2019/2020 ANNUAL BUDGET · million. Towards this project cost, Darwinia Cottages Cranbrook Committee Inc will contribute $283,575, with the Shire contributi ng $225,000. The balance

2019/2020 ANNUAL BUDGET

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BUDGET SUMMARY

It is my pleasure to present a summary of the Shire’s 2019/2020 budget on behalf of the Council.

As in previous years, the financial climate in which the Shire operates continues to be constrained. Nationally, the Coalition’s recent election victory provides some certainty that the economic policies announced in the May Budget will be introduced. Some of the key measures that will impact on the Local Government sector include:

• WA receiving $151.3 million in Financial Assistance Grants (FAG) in 2019/2020, with $91.4 million allocated for general purpose assistance and the remaining $59.9 million in untied road funding; and

• Increased funding for Roads to Recovery, Blackspot and Bridges Renewal Programmes as part of a $2.2 billion Road Safety and Upgrade package.

From a Shire perspective, the FAG contribution in 2019/2020 will be approximately $1.3 million and the Roads to Recovery road grant contribution is $323,722. Additionally, $270,000 has been budgeted for bridges’ renewal.

Local Government continues to play a key role in the broader community through the delivery of essential services and infrastructure. The responsibilities of the sector include:

• Infrastructure and property services, including local roads, bridges, footpaths, drainage, waste collection and management;

• Provision of recreation facilities, such as parks, sports fields and stadiums, golf courses, swimming pools, sports centres, halls, camping grounds and caravan parks;

• Health services such as water and food inspections, immunisation services, toilet facilities, noise control and meat inspection and animal control;

• Community services, such as child-care, aged care and accommodation, community care and welfare services;

• Building services, including inspections, licensing, certification and enforcement; • Planning and development approval; • Administration of facilities, such as airports and aerodromes, ports and marinas, cemeteries,

parking facilities and street parking; and • Cultural facilities and services, such as libraries, art galleries and museums.

Local Government is endowed with a power of general competence under the Local Government Act 1995, and this, combined with the nature of the sector’s prescribed functions and activities, means that it has significant impact on local economic outcomes and can be an important partner for the State Government in delivering on its economic priorities. This is particularly evident where there is market failure and an expectation that local government will fill the gap through regulation and the delivery of services and infrastructure.

An example of this was in 2017 when, in partnership with the Shires of Broomehill-Tambellup, Kojonup, Katanning and Jerramungup, the Shire applied to the State Government for financial assistance to undertake the Great Southern Aged Accommodation Project (Regional Aged Accommodation Program – RAAP). This project sought grant funding to assist in the construction of 14 Independent Living Units (ILUs) across the region for seniors, and included five ILUs to be built on Lots 82 and 83 Grenfell Street, Cranbrook.

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This funding request followed an announcement by the Commonwealth that $10 million in funding had been approved under the Building Better Regions Fund (BBRF) towards the construction of 31 key worker accommodation units and 16 ILUs across the region, including Cranbrook where it is proposed to build one staff house on Lot 107 King Street (corner of Mason Street). The BBRF grant was conditional on the State providing contributory funding through the Regional Aged Accommodation Program, and I am pleased to report that the Department of Primary Industries and Regional Development approved an amount of $2.6 million towards this project in September, 2018.

The total budgeted cost in 2019/2020 to build the five ILUs and one staff house in Cranbrook is $2.23 million. Towards this project cost, Darwinia Cottages Cranbrook Committee Inc will contribute $283,575, with the Shire contributing $225,000. The balance of the project is fully grant funded.

I am pleased to report that Tenders for the ILUs and staff house were advertised recently. Work on the development is expected to commence in September 2019.

As has been the case previously, the 2019/2020 budget continues to reflect those programmes and projects identified in the Corporate Business Plan. The budget process has been lengthy and very much an exercise in prioritising competing demands – determining what needs to be done with the limited funds available. I am pleased to report that a balanced budget has been achieved in 2019/2020 through a combination of dialogue, project concessions, expenditure restraint, deferred commitments and continued state and commonwealth funding. A modest increase in rates of 2.5% levied across all UV and GRV rated properties throughout the Shire, together with a 2.5% increase on the minimum rate, has generated an additional $61,300 in rates revenue for the current year.

The decision to increase rates by 1.2% over and above the inflation rate of 1.3% was made after all other options to increase revenue were explored. At the end of the day, a number of financial models were prepared that showed the likely impact of different rate increases on the bottom line. The agreed increase not only allows the Council to achieve a balanced budget, but it also provides for an amount of $645,590 to be transferred to Reserve accounts, including $168,000 to the Housing Reserve to offset the transfer from the reserve for the cost of the new staff house, as well as an amount of $200,185 to the Rate Discount Reserve to assist in funding improvements to existing and new facilities. A further $100,662 has been transferred to the Leave Reserve in recognition of length of service and pending future retirements. The rate adjustment also ensures that Council is in a position to continue to provide a range of services and facilities throughout the year.

The following budget papers provide significant detail, highlights of which are:

• Total Operating Revenue for the year is estimated to be $4.02m. • Total Operating Expenditure for the year is estimated to be $6.1m before non-cash write backs,

disposals and transfers. • Capital Revenue for the year is estimated to be $3.6m • Capital Expenditure for the year is estimated to be $5.8m

The major projects included in the budget are:

• $1,560,000 has been included for road construction.

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• $1,000,000 has been included for road maintenance and this allocation includes road sign maintenance, tree pruning and verge spraying.

• $2,230,000 has been included in the budget for five new independent living units and one staff

house in Cranbrook. The project will be funded through the Building Better Regions Funding programme, the Regional Aged Accommodation Program, Darwinia Cottages Cranbrook Committee Inc, and the Housing Reserve.

• $200,000 has been budgeted for Stage One of the Cranbrook Works Depot upgrade. The

allocation provides for the decommissioning of the existing underground fuel tanks, the purchase of new fully-bunded overhead tanks, and the construction of a new wash-down bay. The project will be partially funded through the Works Depot Reserve to an amount of $90,000.

• $140,000 has been provided in the budget for upgrades to the ablutions at Lake Poorrarecup. The

project is subject to $105,000 in grant funding and $35,000 from the Rate Discount Reserve.

• $18,453 in carry over funding has been included in the budget for shade cover and artificial turf at the Frankland River Day Care. The cost of this project will be funded from the Rate Discount Reserve.

• $12,000 in carry over funding has been included towards the cost of new entry statements for Tenterden.

• $35,000 has been provided to allow for a range of activities, including a Women in Business Forum, Outdoor Kids programme, general community activities and a Seniors’ Week outing later in the year. It is anticipated that the cost of these projects will be grant funded.

• $20,000 has been budgeted to develop concept plans for an expansion of the industrial land in

Cranbrook. Economic development remains a key priority for the Council and in recent months three industrial blocks in Cranbrook have been sold.

• Carry over funding – The budget also includes $337,700 in expenditure for the new Tunney Fire Shed, towards which a grant of $307,700 has been received.

All these budget items and capital works improvements represent a significant investment by the Shire over the next 12 months. This summary is intended as a snapshot of the projects in this year’s budget. Funding sources, loan indebtedness and reserve balances are clearly outlined in the following pages.

I commend this budget to you as a fiscally responsible budget that continues to provide the level of services and facilities that ratepayers and residents have come to expect and enjoy.

Peter Northover CHIEF EXECUTIVE OFFICER 16 July, 2019

SHIRE OF CRANBROOK

BUDGET

FOR THE YEAR ENDED 30 JUNE 2020

TABLE OF CONTENTS

Statement of Comprehensive Income by Nature or Type 3

Basis of Preparation 4

Statement of Comprehensive Income by Program 5

Statement of Cash Flows 7

Rate Setting Statement by Program 8

Rates and Service Charges 9

Net Current Assets 12

Reconciliation of Cash 15

Fixed Assets 16

Asset Depreciation 18

Borrowings 19

Cash Backed Reserves 21

Fees and Charges 22

Grant Revenue 22

Other Information 23

Major Land Transactions 24

Major Trading Undertaking 25

Interests in Joint Arrangements 25

Trust 27

Significant Accounting Policies - Other 27

Significant Accounting Policies - Change in Accounting Policies 28

Detailed Capital Statement - Appendix A 30

Detailed Operating Statement - Appendix B 36

Five Year Road Construction Program - Appendix C 59

Ten Year Plant Replacement Program - Appendix D 61

Five Year Building Maintenance Schedule - Appendix E 64

Detailed List of Donations - Appendix F 73

Schedule of Fees and Charges - Appendix G 74

SHIRE'S VISIONThat the Shire of Cranbrook is a proactive, sustainable, safe, friendly and prosperous place to be.

SHIRE OF CRANBROOK

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REVISED BUDGET ACTUAL BUDGET

OPERATING ACTIVITIES 2019/2020 30/06/2019 2018/2019

Net Current Assets at start of financial year Surplus/(Deficit) 1,449,464$ 1,734,182$ 1,734,182$ Accruals & Deferments (41,447)$ (41,447)$ Provisions (307,834)$ (307,834)$ Adjusted Net Current Assets at start of financial year Surplus/(Deficit) 1,449,464$ 1,384,901$ 1,384,901$

Operating RevenueGeneral Purpose Funding 3,290,883$ 3,987,036$ 3,235,618$ Governance 6,650$ 5,833$ 5,900$ Law, Order & Public Safety 77,807$ 53,556$ 51,635$ Health 750$ 536$ 750$ Education & Welfare 20,690$ 43,845$ 46,090$ Housing 79,100$ 65,369$ 92,100$ Community Amenities 106,305$ 121,634$ 120,414$ Recreation & Culture 36,550$ 34,630$ 37,950$ Transport 173,992$ 207,558$ 207,146$ Economic Services 132,450$ 157,203$ 130,023$ Other Property & Services 98,100$ 198,751$ 163,700$ Total Operating Revenue 4,023,277$ 4,875,953$ 4,091,326$

Operating ExpenditureGeneral Purpose Funding 131,794$ 133,583$ 143,759$ Governance 426,204$ 362,592$ 409,001$ Law, Order & Public Safety 416,928$ 386,895$ 386,888$ Health 59,241$ 134,806$ 148,392$ Education & Welfare 148,515$ 165,806$ 171,629$ Housing 101,103$ 84,501$ 97,594$ Community Amenities 585,113$ 544,900$ 595,815$ Recreation & Culture 937,735$ 809,644$ 841,235$ Transport 2,917,710$ 2,708,085$ 3,108,534$ Economic Services 304,142$ 288,068$ 300,522$ Other Property & Services 72,009$ 173,595$ 102,047$ Total Operating Expenditure 6,100,494$ 5,792,474$ 6,305,417$

Non Cash Items Written BackDepreciation on Assets 2,445,840$ 2,340,172$ 2,563,500$ (Profit)/Loss on Disposal of Assets 26,300$ 115,779$ 63,300$ Movement in Employee Benefit Provisions -$ (22,874)$ -$ AMOUNT ATTRIBUTABLE TO OPERATING ACTIVITIES 1,844,388$ 2,901,457$ 1,797,610$

SHIRE OF CRANBROOKBUDGET - 2019/2020

MUNICIPAL FUND SUMMARY

SHIRE OF CRANBROOK

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REVISED BUDGET ACTUAL BUDGET

INVESTING ACTIVITIES 2019/2020 30-Jun-19 2018/2019

Capital RevenueGeneral Purpose Funding -$ -$ -$ Governance -$ -$ -$ Law, Order & Public Safety 307,700$ -$ 307,700$ Health -$ -$ -$ Education & Welfare -$ -$ -$ Housing 225,000$ -$ 225,000$ Community Amenities 1,776,500$ -$ 1,175,000$ Recreation & Culture 105,000$ 2,800$ 2,800$ Transport 1,181,205$ 1,309,481$ 1,691,705$ Economic Services -$ -$ 120,000$ Other Property & Services -$ -$ -$ Total Capital Revenue 3,595,405$ 1,312,281$ 3,522,205$

Capital ExpenditureGeneral Purpose Funding -$ -$ -$ Governance 180,400$ 172,596$ 177,500$ Law, Order & Public Safety 337,700$ -$ 337,700$ Health -$ -$ -$ Education & Welfare -$ -$ -$ Housing 448,303$ 1,697$ 450,000$ Community Amenities 1,768,028$ 8,472$ 1,750,000$ Recreation & Culture 158,453$ 26,410$ 44,169$ Transport 2,069,569$ 1,994,537$ 2,795,527$ Economic Services 22,000$ 6,091$ 146,500$ Other Property & Services 832,500$ 867,612$ 905,000$ Total Capital Expenditure 5,816,953$ 3,077,415$ 6,606,396$

Proceeds from Disposal of Plant Assets 519,200$ 568,144$ 555,500$ Proceeds from Disposal of Furniture & Equipment Assets -$ 750$ 800$ Proceeds from Disposal of Assets (Housing/Land) 156,000$ 16,881$ 168,000$ AMOUNT ATTRIBUTABLE TO INVESTING ACTIVITIES (1,546,348)$ (1,179,359)$ (2,359,891)$

FINANCING ACTIVITIES

BorrowingsProceeds of New Borrowings -$ -$ 300,000$ Repayment of Loans (Principle) (99,003)$ (93,748)$ (93,748)$ Repayments from Community Association Loans 8,100$ 8,100$ 8,100$

ReservesTransfers from Reserves 438,453$ 149,935$ 805,192$ Transfers to Reserves (including Interest) (645,590)$ (336,920)$ (457,263)$ AMOUNT ATTRIBUTABLE TO FINANCING ACTIVITIES (298,040)$ (272,634)$ 562,281$

Estimated Surplus/(Deficit) at End of Financial Year (0)$ 1,449,464$ -$

MUNICIPAL FUND SUMMARY

SHIRE OF CRANBROOKBUDGET - 2019/2020

SHIRE OF CRANBROOK

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STATEMENT OF COMPREHENSIVE INCOMEFOR THE YEAR ENDED 30TH JUNE 2020 BY NATURE OR TYPE

2019/20 2018/19 2018/19NOTE Budget Actual Budget

$ $ $

RevenueRates 1(a) 2,509,087 2,448,549 2,447,154Operating grants, subsidies and contributions 9 934,534 1,697,452 1,308,711Fees and charges 8 350,255 408,116 346,154Interest earnings 10(a) 94,950 95,948 75,871Other revenue 10(b) 118,250 222,072 3,300

4,007,076 4,872,137 4,181,190ExpensesEmployee costs (1,460,120) (1,342,907) (1,289,849)Materials and contracts (1,722,367) (1,498,107) (1,940,140)Utility charges (156,980) (152,030) (157,400)Depreciation on non-current assets 5 (2,445,840) (2,340,172) (2,563,500)Interest expenses 10(d) (14,522) (19,414) (20,235)Insurance expenses (187,665) (170,734) (173,656)Other expenditure (70,501) (149,514) (177,701)

(6,057,995) (5,672,878) (6,322,481)Subtotal (2,050,919) (800,741) (2,141,291)

Non-operating grants, subsidies and contributions 9 3,595,405 1,312,281 2,674,358Profit on asset disposals 4(b) 16,200 3,815 27,500Loss on asset disposals 4(b) (42,500) (119,595) (90,800)

3,569,105 1,196,501 2,611,058

Net result 1,518,186 395,760 469,767

Other comprehensive incomeChanges on revaluation of non-current assets 0 0 0Total other comprehensive income 0 0 0

Total comprehensive income 1,518,186 395,760 469,767

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

SHIRE OF CRANBROOK

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FOR THE YEAR ENDED 30TH JUNE 2020

BASIS OF PREPARATION REVENUES (CONTINUED)

The budget has been prepared in accordance with Australian Accounting OPERATING GRANTS, SUBSIDIES AND CONTRIBUTIONSStandards (as they apply to local governments and not-for-profit entities) and Refer to all amounts received as grants, subsidies and contributions that are interpretations of the Australian Accounting Standards Board, and the Local not non-operating grants.Government Act 1995 and accompanying regulations. The Local Government (Financial Management) Regulations 1996 take precedence over Australian NON-OPERATING GRANTS, SUBSIDIES AND Accounting Standards. Regulation 16 prohibits a local government from CONTRIBUTIONSrecognising as assets Crown land that is a public thoroughfare, such as land Amounts received specifically for the acquisition, construction of new or the under roads, and land not owned by but under the control or management of upgrading of non-current assets paid to a local government, irrespective of the local government, unless it is a golf course, showground, racecourse or whether these amounts are received as capital grants, subsidies, contributions recreational facility of State or regional significance. Consequently, some or donations.assets, including land under roads acquired on or after 1 July 2008, have not been recognised in this budget. This is not in accordance with the requirements FEES AND CHARGESof AASB 1051 Land Under Roads paragraph 15 and AASB 116 Property, Plant Revenue (other than service charges) from the use of facilities and charges and Equipment paragraph 7. made for local government services, sewerage rates, rentals, hire charges, fee

for service, photocopying charges, licences, sale of goods or information, fines, Accounting policies which have been adopted in the preparation of this budget penalties and administration fees. Local governments may wish to disclose have been consistently applied unless stated otherwise. Except for cash flow more detail such as rubbish collection fees, rental of property, fines and and rate setting information, the budget has been prepared on the accrual basis penalties, other fees and charges.and is based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and INTEREST EARNINGSliabilities. Interest and other items of a similar nature received from bank and investment

accounts, interest on rate instalments, interest on rate arrears and interest on THE LOCAL GOVERNMENT REPORTING ENTITY debtors.All funds through which the Shire of Cranbrook controls resources to carry on its functions have been included in the financial statements forming OTHER REVENUE / INCOMEpart of this budget. Other revenue, which can not be classified under the above headings, includes

dividends, discounts, and rebates. Reimbursements and recoveries should be In the process of reporting on the local government as a single unit, all separated by note to ensure the correct calculation of ratios.transactions and balances between those Funds (for example, loans and transfers between Funds) have been eliminated. EXPENSES

EMPLOYEE COSTSAll monies held in the Trust Fund are excluded from the financial statements. All costs associated with the employment of person such as salaries, wages, A separate statement of those monies appears at Note 14 to the budget. allowances, benefits such as vehicle and housing, superannuation, employment

expenses, removal expenses, relocation expenses, worker's compensation 2018/19 ACTUAL BALANCES insurance, training costs, conferences safety expenses, medical examinations, Balances shown in this budget as 2018/19 Actual are estimates as forecast at fringe benefit tax, etc.the time of budget preparation and are subject to final adjustments.

MATERIALS AND CONTRACTSCHANGE IN ACCOUNTING POLICIES All expenditures on materials, supplies and contracts not classified under other On the 1 July 2019 the following new accounting policies are to headings. These include supply of goods and materials, legal expenses, be adopted and have impacted on the preparation of the budget: consultancy, maintenance agreements, communication expenses, advertising

AASB 15 - Revenue from Contracts with Customers; expenses, membership, periodicals, publications, hire expenses, rental, leases, AASB 16 - Leases; and postage and freight etc. Local governments may wish to disclose more detail AASB 1058 - Income of Not-for-Profit Entities. such as contract services, consultancy, information technology, rental or lease

expenditures.Explanation of the changes arising from these standards is provided at Note 16.

UTILITIES (GAS, ELECTRICITY, WATER, ETC.)KEY TERMS AND DEFINITIONS - NATURE OR TYPE Expenditures made to the respective agencies for the provision of power, gas

or water. Exclude expenditures incurred for the reinstatement of roadwork on REVENUES behalf of these agencies.RATESAll rates levied under the Local Government Act 1995 . Includes general, INSURANCEdifferential, specified area rates, minimum rates, interim rates, back rates, All insurance other than worker's compensation and health benefit insurance ex-gratia rates, less discounts offered. Exclude administration fees, interest included as a cost of employment.on instalments, interest on arrears, service charges and sewerage rates.

LOSS ON ASSET DISPOSALSERVICE CHARGES Loss on the disposal of fixed assets includes loss on disposal of long term Service charges imposed under Division 6 of Part 6 of the Local Government investments.Act 1995. Regulation 54 of the Local Government (Financial Management) Regulations 1996 identifies these as television and radio broadcasting, DEPRECIATION ON NON-CURRENT ASSETSunderground electricity and neighbourhood surveillance services. Depreciation expense raised on all classes of assets.

Excludes rubbish removal charges. Interest and other items of a similar INTEREST EXPENSESnature received from bank and investment accounts, interest on rate Interest and other costs of finance paid, including costs of finance for loan instalments, interest on rate arrears and interest on debtors. debentures, overdraft accommodation and refinancing expenses.

PROFIT ON ASSET DISPOSAL OTHER EXPENDITUREProfit on the disposal of assets including gains on the disposal of long term Statutory fees, taxes, provision for bad debts, member's fees or State taxes. investments. Losses are disclosed under the expenditure classifications. Donations and subsidies made to community groups.

SHIRE OF CRANBROOK

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STATEMENT OF COMPREHENSIVE INCOMEFOR THE YEAR ENDED 30TH JUNE 2020 BY REPORTING PROGRAM


Revenue 1, 8, 9, 10(a),(b) $ $ $

Governance 5,450 5,776 4,900General purpose funding 3,290,883 3,987,037 3,205,985Law, order, public safety 77,807 53,556 51,635Health 750 536 750Education and welfare 20,690 43,845 46,090Housing 69,100 65,369 69,100Community amenities 106,305 121,634 107,414Recreation and culture 36,550 34,631 36,450Transport 168,992 203,800 431,116Economic services 132,450 157,203 127,050Other property and services 98,099 198,751 100,700

4,007,076 4,872,138 4,181,190Expenses excluding finance costs 5,10(c)(e)(f)(g)Governance (424,204) (358,514) (404,109)General purpose funding (131,794) (133,583) (143,759)Law, order, public safety (416,928) (386,895) (366,888)Health (59,241) (134,805) (148,392)Education and welfare (148,515) (165,806) (171,629)Housing (89,559) (69,892) (81,302)Community amenities (585,113) (544,900) (583,465)Recreation and culture (934,757) (804,839) (804,547)Transport (2,891,210) (2,646,687) (3,247,574)Economic services (304,142) (288,068) (283,534)Other property and services (58,010) (119,476) (67,047)

(6,043,473) (5,653,465) (6,302,246)Finance costs 6, 10(d)Housing (11,544) (14,609) (15,292)Recreation and culture (2,978) (4,805) (4,943)

(14,522) (19,414) (20,235)Subtotal (2,050,919) (800,741) (2,141,291)

Non-operating grants, subsidies and contributions 9 3,595,405 1,312,281 2,674,358Profit on disposal of assets 4(b) 16,200 3,815 27,500(Loss) on disposal of assets 4(b) (42,500) (119,595) (90,800)

3,569,105 1,196,501 2,611,058

Net result 1,518,186 395,760 469,767

Other comprehensive incomeChanges on revaluation of non-current assets 0 0 0Total other comprehensive income 0 0 0

Total comprehensive income 1,518,186 395,760 469,767


SHIRE OF CRANBROOK

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FOR THE YEAR ENDED 30TH JUNE 2020

KEY TERMS AND DEFINITIONS - REPORTING PROGRAMSIn order to discharge its responsibilities to the community, Council has developed a set of operational

OBJECTIVE ACTIVITIESGOVERNANCETo provide a decision making process for the allocation of scarce resources.

