Imagine Lismore 1 Year Plan 2014/15

1YEAR PLAN 2014-2015

Contents

1 Executive Summary ______________________________ 3

2 Budget by Program Area _________________________ 11

3 Revenue Policy __________________________________ 57

4 2014/15 Imagine Lismore Projects ________________ 64

5 Fees and Charges________________________________ 80

IMAGINE LISMORE 1 YEAR PLAN APPENDIX 2014-2015 3

Executive Summary


4 IMAGINE LISMORE 1 YEAR PLAN EXECUTIVE SUMMARY 2014-2015

Executive SummaryCouncil is required to prepare an annual operational plan. The operational plan is a subset of the delivery program and as such it must include delivery program projects to be undertaken during the year, a detailed budget, revenue policy for rates, annual charges and fees & charges, and any proposed borrowings for the year.

To support consistency and transparency in Council’s strategic planning documents the operational plan is called the Imagine Lismore 1 Year Plan – 2014/15. This complements the Imagine Lismore 10 Year Plan 2013-2023 and Imagine Lismore 4 Year Plan 2013-2017.

For the budget included in the Imagine Lismore 1 Year Plan – 2014/15, it is based on the 2014/15 Budget included in the Long Term Financial Plan 2013-2023 adjusted for; an assumption and forecast review, recurrent budget adjustments reported in 2013/14, reallocation/saving/investment proposals, zero based budgeting review and recommended submissions. From a financial perspective, the results reported are:-

Financial Reporting Results

• Net Operating Result for the Year – Surplus $3,511,000

• Net Operating Result for the Year before Capital Grants & Contributions – Surplus $509,000

• Cash Position – Deficit ($60,600)

• The Total Budget for 2014/15 is $133,514,800

For a typical urban residential property, general rates, waste, water and wastewater charges are anticipated to increase by $143.94 or 5.10% for 2014/15.

While general rates are proposed to increase by the 2.3% rate peg cap, waste charges are to increase by 2.99%, water charges by 9.95% and wastewater by 4.61%. The increases in waste, water and wastewater reflect full cost recovery and for water and wastewater the need to increase funding for infrastructure renewal works.

BackgroundIn accordance with the requirements of the Local Government Act 1993, the Imagine Lismore 1 Year Plan – 2014/15 (Plan) has been prepared. The key components of the Plan are:-

1. Imagine Lismore 4 Year Plan 2013-2017 projects to be undertaken during 2014/15,

2. Budget,

3. Revenue Policy for rates, annual charges and fees & charges, and

4. Proposed borrowings.

Information and commentary on the following key aspects of the Plan are included:-

1. 2014/15 Budget

2. Rates and Annual Charges

3. Fees & Charges

4. Borrowings

5. Capital Works

A listing of the Imagine Lismore 4 Year Plan 2013-2017 projects to be undertaken during 2014/15 is also included.

IMAGINE LISMORE 1 YEAR PLAN EXECUTIVE SUMMARY 2014-2015 5

1. 2014/15 Budget The 2014/15 Budget (Budget) is a consolidation of three separate funds being General, Wastewater and Water Funds, and Richmond Tweed Regional Library (RTRL). While General Fund revenues can be applied to any purpose allowed by the Local Government Act 1993, revenues collected in Wastewater and Water Funds must be expended for the purpose they were collected. RTRL funds must be expended for RTRL purposes in accordance with existing agreements. As such, the Budget information is reported for all Funds and RTRL separately, as well as a consolidated position.

In summary, the key financial results and information for the Budget are:-

Description General

Surplus / (Deficit)

$’000

Wastewater

Surplus / (Deficit)

$’000

Water

Surplus / (Deficit)

$’000

RTRL

Surplus / (Deficit)

$’000

Consolidated

Surplus / (Deficit)

$’000

Total Budget

(Expenses + Acquisition of Assets + Principal Repayments)

82,474 23,191 20,176 7,674 133,515

Net Operating Result for the Year

3,701 354 (84) (460) 3,511

Net Operating Result for the Year before Capital Grants and Contributions

999 154 (184) (460) 509

Cash Position (61) Balanced Balanced Balanced (61)

Description General

$’000

Wastewater

$’000

Water

$’000

RTRL

$’000

Consolidated

$’000

Revenues 67,536 11,799 11,653 6,498 97,486

Expenses 63,835 11,445 11,737 6,958 93,975

Acquisition of Assets 15,956 11,498 8,207 715 36,376

With regards to the Operating Result and Cash Position results reported above, all have specific value and require due consideration by Council:-

• Net Operating Result for the Year – This result is the anticipated financial performance of the Council for the financial year however it includes income from capital grants and contributions which has been received specifically for the purpose of capital works. The expenses associated with capital works are not included in the Net Operating Result for the Year and it is therefore considered that this result does not fully reflect Council’s recurrent financial performance for the year.

It is highly desirable from a financial sustainability perspective that the Net Operating Result for the Year is a surplus.

• Net Operating Result for the Year before Capital Grants & Contributions – This is considered a more reliable measure of financial performance as it matches more accurately resources generated in recurrent operations against resources used in recurrent operations. There are some minor exceptions to this such as for operating expenses being funded from reserves or unexpended grants.

It is essential from a financial sustainability perspective that the Net Operating Result for the Year before Capital Grants & Contributions is a surplus. This is achieved in General and Wastewater Funds, but not in Water Fund, however a surplus is achieved from 2015/16.

A surplus result has also not been achieved for RTRL but this is expected as RTRL moves away from being an asset based service to more of a services based service.

• Cash Position – This simply reflects the financial results from a cash perspective.

The historical approach taken by Council has been to strive for a balanced cash result. For 2014/15, a balanced cash result is planned.


Background – Consolidated BudgetCouncil adopted its Long Term Financial Plan 2013-2023 (LTFP) in June 2013. The LTFP includes projected budgets over a ten year period and importantly implementing projects from the Imagine Lismore 10 Year Plan 2013-2023 and increasing funds for asset management.

As the LTFP has already factored in Council’s key budget commitments, the only changes required to bring it up to date for 2014/15 include a) updating assumptions and forecasts, b) recurrent September and December 2013 Quarterly Budget Review Statement adjustments, c) reallocation/saving/investments proposals, d) zero based budgeting review changes and e) any recommended submissions.

The following is a table of the changes made and estimated impact to key assumptions and forecasts used to prepare the LTFP and the Budget:-

Assumption From To Period Estimated Impact

Reason

Electricity 10% increase 7.5% decrease 2014/15 only 212,000 New contract on consumption and forecast reduction in

network charges

Rates Income 3% increase 2.3% increase 2014/15 only (184,000) Rate pegging

Financial Assistance Grant

1% increase 0% increase Ongoing (45,000) Based on previous years’ experience

Salary/Wages 3.5% increase 3.25% increase 2014/15 56,000 More accurate information

The following is a summary of the significant movements between the Net Operating Result for the Year in the LTFP and the Budget as a result of all changes:-

The Net Operating Result for the Year has moved from a $4.922 million surplus in the LTFP, to a forecast of a $3.511 million surplus. This represents a decline of ($1.411) million and comprises these changes:-

Revenues

Revenues have been revised up from $97.135 million to $97.486 million, a favourable movement of $351,000.

• The Financial Assistance Grant (general component) – ($110,000). A combination of a reduced amount for the 2013/14 base and revised assumption for 2014/15.

• Rates – ($184,000). Rate pegging lower than anticipated.

• Lismore Memorial Gardens – ($213,000). Forecast lower usage as reported in the December 2013 QBRS.

• Lismore Airport – ($129,700). Reduced passenger numbers.

• Lismore Wastewater – ($1.084) million. User charges will not increase as anticipated. This is in line with the draft Water & Wastewater Strategic Business Plan.

• Parking revenues – ($45,000). Removal of paid parking.

• Lismore Water – ($326,000). User charges will not increase as anticipated. This is in line with the draft Water & Wastewater Strategic Business Plan.

• Northern Rivers Quarry Group – $653,000. Increased product sales.

• Northern Rivers Waste – $260,000. Increased recyclable income.

• Richmond Tweed Regional Library – ($130,000). Member Council contributions have not increased by anticipated amounts.

• Waste Minimisation – $182,000. User charges increased to fund all likely costs.

Expenses

Expenses have been revised up from $92.213 million to $93.975 million, an unfavourable movement of ($1.762) million.

• Depreciation expenses – ($87,000). Deprecation is based on the anticipated 2013/14 amount and it has also been indexed for 2014/15.

• Lismore Memorial Gardens – $84,000. Forecast lower usage as reported in the December 2013 QBRS.

• Lismore Airport – $60,400. Reduced passenger numbers.

• Lismore Wastewater – $650,000. Reduced operating costs. This is in line with the draft Water & Wastewater Strategic Business Plan.

• Lismore Water – ($118,800). Increased operating costs. This is in line with the draft Water & Wastewater Strategic Business Plan.


• Northern Rivers Quarry Group – ($567,000). Increased costs associated with increased sales.

• Northern Rivers Waste – ($45,000). Increased costs associated with increased revenue.

• Richmond Tweed Regional Library – ($312,200). Primarily increase in costs associated with delivery of services rather than asset purchases.

• Waste Minimisation – ($182,000). Increased costs associated with the service and in particular the likely cost associated with a free tip voucher.

General Fund

In addition to the recurrent works and services typically provided by Council, the Budget also includes the following planned commitment to increase funding for asset management and Imagine Lismore projects:-

• $217,500 – Originally this increase in funding was all for road resealing and rehabilitation. It is recommended that $60,000 be used to employ an Asset Systems Support Engineer (Submission 7) considered essential to progress Council’s asset management activities and consistent with the Morrison Low report recommendations. (This is in addition to the $700,000 recurrent base increase commencing from 2013/14).

• $203,800 – For CBD Improvement Projects.

• $186,900 – For Partnership Projects. Originally this amount was $226,900, but it is recommended it be reduced by $40,000 in 2014/15 to fund submissions. This is not anticipated to significantly impact the delivery of this project as it is ongoing. Also, $35,000 will be allocated to implement the Coast Zone Management Plan in partnership with Richmond River County Council and the State Government.

• $50,000 – For the Housing Officer. Originally this amount was $65,000, but it is recommended it be reduced by $15,000 in 2014/15 to fund submissions. This is not anticipated to significantly impact the delivery of this project as to a large extent it is already being delivered within existing staffing resources.

• $25,000 – Additional funding for Communication and Engagement, including Local Matters.

• Originally $25,000 was included for North Lismore Plateau with $20,000 for maintenance and $5,000 for depreciation. As works for North Lismore Plateau did not eventuate as planned in 2013/14, it is recommended the amount be reduced to $0 and the $20,000 maintenance component be used to fund submissions.

The LTFP also had a target of $300,000 set in 2014/15 for increased funding to implement Imagine Lismore and provide additional funding for asset management. During 2013/14, two processes were undertaken, these being the Reallocation/Saving/Investment Proposals and Zero Based Budgeting Review. In total these achieved approximately $544,900 towards the $300,000 target. This amount achieved includes $212,000 in electricity savings.

Water & Wastewater Funds

For both Water and Wastewater Funds, the Budget has been prepared using the draft Water & Wastewater Strategic Business Plans. These indicate a significant increase in user charges are required so as to provide sufficient funding to appropriately fund asset management requirements and meet increased operating costs.

The proposed increases in the typical residential bills (TRB) are:-

1. Water Fund, the proposed TRB is $712 and the increase from 2013/14 of $64 or 9.95%, and

2. Wastewater Fund, the proposed TRB is $772 and the increase from 2013/14 of $34 or 4.61%.

A balanced budget from a cash perspective for both Water and Wastewater Funds is proposed.

Richmond Tweed Regional Library

The RTRL Committee adopted the RTRL’s draft 2014/15 Budget at its meeting held on 16 April 2014. As Lismore Council is the Executive Council and legal entity representing the RTRL, the RTRL’s Budget has been fully consolidated into Council’s draft 2014/15 Budget.

A balanced budget from a cash perspective for RTRL is proposed.

With regards to RTRL, Lismore City Council’s member Council contribution for 2014/15 is $1,453,200. This is a 3.72% or $52,100 increase from 2013/14. At this time, the Budget only provides for a 3% increase to $1,443,100. As such, there is a funding shortfall of $10,100.

