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Annual Report2018-2019
Annual Report 2018-2019 2
Cover image : Bay of Fires, Courtesy of Tourism TasmaniaThis report has been prepared in accordance with the requirements of the Local Government Act 1993. The report relates to Council’s Annual Plan and Strategic Plan for the year ending 30 June 2019 and provides an overview of Council’s operations and achievements during this period.
Annual Report 2018-2019 3
Fast Facts 4
Connect with us: 4
Region Snapshot 5
About Us 6
Mayor’s Message 7
Mayor and Councillors 10
Organisational Structure 11
General Manager’s Report 12
Community 15One Night Stand - Leaves a Lasting impression 21
Economy 23St Helens Mountain Bike Trails - On track for November opening 34
Environment 36Dog Management Policy - Seeking a balance for all parties 44
Infrastructure 46Waste Reduction - A more sustainable future 60
Services 62
Corporate Activities 70
Legislated Requirements 72
Public Health, Environmental Monitoring and Reporting 77
Financial Snapshots 79
Audited Financial Statements 81
Contents
Annual Report 2018-2019 4
Municipal area• 3809 square kilometres
Fast Facts
Population• 6104 (ABS 2016 data) permanent residents to more than 15,000 in the summer months• Rated properties: 6386
Major Industries• Tourism • Retail Trade• Health Care and Social AssistanceIndustries of growth• Tourism • Fishing and Aquaculture• Agriculture• Forestry• Mining
Natural Attractions• Bay of Fires • Peron Dunes• Mt Victoria • Blue Tier• Evercreech White Gum reserve• Mt William National Park• Eddystone Point• St Columba Falls• Halls Falls• St Patricks Head
Adventure • St Helens Mountain Bike Network (Opening November 2019)• Blue Derby Mountain Bike Trails• Fishing – Game fishing including tuna, marlin, swordfish, shark, deep sea and reef fishing for a variety of species as well as Bay River and estuary fishing.• Surfing• Diving - Bay of Fires• Bush walking – there are a range of trails on offer in our municipality for all fitness levels• Camping - there are a number of free camping grounds in our municipality located at the Bay of Fires.
Website: www.bodc.tas.gov.au
www.facebook.com/BODCTas/
Location: 32-34 Georges Bay Esplanade, St Helens, Tasmania, 7216
Phone: (03) 6376 7900Email: [email protected]
Office Hours:Monday - Friday 9am - 5pm(Excluding public holidays)
After Hours Emergency: 6398 2281
Connect with us:
Annual Report 2018-2019 5
The Break O’Day municipality extends along the East Coast of Tasmania from Eddystone Point (larapuna) in the north to Denison River in the south and west through the Fingal Valley. Our region includes a diverse range of scenery and townships from the arty and creative hub of St Marys, historic townships like Fingal, Mathinna and Weldborough, the mining town of Cornwall, rich farming
towns like Pyengana and Goulds Country as well as coastal towns and hamlets such as Seymour, Four Mile Creek, Falmouth, Ansons Bay, Scamander, Beaumaris, Binalong Bay and St Helens - the Game Fishing capital of Tasmania.St Helens is the major hub of the Break O’Day region and East Coast featuring a hospital, numerous accommodation options, a District High School that offers Kindergarten to grade 12, Trade Training Centre, Neighbourhood House, Business Enterprise Centre, numerous restaurants and cafés, retail outlets and more. The soon to open St Helens MTB Networks is seeing a range of MTB related businesses developing to support the MTB Network.
St Marys is the main hub of the Fingal Valley and features a District School offering Kindergarten to grade 12, a Community Health Centre, a range of unique local businesses, coffee shops and regular artisan markets.While our region has won international acclaim for the coastal beauty of the Bay of Fires, which is synonymous with pristine white sand, turquoise water and distinguishable orange lichen covered rocks, we also have a range of national parks, conservation areas and reserves on our doorstep.
Mt William National Park, located in the northern reaches of the municipality blends beachscapes with the forest.
There are also some beautiful waterfalls in the area from the striking St Columba Falls, one of Tasmania’s highest, multi-tiered falls to beautiful Halls Falls. The Fingal Valley is also home to a number of waterfalls including the picturesque Mathinna Falls.
The beauty of the Blue Tier has long been a secret quietly kept by the locals but is now gaining recognition thanks to the Blue Tier Descent which is the jewel in the crown of the Blue Derby Mountain Bike Trails which operate in this area, however the Blue Tier also offers 4WD and bush walking opportunities. It is an area of diverse cultural and historic significance that starts with the region’s aboriginal people through to the early days of tin mining which brought a large Chinese population to the area.
The Fingal Valley is predominantly an agricultural area but also features many forest walks and recreation areas. Head to the forest reserve of Evercreech which features some of the tallest gums in the world and visit Mathinna Falls while you are there. If you are the adventurous type you could climb St Patricks Head and get a 360 degree view of the coast and the valley; a trek well worth the effort.From the mountains to the sea, the Break O’Day region is abundant in natural attractions, activities and development opportunity.
Region Snapshot
Annual Report 2018-2019 6
Leadership/ Ownership:
• We will be visionary and accountable leaders who advocate and represent the views of our community in a transparent way.
• We will make decisions for the greater good of Break O’Day by being accessible and listening to our community.
Great Communication:• We will listen, consult and engage with the community
and individuals.• We will be open, honest and proactive in our
communication. We will keep people informed about the things that matter to them.
Infrastructure and services:• We will plan, deliver and maintain quality infrastructure
and services.• We will strive to deliver excellent customer service
and promote Break O’Day as a desired destination.
Working together:• We will build, and maintain strong relationships and
partnerships through consultation, engagement and collaboration.
• We will support and facilitate our community.
Stewardship/ Custodian:• We will be responsible in planning and management
of the Break O’Day area.• We will make good decisions about our environment
and resources.• We will balance competing needs and demands while
keeping a sustainable future in mind.
Fiscal Responsibility:• We will work within a culture of financial sustainability
focusing on securing outside funding, spending wisely and being fair to all.
• We will recognise the limitations of resources and the community’s capacity to pay.
• By ensuring that all we do fits within the above mentioned ideals, we will be able to successfully, and positively influence our customer’s perception of us and therefore our brand.
About Us
Our Vision“A naturally beautiful environment that speaks to our heart. A diverse and thriving community; a place of opportunity. A place where everyone feels safe, welcome and connected.”
Our ValuesWorking as a TEAM with OPEN & HONEST COMMUNICATION; we act with INTEGRITY whilst showing RESPECT and being POSITIVE and proactive in our actions
Our commitment to our community
Annual Report 2018-2019 7
Welcome.What an amazing year it has been!Firstly I just have to say how proud I am of the leadership and direction of our Council over the last 12 months, and I mean both Councillors and Council staff. Without sound leadership, representation and team-work, we simply could not achieve the things we have. Congrats Team!
In the last 12 months we have certainly achieved some impressive things, as I like to say, for a small community we definitely punch well above our weight! One of the most significant of these achievements would have to be the One Night Stand Concert.
The most impressive thing for me to see was the backing of the community, especially the business community for this event. Not only did they get behind the event, many went that extra mile to ensure that patrons to the event got a chance to see the real St Helens Community Spirit! Walking through the town on the Sunday to a sea of orange shop fronts was just great.
The other thing that I got to see firsthand that most others in the community did not, was the sheer amount of work that happened behind the scenes. While
the event was put on by triple j, they had a long list of responsibilities for Council and on top of this, Council officers also had to work with the rest of the community and support and facilitate their events and ideas, not to mention developing traffic management plans, carparking, coordinating volunteers and much more.
I still can’t believe that our core event group was made up of four officers and they pulled off in 12 weeks one of the biggest events in Tasmania! When you consider that the population of St Helens grew 100 times from 3,000 to 30,000, it really is a staggering amount of people in our small town!
We are still being recognised for our work in putting this event together and have won several awards to date. We won the Local Government Association of Tasmania’s Excellence Award for a small Council for the One Night Stand event, Erica Mckinnell won Tasplan’s International Women’s Day Award for Inspirational Leadership during the One Night Stand as well as Local Government Professionals – Emerging Leader Award, we received an Honourable mention at the Great Eastern Driver Awards and at the time of writing this, we are a finalist in the Launceston Chamber of Commerce Business Excellence Awards.
Mayor’s Message
Annual Report 2018-2019 8
Earlier in the financial year, I was lucky enough to be able to represent Break O’Day at the Sustainable Trails Conference in New Zealand. This conference was all about the Mountain Bike industry and we heard from some of the best in the industry regarding; marketing and branding, governance, financial sustainability and more. Not only did we take away some invaluable learnings, we also made some great connections that we continue to be in contact with. The New Zealand operators were very friendly and welcoming and just couldn’t help us enough! They were more than happy to share with us their successes and learnings and we feel privileged to be able to bring some of these back to St Helens. As we get closer and closer to the opening of the St Helens MTB Network you will start to see some of these ideas rollout! I don’t know about you but I just can’t wait until the trail opening in November!
Speaking of the Mountain Bike Trails, it is imperative that we recognise and thank both the State and Federal Governments for their financial contributions to the project. Without this support, we simply would not have been able to fund this project. The funding that we receive both State and Federally is imperative to the operation of Council, in particular the delivery of major projects like the Mountain Bike Trails. Without this financial support, the following projects would not have been possible; the
St Helens Mountain Bike Trails, jetty refurbishments, flood mitigation works in St Marys, the renovation of the Old Tasmanian Hotel in Fingal and most recently the Drought Community funding which will allow us to undertake a range of projects in the Fingal Valley of benefit to the community whilst creating local employment.
Not only has the State Government provided us with some important and essential funding, they also built our community a brand new, $12 million Hospital and are taking over the management of the Binalong Bay Road.
The St Helens Hospital is a state-of-the-art purpose built facility designed to ensure the health needs of the Break O’Day Community will be catered for well in to the future, and I have to say, how lucky I feel personally that we have such an impressive health facility right here in our town. We also look forward to working with the State Government on their plans for Binalong Bay Road. As the start/end of the State Government’s Great Eastern Drive Visitor economy initiative, it makes perfect sense that they would want to ensure this road is in good condition and we hope that their plans will include a pedestrian and cycle way from Binalong Bay to St Helens.
Lastly, I would like to officially welcome our two new
Councillors to the team, Clr Kristi Chapple and Leesa Whitaker. It has been a pleasure getting to know them and hear their ideas and representations from the community.
I would also like to formally recognise our outgoing Councillors and their efforts. However, I do look forward to working with him in his new capacity. We are certainly lucky to have John Tucker representing our community. I look forward to working with the whole Council team, and staff in the coming 12 months.
Mick Tucker MAYOR
Annual Report 2018-2019 9
On the trails - St Helens - Photo Credit, St Helens Mountain Bike Trails
Annual Report 2018-2019 10
Mayor and Councillors
The Council is comprised of nine Councillors (including the Mayor and Deputy Mayor) elected by the community; each serve for a term of four years.
All Councillors must comply with Council’s Code of Conduct. The Code covers issues such as the requirement to act in good faith, duty of due care and diligence, conflict and pecuniary interest, issues of improper use of power and information, independence, confidentiality and the obligation to uphold the law.
The Council meet monthly for workshops, scheduled Council meetings and as required when Special Council Meetings are called.
Member expenses are made up of printing and stationery, telephone charges, internet, travel and sustenance and delegate expenses (conferences, committee meetings, strategic planning sessions and workshops to name a few).
An election was held in October 2018 where there were two new Councillors elected, Clr’s Lesa Whittaker and Kristi Chapple. Clr Hannah Rubenach-Quinn did not re-stand and sitting Clr Margaret Osborne OAM was not successful in being re-elected.
In March 2019 Clr John Tucker resigned from Council after being successful in gaining the seat vacated by Rene Hidding in the Tasmanian House of Assembly. Following Clr Tucker’s resignation a re-count took place and Clr Margaret Osborne OAM was successful in gaining the vacancy left by Clr Tucker. As one would expect no two years are the same, in some cases this is something to be pleased about...
Councillor Ordinary Meetings Attended
AGM Attended Total Meetings Attended
Mayor Mick Tucker 13/13 1/1 14/14
Deputy Mayor John McGiveron 12/13 1/1 13/14
Clr Kristi Chapple(Commenced November 2018)
8/8 0/1 8/9
Clr Janet Drummond 12/13 0/1 12/14
Clr Barry LeFevre 13 / 13 1 / 1 14 / 14
Clr Glenn McGuinness 12 / 13 0 / 1 12 / 14
Clr Margaret Osborne OAM (Ceased October 2018 & Re-elected April 2019)
8/8 1/1 9/9
Clr Hannah Rubenach-Quinn (Ceased October 2018)
5 / 5 N/A 5 / 5
Clr John Tucker(Ceased March 2019)
9 / 10 1 / 1 10 / 11
Clr Lesa Whittaker(Commenced November 2018)
8 / 8 1 / 1 9 / 9
Clr Kylie Wright 11 / 13 1 / 1 12 / 14
Councillor Attendance 2017-2018
Annual Report 2018-2019 11
Councillor Ordinary Meetings Attended
AGM Attended Total Meetings Attended
Mayor Mick Tucker 13/13 1/1 14/14
Deputy Mayor John McGiveron 12/13 1/1 13/14
Clr Kristi Chapple(Commenced November 2018)
8/8 0/1 8/9
Clr Janet Drummond 12/13 0/1 12/14
Clr Barry LeFevre 13 / 13 1 / 1 14 / 14
Clr Glenn McGuinness 12 / 13 0 / 1 12 / 14
Clr Margaret Osborne OAM (Ceased October 2018 & Re-elected April 2019)
8/8 1/1 9/9
Clr Hannah Rubenach-Quinn (Ceased October 2018)
5 / 5 N/A 5 / 5
Clr John Tucker(Ceased March 2019)
9 / 10 1 / 1 10 / 11
Clr Lesa Whittaker(Commenced November 2018)
8 / 8 1 / 1 9 / 9
Clr Kylie Wright 11 / 13 1 / 1 12 / 14
Organisational Structure
Annual Report 2018-2019 12
Something we will never see again is the triple j One Night Stand concert. This event certainly dominated the early part of the year, and did we as a community show what we can achieve and deliver when we become focussed and work together!! It is an absolute credit to the Break O’Day community and Council that we delivered an ONS concert that smashed records and was the best and safest event ever held.
At the outset of planning neither ABC/triple j or ourselves ever envisaged that nearly 30,000 people would attend and that for the first time in the event’s history that a lock out would occur due to capacity being reached – and the planned capacity was higher than ever reached before. As it was more than a one night stand, during the afterglow of this event recognition for what was achieved has flowed. We received many numerous emails and comments congratulating us on the outstanding event. Break O’Day Council received the LGAT 2019 Award for Excellence in Service Delivery for Small Councils which recognised the team effort which occurred within Council.
During the year we had a few changes from an employee perspective, Geraldine O’Connor joined us as Planning Coordinator bringing with her a wealth of experience from her most recent work at the University of Technology
of Sydney as well as a town planning background. Susan Chapple also joined the Development Services team as the Planning Administration Officer which was a bit of a career shift but she has fitted in perfectly.
The period surrounding Council elections is always a period of uncertainty, not just for the Councillors and candidates but for the organisation. It is always something we are acutely aware of and the concern about what the future holds is something that builds around this time. Over the term of a Council we come to know the priorities and thinking of Council and this is really important to Council officers performing their roles efficiently and effectively.
When the dust settled, we had two new Councillors, Kristi Chapple and Lesa Whittaker (as we know, it was Kristi who dobbed us in for the concert of a life time). We had also bade farewell to Clrs Hannah Rubenach-Quinn (who did not stand) and Clr Marg Osborne, our longest serving Councillor. But as we know in politics nothing is ever certain and not long after Clr John Tucker had settled back in, duties with a higher power drew him away to enter State Parliament as our local MP for Lyons and we wished him all the best for the future and reminded him that he needed to look after the Break O’Day area.
General Manager’s Report
Annual Report 2018-2019 13
What this meant was that after a period of Long Service Leave, Marg Osborne came back as a Councillor and it is great to see Marg back at the table working for the community.
The Council elections were important locally, but the bigger game in town was the Federal Election scheduled for the first half of 2019. This is a time to have clearly developed priority projects for lobbying activities in the lead up to the election. In July 2018 Council identified five priority projects which it knew were important to the community and these projects formed the basis of lobbying the Labor and Liberal parties as well as Senator Steve Martin who was standing for the Nationals. When the dust had settled, we had secured $3.0 Million for three of the projects and our local MP Brian Mitchell was re-elected.
Following a lengthy project development and approvals process it was with a sense of relief that we finally broke soil to begin construction of the Mountain Bike Trails around St Helens in late 2018. Construction quickly ramped up with World Trail employing five teams of trail builders on the project and Council focussing on the infrastructure relating to the trails.
Complementing the trail construction has been a focus on developing a brand and marketing for the trails as well as working with the business community on the experience which visitors have whilst in our area. This is where it really matters and this is where the job opportunities will be for those in our community looking to build a successful future staying in Break O’Day.
What we achieve as a community, Council or organisation depends on many things, but at the forefront is how we work together with a common purpose. ONS demonstrated what we can achieve with a single minded focus. The support which everyone who makes up the organisation and myself receive is greatly appreciated. Thank you to the community, our volunteers, Councillors and the many supporters we have outside our area.
John BrownGENERAL MANAGER
Annual Report 2018-2019 14
SCAMJAM is a youth event run by youth for youth - Pictured, this year’s competitors.
Annual Report 2018-2019 15
1. Community To strengthen our sense of community and lifestyle through opportunities for people to connect and feel valued.
CommunicationImprove and develop communication processes that lead to the community feeling more informed and involved.
Council’s communication processes continues to be developed and fine-tuned. The major activity of the year involved the development and launch of a new Council website which the community seem to have embraced. We have used our Facebook page and newsletters to try and educate our community where to find relevant information. For example, Community Consultation, News and Events as well as Major Project updates.During the development of the website, all content was rewritten to ensure easy to understand and find information for the community.
We received feedback from FLOW MTB that they thought our website, particularly the Discover Us section was a great source of information for visitors and made it easy for them to organise their visit to St Helens. The web developer, Puddle Hub has also reported that another Council thought we had done a great job in shifting from a Council orientated page to a Customer focus through both navigation and the use of plain English that they have mimicked our website in their own style. We will continue
to push the website as the main source of information and continue to look for opportunities to get our community looking for and using the new site to find information.
Changes have been made to the Planning FAQ sheet and flow chart after review by the Development Services Department. Once approved these documents will be designed up to be more user friendly, left with front counter staff for their own use as well as to be handed out to customers. They will also be hosted on the website under the Planning section.
Our Facebook continues to grow steadily with our June following at 2873. Our page is largely used as a source of information on Council activity, in the last few months we have been promoting other good news stories in the region as well as drafting our own ‘longer reads’. These are largely put together by the Community Services Department and feature successful learner driver participants. These posts receive high engagement from our audience.
For the 2018 - 2019 Financial Year, there have been 28 positive news stories published or broadcast about our Council or area as the direct result of a media release or tip-off to the media.
Strategies
1. Create an informed and involved community by developing
channels of communication.
2. Build community capacity by creating opportunities for
involvement or enjoyment that enable people to share their skills
and knowledge.
3. Foster and support leadership within the community to share
the responsibility for securing the future we desire.
4. Foster a range of community facilities and programs which
strengthen the capacity, wellbeing and cultural identity of our
community.
Annual Report 2018-2019 16
Journalists are also using our Facebook page and website to gather information about our area and develop their own stories, many of which have been positive.
There has been no significant ‘bad press’ throughout this period .
Key Focus AreaCommunication
Activities: 3On track: 25%
Completed: 75%
Annual Report 2018-2019 17
Events and ActivitiesCreate a culture of volunteering and support to enable vibrant and sustainable events, activities and community groups.
The strong focus on events was complemented by the outstanding success of the One Night Stand Concert which was held in September. Throughout the year we continued to work with community groups in relation to events and ensuring that they are supported by volunteers. This included connecting new people to existing groups.
Key ongoing events which were supported during the year included the St Helens Athletic Carnival, Break O’Day Triathlon, St Helens Wheels, Wine & Dine, Fingal Valley Festival, St Marys Car Show, Bay of Fires Winter Arts Festival and the Australia Day event. There were a number of smaller events and activities which Council continues to provide ongoing support for their delivery.
There has been a focus on attracting other key events and we have been working closely with Geocentric Outdoors in relation to the Dragon Trail Mountain Bike event for March 2020 which will be held on the new MTB trails. We have also been working on the upcoming National Orienteering and National Rogaining Championships. Work is continuing
with the Break O’Day Chamber of Commerce and Jetski Australia on and event in 2020 as well. During the latter part of the year, a new Destination Action Plan was developed for St Helens and within the DAP are a number of potential event ideas. We anticipate the DAP group will have a positive effect on volunteering and the creation of a sustainable and vibrant events calendar.
Australia Day 2019On Friday 25 January, 2019 Council hosted an Australia Day Eve function which included the Official Ceremony followed by a Night Market under festoon lighting. The event was well attended.
Australia Day Award Winners were: • Australia Day Citizen of the Year Award Melanie Norton • Australia Day Young Citizen of the Year Award April Bromley • Mayor’s Special Award Margaret Torrents, Stephen W0alley, Ebony Duke • Break O’Day Municipality Excellence Award Stephen Jones and Sally Felmingham
The attendees enjoyed music by The Pretty Things, food supplied by Marine Rescue and the Event Collective, whilst
Little Rivers Brewery had bumper sales, all thanks to the heat and sun. Children had their faces painted and there were many market stalls, for people to wander around and experience the many talents of some Break O’Day local Artisans
SCAMJAM - Youth eventThe youth of the Break O’Day municipality celebrated youth week a few days early this year with their annual BMX, scooter and skate competition, SCAMJAM. Held on Saturday 6 April at the Scamander River Mouth skate park, the event is organised and run by the youth of the area in partnership with Break O’Day Council, Tasmanian Government and Youth Week Tasmania 2019.
This year was a special year as we saw new sponsor Red Herring also come on board. Not only did Red Herring donate prizes, including skate lessons for the most promising skate board rider, but also helped get two, sponsored scooter riders to the event, Julius Petrohilos and Jett McLoughlin. Julius and Jett not only judged the events but did several awe inspiring demo rides throughout the day.
This year’s event saw competitors from around the area showing off their skills in a range of divisions and genres
Annual Report 2018-2019 18
including BMX, scooter and skate board competitions. With a reputation as a family fun day there were also plenty of spectators around on the day just enjoying the atmosphere. “SCAMJAM is a great fun day just to get together, to catch up with everybody and to share some skills,” Last year’s winner and one of this year’s organisers, Tyron Goodsell said.
The competition was fierce this year with a field of 17 all competing for some amazing prizes on offer which included scooter grips and accessories, stickers and more. “I am really proud of this event which our youth take-on every year,” Mayor Mick Tucker said. “Not only is it a great experience in terms of skill development and being a part of a community event, it fosters pride and confidence in the youth’s achievements.
The winners of this year’s SCAMJAM were; • Scooter 13 and over: 1st - Mathew Whiteley, 2nd - Tyron Goodsell • Scooter 12 and under: 1st - Miles Chisholm, 2nd - Callum Thomas • 13 and over BMX: 1st Sam Barnard • Open Skate Board: 1st Alex Mead
SCAMJAM has featured in: • St Helens District High School newsletter; • Examiner Newspaper; • Council Newsletter; and • Council Facebook page.
Key Focus AreaEvents and Activities
Activities: 4On track: 25%
Completed: 75%
Annual Report 2018-2019 19
Community and Council CollaborationsWork within a community engagement framework which defines the relationship between the community and Council in decision making and project delivery.
The development of a Community Engagement Framework is recognised as a very important document which can add greater clarity and certainty to the manner in which Council engages with the community. During the year a draft framework has been under development and has substantially progressed though it is yet to be reviewed by Council. Progress slowed as it became apparent through the Local Government Act review process that the likelihood of a similar document being required through legislative prescription became apparent. It seemed prudent to ensure that the final document is compliant.
Council have continued to work on infrastructure projects which have been identified through the Local Township Plan processes. This has included working with the Fingal community in relation to proposed uses for the Fingal Recreation Ground (young people have identified some additional uses for this facility including a pump track and half court), the Rail Trail from Fingal to St Marys; bus shelters at Mathinna and a BBQ shelter at Ansons Bay.
Work with the Arts and Cultural community has been limited during the year with the focus being on the Bay of Fires Arts Committee in relation to rebuilding this event.
Township plans As part of the community conversations that were held during the process of developing Council’s 10year Strategic Plan, Council advised that township meetings would follow the completion of this process. This involves Council staff attending townships within our municipality and asking individual communities to identify what they see as important for the future of their township and how Council can work with them to develop their ideas as set out within a township plan.
Council has developed a further three township plans in consultation with the following communities:• Falmouth• Cornwall• St Marys
Some of the issues that have been raised by the communities so far have been similar e.g, increased signage and access to walking and bike trails.
The Falmouth Township Plan identified issues that the community would like to see developed within their community:• Protecting and enhancing the environmental values of Falmouth; • Ensuring there are enough community facilities to service Falmouth’s future needs; and• Improved stormwater drains and movement related issues including walking trails and pedestrian safety.
The Cornwall Township Plan, in consultation with the community identified the following issues they would like to see addressed:• Protecting and enhancing the environmental values of Cornwall; • Township maintenance; and • Supporting tourism.
Many issues are the same within our townships and the St Marys Township Plan was similar to Cornwall’s:• Protecting and enhancing the environmental values of St Marys; • Township maintenance; and • Supporting tourism by developing a walking/cycle trail
Annual Report 2018-2019 20
along the old railway line – St Marys to Fingal.Township Plans have a term of two years and after this period all action lists will be reviewed. Council will provide feedback to the communities on the progress of their Plans. All Township Plans are located on Council’s website under My Community.
Key Focus AreaCommunity and Council
Collaboration Activities: 3
On track: 66.67%Completed: 33.33%
Annual Report 2018-2019 21
There is no doubting the success of the St Helens One Night Stand. Not only was it the biggest One Night Stand in history, attracting a crowd of more than 30,000, the event also raised more than $20,000 for Whitelion who’s programs provide mentoring services to disadvantaged youth. seventeen not-for profit groups also got the opportunity at the event to sell food with all proceeds going back to these hardworking, dedicated and volunteer based community organisations.
While Council and triple j played lead roles in planning and delivering the event, the overall success was a huge collaborative effort that the whole Break O’Day Community should be proud of. Without the support of our community and importantly, the business community, there is no doubt that the impact the One Night Stand had on our municipality would not have been as significant.
Economic and marketing benefits aside, the real success of this event as far as we were concerned was the positive effect it had on our community. There was a real festive spirit around the area that reflected the pride our community had, not only due to the honor of hosting the event but in terms of how much we achieved as an community in the short, 12 week lead time.
From a purely Council perspective, this event is certainly the largest we have ever organised and was an epic undertaking. A core team of four Council Officers, led by Community Servicers Project Officer Erica McKinnell, were responsible for the day to day of the event which included organising:• Volunteers• Food• Fencing• Security• Toilets• Traffic Management• Public Transport• Accommodation Options• Emergency Management and much more.
The efforts of the team and in particular Erica have been officially recognised through several awards.Erica has won:• Tasplan’s International Women’s Day award for, Inspirational Leadership in Local Government• Local Government Professionals – Emerging Leader Award
The One Night Stand Team and Council won:• Local Government Award for Excellence
• Received an Honourable mention at the Great Eastern Driver Awards and at the time of writing this, we are a finalist in the Launceston Chamber of Commerce Business Excellence Awards.
After the event, we sent out a survey to around 70 businesses asking for feedback on the event; we received 37 responses. The survey asked questions like; Did you open for the One Night Stand? Did you run any special promotions? How did you find patrons and compared to an average weekend what were your takings?
Overall the feedback we received was positive, with the majority of businesses; remaining open and running some kind of promotion and reporting they found patrons to be friendly and polite. The economic returns were harder to measure however of the 37 respondents;• 13 reported, 11% increase – however 9 of these businesses were identified as not being in an industry that would benefit from the increased visitation.• 10 reported a 11-25% increase • 4 an increase of 26 – 50% and• 6 more than 50% - of these four recorded more than a 90% increase.
One Night Stand - Leaves a Lasting impression
Annual Report 2018-2019 22
Annual Report 2018-2019 23
Strategies
1. Develop and highlight opportunities which exist and can be realised in a manner
that respects the natural environment and lifestyle of the BOD area.
2. Provision of relevant training and skills development programs to create a workforce for the future that meets the changing needs
of business.
3. Create a positive brand which draws on the attractiveness of the area and lifestyle
to entice people and businesses’ to live and work in BOD.
4. Support and encourage innovation and growth in the economy through local
leadership; infrastructure provision; support services and customer focussed service
delivery.
2. Economy - To foster innovation and develop vibrant and growing local economies which offer opportunities for
employment and development of businesses across a range of industry sectors.
OpportunitiesPrepare and maintain an economic prospectus which details opportunities; infrastructure and land availability; and local resources.
The Break O’Day Prospectus has been developed during the year and is in the final stages of finalisation prior to publication and inclusion on the BODC website. A number of other actions were to be undertaken during the year and largely they remain a work in progress due to their nature. Baseline data on our area relating to our economy is being maintained and is available through a project run by Northern Tasmania Development Corporation involving id Consulting, this is called id.community.
Agricultural opportunities, with a focus on the Fingal Valley, are being explored with a focus on horticulture and cropping opportunities. During the year Tas Irrigation commenced the initial stages of investigating a large scale irrigation project for the eastern end of the Fingal Valley and Council has made it clear it would like to be part of the investigative process.
Potential horticulture opportunities for the East Coast have been identified and are under investigation to check on viability.
An initial business case has been investigated for the Georges Bay Slipway site. On initial analysis the concept of a multi-business model with a private marina was questionable as a commercially viable. Other options such as a combined aquaculture, marina and Maritime College teaching facility are being investigated. Crown Land Services are conducting an Expression of Interest process.
Recycling and reuse activities have included investigating recycling equipment and potential markets for different types of plastic. The large cost of sorting and cleaning makes the volume of recyclable waste in BOD uneconomic to process. We are also looking at the potential for an autoclave type facility to remove contamination from plastic waste in an effort to make recycling more economically viableTourism
Annual Report 2018-2019 24
Key Focus AreaOpportunities
Activities: 5Completed: 100%
Getting social at The Social. Photo credit, St Helens Mountain Bike Trails.
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TourismBroadening, lengthening and improving the visitor experience through development of attractions and activities; promotion and signage; and great customer service.
As a tourism dependent region, we remain focused on developing, seeking and promoting tourism opportunity in our region.
Developing the Mountain Bike project brand has been a major activity in the second half of the year. Work is progressing in this space with the visual brand including a logo are finalised. Kingthing were engaged following a public Expression of TourismInterest process. As the successful candidate they held a As a tourism dependent region, we remain focused on developing, seeking and promoting tourism opportunity in our region.
Developing the Mountain Bike project brand has been a major activity in the second half of the year. Work is progressing in this space with the visual brand including a logo are finalised. Kingthing were engaged following a public Expression of
Interest process. As the successful candidate they held a Brand discovery workshop in January 2019 and from this a Brand and Marketing Plan was developed and is now being implemented. Kingthing have also developed a Content plan and Tactical matrix which will guide marketing activities for the trails.
An industry toolkit has also been developed which was presented at a business/community information session on 26 June. The Toolkit includes, information on how the brand was developed and decided on, as well as understanding the MTB visitor market and opportunities for businesses.
A site map for the St Helens Mountain Bike Trails website has been developed with a landing page already published. Both Instagram and Facebook platforms for the trails have also been launched.We have already had the first official photography and videography of the trails completed which we will make available for businesses and stakeholders to use. The video we produced has been viewed by more than 22,000 people.
FLOW MTB, a well-recognised MTB media outlet with an online focus, have also produced an article and video of the trails, this reached around 20,000.
This financial year we have been reviewing signage in the Break O’Day area. This project has many aspects as much of the wayfinding signage in our area falls under either Parks and Wildlife or State Growth jurisdiction.
Signage in the area become a strong focus in discussions with the St Helens Destination Action Group and considering the level of collaboration required for this project, Council will work alongside the DAP group to evaluate and formulate plans for this kind of signage.
In house, we have been focused on designing, planning and implementing all the signage for the MTB trails. This is a huge task with signage falling under a number of genres, educational, wayfinding and on-trail signage. We will continue to work through this in the coming financial year ready for the trails opening in November 2019.
In terms of our own signage, the development of the Style Guide last year and the Communications Style Guide this year, are informing the design and style of our signage to ensure consistency. As new signage is rolled out, we will use the new style to ensure consistency around the municipality.
It was planned that a review of visitor information provision
Annual Report 2018-2019 26
would occurr during the year led by East Coast Regional Tourism (ECRTO). Due to changing priorities of the ECRTO, this did not occurr.
Visitor Information CentreThe St Helens Visitor Information Centre (VIC) is staffed by a core of two permanent part time employees, supported by one casual and a team of 10 enthusiastic and knowledgeable volunteers.The VIC is open every day of every week from 9.00am to 5.00pm (except Good Friday, Christmas Day and Anzac Day morning).
The VIC plays an integral role in tourism in our area. Not only do staff help visitors to our area find accommodation they also help them plan a range of activities to do and places to see. Working with local providers they ensure that our local businesses are represented in the centre.
Despite a changing visitor audience who tend to use their devices and apps to source information, the VIC still services thousands of visitors a year.
The change in visitor information seeking habits are reflected in the State Government’s reinvention of their tourism strategy which will guide the future of VICs.
0
1000
2000
3000
4000
5000
6000
7000
8000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
St Helens VIC Door Count
2014-15 2015-16 2016-17 2017-18 2018-19
The following table depicts the change in visitation statistics over the last five years .
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St Helens History Room The St Helens History Room is located at the St Helens History and Visitor Information Centre. This facility is owned by the Break O’Day Council and is visited by tens of thousands of tourists a year seeking local tourism information. This year 994 people took advantage of visiting the museum and immersing themselves in the history of our area. Located in the main street of St Helens, the St Helens History Room celebrates the history and culture of our unique and diverse area.
The following is a list of displays and exhibitions hosted by the History Room; Displays / Exhibitions• SHHR arranged foyer display for One Night Stand and
held ‘Night At The Museum’ (Oct 2018)• ‘Remembering The Armistice 1918’ exhibition was
well received. Range of WW1 local soldier images wassupplied to Chris Hughes (CDO) for Council’spresentation on Remembrance Day. (November 2018)
• ‘Bluey’s Magical Adventure’ book launch (Dec 2018)• ‘History of the LeFevres in Tasmania’ book launch (Dec
2018)•‘Submerged’ Travelling Exhibition from Australian National Maritime Museum (Dec 2018 – Feb 2019)
• ‘Story of Scouting in St Helens’ exhibition, part of theTasmanian Heritage Festival by the National Trust (March– May 2019)
• Revamped Maritime section display in museum part ofSt Helens History Room to incorporate model boat ofthe ‘Jane’ on loan by Cranks and Tinkerers museum in StMarys
• ‘Prominent Parkside’ Foyer cabinet display on thehistory of Parkside
• ‘Technology Through Time’ cabinet display in museum• ANZAC Day commemoration in museum (April 2019)• ‘Changing Face of St Helens’ temporary exhibition for
Bay of Fires Winter Arts Festival including HeritageWalks with Garry Richardson (June 2019).
Key Focus AreaTourism
Activities: 3On Track: 25%
Some Disruption: 50%Completed: 25%
Annual Report 2018-2019 28
Volunteers play a crucial role at the St Helens Visitor Information Centre as well as the History Room.
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EmploymentCreate a variety of jobs that will reduce the seasonality of the local economy and provide ample opportunities for youth to remain in the area.
Employment creation is seen by the Break O’Day Council as critical to enhancing the sustainability of our local communities, not just from a financial perspective but also from a social and workforce perspective. The BODC area is characterised by an aging population with the median age projected to rise by 10 years over the next 25 years; at the same time the working age population is shrinking substantially. To assist in addressing this Council is pursuing a range of initiatives whilst at the same time supporting existing services seen as playing a key role in the sustainability of our communities and the creation of employment.
The St Helens Mountain Bike Project has been a major project for a number of years and during 2018-19 we finally commenced construction. As construction progressed the focus has increasingly turned towards the ‘off trail’ experience which visitors have. A key activity for the year has been focussed on the local business community and working to ensure they are as ready as possible to take advantage of this opportunity.
Support for the Break O’Day Business Enterprise Centre has continued through the year as this assists existing businesses to grow and people wishing to start up a new businesses leading to employment.
During the year the Workforce for the Future project which had been funded by Skills Tasmania was completed. This report provides an understanding of where future jobs are going to occur and where labour and skill shortages currently exist. The completion of this project has dovetailed nicely with the commencement of the
Jobs Action Package project which is funded by the State Government and is being facilitated by TasCOSS and TCCI. Council has participated actively in this project along with a number of committed community members representing a cross section of the community. During the latter part of the year the project lost a degree of direction as community members became frustrated with the way in which the project was progressing. A small group of interested community members are working with Council staff to get it back on track.
Key Focus AreaEmployment
Activities: 3Completed: 100%
Annual Report 2018-2019 30
Enjoying a bite to eat at Skippers. Photo Credit, Tourism Tasmania.
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Brand DevelopmentUndertake and identify opportunities to develop a positive brand for Break O’Day Council and the area.
Developing a positive Brand for the Break O’Day area is an ongoing focus. While a brand is technically how you are perceived, with a clear direction that reflects our organisational values, we have been working towards influencing our brand in the public sphere. Our brand can be defined by Our Vision – A naturally beautiful environment that speaks to our heart. A diverse and thriving community; a place of opportunity. A place where everyone feels safe, welcome and connected.Work towards influencing this brand centres around how we communicate through various platforms with our audiences. In this space over the last 12 months we have:
• Developed a plain English and customer focussed website• Worked closely with the media to produce a range of good news stories about our area• Promoted good news stories on our area through our Facebook page and newsletter• Developed a Communications Guide for internal use that ensures a consistent approach to how we relay our messages in an inclusive and accessible manner.
• Started developing a Community Engagement Strategy that reflects our vision and community goals.
Uniform signage at BODC assets is part of upgrading of assets. Signage has been raised in the Destination Action Plan process and the Communications Coordinator will support the DAP group in examining opportunities for improvement in the 2019-2020 year.
Aside from our own brand, another are of focus has been
on the development of a brand for the St Helens Mountain Bike Trails.
Economic development leadership in Break O’Day continues to be a challenge to foster. During the year we have continued to work with BEC and the Chamber of Commerce assisting and encouraging businesses to participate in driving development and projects such as the DAP.
Key Focus AreaBrand Development
Activities: 3Completed: 100.0%
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Integrate and simplify processes and services to facilitate the development and growth of businesses.
During 2018-2019 Council continued to work with the State Government on the i-Plan project and introduced a range of simplified and improved development and planning processes. i-plan is a digital platform providing statewide planning and development information. i-Plan is currently with the State Government pending the release of the development application module. Timing is in the hands of the State Government however once completed residents will be able to lodge DA’s on-line via the web portal. Council is progressing the development of our municipal area’s Local Provision Schedules which will reflect the State Planning Provisions while meeting the specific local needs and objectives of our area.The following process improvements have been introduced:
1. Subdivision Development - developer requirements for subdivision engineering drawings and asset management information prior to Practical Completion and Sealing of Plans
2. Application process for access crossovers from Council’s Road network and information relating to new property access from State Highways.
3. Improved and concise planning conditions referencing LGAT/IPWEA Standard Engineering Drawings.
Our existing customer Development information package is under continuous review with a focus on improving information and clarifying development and planning processes.
Support Key Focus AreaSupport
Activities: 2Completed: 100.0%
Annual Report 2018-2019 33
Sightseeing at the Bay of Fires. Photo Credit, Tourism Tasmania.
Annual Report 2018-2019 34
After two years of solid work getting approvals and permits in place, construction, branding and more, we are finally getting close to being able to open the St Helens Mountain Bike Trails.
