23/10/20143:33 PM Major Projects 2014 15 Program …s $ 10,000 $ 10,000 Road safety audit 2014-15, consultation RSA Tonkins Steve Tom On Target 50760UJ070 Janz St Fifth Av sixth $

Naracoorte Lucindale Council 23/10/20143:33 PM Major Projects 2014‐15 Program

GL Code Project Name From To

2014-15Approved

Budget (excl. GST)

External Funding

Contribution

TOTALProject Cost(excl. GST) Actual Cost Project Description

Project Sponsor

Project Manager

Supervisor/

Team Leader

Proposed Start Date

Proposed completion

date Status

UNSEALED ROAD CONSTRUCTION $ 55,000 $ - $ 55,000

50760UF090 Fern St Peasron St Cameron St $ 15,000 $ 15,000 Design only 2014-15

Steve Tom Peter Bud On Target50760UC530 Coles-Killanoolla Rd End of Seal Start of Seal $ 10,000 $ 10,000 Design only 2014-15 Steve Tom On Target50760UL330 Lochaber North Rd Kilmorey Rd Boundary $ 10,000 $ 10,000 Design only 2014-15 RSA Tonkins Steve Tom On Target

50760UR190 Reid Rd RealigmentNear

DiGiogio's $ 10,000 $ 10,000 Road safety audit 2014-15, consultation RSA Tonkins Steve Tom On Target50760UJ070 Janz St Fifth Av sixth $ 10,000 $ 10,000 Design only 2014-15 Steve Tom On Target

NEW West Avenue Extension $ - RSA Tonkins $ 55,000 $ - $ 55,000

UNSEALED ROAD RESHEET $ 1,411,000 $ - $ 1,411,000

50700GM400 Messamurray Rd2520m from end of seal

5740m from end of seal $ 255,000 $ 255,000 Resheet of 3.2km and culvert replacement. School bus route. Steve Harry Benny On Target

50700GC310 Charcutt RdColes

KillanoolaApprox 6.5kms

West $ 512,257 $ 512,257 In poor condition and badly degraded due to blue gum harvest by ABP. Road is being maintained by ABP contractors during harvest. Steve Harry Peter On Target

50700GP450 Petchs Rd Chappels Boddingtons $ 70,000 $ 70,000 Grade and monitor un-made section - resheet southern end in 2014-15 Steve Harry Peter 14-Sep 23-Sep Completed

50700GD250 Diagonal Rd, CallendaleCallendale

Rd Border $ 274,500 $ 274,500 3km to be resheeted. 1km from VA lane heading north plus 2km south from Jindalee. Possible patching in other sections. Steve Harry Peter Completed

50700GH700 Jessie RdMiddle Section $ 62,500 $ 62,500 Patching and stablisation with polycom Steve Harry Peter 24-Sep 8-Oct Completed

50700GE150 Ellisons Road $ 4,000 RSA Tonkins Steve Tom $ 1,174,257 $ - $ 1,174,257

available $ 236,743 Other projects to be considered once the above are completedSEALED ROAD RECONSTRUCTION $ 3,259,000 $ 1,233,299 $ 3,259,000

50720SB550 Butler Tce, Naracoorte Gordon St Smith St $ 1,400,000 $ 565,737 $ 1,400,000

Major reconstruction incluidng; kerb replacement, shared use path, off street parking, pavement suitable for b-doubles. Close off McCoy to b-doubles. Widen intersections for improved turning movements. Upgrade stormwater drainage and improve landscaping and lighting. Contract and dependant on funding application Steve Harry Contract On Target

50720SS330 Shepherds Rd, Kyby Jessie Rd Border $ 680,000 $ 352,562 $ 680,000 Stage 1 - Border to Jessie. Contracted to Gambier Earth Movers, carried forward from 2013-14 . - includes $550K of carry forward amount Steve Harry Contract 22-Sep 20-Dec Slipping

50720SB320 Bool Lagoon West Rd Maauope Rd Dual Lane Seal $ 635,000 $ 315,000 $ 635,000