Council has advises the RTRL Committee that it wishes to limit its 2014/15 Contribution to $1,443,100 and after discussion with Library staff requests the Lismore City Council Library Resources budget be reduced by $10,100 to $137,200.

Summary

More detailed information on the 2014/15 Budget is included in the Budget by Program Area.


2. Rates and Annual Charges The following is a summary of the proposed changes to the rates and main annual charges factored into the Budget: -

General Rates

The Budget has been prepared applying the full rate pegging increase of 2.3%. For the average urban residential ratepayer, the rates will increase by $25.42 to $1,130.85.

Waste Management Services

Waste collection service charges have been prepared on a full cost recovery basis.

• The Integrated Waste Service charge is to increase to $279.10 from $271. This is an $8.10 or 2.99% increase.

• The Waste Collection Service - Residential charge for rural areas is to increase to $334.40 from $323. This is an $11.40 or 3.53% increase and reflects full cost recovery.

• The Business Collection Service - Urban charge will increase to $389 from $378. This is an $11 or 3.0% increase. GST is charged for this service hence $35.36 will be recoverable from the ATO if the property owner is registered for GST.

• The Business Collection Service – Rural charge will increase to $368 from $355. This is a $13 or 3.66% increase. GST is charged for this service hence $33.45 will be recoverable from the ATO if the property owner is registered for GST.

• The Nimbin Transfer Station charge will increase to $123.77 from $108.57. This is a $15.20 or 14% increase and reflects a movement towards full cost recovery. The Nimbin Transfer Station charge is levied against all rateable properties in the Nimbin & District Section 94 catchment area not receiving a waste collection service and is charged on a per dwelling basis. During the 2013/14 Budget deliberations, Council resolved that a report be prepared on the viability of Nimbin Transfer Station and the potential impact of its closure. As part of the reporting and consultation process, a survey of the Nimbin community on waste options is currently proceeding.

• The Waste Minimisation charge will increase to $47.30 from $35.30. This is a $12.00 or 33.99% increase and reflects full cost recovery with emphasis on the anticipated costs associated with a tip voucher.

Wastewater Charges

For 2014/15, it is proposed to increase the residential charge to $772 from $738. This is a $34 or 4.61% increase. Future price increases in addition to CPI are anticipated.

The following is a summary of the proposed charges:-

Wastewater Charges: 2014/15 2013/14

For single unit dwelling houses $772.00 $738.00

For residential flats for each unit of occupancy $540.40 $516.60

For non-domestic properties (excluding properties within the established strength category), per equivalent tenement

$772.00 $738.00

For properties not connected to a sewerage scheme and able to do so and located within 75 metres of a Council sewer

$463.20 $442.80

North Woodburn – Connection Charge (Existing Properties Only)

$409.20 $400.00

Sewer Rebate 1 $231.60 $369.00

Sewer Rebate 2 $386.00 $553.50


Water Charges

For 2014/15, it is proposed to increase consumption charges to $2.99 per kilolitre from $2.72 per kilolitre, and the service availability charge to $203.88 per annum from $185.36 per annum. This increases the typical residential bill to $712 from $647 per annum; a $65 per annum or 9.95% increase.

A summary of water charges follows:-

Water Charges 2014/15 2013/14

Consumption Charge $2.99 per kilolitre $2.72 per kilolitre

20mm service $203.88 $185.36

25mm service $318.36 $289.64

32mm service $521.92 $474.60

40mm service $815.52 $741.56

50mm service $1,274.20 $1,158.52

65mm service $2,153.44 $1,957.92

80mm service $3,262.00 $2,965.76

100mm service $5,096.88 $4,634.00

150mm service $11,468.04 $10,426.52

Unconnected Properties $203.88 $185.36

Fire Service $203.88 $185.36

Water Rebate Service $101.94 92.68

Summary

More detailed information on all rates and annual charges is included in the Revenue Policy.

3. Fees & Charges The draft 2014/15 Fees & Charges have been prepared and have generally been increased by 2.5% in accordance with Council’s policy 1.5.9 Pricing Policy – Fees & Charges.

A full copy of the draft 2014/15 Fees and Charges is provided separately.

4. Borrowings The total of proposed borrowings for new projects in 2014/15 is $14,450,000.

A summary of new borrowings follows:-

Description Amount

Galvanised Culverts Program $250,000

Waste Disposal – Cell 2 $2,000,000

Wastewater Infrastructure – South Lismore STP Stage 1 $3,605,000

Wastewater Infrastructure – North Lismore Plateau $3,245,000

Wastewater Infrastructure – Northern Front $50,000

Water Infrastructure – North Lismore Plateau $2,894,000

Water Infrastructure – Nimbin Water Supply $2,395,000

Water Infrastructure – Telementry Upgrades $11,000

Total Loan Borrowings $14,450,000


Council must be mindful of the future impact on available funds for new works, services and initiatives as distinct from major capital works, and as a result, there must be an acceptable level of borrowings in any funding mix. As a guide to what is an acceptable level of borrowings, the Local Government Benchmark satisfactory range for the debt service ratio is <10%. A summary of Council’s debt service ratio follows and it includes the proposed 2014/15 borrowings:-

2011/12 6.64%

2012/13 6.68%

2013/14 10.62% Estimated

2014/15 7.59% Estimated

With regards to the 2013/14 ratio, the significant increase relates to the full principal repayment of an interest only loan of $3 million for industrial land development in 2013/14.

5. Capital Works A total of $36.376 million in capital works are included in the 2014/15 Budget with the major projects being:-

Lismore Regional Airport $34,300

Workshop Improvements $50,000

Information Services $52,000

Village Organic Services $145,900

Footpath Renewal $151,800

Revolve Shop Upgrade $200,000

CBD Improvements $203,800

Stormwater Management Services $218,000

Northern Rivers Quarry & Asphalt – Part 3A $260,000

Richmond Tweed Regional Library – Resources, etc. $769,500


Water – North Lismore Plateau Water Supply $2,894,000

Water – Infrastructure $4,980,000

Plant Replacement Program (excluding sales) $5,154,500

Road & Associated Infrastructure Construction $8,043,200

Wastewater – Infrastructure $11,156,000

The capital works total $15.955 million, $11.498 million, $8.207 million and $715,000 for General, Wastewater, Water Funds and RTRL respectively.


Budget by Program Area


12 IMAGINE LISMORE 1 YEAR PLAN BUDGET BY PROGRAM AREA 2014-2015

IMAGINE LISMORE 1 YEAR PLAN BUDGET BY PROGRAM AREA 2014-2015 13



QBRS Dec 312013/14

8,700 Art Gallery Contributions and Donations 8,900 2%3,000 Art Gallery Other Revenues 3,100 3%

60,000 Art Gallery Special Purpose Grants 60,000 0%

71,700 72,000

259,400 Art Gallery Management Costs 258,100 -1%109,400 Art Gallery Operating Costs 99,400 -9%

25,800 Contribution to Regional Arts Board 26,400 2%114,500 Art Gallery Grant Projects 60,000 -48%

14,500 Depreciation Expenses 14,500 0%103,600 Corporate Charges - ABC's 92,500 -11%

627,200 550,900

(555,500) (478,900)

4,800 Transfer from Reserves - -100%54,500 Unexpended Grants Used - Transfer from - -100%

2,800 Art Gallery Refurbishment - -100%

48,200 Loan Repayments 48,200 0%

(547,200) (527,100)

(532,700) (512,600)


QBRS Dec 312013/14

146,900 Grant - Street Lighting 175,000 19%

146,900 175,000

314,800 Asset Management Costs 417,000 32%130,000 Asset Management - Operating Costs 72,500 -44%

6,700 Asset Management - Displan - -100%19,200 Asset Management - Special Projects 31,800 66%

200,000 Street Lighting - Infrastructure 205,000 2%341,200 Street Lighting - Electricity Costs 315,600 -8%101,700 Corporate Charges - ABC's 117,100 15%

38,200 Internal Loan Repayments 37,000 -3%

1,151,800 1,196,000

(1,004,900) (1,021,000)

212,700 Transfer from Reserves 100,000 -53%

70,000 Corporate Centre refurbishment - -100%

(862,200) (921,000)

(862,200) (921,000)


QBRS Dec 312013/14

- -

15,800 Bridge Management Costs 15,800 0%

412,300 Bridge General Maintenance 422,600 2%954,400 Depreciation Expenses 978,300 3%

37,800 Corporate Charges - ABC's 26,100 -31%

1,420,300 1,442,800

(1,420,300) (1,442,800)

400,000 Loan Receipts - New 250,000 -38%315,400 Loan - Unexpended Transfer From - -100%265,500 Transfer from Reserves - -100%

32,000 Capital Grants - -100%

715,400 Galv Culverts (Hel-Cor) - Replacement 250,000 -65%

17,400 Robsons Bridge - -100%73,900 Terania Creek Bridge 1 - -100%80,000 Terania Creek Bridge 2 - -100%79,900 Terania Creek Bridge 3 - -100%84,300 Repentance Creek - -100%63,700 Local Road Bridges 122,400 92%26,800 Dungarruba Wharf & Boat Ramp - -100%

5,200 Woodburn Boat Ramp - -100%510,600 Loan Repayments 534,000 5%

(2,064,600) (2,099,200)

(1,110,200) (1,120,900)


QBRS Dec 312013/14

- -

182,500 Corporate Support Services Costs 181,100 -1%

58,500 Printing Services Costs 59,000 1%200,100 Communications & Media Costs 259,200 30%

10,000 Lismore Show Stand 10,300 3%18,000 Corporate and Community Relations Projects - -100%36,800 Corporate and Community Relations Management Costs 78,800 114%

811,900 Customer Services Costs 827,500 2%95,000 Australian Business Excellence Frame Work 94,300 -1%

2,900 Insurance - Fidelity Guarantee 3,000 3%590,000 Insurance - Professional Indemnity/Public Liability 619,500 5%

39,800 Insurance - PI & PL Claims 41,800 5%345,400 Insurance - Property & Contents 362,700 5%

20,000 Audit Function 20,500 2%800 Depreciation - Office Equipment 800 0%

(2,309,400) Corporate Charges - ABC's (2,518,500) 9%

102,300 40,000

(102,300) (40,000)

246,000 Transfer from Reserves -

143,700 (40,000)

144,500 (39,200)


QBRS Dec 312013/14

4,100 SD - Other Revenues 1,600 -60.98%1,100 Infrastructure - Other Revenues 1,100 0%5,200 2,700

354,200 SD Management Expenses 303,300 -14%107,000 Legal Expenses 82,000 -23%

1,000 Leaders Group 1,000 0%52,700 Strategic Planning Projects 80,000 52%

159,700 Business Facilitation 167,300 5%

5,500 Grant Projects - -100%

333,500 Infrastructure Management Expenses 300,200 -10%

335,600 Lismore SBRVL 343,300 2%9,800 Nimbin SBRVL 4,200 -57%

91,900 Corporate Charges - ABC's Sustainable Development 75,600 -18%68,500 Corporate Charges - ABC's Infrastructure 63,600 -7%

1,519,400 1,420,500

(1,514,200) (1,417,800)

27,700 Transfer from Reserves - 2,000 Unexpended Grants Used - Transfer from -

10,500 Lismore Model Flying Club - -100%

125,000 CBD Improvements 203,800 63%73,500 Transfer to Reserves - -100%

(1,693,500) (1,621,600)

(1,693,500) (1,621,600)


QBRS Dec 312013/14

45,000 Animal Control Revenues 46,200 3%159,600 D&G Administration Revenues 163,700 3%

65,000 D&C - Compliance Charge 66,600 2%181,200 D&C - Compliance Revenues 158,100 -13%815,200 D & C - Development Fees & Charges 835,600 3%

9,600 D & C - Development Operating Grants 9,800 2%- D & C - Development Other Revenues -

233,600 On Site Sewage Management 241,200 3%500 Other Enforcement Revenues 500 0%

358,600 Parking Control Revenue 371,800 4%

1,868,300 1,893,500

183,300 Impounding Expenses 188,800 3%

2,600 Disposal of Derelict Vehicles 2,700 4%221,900 Parking Control Costs 228,400 3%

15,500 Lismore Base Hospital Parking Control Costs 15,900 3%185,000 Development & Compliance - Management Costs 187,900 2%542,700 Development & Compliance - Compliance Costs 545,000 0%

52,600 D&C - Compliance Charge 53,900 2%1,263,600 Development & Compliance - Development Costs 1,301,300 3%

