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Coomalie Community Government Council Annual Report 2011 – 2012 Page | 1
2011 - 2012
Coomalie Community Government Council
Annual Report and Audited Financial Statements
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 2
Contents A message from the Shire President ....................................................................................................... 3
A message from the Acting Chief Executive Officer ............................................................................... 6
About Us ................................................................................................................................................. 9
Our Councillors...................................................................................................................................... 11
Our Staff ................................................................................................................................................ 12
Our Organisational Structure ................................................................................................................ 13
Performance against objectives in Shire Plan ....................................................................................... 14
Financial Graphs .................................................................................................................................... 28
Sources of Income 2011/2012 .......................................................................................................... 28
Expenditure by Category 2011/2012 ................................................................................................ 28
Key Performance Indicators .................................................................................................................. 29
Average Rates and Charges per Assessment .................................................................................... 29
Outstanding Rates, Charges and User Fees ...................................................................................... 29
Rates and Charges as a % of Total Revenue ..................................................................................... 30
Total Operating Expenditure per Shire Resident .............................................................................. 30
Expenditure per km of local roads .................................................................................................... 31
Audited Financial Statements 2011/2012 ............................................................................................ 32
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 3
A message from the Shire President On behalf of Council, I am pleased to report on the major activities and achievements of the
Coomalie Community Government Council for the 2011/2012 financial year.
I would also like to thank the Council members for the confidence shown in electing me to the
position of President of the Council and would like to thank and congratulate Cr Andrew Turner for
his excellent service to the Community as President for the past 4 years.
Councillors:
The annual election held in March 2012 resulted in six new Councillors being elected. The election
results were as follows:
Adelaide River Rural Ward - Cr Ewan Crook. Retiring member was Cr Robbie Bright. Adelaide River Township Ward - Cr Deidre Pickering and Cr Max Corliss. Retiring members were Cr Tommy Fawcett and Cr Deb Koch.
Batchelor Rural Ward - Cr Sue Bulmer was re-elected. Batchelor Township - Cr Jeff Colver, Cr Bruce Jones and Cr Geoff Morton. Retiring members were Cr Daryl Butler, Cr Linda Douglas. Cr Bruce Jones was re-elected. Coomalie /Tortilla - Cr Andrew Turner was re-elected.
Lake Bennett - Cr Dave Gray. Retiring member was Cr. Trevor Sullivan. On behalf of the Coomalie Community, I congratulate the newly elected Councillors and thank those retiring Councillors for their service to the community.
Cr Bruce Jones was elected to the position of Deputy President and I would like to acknowledge the
wonderful service Cr Jones has given to the Coomalie Community as a member of Council since its
inception in 1991.
Staff
The year under review saw some significant changes in Council’s management team. Councils Chief
Executive Officer Mr John Hughes resigned in January 2012 and Mrs Melissa Kerr has acted in the
capacity of CEO until Council appointed Mr Lee Farrell to the position of CEO in May 2012. I would
like to thank Melissa for the very efficient manner she carried out the positions of Acting
CEO/Finance Manager during the changeover of Chief Executive Officers. Lee Farrell will take up the
CEO position in early July 2012.
Community and Economic development
Council continues to direct considerable effort towards enhancing the lifestyle of the community.
The Shire receives positive support from the Department of Sport and Recreation to allow the
engagement of a community Recreation Officer Ms Marilyn Morris. This enables Council to work
with the community of all ages to bring much needed services and activities to the Coomalie region.
The Anzac Day dawn service at Adelaide River, Adelaide River Show and the Lingalonga festival are
just some of the major events that Marilyn and her community volunteers are able to organise.
These events attract visitors from far and wide and are important events of the district’s social
calendar.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 4
The local tourist groups in Batchelor and Adelaide River continue to actively promote and develop
the tourist attractions in both centres for the benefit of visitors and the local economy. The
Batchelor Museum, under the leadership of Ms Jan Hills has been restored and developed through
volunteer assistance and Government funding. This new Tourist attraction will officially open on 4th
August 2012.
The tourist centres in Batchelor and Adelaide River continue to be manned by volunteers and I
would like to thank each and every one of those community members for their commitment in
providing an excellent tourist service to our visitors.
Citizenship awards were presented on Australia day recognising those who have generously
contributed voluntary time and effort to emergency service organisations, community organisations
and sporting clubs. Council acknowledges the valuable role these volunteers play in sustaining the
lifestyles of the communities of the three centres in the Coomalie region. I would like to
congratulate this year’s winners – Sandra MacLean, Dr Jan Hills, Katrina Brink, Chris Roe, Tyla Bilston,
Leanne Mahaffey and Adelaide River Show.
The Coomalie Council is strategically located on the Stuart Highway and is the gateway to the last
frontier and Litchfield National Park. Councillors, the local committees and Tourism Top End form an
excellent partnership that continues to play an important part in developing policies and projects
that support and further develop tourism in the area.
The subdivision of rural land continues to be very active within the Coomalie area and these
developments will continue to promote and develop the Coomalie region well into the future,
especially in relation to the provision of rural lifestyle accommodation close to the oil and gas
expansion projects in the Darwin area.
Regional Cooperation
The cooperation between Councils in the Top End and in particular LGANT and TOPROC has
continued to assist Council in the development of long term planning and promotion of the area well
into the future. I would like to acknowledge these organisations for their input over the past year.
The Way Forward
The election of a new Council has seen changes and an in-depth study to improve the way Council
undertakes various projects and develops its future. In the short period I have been in the role of
President, Council has initiated and requested that the following be reviewed within the next
financial year. The list includes but is not limited to the following:
Review of all Councils Works and Operations;
Review of Council representation;
Review of the management of the Batchelor Pool;
Implementation of new Asset Management and long term financial planning;
Review of its strategic plan;
Development of a regional waste site;
Review of its Tourism Strategic Planning and operations; and
Removal of Native Title over the Batchelor town site to allow major development to occur.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 5
In conclusion, I would again like to acknowledge the service of past Councillors and staff and thank
them sincerely for their contribution to the development of the Coomalie Community Government
Council and welcome in the “new team” to continue the new challenges we face as a Council and a
Community into the next decade.
Jeff Colver
Shire President, Coomalie Community Government Council
Minister Rob Knight serving up breakfast – Australia Day 2012
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 6
A message from the Acting Chief Executive Officer It is with pleasure I present my annual report on the 2011/12 year of operations of the Coomalie
Community Government Council.
Management Staff
In the year under review there were several changes in the management of Council. Mr John
Hughes resigned from the position of Chief Executive Officer in early February 2012 and Mrs Melissa
Kerr acted in this capacity until the new CEO, Mr Lee Farrell was appointed on 9th July 2012. Mr Joey
Taylor resigned from the position of Operations Manager in March 2012 and Mr Robbie Bright was
appointed to this position in April 2012. Mr Gavin Webb resigned from the position of Works
Supervisor in March 2012 and Mr Patrick Atie was appointed to the position in April 2012. The
remainder of Council staff have responded well to the challenges and are a blend of dedicated and
professional staff which has resulted in benefits to the Shire. The Management staff of Council at
30thJune 2012 are:
Acting Chief Executive Officer / Finance Manager Melissa Kerr Administration Manager Jo’Anne Kinter Operations Manager Robbie Bright
Roadwork
Upgrading and maintaining the Councils road network continued to be the principal priority of the
Shire. Some of the larger jobs completed during the year under review comprised of Chinner,
Haynes, Cadogan, Echidna, and Coach Roads. Four kilometres of Solomon Road was reconstructed
and sealed using Roads to Recovery funding of $550,834, total project value $577,586.
Finance
The Council’s financial position at the 30th June 2012 ended with a deficit of $676,431. Cash at bank
at year end was $747,499. The cash at bank contained an amount of $510,183 for grants received in
advance for the 2012/13 financial year. This restricted cash component refers to unspent grants
that will be finalised in the 2012/13 financial year. This was a pleasing result due to Council
experiencing a number of management changes that required out of budget expenditure. The
remainder of the works and services completed were carried out within budget estimates and I
congratulate all staff and Councillors in achieving this excellent result.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 7
Capital Expenditure
In the year under review Council was able to undertake the following capital works/purchases:
Chemical Storage Containers 17,088
Upgrade Rum Jungle Bowling Green 30,130
Plant Trailer 6,000
Commander Phone System 9,150
Administration Server 14,428
Solomon Road Construction and Seal 577,586
Total Capital Works $654,382
Community Recreation Activities
Council’s Community Recreation Officer, Marilyn has been very active during the year in providing
numerous activities to all age groups within the Coomalie Community. Her successes include the
Teddy bears picnic, Lingalonga festival, Australia day, Anzac day, Seniors week, Seniors Christmas
party, Territory day, clean up Australia day, Youth week, Children’s week, Austswim, Fun with food,
school holiday programs and after school activities.
Council would like to acknowledge the NT Department of Sport and Recreation for their continued
financial support of this position.
Batchelor Swimming Pool
For the first time in years the Batchelor pool was closed at the end of the wet season to enable
repairs to be carried out to the filtration and pumping equipment at the pool. This work will be
undertaken over the dry season in readiness for reopening prior to the wet season. Council will also
be reviewing its management policy for the pool as NT Work Safe have requested Council to assess
its current key operating system which does not meet current NT Work Safe standards.
Regional Cooperation
The Shire has become an active member of the Local government Association NT (LGANT) and Top
End Regional Organisation of Council’s (TOPROC) as a means of developing policies that will benefit
the Coomalie Shire and the region as a whole. In the year under review these organisations have
been involved in NT regional issues such as the development of a regional waste site for the NT,
changes to the planning process and requiring more involvement by local government in the
decision making, review of Council amalgamations, local government constitutional recognition and
asset management and planning by Councils.
The Coomalie Council has developed a strong working relationship with the Local Government
Association NT and appreciation is extended to the Board, CEO and staff at the Association for their
continued support and assistance provided to the Council during the changeover of CEO’s.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 8
The year ahead
The Council has a busy year ahead with a number of major planning initiatives including:
Reviewing Council’s Strategic Plan;
Reviewing operational works and services, procedures and costs;
Reviewing current boundaries and sustainability assessment; and
Reviewing planning and administration policies and procedures.
Appreciation
This opportunity is taken to thank Councillors and staff for their assistance throughout the year. This
high level of cohesiveness and cooperation results in consistently good outcomes for the
community. Appreciation is also extended to the many volunteers, health and police personnel who
serve our community so well and help maintain the area as a safe and friendly place in which to live.