The last 12 months have seen a lot of work progress in this area including the development of a brand for the trails. This is a significant piece in the overall project puzzle as we need to ensure that we have a clear vision for the trails, one that resonates with riders and is true and respectful to the values of our community and environment. Once this was established we developed a logo, marketing plan, brand strategy as well as developing and implementing digital platforms like Instagram, Facebook and a webpage.
There is one dual direction, multi-user trail, the Townlink which will end/start at Lions Park opposite the Tasman Hwy/ St Helens Point Rd intersection. This trail finishes/starts with a ride/walk on the boardwalk around boggy creek with a platform at the finish/start point designed to cater for several riders to stop before they cross the road so they can continue their ride around the Georges Bay multi-user track. We had instruction from road managers, Department of State Growth and their traffic engineer as to what this crossing should look like. They decided on a refugee island meaning riders and pedestrians will only
have to cross one lane of traffic at a time.
Thanks to funding from the Federal Government, we will be doing some work on the Georges Bay multi-user track next year which includes building a link at the bottom of Lawry Heights and a bridge adjacent to the existing bridge at the wharf. This will make the multi-user track a continuous trail from Lions Park to the centre of town.
One element of our trail network which, we believe is a real point of difference to some of the other Tasmanian trails is our purpose built Trailhead. Our Trailhead plans include an amenities block with bike washdown and hygiene stations, a commercial business as well as plenty of space for recreating or hosting events in the future.
Another element of our project which stands us apart from others is our development of a Bike Hygiene Station. Unlike the Bike Wash stations, the Hygiene stations will dose the water used to spray bikes with an anti-fungal solution which will kill the fungus that causes root rot, phytophthora cinnamomi which can decimate native flora. As there was currently nothing like this being used in Australia, we decided to create our own. Working with our partners, Parks and Wildlife service, NRM and local business East Coast Welding and ACE Electrical we
designed and built our own. In addition to placing hygiene stations in select locations, we will also be rolling out an education campaign around the importance of protecting our unique environment by keeping your bike clean.
A centre piece of the new network will be the trail starting at Poimena on the Blue Tier and finishing at Swimcart in the Bay of Fires, an epic ride of some 40+ kms. Improvements to the design resulted in us obtaining new approvals to take the trail around Australia Hill providing some spectacular viewing points of the coastline. During the year we have worked closely with Parks and Wildlife Service and Friends of the Blue Tier to design a new car park and shuttle drop off area to service the MTB riders. This will provide much needed increased parking and separate the areas of riders and walkers.
This financial year we also stepped up our engagement with our community about the trails. We held a Public Information session in June which had more than 130 attendees! At this session we announced that we would run a series of Business Information sessions in the lead up to the opening. These sessions aim to give businesses as much information about the trails themselves as well as valuable tips and information on how to make the most of the MTB visitor economy. We also committed to putting
St Helens Mountain Bike Trails - On track for November opening
Annual Report 2018-2019 35
out a monthly MTB newsletter which contains relevant info for both businesses and the general public.
We look forward to organising an opening event for the trails which we are committed to being a real community celebration. See you all there!
Our purpose built Bike Hygiene Station.
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3. EnvironmentTo balance our use of the natural environment to ensure that it is available for future generations to enjoy as we do.
Strategies
1. Ensure the necessary regulationsand information is in place to
enable appropriate use and address inappropriate actions.
2. Increase the community’s awarenessof the natural environment; the pressures
it faces; and actions we can take to sustain it and what it provides.
3. Undertake and support activitieswhich restore, protect and access the
natural environment which enables us to care for, celebrate and enjoy it.
4. Recognise and alleviate the issuesand risks to the environment from ouruse, and the risk to us from a changingenvironment. (For example flood and
fire.)
Appropriate DevelopmentEncourage sensible and sustainable development through sound land use planning, building and design
Progress in this space has been varied with additional resources being applied towards the progress of the Local Provisions Schedules (LPS) which is the major focus of this Key Focus Area. The Tasmanian Planning Scheme has required us to transition from the now redundant Environmental Living and Rural Resource zones to new zones in line with the Tasmanian Planning Scheme.
Consultants, GHD, have been engaged to work with Council officers on the completion of the LPS work. GIS mapping has been undertaken so we can prepare base maps to work with as we focus on transitioning properties from the now obsolete zones to the most appropriate zones under the new zoning structure. Monthly reports are being provided to Council in relation to progress and this has included a briefing in relation to the structure of the LPS.
A revised Dog Management Policy was adopted by Council in December 2018 following a lengthy policy development process which involved significant engagement with local communities, the Parks & Wildlife Service and people from
outside Break O’Day. Following adoption of the revised Policy activity turned to implementing the policy. Work started with PWS on joint implementation of signage for new and changed dog zones. Planning for new land-based off lead exercise areas in key settlements was started and is being progressed for finalisation in 2019-2020.
Information material relating to Development activity was reviewed as part of implementation of the new Council website. This is a process of ongoing continuous refinement.
Annual Report 2018-2019 37
Key Focus AreaAppropriate Development
Activities: 7On Track: 42.86%
Some Disruption: 28.57%Completed: 28.57%
Prioiry Ridge Vineyard. Photo Credit, Tourism Tasmania.
Annual Report 2018-2019 38
Enjoying our EnvironmentProvide opportunities to access and learn more about our environment and the ways it can be enjoyed in a sustainable manner.
A significant review of information provided to the community was undertaken as part of the development of the new Council website, which focused on natural resource management, land, weed and water management and biodiversity information. Residents and visitors, including prospective ones, were provided information and advice on environmental issues and values of interest and in response to issues arising; for example a Fruit Fly biosecurity alert information sheet and an online map of changed dog beach access zones.
The importance of Georges Bay to the community means the health of the bay and its catchment are a concern. Georges Bay health issues were considered during the revision of the Break O’Day NRM Strategy and priorities have been included in the draft Action Plan. It was proposed that we coordinate the establishment of a reference group of relevant stakeholders however this didn’t occur as planned; instead the focus for activity in the George River catchment and bay has been with the Lower George Riverworks Trust on flood and floodplain
issues. Community interest in bay and catchment health will continue to be supported and catchment and bay management priorities will be reviewed during 2019/20.
Outcomes were also achieved through events and activities together with the community combining enjoying and caring for the environment. During the year activities were increased to recognise the work being undertaken in relation to the Mountain Bike Trails project. A MTB Trails Weed and Disease Management Plan is in place to manage risks of spreading weeds and diseases, such as Phytophthora. Measures include hygiene controls during construction of the trails and installing bike hygiene stations so riders can clean and disinfect their bikes. Linked to this is education for the community in relation to our environment and the importance of hygiene.
Around 1000 people have taken part in Council environmental events this financial year. This included Council funding a Discovery Ranger from the Parks and Wildlife Service to undertake activities during the summer holiday in January.
The Discovery Ranger engaged beachgoers up and down the coast in activities to explore topics such as Aboriginal
culture and traditions, wildlife, estuaries and local issues such as the revised dog policy, cats and weeds. This also included launching new ‘Hook, Line and Sinker’ fishing waste collection containers on jetties, which have become a great success.
The Discovery Ranger Program is geared towards children and families which we had identified as a key audience not only interested in the natural environment, but who also share what they learn about nature and how to care for it with families and friends.
Council also saw a successful larapuna Community Weekend held again this year with its community partners, the Parks and Wildlife Service, Bay of Fires Walk, the Aboriginal Land Council and IMAS. During this annual three day program of walks in larapuna / Bay of Fires volunteers collect marine debris and waste and remove the invasive weed sea spurge from beaches form Mount William National Park as far south as Ansons Bay. Along the way they experience the areas spectacular coastline share knowledge of its cultural values. More than 100 volunteers took part again this year, many for the first time.
Annual Report 2018-2019 39
Council’s Natural Resource Management officer has also been active in the community to explore ways to be involved with Council in good stewardship of our environment. Stalls at the St Helens and St Marys markets were held to discuss face to face with the community Council’s environmental policies and programs and help people with environmental interests and questions. The officer also presented to the St Helens Gardening Club addressed ‘what is a weed’?
With these activities Council also achieves important opportunities for the community to enjoy our natural environment and to care for and sustain it with Council.
Key Focus AreaEnjoying our Environment
Activities: 1Completed: 100%
Annual Report 2018-2019 40
Land ManagementDevelop the financial and human resources to undertake projects and activities which address environmental issues such as weeds and land degradation.
A review of Council’s Natural Resource Management Strategy was undertaken by its NRM Committee to ensure it aligned with the Break O’Day Council Strategic Plan 2017-2027. • The NRM Committee is a Special Committee of Council that is made up of; • Three Councillors• Two individual or local interest group representatives• One local conservation interest representative• One aboriginal community representative• Two representatives from the agricultural sector• One representative from Parks and Wildlife Service• One representative from the forest industry• One representative from the marine and aquaculture sector, and• One representative from the education sector.
For more information on the NRM Committee please go to the Our Environment section of the website and click on the Natural Resource Management tab.
The development of the new strategy was extensive, particularly the involvement of the community and industry representatives on the NRM Committee. As a result of this work, two draft plans – a Strategy and an Action Plan identifying short term priorities – were completed and will now progress through a community consultation phase prior to adoption by Council later in 2019.
The farming community and landholders were supported to consider projects and funding opportunities, including the National Landcare Program Smart Farming Partnerships, Tasmanian Weed Action Plan grants and TFGA Landcare grants. Federal NRM funding secured by NRM North over five years for various programs will continue to be explored for opportunities in the Break O’Day area.
Activity continued in relation to a range of land management activities with a particular focus on weed management, on Council’s properties through Council’s Weeds Officer and across the municipality by Council’s Natural Resource Management Facilitator. On-ground weed control was achieved on Council properties to implement its Weed Action Plan. Control treatments targeted priority weed infestations, such as Spanish
heath, pampas grass, blackberry, bluebell creeper, gorse and boneseed on new sites and to follow-up and secure
previous control efforts. Landholders in Break O’Day were provided with weed management information and advice, including for compliance with the Weed Management Act, throughout the year. The Upper South Esk Landcare and Productivity Group was supported with a program to control an infestation of Patersons curse at Mangana.
Annual Report 2018-2019 41
Key Focus AreaLand Management
Activities: 2Completed: 100%
The annual Big Beach Walk sees volunteers collecting marine debris and removing seaspurge.
Annual Report 2018-2019 42
Key Focus AreaWater Management
Activities: 3On Track: 3.33%
Some Disruption: 33.33%Completed: 33.33%
Water ManagementDevelop and implement strategies and activities to reduce the risk of flooding, inundation and erosion within our rivers, estuaries and coastal areas.
The major focus continues to be reducing the risk of flooding continue for the St Marys community and the Lower George River floodplain area.
During the year substantial progress was made in relation to the St Marys Flood Risk Management Plan which was adopted by Council following a community consultation process. The Plan identifies a number of flood management priorities including raising the height of The Flat bridge; a flash flood warning system and a flood levee near Groom Street to protect households. Council identified this project as a priority for lobbying the Federal Government during the Election campaign. Through this lobbying we were successful in securing $400,000 in Federal funding for the project through their Community Development Grants Program.
The Lower George Riverworks Trust, with Trustees elected by land owners, plays the lead role in addressing flood and river management issues on the Lower George River. Council provided support to the Trust and worked with
it through the year to progress activities which included developing a Lower George River Flood and River Management Action Plan 2019-2022. The Plan includes priorities for sediment and floodplain management, including the significant and impending risk of a new river channel breaking-out across the floodplain and Binalong Bay Road. Landholders at Priory and on the floodplain
were also assisted to address stabilizing sediment along the river by applying for TFGA funding to undertake works on their land. 3
Annual Report 2018-2019 43
St Marys Rivulet in flood. January 2015.
Annual Report 2018-2019 44
In December 2018 Council adopted a revised Dog Management Policy after a prolonged review process with the community and the Tasmanian Parks and Wildlife Service (PWS). The review started in the previous year and drew an unprecedented level of community interest, attracting 100 submissions on two draft policies. The Policy has been regularly reviewed and revised by Council since 2009.
Council is required by the Tasmanian Dog Control Act 2000 to have a local Dog Management Policy and can make ‘Declared Areas’ for dogs determining how and when they are permitted, or not at all. The Act also requires Council to seek and consider input from the community on policy changes and declared areas for dog access.
Council’s approach with our Dog Management Policy is to find the balance in the community between providing opportunities for dogs and their owners, managing public health and safety risks in relation to dogs, and protecting wildlife from harm. On Crown land the PWS controls dog access through Reserve management legislation in Tasmania.
Break O’Day’s beaches were a focal point again with this review; they are very popular with dogs and their owners, but also other beach goers, who are not always comfortable
or happy to have dogs on the beach with them. What’s more, the beaches of Break O’Day are home, and the breeding habitat, of many shorebirds, several species of which are protected by law as threatened species both at a national, state and international level.
Striking a balance between users and wildlife is challenging and contentious, during this year’s review Council received strong representations from all sides; for dog interests and more access, for less beach access so people are safer and, for greater protection for wildlife like the hooded plover. The PWS also became more involved than before and reviewed its position in Break O’Day on regulating dog access to achieve the legislated nature conservation objectives for its Reserves.
Council has consistently sought to coordinate its dog management with PWS, so that the Break O’Day community has one set of rules for dog access on beaches that set a fair balance between dogs, people and wildlife. The increased community interest in this review and a protracted process with PWS, meant achieving the balance with the revised policy adopted this year took longer, but is more significant for Council and the community. Community and PWS input during the review also pointed to improving how Council and PWS work together to
implement dog management in Break O’Day. Work has started on signage for dog zones, more land based dog exercise facilities and education and enforcement will continue in partnership with PWS.
Council is proud to have a community actively involved in local public policy such as this and to succeed with the difficult task of coordinating it with PWS. Over the years, awareness of the issues has increased and many behaviors have changed with successive policy reviews. This collective action makes Council’s Dog Management Policy a success, balancing our use and enjoyment of the environment to ensure it is available for future generations.
Dog Management Policy - Seeking a balance for all parties
Annual Report 2018-2019 45
Hooded Plovers are common in our area and a threatened species.
Annual Report 2018-2019 46
Strategies
1. Be proactive infrastructure managers by anticipating and responding to the growing and
changing needs of the community and the area.
2. Work with stakeholders to ensure the community can access the
infrastructure necessary to maintain their lifestyle.
3. Develop and maintain infrastructure assets in line with affordable long-term strategies.
4. InfrastructureTo provide quality infrastructure which enhances the liveability and viability of our communities for residents and visitors.
Community FacilitiesProvide community facilities that encourage participation and supports the lifestyle of residents and growing visitor numbers
During 2018-2019 Council made substantial progress in this area, including securing funding to continue the ongoing major upgrade of the Old Tasmanian Hotel at Fingal, the development of a draft four-year capital plan for buildings, the progression of the St Marys Sports Complex Master Plan, and the investigation and planning of additional dog exercise areas.
Working closely with the Fingal Valley Neighbourhood House, designs were completed for the Old Tasmanian Hotel Upgrade which Council considered at the February 2019 Council Meeting. The decision was made to progress through the Planning, Building and Plumbing Approvals processes.
Council Planning Approval was received on 16 April which included Heritage Tasmania consent for the works. The project was identified by Council as being a priority for lobbying in the Federal Election campaign and Council was successful in securing funding of $500,000 from the
Community Development Grant program which, along with the $100,000 from Council, will substantially complete the project.
A change in the identification and programming of future works meant that the 10 Year Toilet Replacement Program which was proposed to develop was rolled into the broader draft four and 10 Year Capital Works Program for all Buildings.
The St Marys Sports Complex Master Plan was further refined in conjunction with the local community groups who use the facility. It was considered by Council and endorsed at the August 2018 Council Meeting. Implementation commenced with the construction of new Kiosk/Barbecue area which was completed in time for the New Year’s Day Races; a new Swabbing Shed was also constructed at the same time.
Delays in the finalisation of the Dog Management Policy has meant that the new Dog Management areas have not been completed as planned.
Annual Report 2018-2019 47
Key Focus AreaCommunity Facilities
Activities: 3Completed: 100%
Beauty Bay is a great example of a well utilised public area with facilities including, jetty, shower, toilet and barbecue.
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TownsCreate townships that are vibrant and welcoming through improvements to infrastructure such as streetscapes, parking, safety and signage.
During 2018-2019, Council has worked on several projects to meet the key focus area objectives that include streetscape design and construction, progressing the implementation of Local Area Township plans, parking plans, and the pending removal by the Department of State Growth of the old Scamander road bridge.
St Helens Streetscape Project (Design Phase)The next stage of the St Helens Streetscape project involves the footpath upgrade on the eastern side of Cecilia Street between Circassian Street and Georges Bay Esplanade with some consideration being given to the intersection at Georges Bay Esplanade. The project was included as part of a broader public consultation process and direct contact with the adjacent business owner occurred prior. The Project Design Phase was completed and progressed to a more detailed design and determination of capital cost estimate for future budget considerations.
Fingal Streetscape ProjectA preliminary conceptual design was developed and
presented to Councillors at the July 2018 Workshop for review and discussion prior to being updated for public consultation. The project was limited to the upgrade of footpath and kerb and channel along the northern side of Talbot Street between the Fingal Post Office and Mathinna Street. Community comment was invited at a Community Drop-In session held in Fingal on 25 September 2018. The design was altered to include community suggestions and endorsed by Council. Construction works were commenced in February 2019 and largely completed during the year.
Following advice that Council could access Drought Communities Program funding for this project, the next stage of the Streetscape on the opposite side of Talbot Street has been identified as a project and will be undertaken in the next financial year.
Scamander Entrance - WrinklersThis activity did not progress as planned during the year. A concept design was prepared for the entire area and this formed the basis of discussions with State Government agencies with an interest in the project. A number of issues arose through discussions with the Parks and Wildlife Service and it was decided to restrict the footprint
of the project to the area including the existing toilet block and bus shelter which would enable Council to address traffic movement issues at the site. Significant delays were experienced in receiving Crown Land Services permission to undertake the ecological assessment, this occurred during June 2019. Council is now in a position to progress through the PWS Approvals process and then ultimately Council approval processes.
Old Scamander BridgeCouncil officers continued to progress this project with the community during the early part of the year but progress was impacted by the lack of clarity and information from the Department of State Growth. Ultimately the Department deferred the project with a timeframe to be confirmed.
St Helens Car ParkingDevelopment of a car parking strategy for St Helens commenced during the year with a focus on collecting traffic movement data around the St Helens CBD across a range of times to develop an understanding of what is happening during busy and quieter periods. Off street parking maps were reviewed to ensure they were accurate.
Annual Report 2018-2019 49
St Marys Car ParkingAvailable land for additional off-street parking is limited in close proximity to the St Marys business precinct. Capital is required to formalise parking behind the Community Hall and this has been included in Council’s four year Capital Projects budget.
Key Focus AreaTowns
Activities: 6Some Disruption: 33.33%
Completed: 66.66%
Annual Report 2018-2019 50
TelecommunicationsEnsure residents and visitors can access telecommunication services such as NBN and mobile phone coverage where they are living and visiting.
During 2018-2019, Council participated in the review by the Australian Government relating to identified mobile phone coverage black spots for the municipality and we continue to monitor the situation and provide comment on a needs basis for the roll-out of service provider projects.
The Australian Government’s Mobile Black Spot Program is delivering improved coverage outcomes and benefits to the Australian community with 572 base stations already activated. The following schedule applied for the 2018-2019 financial year.
In addition to black spot funded projects, development applications have been received for:• The upgrade of the telecommunications tower from
OPTUS at Baretop Hill• The upgrade of mobile equipment on the Mount
William Base Station Tower from Telstra.
The National Mobile Black Spot Database for Round 4 of the Mobile Black Spot Program has been reviewed by the Manager Infrastructure and Development Services. Known Black Spots have been confirmed on the database.
Service Provider Location Planned Completion
Telstra Musselroe Bay Q4,2018Vodafone Pyenganna Q3, 2018Vodafone Goshen Q4,2018
Key Focus AreaTelecommunications
Activities: 1Completed: 100%
Annual Report 2018-2019 51
Father and daughter checking out the Whale Trail signage at Shelley Point, Beaumaris.
Annual Report 2018-2019 52
Waste ManagementProvide access to services and facilities which support a sustainable lifestyle.
During 2018-2019, Council continued to provide waste management services (kerbside general waste and recyclables collection, town litter collection and waste transfer stations) with a focus on constraining service costs. Activity was focused on infrastructure upgrades at waste transfer stations, encouraging recycling and re-use, implementation of regional waste projects, and piloting green waste mulching.
Although internal landfill reduction targets were met, Council continues to address a range of challenges, that include high contamination rates and increasing costs associated with processing recyclable and reuseable waste streams, illegal dumping of waste on public land including asbestos containing materials and changes in community sentiment on single use plastics.
St Marys Waste Transfer StationThe St Marys WTS Retaining Wall was completed in early December 2018 which resulted in a substantial upgrading of the site through better placement of bulk waste transport bins and additional usable space for the segregation of
recyclable materials.
Fingal Waste Transfer StationThe upgrading of the Fingal Waste Transfer Station Retaining Wall construction was carried forward to the 2019/20 budget year due to the need to resolve the lease of the site. In preparation for the works the required materials were sourced at the same time as materials for the St Marys WTS project.
Identify Recyclables Recovery OpportunitiesBODC participated in a Northern Tasmania Waste Management Group (NTWMG) audit of recyclable waste being collected from kerbside collections. This was to identify the type and rate of contamination occurring in waste streams and implement regional initiatives to reduce contamination rates and costs associated with land filling this material. The audit was completed in December 2018 and made available at May 2019. The Regional group are now acting on the report recommendations.
New recycling bins are now in place at St Helens, Scamander and St Marys WTS which adds the opportunity for hard plastics to be recycled by those residents without access to kerbside recycling. Site improvements were also undertaken
during May 2019 at the St Helens Waste Transfer Station to make provision for an extended green waste storage and mulching area and to provide more space for the placement of clean fill for recovery, non-treated timbers (mulching or recovery).Contamination of waste streams remains a challenge including the illegal dumping of asbestos containing products at a number of sites which resulted in Council and the community incurring almost $50,000 of avoidable costs.
Green Waste RecyclingAn extensive review of green waste activities was undertaken during the year which included a Cost Benefit Analysis for both green waste shredding and composting options. Following consideration by Council a mulching trial was implemented. In May 2019 the green waste at the St Helens WTS was double mulched as a pilot initiative with a subsequent ageing period of four months.
Ten cubic metres of contaminated waste had to be manually removed from unprocessed green waste at a substantial cost to Council and the community. Contamination included, rubber mats, garden hoses, wire, plastic bags, nylon rope, trailer covers, putrescibles, animal skins,
Annual Report 2018-2019 53
general waste, building materials including treated pine and asbestos sheeting. Council officers have introduced additional controls to prevent contamination.The trial has progressed well with desired temperature, moisture and aerobic conditions being maintained. The mulch is to be used by Council with consideration to be given to selling the material for cost recovery purposes.
Ansons Bay WTSA review of the operation at this site was undertaken to identify opportunities to improve screening and appearance from Ansons Bay Road. Earthworks and native tree seeding was completed during June 2019
Examine opportunities for operational cost reductionsWaste tracking has been introduced at the St Helens WTS since July 2018 on a pilot basis. Data collected (broad categories of waste type) is being recorded and examined to determine opportunities to implement landfill avoidance strategies. Some identified opportunities include:• Encourage the separation of non-treated timbers, scrap metal, concrete and stone products for reprocessing and re-use. •Treated timbers could also being separated for disposal at the Copping Landfill.
•Dealing with waste stream contamination based on changing user attitudes and behaviour
The average contamination rate of kerbside recyclables collected in Break O’Day has been measured to be 18% by weight when compared against the National range of 6 to 10%. Council pays a significant processing fee for every tonne of material collected. Reducing the contamination rate provides an opportunity for a recycling service to be maintained and to slow the rate of processing cost increases.Updated information has been prepared and made available to residents giving clarity as to what materials can be placed into recycling bins.
The global oversupply of cardboard for recycling has reduced the value of the material making collection more unprofitable. Council officers are searching for cost effective opportunities to maximise transport efficiencies to recycling facilities at Launceston rather than landfill this clean raw material commodity.
Garage Sale TrailThe promotion of the Garage Sale Trail was amped up this year with a comprehensive Facebook campaign as well as articles in the newsletter and [posters displayed in
numerous locations. This saw an increase in registrations over the previous year. There were 10 Gargae Sales registered in the Break O’Day area including the two tip-shop sales.
Tonnage of waste to landfillIn the 2018/2019 financial year, 2,382T of municipal waste was landfilled; 2,289T to the Copping landfill and 93T of contaminated waste placed into kerbside recyclables bins.
Annual Report 2018-2019 54
Table 2 (below): Kerbside Recyclables Collection 14.9% by weight
Collected (T) Material to Recovery/Reprocessing (T)
Preventable Contamination to Launceston Landfill (T)
624 531 ~93 *
Year 2016-2017 Base Year
2017-2018 2018-2019
Landfill Waste to Copping Landfill – (T) 3,000 2,455 2,289
Reduction on Base Year (T) - 545 711
Reduction on Base Year (%) - 18.2 23.7
Table 1 (below): General/Putrescible Municipal Waste to Copping Landfill
Annual Report 2018-2019 55
Collected (T) Material to Recovery/Reprocessing (T)
Preventable Contamination to Launceston Landfill (T)
624 531 ~93 *
Key Focus AreaWaste Management
Activities: 8 Some Disruption: 12.5%
Completed: 87.5%
JJ Richards staff conducting an audit of our municipality’s recycling which found high contamination levels.
Annual Report 2018-2019 56
Roads and StreetsDevelop a well-maintained road network that recognises the changing demands and requirements of residents and visitors.
Council provides a municipal road network that enables transport access in accordance with service delivery objectives. Asset management is central to meeting objectives for the maintenance, upgrade and renewal of road assets.
During 2018-2019, Council made a significant level of progress in undertaking asset condition assessments; monitoring traffic flow across the municipal road network; pursuing the hand-over of Binalong Bay Road to the Tasmanian Government and upgrades to the State Road Network and delivering capital and maintenance programs.
Strategic Road PlanDuring 2018/2019, traffic count data has been collected across the municipality to prepare an update of Council’s current Strategic Road Plan. Data is also used to support the ongoing asset management of Council’s road network, in the preparation of Traffic Impact Assessments associated with Development Applications and to support
government funding applications foir programs such as, Black Spot and Vulnerable Road Users.
During this year, there has been a focus on traffic movements in and around the St Helens CBD, the Gardens Road, Binalong Bay Road and St Helens Point Road. The Department of State Growth has been recording traffic movements on the Tasman Hwy and Esk Main Road as part of a Speed Limit Review exercise. Departmental data is available to Council.
Road NetworkThe closure of Grimstones Road as a public road is progressing through the Local Government (Highways) Act process. Clarification is being sought in relation to use of the road by forestry entities.
The transfer of responsibility for Binalong Bay Road from the Break O’Day Council to the State Government has been pursued on a number of occasions with the Minister for Infrastructure. It is understood that this will occur in 2019-20.
Council’s Infrastructure and Development Services Manager met with the Department of State Growth
and consulting engineering company Jacobs and other government stakeholders in December to assist State Growth progress their assessment of Great Eastern Drive. This includes: the development of a number of potential project sites generally under the following categories: • Turn treatments at popular tourism locations• Short passing facilities / pull-over areas• Road widening
Parking Area off Tasman Hwy near Four Mile Creek has been upgraded and we are waiting on consultant’s report to be provided for presentation to the Council.
Department of State Growth has also upgraded a number of intersections on the Tasman Hwy between St Helens and Scamander. The proposed upgrading works at Flagstaff Road and Basin Creek Road by the Department of State Growth were meant to have occurred late in 2018 but were delayed by Departmental processes.
Annual Report 2018-2019 57
Key Focus AreaRoads and Streets
Activities: 5Completed: 100%
Break O’Day Council is responsible for around 350km of gravel road.
Annual Report 2018-2019 58
Recreational FacilitiesSupport an outdoor, active and healthy lifestyle for residents and visitors through a range of recreational facilities including walking trails, bike trails and other identified infrastructure.
The development of a range of recreational facilities has been a major part of activity during the 2018-19 year. This activity has included the development of conceptual designs through to construction activities as we deliver on the MTB Project.
Bay of Fires Descent MTB TrailTrail construction commenced in December 2018 with sections completed being Sections 4, 6, 7 (no construction required on section 7 as trail is on existing roads / tracks) and section 8 to the Gardens Road. The last section of trail from Gardens Road to Swimcart Beach is being negotiated with Parks and Wildlife who are taking into consideration all the site constraints and users, these are still in the process of being identified.
Planning Approval for revised sections 1, 2 and 3 of MTB Trail and including a new carpark and temporary toilet has been received. Crown consent is being sought to commence works which should be granted by August
2019.Construction completion is planned for November 2019.
St Helens Stacked Loop MTB TrailsTrail construction commenced in April 2019 with trails completed being Loops 3, 8, 9, 10 and most of loop 4, the Town Link trail is substantially complete except for a 4 metre bridge section and some retaining and capping. Descent 3 and 2 are well progressed and several sections of Loop 6 and 7 has commenced.
The boardwalk at the St Helens Point Road / Tasman Highway intersection which is the access point of the Town Link Trail is complete. The pedestrian refuge / road crossing will be installed in September / October 2019 closer to the trail opening in November 2019.
The construction program and resources being used puts us on target for a partial opening of the network in November 2019 and all open by mid 2020.
Flagstaff Road MTB Trail HeadTrailhead construction on Flagstaff Road is well underway with the site cleared and hardstand, roads and carparks established. The effluent system is installed and 3 phase
power is connected on the site. The Trail Head features include toilet block, shelters, bike hygiene station and signage.Construction of toilet block and shelter is being designed and to be constructed over the coming months to be completed for November 2019 trails opening.
Walking Trails NetworkA review of existing walking trails was completed which provides a comprehensive list of walking trails in the Break O’Day area. Short day walks are being identified between land managers across the municipality that will form the basis of a consolidated list of trails that will be promoted as key destinations for people of all capabilities. Service levels will be established and resources provided to keep these trails at agreed service levels.
During the year Council staff started working with the Fingal community on the potential to convert the disused railway line between Fingal and St Marys into a shared use trail. The project is very much in its infancy and has involved discussions with adjoining property owners and an Ecological Assessment being undertaken.
Annual Report 2018-2019 59
St Helens - Binalong Bay Link.Preliminary investigations have concluded. Route options and cost estimated for the preferred route to within +/- 30% were presented to Councillors for information and discussion at the October 2018 workshop and subsequently for receipt at the October 2018 Ordinary Meeting of Council.
Binalong Bay ForeshoreProgress with this project has been delayed as we worked through clarification on the exact area of the Lease which would enable implementation of the Binalong Bay Foreshore Master Plan. Towards the end of the year we received verbal advice that a lease will be issued shortly and we are currently waiting on this document from Crown Law.
Georges Bay Marine InfrastructureUpgrading and repair work was completed on Beauty Bay and Kirwans Beach Jetties in line with Condition Assessment recommendations. Construction works on the Cunningham Street jetty replacement commenced in June and will be completed by mid July 2019.
Community engagement in relation to an agreed Strategy for new marine infrastructure was commenced as part
of the St Helens Township Plan engagement process in Feb/March with community members providing their thoughts and ideas on what was needed around the bay and which areas should be the focus for different activities to occur. Council staff are currently developing a draft strategy drawing on this information and previously provided thoughts from a group of users and past strategic documents.
Georges Bay Foreshore TrackThe concept design and construction cost estimates to complete the missing links in the existing Georges Bay Foreshore Track, St Helens Foreshore to Jason Street; and Talbot Street to Kirwans Beach were developed and considered by Council during the year. Council identified this project as a priority for the Federal Election campaign and lobbying was undertaken to secure a funding commitment. This was secured through the Community Development Grant program with $2.1Million obtained. An Ecological Assessment was undertaken and Council staff are now progressing the project through the approvals phase.
Key Focus AreaRecreational Facilities
Activities: 8Some Disruption: 12.5
Completed: 87.5%
Annual Report 2018-2019 60
During the last 12 months, we have continued to work towards our goal of reducing waste to landfill.
As a Council we see it as our responsibility to provide the right infrastructure and services to make it as easy as possible for our community to practice the three R’s of waste, Reduce, Reuse, Recycle. At the end of the day though, everyone in the community needs to be accountable for their household waste.
The kerbside recycling program implemented in 2018 has seen our waste to landfill reduced, however there is still a lot of work for us as a community to do in this space. Despite comprehensive education campaigns around what can and can’t go in your kerbside recycling bin, we are still seeing consistent contamination of our recycling – as many people are aware, trying to sort waste with a high contamination rate is not cost effective for the contractor and so any truckloads that are high in contaminants will unfortunately have to go to landfill. To give you an example, the average contamination rate in the nation is between 6% to 10%, in Break O’Day this rate is 18%. While we as a Council can educate our community about what should be going in your recycling bin, it is ultimately up to each household to embrace not just recycling but reducing and reusing as well. The most common contaminates we find in kerbside
recycling bins are, soft plastics, fabric, nappies, bottle top lids. Despite this high contamination rate, the introduction of the service has still seen a reduction of 711T of waste go to landfill, imagine what we could achieve as a community if we all made more of an effort.
Disappointingly this year we also spent more than $50,000 cleaning up the illegal dumping of hazardous materials at our Waste Transfer Stations. On our website you can find a comprehensive list of what can and cannot be disposed of at our Waste Transfer Stations and it is important that the public are informed of this before ending up at the WTS.
This financial year we audited and updated the St Helens and St Marys Waste Transfer Stations (WTS) to allow users to reuse and recycle more waste than ever before. This includes; new recycling bins at St Marys, Scamander and St Helens WTS, added sites for items such as clean fill, non-treated timbers, treated timbers, furniture etc. We have also funded an extra shipping container for the St Helens Tip Shop to allow them to store more items.
One of the most significant things Council has done in the last 12 months to reduce waste has been to trial a mulching program. This involved the double mulching of all green waste at the St Helens WTS. Not only did this provide us with
more room, essentially extending the life of the site, if the trail is successful we will have a product we can use in our own areas and potentially on sell.
Just like recycling however, the contamination found amongst the green waste was significant – around 10cubic metres of contamination was removed before the mulching process. This had to be done manually, was time consuming and will not be financially viable in the long term.
In order to utilise the various locations of the WTS, decrease contamination and reduce as much of your waste going to landfill as possible, we recommend that you take a bit of extra time packing your ute or trailer to make sure you have sorted the various materials from each other. Based on the layout of the tip, the recycling items should go on last as they will come off first.
Did you know there are many items you can dispose of at the St Helens WTS for free? This includes: polystyrene, cardboard, glass, steel, empty gas bottles, car batteries, e-waste (TVs, computers, printers, game consoles etc), car bodies, white goods except for fridges and freezers, waste oil, household paint, light globes and hard plastics. The transfer station attendant will direct you to the location to place these items.
Waste Reduction - A more sustainable future
Annual Report 2018-2019 61
The mulcher in action at the St Helens Waste Transfer Site.
Annual Report 2018-2019 62
Strategies
1. Improve accessibility to a range of quality services and programs by
advocating and pursuing for local delivery.
2. Work collaboratively to ensure services and service providers
are coordinated and meeting the actual and changing needs of the
community.
3. Ensure Council services support the betterment of the community
while balancing statutory requirements with community and
customer needs.
5. Services To have access to quality services that are responsive to the changing needs of the community and lead to improved health, education and employment outcomes.
HealthRetain and expand local provision of disability, preventative, chronic and acute health care services including pursuing innovative healthcare service delivery options.
The Royal Flying Doctor Service (RFDS) and Break O’Day Council continue to have a strong working relationship delivering Primary Health Care services to people living with mental illness, dementia, cardiovascular disease and chronic obstructive pulmonary disease in the Break O’Day community.
Uptake of the services within Break O’Day continues to be very high with the majority of referrals being for mental illness and cardiovascular disease.
The Australian Government have approved the expansion of the RFDS Youth Mental Health Program within Break O’Day to support our youth aged between 8-16 years of age living with mild to moderate mental illness. Referrals can be accepted from the person themselves, a GP, medical professional, community member or allied health professionals. This service is free for eligible youth in the Break O’Day.
RFDS have undertaken consultation with the community and through data from Primary Health Tasmania it has been identified that people in remote areas living with multi-morbidities (two or more co-occurring diseases) are generally overweight and need support with nutrition. In partnership with a dietitian, RFDS have designed a Healthy Eating program for non-clinicians. Volunteers have been upskilled within our community to run these workshops so the program can be sustainable beyond RFDS and funding models. The Prime Mover program continues to run within our community and is currently being run out of the St Helens District Hospital.
Annual Report 2018-2019 63
Key Focus AreaHealth
Activities: 3Some Disruption: 33.33%
Completed: 66.66%
Fishing at Scamander Beach. Photo Credit, Tourism Tasmania.
Annual Report 2018-2019 64
Mental Health Improve the mental health of our community through stability in service delivery and a holistic approach to the provision of services locally.
St Helens Neighbourhood House hosts the Suicide Prevention Trial Site for the Break O’Day and Bicheno areas. Prior to the implementation of the Trial Site program, Break O’Day Council was a stakeholder in the Break O’Day Mental Health Action Group (MHAG). The MHAG was established in 2016 to ensure ongoing action towards suicide prevention within the Break O’Day community. MHAG won the Lifeline Tasmania Communities in Action LiFE Award in 2018. As a direct result of the work undertaken by MHAG they were approached by Primary Health Tasmania to become one of 12 National Trial Sites for Suicide Prevention.
The Trial Site is governed by a local volunteer working group. Extensive consultation within the community was undertaken to identify activities to test different approaches to reducing self-harm and suicide. The group meet bi-monthly to review a detailed activity plan outlining strategies and initiatives for suicide prevention. The Trial Site also continues the work implemented and established by the MHAG such as:- • Community Champion Training,
• Updating and distribution of a local mental health service providers directory; • Facilitating local Mental Health Professional Network quarterly meetings; • Rolling out Mental Health Week activities ensuring that positive mental health and resilience are an ongoing focus for the community. • Supporting numerous training opportunities to up-skill the community in mental health, suicide prevention and to build community resilience and well-being.
One of the new initiatives established this year by the Trial Site is the ‘Safe Place Café’. This mobile coffee and talk outreach service provides a safe place for vulnerable and at-risk people to talk as well as information about the local network of assistance for those in need. It is run by trained volunteers who have all undertaken Community Champion Training which provides them with a sound knowledge base to support people in need. We have found that continuing to provide access to the Café on a rotational basis regularly throughout the municipality has seen greater engagement and is helping to build community resilience. It’s important to note that the working group has ensured that all initiatives rolled out during the Trial, e.g. The Safe Place Café, remain sustainable when the Trial ends in June 2020.
Key Focus AreaMental Health
Activities: 2On Track: 100%
Annual Report 2018-2019 65
Education Skills and TrainingImprove education and Skills Training opportunities and encourage greater personal development through delivery of programs locally which meet the needs of industry and the community.
The major focus during the year was on completion of the Workforce for the Future project which had been funded by Skills Tasmania and was being guided by a local steering committee. This report provides an understanding of where future jobs are going to occur and where labour and skill shortages currently exist. It provides a platform for working with local service providers and the Trade Training Centre to ensure that the skills training required by local businesses is being delivered.
TransportGaps in community transport in relation to vehicles being able to accommodate wheel chair access has been identified through an audit undertaken by the Disability Access Committee.
Council’s Learner Driver Mentor Program (Get In2 Gear) has increased access for learners to not only gain on road driving hours, but also limit their isolation within the Break O’Day Municipality.
It has been identified that there is no public transport
available within Break O’Day and this is something that some learners who are early retirees and who have relocated to the area had no idea about.
A lot of leaners have benefited from Get In2 Gear reside all over Break O’Day including the Fingal Valley , Goshen and Lottah.
Usually when Learners arrive at Council to apply for the program, they are often lacking in self-confidence, suffer from a mental illness, a lifetime of isolation, or come from a household where often there are no Tasmanian Drivers Licence holders. After driving with the generous volunteer mentors, the learners gain a trusting relationship and more self-confidence, which is then proven by their new found confidence in safely driving on the Break O’Day roads.
