer, charitable or not-for-profit organisations are delivering to
the community by providing low-income residential housing.
In accordance with Section 2 of the Cultural and Recreational Lands Act 1963, Council declared all
rateable Cultural and Recreational Land to be rated at 50% of the General Rate.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 39
5. Rates and charges (continued)
5.13 Fair Go Rates System Compliance
The Macedon Ranges Shire Council is fully compliant with the Victorian Government’s Fair Go Rates
System.
Base Average Rates (2016/2017) $ 1,725.43
Maximum Rate Increase (set by the Victorian Government) 2.00%
Capped Average Rate allowable (2017/2018) $ 1,759.93
Budgeted Average Rates (2017/18) $ 1,759.73
Maximum General Rates and Municipal Charges Revenue $ 38,868,152
Budgeted General Rates and Municipal Charges Revenue $ 38,863,668
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 40
6. Analysis of Budget Income Statement
Part 6 of our Budget Report analyses the operating budget including expected revenues and expenses
and provides a brief explanation of the differences between 2016/17 and 2017/18. This section also
includes a summary of the Australian and Victorian governments recurrent and non-recurrent grants and
a statement of human resources categorised according to the organisational structure which are required
by the regulations.
Budgeted Income Statement
Ref Forecast
2017 Budget
2018 Variance
$'000 $'000 $'000
Total income 6.2 86,811 88,411 1,600
Total expenses 6.3 (68,620) (70,200) (1,580)
Surplus/(deficit) for the year 18,191 18,211 20
Grants – capital non-recurrent 6.2.5 (3,404) (3,553) (149)
Contributions - non monetary 6.2.7 (12,299) (10,500) 1,799
Capital contributions - other sources 6.2.6 (96) (1,717) (1,621)
Adjusted underlying surplus (deficit) 6.1 2,392 2,441 49
6.1 Adjusted underlying surplus ($0.05 million increase)
The adjusted underlying result is the net surplus or deficit for the year adjusted for non-recurrent capital
grants, non-monetary asset contributions, and capital contributions from other sources.
In calculating the adjusted underlying result, Council has excluded grants received for capital purposes
which are non-recurrent and capital contributions from other sources. Contributions of non-monetary
assets are excluded as the value of assets assumed by Council is dependent on the level of development
activity each year.
The adjusted underlying result is an indicator of financial sustainability and our ability to achieve our
service delivery objectives because it is not impacted by capital income items, which can mask the
operating result. Over a number of years, we have focussed on controlling growth in operating
expenditure to improve the underlying profit and this has resulted in an increase in the rate income that is
allocated to capital works.
The adjusted underlying result can vary significantly from year to year so looking at this measure over
time provides more of an indication of Council’s longer term financial sustainability.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 41
6.2 Operating Income
Ref Forecast
2017 Budget
2018 Variance
$'000 $'000 $'000
Rates and charges 6.2.1 44,406 45,819 1,413
Statutory fees and fines 6.2.2 3,223 3,675 452
User fees 6.2.3 6,024 6,402 378
Grants - operating 6.2.4 10,930 10,753 (177)
Grants - capital 6.2.5 7,634 7,550 (84)
Contributions - monetary 6.2.6 302 1,874 1,572
Contributions - non monetary 6.2.7 12,299 10,500 (1,799)
Other income 6.2.8 1,993 1,838 (155)
Total income 86,811 88,411 1,600
Changes in Income Levels ($’000) – 2016/17 to 2017/18:
6.2.1 Rates and charges ($1.4 million increase)
The budgeted increase in rates and charges is 3.2%, which is based on a 2.0% increase in the average
rates and charges plus growth in rate revenue due to new subdivisions and construction of new buildings.
Refer to Part 5 for the statement of rates and charges.
6.2.2 Statutory Fees and Fines ($0.45 million increase)
This income category includes fees and fines levied in accordance with legislation and includes animal
registrations, Health Act registrations, building application fees, and planning application fees.
Most of the increase in revenue from statutory fees and charges expected is due to an increase in the
statutory planning application fees, which were introduced by the Victorian Government Planning Minister
in October of 2016.
6. Analysis of Budget Income Statement (continued)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 42
6.2.3 User Fees ($0.38 million increase)
User fees relate mainly to the charging of fees to users of Council’s services. These include fees from
leisure and aquatic facilities, arts performances, kindergartens and home care. Income is increasing in
most of Council services due to increasing use of these services. The main increases expected are from
higher aquatic and leisure facilities and preschool fees.
Refer Appendix B3 for a complete list of all fees and charges.
6.2.4 Grants - Operating ($0.18 million decrease)
Operating grants are grants which are received from the Australian and Victorian governments to assist
in funding the provision of Council services. Most of these grants are ongoing grants and it is expected
that they will be received each year for the foreseeable future. Some of the largest operating grants are
the Financial Assistance Grant – General Purpose ($4.7m), preschools ($2.7m) and community support
($2.1m). Although we are expecting an increase across most types of recurrent grants in 2017/18, there
is a forecast offsetting reduction in the non-recurrent operating grants due to a large amount of emergency
event assistance grants expected in 2016/17.
6.2.5 Grants - Capital ($0.08 million decrease)
Capital grants are generally one off grants for specific capital projects, however, Council also receives
ongoing road funding in the form of the Financial Assistance Grant – Local Roads and the Roads to
Recovery Grant. The level of grants fluctuates considerably from year to year depending on the types of
capital works and the availability of Victorian and Australian government funding.
All capital grants are considered to be non-recurrent except for the Financial Assistance Grant – Local
Roads ($2.02m) and the Roads to Recovery grant ($1.98m).
The table on the following page provides further information of the operating and capital grants. In
addition, Part 9 contains our analysis of Capital Works and includes further information on grants and
contributions expected to be received during the 2017/18.
6. Analysis of Budgeted Income Statement (continued)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 43
6. Analysis of Budgeted Income Statement (continued)
Operating Grants - Source and Type
Forecast 2017
Budget 2018
Variance
$'000 $'000 $'000
Recurrent - Commonwealth Government
Aged and disability Services 1,587 1,633 46 Victoria Grants Commission 4,692 4,753 61 Recurrent - State Government Aged and disability Services 435 438 3 Family and children 2,563 2,669 106 Maternal and child health 362 472 110 School crossing supervisors 69 119 50 Youth and culture 105 119 14 Other 82 86 4 Total recurrent operating grants 9,895 10,289 394 Non-recurrent - State Government Emergency management 797 120 (677) Family and children 11 10 (1) Planning & Environment 96 160 64 Recreational, leisure and community facilities - 100 100 Other 131 74 (57) Total non-recurrent operating grants 1,035 464 (571) Total operating grants 10,930 10,753 (177)
Capital Grants - Source and Type
Forecast 2017
Budget 2018
Variance
$'000 $'000 $'000
Recurrent - Commonwealth Government
Roads to Recovery 2,240 1,981 (259) Victoria Grants Commission 1,990 2,016 26 Total recurrent capital grants 4,230 3,997 (233) Non-recurrent - Commonwealth Government Buildings 80 539 459 Parks, Open Space and streetscapes 1,297 570 (727) Recreational, leisure and community facilities 250 - (250) Roads and bridges 1,170 - (1,170) Non-recurrent - State Government Buildings 330 364 34 Footpaths and cycleways 76 300 224 Parks, Open Space and streetscapes 89 680 591 Recreational, leisure and community facilities 50 400 350 Roads and bridges 62 200 138 Other - 500 500
Total non-recurrent capital grants 3,404 3,553 149
Total capital grants 7,634 7,550 (84)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 44
6. Analysis of Budget Income Statement (continued)
6.2.6 Contributions – Monetary ($1.57 million increase)
This income relates to contributions from community groups and clubs to Council projects. The income
varies from year to year depending on budgeted projects. An increase in contributions has been budgeted
in 2017/18 mainly due to a planned contribution from Cobaw Community Health to the refurbishment and
extension of the former Romsey Primary School building into the Romsey Community Health Centre.
Cobaw will deliver their services from the Centre on a long term lease arrangement. This project was
included in the 2016/17 budget, however is now to be completed over the two years.
6.2.7 Contributions – Non Monetary ($1.80 million decrease)
This income is mainly related to new roads contributed to Council by developers when new subdivisions
are completed. The non-monetary assets can also be identified as part of an asset revaluation which is
completed on a cyclical basis in line with accounting standards. The level of non-monetary contributions
varies from year to year depending on the number of subdivisions completed and the timing of their
completion. The level of non-monetary contributions expected for 2017/18 is based on a historical three-
year average. 2016/17 was an above average year, hence an expected reduction for 2017/18.
6.2.8 Other Income ($0.15 million decrease)
Other income includes a range of income types - interest income, rents form Council properties, income
from insurance claims and miscellaneous receipts. The decrease in revenue expected in 2017/18 is
primarily due to biennial valuation data sales. Valuations are completed every two years by Council and
the information is provided to the State Revenue Office who pays Council for the information provided.
Payment for the 2016 Valuation data will be received in 2016/17, and we will not receive fees of this nature
in 2017/18.
Break Up of Total Income for 2017/18:
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 45
6. Analysis of Budgeted Income Statement (continued)
6.3 Operating Expenditure
Ref Forecast
2017 Budget
2018
Variance
$'000 $'000 $'000
Employee costs 6.3.1 30,977 32,494 (1,517)
Materials and services 6.3.2 20,952 20,435 517
Bad and doubtful debts 6.3.3 12 8 4
Depreciation and amortisation 6.3.4 13,013 13,500 (487)
Borrowing costs 6.3.5 451 517 (66)
Other expenses 6.3.6 3,215 3,246 (31)
Total expenses 68,620 70,200 (1,580)
Changes in Expense Levels – 2016/17 to 2017/18:
6.3.1 Employee costs ($1.52 million increase) Employee costs include all employee related expenditure paid by the employer including wages,
allowances, leave, superannuation and fringe benefits tax. A summary of human resources expenditure
and full time equivalent (FTE) categorised according to the organisational structure of Council is included
in the Budgeted Statement of Human Resources in section 4.6.
The increase in employee costs mainly due to:
An increase in wages from the Enterprise Agreement and salary band increases.
A higher level of preschool staff and increased EFTs/conditions ($0.3m) to meet regulatory
requirements and quality standards. These costs are fully offset by grants and increased kinder fees.
New staff positions listed in the New Initiatives summary ($0.6m) see Appendix B1.
6.3.2 Materials and services ($0.52 million decrease)
Materials and services include the purchases of consumables, payments to contractors and consultants
for the provision of services and utility costs. The level of contractor and consultancy expenditure can vary
from year to year depending on the operating projects undertaken. The expected decrease in materials
and services expenditure in mainly due to the expenditure in relation to the Council election which was
included in the 2016/17 budget but is not required in 2017/18 ($0.3m) and expenditure in relation to
emergency storm works which were incurred in 2016/17 ($0.3m). Partly offsetting these decreases are
higher waste collection/disposal costs expected in 2017/18.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 46
6. Analysis of Budgeted Income Statement (continued)
6.3.3 Bad & Doubtful Debts (no change)
Bad & Doubtful debts relate to debts which are considered to be uncollectable. Council’s processes in
relation to debt recovery are governed by the Debt Management Policy.
6.3.4 Depreciation and Amortisation ($0.49 million increase)
Depreciation and amortisation is an accounting measure which attempts to allocate the value of an asset
over its useful life. Increases in depreciation and amortisation are generally a result of increasing asset
values through capital works. Increases are also due to asset revaluations, which are conducted on a 3
year rolling program in line with accounting standards for Council’s property, plant and equipment
including infrastructure assets such as roads and drains.
6.3.5 Borrowing costs ($0.07 million increase)
Borrowing costs relate to interest charged by financial institutions on funds borrowed. Some borrowings
are expected to be taken up towards the end of the 2016/17 financial year so interest on these loans will
only be incurred for part of the year. The full amount of the annual interest expense is reflected in the
2017/18 budget. Also we have one loan budgeted to be taken up in 2017/18 resulting in an overall
increase in borrowings. Offsetting the increases are lower interest expenditure on older loans that are
reaching the end of their terms. The Budgeted Statement of Borrowings, section 4.7, provides information
on borrowings.
6.3.6 Other Expenses ($0.03 million increase)
Other expenses are mainly made up of Council contributions to clubs, community groups and the Goldfield
Library Corporation which operate Council’s libraries. The 2017/18 budget is at a similar level to the
expected expenditure in 2016/17.
Council Expenditure Allocation Budgeted for 2017/18:
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 47
7. Analysis of Budgeted Balance Sheet
The following table is a summary of the budgeted Balance Sheet. The Balance Sheet is a reflection of our
Financial Position. Part 7 of our Budget Report analyses the movements in assets, liabilities and equity.