Melissa Kerr
Acting Chief Executive Officer
Wildflowers in the Coomalie Region
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 9
About Us This financial year 2011 to 2012 is Council’s 21st year of operation. The council was approved by the
NT Government in 1990 and held its first election on 2nd May 1991, and has seen many highs and
lows over the preceding years.
The Coomalie Region is part of the greater Darwin Region and the area encompasses the well
serviced townships of Batchelor and Adelaide River. The region commences 75km south of Darwin
extending either side of the Stuart Highway to the south for 45kms, ending south of the Adelaide
River Township. The area is 1650km2 and has an estimated population of 1,112 residents (Census
2011).
The industry base of the Coomalie Region is increasing in its diversity, having moved from a heavy
reliance on the pastoral and mining sectors to now include tourism, education and horticulture as
major sectors of the local economy. Service industries to these major industry sectors are also
developing within the region.
The Coomalie Region is a significant tourist destination with high visitation rates, Batchelor being the
gateway to Litchfield National Park and Adelaide River the headquarters during WWII after the
bombing of Darwin. The region is steeped in history from early Chinese market gardens, use as a
base during the Second World War, and mining.
The original inhabitants of the Coomalie Region were Aborigines of the Kungarakan, Awara and
Warai groups. The first European activity in the region was recorded in 1860 when members of
George Goyder’s survey expedition undertook extensive surveys in the north of Australia.
The first settlement in the region was at Adelaide River Township in 1870, when a depot was
established for telegraph workers constructing the Overland Telegraph Line. The town expanded
with the construction of the railway line from Darwin to Pine Creek in 1888, then expanded again
when it became a huge military base with the 119 Australian General Hospital and the main
American headquarters, Base Section One during World War II. After the bombing of Darwin on 19
February 1942, it became the centre of military activity. Today the Adelaide River War Cemetery is
the resting place of 54 civilians and 434 service men and women killed in the Top End during WWII,
plus 287 service personnel who were lost in Timor and Northern regions, but who have no known
grave.
At the heart of the Coomalie region lays the Rum Jungle district, named following a bullock wagon
load of rum, destined for construction gangs that was bogged near a patch of jungle on the crocodile
infested East Finniss River and the bullockies set about drinking the rum, having a most glorious
binge. Thereafter the locals enviously named the areas as Rum Jungle.
In 1912 the present town of Batchelor was named and during the war years the area grew again with
the airstrip expansion. The original aerodrome was constructed in 1933 and was upgraded and used
extensively in the war years. In 1949 uranium was discovered at the Rum Jungle Mine and the mine
continued until 1971 when uranium mining came to an end.
Coomalie has a unique character and identity that is a result of the area’s history from WWII, mining
and horticulture.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 10
The vision of the Coomalie Community Government Council is to sustain and nurture the growth of
the lifestyle and quality of life of residents and visitors. This will be achieved through improvements
to economic, cultural and ecological opportunities and will work on creating an involved and
supportive community, promoting investment, ensuring accessibility and capitalising on our natural
advantages with an emphasis on sustainability.
While boundary expansion options are being explored, Coomalie Community Government Council is
currently operating effectively in providing core services to our community.
Three bridges at Adelaide River – low level crossing, new bridge, railway bridge
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 11
Our Councillors In March 2012 the Northern Territory Local Government elections were held. Coomalie Council has
six wards and nine elected members. Three elected members from the previous council were re-
elected, Andrew Turner, Sue Bulmer and Bruce Jones. Six new members were elected, Jeff Colver,
Geoff Morton, Diedre Pickering, Ewan Crook, Max Corliss and Dave Gray. Council voted in Jeff Colver
as President and Bruce Jones as Deputy President. This new council has been elected for a term of
four years.
Name Role Ward Telephone Email
Jeff Colver President Batchelor Township
0427 096 879 [email protected]
Bruce Jones Deputy President
Batchelor Township
0428 760 078 [email protected]
Geoff Morton Councillor Batchelor Township
0404 334 525 [email protected]
Andrew Turner Councillor Coomalie/ Tortilla
0428 103 239 [email protected]
Ewan Crook Councillor Adelaide River Rural
0409 650 713 [email protected]
Sue Bulmer Councillor Batchelor Rural
0889 760 922 [email protected]
Max Corliss Councillor Adelaide River Township
0437 210 964 [email protected]
Diedre Pickering
Councillor Adelaide River Township
0447 196 972 [email protected]
Dave Gray Councillor Lake Bennett
0418 813 885 [email protected]
LGANT 2012 Good Governance Conference – Cr. Bulmer, Cr. Pickering, Melissa Kerr, Cr. Gray
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 12
Our Staff 2011/2012 saw a big change in staff. The year commenced with John Hughes as Chief Executive
Officer, Chrissie Leavy as Administration Manager, Melissa Kerr as Finance Manager and Joey Taylor
as Operations Manager. Our Receptionist was Lola Stephenson and the works crew consisted of Ian
English, Gavin Webb, Pat Atie, Billy Selems, and Rhiannon Compton.
As the year progressed, Ian English retired, Chrissie Leavy resigned and John Hughes and Lola
Stephenson moved interstate early 2012. Joey Taylor and Gavin Webb also resigned in 2012.
The staff who saw us through to the end of June 2012 was Acting Chief Executive Officer Melissa
Kerr, Administration Manager Jo’Anne Kinter and Operations Manager Robbie Bright. We were also
joined by our capable works crew of Pat Atie, Billy Selems and Kylie Turner, Receptionist Stacey
Shooter, Community Recreation Officer Marilyn Morris and part time Finance Officer Hanna
Blokland.
Our casual librarians Prue King and Sue Munro in Batchelor and Pam Donovan in Adelaide River put
in another great year providing our community with well stocked and warm, welcoming libraries.
We have a fantastic group of staff here at Coomalie Council and all are very willing to help out at the
various community events the region holds throughout the year. Thank you to you all for your
enormous contribution to our region, it always looks a picture and the fabulous community events
are enjoyed by all those who attend.
Installing culverts on Solomon Road Reconstruction – Roads to Recovery funding
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 13
Our Organisational Structure
Council
Chief Executive Officer
Administration Manager
Administration Officer
Community Recreation
Officer
Batchelor Librarians
Adelaide River Librarians
Operations Manager
Pool Supervisor Animal
Management Officer
Operations Supervisor
Service Officer
Service Officer
Finance Manager
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 14
Performance against objectives in Shire Plan PRINCIPAL ACTIVITY: Administration
GOAL: To improve the efficiency and effectiveness of Council’s administration
Strategy Statement of Means Performance Assessment Performance in
2011/2012
Establish
performance
management plan
with staff members
Maintain adequate
employment levels
of appropriately
trained staff
Performance
management plan
Annual performance
appraisal
Training needs addressed
EEO recruitment
practices
Agreed performance
criteria
Performance plan agreed,
performance appraisals
conducted annually and
training provided
Budget allocation
Staff retention levels
Performance
appraisals were
conducted for all
staff in June 2012.
Training needs
were identified and
budgeted in
2012/13.
Staff turnover in
2011/12 was 50%.
Inform constituents
and public about
local issues
Continued production of
Stop Press
Notice board kept up-to-
date
Web site up-dated
monthly
Stop Press published and
distributed
Notice board serviced
weekly
Web site updates
Stop Press, the
notice board and
website were
published and
updated monthly.
Conduct Council
Elections
Assist NTEC with council
elections
Increased number of
residents casting votes
Batchelor Rural
Ward was the only
ward to go to poll
with 65% (81/124)
of electors voting.
Participation in
aged care
Liaise with COTA, monitor
needs, develop scoping
plan, seek guarantee that
land is available for aged
care facility if funding
provided
Monitor age distribution of
population
Land guaranteed
Plans developed
23% of our
population is over
60.
The median age of
residents is 45.
Aged care remains
a council priority if
funds are obtained.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 15
PRINCIPAL ACTIVITY: Public Conveniences
GOAL: To provide adequate and attractive facilities for residents and visitors
Continued
professional
development and
training for
Councillors
External and in house
training provided
Number of training
sessions/number of
Councillors attending
6 councillors and
the CEO attended
the Good
Governance
Training by LGANT
in May 2012.
Keep software and
hardware up to
date
Annual review of IT
assets
Systems up to date and
functioning efficiently
New server
installed, 2 new
machines and 2
new printers in
2011/12.
Explore Boundary
Expansion to join
with
unincorporated
areas
Consultation with
residents of
unincorporated areas
seeking options.
Consultation with
Coomalie residents to
present options.
Funding for consultations
granted. Consultations
successfully completed
and the best option for
boundary expansion
implemented
Boundary
expansion will be
re visited after
Territory elections
in August 2012.
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Level of cleanliness Inspection of facilities,
upgrading of facilities
Number of inspections
Number of inspections
requiring action
Toilets inspected
daily by cleaners.
Faults attended to
by works crew
ASAP.
Maintain levels of service
to public conveniences
Budget Allocation
Efficient contractors
engaged
Funds allocated
Contractors work
checked for
inadequacies
Contractors
engaged and
monitored by
Operations
Manager within
budget allocation.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 16
PRINCIPAL ACTIVITY: Sanitation and Garbage
GOAL: To maintain and improve environmental management
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Maintain levels of service
to garbage facilities
Budget Allocation
Efficient contractors
engaged
Funds allocated
Contractors work
inspected
Garbage
contractor
engaged and
monitored by
Operations
Manager.
Relocate Batchelor tip or
convert to waste transfer
facility
Negotiate with
landholders, seek grant
from government
Identify new site
Possession of new site
New costine to be
dug in 2012/13
for Batchelor tip.
PWC have no
concerns at
present with
Batchelor tip.
Expand capacity Adelaide
River tip
Construct second skip
bay
Monitor volume of
waste in dry season
Skip pick up twice
a week in dry
season.
New costine to be
dug in 2012/13 at
Adelaide River tip.
Expand recycling
(aluminium cans, waste
oil, batteries)
Encourage commercial
operators. Apply for
grants
Number of recycling
stations, volume
recycled
Recycling
constant at both
towns. Increase
community
awareness
2012/13.