254,000 On Site Sewage Management 257,500 1%16,800 Depreciation Expenses 17,200 2%

183,000 Corporate Charges - ABC's Enforcement 198,900 9%691,400 Corporate Charges - ABC's Development and Compliance 714,800 3%(20,600) Contribution to Plumbing Inspector (21,100) 2%

194,400 Sustainable Development Administration 198,700 2%

3,786,200 3,889,900

(1,917,900) (1,996,400)

69,000 Transfer from Reserves - Enforcement - 20,400 Transfer from Reserves - Development and Compliance 16,300 -20.10%

69,000 Transfer to Reserves - -100%

(1,897,500) (1,980,100)

(1,880,700) (1,962,900)


QBRS Dec 312013/14

- -

279,900 Contribution to RRCC 284,000 1%

900 Contribution to Flood Plain Management Authority 900 0%80,300 Levee Structure Maintenance 80,000 0%23,000 Flood Prone Property Costs 21,900 -5%

2,000 Flood Rescue - -100%5,000 Lismore Flood Plain Management Plan - Grant - -100%

58,200 Contribution to State Emergency Service 59,700 3%19,500 SES Costs 17,800 -9%

16,400 Depreciation Expenses 16,300 -1%

7,900 Corporate Charges - ABC's 7,300 -8%8,800 Internal Loan Repayments 8,800 0%

501,900 496,700

(501,900) (496,700)



(800,000) (801,200)

(783,600) (784,900)


QBRS Dec 312013/14

22,900 23,500 3%

3,600 36,500 914%

267,800 257,400 -4%

294,300 317,400

181,000 Management Costs 186,100 3%38,400 Administration Costs 39,400 3%

589,000 Maintenance Costs 540,400 -8%481,100 Operating Costs 404,700 -16%

86,500 Cleaning 216,600 150%148,200 Electricity Charges 142,400 -4%

- Surrounds Maintenance 1,300 182,000 Rates & Charges 180,500 -1%

1,678,300 Depreciation Expenses 535,200 -68%(214,500) Corporate Charges - ABC's (169,200) -21%

15,600 Corporate Charges - Internal Loan Repayments 30,700 97%

3,185,600 2,108,100

(2,891,300) (1,790,700)

191,900 Capital Grants - LGEEP & CEEP2 - -100.00%141,700 Capital Grants - Lismore City Hall (R&LCIP) - -100.00%424,100 Loan Receipts - New - Lismore Cty Hall - -100.00%

2,700 Section 94 Funds Used - Transfer From - -100.00%3,296,400 Transfer from Reserves - Commercial Properties 101,400 -96.92%

- Transfer from Reserves - Caravan Parks 7,700

30,000 CBD Relocation - Offices Fit Out - -100%31,400 Solar Systems - -100%

240,700 CEEP Grant Projects - -100%557,300 Lismore City Hall Redevelopment - -100%

6,000 TTR - General Purposes - Nimbin Pool 6,000 0%12,100 Transfer to Reserves - Kerbside Dining - -100%12,000 Transfer to Reserves - Kerbside Dining 12,000 0%

3,177,100 Loan Repayments - Industrial Land - -100%104,700 Loan Repayments - Lismore City Hall - -100%

- Loan Repayments - Lismore City Hall 104,700

(3,005,800) (1,804,300)

(1,327,500) (1,269,100)


QBRS Dec 312013/14

129,600 General Revenues 139,600 8%

26,326,400 General Rates Revenue 26,997,800 3%181,300 Rates Interest Charges 188,600 4%

(3,000) Rates & Interest Charges - Hardship Write Off (3,100) 3%- Postponements -

(720,400) Rates Abandonments (737,000) 2%4,477,500 FAG - General Purpose 4,477,500 0%

411,600 Pensioner Rates Subsidy 415,700 1%770,200 Interest - Revenues 791,200 3%

7,500 Other Revenues 7,700 3%10,100 S94 Administration Fee 10,400 3%52,500 Section 603 Certificates 53,800 2%

31,643,300 32,342,200

721,500 Financial Services Costs 738,000 2%

300 Staff Moratorium - Savings recognised (100,000) -33433%53,800 Audit Services 55,200 3%

2,100 Other Audit Services 2,200 5%313,800 Rates & Debt Recovery Costs 319,600 2%173,700 Bank Charges 163,000 -6%

2,381,700 Interest - Loans 2,243,400 -6%39,800 Interest - Trust Funds 39,100 -2%

(842,100) Corporate Charges - ABC's (914,300) 9%

2,844,600 2,546,200

28,798,700 29,796,000

2,552,400 Transfer from Reserves 65,000 -97.45%14,681,700 Depreciation Contra 13,895,900 -5.35%

- Section 94 Car Parking - 48,400 Section 94 Recreation & Community Facilities 41,700 -13.84%99,000 Section 94 Rural Roads 101,500 2.53%91,000 Section 94 Rural Roads - Quarries 93,300 2.53%12,000 Section 94 Rural Roads - Villages 12,300 2.50%

141,000 Section 94 Strategic Urban Roads 144,500 2.48%7,800 Section 94 Footpaths/Cycleways 4,100 -47.44%3,500 Section 94 Rural Fire Service - 2,300 Section 94 State Emergency Service -

2,606,700 Transfer to Reserves 284,800 -89%

(2,381,700) Loan Repayments (2,243,400) -6%640,600 Section 94 Funds - Transfer to Restriction 639,000 0%

45,572,200 45,473,900

30,890,500 31,578,000


QBRS Dec 312013/14

- -

395,200 Management Expenses 399,000 1%

14,500 Performance Management reporting 10,000 -31%

94,900 Corporate Charges - ABC's 95,900 1%

(42,200) Dividends - Water & Wastewater (38,200) -9%(692,500) Dividends - Council Business Units (812,500) 17%(817,600) Governance Charges (815,400) 0%(483,600) Corporate Charges - NCP'S (437,400) -10%

(1,531,300) (1,598,600)

1,531,300 1,598,600

- CSP Projects - Plaza/Gallery - 30,000 Transfer to Reserves 30,000 0%

1,501,300 1,568,600

1,501,300 1,568,600


QBRS Dec 312013/14

10,300 Insurance Refund - -100%

1,000 Information Services Revenues 200 -80%

11,300 200

208,300 Records Management 196,400 -6%242,800 IS Management Costs 258,300 6%374,300 IS Core System Costs 414,000 11%518,600 IS Network Costs 526,100 1%113,700 GIS Costs 116,500 2%110,900 Internet/Intranet Development Costs 116,800 5%

129,600 Depreciation Expenses 132,800 2%154,700 Amortisation Expenses 158,600 3%

(1,818,000) Corporate Charges - ABC's (1,919,300) 6%

34,900 200

(23,600) -

65,000 Transfer from Reserves 52,000 -20.00%

208,000 IS Data Communications Upgrade - -100%

65,000 IT Infrastructure Replacement Strategy 52,000 -20%145,000 Transfer to Reserves 145,000 0%

(376,600) (145,000)

(92,300) 146,400


QBRS Dec 312013/14

- NAIDOC Week - 141,900 Community Services Special Purpose Grants 26,900 -81%

300 Community Services Other Revenues 300 0%6,700 Healthy Communities Project - -100%7,500 Integrated Planning -Strategic Planning Revenues 7,700 3%

372,500 Stormwater Management Services 374,500 1%77,300 Grant - Koala Habitat Projects - -100%

606,200 409,400

120,300 Community Services Co-ordinator 122,700 2%75,000 Partnering Program 151,900 103%65,000 Social Planning Costs 64,300 -1%

181,300 Community Services - Special Projects - -100%10,000 Nimbin Development Officer 10,300 3%92,500 Youth Development Costs 91,000 -2%

3,100 Youth Week 3,200 3%19,300 Youth Activities 15,400 -20%

1,200 Senior Citizens Week 1,200 0%1,000 International Women's Day 1,000 0%1,700 Contribution to Laurie Allan Centre Rental - -100%

206,900 Section 356 Donations 209,600 1%64,200 Aboriginal Community Development Officer 84,900 32%

8,000 NAIDOC Week 8,200 2%93,500 Recreation Officer Costs 63,500 -32%

156,300 Integrated Planning - Management 167,300 7%543,000 Integrated Planning - Environmental Strategies 624,700 15%129,200 Integrated Planning - Environmental Strategies (Grants Projects) - -100%611,700 Integrated Planning - Strategic Planning 495,700 -19%

- CSP - Housing 20,000 124,200 Stormwater Management Services 130,500 5%123,300 Corporate Charges - ABC's Community Services 125,100 1%386,000 Corporate Charges - ABC's Integrated Planning 362,400 -6%194,400 Sustainable Development Administration 198,700 2%

3,211,100 2,951,600

(2,604,900) (2,542,200)


QBRS Dec 312013/14

12,000 Transfer from Reserves - Community Services - 55,600 Unexpended Grants Used - Transfer from Community Services - 52,600 Unexpended Grants Used - Integrated Planning -

- Unexpended Developer Contributions - Integrated Planning 100,000

155,800 Transfer from Reserves - Integrated Planning 15,000

218,000 Stormwater Management Services 218,000 0%11,300 Loan Repayments - Community Services 11,300 0%30,300 Loan Repayments - Integrated Planning 26,000 -14%

(2,588,500) (2,682,500)

(2,588,500) (2,682,500)


QBRS Dec 312013/14

281,600 Lismore Memorial Baths Revenue 294,000 4%679,500 GSAC - Aquatic Centre Revenue 742,000 9%608,300 GSAC - Fitness Centre Revenue 643,500 6%198,000 GSAC - Retail 202,900 2%

98,400 GSAC - Sports Courts Revenue 45,900 -53%

1,865,800 1,928,300

- Casual Labour - JHA 26,400 122,400 Casual Labour - JHA 106,200 -13%

81,200 Chemicals 83,200 2%38,100 Cleaning & Maintenance 47,100 24%63,400 Kiosk Costs 65,000 3%48,200 Learn to Swim Costs 50,100 4%73,300 Lifeguards 75,400 3%

154,000 Operating Expenses 153,600 0%27,800 Plant and Equipment Maintenance 28,500 3%10,000 Merchandise / Souvenir Cost of Sales 10,300 3%13,900 Meetings & Training 14,100 1%44,000 Depreciation Expenses 44,900 2%64,500 Corporate Charges - ABC's 65,300 1%63,500 Internal Loan Repayments - CEEP project 71,100 12%

186,400 Management Costs 201,900 8%260,700 Administration Costs 327,800 26%113,300 Cleaning & Maintenance 125,400 11%

52,400 Crèche Costs 56,400 8%138,400 Gym Costs 143,300 4%153,000 Kiosk Costs 152,700 0%316,400 Learn to Swim Costs 373,500 18%175,000 Lifeguards 179,700 3%

30,000 Merchandise Purchases 30,800 3%4,200 Function Costs (Birthday Parties) 3,400 -19%

686,900 Operating Costs 668,000 -3%20,200 Plant & Equipment Maintenance 20,700 2%36,100 Meetings & Training 40,800 13%17,600 Sports Programs 15,000 -15%31,400 Vacation Care - -100%

252,100 Depreciation Expenses GSAC 251,500 0%226,600 Corporate Charges - ABC's 251,500 11%

47,300 Internal Loan Repayments - Solar Panels 7,500 -84%39,800 Internal Loan Repayments - CEEP project 39,800 0%

3,592,100 3,730,900

(1,726,300) (1,802,600)


QBRS Dec 312013/14

131,000 Transfer from Reserves - GSAC (Revolving Energy Fund - CEEP) - 71,600 Unexpended Grants Used - Transfer from LMB -

218,100 Transfer from Reserves - LMB (Revolving Energy Fund - CEEP) - 205,400 Grant - Community Energy Efficiency Prog LMB -

7,700 Unexpended Grants Used - Transfer from GSAC -

8,000 Miscellaneous Equipment - -100%

36,900 GSAC Capital Projects - -100%151,300 GSAC - Community Energy Efficiency Program - -100%431,200 LMB - Community Energy Efficiency Program - -100%694,400 Loan Repayments - LMB 694,200 0%

1,030,700 Loan Repayments - GSAC 1,033,300 0%

(3,445,000) (3,530,100)

(3,148,900) (3,233,700)