Administration and operation of facilities and services to members of Council; other costs that relate to the tasks of assisting elected members and ratepayers on matters which do not concern specific council services.

GENERAL PURPOSE FUNDINGTo collect revenue to allow for the provision of services.

Rates, general purpose government grants and interest revenue.

LAW, ORDER, PUBLIC SAFETYTo provide services for a safer community. Fire prevention, animal control and the administration of local-

laws.

HEALTHTo provide services for environmental and community health.

Food quality control, provide and maintain the Cranbrook and Frankland River doctor's surgeries.

EDUCATION AND WELFARETo provide services for the aged, disadvantaged, children and youth.

Provide financial assistance to community groups and childcare.

HOUSINGTo provide and maintain staff and other housing. Operating, maintenance and rental of Council's staff housing

and other housing.

COMMUNITY AMENITIESTo provide services required by the community. Rubbish and recycling collection services, maintenance of

rubbish disposal sites, control and co-ordination of cemeteries, public conveniences and storm water drainage maintenance. The administration of the town planning scheme, community and environmental services.

RECREATION AND CULTURETo establish and manage recreational and cultural infrastructure and resources.

Maintenance of halls, sporting complexes, reserves, community centres, Lake Poorrarecup and Lake Nunijup. Operation of the Cranbrook and Frankland River libraries.

TRANSPORTTo provide safe and efficient transport services to the community.

Construction and maintenance of streets, roads, footpaths, parking facilities; cleaning and lighting of streets, traffic signage and depot maintenance.

ECONOMIC SERVICESTo assist in the promotion of the shire and its economic wellbeing.

The regulation and provision of tourism, area promotion, building control, noxious weeds, and the operation of the Cranbrook and Frankland River caravan parks.

OTHER PROPERTY AND SERVICESTo monitor and control council's overheads operating accounts.

Private works operations, plant repairs and operations costs.

and financial objectives. These objectives have been established both on an overall basis, reflected by the Shire's Community Vision, and for each of its broad activities/programs.

SHIRE OF CRANBROOK

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STATEMENT OF CASH FLOWSFOR THE YEAR ENDED 30TH JUNE 2020


$ $ $

CASH FLOWS FROM OPERATING ACTIVITIESReceiptsRates 2,509,087 2,418,285 2,447,154Operating grants, subsidies and

contributions 1,022,863 1,720,303 1,308,711Fees and charges 350,255 611,219 763,030Interest earnings 94,950 95,948 75,871Goods and services tax 0 103,896 0Other revenue 118,250 222,072 3,300

4,095,405 5,171,723 4,598,066PaymentsEmployee costs (1,593,005) (1,339,909) (1,397,683)Materials and contracts (1,823,863) (1,447,626) (2,021,297)Utility charges (156,980) (152,030) (157,400)Interest expenses (14,522) (19,805) (20,235)Insurance expenses (187,665) (170,734) (173,656)Other expenditure (70,501) (149,514) (177,701)

(3,846,536) (3,279,618) (3,947,972)Net cash provided by (used in) operating activities 3 248,869 1,892,105 650,094

CASH FLOWS FROM INVESTING ACTIVITIESPayments for purchase of

property, plant & equipment 4(a) (4,209,384) (1,063,468) (3,855,142)Payments for construction of

infrastructure 4(a) (1,607,569) (2,013,947) (1,912,907)Non-operating grants,

subsidies and contributionsused for the development of assets 9 3,595,405 1,312,281 2,674,358

Proceeds from sale of plant & equipment 4(b) 675,200 585,774 724,300

Net cash provided by (used in)investing activities (1,546,348) (1,179,360) (2,369,391)

CASH FLOWS FROM FINANCING ACTIVITIESRepayment of borrowings 6(a) (99,003) (93,748) (93,748)Proceeds from self supporting loans 8,100 8,100 8,100Proceeds from new borrowings 6(b) 0 0 300,000Net cash provided by (used in)

financing activities (90,903) (85,648) 214,352

Net increase (decrease) in cash held (1,388,382) 627,097 (1,504,945)Cash at beginning of year 4,171,558 3,544,461 3,544,461Cash and cash equivalents at the end of the year 3 2,783,176 4,171,558 2,039,517


BY NATURE OR TYPE

SHIRE OF CRANBROOK

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RATES SETTING STATEMENTFOR THE YEAR ENDED 30TH JUNE 2020 BY REPORTING PROGRAM


$ $ $

OPERATING ACTIVITIESNet current assets at start of financial year - surplus/(deficit) 2 (b)(i) 1,449,465 1,384,901 1,384,901

1,449,465 1,384,901 1,384,901Revenue from operating activities (excluding rates)Governance 6,650 5,833 5,900General purpose funding 781,796 1,538,488 758,831Law, order, public safety 77,807 53,556 51,635Health 750 536 750Education and welfare 20,690 43,845 46,090Housing 79,100 65,369 92,100Community amenities 106,305 121,634 107,414Recreation and culture 36,550 34,631 36,450Transport 173,992 207,558 434,616Economic services 132,450 157,203 127,050Other property and services 98,099 198,751 100,700

1,514,189 2,427,404 1,761,536Expenditure from operating activitiesGovernance (426,204) (362,592) (405,109)General purpose funding (131,794) (133,583) (143,759)Law, order, public safety (416,928) (386,895) (366,888)Health (59,241) (134,805) (148,392)Education and welfare (148,515) (165,806) (171,629)Housing (101,103) (84,501) (96,594)Community amenities (585,113) (544,900) (583,465)Recreation and culture (937,735) (809,644) (809,490)Transport (2,917,710) (2,708,085) (3,337,374)Economic services (304,142) (288,068) (283,534)Other property and services (72,010) (173,595) (67,047)

(6,100,495) (5,792,474) (6,413,281)

Non-cash amounts excluded from operating activities 2 (b)(ii) 2,472,140 2,433,078 2,626,800Amount attributable to operating activities (664,701) 452,909 (640,044)

INVESTING ACTIVITIESNon-operating grants, subsidies and contributions 9 3,595,405 1,312,281 2,674,358Purchase property, plant and equipment 4(a) (4,209,384) (1,063,468) (3,855,142)Purchase and construction of infrastructure 4(a) (1,607,569) (2,013,947) (1,912,907)Proceeds from disposal of assets 4(b) 675,200 585,774 724,300Amount attributable to investing activities (1,546,348) (1,179,360) (2,369,391)

FINANCING ACTIVITIESRepayment of borrowings 6(a) (99,003) (93,748) (93,748)Proceeds from new borrowings 6(b) 0 0 300,000Proceeds from self supporting loans 8,100 8,100 8,100Transfers to cash backed reserves (restricted assets) 7(a) (645,590) (336,920) (457,263)Transfers from cash backed reserves (restricted assets) 7(a) 438,453 149,935 805,192Amount attributable to financing activities (298,039) (272,634) 562,281

Budgeted deficiency before general rates (2,509,087) (999,085) (2,447,154)Estimated amount to be raised from general rates 1 2,509,087 2,448,549 2,447,154Net current assets at end of financial year - surplus/(deficit) 2 (b)(i) 0 1,449,465 0


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NOTES TO AND FORMING PART OF THE BUDGETFOR THE YEAR ENDED 30TH JUNE 2020

1. RATES AND SERVICE CHARGES

(a) Rating Information2019/20 2019/20 2019/20 2019/20 2018/19 2018/19

Number Budgeted Budgeted Budgeted Budgeted Actual Budgetof Rateable rate interim back total total total

RATE TYPE Rate in properties value revenue rates rates revenue revenue revenue$ $ $ $ $ $ $ $

Differential general rate or general rate

Gross rental value 0.117428 243 2248836 264,076 0 0 264,076 260641 260,641Unimproved valuationsUnimproved value 0.008595 421 247554500 2,127,731 100 2,127,831 2082033 2,080,638

Sub-Totals 664 249,803,336 2,391,807 100 0 2,391,907 2,342,674 2,341,279Minimum

Minimum payment $

Gross rental value 620 145 224065 89,900 0 0 89,900 84700 84,700Unimproved valuationsUnimproved value 620 44 1920260 27,280 0 0 27,280 21175 21,175

Sub-Totals 189 2,144,325 117,180 0 0 117,180 105,875 105,875

853 251,947,661 2,508,987 100 0 2,509,087 2,448,549 2,447,154Discounts/concessions (Refer note 1(e)) 0 0 0Total amount raised from general rates 2,509,087 2,448,549 2,447,154Specified area rates (Refer note 1(c)) 0 0 0Total rates 2,509,087 2,448,549 2,447,154

All land (other than exempt land) in the Shire of Cranbrook is rated according to its Gross Rental Value (GRV) in townsites or Unimproved Value (UV) in theremainder of the Shire of Cranbrook.

The general rates detailed for the 2019/20 financial year have been determined by Council on the basis of raising the revenue required to meet the deficiency between the total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates and also considering the extent of any increasein rating over the level adopted in the previous year.

The minimum rates have been determined by Council on the basis that all ratepayers must make a reasonable contribution to the cost of local government services/facilities.

Gross rental valuations

Gross rental valuations

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1. RATES AND SERVICE CHARGES (CONTINUED)

(b) Interest Charges and Instalments - Rates and Service Charges

The following instalment options are available to ratepayers for the payment of rates and service charges.

Instalment Unpaid Instalment plan ratesplan admin interest interest

Instalment options Date due charge rate rates$ % %

Option oneSingle full payment 5/09/2019 0 0.0% 11.0%Option twoFirst instalment 5/09/2019 0 0.0% 11.0%Second instalment 6/01/2020 5 5.5% 11.0%Option threeFirst instalment 5/09/2019 0 0.0% 11.0%Second instalment 5/11/2019 5 5.5% 11.0%Third instalment 6/01/2020 5 5.5% 11.0%Fourth instalment 5/03/2020 5 5.5% 11.0%

2019/20 2018/19 2018/19Budget Actual Budgetrevenue revenue revenue

$ $ $Instalment plan admin charge revenue 2,200 2160 2,000Instalment plan interest earned 9,500 9276.86 8,500Unpaid rates and service charge interest earned 15,000 16347.65 14,000

26,700 27,785 24,500

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1. RATES AND SERVICE CHARGES (CONTINUED)

(c) Specified Area RateThe Shire did not raise specified area rates for the year ended 30th June 2020.

(d) Service ChargesThe Shire did not raise service charges for the year ended 30th June 2020.

(e) Waivers or concessionsThe Shire does not anticipate any waivers or concessions for the year ended 30th June 2020.

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2 (a). NET CURRENT ASSETS 2018/192019/20 2019/20 Estimated 2018/19Budget Budget Actual Budget

Note 30 June 2020 01 July 2019 30 June 2019 30 June 2019$ $ $ $

Composition of estimated net current assets

Current assetsCash - unrestricted 3 200,000 1,773,675 1,773,675 200,000Cash - restricted reserves 3 2,583,176 2,374,432 2,374,432 1,839,517Cash - restricted unspent grants 0 23,451 23,451 0Receivables 100,000 186,718 186,718 100,000Inventories 20,000 23,095 23,095 20,000

2,903,176 4,381,371 4,381,371 2,159,517Less: current liabilitiesTrade and other payables (120,000) (224,590) (224,590) (120,000)Long term borrowings (67,595) (99,003) (99,003) (93,748)Provisions (200,000) (332,884) (332,884) (200,000)

(387,595) (656,477) (656,477) (413,748)

Net current assets 2,515,581 3,724,894 3,724,894 1,745,769

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2 (b). NET CURRENT ASSETS (CONTINUED)

EXPLANATION OF DIFFERENCE IN NET CURRENT ASSETS AND SURPLUS/(DEFICIT)

Operating activities excluded from budgeted deficiencyWhen calculating the budget deficiency for the purpose of Section 6.2 (2)(c) of the Local Government Act 1995 the following amounts have been excluded as provided by Local Government (Financial Management) Regulation 32 which will not fund the budgeted expenditure.

2018/192019/20 2019/20 Estimated 2018/19Budget Budget Actual Budget

Note 30 June 2020 01 July 2019 30 June 2019 30 June 2019$ $ $ $

(i) Current assets and liabilities excluded from budgeted deficiency

Net current assets 2 2,515,581 3,724,894 3,724,894 1,745,769

The following current assets and liabilities have been excludedfrom the net current assets used in the Rate Setting Statement.

Adjustments to net current assetsLess: Cash - restricted reserves 3 (2,583,176) (2,374,432) (2,374,432) (1,839,517)Add: Current liabilities not expected to be cleared at end of year

- Current portion of borrowings 67,595 99,003 99,003 93,748Adjusted net current assets - surplus/(deficit) 0 1,449,465 1,449,465 0

(ii) Operating activities excluded from budgeted deficiency

The following non-cash revenue or expenditure has been excluded from operating activities within the Rate Setting Statement.

Adjustments to operating activitiesLess: Profit on asset disposals 4(b) (16,200) (3,815) (3,815) (27,500)Less: Movement in N/C Employee Provisions 0 (22,874) (22,874) 0Add: Loss on disposal of assets 4(b) 42,500 119,595 119,595 90,800Add: Depreciation on assets 5 2,445,840 2,340,172 2,340,172 2,563,500Non cash amounts excluded from operating activities 2,472,140 2,433,078 2,433,078 2,626,800

(iii) Reason for adjustment to Adjusted net current assets - surplus/(deficit) on 1 July 2019

The Shire has elected to retrospectively apply the cumulative effect of applying AASB 1058 Income of Not-for-Profit Entitiesat the date of initial application of the standard, being 1 July 2019. The impact of applying the standard was to recognise unspent grants and contributions for construction of recognisable non-financial assets controlled by the Shire as a liability. The openingbudgeted surplus/deficit on 1 July 2019 has been amended accordingly from the estimated actual closing surplus/deficit.Refer to note 16 for further explanation of the impact of the changes in accounting policies

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2 (c). NET CURRENT ASSETS (CONTINUED)

SIGNIFICANT ACCOUNTING POLICIES

CURRENT AND NON-CURRENT CLASSIFICATION TRADE AND OTHER RECEIVABLESIn the determination of whether an asset or liability is Trade and other receivables include amounts due from current or non-current, consideration is given to the ratepayers for unpaid rates and service charges and time when each asset or liability is expected to be other amounts due from third parties for goods sold andsettled. The asset or liability is classified as current if it services performed in the ordinary course of business.is expected to be settled within the next 12 months, being the Shire's operational cycle. In the case of Receivables expected to be collected within 12 monthsliabilities where the Shire does not have the unconditional of the end of the reporting period are classified as right to defer settlement beyond 12 months, such as current assets. All other receivables are classified as vested long service leave, the liability is classified non-current assets.as current even if not expected to be settled within the next 12 months. Inventories held for trading are Collectability of trade and other receivables is reviewed classified as current even if not expected to be on an ongoing basis. Debts that are known to be realised in the next 12 months except for land held uncollectible are written off when identified. An for sale where it is held as non-current based on the allowance for doubtful debts is raised when there is Shire's intentions to release for sale. objective evidence that they will not be collectible.

TRADE AND OTHER PAYABLES CONTRACT LIABILITIESTrade and other payables represent liabilities for goods An entity’s obligation to transfer goods or services to aand services provided to the Shire prior to the end of the customer for which the entity has received consideration financial year that are unpaid and arise when the (or the amount is due) from the customer. Grants to acquire Shire of Cranbrook becomes obliged to make or construct recognisable non-financial assets to be future payments in respect of the purchase of these controlled by the Shire are recognised as a liability until goods and services. The amounts are unsecured, are such time as the Shire satisfies its obligations under the recognised as a current liability and are normally paid agreement.within 30 days of recognition.

EMPLOYEE BENEFITSCONTRACT ASSETS Short-term employee benefits A contract asset is the right to consideration in exchange Provision is made for the Shire of Cranbrook's for goods or services the entity has transferred to a obligations for short-term employee benefits. Short termcustomer when that right is conditioned on something employee benefits are benefits (other than termination other than the passage of time. benefits) that are expected to be settled wholly before

12 months after the end of the annual reporting period in PROVISIONS which the employees render the related service, including Provisions are recognised when the Shire has a legal or wages, salaries and sick leave. Short-term employee constructive obligation, as a result of past events, for benefits are measured at the (undiscounted) amounts which it is probable that an outflow of economic benefits expected to be paid when the obligation is settled.will result and that outflow can be reliably measured.

The Shire of Cranbrook’s obligations forProvisions are measured using the best estimate of the short-term employee benefits such as wages, salaries andamounts required to settle the obligation at the end of the sick leave are recognised as a part of current trade and reporting period. other payables in the statement of financial position. The

Shire of Cranbrook’s obligations for INVENTORIES employees' annual leave and long service leave General entitlements are recognised as provisions in the statement Inventories are measured at the lower of cost and net of financial position.realisable value.

LAND HELD FOR RESALENet realisable value is the estimated selling price in the Land held for development and sale is valued at the lower ordinary course of business less the estimated costs of of cost and net realisable value. Cost includes the cost of completion and the estimated costs necessary to make acquisition, development, borrowing costs and holding the sale. costs until completion of development. Finance costs and

holding charges incurred after development is completed Superannuation are expensed.The Shire of Cranbrook contributes to anumber of superannuation funds on behalf of employees. Gains and losses are recognised in profit or loss at the time

of signing an unconditional contract of sale if significantAll funds to which the Shire of Cranbrook risks and rewards, and effective control over the land, are contributes are defined contribution plans. passed on to the buyer at this point.

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

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3. RECONCILIATION OF CASH

For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents, net of outstandingbank overdrafts. Estimated cash at the end of the reporting period is as follows:

2019/20 2018/19 2018/19Budget Actual Budget

$ $ $

Cash - unrestricted 200,000 1,773,675 200,000Cash - restricted 2,583,176 2,397,883 1,839,517

2,783,176 4,171,558 2,039,517The following restrictions have been imposed by regulation or other externally imposedrequirements:

Leave Reserve 133,755 33,093 32,997Plant Reserve 495,774 468,478 408,330Building Asset Management Reserve 152,730 120,323 119,971Community Associations Financial Assistance Reserve 45,855 44,956 44,769Furniture and Equipment Reserve 25,284 5,180 5,165Waste and Water Management Reserve 18,302 17,943 17,891Land Reserve 115,027 106,889 89,542Frankland River Sporting Facilities Reserve 167,020 163,745 163,221Housing Reserve 453,609 512,362 174,968Asset Replacement Fund - Frankland River Bowling Green 67,611 61,384 61,149Asset Replacement Fund - Cranbrook Bowling Green 67,606 61,378 61,129Rate Discount Reserve 747,257 600,526 573,050Strategic Community Plan Projects Reserve 5,096 4,996 5,181WANDRRA Reserve 83,818 82,175 81,416Works Depot Reserve 2,824 91,004 738Unspent grants and contributions not held in reserve 1,608 23,451 0

2,583,176 2,397,883 1,839,517Reconciliation of net cash provided byoperating activities to net result

Net result 1,518,186 395,760 469,767

Depreciation 2,445,840 2,340,172 2,563,500(Profit)/loss on sale of asset 26,300 115,780 63,300(Increase)/decrease in receivables 88,329 289,977 416,876(Increase)/decrease in contract assets 0 0 0(Increase)/decrease in inventories 3,095 4,876 7,971Increase/(decrease) in payables (104,591) 55,645 (89,128)Increase/(decrease) in contract liabilities 0 0 0Increase/(decrease) in employee provisions (132,885) 2,176 (107,834)Change in accounting policies transferred to retained surplus (refer to Note 16)

0 0 0

Grants/contributions for the development of assets (3,595,405) (1,312,281) (2,674,358)Net cash from operating activities 248,869 1,892,105 650,094

SIGNIFICANT ACCOUNTING POLICES

CASH AND CASH EQUIVALENTSCash and cash equivalents include cash on hand, cashat bank, deposits available on demand with banks, other short term highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value andbank overdrafts.

Bank overdrafts are shown as short term borrowings in current liabilities in Note 2 - Net Current Assets.

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4. FIXED ASSETS

(a) Acquisition of Assets

The following assets are budgeted to be acquired during the year.

Governance

General purpose funding

Law, order, public safety Health

Education and welfare Housing

Community amenities

Recreation and culture Transport

Economic services

Other property and

services2019/20

Budget total2018/19

Actual total2018/19

Budget totalAsset class $ $ $ $ $ $ $ $ $ $ $ $ $ $

Property, Plant and EquipmentLand - freehold land 0 0 0 0 0 0 0 0 0 0 70,000 70,000 0 0Buildings - non-specialised 0 0 337,700 0 0 448,303 1,768,028 140,000 484,000 0 0 3,178,030 16,261 2,757,700Buildings - specialised 8,000 0 0 0 0 0 0 18,453 0 0 0 26,453 17,284 25,442Furniture and equipment 0 0 0 0 0 0 0 0 0 0 0 0 7,450 8,000Plant and equipment 172,400 0 0 0 0 0 0 0 0 0 762,500 934,900 1,022,474 1,064,000

180,400 0 337,700 0 0 448,303 1,768,028 158,453 484,000 0 832,500 4,209,384 1,063,468 3,855,142

InfrastructureInfrastructure - Roads 0 0 0 0 0 0 0 0 1,315,569 0 0 1,315,569 1,484,197 1,764,607Infrastructure - Other 0 0 0 0 0 0 0 0 0 22,000 0 22,000 1,486 148,300Infrastructure - Bridges 0 0 0 0 0 0 0 0 270,000 0 0 270,000 528,264 0

0 0 0 0 0 0 0 0 1,585,569 22,000 0 1,607,569 2,013,947 1,912,907

Total acquisitions 180,400 0 337,700 0 0 448,303 1,768,028 158,453 2,069,569 22,000 832,500 5,816,953 3,077,415 5,768,049

A detailed breakdown of acquisitions on an individual asset basis can be found in the supplementary information attached to this budget document as follows:- Plant Replacement Program- Road Construction Program- Detailed Capital Statement

Reporting program

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4. FIXED ASSETS (CONTINUED)

(b) Disposals of Assets

The following assets are budgeted to be disposed of during the year.