Provision of 240 litre
garbage bins
Budget Allocation
Reduce garbage
collection to once per
week
Funds allocated
Decrease in cost of
collection service
Garbage service
delivered to town
areas once a
week for domestic
and twice a week
for commercial
within budget.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 17
PRINCIPAL ACTIVITY: Cemeteries
GOALS: To establish and maintain a facility that satisfies the community’s needs
Coomalie Bush Cemetery Adelaide River
Adopt environmentally
friendly practices
Prevent burning of tips
by signage & fines
Number of reports of
fires
3 reported fires at
tips
Ongoing education
program re what to put in
skip bins and what to put
in dry landfill,
indiscriminate dumping
Notices in Stop Press,
direct approach to
commercial users
Number of
indiscriminate dumping
incidents
Improvement in
dumping practices
Tyres are still an
issue being
indiscriminately
dumped.
Our community
needs more
education on
waste. A
recycling initiative
will be
implemented at
all community
events in
2012/13.
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Maintain watering
system, gardens and
ashes pergola at
Coomalie Bush
Cemetery
Budget Allocation Facility and gardens
maintained
The regions
cemeteries are
maintained to an
excellent standard
and visitors
regularly comment
on this.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 18
PRINCIPAL ACTIVITY: PARKS & GARDENS
GOALS: To create and maintain attractive, sustainable open spaces for public use and enjoyment
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Maintain levels of
service to parks &
gardens
Budget Allocation
Efficient contractors
engaged
Funds allocated
Contractors work
inspected
Contractors were
utilised to
maintain the
majority of
Council’s parks
and gardens
within budget.
Plant replacement trees
before mature trees die
Replacement forward
planning
Number of replacement
trees planted
No replacement
trees were
planted. Mature
trees were
inspected by
arborists and
maintained
accordingly.
Provision of additional
playground equipment
Budget Allocation Additional equipment
installed/usage
Council were
successful with a
NTG grant to
install playground
equipment at the
Adelaide River
Oval.
Skate ramps in
Batchelor and
Adelaide River
were also installed
with NTG grant
monies.
Clean silt off low level
after flooding
Contact DIPE as
appropriate
Number of days mud
remains
DIPE were
contacted and
mud removed
when necessary.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 19
PRINCIPAL ACTIVITY: Libraries
GOAL: To satisfy the community’s needs for access to information
Norforce Catafalque Party at Bombing of Darwin Ceremony Adelaide River – February 2012
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Maintain and improve
internet access &
equipment at Adelaide
River Library
Monitor equipment and
maintain and replace as
appropriate.
Number of users Both libraries were
well utilised with
an average of well
over 20 users per
session opening.
Continue to provide
staff for Adelaide River
& Batchelor Libraries
Staff employed Number of clients
borrowing books &
using Libraries
Records from the
libraries show high
usage of
borrowings.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 20
PRINCIPAL ACTIVITY: Sports and Recreation Facilities
GOAL: To provide sporting, recreation and leisure facilities to foster the physical and mental wellbeing of residents and the wellbeing of the community.
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Maintain levels of service
to Sports and Recreation
facilities
Budget Allocation
Staff time allocated
Funds allocated
Facilities maintained
Sport and
Recreation
facilities were
maintained in
good working
order.
Promote commercial use
of oval, bowling green,
tennis courts and pool
Advertising locally and
outside the area
Increased usage of
assets
Commercial use of
facilities will be
implemented in
2012/13.
Construction of cycle
ways
Budget allocation,
grant submission
Cycle ways constructed
and level of usage
No cycle ways
were constructed.
Lighting of Batchelor oval Seek design from
PAWA, contact those
who will be affected
Lighting installed and
level of night usage
No lighting was
installed.
Maintain Adelaide River
Access Shed
Funds Allocated Facility maintained
Increased usage
The Access Shed
has had an
enormous increase
in demand with
the gym
equipment and is
maintained in
good working
order.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 21
PRINCIPAL ACTIVITY: Swimming Pool
GOAL: To provide a well maintained and attractive facility that materially adds to lifestyle in the community
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Actively promote
increased usage,
organised activities for
youth and adults
Liaise with community
groups
Attendance figures The pool was well
utilised during the
season by local
schools, outdoor
education, the
Institute and the
community.
Promote commercial use
of pool
Contact commercial
operators
Attendance figures The pool will be
commercialised in
2012/13.
Review usage of pool by
identifying most popular
hours of use
Revise recording of
attendance
Time frame identified Review of hours in
2012/13 in line
with usage.
Continue to maintain
the swimming pool and
surrounds
Maintain data base of
treatment and results
to find optimum
treatment levels
Pool staff to maintain
grounds
Minimal downtime for
swimming pool
Pool and surrounds in
good condition
Funds allocated for
wages and staff training
Appropriate staff
engaged and training
provided
The pool was not
closed during the
year.
The surrounds
were maintained
and appropriate
staff operated the
pool. Relief staff
will be trained in
2012/13.
Continue to maintain
staffing levels at the
swimming pool
Budget allocation
Provision of training for
staff
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 22
PRINCIPAL ACTIVITY: Community Recreation
GOAL: To guide the community towards sporting, recreation and leisure pursuits which improve the quality of life for residents and the community as a whole.
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Offer support to
clubs/societies interested
in hosting events
Support organisations
with management
expertise and
manpower
Number of
organisations assisted
Number of events
provided with
assistance
Council assisted
with Australia
Day, Anzac Day,
Territory Day,
Harmony Day,
Seniors Month,
Lingalonga
Festival, Adelaide
River Races,
Adelaide River
Show, School
Holiday Programs,
Clean Up Australia
Day, Batchelor
Museum
Development
Association
Continued employment
of Community Recreation
Officer
Submit funding
application for grant
Funding granted
Continued employment
Performance measures
agreed and
implemented
The Community
Recreation Officer
continued her
employment and
met all agreed
criteria from
funding body.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 23
PRINCIPAL ACTIVITY: Roads
GOAL: To improve the quality of the road network of Coomalie region
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Maintain contact with
DIPE re maintenance
requests for their roads
Arrange visits by DIPE
officers
Operations Manager
monthly reports to
OGM
Number of items
reported
Monthly reports to
Council from OM.
Continual contact with
Dept re road works.
Spray roadsides for
gamba and mission grass
Use contractors
Staff to undertake
remainder
Kilometers of roadside
sprayed
Effectiveness of spray
treatment
100km of roads
sprayed, some twice.
This was effective in
controlling the gamba.
Continue to maintain and
upgrade roads
throughout the region
Program of routine
works
Program of
capital/upgrade works
Routine works carried
out in timely manner
Upgrades/capital works
completed on schedule
and within budget
70km of roads received
maintenance grade.
Solomon Road was
reconstructed and
sealed within budget
from Roads to Recovery
Funding.
Effective use of Roads to
Recovery funding
Carry out works funded
by Roads to Recovery
Works satisfactorily
completed on time and
within budget
Solomon Road was
reconstructed and
sealed within budget
from Roads to Recovery
Funding.
Construct access roads to
rural properties
Lobby for funding
Develop plan to
priortise rural access
roads
Implement plan and
construct rural access
roads over a number of
years
Funding received
Number of access roads
completed
Chin Estate access
roads to be discussed in
2012/13.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 24
PRINCIPAL ACTIVITY: Street Lighting
GOALS: To establish and maintain effective street lighting for the safety of residents
Skate Ramp after Graffiti Art – NTG Grant 2012
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Meet electricity charges
on existing street
lighting and fund the
installation of additional
street lighting
Budget allocation for
electricity charges
Fund new street
lighting as requested
by residents when
funds are available
Budget Allocation
Allocate funds for
additional street lighting
Street lighting was
provided in
Batchelor and
Adelaide River.
Prices increased
dramatically so
budget amended.
Improve lighting on
Adelaide River Bridge
Lobby Power & Water
and DIPE
Lighting installed Lighting will be
improved on
Adelaide River
Bridge with
upgrade to Stuart
Highway in
2012/13.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 25
PRINCIPAL ACTIVITY: Tourism, Parking and Other
GOAL: To encourage development with a view to economic and employment opportunities through fostering sustainable ventures and supporting and contributing to Community Events
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Support Adelaide River
Railway Precinct
Supply letters of support
as required
Contribution to grounds
maintenance by Council
contractor
Letters of support
provided
Area/frequency of
grounds maintenance
by Council contractor
Council
supported the
Adelaide River
railway precinct
and is lobbying
for funding in
2012/13.
Create community profile
by supporting Lingalonga
Festival Committee
Support Lingalonga
Festival held annually;
financial and in-kind
contributions
Funding granted
Attendance figures
Lingalonga
Festival
supported via
Chief Ministers
Grant.
Over 600 people
attended the
festival.
Rationalise signage Liaise with DIPE and
stakeholders re signage
Code developed,
number of signs
eliminated
Signage will be
discussed in 2012
with DIPE.
Walking track (lot 320,
along old rail corridor,
Crater Lake)
Construct and promote Usage No walking track
has been
constructed to
date. Council will
need to apply for
funding.
Support implementation
of Batchelor Tourism
Development Plan
Support implementation
committee
Number of items
implemented
Council are
members of the
Batchelor
Tourism Steering
Committee.
Support Adelaide River
Show Society Show
Financial and in-kind
contributions
Contributions made/
Attendance figures
Donated $1000
to Adelaide River
Show & assisted
setting up.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 26
PRINCIPAL ACTIVITY: Dog Management
GOAL: To ensure responsible ownership of dogs and safety in public places
Support and make
financial contribution to
Community Events
Financial and in-kind
support to: Australia
Day, ANZAC Day,
Territory Day, Seniors
Week, Seniors
Christmas, Clean Up
Australia Day and other
Community Functions
and Events
Financial and in-kind
contributions made
Attendance figures
Council
supported and/or
organised all
events listed.
All were well
attended.
Support implementation
of Adelaide River
Economic Development
Plan
Support Adelaide River
Economic Development
Plan Committee
Number of planned
items implemented
Council have had
discussions with
the AREDP
committee and
will continue in
2012.
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Continue dog control
program
Continued employment
of dog catcher
Enforcement of Dog By-
Laws
Reduction in number of
dogs exceeding two per
household
Number of dogs
impounded
Decrease in reports of
dogs at large
Households with
more than two
dogs were
attended and
complied with
reducing numbers.
24 dogs were
impounded.
Dog complaints still
remain high.