QBRS Dec 312013/14

407,400 Crematorium Revenues 407,500 0%546,800 Lawn Cemetery Revenues 561,700 3%

54,500 Other Cemeteries Revenues 43,000 -21%

1,008,700 1,012,200

10,300 Other Cemeteries Operating Costs 9,400 -9%54,500 Other Cemeteries Maintenance Costs 57,100 5%67,400 Lawn Cemetery Management Costs 71,500 6%

3,000 Lawn Cemetery - Headstones 3,100 3%- Lawn Cemetery Business Plan 20,000

148,200 Lawn Cemetery Operating Costs 160,500 8%40,000 Lawn Cemetery - Plaques 41,000 2%

2,000 Lawn Cemetery - Turfing Costs 2,000 0%127,000 Lawn Cemetery Maintenance Costs 120,300 -5%

81,900 Crematorium Management Costs 83,500 2%152,200 Crematorium Operating Costs 200,600 32%

13,000 Crematorium - Plaques 5,000 -62%12,000 Crematorium Maintenance Costs 12,300 2%

35,900 Depreciation Expenses 36,500 2%

33,100 Corporate Charges - ABC's Memorial Gardens 30,000 -9%22,200 Internal Loan - Office Fitout - -100%40,700 Corporate Charges - NCP'S 55,900 37%34,900 Corporate Charges - ABC's Crematorium 31,600 -9%

878,300 940,300

130,400 71,900


250,000 Amenities Block - -100%136,200 Transfer to Reserves 85,700 -37%


(35,900) (36,500)

- -


QBRS Dec 312013/14

539,300 Fees & Charges 423,300 -22%65,400 Other Revenues 67,000 2%

604,700 490,300

6,000 Management Costs 26,200 337%

198,400 LRA Operating Costs 184,700 -7%105,700 LRA Maintenance Costs 105,500 0%

5,500 LRA Security Costs 4,000 -27%


30,500 Corporate Charges - ABC's 25,000 -18%20,500 Internal Loan - Airport Terminal 20,500 0%

- Internal Loan Repayments - Photovoltaic System Airport 8,900

620,800 634,200

(16,100) (143,900)


15,000 Lighting Backup 34,300 129%12,000 Security Fence - -100%50,000 Pavement Management - -100%

355,300 Loan Repayments 275,000 -23%

(371,400) (418,900)

(117,200) (159,500)


QBRS Dec 312013/14

10,359,000 Annual Charge 10,954,000 6%180,000 Fees & Charges 180,000 0%

(222,000) Pensioner Abandonments (226,000) 2%50,000 Wastewater Interest Charges 75,000 50%74,000 Wastewater Other Revenues 74,000 0%

124,000 Pensioner Rates Subsidy 124,000 0%358,000 Interest - Operating Funds 469,703 31%150,000 Wastewater - Internal Plant Hire Fees 150,000 0%

11,073,000 11,800,703

560,500 Wastewater Management Costs 570,100 2%

16,800 Wastewater Asset Management 45,000 168%92,000 Wastewater Plant Running Costs 92,000 0%

5,000 Sewer Business Promotion/Customer Survey - -100%22,600 Wastewater GIS Data Entry - -100%

- Amendments to Wastewater and Trade Waste Policy 5,000 61,300 Strategic Planning Projects 60,000 -2%

372,300 Wastewater Interest Paid 754,300 103%78,000 Training 127,001 63%

192,000 Sewer ELE (Expense) 231,000 20%81,200 Sewer Workers Compensation Insurance 30,001 -63%

4,000 Sewer Workers Compensation Excess 4,000 0%19,000 Sewer Staff Costs - -100%

120,000 Sewer Superannuation Payments 130,000 8%3,400 Sewer Fringe Benefits Tax - -100%

25,000 Sewer Clothing / Welfare & Safety Items 25,000 0%(60,800) Sewer Oncost Credit - Salaries (30,100) -50%

(451,800) Sewer Oncost Credit - Wages (416,900) -8%970,000 Sewer ELTW Operations 1,226,000 26%360,000 Sewer ELTW Maintenance 325,000 -10%670,000 Sewer SLTW Operations 848,701 27%240,000 Sewer SLTW Maintenance 175,000 -27%220,000 Sewer Pump Station Operations 229,000 4%430,000 Sewer Pump Station Maintenance 335,000 -22%

10,000 Sewer Mains Operations 15,000 50%1,070,000 Sewer Mains Maintenance 946,000 -12%

85,600 Nimbin Wastewater System Operations 118,700 39%10,000 Nimbin Sewer Mains Maintenance - -100%

5,000 Nimbin Sewer Mains Operations - -100%40,000 Nimbin Wastewater System Maintenance 10,000 -75%15,000 Nimbin Pump Station - -100%20,000 Clunes Wastewater System Maintenance 20,000 0%98,000 Sewer Trade Waste Management 40,000 -59%

120,000 Sewer Telemetry 132,700 11%40,000 Sewer Inspections of Contract Work 40,000 0%15,000 Sewer Executed Drawings 15,000 0%25,000 Sewer MEX Management System 25,000 0%


QBRS Dec 312013/14

100,000 Sewer Sundry Depot Expenses 105,000 5%

32,000 James Gibson Road Property Maintenance 15,000 -53%20,000 Sewer OH&S Equipment Maintenance 20,000 0%68,000 North Woodburn 68,000 0%

122,000 Corporate Charges - ABC's Management 37,400 -69%32,000 Dividend to General Fund 29,800 -7%

504,700 Governance Charges 503,300 0%10,300 Contribution to Plumbing Inspector 10,300 0%

4,310,200 Depreciation Expenses 4,417,700 2%137,400 Corporate Charges - ABC's Operations 312,900 128%

10,920,700 11,646,902

152,300 153,801

2,973,100 Transfer from Reserves - -100%3,829,000 Sec 64 Funds Used - -100%

900,000 Loan Receipts - New 6,900,000 667%4,310,200 Depreciation - Contra 4,417,700 2%

- Sewer Plant Sales 74,400 590,000 S64 - Lismore 200,000 -66%

6,005,800 Transfer to Reserves - -100%

199,800 Loan Principal Repayments 247,800 24%

850,000 Sewer Pump Station - Renewal 557,000 -34%644,400 Sewer Mains - Augmentation - -100%

3,024,100 Sewer Mains - Renewal 2,652,000 -12%2,030,500 Sewer Miscellaneous Capital Works 7,947,001 291%

- Sewer Plant Purchases 342,100

- -

- -


QBRS Dec 312013/14

10,456,000 Water General Revenues 11,459,000 10%(232,000) Water Abandonments (235,000) 1%

45,000 Water Interest Charges 73,000 62%99,700 Fees & Charges 99,700 0%

115,000 Water Special Purpose Grants 130,300 13%46,000 Water Investment Interest Revenue 46,000 0%

210,000 Water - Internal Plant Hire Fees 210,000 0%15,700 Internal Contributions for Water 15,700 0%

10,755,400 11,798,700

660,400 Water Management Costs 855,200 29%16,800 Water Asset Management 45,000 168%

150,000 Water Plant Running Costs 150,000 0%25,000 Water Business & S64 Plans - -100%

- Strategic Planning Projects 10,000 5,000 Water Business Promotion/Customer Survey - -100%

22,600 Water GIS Data Entry - -100%45,000 Water External Bill Processing 45,000 0%

115,500 Water Demand Management 115,000 0%10,000 Water LG Directorate Contribution 13,000 30%

465,600 Water Interest Paid 762,600 64%50,000 Water Staff Training 70,000 40%

242,000 Water ELE (Expense) 260,000 7%(15,800) Water Workers Compensation Insurance 24,000 -252%

2,000 Water Workers Compensation Excess 2,000 0%18,000 Water Staff Costs 32,000 78%

160,000 Water Superannuation Payments 170,000 6%20,000 Water Clothing / Welfare & Safety Items 20,000 0%

(30,200) Water Oncost Credits - Salaries (50,800) 68%(464,700) Water Oncost Credits - Wages (437,200) -6%150,000 Water Hydrant Maintenance - -100%

90,000 Water Pump Station Operations 130,000 44%10,000 Water Pump Station Maintenance 15,000 50%10,000 Water Reservoir Operations 20,400 104%40,000 Water Reservoir Maintenance 50,000 25%

130,000 Water Mains Operations 158,500 22%1,220,000 Water Mains Maintenance 1,440,000 18%

110,000 Nimbin Water Supply Operations 60,300 -45%55,000 Nimbin Water Stations - -100%15,000 Nimbin Water Mains - -100%25,000 Nimbin Water Reservoirs 5,000 -80%

100,000 Nimbin Water Supply Maintenance 75,000 -25%80,000 Water Services Operations 80,000 0%80,000 Water Services Maintenance 40,000 -50%

4,890,000 Bulk Water Purchase 4,910,000 0%35,000 Water Inspections of Contract Work 35,000 0%


QBRS Dec 312013/14

30,000 Water Backflow Prevention Program - -100%40,000 Water Sampling and Testing 60,000 50%60,000 Water Sundry Depot Expenses 65,000 8%10,000 Water OH&S Equipment Maintenance 10,000 0%

173,700 Corporate Charges - ABC's Management 85,600 -51%10,200 Dividend to General Fund 8,400 -18%

312,900 Governance Charges 312,100 0%5,000 Mayoral SCU Scholarship 5,000 0%

10,300 Contribution to Plumbing Inspector 10,300 0%1,855,100 Depreciation Expenses 1,901,400 2%

316,000 Corporate Charges - ABC's Operations 419,900 33%

11,360,400 11,982,700

(605,000) (184,000)

500,000 Loan Receipts - New 5,300,000 960.00%1,345,000 Loan - Unexpended Transfer From -

222,300 Transfer from Reserves 1,226,200 451.60%864,000 Sec 64 Funds Used -

1,855,100 Depreciation Contra 1,901,400 2.50%- Water Section 64 Contributions 100,000

43,400 Water Plant Sales 95,600 120.28%

1,038,300 Transfer to Reserves - -100%

194,700 Loan Principal Repayments 232,500 19%- Telemetry Upgrade 21,000 - Water Pump Station Renewal 254,000

1,529,800 Water Mains - Renewal 1,949,000 27%- North Lismore Plateau - Water Supply 2,894,000

100,000 Water Meter - Renewals 258,000 158%1,176,500 Water Miscellaneous Capital Works 2,498,000 112%

185,500 Water Plant Purchases 332,700 79%

- -

- -


QBRS Dec 312013/14

- -

54,700 Mayoral Costs 55,800 2%

192,400 Councillor's Fees 197,200 2%13,700 Councillor's Vehicle Allowances 11,500 -16%10,000 Councillor - Professional Development 10,000 0%27,000 Councillor's Facilities 27,700 3%76,800 Councillor Support Officer Costs 77,800 1%26,000 LGSA 41,700 60%18,300 NOROC 18,800 3%10,600 Sundry Councillor Costs 10,900 3%20,000 Mayoral SCU Scholarships 15,000 -25%

5,000 Civic Receptions 5,100 2%143,100 Corporate Charges - ABC's 170,400 19%(10,000) Mayoral SCU Scholarship (10,000) 0%

587,600 631,900

(587,600) (631,900)

60,000 Transfer to Reserves 60,000 0%

(647,600) (691,900)

(647,600) (691,900)


QBRS Dec 312013/14

- Asphalt - Delivery Revenue - 150,000 Asphalt - Other Revenue 152,300 2%

3,466,000 Asphalt - Product Sales 3,567,700 3%1,450,000 Asphalt - Product Sales to Council 1,486,300 3%1,675,000 Ballina Quarry - Product Sales 2,282,900 36%

80,000 Ballina Quarry - Product Sales to Council 82,000 2%30,000 Ballina Quarry - Delivery Revenue 30,800 3%

4,300 Blakebrook Quarry - External Loan FNC Hockey 4,500 5%10,000 Other Quarries - Product Sales 10,300 3%20,000 Other Quarries - Other Revenue 20,500 2%20,500 Blakebrook Quarry - Internal Loan Airport 20,500 0%

460,000 Pre Coat - Product Sales 471,500 2%140,000 Pre Coat - Product Sales to Council 143,500 2%

45,000 Pre Coat - Delivery Revenue 46,100 2%- Blakebrook Quarry - Other Revenue 12,000

1,650,000 Blakebrook Quarry - Product Sales 1,749,300 6%620,000 Blakebrook Quarry - Delivery Revenue 635,500 2%