Often the Mentors will also drive door-to-door and pick the learners up from their homes, where needed. This service is second to none for those who are isolated or without support from family who can transport them to and from their mentoring session.
Hardly ever do learners pass their provisional or international changeover tests on the first go. Here is where they are taught the lesson of learning from the feedback, trying again and to never give up. This is also an important personal lesson.
Once they pass the practical test, Council seeks their permission to write a story on their life and what bought them to Get In2 Gear. A lot of the time their story revolves around their social isolation with no access to vehicles or public transport.
Once the good news story is created and a photo of their achievement is taken, Council places this on the BODC facebook page. These Facebook posts are collectively the most interacted posts by the community and are often picked up by local Tasmanian media outlets, like the Examiner and ABC Radio. The learners are interviewed and get to feel a little famous for a day. This gives them a sense of achievement and self-pride.
Annual Report 2018-2019 66
Licence Obtainments for 2018-2019
Provisional 16
L2 8
International Changeover 2
On Road Hours for 2018-2019 895.6
Employment Gained for Financial Year 2017/2018
Full Time 4
Part Time 5
Casual 2
The Facebook posts have resulted in a huge increase in learners achieving their licences, for example:
Key Focus AreaEducation Skills and Training
Activities: 4On Track: 100%
Annual Report 2018-2019 67
Service DeliveryEnsure Council Services support the betterment of the community while balancing statutory requirements with community and customer needs.
Service Delivery has been a focus for Break O’ Day Council in relation to Development Services Activities. The Department of Justice have commenced the development of an Online Building and Planning Portal called i-Plan and State Government Representatives have advised that the funding of the Online Portal has been secured. This will assist in the process and requirements for General Enquires and Development Applications for all Councils state wide.
Summary of Cumulative Value of Building Approvals Graph :The graph opposite clearly demonstrates the value of building approvals for the previous three financial years. The significant contributions to this data include:
• Price rises in construction materials,• Increase in commercial development in Break O Day, and• The number of approvals issued.
The high values reported in the 2017-2018 financial year
include some large commercial projects such as the new St Helens Waterfront Holiday Park (Stieglitz) and the new St Helens Hospital.
Annual Report 2018-2019 68
Summary of Cumulative Number of Building Approvals Graph:
The graph opposite illustrates a fairly consistent number of approvals issued for the three financial years reported. The previous two financial years’ approval statistics have been heavily impacted by the new Building Act 2016 which was introduced on 1 January 2017. The new legislation has provided an expansion of small building projects being exempt from requiring building or plumbing approval and this has had a direct impact on the number of approvals issued.
Key Focus AreaService Delivery
Activities: 1Some Disruption: 100%
Annual Report 2018-2019 69
St Helens Wharf. Photo credit, Tourism Tasmania
Annual Report 2018-2019 70
Corporate ActivitiesLocal Government ReformLocal Government is always under increasing financial pressure and as such have been collectively examining ways in which resources can be shared to reduce financial cost and ensure a more efficient way of working. An alliance of northern region Councils are working on specific projects such as:
• The development of a Regional Road sealing tender process which is being explored with seven Councils interested in a combined tender approach. BODC is leading this development of the information and the process.• EOI’s for Legal Service procurements narrowed to preferred supplier and negotiation of arrangements is close to completion. Draft Agreement for services is being prepared.• A proposal to progress the Shared Services working groups has been finalised with a focus on ensuring that the Shared IT Services project is delivering the outcomes we are looking for and not just building capacity in the participants
Financial SustainabilityBreak O’Day has an ongoing focus on financial sustainability. At a management/operational level, this means:• Seeking to identify efficiencies in service delivery, and• Seeking to identify operational cost savings or opportunities to generate revenue• Seeking grant funds to undertake projects which have been identified as Council priority activities
Council also seeks to identify opportunities for improvements in environmental sustainability.
Operational ReviewsThe savings target of $50,000 was not reached this year with savings totalling $14,400 being secured. We have made very substantial savings in the previous 3 years and this is becoming more difficult which means the focus will need to change.• Cleaning contract savings achieved through indexation waiving $3,400• Solar power savings associated with the Council Depot installation are estimated at $3,500 per annum. This will increase in the next year as savings from the latest solar panel installations are realised.• Reviewed mobile phone packages and changing land line
phone provider including converting more land lines from ISDN to SIP. Mobile phone changes is realising $3,500 per annum. Savings on land lines seems to be approximately $4,000 per annum.
On a positive note we have been able to achieve substantial ‘one off’ savings in Capital Works projects such as the annual Road resealing Tender and the Fingal Streetscape which have a positive impact on the financial position of Council.
In terms of environmental sustainability, photocopy/printing paper was trialled with no wrapping paper. This trial was considered successful and further copy paper purchases of this type commenced.
In 2018/2019, the operational efficiency target was for 500 staff hours yearly, ongoing. A work process change in agenda formatting achieved a saving of approximately 50 hours. The target was raised regularly as an agenda item at management team meetings.
With respect to seeking grant funds, Council achieved a success rate of 75%, and, grant funds of $125,000 were secured which was 50% of the target.
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Grant Funding The focus on grant funding continued through the year with a success rate of 86% being achieved and a total of $122,678 being secured through competitive application processes.
In addition to this an additional $3.0 MILLION was secured through the restricted Community Development Grant Program for the following works: • Old Tasmanian Hotel Upgrade (Fingal) $500,000• St Marys Flood Mitigation Works $400,000• Georges Bay Foreshore Multi-User Track $2.1MILLION
A further $1Million was secured as Grant Funding through the Drought Communities Program which is funding a range of projects in the Fingal Valley.
Application Title Funding Source Amount Sought StatusTriple J One Night Stand Events Tasmania $35,000.00 SuccessfulThe Gardens Road & Lyall Road Intersection and Approaches
2018 Black Spot Funding Program - Australian Government
$200,000.00 Unsuccessful
2018 - 2019 26TEN Community Grant Libraries Tasmania $45,454.55 SuccessfulNew Vehicle - Hyundai i30 Go Learner Driver Mentor Program -
Department of State Growth$20,000.00 Successful
ScamJam Youth Week Tasmania Grants Program 2019 - Department of Communities Tasmania
$2,000.00 Successful
Get In 2 Gear Learner Driver Mentor Program 2019 - 2020, Department of State Growth
$19,924.00 Successful
International Womens Day Department of Communities Tasmania
$300.00 Successful
The Gardens Road & Lyall Road Intersection and Approaches
2019 Black Spot Funding Programme - Australian Government
$200,000.00 Pending
Annual Report 2018-2019 72
Legislated Requirements
Contributions and RequirementsOrganisation / Group Project Amount
receivedCornwall Community Development Group Inc.
Heritage Signage in Minors Wall and Soldiers Walk areas
$3,322.00
East Coast Swans Football Club
Purchase of Dishwasher, Ceramic top stove, plastic container ware and initial installation & fitting
$3,500.00
Falmouth Community Centre Upgrade of Tennis Court $5,718.60
Fingal Neighbourhood House Reticulated Watering System $2,000.00
St Helens Neighbourhood House
Free2Be Project $5,200.00
Hub 4 Health Display board for the Active 4 Life Gym in St Marys
$585.00
Scamander Surf Lifesaving Club
Disabled Toilet $500.00
St Helens-St Marys RSL Sub Branch Inc.
Employing a Professional Painter to paint the mural on the southern wall of the Memorial Hall, St Helens & Upgrade anti-graffiti protection
$4,000.00
St Helens Hospital Auxiliary Purchase of Shipping Container for St Marys Recycling Centre
$3,000.00
St Helens Point Progress Association
Sign for advertising bi-monthly meetings $123.00
St Marys Pacing Club Renew carpet in Members Room $2,816.00
St Marys Pacing Club Renew carpet in Members Room $2,816.00
Wildcare Friends of Larapuna Coast
$1,650.00
Ansons Bay Progress Associ-ation
Battery and 2 set of Pads for Community Defibrillator
$514.75
East Coast Masters Golf Tournament
Scamander River Golf Club 1,500.00
Annual Sponsorship 2018 - 2019
The Portland Endurance Club Inc. 500
Annual Sponsorship 2018- 2019
St Helens Marine Rescue 3,000.00
Annual Funding for Directory 2018 -2019
Business Enterprise Centre 2,000.00
Council Annual Funding 2018-2019
Greater Esk Tourism 2,500.00
Council Support 10/16.14.2.240
Business Enterprise Centre 25,454.54
Annual Report 2018-2019 73
2018- 2019 Annual Sponsorship
Fingal Valley Festival 2,000.00
Annual Contribution to BOD SES Unit
SES 17,000.00
Annual Sponsorship 2018- 2019
St Helens Girl Guides – Sangaree $2,500.00
2018-2019 Council Contribu-tion Sponsorship
St Helens Athletics Club 2,500.00
2018 Annual School Prizes Monies
St Helens District High School 1,000.00
2019 Bay of Fires Winter Arts Festival
Bay Of Fires Arts Association 14,000.00
Annual Contribution 2018- 2019
St Helens Ministers Fraternal 1,600.00
Annual contribution 2018-2019
Triathlon 2,000.00
2018-2019 Council Support Woodchopping event 2,000.00
2018-2019 Council Support St Helens Surf Angling Club 1,000.00
2018- 2019 Council Support St Helens Game Fishing Club 2,000.00
2018-2019 Event Council Support
St Marys Community Car and Bike Show 2,000.00
2018-2019 Suicide Golf Day 1,000.00
Golf Day 1,000.00
Annual Report 2018-2019 74
Rates and Charges• Rates and Charges written off for the period: $16,719• Rate remissions/donations provided by Council: $65,097• Pensioner Rebates funded by State Government: $422,843.
Donation of Land StatementSection 72(1)(da) of the Local Government Act 1993 requires Council to report on details of any land donated by Council during the year.
No donations were made during the 2018-2019 Financial Year.
Enterprise Power StatementUnder section 72 (1)(ca) of the Local Government Act 1993 the council is required to report on exercising of enterprise powers relating to the formation and operation of corporations, trusts, partnerships or other bodies (section 21).
The Council is an initial member and shareholder of Northern Tasmanian Development Corporation Ltd(NTDC). NTDC is a not-for-profit public company limited by guarantee. The primary objectives of the NTDC are to:
a) provide pro-active, engaged and strategic regionaleconomic leadership;b) consolidate an agreed vision for the development, sustainability and prosperity of the geographic region that the Organisation’s Members encompass;c) and implement a strategic economic action plan based on the Northern Regional Futures Plan framework or similar; and.d) to provide effective representation and advocacy to State and Federal Government and other stakeholders.
The NTDC is currently engaged in a number of initiatives including the development of the Regional Economic Development Plan. This plan focuses on 6 key themes: Industry development, investment transaction, population growth, place-making, innovation and culture, and human capacity.
It is considered that Council, the Municipality and rate payers generally, will benefit from the investment in NTDC. The organisation will effect direct and material economic, employment, and investment outcomes, and
contribute indirectly to social and community benefits as a consequence of NTDC achieving the objectives that it
will be set up to achieve.Council’s shareholding is based on annual funding contributions calculated using a formula based on municipality population. Council’s annual membership fee for 2018-2019 was $26,808.10 (2017-2018 $26,257).
Code of Conduct ComplaintsDuring the 2018-2019 Financial Year there were two (2) Code of Conduct complaints received and referred to the Local Government Division. One complaint was withdrawn and the other complaint was dismissed either wholly or in part and the financial cost incurred by Council was $62.70.
Right to InformationCouncil received four requests for information under the Right to Information Act 2009.
Public Interest Disclosure StatementsCurrent public interest disclosure procedures are available in Council’s Policy LG30 – Public Interest Disclosure which can be viewed or downloaded from Council’s website, under My Council, Policies.
Annual Report 2018-2019 75
Disclosures during 2017 - 2018:The number and types of disclosures made to Break O’Day Council during the year and the number of those disclosures that the Council determined to be public interest disclosures – Nil
The number of disclosures determined by Break O’Day Council to be public interest disclosures that it investigated during the year - Nil
The number and types of disclosed matters referred toBreak O’Day Council during the year by the Ombudsman- Nil
The number and types of disclosed matters referred during the year by Break O’Day Council to the Ombudsman to investigate - Nil
The number and types of investigations of disclosed matters taken over by the Ombudsman from Break O’Day Council during the year - Nil
The number and types of disclosed matters that Break O’Day Council has decided not to investigate during the year – NilThe number and types of disclosed matters that were
substantiated on investigation and the action taken on completion of the investigation - Nil
Any recommendations of the Ombudsman under this Actthat relate to Break O’Day Council – Nil
Financial Assistance Grants to Local GovernmentBreak O’Day Council receives approximately $2.95 million in Financial Assistance Grants (FAG’s) each financial year. This is of vital importance to Council and our community because:• It is a significant source of funds; and• Unlike many other grants and subsidies, it is “untied”, that is, Council has complete flexibility to use these funds to achieve identified priority outcomes
Council utilises these funds in many ways to protect and maintain assets and infrastructure within the community:• Capital and major maintenance works on Council owned/managed built facilities, eg halls, toilet blocks, BBQ facilities, etc.•Undertake road and street upgrades, streetscape works, footpaths, etc in townships.
• Bridge replacement programs.• Natural Resource Management and community development activities, and more.
Remuneration StatementThe following table provides the remuneration for those positions designated by Council as senior positions as required under the Local Government Act 1993. The positions of General Manager, Manager Corporate, Services, Works Manager, Manager Community Services, Human Resources Manager and Building Services, Coordinator, have all been defined as senior positions by Break O’Day Council.
The Remuneration Band Positions Number $80,000 - $100,000 7$101,000 - $120,000 3$121,000 - $140,000 -$141,000 - $160,000 -$161,000 - $180,000 -$181,000 - $200,000 1
Annual Report 2018-2019 76
Description Period of Contract Value Ex. GST Name Address
Parnella Stormwater – Stage 2 – Catchment 4 – 030\001\107\
August 2018 – Novem-ber 2018
$584,073 Civilscape Contracting Tasmania
Ridgley, Tas
2018/2019 Bituminous Surfacing Program – 030\001\086\
Completed by December 2018
$237,635 Crossroads Civil Contracting
Rocherlea, Tas
2018/2019 Bridge Replacement Package – 030\001\109
Completed by April 2019
$372,600 BridgePro Engineering Latrobe, Tas
St Helens Mountain Bike Trail Net-work – 030\001\106
$2,840,300 World Trail Pty Ltd Cairns, Qld
Mountain Bike Trails – Brand and Marketing Strategy Development – 030\002\010\
Completed by June 2020
$87,650 Kingthing Marketing Launceston, Tas
Parnella Stormwater – Stage 2 – Catchment 2 – 030\001\110\
October 2018 – March 2019
$454,282 Civilscape Contracting Tasmania
Ridgley, Tas
St Helens Mountain Bike Trail Network – Town Link Boardwalk Platforms – 030\001\112\
$240,709 AJR Construct Pty Ltd Don, Tas
Stormwater Modelling for Break O’Day Municipality – 030\001\113\
February 2019 – April 2019
$69,885 Water Technology Pty Ltd
Notting Hill, Vic
Contracts and TendersThe following contracts/tenders were awarded during 2017- 2018 with a value greater than $50,000.
Annual Report 2018-2019 77
Public Health StatementBreak O’Day’s commitment to maintaining public health protection is highlighted in the Strategic Plan within the Community Goal – To strengthen our sense of community and lifestyle through opportunities for people to connect and feel valued.
Strategy 4 – Foster a range of community facilities and programs which strengthen the capacity, wellbeing and cultural identity of our community.
Responsibility for carrying out the legislative requirements of the Public Health Act 1997 and the Food Act 2003 lies with the Environmental Services Team. This team comprises of one EHO working 0.5 FTE and one Natural Resources Management Officer working 0.6 FTE.
Functions carried out under the Public Health Act 1997
Recreational water qualityCouncil monitors six beaches for compliance with the Public Health Act 1997 and the Recreational Water Quality Guidelines 2007.
Type of sampling conducted: Bacteriological – indicator organisms Entrecocci/100ml .
Sampling Details Sampling was conducted once a month from December 2018 to January 2019.
Results of the water sampling are below:
ImmunisationsPrograms were conducted for children in Grade 7, in addition to any catch-Under required by the Department of Health and Human Services.
In 2018/2019 a total of 173 children were vaccinated and a total of 175 vaccines administered.
Public Health Risk ActivitiesTwo tattoo premises and body piercing premises and operators registrations.Place of assemblyThree permits issued, for the One Night Stand and Wheels, Wine & Dine and One Night Stand After Party.
Private burial Two permits issued.
Public Health, Environmental Monitoring and Reporting
BEACH 11/12/2018 21/01/2019 18/02/2019 19/03/2019Grants Lagoon <10 <10 10 <10Beauty Bay <10 20 <10 <10Wrinklers Lagoon 145 <10 <10 <10Scamander River <10 <10 <10 10Henderson Lagoon 10 <10 31 <10Yarmouth Creek 84 <10 201 20
Annual Report 2018-2019 78
Functions Carried Out Under the Food Act 2003
Permanent food business registered – 97Mobile food businesses – 13Food stalls – 17Food business complaints – 1 investigation
Food business plans assessments and occupancy – form 49 = 4 reports, form 50 reports = 4 reports
Food handling training – 2 sessions
Nuisance (Smoke & Noise)Under the authorisation of the Environmental Management Pollution Control Act 1994, Local Government Act 1993 and the Caravan By-Law, the EHO investigated and resolved numerous complaints about noise relating to amplified music, motorbikes, heat pumps and roosters. Numerous complaints with smoke emissions were also dealt with informally.
Caravan By-law235 licences were issued.
Onsite Wastewater ComplianceAll residential and commercial developments that require onsite wastewater systems were assessed for compliance against the Australian/New Zealand Standards AS 1547:2012 and plumbing consent provided. Also provided was planning advice to comply with the code requirements of the Break O’Day Planning Scheme 2013.
Any instances of on-site wastewater system failures were investigated and resolved through negotiation.
Annual Report 2018-2019 79
Financial Snapshots
The following financial snap-shots have been taken directly from the financial statements following.
Income $
Rates and Charges 9,315,205
Statutory Fees and Fines 128,841
User Fees 854,541
Grants 3,063,360
Contributions - Cash 77,758
Interest 351,306
Investment revenue from TasWater 361,493
Capital Income -grants received specifically for new or upgraded assets
1,719,523
Other 160,786
Income
Rates and Charges
Statutory Fees and Fines
User Fees
Grants
Contributions - Cash
Interest
Investment revenue from TasWater
Capital Income -grants received specifically fornew or upgraded assets
Other
Annual Report 2018-2019 80
Expenses $
Employee Benefits 4,306,263
Materials and Services 3,934,702
Impairment of receivables 12,611
Depreciation and amortisation 3,441,977
Finance Costs 338,256
Fire levy 344,578
Light and Power 142,989
Community Support and donations 118,911
Other expenses 499,273
Expenses
Employee Benefits
Materials and Services
Impairment of receivables
Depreciationand amortisation
Finance Costs
Fire levy
Light and Power
Community Support and donations
Other expenses
Annual Report 2018-2019 81
Expenses by function $
Government Administration 675,467
Roads, Streets and bridges 4,124,567
Drainage 455,282
Waste Management 1,902,935
Environmental Health and Management 296,968
Planning Services 558,119
Building Control 242,380
Community Amenities 494,845
Community Services 559,084
Recreation facilities 720,615
Economic Development 315,020
Other including unattributable administration and corporate activities
2,769,056
Expenses by Function
Government Adinistration
Roads, Streets and bridges
Drainage
Waste Management
Environemtnal Health andManagement
Planning Services
Building Control
Community Amenities
Community Services
…1
of 4
Inde
pend
ent A
udito
r’s R
epor
t To
the
Coun
cillo
rs o
f Bre
ak O
’Day
Cou
ncil
Re
port
on
the
Audi
t of t
he F
inan
cial
Rep
ort
Opi
nion
I h
ave
audi
ted
the
finan
cial
repo
rt o
f Bre
ak O
’Day
Cou
ncil
(Cou
ncil)
, whi
ch co
mpr
ises t
he st
atem
ent
of fi
nanc
ial p
ositi
on a
s at 3
0 Ju
ne 2
019
and
stat
emen
ts o
f com
preh
ensiv
e in
com
e, ch
ange
s in
equi
ty
and
cash
flow
s fo
r the
yea
r the
n en
ded,
not
es to
the
finan
cial
sta
tem
ents
, inc
ludi
ng a
sum
mar
y of
sig
nific
ant
acco
untin
g po
licie
s, o
ther
exp
lana
tory
not
es a
nd t
he s
tate
men
t of
cer
tific
atio
n by
the
Ge
nera
l Man
ager
. In
my
opin
ion
the
acco
mpa
nyin
g fin
anci
al re
port
:
(a)
pres
ents
fairl
y, in
all
mat
eria
l res
pect
s, Co
unci
l’s fi
nanc
ial p
ositi
on a
s at 3
0 Ju
ne 2
019
and
its
finan
cial
per
form
ance
and
its c
ash
flow
s for
the
year
then
end
ed
(b) i
s in
acco
rdan
ce w
ith th
e Lo
cal G
over
nmen
t Act
199
3 an
d Au
stra
lian
Acco
untin
g St
anda
rds.
Basi
s for
Opi
nion
I c
ondu
cted
the
audi
t in
acco
rdan
ce w
ith A
ustr
alia
n Au
ditin
g St
anda
rds.
My
resp
onsib
ilitie
s un
der
thos
e st
anda
rds a
re fu
rthe
r des
crib
ed in
the
Audi
tor’s
Res
pons
ibili
ties f
or th
e Au
dit o
f the
Fin
anci
al
Repo
rt s
ectio
n of
my
repo
rt.
I am
ind
epen
dent
of
Coun
cil
in a
ccor
danc
e w
ith t
he e
thic
al
requ
irem
ents
of t
he A
ccou
ntin
g Pr
ofes
siona
l and
Eth
ical
Sta
ndar
ds B
oard
’s AP
ES 1
10 C
ode
of E
thic
s fo
r Pr
ofes
siona
l Acc
ount
ants
(th
e Co
de)
that
are
rel
evan
t to
my
audi
t of
the
fin
anci
al r
epor
t in
Au
stra
lia. I
hav
e al
so fu
lfille
d m
y ot
her e
thic
al re
spon
sibili
ties i
n ac
cord
ance
with
the
Code
. Th
e Au
dit
Act
2008
fur
ther
pro
mot
es t
he i
ndep
ende
nce
of t
he A
udito
r-Ge
nera
l. Th
e Au
dito
r-Ge
nera
l is th
e au
dito
r of a
ll Ta
sman
ian
publ
ic se
ctor
ent
ities
and
can
only
be
rem
oved
by P
arlia
men
t.
The
Audi
tor-
Gene
ral m
ay c
ondu
ct a
n au
dit i
n an
y w
ay c
onsid
ered
app
ropr
iate
and
is n
ot su
bjec
t to
dire
ctio
n by
any
per
son
abou
t th
e w
ay in
whi
ch a
udit
pow
ers
are
to b
e ex
erci
sed.
The
Aud
itor-
Gene
ral h
as fo
r the
pur
pose
s of c
ondu
ctin
g an
aud
it, a
cces
s to
all d
ocum
ents
and
pro
pert
y an
d ca
n re
port
to P
arlia
men
t mat
ters
whi
ch in
the
Audi
tor-
Gene
ral’s
opi
nion
are
sign
ifica
nt.
My
audi
t res
pons
ibili
ty d
oes
not e
xten
d to
the
budg
et fi
gure
s in
clud
ed in
the
finan
cial
repo
rt a
nd
the
asse
t re
new
al f
undi
ng r
atio
disc
lose
d in
not
e 42
(f) t
o th
e fin
anci
al r
epor
t an
d ac
cord
ingl
y, I
expr
ess
no o
pini
on o
n th
em.
Furt
herm
ore,
I e
xpre
ss n
o op
inio
n on
the
Gen
eral
Man
ager
’s de
term
inat
ion
that
Cou
ncil
did
not
have
any
Sig
nific
ant
Busin
ess
Activ
ities
for
inc
lusio
n in
the
fin
anci
al re
port
as r
equi
red
by S
ectio
n 84
(2)(d
a) o
f the
Loc
al G
over
nmen
t Act
199
3.
…2
of 4
I bel
ieve
that
the
audi
t evi
denc
e I h
ave
obta
ined
is su
ffici
ent a
nd a
ppro
pria
te to
pro
vide
a b
asis
for
my
opin
ion.
Ke
y Au
dit M
atte
rs
Key
audi
t mat
ters
are
thos
e m
atte
rs th
at, i
n m
y pr
ofes
siona
l jud
gem
ent,
wer
e of
mos
t sig
nific
ance
in
my
audi
t of
the
fin
anci
al r
epor
t of
the
cur
rent
per
iod.
The
se m
atte
rs w
ere
addr
esse
d in
the
co
ntex
t of m
y au
dit o
f the
fina
ncia
l rep
ort a
s a w
hole
, and
in fo
rmin
g m
y op
inio
n th
ereo
n, a
nd I
do
not p
rovi
de a
sepa
rate
opi
nion
on
thes
e m
atte
rs.
Why
this
mat
ter i
s con
side
red
to b
e on
e of
the
mos
t sig
nific
ant m
atte
rs in
the
audi
t Au
dit
proc
edur
es
to
addr
ess
the
mat
ter
incl
uded
Pr
oper
ty a
nd in
fras
truc
ture
ass
ets R
efer
to n
ote
17, 2
5 an
d 43
At 3
0 Ju
ne 2
019
Coun
cil’s
ass
ets i
nclu
ded
land
, bu
ildin
gs a
nd i
nfra
stru
ctur
e as
sets
inc
ludi
ng
road
s, b
ridge
s an
d dr
aina
ge m
easu
red
at fa
ir va
lues
tot
allin
g $1
31.6
m.
The
fair
valu
es o
f la
nd
and
build
ings
ar
e de
rived
fr
om
obse
rvab
le m
arke
t in
form
atio
n w
hile
the
fair
valu
es o
f in
fras
truc
ture
ass
ets
are
base
d on
cu
rren
t w
ritte
n do
wn
repl
acem
ent
cost
. Co
unci
l und
erta
kes
form
al r
eval
uatio
ns o
n a
regu
lar
basis
to
ensu
re v
alua
tions
rep
rese
nt
fair
valu
e.
In 2
018-
19,
Coun
cil
reva
lued
its
lan
d an
d bu
ildin
gs (
excl
udin
g he
ritag
e bu
ildin
gs)
usin
g m
arke
t va
lues
pro
vide
d by
an
inde
pend
ent
expe
rt
and
drai
nage
as
sets
us
ing
curr
ent
repl
acem
ent
cost
s de
term
ined
by
Coun
cil’s
in
tern
al e
xper
t. T
he v
alua
tions
are
hig
hly
depe
nden
t up
on a
ran
ge o
f as
sum
ptio
ns,
incl
udin
g es
timat
ed u
nit r
ates
.
The
calc
ulat
ion
of
depr
ecia
tion
requ
ires
estim
atio
n of
ass
et u
sefu
l liv
es, w
hich
invo
lves
a
high
de
gree
of
su
bjec
tivity
. Ch
ange
s in
as
sum
ptio
ns
and
depr
ecia
tion
polic
ies
can
signi
fican
tly im
pact
the
depr
ecia
tion
char
ged.
Capi
tal p
aym
ents
in 2
018–
19 t
otal
led
$7.2
m
on
a nu
mbe
r of
sig
nific
ant
prog
ram
s to
up
grad
e an
d m
aint
ain
asse
ts.
Capi
tal p
roje
cts
can
cont
ain
a co
mbi
natio
n of
enh
ance
men
t an
d m
aint
enan
ce
activ
ity
whi
ch
are
not
dist
inct
and
the
refo
re t
he a
lloca
tion
of c
osts
• As
sess
ing
the
scop
e,
expe
rtise
an
d in
depe
nden
ce o
f exp
erts
invo
lved
in th
e va
luat
ions
.
• Ev
alua
ting
the
appr
opria
tene
ss o
f th
e va
luat
ion
met
hodo
logy
ap
plie
d to
de
term
ine
the
fair
valu
es.
• As
sess
ing
assu
mpt
ions
and
oth
er k
ey
inpu
ts in
the
valu
atio
n m
odel
s.
• Te
stin
g,
on
a sa
mpl
e ba
sis,
the
mat
hem
atic
al a
ccur
acy
of th
e va
luat
ion
mod
el’s
cal
cula
tions
.
• Ev
alua
ting
man
agem
ent’s
as
sess
men
t of
the
usef
ul li
ves.
• Pe
rfor
min
g su
bsta
ntiv
e an
alyt
ical
pr
oced
ures
on
depr
ecia
tion
expe
nses
.
• Te
stin
g, o
n a
sam
ple
basis
, sig
nific
ant
expe
nditu
re o
n m
aint
enan
ce a
nd ca
pita
l w
orks
to
co
rrob
orat
e ap
prop
riate
tr
eatm
ent.
• Te
stin
g, o
n a
sam
ple
basis
, cap
ital w
ork-
in-p
rogr
ess
to
ensu
re
that
ac
tive
proj
ects
will
res
ult
in u
sabl
e as
sets
and
th
at
asse
ts
com
miss
ione
d ar
e tr
ansf
erre
d in
a ti
mel
y m
anne
r.
• Ev
alua
ting
the
adeq
uacy
of
disc
losu
res
mad
e in
the
fin
anci
al r
epor
t, in
clud
ing
thos
e re
gard
ing
key
assu
mpt
ions
use
d.
…3
of 4
Why
this
mat
ter i
s con
side
red
to b
e on
e of
the
mos
t sig
nific
ant m
atte
rs in
the
audi
t Au
dit
proc
edur
es
to
addr
ess
the
mat
ter
incl
uded
be
twee
n ca
pita
l and
ope
ratin
g ex
pend
iture
is
inhe
rent
ly ju
dgem
enta
l.
Resp
onsi
bilit
ies o
f the
Gen
eral
Man
ager
for t
he F
inan
cial
Rep
ort
The
Gene
ral M
anag
er is
resp
onsib
le fo
r the
pre
para
tion
and
fair
pres
enta
tion
of th
e fin
anci
al re
port
in
acc
orda
nce
with
Aus
tral
ian
Acco
untin
g St
anda
rds
and
the
Loca
l Gov
ernm
ent
Act
1993
and
for
such
inte
rnal
cont
rol a
s det
erm
ined
nec
essa
ry to
ena
ble
the
prep
arat
ion
of th
e fin
anci
al re
port
that
is
free
from
mat
eria
l miss
tate
men
t, w
heth
er d
ue to
frau
d or
err
or.
In p
repa
ring
the
finan
cial
repo
rt, t
he G
ener
al M
anag
er is
resp
onsib
le fo
r ass
essin
g Co
unci
l’s a
bilit
y to
cont
inue
as a
goi
ng co
ncer
n, d
isclo
sing,
as a
pplic
able
, mat
ters
rela
ted
to g
oing
conc
ern
and
usin
g th
e go
ing
conc
ern
basis
of a
ccou
ntin
g un
less
Cou
ncil
is to
be
diss
olve
d by
an
Act o
f Par
liam
ent o
r th
e Co
unci
llors
inte
nd to
cea
se o
pera
tions
, or h
ave
no re
alist
ic a
ltern
ativ
e bu
t to
do so
. Au
dito
r’s R
espo
nsib
ilitie
s for
the
Audi
t of t
he F
inan
cial
Rep
ort
My
obje
ctiv
es a
re to
obt
ain
reas
onab
le a
ssur
ance
abo
ut w
heth
er th
e fin
anci
al re
port
as
a w
hole
is
free
from
mat
eria
l miss
tate
men
t, w
heth
er d
ue to
frau
d or
err
or, a
nd to
issu
e an
aud
itor’s
rep
ort
that
incl
udes
my
opin
ion.
Rea
sona
ble
assu
ranc
e is
a hi
gh le
vel o
f ass
uran
ce, b
ut is
not
a g
uara
ntee
th
at a
n au
dit c
ondu
cted
in a
ccor
danc
e w
ith th
e Au
stra
lian
Audi
ting
Stan
dard
s w
ill a
lway
s de
tect
a
mat
eria
l m
issta
tem
ent
whe
n it
exist
s.
Miss
tate
men
ts c
an a
rise
from
fra
ud o
r er
ror
and
are
cons
ider
ed m
ater
ial
if, i
ndiv
idua
lly o
r in
the
agg
rega
te,
they
cou
ld r
easo
nabl
y be
exp
ecte
d to
in
fluen
ce th
e ec
onom
ic d
ecisi
ons o
f use
rs ta
ken
on th
e ba
sis o
f thi
s fin
anci
al re
port
. As
par
t of
an
audi
t in
acc
orda
nce
with
the
Aus
tral
ian
Audi
ting
Stan
dard
s, I e
xerc
ise p
rofe
ssio
nal
judg
emen
t and
mai
ntai
n pr
ofes
siona
l sce
ptic
ism th
roug
hout
the
audi
t. I
also
:
• Id
entif
y an
d as
sess
the
risks
of m
ater
ial m
issta
tem
ent o
f the
fina
ncia
l rep
ort,
whe
ther
due
to
frau
d or
err
or, d
esig
n an
d pe
rfor
m a
udit
proc
edur
es re
spon
sive
to th
ose
risks
, and
obt
ain
audi
t evi
denc
e th
at is
suf
ficie
nt a
nd a
ppro
pria
te to
pro
vide
a b
asis
for m
y op
inio
n. T
he ri
sk
of n
ot d
etec
ting
a m
ater
ial m
issta
tem
ent r
esul
ting
from
frau
d is
high
er th
an fo
r one
resu
lting
fr
om
erro
r, as
fr
aud
may
in
volv
e co
llusio
n,
forg
ery,
in
tent
iona
l om
issio
ns,
misr
epre
sent
atio
ns, o
r the
ove
rrid
e of
inte
rnal
con
trol
.
• O
btai
n an
und
erst
andi
ng o
f int
erna
l con
trol
rel
evan
t to
the
aud
it in
ord
er t
o de
sign
audi
t pr
oced
ures
that
are
app
ropr
iate
in th
e ci
rcum
stan
ces,
but
not
for t
he p
urpo
se o
f exp
ress
ing
an o
pini
on o
n th
e ef
fect
iven
ess o
f Cou
ncil’
s int
erna
l con
trol
.
• Ev
alua
te t
he a
ppro
pria
tene
ss o
f ac
coun
ting
polic
ies
used
and
the
rea
sona
blen
ess
of
acco
untin
g es
timat
es a
nd re
late
d di
sclo
sure
s mad
e by
the
Gene
ral M
anag
er.
• Co
nclu
de o
n th
e ap
prop
riate
ness
of t
he G
ener
al M
anag
er’s
use
of th
e go
ing
conc
ern
basis
of
acc
ount
ing
and,
bas
ed o
n th
e au
dit
evid
ence
obt
aine
d, w
heth
er a
mat
eria
l unc
erta
inty
ex
ists r
elat
ed to
eve
nts o
r con
ditio
ns th
at m
ay c
ast s
igni
fican
t dou
bt o
n th
e Co
unci
l’s a
bilit
y to
cont
inue
as a
goi
ng co
ncer
n. I
f I co
nclu
de th
at a
mat
eria
l unc
erta
inty
exi
sts,
I am
requ
ired
to d
raw
att
entio
n in
my
audi
tor’s
repo
rt to
the
rela
ted
disc
losu
res i
n th
e fin
anci
al re
port
or,
…4
of 4
if su
ch d
isclo
sure
s are
inad
equa
te, t
o m
odify
my o
pini
on. M
y con
clus
ion
is ba
sed
on th
e au
dit
evid
ence
obt
aine
d up
to
the
date
of
my
audi
tor’s
rep
ort.
How
ever
, fu
ture
eve
nts
or
cond
ition
s may
cau
se C
ounc
il to
cea
se to
con
tinue
as a
goi
ng c
once
rn.
• Ev
alua
te th
e ov
eral
l pre
sent
atio
n, st
ruct
ure
and
cont
ent o
f the
fina
ncia
l rep
ort,
incl
udin
g th
e di
sclo
sure
s, a
nd w
heth
er t
he f
inan
cial
rep
ort
repr
esen
ts t
he u
nder
lyin
g tr
ansa
ctio
ns a
nd
even
ts in
a m
anne
r tha
t ach
ieve
s fai
r pre
sent
atio
n.
I com
mun
icat
e w
ith th
e Ge
nera
l Man
ager
rega
rdin
g, a
mon
g ot
her m
atte
rs, t
he p
lann
ed s
cope
and
tim
ing
of t
he a
udit
and
signi
fican
t au
dit
findi
ngs,
incl
udin
g an
y sig
nific
ant
defic
ienc
ies
in in
tern
al
cont
rol t
hat I
iden
tify
durin
g m
y au
dit.
From
the
mat
ters
com
mun
icat
ed w
ith th
e Ge
nera
l Man
ager
, I d
eter
min
e th
ose
mat
ters
that
wer
e of
mos
t sig
nific
ance
in th
e au
dit o
f the
fina
ncia
l rep
ort o
f the
cur
rent
per
iod
and
are
ther
efor
e th
e ke
y au
dit m
atte
rs. I
des
crib
e th
ese
mat
ters
in m
y au
dito
r’s re
port
unl
ess l
aw o
r reg
ulat
ion
prec
lude
s pu
blic
disc
losu
re a
bout
the
mat
ter
or w
hen,
in e
xtre
mel
y ra
re c
ircum
stan
ces,
I de
term
ine
that
a
mat
ter s
houl
d no
t be
com
mun
icat
ed in
my
repo
rt b
ecau
se th
e ad
vers
e co
nseq
uenc
es o
f doi
ng s
o w
ould
reas
onab
ly b
e ex
pect
ed to
out
wei
gh th
e pu
blic
inte
rest
ben
efits
of s
uch
com
mun
icat
ion.