Stage 1 - Bool Lagoon Rd to Moyhall Rd part constructed in 2013-14 Stage 2 - Moyhall Rd to Existing 2 lane seal. Includes $245k carry forward from 2013-14 Construction by Council. Steve Harry Peter 29-Sep 20-Dec On Target

50720SG010 Gap Rd, Frances 4.9km east $ 10,000 $ 10,000 Design only Steve Tom Peter Bud 29-Sep 13-Oct On Target

50720SO070 Old Caves Rd

Approx 1.2kms South of

Pistol Club new Caves Rd $ 25,000 $ 25,000 Design only Steve Tom Peter Bud 14-Oct 14-Nov On Target

50720SE010 East Settlement Rd

910m North of Sydney

Road $ 80,000 To be reviewed Steve Harry Benny 30-Sep On Target50720SS070 Schinckels Rd Cadgee Rd Menhennits Rd $ 15,000 $ 15,000 Design only Steve Tom Peter Bud 5-Jan 23-Jan On Target

50720SS190 Second St, Frances Fourth St East Tce $ 204,000 $ 204,000 Consultation suggests Fourth St a higher priority, consider changing. Council construction Steve Harry On Target

50720SB230 Binnum-Benayeo Rd

440m east Hynam

Frances Road Railway Line $ 50,000 $ 50,000 Short section requiring soil tests and design. Council construction Steve Harry On Target50720SC110 Campbell St, Naracoorte Rolland St End $ 15,000 $ 15,000 Design only Steve Tom On Target

50720SB310 Bool Lagoon RdBool Lagoon

West Rd 3.6km east $ 15,000 $ 15,000 Design only 2014-15 Steve Tom Peter Bud 17-Nov 5-Dec On TargetMoyhall Road $ 3,000 $ 3,000 Design only 2014-15 Steve Tom Peter Bud 8-Dec 19-Dec On Target

50720SR390 Robertson St, Naracoorte Rolland St Jones Street $ 265,000 $ 265,000 Part of PLEC project includes landscaping, kerb and water table, pavements. Contract Steve Daniel Slipping

$ 3,049,000 $ 1,233,299 $ 3,397,000 Design only SteveAvailable $ - $ (138,000)

SEALED ROAD RESEALS $ 860,500 $ - $ 860,500 50680RC010 Cadgee Road Playford Dr Burkes Rd $ 122,103 $ 122,103 Scrub Coat AC 7 Asphalt with 14mm Crumb Rubber Reseal Tom David G Contract On Target

50680RH670 Hynam Caves RoadVictoria

Fossil Road Langkoop Road $ 55,670 $ 55,670 10mm C170 reseal cracking under trees with some parts of the seal breaking away on the cracks. Road still smooth and sound Tom David G Contract On Target

50680RL051 Langkoop RoadYelloch Bridge 100m East $ 19,580 $ 19,580

Bad cracking and some depressions on approach to bridge fom Eastern side. Needs shape correction and sealing. Tom David G Contract On Target

50680RS810 Struan - Joanna RdOld Riddoch

Highway end of bitumen $ 30,663 $ 30,663 7mm C170 Reseal

Tom David G Contract On Target

50680RC090 Cameron St Park Terrace Creek $ 12,212 $ 12,212 7mm S35E Reseal plus spoon drain replacement -see 50640KC090 Tom David G Contract On Target

50680RO170 Oliver Street Park Terrace Freeling St $ 6,145 $ 6,145 7mm S35E Reseal Tom David G Contract On Target

50680RE010 East SettlementWrattonbully

Rd End $ 44,545 $ 44,545 10mm C170. Combine with construction. Tom David G Contract On Target50680RB290 Boddingtons Rd Cadgee Rd Hazels Rd $ 124,538 $ 124,538 10mm Crumb Rubber Stage 1 - Cadgee Rd to Hazels Rd Stage Tom David G Contract On Target50680RB470 Brown Av Smith St End $ 3,596 $ 3,596 7mm S35E Tom David G Contract On Target

50680RO070 Old Caves Road Pinkerton RdEnd of Primer

Seal $ 72,783 $ 72,783 7mm S35E Tom David G Contract On TargetPage 1



2014-15Approved

Budget (excl. GST)