5,000 Blakebrook Quarry - Other Revenue 5,100 2%75,000 Blakebrook Quarry - Other Revenue 75,800 1%

2,550,000 Blakebrook Quarry - Product Sales to Council 2,613,800 3%

12,450,800 13,410,400

256,000 Asphalt - Cost of Sales 302,900 18%124,700 Asphalt - Management & Administration 127,700 2%

4,036,500 Asphalt - Production Costs 4,105,300 2%19,600 Asphalt - Site Maintenance 20,100 3%

700,000 Ballina Quarry - Cost Of Sales 718,700 3%74,500 Ballina Quarry - Management & Administration 75,700 2%

732,600 Ballina Quarry - Production Costs 1,317,500 80%89,000 Ballina Quarry - Site Maintenance 91,500 3%

981,000 Blakebrook Quarry - Cost of Sales 1,064,900 9%198,700 Blakebrook Quarry - Management & Administration 237,300 19%

2,535,500 Blakebrook Quarry - Production Cost 2,602,400 3%158,700 Blakebrook Quarry - Site Maintenance 263,000 66%

5,000 Other Quarries - Cost Of Sales 5,100 2%10,000 Other Quarries - Management & Administration 10,100 1%75,000 Other Quarries - Flood Plain 76,900 3%16,000 Other Quarries - Site Maintenance 16,500 3%36,000 Pre Coat - Cost of Sales 37,000 3%14,100 Pre Coat - Management & Administration 14,100 0%

558,000 Pre Coat - Production Costs 572,100 3%8,000 Depreciation Expenses 8,000 0%5,700 Depreciation Expenses 11,900 109%

124,900 Corporate Charges - ABC's Asphalt Plant 138,100 11%193,700 Corporate Charges - ABC's Blakebrook 184,500 -5%

42,700 Corporate Charges - ABC's Ballina 43,400 2%


QBRS Dec 312013/14

398,300 Dividends General Fund 398,300 0%

5,000 Mayoral SCU Scholarship 5,100 2%160,300 NCP Charges 148,400 -7%

11,559,500 12,596,500

891,300 813,900

1,150,000 Loan Receipts - New - 100,000 Loan Receipts - Unexpended 200,000 100.00%

80,000 Transfer from Reserves 200,000 150.00%

80,000 Bitumen Storage Tank - -100%

100,000 Asphalt - Heating Cone - -100%200,000 Blakebrook Quarry Part 3A - Environmental Offset 260,000 30%950,000 Blakebrook Quarry Part 3A - Roadworks - -100%337,300 Transfer to Reserves 338,500 0%

24,300 Loan Repayments Asphalt Operations 24,300 0%543,400 Loan Repayments Blakebrook 611,000 12%

(13,700) (19,900)

- -


QBRS Dec 312013/14

(155,000) Domestic Collection Abandonments (159,600) 3%4,091,800 Domestic Collection Revenues 4,248,200 4%

20,000 Domestic Interest Charges 20,800 4%80,000 Domestic Special Purpose Grant 82,000 2%

517,000 Non-Domestic Collection Annual Charges 532,500 3%216,300 Non-Domestic Collection Fees & Charges 258,800 20%

4,770,100 4,982,700

157,100 Domestic Waste Management Costs 221,900 41%1,113,200 Domestic Waste Collection - Urban 1,156,900 4%

655,200 Domestic Organic Collection - Urban 692,600 6%491,200 Domestic Recyclables Collection - Urban 514,200 5%

67,000 Domestic Collection Sundry Expenses 78,900 18%766,200 Domestic Waste Collection - Rural 794,100 4%209,200 Domestic Recyclables Collection - Rural 216,200 3%

38,200 Non-Domestic Management Costs 39,500 3%188,700 Non-Domestic Waste Collection 120,600 -36%150,000 Non-Domestic Waste Collection - Rateable 137,700 -8%133,200 Non-Domestic Waste Collection - Account 175,600 32%

9,700 Non-Domestic Waste Collection - rateable recycle 20,600 112%30,300 Non-Domestic Waste Collection - rateable organics 42,000 39%65,000 Non-Domestic Waste Collection - Account recycle 89,900 38%10,100 Non-Domestic Waste Collection - Account organics 10,300 2%

261,100 Corporate Charges ABC's - Domestic Waste Collection 285,700 9%9,000 NCP Charges - Domestic Waste Collection 600 -93%

78,900 Corporate Charges ABC'S - Non Domestic Waste Collection 80,700 2%44,500 NCP Charges - Non Domestic Waste Collection 33,000 -26%

4,477,800 4,711,000

292,300 271,700

- Transfer from Reserves - Domestic Waste Collection 19,700 - Capital Grants - Village 126,200

- Village Organic Services 145,900

175,500 Transfer to Reserves - Waste Collection 155,100 -12%116,800 Loan Repayments - Domestic Waste Collection 116,600 0%

- -

- -


QBRS Dec 312013/14

1,375,000 Waste Disposal Revenues - Collection Charges 1,409,400 3%300,000 Waste Disposal Revenues - Council General Works 377,500 26%

1,928,300 Waste Disposal Revenues - Weighbridge Fees 2,158,800 12%22,200 Resource Recovery Revenues - Internal Loan - -100%

479,900 Resource Recovery Revenues - Disposal 476,900 -1%73,400 Nimbin Disposal Revenues 81,800 11%

100,000 Waste Organics Revenues - Recycling Sales 102,500 2%280,000 Waste Organics Revenues - Collection Charges 287,000 2%490,000 Waste Organics Revenues - Lismore Disposal 477,300 -3%

1,678,100 Resource Recovery Recycling Revenues 748,900 -55%- Material Recovery Facility 2,297,400

6,726,900 8,417,500

94,900 Nimbin Disposal Costs 101,000 6%66,000 Public Place Waste Bins 77,700 18%18,000 Illegal Dumping Collection 18,400 2%

221,500 Lismore Disposal Management Costs 284,400 28%2,086,100 Lismore Disposal Operating Costs 2,406,600 15%

210,000 Lismore Disposal Maintenance Costs 215,700 3%750,000 Waste Disposal - Organics Costs 769,900 3%775,000 Resource Recovery - Lismore Operations 778,400 0%

1,322,800 Resource Recovery - Recycling Costs 408,900 -69%- Material Recovery Facility - Management & Administration 511,000 - Material Recovery Facility - Cost of Sales 290,000 - Material Recovery Facility - Operating Costs 718,300 - Material Recovery Facility - Site Maintenance 11,000

2,400 Corporate Charges ABC's - Nimbin Disposal 2,400 0%163,800 Corporate Charges ABC's - Waste Disposal 213,500 30%214,200 Dividends General Fund 414,200 93%229,100 NCP Charges 199,500 -13%

49,300 Depreciation Expenses 89,600 82%6,800 Amortisation Expenses 7,000 3%

6,209,900 7,517,500

517,000 900,000


QBRS Dec 312013/14

- Loan Receipts - New 2,000,000 83,900 Transfer from Reserves - Waste Disposal 40,000

1,430,000 Transfer from - Resource Recovery 50,000 1,100,000 Loan Receipts - New -

250,000 Grant - Waste Performance Improvement 150,000

1,360,000 Unexpended Grants Used - Transfer from -

30,000 Land Fill Cell 2 2,000,000 6567%

4,140,000 Waste Facility - Material Recovery Facility - -100%- Recycle Store 200,000

410,600 Transfer to Reserves - Waste Disposal 633,200 54%216,400 Loan Repayments 403,400 86%

(56,100) (96,600)

- -


QBRS Dec 312013/14

18,000 Oakes Oval Hire 22,700 26%219,600 P&R Fees & Charges 213,500 -3%

14,300 Other Revenues 7,400 -48%

251,900 243,600

8,000 Lismore Lake Pool Costs 3,400 -58%

323,800 P & R Management Staff Costs 331,200 2%2,605,100 P & R Maintenance Costs - Urban 2,690,600 3%

269,900 P & R Maintenance Costs - Rural 273,400 1%129,900 Contribution to FNCCC 133,100 2%

5,700 Sports field Shade Trees 5,800 2%44,500 Parks Special Projects 45,600 2%

224,000 Depreciation Expenses 229,700 3%334,400 Corporate Charges ABC's 352,300 5%

3,945,300 4,065,100

(3,693,400) (3,821,500)

92,900 Transfer from Reserves - 40,000 Section 94 Funds Used - Transfer From 20,000 -50.00%25,000 Grant - Blair Oval -

341,000 Sports Facilities Fund 212,800 -38%

5,000 Sun Protection Strategy 20,500 310%25,000 Riverbank Redevelopment - -100%12,800 Transfer to Reserves 11,000 -14%

(3,919,300) (4,045,800)

(3,695,300) (3,816,100)


QBRS Dec 312013/14

198,800 Energy Revolve Fund - Internal Loan Repayments 231,400 16%

35,500 Other Revenues - -100%234,300 231,400

591,200 People Services - Management Costs 344,400 -42%

- WHS - Management Costs 301,600 238,900 Staff Training 170,500 -29%217,800 Other Employee Related Costs 164,000 -25%188,200 Special Projects 2,400 -99%

3,358,000 Employee Leave Entitlements (Expense) 3,778,900 13%292,700 Workers Compensation Insurance 554,000 89%

20,000 Workers Compensation Excess 20,700 3%2,140,000 Superannuation Payments 2,330,000 9%

8,000 Fringe Benefits Tax 8,300 4%61,300 Severance Payments - -100%

8,000 Gratuities 8,200 2%(2,937,100) Oncost Credits - Salaries (3,449,600) 17%(3,476,300) Oncost Credits - Wages (3,627,400) 4%

(639,800) Corporate Charges ABC's (646,000) 1%

70,900 (40,000) 163,400 271,400


244,400 Transfer to Reserves 231,400 -5%(5,600) Unexpended Grants Used - Transfer from - -100%

67,400 40,000

67,400 40,000


QBRS Dec 312013/14

2,300 Library Other Revenues 2,400 4%115,400 Library Special Purpose Grants 118,100 2%

117,700 120,500

1,401,100 Contribution to Richmond Tweed Regional Library 1,443,100 3%

86,900 Library Building Expenses 83,200 -4%11,600 Library Other Expenses 3,400 -71%33,300 Library Project Costs 33,900 2%

44,800 Depreciation Expenses 44,500 -1%52,700 Corporate Charges ABC's 50,500 -4%15,200 Internal Loan Repayments 15,100 -1%

1,645,600 1,673,700

(1,527,900) (1,553,200)

- Unexpended Grants Used - Transfer from -

- Local Priorities Grant -


(1,631,500) (1,656,800)

(1,586,700) (1,612,300)


QBRS Dec 312013/14

6,056,800 RTRL (Headquarters) - Fees & Charges 6,242,600 3%2,800 RTRL (Headquarters) - Operating Grants 2,800 0%

16,900 RTRL (Headquarters) - Other Revenues 16,900 0%35,100 RTRL (Ballina) - Revenues 31,700 -10%55,500 RTRL (Byron) - Revenues 81,800 47%36,700 RTRL (Lismore) - Revenues 32,400 -12%61,500 RTRL (Tweed) - Revenues 40,700 -34%52,900 Interest on Investments 63,000 19%

6,318,200 6,511,900

271,900 RTRL - Management Costs (Council) 271,900 0%902,600 RTRL - Management Costs (Headquarters) 1,022,200 13%655,100 RTRL - Management Costs (Ballina) 666,800 2%628,900 RTRL - Management Costs (Byron) 657,900 5%706,900 RTRL - Management Costs (Lismore) 739,700 5%909,000 RTRL - Management Costs (Tweed) 998,300 10%

45,200 RTRL - ELE Expenses (Council) 45,200 0%134,600 RTRL - ELE Expense (Headquarters) 145,800 8%

95,300 RTRL - ELE Expense (Ballina) 98,500 3%97,400 RTRL - ELE Expense (Byron) 101,800 5%

101,000 RTRL - ELE Expense (Lismore) 110,300 9%137,900 RTRL - ELE Expense (Tweed) 152,800 11%

76,100 RTRL Administration Costs 76,100 0%68,000 Headquarters Operating Costs 61,400 -10%41,400 RTRL - Grant Projects - -100%

397,500 RTRL - Working Expenses 401,000 1%265,700 Computer Processing Centre 249,700 -6%