Le
igh
Fran
klin
As
sist
ant A
udito
r-G
ener
al, F
inan
cial
Aud
it Se
rvic
es
Del
egat
e of
the
Audi
tor-
Gen
eral
Ta
sman
ian
Audi
t Offi
ce
4 O
ctob
er 2
019
Hoba
rt
Bre
ak O
'Day
Cou
ncil
AN
NU
AL
FIN
AN
CIA
L R
EPO
RT
For t
he Y
ear E
nded
30
June
201
9
Page 1 2 3 4
Not
e 1
Rep
ortin
g en
tity
5N
ote
2Ba
sis
of a
ccou
ntin
g5
Not
e 3
Use
of j
udge
men
ts a
nd e
stim
ates
6N
ote
4Fu
nctio
ns/A
ctiv
ities
of t
he C
ounc
il7
Not
e 5
Rat
es a
nd c
harg
es9
Not
e 6
Stat
utor
y fe
es a
nd fi
nes
9N
ote
7U
ser f
ees
9N
ote
8G
rant
s10
Not
e 9
Con
tribu
tions
12N
ote
10In
tere
st
12N
ote
11O
ther
inco
me
12N
ote
12N
et g
ain/
(loss
) on
disp
osal
of p
rope
rty, i
nfra
stru
ctur
e, p
lant
and
equ
ipm
ent
13N
ote
13In
vest
men
t rev
enue
from
wat
er c
orpo
ratio
n13
Not
e 14
Empl
oyee
ben
efits
13N
ote
15M
ater
ials
and
ser
vice
s14
Not
e 16
Impa
irmen
t of r
ecei
vabl
es14
Not
e 17
Dep
reci
atio
n an
d am
ortis
atio
n15
Not
e 18
Fina
nce
cost
s16
Not
e 19
Oth
er e
xpen
ses
16N
ote
20In
vest
men
t in
wat
er c
orpo
ratio
n17
Not
e 21
Cas
h an
d ca
sh e
quiv
alen
ts17
Not
e 22
Trad
e an
d ot
her r
ecei
vabl
es18
Not
e 23
Inve
ntor
ies
19N
ote
24O
ther
ass
ets
19N
ote
25Pr
oper
ty, i
nfra
stru
ctur
e, p
lant
and
equ
ipm
ent
20N
ote
26Tr
ade
and
othe
r pay
able
s26
Not
e 27
Trus
t fun
ds a
nd d
epos
its26
Not
e 28
Inte
rest
bea
ring
loan
s an
d bo
rrow
ings
26N
ote
29Pr
ovis
ions
27N
ote
30R
eser
ves
29N
ote
31R
econ
cilia
tion
of c
ash
flow
s fro
m o
pera
ting
activ
ities
to s
urpl
us o
r def
icit
30N
ote
32R
econ
cilia
tion
of li
abilit
ies
aris
ing
from
fina
ncin
g ac
tiviti
es30
Not
e 33
Rec
onci
liatio
n of
cas
h an
d ca
sh e
quiv
alen
ts30
Not
e 34
Fina
ncin
g ar
rang
emen
ts30
Not
e 35
Supe
rann
uatio
n 31
Not
e 36
Com
mitm
ents
32N
ote
37Fi
nanc
ial i
nstru
men
ts38
Not
e 38
Even
ts o
ccur
ring
afte
r bal
ance
dat
e38
Not
e 39
Spec
ial c
omm
ittee
s an
d ot
her a
ctiv
ities
38N
ote
40R
elat
ed p
arty
tran
sact
ions
38N
ote
41O
ther
sig
nific
ant a
ccou
ntin
g po
licie
s an
d pe
ndin
g ac
coun
ting
stan
dard
s40
Not
e 42
Man
agem
ent i
ndic
ator
s45
Not
e 43
Fair
valu
e m
easu
rem
ents
41N
ote
44C
ontin
gent
liab
ilitie
s an
d co
ntin
gent
ass
ets
47N
ote
45M
ater
ial b
udge
t var
iatio
ns48
Cer
tific
atio
n of
the
Fina
ncia
l Rep
ort
49
Stat
emen
t of F
inan
cial
Pos
ition
Stat
emen
t of C
hang
es in
Equ
itySt
atem
ent o
f Cas
h Fl
ows
Not
es to
Fin
anci
al S
tate
men
ts
Bre
ak O
'Day
Cou
ncil
FIN
AN
CIA
L R
EPO
RT
Fina
ncia
l Sta
tem
ents
Stat
emen
t of C
ompr
ehen
sive
Inco
me
Tabl
e of
Con
tent
sFi
nanc
ial R
epor
t
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
eB
udge
tA
ctua
lA
ctua
l
2019
2019
2018
$$
$In
com
eR
ecur
rent
Inco
me
Rat
es a
nd c
harg
es5
9,23
8,00
0
9,
315,
205
8,77
0,08
7
St
atut
ory
fees
and
fine
s6
102,
000
12
8,84
1
133,
364
U
ser f
ees
771
8,08
8
854,
541
82
5,72
9
Gra
nts
82,
855,
798
3,06
3,36
0
3,
052,
197
Con
tribu
tions
- ca
sh9
-
77
,758
77,6
99
In
tere
st10
250,
000
35
1,30
6
268,
294
O
ther
inco
me
1193
,100
160,
786
24
4,99
5
Inve
stm
ent r
even
ue fr
om w
ater
cor
pora
tion
13, 2
038
8,00
0
361,
493
58
3,84
3
13,6
44,9
86
14
,313
,290
13,9
56,2
08
C
apita
l inc
ome
Cap
ital g
rant
s re
ceiv
ed s
peci
fical
ly fo
r new
or u
pgra
ded
asse
ts8
5,05
9,40
0
1,
719,
523
2,30
0,48
7
C
ontri
butio
ns -
non-
mon
etar
y as
sets
9-
-
40
8,60
0
Net
gai
n/(lo
ss) o
n di
spos
al o
f pro
perty
, inf
rast
ruct
ure,
pla
nt a
nd e
quip
men
t12
40,0
00
(1
68,6
80)
(2
52,5
88)
5,
099,
400
1,55
0,84
3
2,
456,
499
Tota
l inc
ome
18,7
44,3
86
15
,864
,133
16,4
12,7
07
Expe
nses
Empl
oyee
ben
efits
14(4
,998
,145
)
(4
,306
,263
)
(4
,314
,353
)
M
ater
ials
and
ser
vice
s15
(3,5
24,0
83)
(3,9
34,7
02)
(3,7
59,9
06)
Impa
irmen
t of r
ecei
vabl
es16
-
12
,611
(21,
697)
Dep
reci
atio
n an
d am
ortis
atio
n17
(3,4
57,2
48)
(3,4
41,9
77)
(3,5
46,0
98)
Fina
nce
cost
s18
(335
,328
)
(338
,256
)
(350
,296
)
Oth
er e
xpen
ses
19(1
,160
,235
)
(1
,105
,751
)
(1
,076
,609
)
To
tal e
xpen
ses
(13,
475,
039)
(1
3,11
4,33
8)
(13,
068,
959)
Surp
lus
/ (de
ficit)
5,26
9,34
7
2,
749,
795
3,34
3,74
8
Oth
er c
ompr
ehen
sive
inco
me
Item
s th
at w
ill n
ot b
e re
clas
sifie
d to
sur
plus
or d
efic
it
Fair
Valu
e ad
just
men
t on
equi
ty in
vest
men
ts30
-
4,
954,
610
-
Net
ass
et re
valu
atio
n in
crem
ent(d
ecre
men
t) re
vers
als
30-
359,
405
1,
211,
843
-
5,
314,
015
1,21
1,84
3
Item
s th
at m
ay b
e re
clas
sifie
d su
bseq
uent
ly to
sur
plus
or d
efic
itFi
nanc
ial a
sset
s av
aila
ble
for s
ale
rese
rve
Fair
Valu
e ad
just
men
t on
equi
ty in
vest
men
t ass
ets
30-
-
43
2,01
6
Tota
l Oth
er C
ompr
ehen
sive
Inco
me
-
5,
314,
015
1,64
3,85
9
Com
preh
ensi
ve re
sult
5,26
9,34
7
8,
063,
810
4,98
7,60
7
The
abov
e st
atem
ent s
houl
d be
read
in c
onju
nctio
n w
ith th
e ac
com
pany
ing
note
s.
For t
he Y
ear E
nded
30
June
201
9St
atem
ent o
f Com
preh
ensi
ve In
com
e
1
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
e20
1920
18 $
$
Ass
ets
Cur
rent
ass
ets
Cas
h an
d ca
sh e
quiv
alen
ts21
8,69
2,18
0
9,66
4,90
3
Trad
e an
d ot
her r
ecei
vabl
es22
890,
072
552,
207
Inve
ntor
ies
2314
6,07
3
92
,540
Oth
er a
sset
s24
64,8
16
75,6
99
Tota
l cur
rent
ass
ets
9,
793,
141
10
,385
,349
Non
-cur
rent
ass
ets
Inve
stm
ent i
n w
ater
cor
pora
tion
2038
,672
,525
33,7
17,9
15
Trad
e an
d ot
her r
ecei
vabl
es22
14,3
92
14,3
92
Oth
er a
sset
s24
139,
000
30,0
00
Prop
erty
, inf
rast
ruct
ure,
pla
nt a
nd e
quip
men
t 25
144,
849,
527
141,
085,
812
Tota
l non
-cur
rent
ass
ets
1
83,6
75,4
44
174
,848
,119
Tota
l ass
ets
1
93,4
68,5
85
185
,233
,468
Liab
ilitie
s
Cur
rent
liab
ilitie
s
Trad
e an
d ot
her p
ayab
les
261,
033,
969
63
3,66
8
Trus
t fun
ds a
nd d
epos
its27
224,
092
246,
446
Prov
isio
ns29
853,
572
765,
525
Inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
2834
0,94
1
32
6,29
6
Tota
l cur
rent
liab
ilitie
s
2,45
2,57
4
1,9
71,9
35
Non
-cur
rent
liab
ilitie
s
Prov
isio
ns29
569,
414
537,
805
Inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
288,
484,
374
8,
825,
315
Tota
l non
-cur
rent
liab
ilitie
s
9,05
3,78
8
9,3
63,1
20
Tota
l lia
bilit
ies
11,
506,
362
11
,335
,055
Net
Ass
ets
1
81,9
62,2
23
173
,898
,413
Equi
ty
Accu
mul
ated
sur
plus
33,5
17,3
64
30
,216
,738
Res
erve
s30
148,
444,
859
143,
681,
675
Tota
l Equ
ity
181
,962
,223
1
73,8
98,4
13
The
abov
e st
atem
ent s
houl
d be
read
in c
onju
nctio
n w
ith th
e ac
com
pany
ing
note
s.
As
at 3
0 Ju
ne 2
019
Stat
emen
t of F
inan
cial
Pos
ition
2
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
2019
2018
Inflo
ws/
Inflo
ws/
(Out
flow
s)(O
utflo
ws)
Not
e$
$C
ash
flow
s fr
om o
pera
ting
activ
ities
Rat
es9,
308,
810
8,63
4,73
9
U
ser c
harg
es a
nd o
ther
fine
s71
7,10
3
1,77
0,59
2
G
rant
s3,
063,
360
3,05
2,19
7
R
eim
burs
emen
ts59
,120
51,1
27
Inte
rest
386,
284
25
5,31
2
Inve
stm
ent r
even
ue fr
om w
ater
cor
pora
tion
1336
1,49
3
583,
843
O
ther
rece
ipts
157,
070
28
1,25
6
Net
GST
refu
nd/p
aym
ent
403,
486
39
1,82
3
Paym
ents
to s
uppl
iers
(5,1
55,4
46)
(6,0
80,6
43)
Pa
ymen
ts to
em
ploy
ees
(incl
udin
g re
dund
anci
es)
(4,1
86,6
07)
(4,1
96,1
51)
Fi
nanc
e co
sts
(338
,256
)
(350
,296
)
N
et c
ash
prov
ided
by
(use
d in
) ope
ratin
g ac
tiviti
es
314,
776,
417
4,39
3,79
9
Cas
h flo
ws
from
inve
stin
g ac
tiviti
es
Paym
ents
for p
rope
rty, i
nfra
stru
ctur
e, p
lant
and
equ
ipm
ent
(7,1
46,7
67)
(5,6
04,0
78)
Pr
ocee
ds fr
om s
ale
of p
rope
rty, i
nfra
stru
ctur
e, p
lant
and
equ
ipm
ent
153,
400
15
5,92
6
Cap
ital g
rant
s1,
719,
523
2,30
0,48
7
Pa
ymen
ts fo
r oth
er a
sset
s (1
49,0
00)
-
N
et c
ash
prov
ided
by
(use
d in
) inv
estin
g ac
tiviti
es(5
,422
,844
)
(3
,147
,665
)
Cas
h flo
ws
from
fina
ncin
g ac
tiviti
es
Proc
eeds
from
inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
-
1,
500,
000
Rep
aym
ent o
f int
eres
t-bea
ring
loan
s an
d bo
rrow
ings
(326
,296
)
(312
,292
)
N
et c
ash
prov
ided
by
(use
d in
) fin
anci
ng a
ctiv
ities
32(3
26,2
96)
1,
187,
708
Net
incr
ease
(dec
reas
e) in
cas
h an
d ca
sh e
quiv
alen
ts(9
72,7
23)
2,
433,
842
Cas
h an
d ca
sh e
quiv
alen
ts a
t the
beg
inni
ng o
f the
fina
ncia
l yea
r9,
664,
903
7,23
1,06
1
C
ash
and
cash
equ
ival
ents
at t
he e
nd o
f the
fina
ncia
l yea
r
338,
692,
180
9,66
4,90
3
Fina
ncin
g ar
rang
emen
ts34
Res
trict
ions
on
cash
ass
ets
21
The
abov
e st
atem
ent s
houl
d be
read
in c
onju
nctio
n w
ith th
e ac
com
pany
ing
note
s.
Stat
emen
t of C
ash
Flow
sFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
3
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Ass
etFa
irA
ccum
ulat
edR
eval
uatio
nVa
lue
Oth
erSu
rplu
sR
eser
veR
eser
veR
eser
ves
Tota
l20
1920
1920
1920
1920
1920
19$
$$
$$
Bala
nce
at b
egin
ning
of t
he fi
nanc
ial y
ear
30,2
16,7
38
145,
025,
359
(2
,365
,521
)
1,02
1,83
7
17
3,89
8,41
3
Su
rplu
s / (
defic
it) fo
r the
yea
r2,
749,
795
-
-
-
2,74
9,79
5
Oth
er C
ompr
ehen
sive
Inco
me:
Fair
Valu
e ad
just
men
t on
equi
ty in
vest
men
t ass
ets
20-
-
4,95
4,61
0
-
4,95
4,61
0
Net
ass
et re
valu
atio
n in
crem
ent(d
ecre
men
t) re
vers
als
30-
35
9,40
5
-
-
35
9,40
5
Tr
ansf
ers
betw
een
rese
rves
30
550,
831
-
-
(550
,831
)
-
Bal
ance
at e
nd o
f the
fina
ncia
l yea
r33
,517
,364
14
5,38
4,76
4
2,58
9,08
9
47
1,00
6
181,
962,
223
Ass
etFa
irA
ccum
ulat
edR
eval
uatio
nVa
lue
Oth
erSu
rplu
sR
eser
veR
eser
veR
eser
ves
Tota
l20
1820
1820
1820
1820
1820
18$
$$
$$
Bala
nce
at b
egin
ning
of t
he fi
nanc
ial y
ear
27,1
96,6
20
143,
813,
516
(2
,797
,537
)
698,
207
16
8,91
0,80
6
Su
rplu
s / (
defic
it) fo
r the
yea
r3,
343,
748
-
-
-
3,34
3,74
8
Oth
er C
ompr
ehen
sive
Inco
me:
Fina
ncia
l ass
ets
avai
labl
e fo
r sal
e re
serv
eFa
ir Va
lue
adju
stm
ent o
n Av
aila
ble
for S
ale
Asse
ts20
-
-
43
2,01
6
-
43
2,01
6
N
et a
sset
reva
luat
ion
incr
emen
t(dec
rem
ent)
reve
rsal
s30
-
1,21
1,84
3
-
-
1,21
1,84
3
Tran
sfer
s be
twee
n re
serv
es
30(3
23,6
30)
-
-
323,
630
-
B
alan
ce a
t end
of t
he fi
nanc
ial y
ear
30,2
16,7
38
145,
025,
359
(2
,365
,521
)
1,02
1,83
7
17
3,89
8,41
3
Stat
emen
t of C
hang
es in
Equ
ityFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
The
abov
e st
atem
ent s
houl
d be
read
with
the
acco
mpa
nyin
g no
tes.
Not
e
4
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Intr
oduc
tion
Not
e 1
Rep
ortin
g En
tity
(a)
(b)
The
purp
ose
of th
e C
ounc
il is
to:
- pro
vide
for h
ealth
, saf
ety
and
wel
fare
of t
he c
omm
unity
;- t
o re
pres
ent a
nd p
rom
ote
the
inte
rest
s of
the
com
mun
ity;
- pro
vide
for t
he p
eace
, ord
er a
nd g
ood
gove
rnm
ent i
n th
e m
unic
ipal
ity.
Not
e 2
Bas
is o
f acc
ount
ing
The
Brea
kO
'Day
Cou
ncil
was
esta
blis
hed
in19
93an
dis
abo
dyco
rpor
ate
with
perp
etua
lsuc
cess
ion
and
a co
mm
on s
eal.
Cou
ncil's
mai
n of
fice
is lo
cate
d at
St H
elen
s, T
asm
ania
.
This
fina
ncia
l rep
ort h
as b
een
prep
ared
on
the
accr
ual a
nd g
oing
con
cern
bas
is.
Unl
ess
othe
rwis
est
ated
,all
acco
untin
gpo
licie
sar
eco
nsis
tent
with
thos
eap
plie
din
the
prio
ryea
r.W
here
appr
opria
te,c
ompa
rativ
efig
ures
have
been
amen
ded
toac
cord
with
curre
ntpr
esen
tatio
n,an
ddi
sclo
sure
has
been
mad
e of
any
mat
eria
l cha
nges
to c
ompa
rativ
es.
Thes
efin
anci
alst
atem
ents
are
age
nera
lpu
rpos
efin
anci
alre
port
that
cons
ists
ofa
Stat
emen
tof
Com
preh
ensi
veIn
com
e,Fi
nanc
ialP
ositi
on,S
tate
men
tof
Cha
nges
inEq
uity
,St
atem
ento
fC
ash
Flow
s,an
dno
tes
acco
mpa
nyin
gth
ese
finan
cial
stat
emen
ts.T
hege
nera
lpur
pose
finan
cial
repo
rtco
mpl
ies
with
Aust
ralia
nAc
coun
ting
Stan
dard
s,ot
her
auth
orita
tive
pron
ounc
emen
tsof
the
Aust
ralia
nAc
coun
ting
Stan
dard
sBo
ard,
and
the
Loca
lGov
ernm
entA
ct19
93(L
GA1
993)
(as
amen
ded)
.Cou
ncil
has
dete
rmin
edth
atit
does
noth
ave
prof
itge
nera
tion
asa
prim
eob
ject
ive.
Con
sequ
ently
,whe
reap
prop
riate
,Cou
ncil
has
elec
ted
toap
ply
optio
nsan
dex
empt
ions
with
inac
coun
ting
stan
dard
sth
atar
eap
plic
able
tono
t-for
-pro
fiten
titie
s.
This
finan
cial
repo
rtha
sbe
enpr
epar
edun
der
the
hist
oric
alco
stco
nven
tion,
exce
ptw
here
spec
ifica
llyst
ated
in n
otes
20,
25
and
29.
All a
mou
nts
are
pres
ente
d in
Aus
tralia
n do
llars
.
5
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
e 3
Use
of j
udge
men
ts a
nd e
stim
ates
Land
fill /
Tip
Reh
abili
tatio
n
Cou
ncil
has
mad
eno
assu
mpt
ions
conc
erni
ngth
efu
ture
that
may
caus
ea
mat
eria
ladj
ustm
ent
toth
eca
rryin
gam
ount
sof
asse
tsan
dlia
bilit
ies
with
inth
ene
xtre
porti
ngpe
riod.
Judg
emen
tsm
ade
byC
ounc
ilth
at h
ave
sign
ifica
nt e
ffect
s on
the
finan
cial
repo
rt ar
e di
sclo
sed
in th
e re
leva
nt n
otes
as
follo
ws:
The
estim
ates
and
unde
rlyin
gas
sum
ptio
nsar
ere
view
edon
anon
goin
gba
sis.
Rev
isio
nsto
acco
untin
ges
timat
esar
ere
cogn
ised
inth
epe
riod
inw
hich
the
estim
ate
isre
vise
dif
the
revi
sion
affe
cts
only
that
perio
dor
inth
epe
riod
ofth
ere
visi
onan
dfu
ture
perio
dsif
the
revi
sion
affe
cts
both
curre
ntan
dfu
ture
perio
ds.
Def
ined
ben
efit
supe
rann
uatio
n fu
nd o
blig
atio
ns
Assu
mpt
ions
utilis
edin
the
dete
rmin
atio
nof
Cou
ncil’s
valu
atio
nof
itsin
vest
men
tin
TasW
ater
are
disc
usse
d in
not
e 20
.
Empl
oyee
ent
itlem
ents
Fair
valu
e of
pro
perty
, pla
nt &
equ
ipm
ent
Assu
mpt
ions
and
judg
emen
tsar
eut
ilised
inde
term
inin
gth
epr
esen
tval
ueof
futu
rere
habi
litat
ion
cost
s.Th
ese
assu
mpt
ions
are
dis
cuss
ed in
not
e 29
.
Inve
stm
ent i
n w
ater
cor
pora
tion
Assu
mpt
ions
and
judg
emen
tsar
eut
ilised
inde
term
inin
gth
efa
irva
lue
ofC
ounc
il’spr
oper
ty,
plan
tan
deq
uipm
ent i
nclu
ding
use
ful l
ives
and
dep
reci
atio
n ra
tes.
The
se a
ssum
ptio
ns a
re d
iscu
ssed
in n
ote
25.
Actu
aria
lass
umpt
ions
are
utilis
edin
the
dete
rmin
atio
nof
Cou
ncil’s
defin
edbe
nefit
supe
rann
uatio
nfu
ndob
ligat
ions
. The
se a
ssum
ptio
ns a
re d
iscu
ssed
in n
ote
35.
Assu
mpt
ions
are
utilis
edin
the
dete
rmin
atio
nof
Cou
ncil’s
empl
oyee
entit
lem
ent
prov
isio
ns.
Thes
eas
sum
ptio
ns a
re d
iscu
ssed
in n
ote
29.
Inth
eap
plic
atio
nof
Aust
ralia
nAc
coun
ting
Stan
dard
s,C
ounc
ilis
requ
ired
tom
ake
judg
emen
ts,e
stim
ates
and
assu
mpt
ions
abou
tcar
ryin
gva
lues
ofas
sets
and
liabi
litie
sth
atar
eno
trea
dily
appa
rent
from
othe
rso
urce
s.Th
ees
timat
esan
das
soci
ated
assu
mpt
ions
are
base
don
hist
oric
alex
perie
nce
and
vario
usot
her
fact
ors
that
are
belie
ved
tobe
reas
onab
leun
dert
heci
rcum
stan
ces,
the
resu
ltsof
whi
chfo
rmth
eba
sis
ofm
akin
g th
e ju
dgem
ents
. Act
ual r
esul
ts m
ay d
iffer
from
thes
e es
timat
es.
6
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
e 4
Func
tions
/Act
iviti
es o
f the
Cou
ncil
(a)
Rev
enue
, exp
endi
ture
and
ass
ets
attri
buta
ble
to e
ach
func
tion
as c
ateg
oris
ed in
(c) b
elow
:
Gra
nts
Oth
erTo
tal
Rev
enue
Tota
l Ex
pend
iture
Surp
lus/
(Def
icit)
Ass
ets
Gov
ernm
ent a
nd a
dmin
istra
tion
2018
- 20
1912
,500
1,
912
14,4
12
67
5,46
7
(6
61,0
55)
35,8
97
20
17 -
2018
65,0
00
2,26
5
67
,265
654,
779
(587
,514
)
4,
737
Roa
ds, s
treet
s an
d br
idge
s20
18 -
2019
2,38
4,19
8
2,69
8,86
4
5,
083,
062
4,
124,
567
95
8,49
5
94
,732
,155
2017
- 20
183,
807,
998
2,
779,
724
6,58
7,72
2
4,56
9,42
1
2,01
8,30
1
95,5
07,7
64
Dra
inag
e20
18 -
2019
-
-
-
45
5,28
2
(4
55,2
82)
18,1
54,2
22
20
17 -
2018
-
875
87
5
45
2,82
8
(4
51,9
53)
17,2
36,9
12
Was
te m
anag
emen
t20
18 -
2019
-
1,96
9,53
1
1,
969,
531
1,
902,
935
66
,596
33
5,42
5
20
17 -
2018
8,67
9
1,
727,
049
1,73
5,72
8
1,71
2,13
0
23,5
98
383,
502
Envi
ronm
enta
l Hea
lth/E
nviro
nmen
tal M
anag
emen
t20
18 -
2019
-
97,6
95
97,6
95
29
6,96
8
(1
99,2
73)
214,
403
2017
- 20
1848
,728
97
,138
14
5,86
6
41
0,15
2
(2
64,2
86)
217,
249
Plan
ning
ser
vice
s20
18 -
2019
-
317,
031
31
7,03
1
55
8,11
9
(2
41,0
88)
1,81
5
2017
- 20
18-
32
7,82
4
327,
824
440,
287
(112
,463
)
5,
459
Build
ing
cont
rol
2018
- 20
19-
21
9,61
3
219,
613
242,
380
(22,
767)
58
,085
2017
- 20
18-
19
9,77
5
199,
775
260,
452
(60,
677)
74
,446
Com
mun
ity a
men
ities
2018
- 20
19-
63
,064
63
,064
494,
845
(431
,781
)
3,
093,
995
20
17 -
2018
-
66,4
40
66,4
40
49
2,72
0
(4
26,2
80)
3,33
2,39
7
Com
mun
ity s
ervi
ces
2018
- 20
191,
059,
566
20
,561
1,
080,
127
55
9,08
4
52
1,04
3
62
4,27
5
20
17 -
2018
21,9
20
13,0
03
34,9
23
45
0,59
4
(4
15,6
71)
627,
973
Rec
reat
ion
faci
litie
s20
18 -
2019
-
62,2
95
62,2
95
72
0,61
5
(6
58,3
20)
9,62
3,17
1
2017
- 20
1850
,000
35
6,02
0
406,
020
670,
380
(264
,360
)
9,
159,
514
Econ
omic
dev
elop
men
t20
18 -
2019
607
42
,579
43
,186
315,
020
(271
,834
)
63
2,64
3
20
17 -
2018
16,6
03
47,1
78
63,7
81
31
6,00
3
(2
52,2
22)
99,1
62
Oth
er -
not a
ttrib
utab
le20
18 -
2019
1,32
6,01
2
5,58
8,10
5
6,
914,
117
2,
769,
056
4,
145,
061
65
,962
,499
2017
- 20
181,
333,
756
5,
442,
732
6,77
6,48
8
2,63
9,21
3
4,13
7,27
5
58,5
84,3
53
Tota
l
2018
- 20
194,
782,
883
11
,081
,250
15
,864
,133
13,1
14,3
38
2,74
9,79
5
193,
468,
585
2017
- 20
185,
352,
684
11
,060
,023
16
,412
,707
13,0
68,9
59
3,34
3,74
8
185,
233,
468
Not
es to
the
Fina
ncia
l Rep
ort
For t
he Y
ear E
nded
30
June
201
9
7
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
(b)
Rec
onci
liatio
n of
Ass
ets
from
not
e 2
with
the
Stat
emen
t of F
inan
cial
Pos
ition
at 3
0 Ju
ne:
2019
2018
$$
Cur
rent
ass
ets
9,79
3,14
1
10,3
85,3
49
Non
-cur
rent
ass
ets
183,
675,
444
17
4,84
8,11
9
19
3,46
8,58
5
185,
233,
468
(c)
Gov
erna
nce
and
adm
inis
tratio
nO
pera
tion
and
mai
nten
ance
of c
ounc
il ch
ambe
rs, a
dmin
istra
tion
offic
es, a
nd c
ounc
illors
.
Roa
ds, s
treet
s an
d br
idge
s
Dra
inag
e
Was
te M
anag
emen
tC
olle
ctio
n, h
andl
ing,
pro
cess
ing
and
disp
osal
of a
ll w
aste
mat
eria
ls.
Envi
ronm
enta
l Hea
lth/E
nviro
nmen
tal M
anag
emen
t
Plan
ning
Ser
vice
s
Build
ing
cont
rol
The
deve
lopm
ent a
nd m
aint
enan
ce o
f bui
ldin
g co
nstru
ctio
ns s
tand
ards
.
Com
mun
ity a
men
ities
Com
mun
ity s
ervi
ces
Rec
reat
ion
faci
litie
s
Econ
omic
dev
elop
men
t
Oth
er -
not a
ttrib
utab
leR
ates
and
cha
rges
and
wor
k no
t attr
ibut
ed e
lsew
here
.
Mai
nten
ance
and
mar
ketin
g of
tour
ist f
acilit
ies
and
prop
erty
dev
elop
men
t.
Con
stru
ctio
n, m
aint
enan
ce a
nd c
lean
ing
of ro
ad, s
treet
s, fo
otpa
ths,
brid
ges,
par
king
faci
litie
s an
d st
reet
ligh
ting.
Ope
ratio
nan
dm
aint
enan
ceof
open
orde
epdr
aina
gesy
stem
sin
urba
nar
eas,
incl
udin
gth
elin
ing
ofpi
ping
ofcr
eeks
but
excl
udes
dra
inag
e as
soci
ated
with
road
wor
ks, f
lood
miti
gatio
n an
d ag
ricul
ture
.
Envi
ronm
enta
lH
ealth
incl
udes
dise
ase
cont
rol,
food
surv
eilla
nce,
publ
ic-u
sebu
ildin
gst
anda
rds,
heal
thed
ucat
ion
and
prom
otio
n, w
ater
qua
lity,
wor
kpla
ce s
afet
y an
d ce
met
erie
s.
Envi
ronm
enta
lm
anag
emen
tin
clud
esst
rate
gies
and
prog
ram
sfo
rth
epr
otec
tion
ofth
een
viro
nmen
tan
dre
gula
tions
ofac
tiviti
es a
ffect
ing
the
envi
ronm
ent.
Adm
inis
tratio
n of
the
tow
n pl
anni
ng s
chem
e, s
ubdi
visi
ons
and
urba
n an
d ru
ral r
enew
al p
rogr
ams.
Ope
ratio
nan
dm
aint
enan
ceof
hous
ing
fora
ged
pers
ons
and
pers
ons
oflim
ited
mea
ns,C
ivic
Cen
tre,C
ounc
ilha
lls(e
xclu
ding
indo
or s
ports
com
plex
es).
Adm
inis
tratio
nan
dop
erat
ion
ofdo
gre
gist
ratio
n,op
erat
ion
ofpo
unds
,con
trolo
fstra
ying
stoc
k,an
dno
xiou
sw
eeds
.Ope
ratio
nan
dsu
ppor
toft
hepe
rform
ing
arts
,mus
eum
and
the
pres
enta
tion
offe
stiv
als.
Com
mun
ityD
evel
opm
entw
hich
prov
ides
fort
heim
plem
enta
tion
ofa
proc
ess
byw
hich
stra
tegi
esan
dpl
ans
can
bede
velo
ped
soth
atth
eC
ounc
ilca
nfu
lfilt
heir
gene
ral
resp
onsi
bilit
y fo
r enh
anci
ng th
e qu
ality
of l
ife o
f the
who
le c
omm
unity
.
Ope
ratio
n an
d m
aint
enan
ce o
f spo
rting
faci
litie
s (in
clud
es a
ctiv
e an
d pa
ssiv
e re
crea
tion
and
recr
eatio
n ce
ntre
s).
8
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e5
Rat
es a
nd c
harg
es
Gen
eral
Rat
e7,
145,
711
6,
863,
746
Fi
re L
evy
347,
189
336,
539
Gar
bage
cha
rge
1,15
5,56
2
1,09
9,40
0
Whe
elie
Bin
Cha
rges
645,
551
480,
644
Rev
enue
in a
dvan
ce21
,192
(1
0,24
2)
To
tal r
ates
and
cha
rges
9,3
15,2
05
8,7
70,0
87
Acc
ount
ing
polic
y
Rat
es a
nd c
harg
es in
com
e
Not
e6
Stat
utor
y fe
es a
nd fi
nes
Infri
ngem
ents
and
cos
ts11
,567
22
,601
La
nd in
form
atio
n ce
rtific
ates
117,
274
110,
763
Tota
l sta
tuto
ry fe
es a
nd fi
nes
1
28,8
41
1
33,3
64
Acc
ount
ing
polic
y
Stat
utor
y fe
e an
d fin
e in
com
e
Not
e7
Use
r fee
s
Was
te a
nd g
arba
ge16
8,12
8
14
3,02
4
H
ealth
food
lice
nces
/fees
20,1
94
16,4
27
Dog
regi
stra
tions
and
ass
ocia
ted
reve
nue
43,3
08
35,8
42
Build
ing
and
deve
lopm
ent s
ervi
ces
345,
523
339,
329
Com
mis
sion
rece
ived
15,2
18
15,0
33
Faci
lity
leas
es a
nd h
all h
ire13
8,56
4
14
1,99
2
Pr
ivat
e w
orks
44,7
17
44,8
79
Oth
er fe
es a
nd c
harg
es78
,889
89
,203
To
tal u
ser f
ees
854,
541
825,
729
Acc
ount
ing
polic
y
Use
r fee
inco
me
Cou
ncil
uses
Ass
esse
d An
nual
Val
ue (A
AV) a
s th
e ba
sis
of v
alua
tion
of a
ll pr
oper
ties
with
in th
e m
unic
ipal
ity.
The
AAV
of a
pr
oper
ty is
its
estim
ated
gro
ss a
nnua
l ren
tal v
alue
.
The
valu
atio
n ba
se u
sed
to c
alcu
late
gen
eral
rate
s fo
r 201
8-20
19 w
as $
74.7
97 m
illion
(201
7-20
18 $
74.0
35 m
illion
). T
he 2
018-
2019
rate
in th
e AA
V do
llar w
as 8
.265
54 c
ents
(201
7-20
18, 7
.940
).
The
date
of t
he la
test
gen
eral
reva
luat
ion
of la
nd fo
r rat
ing
purp
oses
with
in th
e m
unic
ipal
ity w
as 1
Jan
uary
201
3, a
nd th
e va
luat
ion
was
app
lied
in th
e ra
ting
year
com
men
cing
1 J
uly
2013
.
Rat
e in
com
e is
reco
gnis
ed a
s re
venu
e w
hen
Cou
ncil
obta
ins
cont
rol o
ver t
he a
sset
s co
mpr
isin
g th
e re
ceip
t.
Con
trol o
ver a
sset
s ac
quire
d fro
m ra
tes
is o
btai
ned
at th
e co
mm
ence
men
t of t
he ra
ting
year
as
it is
an
enfo
rcea
ble
debt
link
ed to
th
e ra
teab
le p
rope
rty o
r, w
here
ear
lier,
upon
rece
ipt o
f the
rate
s.
Fees
and
fine
s (in
clud
ing
park
ing
fees
and
fine
s) a
re re
cogn
ised
as
reve
nue
whe
n th
e se
rvic
e ha
s be
en p
rovi
ded,
the
paym
ent i
s re
ceiv
ed, o
r whe
n th
e pe
nalty
has
bee
n ap
plie
d, w
hich
ever
firs
t occ
urs.
Fee
inco
me
is re
cogn
ised
as
reve
nue
whe
n th
e se
rvic
e ha
s be
en p
rovi
ded,
or t
he p
aym
ent i
s re
ceiv
ed, w
hich
ever
firs
t occ
urs.
9
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e8
Gra
nts
Gra
nts
wer
e re
ceiv
ed in
resp
ect o
f the
follo
win
g :
Sum
mar
y of
gra
nts
Fede
rally
fund
ed g
rant
s4,
297,
710
3,
813,
082
St
ate
fund
ed g
rant
s48
5,17
3
1,
496,
695
O
ther
s-
42
,907
To
tal
4,78
2,88
3
5,35
2,68
4
Gra
nts
- Rec
urre
ntFi
nanc
ial a
ssis
tanc
e gr
ant
2,94
8,31
0
2,91
6,04
9
Even
t Fun
ding
- Tr
iple
J O
ne N
ight
Sta
nd35
,000
-
26
TEN
Com
mun
ities
45,4
55
-
Faci
litat
ion
of B
reak
O'D
ay N
RM
-
34,4
00
Lear
ner D
river
19,3
11
21,9
20
St M
arys
Flo
od R
isk
Man
agem
ent
-
15,0
00
Reg
iona
l Wor
kfor
ce D
evel
opm
ent P
lan
12,5
00
65,0
00
Oth
er2,
784
(1
72)
Tota
l rec
urre
nt g
rant
s 3,
063,
360
3,
052,
197
Cap
ital g
rant
s re
ceiv
ed s
peci
fical
ly fo
r new
or u
pgra
ded
asse
tsC
omm
onw
ealth
Gov
ernm
ent -
road
s to
reco
very
761,
900
882,
033
Lear
ner D
river
Men
tor P
rogr
am V
ehic
le20
,000
-
M
ount
ain
Bike
Tra
ils -
Stat
e35
0,00
0
-
M
ount
ain
Bike
Tra
ils -
Fede
ral
587,
500
-
Brea
k O
'Day
Mul
ti-Pu
rpos
e In
door
Sta
dium
-
50,0
00
Gol
den
Flee
ce B
ridge
-
395,
525
Com
mun
ity in
frast
ruct
ure
-
15,0
00
St M
arys
& U
pper
Sca
man
der B
ridge
s-
30
0,00
0
20
16 F
lood
s-
64
8,14
7
O
ther
Gra
nts
123
9,78
2
Tota
l cap
ital g
rant
s1,
719,
523
2,
300,
487
The
Aust
ralia
nC
omm
onw
ealth
Gov
ernm
ent
prov
ides
Fina
ncia
lAs
sist
ance
Gra
nts
toC
ounc
ilfo
rge
nera
lpu
rpos
eus
ean
dth
epr
ovis
ion
oflo
calr
oads
.Th
eC
omm
onw
ealth
mad
eea
rlypa
ymen
toft
hetw
oqu
arte
rlyin
stal
men
tsof
$1,4
96,0
18in
2018
-19
and
$1,4
62,5
13in
2017
-18
for
the
follo
win
gye
ars.
Inac
cord
ance
with
AASB
1004
Con
tribu
tions
,Cou
ncil
reco
gnis
esth
ese
gran
tsas
reve
nue
whe
nit
rece
ives
the
fund
san
dob
tain
sco
ntro
l.Th
eea
rlyre
ceip
tofi
nsta
lmen
tsha
veno
tmat
eria
llyaf
fect
edth
efin
anci
alre
sult
for 2
018-
19.
10
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Con
ditio
ns o
n gr
ants
Non
-reci
proc
al g
rant
s w
hich
wer
e ob
tain
ed o
n th
e co
nditi
on th
at th
ey b
e ex
pend
ed fo
r sp
ecifi
ed p
urpo
ses
or in
a fu
ture
per
iod,
but
whi
ch a
re n
ot y
et e
xpen
ded
in a
ccor
danc
e w
ith th
ose
cond
ition
s, a
re a
s fo
llow
s:
Une
xpen
ded
at th
e cl
ose
of th
e pr
evio
us re
porti
ng p
erio
d
671
,349
37
5,05
3
Le
ss:
expe
nded
durin
gth
ecu
rrent
perio
dfro
mre
venu
esre
cogn
ised
inpr
evio
usre
porti
ng p
erio
ds
Reg
iona
l Wor
kfor
ce D
evel
opm
ent P
lan
(33,
510)
-
Com
mun
ity In
frast
ruct
ure
Fund
Gra
nt(1
,990
)-
St
Mar
ys F
lood
Ris
k M
anag
emen
t $40
k G
rant
-
(21,
923)
Publ
ic T
oile
t at P
oim
ena,
Blu
e Ti
er R
egio
nal
-
(9,9
19)
As
set M
anag
emen
t Pla
nnin
g (L
GAT
)-
(5
,000
)
Safe
r Com
mun
ities
-
(27,
252)
Roa
ds to
reco
very
(568
,242
)(6
2,93
7)
Le
arne
r Driv
er M
ento
r Pro
gram
(22,
387)
(21,
805)
26TE
N C
omm
unity
Gra
nt fo
r Bre
ak O
'Day
Cou
ncil
-
(31,
370)
Geo
rges
Bay
\Par
nella
Lan
dslid
e Ar
ea-
(1
65,8
47)
(6
26,1
29)
(3
46,0
53)
Plus
:am
ount
sre
cogn
ised
asre
venu
esin
this
repo
rting
perio
dbu
tnot
yete
xpen
ded
inac
cord
ance
with
the
cond
ition
s
26TE
N C
omm
unity
Gra
nt fo
r Bre
ak O
'Day
Cou
ncil
45,4
55
-
Com
mun
ity In
frast
ruct
ure
Fund
Gra
nt-
15
,000
R
oads
to re
cove
ry-
56
8,24
2
Le
arne
r Driv
er M
ento
r Pro
gram
-
22,3
87
Reg
iona
l Wor
kfor
ce D
evel
opm
ent P
lan
12,5
00
36,7
20
57,
955
6
42,3
49
Une
xpen
ded
at th
e cl
ose
of th
is re
port
ing
perio
d
103
,175
671
,349
Net
incr
ease
(dec
reas
e) in
non
-reci
proc
al g
rant
reve
nues
for t
he y
ear:
(5
68,1
74)
2
96,2
96
Acc
ount
ing
polic
y
Gra
nt in
com
e - o
pera
ting
and
capi
tal
A lia
bilit
y is
reco
gnis
ed in
resp
ect o
f rev
enue
that
is re
cipr
ocal
in n
atur
e to
the
exte
nt th
at th
e re
quis
ite s
ervi
ce h
as n
ot b
een
prov
ided
at b
alan
ce d
ate
and
cond
ition
s in
clud
e a
requ
irem
ent t
o re
fund
unu
sed
cont
ribut
ions
. R
even
ue is
then
reco
gnis
ed a
s th
e va
rious
per
form
ance
obl
igat
ions
und
er a
n ag
reem
ent a
re fu
lfille
d. C
ounc
il do
es n
ot c
urre
ntly
hav
e an
y re
cipr
ocal
gra
nts.