External Funding

Contribution


Project Sponsor

Project Manager

Supervisor/

Team Leader

Proposed Start Date

Proposed completion

date Status

50680RS670 Stewart Terrace Gum Avenue Field Avenue $ 36,605 $ 36,605 7mm S35E Tom David G Contract On Target

50680RR430 Roberston StreetRolland Street Jones Street $ 100,042 $ 100,042 7mm S35E Tom David G Contract On Target

50680RF090 Fern Street Oliver StreetCameron

Street $ 2,371 $ 2,371 7mm S35E Tom David G Contract On Target50680RT170 Thomson Street Bates Lane End of Seal $ 10,060 $ 10,060 7mm S35E Tom David G Contract On Target

50680RL050 Langkoop Road Pinkerton Rd Bells Road $ 143,490 $ 143,490 7mm S35E Tom David G Contract On TargetPavy Drive Review

$ 784,403 $ - $ 784,403 Available $ - $ 76,097

INTERSECTIONS $ 265,000 $ - $ 265,000

50660IA003Langkoop Rd and Concrete Bridge Rd $ 10,000 $ 10,000

Road safety report 13-14. Design 14-15. Possible grant application to Road Safety Fund grant application submitted Steve Tom On Target

50660IA004 Pinkerton Rd and Old Caves Rd $ 20,000 $ 20,000 Design 14-15 Steve Tom On Target

50660IA005 Robertson St and Jones St $ 200,000 $ 200,000 Needs to be incorporated with Robertson Street PLEC project and CBD drainage. If projects don’t align, may need to be held over to 2015-16. Steve Daniel Contract On Target

50660IA006Wrattonbully and East Settlement Rd $ 5,000 $ 5,000 Road safety Audit awarded to Tonkins Steve Tom Contract On Target

50660IA007Woolumbool and Fairview Rd Intersection $ 26,040 $ 26,040 reseal of intersection Steve David G Contract On Target

50660IA001 Cedar Av and Jenkins Tce $ 20,000 $ 20,000 Road safety audit followed by concept design for public consultation. awarded to Tonkins Steve Tom Contract On Target

50660IA002Church St and McRae St, Naracoorte $ 10,000 $ 10,000

Design only 2014-15 Dangerous intersection. Subject to Church St design.Steve Tom On Target

$ 291,040 $ - $ 291,040 Available $ - $ (26,040)

KERB AND WATERTABLE $ 355,000 $ - $ 355,000 50640KL270 Livingston St, Naracoorte McCoy Butler $ 275,000 $ 275,000 Kerb and water table, pavement replacement, driveway crossovers 230m Tom Harry On Target

50640KA230 Attiwill St

Opposite Longridge Retirement

Village $ 57,348 $ 57,348 establishment of carpark opposite Longridge.

Tom Shane On Target

50640KC250 Cedar Av, Naracoorte Schinckel Rd End of Housing $ 10,000 $ 10,000 design 2014-15 Tom Shane Peter Bud 26-Jan 30-Jan On Target50640KA231 Attiwil St Spoon Drain $ 10,000 $ 10,000 includes pram cross overs and minor pavement work Tom Shane Completed50640KC090 Cameron St Spoon Drain $ 10,000 $ 10,000 Linked to reseal 50680RC090 Tom Shane Benny 14-Sep 21-Sep Completed

$ 362,348 $ - $ 362,348 Available $ - $ (7,348)

FOOTPATHS $ 420,000 $ - $ 420,000

50780WC270 Centenary Avenue, Lucindale

Balharry Memorial

Kindergarten Gum Avenue $ 20,000 $ 20,000 Requested change by LINC to proposed footpath project in Lucindale Steve Shane Pip 29-Sep 30-Sep Completed

50780WS670 Stewart Tce Smith St MacDonnell St $ 140,000 $ 140,000

Repair path surface as identified in Local Area Bicycle Plan. Connection to school. Includes replacing fencing, signage and new connection to Butler Terrace. Refer to designs for 50720SB550. Steve Shane Benny Dec-14 Jan-15 On Target