2019/20 Budget

Net Book Value

2019/20 Budget

Sale Proceeds

2019/20 Budget Profit

2019/20 Budget Loss

2018/19 Actual

Net Book Value

2018/19 Actual Sale

Proceeds

2018/19 Actual Profit

2018/19 Actual Loss

2018/19 Budget

Net Book Value

2018/19 Budget

Sale Proceeds

2018/19 Budget Profit

2018/19 Budget Loss

$ $ $ $ $ $ $ $ $ $ $ $

By ProgramGovernance 148,000 147,200 1,200 (2,000) 141,681 137,660 57 (4,078) 142,800 142,800 1,000 (1,000)Housing 140,000 150,000 10,000 0 0 0 0 0 145,000 168,000 23,000 0Transport 393,500 372,000 5,000 (26,500) 488,873 431,233 3,758 (61,398) 499,800 413,500 3,500 (89,800)Other property and services 20,000 6,000 0 (14,000) 71,000 16,881 0 (54,119) 0 0 0 0

701,500 675,200 16,200 (42,500) 701,554 585,774 3,815 (119,595) 787,600 724,300 27,500 (90,800)By Class

Property, Plant and Equipment

Land - freehold land 60,000 46,000 0 (14,000) 71,000 16,881 0 (54,119) 40,000 40,000 0 0

Buildings - non-specialised 100,000 110,000 10,000 0 0 0 0 0 105,000 128,000 23,000 0

Furniture and equipment 0 0 0 0 693 750 57 0 800 800 0 0

Plant and equipment 541,500 519,200 6,200 (28,500) 629,861 568,143 3,758 (65,476) 641,800 555,500 4,500 (90,800)701,500 675,200 16,200 (42,500) 701,554 585,774 3,815 (119,595) 787,600 724,300 27,500 (90,800)

A detailed breakdown of disposals on an individual asset basis can be found inthe supplementary information attached to this budget document as follows:- Plant replacement programme

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5. ASSET DEPRECIATION2019/20 2018/19 2018/19Budget Actual Budget

$ $ $

By ProgramGovernance 83,200 82,362 78,400Law, order, public safety 148,230 148,228 111,100Education and welfare 2,500 2,500 2,500Community amenities 51,380 51,175 67,400Recreation and culture 262,190 262,072 224,600Transport 1,515,870 1,458,858 1,748,400Economic services 14,530 14,534 16,100Other property and services 367,940 320,443 315,000

2,445,840 2,340,172 2,563,500By ClassBuildings - non-specialised 279,260 283,254 277,300Furniture and equipment 62,710 62,724 22,700Plant and equipment 555,790 503,010 445,200Infrastructure - Roads 1,548,080 1,491,184 1,818,300

2,445,840 2,340,172 2,563,500


DEPRECIATION DEPRECIATION (CONTINUED)The depreciable amount of all fixed assets including buildings An asset’s carrying amount is written down immediately to itsbut excluding freehold land, are depreciated on a straight-line recoverable amount if the asset’s carrying amount is greater thanbasis over the individual asset’s useful life from the time the its estimated recoverable amount.asset is held ready for use. Leasehold improvements are depreciated over the shorter of either the unexpired period of the Gains and losses on disposals are determined by comparinglease or the estimated useful life of the improvements. proceeds with the carrying amount. These gains and losses are

included in profit or loss in the period which they arise. The assets residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. RECOGNITION OF ASSETS

Assets for which the fair value as at the date of acquisition is underMajor depreciation periods used for each class of depreciable $5,000 are not recognised as an asset in accordance withasset are: Financial Management Regulation 17A (5) . These assets are

expensed immediately.Buildings - non-specialised 50 YearsBuildings - specialised 50 YearsFurniture and equipment 3 - 15 YearsPlant and equipment 1 - 15 YearsInfrastructure - Roads 20 - 45 YearsInfrastructure - Footpaths 10 - 50 Years

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6. INFORMATION ON BORROWINGS

(a) Borrowing repaymentsMovement in borrowings and interest between the beginning and the end of the current financial year.

2019/20 2019/20 2019/20 Budget 2018/19 2018/19 2018/19 Actual 2018/19 2018/19 2018/19 BudgetBudget Budget Budget Budget Principal Actual Actual Actual Actual Principal Budget Budget Budget Budget Principal

Principal New Principal Interest outstanding Principal New Principal Interest outstanding Principal New Principal Interest outstandingPurpose 1 July 2019 loans repayments repayments 30 June 2020 1 July 2018 loans repayments repayments 30 June 2019 1 July 2018 loans repayments repayments 30 June 2019

$ $ $ $ $ $ $ $ $ $HousingLoan 75 Currie Street Un 56,977 0 37,411 3,574 19,566 92,207 0 35,230 5,766 56,977 92,207 0 35,230 5,933 56,977Loan 77 Lot 9 Edward St 165,749 0 30,416 7,970 135,333 194,909 0 29,160 8,843 165,749 194,909 0 29,160 9,359 165,749Community amenitiesLoan 78 Independent Liv 0 0 0 0 0 0 0 0 0 0 0 300,000 0 0 300,000Recreation and cultureLoan 76 Frederick Squar 47,481 0 31,176 2,978 16,305 76,839 0 29,358 4,805 47,481 76,839 0 29,358 4,943 47,481

270,207 0 99,003 14,522 171,204 363,955 0 93,748 19,414 270,207 363,955 300,000 93,748 20,235 570,207

270,207 0 99,003 14,522 171,204 363,955 0 93,748 19,414 270,207 363,955 300,000 93,748 20,235 570,207

All borrowing repayments will be financed by general purpose revenue.

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6. INFORMATION ON BORROWINGS (CONTINUED)

(b) New borrowings - 2019/20The Shire does not intend to undertake any new borrowings for the year ended 30th June 2020

(c) Unspent borrowingsThe Shire had no unspent borrowing funds as at 30th June 2019 nor is it expected to have unspent borrowing fundsas at 30th June 2020.

(d) Credit Facilities2019/20 2018/19 2018/19Budget Actual Budget

$ $ $

Undrawn borrowing facilitiescredit standby arrangementsBank overdraft limit 0 0 0Bank overdraft at balance date 0 0 0Credit card limit 5,000 5,000 5,000Credit card balance at balance date 0 941 0Total amount of credit unused 5,000 5,941 5,000

Loan facilitiesLoan facilities in use at balance date 171,204 270,207 570,207


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

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7. CASH BACKED RESERVES

(a) Cash Backed Reserves - Movement2019/20 2019/20 2019/20 2018/19 2018/19 2018/19 2018/19 2018/19 2018/19Budget 2019/20 Budget Budget Actual 2018/19 Actual Actual Budget 2018/19 Budget Budget

Opening Budget Transfer Closing Opening Actual Transfer Closing Opening Budget Transfer ClosingBalance Transfer to (from) Balance Balance Transfer to (from) Balance Balance Transfer to (from) Balance

$ $ $ $ $ $ $ $ $ $ $ $

Leave Reserve 33,093 100,662 0 133,755 32,429 664 0 33,093 32,429 568 0 32,997Plant Reserve 468,478 27,297 0 495,774 420,310 48,168 0 468,478 420,310 26,720 (38,700) 408,330Building Asset Management Reserve 120,323 102,406 (70,000) 152,730 117,908 2,415 0 120,323 117,908 2,063 0 119,971Community Associations Financial A 44,956 899 0 45,855 39,576 5,380 0 44,956 39,576 5,193 0 44,769Furniture and Equipment Reserve 5,180 20,104 0 25,284 5,076 104 0 5,180 5,076 89 0 5,165Waste and Water Management Rese 17,943 359 0 18,302 17,583 360 0 17,943 17,583 308 0 17,891Land Reserve 106,889 8,138 0 115,027 88,002 18,887 0 106,889 88,002 1,540 0 89,542Frankland River Sporting Facilities R 163,745 3,275 0 167,020 156,876 6,869 0 163,745 156,876 6,345 0 163,221Housing Reserve 512,362 166,247 (225,000) 453,609 508,077 10,376 (6,091) 512,362 508,077 176,891 (510,000) 174,968Community Bus Reserve 0 0 0 0 19,365 7 (19,373) 0 19,365 0 (19,365) 0Asset Replacement Fund - Frankland 61,384 6,228 0 67,611 55,183 6,201 0 61,384 55,183 5,966 0 61,149Asset Replacement Fund - Cranbroo 61,378 6,228 0 67,606 55,164 6,214 0 61,378 55,164 5,965 0 61,129Rate Discount Reserve 600,526 200,185 (53,453) 747,257 438,922 196,075 (34,471) 600,526 438,922 191,255 (57,127) 573,050Strategic Community Plan Projects R 4,996 100 0 5,096 93,544 1,452 (90,000) 4,996 93,544 1,637 (90,000) 5,181WANDRRA Reserve 82,175 1,643 0 83,818 50,254 31,921 0 82,175 50,254 31,162 0 81,416Works Depot Reserve 91,004 1,820 (90,000) 2,824 89,177 1,827 0 91,004 89,177 1,561 (90,000) 738

2,374,432 645,590 (438,453) 2,581,568 2,187,446 336,920 (149,935) 2,374,432 2,187,446 457,263 (805,192) 1,839,517

(b) Cash Backed Reserves - Purposes

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

Reserve name date of use Purpose of the reserveLeave Reserve Ongoing To be used to meet employees long service leave and annual leave liabilitiesPlant Reserve Ongoing To be used for the purchase or replacement of capital plant and equipmentBuilding Asset Management Reserve Ongoing To be used for capital maintenance on Council owned public buildingsCommunity Associations Financial A Ongoing To be used for the provision of interest free loans to community organisationsFurniture and Equipment Reserve Ongoing To be used for the purchase or replacement of capital furniture and equipment and computer hardware and softwareWaste and Water Management Rese Ongoing To be used for the establishment or improvements of waste sites and water harvesting and re-use initiativesLand Reserve Ongoing To be used for the acquisition and development of landFrankland River Sporting Facilities R Ongoing To be used for upgrading or improvements to sporting facilities in Frankland RiverHousing Reserve Ongoing To be used for the provision of new housing and capital maintenance and improvements of existing housingCommunity Bus Reserve Closed Close reserve and transfer balance to plant reserveAsset Replacement Fund - Frankland Ongoing To be used for the replacement of the synthetic bowling green at Frankland RiverAsset Replacement Fund - Cranbroo Ongoing To be used for the replacement of the synthetic bowling green at CranbrookRate Discount Reserve Ongoing To be used for the upgrade of existing and construction of new community facilitiesStrategic Community Plan Projects R Ongoing To be used to assist with funding projects identified in the Shire's Strategic Community PlanWANDRRA Reserve Ongoing To be used to assist with funding the Shire's contribution in the event of a WANDRRA claimWorks Depot Reserve Ongoing To be used for upgrading and improvements to the Shire's works depot

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8. FEES & CHARGES REVENUE2019/20 2018/19 2018/19Budget Actual Budget

$ $ $

Governance 750 832 500General purpose funding 8,700 4,980 13,500Law, order, public safety 9,800 11,271 9,350Health 750 536 750Education and welfare 0 256 1,090Housing 67,600 63,873 67,600Community amenities 95,205 103,639 87,214Recreation and culture 17,900 16,323 20,900Transport 12,000 12,519 14,000Economic services 112,450 132,978 106,050Other property and services 25,100 60,909 25,200

350,255 408,116 346,154

9. GRANT REVENUE

Grants, subsidies and contributions are included as operatingrevenues in the Statement of Comprehensive Income:

By Program:Operating grants, subsidies and contributionsGovernance 0 0 4,200General purpose funding 678,345 1,438,202 669,860Law, order, public safety 68,007 42,285 42,285Education and welfare 20,690 43,060 45,000Housing 0 0 1,500Community amenities 0 0 16,700Recreation and culture 12,000 12,000 15,550Transport 155,492 155,955 417,117Economic services 0 2,900 21,000Other property and services 0 3,050 75,500

934,534 1,697,452 1,308,712Non-operating grants, subsidies and contributionsLaw, order, public safety 307,700 0 307,700Housing 225,000 0 225,000Community amenities 1,776,500 0 1,175,000Recreation and culture 105,000 2,800 2,800Transport 1,181,205 1,309,481 843,858Economic services 0 0 120,000

3,595,405 1,312,281 2,674,358

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10. OTHER INFORMATION2019/20 2018/19 2018/19Budget Actual Budget

The net result includes as revenues $ $ $

(a) Interest earnings Investments - Reserve funds 50,000 49,015 37,941 - Other funds 20,000 20,865 15,000Late payment of fees and charges * 450 443 430Other interest revenue (refer note 1b) 24,500 25,625 22,500

94,950 95,948 75,871* The Shire has resolved to charge interest undersection 6.13 for the late payment of any amount of money at 11%.

(b) Other revenueReimbursements and recoveries 118,250 222,072 3,300

118,250 222,072 3,300The net result includes as expenses

(c) Auditors remunerationAudit services 29,000 30,950 30,000Other services 4,000 5,780

33,000 36,730 30,000(d) Interest expenses (finance costs)

Borrowings (refer Note 6(a)) 14,522 19,414 20,235Interest expense on lease liabilities 0 0 0

14,522 19,414 20,235(e) Elected members remuneration

Meeting fees 50,000 50,000 50,000President’s allowance 6,000 6,000 6,000Deputy President's allowance 1,500 1,500 1,500Travelling expenses 500 0 500Telecommunications allowance 6,000 6,000 6,000

64,000 63,500 64,000(f) Write offs

General rate 500 956 500500 956 500

(g) Low Value lease expensesPlant and equipment 0 10,161 9,292

0 10,161 9,292

SIGNIFICANT ACCOUNTING POLICIESLEASES LEASES (CONTINUED)At inception of a contract, an entity shall assess At the commencement date, a lessee shall measure whether the contract is, or contains, a lease. A the lease liability at the present value of the lease contract is, or contains, a lease if the contract payments that are not paid at that date. The lease conveys the right to control the use of an identified payments shall be discounted using the interest rate asset for a period of time in exchange for implicit in the lease, if that rate can be readily consideration. determined. If that rate cannot be readily determined,

the lessee shall use the lessee’s incremental At the commencement date, a lessee shall borrowing rate.recognise a right-of-use asset and a lease liability.

At the commencement date, a lessee shall measure the right-of-use asset at cost.

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11. MAJOR LAND TRANSACTIONS

It is not anticipated any land transactions or major land transactions will occur in 2019/20.

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12. MAJOR LAND TRANSACTIONS AND TRADING UNDERTAKINGS

It is not anticipated the Shire will be party to any Major Land Transactions or Trading Undertakings during 2019/20.

13. INTERESTS IN JOINT ARRANGEMENTS

It is not anticipated the Shire will be party to any joint venture arrangements during 2019/20.

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14. TRUST FUNDS

Funds held at balance date over which the local government has no control and which are not included inthe financial statements are as follows:

Estimated Estimated EstimatedBalance amounts amounts balance

Detail 1 July 2019 received paid 30 June 2020$ $ $ $

Staff Housing Bonds 1,910 0 0 1,910DoT Licensing 430 250,000 (250,000) 430Housing Deposit - Frahm 2,500 0 (2,500) 0Housing Deposit - Challenor 2,500 0 (2,500) 0Stirlings Gliding Club 8,960 0 0 8,960Cranbrook Art Club 1,100 0 0 1,100Councillor Nomination Deposits 0 400 (400) 0

17,400 250,400 (255,400) 12,400

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15. SIGNIFICANT ACCOUNTING POLICIES - OTHERINFORMATION

GOODS AND SERVICES TAX (GST) ROUNDING OFF FIGURESRevenues, expenses and assets are recognised net of the All figures shown in this statement are rounded to the amount of GST, except where the amount of GST incurred nearest dollar.is not recoverable from the Australian Taxation Office(ATO). COMPARATIVE FIGURES

Where required, comparative figures have been Receivables and payables are stated inclusive of GST adjusted to conform with changes in presentation for receivable or payable. The net amount of GST recoverable the current financial year.from, or payable to, the ATO is included with receivables or payables in the statement of financial position. BUDGET COMPARATIVE FIGURES

Unless otherwise stated, the budget comparativeCash flows are presented on a gross basis. The GST figures shown in the budget relate to the original components of cash flows arising from investing or budget estimate for the relevant item of disclosure.financing activities which are recoverable from, or payable to, the ATO are presented as operating cash flows. REVENUE RECOGNITION

Accounting Policies for the recognition of income andCRITICAL ACCOUNTING ESTIMATES revenue from contracts with customers is described in The preparation of a budget in conformity with Australian Note 16.Accounting Standards requires management to makejudgements, estimates and assumptions that effect the application of policies and reported amounts of assets and liabilities, income and expenses.

The estimates and associated assumptions are based on historical experience and various other factors that arebelieved to be reasonable under the circumstances; the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

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16. SIGNIFICANT ACCOUNTING POLOCIES - CHANGE IN ACCOUNTING POLICIES

This note explains the impact of the adoption of AASB 15 Revenue from Contracts with Customers, AASB 16 Leases and AASB 1058 Income for Not-for-Profit Entities.

REVENUE FROM CONTRACTS WITH CUSTOMERSThe Shire of Cranbrook adopted AASB 15 on 1 July 2019 resulting in changes in accounting policies. In accordance with the transition provisions AASB 15, the Shire of Cranbrook has adopted the new rules retrospectively with the cumulative effect of initially applying these rules recognised on 1 July 2019. In summary the following adjustments were made to the amounts recognised in the balance sheet at the date of initial application (1 July 2019):

AASB 118 AASB 15 carrying amount carrying amount30 June 2019 Reclassification 01 July 2019$ $ $

Contract assets 0 0

Contract liabilities - currentUnspent grants, contributions and reimbursements 0 23,451 23,451Developer contributions 0 0Contract liabilities non-currentDeveloper contributions 0 0Cash in lieu of parking 0 0Adjustment to retained surplus from adoption of AASB 15 (23,451)

LEASESOn adoption of AASB 16, for leases which had previously been classified as an 'operating lease' when applying AASB 117, the Shire of Cranbrook is not required to make any adjustments on transition for leases for which the underlying asset is of low value. Assets for which the fair value as at the date of acquisition is under $5,000 are not recognised as an asset in accordancewith Financial Management Regulation 17A (5).

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16. SIGNIFICANT ACCOUNTING POLOCIES - CHANGE IN ACCOUNTING POLICIES (Continued)

INCOME FOR NOT-FOR-PROFIT ENTITIESThe Shire of Cranbrook has adopted AASB 1058 from 1 July 2019 which resulted in changes in accounting policies. In accordance with the transition provisions AASB 1058, the Shire of Cranbrook has adopted the new rules retrospectively with the cumulative effect of initially applying AASB 1058 recognised at 1 July 2019. Comparative information for prior reporting periods shall not be restated in accordance with AASB 1058 transition requirements.

In applying AASB 1058 retrospectively with the cumulative effect of initially applying the Standard on 1 July 2019 changes occurred to the following financial statement line items by application of AASB as compared to AASB 1004 Contributions before the change:

AASB 1004 AASB 1058 carrying amount carrying amount30 June 2019 Reclassification 01 July 2019$ $ $

Trade and other payables 214,982 9,609 224,591Adjustment to retained surplus from adoption of AASB 1058 (9,609)

Prepaid rates are, until the taxable event for the rates has occurred, refundable at the request of the ratepayer. Therefore the ratesreceived in advance give rise to a financial liability that is within the scope of AASB 9. On 1 July 2019 the prepaid rates were recognised as a financial asset and a related amount was recognised as a financial liability and no income was recognised by the Shire of Cranbrook. When the taxable event occurs the financial liability is extinguished and the Shire of Cranbrook recognises income for the prepaid rates that have not been refunded.

Assets that were acquired for consideration that was significantly less than fair value principally to enable the Shire of Cranbrook to futher its objectives may have been measured on intial recognition under other Australian Accounting Standards at a cost that was signification less than fair value. Such assets are not required to be remeasured at fair value.

Volunteer Services in relation to Volunteer Fire Services have been recognised in budgeted revenue and budgeted expenditure as the fair value of the services can be reliably estimated and the services would have been purchased if they had not been donated.

The impact on the Shire of Cranbrook of the changes as at 1 July 2019 is as follows:2,019

$Retained surplus - 30/06/2019 74,006,580Adjustment to retained surplus from adoption of AASB 15 (23,451)Adjustment to retained surplus from adoption of AASB 1058 (9,609) (33,060)Retained surplus - 01/07/2019 73,973,520

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RevisedBudget

2018/2019 30-Jun-19 2019/202004 GOVERNANCE

042 Governance - General - Capital Expenditure042204 Capital Expense - Major Office Equipment MFA 8,000$ 7,450$ -$ 4.1.1

042210 Capital Expense - Major Admin Building Maintenance MFA 10,500$ 10,284$ 8,000$ Capital from building maintenance schedule 3.2.1

042212 Capital Expense - Admin Vehicles MOW 159,000$ 154,862$ 172,400$ From Plant Replacement Program 4.1.2

042 $ 177,500 $ 172,596 $ 180,400

04 TOTAL GOVERNANCE - CAPITAL EXPENDITURE $ 177,500 $ 172,596 $ 180,400

04 TOTAL GOVERNANCE - CAPITAL REVENUE $ - $ - $ -

05 LAW ORDER & PUBLIC SAFETY051 Fire Prevention - Capital Expenditure

051203 Capital Expense - Tunney Fire Shed MFA 337,700$ -$ 337,700$ Carryover 1.2.2

051 Total Fire Prevention - Capital Expenditure $ 337,700 $ - $ 337,700

051 Fire Prevention - Capital Revenue051302 Capital Revenue - ESL Grant Tunney Fire Shed MFA 307,700$ -$ 307,700$ Carryover 1.2.2

051 Total Fire Prevention - Capital Revenue $ 307,700 $ - $ 307,700

05 TOTAL LAW ORDER & PUBLIC SAFETY - CAPITAL EXPENDITURE $ 337,700 $ - $ 337,700

05 TOTAL LAW ORDER & PUBLIC SAFETY - CAPITAL REVENUE $ 307,700 $ - $ 307,700

09 HOUSING091 Staff Housing - Capital Expenditure

091201 Capital Expense - Staff Housing Construction Cranbrook CEO 450,000$ 1,697$ 448,303$ 1 x staff house ($225,000 BBRF + $225,000 Housing Reserve) 4.1.2

091 Total Staff Housing - Capital Expenditure $ 450,000 $ 1,697 $ 448,303

Total Governance - General - Capital Expenditure

DETAILED CAPITAL STATEMENT 2019/2020 - APPENDIX A

RESP OFF

Actual BudgetComments

Strat Plan Reference

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RevisedBudget

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091 Staff Housing - Capital Revenue091302 Capital Revenue - Staff Housing Funding CEO 225,000$ -$ $ 225,000 BBRF Funding 1 x staff house 4.1.2

091 Total Staff Housing - Capital Revenue $ 225,000 $ - $ 225,000

09 TOTAL HOUSING - CAPITAL EXPENDITURE $ 450,000 $ 1,697 $ 448,303

09 TOTAL HOUSING - CAPITAL REVENUE $ 225,000 $ - $ 225,000

10 COMMUNITY AMENITIES107 Other Community Amenities - Capital Expenditure

107207 Capital Expense - Aged Care Development CEO 1,750,000$ 8,472$ 1,768,028$ 5 x ILU's - Fully Funded 3.2.1

107 $ 1,750,000 $ 8,472 $ 1,768,028

107 Other Community Amenities - Capital Revenue107301 Capital Revenue - Grant for Aged Care Development CEO 1,175,000$ -$ 1,776,500$ $888,250 - BBRF + $604,675 RAAP + $283,575 Darwinia 3.2.1

107 Total Other Community Amenities - Capital Revenue $ 1,175,000 $ - $ 1,776,500

10 TOTAL COMMUNITY AMENITIES - CAPITAL EXPENDITURE $ 1,750,000 $ 8,472 $ 1,768,028

10 TOTAL COMMUNITY AMENITIES - CAPITAL REVENUE $ 1,175,000 $ - $ 1,776,500

11 RECREATION & CULTURE111 Public Halls & Civic Centres - Capital Expenditure

111200 Capital Expense - Frankland River Hall Major Maintenance MFA -$ -$ -$ Amount to be determined after further investigation and Council discussion 3.2.1

111205 Capital Expense - Frankland River Community Centre Major Ma MOW 25,000$ 6,547$ 18,453$ CARRYOVER - Shade and artificial turf outside creche - fully funded from Rate Discount Reserve 1.1.3