84,300 Plant Running Costs 84,300 0%1,088,700 Depreciation Expenses 1,088,700 0%

2,700 Amortisation Expenses 2,700 0%(2,200) Plant Hire (3,000) 36%

6,708,000 6,972,100

(389,800) (460,200)

42,300 Capital Contributions - 8,600 Plant & Equipment Sales -

1,091,400 Depreciation Contra 1,091,400 0.00%374,400 Transfer from Reserves 119,200 -68.16%


QBRS Dec 312013/14

30,600 Computer System/Peripherals 30,600 0%

2,000 Telephony 2,000 0%4,900 Network Infrastructure 4,900 0%

13,000 Genealogy 13,300 2%184,500 Library Resources - Ballina 137,200 -26%126,000 Library Resources - Byron 102,900 -18%140,300 Library Resources - Lismore 137,200 -2%371,300 Library Resources - Tweed 254,900 -31%

20,200 Library Resources - Headquarters 4,500 -78%23,100 Library Resources - Bookmobile 17,900 -23%14,500 Miscellaneous Equipment 10,000 -31%25,600 Plant Purchases - -100%

200 Library Resources - Ballina - -100%3,000 Library Resources - Byron - -100%

800 Computer System/Peripherals - -100%32,700 Miscellaneous Equipment - -100%

134,200 Transfer to Reserves 35,000 -74%

- -

- -


QBRS Dec 312013/14

1,276,000 Regional Roads Block 1,208,500 -5%194,000 Regional Roads Traffic Facilities 182,500 -6%

- RMS - Black Spots Program - 318,100 RMS - Small Projects 9,600 -97%100,000 Road Toll Response Package - -100%

1,300,000 State Roads Ordered Works 1,332,500 2%771,400 State Roads Routine Maintenance Works 675,000 -12%

2,297,100 Natural Disaster Funding - -100%

6,256,600 3,408,100

702,200 State Roads Routine Maintenance Works 573,200 -18%

1,128,000 State Roads Ordered Works 1,110,000 -2%823,700 Regional Roads Block Grant Maintenance 848,700 3%113,000 Regional Roads Traffic Facilities - -100%304,800 RMS Misc. Road Project Costs 9,600 -97%

2,385,900 RMS Natural Disaster Funding - -100%

127,900 Corporate Charges ABC's 120,200 -6%

5,585,500 2,661,700

671,100 746,400

488,500 Transfer From Reserves - 73,100 Unexpended Grants Used - Transfer from -

775,900 Regional Road Repair Program 250,000 -67.78%136,000 Roads - 3 X3 Program 139,400 2.50%

670,000 Regional Roads Repair Construction Program - -100%300,000 Resurfacing 500,000 67%975,000 Regional Roads Repair Program 500,000 -49%219,100 Transfer to Reserves 204,100 -7%

(19,500) (68,300)

(19,500) (68,300)


QBRS Dec 312013/14

1,846,000 FAG - Local Roads Component 1,852,800 0%

1,846,000 1,852,800

25,200 NEWLOG Contribution 32,900 31%

203,000 Rural Roads Management 206,500 2%1,751,100 Rural Sealed Roads Maintenance 1,979,500 13%1,130,300 Rural Unsealed Roads Maintenance 1,158,600 3%

13,700 Rural Roads Grant Projects - -100%

4,066,600 Depreciation Expenses 4,168,300 3%

359,000 Corporate Charges ABC's 454,600 27%

7,548,900 8,000,400

(5,702,900) (6,147,600)

2,414,600 Transfer to Reserves - -100.00%913,500 Grant - Roads to Recovery Program 936,300 2.50%383,600 Unexpended Grants Used - Transfer from - 500,000 Rural Roads Non Cash Contributions 500,000 0.00%

37,500 Drainage Construction - Rural - -100%19,500 Rural Roads - Footpaths 20,000 3%

3,049,100 Rural Roads Construction 1,427,100 -53%1,203,900 Resurfacing 1,073,300 -11%

200,000 Super Heavy Patching - -100%700,000 Rehabilitation 717,500 2%930,200 Transfer to Reserves - -100%700,000 Elimination of Non - Cash Items 700,000 0%

(8,331,400) (8,649,200)

(4,064,800) (4,280,900)


QBRS Dec 312013/14

65,800 Urban Roads General Revenues 67,500 3%20,500 Bus Shelter Advertising 21,000 2%

- Pedestrian Access & Mobility Plan -

86,300 88,500

9,000 Roads & Parks Office Expenses 9,200 2%195,900 Urban Road Management 199,300 2%103,300 Footpath Maintenance 105,900 3%

1,052,500 General Maintenance 1,240,800 18%160,600 Urban Sealed Road Signs & Markings 164,600 2%

23,100 Bus Shelter Maintenance 23,700 3%136,100 Car Parking - Maintenance 156,500 15%

49,800 Pedestrian Access & Mobility Plan 30,700 -38%165,400 Wyrallah Rd Works Depot Costs 173,200 5%

46,000 Miscellaneous Private Works 47,200 3%4,135,300 Depreciation Expenses Footpaths/Carparks 4,238,700 3%

36,000 Depreciation Expenses Infrastructure 36,500 1%306,000 Corporate Charges ABC's 388,900 27%

6,419,000 6,815,200 (6,332,700) (6,726,700)

385,800 Transfer from Reserves - 5,513,000 Grant - Building Better Regional Cities -

500,000 Section 94 Funds Used - Transfer From - 476,800 Unexpended Grants Used - Transfer from -

80,000 Drainage Non Cash Contributions 80,000 0.00%20,000 Kerb & Gutter Non Cash Contributions 20,000 0.00%

2,600 DA Contributions to Works 2,700 3.85%100,000 Urban Roads Non Cash Contributions 100,000 0.00%

184,000 Drainage Construction 60,600 -67%268,300 Urban Roads - Footpaths 131,800 -51%

1,907,900 Urban Roads - General 1,393,400 -27%492,500 Resurfacing 556,100 13%100,000 Super Heavy Patching - -100%700,000 Rehabilitation 717,500 2%

4,013,000 Oliver Avenue Link Road - FaHCSIA - -100%2,000,000 Invercauld/Ballina Rd Int - FaHCSIA - -100%

165,000 Transfer to Reserves - -100%597,600 Loan Repayments 594,000 -1%

(9,682,800) (9,977,400)

(5,711,500) (5,902,200)


QBRS Dec 312013/14

- -

427,800 Contribution to Fire and Rescue NSW 438,500 3%155,600 Contribution to Rural Fire Services 159,500 3%

11,800 RFS Non Subsidised Costs 12,700 8%

13,600 Depreciation Expenses 13,500 -1%


629,100 637,300

(629,100) (637,300)


(603,100) (637,300)

(589,500) (623,800)


QBRS Dec 312013/14

43,000 Design Services Charges - -100%

43,000 -

433,900 Survey & Design Management Costs 448,800 3%

72,500 Computer Equipment Maintenance 22,600 -69%2,100 Survey Resumption and Costs - -100%

600 Flood Telemetry Upgrades 600 0%2,000 Stores Unaccountable to Direct Expenses 2,100 5%1,000 Radio Base Cost and Licenses 900 -10%

22,100 Flood Telemetry Maintenance 22,700 3%


627,100 570,300

(584,100) (570,300)


(576,600) (570,300)

(576,600) (570,300)


QBRS Dec 312013/14

128,500 Events Revenues 9,800 -92%

31,100 Nimbin Tourism Revenues 32,100 3%60,700 Tourism Revenues 80,700 33%

220,300 122,600

44,500 Tourism Development Costs 41,200 -7%

3,200 Tourism Guides 3,300 3%4,100 Tourist Signs 4,200 2%

131,000 Events Management Costs 139,100 6%47,000 Festival & Events Contributions/Incentives 48,200 3%95,000 Events Support Costs 41,100 -57%92,900 Master Games - -100%

413,000 Tourism Expenses 424,600 3%20,900 Tourism Grant Projects - -100%

2,000 Volunteer Incentives Program 2,100 5%2,000 Café & Cultural Trail Coordination 2,100 5%

186,300 Nimbin Tourism Services 196,300 5%163,300 Arts, Tourism & Leisure - Management 162,800 0%

10,300 Depreciation Expenses 10,200 -1%2,200 Internal Loans Lighting 4,500 105%

79,000 Corporate Charges ABC's - Tourism 66,400 -16%37,600 Corporate Charges ABC's - Events 19,500 -48%17,800 Corporate Charges ABC's - AT& L Management 14,900 -16%

1,352,100 1,180,500

(1,131,800) (1,057,900)

54,300 Transfer from Reserves - Tourism - 44,600 Transfer from Reserves Events -

8,800 Unexpended Grants Used - Transfer from -

12,300 Lighting Upgrade - VIC - -100%


(1,037,900) (1,059,400)

(1,027,600) (1,049,200)


QBRS Dec 312013/14

9,600 Roads Safety General Revenues 5,200 -46%9,000 Traffic and City Safe - Special Purpose Grants - -100%

18,600 5,200

2,000 Sustainable Transport Projects 1,000 -50%

113,000 Co-ordinator Costs 119,000 5%7,200 TV Blackspots 1,800 -75%

35,900 Traffic Facilities Block Grant 36,800 3%3,000 Traffic & City Safe Grant Projects - -100%

135,300 Beat Patrol 138,700 3%27,200 CBD CCTV (Lismore SBRVL) 27,900 3%58,800 CBD CCTV (Lismore SBRVL) 60,300 3%28,100 Nimbin CCTV 28,600 2%

5,200 Contribution to Late Nighter Bus Service 5,300 2%18,600 Road Safety Projects 2,100 -89%

- Road Safety Council Projects -

49,700 Corporate Charges ABC's- Traffic & City Safe 29,100 -41%

484,000 450,600

(465,400) (445,400)

28,500 Section 94 Funds Used - Transfer From - 3,000 Unexpended Grants Used - Transfer from -

96,000 Bus Stops - -100%35,300 Traffic & City Safe 25,300 -28%

(565,200) (470,700)

(565,200) (470,700)


QBRS Dec 312013/14

85,400 Farming Revenues 87,500 2%579,200 Waste Minimisation Charge 778,200 34%

- North East Waste 1,306,000

664,600 2,171,700

12,200 Waste Minimisation Management Costs 12,200 0%86,900 Tip Free Days 118,900 37%

4,500 Equipment Maintenance 4,600 2%8,000 Tip Disposal Costs 8,200 2%

85,000 Waste Strategies & Education 89,000 5%125,000 WRWF Tip Vouchers 258,100 106%

85,400 Tea Tree Operations 87,500 2%200 Waste Minimisation Grant Projects - -100%

177,400 Drop Off Centres 185,400 5%36,000 Public Place Recycling 52,100 45%

- North East Waste 1,306,000


42,500 Corporate Charges ABC's 47,300 11%

682,500 2,189,200

(17,900) (17,500)

200 Unexpended Grants Used - Transfer from 0 -


(19,400) (19,900)

- -


QBRS Dec 312013/14

120,000 Fleet Special Purpose Grants 121,200 1%400 Carbon Emissions Offset 400 0%

36,000 Sign Shop - Private Works Revenues 36,900 2%7,480,000 Fleet - Internal Plant Hire Fees 7,667,000 2.50%

7,636,400 7,825,500

3,681,000 Plant Running Costs 3,777,700 3%

308,500 Plant Workshop Management Costs 328,100 6%270,200 Plant Workshop Operating Costs 268,500 -1%

18,000 Plant Workshop Training 18,400 2%400 Carbon Emissions Offset - Tree Planting Program 400 0%

3,000 Sign Shop - Operating Costs 3,100 3%23,500 Sign Shop - Misc. Private Works Costs 24,200 3%

2,504,400 Depreciation Expenses 2,566,200 2%5,800 Amortisation Expenses 5,900 2%

233,000 Corporate Charges - Plant W/Shop 248,600 7%80,000 Dividends General Fund - -100%

(709,700) Allocation to Plant Items (727,400) 2%

6,418,100 6,513,700

1,218,300 1,311,800

603,500 General Plant Sales 827,500 37.12%1,050,000 Transfer from Reserves 60,000 -94.29%

200,000 Profit & Loss on Asset Disposal - Fleet Ops 200,000 0.00%

4,189,800 General Plant Purchases 4,363,200 4%

50,000 Workshop Improvements 50,000 0%1,342,200 Transfer to Reserves 558,200 -58%

(2,510,200) (2,572,100)

- -



Revenue Policy


58 IMAGINE LISMORE 1 YEAR PLAN REVENUE POLICY 2014-2015

Revenue Policy

Ordinary Rates:

The Independent Pricing and Regulatory Tribunal (IPART) announced that the allowable rating increase for 2014/15 was 2.3%.