Continue dog de-sexing
program
Funding application
prepared and submitted
Funding received
Number of dogs
de-sexed
No dog desexing
program this year.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 27
PRINCIPAL ACTIVITY: Weeds Management
GOAL: To assist community organisations and residents to access approved chemicals for weed control and to assist residents to control Gamba Grass in order to mitigate fire hazard
Batchelor Swimming Pool – installation of new shade sail
Strategy Statement of Means Performance
Assessment
Performance in
2011/2012
Provision of glyphosate
at cost price
Purchase glyphosate
for resale to residents
Number of residents
using this service
Over 100 drums of
glyphosate were
sold to residents.
Gamba Grass control Budget allocation Effective control of
Gamba grass
Gamba grass was
controlled by
Council and
residents in most
areas.
Crown,
Government and
Aboriginal Land
remain problem
areas .
Weed Control
Budget allocation Effective control of
weeds on three
waterways
Weeds were
controlled on
Snake Creek,
Adelaide River and
Finniss River.
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 28
Financial Graphs
Sources of Income 2011/2012
Expenditure by Category 2011/2012
1250870
51404
576775
257036
51641
Govt Grants
Interest
Rates
Fees and Charges
Other
800246
83947 187207
4944 319022
47670 88925
112417
99043
765197
9049
64840 5455
10496
80568 Administration
Public Conveniences
Sanitation and Garbage
Cemeteries
Parks and Gardens
Libraries
Sport and Recreation
Swimming Pool
Community Recreation
Roads
Streetlighting
Tourism and Other
Dog Management
Glyphosate
Gamba Grass & Weed Management
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 29
Key Performance Indicators
Average Rates and Charges per Assessment
Total Rates and Charges
Number of Assessments
2009/2010 2010/2011 2011/2012
$687 $966 $991
Outstanding Rates, Charges and User Fees
Outstanding Rates, Charges and Fees
Annual Revenue Rates, Charges and Fees
2009/2010 2010/2011 2011/2012
25% 19% 22%
0
200
400
600
800
1000
1200
2009/10 2010/11 2011/12
Average rates and charges per assessment
0%
5%
10%
15%
20%
25%
30%
2009/10 2010/11 2011/12
Outstanding Rates, Charges and Fees
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 30
Rates and Charges as a % of Total Revenue
Total Rates and Charges
Total Revenue
2009/2010 2010/2011 2011/2012
19% 31% 38%
Total Operating Expenditure per Shire Resident
Total Operating Expenditure before capital expenditure
Estimated resident population for Coomalie Shire
2009/2010 2010/2011 2011/2012
$2011 $1987 $2409
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
35.00%
40.00%
45.00%
2009/10 2010/11 2011/12
Rates and Charges as % of Total Revenue
0
500
1000
1500
2000
2500
3000
2009/10 2010/11 2011/12
Total Operational Expenditure per Shire Resident
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 31
Expenditure per km of local roads
Total Operational Road Expenditure
Kilometres of local roads
2009/2010 2010/2011 2011/2012
$7210 $3911 $4638
Lingalonga Festival 2012
0
1000
2000
3000
4000
5000
6000
7000
8000
2009/10 2010/11 2011/12
Expenditure per km of local roads
Coomalie Community Government Council Annual Report 2011 – 2012 Page | 32
Audited Financial Statements 2011/2012
Page No
Independent Auditor's Report 2 - 3
Chief Executive Officer's Certificate 4
General Purpose Financial Report
Statement of Comprehensive Income 5
Statement of Financial Position 6
Statement of Working Capital 7
Statement of Changes in Equity 8
Statement of Cash Flows 9
Notes to the Financial Statements
Note 1 Summary of Accounting Policies 10 - 21
Note 2a Functions 22
Note 2b Components of Functions 23
Note 3 Operating Revenue 24-26
Note 4 Operating Expenses 27-28
Note 5 Gain or loss on disposal of assets 28
Note 6 Cash and Cash Equivalents 29
Note 7 Trade and Other Receivables 29-30
Note 8 Property, Plant and Equipment 31-32
Note 9 33
Note 10 Accumulated Surplus 33
Note 11 Asset Revaluation Reserve 33
Note 12 Reconciliation to Cash Flow Statement 34
Note 13 Commitments for Expenditure 34
Note 14 Financial Indicators 35
Note 15 Conditions over Grants and Contributions 35
Note 16 Events After Balance Date 35
Note 17 Financial Instruments 36-38
Auditor's Independence Declaration 39
Financial Report for the
financial year ended 30 June 2012
Coomalie Community Government Council
TABLE OF CONTENTS
Trade and Other Payables, Provisions
and Other Liabilities
1
COOMALIE COMMUNITY GOVERNMENT COUNCIL
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 JUNE 2012
2012 2011
$ $
CONTINUING OPERATIONS
OPERATING REVENUE
Rates 3 a 576,775 568,473
Fees and User Charges 3 b 257,036 248,907
Investment Income 3 c 51,404 65,234
Other Income 3 d 51,641 19,377
Grants, Subsidies and Contributions 3 e 1,024,036 1,354,574
TOTAL OPERATING REVENUE 1,960,892 2,256,565
OPERATING EXPENSES
Employee Costs 4 a 863,741 610,855
Materials, Contracts and Other Expenses - General 4 b 478,068 764,400
Materials, Contracts and Other Expenses - Roads 4 c 228,228 239,712
Depreciation and Amortisation 4 d 492,195 492,544
Other Expenses 4 e 616,794 581,365
TOTAL OPERATING EXPENSES 2,679,026 2,688,876
OPERATING DEFICIT FROM CONTINUING OPERATIONS (718,134) (432,311)
Grants provided for Capital Purposes 3 e 226,834 399,434
Net Loss on Disposal or Revaluation of Assets 5 (185,131) 0
NET DEFICIT FOR THE YEAR (676,431) (32,877)
(676,431) (32,877)
Note
TOTAL COMPREHENSIVE INCOME FOR THE YEAR
Notes to and forming part of the financial statements are included on pages 10 to 38
5
COOMALIE COMMUNITY GOVERNMENT COUNCIL
STATEMENT OF FINANCIAL POSITION
AS AT THE 30 JUNE 2012
2012 2011
$ $
CURRENT ASSETS
Cash and Cash Equivalents 747,499 1,109,534
Trade and Other Receivables 196,167 201,159
TOTAL CURRENT ASSETS 943,666 1,310,693
NON CURRENT ASSETS
Property,Plant and Equipment 9,237,582 9,216,864
Capital Work in Progress - Roads 72,325 54,799
TOTAL NON CURRENT ASSETS 9,309,907 9,271,663
TOTAL ASSETS 10,253,573 10,582,356
CURRENT LIABILITIES
Trade and Other Payables 71,797 109,091
Provisions 11,339 31,596
Grants Received in Advance 510,183 104,984
TOTAL CURRENT LIABILITIES 593,319 245,671
NET ASSETS 9,660,254 10,336,685
EQUITY
Accumulated Surplus 1,000,043 1,676,474
Asset Revaluation Reserve 8,660,211 8,660,211
TOTAL EQUITY 9,660,254 10,336,685
Note
6
7
8
8
9
9
9
10
11
Notes to and forming part of the financial statements are included on pages 10 to 38
6
COOMALIE COMMUNITY GOVERNMENT COUNCIL
STATEMENT OF WORKING CAPITAL
FOR THE YEAR ENDED 30 JUNE 2012
2012 2011
$ $
CURRENT ASSETS
Cash and Cash Equivalents 747,499 1,109,534
Trade and Other Receivables 196,167 201,159
TOTAL CURRENT ASSETS 943,666 1,310,693
CURRENT LIABILITIES
Trade and Other Payables 71,797 109,091
Provisions 11,339 31,596
Grants Received in Advance 510,183 104,984
TOTAL CURRENT LIABILITIES 593,319 245,671
NET CURRENT ASSETS 350,347 1,065,022
CURRENT RATIO 1.59 5.34
9
Note
6
7
9
9
Notes to and forming part of the financial statements are included on pages 10 to 38
7
COOMALIE COMMUNITY GOVERNMENT COUNCIL
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2012
Accumulated
Funds
Asset
Revaluation
Reserve
Total
$ $ $
Balance at 1 July 2010 1,709,351 8,660,211 10,369,562
Deficit for year (32,877) - (32,877)
Balance at 30 June 2011 1,676,474 8,660,211 10,336,685
Deficit for year (676,431) - (676,431)
Balance at 30 June 2012 1,000,043 8,660,211 9,660,254
Notes to and forming part of the financial statements are included on pages 10 to 38
8
COOMALIE COMMUNITY GOVERNMENT COUNCIL
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2012
Note 2012 2011
$ $
Inflows Inflows
(Outflows) (Outflows)
Receipts
General Rates 549,097 559,086
Fees and User Charges 257,039 248,907
Investment Receipts 51,405 65,234
Grants Utilised for Operating Purposes 1,656,069 1,759,315
Other Operating Receipts 85,336 2,517
Payments
Employee Costs (844,116) (644,231)
Contractual Services and Materials (706,305) (1,004,113)
Other Operating Payments (694,991) (743,147)
Net cash provided by (or used in) operating
activities 12b 353,534 243,568
Payments
Acquisition of property, plant and equipment (698,044) (198,996)
Capital Works in Progress (17,525) (54,799)
Net cash provided by (or used in) investing
activities (715,569) (253,795)
Net Increase/(Decrease) in Cash Held (362,035) (10,227)
Cash at beginning of reporting period 1,109,534 1,119,761
Cash at end of reporting period 12a 747,499 1,109,534
CASH FLOWS FROM OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES
Notes to and forming part of the financial statements are included on pages 10 to 38
9
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
a The Local Government Reporting Entity
b
c Statement of Compliance
d Adoption of new and revised Accounting Standards
AASB 2
AASB 3
AASB 4
AASB 5
AASB 6
AASB 8
AASB 102
Summary of Accounting Policies
Basis of Accounting
This financial report has been prepared on the basis of historical cost except for the
revaluation of certain non-current assets.
Australian Accounting Standards (AAS) include Australian Equivalents to International
Financial Reporting Standards (AEIFRS). Because the Council is a not-for-profit entity and the
AAS include requirements for not-for-profit entities which are inconsistent with International
Financial Reporting Standards (IFRS), to the extent these inconsistencies are applied, this
report does not comply with IFRS. The main impact is in the offsetting of revaluation and
impairment gains and losses within a class of assets.
Business Combinations
This general purpose financial report has been prepared in accordance with the NT Local
Government Act 2008, NT Local Government (Accounting) Regulations 2008, and applicable
Australian Accounting Standards. Financial statements have been prepared on an accrual
basis.