111 $ 25,000 $ 6,547 $ 18,453

111 Public Halls & Civic Centres - Capital Revenue111302 Capital Revenue - Town Hall Upgrade Funding CDO -$ -$ -$ Grant to be applied for after investigation and Council discussion 1.1.3

111 $ - $ - $ -

Total Other Community Amenities - Capital Expenditure

Total Public Halls & Civic Centres - Capital Expenditure

Total Public Halls & Civic Centres - Capital Revenue

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RevisedBudget

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112 Swimming Areas & Beaches - Capital Expenditure

112204 Capital Expense - Lake Poorrarecup Eco Ablutions MOW -$ -$ 140,000$ Upgrade to ablutions - subject to $105,000 grant funding + $35,000 from rate discount reserve 3.2.1

112 $ - $ - $ 140,000

112 Swimming Areas & Beaches - Capital Revenue112302 Capital Revenue - Lake Poorrarecup Eco Ablutions Grant MOW -$ -$ 105,000$ DoT Grant Funding 3.2.1

112 $ - $ - $ 105,000

113 Other Recreation & Sport - Capital Expenditure113225 Capital Expense - Motocross Track Development - Access Road MOW 16,927$ 17,924$ -$ 1.1.3

113227 Capital Expense - FR Drinking Fountain MOW 1,800$ 1,486$ -$ 3.2.1

113228 Capital Expense - Motocross Stage 1 Development CDO 442$ 453$ -$ 1.1.3

113 $ 19,169 $ 19,863 $ -

113 Other Recreation & Sport - Capital Revenue113322 Capital Revenue - FR Drinking Fountain Funding MOW 2,800$ 2,800$ -$ 3.2.1

113 $ 2,800 $ 2,800 $ -

11 TOTAL RECREATION & CULTURE - CAPITAL EXPENDITURE $ 44,169 $ 26,410 $ 158,453

11 TOTAL RECREATION & CULTURE - CAPITAL REVENUE $ 2,800 $ 2,800 $ 105,000

Total Swimming Areas & Beaches - Capital Expenditure

Total Other Recreation & Sport - Capital Expenditure

Total Other Recreation & Sport - Capital Revenue

Total Swimming Areas & Beaches - Capital Revenue

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RevisedBudget

2018/2019 30-Jun-19 2019/2020


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12 TRANSPORT121 Streets Roads Bridges & Depot Construction - Capital Expenditure

Road Construction (as per five year road program)121200 Capital Expense - Bridge Program Works MOW 528,264$ 528,264$ 270,000$ 3.2.1

121201 Capital Expense - Regional Road Group Construction MOW 300,000$ 300,000$ 525,000$ 3.2.1

121202 Capital Expense - Council Funded Road Construction MOW 252,326$ 176,226$ 320,000$ 3.2.1

121203 Capital Expense - Roads to Recovery Construction MOW 317,155$ 317,155$ 323,722$ 3.2.1

121204 Capital Expense - Black Spot Construction MOW 105,000$ 104,292$ -$ 3.2.1

121216 Captial Expense - Commodity Route Construction MOW 808,782$ 568,599$ 146,847$ 3.2.1

121209 Capital Expense - Depot Upgrade Cranbrook MOW 200,000$ -$ 200,000$ Carryover - Stage one redevelopment fuel tanks decommissioned, new o/h tanks, washdown bay - partially funded by Works Depot Reserve $90,000 4.1.2

121 $ 2,511,527 $ 1,994,537 $ 1,785,569

121 Streets Roads Bridges & Depot Construction - Capital Revenue122300 Capital Revenue - Grant - Road Project Grants (RRG) MOW 200,000$ 200,000$ 267,483$ 3.2.1

122301 Capital Revenue - Grant - Roads to Recovery Grants MOW 207,441$ 207,441$ 323,722$ 3.2.1

122304 Capital Revenue - Grant - Special Projects Grants (Bridges) MOW 528,264$ 528,264$ 270,000$ 3.2.1

122305 Capital Revenue - Grant - Black Spot Grants MOW 70,000$ 70,000$ -$ 3.2.1

122308 Capital Revenue - Grant - Commodity Route Funding MOW 402,000$ 303,776$ 36,000$ 3.2.1

121 $ 1,407,705 $ 1,309,481 $ 897,205

124 Parking Facilities - Capital ExpenditureNEW Capital Expense - Heavy Vehicle Rest Bay Ablutions MOW $ 284,000 $ - $ 284,000 1.1.3

124 Total Parking Facilities - Capital Expenditure $ 284,000 $ - $ 284,000

124 Parking Facilities - Capital RevenueNEW Capital Revenue - Heavy Vehicle Rest Bay Ablutions MOW $ 284,000 $ - $ 284,000 1.1.3

124 Total Parking Facilities - Capital Revenue $ 284,000 $ - $ 284,000

12 TOTAL TRANSPORT - CAPITAL EXPENDITURE 2,795,527$ 1,994,537$ 2,069,569$

12 TOTAL TRANSPORT - CAPITAL REVENUE 1,691,705$ 1,309,481$ 1,181,205$

Total Streets Roads Bridges & Depot Construction - Capital Expenditu

Total Streets Roads Bridges & Depot Construction - Capital Revenue

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RevisedBudget

2018/2019 30-Jun-19 2019/2020


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13 ECONOMIC SERVICES132 Tourism & Area Promotion - Capital Expenditure

132201 Capital Expense - Tourism Information Bays CDO 90,000$ -$ -$ 2.3.1

132206 Capital Expense - Entry Statements CDO 10,000$ -$ 12,000$ Tenterden Entry Statements carryover 2.3.1

132212 Capital Expense - Caretaker House Upgrade MFA 10,000$ 6,091$ -$ 4.1.2

132215 Capital Expense - Banner Poles/Electronic Sign CDO 6,500$ -$ 10,000$ 2.3.1

132216 Capital Expense - Creative Development CDO 30,000$ -$ -$ 2.3.1

132 Total Tourism & Area Promotion - Capital Expenditure 146,500$ 6,091$ 22,000$

132 Tourism & Area Promotion - Capital Revenue132304 Capital Revenue - Creative Development Funding CDO 30,000$ -$ -$ 2.3.1

132305 Capital Revenue- Tourism Information Bay Funding CDO 90,000$ -$ -$ 2.3.1

132 Total Tourism & Area Promotion - Capital Revenue 120,000$ -$ -$

13 TOTAL ECONOMIC SERVICES - CAPITAL EXPENDITURE $ 146,500 $ 6,091 $ 22,000

13 TOTAL ECONOMIC SERVICES - CAPITAL REVENUE $ 120,000 $ - $ -

14 OTHER PROPERTY & SERVICES143 Plant Operation Costs - Capital Expenditure

143200 Capital Expense - Works Passenger Vehicles MOW 280,000$ 244,198$ 288,500$ From Plant Replacement Program 4.1.2

143201 Capital Expense - Heavy Plant & Equipment Purchases MOW 625,000$ 623,413$ 474,000$ From Plant Replacement Program 3.2.1

143 $ 905,000 $ 867,612 $ 762,500

147 Unclassified - Capital Expenditure147200 Capital Expense - Subdivision Expenses CEO -$ -$ 20,000$ Concept plan to develop more industrial land 2.1.1

147201 Capital Expense - Purchase of Land CEO -$ -$ 50,000$ 147 $ - $ - $ 70,000 Total Unclassified - Capital Expenditure

Total Plant Operation Costs - Capital Expenditure

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RevisedBudget

2018/2019 30-Jun-19 2019/2020


RESP OFF



14 TOTAL OTHER PROPERTY & SERVICES - CAPITAL EXPENDITURE $ 905,000 $ 867,612 $ 832,500

14 TOTAL OTHER PROPERTY & SERVICES - CAPITAL REVENUE -$ -$ -$

TOTAL CAPITAL EXPENDITURE 6,606,396$ 3,077,415$ 5,816,953$

TOTAL CAPITAL REVENUE 3,522,205$ 1,312,281$ 3,595,405$

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2018/2019 30-Jun-19 2019/2020

03 GENERAL PURPOSE FUNDING031 Rate Revenue - Operating Expenditure031000 Expense - Administration Allocation Rates MFA 109,659$ 109,278$ 113,694$ 4.1.1

031002 Expense - Valuation Expenses MFA 23,000$ 22,025$ 12,000$ 4.1.1

031003 Expense - Title Searches MFA 100$ 68$ 100$ 4.1.1

031004 Expense - Debt Collection MFA 10,000$ 1,212$ 5,000$ 4.1.1

031006 Expense - Rates Incentive Prize MFA 1,000$ 1,000$ 1,000$ 4.1.1

031 Total Rate Revenue - Operating Expenditure $ 143,759 $ 133,583 $ 131,794

031 Rate Revenue - Operating Revenue031100 Revenue - General Rates Levied MFA 2,447,654$ 2,447,654$ 2,508,988$ 4.1.1

031101 Revenue - Ex-Gratia Rates MFA 30,610$ 30,609$ 42,345$ Increased tonnage 4.1.1

031102 Revenue - Penalty Interest Raised on Rates MFA 14,000$ 16,348$ 15,000$ 4.1.1

031103 Revenue - Rates Written-off MFA (500)$ (956)$ (500)$ 4.1.1

031104 Revenue - Reimbursement of Debt Collection MFA 10,000$ 1,212$ 5,000$ 4.1.1

031105 Revenue - Rates Instalment Interest MFA 8,500$ 9,277$ 9,500$ 4.1.1

031106 Revenue - Rates Administration Charges MFA 2,000$ 2,160$ 2,200$ 4.1.1

031107 Revenue - Rate Enquiries MFA 1,500$ 1,608$ 1,500$ 4.1.1

031108 Revenue - Interim Rates MFA (500)$ 894$ 100$ 4.1.1

Revenue - Discount Allowed MFA (177,356)$ (177,356)$ (188,174)$ 4.1.1

Revenue - Discount Allocated trf to Reserve MFA 177,356$ 177,356$ 188,174$ 4.1.1

031 Total Rate Revenue - Operating Revenue $ 2,513,264 $ 2,508,806 $ 2,584,133

DETAILED OPERATING STATEMENT 2019/2020 - APPENDIX B

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Revised Budget



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2018/2019 30-Jun-19 2019/2020


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Revised Budget



032 Other General Purpose Funding - Operating Revenue032100 Revenue - Financial Assistance Grant MFA 376,088$ 761,521$ 350,000$ advance payment in 18/19 4.1.1

032101 Revenue - Local Roads Grant MFA 292,795$ 646,072$ 286,000$ advance payment in 18/19 4.1.1

032102 Revenue - Municipal Interest MFA 15,000$ 20,865$ 20,000$ 4.1.1

032103 Revenue - Reserves Interest MFA 37,941$ 49,015$ 50,000$ 4.1.1

032104 Revenue - Dividends/Other Interest MFA 100$ 314$ 300$ 4.1.1

032105 Revenue - Sundry Debtor Interest MFA 430$ 443$ 450$ 4.1.1

032 Total Other General Purpose Funding - Operating Revenue $ 722,354 $ 1,478,230 $ 706,750

03 TOTAL GENERAL PURPOSE FUNDING - OPERATING EXPENDITURE $ 143,759 $ 133,583 $ 131,794

03 TOTAL GENERAL PURPOSE FUNDING - OPERATING REVENUE $ 3,235,618 $ 3,987,036 $ 3,290,883

04 GOVERNANCE041 Members Of Council - Operating Expenditure041000 Expense - Administration Allocation Governance MFA 158,584$ 158,033$ 164,420$ 4.1.1

041001 Expense - Members Travel Expenses CEO 500$ -$ 500$ 4.1.1

041002 Expense - Members Conference Exp CEO 5,000$ 4,037$ 5,000$ 4.1.1

041003 Expense - Council Election Exp MFA -$ -$ 8,500$ 4.1.1

041004 Expense - President's Allowance CEO 6,000$ 6,000$ 6,000$ 4.1.1

041005 Expense - Receptions & Civic Functions CEO 15,000$ 11,259$ 15,000$ 4.1.1

041006 Expense - Members Insurance MFA 10,035$ 10,035$ 10,260$ 4.2.1

041007 Expense - Members Subscriptions MFA 15,682$ 15,657$ 16,024$ 4.2.1

041008 Expense - Members Telecommunication Allowance CEO 6,000$ 6,000$ 6,000$ 4.1.1

041009 Expense - Members Meeting Allowance CEO 50,000$ 50,000$ 50,000$ 4.1.1

041010 Expense - Members Advertising Exp CEO 2,000$ 1,271$ 2,000$ 4.1.2

041012 Expense - Members Other Sundry Items CEO 1,000$ 1,115$ 2,000$ 4.1.2

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2018/2019 30-Jun-19 2019/2020


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Revised Budget



041013 Expense - Audit Fees MFA 32,700$ 36,730$ 33,000$ $29,000 OAG Audit + Grant Audits 4.1.1

041016 Expense - Deputy President's Allowance CEO 1,500$ 1,500$ 1,500$ 4.1.1

041017 Expense - Members Training CEO 7,000$ -$ 7,000$ 4.1.1

041018 Expense - Integrated Planning + Reporting CEO 3,000$ -$ 3,000$ 4.1.1

041019 Expense - Asset Revaluations MFA 10,000$ 10,461$ 11,000$ 4.1.1

041020 Expense - VROC Expenses CEO 5,000$ 894$ 5,000$ 4.1.1

041021 Expense - Professional Services CEO 80,000$ 49,600$ 80,000$ 4.1.1

041 Total Members Of Council - Operating Expenditure $ 409,001 $ 362,592 $ 426,204

041 Members Of Council - Operating Revenue041102 Revenue - Members Reimbursements MFA 200$ 2,370$ 500$ 4.2.1

041103 Revenue - Sale of Used Equipment MFA 200$ -$ 200$ 4.1.1

041 Total Members Of Council - Operating Revenue $ 400 $ 2,370 $ 700

042 Governance - General - Operating Expenditure042000 Expense - Depreciation Administration MFA 78,400$ 82,362$ 83,200$ 4.1.1

042001 Expense - Admin Building Expenses MFA 35,000$ 35,918$ 36,000$ Includes Building Maintenance Schedule 3.2.1

042003 Expense - Admin Workers Compensation Premium MFA 20,880$ 20,880$ 22,560$ 4.1.2

042004 Expense - Office Equipment Maintenance MFA 8,000$ 5,262$ 6,000$ 4.1.1

042005 Expense - Computer Equipment Maintenance MFA 61,887$ 58,634$ 63,000$ 4.1.1

042006 Expense - Admin Telephone MFA 11,000$ 12,081$ 15,000$ Includes allowance for telephone software upgrade required 4.1.1

042007 Expense - CEO Expense Account CEO 5,000$ 1,734$ 5,000$ 1.2.1

042008 Expense - Admin Legal Expenses CEO 10,000$ -$ 10,000$ 4.1.1

042009 Expense - Admin Staff Training MFA 19,000$ 18,895$ 20,000$ 4.1.2

042010 Expense - Admin Printing & Stationery MFA 8,000$ 5,978$ 7,000$ 4.1.1

042011 Expense - Fringe Benefits Tax MFA 15,000$ 13,602$ 15,000$ 4.1.2

042012 Expense - Admin Conference Exp MFA 6,000$ 5,013$ 7,000$ 4.1.2

042013 Expense - Admin Staff Uniform MFA 4,100$ 3,410$ 4,500$ Includes $500 for Admin HiVis Vests with logo 4.1.2

042015 Expense - Admin Insurance Premium MFA 20,100$ 20,096$ 23,455$ 4.1.1

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2018/2019 30-Jun-19 2019/2020


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Revised Budget



042016 Expense - Admin Subscriptions MFA 1,450$ 1,450$ 1,500$ 4.1.1

042017 Expense - Admin Advertising MFA 2,000$ 277$ 2,000$ 4.1.1

042018 Expense - Admin Postage & Freight MFA 3,500$ 2,706$ 3,500$ 4.1.1

042019 Expense - Bank Charges MFA 200$ 131$ 200$ 4.1.1

042020 Expense - Admin Vehicle Expenses MFA 11,500$ 11,832$ 12,000$ 4.1.2

042021 Expense - Unders & Overs MFA 1$ (1)$ 1$ 4.1.1

042022 Expense - Other Admin Office Exp MFA 2,000$ 1,195$ 2,000$ 4.1.1

042023 Expense - Merchant & Bank Fees MFA 5,300$ 5,345$ 5,800$ 4.1.1

042024 Expense - Loss on Sale of Assets Admin MFA 1,000$ 4,078$ 2,000$ 4.1.1

042051 Expense - Admin Housing Allowance MFA 16,600$ 15,821$ 17,500$ 4.1.2

042052 Expense - Admin Employee Expenses MFA 690,000$ 704,401$ 710,000$ 4.1.2

042053 Expense - HR Expenses MFA 6,500$ 7,483$ 7,000$ 4.1.2

042055 Expense - Admin Computers MFA 8,000$ 8,249$ 8,000$ 4.1.1

042057 Expense - Desks/Chairs/Office Equipment MFA 4,000$ 3,917$ 4,000$ 4.1.1

042050 Expense - Administration Costs Allocated MFA (1,054,418)$ (1,050,749)$ (1,093,216)$ 4.1.1

042 Total Governance - General - Operating Expenditure $ - $ - $ -

042 Governance - General - Operating Revenue042101 Revenue - Admin Reimbursements MFA 3,000$ 2,574$ 3,000$ 4.1.1

042102 Revenue - Photocopying Charges MFA 400$ 761$ 650$ 4.1.1

042103 Revenue - Secretarial / Other Charges MFA 100$ 72$ 100$ 4.1.1

042108 Revenue - Profit on Sale of Assets Admin MFA 1,000$ 58$ 1,200$ 4.1.1

042109 Revenue - Property Insurance Reimbursements MFA 1,000$ -$ 1,000$ 4.1.1

042 Total Governance - General - Operating Revenue $ 5,500 $ 3,463 $ 5,950

04 TOTAL GOVERNANCE - OPERATING EXPENDITURE $ 409,001 $ 362,592 $ 426,204

04 TOTAL GOVERNANCE - OPERATING REVENUE $ 5,900 $ 5,833 $ 6,650

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05 LAW, ORDER & PUBLIC SAFETY051 Fire Prevention (ESL) - Operating Expenditure051002 Expense - ESL Maintenance Vehicles & Trailers MFA 18,000$ 20,947$ 22,000$ 1.1.3

051003 Expense - ESL Maintenance Plant & Equipment MFA 350$ -$ 200$ 1.1.3

051004 Expense - ESL Maintenance Land & Buildings MFA 2,500$ 2,093$ 2,500$ Includes Building Maintenance Schedule 1.1.3

051005 Expense - ESL Clothing & Accessories MFA 3,300$ 3,316$ 5,107$ 3.2.1

051006 Expense - ESL Utilities, Rates & Taxes MFA 2,000$ 2,790$ 2,800$ 3.2.1

051007 Expense - ESL Other Goods & Services MFA 5,663$ 6,075$ 3,000$ 3.2.1

051008 Expense - ESL Insurances - Fire Prevention MFA 24,567$ 24,567$ 32,400$ Bushfire volunteer insurance increase 1.2.2

051 Total Fire Prevention (ESL) - Operating Expenditure 56,380$ 59,787$ 68,007$

051 Fire Prevention (ESL) - Operating Revenue051100 Revenue - ESL Grant MFA 42,285$ 42,285$ 68,007$ 1.2.2

051101 Revenue - ESL Collection Fee MFA 4,000$ 4,000$ 4,000$ 1.2.2

051 Total Fire Prevention (ESL) - Operating Revenue $ 46,285 $ 46,285 $ 72,007

051 Fire Prevention (Council) - Operating Expenditure051009 Expense - Administration Allocation Fire Prevention MFA 51,772$ 51,592$ 53,677$ 1.2.2

051010 Expense - Fire Prevention (Council) MOW 30,000$ 25,812$ 30,000$ 1.2.2

051012 Expense - Depreciation Fire Prevention MFA 111,100$ 148,228$ 148,230$ 1.2.2

051013 Expense - Fire Mitigation MFA 28,000$ -$ -$ DFES Fully Funded 3.2.1

051 Total Fire Prevention (Council) - Operating Expenditure $ 220,872 $ 225,632 $ 231,907

051 Fire Prevention (Council) - Operating Revenue051104 Revenue - Sale of Fire Maps MFA 1,000$ 636$ 500$ 1.2.2

051 Total Fire Prevention (Council) - Operating Revenue $ 1,000 $ 636 $ 500

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052 Animal Control - Operating Expenditure052000 Expense - Administration Allocation Animal Control MFA 22,459$ 22,381$ 23,286$ 1.2.1

052001 Expense - Pound Maintenance MOW 500$ 650$ 500$ 1.2.1

052002 Expense - Animal Control MOW 35,000$ 35,079$ 35,000$ 1.2.1

052 Total Animal Control - Operating Expenditure $ 57,959 $ 58,110 $ 58,786

052 Animal Control - Operating Revenue052100 Revenue - Fines & Penalties Animal Control MFA 250$ 800$ 600$ 1.2.1

052101 Revenue - Dog Registration Fees MFA 2,500$ 2,882$ 2,600$ 1.2.1

052102 Revenue - Impounding Fees MFA 200$ 160$ 200$ 1.2.1

052103 Revenue - Cat Registration Fees MFA 200$ 408$ 400$ 1.2.1

052 Total Animal Control - Operating Revenue $ 3,150 $ 4,249 $ 3,800

053 Other Law Order & Public Safety - Operating Expenditure053001 Expense - Local Laws CEO 7,000$ 615$ 7,000$ 1.1.3

053002 Expense - Community Safety CDO 2,500$ 721$ 2,500$ 1.1.3

NEW Expense - Security MOW -$ -$ 5,000$ Purchase of security cameras 1.1.3

053003 Expense - Administration Allocation Other Law Order & Publi MFA 42,177$ 42,030$ 43,729$ 1.2.1

053 Total Other Law Order & Public Safety - Operating Expenditure $ 51,677 $ 43,366 $ 58,229

053 Other Law Order & Public Safety - Operating Revenue053103 Revenue - Infringements MFA 1,200$ 2,385$ 1,500$ 1.2.1

053 Total Other Law Order & Public Safety - Operating Revenue $ 1,200 $ 2,385 $ 1,500

05 TOTAL LAW, ORDER & PUBLIC SAFETY - OPERATING EXPENDITURE $ 386,888 $ 386,895 $ 416,928

05 TOTAL LAW, ORDER & PUBLIC SAFETY - OPERATING REVENUE $ 51,635 $ 53,556 $ 77,807

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07 HEALTH074 Preventative Services - Administration & Inspection - Operating Expenditure074000 Expense - Administration Allocation Preventative Services MFA 12,337$ 12,294$ 12,791$ 4.1.1

074001 Expense - Contract EHO CEO 12,000$ 10,434$ 12,000$ 2.3.1

074002 Expense - Control Expenses Other CEO 500$ 479$ 500$ 1.1.2

074 Total Preventative Services - Administration & Inspection - Operating $ 24,837 $ 23,206 $ 25,291

074 Preventative Services - Administration & Inspection - Operating Revenue074102 Revenue - Septic Permit To Use Fee MFA 700$ 536$ 700$ 4.1.1