U
nrec
eive
d co
ntrib
utio
ns o
ver w
hich
Cou
ncil
has
cont
rol a
re re
cogn
ised
as
rece
ivab
les.
Gra
nt in
com
e is
reco
gnis
ed a
s re
venu
e w
hen
Cou
ncil
obta
ins
cont
rol o
ver t
he a
sset
s co
mpr
isin
g th
e re
ceip
t.C
ontro
l ove
r gra
nted
ass
ets
is n
orm
ally
obt
aine
d up
on th
eir r
ecei
pt (o
r acq
uitta
l) or
upo
n ea
rlier
not
ifica
tion
that
a g
rant
has
bee
n se
cure
d, a
nd a
re v
alue
d at
thei
r fai
r val
ue a
t the
dat
e of
tran
sfer
.
Whe
re g
rant
s re
cogn
ised
as
reve
nues
dur
ing
the
finan
cial
yea
r wer
e ob
tain
ed o
n co
nditi
on th
at th
ey b
e ex
pend
ed in
a p
artic
ular
m
anne
r or u
sed
over
a p
artic
ular
per
iod
and
thos
e co
nditi
ons
wer
e un
disc
harg
ed a
t bal
ance
dat
e, th
e un
used
gra
nt is
als
o di
sclo
sed.
The
not
e al
so d
iscl
oses
the
amou
nt o
f unu
sed
gran
t or c
ontri
butio
n fro
m p
rior y
ears
that
was
exp
ende
d on
Cou
ncil’s
op
erat
ions
dur
ing
the
curre
nt y
ear.
11
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e9
Con
trib
utio
ns
Cas
hH
eavy
Veh
icle
Con
tribu
tion
Fees
72,6
42
72,6
42
Park
s, o
pen
spac
e an
d st
reet
scap
es5,
116
5,
057
To
tal
77,7
58
77,6
99
(b) N
on-m
onet
ary
asse
tsR
ecre
atio
n an
d sp
orts
faci
litie
s-
40
8,60
0
To
tal
-
408,
600
Tota
l con
trib
utio
ns77
,758
48
6,29
9
Acc
ount
ing
polic
y
Con
trib
utio
n in
com
e
Not
e10
Inte
rest
Inte
rest
on
finan
cial
ass
ets
245,
611
175,
364
Inte
rest
and
pen
altie
s on
rate
s10
5,69
5
92
,930
To
tal
351,
306
268,
294
Acc
ount
ing
polic
y
Inte
rest
inco
me
Not
e11
Oth
er in
com
e
Sale
of g
oods
54,2
84
147,
351
Empl
oym
ent s
ubsi
dies
8,67
5
12,1
30
S137
unc
laim
ed fu
nds
12,1
79
22,2
75
Rei
mbu
rsem
ents
50,4
45
38,9
97
Oth
er35
,203
24
,242
To
tal o
ther
inco
me
1
60,7
86
2
44,9
95
Acc
ount
ing
polic
y
Oth
er In
com
e
Inte
rest
is re
cogn
ised
pro
gres
sive
ly a
s it
is e
arne
d.
Con
tribu
tions
are
reco
gnis
ed a
s re
venu
e w
hen
Cou
ncil
obta
ins
cont
rol o
ver t
he a
sset
s co
mpr
isin
g th
e re
ceip
t.R
even
ue is
reco
gnis
ed w
hen
Cou
ncil
obta
ins
cont
rol o
f the
con
tribu
tion
or th
e rig
ht to
rece
ive
the
cont
ribut
ion,
it is
pro
babl
e th
at th
e ec
onom
ic b
enef
its c
ompr
isin
g th
e co
ntrib
utio
n w
ill flo
w to
Cou
ncil
and
the
amou
nt o
f the
con
tribu
tion
can
be m
easu
red
relia
bly.
C
ontro
l ove
r gra
nted
ass
ets
is n
orm
ally
obt
aine
d up
on th
eir r
ecei
pt (o
r acq
uitta
l) or
upo
n ea
rlier
not
ifica
tion
that
a g
rant
has
bee
n se
cure
d, a
nd a
re v
alue
d at
thei
r fai
r val
ue a
t the
dat
e of
tran
sfer
.
Unr
ecei
ved
cont
ribut
ions
ove
r whi
ch C
ounc
il ha
s co
ntro
l are
reco
gnis
ed a
s re
ceiv
able
s.
Non
-mon
etar
y co
ntrib
utio
ns (i
nclu
ding
dev
elop
er c
ontri
butio
ns) w
ith a
val
ue in
exc
ess
of th
e re
cogn
ition
thre
shol
ds, a
re re
cogn
ised
as
reve
nue
and
as n
on-c
urre
nt a
sset
s.
Oth
er in
com
e is
reco
gnis
ed a
s re
venu
e w
hen
the
paym
ent i
s du
e or
the
paym
ent i
s re
ceiv
ed, w
hich
ever
firs
t occ
urs.
12
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e12
Net
gai
n/(lo
ss) o
n di
spos
al o
f pro
pert
y, in
fras
truc
ture
, pla
nt a
nd e
quip
men
t
Proc
eeds
of s
ale
153,
400
155,
926
Writ
ten
dow
n va
lue
of a
sset
s di
spos
ed(3
22,0
80)
(408
,514
)
To
tal
(168
,680
)
(2
52,5
88)
Acc
ount
ing
polic
y
Gai
ns a
nd lo
sses
on
asse
t dis
posa
ls
Not
e13
Inve
stm
ent r
even
ue fr
om w
ater
cor
pora
tion
Div
iden
d re
venu
e re
ceiv
ed20
3,48
0
35
8,88
2
Ta
x eq
uiva
lent
rece
ived
132,
110
171,
790
Gua
rant
ee fe
e re
ceiv
ed25
,903
53
,171
To
tal i
nves
tmen
t rev
enue
from
wat
er c
orpo
ratio
n
361
,493
583
,843
Inve
stm
ent r
even
ue
Not
e14
Empl
oyee
ben
efits
Wag
es a
nd s
alar
ies
3,48
4,63
8
3,34
8,89
1
Wor
kers
com
pens
atio
n90
,674
75
,894
An
nual
leav
e an
d lo
ng s
ervi
ce le
ave
463,
669
411,
370
Supe
rann
uatio
n47
0,54
9
42
7,23
1
Fr
inge
ben
efits
tax
33,0
85
22,4
57
Staf
f tra
inin
g, re
crui
tmen
t and
con
fere
nces
61,4
58
78,4
68
Uni
form
s an
d pr
otec
tive
clot
hing
24,6
26
28,2
89
Payr
oll t
ax, l
icen
ces
and
mem
bers
hip
fees
198,
317
190,
631
4,82
7,01
6
4,58
3,23
1
Less
am
ount
s ca
pita
lised
(520
,753
)
(2
68,8
78)
Tota
l em
ploy
ee b
enef
its4,
306,
263
4,
314,
353
Empl
oyee
ben
efits
Div
iden
d re
venu
e is
reco
gnis
ed w
hen
Cou
ncil's
righ
t to
rece
ive
paym
ent i
s es
tabl
ishe
d.
Acc
ount
ing
polic
y
Expe
nses
are
reco
gnis
ed in
the
Stat
emen
t of C
ompr
ehen
sive
Inco
me
whe
n a
decr
ease
in fu
ture
eco
nom
ic b
enef
its re
late
d to
a
decr
ease
in a
sset
or a
n in
crea
se o
f a li
abilit
y ha
s ar
isen
that
can
be
mea
sure
d re
liabl
y.
Empl
oyee
ben
efits
incl
ude,
whe
re a
pplic
able
, ent
itlem
ents
to w
ages
and
sal
arie
s, a
nnua
l lea
ve, s
ick
leav
e, lo
ng s
ervi
ce le
ave,
su
pera
nnua
tion
and
any
othe
r pos
t-em
ploy
men
t ben
efits
.
Acc
ount
ing
polic
y
The
prof
it or
loss
on
sale
of a
n as
set i
s de
term
ined
whe
n co
ntro
l of t
he a
sset
has
irre
voca
bly
pass
ed to
the
buye
r.
13
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e15
Mat
eria
ls a
nd s
ervi
ces
Mat
eria
ls a
nd s
ervi
ces
1,11
6,76
0
1,04
5,25
8
Con
tract
pay
men
ts1,
170,
682
1,
233,
434
W
aste
col
lect
ion
cont
ract
s*1,
029,
716
84
2,87
3
Pl
ant a
nd e
quip
men
t mai
nten
ance
and
hire
131,
368
133,
894
Prof
essi
onal
and
con
sulta
nts
fees
354,
247
395,
437
Fuel
and
lubr
ican
ts13
1,92
9
10
9,01
0
To
tal m
ater
ials
and
ser
vice
s3,
934,
702
3,
759,
906
Mat
eria
ls a
nd s
ervi
ces
expe
nse
Not
e16
Impa
irmen
t of r
ecei
vabl
es
Rat
es d
ebto
rs5,
316
9,
436
O
ther
deb
tors
234
13,3
90
Rec
over
ies
of p
revi
ous
bad
debt
s(1
8,16
1)
(1
,129
)
Tota
l im
pairm
ent o
f rec
eiva
bles
(12,
611)
21,6
97
Impa
irmen
t exp
ense
Expe
nses
are
reco
gnis
ed w
hen
Cou
ncil
has
dete
rmin
ed th
ere
to b
e an
incr
ease
in th
e cr
edit
risk
of a
fina
ncia
l ass
et s
ince
initi
al
reco
gniti
on. C
ounc
ils p
olic
y an
d ev
ents
giv
ing
rise
to im
pairm
ent l
osse
s ar
e di
sclo
sed
in n
ote
22.
Expe
nses
are
reco
gnis
ed in
the
Stat
emen
t of C
ompr
ehen
sive
Inco
me
whe
n a
decr
ease
in fu
ture
eco
nom
ic b
enef
its re
late
d to
a
decr
ease
in a
sset
or a
n in
crea
se o
f a li
abilit
y ha
s ar
isen
that
can
be
mea
sure
d re
liabl
y.
Rou
tine
mai
nten
ance
, rep
air c
osts
, and
min
or re
new
al c
osts
are
exp
ense
d as
incu
rred.
Whe
re th
e re
pair
rela
tes
to th
e re
plac
emen
t of
a c
ompo
nent
of a
n as
set a
nd th
e co
st e
xcee
ds th
e ca
pita
lisat
ion
thre
shol
d th
e co
st is
cap
italis
ed a
nd d
epre
ciat
ed.
The
carry
ing
valu
e of
the
repl
aced
ass
et is
exp
ense
d.
Acc
ount
ing
polic
y
Acc
ount
ing
polic
y
14
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e17
Dep
reci
atio
n an
d am
ortis
atio
n
Prop
erty
Land
impr
ovem
ents
177,
553
178,
458
Build
ings
Build
ings
230,
424
242,
098
Plan
t and
Equ
ipm
ent
Plan
t, m
achi
nery
and
equ
ipm
ent
291,
868
287,
041
Fixt
ures
, fitt
ings
and
furn
iture
206,
987
205,
720
Infra
stru
ctur
e
Roa
ds1,
713,
954
1,
836,
116
Br
idge
s44
3,39
7
44
5,31
3
D
rain
age
356,
194
329,
352
Oth
er a
sset
s
Mun
icip
al re
valu
atio
n21
,600
22
,000
To
tal d
epre
ciat
ion
and
amor
tisat
ion
3,44
1,97
7
3,54
6,09
8
Dep
reci
atio
n an
d am
ortis
atio
n ex
pens
e
Perio
d
25 y
ears
30-1
00 y
ears
3-20
yea
rs3-
20 y
ears
5-10
yea
rsR
oads
22-8
5 ye
ars
100
year
s10
0 ye
ars
85 y
ears
20-8
0 ye
ars
20-8
0 ye
ars
Oth
er In
frast
ruct
ure
50 y
ears
60-8
0 ye
ars
25 y
ears
25 y
ears
25 y
ears
6 ye
ars
Land
impr
ovem
ents
Expe
nses
are
reco
gnis
ed in
the
Stat
emen
t of C
ompr
ehen
sive
Inco
me
whe
n a
decr
ease
in fu
ture
eco
nom
ic b
enef
its re
late
d to
a
decr
ease
in a
sset
or a
n in
crea
se o
f a li
abilit
y ha
s ar
isen
that
can
be
mea
sure
d re
liabl
y.
Build
ings
, lan
d im
prov
emen
ts, p
lant
and
equ
ipm
ent,
infra
stru
ctur
e an
d ot
her a
sset
s ha
ving
lim
ited
usef
ul li
ves
are
syst
emat
ical
ly
depr
ecia
ted
over
thei
r use
ful l
ives
to th
e C
ounc
il in
a m
anne
r whi
ch re
flect
s co
nsum
ptio
n of
the
serv
ice
pote
ntia
l em
bodi
ed in
thos
e as
sets
. Es
timat
es o
f rem
aini
ng u
sefu
l liv
es a
nd re
sidu
al v
alue
s ar
e m
ade
on a
regu
lar b
asis
with
maj
or a
sset
cla
sses
reas
sess
ed
annu
ally
. D
epre
ciat
ion
rate
s an
d m
etho
ds a
re re
view
ed a
nnua
lly.
Whe
re a
sset
s ha
ve s
epar
ate
iden
tifia
ble
com
pone
nts
that
are
sub
ject
to re
gula
r rep
lace
men
t, th
ese
com
pone
nts
are
assi
gned
di
stin
ct u
sefu
l liv
es a
nd re
sidu
al v
alue
s an
d a
sepa
rate
dep
reci
atio
n ra
te is
det
erm
ined
for e
ach
com
pone
nt.
Land
and
road
ear
thw
orks
are
not
dep
reci
ated
on
the
basi
s th
at th
ey a
re a
sses
sed
as n
ot h
avin
g a
limite
d us
eful
life
. St
raig
ht li
ne d
epre
ciat
ion
is c
harg
ed b
ased
on
the
resi
dual
use
ful l
ife a
s de
term
ined
eac
h ye
ar.
Maj
or d
epre
ciat
ion
perio
ds u
sed
are
liste
d be
low
and
are
con
sist
ent w
ith th
e pr
ior y
ear u
nles
s ot
herw
ise
stat
ed:
Brid
ges
br
idge
s de
ck
br
idge
s su
bstru
ctur
e
fo
otpa
ths
and
cycl
eway
s
dr
aina
ge
re
crea
tiona
l, le
isur
e an
d co
mm
unity
faci
litie
s
w
aste
man
agem
ent
pa
rks,
ope
n sp
ace
and
stre
etsc
apes
Mun
icip
al re
valu
atio
ns
Build
ings
Plan
t and
Equ
ipm
ent
pla
nt, m
achi
nery
and
equ
ipm
ent
fix
ture
s, fi
tting
s an
d fu
rnitu
re
com
pute
rs a
nd te
leco
mm
unic
atio
ns
roa
d pa
vem
ents
and
sea
ls
roa
d su
bstru
ctur
e
roa
d fo
rmat
ion
and
earth
wor
ks
roa
d ke
rb, c
hann
el a
nd m
inor
cul
verts
Acc
ount
ing
polic
y
15
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e18
Fina
nce
cost
s
Inte
rest
- Bo
rrow
ings
338,
256
350,
296
Tota
l fin
ance
cos
ts33
8,25
6
35
0,29
6
Fina
nce
expe
nse
Not
e19
Oth
er e
xpen
ses
Exte
rnal
aud
itors
' rem
uner
atio
n 37
,670
35
,800
In
tern
al a
udito
rs' r
emun
erat
ion
and
expe
nses
5,86
2
6,25
3
Cou
ncillo
rs' a
llow
ance
s an
d re
imbu
rsem
ents
197,
171
179,
207
Fire
levy
344,
578
332,
279
Ligh
t and
pow
er14
2,98
9
16
8,27
1
R
ates
dis
coun
ts a
nd re
mis
sion
s20
7,28
7
20
0,18
1
C
omm
unity
sup
port
and
dona
tions
118,
911
114,
573
Land
tax
37,5
49
45,6
15
Tip
site
reha
bilit
atio
n pr
ovis
ion
10,8
45
760
Oth
er2,
889
(6
,330
)
Tota
l oth
er e
xpen
ses
1,10
5,75
1
1,07
6,60
9
Oth
er e
xpen
ses
Expe
nses
are
reco
gnis
ed in
the
Stat
emen
t of C
ompr
ehen
sive
Inco
me
whe
n a
decr
ease
in fu
ture
eco
nom
ic b
enef
its re
late
d to
a
decr
ease
in a
sset
or a
n in
crea
se o
f a li
abilit
y ha
s ar
isen
that
can
be
mea
sure
d re
liabl
y.
Fina
nce
cost
s ar
e re
cogn
ised
as
an e
xpen
se in
the
perio
d in
whi
ch th
ey a
re in
curre
d, e
xcep
t whe
re th
ey a
re c
apita
lised
as
part
of a
qu
alify
ing
asse
t con
stru
cted
by
Cou
ncil.
Whe
re s
peci
fic b
orro
win
gs a
re o
btai
ned
for t
he p
urpo
se o
f spe
cific
ass
et a
cqui
sitio
n, th
e w
eigh
ted
aver
age
inte
rest
rate
app
licab
le to
bor
row
ings
at b
alan
ce d
ate,
exc
ludi
ng b
orro
win
gs a
ssoc
iate
d w
ith s
uper
annu
atio
n, is
us
ed to
det
erm
ine
the
borro
win
g co
sts
to b
e ca
pita
lised
. No
borro
win
g co
sts
wer
e ca
pita
lised
dur
ing
the
perio
d, ($
0).
Borro
win
g co
sts
incl
ude
inte
rest
on
bank
ove
rdra
fts, i
nter
est o
n bo
rrow
ings
, unw
indi
ng o
f dis
coun
ts, a
nd fi
nanc
e le
ase
char
ges.
Acc
ount
ing
polic
y
Acc
ount
ing
polic
y
Expe
nses
are
reco
gnis
ed in
the
Stat
emen
t of P
rofit
or L
oss
and
Oth
er C
ompr
ehen
sive
Inco
me
whe
n a
decr
ease
in fu
ture
eco
nom
ic
bene
fits
rela
ted
to a
dec
reas
e in
ass
et o
r an
incr
ease
of a
liab
ility
has
aris
en th
at c
an b
e m
easu
red
relia
bly.
16
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e20
Inve
stm
ent i
n w
ater
cor
pora
tion
Ope
ning
Bal
ance
33,7
17,9
15
33
,285
,899
Fair
Valu
e ad
just
men
ts o
n av
aila
ble-
for-s
ale
asse
ts-
43
2,01
6
Fa
ir Va
lue
adju
stm
ents
on
equi
ty in
vest
men
t ass
ets
4,95
4,61
0
-
Tota
l inv
estm
ent i
n w
ater
cor
pora
tion
38,6
72,5
25
33
,717
,915
Equi
ty In
vest
men
t
Not
e21
Cas
h an
d ca
sh e
quiv
alen
tsC
ash
on h
and
3,01
0
2,90
0
Cas
h at
ban
k21
2,66
4
29
9,81
7
C
ash
on d
epos
it8,
403,
559
9,
304,
895
C
omm
ittee
acc
ount
s72
,947
57
,291
To
tal c
ash
and
cash
equ
ival
ents
8,69
2,18
0
9,66
4,90
3
Cou
ncils
cash
and
cash
equi
vale
nts
are
subj
ect
toa
num
ber
ofin
tern
alan
dex
tern
alre
stric
tions
that
lim
it am
ount
s av
aila
ble
for d
iscr
etio
nary
or f
utur
e us
e. T
hese
incl
ude:
- Tru
st fu
nds
and
depo
sits
(not
e 27
)22
4,09
2
24
6,44
6
- C
ondi
tions
on
gran
ts (n
ote
8 )
103,
175
671,
349
- Pro
visi
ons
(not
e 29
) 1,
422,
986
1,
303,
330
R
estr
icte
d fu
nds
1,75
0,25
3
2,22
1,12
5
Tota
l unr
estr
icte
d ca
sh a
nd c
ash
equi
vale
nts
6,94
1,92
7
7,44
3,77
8
Cas
h an
d ca
sh e
quiv
alen
ts
As C
ounc
il's in
vest
men
t in
TasW
ater
is h
eld
for l
ong-
term
stra
tegi
c pu
rpos
es, C
ounc
il ha
s el
ecte
d un
der A
ASB
9: F
inan
cial
In
stru
men
ts to
irre
voca
bly
clas
sify
this
equ
ity in
vest
men
t as
desi
gnat
ed a
s fa
ir va
lue
thro
ugh
othe
r com
preh
ensi
ve in
com
e.
Subs
eque
nt c
hang
es in
fair
valu
e on
des
igna
ted
inve
stm
ents
in e
quity
inst
rum
ents
are
reco
gnis
ed in
oth
er c
ompr
ehen
sive
inco
me
(for f
air v
alue
rese
rve,
refe
r not
e 30
) and
not
recl
assi
fied
thro
ugh
the
prof
it or
loss
whe
n de
reco
gnis
ed.
Div
iden
ds a
ssoc
iate
d w
ith
the
equi
ty in
vest
men
ts a
re re
cogn
ised
in p
rofit
and
loss
whe
n th
e rig
ht o
f pay
men
t has
bee
n es
tabl
ishe
d an
d it
can
be re
liabl
y m
easu
red.
Fair
valu
e w
as d
eter
min
ed b
y us
ing
Cou
ncil's
ow
ners
hip
inte
rest
aga
inst
the
wat
er c
orpo
ratio
n's
net a
sset
val
ue a
t bal
ance
dat
e. A
t 30
Jun
e 20
19, C
ounc
il co
ntin
ues
to h
old
a 2.
08%
(201
8: 2
.10%
) ow
ners
hip
inte
rest
in T
asW
ater
whi
ch is
bas
ed o
n Sc
hedu
le 2
of
the
Cor
pora
tion'
s C
onst
itutio
n w
hich
refle
cts
the
Cou
ncil's
vot
ing
right
s.
Acc
ount
ing
polic
y un
der A
ASB
139
- ap
plic
able
for 2
018
com
para
tive
Ava
ilabl
e fo
r sal
eC
ounc
il's in
vest
men
t in
TasW
ater
is v
alue
d at
its
fair
valu
e de
term
ined
by
Cou
ncil's
ow
ners
hip
inte
rest
aga
inst
the
wat
er
corp
orat
ion'
s ne
t ass
et v
alue
at b
alan
ce d
ate.
Any
unr
ealis
ed g
ains
and
loss
es a
re re
cogn
ised
thro
ugh
the
Stat
emen
t of
Com
preh
ensi
ve In
com
e to
an
Avai
labl
e-fo
r-sal
e Fa
ir va
lue
rese
rve
each
yea
r (re
fer n
ote
30).
Cou
ncil
has
clas
sifie
d th
is a
sset
as
an A
vaila
ble-
for-s
ale
finan
cial
ass
et a
s de
fined
in A
ASB
139
Fina
ncia
l Ins
trum
ents
: Rec
ogni
tion
and
Mea
sure
men
t and
has
follo
wed
AAS
B 13
2 Fi
nanc
ial I
nstru
men
ts: P
rese
ntat
ion
and
AASB
7 F
inan
cial
Inst
rum
ents
: Dis
clos
ures
to
val
ue a
nd p
rese
nt th
e as
set i
n th
e fin
anci
al re
port.
Cou
ncil’s
inve
stm
ent i
s no
t tra
ded
in a
n ac
tive
mar
ket a
nd is
onl
y se
nsiti
ve to
flu
ctua
tions
in th
e va
lue
of T
asW
ater
’s n
et a
sset
s.
Acc
ount
ing
polic
y
For t
he p
urpo
ses
of th
e St
atem
ent o
f Cas
h Fl
ows,
cas
h an
d ca
sh e
quiv
alen
ts in
clud
e ca
sh o
n ha
nd, d
epos
its a
t cal
l, an
d ot
her
high
ly li
quid
inve
stm
ents
with
orig
inal
mat
uriti
es o
f thr
ee m
onth
s or
less
, net
of o
utst
andi
ng b
ank
over
draf
ts.
Acc
ount
ing
polic
y un
der A
ASB
9 -
appl
icab
le fr
om 1
Jul
y 20
18
Cou
ncil
has
deriv
ed re
turn
s fro
m th
e w
ater
cor
pora
tion
as d
iscl
osed
at n
ote
13.
17
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e22
Trad
e an
d ot
her r
ecei
vabl
esC
urre
ntR
ates
deb
tors
469,
723
478,
119
Oth
er d
ebto
rs47
2,74
4
14
1,27
4
Pr
ovis
ion
for e
xpec
ted
cred
it lo
ss (2
019)
/ im
pairm
ent (
2018
)(5
2,39
5)
(6
7,18
6)
To
tal
890,
072
552,
207
Non
-cur
rent
Loan
s an
d ad
vanc
es to
com
mun
ity o
rgan
isat
ions
14,3
92
14,3
92
Tota
l14
,392
14
,392
Tota
l tra
de a
nd o
ther
rece
ivab
les
904,
464
566,
599
Rec
onci
liatio
n of
mov
emen
t in
expe
cted
cre
dit l
oss
Car
ryin
g am
ount
at 3
0 Ju
ne 2
018
unde
r AA
SB 1
39(6
7,18
6)
Am
ount
s re
stat
ed th
roug
h Ac
cum
ulat
ed F
unds
-
Car
ryin
g am
ount
at 1
Jul
y un
der A
ASB
9(6
7,18
6)
Amou
nts
writ
ten
off d
urin
g th
e ye
ar1,
945
Am
ount
s re
cove
red
durin
g th
e ye
ar18
,161
In
crea
se/(d
ecre
ase)
in p
rovi
sion
reco
gnis
ed in
pro
fit o
r los
s(5
,315
)
Car
ryin
g am
ount
at 3
0 Ju
ne
(52,
395)
Rec
onci
liatio
n of
mov
emen
t in
prov
isio
n fo
r im
pairm
ent o
f rec
eiva
bles
C
arry
ing
amou
nt a
t 1 J
uly
(48,
971)
Amou
nts
writ
ten
off d
urin
g th
e ye
ar3,
482
Am
ount
s re
cove
red
durin
g th
e ye
ar1,
129
In
crea
se /
(dec
reas
e) in
pro
visi
on re
cogn
ised
in p
rofit
or l
oss
(22,
826)
Car
ryin
g am
ount
at 3
0 Ju
ne
(67,
186)
Trad
e an
d ot
her r
ecei
vabl
esA
ccou
ntin
g po
licy
unde
r AA
SB 9
- ap
plic
able
from
1 J
uly
2018
Acc
ount
ing
polic
y un
der A
ASB
139
- ap
plic
able
for 2
018
com
para
tive
Acc
ount
ing
polic
y
Rec
eiva
bles
are
car
ried
at a
mor
tised
cos
t usi
ng th
e ef
fect
ive
inte
rest
rate
met
hod.
A p
rovi
sion
for i
mpa
irmen
t is
reco
gnis
ed w
hen
ther
e is
obj
ectiv
e ev
iden
ce th
at a
n im
pairm
ent l
oss
has
occu
rred.
A
pro
visi
on fo
r im
pairm
ent o
n ra
tes
has
not b
een
esta
blis
hed
as
unpa
id ra
tes
repr
esen
ts a
cha
rge
agai
nst t
he ra
teab
le p
rope
rty th
at w
ill be
reco
vere
d w
hen
the
prop
erty
is n
ext s
old.
Trad
e re
ceiv
able
s th
at d
o no
t con
tain
a s
igni
fican
t fin
anci
ng c
ompo
nent
are
mea
sure
d at
am
ortis
ed c
ost,
whi
ch re
pres
ents
thei
r tra
nsac
tion
valu
e. I
mpa
irmen
t is
reco
gnis
ed o
n an
exp
ecte
d cr
edit
loss
(EC
L) b
asis
. W
hen
dete
rmin
ing
whe
ther
the
cred
it ris
k ha
s in
crea
sed
sign
ifica
ntly
sin
ce in
itial
reco
gniti
on, a
nd w
hen
estim
atin
g th
e EC
L, C
ounc
il co
nsid
ers
reas
onab
le a
nd s
uppo
rtabl
e in
form
atio
n th
at is
rele
vant
and
ava
ilabl
e w
ithou
t und
ue c
ost o
r effo
rt. T
his
incl
udes
bot
h qu
antit
ativ
e an
d qu
alita
tive
info
rmat
ion
and
anal
ysis
bas
ed o
n C
ounc
il’s h
isto
rical
exp
erie
nce,
an
info
rmed
cre
dit a
sses
smen
t and
forw
ard-
look
ing
info
rmat
ion.
Cou
ncil
has
esta
blis
hed
a pr
ovis
ion
mat
rix to
faci
litat
e th
e im
pairm
ent a
sses
smen
t.Fo
r rat
e de
btor
s, C
ounc
il ta
kes
the
view
that
unp
aid
rate
s re
pres
ent a
cha
rge
agai
nst t
he ra
teab
le p
rope
rty th
at w
ill be
reco
vere
d w
hen
the
prop
erty
is n
ext s
old
unle
ss th
ere
are
circ
umst
ance
s w
here
a p
rope
rty is
like
ly to
be
unsa
leab
le. F
or n
on-ra
te d
ebto
rs,
Cou
ncil
uses
the
pres
umpt
ions
that
ass
ets
mor
e th
an 3
0 da
ys p
ast d
ue h
ave
a si
gnifi
cant
incr
ease
in c
redi
t ris
k an
d th
ose
mor
e th
an 1
80 d
ays
will
likel
y be
in d
efau
lt. C
ounc
il w
rites
off
rece
ivab
les
whe
n th
ere
is in
form
atio
n in
dica
ting
that
the
debt
or is
in s
ever
e fin
anci
al d
iffic
ulty
and
ther
e is
no
real
istic
pro
spec
t of r
ecov
ery.
18
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
2019
2018
$$
Not
e23
Inve
ntor
ies
Inve
ntor
ies
held
for c
onsu
mpt
ion
146,
073
92,5
40
Tota
l inv
ento
ries
146,
073
92,5
40
Inve
ntor
ies
Not
e24
Oth
er a
sset
s
Cur
rent
Prep
aym
ents
24,2
53
18,5
58
Accr
ued
inco
me*
15,7
63
50,7
41
Mun
icip
al re
valu
atio
n24
,800
6,
400
To
tal
64,8
16
75,6
99
Non
-cur
rent
Shar
es in
Ben
digo
Ban
k30
,000
30
,000
M
unic
ipal
reva
luat
ion
109,
000
-
Tota
l13
9,00
0
30
,000
*
Accr
ued
inco
me
only
incl
udes
item
s th
at a
re re
cipr
ocal
in n
atur
e. T
his
does
not
incl
ude
Rat
es in
Adv
ance
.
Rec
onci
liatio
n of
mov
emen
t in
mun
icip
al re
valu
atio
nC
arry
ing
amou
nt a
t 30
June
201
86,
400
R
eval
uatio
n ex
pens
e14
9,00
0
Am
ount
s am
ortis
ed d
urin
g th
e ye
ar(2
1,60
0)
C
arry
ing
amou
nt a
t 30
June
13
3,80
0
Rec
onci
liatio
n of
mov
emen
t in
prov
isio
n fo
r im
pairm
ent o
f rec
eiva
bles
C
arry
ing
amou
nt a
t 1 J
uly
28,4
00
Amou
nts
amor
tised
dur
ing
the
year
(22,
000)
Car
ryin
g am
ount
at 3
0 Ju
ne
6,40
0
Mun
icip
al re
valu
atio
n
Acc
ount
ing
polic
y
The
Valu
er G
ener
al re
valu
es th
e pr
oper
ties
with
in th
e m
unic
ipal
ity e
very
six
yea
rs. C
ounc
il us
es th
ose
valu
atio
ns a
s th
e ba
sis
of
calc
ulat
ing
gene
ral r
ates
for t
he fo
llow
ing
six
year
s an
d th
e co
st o
f the
reva
luat
ion
is a
mor
tised
ove
r tha
t per
iod.
Inve
ntor
ies
held
for c
onsu
mpt
ion
are
mea
sure
d at
cos
t adj
uste
d w
hen
appl
icab
le fo
r any
loss
of s
ervi
ce p
oten
tial.
Whe
re in
vent
orie
s ar
e ac
quire
d at
no
cost
, or f
or n
omin
al c
onsi
dera
tion,
the
cost
sha
ll be
the
curre
nt re
plac
emen
t cos
t as
at th
e da
te o
f acq
uisi
tion.
Acc
ount
ing
polic
y
19
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
e25
Prop
erty
, inf
rast
ruct
ure,
pla
nt a
nd e
quip
men
t 20
1920
18
$$
Sum
mar
yat
cos
t19
,169
,942
14
,564
,034
Le
ss a
ccum
ulat
ed d
epre
ciat
ion
(5,9
57,4
19)
(5
,888
,437
)
13,2
12,5
23
8,67
5,59
7
at fa
ir va
lue
as a
t 30
June
191,
537,
998
190,
546,
315
Less
acc
umul
ated
dep
reci
atio
n(5
9,90
0,99
4)
(5
8,13
6,10
0)
13
1,63
7,00
4
13
2,41
0,21
5
Tota
l14
4,84
9,52
7
14
1,08
5,81
2
Prop
erty
Land
at fa
ir va
lue
at 3
0 Ju
ne5,
752,
000
6,
403,
110
5,
752,
000
6,
403,
110
La
nd u
nder
road
sat
Cou
ncil
valu
atio
n at
30
June
2,
628,
405
2,
628,
405
2,
628,
405
2,
628,
405
Land
impr
ovem
ents
at c
ost
5,20
6,55
3
4,91
7,82
6
Less
acc
umul
ated
dep
reci
atio
n(2
,375
,726
)
(2,3
24,0
47)
2,
830,
827
2,
593,
779
Tota
l Lan
d11
,211
,232
11
,625
,294
Bui
ldin
gs
at fa
ir va
lue
at 3
0 Ju
ne10
,865
,142
11
,593
,166
Le
ss a
ccum
ulat
ed d
epre
ciat
ion
(509
,615
)
(9
73,8
37)
10,3
55,5
27
10,6
19,3
29
Her
itage
bui
ldin
gsat
fair
valu
e at
30
June
16,6
63
16,6
63
Less
acc
umul
ated
dep
reci
atio
n(1
,968
)
(1,9
68)
14
,695
14
,695
Tota
l Bui
ldin
gs10
,370
,222
10
,634
,024
Tota
l Pro
pert
y21
,581
,454
22
,259
,318
Not
es to
the
Fina
ncia
l Rep
ort
For t
he Y
ear E
nded
30
June
201
9
20
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
e25
Prop
erty
, inf
rast
ruct
ure,
pla
nt a
nd e
quip
men
t (co
nt.)
2019
2018
$'00
0$'
000
Plan
t and
Equ
ipm
ent
Plan
t, m
achi
nery
and
equ
ipm
ent
at c
ost
4,16
9,80
2
3,78
2,06
7
Less
acc
umul
ated
dep
reci
atio
n(2
,242
,916
)
(2,3
60,0
70)
1,
926,
886
1,
421,
997
Fi
xtur
es, f
ittin
gs a
nd fu
rnitu
reat
cos
t2,
024,
625
1,
841,
894
Le
ss a
ccum
ulat
ed d
epre
ciat
ion
(1,3
38,7
77)
(1
,204
,320
)
685,
848
637,
574
Tota
l Pla
nt a
nd E
quip
men
t2,
612,
734
2,
059,
571
Infr
astr
uctu
reR
oads
at fa
ir va
lue
at 3
0 Ju
ne11
3,48
1,02
2
11
3,13
3,86
1
Le
ss a
ccum
ulat
ed d
epre
ciat
ion
(40,
552,
968)
(39,
348,
371)
72,9
28,0
54
73,7
85,4
90
Brid
ges
at fa
ir va
lue
at 3
0 Ju
ne29
,741
,717
29
,530
,166
Le
ss a
ccum
ulat
ed d
epre
ciat
ion
(7,9
37,6
16)
(7
,807
,892
)
21,8
04,1
01
21,7
22,2
74
Dra
inag
eat
fair
valu
e at
30
June
29,0
53,0
49
27,2
40,9
44
Less
acc
umul
ated
dep
reci
atio
n(1
0,89
8,82
7)
(1
0,00
4,03
2)
18
,154
,222
17
,236
,912
Tota
l Inf
rast
ruct
ure
112,
886,
377
112,
744,
676
Wor
ks in
pro
gres
sBu
ildin
gs a
t cos
t11
7,12
8
12
0,34
0
R
oads
at c
ost
3,23
8,59
5
2,26
9,81
0
Land
impr
ovem
ents
at c
ost
2,88
8,09
7
1,17
6,20
0
Dra
inag
e1,
474,
900
45
3,93
1
Br
idge
s39
,092
1,
966
Fixt
ures
, fitt
ings
and
furn
iture
11,1
50
-
Tota
l Wor
ks in
pro
gres
s7,
768,
962
4,
022,
247
Tota
l pro
pert
y, in
fras
truc
ture
, pla
nt a
nd e
quip
men
t14
4,84
9,52
7
14
1,08
5,81
2
21
Not
e25
Prop
erty
, inf
rast
ruct
ure,
pla
nt a
nd e
quip
men
t (co
nt.)
Rec
onci
liatio
n of
pro
pert
y, in
fras
truc
ture
, pla
nt a
nd e
quip
men
t
2019
Bal
ance
at
begi
nnin
g of
fin
anci
al y
ear
Acq
uisi
tion
of
asse
ts
Rev
alua
tion
incr
emen
ts
(dec
rem
ents
)D
epre
ciat
ion
and
amor
tisat
ion
Writ
ten
dow
n va
lue
of
disp
osal
sTr
ansf
ers
Bal
ance
at e
nd o
f fin
anci
al y
ear
(not
e 30
)(n
ote
17)
$$
$$
$$
$
Prop
erty
land
6,40
3,11
0
-
(6
29,1
10)
-
22
,000
-
5,
752,
000
la
nd u
nder
road
s2,
628,
405
-
-
-
-
-
2,
628,
405
la
nd im
prov
emen
ts2,
593,
779
-
-
17
7,55
3
-
41
4,60
1
2,83
0,82
7
Tota
l lan
d11
,625
,294
-
(6
29,1
10)
17
7,55
3
22
,000
41
4,60
1
11,2
11,2
32
build
ings
10,6
19,3
29
-
(191
,742
)
230,
424
13,2
64
171,
628
10
,355
,527
herit
age
build
ings
14,6
95
-
-
-
-
-
14
,695
Tota
l bui
ldin
gs10
,634
,024
-
(1
91,7
42)
23
0,42
4
13
,264
17
1,62
8
10,3
70,2
22
Tota
l pro
perty
22,2
59,3
18
-
(820
,852
)
407,
977
35,2
64
586,
229
21
,581
,454
Plan
t and
Equ
ipm
ent
plan
t, m
achi
nery
and
equ
ipm
ent
1,42
1,99
7
827,
043
-
291,
868
30,2
86
-
1,92
6,88
6
fixtu
res,
fitti
ngs
and
furn
iture
637,
574
102,
141
-
206,
987
-
153,
120
68
5,84
8
To
tal p
lant
and
equ
ipm
ent
2,05
9,57
1
929,
184
-
498,
855
30,2
86
153,
120
2,
612,
734
Infr
astr
uctu
rero
ads
73,7
85,4
90
-
-
1,
713,
954
15
3,91
6
1,
010,
434
72,9
28,0
54
br
idge
s21
,722
,274
-
-
443,
397
102,
614
627,
838
21
,804
,101
drai
nage
17,2
36,9
12
-
1,18
0,25
7
356,
194
-
93,2
47
18,1
54,2
22
To
tal i
nfra
stru
ctur
e11
2,74
4,67
6
-
1,
180,
257
2,
513,
545
25
6,53
0
1,
731,
519
112,
886,
377
Wor
ks in
pro
gres
s-
bu
ildin
gs12
0,34
0
16
8,41
6
-
-
-
(1
71,6
28)
117,
128
fixtu
res,
fitti
ngs
and
furn
iture
-
17
2,19
2
(161
,042
)
11
,150
ro
ads
2,26
9,81
0
1,97
9,21
9
-
-
-
(1,0
10,4
34)
3,
238,
595
la
nd Im
prov
emen
ts1,
176,
200
2,
118,
576
-
-
-
(4
06,6
79)
2,88
8,09
7
drai
nage
453,
931
1,11
4,21
6
-
-
-
(93,
247)
1,
474,
900
br
idge
s1,
966
66
4,96
4
-
-
-
(6
27,8
38)
39,0
92
Tota
l wor
ks in
pro
gres
s4,
022,
247
6,
217,
583
-
-
-
(2
,470
,868
)
7,76
8,96
2
Tota
l pro
pert
y, p
lant
and
equ
ipm
ent,
infr
astr
uctu
re14
1,08
5,81
2
7,14
6,76
7
35
9,40
5
3,
420,
377
32
2,08
0
-
14
4,84
9,52
7
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
es to
the
Fina
ncia
l Rep
ort
22
Not
e25
Prop
erty
, inf
rast
ruct
ure,
pla
nt a
nd e
quip
men
t (co
nt.)