Ref
Forecast 2017
Budget 2018
Variance
$'000 $'000 $'000
Current assets 7.1 30,602 28,020 (2,582)
Non-current assets 7.2 694,439 715,934 21,495
Total assets 725,041 743,954 18,913
Current liabilities 7.3 16,510 17,293 (783)
Non-current liabilities 7.4 16,330 16,249 81
Total liabilities 32,840 33,542 (702)
Net assets / Equity 7.5 692,201 710,412 18,211
7.1 Current Assets ($2.58 million decrease)
Current assets includes receivables, assets held for resale, cash held in the bank and the value of
investments with short-term maturities of three months or less. The Current Asset balance is projected to
decrease as some funds held in investments at the end of 2016/17 will be used to fund incomplete capital
projects that will be carried forward to 2017/18.
7.2 Non-Current Assets ($21.50 million increase)
Non-Current assets include property, infrastructure, plant and equipment. Non-Current assets are the
largest component of Council’s worth and represents the value of all the land, buildings, roads, plant and
equipment which has been accumulated over many years. The budgeted increase in the value of non-
current assets is mainly due to capital works and purchases which increase the total value of Council’s
assets. A contribution of assets, such as roads and footpaths, from developers as part of their
subdivisions also increases the asset value. Partly offsetting these increases is asset depreciation which
reduces asset values as the assets age.
7.3 Current Liabilities ($0.78 million increase)
Liabilities are classed as current or non-current depending on when they are expected to be repaid.
The increase in current liabilities is mainly due to expected increases in payables and employee benefits,
in line with the Budgeted Income Statement.
7.4 Non-Current Liabilities ($0.08 million increase)
The small decrease in non-current liabilities during 2017/18 is mainly a result of loan repayments which
are partly offset by a budgeted new loan taken. Information on loans is shown in the Budgeted Statement
of Borrowings, section 4.7. It should be noted that Council’s level of borrowing remains well below
prudential guidelines.
7.5 Equity ($18.21 million increase)
Total equity always equals net assets and is made up of the following components:
Asset revaluation reserve which represents the difference between the previously recorded value of
assets and their current valuations
Other financial reserves are funds that Council wishes to separately identify as being set aside to
meet a specific purpose in the future and to which there is no existing liability. These amounts are
transferred from the Accumulated Surplus to be separately disclosed
Accumulated surplus which is the value of all net assets, less financial reserves that have
accumulated over time.
As outlined above, the increase in equity is mainly a result of increases in asset non-current asset levels.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 48
8. Analysis of Budgeted Cash Flows
Part 8 of our Budget Report analyses the expected cash flows from the operating, investing and financing activities. The analysis is based on three main categories of cash flows:
Operating activities - Refers to the cash generated or used in normal service delivery functions.
Investing activities - Refers to cash generated or used in the creation or enhancement of infrastructure and other assets and the acquisition and construction and sale of property, plant and equipment. It also includes movements been financial assets (longer term investments) and cash.
Financing activities - Refers to cash generated or used in the financing of Council functions and include borrowings from financial institutions and repayment of the principal component of loan repayments for the year.
Budgeted Statement of Cash Flows
Ref
Forecast
2017 Budget
2018
Variance
$'000 $'000 $'000
Net cash provided by/(used in) operating activities 8.1 18,213 22,032 3,819
Net cash provided by/(used in) investing activities 8.2 (23,583) (22,523) 1,060
Net cash provided by/(used in) financing activities 8.3 2,933 (649) (3,582)
Net increase (decrease) in cash and cash equivalents (2,437) (1,140) 1,297
Cash and cash equivalents at the beginning of the year 8.4 12,138 9,701 (2,437)
Cash and cash equivalents at the end of the year 9,701 8,561 (1,140)
8.1 Operating activities ($3.82 million increase) The increase in cash inflows from operating activities is mainly due to an increase in rate income and monetary contributions. Cash outflows for materials and contracts are expected to be lower in 2017/18 this is mainly due to payments made for landfill rehabilitation works undertaken in 2016/17. Note – these works are not shown in the 2016/17 Income Statement, a provision (liability) was raised to cover these works in a prior year.
8.2 Investing activities ($1.06 million increase) Overall the level of investing activities is expected to be lower in 2017/18, the lower activity results in an increase in cash compared to 2016/17. In 2017/18 capital works expenditure is higher but is there is an offsetting lower movement in financial assets (investments), i.e. in 2016/17 more long term investments were included in the cash balance.
8.3 Financing activities ($3.58 million decrease) The main reason for the decrease in cash flows from financing activities is due a lower level of borrowings in 2017/18 in comparison to 2016/17. 8.4 Cash and cash equivalents at end of the year ($1.14 million decrease) Overall, total cash and equivalents are projected to decrease at the end of 2017/18.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 49
9. Analysis of Budgeted Capital Works
The table below is a summary of the Budgeted Statement of Capital Works. Part 9 of our Budget Report analyses the budgeted capital expenditure and the sources of funding.
9.1 Budgeted Capital Works Expenditure
Forecast Budget Variance
Ref 2016/17 2017/18
$'000 $'000 $'000
New Works Property 9.1.1 Land and land improvements 310 46 (264)
Buildings and building improvements 330 3,181 2,851
Total property 640 3,227 2,587
Plant and equipment 9.1.2 Plant, machinery and equipment 2,238 1,894 (344)
Fixtures, fittings and furniture - - -
Computers and telecommunications 520 427 (93)
Total plant and equipment 2,758 2,321 (437)
Infrastructure 9.1.3 Roads 7,074 7,275 201
Bridges 400 400 -
Footpaths 276 1,093 817
Drainage 300 300 -
Recreational, leisure and community facilities 1,739 2,216 477
Parks, open space and streetscapes 1,030 453 (577)
Other infrastructure 34 982 948
Total infrastructure 10,853 12,719 1,866
Total new expenditure 14,251 18,267 4,016
Works Carried Forward 9.1.4
Property Buildings and building improvements 1,131 3,370 2,239
Plant and Equipment
Plant, Machinery and equipment 341 0 (341)
Infrastructure
Roads 490 400 (90)
Drainage 678 - (678)
Footpaths 214 500 286
Recreational, leisure and community facilities 233 914 681
Parks, open space and streetscapes 1,840 980 (860)
Other infrastructure 1,158 - (1,158)
Total infrastructure 4,613 2,794 (1,819)
Total carried forward expenditure 6,085 6,164 79
Total Capital Expenditure 20,336 24,431 4,095
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 50
9. Analysis of Budgeted Capital Works (continued) Budgeted New Capital Works by Asset Type:
As previously mentioned, the level of capital works expenditure fluctuates significantly from year to year
depending on grant funding available. The key movements in Capital Expenditure are as follows:
9.1.1 Property ($2.58 million increase)
Property assets includes capital expenditure on land and buildings. The major capital works in this asset
type are the Romsey Cobaw Health Building ($1.44m), Council building renewal works ($0.9m) and the
Kyneton Showgrounds pavilion ($0.5m).
9.1.2 Plant and Equipment ($0.43 million decrease)
The main component of Plant and Equipment spending is in relation to vehicles and other machinery used
to construct and maintain roads and footpaths (such as graders and trucks) and IT hardware.
9.1.3 Infrastructure ($1.86 million increase)
Infrastructure capital works includes roads, footpaths, bridges, drainage, public toilets, recreation and
community facilities and parks and open space expenditure.
The level of expenditure on infrastructure is expected to increase in 2017/18, mainly due to increased
footpath projects and upgrades at the saleyards included in the 2017/18 budget.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 51
9. Analysis of Budgeted Capital Works (continued) Budgeted New Capital Works by Asset Expenditure Type:
9.1.4 Works Carried Forward ($0.79 million increase)
At the end of each financial year there are projects which are incomplete due to a variety of factors
including planning, community consultation, objections, grant funding availability, tendering and the
availability of suitable suppliers and bad weather delays. For the 2016/17 year it is forecast that $6.16
million of capital works will be incomplete and be carried forward into the 2017/18 year. The more
significant projects include the Romsey Cobaw Health building works ($1.43m) and the Gilbert Gordon
Pavilion upgrade ($0.90m). These two projects will be completed across several years.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 52
9. Analysis of Budgeted Capital Works (continued)
9.2 Capital Works Income
Council’s Capital Works program is funded through a combination of government grants, net proceeds
from the sale of surplus assets, loans, financial reserves, contributions and rate revenue. The net amount
to be funded from rate revenue (operations) in 2017/18 is $8.42m.
Forecast Budget Variance
2017 2018
$'000 $'000 $'000
New Works Income
Grants 6,968 5,327 (1,572)
Contributions 49 908 50
Borrowings - 485 485
Council cash: -
- operations 5,629 8,421 4,587
- proceeds on sale of assets 311 - (311)
- reserve cash and investments 1,294 3,126 987
Total New Works 14,251 18,267 4,016
Works Carried Forward Income
Grants 1,386 2,223 531
Contributions 38 809 771
Borrowings 3,000 - (3,000)
Council cash: -
- operations - 2,287 2,450
- proceeds on sale of assets 750 - (750)
- reserve cash and investments 911 845 (66)
Total Works Carried Forward 6,085 6,164 (671)
Total Capital Works Income 20,336 24,431 4,095
Capital Work Funding Sources ($4.09 million decrease)
The mix of funding differs each year depending on the types of capital project and the availability of
Government grants. For more information on grant funding see section 6.2.5.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 53
New Renewal Upgrade Grants ContributionsReserves /Asset
SalesLoans Council Cash
PROPERTY
Land
Willowbank Road open space land $ 46,000 46,000$ 46,000$ $ -
Total Land $ 46,000 46,000$ -$ -$ -$ -$ 46,000$ -$ $ -
Buildings
Council Building renewal program $ 960,000 960,000$ $ 960,000
Safe roof access equipment $ 50,000 50,000$ $ 50,000
Gisborne Office window replacement for environmental benefit & financial savings $ 100,000 100,000$ $ 100,000
Romsey and Riddells Creek Early Years and MCH minor works $ 100,500 100,500$ 100,500$ $ -
JD Clifford Reserve facility upgrade $ 150,000 150,000$ 50,000$ $ 100,000
Building essential services upgrade $ 30,000 30,000$ $ 30,000
Gilbert Gordon oval pavilion upgrade $ 300,000 150,000$ 150,000$ 150,000$ $ 150,000
Gilbert Gordon oval building upgrade $ 50,000 50,000$ $ 50,000
Climate change adaption - solar panels and energy efficiencies $ 450,000 450,000$ $ 450,000
Kyneton Showgrounds - pavilion upgrade $ 500,000 250,000$ 250,000$ 250,000$ 250,000$ $ -
Kyneton Town Hall OH&S compliance $ 140,000 140,000$ $ 140,000
Seniors housing unit upgrades $ 60,000 60,000$ 60,000$ $ -
Asbestos removal program for Council owned buildings $ 50,000 50,000$ $ 50,000
Kyneton office heating system works for environmental benefit & financial savings $ 240,000 240,000$ $ 240,000
Total Buildings $ 3,180,500 -$ 2,180,000$ 1,000,500$ 250,000$ -$ 610,500$ -$ $ 2,320,000
TOTAL PROPERTY $ 3,226,500 46,000$ 2,180,000$ 1,000,500$ 250,000$ -$ 656,500$ -$ $ 2,320,000
PLANT AND EQUIPMENT
Plant replacement program $ 1,844,000 645,000$ 1,199,000$ 1,844,000$ $ -
Plant & equipment safety video induction $ 20,000 20,000$ $ 20,000
Kyneton Town Hall grand piano $ 30,000 30,000$ $ 30,000