074 Total Preventative Services - Administration & Inspection - Operating $ 700 $ 536 $ 700

075 Preventative Services - Pest Control - Operating Expenditure075000 Expense - Mosquito Control MOW 10,000$ 4,814$ 10,000$ 1.3.1

075 Total Preventative Services - Pest Control - Operating Expenditure $ 10,000 $ 4,814 $ 10,000

077 Other Health - Operating Expenditure077000 Expense - Administration Allocation Other Health MFA 10,755$ 10,718$ 11,151$ 1.3.1

077001 Expense - Cranbrook Medical Service MFA 5,000$ 1,567$ 5,000$ As per MOU 1.3.1

077004 Expense - Frankland River Medical Service MFA 7,800$ 4,500$ 7,800$ 4.1.2

077005 Expense - Donation to St John Ambulance Cranbrook Sub Cen MFA 90,000$ 90,000$ -$ 1.2.2

077 Total Other Health - Operating Expenditure $ 113,555 $ 106,785 $ 23,951

077 Other Health - Operating Revenue077100 Revenue - Food Act Registration MFA 50$ -$ 50$ 4.1.1

077 Total Other Health - Operating Revenue $ 50 $ - $ 50

07 TOTAL HEALTH - OPERATING EXPENDITURE $ 148,392 $ 134,806 $ 59,241

07 TOTAL HEALTH - OPERATING REVENUE $ 750 $ 536 $ 750

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08 EDUCATION & WELFARE082 Other Education - Operating Expenditure082000 Expense - Community Activities CDO 2,000$ 1,660$ 22,281$ Women in Business + Outdoor Kids + General Community Activities 1.1.2082002 Expense - Youth Activities CDO 7,000$ 5,287$ 10,000$ Youth week & Youth Engagement Program 1.4.1082003 Expense - Leeuwin Adventures CDO -$ -$ 2,000$ 1.4.1082099 Expense - Administration Allocation Other Education MFA 30,473$ 30,367$ 31,594$ 1.1.2

082 Total Other Education - Operating Expenditure $ 39,473 $ 37,314 $ 65,875

082 Other Education - Operating Revenue

082100 Revenue - Community Activities Funding CDO 1,000$ -$ 13,690$ (WIB-$5000 DoC+$600 Bendigo+$363 CB T&BP+$2727 Attendance Fee) + (O/Door Kids-$5000 L/W)

1.1.2

082101 Revenue - Youth Activities Funding CDO 5,000$ 4,100$ 6,000$ $1000 DoC Youth Week + $5000 DoC YEProgram 1.4.1

082 Total Other Education - Operating Revenue $ 6,000 $ 4,100 $ 19,690

084 Aged & Disabled - Senior Activities - Operating Expenditure084001 Expense - Seniors Activities CDO 2,000$ 1,006$ 2,500$ Seniors week + $500 bus to FR for Be Connected 1.3.1084002 Expense - Seniors Project CDO 9,000$ 7,110$ -$ 1.3.1084020 Expense - Administration Allocation Seniors Activities MFA 40,806$ 40,664$ 42,307$ 1.3.1

084 Total Aged & Disabled - Senior Activities - Operating Expenditure $ 51,806 $ 48,779 $ 44,807

084 Aged & Disabled - Senior Activities - Operating Revenue084100 Revenue - Seniors Activities Funding CDO 1,000$ 960$ 1,000$ Dept of Communities 1.3.1084102 Revenue - Seniors Project Fees CDO 1,090$ 785$ -$ 1.3.1

084 Total Aged & Disabled - Senior Activities - Operating Revenue $ 2,090 $ 1,745 $ 1,000

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086 Other Welfare - Operating Expenditure086000 Expense - Smart Start Program MFA 22,000$ 22,000$ 23,000$ As per funding agreement 1.4.1

086002 Expense - Donations Other Welfare CEO 800$ 800$ 800$ Youthcare $300 + Agcare $500 1.3.1

086004 Expense - Administration Allocation Other Welfare MFA 10,544$ 10,507$ 10,932$ 1.3.1

086005 Expense - Depreciation Other Welfare MFA 2,500$ 2,500$ 2,500$ 1.3.1

086006 Expense - 0-4 Speech Therapy MFA 44,506$ 43,906$ 600$ Carryover - audit 1.4.1

086 Total Other Welfare - Operating Expenditure $ 80,350 $ 79,713 $ 37,832

086 Other Welfare - Operating Revenue086100 Revenue - 0-4 Speech Therapy Grant MFA 38,000$ 38,000$ -$ 1.4.1

086 Total Other Welfare - Operating Revenue $ 38,000 $ 38,000 $ -

08 TOTAL EDUCATION & WELFARE - OPERATING EXPENDITURE $ 171,629 $ 165,806 $ 148,515

08 TOTAL EDUCATION & WELFARE - OPERATING REVENUE $ 46,090 $ 43,845 $ 20,690

09 HOUSING091 Staff Housing - Operating Expenditure091000 Expense - Staff Housing Utilities MFA 30,000$ 30,209$ 31,000$ 4.1.2091003 Expense - Staff Housing Building Maintenance Schedule MFA 20,400$ 10,582$ 24,860$ From Building Maintenance Schedule 4.1.2

091004 Expense - Interest on Loan 75, Currie St Units MFA 5,933$ 5,766$ 3,574$ 4.1.2

091005 Expense - Administration Allocation Staff Housing MFA 22,882$ 22,801$ 23,723$ 4.1.2

091006 Expense - Interest on Loan 77.1, 46 Edward St - MOW Reside MFA 9,359$ 8,843$ 7,970$ 4.1.2

091 Total Staff Housing - Operating Expenditure $ 88,573 $ 78,202 $ 91,127

091 Staff Housing - Operating Revenue091100 Revenue - Staff Housing Rent MFA 53,000$ 49,273$ 53,000$ 4.1.2

091101 Revenue - Staff Housing Reimbursements MFA 1,500$ 1,496$ 1,500$ 4.1.2

091104 Revenue - Profit on Sale of Assets Staff Housing MFA 23,000$ -$ 10,000$ 4.1.2

091 Total Staff Housing - Operating Revenue $ 77,500 $ 50,769 $ 64,500

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092 Other Housing - Operating Expenditure092000 Expense - Other Housing, GROH 9 Mason St Utilities MFA 3,500$ 2,159$ 2,500$ 4.1.2092005 Expense - Other Housing, GROH 9 Mason St Building Mainten MFA 1,830$ 462$ 3,650$ From Building Maintenance Schedule 4.1.2092009 Expense - Administration Allocation Other Housing MFA 3,690$ 3,678$ 3,826$ 4.1.2

092 Total Other Housing - Operating Expenditure $ 9,020 $ 6,299 $ 9,976

092 Other Housing - Operating Revenue092100 Revenue - 9 Mason St - GROH MFA 14,600$ 14,600$ 14,600$ 4.1.2

092 Total Other Housing - Operating Revenue $ 14,600 $ 14,600 $ 14,600

09 TOTAL HOUSING - OPERATING EXPENDITURE $ 97,594 $ 84,501 $ 101,103

09 TOTAL HOUSING - OPERATING REVENUE $ 92,100 $ 65,369 $ 79,100

10 COMMUNITY AMENITIES101 Sanitation - Household Refuse - Operating Expenditure101000 Expense - Domestic Waste Collection MOW 33,000$ 33,747$ 37,000$ 3.1.3

101001 Expense - Recycling Waste Collection MOW 28,000$ 28,891$ 32,500$ 3.1.3

101002 Expense - Waste Site Maintenance MOW 175,000$ 157,974$ 165,000$ 3.1.3

101003 Expense - Purchase of Bins MOW 300$ 72$ 300$ 3.1.3

101004 Expense - Drum Muster MOW 3,500$ 2,461$ 3,500$ 3.1.3

101006 Expense - Administration Allocation Household Waste MFA 21,088$ 21,015$ 21,864$ 3.1.3

101007 Expense - Depreciation Household Waste MFA 3,600$ 2,731$ 2,740$ 3.1.3

101 Total Sanitation - Household Refuse - Operating Expenditure $ 264,488 $ 246,891 $ 262,904

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101 Sanitation - Household Refuse - Operating Revenue101100 Revenue - Recycling Removal Charges MFA 31,964$ 32,086$ 32,875$ 3.1.3

101101 Revenue - Waste Removal Charges MFA 44,550$ 44,442$ 45,630$ 3.1.3

101102 Revenue - Sale of Bins MFA 300$ 509$ 500$ 3.1.3

101103 Revenue - Drum Muster MOW 3,500$ 3,656$ 3,500$ 3.1.3

101105 Revenue - Sale of Waste Facility Passes MFA 1,700$ 436$ 500$ 3.1.3

101 Total Sanitation - Household Refuse - Operating Revenue $ 82,014 $ 81,130 $ 83,005

102 Sanitation - Other - Operating Expenditure102000 Expense - Administration Allocation Sanitation Other MFA 2,109$ 2,101$ 2,186$ 3.1.3

102002 Expense - Street Bins MOW 16,000$ 13,245$ 14,000$ 3.1.3

102 Total Sanitation - Other - Operating Expenditure $ 18,109 $ 15,347 $ 16,186

103 Sewerage - Operating Revenue103102 Revenue - Septic Application Fees MFA 700$ 590$ 700$ 4.1.1

103 Total Sewerage - Operating Revenue $ 700 $ 590 $ 700

105 Protection Of Environment - Operating Expenditure105000 Expense - Administration Allocation Protection Of Environme MFA 9,068$ 9,037$ 9,402$ 3.1.2

105001 Expense - Gillamii Centre Funding MFA 50,000$ 50,000$ 60,000$ Gillamii have requested an additional $10,000 3.1.2

105002 Expense - Gillamii Centre Vehicle MFA 10,000$ 10,382$ -$ Gillamii to arrange own vehicle 3.1.2

105005 Expense - Gillamii Centre Reimbursed Expenses MFA 5,000$ 5,400$ 5,600$ Scheduled building maintenance and cleaning 3.1.2

105 Total Protection Of Environment - Operating Expenditure $ 74,068 $ 74,819 $ 75,002

105 Protection Of Environment - Operating Revenue105101 Revenue - Reimbursments Gillamii Centre MFA 15,000$ 14,340$ 5,600$ Building maintenance + cleaning 3.1.2

105 Total Protection Of Environment - Operating Revenue $ 15,000 $ 14,340 $ 5,600

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106 Town Planning & Regional Development - Operating Expenditure106000 Expense - Administration Allocation TP & Regional Developm MFA 64,109$ 63,886$ 66,468$ 4.1.1

106001 Expense - Town Planning Fees CEO 35,000$ 18,477$ 35,000$ Revised TPS 4.1.1

106 Total Town Planning & Regional Development - Operating Expenditur $ 99,109 $ 82,362 $ 101,468

106 Town Planning & Regional Development - Operating Revenue106101 Revenue - Application Fees (Town Planning) MFA 19,000$ 20,677$ 10,000$ 4.1.1

106 Total Town Planning & Regional Development - Operating Revenue $ 19,000 $ 20,677 $ 10,000

107 Other Community Amenities - Operating Expenditure107000 Expense - Administration Allocation Other Community Amen MFA 18,241$ 18,178$ 18,913$ 1.1.3

107001 Expense - Public Conveniences MOW 30,000$ 31,421$ 32,000$ Includes Building Maintenance Schedule 1.1.3

107002 Expense - Cemeteries MOW 28,000$ 27,439$ 30,000$ 1.1.3

107004 Expense - Depreciation Other Community Amenities MFA 63,800$ 48,444$ 48,640$ 1.1.3

107 Total Other Community Amenities - Operating Expenditure $ 140,041 $ 125,482 $ 129,553

107 Other Community Amenities - Operating Revenue107101 Revenue - Cemetery Fees MFA 2,000$ 4,898$ 5,000$ 1.1.3

107103 Revenue - Reimbursement Rest Bay Maintenance MOW 1,700$ -$ 2,000$ MRWA / CBH 1.1.3

107 Total Other Community Amenities - Operating Revenue $ 3,700 $ 4,898 $ 7,000

10 TOTAL COMMUNITY AMENITIES - OPERATING EXPENDITURE $ 595,815 $ 544,900 $ 585,113

10 TOTAL COMMUNITY AMENITIES - OPERATING REVENUE $ 120,414 $ 121,634 $ 106,305

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11 RECREATION & CULTURE111 Public Halls & Civic Centres - Operating Expenditure111000 Expense - Administration Allocation Public Halls & Civic Centr MFA 44,707$ 44,552$ 46,352$ 3.2.1

111001 Expense - Cranbrook Hall Operating MFA 18,500$ 14,826$ 15,000$ 3.2.1111002 Expense - Cranbrook Hall Building Maintenance Schedule MFA 7,700$ 2,371$ 6,950$ From Building Maintenance Schedule 3.2.1

111003 Expense - Frankland River Hall Operating MFA 11,000$ 8,356$ 10,000$ 3.2.1

111004 Expense - Frankland River Hall Building Maintenance Schedul MFA 4,050$ 1,015$ 52,200$ From Building Maintenance Schedule (includes prep work that is funded from building asset management reserve)

3.2.1

111007 Expense - Frankland River Community Centre Operating MFA 21,000$ 17,480$ 20,000$ 3.2.1

111008 Expense - Frankland River Community Centre Building Mainte MFA 6,000$ 4,563$ 3,295$ From Building Maintenance Schedule 3.2.1

111010 Expense - Other Halls MFA 6,000$ 5,635$ 6,000$ 3.2.1

111013 Expense - Depreciation Public Halls & Civic Centres MFA 124,600$ 162,055$ 162,080$ 3.2.1

111014 Expense - Interest Loan 76 Frederick Square Pavilion MFA 4,943$ 4,805$ 2,978$ 3.2.1

111015 Expense - Cranbrook Regional Community Hub MFA 35,000$ 32,004$ 35,000$ Includes Building Maintenance Schedule and teleconference phone 3.2.1111016 Expense - Cranbrook Community Gym MFA 5,000$ 3,813$ 4,000$ 1.3.2111017 Expense - FR Earthquake Damage MFA -$ -$ 20,000$ Insurance excess - funded from building asset management reserve 3.2.1

111 Total Public Halls & Civic Centres - Operating Expenditure $ 288,501 $ 301,475 $ 383,855

111 Public Halls & Civic Centres - Operating Revenue111101 Revenue - Cranbrook Hall MFA 1,400$ 400$ 500$ 3.2.1

111102 Revenue - Frankland River Hall MFA 800$ 1,517$ 1,400$ 3.2.1

111104 Revenue - Frankland River Community Centre MFA 900$ 882$ 1,700$ Includes daycare lease fee $1700 3.2.1

111105 Revenue - Reimbursement Halls MFA 250$ 255$ 250$ 3.2.1

111107 Revenue - Cranbrook Regional Community Hub MFA 2,600$ 3,006$ 2,600$ Includes daycare lease fee $1700 3.2.1

111108 Revenue - Gym Memberships MFA 6,000$ 4,114$ 4,500$ 1.3.2

111 Total Public Halls & Civic Centres - Operating Revenue $ 11,950 $ 10,174 $ 10,950

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112 Swimming Areas and Beaches - Operating Expenditure112000 Expense - Administration Allocation Swimming Areas and Bea MFA 9,490$ 9,457$ 9,839$ 2.3.1

112002 Expense - Lake Maintenance & Operating MOW 40,000$ 35,526$ 40,000$ Includes Building Maintenance Schedule 1.1.3

112003 Expense - Depreciation Swimming Areas and Beaches MFA 3,100$ 3,382$ 3,380$ 2.3.1

112 Total Swimming Areas and Beaches - Operating Expenditure $ 52,590 $ 48,365 $ 53,219

112 Swimming Areas and Beaches - Operating Revenue112102 Revenue - Lake Site Fees MOW 2,500$ 3,650$ 2,500$ 1.1.3112 Total Swimming Areas and Beaches - Operating Revenue $ 2,500 $ 3,650 $ 2,500

113 Other Recreation & Sport - Operating Expenditure113000 Expense - Administration Allocation Other Recreation & Spor MFA 27,626$ 27,530$ 28,642$ 3.1.1

113001 Expense - Cranbrook Parks and Gardens MOW 150,000$ 139,510$ 150,000$ 3.2.1

113002 Expense - Frankland River Parks and Gardens MOW 60,000$ 47,748$ 60,000$ 3.2.1

113003 Expense - Tenterden Parks and Gardens MOW 7,000$ 3,106$ 7,000$ 3.2.1

113004 Expense - Frederick Square Operating MOW 38,000$ 35,745$ 40,000$ Includes $3000 for extra lighting 3.2.1

113007 Expense - Horse Paddocks MOW 3,000$ 2,110$ 2,500$ 3.2.1

113008 Expense - Motocross Facility Expenses CDO 1,000$ -$ 1,000$ Contribution to Sukey Hill expenses 1.3.2

113009 Expense - Depreciation Other Recreation & Sport MFA 95,700$ 95,964$ 96,060$ 3.1.1

113012 Expense - Frankland River Recreation Operating MOW 22,000$ 18,964$ 25,000$ 3.2.1113014 Expense - Motocross Development - Sukey Hill CDO 15,200$ 10,000$ -$ 1.1.3

113 Total Other Recreation & Sport - Operating Expenditure $ 419,526 $ 380,675 $ 410,202

113 Other Recreation & Sport - Operating Revenue113102 Revenue - Horse Paddock Charges MFA 2,200$ 2,545$ 2,500$ 1.3.2

113104 Revenue - Asset Replacement Fund - FR Bowling Green MFA 5,000$ 5,000$ 5,000$ Transfer to Reserve Account 3.2.1

113105 Revenue - Asset Replacement Fund - CB Bowling Green MFA 5,000$ 5,000$ 5,000$ Transfer to Reserve Account 3.2.1

113108 Revenue - Lease of Frederick Square MFA 2,000$ 2,000$ 2,000$ 3.2.1

113 Total Other Recreation & Sport - Operating Revenue $ 14,200 $ 14,545 $ 14,500

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115 Libraries - Operating Expenditure

115000 Expense - Cranbrook Library MFA 14,000$ 13,143$ 14,000$ $10,000 - as per funding agreement + $3,200 reimbursed expenses + $800 phone + insurance

1.1.3

115001 Expense - Frankland River Library MFA 32,000$ 31,909$ 38,400$ $35,000 - as per funding agreement + $3,200 reimbursed expenses + $200 insurance

1.1.3

115002 Expense - Administration Allocation Library MFA 7,381$ 7,355$ 7,653$ 1.1.3

115005 Expense - Depreciation Libararies MFA 200$ 132$ 130$ 1.1.3

115006 Expense - Additional Library Expenses MFA -$ -$ 4,500$ CB Library new shelving 1.1.3

115 Total Libraries - Operating Expenditure $ 53,581 $ 52,538 $ 64,683

115 Libraries - Operating Revenue115101 Revenue - Library Reimbursements MFA 6,300$ 6,052$ 6,400$ 1.1.3

115 Total Libraries - Operating Revenue $ 6,300 $ 6,052 $ 6,400

116 Other Culture - Operating Expenditure116001 Expense - Old Railway Station Building MFA 800$ 921$ -$ combine with museum below 1.1.3116002 Expense - Cranbrook Museum MFA 1,000$ 858$ 2,400$ Includes Building Maintenance Schedule 1.1.3116003 Expense - Maintenance Old Post Office Frankland River MOW 2,500$ 7,404$ 2,500$ Includes Building Maintenance Schedule 3.2.1116005 Expense - Administration Allocation Other Culture MFA 16,238$ 16,182$ 16,836$ 1.1.3116006 Expense - ANZAC CEO 5,500$ 687$ 3,500$ $500 ANZAC Day + $3000 ANZAC book reprint 1.1.1116007 Expense - Depreciation Other Culture MFA 1,000$ 540$ 540$ 1.1.3

116 Total Other Culture - Operating Expenditure $ 27,038 $ 26,591 $ 25,776

116 Other Culture - Operating Revenue116101 Revenue - Sale of History Books MFA 200$ 209$ 200$ 1.1.1

116102 Revenue - Sale of ANZAC Book MFA 2,800$ -$ 2,000$ 1.1.1

116 Total Other Culture - Operating Revenue $ 3,000 $ 209 $ 2,200

11 TOTAL RECREATION & CULTURE - OPERATING EXPENDITURE $ 841,235 $ 809,644 $ 937,735

11 TOTAL RECREATION & CULTURE - OPERATING REVENUE $ 37,950 $ 34,630 $ 36,550

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12 TRANSPORT122 Streets Roads Bridges & Depot Maintenance - Operating Expenditure122000 Expense - Administration Allocation Streets, Roads, Bridges & MFA 53,248$ 53,063$ 55,207$ 3.2.1

122001 Expense - Street Lighting MFA 19,000$ 16,796$ 18,000$ 3.2.1

122002 Expense - Road Maintenance MOW 900,000$ 875,115$ 1,000,000$ $100,000 increase for mulching roadsides 3.2.1

122003 Expense - Depot Maintenance MOW 40,000$ 32,294$ 40,000$ Includes Building Maintenance Schedule 3.2.1

122007 Expense - RAMM MOW 57,360$ 8,358$ 80,700$ Includes funds for RAMM review 3.2.1

122010 Expense - Street Cleaning MOW 7,000$ 5,686$ -$ Transferred to Road Maintenance 3.2.1

122011 Expense - Loss on Sale of Assets Transport MFA 89,800$ 61,398$ 26,500$ 3.2.1

122012 Expense - Depreciation Streets, Roads, Bridges & Depot Main MFA 1,748,400$ 1,458,858$ 1,515,870$ 3.2.1

122016 Expense - Insurance on Bridges MFA 36,103$ 36,103$ 38,000$ 3.2.1

122 Total Streets Roads Bridges & Depot Maintenance - Operating Expend $ 2,950,911 $ 2,547,670 $ 2,774,277

122 Streets Roads Bridges & Depot Maintenance - Operating Revenue122101 Revenue - MRWA Streetlighting Contribution MFA 1,500$ 1,470$ 1,500$ 3.2.1

122102 Revenue - Grant - MRWA Direct Grants MFA 144,335$ 144,335$ 153,992$ 3.2.1

122103 Revenue - Profit on Sale of Assets Transport MFA 3,500$ 3,758$ 5,000$ 3.2.1

122105 Revenue - WANDRRA Funding MOW 31,661$ 31,661$ -$ 3.2.1

122 Total Streets Roads Bridges & Depot Maintenance - Operating Revenu $ 180,996 $ 181,224 $ 160,492

125 Traffic Control - Operating Expenditure125000 Expense - Administration Allocation Traffic Control MFA 81,823$ 81,538$ 84,834$ 4.1.1