Rec
onci
liatio
n of
pro
pert
y, in
fras
truc
ture
, pla
nt a
nd e
quip
men
t
2018
Bal
ance
at
begi
nnin
g of
fin
anci
al y
ear
Acq
uisi
tion
of
asse
ts
Rev
alua
tion
incr
emen
ts
(dec
rem
ents
)
Dep
reci
atio
n an
dam
ortis
atio
n
Writ
ten
dow
n va
lue
of
disp
osal
sB
alan
ce a
t end
of
finan
cial
yea
r
(not
e 30
)(n
ote
17)
$$
$$
$$
$
Prop
erty
land
6,01
8,11
038
5,00
0
-
-
-
-
6,
403,
110
la
nd u
nder
road
s2,
628,
405
-
-
-
-
-
2,62
8,40
5
land
impr
ovem
ents
2,43
0,53
6-
-
178,
458
-
34
1,70
1
2,
593,
779
To
tal l
and
11,0
77,0
5138
5,00
0
-
178,
458
-
34
1,70
1
11
,625
,294
build
ings
10,2
75,2
7425
,000
-
241,
930
-
56
0,98
5
10
,619
,329
herit
age
build
ings
14,8
63-
-
168
-
-
14
,695
Tota
l bui
ldin
gs10
,290
,137
25,0
00
-
24
2,09
8-
560,
985
10,6
34,0
24To
tal p
rope
rty21
,367
,188
410,
000
-
42
0,55
6-
902,
686
22,2
59,3
18
Plan
t and
Equ
ipm
ent
plan
t, m
achi
nery
and
equ
ipm
ent
1,31
4,17
647
2,56
8
-
287,
041
77,7
06
-
1,
421,
997
fix
ture
s, fi
tting
s an
d fu
rnitu
re56
3,14
628
0,66
1
-
205,
720
513
-
637,
574
Tota
l pla
nt a
nd e
quip
men
t1,
877,
322
753,
229
-
49
2,76
178
,219
-
2,05
9,57
1
Infr
astr
uctu
rero
ads
74,5
05,4
30
-
-
1,83
6,11
6
280,
333
1,39
6,50
9
73,7
85,4
90
br
idge
s18
,185
,476
-
1,
211,
843
44
5,31
3
49
,962
2,82
0,23
0
21,7
22,2
74
dr
aina
ge17
,566
,264
-
-
32
9,35
2
-
-
17,2
36,9
12
To
tal i
nfra
stru
ctur
e11
0,25
7,17
0
-
1,
211,
843
2,
610,
781
33
0,29
5
4,
216,
739
11
2,74
4,67
6
Wor
ks in
pro
gres
sbu
ildin
gs20
0,27
5
481,
050
-
-
-
(560
,985
)
12
0,34
0
ro
ads
1,47
4,48
3
2,
191,
836
-
-
-
(1
,396
,509
)
2,26
9,81
0
land
Impr
ovem
ents
817,
708
70
0,19
3
-
-
-
(3
41,7
01)
1,17
6,20
0
drai
nage
5,28
9
448,
642
-
-
-
-
453,
931
brid
ges
1,79
4,46
7
1,
027,
729
-
-
-
(2
,820
,230
)
1,96
6
Tota
l wor
ks in
pro
gres
s4,
292,
222
4,84
9,45
0
-
-
-
(5,1
19,4
25)
4,
022,
247
Tota
l pro
pert
y, p
lant
and
equ
ipm
ent,
infr
astr
uctu
re13
7,79
3,90
2
6,01
2,67
9
1,
211,
843
3,
524,
098
40
8,51
4
-
14
1,08
5,81
2
Tran
sfer
s
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
es to
the
Fina
ncia
l Rep
ort
23
Not
e25
Prop
erty
, inf
rast
ruct
ure,
pla
nt a
nd e
quip
men
t (co
nt.)
Thre
shol
d
$'00
0
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
1,5
00
1,5
00
1,5
00
1,5
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
5,0
00
1,5
00
fair
valu
e c
ost
cos
t c
ost
fair
valu
e fa
ir va
lue
fair
valu
e fa
ir va
lue
cos
t fa
ir va
lue
fair
valu
e
Roa
ds a
nd s
treet
s in
frast
ruct
ure
Brid
ges
Build
ings
Pa
rks,
recr
eatio
n fa
cilit
ies
and
com
mun
ity a
men
ities
Her
itage
Land
Land
impr
ovem
ents
Pl
ant a
nd m
achi
nery
Furn
iture
, fitt
ings
and
offi
ce e
quip
men
tSt
orm
wat
er a
nd d
rain
age
infra
stru
ctur
e
Plan
t and
Equ
ipm
ent
pl
ant,
mac
hine
ry a
nd e
quip
men
t
fixtu
res,
fitti
ngs
and
furn
iture
Inve
stm
ent i
n w
ater
cor
pora
tion
Rev
alua
tion
pa
rks,
ope
n sp
ace
and
stre
etsc
apes
of
f stre
et c
ar p
arks
Mun
icip
al re
valu
atio
ns
Oth
er In
frast
ruct
ure
fo
otpa
ths
and
cycl
eway
s
drai
nage
re
crea
tiona
l, le
isur
e an
d co
mm
unity
faci
litie
s
was
te m
anag
emen
t
ro
ad fo
rmat
ion
and
earth
wor
ks
road
ker
b, c
hann
el a
nd m
inor
cul
verts
Brid
ges
br
idge
s de
ck
brid
ges
subs
truct
ure
co
mpu
ters
and
tele
com
mun
icat
ions
le
ased
pla
nt a
nd e
quip
men
tR
oads
ro
ad p
avem
ents
and
sea
ls
road
sub
stru
ctur
e
bu
ildin
gs
build
ing
impr
ovem
ents
he
ritag
e bu
ildin
gs
Rec
ogni
tion
and
mea
sure
men
t of a
sset
s
Land
la
nd
land
impr
ovem
ents
Acc
ount
ing
polic
y
Prop
erty
, inf
rast
ruct
ure,
pla
nt a
nd e
quip
men
t rec
eive
d in
the
form
of c
ontri
butio
ns, a
re re
cogn
ised
as
asse
ts a
nd re
venu
es a
t fai
r val
ue b
y C
ounc
il va
luat
ion
whe
re th
at v
alue
exc
eeds
the
reco
gniti
on th
resh
olds
for t
he re
spec
tive
asse
t cla
ss. F
air v
alue
is th
e pr
ice
that
wou
ld b
e re
ceiv
ed to
sel
l th
e as
set i
n an
ord
erly
tran
sact
ion
betw
een
mar
ket p
artic
ipan
ts a
t the
mea
sure
men
t dat
e.
Whe
re a
sset
s ar
e co
nstru
cted
by
Cou
ncil,
cos
t inc
lude
s al
l mat
eria
ls u
sed
in c
onst
ruct
ion,
dire
ct la
bour
, bor
row
ing
cost
s in
curre
d du
ring
cons
truct
ion,
and
an
appr
opria
te s
hare
of d
irect
ly a
ttrib
utab
le v
aria
ble
and
fixed
ove
rhea
ds.
Cou
ncil
has
adop
ted
the
follo
win
g va
luat
ion
base
s fo
r its
non
-cur
rent
ass
ets:
Acqu
isiti
ons
of a
sset
s ar
e in
itial
ly re
cord
ed a
t cos
t. C
ost i
s de
term
ined
as
the
fair
valu
e of
the
asse
ts g
iven
as
cons
ider
atio
n pl
us c
osts
inci
dent
al
to th
e ac
quis
ition
.
The
follo
win
g cl
asse
s of
ass
ets
have
bee
n re
cogn
ised
. In
acc
orda
nce
with
Cou
ncil's
pol
icy,
the
thre
shol
d lim
its d
etai
led
belo
w h
ave
appl
ied
whe
n re
cogn
isin
g as
sets
with
in a
n ap
plic
able
ass
et c
lass
and
unl
ess
othe
rwis
e st
ated
are
con
sist
ent w
ith th
e pr
ior y
ear:
la
nd u
nder
road
sBu
ildin
gs
24
Not
e25
Prop
erty
, pla
nt a
nd e
quip
men
t, in
fras
truc
ture
(con
t.)
Cou
ncil
reco
gnis
ed th
e va
lue
of la
nd u
nder
road
s it
cont
rols
at f
air v
alue
.
Impa
irmen
t of a
sset
s
Impa
irmen
t los
ses
are
reco
gnis
ed in
the
stat
emen
t of c
ompr
ehen
sive
inco
me
unde
r oth
er e
xpen
ses.
Rev
ersa
ls o
f im
pairm
ent l
osse
s ar
e re
cogn
ised
in th
e st
atem
ent o
f com
preh
ensi
ve in
com
e un
der o
ther
reve
nue.
Fair
valu
e va
luat
ions
are
det
erm
ined
in a
ccor
danc
e w
ith a
val
uatio
n hi
erar
chy.
Cha
nges
to th
e va
luat
ion
hier
arch
y w
ill on
ly o
ccur
if a
n ex
tern
al
chan
ge in
the
rest
rictio
ns o
r lim
itatio
ns o
f use
on
an a
sset
resu
lt in
cha
nges
to th
e pe
rmis
sibl
e or
pra
ctic
al h
ighe
st a
nd b
est u
se o
f the
ass
et.
Whe
re th
e as
sets
are
reva
lued
, the
reva
luat
ion
incr
emen
ts a
re c
redi
ted
dire
ctly
to th
e as
set r
eval
uatio
n re
serv
e ex
cept
to th
e ex
tent
that
an
incr
emen
t rev
erse
s a
prio
r yea
r dec
rem
ent f
or th
at c
lass
of a
sset
that
had
bee
n re
cogn
ised
as
an e
xpen
se in
whi
ch c
ase
the
incr
emen
t is
reco
gnis
ed a
s re
venu
e up
to th
e am
ount
of t
he e
xpen
se.
Rev
alua
tion
decr
emen
ts a
re re
cogn
ised
as
an e
xpen
se e
xcep
t whe
re p
rior i
ncre
men
ts
are
incl
uded
in th
e as
set r
eval
uatio
n su
rplu
s fo
r tha
t cla
ss o
f ass
et in
whi
ch c
ase
the
decr
emen
t is
take
n to
the
rese
rve
to th
e ex
tent
of t
he
rem
aini
ng in
crem
ents
. W
ithin
the
sam
e cl
ass
of a
sset
s, re
valu
atio
n in
crem
ents
and
dec
rem
ents
with
in th
e ye
ar a
re o
ffset
.
Acc
ount
ing
polic
y (c
ont.)
Subs
eque
nt to
the
initi
al re
cogn
ition
of a
sset
s, n
on-c
urre
nt p
hysi
cal a
sset
s, o
ther
than
pla
nt a
nd e
quip
men
t, fu
rnitu
re a
nd fi
tting
s an
d co
mpu
ters
, ar
e m
easu
red
at th
eir f
air v
alue
in a
ccor
danc
e w
ith A
ASB
116
Prop
erty
, Pla
nt &
Equ
ipm
ent
and
AASB
13
Fair
Valu
e M
easu
rem
ent.
At b
alan
ce
date
, Cou
ncil
revi
ewed
the
carry
ing
valu
e of
the
indi
vidu
al c
lass
es o
f ass
ets
mea
sure
d at
fair
valu
e to
ens
ure
that
eac
h as
set c
lass
mat
eria
lly
appr
oxim
ated
its
fair
valu
e. W
here
the
carry
ing
valu
e m
ater
ially
diff
ered
from
the
fair
valu
e at
bal
ance
dat
e th
e cl
ass
of a
sset
was
reva
lued
.
Land
und
er ro
ads
In a
dditi
on, C
ounc
il un
derta
kes
a fo
rmal
reva
luat
ion
of la
nd, b
uild
ings
, and
infra
stru
ctur
e as
sets
on
a re
gula
r bas
is t
o en
sure
val
uatio
ns re
pres
ent
fair
valu
e. T
he v
alua
tion
is p
erfo
rmed
eith
er b
y ex
perie
nced
Cou
ncil
offic
ers
or in
depe
nden
t exp
erts
.
25
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
2019
2018
$$
Not
e26
Trad
e an
d ot
her p
ayab
les
Trad
e pa
yabl
es87
4,18
8
44
8,72
0
Ac
crue
d ex
pens
es15
9,78
1
18
4,94
8
To
tal t
rade
and
oth
er p
ayab
les
1,03
3,96
9
633,
668
Not
e27
Trus
t fun
ds a
nd d
epos
its
Ref
unda
ble
build
ing
depo
sits
14,4
00
9,00
0
Se
ctio
n 13
7 se
izur
es14
2,17
0
14
6,12
0
R
efun
dabl
e ci
vic
faci
litie
s de
posi
ts4,
780
4,57
0
R
eten
tion
amou
nts
47,1
32
78,7
68
Oth
er re
fund
able
dep
osits
15,6
10
7,98
8
To
tal t
rust
fund
s an
d de
posi
ts22
4,09
2
24
6,44
6
Not
e28
Inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
Cur
rent
Borro
win
gs -
secu
red
340,
941
326,
296
Non
-cur
rent
Borro
win
gs -
secu
red
8,
484,
374
8,82
5,31
5
Tota
l8,
825,
315
9,
151,
611
Bo
rrow
ings
are
sec
ured
ove
r Cou
ncil's
rate
s re
venu
e.
The
mat
urity
pro
file
for C
ounc
il's b
orro
win
gs is
:N
ot la
ter t
han
one
year
340,
941
326,
296
Late
r tha
n on
e ye
ar a
nd n
ot la
ter t
han
five
year
s3,
024,
096
2,
958,
493
La
ter t
han
five
year
s5,
460,
278
5,
866,
822
To
tal
8,82
5,31
5
9,15
1,61
1
Acc
ount
ing
polic
y
Inte
rest
bea
ring
liabi
litie
sTh
e bo
rrow
ing
capa
city
of C
ounc
il is
lim
ited
by th
e Lo
cal G
over
nmen
t Act
199
3. In
tere
st b
earin
g lia
bilit
ies
are
initi
ally
reco
gnis
ed a
t fai
r va
lue,
net
of t
rans
actio
n co
sts
incu
rred.
Sub
sequ
ent t
o in
itial
reco
gniti
on th
ese
liabi
litie
s ar
e m
easu
red
at a
mor
tised
cos
t. A
ny
diffe
renc
e be
twee
n th
e pr
ocee
ds (n
et o
f tra
nsac
tion
cost
s) a
nd th
e re
dem
ptio
n am
ount
is re
cogn
ised
in th
e St
atem
ent o
f C
ompr
ehen
sive
Inco
me
over
the
perio
d of
the
liabi
lity
usin
g th
e ef
fect
ive
inte
rest
met
hod.
Not
es to
the
Fina
ncia
l Rep
ort
For t
he Y
ear E
nded
30
June
201
9
Amou
nts
rece
ived
as
tend
er d
epos
its a
nd re
tent
ion
amou
nts
cont
rolle
d by
Cou
ncil
are
reco
gnis
ed a
s Tr
ust f
unds
unt
il th
ey a
re
retu
rned
or f
orfe
ited.
Acc
ount
ing
polic
y
Tend
er d
epos
its
Acc
ount
ing
polic
y
Trad
e an
d ot
her p
ayab
les
Liab
ilitie
s ar
e re
cogn
ised
for a
mou
nts
to b
e pa
id in
the
futu
re fo
r goo
ds a
nd s
ervi
ces
prov
ided
to C
ounc
il as
at b
alan
ce d
ate
whe
ther
or
not
invo
ices
hav
e be
en re
ceiv
ed. G
ener
al c
redi
tors
are
uns
ecur
ed, n
ot s
ubje
ct to
inte
rest
cha
rges
and
are
nor
mal
ly s
ettle
d w
ithin
30
day
s of
invo
ice
rece
ipt.
26
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
e29
Prov
isio
nsA
nnua
l lea
ve
& R
DO
'sLo
ng s
ervi
ce
leav
eLa
ndfil
l re
stor
atio
nO
ther
Tota
l
2019
$$
$$
$Ba
lanc
e at
beg
inni
ng o
f the
fina
ncia
l yea
r41
2,31
7
57
2,82
9
24
4,16
5
74
,019
1,
303,
330
Ad
ditio
nal p
rovi
sion
s34
4,76
9
15
5,17
0
17
,391
39
,663
55
6,99
3
Am
ount
s us
ed(3
18,8
35)
(86,
995)
-
(3
1,50
7)
(437
,337
)
Ba
lanc
e at
the
end
of th
e fin
anci
al y
ear
438,
251
641,
004
261,
556
82,1
75
1,42
2,98
6
2018
Bala
nce
at b
egin
ning
of t
he fi
nanc
ial y
ear
388,
476
480,
857
250,
692
65,1
03
1,18
5,12
8
Addi
tiona
l pro
visi
ons
293,
352
124,
643
760
32
,772
45
1,52
7
Am
ount
s us
ed(2
69,5
11)
(32,
671)
(7
,287
)
(23,
856)
(3
33,3
25)
Bala
nce
at th
e en
d of
the
finan
cial
yea
r41
2,31
7
57
2,82
9
24
4,16
5
74
,019
1,
303,
330
2019
2018
(a) E
mpl
oyee
ben
efits
$$
(i) C
urre
nt
Annu
al le
ave
and
RD
O's
438,
251
412,
317
Long
ser
vice
leav
e35
5,76
5
30
0,63
8
79
4,01
6
71
2,95
5
(ii) N
on-c
urre
ntLo
ng s
ervi
ce le
ave
285,
239
272,
191
285,
239
272,
191
Aggr
egat
e ca
rryin
g am
ount
of e
mpl
oyee
ben
efits
:C
urre
nt79
4,01
6
71
2,95
5
N
on-c
urre
nt28
5,23
9
27
2,19
1
1,
079,
255
98
5,14
6
Th
efo
llow
ing
assu
mpt
ions
wer
ead
opte
din
mea
surin
gth
e pr
esen
t val
ue o
f em
ploy
ee b
enef
its:
Wei
ghte
d av
erag
e in
crea
se in
em
ploy
ee c
osts
5.32
%8.
92%
Wei
ghte
d av
erag
e di
scou
nt ra
tes
1.05
%2.
17%
Wei
ghte
d av
erag
e se
ttlem
ent p
erio
d10
10
(iii)
Cur
rent
438,
251
412,
317
355,
765
300,
638
794,
016
712,
955
285,
239
272,
191
(v) E
mpl
oyee
Num
bers
(FTE
)52
50
All a
nnua
l lea
ve a
nd th
e lo
ng s
ervi
ce le
ave
entit
lem
ents
repr
esen
ting
10 o
r mor
e ye
ars
of c
ontin
uous
ser
vice
- S
hort-
term
em
ploy
ee b
enef
its, t
hat f
all d
ue w
ithin
12
mon
ths
afte
r the
end
of t
he p
erio
d
mea
sure
d at
nom
inal
val
ue
Long
ser
vice
leav
e re
pres
entin
g le
ss th
an 1
0 ye
ars
of c
ontin
uous
ser
vice
mea
sure
d at
pre
sent
val
ue(iv
) Non
-cur
rent
- O
ther
long
-term
em
ploy
ee b
enef
its th
at d
o no
t fal
l due
with
in 1
2 m
onth
s af
ter t
he e
nd
of
the
perio
d m
easu
red
at p
rese
nt v
alue
27
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
e29
Prov
isio
ns (c
ont.)
i) Sh
ort t
erm
obl
igat
ions
ii) O
ther
long
term
em
ploy
ee b
enef
it ob
ligat
ions
iii) S
ick
leav
e
iv) D
efin
ed b
enef
it pl
ans
v) D
efin
ed c
ontri
butio
n pl
ans
(b) L
and
fill r
esto
ratio
n
Cou
ncil
does
not
exp
ect t
o re
ceiv
e re
imbu
rsem
ent f
rom
a th
ird p
arty
.
Cou
ncil
isob
ligat
edto
rest
ore
it'sw
aste
trans
fer
stat
ions
and
quar
ries
toa
parti
cula
rsta
ndar
d.C
urre
ntpr
ojec
tions
indi
cate
that
the
was
tetra
nsfe
rst
atio
nsi
tes
will
ceas
eop
erat
ion
in20
27,
and
the
quar
ries
will
ceas
eop
erat
ions
in20
30an
dre
stor
atio
nw
ork
isex
pect
edto
com
men
cesh
ortly
ther
eafte
r.Th
efo
reca
stlif
eof
the
site
sis
base
don
curre
ntes
timat
esof
rem
aini
ngca
paci
tyan
dth
efo
reca
stra
teof
infil
l.Th
epr
ovis
ion
forr
esto
ratio
nha
sbe
enca
lcul
ated
base
don
the
pres
entv
alue
ofth
eex
pect
edco
stof
wor
ksto
beun
derta
ken.
The
expe
cted
cost
ofw
orks
has
been
estim
ated
base
don
curre
ntun
ders
tand
ing
ofw
ork
requ
ired
tore
inst
ate
the
site
toa
suita
ble
stan
dard
.Ac
cord
ingl
y,th
e es
timat
ion
of th
e pr
ovis
ion
requ
ired
is d
epen
dent
on
the
accu
racy
of t
he fo
reca
st ti
min
g of
the
wor
k, w
ork
requ
ired
and
rela
ted
cost
s.
Con
tribu
tions
to d
efin
ed c
ontri
butio
n pl
ans
are
reco
gnis
ed a
s an
exp
ense
as
they
bec
ome
paya
ble.
Pre
paid
con
tribu
tions
are
re
cogn
ised
as
an a
sset
to th
e ex
tent
that
a c
ash
refu
nd o
r a re
duct
ion
in th
e fu
ture
pay
men
ts is
ava
ilabl
e.
Acc
ount
ing
polic
y
Empl
oyee
ben
efits
Liab
ilitie
s fo
r wag
es a
nd s
alar
ies,
incl
udin
g no
n-m
onet
ary
bene
fits,
ann
ual l
eave
and
acc
umul
atin
g si
ck le
ave
expe
cted
to b
e w
holly
se
ttled
with
in 1
2 m
onth
s af
ter t
he e
nd o
f the
per
iod
in w
hich
the
empl
oyee
s re
nder
the
rela
ted
serv
ice
are
reco
gnis
ed in
resp
ect o
f em
ploy
ees'
ser
vice
s up
to th
e en
d of
the
repo
rting
per
iod
and
are
mea
sure
d at
the
amou
nts
expe
cted
to b
e pa
id w
hen
the
liabi
litie
s ar
e se
ttled
. The
liab
ility
for a
nnua
l lea
ve is
reco
gnis
ed in
the
prov
isio
n fo
r em
ploy
ee b
enef
its. A
ll ot
her s
hort-
term
em
ploy
ee b
enef
it ob
ligat
ions
are
pre
sent
ed a
s pa
yabl
es.
The
liabi
lity
for l
ong
serv
ice
leav
e an
d an
nual
leav
e w
hich
is n
ot e
xpec
ted
to b
e w
holly
set
tled
with
in 1
2 m
onth
s af
ter t
he e
nd o
f the
pe
riod
in w
hich
the
empl
oyee
s re
nder
the
rela
ted
serv
ice
is re
cogn
ised
in th
e pr
ovis
ion
for e
mpl
oyee
ben
efits
and
mea
sure
d as
the
pres
ent v
alue
of e
xpec
ted
futu
re p
aym
ents
to b
e m
ade
in re
spec
t of s
ervi
ces
prov
ided
by
empl
oyee
s up
to th
e en
d of
the
repo
rting
pe
riod
usin
g th
e pr
ojec
ted
unit
cred
it m
etho
d. C
onsi
dera
tion
is g
iven
to e
xpec
ted
futu
re w
age
and
sala
ry le
vels
, exp
erie
nce
of
empl
oyee
dep
artu
res
and
perio
ds o
f ser
vice
. Exp
ecte
d fu
ture
pay
men
ts a
re d
isco
unte
d us
ing
mar
ket y
ield
s at
the
end
of th
e re
porti
ng
perio
d on
nat
iona
l gov
ernm
ent b
onds
with
term
s to
mat
urity
and
cur
renc
y th
at m
atch
, as
clos
ely
as p
ossi
ble,
the
estim
ated
futu
re c
ash
outfl
ows.
The
oblig
atio
ns a
re p
rese
nted
as
curre
nt li
abilit
ies
in th
e st
atem
ent o
f fin
anci
al p
ositi
on if
the
entit
y do
es n
ot h
ave
an u
ncon
ditio
nal
right
to d
efer
set
tlem
ent f
or a
t lea
st tw
elve
mon
ths
afte
r the
repo
rting
dat
e, re
gard
less
of w
hen
the
actu
al s
ettle
men
t is
expe
cted
to
occu
r.
No
accr
ual i
s m
ade
for s
ick
leav
e as
Cou
ncil
expe
rienc
e in
dica
tes
that
, on
aver
age,
sic
k le
ave
take
n in
eac
h re
porti
ng p
erio
d is
less
th
an th
e en
title
men
t acc
ruin
g in
that
per
iod,
and
this
exp
erie
nce
is e
xpec
ted
to re
cur i
n fu
ture
repo
rting
per
iods
. Cou
ncil
does
not
m
ake
paym
ent f
or u
ntak
en s
ick
leav
e.
A lia
bilit
y or
ass
et in
resp
ect o
f def
ined
ben
efit
supe
rann
uatio
n pl
ans
wou
ld o
rdin
arily
be
reco
gnis
ed in
the
stat
emen
t of f
inan
cial
po
sitio
n, a
nd m
easu
red
as th
e pr
esen
t val
ue o
f the
def
ined
ben
efit
oblig
atio
n at
the
repo
rting
dat
e pl
us u
nrec
ogni
sed
actu
aria
l gai
ns
(less
unr
ecog
nise
d ac
tuar
ial l
osse
s) le
ss th
e fa
ir va
lue
of th
e su
pera
nnua
tion
fund
’s a
sset
s at
that
dat
e an
d an
y un
reco
gnis
ed p
ast
serv
ice
cost
. The
pre
sent
val
ue o
f the
def
ined
ben
efit
oblig
atio
n is
bas
ed o
n ex
pect
ed fu
ture
pay
men
ts w
hich
aris
e fro
m m
embe
rshi
p of
the
fund
to th
e re
porti
ng d
ate,
cal
cula
ted
annu
ally
by
inde
pend
ent a
ctua
ries
usin
g th
e pr
ojec
ted
unit
cred
it m
etho
d. C
onsi
dera
tion
is
give
n to
exp
ecte
d fu
ture
wag
e an
d sa
lary
leve
ls, e
xper
ienc
e of
em
ploy
ee d
epar
ture
s an
d pe
riods
of s
ervi
ce. H
owev
er, w
hen
this
in
form
atio
n is
not
relia
bly
avai
labl
e, C
ounc
il ac
coun
ts fo
r its
obl
igat
ions
to d
efin
ed b
enef
it pl
ans
on th
e sa
me
basi
s as
its
oblig
atio
ns to
de
fined
con
tribu
tion
plan
s i.e
as
an e
xpen
se w
hen
it be
com
es p
ayab
le.
Cou
ncil
mak
es s
uper
annu
atio
n co
ntrib
utio
ns fo
r a n
umbe
r of i
ts e
mpl
oyee
s to
the
Qua
dran
t Def
ined
Ben
efits
Fun
d, w
hich
is a
sub
fu
nd o
f the
Qua
dran
t Sup
eran
nuat
ion
Sche
me.
The
Qua
dran
t Def
ined
Ben
efits
Fun
d ha
s be
en c
lass
ified
as
a m
ulti-
empl
oyer
sp
onso
red
plan
. As
the
Fund
’s a
sset
s an
d lia
bilit
ies
are
pool
ed a
nd a
re n
ot a
lloca
ted
by e
mpl
oyer
, the
Act
uary
is u
nabl
e to
allo
cate
be
nefit
liab
ilitie
s, a
sset
s an
d co
sts
betw
een
empl
oyer
s. A
s pr
ovid
ed u
nder
par
agra
ph 3
4 of
AAS
B 11
9 Em
ploy
ee B
enef
its, C
ounc
il do
es n
ot u
se d
efin
ed b
enef
it ac
coun
ting
for t
hese
con
tribu
tions
.
28
Not
e30
Bal
ance
at
begi
nnin
g of
re
port
ing
year
Incr
emen
t (d
ecre
men
t)B
alan
ce a
t end
of
repo
rtin
g ye
ar
(a) A
sset
reva
luat
ion
rese
rve
$$
$$
2019
Prop
erty
Land
1,49
8,96
2
-
(629
,110
)
869,
852
La
nd im
prov
emen
ts16
,273
-
-
16,2
73
Bu
ildin
gs1,
120,
368
-
(1
91,7
42)
92
8,62
6
2,63
5,60
3
-
(820
,852
)
1,81
4,75
1
In
fras
truc
ture
Roa
ds12
7,78
9,39
1
-
-
127,
789,
391
Br
idge
s2,
214,
840
-
-
2,21
4,84
0
D
rain
age
12,3
85,5
25
1,
180,
257
-
13
,565
,782
14
2,38
9,75
6
1,18
0,25
7
-
143,
570,
013
Tota
l ass
et re
valu
atio
n re
serv
e14
5,02
5,35
9
1,18
0,25
7
(8
20,8
52)
14
5,38
4,76
4
2018
Prop
erty
Land
1,49
8,96
2
-
-
1,
498,
962
Land
impr
ovem
ents
16,2
73
-
-
16
,273
Build
ings
1,12
0,36
8
-
-
1,
120,
368
2,63
5,60
3
-
-
2,
635,
603
Infr
astr
uctu
reR
oads
127,
789,
391
-
-
12
7,78
9,39
1
Brid
ges
1,00
2,99
7
1,
211,
843
-
2,
214,
840
Dra
inag
e12
,385
,525
-
-
12,3
85,5
25
141,
177,
913
1,
211,
843
-
14
2,38
9,75
6
Tota
l ass
et re
valu
atio
n re
serv
e14
3,81
3,51
6
1,21
1,84
3
-
145,
025,
359
Bal
ance
at
begi
nnin
g of
re
port
ing
year
Incr
emen
t (d
ecre
men
t)B
alan
ce a
t end
of
repo
rtin
g ye
ar
(b) F
air v
alue
rese
rve
$$
$$
2019
Equi
ty In
vest
men
t ass
ets
Inve
stm
ent i
n w
ater
cor
pora
tion
(2,3
65,5
21)
4,95
4,61
0
-
2,58
9,08
9
To
tal f
air v
alue
rese
rve
(2,3
65,5
21)
4,95
4,61
0
-
2,58
9,08
9
2018
Ava
ilabl
e-fo
r-sa
le a
sset
sIn
vest
men
t in
wat
er c
orpo
ratio
n(2
,797
,537
)
43
2,01
6
-
(2
,365
,521
)
To
tal f
air v
alue
rese
rve
(2,7
97,5
37)
432,
016
-
(2,3
65,5
21)
Res
erve
s
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
The
asse
t rev
alua
tion
rese
rve
was
est
ablis
hed
to c
aptu
re th
e m
ovem
ents
in a
sset
val
uatio
ns u
pon
the
perio
dic
reva
luat
ion
of
Cou
ncil's
ass
ets.
Cou
ncil
desi
gnat
es it
s in
vest
men
t in
Tasw
ater
as
an e
quity
inve
stm
ent a
t fai
r val
ue th
roug
h ot
her c
ompr
ehen
sive
inco
me.
Su
bseq
uent
cha
nges
in fa
ir va
lue
are
refle
cted
in th
e re
serv
e an
d w
ill no
t be
recl
assi
fied
thro
ugh
the
prof
it or
loss
whe
n de
reco
gnis
ed.
Equi
ty In
vest
men
t ass
ets
with
in th
e Fa
ir va
lue
rese
rve
wer
e pr
evio
usly
cla
ssifi
ed a
s 'A
vaila
ble-
for-s
ale
asse
ts' .
29
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Bal
ance
at
begi
nnin
g of
re
port
ing
year
Tran
sfer
from
ac
cum
ulat
ed
surp
lus
Tran
sfer
to a
ccum
ulat
ed
surp
lus
Bal
ance
at e
nd o
f re
port
ing
year
(c) O
ther
rese
rves
$$
$$
2019
Faci
litie
s an
d pr
oper
ties
76,9
07
2,84
3
- 79
,750
O
ther
Res
erve
s94
4,93
0
14,5
00
(568
,174
)
391,
256
To
tal O
ther
rese
rves
1,
021,
837
17
,343
(5
68,1
74)
47
1,00
6
2018
Faci
litie
s an
d pr
oper
ties
71,8
50
5,05
7
- 76
,907
O
ther
Res
erve
s62
6,35
7
318,
573
-
944,
930
To
tal O
ther
rese
rves
69
8,20
7
323,
630
-
1,02
1,83
7
2019
2018
$$
Tota
l Res
erve
s 14
8,44
4,85
9
143,
681,
675
Not
e31
Rec
onci
liatio
n of
cas
h flo
ws
from
ope
ratin
g ac
tiviti
es to
sur
plus
(def
icit)
Surp
lus/
(Def
icit)
2,74
9,79
5
3,34
3,74
8
Dep
reci
atio
n/am
ortis
atio
n3,
441,
977
3,
546,
098
(P
rofit
)/los
s on
dis
posa
l of p
rope
rty, p
lant
and
equ
ipm
ent,
infra
stru
ctur
e16
8,68
0
252,
588
C
ontri
butio
ns n
on-m
onet
ary
- (4
08,6
00)
C
apita
lgra
nts
rece
ived
spec
ifica
llyfo
rnew
or u
pgra
ded
asse
ts(1
,719
,523
)
(2,3
00,4
87)
C
hang
e in
ass
ets
and
liabi
litie
s:
Dec
reas
e/(in
crea
se) i
n tra
de a
nd o
ther
rece
ivab
les
(337
,865
)
515,
188
D
ecre
ase/
(incr
ease
) in
othe
r ass
ets
29,2
83
(12,
112)
D
ecre
ase/
(incr
ease
) in
inve
ntor
ies
(53,
533)
45
,304
In
crea
se/(d
ecre
ase)
in tr
ade
and
othe
r pay
able
s40
0,30
1
(715
,819
)
Incr
ease
/(dec
reas
e) in
pro
visi
ons
119,
656
11
8,20
2
Incr
ease
/(dec
reas
e) in
oth
er li
abilit
ies
(22,
354)
9,
689
Net
cas
h pr
ovid
ed b
y/(u
sed
in) o
pera
ting
activ
ities
4,77
6,41
7
4,39
3,79
9
Not
e32
2019
2018
$$
Bal
ance
as
at 1
Jul
y9,
151,
611
7,
963,
903
C
hang
es fr
om fi
nanc
ing
cash
flow
s:
Cas
h R
ecei
ved
- 1,
500,
000
C
ash
Rep
aym
ents
(326
,296
)
(312
,292
)
8,82
5,31
5
9,15
1,61
1
Not
e33
Rec
onci
liatio
n of
cas
h an
d ca
sh e
quiv
alen
ts20
1920
18$
$C
ash
and
cash
equ
ival
ents
(see
not
e 19
)8,
692,
180
9,
664,
903
Tota
l rec
onci
liatio
n of
cas
h an
d ca
sh e
quiv
alen
ts8,
692,
180
9,
664,
903
Not
e34
Fina
ncin
g ar
rang
emen
ts
Cre
dit C
ard
30,0
00
30,0
00
Use
d fa
cilit
ies
4,56
6
4,92
8
Unu
sed
faci
litie
s25
,434
25
,072
Secu
rity
Dep
osit
Gua
rant
ee10
0,00
0
100,
000
U
sed
Faci
lity
91,0
00
91,0
00
Unu
sed
faci
litie
s9,
000
9,
000
Bal
ance
as
at 3
0 Ju
ne
Rec
onci
liatio
n of
liab
ilitie
s ar
isin
g fr
om fi
nanc
ing
activ
ities
Liab
ilitie
s ar
isin
g fro
m fi
nanc
ing
activ
ities
are
liab
ilitie
s fo
r whi
ch c
ash
flow
s w
ere,
or f
utur
e ca
sh fl
ows
will
be, c
lass
ified
in th
e St
atem
ent o
f Cas
h Fl
ows
as c
ash
flow
s fro
m fi
nanc
ing
activ
ities
.
Oth
er re
serv
es a
re a
mou
nts
set a
side
for s
peci
fic p
urpo
ses.
The
se la
rgel
y in
clud
e gr
ants
not
yet
exp
ende
d an
d fu
nds
rece
ived
fo
r var
ious
com
mun
ity d
evel
opm
ent a
nd c
ultu
ral p
roje
cts.
Faci
litie
s an
d pr
oper
ties
rese
rve
reco
gnis
es th
ose
fund
s th
at a
re b
eing
reta
ined
for f
utur
e co
ntrib
utio
ns to
cap
ital w
orks
on
Cou
ncil
prop
ertie
s, b
uild
ings
and
recr
eatio
nal f
acilit
ies.
It in
clud
es c
ontri
butio
ns fr
om d
evel
oper
s to
war
ds e
stab
lishm
ent o
f pub
lic
open
spa
ce a
reas
.
Inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
30
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
e35
Supe
rann
uatio
n
The
finan
cial
ass
umpt
ions
use
d to
cal
cula
te th
e Ac
crue
d Be
nefit
s fo
r the
Fun
d w
ere:
nN
et In
vest
men
t Ret
urn
7.0
% p
.a.
nSa
lary
Infla
tion
4.0
% p
.a.
nPr
ice
Infla
tion
n/a
The
actu
aria
l rev
iew
con
clud
ed th
at:
n n n
As re
quire
d in
term
s of
par
agra
ph 1
48 o
f AAS
B 11
9 Em
ploy
ee B
enef
its, C
ounc
il di
sclo
ses
the
follo
win
g de
tails
:
n n n
Und
erth
eag
greg
ate
fund
ing
met
hod
offin
anci
ngth
ebe
nefit
s,th
est
abilit
yof
the
Cou
ncils
’con
tribu
tions
over
time
depe
nds
onho
wcl
osel
yth
eFu
nd’s
actu
alex
perie
nce
mat
ches
the
expe
cted
expe
rienc
e.If
the
actu
alex
perie
nce
diffe
rsfro
mth
atex
pect
ed,
the
Cou
ncils
’con
tribu
tion
rate
may
need
tobe
adju
sted
acco
rdin
gly
toen
sure
the
Fund
rem
ains
onco
urse
tow
ards
finan
cing
mem
bers
’ ben
efits
.