Total Plant and Equipment $ 1,894,000 665,000$ 1,229,000$ -$ -$ -$ 1,844,000$ -$ $ 50,000
Computers and Telecommunications
Asset management system $ 40,000 40,000$ $ 40,000
Fleet Management system $ 25,000 25,000$ 25,000$ $ -
Kyneton plotter replacement $ 13,000 13,000$ $ 13,000
Audio visual upgrade $ 30,000 30,000$ $ 30,000
Document conversion $ 90,000 90,000$ $ 90,000
IT network infrastructure renewal $ 13,000 13,000$ $ 13,000
IT computer replacement program $ 146,000 146,000$ $ 146,000
IT server replacement program $ 70,000 70,000$ $ 70,000
Total Computers and Telecommunications $ 427,000 95,000$ 242,000$ 90,000$ -$ -$ 25,000$ -$ $ 402,000
TOTAL PLANT AND EQUIPMENT $ 2,321,000 760,000$ 1,471,000$ 90,000$ -$ -$ 1,869,000$ -$ $ 452,000
Appendix A1 - Capital works program
New ProjectsAsset Expenditure Types
Total Estimated
Capital Cost 2017/18
Funding sources
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 54
New Renewal Upgrade Grants ContributionsReserves /Asset
SalesLoans Council Cash
INFRASTRUCTURE
Roads
Road improvement program (refer detailed document) $ 1,400,000 100,000$ 900,000$ 400,000$ 941,000$ $ 459,000
Road rehabilitation program (refer detailed document) $ 2,153,000 2,153,000$ 1,040,000$ 253,000$ $ 860,000
Bitumen resurfacing program $ 1,700,000 1,700,000$ $ 1,700,000
Victoria Grants Commission - roads component $ - 2,015,776$ -$ 2,015,776
Gravel road renewal program $ 860,000 860,000$ $ 860,000
Minor road stabilisation works $ 215,000 215,000$ $ 215,000
Kerb & channel renewal program $ 145,000 145,000$ $ 145,000
Guard rail program $ 75,000 50,000$ 25,000$ $ 75,000
Minor traffic management works $ 44,000 22,000$ 22,000$ $ 44,000
Minor road works $ 65,000 22,000$ 43,000$ $ 65,000
Intersection rehabilitation program $ 68,000 68,000$ $ 68,000
Bald Hill Reserve car park $ 16,000 16,000$ $ 16,000
Aitken Street pedestrian crossing $ 350,000 350,000$ 200,000$ $ 150,000
Macedon Early Years car park $ 140,000 140,000$ $ 140,000
Intersection upgrade program $ 44,000 44,000$ $ 44,000
Total Roads $ 7,275,000 538,000$ 6,110,000$ 627,000$ 4,196,776$ 253,000$ -$ -$ $ 2,825,224
Bridges
Bridge reconstruction program (refer detailed document) $ 400,000 400,000$ $ 400,000
Total Bridges $ 400,000 -$ 400,000$ -$ -$ -$ -$ -$ $ 400,000
Footpaths
Footpath renewal program $ 260,000 260,000$ $ 260,000
Footpath construction program (refer detailed document) $ 710,000 710,000$ $ 710,000
Kyneton Mechanic Institute paving and lighting $ 50,000 40,000$ 10,000$ $ 50,000
Gisborne pram crossing upgrade $ 33,000 20,000$ 13,000$ $ 33,000
Browning Street pathway development and revegetation $ 40,000 40,000$ $ 40,000
Total Footpaths $ 1,093,000 750,000$ 320,000$ 23,000$ -$ -$ -$ -$ $ 1,093,000
Drainage
Minor drainage - unplanned works $ 50,000 50,000$ $ 50,000
Drainage construction program (refer detailed document) $ 250,000 50,000$ 150,000$ 50,000$ $ 250,000
Total Drainage $ 300,000 50,000$ 150,000$ 100,000$ -$ -$ -$ -$ $ 300,000
Appendix A1 - Capital works program
New Projects (continued)Total Estimated
Capital Cost
2017/18
Asset Expenditure Types Funding sources
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 55
New Renewal Upgrade Grants ContributionsReserves /Asset
SalesLoans Council Cash
Recreational, leisure and community facilities
Kyneton Tennis Club lighting and court development $ 450,000 450,000$ 30,000$ 270,000$ 150,000$ $ -
Swimming Pool plant replacement $ 89,000 89,000$ $ 89,000
Walking and Cycling Strategy implementation $ 50,000 50,000$ $ 50,000
Public toilet renewal program $ 220,000 140,000$ 80,000$ $ 220,000
Early Years shade structures $ 44,000 44,000$ 25,000$ $ 19,000
Riddells Creek and Gisborne cricket practice net redevelopment $ 199,000 199,000$ 100,000$ 69,000$ $ 30,000
Riddells Creek tennis court development $ 561,000 561,000$ 100,000$ 246,000$ 100,000$ $ 115,000
Lancefield & Woodend outdoor pools - shade structures $ 30,000 30,000$ 25,000$ $ 5,000
South Gisborne open space development - Tovey Drive $ 100,000 100,000$ 100,000$ $ -
Kyneton Bluestone Rise open space development $ 45,000 45,000$ $ 45,000
Tony Clarke reserve lighting $ 428,000 428,000$ 100,000$ 70,000$ $ 258,000
Total Recreational, leisure and community facilities $ 2,216,000 780,000$ 1,306,000$ 130,000$ 380,000$ 655,000$ 350,000$ -$ $ 831,000
Parks, open space and streetscapes
Kyneton Community Park - Indigenous interpretive signage $ 15,000 15,000$ $ 15,000
Kyneton Botanical Gardens irrigation project $ 25,000 25,000$ $ 25,000
Cenotaph renewal works $ 30,000 30,000$ 15,000$ $ 15,000
Parks infrastructure renewal program $ 60,000 60,000$ $ 60,000
Playground infrastructure renewal $ 45,000 45,000$ $ 45,000
Street/park bin renewal program $ 28,000 28,000$ $ 28,000
Hanging Rock precinct maintenance (Victorian Government contribution) $ 250,000 50,000$ 150,000$ 50,000$ 250,000$ $ -
Total Parks, open space and streetscapes $ 453,000 90,000$ 313,000$ 50,000$ 15,000$ -$ 250,000$ -$ $ 188,000
Other Infrastructure
Kyneton Livestock exchange and truck park upgrade $ 970,000 850,000$ 62,000$ 58,000$ 485,000$ 485,000$ $ -
Kyneton reuse shop $ 12,000 12,000$ $ 12,000
Total Other Infrastructure $ 982,000 850,000$ 62,000$ 70,000$ 485,000$ -$ -$ 485,000$ $ 12,000
TOTAL INFRASTRUCTURE $ 12,719,000 3,058,000$ 8,661,000$ 1,000,000$ 5,076,776$ 908,000$ 600,000$ 485,000$ $ 5,649,224
TOTAL NEW PROJECTS 18,266,500$ $3,864,000 $12,312,000 $2,090,500 5,326,776$ 908,000$ 3,125,500$ 485,000$ 8,421,224$
Appendix A1 - Capital works program
New Projects (continued)Total Estimated
Capital Cost 2017/18
Asset Expenditure Types Funding sources
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 56
New Renewal Upgrade Grants ContributionsReserves /Asset
SalesLoans Council Cash
PROPERTY
Land
Buildings
Gisborne Library $ 472,000 $75,000 $397,000 364,000$ 108,000$
Kyneton Office and Town Hall HVAC $ 560,000 $560,000 560,000$
Gilbert Gordon Pavilion Upgrade $ 900,000 $500,000 $400,000 300,000$ 600,000$
Cobaw Health Building Works $ 1,438,000 $862,800 $575,200 719,000$ 719,000$ -$
TOTAL PROPERTY $ 3,370,000 $ - $ 1,997,800 $ 1,372,200 $ 1,083,000 $ 719,000 $ 300,000 $ - $ 1,268,000
INFRASTRUCTURE
Roads
Road program $ 400,000 200,000$ 200,000$ -$ 400,000$
Total Roads $ 400,000 -$ 200,000$ 200,000$ -$ -$ -$ -$ 400,000$
Footpaths
Kyneton Campaspe river trail $ 500,000 250,000$ 250,000$ 300,000$ 50,000$ 150,000$
Total Footpaths $ 500,000 -$ 250,000$ 250,000$ 300,000$ -$ 50,000$ -$ 150,000$
Recreational, leisure and community facilities
Romsey open space all abilities park $ 289,000 289,000$ 200,000$ 80,000$ 9,000$
Gilbert Gordon Oval Lighting Project $ 375,000 375,000$ 10,000$ 70,000$ 205,000$ 90,000$
Lancefield skate park $ 250,000 250,000$ 10,000$ 20,000$ 130,000$ 90,000$
Total Recreational, leisure and community facilities $ 914,000 664,000$ -$ 250,000$ 220,000$ 90,000$ 415,000$ -$ 189,000$
Parks, open space and streetscapes
Kyneton community park - stage 1 $ 350,000 350,000$ 140,000$ 80,000$ 130,000$
Hanging Rock DEWLP project $ 180,000 108,000$ 72,000$ 180,000$ -$
Romsey Central Business District Improvements $ 450,000 300,000$ 150,000$ 300,000$ 150,000$
Total Parks, open space and streetscapes $ 980,000 350,000$ 408,000$ 222,000$ 620,000$ -$ 80,000$ -$ 280,000$
TOTAL INFRASTRUCTURE $ 2,794,000 1,014,000$ 858,000$ 922,000$ 1,140,000$ 90,000$ 545,000$ -$ 1,019,000$
TOTAL CARRY FORWARDS 6,164,000$ 1,014,000$ 2,855,800$ 2,294,200$ 2,223,000$ 809,000$ 845,000$ -$ 2,287,000$
GRAND TOTAL 24,430,500$ 4,878,000$ 15,167,800$ 4,384,700$ 7,549,776$ 1,717,000$ 3,970,500$ 485,000$ 10,708,224$
Summary
New Renewal Upgrade Grants ContributionsReserves /Asset
SalesLoans Council Cash
PROPERTY $ 6,596,500 $46,000 $4,177,800 $2,372,700 1,333,000$ 719,000$ 956,500$ -$ 3,588,000$
PLANT AND EQUIPMENT $ 2,321,000 $760,000 $1,471,000 $90,000 -$ -$ 1,869,000$ -$ 452,000$
INFRASTRUCTURE $ 15,513,000 $4,072,000 $9,519,000 $1,922,000 6,216,776$ 998,000$ 1,145,000$ 485,000$ 6,668,224$
TOTAL 24,430,500$ 4,878,000$ 15,167,800$ 4,384,700$ 7,549,776$ 1,717,000$ 3,970,500$ 485,000$ 10,708,224$
Projects carried forward from 2016/17
Summary of Total Capital WorksTotal Estimated
Capital Cost 2017/18
Asset Expenditure Types Funding sources - 2017/18
Funding sourcesTotal Estimated
Capital Cost 2017/18
Asset Expenditure Types
Appendix A1 - Capital works program
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 57
Appendix A2 - Summary of Construction Programs
Location Locality Brief Outline Estimated Cost
Proposed Major Road Construction and Rehabilitation Program
Burke and Wills Track
Baynton Includes pavement reconstruction, widening and resealing for a length of 800m.
$320,000
Willowbank Road Gisborne 440m, Includes pavement reconstruction and resealing.
$220,000
Kyneton Metcalfe Road
Kyneton Includes pavement reconstruction and resealing of a 500m section from Airport boundary to Rawsons Place.
$206,000
Kyneton-Springhill Road
Kyneton Includes pavement reconstruction, widening and resealing for a length of 500m.
$230,000
Victoria Street Kyneton Kerb reconstruction and shoulder sealing for a length of 100m.
$70,000
Hamilton Road (East of Barringo Road)
New Gisborne
Stage 1: 900m, Includes pavement reconstruction and resealing.
$400,000
Hamilton Road (West of Barringo Road)
New Gisborne
450m, Includes pavement reconstruction and resealing.
$240,000
Dons Road Newham 500m, Includes pavement reconstruction and resealing.
$206,000
Portingales Lane Romsey 1130m, Includes pavement reconstruction and resealing.
$450,000
Sidonia Road Sidonia Includes pavement reconstruction, widening and resealing. Consider staging with reconstructing winding section first approximately 1000m.
$375,000
Kyneton-Springhill Road
Springhill Reconstruct last 150 metres before Tylden Springhill Road and include intersection upgrade on north side only.
$180,000
Tylden Springhill Road
Springhill Includes pavement reconstruction and resealing for a length of 1260m. This project will be shared half cost with the Hepburn Shire Council.
$506,000
Forest Street Woodend Road side parking improvement including drainage and sealing for a length of 40m.
$85,000
Urquhart street Woodend Sealing of shoulder on the south side of the road, for a length of 70 metres.
$65,000
Total $3,553,000
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 58
Appendix A2 - Summary of Construction Programs (cont.)
Location Locality Brief Outline Estimated Cost
Proposed Footpath Construction Program
Fisher Street Gisborne Fisher Street (E) from Aitken Street service road to Calthorpe Street (north side)
$40,500
Kilmore Gisborne Road
Gisborne Kilmore-Gisborne Road (east side) from where the current footpath stops to opposite to The Boulevard
$50,000
Wyralla Crescent Gisborne Wyralla Crescent from Morilla Court to existing path on northern boundary of 4 Collis Court.
$20,000
Donnithorne Street Kyneton Donnithorne Street between Mollison Street and Ebden Street (north side)
$37,000
Donnithorne Street Kyneton Donnithorne Street between Ebden Street and Powlett Street (north side)
$39,000
Ebden Street Kyneton Ebden Street from Hutton Street to Yaldwyn Street west (east side)
$20,000
Nursery Road Macedon Stage 2: From Craven Street to path in front of school $20,000
Barry Road New Gisborne
Barry Road from where the footpath extension coming from the estate to Ladd Road
$81,000
Doriemus Court New Gisborne
Doriemus Court from the Court bowl end (where the footpath stops) to Early Street
$35,000
Main Road Riddells Creek
Stage 2: Main Road from the school entrance to Lions park
$52,000
Main Road Riddells Creek
Main Road from Richardson Street to Filmer Place $35,000
Murphy Street Romsey Murphy Street (west) from Pohlman Street to Main Road (south side)
$20,000
Park Lane Romsey Park Lane from the Recreation Centre entrance to White Avenue (east side)
$36,000
White Avenue Romsey White Avenue from the end of western school boundary to Park Lane (north side).,
$50,000
Anslow Street Woodend Anslow Street pram crossing near supermarket (south to north side)
$10,000
Bowen Street Woodend Brooke Street to Ligar Street $23,500
Bowen Street Woodend Ligar Street to Sullivan Streeet and connect to path in aged care facility
$36,000
Corinella Road Woodend Corinella Road from Christian Street to Railway car park entrance.