To meet its recurrent obligations towards works and services, Council will increase its ordinary rates by the full 2.3%. The allowable rating increase equates to an income increase of approximately $606,000 over the 2013/14 rating base.

The Office of Local Government has also advised that Council has an excess of ordinary rates income from 2013/14 of $721. This is included in the maximum 2014/15 allowable ordinary rates income.

Council policy is to assess ordinary rates for all rateable properties using a combination of a base amount and land valuation.

The base amount is Council’s assessment of costs that could reasonably be said to be common to all ratepayers regardless of property use or location. The base amount for 2014/15 has been increased by the 2.3% allowable rating increase (plus rounding) to $360.

The balance of each rate assessment will be levied using an ad valorem rate i.e. the land valuation multiplied by a rate in the dollar. Rates will be levied on three categories of property: - Business, Residential and Farmland.

The proposed rate in the dollar and base amount for each of the rating category options for 2014/15 detailed below will apply:

2014/15 Ordinary Rate Base Amount plus Ad Valorem Rate – 2.3% increase plus carry forward catch-up adjustment of - $721

Category Rate in $ (cents)

Base Amount ($)

Yield ($’000s)

Proportional Contribution (%)

Rates

Business – Inner CBD 4.7723 $360 $1,832 6.8

Business – Urban 1.4751 $360 $3,482 12.9

Business – Other 0.9550 $360 $132 0.5

Business – Nimbin 1.1607 $360 $84 0.3

Residential – Urban/Village 0.6401 $360 $13,415 49.8

Residential – Rural 0.5161 $360 $3,858 14.3

Farmland 0.4810 $360 $4,159 15.4

Total $26,962 100%

To calculate your ordinary rates for 2014/15, you will need your land valuation as at the 1/7/2012 base date. Multiply the land value by the rate in dollar of the rating category applicable to your property and then add the base amount of $360.00. For example:-

A Residential – Urban/Village property with a land value of $100,000, the ordinary rates would be = $100,000 X 0.6401 (of a cent in the dollar, the urban/village rate) = $640.10 plus $360.00 (base amount) = $1000.10

Wastewater Charges:

A copy of Council’s “Wastewater Charging Policy”, which sets out the methodology used to arrive at the |wastewater charges, is available from Council’s Corporate Centre. In summary, wastewater charges are determined by the following formula:

Annual Wastewater Charge = No. of Equivalent Tenements (ET) x Charge per Equivalent Tenement

An Equivalent Tenement refers to an assumed discharge to the wastewater system which is equivalent to that discharged by a 'standard' detached dwelling house. Under this charging regime a detached dwelling house, (having an ET value of 1.0) is charged $772.00. All other forms of development are charged based on their calculated ET value, with the method of calculating ET values being specified within Council's "Wastewater Charging Policy". Under this policy, calculated ET values are rounded to the nearest one tenth of an ET and a minimum value of 1.0 ET is applied to all assessments.

For properties with multiple tenements or more than one equivalent tenement, a schedule of charges is also available from Council’s Corporate Centre.

IMAGINE LISMORE 1 YEAR PLAN REVENUE POLICY 2014-2015 59

A summary of wastewater charges follows:-

Services Annual Charge ($)

Yield ($’000)

Wastewater Charges:

Lismore – (Includes Nimbin, Perradenya & North Woodburn)

For single unit dwelling houses $772.00 $7,900

For residential flats for each unit of occupancy $540.40 $748

For non-domestic properties (excluding properties within the established strength category), per equivalent tenement or part thereof as indicated within the Wastewater Charging Policy

$772.00 $2,008

For properties not connected to a wastewater scheme and able to do so and located within 75 metres of a wastewater main

$463.20 $214

North Woodburn Connection Charge – For properties connected to the North Woodburn Wastewater Scheme as at 1/7/13

$409.20 $20

Sewer Rebate 1 - For occupied properties with stand-alone systems of wastewater management not connected to the sewerage system

$231.50 $0

Sewer Rebate 2 - For occupied properties with dry composting toilets and no toilets connected to the sewerage system

$386.00 $0

Liquid Trade Waste Annual Inspection Charge:

Inspection of trade waste pre-treatment devices for Cat. 2 & 3 discharge customers $92.70 $23

Waste Management Charges:

Council has reviewed the various services that it offers with particular emphasis on landfill reduction. A range of options that encourage recycling and introduces choice in the size of bins collected is now available at various prices. Maps of the areas covered by these services are available for viewing at Council’s Corporate Centre:-

a) Waste Collection Charges

These charges are levied for the actual collection and removal of waste from a property, where Council makes the service available. Council must approve the type and size of bins used.

All waste collection charges are an annual charge, either under Section 496 or 501 of the Local Government Act 1993. This in effect means that the charge will apply for the whole year regardless of the number of times the service is utilised

If a service is no longer required and Council is notified to that effect, the charge will still apply in the rating year in which it was levied, but will not be charged in future years. The exception to this is where a charge has been wrongly applied such as where the charge was for two services but only one was received.

When a service or additional service is requested during a rating year, the cost of the service will be calculated on a quarterly pro-rata basis from the next rate instalment period after the service is commenced.

For Domestic Services:-

• Integrated Waste Collection: This charge is applicable to all urban domestic properties receiving the service within the defined collection area. The service is a weekly 240 litre organic bin and a fortnightly 240 or 360 litre recycling bin plus a fortnightly 140 litre waste bin collection service.

• Integrated Waste Collection - Urban Half: This charge is applicable to all urban domestic properties receiving the service within the defined collection area. The service is a fortnightly 240 litre organic bin and a monthly 240 or 360 litre recycling bin and a monthly 140 litre waste bin collection service.

• Integrated Waste Collection – Waste Plus: This charge is applicable to all urban domestic properties receiving the service within the defined collection area. The service is a weekly 240 litre organic bin, a fortnightly 240 or 360 litre recycling bin and a fortnightly 240 litre waste bin collection service.

• Integrated Waste Collection – Premium: This charge is applicable to all urban domestic properties receiving the service within the defined collection area. The service is a weekly 240 litre organic bin, a fortnightly 240 or 360 litre recycling bin and a weekly 240 litre waste bin collection service.


• Integrated Waste Collection – Discount: This charge is applicable to all urban domestic properties receiving the service within the defined collection area. The service is a weekly 240 litre organic bin, a fortnightly 240 or 360 litre recycling bin and a fortnightly 80 litre waste bin collection service. The provision of the 80 litre bin is at the customers cost.

• Waste Collection – Special Needs: This service is available on application and requires approval by the Manager – Commercial Services. It is available for customers with health or mobility problems, and will be assessed on a ‘case by case’ basis. The service is available to domestic properties only. The service consists of a fortnightly 240 litre waste bin collection service collected from and returned to the property by the waste truck driver or a variation on this depending on assessment by the assessment team.

• Waste Collection – Rural: This charge is applicable to all domestic properties within the service areas as defined, outside the urban area of Lismore and receiving the collection service. The service is a weekly 240 litre waste bin and a fortnightly 240 or 360 litre recycling bin collection service.

• Waste Collection – Rural Half: This charge is applicable to all domestic properties within the service areas as defined, outside the urban area of Lismore and receiving the collection service. The service is a fortnightly 240 litre waste bin and a monthly 240 or 360 litre recycling bin collection service.

For Non Domestic Services:-

• Waste Collection - Urban Business: This charge is applicable to all non domestic properties receiving the service within the defined collection area. This service is a weekly 240 litre waste bin and a weekly 240 litre resource recovery (recyclable, organics) bin collection service. This charge attracts GST.

• Waste Collection – Rural Business: This charge is applicable to all non domestic properties within the service areas as defined, outside the urban area of Lismore and receiving the collection service. The service is a weekly 240 litre waste bin and a fortnightly 240 or 360 litre recycling bin collection service. This charge attracts GST.

• Waste Collection – Rural Half Business: This charge is applicable to all non domestic properties within the service areas as defined, outside the urban area of Lismore and receiving the collection service. The service is a fortnightly 240 litre waste bin and a monthly 240 or 360 litre recycling bin collection service. This charge attracts GST.

b) Other Waste Management Charges

In addition to collection charges, Council also levies a number of other charges, which are used to implement waste management and reduction programs.

Waste Availability: This charge applies to all rateable properties where the waste collection service is available, but not being utilised, excluding those properties paying the Nimbin Transfer Station charge.

Waste Minimisation: This charge is applicable to all rateable properties except for those rateable properties paying the Nimbin Transfer Station charge. This charge is for the provision of recycling services, waste strategy and policy development, other waste reduction programs, waste education services, a resource recovery voucher and four free tip days. This charge attracts GST.

Nimbin Transfer Station: This charge is applicable to all rateable properties within the Nimbin and District Section 94 catchment area of the Lismore Contributions Plan March 2004 (Second Amendment June 2010), not receiving a waste collection service, and is charged on a per dwelling basis. A copy of the March 2004 (Second Amendment June 2010) is available at Council’s Corporate Centre.

A summary of all waste management charges follows:-

Services Charge $

Yield ($’000)

Waste Collection

Domestic – Urban

Integrated Waste Collection $279.10 $2,932

Integrated Waste Collection - Urban Half $153.00 $63

Integrated Waste Collection – Waste Plus $460.00 $37

Integrated Waste Collection – Premium $529.00 $29

Integrated Waste Collection – Discount $209.00 $2

Waste Collection – Special Needs $321.00 $15


Services Charge $

Yield ($’000)

Waste Collection

Rural

Waste Collection – Rural $334.40 $958

Waste Collection – Rural Half $201.00 $78

Non Domestic

Waste Collection – Urban Business $389.00 $532

Waste Collection – Rural Non Domestic $368.00 $117

Waste Collection – Rural Half Non Domestic $221.00 $10

Waste Management

Waste Availability $10.00 $8

Waste Minimisation $47.30 $778

Nimbin Transfer Station $123.77 $55

Water Charges:

Council’s water charging structure is made up of two tiers, a ‘consumption charge’ based on actual water consumed and a ‘fixed service charge’ dependent on the size of the water service. In addition, a small amount of revenue is generated from fire services.

a) Consumption Charge:

Water consumed through the meter will be charged at $2.99 per kilolitre. The estimated income from consumption is $8,114,000 (2.714 megalitres at $2.99 per kilolitre).

b) Fixed Service Charges:

A summary of the fixed service charges follows:-

Service Annual Charge ($)

Yield ($’000)

20mm service $203.88 $2,483

25mm service $318.56 $159

32mm service $521.92 $107

40mm service $815.52 $126

50mm service $1,274.20 $196

65mm service $2,153.44 $17

80mm service $3,262.00 $36

100mm service $5,096.88 $102

150mm service $11,468.04 $57

Unconnected properties* $203.88 $53

Fire service* $203.88 $9

Perradenya (Recycled) No Charge N/A

Water Rebate Services* - Occupied properties with stand-alone water supply systems not connected to the reticulated water supply

$101.93

$0

*Conditions apply


Stormwater Management Services Charges:

The Stormwater Management Services charge is applied to rateable land within the Lismore urban area. There are exemptions to the charge with vacant and crown land (including Department of Housing) most prominent.

For residential lots the charge will be $25.00. For residential strata and company titled land, the charge will be $12.50 per unit.

For business properties the charge will be area based with a minimum charge of $25.00 for properties up to 350m² and an additional $25.00 for each unit of 350m² or part thereof. For a property of 850m² the charge would be $75.00 (850m² ÷ 350m² = 2.42 units, rounded up to 3 = 3x$25.00 = $75.00).

Business properties over 4,200 m², dependent upon the outcome of an assessment of the property to determine the proportion of the property that is impervious, will be charged a minimum $300.00 with an additional charge of $25.00 per 350m² or part thereof that is declared impervious. For owners of business properties over 4,200m², an appeals process against the level of the charge is in place and a copy is available from the Council Corporate Office.