The
appl
icat
ion
ofFu
ndas
sets
onTa
spla
nbe
ing
wou
nd-u
pis
set
out
inR
ule
41.4
.Th
isR
ule
prov
ides
that
expe
nses
and
taxa
tion
liabi
litie
ssh
ould
have
first
call
onth
eav
aila
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asse
ts.A
dditi
onal
asse
tsw
illin
itial
lybe
appl
ied
fort
hebe
nefit
ofth
eth
enre
mai
ning
mem
bers
and/
orth
eirD
epen
dant
sin
such
man
nera
sth
eTr
uste
eco
nsid
ers
equi
tabl
ean
dap
prop
riate
inac
cord
ance
with
the
Appl
icab
leR
equi
rem
ents
(bro
adly
,su
pera
nnua
tion
and
taxa
tion
legi
slat
ive
requ
irem
ents
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rre
quire
men
tsas
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rmin
ed b
y th
e re
gula
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).
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tDee
ddo
esno
tcon
tem
plat
eth
eFu
ndw
ithdr
awin
gfro
mTa
spla
n.H
owev
erit
islik
ely
that
Rul
e27
.4w
ould
beap
plie
din
this
cas
e (a
s de
taile
d ab
ove)
.
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ncil
also
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ribut
esto
othe
rac
cum
ulat
ion
sche
mes
onbe
half
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num
ber
ofem
ploy
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ever
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ncil
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noon
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gre
spon
sibi
lity
to m
ake
good
any
def
icie
ncie
s th
at m
ay o
ccur
in th
ose
sche
mes
.
Dur
ing
the
year
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ncil
mad
eth
ere
quire
dsu
pera
nnua
tion
cont
ribut
ions
for
all
elig
ible
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oyee
sto
anap
prop
riate
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plyi
ngsu
pera
nnua
tion
fund
as
requ
ired
by th
e Su
pera
nnua
tion
Gua
rant
ee (A
dmin
istra
tion)
Act
199
2.
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2017
actu
aria
lrev
iew
used
the
“agg
rega
te”
fund
ing
met
hod.
This
isa
stan
dard
actu
aria
lfun
ding
met
hod.
The
resu
ltsfro
mth
ism
etho
dw
ere
test
edby
proj
ectin
gfu
ture
fund
asse
tsan
dlia
bilit
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for
ara
nge
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ture
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med
inve
stm
entr
etur
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hefu
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g m
etho
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ed is
con
sist
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ith th
e m
etho
d us
ed a
t the
pre
viou
s ac
tuar
ial r
evie
w in
201
4.
Inte
rms
ofR
ule
27.4
ofth
eTa
spla
nTr
ust
Dee
d(T
rust
Dee
d),
ther
eis
aris
kth
atem
ploy
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ndm
ayin
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iabi
lity
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nan
Empl
oyer
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cipa
tein
the
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ata
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nth
eas
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ndar
ele
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este
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chm
embe
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oyee
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ploy
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rtici
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quire
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ovid
edw
itha
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alto
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rve
sted
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term
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e27
.4(b
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).H
owev
er,t
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Trus
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ake
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lved
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eTr
uste
ese
ekin
gan
Actu
aria
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tific
ate
inte
rms
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ule
26.5
iden
tifyi
nga
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itan
dth
eTr
uste
ede
term
inin
gin
term
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Rul
e26
.3(c
)tha
tthe
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ploy
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quire
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all b
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ssat
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ved.
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ncia
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ort
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he Y
ear E
nded
30
June
201
9
Cou
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pera
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cont
ribut
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fora
num
bero
fits
empl
oyee
sto
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dran
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ined
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),a
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pera
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).Th
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uadr
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efin
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nefit
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.As
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ted
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ploy
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ies,
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dco
sts
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ided
unde
rpa
ragr
aph
34of
AASB
119
Empl
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Bene
fits,
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ncil
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ntin
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ontri
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30Ju
ne20
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uted
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018:
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asse
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ithin
the
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ble,
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ncil
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quire
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mee
t its
sha
re o
f the
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icie
ncy.
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eW
arne
rPty
Ltd
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rtook
the
last
actu
aria
lrev
iew
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eFu
ndat
30Ju
ne20
17.
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revi
ewdi
sclo
sed
that
atth
attim
eth
ene
tmar
ket
valu
eof
asse
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aila
ble
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ber
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fits
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eof
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edbe
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as$5
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erve
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00,
the
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eof
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rued
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and
the
num
ber
ofm
embe
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as13
4.Th
ese
amou
nts
rela
teto
allm
embe
rsof
the
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eda
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valu
atio
nan
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cord
edin
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lan
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anci
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valu
e of
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ets
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e Fu
nd w
as a
dequ
ate
to m
eet t
he li
abilit
ies
of th
e Fu
nd in
resp
ect o
f ves
ted
bene
fits
as a
t 30
June
201
7
The
valu
eof
asse
tsof
the
Fund
was
adeq
uate
tom
eett
heva
lue
ofth
elia
bilit
ies
ofth
eFu
ndin
resp
ecto
facc
rued
bene
fits
asat
30 J
une
2017
.
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don
the
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mpt
ions
used
,and
assu
min
gth
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ploy
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utes
atth
ele
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ribed
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lue
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uate
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elia
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ndin
resp
ecto
fves
ted
bene
fits
atal
ltim
esdu
ring
the
perio
d up
to 3
0 Ju
ne 2
017.
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Actu
ary
will
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inue
toun
derta
kea
brie
frev
iew
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efin
anci
alpo
sitio
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eFu
ndat
the
end
ofea
chfin
anci
alye
arto
conf
irmth
atth
eco
ntrib
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nra
tes
rem
ain
appr
opria
te.
The
next
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trien
nial
actu
aria
lrev
iew
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ndw
illha
vean
effe
ctiv
eda
teof
30Ju
ne20
20an
dis
expe
cted
to b
e co
mpl
eted
late
in 2
020.
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Actu
ary
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mm
ende
d th
at in
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re th
e C
ounc
il co
ntrib
ute
9.5%
of s
alar
ies
in 2
017/
18 a
nd 0
% fr
om 1
Jul
y 20
18 to
30
June
202
1.
31
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
n n n n n
2019
2018
Fund
$$
Def
ined
ben
efits
fund
Empl
oyer
con
tribu
tions
to T
aspl
an-
9,
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-
9,
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Acc
umul
atio
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Empl
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con
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tions
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0,54
8
41
7,31
0
47
0,54
8
41
7,31
0
Not
e36
2,87
2,95
6
3,22
8,41
2
132,
777
110,
648
3,00
5,73
3
3,33
9,06
0
31,9
52
46,5
26
-
215,
332
1,79
4,96
6
-
1,82
6,91
8
261,
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Asat
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ne20
18th
efu
ndha
d11
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eto
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and
mem
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ne 2
018
wer
e $1
,515
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and
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spec
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Qua
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edBe
nefit
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ndha
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hus
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repa
re s
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ard
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defin
ed b
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porti
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ove,
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tsex
ceed
edac
crue
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atth
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the
last
actu
aria
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iew
,30
June
2017
.M
oder
ate
inve
stm
entr
etur
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ince
that
date
,mak
eit
quite
prob
able
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this
isst
illth
epo
sitio
n.Th
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alpo
sitio
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the
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lly in
vest
igat
ed a
t the
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l rev
iew
as
at 3
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ne 2
020.
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alys
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sted
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b-fu
nds
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cipa
ting
inth
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hem
e,pr
epar
edby
Ric
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rPty
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asat
30Ju
ne20
18,
show
edth
atth
eFu
ndha
das
sets
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7.48
milli
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dm
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Vest
edBe
nefit
sw
ere
$48.
39m
illion
.Th
ese
amou
nts
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ted
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and
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% re
spec
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y of
the
corre
spon
ding
tota
l am
ount
s fo
r Tas
plan
.
The
Fund
is a
def
ined
ben
efit
Fund
.
Com
mitm
ents
Con
tract
ual c
omm
itmen
ts a
t end
of f
inan
cial
yea
r but
not
reco
gnis
ed in
the
finan
cial
repo
rt ar
e as
follo
ws:
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trac
tual
com
mitm
ents
Was
te tr
ansf
er s
tatio
ns a
nd c
olle
ctio
ns
Tota
l cap
ital e
xpen
ditu
re c
omm
itmen
ts
Cap
ital e
xpen
ditu
re c
omm
itmen
tsR
oads
and
dra
inag
e
Oth
er In
frast
ruct
ure
Cle
anin
g co
ntra
cts
for c
ounc
il bu
ildin
gsTo
tal c
ontr
actu
al c
omm
itmen
ts
Brid
ges
32
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
e 37
Fin
anci
al In
stru
men
ts
(a) I
nter
est R
ate
Ris
k
2019
1 ye
ar o
r le
ssO
ver 1
to 5
ye
ars
Mor
e th
an 5
ye
ars
Non
-inte
rest
be
arin
gTo
tal
$$
$$
$$
Fina
ncia
l ass
ets
Cas
h an
d ca
sh e
quiv
alen
ts2.
19%
1,61
9,85
3
7,06
9,31
7
- -
3,01
0
8,69
2,18
0
Trad
e an
d ot
her r
ecei
vabl
es -
-
- -
904,
464
90
4,46
4
Inve
stm
ent i
n w
ater
cor
pora
tion
- -
- -
38,6
72,5
25
38,6
72,5
25
Tota
l fin
anci
al a
sset
s1,
619,
853
7,
069,
317
-
- 39
,579
,999
48
,269
,169
Fina
ncia
l lia
bilit
ies
Trad
e an
d ot
her p
ayab
les
- -
- -
1,03
3,96
9
1,03
3,96
9
Trus
t fun
ds a
nd d
epos
its-
- -
- 22
4,09
2
224,
092
In
tere
st-b
earin
g lo
ans
and
borro
win
gs3.
68%
- 34
0,94
1
3,02
4,09
6
5,46
0,27
8
- 8,
825,
315
To
tal f
inan
cial
liab
ilitie
s-
340,
941
3,
024,
096
5,
460,
278
1,
258,
061
10
,083
,376
Net
fina
ncia
l ass
ets
(liab
ilitie
s)1,
619,
853
6,
728,
376
(3
,024
,096
)
(5,4
60,2
78)
38
,321
,938
38
,185
,793
2018
1 ye
ar o
r le
ssO
ver 1
to 5
ye
ars
Mor
e th
an 5
ye
ars
Non
-inte
rest
be
arin
gTo
tal
$$
$$
$$
Fina
ncia
l ass
ets
Cas
h an
d ca
sh e
quiv
alen
ts2.
52%
1,58
2,16
8
8,07
9,83
5
- -
2,90
0
9,66
4,90
3
Trad
e an
d ot
her r
ecei
vabl
es-
- -
- 56
6,59
9
566,
599
In
vest
men
t in
wat
er c
orpo
ratio
n-
- -
- 33
,717
,915
33
,717
,915
To
tal f
inan
cial
ass
ets
1,58
2,16
8
8,07
9,83
5
- -
34,2
87,4
14
43,9
49,4
17
Fina
ncia
l lia
bilit
ies
Trad
e an
d ot
her p
ayab
les
- -
- -
633,
668
63
3,66
8
Trus
t fun
ds a
nd d
epos
its-
- -
- 24
6,44
6
246,
446
In
tere
st-b
earin
g lo
ans
and
borro
win
gs3.
70%
- 32
6,29
6
2,95
8,49
3
5,86
6,82
2
- 9,
151,
611
To
tal f
inan
cial
liab
ilitie
s-
326,
296
2,
958,
493
5,
866,
822
88
0,11
4
10,0
31,7
25
Net
fina
ncia
l ass
ets
(liab
ilitie
s)1,
582,
168
7,
753,
539
(2
,958
,493
)
(5,8
66,8
22)
33
,407
,300
33
,917
,692
For t
he Y
ear E
nded
30
June
201
9
Not
es to
the
Fina
ncia
l Rep
ort
Wei
ghte
d av
erag
e in
tere
st
rate
The
expo
sure
toin
tere
stra
teris
kan
dth
eef
fect
ive
inte
rest
rate
sof
finan
cial
asse
tsan
dfin
anci
allia
bilit
ies,
both
reco
gnis
edan
dun
reco
gnis
ed,a
tba
lanc
e da
te a
re a
s fo
llow
s:
Fixe
d in
tere
st m
atur
ing
in:
Fixe
d in
tere
st m
atur
ing
in:
Floa
ting
inte
rest
rate
Floa
ting
inte
rest
rate
Wei
ghte
d av
erag
e in
tere
st
rate
33
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
e 37
Fin
anci
al In
stru
men
ts (c
ont.)
(b) F
air V
alue
Fina
ncia
l Ins
trum
ents
2019
2018
2019
2018
$$
$$
Fina
ncia
l ass
ets
Cas
h an
d ca
sh e
quiv
alen
ts8,
692,
180
9,66
4,90
38,
692,
180
9,66
4,90
3Tr
ade
and
othe
r rec
eiva
bles
904,
464
566,
599
904,
464
566,
599
Inve
stm
ent i
n w
ater
cor
pora
tion
38,6
72,5
2533
,717
,915
38,6
72,5
2533
,717
,915
Tota
l fin
anci
al a
sset
s48
,269
,169
43,9
49,4
1748
,269
,169
43,9
49,4
17
Fina
ncia
l lia
bilit
ies
Trad
e an
d ot
her p
ayab
les
1,03
3,96
963
3,66
81,
033,
969
633,
668
Trus
t fun
ds a
nd d
epos
its22
4,09
224
6,44
622
4,09
224
6,44
6In
tere
st-b
earin
g lo
ans
and
borro
win
gs8,
825,
315
9,15
1,61
19,
627,
909
9,54
1,40
2 T
otal
fina
ncia
l lia
bilit
ies
10,0
83,3
7610
,031
,725
10,8
85,9
7010
,421
,516
(c) C
redi
t Ris
k
(d) R
isks
and
miti
gatio
n
Mar
ket r
isk
Inte
rest
rate
risk
- co
nfor
mity
with
Sta
te a
nd F
eder
al re
gula
tions
and
sta
ndar
ds,
- ca
pita
l pro
tect
ion,
- ap
prop
riate
liqu
idity
, -
dive
rsifi
catio
n by
cre
dit r
atin
g, fi
nanc
ial i
nstit
utio
n an
d in
vest
men
t pro
duct
, -
mon
itorin
g of
retu
rn o
n in
vest
men
t, -
benc
hmar
king
of r
etur
ns a
nd c
ompa
rison
with
bud
get.
The
risks
ass
ocia
ted
with
our
mai
n fin
anci
al in
stru
men
ts a
nd o
ur p
olic
ies
for m
inim
isin
g th
ese
risks
are
det
aile
d be
low
.
Mar
ket
risk
isth
eris
kth
atth
efa
irva
lue
orfu
ture
cash
flow
sof
our
finan
cial
inst
rum
ents
will
fluct
uate
beca
use
ofch
ange
sin
mar
ket
pric
es.
Cou
ncil's
expo
sure
sto
mar
ket
risk
are
prim
arily
thro
ugh
inte
rest
rate
risk
with
only
insi
gnifi
cant
expo
sure
toot
herp
rice
risks
and
noex
posu
reto
fore
ign
curre
ncy
risk.
Com
pone
nts
ofm
arke
tris
kto
whi
chw
e ar
e ex
pose
d ar
e di
scus
sed
belo
w.
Inte
rest
rate
risk
refe
rsto
the
risk
that
the
valu
eof
afin
anci
alin
stru
men
torc
ash
flow
sas
soci
ated
with
the
inst
rum
ent
will
fluct
uate
due
toch
ange
sin
mar
keti
nter
estr
ates
.Int
eres
trat
eris
kar
ises
from
inte
rest
bear
ing
finan
cial
asse
tsan
dlia
bilit
ies
that
we
use.
Non
deriv
ativ
ein
tere
stbe
arin
gas
sets
are
pred
omin
antly
shor
tter
mliq
uid
asse
ts.O
urin
tere
stra
telia
bilit
yris
kar
ises
prim
arily
from
long
term
loan
san
dbo
rrow
ings
atfix
edra
tes
whi
chex
pose
sus
tofa
irva
lue
inte
rest
rate
risk
.
Cou
ncil
loan
borro
win
gsar
eso
urce
dfro
mTa
scor
pat
aG
over
nmen
tlev
elof
inte
rest
rate
and
secu
rity.
Fina
nce
leas
esar
eso
urce
dfro
mm
ajor
Aust
ralia
nfin
anci
alin
stitu
tions
.O
verd
rafts
are
arra
nged
with
maj
orAu
stra
lian
bank
s.W
em
anag
e in
tere
st ra
te ri
sk o
n ou
r net
deb
t por
tfolio
by:
Mat
urity
will
be s
tagg
ered
to p
rovi
de fo
r int
eres
t rat
e va
riatio
ns a
nd to
min
imis
e in
tere
st ra
te ri
sk.
Inve
stm
ento
fsur
plus
fund
sis
mad
ew
ithap
prov
edfin
anci
alin
stitu
tions
unde
rth
eLo
calG
over
nmen
tAct
1993
.We
man
age
inte
rest
rate
risk
by
adop
ting
an in
vest
men
t pol
icy
that
ens
ures
:
Cou
ncil
man
age
the
inte
rest
rate
exp
osur
e on
cou
ncil
debt
por
tfolio
by
appr
opria
te b
udge
ting
stra
tegi
es a
nd o
btai
ning
ap
prov
al fo
r bor
row
ings
from
the
Dep
artm
ent o
f Tre
asur
y an
d Fi
nanc
e ea
ch y
ear.
- en
surin
g ac
cess
to d
iver
se s
ourc
es o
f fun
ding
;
N
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
The
aggr
egat
e ne
t fai
r val
ues
of fi
nanc
ial a
sset
s an
d fin
anci
al li
abilit
ies,
bot
h re
cogn
ised
and
unr
ecog
nise
d, a
t bal
ance
da
te a
re a
s fo
llow
s:
The
max
imum
expo
sure
tocr
edit
risk
atba
lanc
eda
tein
rela
tion
toea
chcl
ass
ofre
cogn
ised
finan
cial
asse
tis
repr
esen
ted
by th
e ca
rryin
g am
ount
of t
hose
ass
ets
as in
dica
ted
in th
e St
atem
ent o
f Fin
anci
al P
ositi
on.
Tota
l car
ryin
g am
ount
as
per
Stat
emen
t of F
inan
cial
Pos
ition
Agg
rega
te n
et fa
ir va
lue
- re
duci
ng ri
sks
of re
finan
cing
by
man
agin
g in
acc
orda
nce
with
targ
et m
atur
ity p
rofil
es; a
nd
- se
tting
pru
dent
ial l
imits
on
inte
rest
repa
ymen
ts a
s a
perc
enta
ge o
f rat
e re
venu
e.
34
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
es to
the
Fina
ncia
l Rep
ort
For t
he Y
ear E
nded
30
June
201
9
Not
e 37
Fin
anci
al In
stru
men
ts (c
ont.)
Cre
dit r
isk
- ha
s a
polic
y fo
r est
ablis
hing
cre
dit l
imits
for t
he e
ntiti
es w
e de
al w
ith;
- m
ay re
quire
col
late
ral w
here
app
ropr
iate
; and
Mov
emen
t in
Prov
isio
ns fo
r Im
pairm
ent o
f Tra
de a
nd O
ther
Rec
eiva
bles
2019
2018
$$
Bala
nce
at th
e be
ginn
ing
of th
e ye
ar(6
7,18
6)
(4
8,97
1)
N
ew/u
sed
Prov
isio
ns re
cogn
ised
dur
ing
the
year
(5,3
16)
(2
2,82
6)
1,
946
3,
482
18
,161
1,
129
Bal
ance
at e
nd o
f yea
r(5
2,39
5)
(6
7,18
6)
Age
ing
of T
rade
and
Oth
er R
ecei
vabl
es
2019
2018
$$
Cur
rent
(not
yet
due
)31
,739
83
,621
Pa
st d
ue b
y up
to 3
0 da
ys21
,699
34
,349
Pa
st d
ue b
etw
een
31 a
nd 1
80 d
ays
15,2
06
11,8
79
Past
due
bet
wee
n 18
1 an
d 36
5 da
ys4,
274
10
3
Pa
st d
ue b
y m
ore
than
1 y
ear
54,0
05
61,3
79
Tota
l Tra
de &
Oth
er R
ecei
vabl
es12
6,92
3
19
1,33
1
Liqu
idity
risk
Liqu
idity
risk
incl
udes
the
risk
that
, as
a re
sult
of C
ounc
il op
erat
iona
l liq
uidi
ty re
quire
men
ts:
- w
ill no
t hav
e su
ffici
ent f
unds
to s
ettle
a tr
ansa
ctio
n on
the
date
;
- m
ay b
e un
able
to s
ettle
or r
ecov
er a
fina
ncia
l ass
ets
at a
ll.
To h
elp
redu
ce th
ese
risks
Cou
ncil:
- ha
ve a
liqu
idity
por
tfolio
stru
ctur
e th
at re
quire
s su
rplu
s fu
nds
to b
e in
vest
ed w
ithin
var
ious
ban
ds o
f liq
uid
inst
rum
ents
;
- m
onito
r bud
get t
o ac
tual
per
form
ance
on
a re
gula
r bas
is; a
nd
The
Cou
ncils
expo
sure
toliq
uidi
tyris
kis
deem
edin
sign
ifica
ntba
sed
onpr
iorp
erio
ds'd
ata
and
curre
ntas
sess
men
tof
risk.
Amou
nts
prov
ided
for b
ut re
cove
red
durin
g th
e ye
ar
-se
tlim
itson
borro
win
gsre
latin
gto
the
perc
enta
geof
loan
sto
rate
reve
nue
and
perc
enta
geof
loan
prin
cipa
lre
paym
ents
to ra
te re
venu
e.
Atba
lanc
eda
teot
herd
ebto
rsre
pres
entin
gfin
anci
alas
sets
wer
epa
stdu
ebu
tnot
impa
ired.
Thes
eam
ount
sre
late
toa
num
ber
ofin
depe
nden
tcus
tom
ers
for
who
mth
ere
isno
rece
nthi
stor
yof
defa
ult.
The
agei
ngof
the
Cou
ncil's
Trad
ean
d O
ther
Rec
eiva
bles
was
:
Cre
ditr
isk
isth
eris
kth
ata
cont
ract
ing
entit
yw
illno
tcom
plet
eits
oblig
atio
nsun
der
afin
anci
alin
stru
men
tand
caus
eC
ounc
ilto
mak
ea
finan
cial
loss
.C
ounc
ilha
veex
posu
reto
cred
itris
kon
som
efin
anci
alas
sets
incl
uded
inou
rSt
atem
ent o
f Fin
anci
al P
ositi
on. T
o he
lp m
anag
e th
is ri
sk, C
ounc
il:
-onl
yin
vest
surp
lus
fund
sw
ithfin
anci
alin
stitu
tions
whi
chha
vea
reco
gnis
edcr
edit
ratin
gsp
ecifi
edin
ourI
nves
tmen
tpo
licy.
Cre
dit
risk
aris
esfro
mC
ounc
il'sfin
anci
alas
sets
,w
hich
com
pris
eca
shan
dca
sheq
uiva
lent
s,an
dtra
dean
dot
her
rece
ivab
les.
Cou
ncil's
expo
sure
tocr
edit
risk
aris
esfro
mpo
tent
ial
defa
ult
ofth
eco
unte
rpar
ty,
with
am
axim
umex
posu
reeq
ualt
oth
eca
rryin
gam
ount
ofth
ese
inst
rum
ents
.Exp
osur
eat
bala
nce
date
isad
dres
sed
inea
chap
plic
able
polic
yno
te.
Cou
ncil
gene
rally
trade
sw
ithre
cogn
ised
,cre
ditw
orth
yth
irdpa
rties
,and
assu
chco
llate
rali
sge
nera
llyno
tre
ques
ted,
nor
is it
Cou
ncil's
pol
icy
to s
ecur
itise
its
trade
and
oth
er re
ceiv
able
s.It
isC
ounc
il'spo
licy
that
som
ecu
stom
ers
who
wis
hto
trade
oncr
edit
term
sar
esu
bjec
tto
cred
itve
rific
atio
npr
oced
ures
incl
udin
g an
ass
essm
ent o
f the
ir cr
edit
ratin
g, fi
nanc
ial p
ositi
on, p
ast e
xper
ienc
e an
d in
dust
ry re
puta
tion.
Inad
ditio
n,re
ceiv
able
bala
nce
are
mon
itore
don
anon
goin
gba
sis
with
the
resu
ltth
atC
ounc
il'sex
posu
reto
bad
debt
sis
not
sig
nific
ant.
Cou
ncil
may
also
besu
bjec
tto
cred
itris
kfo
rtra
nsac
tions
whi
char
eno
tinc
lude
din
the
Stat
emen
tofF
inan
cial
Posi
tion,
such
as
whe
n C
ounc
il pr
ovid
e a
guar
ante
e fo
r ano
ther
par
ty.
- w
ill be
forc
ed to
sel
l fin
anci
al a
sset
s at
a v
alue
whi
ch is
less
than
wha
t the
y ar
e w
orth
; or
- ha
ve a
liqu
idity
pol
icy
whi
ch ta
rget
s a
min
imum
and
ave
rage
leve
l of c
ash
and
cash
equ
ival
ents
to b
e m
aint
aine
d; -
have
read
ily a
cces
sibl
e st
andb
y fa
cilit
ies
and
othe
r fun
ding
arra
ngem
ents
in p
lace
;
Amou
nts
alre
ady
prov
ided
for a
nd w
ritte
n of
f as
unco
llect
ible
35
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
es to
the
Fina
ncia
l Rep
ort
For t
he Y
ear E
nded
30
June
201
9
Not
e 37
Fin
anci
al In
stru
men
ts (c
ont.)
2019
6 m
ths
6-12
1-2
2-5
>5C
ontr
acte
dC
arry
ing
or le
ssm
onth
sye
ars
year
sye
ars
Cas
h Fl
owA
mou
nt$
$$
$$
$$
Trad
e an
d ot
her p
ayab
les
1,03
3,96
9
-
-
-
-
1,03
3,96
9
1,03
3,96
9
Trus
t fun
ds a
nd
depo
sits
224,
092
-
-
-
-
224,
092
224,
092
Inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
168,
599
172,
342
356,
256
2,
667,
840
5,
460,
278
8,
825,
315
8,
825,
315
Tota
l fin
anci
al
liabi
litie
s
1,42
6,66
0
172,
342
356,
256
2,
667,
840
5,
460,
278
10
,083
,376
10,0
83,3
76
2018
6 m
ths
6-12
1-2
2-5
>5C
ontr
acte
dC
arry
ing
or le
ssm
onth
sye
ars
year
sye
ars
Cas
h Fl
owA
mou
nt$
$$
$$
$$
Trad
e an
d ot
her p
ayab
les
633,
668
-
-
-
-
633,
668
633,
668
Trus
t fun
ds a
nd
depo
sits
246,
446
-
-
-
-
246,
446
246,
446
Inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
161,
358
164,
938
340,
941
2,
617,
552
5,
866,
822
9,
151,
611
9,
151,
611
To
tal f
inan
cial
lia
bilit
ies
1,04
1,47
2
164,
938
340,
941
2,
617,
552
5,
866,
822
10
,031
,725
10,0
31,7
25
The
tabl
e be
low
list
s th
e co
ntra
ctua
l mat
uriti
es fo
r Fin
anci
al L
iabi
litie
s
Thes
e am
ount
s re
pres
ent t
he d
isco
unte
d ca
sh fl
ow p
aym
ents
(ie
prin
cipa
l onl
y).
36
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
es to
the
Fina
ncia
l Rep
ort
For t
he Y
ear E
nded
30
June
201
9
Not
e 37
Fin
anci
al In
stru
men
ts (c
ont.)
(e) S
ensi
tivity
dis
clos
ure
anal
ysis
-200
basi
s po
ints
+100
basi
s po
ints
Prof
itEq
uity
Prof
itEq
uity
2019
$$
$$
Fina
ncia
l ass
ets:
8,69
2,18
0
(173
,844
)(1
73,8
44)
86,9
2286
,922
904,
464
(1
8,08
9)(1
8,08
9)9,
045
9,04
5Fi
nanc
ial l
iabi
litie
s:8,
825,
315
17
6,50
617
6,50
6(8
8,25
3)(8
8,25
3)
-200
basi
s po
ints
+100
basi
s po
ints
Prof
itEq
uity
Prof
itEq
uity
2018
$$
$$
Fina
ncia
l ass
ets:
9,66
4,90
3
(193
,298
)(1
93,2
98)
96,6
4996
,649
566,
599
(1
1,33
2)(1
1,33
2)5,
666
5,66
6Fi
nanc
ial l
iabi
litie
s:9,
151,
611
18
3,03
218
3,03
2(9
1,51
6)(9
1,51
6)
Cas
h an
d ca
sh e
quiv
alen
tsTr
ade
and
othe
r rec
eiva
bles
Inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
Inte
rest
rate
risk
-2 %
+1%
Inte
rest
-bea
ring
loan
s an
d bo
rrow
ings
-2 %
Trad
e an
d ot
her r
ecei
vabl
esC
ash
and
cash
equ
ival
ents
+1%
- A
para
llel s
hift
of +
1%
and
-2%
in m
arke
t int
eres
t rat
es (A
UD
) fro
m y
ear-e
nd ra
tes
Inte
rest
rate
risk
Taki
ngin
toac
coun
tpa
stpe
rform
ance
,fu
ture
expe
ctat
ions
,ec
onom
icfo
reca
sts,
and
man
agem
ent's
know
ledg
ean
dex
perie
nce
ofth
efin
anci
alm
arke
ts,t
heC
ounc
ilbe
lieve
sth
efo
llow
ing
mov
emen
tsar
e're
ason
ably
poss
ible
'ove
rth
ene
xt 1
2 m
onth
s (B
ase
rate
s ar
e so
urce
d fro
m R
eser
ve B
ank
of A
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tere
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tifie
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Fina
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ort
2018
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9 Fi
nanc
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tFo
r the
Yea
r End
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0 Ju
ne 2
019
Not
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not
reco
gnis
ed in
the
Stat
emen
t of F
inan
cial
Pos
ition
. Com
mitm
ents
are
dis
clos
ed a
t the
ir no
min
al
valu
e in
clus
ive
of th
e G
ST p
ayab
le.
Bud
get
The
estim
ated
reve
nue
and
expe
nse
amou
nts
inth
eSt
atem
ent
ofO
ther
Com
preh
ensi
veIn
com
ere
pres
ent
revi
sed
budg
et a
mou
nts
and
are
not a
udite
d.
40
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
e41
Oth
er s
igni
fican
t acc
ount
ing
polic
ies
and
pend
ing
acco
untin
g st
anda
rds
(con
t)
(g)
(h)
Pend
ing
Acc
ount
ing
Stan
dard
s
(i)
- - - -G
rant
s th
at a
re n
ot e
nfor
ceab
le a
nd/o
r not
suf
ficie
ntly
spe
cific
, will
not q
ualif
y fo
r def
erra
l, an
d co
ntin
ue to
be
reco
gnis
ed a
s re
venu
e as
soo
n as
they
are
con
trolle
d. C
ounc
il re
ceiv
es s
ever
al g
rant
s fo
r whi
ch th
ere
are
no
suffi
cien
tly s
peci
fic p
erfo
rman
ce o
blig
atio
ns, f
or e
xam
ple
the
Com
mon
wea
lth F
inan
cial
Ass
ista
nce
Gra
nts.
Th
ese
gran
ts w
ill co
ntin
ue b
eing
reco
gnis
ed a
s re
venu
e up
front
ass
umin
g no
cha
nge
to th
e cu
rrent
gra
nt
arra
ngem
ents
.
Fo
r Cou
ncil
ther
e w
ill no
t be
a si
gnifi
cant
effe
ct in
the
treat
men
t of a
ll gr
ants
with
suf
ficie
ntly
spe
cific
pe
rform
ance
obl
igat
ions
whe
re th
e co
nditi
ons
have
yet
to b
e fu
lfille
d at
yea
r end
. C
ounc
il cu
rrent
ly p
rese
nts
unex
pend
ed g
rant
inco
me
rece
ived
in n
ote
8. C
ounc
il's a
sses
smen
t is
that
the
maj
ority
of t
he a
mou
nts
unex
pend
ed fo
r the
yea
r, $4
4,00
0, w
ill be
exp
ende
d in
201
9/20
.
Cou
ncil
will
appl
y th
e st
anda
rd fr
om 1
Jul
y 20
19.
Dep
endi
ng o
n th
e re
spec
tive
cont
ract
ual t
erm
s, th
e ne
w re
quire
men
ts o
f AAS
B 15
may
resu
lt in
a c
hang
e to
th
e tim
ing
of re
venu
e fro
m s
ales
of g
oods
and
ser
vice
s su
ch th
at s
ome
reve
nue
may
nee
d to
be
defe
rred
as a
lia
bilit
y to
a la
ter r
epor
ting
perio
d to
the
exte
nt th
at C
ounc
il ha
s re
ceiv
ed c
ash,
but
has
not
met
its
asso
ciat
ed
perfo
rman
ce o
blig
atio
ns, (
a pr
omis
e to
tran
sfer
a g
ood
or s
ervi
ce).
Oth
er g
rant
s pr
esen
tly re
cogn
ised
as
reve
nue
upfro
nt m
ay b
e el
igib
le to
be
reco
gnis
ed a
s re
venu
e pr
ogre
ssiv
ely
as th
e as
soci
ated
per
form
ance
obl
igat
ions
are
sat
isfie
d, b
ut o
nly
if th
e as
soci
ated
per
form
ance
ob
ligat
ions
are
enf
orce
able
and
suf
ficie
ntly
spe
cific
.
The
stan
dard
has
bee
n de
ferre
d by
AAS
B 20
16-7
Def
erra
l of A
ASB1
5 fo
r Not
-for-P
rofit
Ent
ities
, unt
il th
e 20
19-2
0 re
porti
ng p
erio
d.
Gra
nts
rece
ived
to c
onst
ruct
non
-fina
ncia
l ass
ets
cont
rolle
d by
Cou
ncil
will
be re
cogn
ised
as
a lia
bilit
y, a
nd
subs
eque
ntly
reco
gnis
ed p
rogr
essi
vely
as
reve
nue
as C
ounc
il sa
tisfie
s its
per
form
ance
obl
igat
ions
und
er th
e gr
ant.
At p
rese
nt, s
uch
gran
ts a
re re
cogn
ised
as
reve
nue
upfro
nt.
AASB
15
intro
duce
s a
five-
step
pro
cess
for r
even
ue re
cogn
ition
, with
the
core
prin
cipl
e of
the
new
sta
ndar
d be
ing
for
entit
ies
to re
cogn
ise
reve
nue
to d
epic
t the
tran
sfer
of g
oods
or s
ervi
ces
to c
usto
mer
s in
am
ount
s th
at re
flect
the
cons
ider
atio
n (th
at is
, pay
men
t) to
whi
ch th
e en
tity
expe
cts
to b
e en
title
d in
exc
hang
e fo
r tho
se g
oods
or s
ervi
ces.
Acco
untin
g po
licy
chan
ges
will
aris
e in
the
timin
g of
reve
nue
reco
gniti
on, t
reat
men
t of c
ontra
cts
cost
s an
d co
ntra
cts
whi
ch c
onta
in a
fina
ncin
g el
emen
t.
Cou
ncil
has
anal
ysed
the
new
reve
nue
reco
gniti
on re
quire
men
ts n
otin
g th
at fu
ture
impa
cts
incl
ude:
AASB
15
Rev
enue
from
Con
tract
s w
ith C
usto
mer
s
Cou
ncil
has
appl
ied
this
sta
ndar
d fro
m 1
Jul
y 20
18 u
sing
a re
trosp
ectiv
e ap
proa
ch w
ith c
umul
ativ
e ca
tch-
up.
This
doe
s no
t req
uire
Cou
ncil
to re
stat
e co
mpa
rativ
e fig
ures
, but
doe
s re
quire
the
pres
enta
tion
of b
oth
qual
itativ
e an
d qu
antit
ativ
e di
sclo
sure
s fo
r affe
cted
item
s, a
long
with
a c
orre
spon
ding
adj
ustm
ent t
o th
e op
enin
g ba
lanc
e of
Acc
umul
ated
sur
plus
es
for t
rans
ition
al e
ffect
s of
re-m
easu
rem
ent.
The
effe
ct o
f ado
ptin
g AA
SB 9
as
at 1
Jul
y 20
18 w
as c
onsi
dere
d in
sign
ifica
nt a
nd n
o ad
just
men
t was
mad
e.
Impa
irmen
t of f
inan
cial
ass
ets
The
adop
tion
of A
ASB
9 ha
s fu
ndam
enta
lly c
hang
ed C
ounc
il’s a
ccou
ntin
g fo
r im
pairm
ent l
osse
s fo
r fin
anci
al a
sset
s by
re
plac
ing
AASB
139
’s in
curre
d lo
ss a
ppro
ach,
with
a fo
rwar
d-lo
okin
g ex
pect
ed c
redi
t los
s (E
CL)
app
roac
h. A
ASB
9 re
quire
s C
ounc
il to
reco
gnis
e an
allo
wan
ce fo
r EC
Ls fo
r all
finan
cial
ass
ets
not h
eld
at fa
ir va
lue
thro
ugh
prof
it or
loss
.
Cer
tain
new
acc
ount
ing
stan
dard
s an
d in
terp
reta
tions
hav
e be
en p
ublis
hed
that
are
not
man
dato
ry fo
r 30
June
201
9 re
porti
ng p
erio
ds. C
ounc
il's a
sses
smen
t of t
he im
pact
of t
he re
leva
nt n
ew s
tand
ards
and
inte
rpre
tatio
ns is
set
out
bel
ow.
Ado
ptio
n of
new
and
am
ende
d ac
coun
ting
stan
dard
sIn
the
curre
ntye
ar,
Cou
ncil
has
adop
ted
all
ofth
ene
wan
dre
vise
dSt
anda
rds
and
Inte
rpre
tatio
nsis
sued
byth
eAu
stra
lian
Acco
untin
gSt
anda
rds
Boar
dth
atar
ere
leva
ntto
itsop
erat
ions
and
effe
ctiv
efo
rthe
curre
ntan
nual
repo
rting
perio
d. T
hese
incl
ude:
AASB
9 F
inan
cial
Inst
rum
ents
This
sta
ndar
d re
plac
es th
e ex
istin
g st
anda
rd, A
ASB1
39: F
inan
cial
Inst
rum
ents
: Rec
ogni
tion
and
Mea
sure
men
t and
re
vise
s cl
assi
ficat
ion,
mea
sure
men
t and
dis
clos
ure
of fi
nanc
ial a
sset
s an
d lia
bilit
ies.
It r
educ
es th
e nu
mbe
r of
cate
gorie
s fo
r fin
anci
al a
sset
s an
d si
mpl
ifies
the
mea
sure
men
t cho
ices
, inc
ludi
ng th
e re
mov
al o
f im
pairm
ent t
estin
g of
as
sets
mea
sure
d at
fair
valu
e. C
lass
ifica
tion
of fi
nanc
ial a
sset
s is
det
erm
ined
by
Cou
ncil's
bus
ines
s m
odel
for h
oldi
ng
the
parti
cula
r ass
et a
nd it
s co
ntra
ctua
l cas
h flo
ws.
41
Bre
ak O
'Day
Cou
ncil
Not
es to
the
Fina
ncia
l Rep
ort
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
e41
Oth
er s
igni
fican
t acc
ount
ing
polic
ies
and
pend
ing
acco
untin
g st
anda
rds
(con
t)
(ii)
(iii)
(iv)
The
amen
dmen
ts a
ddre
ss a
n ac
know
ledg
e in
cons
iste
ncy
betw
een
the
requ
irem
ents
in A
ASB1
0, a
nd th
ose
in
AASB
128
(201
1) in
dea
ling
with
the
sale
or c
ontri
butio
n of
ass
ets
betw
een
an in
vest
or a
nd it
s as
soci
ate
or jo
int v
entu
re.
The
mai
n co
nseq
uenc
e of
the
amen
dmen
ts is
that
a fu
ll ga
in o
r los
s is
reco
gnis
ed w
hen
a tra
nsac
tion
invo
lves
a
busi
ness
(whe
ther
it is
hou
sed
in a
sub
sidi
ary
or n
ot).