$31,500
Forest Street Woodend Forest Street from Burke Court to Duffy Street (South side)
$22,000
Forest Street Woodend Forest Street from Duffy Street to Buffalo Stadium car park (north side)
$17,000
Nursery Road Woodend Stage 1: From Board Walk to Craven Street $29,000
Pyke Street Woodend Pyke Street (north end) from where the footpath stops to connect footpath in the reserve (west Side)
$5,500
Total $710,000
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 59
Appendix A2 - Summary of Construction Programs (cont.)
Location Locality Brief Outline Estimated Cost
Proposed Drainage Construction Program
Gardiner Reserve Gisborne Install new underground pipe and connect into an existing grated pit within the carpark.
$30,000
Goode Street Gisborne Construct new underground drainage system. $10,000
Prince Street Gisborne Upgrade existing stormwater system to prevent properties from being inundated during storm events in Prince Street.
$45,000
Tucker Street Malmsbury Install new underground drainage system to prevent property damage during storm events.
$17,000
Devonshire Lane Mt Macedon
Extend existing underground drainage pipeline to the creek and providing a low flow swale drain to cater for major storm events.
$45,000
Grandview Avenue Mt Macedon
Construct new road side swale drains along the northern side of the road with new cross culverts under driveways.
$35,000
Hotham Avenue Mt Macedon
Construct new road side swale drains and upgrade existing underground pipeline.
$38,000
Lions Park Riddells Creek
Upgrade drainage within the reserve to protect infrastructure from damage during major storm events.
$30,000
Total $250,000
Proposed Bridge/Major Culvert Reconstruction Program
Barbower Road Kyneton Reconstruct abutments which show significant deterioration.
$150,000
Footbridge Botanical Gardens
Malmsbury Remove existing dilapidated bridge and replace with a new structure.
$105,000
Miscellaneous Bridge Repairs
Repair works to be carried out in priority order. $75,000
Major Culvert Repairs
Repair works to be carried out in priority order. $40,000
Footbridges Repair works to be carried out in priority order. $30,000
Total $400,000
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 60
Appendix B1 - Summary of New Initiatives
No. Department New Initiative Details Category **Income/
SavingExpense
Net Cost
2017/18
1 Community & Culture Arts & Culture strategy NP $60,000 $60,000
2 Community & Culture Youth strategy NP $40,000 $40,000
3 Community & Culture Volunteer support resource NP $50,000 $50,000
4 Community Services Maternal Child Health nurse *** NS $62,751 $125,503 $62,752
5 Community Services Kyneton early learning centre consultation and planning NP $10,000 $25,000 $15,000
6 Community Services MCH parent support worker *** NS $50,000 $85,000 $35,000
7 Economic Development & Tourism Visitor servicing review NP $10,000 $10,000
8 Economic Development & Tourism Economic software modelling subscription (Remplan) NP $25,000 $25,000
9 Operations Parks and gardens maintenance employee NS $65,000 $65,000
10 Operations Malmsbury botanical gardens master plan NP $10,000 $10,000
11 Organisational Development Staff satisfaction survey NP $35,000 $35,000
12 Planning Services Planning resourcing NS $228,000 $228,000
13 Recreation & Sport Macedon Ranges sportshub feasibility study NP $100,000 $100,000 $0
14 Recreation & Sport New Gisborne sportsfields preparatory works - feature survey NP $10,000 $10,000
15 Recreation & Sport Cycling trail investigation NP $50,000 $50,000
16 Recreation & Sport Riddells Creek - Gisborne - Macedon shared trail feasibility study CP $50,000 $50,000
17 Strategic Planning & Environment Manage weeds on Council properties SL $20,000 $20,000
18 Strategic Planning & Environment Gisborne town centre framework NP $40,000 $70,000 $30,000
19 Strategic Planning & Environment Biodiversity strategy NP $120,000 $120,000
20 Strategic Planning & Environment Structure plan reviews NP $120,000 $240,000 $120,000
21 Strategic Planning & Environment Planning scheme review NP $70,000 $70,000
TOTAL MRSC $382,751 $1,488,503 $1,105,752
* New initiatives are additions to the Council operating budget. Some items will require ongoing funding, others are projects which will not be funded after the project is completed. ** Category : Council Plan Action (CP), New Project (NP), New staff position (NS) and Service level variation (SL). *** Project is pending external grant funding or an increase on existing funding.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 61
Appendix B2 - Statement of Financial Reserves
Balance
01/07/2017 Transfers to
Reserve Transfer from
Reserve Balance
30/06/2018
'000 '000 '000 '000
Discretionary Reserves Plant Replacement $740 $1,087 $1,468 $359
Asset Conversion $232 $130 $102
Commercial Development $2,906 $2,906
Gravel Pit Operations $0 $60 $60
Hanging Rock $403 $250 $153
Maintenance Senior Cits Accommodation $282 $11 $60 $233
Debt Repayment $1,795 $757 $2,552
TOTAL $6,358 $1,915 $1,908 $6,365
Statutory Reserves Public Open Space - South $189 $240 $150 $279
Public Open Space - East $235 $180 $180 $235
Public Open Space - Central $580 $140 $655 $65
Public Open Space - West $423 $190 $530 $83
Public Open Space $1,427 $750 $1,515 $662
Community Facilities - South $0 $0
Community Facilities - East $279 $101 $178
Community Facilities - Central $18 $18
Community Facilities - West $13 $10 $3
Community Facilities $310 $0 $111 $199
Car Parking $75 $75
Planning Roadworks $235 $115 $350
Drainage $353 $35 $388
Gisborne Development Contributions Plan $397 $50 $46 $401
Romsey Development Contributions Plan $58 $30 $88
Planning Footpath Works $112 $20 $132
TOTAL $2,967 $1,000 $1,672 $2,295
GRAND TOTAL $9,325 $2,915 $3,580 $8,660
Capital Works Projects to be funded from Financial Reserves in 2017/18
Reserve Project Funds ('000)
Plant replacement reserve Plant and fleet purchases 1,443
Plant replacement reserve Fleet management system 25
Asset conversion reserve Lancefield skate park 130
Hanging Rock reserve Hanging Rock projects 250
Senior citizens accommodation Senior Citizens unit upgrades 60
Public open space reserve JD Clifford Reserve facility upgrade 50
Public open space reserve South Gisborne open space development works 100
Public open space reserve Riddells Creek tennis court development 100
Public open space reserve Romsey open space all abilities park 80
Public open space reserve Gilbert Gordon Oval pavilion 450
Public open space reserve Gilbert Gordon Oval lighting 205
Public open space reserve Kyneton Tennis Club lighting and court development 150
Public open space reserve Kyneton Showgrounds pavilion 250
Public open space reserve Kyneton Campaspe trail 50
Public open space reserve Kyneton Community Park 80
Community facilities reserve Romsey and Riddells Creek Early Years & MCH works 101
Community facilities reserve Kyneton early years planning 10
Gisborne development contribution plan Fersfield/Willowbank Rd Gisborne open space land 46
3,580
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 62
Brief Summary of Purpose of each Reserve (refer Financial Reserves Policy for full details)
Reserve Description
Plant Replacement Funding from plant operations for capital replacements.
Asset Conversion Net proceeds of property sales for capitals works projects.
Commercial Development Net proceeds from the sale of industrial/commercial land for furthering local employment and the purchase and development of land to be used for industrial/commercial purposes.
Gravel Pit Operations Surplus from Gravel Pit operations for capital works.
Hanging Rock Surplus funding from Hanging Rock operations directed towards capital works.
Maintenance Senior Citizens Accommodation
Contributions towards maintenance of units.
Landfill Recovery Funding from landfill recovery charge for landfills and transfer stations.
Debt Repayment Annual budget allocation to accumulate the required amount of funds to repay the borrowed money when it is due to be repaid.
Public Open Space Contributions from subdivisional works for funding of open space projects.
Community Facilities Developer contributions for community infrastructure facilities.
Car Parking Developer contributions for car parking projects.
Planning Roadworks Developer contributions for roads works.
Drainage Comprises developer contributions for drainage works.
Gisborne Development Contribution Plan
Includes developer contributions for development works within Gisborne.
Romsey Development Contribution Plan
Includes developer contributions for development works within Romsey.
Kyneton South Development Contribution Plan
Includes developer contributions for development works within Kyneton South.
Planning Footpath Works Developer contributions for footpath works.
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 63
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
General
1 Cake Stall Hire Council & Customer Service NS $11.20 Photocopying - Private per copy:
2 A4 (per side) Council & Customer Service NS $0.80
3 A3 (per side) Council & Customer Service NS $1.10
4 Colour (per side) Council & Customer Service NS $5.40 Photocopying - Service Clubs per copy:
5 A4 (per side) Council & Customer Service NS $0.60
6 A3 (per side) Council & Customer Service NS $0.90
7 Colour (per side) Council & Customer Service NS $3.70
8 FOI Application Fee Council & Customer Service S $27.90 Activities on Roads ( Not for Profit )
9 Activities on Roads ( Sporting ) Council & Customer Service NS $163.50 Activities on Roads ( Commercial )
10 Activities on Roads Council & Customer Service NS $613.00
Woodend Community Hub Hall Hire (Category 4 HH)
11 Not for Profit - Full Day (8hrs) Council & Customer Service NS $225.00
12 Not for Profit - Half Day/ Evening (4hrs) Council & Customer Service NS $140.00
13 Not for Profit - Hourly Council & Customer Service NS $36.00
14 Commercial - Full Day (8hrs) Council & Customer Service NS $300.00
15 Commercial - Half Day/ Evening (4hrs) Council & Customer Service NS $190.00
16 Commercial - Hourly Council & Customer Service NS $50.00 Multipurpose Room (Category 2 MP)
17 Not for Profit - Full Day (8hrs) Council & Customer Service NS $140.00
18 Not for Profit - Half Day/ Evening (4hrs) Council & Customer Service NS $100.00
19 Not for Profit - Hourly Council & Customer Service NS $27.50
20 Commercial - Full Day (8hrs) Council & Customer Service NS $180.00
21 Commercial - Half Day/ Evening (4hrs) Council & Customer Service NS $130.00
22 Commercial - Hourly Council & Customer Service NS $35.00 Hall and Multipurpose Room
23 Not for Profit - Full Day (8hrs) Council & Customer Service NS $270.00
24 Not for Profit - Half Day/ Evening (4hrs) Council & Customer Service NS $165.00
25 Not for Profit - Hourly Council & Customer Service NS $51.00
26 Commercial - Full Day (8hrs) Council & Customer Service NS $325.00
27 Commercial - Half Day/ Evening (4hrs) Council & Customer Service NS $245.00
28 Commercial - Hourly Council & Customer Service NS $75.00
Romsey Hub Mt William Room
29 Not for Profit - Full Day (8hrs) Council & Customer Service NS $112.50
30 Not for Profit - Half Day/ Evening (4hrs) Council & Customer Service NS $77.00
31 Not for Profit - Hourly Council & Customer Service NS $32.00
32 Commercial - Full Day (8hrs) Council & Customer Service NS $150.00
33 Commercial - Half Day/ Evening (4hrs) Council & Customer Service NS $115.00
34 Commercial - Hourly Council & Customer Service NS $43.00
Monegeetta Room / Library Office / Meeting Room
35 Not for Profit - Full Day (8hrs) Council & Customer Service NS $94.00
36 Not for Profit - Half Day/ Evening (4hrs) Council & Customer Service NS $62.00
37 Not for Profit - Hourly Council & Customer Service NS $26.50
38 Commercial - Full Day (8hrs) Council & Customer Service NS $140.00
39 Commercial - Half Day/ Evening (4hrs) Council & Customer Service NS $94.00
40 Commercial - Hourly Council & Customer Service NS $38.00
Mt William Room & Monegeetta Room Combined
41 Not for Profit - Full Day (8hrs) Council & Customer Service NS $190.00
42 Not for Profit - Half Day/ Evening (4hrs) Council & Customer Service NS $112.50
43 Not for Profit - Hourly Council & Customer Service NS $49.00
44 Commercial - Full Day (8hrs) Council & Customer Service NS $280.00
45 Commercial - Half Day/ Evening (4hrs) Council & Customer Service NS $170.00
46 Commercial - Hourly Council & Customer Service NS $77.00
Note - there is some availability of free meeting room hire for Not for Profit Groups (see details below after line 551)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 64
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
Residential
47 Permit to enter a building site by means of a motor vehicle having a gross weight exceeding two tonnes.
Operations NS $454.80
48 Permit to occupy a road for works Operations NS $454.80
49 Permit to install/connect to stormwater drain Operations NS $337.30
50 Permit to alter or open the road (including Vehicle Crossing) Operations NS $337.30
51 Permit to access a building site from a point other than a vehicle crossing
Operations NS $454.80
52 Temporary Storage of material Operations NS $454.80 Rural
53 Permit to enter a building site by means of a motor vehicle having a gross weight exceeding two tonnes (Vehicle Crossing).