125001 Expense - DoT Licensing Expenses MFA 1,500$ 2,854$ 1,500$ 4.1.1

125002 Expense - DoT Licensing Employee Expenses MFA 48,000$ 51,099$ 51,100$ 4.1.1

125 Total Traffic Control - Operating Expenditure $ 131,323 $ 135,491 $ 137,434

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Revised Budget



125 Traffic Control - Operating Revenue125100 Revenue - DoT Licensing Commission MFA 14,000$ 12,519$ 12,000$ 4.1.1

125101 Revenue - DoT Licensing Reimbursements MFA 2,000$ 3,666$ 1,500$ 4.1.1

125 Total Traffic Control - Operating Revenue $ 16,000 $ 16,185 $ 13,500

126 Aerodromes - Operating Expenditure126000 Expense - Airstrip Maintenance MOW 6,000$ 4,624$ 6,000$ 3.2.1

126001 Expense - Airstrip Master Plan CEO 20,300$ 20,300$ -$ 2.1.1

126 Total Aerodromes - Operating Expenditure $ 26,300 $ 24,924 $ 6,000

126 Aerodromes - Operating Revenue126100 Revenue - Airstrip Master Plan RADs Funding CEO 10,150$ 10,150$ -$ 2.1.1

126 Total Aerodromes - Operating Revenue $ 10,150 $ 10,150 $ -

12 TOTAL TRANSPORT - OPERATING EXPENDITURE $ 3,108,534 $ 2,708,085 $ 2,917,710

12 TOTAL TRANSPORT - OPERATING REVENUE $ 207,146 $ 207,558 $ 173,992

13 ECONOMIC SERVICES131 Rural Services - Operating Expenditure131000 Expense - Administration Allocation Rural Services MFA 527$ 525$ 547$ 3.2.1

131003 Expense - Vermin Control (Donation to Feral Pig Eradication) CEO 1,500$ 1,500$ 1,500$ See Donations Page - Feral pig eradication 2.2.2

131004 Expense - Drought Relief MOW 3,000$ 991$ 3,000$ 1.1.3

131 Total Rural Services - Operating Expenditure $ 5,027 $ 3,017 $ 5,047

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132 Tourism & Area Promotion - Operating Expenditure132000 Expense - Administration Allocation Tourism & Area Promoti MFA 29,735$ 29,631$ 30,829$ 2.3.1

132002 Expense - Cranbrook Caravan Park MOW 94,000$ 91,269$ 92,000$ Includes Building Maintenance Schedule + new computer 3.2.1132004 Expense - Frankland River Caravan Park MOW 51,200$ 42,988$ 44,000$ Includes Building Maintenance Schedule + new iPad 3.2.1132005 Expense - Area Promotion Donations MFA 1,000$ 1,000$ 1,000$ Donation Cranbrook Show 1.1.2

132008 Expense - Tourism & Area Promotion CDO 5,000$ 1,961$ 8,000$ Marketing + installation of new GST signage 2.3.1

132011 Expense - Depreciation Tourism & Area Promotion MFA 16,100$ 14,534$ 14,530$ 2.3.1132012 Expense - Area Promotion Memberships CDO 5,000$ 5,000$ 7,000$ Hidden Treasures Membership 2.3.1

132014 Expense - CBH Accommodation Unit Shared Expenses MOW 6,000$ 7,421$ 6,500$ 3.2.1

132015 Expense - CBH Accommodation Unit Profit Share Payment MOW 4,000$ 10,440$ 5,000$ 3.2.1

132016 Expense - Reimbursed Expenses Only (CBH Units) MOW 20,000$ 20,680$ 20,000$ 3.2.1

132019 Expense - Bloom Festival CDO 11,988$ 11,988$ -$ 2.3.1

132020 Expense - Community Assistance Donation (CB Show Prep) MOW 5,000$ 4,328$ 5,000$ 1.1.2

132 Total Tourism & Area Promotion - Operating Expenditure $ 249,023 $ 241,240 $ 233,859

132 Tourism & Area Promotion - Operating Revenue132101 Revenue - Cranbrook Caravan Park Charges MOW 72,000$ 72,257$ 72,000$ 3.2.1

132102 Revenue - Frankland River Caravan Park Charges MOW 12,500$ 18,778$ 16,000$ 3.2.1

132105 Revenue - Sale of Promotional Products MFA 500$ 515$ 100$ 2.3.1

132108 Revenue - CBH Accommodation Unit Revenue MOW 11,000$ 28,327$ 11,000$ 3.2.1

132109 Revenue - Reimbursed Revenue Only (CBH Units) MOW 20,000$ 20,752$ 20,000$ 3.2.1

132111 Revenue - RV Park MOW 200$ 159$ 200$ 3.2.1

132112 Revenue - Bloom Festival Funding CDO 3,473$ 3,473$ -$ 2.3.1

132 Total Tourism & Area Promotion - Operating Revenue $ 119,673 $ 144,261 $ 119,300

133 Building Control - Operating Expenditure133000 Expense - Administration Allocation Building Control MFA 12,337$ 12,294$ 12,791$ 4.1.1

133001 Expense - Contract Building Surveyor CEO 19,000$ 17,103$ 19,000$ 4.1.1

133 Total Building Control - Operating Expenditure $ 31,337 $ 29,397 $ 31,791

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133 Building Control - Operating Revenue133100 Revenue - Building Permits MFA 4,000$ 5,243$ 5,500$ 4.1.1

133101 Revenue - BCITF Commissions MFA 50$ 53$ 50$ 4.1.1

133102 Revenue - BSL Commissions MFA 100$ 85$ 100$ 4.1.1

133 Total Building Control - Operating Revenue $ 4,150 $ 5,381 $ 5,650

136 Other Economic Services - Operating Expenditure136000 Expense - Administration Allocation Other Economic Services MFA 8,435$ 8,406$ 8,746$ 2.3.1

136002 Expense - Water Supplies Standpipes MOW 4,000$ 1,939$ 2,000$ 3.2.1

136003 Expense - Economic Development CEO -$ -$ 20,000$ 2.1.1

136009 Expense - CB Community Bus Expenses MOW 1,500$ 2,123$ 1,500$ 1.1.2136010 Expense - FR Community Bus Expenses MOW 1,200$ 1,946$ 1,200$ 1.1.2

136 Total Other Economic Services - Operating Expenditure $ 15,135 $ 14,414 $ 33,446

136 Other Economic Services - Operating Revenue136100 Revenue - Standpipe Water Charges MFA 2,200$ 1,065$ 2,000$ 4.1.1

136106 Revenue - Cranbrook Community Bus Hire MOW 2,500$ 4,564$ 3,500$ 1.1.2

136107 Revenue - Frankland River Community Bus Hire MOW 1,500$ 1,933$ 2,000$ 1.1.2

136 Total Other Economic Services - Operating Revenue $ 6,200 $ 7,562 $ 7,500

13 TOTAL ECONOMIC SERVICES - OPERATING EXPENDITURE $ 300,522 $ 288,068 $ 304,142

13 TOTAL ECONOMIC SERVICES - OPERATING REVENUE $ 130,023 $ 157,203 $ 132,450

14 OTHER PROPERTY & SERVICES141 Private Works - Operating Expenditure141000 Expense - Administration Allocation Private Works MFA 7,697$ 7,670$ 7,980$ 4.1.1

141001 Expense - Private Works MOW 35,000$ 38,552$ 20,000$ 2.1.1

141 Total Private Works - Operating Expenditure $ 42,697 $ 46,222 $ 27,980

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141 Private Works - Operating Revenue141100 Revenue - Private Works Income MOW 50,000$ 60,909$ 25,000$ 2.1.1

141 Total Private Works - Operating Revenue $ 50,000 $ 60,909 $ 25,000

142 Public Works Overheads - Operating Expenditure142000 Expense - Administration Allocation Public Works Overheads MFA 85,724$ 85,426$ 88,878$ 4.1.2

142001 Expense - Sick Leave - Works Staff MFA 33,450$ 24,692$ 36,000$ 4.1.2

142002 Expense - Annual Leave - Works Staff MFA 83,000$ 94,781$ 87,000$ 4.1.2

142003 Expense - Long Service Leave - Works Staff MFA 20,000$ 22,549$ 20,000$ 4.1.2

142004 Expense - Protective Clothing - Works Staff MOW 5,000$ 3,933$ 5,000$ 4.1.2

142005 Expense - Allowances - Works Staff MFA 14,110$ 1,540$ 10,000$ 4.1.2

142008 Expense - Engineering Professional Services MOW 1,860$ 1,388$ 5,000$ 3.2.1

142009 Expense - Workers Compensation Insurance - Works Staff MFA 31,320$ 31,320$ 33,860$ 4.1.2

142011 Expense - Safety & Risk Management CEO 17,000$ 11,782$ 17,000$ 4.1.2

142012 Expense - Staff Training - Works Staff MOW 30,000$ 24,659$ 30,000$ 4.1.2

142014 Expense - Public Holiday - Works Staff MFA 44,000$ 44,873$ 46,000$ 4.1.2

142017 Expense - Wages for Meetings - Works Staff MOW 18,000$ 12,403$ 18,000$ 4.1.2

142019 Expense - Housing Allowance - Works Staff MFA 21,600$ 21,807$ 24,000$ 4.1.2

142020 Expense - Works Employee Expenses MFA 250,000$ 258,367$ 265,000$ 4.1.2

142022 Expense - Advertising Public Works Overheads MFA 2,000$ 1,445$ 2,000$ 4.1.2

142023 Expense - Depreciation Public Works Overheads MFA 95,400$ 52,035$ 55,640$ 4.1.2

142024 Expense - Uniform Allowance - Works Staff MOW 9,000$ 8,195$ 7,500$ 4.1.2

142026 Expense - Emergency Telephone & Allowance MFA 3,500$ 2,985$ 4,000$ 4.1.2

142029 Expense - Works Staff Conference MOW 6,000$ 5,230$ 7,000$ 4.1.2

142006 Expense - Overheads Allocated to Works MFA (770,964)$ (709,410)$ (761,878)$ 4.1.2

142 Total Public Works Overheads - Operating Expenditure $ - $ - $ -

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142 Public Works Overheads - Operating Revenue142100 Revenue - Reimbursements Public Works Overheads MFA 500$ -$ 8,000$ Includes $7,500 LSL contribution from other shires 4.1.2142102 Revenue - Staff Training Funding/Reimbursements MFA -$ 5,750$ 1,000$ 4.1.2

142103 Revenue - Self Insurance Bonus Pool MFA 5,000$ -$ 1,000$ 4.1.1

142 Total Public Works Overheads - Operating Revenue $ 5,500 $ 5,750 $ 10,000

143 Plant Operation Costs - Operating Expenditure143000 Expense - Insurances & Licences - Plant MFA 45,000$ 29,579$ 32,000$ 4.1.1

143001 Expense - Fuel & Oils MOW 185,000$ 196,967$ 195,000$ 3.2.1

143003 Expense - Parts & Repairs MOW 180,000$ 184,266$ 180,000$ 3.2.1

143004 Expense - Depot Plant Maintenance MOW 40,000$ 39,186$ 40,000$ 3.2.1

143012 Expense - Administration Allocation Plant Operation Costs MFA 33,847$ 33,729$ 35,092$ 4.1.1

143014 Expense - Floating Plant and Loose Tools MOW 15,000$ 14,615$ 15,000$ 3.2.1

143009 Expense - Depreciation - Plant MFA 219,600$ 268,407$ 312,300$ 4.1.1

143010 Expense - Plant Operation Costs Allocated to Works MFA (718,447)$ (766,751)$ (809,392)$ 4.1.1

143 Total Plant Operation Costs - Operating Expenditure $ - $ - $ -

143 Plant Operation Costs - Operating Revenue143100 Revenue - Sale of Scrap MOW 200$ -$ 100$ 3.2.1

143102 Revenue - Plant Insurance Reimbursements MFA 11,000$ 10,846$ 1,000$ 4.1.1

143 Total Plant Operation Costs - Operating Revenue $ 11,200 $ 10,846 $ 1,100

144 Stock Fuels & Oils - Operating Revenue144100 Revenue - Fuel Tax Credit MFA 45,000$ 42,651$ 40,000$ 4.1.1

144 Total Stock Fuels & Oils - Operating Revenue $ 45,000 $ 42,651 $ 40,000

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146 Salaries & Wages - Operating Expenditure146000 Expense - Gross Salaries & Wages MFA 1,800,000$ 1,873,789$ 1,900,000$ 4.1.2

146001 Expense - Salaries & Wages Allocated to Works MFA (1,800,000)$ (1,873,789)$ (1,900,000)$ 4.1.2

146002 Expense - Workers Compensation Payments MFA 40,000$ 56,868$ 20,000$ 4.1.2

146 Total Salaries & Wages - Operating Expenditure $ 40,000 $ 56,868 $ 20,000

146 Salaries & Wages - Operating Revenue146100 Revenue - Workers Compensation Reimbursements MFA 40,000$ 67,910$ 20,000$ 4.1.2

146 Total Salaries & Wages - Operating Revenue $ 40,000 $ 67,910 $ 20,000

147 Unclassified - Operating Expenditure147000 Expense - Administration Allocation Unclassified MFA 4,850$ 4,833$ 5,029$ 4.1.1

147001 Expense - Reimbursements Unclassified MFA 12,000$ 10,086$ 2,000$ 4.1.1

147005 Expense - Sundry Donations (CEO Delegation) CEO 2,500$ 1,465$ 3,000$ 4.2.1

147015 Expense - Loss on Sale of Assets - Sale of Land MFA -$ 54,119$ 14,000$ 1.1.2

147 Total Unclassified - Operating Expenditure $ 19,350 $ 70,504 $ 24,029

147 Unclassified - Operating Revenue147101 Revenue - Reimbursements Unclassified MFA 12,000$ 10,685$ 2,000$ 4.1.1

147 Total Unclassified - Operating Revenue $ 12,000 $ 10,685 $ 2,000

14 TOTAL OTHER PROPERTY & SERVICES - OPERATING EXPENDITURE $ 102,047 $ 173,595 $ 72,009

14 TOTAL OTHER PROPERTY & SERVICES - OPERATING REVENUE $ 163,700 $ 198,751 $ 98,100

TOTAL OPERATING EXPENDITURE $6,305,415 5,792,474$ $6,100,494

TOTAL OPERATING REVENUE $4,091,326 4,875,953$ $4,023,277

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0

500000

1000000

1500000

2000000

2500000

3000000

3500000

4000000

General PurposeFunding

Governance Law, Order &Public Safety

Health Education &Welfare

Housing CommunityAmenities

Recreation &Culture

Transport EconomicServices

Other Property &Services

Operating Revenue REVISED BUDGET 2018/2019 ACTUAL 30/06/2019 BUDGET 2019/2020

0

500000

1000000

1500000

2000000

2500000

General PurposeFunding

Governance Law, Order &Public Safety

Health Education &Welfare

Housing CommunityAmenities

Recreation &Culture

Transport Economic Services Other Property &Services

Operating ExpenditureREVISED BUDGET 2018/2019 ACTUAL 30/06/2019 BUDGET 2019/2020

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Job Number

Road Name Description of WorksStartSLK

EndSLK

TotalLength

2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

121201 REGIONAL ROAD GROUP (2/3 State + 1/3 Council funded)RG531 Cranbrook Frankland Road Widen bitumen edges and seal 22.00 25.00 3.00 $300,000 $0 $0 $0 $0RG532 Frankland Rocky Gully Road Widen bitumen edges and seal 1.80 3.80 2.00 $225,000 $180,000 $0 $0 $0RG560 Kojonup Frankland Road Widen bitumen edges and seal $0 $345,000 $250,000 $250,000 $250,000RG003 Salt River Road Widen bitumen edges and seal $0 $250,000 $250,000 $250,000 $250,000RG523 Wingebellup Road Widen bitumen edges and seal $0 $175,000 $175,000 $175,000 $175,000RG007 Shamrock Road Widen bitumen edges and seal $0 $250,000 $250,000 $250,000 $250,000RG010 Martagallup Road Widen bitumen edges and seal $0 $180,000 $180,000 $180,000 $180,000

TOTAL REGIONAL ROAD GROUP $525,000 $1,380,000 $1,105,000 $1,105,000 $1,105,000121203 ROADS TO RECOVERY (Fully Federal funded)AU047 Boyup Brook Cranbrook Road Re-sheet 15.10 19.10 4.00 $120,000 $191,000 $191,000 $191,000 $191,000AU001 Yeriminup Road Re-sheet 31.30 36.30 5.00 $203,722 $132,722 $132,722 $132,722 $132,722

TOTAL ROADS TO RECOVERY $323,722 $323,722 $323,722 $323,722 $323,722121216 COMMODITY ROUTE (2/3 State +1/3 Council funded) CR054 Nardarup Road - Carryover Re-sheet 0.00 7.67 7.67 $146,847

Scrubiup Road Re-sheet $120,000 $120,000 Crosby Road Re-sheet $140,000 Quindinup Road Re-sheet $45,000Yarnup Road Re-sheet $150,000 $150,000 Jarrah Road Re-sheet $100,000 $100,000Noobijup Road Re-sheet $120,000 $120,000Tuckers Road Re-sheet $180,000TOTAL COMMODITY ROUTE $146,847 $120,000 $555,000 $370,000 $300,000

121204 BLACK SPOT (2/3 State + 1/3 Council funded)Wingebellup Kojonup Frankland Road Upgrade intersection $0 $120,000Wingebellup Frankland Rocky Gully Road Upgrade intersection $0 $150,000 TOTAL BLACK SPOT $0 $270,000 $0 $0 $0

121202 COUNCIL FUNDED (fully funded by council)CF087 Hardy Street Re-sheet 0.00 0.84 0.84 $29,000 CF086 Rubbish Tip Road Re-sheet 0.00 0.68 0.68 $26,000 CF095 Tunney Hall Road Repair and clean drains 0.00 1.30 1.30 $40,000 CF039 Koonje Road Re-sheet 3.90 6.90 3.00 $100,000 $120,000 $120,000 CF024 Newton Road Re-sheet 7.20 13.70 6.50 $125,000 $120,000 $120,000

Unanup Road Re-sheet $120,000 $120,000 $120,000 Cranbrook or Frankland River Town Roads $50,000 Russell Road Re-sheet $110,000Nukenellup Road Re-sheet $100,000 $120,000Nunijup South Road $150,000Yetermerup Road $120,000TOTAL COUNCIL FUNDED $320,000 $410,000 $360,000 $330,000 $390,000

TOTAL ROAD PROGRAM $1,315,569 $2,503,722 $2,343,722 $2,128,722 $2,118,722

FIVE YEAR ROAD CONSTRUCTION PROGRAM - APPENDIX C

Projected Expenditure

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Job Number

Road Name Description of WorksStartSLK

EndSLK

TotalLength

2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Projected Expenditure

ROAD FUNDINGRegional Road Group $267,483 $920,000 $736,666 $736,666 $736,666Roads to Recovery $323,722 $323,722 $323,722 $323,722 $323,722Commodity Route $36,000 $80,000 $370,000 $246,666 $199,998Black Spot Program $0 $180,000 $0 $0 $0TOTAL FUNDING $627,205 $1,503,722 $1,430,388 $1,307,054 $1,260,386Funded by Council $688,364 $1,000,000 $913,334 $821,668 $858,336

2019/2020 2020/2021 2021/2022 2022/2023 2023/2024-$ -$ -$

525,000$ 1,380,000$ 1,105,000$ 1,105,000$ 1,105,000$ -$ 270,000$ -$ -$ -$

40,000$ -$ -$ -$ -$ 750,569$ 853,722$ 1,238,722$ 1,023,722$ 1,013,722$

1,315,569$ 2,503,722$ 2,343,722$ 2,128,722$ 2,118,722$

- Intersection Improvements- Bridges / Drainage- Gravel Sheeting

ROAD CONSTRUCTION SUMMARY

- New Seal (Replacing Gravel)- Reseal & Widen and Seal

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Reg No PE No Make & Type Date Service 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029Acquired Life Price Trade-In NET NET NET NET NET NET NET NET NET NET

PASSENGER VEHICLESGovernanceCB1 PE109 CEO - Colorado Dual Cab May-19 6m 48,700$ 36,500$ 12,200$ 5,000$ 5,000$ 5,500$ 5,500$ 5,500$ 6,000$ 6,000$ 6,000$ 6,500$ CB1 PE109 CEO - Colorado Dual Cab 6m 48,700$ 44,200$ 4,500$ 5,000$ 5,000$ 5,500$ 5,500$ 5,500$ 6,000$ 6,000$ 6,000$ 6,500$ CB01 PE108 MFA - Trailblazer Dec-18 6m 37,500$ 33,250$ 4,250$ 4,250$ 4,500$ 4,500$ 4,500$ 5,000$ 5,000$ 5,000$ 5,500$ 5,500$ CB01 PE108 MFA - Trailblazer 6m 37,500$ 33,250$ 4,250$ 4,250$ 4,500$ 4,500$ 4,500$ 5,000$ 5,000$ 5,000$ 5,500$ 5,500$

Sub-Total Governance 172,400$ 147,200$ 25,200$ 18,500$ 19,000$ 20,000$ 20,000$ 21,000$ 22,000$ 22,000$ 23,000$ 24,000$ Other Property & ServicesCB00 PE110 MOW - Trailblazer Apr-19 6m 37,500$ 33,250$ 4,250$ 4,250$ 4,500$ 4,500$ 4,500$ 5,000$ 5,000$ 5,000$ 5,500$ 5,500$ CB00 PE110 MOW - Trailblazer 6m 37,500$ 33,250$ 4,250$ 4,250$ 4,500$ 4,500$ 4,500$ 5,000$ 5,000$ 5,000$ 5,500$ 5,500$ CB06 PE168 WS - Colorado Dual Cab Dec-18 6m 39,500$ 34,250$ 5,250$ 5,250$ 5,250$ 5,500$ 5,500$ 5,500$ 6,000$ 6,000$ 6,000$ 6,500$ CB06 PE168 WS - Colorado Dual Cab 6m 39,500$ 34,250$ 5,250$ 5,250$ 5,250$ 5,500$ 5,500$ 5,500$ 6,000$ 6,000$ 6,000$ 6,500$ CB04 PE166 Gardens - Colorado Ute Aug-18 1 32,000$ 23,500$ 8,500$ 9,000$ 9,000$ 10,000$ 10,000$ 11,000$ 11,000$ 11,000$ 12,000$ 12,000$ CB08 PE167 Colorado Ute Aug-18 1 36,000$ 27,000$ 9,000$ 9,000$ 9,000$ 10,000$ 10,000$ 11,000$ 11,000$ 11,000$ 12,000$ 12,000$ CB05 PE165 Colorado Dual Cab Aug-18 1 34,500$ 26,500$ 8,000$ 8,000$ 8,000$ 9,000$ 9,000$ 10,000$ 10,000$ 10,000$ 11,000$ 11,000$ 007FR PE164 Gardens - Colorado Ute Aug-18 1 32,000$ 25,000$ 7,000$ 7,000$ 7,000$ 8,000$ 8,000$ 9,000$ 9,000$ 9,000$ 10,000$ 10,000$

Sub-Total Other Property & Services 288,500$ 237,000$ 51,500$ 52,000$ 52,500$ 57,000$ 57,000$ 62,000$ 63,000$ 63,000$ 68,000$ 69,000$ TOTAL PASSENGER VEHICLES 460,900$ 384,200$ 76,700$ 70,500$ 71,500$ 77,000$ 77,000$ 83,000$ 85,000$ 85,000$ 91,000$ 93,000$