In the current year, the Council has adopted all of the new and revised standards and
interpretations issued by the Australian Accouting Standards Board (AASB) that are relevant to
their operations and effective for the current annual reporting period.
Non-current Assets Held for Sale and Discontinued Operations
The consolidated fund through which the Council controls resources to carry on its functions
has been included in the financial statements forming part of this report.
A summary of the activities along with their contribution to the operating result and their net
assets is provided in Note 2 a.
Exploration for and Evaluation of Mineral Resources
Operating Segments
Inventories
Council has elected not to value land under roads this financial year 2011-12 as per AASB
1051.
The following Australian Accounting Standards have not been applied for the 2011-12 financial
year as they are not mandatory/applicable to Coomalie Community Government Council.
Share-based Payment
Insurance Contracts
10
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
d Adoption of new and revised Accounting Standards (continued)
AASB 111
AASB 112 Income Taxes
AASB 114 Segment Reporting
AASB 117 Leases
AASB 121
AASB 123 Borrowing Costs
AASB 124 Related Party Disclosures
AASB 127
AASB 128
AASB 129
AASB 131 Interest in Joint Ventures
AASB 133 Earnings per Share
AASB 134 Interim Financial Reporting
AASB 140 Investment Property
AASB 141 Agriculture
AASB 1004 Contributions
AASB 1023
AASB 1038 Life Insurance Contracts
AASB 1050 Administered Items
AASB 1052 Disaggregated Disclosures
e
f
g
h
(i)
General Insurance Contracts
The Coomalie Community Government Council is constituted under the Northern Territory
Local Government Act and is domiciled in Australia.
Changes to Accounting Policies
Unless otherwise stated, accounting policies are the same as for the previous year.
Construction Contracts
The Effects of Changes in Foreign Exchange Rates
Separate Financial Statements
Summary of Accounting Policies (continued)
Investments in Associates and Joint Ventures
Financial Reporting in Hyperinflationary Economies
Where rate monies are received prior to the commencement of the rating period, the
amount is recognised as income in the period in which they were received.
Rates
Rates, Grants and Other Income
Rates, grants and other income are recognised as income on receipt of funds or earlier
unconditional entitlement to the funds.
Currency
The Council uses the Australian dollar as its functional currency and its presentation currency.
Constitution
11
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
i
(ii)
(iii)
(iv)
j Cash and Cash Equivalents
k
Trade receivables, loans, and other receivables that have fixed or determinable payments that
are not quoted in an active market are classified as ‘loans and receivables’. Loans and
receivables are measured at amortised cost using the effective interest rate method less
impairment.
Non-Cash Contributions
Grants and Subsidies
Rates, Grants and Other Income (continued)
Cash and cash equivalents includes cash on hand, all cash and cheques receipted but not
banked at the period end, deposits held at call with financial institutions, other short term,
highly liquid investments with original maturities of twelve months or less that are readily
convertible to known amounts of cash and which are subject to an insignificant risk of changes
in value.
Other Income including Contributions
A financial instrument is recognised if the Council becomes a party to the contractual
provisions of the instrument. Financial assets are recognised at trade date (less impairment).
Financial assets are derecognised if the Council transfers the financial asset to another party
without retaining control or substantially all risks and rewards of the asset. Financial liabilities
are derecognised if the Council’s obligations specified in the contract expire or are discharged
or cancelled.
Financial Instruments
Financial Assets
The Council classifies its financial assets as loans and receivables. The classification depends
on the purpose for which the financial instrument was acquired. The Council determines the
classification of its financial instruments at initial recognition and re evaluates this designation
at each reporting date.
Loans and Receivables
Summary of Accounting Policies (continued)
Non-cash contributions in excess of the recognition thresholds set out in Note 1.n. in
value, are recognised as income and as non-current assets. Non-cash contributions
below the thresholds are recorded as income only.
Other income is recognised as a receivable when it is probable that it will be received
and the amount is known, otherwise the amount is recognised on receipt.
Where the Council has an obligation to use a grant or subsidy in a particular manner
the amount is recognised as income on receipt. Unspent funds are recognised as a
liability - grants received in advance until the obligation is satisfied.
12
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
k
Effective Interest Method
The effective interest method is a method of calculating the amortised cost of a financial asset
and of allocating interest income over the relevant period. The effective interest rate is the rate
that exactly discounts estimated future cash receipts (including all fees on points paid or
received that form an integral part of the effective interest rate, transaction costs and other
premiums or discounts) through the expected life of the financial asset, or, where appropriate,
a shorter period.
Impairment of Financial Assets
Financial assets are assessed for indicators for impairment at each Statement of Financial
Position date. Financial assets are impaired where there is objective evidence that as a result
of one or more events that occurred after the initial recognition of the financial assets the
estimated future cash flows of the investment that that have been impacted.
For financial assets carried at amortised cost, the amount of the impairment is the difference
between the asset’s carrying amount and the present value of the estimated future cash flows,
discounted at the original effective interest rate.
The carrying amount of financial assets including uncollectible trade receivables is reduced by
the impairment loss through the use of an allowance account. Subsequent recoveries of
amounts previously written off are credited against an allowance account. Changes in the
carrying amount of the allowance account are recognised in the statement of comprehensive
income.
If in a subsequent period, the amount of the impairment loss decreases and the decrease can
be related objectively to an event occurring after the impairment was recognised, the
previously recognised impairment loss is reversed through profit or loss to the extent the
carrying amount of the investment at the date the impairment is reversed does not exceed
what the amortised cost would have been had the impairment not been recognised.
Summary of Accounting Policies (continued)
Derecognition of Financial Assets
The Council derecognises a financial asset only when the contractual rights to the cash flows
from the asset expire, or it transfers the financial asset and substantially all the risks and
rewards of ownership of the asset to another entity. If the Council neither transfers nor retains
substantially all the risks and rewards of ownership and continues to control the transferred
asset, the Council recognises its retained interest in the asset and an associated liability for
amounts it may have to pay. If the Council retains substantially all the risks and rewards of
ownership of a transferred financial asset, the Council continues to recognise the financial
asset and also recognises a collaterised borrowing for the proceeds received.
Financial Instruments (continued)
13
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
k
l
m
Other financial assets are recognised at cost.
Financial Liabilities
The Council classifies its financial liabilities as other financial liabilities. This classification
pertains to financial liabilities that are not held for trading or not designated as at FVPL (Fair
Value through Profit & Loss) upon inception of the liability. The classification depends on the
purpose for which the financial liability was incurred. The Council determines the classification
of its financial liability at initial recognition and re-evaluates this designation at each reporting
date.
Trade and other payables
These amounts represent liabilities for goods and services provided to the Council prior to the
end of the financial year which remain unpaid. The amounts are unsecured and are usually
paid within 30 days of recognition.
Trade and Other Receivables
Financial Instruments (continued)
Summary of Accounting Policies (continued)
Trade receivables are recognised initially at fair value due at the time of sale or service
delivery and settlement of these amounts is required within 30 days from invoice date.
The collectability of receivables is assessed periodically and, if there is objective evidence that
Council will not be able to collect all amounts due, the carrying amount is reduced with
provision being made for doubtful debts. The loss is recognised in other expenses.
All known bad debts were written off against the allowance for doubtful debts at 30 June 2012.
Subsequent recoveries of amounts previously written off are credited against other expenses
in the statement of comprehensive income.
Other Financial Assets
14
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
n Categorisation of Financial Assets and Financial Liabilities
Financial Assets
Cash Cash
Receivables Loans and Receivables (at amortised cost)
Other Financial Assets As applicable
Financial Liabilities
Payables Financial liability (at cost)
o Investments
p Property, Plant and Equipment
Minimum Threshold
$1
$5,000
Other structures $5,000
$5,000
$10,000
$10,000
Office Furniture and Equipment
Buildings
Land
The classes of infrastructure, property, plant and equipment and the minimum threshold value
recognised as an asset by Council are:
Items of infrastructure, property, plant and equipment acquired for a total value of less than the
threshold are treated as an expense in the year of acquisition.
Motor Vehicles and Plant
Road Infrastructure
The Coomalie Community Government Council has categorised the financial assets and
financial liabilities held at balance date as follows:
Categorisation
Financial assets and financial liabilities are presented separately from each other, offsetting
has not been applied.
Financial institution deposits at call and term deposits are treated as cash. Interest revenue is
recognised on an accrual basis.
Summary of Accounting Policies (continued)
Class
Each class of infrastructure, property, plant and equipment is stated at cost or fair value less,
where applicable, any accumulated depreciation and accumulated impairment loss.
15
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
p Property, Plant and Equipment (continued)
(i)
(ii)
(iii) Valuation
(iiii) Depreciation
Details of valuers and methods of valuations are disclosed in Note 8.
Land, buildings, other structures and road infrastructure assets are measured on the
revaluation basis, at fair value, in accordance with AASB116 Property, Plant and
Equipment. Motor Vehicles and Plant, Office Furniture and Equipment are measured at
cost.
Wage and materials expenditure incurred for the acquisition or construction of assets
are treated as capital expenditure. Routine operating maintenance, repair costs and
minor renewals to maintain the operational capacity of the non-current asset is
expensed as incurred, while expenditure that relates to replacement of a major
component of an asset to maintain its service potential is capitalised.
Acquisitions of assets are initially recorded at cost. Cost is determined as the fair value
of the assets given as consideration plus costs incidental to the acquisition, including
freight in, architect’s fees and engineering design fees, and all other establishment
costs.
Non-monetary assets received in the form of contributions are recognised as assets
and income at fair value at the date of receipt. Fair value means the amount for which
an asset could be exchanged between knowledgeable, willing parties in an arm’s length
transaction.
All non-current assets having a limited useful life are systematically depreciated over
their useful lives in a manner which reflects the consumption of the service potential
embodied in those assets. Land is not a depreciable asset.
Assets are depreciated from the date of acquisition or, in respect of internally
constructed assets, from the time an asset is completed and commissioned ready for
use.
Acquisition of Assets
Capital and Operating Expenditure
Non-current physical assets measured at fair value are revalued where required so that
the carrying amount of each class of asset does not materially differ from its fair value
at the reporting date. This valuation may involve the application of a suitable index to
the cost elements of each asset, or may involve an independent assessment of the
value.