Operations NS $112.40
54 Permit to occupy a road for works Operations NS $112.40
55 Permit to install/connect to stormwater drain Operations NS $112.40
56 Permit to alter or open road (including Driveway Construction) Operations NS $112.40
57 Permit to access a building site from a point other than a vehicle crossing
Operations NS $112.40
58 Temporary Storage of material Operations NS $112.40
59 Legal Point of Discharge Engineering Planning S $64.12 Recycling Materials - Commercial
60 Cardboard Paper Commercial Quantities Per m3 Operations NS $19.40
61 Ute/Station Wagon Per m3 Operations NS $19.40
62 Trailer (6x4Single) Per m3 Operations NS $19.40
63 Heaped trailer(6x4) Per m3 Operations NS $19.40
64 Trailer (10x6 single) Per m3 Operations NS $19.40
65 Heaped Trailer (10x6) Per m3 Operations NS $19.40
66 Per cubic metre Operations NS $19.40
67 Gas Bottles - Small Operations NS $6.50
68 Gas Bottles - Large Operations NS $8.50
69 Mattress - all sizes Operations NS $26.00 General Waste
70 Per Bag (120 litres) Operations NS $6.50
71 Drum (200 litres) Operations NS $14.50
72 Wheelie Bin (240 litres) Operations NS $14.50
73 Small Boot Operations NS $16.50
74 Small Ute/Station Wagon Operations NS $30.50
75 Small Tray Ute Operations NS $48.00
76 Trailer (6x4x1 foot) Operations NS $31.00
77 Heaped trailer(6x4x2 foot) Operations NS $62.00
78 Vehicle/Trailer (6x4x3 foot) Operations NS $93.00
79 Vehicle/Trailer (6x4x4 foot) Operations NS $124.00
80 Vehicle/Trailer (8x5x1 foot) Operations NS $48.00
81 Vehicle/Trailer (8x5x2 foot) Operations NS $96.00
82 Vehicle/Trailer (8x5x3 foot) Operations NS $144.00
83 Vehicle/Trailer (8x5x4 foot) Operations NS $192.00
84 Vehicle/Trailer (10x6x1 foot) Operations NS $76.00
85 Vehicle/Trailer (10x6x2 foot) Operations NS $152.00
86 Vehicle/Trailer (10x6x3 foot) Operations NS $228.00
87 Vehicle/Trailer (10x6x4 foot) Operations NS $304.00
88 Vehicle/Trailer (12x7x1 foot) Operations NS $102.00
89 Vehicle/Trailer (12x7x2 foot) Operations NS $204.00
90 Vehicle/Trailer (12x7x3 foot) Operations NS $306.00
91 Vehicle/Trailer (12x7x4 foot) Operations NS $408.00
92 Engine Oil over 20 litres- per litre Operations NS $0.60 Green Waste - Commercial (non-residential quantities)
93 Per Bag Operations NS $5.90
94 Drum (200 litres) Operations NS $12.50
95 Wheelie Bin (240 litres) Operations NS $13.00
96 Small Boot Operations NS $16.50
97 Small Tray Ute Operations NS $35.00
98 Small Ute/Station Wagon Operations NS $28.00
99 Trailer (6x4x1 foot) Operations NS $28.00
100 Heaped trailer(6x4x2 foot) Operations NS $56.00
101 Vehicle/Trailer (6x4x3 foot) Operations NS $84.00
102 Vehicle/Trailer (6x4x4 foot) Operations NS $112.00
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 65
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
103 Vehicle/Trailer (8x5x1 foot) Operations NS $58.00
104 Vehicle/Trailer (8x5x2 foot) Operations NS $116.00
105 Vehicle/Trailer (8x5x3 foot) Operations NS $174.00
106 Vehicle/Trailer (8x5x4 foot) Operations NS $232.00
107 Vehicle/Trailer (10x6x1 foot) Operations NS $67.00
108 Vehicle/Trailer (10x6x2 foot) Operations NS $134.00
109 Vehicle/Trailer (10x6x3 foot) Operations NS $201.00
110 Vehicle/Trailer (10x6x4 foot) Operations NS $268.00
111 Vehicle/Trailer (12x7x1 foot) Operations NS $92.00
112 Vehicle/Trailer (12x7x2 foot) Operations NS $184.00
113 Vehicle/Trailer (12x7x3 foot) Operations NS $276.00
114 Vehicle/Trailer (12x7x4 foot) Operations NS $368.00 Green Waste - (residential quantities)
115 Per Bag Operations $0.00
116 Drum (200 litres) Operations $0.00
117 Wheelie Bin (240 litres) Operations $0.00
118 Small Boot Operations $0.00
119 Small Tray Ute Operations $0.00
120 Small Ute/Station Wagon Operations $0.00
121 Trailer (6x4x1) Operations $0.00
122 Heaped trailer(6x4x2) Operations $0.00
123 Vehicle/Trailer (6x4x3) Operations $28.00
124 Vehicle/Trailer (6x4x4) Operations $53.00
125 Vehicle/Trailer (8x5x1) Operations $0.00
126 Vehicle/Trailer (8x5x2) Operations $35.00
127 Vehicle/Trailer (8x5x3) Operations $78.00
128 Vehicle/Trailer (8x5x4) Operations $123.00
129 Vehicle/Trailer (10x6x1) Operations $9.00
130 Vehicle/Trailer (10x6x2) Operations $78.00
131 Vehicle/Trailer (10x6x3) Operations $143.00
132 Vehicle/Trailer (10x6x4) Operations $213.00
133 Vehicle/Trailer (12x7x1) Operations $33.00
134 Vehicle/Trailer (12x7x2) Operations $123.00
135 Vehicle/Trailer (12x7x3) Operations $213.00
136 Vehicle/Trailer (12x7x4) Operations $303.00 Tyres
137 Car Operations NS $8.20
138 Car tyre with rim attached Operations NS $12.00
139 Light Truck Operations NS $21.00
140 Truck Operations NS $37.00
141 Tractor Operations NS $196.00 Mulch Sales
142 Delivered within Macedon Ranges Shire 6m3 loads Operations NS $195.00
143 Delivered within Macedon Ranges Shire 10m3 loads Operations NS $286.00
144 Per Cubic metre loaded by Council Operations NS $28.00
145 Self service - per trailer load Operations NS $10.00 Gravel Pit Operations
146 Crushed per metre (external) Operations NS $19.40
147 Crushed per metre (internal) Operations NS $10.20
148 Uncrushed per metre (external) Operations NS $12.30
149 Uncrushed per metre (Internal) Operations NS $6.60
150 Clay Fill per metre Operations NS $2.65 Community Buses
151 Non Community Group Booking per day Operations NS $51.00
152 Non Community Group km rate Operations NS $1.20
153 Non Community Group E-Tag Operations NS $14.60
154 Community Group Booking Operations NS $18.00
155 Community Group km rate Operations NS $1.10
156 Community Group E-Tag Operations NS $14.30
157 Internal Group Booking Fee Operations NS $15.70
158 Internal Group Km rate Operations NS $1.00
159 Bond Social Functions Operations NS $337.30
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 66
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
Saleyards
160 Lambs/Sheep - per head Operations NS $1.25
161 Store Sheep - per head Operations NS $0.90
162 Goats - per head Operations NS $1.85
163 Fat Cattle - per head Operations NS $11.70
164 Cow/calf - per head Operations NS $13.50
165 Bulls - per head Operations NS $16.50
166 B/Calf - per head Operations NS $4.10
167 Store Cattle - per head Operations NS $11.70
168 Truck wash Fees per minute Operations NS $1.33
169 Horses - per head Operations NS $36.00
170 Agents fees cattle Operations NS 0.60%
171 Agents fees sheep and goats Operations NS 0.60%
172 Agent fees horses Operations NS 0.60%
173 NLIS Buyer Fee Operations NS $2.60
174 NLIS Tag Fee (New fee in budget line, but currently charging agents) Operations NS $25.60
175 Saddlery - per sale event Operations NS $408.80
176 Private Weighing of cattle Operations NS $5.10
177 Private use of saleyards - per head Operations NS $70.00/hour
178 Standpipe fees per mega litre (1,000 litres) Operations NS $3.60
Health
179 Public Health & Wellbeing Act Registration - New Business Health NS $256.00
180 Public Health & Wellbeing Act Premises Renewal of Registrations Health NS $184.00
181 Public Health & Wellbeing Act Premises Registrations - Late fee after 31 December
Health NS $103.00
182 Public Health & Wellbeing Act Premises Transfer fee Health NS $92.00
183 Septic Tank - New Application Health NS $643.00
184 Septic Tank - Alteration to existing Health NS $453.00
185 Septic Tank - Amend permit Health NS $133.00
186 Septic Tank - minor alterations Health NS $195.00
187 Septic Tank - Search Fee post 2000 Health NS $52.00
188 Septic Tank - Search Fee pre 2000 Health NS $85.00
189 Septic Tank - Fees for inspection Health NS $164.00
190 Food Act Premises Renewal Fees Class 1 Health NS $450.00
191 Food Act Premises Registration- New Bus Class 1 Health NS $593.00
192 Food Act Premises Renewal Fees Class 1 - Late Fee after 31 December Health NS $103.00
193 Food Act Premises Transfer fee Class 1 Health NS $225.00
194 Food Act Premises Renewal Fees Class 2 Health NS $450.00
195 Food Act Premises Registration - New Business Class 2 Health NS $593.00
196 Food Act Premises Renewal Fees Class 2 - late fee after 31 December Health NS $103.00
197 Food Act Premise Transfer fee Class 2 Health NS $225.00
198 Food Act Premises Renewal Fees Class 3 Health NS $225.00
199 Food Act Premises Registration - New Business Class 3 Health NS $368.00
200 Food Act Premises Renewal Fees Class 3 - Late fee after 31 December Health NS $103.00
201 Food Act Seasonal Sporting Club New and Renewal fee Class 2 & 3 Health NS $103.00
202 Fees for Inspection requested by purchaser/solicitor Health NS $205.00
203 Food Act Street Trader Temporary food premises fees Health NS $103.00
204 Caravan Park site - 3 year registration and renewal fee - Total number of sites not exceeding 25 (other than camp sites)
Health S $170.00
205 Caravan Park site - 3 year registration and renewal fee - Total number of sites exceeding 25 but not exceeding 50 (other than camp sites)
Health S $340.00
206 Caravan Park site - 3 year registration and renewal fee - Total number of sites exceeding 50 but not exceeding 100 (other than camp sites)
Health S $680.00
Community Safety
207 Fire Hazard re inspection Fee Community Safety NS $170.00
208 Animal Business Name Registrations Community Safety NS $275.00
209 Animal Business re inspection fee (compliance re-check) Community Safety NS $150.00
210 Vic Roads Livestock Call Out Fee Community Safety NS $560.00
211 After-hours Officer attendance fee Community Safety NS $75.00
212 Additional officer attendance fee Community Safety NS $75.00
213 Cat Cage Hire Fees (per weekly hire) Community Safety NS $10.00
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 67
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
214 Animal Fines (Unregistered) Community Safety S $294.00
215 Animal Fines (Wandering Day) Community Safety S $221.00
216 Animal Fines (Wandering Night) Community Safety S $294.00
217 Animal Fines (Unregistered - Wearing Tag) Community Safety S $74.00
218 Animal Fines (Not wearing Tag) Community Safety S $74.00
219 Replacement Tag Community Safety NS $7.50
220 Cat Registrations - (complete) Full Community Safety NS $111.00
221 Cat Registrations - (complete) Concession Community Safety NS $56.00
222 Cat Registrations - (desexed/microchip/etc) Community Safety NS $39.00
223 Cat Registrations - (desexed/microchip/etc) Concession Community Safety NS $20.50
224 Cat Registration - Over 10 Years Community Safety NS $39.00
225 Cat Registration - Over 10 Years - Concession Community Safety NS $20.50
226 Cat Registration - Initial registration for adopted cat from shelter Community Safety NS $12.50
227 Dog Registrations - (complete) Full Community Safety NS $135.50
228 Dog Registrations - (complete) Pensioner Community Safety NS $68.00
229 Dog Registrations - (desexed/micro chipped/etc) Full Community Safety NS $45.50
230 Dog Registrations - (desexed/micro chipped/etc) Concession Community Safety NS $23.00
231 Dog Registration - Over 10 Years Community Safety NS $45.50
232 Dog Registration - Over 10 Years - Concession Community Safety NS $23.00
233 Dog Registration - Working Dog category only Community Safety NS $45.50
234 Dog Registration - Working Dog Concession only Community Safety NS $23.00
235 Dog Registration - Assistance Dogs (Guide, Hearing) Community Safety NS FREE
236 Dog Registration - Initial registration for adopted dog from shelter Community Safety NS $12.50
237 Impound Release Fee - Dogs/Cats Community Safety NS $75.00
238 Pound reclaim fee - dogs Community Safety NS $330.00
239 Pound reclaim fee - cats Community Safety NS $100.00
240 Pound Release Fees subsequent days Community Safety NS $10.00
241 Impound Release Fee - Dogs/Cats - subsequent impoundment within 6 months of initial impoundment
Community Safety NS $121.00
242 Seized dog daily care fee Community Safety NS $40.00
243 Microchipping Fee - Impounded Animals Community Safety NS $59.00
244 Dog Registration Declared Dangerous Community Safety NS $500.00
245 Dog Registration Declared Menacing Community Safety NS $500.00
246 Dog Registration Restricted Breed Community Safety NS $500.00
247 Dog Registration Concession (not dangerous) Community Safety NS $250.00
248 Dog Registration - Guard Dog Community Safety NS $135.00
249 EPA Litter Fines Community Safety S $294.00
250 Normal Local Laws Fines Community Safety S $200.00
251 Local Law Busking Fee (over 18yrs age) Community Safety NS $30.70
252 Local Laws Fees - General Permit Community Safety NS $143.10
253 Local Laws Fees - Permit to burn Community Safety NS FREE
254 Local Laws Fees - Additional Animal Permit (Domestic) Community Safety NS $92.00
255 Local Laws Fees - Additional Animal Permit (Commercial) Community Safety NS $150.00