50780WP550 Pethick St Gordon Foster Street $ 20,000 $ 20,000 connecting exisiting footpaths. Seeking DPTI contribution for removal of rail crossing Steve Shane Benny On Target

50780WP070Panorama Cres Walkway Reserve Pine Grove Panorama Crs $ 10,000 $ 10,000 Easy care rubble pathway Steve Shane Benny 25-Sep 26-Sep On Target

$ 190,000 $ - $ 190,000 available $ - $ 230,000 several projects under review with CBD drainage project

STORMWATER DRAINAGE $ 1,585,000 $ 714,000 $ 1,585,000

50740DA002 Naracoorte CBD Arthur St

Naracoorte Creek Via

Smith $ 1,500,000 $ 714,000 $ 1,500,000 Stage one 2014-15 from Creek to Jones and Robertson Street intersection Steve Daniel Contract Slipping

50740DA001 Adelaide Av and Gordon StCnr Gordon

St $ 45,000 $ 45,000 Designed 2013-14. Review required before proceeding On Target50740DA005 Loveday St Detention Basin $ 40,000 $ 40,000 Cleaning and lifting of bore casing. Work with DEWNR On Target

$ 1,585,000 $ 714,000 $ 1,585,000

BRIDGES AND MAJOR CULVERTS $ 260,000 $ 170,000 $ 410,000 50620BS070 Schinckels Rd Culvert $ 30,000 $ 30,000 Guard rail installation Contract Tom Harry Benny 28-Sep Completed

50620BM540 Moyhall Rd Culverts

1200m north of Limberts

Ln100m South of

Limberts Ln $ 170,000 $ 170,000 $ 340,000 Submitting application to Aust Govt Bridges grants program, if unsuccessful only one bridge culvert will be replaced Tom Harry Peter On Target

50620BR050 Radfords Rd Culvert $ 20,000 $ 20,000 Guard rail installation Contract Tom Harry Benny 28-Sep Completed

50620BM030 MacDonnell St Bridge - Railing $ 10,000 $ 10,000 Replacement of fence Steve Harry Benny On Target

50620BS010 Sandstone Av Culvert Widening Across Drain $ 10,000 $ 10,000 Design Steve Tom On TargetPage 2



2014-15Approved

Budget (excl. GST)

External Funding

Contribution


Project Sponsor

Project Manager

Supervisor/

Team Leader

Proposed Start Date

Proposed completion

date Status50620BM440 Mill Road culverts $ 20,000 $ 20,000 Guard rail installation Contract Tom Harry Benny 28-Sep Completed

$ 260,000 $ 170,000 $ 410,000 note: seeking $170,000 grant funding $ (150,000)

SPORT AND RECREATION $ 349,603 $ 78,902 $ -

50880ZA021 Swim Lake Shade Sail $ 25,000 $ 25,000 New shade sail on SE end of grass to replace shade lost by removing large pine tree. Includes removal of tree and establishment of turf. Steve Shane 13-Sep On Target

50880ZA020Swimming Lake Crime Prevention $ 75,000 $ - $ 75,000

Replace security cameras and improve traffic management through carpark and roadways. Budget ($20k) transferred to implementation of cycling network in Naracoorte. Try again for grant in 2014-15 as security system needs replacing. Steve David G Contract Pending

50541SA541Lucindale Basketball Court, Railway Tce $ 40,000 $ 40,000

Existing asphalt surface badly deteriorated. Edge repair and stabilsation required. Spray seal or asphalt overlay TBD. Steve David G On Target

50540SA491Gwladys McTernan Park Upgrade $ 5,000 $ 5,000 Working group to be established Steve Shane On Target

50540SA492 BMX Track - Market Square $ 5,000 $ 5,000 Remove BMX track. Steve Shane Completed

50540SA493Landscaping and Paths - Market Square $ 15,000 $ 15,000

Open space would be retained in the centre of the Square, with a proposal to construct a pergola linking a shelter at the BMX track and the Square’s centre. All elements will be linked via a hardened path network. Sink bore and supply irrigation. Steve Daniel On Target