Business strata units and company titled units will be charged by determining the actual charge for the whole of the property and then dividing that charge by the total unit entitlement, either strata or company, and then multiplying that product by each strata or company title entitlement to determine the charge for each strata. The minimum charge per unit entitlement is $5.00.

The total yield from Stormwater Management Services charges is $382,000.

The following is a summary of stormwater management service charge related works to be provided in 2014/15 with any under expenditure to be accumulated for future maintenance and major projects:-

Stormwater Management Services Budget

Stormwater Infrastructure - (enhancing current infrastructure and constructing new treatment infrastructure)

$183,500 Wilson Catchment

$34,500 Tucki Tucki Catchment

Infrastructure services (new treatments) – repayments $26,000

Maintenance and monitoring of treatment devices $57,200

Business, staff and community education $26,000

Information gathering / administration $47,300

Totals $374,500

Pension Rebates:

Rebates are available to eligible pensioners who are solely or jointly liable for the payment of rates and charges. The rebates are as follows:-

a. 50% of combined general rates and waste management charges up to a $250.00 maximum

b. 50% of water consumption and fixed service charges up to an $87.50 maximum

c. 50% of sewer charges up to an $87.50 maximum

Pricing Policy for Goods and Services Provided by Council:

Council has adopted a 2.5% CPI minimum increase for 2014/15. A detailed Fees and Charges schedule is included as an attachment.

The intent of a pricing policy is to disclose to all stakeholders the rationale behind the fee established for any Council product or service including:

• the true cost of providing a product or service;

• the extent to which the general community benefits from the product or service, and therefore the extent that the cost of the product or service will be subsidised from rate revenue. i.e. the public-good component or community service obligation;

• the extent to which the user or person benefiting from the product or service, will be asked to contribute to the cost of its provision, i.e. the user contribution; and

• the strategies for moving the current fee to the position determined by the policy, i.e. the target cost recovery.


The underlying principle of pricing policy is that the role of property rates and general purpose income will be to finance the public-good component of services and attendant community service obligations, and that users will be called upon to finance the cost of producing goods and services from which they derive a benefit.

Council’s Pricing Policy (Policy 1.5.9 - Pricing Policy – Fees and Charges) details the above elements for every product or service supplied by Council and can be reviewed at Council’s Corporate Centre or on Council’s website.

Dividends:

In accordance with section 409 (6) of the Local Government Act 1993, a dividend may be paid at the end of each financial year from water and wastewater funds. Council has considered the “Best-Practice Management of Water Supply and Sewerage” guidelines issued by the Department of Energy, Utilities and Sustainability and, while of the opinion that it substantially meets the qualitative criteria to qualify for a dividend payment, the funds do not meet the financial performance criteria. As such, a dividend from the operating result of the funds is not anticipated in 2014/15.

Therefore, dividends will only be paid in 2014/15 for the mandatory taxation equivalents component and this equates to $8,400 from water and $29,700 from wastewater.

Borrowings:

Council is required to submit a program of new borrowings seeking approval from the Office of Local Government on an annual basis. The program of new anticipated borrowings for 2014/15 is:-

Description Amount

Galvanised Culverts Program $250,000


Wastewater Infrastructure – South Lismore STP Stage 1 $3,605,000

Wastewater Infrastructure – North Lismore Plateau $3,245,000

Wastewater Infrastructure – Northern Front $50,000

Water Infrastructure – North Lismore Plateau $2,894,000

Water Infrastructure – Nimbin Water Supply $2,395,000

Water Infrastructure – Telementry Upgrades $11,000

Total Loan Borrowings $14,450,000

New borrowings are proposed to be sourced from the banking sector via a selective quotation process.

Programs of a Commercial Nature and National Competition Policy (NCP):

The following major programs undertaken by Council are considered to be of a commercial nature:

In accordance with the NCP guidelines, all the above programs have adopted the principle of competitive neutrality in relation to their business undertakings. This means that Council includes, as part of its costing processes, all direct and indirect costs, plus taxes that a competitor or private sector operator would face in the operation of a similar business. The taxes included are known as taxation equivalent payments (TEP’s) and are based on the following principles: -

• Payroll Tax – 5.45% for businesses with a salary threshold above $750,000

• Land Tax – 1.6% + $100 for business with a land threshold above $412,000

• Company Tax – 30% of average operating profit for previous three years

These figures are applied only where the effects are considered to be material. In certain cases the application of competitive neutrality will result in the Council service incurring an operating loss. In these situations Council has determined there is a community service obligation and will continue to subsidise those programs.

Category One Businesses (Turnover > $2 million)

1. Water Supplies Services;

2. Wastewater Services;

3. Northern Rivers Quarry & Asphalt; and

4. Northern Rivers Waste – Collection and Disposal

Category Two Businesses (Turnover < $2 million)

1. Commercial Property Management;

2. Lismore Memorial Gardens;

3. Goonellabah Sports & Aquatic Centre; and

4. Real Estate

64 IMAGINE LISMORE 1 YEAR PLAN APPENDIX 2014-2015

2014/15 Imagine Lismore Projects


IMAGINE LISMORE 1 YEAR PLAN PROJECTS 2014-2015 65

66 IMAGINE LISMORE 1 YEAR PLAN PROJECTS 2014-2015














80 IMAGINE LISMORE 1 YEAR PLAN APPENDIX 2014-2015

Fees and Charges


IMAGINE LISMORE 1 YEAR PLAN FEES AND CHARGES 2014-2015 81

Pricing Policy

The intent of the Pricing Policy is to disclose to all stakeholders the rationale behind the fee established for any Council product or service including:● the true cost of providing a product or service;

● the extent to which the general community benefits from the product or service and therefore the extent that the cost of the product or service will be subsidised from rate revenue. i.e. the public good component or community service obligation;

● the extent to which the user or person benefiting from the product or service, will be asked to contribute to the cost of its provision, i.e. the user contribution; and● strategies for moving the current fee to the position determined by the policy, i.e. the target cost recovery.

The underlying principle of the Pricing Policy is that the role of property rates and general purpose income will be to finance the public good component of services and attendant community service obligations, and that users will be called upon to finance the cost of producing goods and services from which they derive a benefit.

The Pricing Policy, included in Council's , details the above elements for every product or service supplied by Council, and can be viewed at the Corporate Centre, Oliver Avenue, Goonellabah.

It has been determined in accordance with the Pricing Policy that all base Fees & Charges will increase by at least 2.5% for 2014/15. This is in line with the best estimate of the Consumer Price Index or appropriate Reference Prices.

Goods & Services Tax (GST)

The following schedule of fees and charges has been prepared using the most current GST information. Fees and charges with GST included are shown where appropriate.

Lismore City Council Fees and Charges 2014/15

82 IMAGINE LISMORE 1 YEAR PLAN FEES AND CHARGES 2014-2015

Pricing Categories

Council has classified the Fees and Charges in this booklet under the following categories:

This good/service is provided at no cost. The costs are met entirely from property rates and generalpurpose income.

The price for this good/service is set to make a small (less than 50%) contribution towards the operating costs, both direct and indirect, of providing the good/service. The remainder of the costs are met from property rates and generalpurpose income.

The price for this good/service is set to make a significant (more than 50%) contribution towards the operating costs, both direct and indirect, of providing the good/service. The remainder of the costs are met from property rates and generalpurpose income.

The price for this good/service is set to recover the total operating costs, both direct and indirect, of providing this good/service. Indirect costs are to include taxation equivalent payments, where applicable, in accordance with the principles of National Competition Policy.

The price for this good/service is a statutory charge set by government regulation.

The price for this good/service is set by reference to prices charged for similar goods/services by like councils or competitors.

Factors taken into account in determining fees and charges include:* The cost of providing the service or goods;* Local Government Regulations;* Market conditions and prices; and* Whether or not there is a community service obligation.

a) The General Manager and Executive Directors reserve the right to alter fees and charges included in this booklet where that person is of the opinion that it is reasonable to do so.b) While all care is taken to reflect current regulatory charges, they are subject to change by legislation. The timing of legislative changes is outside the control of Council.

Lismore City Council Fees and Charges 2014/15







Deposit and Bonds

Deposit and Bonds










F Per Load cars/station wagons/small utilities loads <100kg T 21.00 23.00 F Per Load utilities/trailers 100kg 300 kg T 62.00 68.00 F Other Loads Over 300kg per tonne T 206.00 225.00


● Customers must sort their own waste in the Resource Recovery Facility into the bins provided● Self Sort loads must be 50% recoverable and recyclable for the Self Sort fee to apply● The Weighbridge Officers decision is final


F Clean soil/fill per tonne T No Charge No Charge

F Contaminated soils test certificates required T 206.00 225.00 F Builders contaminated mixed waste per tonne T 206.00 225.00 F Scrap Metal Only per tonne T 32.00 32.00

FUncontaminated Timber Only per tonne (no MDF, CCA Treated, Lead Paint, Asbestos) T 55.00 60.00 Mixed treated and untreated timber (up to 50% treated timber mixed loads with more then 50% treated timber will be charge standard unsorted waste rate) T N/A 134.00

FBuilders rubble (concrete, bricks, blocks, pavers, tiles only) NO ASBESTOS per tonne T 50.00 55.00

F Whitegoods per item T 18.00 18.00 F Commercial whitegoods per item T 65.00 65.00 F Hire of Garbage Truck per hour T POA POA

Z Oil per litre (from domestic sources maximum quantity 20 litres) T No Charge No Charge

ZHazardous Chemicals (from domestic sources maximum quantity 20 litres) T No Charge No Charge

F Hazardous Chemicals & Oil Commercial quantities over 20 litres T POA POAF Hazardous Chemicals & Oil Handling fee per 100 litres T 20.00 25.00 F Asbestos or any load contaminated with asbestos per tonne T 300.00 320.00

FAsbestos clean up in Resource Recovery Facility Plus standard rubbish flat fee per tonne T 200.00 210.00

F Clinical Waste T POA POAZ Oil Filters less than 5 T No Charge No Charge

Z Oil Filters per wheelie bin T 15.00 15.00 F Collection of Oil Filters, Lights etc T POA POA

Lismore City Council Fees and Charges 2014/15 Infrastructure Services


F Car T 7.00 7.50 F 4x4 T 8.00 8.50 F Trucks T 25.00 30.00 F Super Single T 55.00 55.00 F Tractor T 185.00 185.00

FBurial of confidential materials/specific wastes (minimum charge first tonne + pro rata flat fee) T 306.00 316.00

F 1,100 litre Resource Recovery 1 bin per week T POA POAF 1,100 litre Resource Recovery 1 bin per fortnight T POA POAF 240 litre Resource Recovery 1 bin per week T POA POAF 240 litre Resource Recovery 1 bin per fortnight T POA POA

F 240 Litre Bulk Waste 1 bin per week T POA POAF 1,100 Litre Bulk Waste 1 bin per week T POA POAF 1,100 Litre Bulk Waste 1 bin per fortnight T POA POA

F Residential Service less than 15 tubes T No Charge No Charge

F Commercial Quantities delivered to waste facility (per kilogram) T 4.50 4.60 F Commercial Quantities collected T POA POA

F 240 litre picked up (proof of payment required) N 95.00 96.00 F 80 litre/140 litre picked up (proof of payment required) N 82.00 83.00 F 1.1m³ Bin N 721.00 725.00 F 660 Litre Bin N 550.00 552.00 F 360 Litre Recycling Bin Swap Fee N 50.00 50.00 F 360 Litre Bin N 135.00 140.00 F Delivery Charge, if required N 30.00 31.00 F 80L/140L/240L Lids N 15.00 15.00 F 240L Lids (coloured) N 15.00 15.00 F 240L Wheels N 10.00 10.00 F Pins & axles N No Charge No Charge

F Compost, per cubic metre T POA POAF Mulch, per cubic metre T POA POA

F Single weighing requiring certificate T 32.00 32.00

F Room hire full day (External user and no council involvement) T 300.00 300.00 F Room hire half day (external user and no council involvement) T 150.00 150.00

Lismore City Council Fees and Charges 2014/15 Infrastructure Services













Boarding House Act Legislation Inspection Fee





90.00 92.00

392.00+ 402.00+


276.00 283.00

224.00 230.00

200.00 205.00

224.00+ 230.00+

POA POA POA POA 392.00 402.00

224.00 231.00


215.00 220.00









POA POA








Documents

Imagine Lismore 1 Year Plan 2014/15