256 Local Laws Fees - Additional Animal Permit - Annual Fee (large-scale / commercial - more than 10 dogs/cats) - separate DAB and planning fees may also apply
Community Safety NS $250.00
257 Local Laws Fees - Keeping of Animal Permit - Livestock Community Safety NS $92.00
258 Local Laws Fees - Outdoor Eating Permit up to 8 tables Community Safety NS $150.00
259 Local Laws Fees - Display Stand/Goods Per Application Community Safety NS $80.00
260 Parking Fines, Exceed Time Limit etc. Community Safety NS $78.00
261 Parking Fines, Double Parked, Fire Hydrant, Driveway etc. Community Safety S $91.00
262 Parking Fines, School Crossing, Disabled zone etc. Community Safety S $91.00
263 A frames Community Safety NS $80.00
264 Skip Bin Permit Community Safety NS $80.00
265 Bull/Stallion Impound Release Fee (per head)(excludes transport costs) Community Safety NS $167.00
266 Other Large Livestock Impound Release Fee (per head)(excludes transport)(horse/cattle)
Community Safety NS $101.00
267 Livestock Impound Release Fee (per head)(excludes transport costs)(sheep/goat/alpaca/pig)
Community Safety NS $49.00
268 Small Livestock Impound Release Fee (per head) (rabbit/ferret/chicken) Community Safety NS $23.50
269 Livestock Impounded Fee - Per Day Cattle/Horses Community Safety NS $43.00
270 Livestock Impounded Fee - Per Day Sheep/Goats Community Safety NS $21.50
271 Owner handover of Dog or Cat (S.33A) Community Safety NS $75.00
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 68
Appendix B3 - Customer Fees and Charges 2017/18
Id No Description of charge Unit S/NS*
2017/18 Charge (GST
inc)
272 Animal Information Fee (Section 18) Charged at rate of FOI request
Community Safety NS $0.00
273 General Items Impound Fee (excludes all transport costs) Community Safety NS $79.00
274 Vehicle Impound Release Fee (excludes transport costs) Community Safety NS $154.00
275 Vehicle Impound Daily Fee after owner notified Community Safety NS $16.50
276 Transport costs Community Safety NS At costs
Home and Community Care
277 Home Care Single - Hrly Rate (Low) Community Support NS $8.20
278 Home Care Single - Hrly Rate (Medium) Community Support NS $14.20
279 Home Care Single - Hrly Rate (High) Community Support NS $19.10
280 Personal Care - Hrly Rate (Low) Community Support NS $5.40
281 Personal Care - Hrly Rate (Medium) Community Support NS $9.00
282 Personal Care - Hrly Rate (High) Community Support NS $9.70
283 Respite Care - Hrly Rate (Low) Community Support NS $3.80
284 Respite Care - Hrly Rate (Medium) Community Support NS $5.70
285 Respite Care - Hrly Rate (High) Community Support NS $9.50
286 Delivered Meals (Low) Community Support NS $10.20
287 Delivered Meals (Medium) Community Support NS $11.20
288 Delivered Meals (High) Community Support NS $13.80
289 Social Support Donations - (Transport within shire) Community Support NS $10.00
290 Social Support Donations - (Transport to 100km) Community Support NS $25.60
291 Social Support Donations - (Transport to Melb/Bendigo) Community Support NS $41.90
292 Home care - After Hours Community Support NS $86.90
293 Home care - Public Holidays Community Support NS $99.60
294 Personal care - core Community Support NS $60.30
295 Personal care - After Hours Community Support NS $94.30
296 Personal care - Public Holidays Community Support NS $104.80
297 Respite care - core Community Support NS $59.70
298 Respite care - After Hours Community Support NS $89.10
299 Respite care - Public Holidays Community Support NS $105.30
300 Private Business - Delivered Meals Community Support NS $24.50
301 Full cost travel per km Community Support NS $1.40
Family & Children's Services - fees effective for period 1 Jan 2017 to 31 Dec 2018
302 4 year old kindergartens per term 15 hours Family & Children's Services NS $358.00
303 4 year old kindergartens per term 15 hrs (Twins) Family & Children's Services NS $540.00
304 Pre-kindergarten per term - 2.5 hrs per week Family & Children's Services NS $230.00
305 Preschool enrolment application fee - non-refundable Family & Children's Services NS $29.00
306 Preschool enrolment application fee - non-refundable - health care holders
Family & Children's Services NS $0.00
307 Occasional Care fee per child (3 hr session) Family & Children's Services NS $27.00
308 Occasional Care fee per additional child or Health Care Card Holder (3 hr session)
Family & Children's Services NS $20.50
309 FReeZa Events Community Development NS $10.00
310 Youth Mental Health First Aid Training - Residents & Schools within the shire
Community Development NS $35.00
311 Youth Mental Health First Aid Training - Non-residents Community Development NS $175.00
312 Youth Mental Health First Aid Training - Organisations outside the shire
Community Development NS $225.00
Cultural Development equipment fees for hall hire-in and community events
See General Meeting Rooms & Halls Section for these types of facilities at this centre.
Kyneton Town Hall 313 Hire for first 3 hours (Commercial) Cultural Development NS $1,300.00
314 Additional hour hire (Commercial) Cultural Development NS $70.00
315 Performance Large Groups per hour (above 50 occupants) min 4 hours Not For Profit
Cultural Development NS $170.00
316 Hourly Rehearsal Large Groups (above 50 occupants) Not For Profit
Cultural Development NS $130.00
317 Hourly Rehearsal Small Groups (less than 50 occupants) min 4 hours Not For Profit
Cultural Development NS $100.00
318 Richardson Room Not For Profit (In addition to hiring the Kyneton Town Hall)
Cultural Development NS $77.00
319 Balcony Not For Profit (When Hiring the Kyneton Town Hall) Cultural Development NS $77.00
320 Kitchen Facilities Hire Not For Profit (When Hiring the Kyneton Town Hall)
Cultural Development NS $150.00
321 Dressing Rooms Not For Profit - per Room (When Hiring the Kyneton Town Hall)
Cultural Development NS $36.50
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 69
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
322 Kitchen Facilities Hire Cultural Development NS $340.00
323 Venue/Technical Supervisor Cultural Development NS $66.50 Red Brick Building
324 Hourly Rate (Commercial) Cultural Development NS $40.00
325 Daily Rate (Commercial) Cultural Development NS $170.00
326 Hourly Rate (Not For Profit) Cultural Development NS $18.00
327 Daily Rate (Not For Profit) Cultural Development NS $105.00 Bluestone Theatre
328 Daily Rate - Rehearsals / Set up (Commercial) Cultural Development NS $150.00
329 Performance (Commercial) Cultural Development NS $250.00
330 Daily Rate - Rehearsals / Set up (Not for Profit) Cultural Development NS $150.00
331 Performance (Not for profit) Cultural Development NS $200.00
332 Stage Only - set storage (Commercial) Cultural Development NS $100.00
333 Auditorium Only (Commercial) Cultural Development NS $150.00
334 Stage Only (Not For Profit) Cultural Development NS $50.00
335 Auditorium Only (Not For Profit) Cultural Development NS $100.00
336 Hourly (Commercial) Cultural Development NS $50.00
337 Hourly (Not For Profit) Cultural Development NS $30.00
338 Blue Stone Theatre remove / reinstate seating bank Cultural Development NS $300.00 Museum
339 Adults Cultural Development NS $7.50
340 Concession Cultural Development NS $6.50
341 Child Cultural Development NS $3.50
342 Family Cultural Development NS $16.00
343 Group Booking with activities (per person) Cultural Development NS $6.50
344 Bus rate within Macedon Ranges and up to 50 visitors Cultural Development NS $125.00
345 Bus rate schools Cultural Development NS $135.00
346 Bus rate adults Cultural Development NS $225.00 Kyneton Mechanics Institute Theatre
347 Kyneton Mechanics Institute THEATRE commercial EVENT rate
Cultural Development NS $281.00
348 Kyneton Mechanics Institute THEATRE Not For Profit EVENT rate
Cultural Development NS $240.00
349 Event Bond Cultural Development NS $1,000.00 Kyneton Mechanics Institute Large Meeting Room /Studio
350 Kyneton Mechanics Institute SUPPER ROOM regular user hourly rate
Cultural Development NS $22.50
351 Kyneton Mechanics Institute SUPPER ROOM casual hourly rate
Cultural Development NS $27.60
Kyneton Mechanics Institute Small Meeting Rooms
352 Kyneton Mechanics Small Meeting Room / Studio per Hour Not For Profit
Cultural Development NS $16.40
353 Kyneton Mechanics Small Meeting Room / Studio per Hour Cultural Development NS $19.40
Kyneton Mechanics Institute - Daily Room/Hall Charges Small Meeting Rooms
354 Kyneton Mechanics Small Meeting Room / Studio per day Not For Profit
Cultural Development NS $76.70
355 Kyneton Mechanics Small Meeting Room / Studio per day Cultural Development NS $138.00 Large Meeting Rooms
356 Kyneton Mechanics Large Meeting Room / Studio per day Not For Profit
Cultural Development NS $91.00
357 Kyneton Mechanics Large Meeting Room / Studio per day Cultural Development NS $158.40 Sound Equipment Commercial
358 Portable PA System - per Day, including; Cultural Development NS $171.70 Yamaha 10ch mixer/Amp 2 x JBL Eon 10/2 pass spkrs w/ stands 2 x Microphones w/ stands cables to suit
359 Portable PA System - per additional Day Cultural Development NS $81.80 Not for Profit Community Events
360 Portable PA System - per Day, including; Cultural Development NS $86.90 Yamaha 10ch mixer/Amp 2 x JBL Eon 10/2 pass spkrs w/ stands 2 x Microphones w/ stands cables to suit
361 Portable PA System - per additional Day Cultural Development NS $46.00
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 70
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
Lighting Equipment Not For Profit Community Events
362 Portable Lighting Rig Par 56 8 x par 56s Dimmer bars and winch up stands
Cultural Development NS $130.80
363 Portable Lighting Rig Par 56 8 x par 56s Dimmer bars and winch up stands Add Day
Cultural Development NS $65.40
364 Portable Lighting Rig 8 X LED Pars and Push Up Stands Cultural Development NS $130.80
365 Portable Lighting Rig 8 X LED Pars and Push Up Stands Add Day
Cultural Development NS $65.40
366 Event Trailer Including Delivery and Pick Up (Office Hours Only / Max travel distance 40 km each way)
Cultural Development NS $582.50
Recreation Reserve User Contributions and Fees
367 Sporting Club annual user contribution (proportioned across all clubs and groups)
Recreation & Leisure NS $30,660.00
368 Casual Hire of Grounds - Community Group Recreation & Leisure NS $53.70
369 Casual Hire of Grounds - Commercial Group - less than 150 people
Recreation & Leisure NS $380.00
370 Casual Hire of Grounds - Commercial Group - more than 150 people but less than 600
Recreation & Leisure NS $750.00
371 Casual Hire of Grounds - Large Scale Events - more than 600 people
Recreation & Leisure NS $1,100.00
372 Weddings Service/Photography in Council Reserves inc. Botanical Gardens - Residents
Recreation & Leisure NS $80.00
373 Weddings Service/Photography in Council Reserves inc. Botanical Gardens - Non Residents
Recreation & Leisure NS $160.00
374 Casual Hire of Grounds - Non Local Schools Recreation & Leisure NS $150.00
Hanging Rock Reserve User Fees
375 Admission Car Recreation & Leisure NS $10.00
376 Admission Coach * Recreation & Leisure NS $50.00
377 Admission Minibus * Recreation & Leisure NS $20.00
378 Admission Motorbike Recreation & Leisure NS $10.00
379 Admission Person not in car or bus Recreation & Leisure NS $4.00 * Local School & Charity Groups - 20% discount Recreation & Leisure NS
Hanging Rock Reserve Site Fees Non Commercial
380 Petanque Shelter Recreation & Leisure NS $128.00
381 South West & South East BBQ Sites Recreation & Leisure NS $82.00
382 BBQ's - 2 Plates Recreation & Leisure NS $82.00
383 East Paddock Shelter A - booking fee only - day time Recreation & Leisure NS $179.00
384 East Paddock Shelter A - booking fee including 30 cars - day time Recreation & Leisure NS $483.00
385 East Paddock Shelter B - booking fee only - day time Recreation & Leisure NS $102.00
386 East Paddock Shelter B - booking fee including 30 cars - day time Recreation & Leisure NS $406.00
387 East Paddock Shelters - after hours - add to above daily booking fee
Recreation & Leisure NS $255.00
388 Cricket Oval (Exclusive Use) Recreation & Leisure NS $225.00 Hanging Rock Reserve Site Fees Commercial
389 Site reservation fee plus normal entry charge (negotiable) Recreation & Leisure NS $329.00 Hanging Rock Reserve
390 Annual Pass Recreation & Leisure NS $68.00
391 Farm Stay - Annual Pass Recreation & Leisure NS $78.00
392 1/2 Day Film Crew + Bond determined by Management. Fee may be negotiated.