A pa
rtial
gai
n or
loss
is re
cogn
ised
whe
n a
trans
actio
n in
volv
es
asse
ts th
at d
o no
t con
stitu
te a
bus
ines
s, e
ven
if th
ese
asse
ts a
re h
ouse
d in
a s
ubsi
diar
y.
AASB
105
8 ap
plie
s w
hen
Cou
ncil
rece
ives
vol
unte
er s
ervi
ces
or e
nter
s in
to o
ther
tran
sact
ions
in w
hich
the
cons
ider
atio
n to
acq
uire
an
asse
t is
sign
ifica
ntly
less
than
the
fair
valu
e of
the
asse
t, an
d w
here
the
asse
t is
prin
cipa
lly
to e
nabl
e C
ounc
il to
furth
er it
s ob
ject
ives
. In
case
s w
here
Cou
ncil
ente
rs in
to o
ther
tran
sact
ions
, Cou
ncil
reco
gnis
es
and
mea
sure
s th
e as
set a
t fai
r val
ue in
acc
orda
nce
with
the
appl
icab
le A
ustra
lian
Acco
untin
g St
anda
rd (e
.g. A
ASB
116
Prop
erty
, Pla
nt a
nd E
quip
men
t).
This
sta
ndar
d ha
s be
en d
efer
red
until
the
2019
-20
repo
rting
per
iod.
AASB
105
8 su
pers
edes
all
the
inco
me
reco
gniti
on re
quire
men
ts re
latin
g to
cou
ncils
, pre
viou
sly
in A
ASB
1004
C
ontri
butio
ns. T
he ti
min
g of
inco
me
reco
gniti
on u
nder
AAS
B 10
58 d
epen
ds o
n w
heth
er a
tran
sact
ion
give
s ris
e to
a
liabi
lity
or o
ther
per
form
ance
obl
igat
ion,
or a
con
tribu
tion
by o
wne
rs, r
elat
ed to
an
asse
t (su
ch a
s ca
sh o
r ano
ther
ass
et)
rece
ived
.
The
calc
ulat
ion
of th
e le
ase
liabi
lity
will
take
into
acc
ount
app
ropr
iate
dis
coun
t rat
es, a
ssum
ptio
ns a
bout
the
leas
e te
rm,
and
incr
ease
s in
leas
e pa
ymen
ts. A
cor
resp
ondi
ng ri
ght t
o us
e as
sets
will
be re
cogn
ised
, whi
ch w
ill be
am
ortis
ed o
ver
the
term
of t
he le
ase.
Ren
t exp
ense
will
no lo
nger
be
show
n. T
he p
rofit
and
loss
impa
ct o
f the
leas
es w
ill be
thro
ugh
amor
tisat
ion
and
inte
rest
cha
rges
. In
the
Stat
emen
t of C
ash
Flow
s le
ase
paym
ents
will
be s
how
n as
cas
h flo
ws
from
fin
anci
ng a
ctiv
ities
inst
ead
of o
pera
ting
activ
ities
.
This
sta
ndar
d is
app
licab
le to
ann
ual r
epor
ting
perio
ds b
egin
ning
on
or a
fter 1
Jan
uary
201
9. C
ounc
il w
ill ap
ply
the
stan
dard
from
1 J
uly
2019
.
AASB
105
8 al
so e
ncom
pass
es n
on-c
ontra
ctua
l sta
tuto
ry in
com
e su
ch a
s ra
tes,
taxe
s an
d fin
es.
Cou
ncil
curre
ntly
re
cogn
ises
inco
me
whe
n re
ceiv
ed.
Und
er A
ASB
1058
, inc
ome
is re
cogn
ised
whe
n th
e ta
xabl
e ev
ent h
as o
ccur
red.
An
impa
ct fo
r Cou
ncil
is th
at p
repa
id ra
tes
rece
ived
prio
r to
the
begi
nnin
g of
a ra
ting
perio
d, w
ill no
w b
e re
cogn
ised
as
a fin
anci
al li
abilit
y un
til th
e co
mm
ence
men
t of t
hat r
atin
g pe
riod.
The
impa
ct to
Cou
ncil
will
be th
at re
venu
e re
cogn
ised
w
hen
rece
ived
from
Rat
es a
nd C
harg
es in
adv
ance
as
disc
lose
d in
not
e 2.
1, w
ill no
w b
e re
cord
ed a
s a
liabi
lity,
with
re
venu
e de
ferre
d un
til th
e co
mm
ence
men
t of t
he a
pplic
able
ratin
g pe
riod.
All o
ther
Aus
tralia
n ac
coun
ting
stan
dard
s an
d in
terp
reta
tions
with
futu
re e
ffect
ive
date
s ar
e ei
ther
not
app
licab
le to
C
ounc
il's a
ctiv
ities
, or h
ave
no m
ater
ial i
mpa
ct.
Less
or a
ccou
ntin
g un
der A
ASB
16 re
mai
ns la
rgel
y un
chan
ged.
For
fina
nce
leas
es, t
he le
ssor
reco
gnis
es a
rece
ivab
le
equa
l to
the
net i
nves
tmen
t in
the
leas
e. L
ease
rece
ipts
from
ope
ratin
g le
ases
are
reco
gnis
ed a
s in
com
e ei
ther
on
a st
raig
ht-li
ne b
asis
or a
noth
er s
yste
mat
ic b
asis
whe
re a
ppro
pria
te.
AASB
201
7-5
Amen
dmen
ts to
Aus
tralia
n Ac
coun
ting
Stan
dard
s –
Effe
ctiv
e D
ate
of A
men
dmen
ts to
AAS
B 10
and
AA
SB 1
28 a
nd E
dito
rial C
orre
ctio
n, a
pplic
able
to a
nnua
l rep
ortin
g pe
riods
beg
inni
ng o
n or
afte
r 1 J
anua
ry 2
022.
AASB
105
8 In
com
e of
Not
-for-P
rofit
Ent
ities
If th
e tra
nsac
tion
is a
tran
sfer
of a
fina
ncia
l ass
et to
ena
ble
Cou
ncil
to a
cqui
re o
r con
stru
ct a
reco
gnis
able
non
-fina
ncia
l as
set t
o be
con
trolle
d by
cou
ncil
(i.e.
an
in-s
ubst
ance
acq
uisi
tion
of a
non
-fina
ncia
l ass
et),
Cou
ncil
reco
gnis
es a
liab
ility
for t
he e
xces
s of
the
fair
valu
e of
the
trans
fer o
ver a
ny re
late
d am
ount
s re
cogn
ised
. Cou
ncil
will
reco
gnis
e in
com
e as
it
satis
fies
its o
blig
atio
ns u
nder
the
trans
fer,
sim
ilarly
to in
com
e re
cogn
ition
in re
latio
n to
per
form
ance
obl
igat
ions
und
er
AASB
15
as d
iscu
ssed
abo
ve.
AASB
16
Leas
es
AASB
16
intro
duce
s a
sing
le le
ssee
acc
ount
ing
mod
el a
nd re
quire
s a
less
ee to
reco
gnis
e as
sets
and
liab
ilitie
s fo
r all
leas
es w
ith a
term
of m
ore
than
12
mon
ths,
unl
ess
the
unde
rlyin
g as
set i
s of
low
val
ue. A
less
ee is
requ
ired
to
reco
gnis
e a
right
-of-u
se a
sset
repr
esen
ting
its ri
ght t
o us
e th
e un
derly
ing
leas
ed a
sset
and
a le
ase
liabi
lity
repr
esen
ting
its o
blig
atio
ns to
mak
e le
ase
paym
ents
.
42
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
e42
Ben
chm
ark
2019
2018
2017
2016
$$
$$
(a)
Und
erly
ing
surp
lus
or d
efic
it
Net
resu
lt fo
r the
yea
r2,
749,
795
3,34
3,74
82,
896,
781
3,56
1,19
4
Less
non
-ope
ratin
g in
com
e
Cap
ital g
rant
s1,
719,
523
2,30
0,48
71,
283,
291
1,98
8,64
4FA
Gs
in a
dvan
ce33
,505
85,4
251,
377,
088
(1,2
97,9
26)
Dis
posa
l of a
sset
s-
-
15
1,66
0-
Fl
ood
Gra
nt-
-
-
2,
628,
405
Con
tribu
tions
- no
n m
onet
ary
asse
ts-
40
8,60
0
82,0
9783
3,00
0
Add
non-
oper
atio
nal e
xpen
ses
Floo
d da
mag
e re
ctifi
catio
n-
16
,951
417,
519
280,
507
-
125,
944
191,
651
-
Und
erly
ing
surp
lus/
defic
it50
0,00
0
99
6,76
769
2,13
161
1,81
5(3
10,4
22)
(b)
Und
erly
ing
surp
lus
ratio
Und
erly
ing
surp
lus
or d
efic
it99
6,76
769
2,13
161
1,81
5(3
10,4
22)
Rec
urre
nt in
com
e14
,111
,105
13,7
44,1
3913
,756
,903
13,5
20,6
55
Und
erly
ing
surp
lus
ratio
%0%
7.1%
5.0%
4.4%
-2.3
%
(c)
Net
fina
ncia
l lia
bilit
ies
Liqu
id a
sset
s le
ss
9,58
2,25
210
,217
,110
8,29
8,45
67,
472,
837
tota
l lia
bilit
ies
11,5
06,3
6211
,335
,055
10,7
35,2
7410
,220
,119
Net
fina
ncia
l lia
bilit
ies
0(1
,924
,110
)(1
,117
,945
)(2
,436
,818
)(2
,747
,282
)
(d)
Net
fina
ncia
l lia
bilit
ies
ratio
Net
fina
ncia
l lia
bilit
ies
(1,9
24,1
10)
(1,1
17,9
45)
(2,4
36,8
18)
(2,7
47,2
82)
Rec
urre
nt in
com
e14
,111
,105
13,7
44,1
3913
,756
,903
13,5
20,6
55
Net
fina
ncia
l lia
bilit
ies
ratio
%0%
- (5
0%)
-13.
6%-8
.1%
-17.
7%-2
0.3%
(e)
Ass
et c
onsu
mpt
ion
ratio
Tran
spor
t Inf
rast
ruct
ure
Dep
reci
ated
repl
acem
ent c
ost
94,7
32,1
5595
,507
,764
92,6
90,9
0688
,116
,717
Cur
rent
repl
acem
ent c
ost
143,
222,
739
142,
664,
027
138,
752,
307
135,
652,
822
Asse
t con
sum
ptio
n ra
tio %
66%
67%
67%
65%
Build
ings
Dep
reci
ated
repl
acem
ent c
ost
10,3
55,5
2710
,619
,329
10,2
75,2
748,
855,
997
Cur
rent
repl
acem
ent c
ost
10,8
65,1
4211
,593
,166
11,0
07,1
819,
352,
269
Asse
t con
sum
ptio
n ra
tio %
95%
92%
93%
95%
Dra
inag
eD
epre
ciat
ed re
plac
emen
t cos
t18
,154
,222
17,2
36,9
1217
,566
,264
17,4
93,6
21C
urre
nt re
plac
emen
t cos
t29
,053
,049
27,2
40,9
4427
,240
,946
26,8
11,3
54
Asse
t con
sum
ptio
n ra
tio %
62%
63%
64%
65%
Man
agem
ent i
ndic
ator
s
For t
he Y
ear E
nded
30
June
201
9N
otes
to th
e Fi
nanc
ial R
epor
t
This
ratio
indi
cate
s th
e ne
t fin
anci
al o
blig
atio
ns o
f Cou
ncil
com
pare
d to
its
recu
rrent
inco
me.
This
ratio
ser
ves
as a
n ov
eral
l mea
sure
of f
inan
cial
ope
ratin
g ef
fect
iven
ess.
This
mea
sure
sho
ws
whe
ther
Cou
ncil's
tota
l lia
bilit
ies
can
be m
et b
y its
liqu
id a
sset
s. A
n ex
cess
of t
otal
liab
ilitie
s ov
er li
quid
ass
ets
mea
ns th
at, i
f all
liabi
litie
s fe
ll du
e at
onc
e, a
dditi
onal
reve
nue
wou
ld b
e ne
eded
to fu
nd th
e sh
ortfa
ll.
Net
loss
on
disp
osal
of a
sset
s fo
r abn
orm
al re
ason
s
Cou
ncil
has
achi
eved
the
benc
hmar
k in
the
past
thre
e ye
ars.
This
ratio
indi
cate
s th
e le
vel o
f ser
vice
pot
entia
l ava
ilabl
e in
Cou
ncil's
exi
stin
g as
set b
ase.
The
inte
nt o
f the
und
erly
ing
resu
lt is
to s
how
the
outc
ome
of a
cou
ncil’s
nor
mal
or u
sual
day
to d
ay o
pera
tions
.
An a
sset
con
sum
ptio
n ra
tio h
as b
een
calc
ulat
ed in
rela
tion
to e
ach
asse
t cla
ss re
quire
d to
be
incl
uded
in th
e lo
ng-te
rm s
trate
gic
asse
t m
anag
emen
t pla
n of
Cou
ncil.
43
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
019
Not
es to
the
Fina
ncia
l Rep
ort
Not
e42
Man
agem
ent i
ndic
ator
s (c
ont.)
2019
2018
2017
2016
$$
$$
(f)A
sset
rene
wal
fund
ing
ratio
Tran
spor
t Inf
rast
ruct
ure
Proj
ecte
d ca
pita
l fun
ding
out
lays
**1,
239,
000
1,84
9,00
01,
522,
000
2,04
9,00
0Pr
ojec
ted
capi
tal e
xpen
ditu
re fu
ndin
g***
1,38
0,00
01,
547,
000
1,51
3,00
01,
937,
000
Asse
t ren
ewal
fund
ing
ratio
%90
-100
%90
%12
0%10
1%10
6%
Build
ings
Proj
ecte
d ca
pita
l fun
ding
out
lays
**32
0,00
014
8,00
019
2,00
019
2,00
0Pr
ojec
ted
capi
tal e
xpen
ditu
re fu
ndin
g***
245,
000
200,
000
190,
000
230,
000
Asse
t ren
ewal
fund
ing
ratio
%90
-100
%13
1%74
%10
1%83
%
Dra
inag
ePr
ojec
ted
capi
tal f
undi
ng o
utla
ys**
50,0
0050
,000
85,0
0015
,000
Proj
ecte
d ca
pita
l exp
endi
ture
fund
ing*
**50
,000
50,0
0085
,000
15,0
00
Asse
t ren
ewal
fund
ing
ratio
%90
-100
%10
0%10
0%10
0%10
0%
(g)
Ass
et s
usta
inab
ility
ratio
2019
2018
2017
2016
$$
$$
Cap
ex o
n re
plac
emen
t/ren
ewal
of e
xist
ing
asse
ts3,
918,
377
3,91
7,92
35,
198,
709
2,79
9,84
8An
nual
dep
reci
atio
n ex
pens
e3,
441,
977
3,54
6,09
83,
359,
005
3,61
3,86
9
Asse
t sus
tain
abilit
y ra
tio %
100%
114%
110%
155%
77%
Cap
ital
rene
wal
ex
pend
iture
Cap
ital n
ew
/upg
rade
ex
pend
iture
Tota
l Cap
ital
Expe
nditu
re
By a
sset
cla
ss$
$$
Land
impr
ovem
ents
315,
863
1,
802,
713
2,
118,
576
Bu
ildin
gs16
6,42
6
1,99
0
168,
416
Pl
ant,
mac
hine
ry a
nd e
quip
men
t82
7,04
3
- 82
7,04
3
Fixt
ures
, fitt
ings
and
furn
iture
218,
914
55
,419
27
4,33
3
Roa
ds1,
715,
058
26
4,16
1
1,97
9,21
9
Brid
ges
636,
617
28
,347
66
4,96
4
Dra
inag
e38
,456
1,
075,
760
1,
114,
216
To
tal
3,91
8,37
7
3,22
8,39
0
7,14
6,76
7
An a
sset
rene
wal
fund
ing
ratio
is c
alcu
late
d in
rela
tion
to e
ach
asse
t cla
ss re
quire
d to
be
incl
uded
in a
long
-term
stra
tegi
c as
set
man
agem
ent p
lan
of C
ounc
il. C
ounc
il ha
s pr
epar
ed a
long
-term
stra
tegi
c as
set m
anag
emen
t pla
n w
hich
was
ado
pted
in F
ebru
ary
2018
.
This
ratio
cal
cula
tes
the
exte
nt to
whi
ch C
ounc
il is
mai
ntai
ning
ope
ratin
g ca
paci
ty th
roug
h re
new
al o
f the
ir ex
istin
g as
set b
ase.
** C
urre
nt v
alue
of p
roje
cted
cap
ital f
undi
ng o
utla
ys fo
r an
asse
t ide
ntifi
ed in
Cou
ncil's
long
-term
fina
ncia
l pla
n.
*** V
alue
of p
roje
cted
cap
ital e
xpen
ditu
re fu
ndin
g fo
r an
asse
t ide
ntifi
ed in
Cou
ncil's
long
-term
stra
tegi
c as
set m
anag
emen
t pla
n.
This
ratio
mea
sure
s C
ounc
il's c
apac
ity to
fund
futu
re a
sset
repl
acem
ent r
equi
rem
ents
.
****
Cou
ncil's
long
term
stra
tegi
c m
anag
emen
t pla
n ha
s re
cent
ly b
een
deve
lope
d he
nce
no ra
tios
are
avai
labl
e fo
r ear
lier y
ears
.
44
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Not
e43
Cou
ncil
mea
sure
s an
d re
cogn
ises
the
follo
win
g as
sets
at f
air v
alue
on
a re
curri
ng b
asis
:In
vest
men
t in
wat
er c
orpo
ratio
nPr
oper
ty, i
nfra
stru
ctur
e pl
ant a
nd e
quip
men
t- L
and
- Bui
ldin
gs, i
nclu
ding
foot
path
s &
cycl
eway
s- R
oads
- Brid
ges
- Oth
er in
frast
ruct
ure
(a)
Fair
Valu
e H
iera
rchy
Leve
l 1
Leve
l 2
Leve
l 3
As
at 3
0 Ju
ne 2
019
Not
eLe
vel 1
Leve
l 2Le
vel 3
Tota
lR
ecur
ring
fair
valu
e m
easu
rem
ents
$$
$$
Inve
stm
ent i
n w
ater
cor
pora
tion
25-
-
38,6
72,5
25
38
,672
,525
Land
25-
5,75
2,00
0
-
5,75
2,00
0
La
nd u
nder
road
s23
-
2,
628,
405
-
2,
628,
405
Build
ings
25-
10,3
70,2
22
-
10
,370
,222
Roa
ds, i
nclu
ding
foot
path
s &
cycl
eway
s25
-
-
72
,928
,054
72,9
28,0
54
Br
idge
s25
-
-
21
,804
,101
21,8
04,1
01
D
rain
age
25-
-
18,1
54,2
22
18
,154
,222
-
18
,750
,627
15
1,55
8,90
2
170,
309,
529
As
at 3
0 Ju
ne 2
018
Not
eLe
vel 1
Leve
l 2Le
vel 3
Tota
lR
ecur
ring
fair
valu
e m
easu
rem
ents
$$
$$
Inve
stm
ent i
n w
ater
cor
pora
tion
25-
-
33,7
17,9
15
33
,717
,915
Land
25-
6,40
3,11
0
-
6,40
3,11
0
La
nd u
nder
road
s23
-
2,
628,
405
-
2,
628,
405
Build
ings
25-
10,6
34,0
24
-
10
,634
,024
Roa
ds, i
nclu
ding
foot
path
s &
cycl
eway
s25
-
-
73
,785
,490
73,7
85,4
90
Br
idge
s25
-
-
21
,722
,274
21,7
22,2
74
D
rain
age
25-
-
17,2
36,9
12
17
,236
,912
-
19
,665
,539
14
6,46
2,59
1
166,
128,
130
(b)
Hig
hest
and
bes
t use
(c)
Inve
stm
ent i
n w
ater
cor
pora
tion
Land
Not
es to
the
Fina
ncia
l Rep
ort
For t
he Y
ear E
nded
30
June
201
6
Fair
Valu
e M
easu
rem
ents
Cou
ncil
does
not
mea
sure
any
liab
ilitie
s at
fair
valu
e on
a re
curri
ng b
asis
.
AASB
13
Fair
Valu
e M
easu
rem
ent r
equi
res
all a
sset
s an
d lia
bilit
ies
mea
sure
d at
fair
valu
e to
be
assi
gned
to a
leve
l in
the
fair
valu
e hi
erar
chy
as fo
llow
s:
Una
djus
ted
quot
ed p
rices
in a
ctiv
e m
arke
ts fo
r ide
ntic
al a
sset
s or
liab
ilitie
s th
at th
e en
tity
can
acce
ss a
t the
mea
sure
men
t dat
e.
Inpu
ts o
ther
than
quo
ted
pric
es in
clud
ed w
ithin
Lev
el 1
that
are
obs
erva
ble
for t
he
asse
t or l
iabi
lity,
eith
er d
irect
ly o
r ind
irect
ly.
Uno
bser
vabl
e in
puts
for t
he a
sset
or l
iabi
lity.
The
fair
valu
esof
the
asse
tsar
ede
term
ined
usin
gva
luat
ion
tech
niqu
esw
hich
max
imis
eth
eus
eof
obse
rvab
leda
ta,
whe
reit
isav
aila
ble,
and
min
imis
eth
eus
eof
entit
ysp
ecifi
ces
timat
es.I
fone
orm
ore
ofth
esi
gnifi
cant
inpu
tsis
notb
ased
onob
serv
able
mar
ket
data
,the
asse
tis
incl
uded
inle
vel3
.Thi
sis
the
case
forC
ounc
ilin
frast
ruct
ure
asse
ts,w
hich
are
ofa
spec
ialis
tnat
ure
forw
hich
ther
eis
noac
tive
mar
ket
for
sim
ilar
orid
entic
alas
sets
.The
seas
sets
are
valu
edus
ing
aco
mbi
natio
nof
obse
rvab
lean
dun
obse
rvab
lein
puts
.
The
tabl
ebe
low
show
sth
eas
sign
edle
vel
for
each
asse
tan
dlia
bilit
yhe
ldat
fair
valu
eby
the
Cou
ncil.
The
tabl
epr
esen
tsth
eC
ounc
il's a
sset
s an
d lia
bilit
ies
mea
sure
d an
d re
cogn
ised
at f
air v
alue
at 3
0 Ju
ne 2
019.
Ther
e w
ere
no tr
ansf
ers
betw
een
leve
ls 1
and
2 d
urin
g th
e ye
ar, n
or b
etw
een
leve
ls 2
and
3.
All a
sset
s va
lued
at f
air v
alue
in th
is n
ote
are
bein
g us
ed fo
r the
ir hi
ghes
t and
bes
t use
.
Valu
atio
n te
chni
ques
and
sig
nific
ant i
nput
s us
ed to
der
ive
fair
valu
es
Cou
ncil's
inve
stm
enti
nTa
sWat
eris
valu
edat
itsfa
irva
lue
atba
lanc
eda
te.
Fair
valu
ew
asde
term
ined
byus
ing
Cou
ncil's
owne
rshi
pin
tere
stag
ains
tthe
wat
erco
rpor
atio
n's
neta
sset
valu
eat
bala
nce
date
. At
30Ju
ne20
19,C
ounc
ilco
ntin
ued
toho
lda
2.08
%(2
018,
2.10
%)
owne
rshi
pin
tere
stin
TasW
ater
whi
chis
base
don
sche
dule
2of
the
Cor
pora
tion'
sC
onst
itutio
nw
hich
refle
cts
the
Cou
ncil's
votin
grig
hts.
Cou
ncil’
sin
vest
men
tis
nott
rade
din
anac
tive
mar
keta
ndis
only
sens
itive
toflu
ctua
tions
inth
eva
lue
ofTa
sWat
er’s
net
asse
ts.
Land
fair
valu
es w
ere
dete
rmin
ed b
y th
e Va
luer
-Gen
eral
as
part
of th
e m
unic
ipal
reva
luat
ion
at 3
0 Ju
ne 2
019.
45
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
016
Not
e43
Fair
Valu
e M
easu
rem
ents
(con
t.)
Land
und
er ro
ads
Bui
ldin
gs
Infr
astr
uctu
re a
sset
s
Roa
ds, i
nclu
ding
foot
path
s &
cycl
eway
s
Brid
ges
Dra
inag
e
Oth
er In
frast
ruct
ure
Oth
er in
frast
ruct
ure
is n
ot d
eem
ed to
be
sign
ifica
nt in
term
s of
Cou
ncil's
Sta
tem
ent o
f Fin
anci
al P
ositi
on.
Whe
reC
ounc
ilbu
ildin
gsar
eof
asp
ecia
listn
atur
e(e
ghe
ritag
ebu
ildin
gs)a
ndth
ere
isno
activ
em
arke
tfor
the
asse
ts,f
airv
alue
has
been
dete
rmin
edon
the
basi
sof
repl
acem
entw
itha
new
asse
thav
ing
sim
ilars
ervi
cepo
tent
ial.
The
gros
scu
rrent
valu
esha
vebe
ende
rived
from
refe
renc
e to
mar
ket d
ata
for r
ecen
t pro
ject
s an
d co
stin
g gu
ides
.
CR
Cis
base
don
the
unit
pric
efo
rthe
com
pone
ntty
pe.F
orpi
pes,
the
unit
pric
eis
mul
tiplie
dby
the
asse
t'sle
ngth
.The
unit
pric
efo
rpi
pes
is b
ased
on
the
cons
truct
ion
mat
eria
l as
wel
l as
the
dept
h th
e pi
pe is
laid
.
AllC
ounc
ilin
frast
ruct
ure
asse
tsw
ere
fair
valu
edus
ing
writ
ten
dow
ncu
rrent
repl
acem
entc
ost.
This
valu
atio
nco
mpr
ises
the
asse
t'scu
rrent
repl
acem
entc
ost(
CR
C)l
ess
accu
mul
ated
depr
ecia
tion
calc
ulat
edon
the
basi
sof
such
cost
tore
flect
the
alre
ady
cons
umed
orex
pire
dfu
ture
econ
omic
bene
fits
ofth
eas
set.
Cou
ncil
first
dete
rmin
edth
egr
oss
cost
ofre
plac
ing
the
full
serv
ice
pote
ntia
loft
heas
set a
nd th
en a
djus
ted
this
am
ount
to ta
ke a
ccou
nt o
f the
exp
ired
serv
ice
pote
ntia
l of t
he a
sset
.
CR
Cw
asm
easu
red
byre
fere
nce
toth
elo
wes
tco
stat
whi
chth
egr
oss
futu
reec
onom
icbe
nefit
sof
the
asse
tco
uld
curre
ntly
beob
tain
edin
the
norm
alco
urse
ofbu
sine
ss.T
here
sulti
ngva
luat
ion
refle
cts
the
cost
ofre
plac
ing
the
exis
ting
econ
omic
bene
fits
base
don
an
effic
ient
set
of m
oder
n eq
uiva
lent
ass
ets
to a
chie
ve th
e re
quire
d le
vel o
f ser
vice
out
put.
The
unit
rate
s(la
bour
and
mat
eria
ls)a
ndqu
antit
ies
appl
ied
tode
term
ine
the
CR
Cof
anas
seto
rass
etco
mpo
nent
wer
eba
sed
ona
"Gre
enfie
ld"
assu
mpt
ion
mea
ning
that
the
CR
Cw
asde
term
ined
asth
efu
llco
stof
repl
acem
ent
with
ane
was
set
incl
udin
gco
mpo
nent
s th
at m
ay n
ot n
eed
to b
e re
plac
ed, s
uch
as e
arth
wor
ks.
The
leve
lof
accu
mul
ated
depr
ecia
tion
for
infra
stru
ctur
eas
sets
was
dete
rmin
edba
sed
onth
eag
eof
the
asse
tand
the
usef
ullif
ead
opte
d by
Cou
ncil
for t
he a
sset
type
. Est
imat
ed u
sefu
l liv
es a
nd re
sidu
al v
alue
s ar
e di
sclo
sed
in N
ote
17.
The
calc
ulat
ion
ofD
RC
invo
lves
anu
mbe
rofi
nput
sth
atre
quire
judg
emen
tand
are
ther
efor
ecl
asse
das
unob
serv
able
.Whi
leth
ese
judg
emen
tsar
em
ade
byqu
alifi
edan
dex
perie
nced
staf
f,di
ffere
ntju
dgem
ents
coul
dre
sult
ina
diffe
rent
valu
atio
n.Th
eta
ble
at(d
)be
low
sum
mar
ises
the
effe
ct th
at c
hang
es in
the
mos
t sig
nific
ant u
nobs
erva
ble
inpu
ts w
ould
hav
e on
the
valu
atio
n.
The
met
hods
for c
alcu
latin
g C
RC
are
des
crib
ed u
nder
indi
vidu
al a
sset
cat
egor
ies
belo
w.
Cou
ncil
cate
goris
esits
road
infra
stru
ctur
ein
tour
ban
and
rura
lroa
dsan
dth
enfu
rther
sub-
cate
goris
esth
ese
into
seal
edan
dun
seal
edro
ads.
Allr
oad
segm
ents
are
then
com
pone
ntis
edin
tofo
rmat
ion,
pave
men
t,su
b-pa
vem
ent
and
seal
(whe
reap
plic
able
).C
ounc
ilas
sum
esth
aten
viro
nmen
talf
acto
rssu
chas
soil
type
,cl
imat
ean
dto
pogr
aphy
are
cons
iste
ntac
ross
each
segm
ent.
Cou
ncil
also
assu
mes
a s
egm
ent i
s de
sign
ed a
nd c
onst
ruct
ed to
the
sam
e st
anda
rd a
nd u
ses
a co
nsis
tent
am
ount
of l
abou
r and
mat
eria
ls.
CR
Cis
base
don
the
road
area
mul
tiplie
dby
aun
itpr
ice;
the
unit
pric
ebe
ing
anes
timat
eof
labo
uran
dm
ater
iali
nput
s,se
rvic
esco
sts,
and
over
head
allo
catio
ns.
For
inte
rnal
cons
truct
ion
estim
ates
,m
ater
iala
ndse
rvic
espr
ices
are
base
don
exis
ting
supp
lier
cont
ract
rate
sor
supp
lier
pric
elis
tsan
dla
bour
wag
era
tes
are
base
don
Cou
ncil's
Ente
rpris
eBa
rgai
ning
Agre
emen
t(EB
A).W
here
cons
truct
ion
is o
utso
urce
d, C
RC
is b
ased
on
the
aver
age
of c
ompl
eted
sim
ilar p
roje
cts
over
the
last
few
yea
rs.
Afu
llva
luat
ion
ofbr
idge
asse
tsw
asun
derta
ken
byin
depe
nden
tval
uers
,Tas
Span
,effe
ctiv
eJu
ne20
18.E
ach
brid
geis
asse
ssed
indi
vidu
ally
and
com
pone
ntis
edin
tosu
b-as
sets
repr
esen
ting
the
deck
and
sub-
stru
ctur
e.Th
eva
luat
ion
isba
sed
onth
em
ater
ialt
ype
used
for c
onst
ruct
ion
and
the
deck
and
sub
-stru
ctur
e ar
ea.
Rev
alua
tion
and
asse
ssm
ents
ofdr
aina
gew
asun
derta
ken
byC
ounc
ilO
ffice
rsas
at30
June
2019
.The
valu
atio
nsw
ere
base
don
depr
ecia
ted
repl
acem
ent c
ost u
sing
uni
t rep
lace
men
t rat
es p
rovi
ded
by A
JL C
onsu
lting
Eng
inee
rs.
Con
sist
entw
ithro
ads,
Cou
ncil
assu
mes
that
envi
ronm
enta
lfac
tors
such
asso
ilty
pe,c
limat
ean
dto
pogr
aphy
are
cons
iste
ntac
ross
each
segm
enta
ndth
ata
segm
enti
sde
sign
edan
dco
nstru
cted
toth
esa
me
stan
dard
and
uses
aco
nsis
tent
amou
ntof
labo
uran
dm
ater
ials
.
Afu
llva
luat
ion
ofro
ads
was
unde
rtake
nby
inde
pend
entv
alue
rs,M
alon
eyAs
setM
anag
emen
tSy
stem
s,ef
fect
ive
1Ju
ly20
16on
depr
ecia
ted
repl
acem
ent c
ost.
The
valu
es w
ere
adju
sted
as
at 3
0 Ju
ne 2
017
to re
flect
the
mov
emen
t.
Land
und
er ro
ads
fair
valu
es w
ere
dete
rmin
ed u
sing
the
Valu
er-G
ener
al a
djus
tmen
t fac
tors
201
4 to
201
8.
The
fair
valu
e of
bui
ldin
gs w
ere
also
det
erm
ined
by
the
Valu
er-G
ener
al a
t 30
June
201
9.
46
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
016
Not
e43
Fair
Valu
e M
easu
rem
ents
(con
t.)
(d)
Uno
bser
vabl
e in
puts
and
sen
sitiv
ities
Asse
t / li
abili
ty c
ateg
ory*
C
arry
ing
amou
nt (a
t fai
r va
lue)
Use
ful l
ife
Brid
ges
$ 2
1,80
4,10
1
(e)
Valu
atio
n pr
oces
ses
(f)A
sset
s an
d lia
bilit
ies
not m
easu
red
at fa
ir va
lue
but f
or w
hich
fair
valu
e is
dis
clos
ed
Not
e44
Con
tinge
nt li
abili
ties
and
cont
inge
nt a
sset
s20
1920
18
$$
Con
tinge
nt li
abili
ties
-
9,
500
10
9,00
0
109,
000
10
9,00
0
118,
500
Con
tinge
nt a
sset
s16
8,79
8
57,9
88
16
8,79
8
57,9
88
Roa
ds $
72,
928,
054
Ref
er N
ote
25Th
e lo
nger
the
usef
ul li
fe, t
he
high
er th
e fa
ir va
lue
Use
ful l
ifeR
efer
Not
e 25
The
long
er th
e us
eful
life
, the
hi
gher
the
fair
valu
e
Uni
t rep
lace
men
t co
st p
er s
qm
Dra
inag
e $
18,
154,
222
Uni
t pric
e pe
r m
etre
From
$79
/m u
p to
$1,
649/
m,
depe
ndin
g on
pi
pe d
iam
eter
The
high
er th
e un
it pr
ice
the
high
er th
e fa
ir va
lue
Use
ful l
ifeR
efer
Not
e 25
The
long
er th
e us
eful
life
, the
hi
gher
the
fair
valu
e
Key
unob
serv
able
in
puts
*
Expe
cted
rang
e of
inpu
tsD
escr
iptio
n of
how
cha
nges
in
inpu
ts w
ill af
fect
the
fair
valu
e
from
$9/
sqm
(u
nsea
led)
up
to
$40/
sqm
(s
eale
d)
The
high
er th
e un
it co
st, t
he
high
er th
e fa
ir va
lue
Cou
ncil's
curre
ntpo
licy
fort
heva
luat
ion
ofpr
oper
ty,i
nfra
stru
ctur
e,pl
anta
ndeq
uipm
enta
ndin
vest
men
tin
wat
erco
rpor
atio
nis
seto
utin
not
e 25
and
20
resp
ectiv
ely.
Non
-recu
rring
fair
valu
e m
easu
rem
ents
are
mad
e at
the
poin
t of r
ecla
ssifi
catio
n by
a re
gist
ered
val
uer.
Cou
ncil
does
not
hav
e as
sets
and
liab
ilitie
s w
hich
are
not
mea
sure
d at
fair
valu
e, b
ut fo
r whi
ch fa
ir va
lues
are
dis
clos
ed in
oth
er
note
s.C
ounc
ilbo
rrow
ings
are
mea
sure
dat
amor
tised
cost
with
inte
rest
reco
gnis
edin
stat
emen
tofc
ompr
ehen
sive
inco
me
whe
nin
curre
d.Th
e fa
ir va
lue
of b
orro
win
gs d
iscl
osed
in n
ote
37 is
pro
vide
d by
Tas
corp
(lev
el 2
).
The
carry
ing
amou
nts
oftra
dere
ceiv
able
san
dtra
depa
yabl
esar
eas
sum
edto
appr
oxim
ate
thei
rfai
rval
ues
due
toth
eirs
hort-
term
natu
re (L
evel
2).
*The
re w
ere
no s
igni
fican
t int
er-re
latio
nshi
ps b
etw
een
unob
serv
able
inpu
ts th
at m
ater
ially
affe
ct fa
ir va
lues
.
Out
stan
ding
lega
l mat
ters
Secu
rity
depo
sit g
uara
ntee
s
Secu
rity
depo
sit g
uara
ntee
s
Tota
l con
tinge
nt li
abili
ties
Tota
l con
tinge
nt a
sset
s
47
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
tN
otes
to th
e Fi
nanc
ial R
epor
tFo
r the
Yea
r End
ed 3
0 Ju
ne 2
016
Not
e45
Mat
eria
l bud
get v
aria
tions
Rev
enue
s
(i)U
ser f
ees
(ii)
Inte
rest
(iii)
Oth
er in
com
e
(iv)
Gra
nts
Expe
nses
(i)Em
ploy
ee b
enef
its
(ii)
Mat
eria
ls a
nd s
ervi
ces
The
incr
ease
of $
67,6
86 o
n bu
dget
(77%
) was
due
to u
nexp
ecte
d re
imbu
rsem
ents
and
com
mun
ity e
vent
s w
hich
gen
erat
ed in
com
e.
The
varia
tion
for c
apita
l was
dow
n $3
,339
,877
on
budg
et (6
6%) d
ue to
sev
eral
gra
nts
for m
ount
ain
bike
trai
ls n
ot b
eing
rece
ived
du
ring
the
year
.
The
decr
ease
of $
691,
882
on b
udge
t (14
%) w
as d
ue to
unf
illed
pos
ition
s th
at w
ere
incl
uded
in th
e bu
dget
and
som
e em
ploy
ees
wor
king
on
capi
tal p
roje
cts
who
wer
e bu
dget
ed in
ope
ratin
g.
An in
crea
se o
n bu
dget
of $
410,
619,
(12%
) was
due
to a
com
bina
tion
of e
vent
s. T
he in
crea
se in
act
ivity
from
use
r fee
s,
reim
burs
emen
ts, c
omm
unity
eve
nts
and
unbu
dget
ed o
pera
ting
gran
ts a
lso
incu
rred
addi
tiona
l cos
ts w
hich
wer
e un
know
n at
the
time
of s
ettin
g th
e bu
dget
.
Cou
ncil’
s or
igin
al b
udge
t was
ado
pted
by
the
Cou
ncil
on 2
5 Ju
ne 2
018.
The
orig
inal
pro
ject
ions
on
whi
ch th
e bu
dget
was
bas
ed h
ave
been
affe
cted
by
a nu
mbe
r of f
acto
rs. T
hese
incl
ude
Stat
e an
d Fe
dera
l Gov
ernm
ent d
ecis
ions
incl
udin
g ne
w g
rant
pro
gram
s,
chan
ging
eco
nom
ic a
ctiv
ity, t
he w
eath
er, a
nd b
y de
cisi
ons
mad
e by
the
Cou
ncil.
Mat
eria
l var
iatio
ns o
f mor
e th
an 1
0% a
re e
xpla
ined
be
low
:
The
incr
ease
of $
136,
453
on b
udge
t (19
%) w
as d
ue to
incr
ease
d bu
ildin
g an
d pl
anni
ng s
ervi
ces
fees
from
bet
ter t
han
expe
cted
ac
tivity
in th
ose
area
s.
Rev
enue
inco
me
up $
101,
306
on b
udge
t (41
%) d
ue m
ainl
y to
a v
ery
cons
erva
tive
estim
ate
bein
g m
ade
for i
nter
est i
n th
e bu
dget
. Pl
anne
d ca
pita
l exp
endi
ture
s w
ere
dela
yed
resu
lting
in a
dditi
onal
mon
ies
bein
g av
aila
ble
for i
nves
tmen
t.
48
Bre
ak O
'Day
Cou
ncil
2018
-201
9 Fi
nanc
ial R
epor
t
Dat
e : 1
3 A
ugus
t 201
9
John
Bro
wn
Gen
eral
Man
ager
The
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at30
June
2019
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the
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ting
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Cer
tific
atio
n of
the
Fina
ncia
l Rep
ort
49