Summary of Accounting Policies (continued)
16
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
(iiii) Depreciation (continued)
Buildings 1.5% to 20%
Other Structures 3.75% and 40%
Motor Vehicles and Plant 9% to 37.5%
Office Furniture and Equipment 11.25% to 40%
Roads - Sealed 2% to 2.5%
Roads - Unsealed Prime cost
(iv) Unfunded depreciation
q
r Capital Works in Progress
Council has no intangible assets.
Prime cost
Diminishing Value
Intangible Assets
The cost of infrastructure, property, plant and equipment constructed by the Council includes
the cost of purchased services, materials, direct labour and an appropriate proportion of labour
overheads.
Only intangible assets which have a cost exceeding $10,000 are recognised as intangible
assets.
5%
Where assets have separately identifiable components that are subject to regular
replacement, these components are assigned useful lives distinct from the asset to
which they relate. Any expenditure that increases the originally assessed capacity or
service potential of an asset is capitalised and the new depreciable amount is
depreciated over the remaining useful life of the asset to the Council.
Prime cost
The depreciation rates and estimated useful lives of infrastructure, property, plant and
equipment are reviewed annually. Details of the depreciation rates for each class of
asset are generally as follows:
Coomalie Community Government Council has elected not to fund depreciation
expenses for assets that will not be replaced or where external funding sources other
than loans will be obtained to fund their replacement.
Diminishing Value
Diminishing Value
Summary of Accounting Policies (continued)
17
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
s
t
u
v
The Council had no operating or finance leases during this reporting period.
When an impairment loss subsequently reverses, the carrying amount of the asset is
increased to the revised estimate of its recoverable amount, but so that the increased carrying
amount does not exceed the carrying amount that would have been determined had no
impairment loss been recognised for the asset in prior years, a reversal of an impairment loss
is recognised as income, unless the asset is carried at a revalued amount, in which case the
reversal of an impairment loss is treated as a revaluation increase.
An impairment loss is recognised immediately in the Statement of Comprehensive Income,
unless the asset is carried at a revalued amount, in which case the impairment loss is offset
against the asset revaluation reserve of the relevant class to the extent available.
Leases
The asset's recoverable amount is determined as the higher of the asset's fair value less costs
to sell and depreciated replacement cost.
Impairment of Non Current Assets
Each non-current physical and intangible asset and group of assets is assessed for indication
of impairment annually. If an indicator of possible impairment exists, the Council determines
the asset's recoverable amount. Any amount by which the asset's carrying amount exceeds
the recoverable amount is recorded as an impairment loss.
Leases of plant and equipment under which the Council as lessee assumes substantially all
the risks and benefits incidental to the ownership of the asset, but is not the legal owner, are
classified as finance leases. Other leases, where substantially all the risks and benefits remain
with the lessor, are classified as operating leases.
Liabilities - Employee Benefits
Summary of Accounting Policies (continued)
Trade and Other Payables
Trade creditors are recognised upon the receipt of the goods or services ordered and are
measured at the agreed purchase/contract price net of applicable discounts other than
contingent discounts. Amounts owing are unsecured and are generally settled on 30 day
terms.
Employee entitlements are accrued for wages and salaries, annual leave and long service
leave in respect of services provided by employees up to the reporting date. Liabilities for
employee entitlements are assessed at each reporting date. Where it is expected that the
leave will be taken in the next twelve months the liability is treated as a current liability.
Otherwise the liability is treated as non-current.
18
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
v
(i) Salaries and Wages
(ii)
(iii)
(iv)
(v)
w Borrowings
Council had no borrowings during the reporting period.
x Restoration Provision
(i)
(ii)
Long Service Leave
The superannuation expense for the year is the amount of the statutory contribution the
Council makes to the superannuation plan which provides benefits to employees. The
plan is an accumulation fund that is not seen to require additional contributions by the
Council at any one time.
Sick leave taken in the future will be met by future entitlements and hence no
recognition of sick leave has been made in these financial statements.
Sick Leave
A liability for salaries and wages is recognised and measured as the amount unpaid as
at the reporting date at current pay rates in respect of employee's services up to that
date. This liability is treated as a payable and not as a provision.
Annual Leave
A provision is made for the cost of restoration of assets and other future restoration costs
where it is probable the Council will be liable, or required, to incur such a cost on the cessation
of use of the facility. This liability is provided in respect of gravel pits and refuse dumps.
Coomalie Council is of the opinion that major restoration works will not be required at the
Batchelor landfill for the following reasons:
A liability for long service leave is measured as the present value of the estimated
future cash outflows to be made in respect of services provided by employees up to the
reporting date. The value of the liability was calculated using the current pay rates. The
current portion of this liability is relatively certain as to the date and amount of payment
and is treated as a payable. The non-current portion is treated as a provision.
A liability for annual leave is recognised. The current proportion (based on the expected
payment date) is calculated on current wage and salary levels.
Restoration of the landfill is carried out as part of weekly maintenance
As the landfill is sited over the aquifer which supplies Batchelor's water, the site will not
be used for any other purpose once the landfill is closed.
Therefore, no provision has been made for restoration works to the Batchelor landfill.
Superannuation
Liabilities - Employee Benefits
Summary of Accounting Policies (continued)
19
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
y Asset Revaluation Reserve
z Reserves
(i)
(ii)
aa Goods and Services Tax
The asset revaluation reserve comprises adjustments relating to changes in value of
infrastructure, property, plant and equipment that do not result from the use of those assets.
Net incremental changes in the carrying value of classes of non-current assets since their
initial recognition are accumulated in this reserve.
Constrained Works Reserve
This reserve represents grants and subsidies received for specific operational projects
which have not been fully spent within the reporting period.
Operational Grants Reserve
This reserve represents grants and subsidies received for capital works or projects
which have not yet been carried out.
The following reserves are cash backed reserves and represent funds that are accumulated
within the Council to meet anticipated futures needs. In each case the amount relates to a
perceived future requirement which is not currently a liability.
Increases and decreases on revaluation are offset within a class of assets. Where a class of
assets is decreased on revaluation, that decrease is offset first against the amount remaining
in the asset revaluation reserve in respect of that class. Any excess is treated as an expense.
When an asset is disposed of, the amount in the reserve in respect of that asset is retained in
the reserve.
Revenues, expenses and assets are recognised net of the amount of goods and services tax
(GST), except:
(i). where the amount of GST incurred is not recoverable from the taxation authority, it is
recognised as part of the cost of acquisition of an asset or as part of an item of expense; or
(ii). for receivables and payables which are recognised inclusive of GST, the net amount
recoverable from, or payable to, the taxation authority is included as part of receivables or
payables.
Cash flows are included in the Statement of Cash Flows on a gross basis. The GST
component of cashflows arising from investing and financing activities, which is recoverable
from or payable to the taxation authority, is classified as operating cash flows.
Summary of Accounting Policies (continued)
20
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
1
bb Accumulated Surplus
cc Rounding and comparatives
Amounts included in the financial statements have been rounded to the nearest $1.
dd Financial Risk Management
ee Taxation
ff Economic Dependence
Details of financial instruments and the associated risks are shown at Note 17.
The Council minimises its exposure to financial risk by not investing in derivatives or other
risky investments. Investments in financial assets are only made when those assets are with a
bank or other financial institution in Australia, and are for a period of less than one year.
Comparative information has been restated where necessary to be consistent with disclosures
in the current reporting period.
This represents the amount of Council's net funds not set aside in reserves to meet specific
future needs. The main part of this amount is not available for Council to spend as it has
already been invested in assets used to provide services.
During the year the Coomalie Community Government Council received grants from
government departments, and the future operation of the council is dependent upon continued
funding from government departments.
Income of the Council is exempt from Commonwealth taxation except for Fringe Benefits Tax
and Goods and Services Tax (GST). The net amount of GST recoverable from the ATO or
payable to the ATO is shown as an asset or liability respectively.
Summary of Accounting Policies (continued)
21
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
2 a FUNCTIONS
Budget
2012
Actual 2012 Actual
2011
Budget
2012
Actual 2012 Actual 2011 Budget
2012
Actual
2012
Actual
2011
FUNCTIONS
Administration 1,201,306 1,165,120 1,205,051 760,936 800,246 698,374 440,370 364,874 506,677
Housing and Community
Services 253,683 253,889 248,924 271,050 276,092 307,448 (17,367) (22,203) (58,524)
Recreation / Cultural
Services 127,643 168,032 220,744 761,065 667,079 569,200 (633,422) (499,047) (348,456)
Transport 573,556 384,223 750,454 1,390,684 765,198 645,309 (817,128) (380,975) 105,145
Public Order & Safety 1,500 838 833 6,400 5,456 4,533 (4,900) (4,618) (3,700)
Economic and Other
Services 30,285 30,493 229,993 195,539 164,955 464,012 (165,254) (134,462) (234,019)
TOTAL FUNCTIONS 2,187,973 2,002,595 2,655,999 3,385,674 2,679,026 2,688,876 (1,197,701) (676,431) (32,877)
Actual
2012
Actual 2011 Actual
2012
Actual
2011
FUNCTIONS
Administration 537,475 573,802 559,307 561,074
Housing and Community
Services 262,571 280,754
Recreation / Cultural
Services 132,352 213,042 716,303 753,770
Transport 566,543 750,322 7,580,872 7,483,038
Public Order & Safety - - 5,573 5,749
Economic and Other
Services 14,500 216,842 112,956 132,479
TOTAL FUNCTIONS 1,250,870 1,754,008 9,237,582 9,216,864
Income, expenses and assets have been directly attributed to the following functions. Details of those functions are
set out in Note 2 b
INCOME EXPENSES OPERATING RESULTS
GRANTS INCLUDED ASSETS HELD
22
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
2 b COMPONENTS OF FUNCTIONS
The activities relating to council’s functions are:-
(i) Administration
(ii) Housing and Community Service
(iii) Public Order and Safety
(iv) Recreation and Cultural Services
(v) Transport
(vi) Economic and Other Services
This division includes outlays on administration, support, regulation and operation of general
public services. Such services include council’s administration as an elected body and
administration, management, governance and corporate services not allocated to other
functions.
This division includes outlays on administration and operation of services connected with
public order and safety within the scope of local government. Such services includes the
control of domestic animals and livestock.
This division includes outlays on all aspects of servicing and operating the road system,
including maintenance, construction, rehabilitation and transport services. Such services
includes planning, designing, construction, extending and improving roads and highways and
associated structures such as bridges, traffic lights and drainage.
This division includes outlays on administration, operation and management of economic
affairs. Economic affairs include Tourism, Parking, Street Lighting, Fire Mitigation, Gamba
and Weed Control, Bush Care and other organisational support.