Recreation & Leisure NS $912.00
393 Full Day Film Crew + Bond determined by Management. Fee may be negotiated.
Recreation & Leisure NS $1,512.00
394 Guided Tours Minibus 1 hr (12 people) * Recreation & Leisure NS $117.00
395 Guided Tours Coach 1 hr (40 people) * Recreation & Leisure NS $165.00
396 Night walks Adults Recreation & Leisure NS $23.00
397 Night walks Children (per child) Recreation & Leisure NS $11.50
398 Night walks Family (2 Adults & 2 Children) Recreation & Leisure NS $56.50
399 Silver Service Tour per person for conferences etc. Recreation & Leisure NS $19.00
400 Wedding Service & Photographs held at H'Rock Recreation & Leisure NS $450.00 * Local School & Charity Groups - 20% discount Recreation & Leisure NS
Hanging Rock Film Night
401 Per paying Adult Recreation & Leisure NS $25.00
402 Per paying Child Recreation & Leisure NS $10.00
403 Family Pass - 2 Adults, 2 Children Recreation & Leisure NS $60.00 Hanging Rock - Other events as they occur
404 Subject to negotiation and approval by Director CWB where over $2000. Manager under $2000.
Recreation & Leisure NS $0.00
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 71
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
Hanging Rock Camp Out at the Rock
405 Per paying Adult Recreation & Leisure NS $22.50
406 Per paying Child Recreation & Leisure NS $13.00
407 Per paying Family (2 adults, 2 children) Recreation & Leisure NS $58.00
Gisborne Fitness Centre and Kyneton Sports & Aquatic Centre Gym Fees
408 3 Month Membership Recreation & Leisure NS $270.00
409 6 Month Membership Recreation & Leisure NS $408.00
410 12 Month Membership Recreation & Leisure NS $695.00
411 Casual Visit (Includes Gym & Sauna) Recreation & Leisure NS $9.00
412 Casual Visit Gym Concession Recreation & Leisure NS $9.00
413 Casual Visit Gym/Swim Recreation & Leisure NS $12.60
414 Casual Visit Gym/Swim Concession Recreation & Leisure NS $11.50
415 Casual Visit Aerobics Recreation & Leisure NS $9.80
416 Casual Visit Aerobics Concession Recreation & Leisure NS $9.80
417 Casual Circuit 1/2 Hour class Recreation & Leisure NS $7.70
418 Gym Visit 10 Pass Card Recreation & Leisure NS $83.00
419 Gym Visit 10 Pass Card Concession Recreation & Leisure NS $83.00
420 Teens Hour Recreation & Leisure NS $7.70
421 Teens Hours 10 Pass Card Recreation & Leisure NS $69.30
422 Gym Six Month Membership Direct Debit (per fortnight) Recreation & Leisure NS $34.30
423 Gym Direct Debit Membership 10% Concession Recreation & Leisure NS $30.95
424 Gym Direct Debit Membership 25% Concession Recreation & Leisure NS $25.69
425 Casual Fitness Assessment Fee Recreation & Leisure NS $42.00
426 Aerobics 10 Pass Card Recreation & Leisure NS $93.00
427 Aerobics 10 Pass Card Concession Recreation & Leisure NS $93.00
428 Strength Training Casual Recreation & Leisure NS $7.50
429 Strength Training 10 Pass Card Recreation & Leisure NS $67.50
430 Strength Training 20 Pass Card Recreation & Leisure NS $134.00
431 Personal Training 30 min session Member Recreation & Leisure NS $41.00
432 Personal Training 45 min session Member Recreation & Leisure NS $60.00
433 Personal Training 10 sessions 30 min Member Recreation & Leisure NS $369.00
434 Personal Training 10 sessions 45 min Member Recreation & Leisure NS $540.00
Gisborne Aquatic Centre and Kyneton Sports & Aquatic Centre Pool Fees
435 Casual Swim Adult Recreation & Leisure NS $6.30
436 Casual Swim Child Recreation & Leisure NS $5.00
437 Casual Swim Family Recreation & Leisure NS $18.90
438 Casual Swim Full Time Student Recreation & Leisure NS $5.00
439 Casual Swim Pensioner Recreation & Leisure NS $5.00
440 Casual Swim Concession Adult Recreation & Leisure NS $5.00
441 Casual Swim Concession Child Recreation & Leisure NS $4.40
442 Casual Swim 10 Session Adult Recreation & Leisure NS $56.70
443 Casual Swim 10 Session Child Recreation & Leisure NS $45.00
444 Casual Swim 25 Session Adult Swim Recreation & Leisure NS $94.00
445 Casual Swim 25 Session Adult Concession Swim Recreation & Leisure NS $85.00
446 Parent Supervising Toddler U5 Recreation & Leisure NS $5.00
447 Learn to Swim School Age Recreation & Leisure NS $15.50
448 Learn to Swim Pre School Age Recreation & Leisure NS $15.50
449 Learn to Swim 2nd Child in Lesson Recreation & Leisure NS $14.80
450 Learn to Swim 3rd Child in Lesson Recreation & Leisure NS $14.00
451 LTS Re-enrolment Deposit Recreation & Leisure NS $43.00
452 LTS Administration Fee Recreation & Leisure NS $43.00
453 Learn to Swim Special Needs Recreation & Leisure NS $22.00
454 Learn to Swim Private Lesson Recreation & Leisure NS $43.00
455 Programs Aqua Exercise Recreation & Leisure NS $12.40
456 Programs Aqua Exercise Concession Recreation & Leisure NS $11.30
457 Programs Aqua Exercise 10 Pass Card Recreation & Leisure NS $111.60
458 Programs Aqua Exercise Concession 10 Pass Card Recreation & Leisure NS $101.70
459 Programs Aqua Exercise 3 Month Membership Recreation & Leisure NS $210.00
460 Birthday Parties (per child) Recreation & Leisure NS $17.00
461 Swim Membership 12 Months Adult Recreation & Leisure NS $450.00
462 Swim Membership 6 Months Adult Recreation & Leisure NS $271.00
463 Swim Membership 3 Months Adult Recreation & Leisure NS $173.00
464 Swim Membership 12 Months Child Recreation & Leisure NS $326.00
465 Swim Membership 6 Months Child Recreation & Leisure NS $196.00
466 Swim Membership 3 Months Child Recreation & Leisure NS $129.00
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 72
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
467 Gym & Swim 12 Months Recreation & Leisure NS $825.00
468 Gym & Swim 6 Months Recreation & Leisure NS $493.00
469 Gym & Swim 3 Months Recreation & Leisure NS $322.00
470 Direct Debit 6 Month Membership Gym and Swim (per fortnight)
Recreation & Leisure NS $41.49
471 Direct Debit Gym and Swim Membership 10% Concession (per fortnight)
Recreation & Leisure NS $37.30
472 Direct Debit Gym and Swim Membership 25% Concession (per fortnight)
Recreation & Leisure NS $31.10
473 Direct Debit Swim Membership (per fortnight) Recreation & Leisure NS $22.50
474 Direct Debit Swim Membership 10% Concession (per fortnight)
Recreation & Leisure NS $20.25
475 Direct Debit Swim Membership 25% Concession (per fortnight)
Recreation & Leisure NS $16.89
476 Family Membership 12 Months Recreation & Leisure NS $975.00
477 Family Membership 6 Months Recreation & Leisure NS $595.00
478 Family Membership 3 Months Recreation & Leisure NS $377.00
479 Direct Debit Family Swim Membership (per fortnight) Recreation & Leisure NS $49.60
480 Direct Debit Family Swim Membership 10% Concession (per fortnight)
Recreation & Leisure NS $44.64
481 Direct Debit Family Swim Membership 25% Concession (per fortnight)
Recreation & Leisure NS $37.20
482 Swimming Lesson Ratio 1:6 per lesson per student Recreation & Leisure NS $9.10
483 Swim Lesson Ratio 1:10 per lesson per student Recreation & Leisure NS $7.90
484 Full Centre Hire (other group) per hour Recreation & Leisure NS $218.00
485 Full Centre Hire (other group) - half day Recreation & Leisure NS $664.00
486 Full Centre Hire (community group) per hour Recreation & Leisure NS $163.00
487 Full Centre Hire (community group) half day Recreation & Leisure NS $580.00
488 25m & teaching pools one hour (other group) Recreation & Leisure NS $164.00
489 25m & teaching pools half day (other group) Recreation & Leisure NS $588.00
490 25m & teaching pools one hour (school group) Recreation & Leisure NS $134.00
491 25m Carnival Hire per hour Recreation & Leisure NS $112.00
492 25m Carnival Student Entry Fee Recreation & Leisure NS $2.40
493 25m & teaching pools half day (school group) Recreation & Leisure NS $501.00
494 25m Pool Lane hire per hour Recreation & Leisure NS $54.80
495 25m Pool Lane hire per hour (Off Peak) Recreation & Leisure NS $44.00
496 25m Pool Lane hire per half hour Recreation & Leisure NS $31.70
497 25m Pool Lane hire per half hour (Off Peak) Recreation & Leisure NS $25.00
498 LTS Pool per hour Recreation & Leisure NS $28.50
499 LTS Pool Lane 3rd lane half hour Recreation & Leisure NS $15.30
500 WWE Pool per hour Recreation & Leisure NS $40.30
501 WWE Pool per half hour Recreation & Leisure NS $26.10
502 Extra staff member per hour Recreation & Leisure NS $45.50 Outdoor Pools
503 Casual Swim Adult Recreation & Leisure NS $5.40
504 Casual Swim Child Recreation & Leisure NS $3.80
505 Casual Swim Full Time Student Recreation & Leisure NS $3.80
506 Casual Swim Pensioner Recreation & Leisure NS $3.80
507 Parent Supervising Child U5 Recreation & Leisure NS $3.80
508 Family Swim pass Recreation & Leisure NS $15.80
509 Season Ticket Adult Recreation & Leisure NS $105.50
510 Season Ticket Child U18 Recreation & Leisure NS $68.50
511 Season Ticket Family Recreation & Leisure NS $212.00
512 Season Ticket Concession Recreation & Leisure NS $68.50 Council offers the following discounts: *10% Seniors Card - 25% Students, Teens, Pensioner, Carers & Corporate - 30% Staff Kiosk/Merchandise
*30% Discount to Community Groups who are fundraising for good will events *Free use annually for each swim club to run a fundraising swimathon. *Free use for companion card holders. *Incentive based pricing throughout the year to encourage sales growth/member retention
Gisborne Community Centre Other
513 Office One Regular (per hour) Recreation & Leisure NS $17.10
514 Office One Casual (per hour) Recreation & Leisure NS $19.80
515 Storeroom One Recreation & Leisure NS $97.00
516 PA system hire (per hour) Recreation & Leisure NS $120.00
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 73
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
Buffalo Sports Stadium / Romsey Recreation Centre / Riddells Creek Leisure Centre / Kyneton Toyota Sports & Aquatic Centre
See General Meeting Rooms & Halls Section below for room and associated facility rates at these centres.
Stadium Hire (Category 1 SH) 517 Social Functions (session) Recreation & Leisure NS $500.00
518 Peak (per hour) Recreation & Leisure NS $47.00
519 Off Peak (per hour) Recreation & Leisure NS $31.20
520 Bond for Social Function Recreation & Leisure NS $350.00 Other
521 Kitchen/Kiosk (Day) Recreation & Leisure NS $55.00
522 Club Rooms (Half Year / Junior) Recreation & Leisure NS $532.00
523 Club Rooms (Year) Recreation & Leisure NS $1,035.00
524 Amenities hire (year) Recreation & Leisure NS $305.00 Squash Courts
525 Regular Use Per Hour Recreation & Leisure NS $20.00
526 Casual Use Per Hour Recreation & Leisure NS $22.50
527 Junior Use Per Hour Recreation & Leisure NS $19.00 Macedon Community Centre Stadium
See General Meeting Rooms & Halls Section for these types of facilities at this centre.