20241227Vegetation Plan - Memorial Parklands $ 5,000 $ 5,000

Replant native veg areas on eastern side and on sandy ridge near Memorial Av. Prepare sites, weed removal, tree guards, etc. Trees for Life. Removal of trees at end of life. Steve Shane Paul On Target

50540SA495BBQ and Shelter - Memorial Parklands $ 35,000 $ 35,000

Install new shelter and BBQ facility adjacent carpark. Extend power from toilet block. Concrete pad. Two BBQ's fully covered with seating and table. Steve Shane Paul On Target

50540SA392Creek Walk Upgrade at Duck Pond $ 20,000 $ 20,000

Realign the creek walk around the duck pond to improve safety. Replace pontoon with recycled plastic product for longer life. New crossing on Park Tce. Landscaping Steve Shane Benny On Target

20281501 Update Bike Strategy $ 25,000 $ 12,500 $ 25,000 Update 2007 Bike Strategy On Target50720SC010 Cadgee Road bike lanes Higgs Road Burkes Road $ 99,603 $ 66,402 $ 99,603 widen Cadgee Road by 1.5m to create bike lanes On Target

$ 349,603 $ 78,902 $ 349,603

WASTE TRANSFER STATIONS $ 35,000 $ - $ 35,000

50515BA311Waste Transfer Station Evaporation Pond $ 5,000 $ 5,000

Establish a larger evaporation pond for the waste water from the compactor shed tor reduce the annual costs of pumping out the evaporation pit. Subject to EPA Tom David G On Target

50515BA312Waste Transfer Station Fencing Replacement $ 10,000 $ 10,000

Replacement 1.8m high secure fencing on Blackwell Rd. Includes gates. Existing fence badly degraded. Tom David G Contract Completed

20184290 Closure of Naracoorte Landfill $ 20,000 $ - $ 20,000 Staged over two years. Includes construction of clay capping, topsoil layer, revegetation and preparation of ongoing management plan. Tom Harry Peter On Target

$ 35,000 $ - $ 35,000

COMMUNITY WASTEWATER MANAGEMENT SCHEMES (STEDS) $ 55,000 $ - $ 55,000 50840CA001 Pump Replacement - Urbrae $ 15,000 $ 15,000 Pump replacements Tom Michael On Target50840CA003 CWMS Lagoon Roadway $ 20,000 $ 20,000 Roadway to lagoons in Lucindale to be improved for all weather access. Tom Michael Completed

50840CA002CWMS Pump Station Telemetry Upgrade $ 20,000 $ 20,000 project cancelled, funds to be retained in CWMS fund Tom Michael Withdrawn

$ 55,000 $ - $ 55,000

LAND AND BUILDINGS $ 528,000 $ 100,000 $ 528,000

50515BA250Market Square Public Conveniences and Park Upgrade $ 200,000 $ 100,000 $ 200,000

The old toilets and current clubrooms of the SEDRA to be removed to make way for the new toilets and carpark access. Includes $200,000 Carry forward amount from 2013-14 Steve Daniel On Target

50880ZA001Swim Lake Changerooms Upgrade $ 150,000 $ 150,000

Upgrade internal fit out of change room facilities and provide hot water to showers. Disabled access to changerooms. Paved sitting area outside kiosk for patrons to enjoy food. Steve Daniel On Target

50515BA090Naracoorte Town Hall Roof Plumbing $ 40,000 $ 40,000

Design and implement new roof plumbing system which may include replacement of gutters and downpipes to address water issues Steve Daniel On Target

50541SA542Naracoorte Sports Centre Traffic Plan $ 50,000 $ 50,000

Removal of inappropriate trees, repair kerbing, WSUD, new drainage to west, increase parking capacity and improve traffic flows Steve Paul On Target

50515BA170 Naracoorte Cemetery Upgrade $ 20,000 $ 20,000 Long term plan developed for cemetery. Upgrade roadways and drainage to prevent erosion. Steve Shane Paul On Target