This division includes outlays on administration, regulation and provision of housing and
community amenities. Such amenities include public conveniences, garbage collection,
sanitation and cemeteries.
This division includes outlays on the administration, regulation, support and operational
aspects of recreational and cultural services. Such services include facilities and venues,
recreation parks, gardens and reserves, libraries, sport and recreation facilities, swimming
pool and museums.
23
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
3 OPERATING REVENUE 2012 2011
$ $
a RATES
General rates 576,775 568,473
Total Rates 576,775 568,473
b FEES AND USER CHARGES
User Charges
Waste management service 248,239 244,919
Total User Charges 248,239 244,919
Fees
Rate searches 6,786 1,009
Service charges 2,011 2,979
Total Fees 8,797 3,988
Total Fees and User Charges 257,036 248,907
c INVESTMENT INCOME
Interest on overdue rates & charges 18,444 15,260
Interest on investments 32,924 49,851
Interest on operating account 36 123
Total Investment Income 51,404 65,234
d OTHER INCOME
Donations 4,034 2,004
Hire of equipment 151 276
Sale of goods 15,984 -
Fuel subsidy 679 580
Other income 30,793 16,517
Total Other Income 51,641 19,377
24
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
3 OPERATING REVENUE (continued) 2012 2011
$ $
e GRANTS, SUBSIDIES & CONTRIBUTIONS
General Purpose Grants
Commonwealth Government 413,274 407,472
NT Government 491,825 528,769
Total General Purpose Grants 905,099 936,241
Other Grants, Subsidies & Contributions
Northern Territory Government
Sports and Community Recreation 33,195 30,178
Bushcare - 25,000
Community Benefit 20,342 6,000
Gamba & Fire Hazard - 10,000
Youth Facility - 58,300
Libraries and museums 47,316 45,595
SPG - 37,386
Commonwealth Government
Gamba Grass & Weed Management Project - 156,364
Total Special Purpose grants 100,853 368,823
Other Grants
NDRAA Flood Grant - 31,332
Commonwealth - Grants for Others 18,084 18,178 Total Other Grants 18,084 49,510
Total Grants, Subsidies and Contributions 1,024,036 1,354,574
GRANTS PROVIDED FOR CAPITAL
PURPOSES
Roads to Recovery 180,834 369,434
SPG Skateramps 46,000 -
Rum Jungle Bowls Club Grant - 30,000
Total Grants provided for Capital Purposes 226,834 399,434
TOTAL GRANTS 1,250,870 1,754,008
25
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
3 OPERATING REVENUE (continued) 2012 2011
$ $
Individually Significant Item
SOURCES OF GRANTS
Commonwealth Government 594,108 982,780
Northern Territory Government 636,420 771,228
Other 20,342 -
1,250,870 1,754,008
In June 2012 Council received the following grants for the 2012/13 year:
$2,000 Seniors Month, $213,897 Federal Assistance Grant quarter 1 & 2, $239,776
NT Operational Grant and $54,510 SPG Adelaide River Access Shed. This has been
recognised as a liability - Grants received in advance in the Balance Sheet.
26
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
4 OPERATING EXPENSES 2012 2011
$ $
a EMPLOYEE COSTS
Salaries and wages 770,749 511,744
Employee leave expense (13,369) (11,577)
Superannuation 64,955 58,843
Other expenses 41,406 51,845
Total Employee Costs 863,741 610,855
Total Number of Employees 14 15
b MATERIALS, CONTRACTS & OTHER
EXPENSES - GENERAL
Cleaning and waste collection/management 244,313 289,000
Consultancy fees 27,188 293,682
Stores and materials 11,423 8,934
Repairs and maintenance - general 172,803 159,952
Pool maintenance 7,369 5,183
Printing and stationery 14,972 7,649
Total Materials, Contracts & Other
Expenses - General 478,068 764,400
c MATERIALS, CONTRACTS & OTHER
EXPENSES - ROADS
Repairs and maintenance - roads 80,513 14,999
Specific projects 1,912 71,630
Resheeting 57,553 51,059
Culvert and drainage maintenance 35,089 42,534
Maintenance grading 47,048 55,034
Other 6,113 4,456
Total Materials, Contracts & Other
Expenses - Roads 228,228 239,712
27
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
4 OPERATING EXPENSES (continued) 2012 2011
$ $
d DEPRECIATION & AMORTISATION
Buildings 58,974 58,204
Other structures 24,607 25,531
Motor vehicles and plant 73,962 70,412
Office furniture and equipment 7,464 7,063
Roads infrastructure 327,188 331,334
Total Depreciation & Amortisation 492,195 492,544
e OTHER EXPENSES
Auditors remuneration 13,874 13,675
Accounting Fees 51,139 13,265
Freight - general 4,384 5,193
Grants for others costs 5,671 21,693
Insurance 72,404 58,081
Internet and computer costs 8,804 9,432
Elected members expenses 86,968 62,807
Power and street lighting 37,101 34,628
Purchase of glyphosate 10,496 -
Rates recovery costs 24,247 10,642
Storm damage repairs 948 3,982
Specific grants expenditure 26,943 172,824
Subscriptions and publications 1,282 618
Telephone 25,792 17,413
Vehicle expenses 60,222 49,004
Water and sewerage 52,174 32,614
Other 134,345 75,494
Total Other Operating Expenses 616,794 581,365
5 GAIN OR LOSS ON DISPOSAL OF ASSET
Proceeds from disposal - -
Less: Carrying value of assets sold (185,131) -
Total Loss on Disposal of Assets (185,131) -
28
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
6 CASH AND CASH EQUIVALENTS 2012 2011
$ $
Cash on hand 2,000 2,000
Cash at bank 377,467 246,368
Deposits at call 368,032 861,166
Total Cash and Cash Equivalents 747,499 1,109,534
Total Cash consists of:
Current Cash 747,499 1,109,534
Total Cash and Cash Equivalents 747,499 1,109,534
RESTRICTED CASH SUMMARY
Purpose:
External Restrictions
Included in Assets 102,702 547,022
Total External Restrictions 102,702 547,022
Internal Restrictions
Included in liabilities 510,183 104,984
Total Internal Restrictions 510,183 104,984
Total Unrestricted 134,614 457,528
Total Cash Available 747,499 1,109,534
7 TRADE AND OTHER RECEIVABLES 2012 2011
$ $
Rates - General and Other 180,346 152,666
Debtors - General 7,221 40,908
Prepayments 8,600 8,200
Less: Allowance for Doubtful Debts - (615)
Total Trade and Other Receivables 196,167 201,159
Total Trade and Other Receivables consists of:
Current Trade and Other Receivables 196,167 201,159
Total Trade and Other Receivables 196,167 201,159
Cash is held in the Commonwealth Bank in a business cheque account. Short term
deposits are held in a TIO At Call Cash Account and TIO Direct Term Investment
accounts.
29
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
7 TRADE AND OTHER RECEIVABLES (continued) 2012 2011
a Ageing of Trade Receivables $ $
Trade Receivables are non-interest bearing
and are generally on 30 day terms.
The ageing of Trade Receivables is detailed below:
Not past due 2,609 39,091
Past due 31-60 days 3,639 -
Past due 61-90 days 61 -
Past due 91+ days 912 1,817
Total 7,221 40,908
b Past due but not impaired receivables
As at 30 June 2012 current receivables with a
nominal value of $196,167 (2011 $201,159)
were past due but not impaired. These relate
to a number of customers who are on payment
arrangement plans with Council or who are
deceased and Council is in the process of
selling their properties.
The ageing of these receivables is as follows:
Past due 31-60 days - -
Past due 61-90 days - -
Past due 91+ days 187,567 193,574
Total 187,567 193,574
c Impaired receivables
As at 30 June 2012 receivables with a nominal
value of $0 (2011 $615) were impaired.
d Movement in the allowance for doubtful debts
Balance at beginning of the year 615 615
Impairment losses recognised on receivables
Amounts written off during the year as uncollectable
Impairment losses reversed (615) -
Balance at end of the year - 615
30
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
8 INFRASTRUCTURE, PROPERTY, PLANT & EQUIPMENT
a Reconciliation of movements in assets
Land Buildings Other
Structure
s
Motor
Vehicles &
Plant
Office
Furniture &
Equipment
Roads at
Cost
Roads at
Valuation
Totals
$ $ $ $ $ $ $ $
Basis of Measurement Valuation Valuation Valuation Cost Cost Cost Valuation
Asset Values
Opening gross value 277,912 1,476,485 541,530 660,566 92,176 2,002,682 7,197,042 12,248,393
Adjustments to opening value - - - - - - - -
Additions/renewals - 17,088 30,131 6,000 23,579 621,246 - 698,044
Disposals - - - - (13,630) - (260,560) (274,190)
Write-offs - - - - - - - -
Revaluation adjustment - - - - - - - -
Internal transfers - - - - - - - -
Closing gross value 277,912 1,493,573 571,661 666,566 102,125 2,623,928 6,936,482 12,672,247
Accumulated Depreciation
Opening balance - 630,922 285,562 254,207 38,724 158,302 1,663,812 3,031,529
Adjustments to opening value - - - - - - - -
Depreciation provided - 58,974 24,607 73,962 7,464 62,612 264,576 492,195
Depreciation on disposals - - - - (10,891) - (78,168) (89,059)
Depreciation on write-offs - - - - - - - -
Revaluation adjustment - - - - - - - -
Internal transfers - - - - - - - -
Accumulated Depreciation at period
end - 689,896 310,169 328,169 35,297 220,914 1,850,220 3,434,665
WDV at 30 June 2012 277,912 803,677 261,492 338,397 66,828 2,403,014 5,086,262 9,237,582
WDV at 30 June 2011 277,912 845,563 255,968 406,359 53,452 1,844,380 5,533,230 9,216,864
Work in Progress at 30 June 2012 - 46,830 25,495 - - - - 72,325
Work in Progress at 30 June 2011 - - - - - 54,799 - 54,799
31
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
8 INFRASTRUCTURE, PROPERTY, PLANT & EQUIPMENT (continued)
a Reconciliation of movements in assets (continued)
Land Buildings Other
Structur
es
Motor
Vehicles
& Plant
Office
Furniture &
Equipment
Road
Infrastruct
ure at
Cost
Road
Infrastructu
re at
Valuation
Totals
b Capital expenditure budget
Administration - 17,000 - - 35,000 - - 52,000
Public Order & Safety - - - - - - - -
Housing & Community - - - - - - - -
Recreation & Culture - - 55,000 - - - - 55,000
Transport - - - - - 650,834 - 650,834
Economic & Other Services - - - - - - - -
Total - 17,000 55,000 - 35,000 650,834 - 757,834
Actual 2012 - 17,088 30,131 6,000 23,579 621,246 - 698,044
Capital budget variance - 88 (24,869) 6,000 (11,421) (29,588) - (59,790)
c Valuations
(i) Property
(ii) Roads
Roads are revalued as often as is economically reasonable and were revalued on 30th June 2005.