Stadium Hire (Category 1 SH) 528 Social Functions Recreation & Leisure NS $500.00
529 Bonds Recreation & Leisure NS $350.00
530 Peak (hour) Recreation & Leisure NS $43.00
531 Off Peak (hour) Recreation & Leisure NS $28.20 Other
532 Kitchen Per Day Recreation & Leisure NS $55.00
533 Kitchen Per Day Commercial Use Recreation & Leisure NS $127.00
534 Bond Commercial Hirer Recreation & Leisure NS $1,000.00
GENERAL MEETING ROOMS AND HALLS Small Meeting Room (up to 20 people)
535 Regular Use (Hour) Recreation & Leisure NS $17.10
536 Casual Use (Hour) Recreation & Leisure NS $19.80
537 Social / Commercial (H)our Recreation & Leisure NS $35.80 Applicable facilities: Buffalo Sports Stadium - Utility Room Romsey Rec Centre - Upstairs Utility Room KTSAC - The Den Squash Room Macedon Community Centre - Utility Room Gisborne Community Centre - Meeting Rooms Multipurpose / Small Hall (up to approx. 100 people)
538 Regular Use per hour Recreation & Leisure NS $24.80
539 Casual Use per hour Recreation & Leisure NS $29.20
540 Social Functions (food & drink consumed) - evening Recreation & Leisure NS $287.00
541 Bond Recreation & Leisure NS $350.00 Applicable facilities: Buffalo Sports Stadium - Rotary Room Romsey Rec Centre - Multipurpose Room Riddells Creek Leisure Centre - Multipurpose Rm KTSAC - The Studio / Jack Walker Room Macedon Community Centre - Multipurpose Rm Gisborne Community Centre - Senior Citz Hall Large Hall (up to approx. 150+ people)
542 Regular Use per hour Recreation & Leisure NS $36.30
543 Casual Use per hour Recreation & Leisure NS $40.30
544 Social Functions (food & drink consumed) - evening Recreation & Leisure NS $385.00
545 Commercial Event - day Recreation & Leisure NS $292.00
546 Community Event - day Recreation & Leisure NS $255.50
547 Bond Recreation & Leisure NS $350.00 Applicable facilities: Gisborne Community Centre - Mechanics Hall Large Catering Kitchen (capacity to cater for 100+)
548 Per Day Recreation & Leisure NS $55.00
549 Commercial Hire per day Recreation & Leisure NS $127.00
550 Bond Commercial Hire Recreation & Leisure NS $1,000.00 Applicable facilities: Gisborne Community Centre - Kitchen
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 74
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
** Community Meetings
Selected small meeting rooms at all facilities are available free of charge for meetings (NOT activities) for local community groups that are based in the shire and who operate entirely on a voluntary not for profit community basis. Only groups who do not engage paid personnel may be eligible. The following conditions apply -
Conditions: 1. Limit up to 6 bookings per annum however more may be considered depending upon demand.
2. Bookings must be made at least 7 days in advance. 3. A hire form must be completed for each booking & PL insurances provided (properly constituted groups will have this).
4. Paid hiring’s take precedence (ie. Non-paying hirer may have to reschedule/relocate booking if a paid hirer requires the room at the same time - at least 7 days notice will be provided).
5. The Facility manager has authority to determine eligibility.
6. Applicable small meetings rooms are: Gisborne Community Centre - library building meeting room, Buffalo Sports Stadium - front utility room, Macedon Community Centre - front utility room, Riddells Creek Leisure Centre - creche, Romsey Recreation Centre - creche, Kyneton Mechanics Institute - meeting room library corner (Board room).
7. Conditions subject to review after 12 months.
Planning and Building Permits
551 Request for Extension to Permit - First Request Planning NS $280.00
552 Request for Extension to Permit - Second Request Planning NS $560.00
553 Request for Extension to Permit - Third Request Planning NS $720.00
554 Request for amendment to permit Planning S Various
555 Request to endorse amended plans Planning NS Various
556 Secondary Consent Planning NS $250.00
557 Miscellaneous Consent Planning NS $510.00
558 Written Planning Enquiry Planning NS $130.00
559 Request for copy of Planning Permit (number provided and file in the system)
Planning NS $90.00
560 Development Plan ( that does not create a road) Planning NS $510.00
561 Development Plan ( that does create a road) Planning NS $920.00
562 Amend a development Plan Planning NS $360.00
563 Request for copy of Planning Permit (no number provided) Planning NS $160.00
564 Advertising Amended S173 (maximum 10 letters) Planning NS $130.00
565 Advertising Amended S173 (per letter after 10) Planning NS $6.00
566 Permit - Use only Planning S $1,240.70
567 Permit - Single dwelling under $100,000 Planning S $592.50
568 Permit - Single dwelling $100,000 to $500,000 Planning S $1,212.80
569 Permit - Single dwelling $500,000 to $1,000,000 Planning S $1,310.40
570 Permit - Single dwelling $1,000,000 to $2,000,000 Planning S $1,407.90
571 Permit to develop land Planning S Various
572 Permit - Tree Removal Planning S $188.20
573 Permit - Dam [under 3 Megalitres] Planning S $188.20
574 Permit to subdivide existing building Planning S $1,240.70
575 Permit to subdivide land into 2 lots Planning S $1,240.70
576 Permit to re-align boundary or consolidate lots Planning S $1,240.70
577 Permit to subdivide land into more than 2 lots Planning S $1,240.70
578 Permit to remove a restriction from land Planning S $1,240.70
579 Permit to create, vary or remove restriction Planning S Various
580 Permit to create, vary or remove an easement Planning S $1,240.70
581 Amendment of applications Planning S $1,240.70
582 Amendment permits under Section 72 Planning S Various
583 Certificates of Compliance Planning S $306.70
584 Planning Certificate Planning S $20.90
585 Planning Certificate - Urgent Planning NS $50.00
586 Determining if action is to the satisfaction Council /other agency Planning S $306.70
587 House Relocation/Re-erection Building NS $1,250+(Cost of
Works/200)
588 Extension of time to permit for 12 months Building NS $365.00
590 Class 1 A Building Works [by Registered Builder] Building NS
$525+(Cost of Works / 210) (to $1,000,000) then
$2061.10 + (Cost of Works / 310)
589 Restumping of Dwelling Building NS $410+(Cost of
Works/200)
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 75
Appendix B3 - Customer Fees and Charges 2017/18 Id No Description of charge Unit S/NS*
2017/18 Charge (GST inc)
591 Class 1A Building Works [by Owner Builder] Building NS
$575+(Cost of Works / 200) (to $1,000,000) then
$2241.67 + (Cost of Works / 300)
592 Class 1 - Multiple units Building NS
$525+(Cost of Works / 210) (to $1,000,000) then
$2061.10 + (Cost of Works / 310)
593 Other building work - Outbuildings, Sheds, Carport Building NS
$575+(Cost of Works / 200) (to $1,000,000) then
$2241.67 + (Cost of Works / 300)
594 Other building work - demolition Building NS
$575+(Cost of Works / 200) (to $1,000,000) then
$2241.67 + (Cost of Works / 300)
595 Other building work - swimming pools Building NS
$575+(Cost of Works / 200) (to $1,000,000) then
$2241.67 + (Cost of Works / 300)
596 Commercial and Industrial - Class 2-9 Building NS
$1,200+(Cost of Works / 150) (to $1,000,000) then
$3866.67 + (Cost of Works / 250)
597 Victorian Government Levy Building S 0.00128% per $ of cost of
work over $10,000
Planning and Building Permits
598 Building over an easement Engineering Planning S 18.43 Fee Units
599 Property Information Building S 3.67 Fee Units
600 Lodgement Fee Class 1 & 10 Building S 2.75 Fee Units
601 Consent and Reports Building S 18.43 Fee Units
602 Protection of the public ( ie Hoardings) Building S 18.43 Fee Units
603 Building Search Fees and copies of plans and permits Building NS $165.00
604 Variation of Building permit Building NS $255.00
605 Demolition report ( Section 29A ) Building S 4.60 Fee Units
606 Assessment non-compliant building matter Building NS Permit Fee by 200%
607 Additional inspections Building NS $185.00
608 Fences (including pool, barriers and retaining walls) Building NS $400 + (cost of work / 150)
609 Place of Public Entertainment - Up to 5,000 people Building NS $550.00
610 Place of Public Entertainment - 5,001 to 15,000 people Building NS $800.00
611 Place of Public Entertainment - greater than 15,000 people Building NS $1,600.00
612 Tourist signing application fee Economic Development & Tourism NS $86.00
Strategic Planning
613 Planning Scheme Amendment - Considering a request Strategic Planning S $2,871.60
614 Planning Scheme Amendment - Referring an amendment to a panel up to 10 submissions
Strategic Planning S $14,232.70
615 Planning Scheme Amendment - Referring an amendment to a panel between 10 and 20 submissions
Strategic Planning S $28,437.60
616 Planning Scheme Amendment - Referring an amendment to a panel > 20 submissions
Strategic Planning S $30,014.40
615 Planning Scheme Amendment - Adopting amendment and submitting amendment for approval
Strategic Planning S $453.10
616 Planning Scheme Amendment - Consideration by Minister Strategic Planning S $453.10
617 Proponent costs for Council consideration - Consultant Strategic Planning S At cost
616 Public notice letter by mail Strategic Planning S $1.59
617 Public notice - advertisement in local newspaper Strategic Planning S At cost
618 Public notice - advertisement in Government Gazette Strategic Planning S At cost
619 Independent Panel fees Strategic Planning S At cost
620 Historical Document Search Strategic Planning S $130.00
Corporate Charges
621 Admin Fee - Dishonoured Payments Finance NS $16.50
622 Land Information Certificates Finance S $25.40
623 Rate Search (10 Years) Finance NS $28.00
624 Rate Search (20 Years) Finance NS $112.00
625 Rate Search (30 Years) Finance NS $168.00
626 Re-issue Rate Notice - Fee to post. E-mail no charge. Finance NS $5.00
* S - Statutory, NS - Non-Statutory
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 76
Glossary
Act means the Local Government Act 1989
Annual report means a report of the activities of the previous financial year and contains a report of
operations, audited financial statements and an audited performance statement
Asset expansion
expenditure
means expenditure that extends the capacity of an existing asset to provide benefits
to new users at the same standard as is provided to existing beneficiaries
Asset expenditure
type
means the following types of asset expenditure:
asset renewal expenditure;
new asset expenditure;
asset upgrade expenditure;
asset expansion expenditure
Asset renewal
expenditure
means expenditure on an existing asset or on replacing an existing asset that returns
the service capability of the asset to its original capability
Asset upgrade
expenditure
means expenditure that:
enhances an existing asset to provide a higher level of service; or
increases the life of the asset beyond its original life
Australian
Accounting
Standards (AASB)
means the accounting standards published by the Australian Accounting Standards
Board
Budget means a plan setting out the services and initiatives to be funded for the financial
year and how they will contribute to achieving the strategic objectives specified in the
council plan
Capital works
expenditure
means expenditure on non-current assets and includes new assets, asset renewal,
asset expansion and asset upgrade
Council plan means a plan setting out the medium-term strategic objectives, strategies, strategic
indicators and resources reflecting vision and aspirations of the community for the
next four year
Financial resources means income, expenditure, assets, liabilities, equity, cash and capital works
required to deliver the services and initiatives in the budget
Financial statements means the financial statements and notes prepared in accordance with the
Australian Accounting Standards as they apply to the general purpose financial
reports of local governments and a statement of capital works and included in the
annual report
Financial year means the period of 12 months ending on 30 June each year
Human resources means the staff employed by a council
Indicator means what will be measured to assess performance
Initiatives means actions that are one-off in nature and/or lead to improvements in service
Draft Budget Report 2017/18 for public display and comment until 30 May 2017 Page 77
Major initiatives means significant initiatives that will directly contribute to the achievement of the
council plan during the current year and have a major focus in the budget
Minister means the Minister for Local Government
Model budget means the Victorian City Council Model Budget prepared annually by the Institute of
Chartered Accountants in Australia
New asset
expenditure
means expenditure that creates a new asset that provides a service that does not
currently exist
Non-financial
resources
means the resources other than financial resources required to deliver the services
and initiatives in the budget
Non-recurrent grant means a grant obtained on the condition that it be expended in a specified manner and
is not expected to be received again during the period covered by a Council’s Strategic
Resource Plan
Planning and
accountability
framework
means the key statutory planning and reporting documents that are required to be
prepared by councils to ensure accountability to local communities in the performance
of functions and exercise of powers under the Act
Performance
statement
means a statement including the results of the prescribed service outcome indicators,
financial performance indicators and sustainable capacity indicators for the financial
year and included in the annual report
Recurrent grant means a grant other than a non-recurrent grant
Regulations (LGR) means the Local Government (Planning and Reporting) Regulations 2014
Report of operations means a report containing a description of the operations of the council during the
financial year and included in the annual report
Services means assistance, support, advice and other actions undertaken by a council for the
benefit of the local community
Statement of capital
works
means a statement which shows all capital expenditure of a council in relation to non-
current assets and asset expenditure type prepared accordance to the model
statement of capital works in the Local Government Financial Report
Strategic objectives means the Goals in the Council Plan, which Council is seeking to achieve over the
next four years and
Strategic Resource
Plan
means a plan of the financial and non-financial resources for at least the next four
years required to achieve the strategic objectives in the council plan
Strategies means high level actions directed at achieving the strategic objectives in the council
plan
Statement of human
resources
means a statement which shows all council staff expenditure and numbers of full time
equivalent council staff
Recommended