50540SA494Memorial Parklands Entrance and Sealed Car Park $ 60,000 $ 60,000

Reseal entrance and car park park near kindergarten. Improve stormwater drainage at bottom of car park with the addition of a new sump. Replace post and Steve Shane David G On Target

50540SA391 Brim Reserve Boundary Fencing $ 8,000 $ 8,000 Rural type fencing to prevent unauthorised public access and illegal dumping Tom David G Completed

$ 528,000 $ 100,000 $ 528,000

NARACOORTE REGIONAL LIVESTOCK EXCHANGE (NRLE) $ 526,000 $ 225,000 $ 526,000 50860YA050 Loading Ramps $ 486,000 $ 225,000 $ 486,000 Installation of three new cattle loading ramps and lead up yards Steve Megan Richard Slipping

50860YA051 D Yards $ 40,000 $ 40,000 To concrete raceways in D Yards and provide lighting to improve safety of this section of the yards Steve Richard Richard Completed

$ 526,000 $ 225,000 $ 526,000

AERODROMES $ 5,000 $ - $ 5,000 50600AA051 Runway 02/20 Upgrade North end 300m south $ 5,000 $ 5,000 Design for rubble surface of grass runway Tom Tom On Target

Page 3



2014-15Approved

Budget (excl. GST)

External Funding

Contribution


Project Sponsor

Project Manager

Supervisor/

Team Leader

Proposed Start Date

Proposed completion

date Status $ 5,000 $ - $ 5,000

OTHER $ 392,500 $ 100,000 $ 392,500

20285378Undergrounding of Powerlines in Robertson St Rolland St McCrae St $ 150,000 $ 258,000 Stage 1 - Underground power lines from Rolland St to just past Jones St. Steve Daniel On Target

20003214Implementation of Asset Management Strategy $ 15,000 $ 15,000 Refer to Asset Management Strategy Steve Michael Slipping

20184393 Waste Management Strategy $ 7,500 $ 7,500

Preparation of a regional waste management strategy to determine the most effective way to collect, process and dispose of waste with the aim of making waste management more sustainable both environmentally and financially. Helen Steve On Target

50780WD001 Accessability Action Plan $ 160,000 $ 80,000 $ 160,000 As per DDA legislation.Implementation of working group priorities Steve Daniel On Target

20285205Long Vehicle Parking in Naracoorte $ 10,000 $ 10,000 Consult with Naracoorte B&T Helen Steve Pending

20027297 Review of Council Operations $ 20,000 $ 20,000

As per Council resolution, review the effectiveness and efficiency of Council operations. Seek external expertise to assist with review with the aim of increasing productivity. Helen Steve On Target

20027363 Naracoorte Trails Network $ 10,000 $ 20,000 $ 10,000 Establish a trail network and trail head for cycling and walking. Incoporates heritage trail. Carried forward from 12-13. $20k from open spaces grant. Helen Paul Slipping

20540SA393 Smith St Roundabout Upgrade $ 20,000 $ 20,000 Install base for christmas tree, artificial grass and planting boxes. Steve Shane On Target

$ 392,500 $ 100,000 $ 500,500

LANDSCAPING AND STREET TREES $ 52,000 $ - $ 52,000 20241341 Foster St Loveday St Pethick St $ 9,500 $ 9,500 Street tree planting Steve Shane Paul On Target20241341 Gordon St Pethick St Loveday St $ 10,000 $ 10,000 Street tree planting Steve Shane Paul On Target20241341 Pavy St Cedar Av Merino St $ 5,000 $ 5,000 Street tree planting Steve Shane Paul On Target20241341 Stewart Tce Roundabout $ 2,500 $ 2,500 Landscaping Steve Shane Paul On Target20241341 Pethick St Gordon St Jenkins Tce $ 5,000 $ 5,000 Street tree planting Steve Shane Paul On Target20241341 Loveday St Gordon St Jenkins Tce $ 10,000 $ 10,000 Street tree planting Steve Shane Paul On Target

20241341 Smith St Lagunaria Trees Goodchild Pl McCrae St $ 10,000 $ 10,000 Tree removal as per Council resolution. Steve Shane Paul On Target