HEAVY PLANT & EQUIPMENTOther Property & ServicesCB09 PE234 Daf 8x4 tipping truck Apr-18 5 220,000$ CB003 PE220 Isuzu 6x4 S/Tipper Mar-15 5 230,000$ 100,000$ 130,000$ 130,000$ CB02 PE236 Isuzu 4.5T T/Top (Maintenance) Apr-19 5 50,000$ CB007 PE237 FUSO S/Tipper May-19 5 130,000$ CB006 PE211 Isuzu T/Top (P&G) Nov-13 5 90,000$ 25,000$ 65,000$ 65,000$ CB009 PE232 Canter Crew Cab Apr-18 5 65,000$ 1TFN526 PE155 Side Tipping Dog Howard Porter Dec-04 As Need 60,000$ CB4500 PE228 CAT 444F Backhoe Jan-17 8 140,000$ CB4466 PE233 Case Loader Apr-18 8 200,000$ CB005 PE223 JCB Skid Steer Loader Nov-15 7 60,000$

PE114 Skid Steer Trencher & other attachments Jan-04 As Need CB4400 PE216 Komatsu 14t Excavator Feb-15 7 100,000$ 100,000$ CB4457 PE227 CAT 120M Grader Jan-17 8 230,000$ CB010 PE235 CAT 120M Grader (Maintenance) Dec-18 8 230,000$ CB03 PE205 CAT 12M Grader Aug-11 8 250,000$ CB004 PE222 CAT Rubber Tyred Roller Dec-15 8 130,000$ CB669 PE210 Dynapac Vibe Roller Jan-14 8 140,000$ PE224 BT 200 Broom Road Sweeper Dec-15 As Need 16,000$

PE198 Broon Walking beam Grader towed behind Apr-11 As Need 70,000$ CB4405 PE179 Forklift Nov-07 10 50,000$ CB4046 PE197 John Deere Tractor & Loader Feb-11 10 90,000$ CB013 PE221 Toro Ground Master 360 Aug-15 6 60,000$ 60,000$ CB4589 PE199 Rustler Chemical Spray Unit Jun-11 8 30,000$ 5,000$ 25,000$ CB002 PE225 Hino Water Truck Feb-16 5 170,000$ 170,000$

PE114 Pedestrian Roller May-99 As Need 15,000$ PE219 Tree Mulcher Feb-15 7 60,000$

PE114 Street Sweeper for Skid Steer Mar-05 As Need 20,000$ CB5150 PE215 Skid Steer Trailer Oct-15 As Need

TEN YEAR PLANT REPLACEMENT PROGRAM - APPENDIX D

2019/2020 Budget

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Reg No PE No Make & Type Date Service 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029Acquired Life Price Trade-In NET NET NET NET NET NET NET NET NET NET

TEN YEAR PLANT REPLACEMENT PROGRAM - APPENDIX D

2019/2020 Budget

CB1354 PE217 Mobile Fuel Tanker Oct-15 As Need CB1347 PE226 Allroads Float Apr-16 As Need 70,000$ CB5147 PE204 Bosich 2nd Hand Dolly Jan-05 As Need 1THY248 PE177 Trailer Dec-06 As Need 5,000$ CB5014 PE145 Loadstar Boxtop Trailer Sep-93 As Need 3,000$ CB1873 PE144 Custom Made Trailer Jun-83 As Need 3,000$ CB5173 PE175 Towable Cement Mixer Mar-07 As Need 20,000$

Kevrek Crane Jun-00 As Need 10,000$ 2,000$ 8,000$ PE114 Vehicle Mounted Fogger Dec-18 As Need PE203 Skid Steer Slasher Mar-12 As Need

CB5314 PE230 VMS Trailer Nov-17 As NeedCB5315 PE231 VMS TRailer Nov-17 As Need

Metro Traffic Counters x 5 Aug-18 As NeedMetro Traffic Counters x 3 Unknown As Need 18,000$ 3,000$ 15,000$ Metro Traffic Counters x 2 Unknown As Need 10,000$

CB1313 PE142 Gardeners Trailer Unknown As NeedPE208 Panther Peruzzo Towed Mower Aug-13 As NeedPE218 Flocon Emulsion Pressure Vessel Nov-14 As Need

CB4407 PE182 Cranbrook Community Bus Sep-08 As Need006FR PE181 Frankland River Community Bus Sep-08 As Need1TDK294 PE188 Community Bus Trailer Jun-09 As Need Sewell Towed Road Sweeper NEW As Need 42,000$ -$ 42,000$ Mini Excavator NEW As Need 54,000$ -$ 54,000$

TOTAL HEAVY PLANT & EQUIPMENT 474,000$ 135,000$ 339,000$ 260,000$ 335,000$ 371,000$ 255,000$ 440,000$ 390,000$ 465,000$ 330,000$ 346,000$

GRAND TOTALSPASSENGER VEHICLES 460,900$ 384,200$ 76,700$ 70,500$ 71,500$ 77,000$ 77,000$ 83,000$ 85,000$ 85,000$ 91,000$ 93,000$ HEAVY PLANT & EQUIPMENT 474,000$ 135,000$ 339,000$ 260,000$ 335,000$ 371,000$ 255,000$ 440,000$ 390,000$ 465,000$ 330,000$ 346,000$

934,900$ 519,200$ 415,700$ 330,500$ 406,500$ 448,000$ 332,000$ 523,000$ 475,000$ 550,000$ 421,000$ 439,000$

2019/2020 2020/2021 2021/2022 2022/2023 2023/2024 2024/2025 2025/2026 2026/2027 2027/2028 2028/2029RESERVE ACOUNT CALCULATIONS

Total Expenditure/Number of Years 434,070$ 434,070$ 434,070$ 434,070$ 434,070$ 434,070$ 434,070$ 434,070$ 434,070$ 434,070$ 434,070$

TRANSFER TO or (FROM) PLANT RESERVE 18,370$ 103,570$ 27,570$ (13,930)$ 102,070$ (88,930)$ (40,930)$ (115,930)$ 13,070$ (4,930)$ (Annual Expenditure under or (over) average)

ESTIMATED PLANT RESERVE BALANCESOpening Balance 446,328$ 473,624$ 586,667$ 625,970$ 624,559$ 739,120$ 664,973$ 637,342$ 534,159$ 557,912$ plus Interest Earned 2% 8,927$ 9,472$ 11,733$ 12,519$ 12,491$ 14,782$ 13,299$ 12,747$ 10,683$ 11,158$ plus Transfer to Reserve Account (from Muni to increase balance)) -$ plus/(less) Transfers to/(from) Reserve Account 18,370$ 103,570$ 27,570$ (13,930)$ 102,070$ (88,930)$ (40,930)$ (115,930)$ 13,070$ (4,930)$ Closing Balance 473,624$ 586,667$ 625,970$ 624,559$ 739,120$ 664,973$ 637,342$ 534,159$ 557,912$ 564,141$

Average Net Expenditure per year = Average Net Expenditure per year =

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$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

Projected Plant Reserve Closing Balances

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

$500,000

10 Year Plant Expenditure (Net Cost after Trade)HEAVY PLANT & EQUIPMENT PASSENGER VEHICLES

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Item Capital Maint. Capital Maint. Capital Maint. Capital Maint. Capital Maint.

Administration Office 042210 CP103Incidentals 2,000$ 2,000$ 2,000$ 2,000$ 2,000$ Carpet cleaning 600$ 600$ 600$ 600$ 600$ Pest control 220$ 220$ 220$ 220$ 220$ Termite inspection 160$ 160$ 160$ 160$ 160$ Clean gutters 200$ 200$ 200$ 200$ 200$ Service all air conditioners 700$ 700$ 700$ 700$ 700$ Emergency generator maintenance 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ RCD Testing 120$ 120$ 120$ 120$ 120$ Regrout various sections of tiled floor 500$ Extra power point front counter 340$ Kettle, Microwave, Cordless Vac & Toastie 1,000$ Repairs to credenza 100$ Remodel front counter to allow for disabled access 8,000$ Re-Roof admin centre To be costed

8,000$ 6,940$ -$ 5,000$ -$ 5,000$ -$ 5,000$ -$ 5,000$

Cranbrook Hall 111206 CP102MIncidentals 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Carpet cleaning 150$ 150$ 150$ 150$ 150$ Pest control 270$ 270$ 270$ 270$ 270$ Termite inspection 370$ 370$ 370$ 370$ 370$ Clean gutters 200$ 200$ 200$ 200$ 200$ Service air conditioner 70$ 70$ 70$ 70$ 70$ RCD testing 170$ 170$ 170$ 170$ 170$ Repair double door handle lock on rear door 230$ Front door repairs, realign to reduce gap and paint 640$ Bain marie repairs 350$ Landing & steps to rear of hall 3,500$ Ceiling repairs, internal paint, kitchen floorcoverings, seal floor (Dependant upon grant funding) To be costed

-$ 6,950$ -$ 2,230$ -$ 2,230$ -$ 2,230$ -$ 2,230$

FIVE YEAR BUILDING MAINTENANCE SCHEDULE - APPENDIX E

2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

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2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Cranbrook Community Hub - Dunn Street 111015Incidentals 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Carpet cleaning 380$ 380$ 380$ 380$ 380$ Pest control 220$ 220$ 220$ 220$ 220$ Termite inspection 170$ 170$ 170$ 170$ 170$ Clean gutters 200$ 200$ 200$ 200$ 200$ Emergency generator maintenance 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Service air conditioners 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ RCD testing 170$ 170$ 170$ 170$ 170$ Repairs to front external iron 185$ Electrical repairs and upgrades required 3,200$

-$ 7,525$ -$ 4,140$ -$ 4,140$ -$ 4,140$ -$ 4,140$

Cranbrook Public Toilets 107001Incidentals 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Pest control 40$ 40$ 40$ 40$ 40$ Termite inspection 40$ 40$ 40$ 40$ 40$ Clean gutters 50$ 50$ 50$ 50$ 50$ RCD testing 190$ 190$ 190$ 190$ 190$ Toilet Roll Holders 550$

-$ 1,870$ -$ 1,320$ -$ 1,320$ -$ 1,320$ -$ 1,320$

Cranbrook Museum & Railway Station CP129Incidentals 500$ 500$ 500$ 500$ 500$ Pest control 220$ 220$ 220$ 220$ 220$ Termite inspection 165$ 165$ 165$ 165$ 165$ Clean gutters 50$ 50$ 50$ 50$ 50$ RCD testing 170$ 170$ 170$ 170$ 170$

-$ 1,105$ -$ 1,105$ -$ 1,105$ -$ 1,105$ -$ 1,105$

Works Depot CP119APest control 200$ 200$ 200$ 200$ 200$ Termite inspection 115$ 115$ 115$ 115$ 115$ Clean gutters 200$ 200$ 200$ 200$ 200$ Service all air conditioners 130$ 130$ 130$ 130$ 130$ RCD testing 170$ 170$ 170$ 170$ 170$

-$ 815$ -$ 815$ -$ 815$ -$ 815$ -$ 815$

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2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Cranbrook Caravan Park CP121Incidentals 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ Pest control 135$ 135$ 135$ 135$ 135$ Termite inspection 165$ 165$ 165$ 165$ 165$ Clean gutters 100$ 100$ 100$ 100$ 100$ Carpet cleaning - Park Home 220$ 220$ 220$ 220$ 220$ Service air conditioners 70$ 70$ 70$ 70$ 70$ RCD testing 270$ 270$ 270$ 270$ 270$ Deck - Chalet 4,000$ Delivery and installation of sliding door to camp kitchen 800$ Replace light in female toilet 320$ Microwave bracket in Chalet 200$ Vents in camp kitchen 150$ Replace taps in male and female showers 600$ Replace exhaust fan in male shower 250$ Stainless steel bench for camp kitchen 250$

-$ 10,530$ -$ 3,960$ -$ 3,960$ -$ 3,960$ -$ 3,960$

Caravan Park Caretaker House 132212 C121AMIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 115$ 115$ 115$ 115$ 115$ Termite inspection 115$ 115$ 115$ 115$ 115$ Clean gutters 70$ 70$ 70$ 70$ 70$ Service air conditioner 300$ 300$ 300$ 300$ 300$

-$ 1,100$ -$ 1,100$ -$ 1,100$ -$ 1,100$ -$ 1,100$

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2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Frankland River Hall 111200 CP201MIncidentals 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Carpet cleaning 120$ 120$ 120$ 120$ 120$ Pest control 270$ 270$ 270$ 270$ 270$ Termite inspection 420$ 420$ 420$ 420$ 420$ Clean gutters 200$ 200$ 200$ 200$ 200$ Service air conditioner 70$ 70$ 70$ 70$ 70$ RCD testing 120$ 120$ 120$ 120$ 120$ Preparation for refurbishment 50,000$

-$ 52,200$ -$ 2,200$ -$ 2,200$ -$ 2,200$ -$ 2,200$

Frankland River Caravan Park CP203Incidentals 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Pest control 30$ 30$ 30$ 30$ 30$ Termite inspection 40$ 40$ 40$ 40$ 40$ Clean gutters 50$ 50$ 50$ 50$ 50$ RCD testing 140$ 140$ 140$ 140$ 140$ Repairs to locks in ablution block 180$ On-site accommodation To be discussed and costed

-$ 1,440$ -$ 1,260$ -$ 1,260$ -$ 1,260$ -$ 1,260$

Frankland River Community Centre 111205 CP202MIncidentals 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Carpet cleaning 455$ 455$ 455$ 455$ 455$ Pest control 165$ 165$ 165$ 165$ 165$ Termite inspection 270$ 270$ 270$ 270$ 270$ Clean gutters 200$ 200$ 200$ 200$ 200$ Service all air conditioners 770$ 770$ 770$ 770$ 770$ RCD testing 120$ Replace toilet roll holder in ladies toilet 85$ Replace skylight in computer room 230$ Replace carpet in Lecture Room - waiting on insurance assessment prior to progressing

-$ 3,295$ -$ 2,860$ -$ 2,860$ -$ 2,860$ -$ 2,860$

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2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Frankland River Public Toilets 107001Incidentals 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Pest control 40$ 40$ 40$ 40$ 40$ Termite inspection 40$ 40$ 40$ 40$ 40$ Clean gutters 50$ 50$ 50$ 50$ 50$ Repairs to door handles 140$ Replace toilet seats 320$

-$ 1,590$ -$ 1,130$ -$ 1,130$ -$ 1,130$ -$ 1,130$

Frankland River Fire/Bus Shed BF105Pest control 50$ 50$ 50$ 50$ 50$ Termite inspection 40$ 40$ 40$ 40$ 40$ Clean gutters 50$ 50$ 50$ 50$ 50$ RCD testing 190$ 190$ 190$ 190$ 190$

-$ 330$ -$ 330$ -$ 330$ -$ 330$ -$ 330$

Old Frankland River Post Office 116003Incidentals 200$ 200$ 200$ 200$ 200$ Pest control 150$ 150$ 150$ 150$ 150$ Termite inspection 115$ 115$ 115$ 115$ 115$ Clean gutters 50$ 50$ 50$ 50$ 50$

-$ 515$ -$ 515$ -$ 515$ -$ 515$ -$ 515$

Lake Poorrarecup CP401Incidentals 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ Pest control 40$ 40$ 40$ 40$ 40$ Termite inspection 40$ 40$ 40$ 40$ 40$ Clean gutters 50$ 50$ 50$ 50$ 50$ RCD testing 140$ 140$ 140$ 140$ 140$ Replace 4 lights in ablutions 810$ Repairs to downpipes and instal soak well 1,515$ Replace cisterns and clean urinal flow slots 350$ Replace shower door locks 85$

-$ 4,530$ -$ 1,770$ -$ 1,770$ -$ 1,770$ -$ 1,770$

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2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Lake Nunijup Toilet Block CP403Incidentals 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Pest control 30$ 30$ 30$ 30$ 30$ Termite inspection 40$ 40$ 40$ 40$ 40$ Clean gutters 50$ 50$ 50$ 50$ 50$

-$ 1,120$ -$ 1,120$ -$ 1,120$ -$ 1,120$ -$ 1,120$

Tenterden Fire Shed CP301Incidentals 200$ 200$ 200$ 200$ 200$ Pest control 220$ 220$ 220$ 220$ 220$ Termite inspection 165$ 165$ 165$ 165$ 165$ Clean gutters 50$ 50$ 50$ 50$ 50$ RCD testing 190$ 190$ 190$ 190$ 190$

-$ 825$ -$ 825$ -$ 825$ -$ 825$ -$ 825$

Council Property Total 8,000$ 102,680$ -$ 31,680$ -$ 31,680$ -$ 31,680$ -$ 31,680$

Staff Housing3 Mason St 091202 CP113MIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 160$ 160$ 160$ 160$ 160$ Termite inspection 240$ 240$ 240$ 240$ 240$ Clean gutters 110$ 110$ 110$ 110$ 110$ Service air conditioner 80$ 80$ 80$ 80$ 80$

-$ 1,090$ -$ 1,090$ -$ 1,090$ -$ 1,090$ -$ 1,090$

7 Mason St 091202 CP112MIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 160$ 160$ 160$ 160$ 160$ Termite inspection 240$ 240$ 240$ 240$ 240$ Clean gutters 110$ 110$ 110$ 110$ 110$

-$ 1,010$ -$ 1,010$ -$ 1,010$ -$ 1,010$ -$ 1,010$

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2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Unit 1, 12 Grenfell St 091202 C117AMIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 130$ 130$ 130$ 130$ 130$ Termite inspection 220$ 220$ 220$ 220$ 220$ Clean gutters 110$ 110$ 110$ 110$ 110$ Service air conditioner 80$ 80$ 80$ 80$ 80$ Repair gutters rear patio 180$ Purchase & installation of roof insulation 2,500$ New window treatments throughout 3,000$

-$ 6,720$ -$ 1,040$ -$ 1,040$ -$ 1,040$ -$ 1,040$

Unit 2, 12 Grenfell St 091202 C117BMIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 130$ 130$ 130$ 130$ 130$ Termite inspection 220$ 220$ 220$ 220$ 220$ Clean gutters 110$ 110$ 110$ 110$ 110$ Replace lock on front flyscreen 140$ Investigate leak in bathroom ceiling 380$ Paint bathroom ceiling 400$ Purchase & installation of roof insulation 2,500$ New window treatments throughout 3,000$

-$ 7,380$ -$ 960$ -$ 960$ -$ 960$ -$ 960$

11 Wingebellup Rd 091202 CP207MIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 160$ 160$ 160$ 160$ 160$ Termite inspection 220$ 220$ 220$ 220$ 220$ Clean gutters 110$ 110$ 110$ 110$ 110$ Servcie air conditioner 80$ 80$ 80$ 80$ 80$ Shed door repairs 110$ Clips for outdoor blinds 200$

-$ 1,380$ -$ 1,070$ -$ 1,070$ -$ 1,070$ -$ 1,070$

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2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Unit A, 8 Currie St 091202 C142AMIncidentals 500$ Pest control 130$ Termite inspection 220$ Clean gutters 110$ Service air conditioner 80$ Repair water damage to skirting, external door near lounge 250$

-$ 1,290$ -$ -$ -$ -$ -$ -$ -$ -$

Unit A, 10 Currie St 091202 C141AMIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 130$ 130$ 130$ 130$ 130$ Termite inspection 220$ 220$ 220$ 220$ 220$ Clean gutters 110$ 110$ 110$ 110$ 110$ Service air conditioner 80$ 80$ 80$ 80$ 80$ Replace smoke alarm 330$

-$ 1,370$ -$ 1,040$ -$ 1,040$ -$ 1,040$ -$ 1,040$

Unit B, 10 Currie St 091202 C141BMIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 130$ 130$ 130$ 130$ 130$ Termite inspection 220$ 220$ 220$ 220$ 220$ Clean gutters 110$ 110$ 110$ 110$ 110$ Service air conditioner 80$ 80$ 80$ 80$ 80$ Repair water damage to skirting, external door near lounge 250$

-$ 1,290$ -$ 1,040$ -$ 1,040$ -$ 1,040$ -$ 1,040$

PROPERTY TO BE SOLD

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2019/2020 2020/2021 2021/2022 2022/2023 2023/2024

Unit C, 10 Currie St 092200 C141CMIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 130$ 130$ 130$ 130$ 130$ Termite inspection 220$ 220$ 220$ 220$ 220$ Clean gutters 110$ 110$ 110$ 110$ 110$ Service air conditioner 80$ 80$ 80$ 80$ 80$

-$ 1,040$ -$ 1,040$ -$ 1,040$ -$ 1,040$ -$ 1,040$

46 Edward St 091202 CP116MIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 160$ 160$ 160$ 160$ 160$ Termite inspection 220$ 220$ 220$ 220$ 220$ Clean gutters 110$ 110$ 110$ 110$ 110$ Service air conditioner 150$ 150$ 150$ 150$ 150$ Paint timber fascia 220$ Repairs to shed 375$ Touchup paint to cracks in Bed 1, 2, 3 290$ Touchup paint to cracks in Entry and bathroom 265$ Enclosing of rear patio To be costedRepaint north and west side of house To be costed

-$ 2,290$ -$ 1,140$ -$ 1,140$ -$ 1,140$ -$ 1,140$

Staff Housing Total -$ 24,860$ -$ 9,430$ -$ 9,430$ -$ 9,430$ -$ 9,430$

Other Housing9 Mason St - GEHA 092200 CP115MIncidentals 500$ 500$ 500$ 500$ 500$ Pest control 160$ 160$ 160$ 160$ 160$ Termite inspection 220$ 220$ 220$ 220$ 220$ Clean gutters 110$ 110$ 110$ 110$ 110$ Installation of reverse cycle air conditioner 2,500$ Repair toilet leak 160$

-$ 3,650$ -$ 990$ -$ 990$ -$ 990$ -$ 990$

Other Housing Total -$ 3,650$ -$ 990$ -$ 990$ -$ 990$ -$ 990$

Building Maintenance Grand Total 8,000$ 131,190$ -$ 42,100$ -$ 42,100$ -$ 42,100$ -$ 42,100$

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#REF! 2019/2020Donation To Purpose of Donation Account Actual Amount

Southern AgCare Donation to operations 086002 500$ 500$ Youthcare Mount Barker Donation to operations (Chaplain at High School) 086002 300$ 300$

800$ 800$

Lake Muir/Denbarker Feral Pig Eradication C'ttee. Donation to operations 131003 1,500$ 1,500$ 1,500$ 1,500$

Cranbrook Tourism & Business Promotion Group Works Staff - Contribution to Preparation of Cranbrook Show 132020 4,328$ 5,000$ Cranbrook Tourism & Business Promotion Group Contribution to Cranbrook Show 132005 1,000$ 1,000$

5,328$ 6,000$

Sundry Donations CEO delegation 147005Sundry Donations Sporting Sponsorship 147005

1,465$ 3,000$

GRAND TOTAL 9,094$ 11,300$

DETAILED LIST OF DONATIONS 2019/2020 - APPENDIX F

1,465$ 3,000$

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2019/2020 GL NUMBER GSTGENERAL PURPOSE FUNDING

RatesAccount/Rates Enquiry Fee 45.00$ 031107 NAdministration Fee - Rates Instalments 5.00$ 031106 N(per notice - excluding first notice)

GOVERNANCE

Photocopying Charges - Black & White:A4 Single Sided 0.40$ 042102 YA4 Double Sided 0.60$ 042102 YA3 Single Sided 0.60$ 042102 YA3 Double Sided 1.00$ 042102 Y

Photocopying Charges - Colour:A4 Single Sided 1.00$ 042102 YA4 Double Sided 1.50$ 042102 YA3 Single Sided 1.50$ 042102 YA3 Double Sided 2.00$ 042102 Y