Some assets have been reclassified to effect a clear distinction between recognised classes of assets. Assets which have been
reclassified and were previously shown at cost are deemed to be at fair value. There is no material financial adjustment to be
made in relation to these transfers.
Property, plant & equipment valuations were determined by reference to the following:
Real Estate holdings in Batchelor were last revalued during 2002/2003 and in Adelaide River during 2003/2004.
32
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
9 2012 2011
$ $
Goods and Services 32,310 10,308
Accrued expenses - other 40,364 96,105
Other (877) 2,678
Total Trade and Other Payables 71,797 109,091
Provisions
Annual Leave 11,339 24,708
Long Service Leave - 6,888
Total Provisions 11,339 31,596
Grants Received in Advance
Grants Received in Advance 510,183 104,984
Total Grants Received in Advance 510,183 104,984
10 ACCUMULATED SURPLUS
Accumulated surplus 1,676,474 1,709,351
Net result attributable to Council (676,431) (32,877)
Total Accumulated Surplus 1,000,043 1,676,474
11
(i) Movements in the Reserve
Balance at the beginning of the financial year 8,660,211 8,660,211
Total Asset Revaluation Reserve 8,660,211 8,660,211
(ii) Analysis of the Reserve
The closing balance of the asset revaluation
reserve is comprised of the following asset
categories:
Land and buildings 390,873 390,873
Roads infrastructure 8,269,338 8,269,338
Total Asset Revaluation Reserve 8,660,211 8,660,211
ASSET REVALUATION RESERVE
TRADE AND OTHER PAYABLES, PROVISIONS AND
OTHER LIABILITIES
33
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
12 RECONCILIATION TO CASH FLOW STATEMENT
a
2012 2011
$ $
Cash on hand 2,000 2,000
Cash at bank 377,467 246,368
Deposits at call 368,032 861,166
BALANCES PER CASH FLOW STATEMENT 747,499 1,109,534
b Reconciliation of changes in Net Assets to
Cash from Operating Activities
Net Deficit from continuing operations (676,431) (32,877)
Add
Depreciation and amortisation 492,195 492,544
Decrease in receivables 4,992 -
Loss on sale of assets 185,131 -
Increase in grants in advance 405,199 5,307
1,087,517 497,851
Less
Decrease in creditors and accruals (37,295) (164,608)
Increase in receivables - (26,392)
Decrease in employee provisions (20,257) (30,406)
(57,552) (221,406)
Net Cash provided by (or used in) Operating
Activities 353,534 243,568
13 COMMITMENTS FOR EXPENDITURE
Capital Commitments
Finance/Operating Lease Committments
Council has no lease commitments at the reporting date.
Cash at the end of the reporting period as shown in the Cash Flow Statement is
reconciled to the related items in the Statement of Financial Position as follows:-
Council has no Capital expenditure committed at the reporting date.
34
COOMALIE COMMUNITY GOVERNMENT COUNCIL
STATEMENT OF PERFORMANCE MEASUREMENT
FOR THE YEAR ENDED 30 JUNE 2012
14 FINANCIAL INDICATORS 2012 2011
Ratio Ratio
CURRENT RATIO
Current Assets 1.59 5.34
Current Liabilities
RATE COVERAGE PERCENTAGE
Rate Revenue 29% 25%
Total Revenue
RATES & ANNUAL CHARGES OUTSTANDING PERCENTAGE
Rates & Annual charges outstanding 31% 27%
Rates & Annual charges collectable
15 CONDITIONS OVER GRANTS & CONTRIBUTIONS 2012 2011
$ $
Unexpended at the close of the previous
reporting period 547,022 356,694
Less: expended during the current period from
revenues recognised in previous reporting
periods (533,635) (547,658)
Plus: amounts recognised as revenues in this
reporting period but not yet expended in
accordance with the conditions 89,315 737,986
Unexpended at the close of this reporting
period 102,702 547,022
16 EVENTS AFTER THE REPORTING PERIOD
There were no material adjusting events after the reporting period.
Grants and contributions that were obtained on the condition that they be expended on
specified purposes or in a future period but which are not yet expended in accordance
with those conditions are as follows:
35
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
17 FINANCIAL INSTRUMENTS
a Liquidity Analysis
< 1
year
1 to 5 yrs
2012 % $ $ $ $ $
Financial assets
Cash on hand - - - 2,000 2,000
Cash at bank 0.03% 377,467 377,467
Deposits at call 5.40% 368,032 - - - 368,032
Receivables - Rates 15.00% 180,346 - - - 180,346
Receivables - Debtors 7,221 - - - 7,221
933,066 - - 2,000 935,066
Financial liabilities
Trade and Other
Payables
- - - 71,797 71,797
Grants received in
advance
510,183 510,183
- - - 581,980 581,980
2011
Financial assets
Cash on hand - - - 2,000 2,000
Cash at bank 0.04% 246,368 246,368
Deposits at call 5.60% 861,166 - - - 861,166
Receivables - Rates 15.00% 152,666 - - - 152,666
Receivables - Debtors 40,293 - - - 40,293
1,300,493 - - 2,000 1,302,493
Financial liabilities
Trade and Other
Payables
- - - 109,091 109,091
Grants received in
advance 104,984 104,984
- - - 214,075 214,075
b Financial risk management objectives and policies
Non
interest
bearing
TotalFixed interest rate
maturity
Average
interest
rate
Variable
interest rate
The Council’s principal financial instruments comprise receivables, payables and cash and cash
equivalents.
The Council manages its exposure to financial risks, in accordance with its policies. The objectives of
the policies are to maximise the income to the Council whilst minimising the downside risk.
The Council’s activities expose it to normal commercial financial risk. The main risks the Council is
exposed to through its financial instruments are liquidity risk, credit risk, market risk and interest rate
risk. Risks are considered to be low.
Primary responsibility for the identification and control of financial risks rests with the Councillors and
Senior Management under the authority of the Council Councillors.
36
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
17 FINANCIAL INSTRUMENTS (continued)
c Categories of financial instruments
Recognised financial
instruments
Balance
Sheet
Notes
i Financial Assets
Cash and cash
equivalents 6
Loans and receivables 7
ii Financial Liabilities
Trade and other
payables9
d Net fair value of financial assets and liabilities
e Liquidity Risk
f Contingent Assets and Contingent Liabilities
Terms and conditions
Interest is earned at the
bank’s benchmark interest
rate.
There are no contingent assets and liabilities at reporting date.
Cash and cash equivalents: The carrying amount approximates fair value because of their short-term
maturity.
Liquidity risk arises from the financial liabilities of the entity and the Council’s subsequent ability to
meet its obligations to repay its financial liabilities as and when they fall due.
The Council reduces its exposure to liquidity risk by monitoring its cash flows closely through rolling
future cash flows and monitoring the ageing of receivables and payables.
As the Council does not have any borrowings, it manages its exposure to liquidity risk by mantaining
short term investments of less than one year to cater for unexpected volatility in cash flows.
Accounting Policies
Details are set out in note 1(c).
Trade Receivables are carried at
nominal amounts due less any
provision for doubtful debts. A
provision for doubtful debts is
recognised when collection of the
full nominal amount is no longer
probable.
Loans are measured at amortised
cost subsequent to initial
recognition, with any adjustments to
the carrying amount going through
the profit and loss.
Liabilities are recognised for
amounts to be paid in the future for
goods and services received,
whether or not billed to the Council.
Credit sales are normally
on 30 day terms or other
negotiated terms.
Loans are settled on
negotiated terms.
Trade liabilities are
normally settled on 30 day
terms or other negotiated
terms.
37
COOMALIE COMMUNITY GOVERNMENT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2012
17 FINANCIAL INSTRUMENTS (continued)
g Credit Risk
h Market Risk
i Interest Rate Risk
2012 2011
Financial Assets $ $
Cash and cash equivalents 747,499 1,109,534
j Sensitivity Analysis
Interest rate + 1.00%
Interest rate - 1.00%
The council does not have any significant credit risk exposure to any single entity or group having
similar characteristics. In the case of rate receivables, the Council has the power to sell property to
recover any defaulted amounts. In other cases, the Council assesses the credit risk before providing
goods or services.
Credit risk is the risk of financial loss to the Council if a customer or counterparty to a financial
instrument fails to meet its contractual obligations. Exposure to credit risk is monitored by management
on an ongoing basis. The maximum exposure to credit risk, excluding the value of any collateral or
other security, is limited to the total carrying value of financial assets, net of any provisions for
impairment of those assets, as disclosed in the balance sheet and notes to the financial statements.
Market risk is the risk that changes in market prices, such as interest rates and equity prices will affect
the Council’s income or the value of its holdings of financial instruments. The Council does not have
any material market risk exposure.
Interest rate risk refers to the risk that the fair value or future cash flows of a financial instrument will
fluctuate because of changes in market interest rates. The Council is exposed to interest rate risk
primarily from its cash surpluses invested in short term interest bearing deposits. The deposits are only
made with reputable financial institutions with maturity dates generally being no more than 30 days.
As at balance date the Council had the following financial instruments exposed to variable interest rate
risk:
At balance sheet date the Council has not entered into any loans or other financial commitments that
present exposure to interest rate risk. Credit cards are the only short term financial instrument used by
the Council and balances are cleared at month end.
The table below details the interest rate sensitivity analysis of the Council at the reporting date holding
all other variables constant. A 100 basis point change is deemed to be reasonably possible and is
used when reporting interest rate risk.
The method used to arrive at the possible risk of 100 basis points was based on both statistical and
non-statistical analysis. The statistical analysis has been based on the Council’s cash rate for the past
years. This information is then revised and adjusted for reasonableness under the current economic
circumstances.
Impact on Profit
Higher/(Lower)
2012
$
Impact on Profit
Higher/(Lower)
2011
$
7,475
(7,475)
11,095
(11,095)
38