(Over 100 Copies 20% Discount, Supply of own paper deduct cost of paper only)

Other Office ServicesReissue of Rate Notice 10.00$ 042102 YLaminating A4 page 3.00$ 042103 YLaminating A3 page 6.00$ 042103 YBinding - per booklet (covers et al supplied) 5.00$ 042103 YFaxing of 1st page anywhere in Australia 2.00$ 042103 YFaxing 2nd and other pages 1.00$ 042103 YFaxing of 1st page anywhere overseas 4.00$ 042103 YFaxing 2nd and other pages 1.00$ 042103 YTo receive a fax per page 1.00$ 042103 YScanning/Emailing per document 2.00$ 042103 YSecretarial Services - Typing per A4 page 10.00$ 042103 YRequest for Archived Building Plans/Licenses 60.00$ 042103 YElectoral Roll / Rate Book (Must sign Statutory Declaration ) 30.00$ 042103 YCouncil Minutes (hard copy - per annum ) 50.00$ 042103 Y

Freedom of InformationFees are prescribed in the Freedom of Information Act Regulations 1993

Application Fee 30.00$ 042103 NCharge for Time Dealing with the Application - Per Hour - Pro Rata 30.00$ 042103 NAccess Time Supervised by Staff - Per Hour - Pro Rata 30.00$ 042103 NPhotocopying T=Staff Time - Per Hour - Pro Rata 30.00$ 042103 NPer Photocopy - A4 0.20$ 042102 YTranscribing from tape, film or computer (per hour, pro rata) 30.00$ 042103 NDuplicating a tape, film or computer information At Cost 042103 NDelivery, packaging and postage At Cost 042103 N

SCHEDULE OF FEES AND CHARGES 2019/2020 - APPENDIX G

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2019/2020 GL NUMBER GST


LAW, ORDER & PUBLIC SAFETY

Dog RegistrationRegistrations are prescribed in the Dog Act Regulations 1976Concession of 50% available to eligible pensionersConcession of 75% available for working dogs

Sterilised Pet for 1 Year 20.00$ 052101 NSterilised Pet for 3 Years 42.50$ 052101 NSterilised Pet for Lifetime 100.00$ 052101 NUnsterilised Pet for 1 Year 50.00$ 052101 NUnsterilised Pet for 3 Years 120.00$ 052101 NUnsterilised Pet for Lifetime 250.00$ 052101 N

Cat RegistrationFee for application for grant or renewal of the registration of a cat for one year -a) If registration is made after 31 May for registration until the next 31 October

10.00$ 052103 N

b) Otherwise 20.00$ 052103 NFee for application for grant or renewal of the registration of a cat for 3 years 42.50$ 052103 NFee for application for grant or renewal of the registration of a cat for life 100.00$ 052103 N

Fee for application for grant or renewal of approval to breed cats $100.00

per breeding cat (M or F) 052103 N

Fines and PenaltiesSeizure and Impounding of a dog / cat 80.00$ 052102 NMaintenance in Pound - per day 20.00$ 052102 NDestruction of Dog / Cat 80.00$ 052102 NFines - As per Regulation (by infringement notices) 053103 N

Other StockImpoundingAll Stock/Head - during normal working hours 100.00$ 052102 NAll Stock/Head - after normal hours incl weekends 300.00$ 052102 NDaily Sustenance Fees/Head 50.00$ 052102 NDestruction - All Stock/Head 100.00$ 052102 N

MiscellaneousMicrochipping - Dog 55.00$ 052101 YMicrochipping - Cat 55.00$ 052103 YBond - Animal trap 60.00$ 052102 NBond - Anti Barking Dog Collar 60.00$ 052102 NDestruction of Animals at owner's request 80.00$ 052102 NInfringement Reminder Fee (Bush Fire, Dog, Litter, Parking) 25.00$ 052100 N

Transport fees at cost ie. Hiring of trailers, horse floats or other.Advertising Costs to be collected if released to original owner.Note: No charge is payable in respect to a suckling animal under the age of 6 months running with its mother.

Fire Maps 20.00$ 051103 Y

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HEALTH

Offensive Trade Licences - Fees are prescribed in the Health Act 285.00$ 074103 N

Food Act Registration - Fees are prescribed in the Food Act 50.00$ 077100 N

COMMUNITY AMENITIES

Onsite Effluent Disposal System InstallationFees are prescribed in the Health (Treatment of Sewage and Disposal of Effluent and Liquid Waste) Regulations 1974

Application Fee 118.00$ 103102 NPermit to Use Fee 118.00$ 074102 YReport Application Fee 118.00$ 074102 Y

Cemetery FeesDigging of grave - Weekdays 700.00$ 107101 YDigging of grave - Weekend and Public Holidays 1,000.00$ 107101 YReopening Grave 1,100.00$ 107101 YIssue of Grant of "Right of Burial" (also applies to Niche Wall) 80.00$ 107101 YInternment of Ashes in Niche Wall - Single 100.00$ 107101 YInternment of Ashes in Niche Wall - Double 120.00$ 107101 YNiche Wall Plaque - at cost from supplier At Cost 107101 YInternment of Ashes into existing grave 200.00$ 107101 YRemoval and replacement of headstones, kerbing or monuments At Cost 107101 YLicense to erect a Headstone, Monument or Nameplate 30.00$ 107101 YUndertakers License per internment 50.00$ 107101 Y

Town PlanningFees are prescribed in the Planning & Development Act Regulations 2009

Town Planning SchemeApplication for Town Planning Scheme Amendments At Cost 106101 N

Development ApplicationsDetermination of development application (other than for extractive industry where the development has not commenced or been carried out and the estimated cost of the development is:

a) not more than $50,000 147.00$ 106101 N

b) more than $50,000 but not more than $500,000 0.32% of the estimated

cost of development 106101 N

c) more than $500,000 but not more than $2.5m $1,700 + 0.257% for every

$1 in excess of $500,000 106101 N

d) more than $2.5m but not more than $5.0m $7,161 + 0.206% for every

$1 in excess of $2.5m 106101 N

e) more than $5.0m but not more than $21.5m $12,633 + 0.123% for

every $1 in excess of $5m 106101 N

f) more than $21.5m 34,196.00$ 106101 NIf the development has commenced or been carried out, an addition amount, by way of penalty, that is twice the amount ofthe maximum fee payable for determination of the application under items (a) (b) (c) (d) (e) or (f) above.

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COMMUNITY AMENITIES - CONTINUED

Extractive IndustryExtractive Industry 739.00$ 106101 N

If commenced or been carried out, the fee plus an additional amount of twice the fee by way of penalty.

Provision for subdivision clearancea) not more than 5 lots $73 per lot 106101 N

b) more than 5 lots but not more than 195 lots $73 per lot for the first 5

lots then $35 per lot 106101 N

c) more than 195 lots 7,393.00$ 106101 N

Application for home occupationHome Occupation License - Initial Applications 222.00$ 106101 N

If home occupation has commenced an additional amount of twice the fee by way of penalty.

Home Occupation License - Renewal Fee 73.00$ 106101 NIf application for renewal of home occupation license is made after the approval has expired, an additional amount of twicethe renewal fee by way of penalty.

Application for change of use or for an alteration or extension or change of a non-conforming use to which a development application does not apply:-

Application fee 295.00$ 106101 NIf alteration, extension or change has commenced an additional amount of twice the fee by way of penalty.

Issue of zoning certificate 73.00$ 106101 NReply to a Property Settlement questionnaire 73.00$ 106101 NIssue of written planning advice 73.00$ 106101 N

OtherRoad Closure Applications 150.00$ 106101 N

Waste Facility FeesReplacement Waste Facility Pass 10.00$ 101105 YPassenger/Motorcycle – Small Tyre 5.00$ 101105 Y4x4 up to Light Truck – Medium Tyre 10.00$ 101105 YTruck – Large Tyre 25.00$ 101105 YEarthmover – Extra Large Tyre 120.00$ 101105 Y

If the above tyres contain rocks, dirt or other contaminants the price is double as their collection and disposal requiresadditional work.

Users from outside Shire of Cranbrook - General household / recycling waste up to the equivalent of a 6x4 trailer load

30.00$ 101105 Y

Users from outside Shire of Cranbrook - General household / recycling waste up to the equivalent of a 8 tonne truck load

250.00$ 101105 Y

Waste CollectionWeekly Kerbside Waste Collection (140L Blue Bin) per annum 169.00$ 101000 NFortnightly Kerbside Recycling Collection (240L Green Bin) per annum 125.00$ 101001 N

Each property that receives a compulsory kerbside waste/recycling collection charge will be provided with 1 x 140L blue waste binand 1 x 240L green recycling bin

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COMMUNITY AMENITIES - CONTINUED

Replacement Bins240L Recycling Bins (Replacement, Includes Delivery) 150.00$ 101102 Y140L Waste Bins (Replacement, Includes Delivery) 130.00$ 101102 Y

RECREATION AND CULTURE

Cranbrook and Frankland River Halls CB / FRMain Hall, Supper Room and Kitchen 170.00$ 111101 / 111102 YSupper Room and Kitchen 100.00$ 111101 / 111102 YIndoor Sports per hour - Council Approved 10.00$ 111101 / 111102 YCommunity Organisations - Refer to Council Policy 4.12 N/C Special Occasion Bond-eg Birthday, Engagement, Anniversary, Wedding etc 500.00$ Trust N

Cranbrook Community HubAll hire includes shared use of kitchen + toilet facilities

Creative Industries Room - Half Day Hire 15.00$ 111107 YCreative Industries Room - Full Day Hire 25.00$ 111107 YCommunity Room - Half Day Hire 15.00$ 111107 YCommunity Room - Full Day Hire 25.00$ 111107 YTraining Room - Half Day Hire 60.00$ 111107 YTraining Room - Full Day Hire 100.00$ 111107 YTraining Room - Hourly Rate 20.00$ 111107 YAllied Health Rooms - Half Day Hire 25.00$ 111107 YAllied Health Rooms - Full Day Hire 40.00$ 111107 YOffice - Half Day 15.00$ 111107 YOffice - Full Day 25.00$ 111107 YCivic Space - Half Day Hire 25.00$ 111107 YCivic Space - Full Day Hire 40.00$ 111107 Y

Frankland River Community CentreHire of Lecture Room - Per Hour 10.00$ 111104 YHire of Lecture Room - Per Day 60.00$ 111104 YHire of Office - Per Half Day 15.00$ 111104 YHire of Office - Per Day 30.00$ 111104 YHire of Clinic - Per Half Day 25.00$ 111104 YHire of Clinic - Per Day 40.00$ 111104 YCommunity Organisations - Refer to Council Policy 4.12 N/C

Equipment HireBreakages and/or non-return will be charged at replacement cost CB / FR

Bain Marie 30.00$ 111101 / 111102 YTressels per unit 10.00$ 111101 / 111102 YChairs per unit 2.00$ 111101 / 111102 YCutlery - per dozen or part thereof 5.00$ 111101 / 111102 YCrockery - per dozen or part thereof 5.00$ 111101 / 111102 YPA System 130.00$ 111101 YUrn 22.00$ 111101 / 111102 Y

Horse Paddock FeesPer year / Per paddock 400.00$ 113102 Y

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RECREATION AND CULTURE CONTINUED

Lake Site FeesCamping at Lakes 10.00$ 112102 Y

Fee is per vehicle/motorbike per night Books

Sale of ANZAC Books 45.00$ 116102 YSale of History Books - Hard Cover 25.00$ 116101 YSale of History Books - Soft Cover 15.00$ 116101 Y

Gym FeesCranbrook Community Gym fees - 12 months Adult $ 200.00 111108 YCranbrook Community Gym fees - 6 months Adult $ 150.00 111108 YCranbrook Community Gym fees - 3 months Adult $ 75.00 111108 YCranbrook Community Gym fees - 12 months Student/Concession $ 120.00 111108 YCranbrook Community Gym fees - 6 months Student/Concession $ 100.00 111108 YCranbrook Community Gym fees - 3 months Student/Concession $ 50.00 111108 YCranbrook Community Gym fees - Access card deposit $ 30.00 111108 YCranbrook Community Gym fees - Access card replacement fee $ 30.00 111108 Y

All members are required to undertake a gym induction prior to taking out membership. Induction fee is $10.00, this is deducted frominitial membership fee.

ECONOMIC SERVICESBuilding ControlFees are prescribed in the Building Act Regulations 2012 - Schedule 2Applications for Building Permits, Demolition Permits

Certified Application for a building permit (section 16(1))

a) for building work for a Class 1 or Class 10 building or incidental structure 0.19% of the estimated

value of the building work but not less than $105.00

133100 N

b) for building work for a Class 2 to Class 9 building or incidental structure 0.09% of the estimated

value of the building work but not less than $105.00

133100 N

Uncertified application for a building permit for a Class 1 or Class 10 building or incidental structure

0.32% of the estimated value of the building work but not less than $105.00

133100 N

Application for a Demolition Permita) for demolition work in respect of a Class 1 or Class 10 building or incidental structure

105.00$ 133100 N

b) for demolition work in respect of a Class 2 to Class 9 building or incidental structure

$105.00 for each storey of the building

133100 N

Application to extend the time during which a building or demolition permit has effect (section 32 (3) (f))

105.00$ 133100 N

Application for an occupancy permit for a completed building (section 46) 105.00$ 133100 N

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Building Control ContinuedApplication for a temporary occupancy permit for an incomplete building (section 47)

105.00$ 133100 N

Application for modification of an occupancy permit for additional use of a building on a temporary basis (section 48)

105.00$ 133100 N

Application for a replacement occupancy permit for permanent change of the buildings use, classification (section 49)

105.00$ 133100 N

Application for an occupancy permit or building approval certificate for registration of strata scheme, plan of resubdivision (section 50 (1) and (2))

$11.60 for each strata unit covered by the

application, but not less than $115.00

133100 N

Application for an occupancy permit for a building in respect of which unauthorised work has been done (section 51 (2))


133100 N

Application for a building approval certificate for a building in respect of which unauthorised work has been done (section 51 (3))


133100 N

Application to replace occupancy permit for existing building (section 52 (1)) 105.00$ 133100 N

Application for a building approval certificate for an existing building where unauthorised work has not been done (section 52 (2))

105.00$ 133100 N

Application to extend the time during which an occupancy permit or building approval certificate has effect (section 65 (3) (a))

105.00$ 133100 N

Application as defined in regulation 31 (for each building standard in respect of which a declaration is sought)

2,123.00$ 133100 N

Application as defined in regulation 61 (battery powered smoke alarm) 176.30$ 133100 NConstruction Training Fund Levy

BCITF - Levy = 0.2% of the estimated

value of construction over $20,000

401002 N

BCITF - Commission 8.25$ 133101 NBuilding Services Levy

BSL - Levy on Building or Demolition Permit 0.137% of the value of the

with minimum fee of $61.65

401003 N

BSL - Commission 5.00$ 133102 NOccupancy permit or building approval certificate for approved building work under sections 47, 49, 50 or 52 of the Building Act

61.65$ 401003 N

Occupancy permit or building approval certificate for unauthorised building work under section 51 of the Building Act

0.274% of the value of the with minimum fee of

$123.30 401003 N

Other FeesBushfire Attack Level At Cost 133101 Y

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CARAVAN PARKSNote - GST status may change for long term caravan park residents depending on length of stay and intentions of residentCanbrookChalet (without ensuite)

Daily 60.00$ 132101 YWeekly 300.00$ 132101 Y

Park Home (with ensuite)Daily 90.00$ 132101 YWeekly 450.00$ 132101 Y

Powered SitesDaily 25.00$ 132101 YWeekly 125.00$ 132101 YCaravans - Individual Multiple Sleeping Quarters - per person rate 25.00$ 132101 Y

Unpowered SitesDaily 10.00$ 132101 YWeekly 50.00$ 132101 Y

Cranbrook CBH UnitsPer Person Per Night 55.00$ 132108 Y

Cranbrook RV Rest StopPer Night 5.00$ 132111 Y

Other ChargesWashing Powder - per cup 3.00$ 132101 YCasual Shower - daily per person 3.00$ 132101 YLinen 10.00$ 132101 Y

Frankland RiverPowered Sites

Daily 25.00$ 132102 YWeekly 125.00$ 132102 Y

Unpowered SitesDaily 10.00$ 132102 YWeekly 50.00$ 132102 Y

Other ChargesCasual Shower - daily per person 3.00$ 132102 Y

Water (Minimum Charge $15) - CB + FR Standpipes(only available for domestic use)

Per 1000 Litres 3.30$ 136100 N

Community Buses CB / FRPer Kilometre (less than six hours) 0.66$ 136106 / 136107 YFull Day Hire - 24 Hours maximum 150.00$ 136106 / 136107 YHalf Day Hire - 6 Hours maximum 75.00$ 136106 / 136107 YWeekly Hire (restricted to 1,500kms, then per km rate applies) 800.00$ 136106 / 136107 YFuel - Shire of Cranbrook bowser price plus 15c/litre (if not full of fuel when returned) YCleaning Fee (if not clean when returned) 50.00$ 136106 / 136107 Y

Community Bus TrailerPer Day 10.00$ 136106 / 136107 Y

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OTHER PROPERTY AND SERVICES

Private WorksPlant Hire (per hour with operator - Normal Hours)

Grader 253.00$ 141100 YLoader 253.00$ 141100 YBackhoe 215.00$ 141100 Y8m³ Truck (13T) 237.00$ 141100 Y3m³ Isuzu Truck (Tipper) 193.00$ 141100 YIsuzu Dual Cab Truck 149.00$ 141100 YMulti Tyred Roller 215.00$ 141100 YVibrating Roller 215.00$ 141100 YTractor 160.00$ 141100 YFront Deck Mower 170.00$ 141100 YSkidsteer/Mini Excavator 182.00$ 141100 YSkidsteer with Trencher 215.00$ 141100 YRoad Broom 127.00$ 141100 Y12m³ Side Tipper & Side Tipping Trailer 423.00$ 141100 Y12m³ Side Tipper 204.00$ 141100 YExcavator (Mobilisation costs extra) 264.00$ 141100 YExcavator with Mulcher (Mobil. costs extra) 390.00$ 141100 YFloat Trailer 149.00$ 141100 YUtility 149.00$ 141100 YSundry Plant including operator (eg Chainsaw, lawnmowerA) 149.00$ 141100 YRural Road Number (Replacement or additional number) At Cost 141100 Y

Private Works ContinuedNOTE: 1. No Plant Listed Above is Available for "Dry Hire"

2. If Shire Labour, including plant operators is required out of ordinary operating hours, then the appropriate overtime rate will apply

Labour Hire (per hour) Normal Working Hours (overtime rates apply outside of normal working hours)Normal Working Hours - Works Staff 83.00$ 141100 YNormal Working Hours - Supervisor 127.00$ 141100 Y

Items Available without Shire Operator - Per DayTandem Box Trailer 72.00$ 141100 Y6 x 4 Trailer 72.00$ 141100 YPlate Compactor 127.00$ 141100 YCement Mixer 203.00$ 141100 YJackhammer 150.00$ 141100 Y

Materials - Per Unit

Single Load of sand/gravel delivered anywhere in the Shire - 8m³ Truck (13T) 330.00$ 141100 Y

Sand/Gravel supplied direct at Shire Stockpile Site per 1.0m³ 22.00$ 141100 YSand/Gravel supplied direct at Shire Stockpile Site Trailer Load 0.5m³ 11.00$ 141100 YSingle load seconds aggregate delivered anywhere in Shire - 8m³ Truck (13T) 750.00$ 141100 YAggregate supplied to purchasers vehicle + loading per m³ - Clean 132.00$ 141100 YAggregate supplied to purchasers vehicle + loading per m³ - Seconds 55.00$ 141100 Y

Aggregate supplied to purchasers vehicle + loading per m³ - Blue Metal Dust 55.00$ 141100 Y

Minutes of the Council Meeting held on 17 July 2019

Council Meeting Minutes 15

10.1.5 2019/2020 BUDGET ADOPTION RESPONSIBLE OFFICER: Trish Standish – Manager of Finance and Administration REPORT AUTHOR: Trish Standish – Manager of Finance and Administration FILE REFERENCE: FM6 APPLICANT: N/A DATE OF REPORT: 4 July 2019 ATTACHMENTS: 2019/2020 Draft Annual Budget (Separate attachment) Purpose The purpose of this report is for the Council to consider and adopt the 2019/2020 Annual Budget. Background The Local Government Act, 1995, requires each Local Government to prepare a budget each financial year. The form, manner and content of the budget are prescribed in the Act and the Financial Management Regulations. Council must adopt its budget by an Absolute Majority no later than 31st August in the budget year unless the Minister for Local Government has granted an extension. The Council has been working on the components of the 2019/2020 Annual Budget for a number of months now, including the consideration of fees and charges and property rating details. The Council workshops held during the year have enabled a detailed analysis of the draft budget by staff and elected members. The previous items in this agenda have dealt with the major items in the budget and have been adopted individually as required by the Local Government Act. These included the Fees & Charges and Property Rates. Officers Comment Council has met previously in workshop forums to consider the draft budget, which has formed the basis of the final document. The draft annual budget for 2019/2020 has been prepared in accordance with the Local Government Act 1995 and is attached for consideration and final adoption. Council has been consulted during budget workshops to assess the priorities of proposed capital works, road construction, plant replacement, abnormal operating items, reserve transfers and rate increase levels. Statutory Environment Section 6.2 of the Local Government Act (1995) requires a local government to prepare and adopt (by absolute majority) an annual budget prior to 31 August in each year. Policy Applicable – Implications There is no Council policy applicable to this report. Financial Implications The adopted budget of the Council sets the financial direction for the proceeding financial year.

Minutes of the Council Meeting held on 17 July 2019

Council Meeting Minutes 16

Risk Implications The risks associated with matters in this report are:

• Business and Community Disruption • Errors, Omissions and Delays • Failure to fulfil Statutory, Regulatory or Compliance Requirements

The impact of the risk is Financial, Service Interruption, Non-Compliance and Reputational. The consequences of these risks are considered to be Major. The likelihood is Unlikely Hence the risk rating for this item Medium. Risk mitigation includes the adoption of the budget by 31 August each year and a structured approach to the delivery of the programmes and projects identified and approved in the budget. Mitigation also includes sound supervision of the various projects by members of the Executive Management Team and the staff under their direct control. Strategic Community Plan Reference The annual budget has been developed based on the existing Integrated Planning documents previously adopted by Council. Programs and projects are reviewed annually and are delivered inside of budgetary requirements. All programs and projects identified in the budget are aligned with the 2017-2027 Strategic Community Plan. Consultation Consultation for this report included the Council, Executive Management Team and Council staff. VROC Implications There are no strategic VROC implications from this report. Voting Requirements Absolute Majority OFFICERS RECOMMENDATION / COUNCIL DECISION Motion 07072019 Moved Cr Beech, seconded Cr Adams that pursuant to the provisions of Section 6.2 of the Local Government Act 1995 and Part 3 of the Local Government (Financial Management) Regulations 1996, the Council adopt the Annual Budget as contained in the attachment to this report for the 2019/2020 financial year.

Carried 7/0 By Absolute Majority

Documents

2019/2020 ANNUAL BUDGET · million. Towards this project cost, Darwinia Cottages Cranbrook Committee Inc will contribute $283,575, with the Shire contributi ng $225,000. The balance