$ 52,000 $ - $ 52,000

CARRY FORWARD FIGURES $ - $ - $ - Unsealed Road Reconstruction $ - $ - $ - 50760UG110 Globe Street $ 15,000 $ 15,000 Design only 2013-1550760UF270 Flinders Lane $ 10,000 $ 10,000 Design only 2013-1550760UB290 Boddingtons Road West $ 40,000 $ 40,000 Design only 2013-15

Sealed Road Reconstruction $ - $ - $ - 50720SG230 Graham Street $ 20,000 $ 20,000 Design only 2013-1550720SM540 Moyhall $ 15,000 $ 15,000 Design only 2013-1550720SM440 Mill Road $ 10,000 $ 10,000 Design only 2013-1550720SC220 Caves Road $ 20,000 $ 20,000 Design only 2013-1550720SF170 Fifth Street, Frances $ 15,400 $ 15,400 Design only 2013-1550720SS190 Second Street, Frances $ 5,800 $ 5,800 Design only 2013-15 (added to 2014-15 GL)

50720SB321 Bool Lagoon West Road (CF) $ 245,000 $ 245,000 Not to be transferred into current Bool Lagoon West Road GL due to SLRP Grant Reporting

$ - Stormwater Drainage $ - $ - $ - 50740DA007 Cameron Street $ 328,000 $ 328,000 add to existing GL - identified as freeling street50740DA003 Deviation Road $ 5,000 $ 5,000 Design only 2013-15

50740DA009Gordon Street and Alexander Drive $ 20,000 $ 20,000 Design only 2013-15

50740DA010 Musgrave Avenue $ 5,000 $ 5,000 Design only 2013-15$ -

Bridges and Major Culvers $ - $ - $ - 50620BC010 Cadgee Road Culverts $ 10,000 $ 10,000 Design only 2013-15

$ - Kerb and Watertable $ - $ - $ - 50640KP250 Pavy Drive $ 10,000 $ 10,000

Other $ - $ - $ - 50780WD001 Accessability Action Plan $ 10,000 $ 10,000 add to existing GL50540SA900 Avenue Range Water Point $ 20,000 $ 20,000 new GL

Page 4

NARACOORTE LUCINDALE COUNCIL

BANK RECONCILIATION STATEMENT

AS AT 20 OCTOBER 2014

BANK STATEMENT

Balance as at 18 October 2014 343,667.66

PLUS

Unpresented Deposits - Banking 13,314.80

LESS

Outstanding Cheques 410,852.25

BALANCE AS AT 20 October 2014 53,869.79-

ACCOUNT - "CASH AT BANK"

Balance as at 20 October 2014 55,505.66-

PLUS

Unprocessed Deposits 8,439.92

Returned Deposit/EFT 154.00

LESS

Direct Debit not Processed 6,958.05

Returned Cheque

BALANCE AS AT 20 October 2014 53,869.79-

PLUS

INVESTMENTS

General Investment - CWMS 80,534.28

General Investment - Open Space 24,762.00

General Investment - NRLE 175.44

General Investment - LGFA 2,326,504.27

Term Deposit - LGFA 4,000,000.00

BankSA - Term Deposit 1,053,159.48

LESS

LIABILITIES

Cash Draw Down No. 3

Cash Draw Down No. 6 - NRLE

CASH POSITION 7,431,265.68

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

1 2 3 4 5 6 7 8 9 10 11 12

NARACOORTE LUCINDALE COUNCIL - CASH FLOWS

11/12

12/13

13/14

14/15

NARACOORTE LUCINDALE COUNCIL CASH FLOW

AS AT 20 OCTOBER 2014

July August September October November December January February March April May June

Cash at Bank (Bank)

Opening Balance 437,500.98 562,889.88 1,009,424.74 160,044.39

Plus

Receipts 413,714.10 1,734,047.11 2,061,075.00 258,698.03

Transfers in 1,000,000.00 300,000.00 100,000.00 380,000.00

Interest 0.00 478.95 955.26 1,424.15

Less

Cheques Raised 13,440.39 152,316.25 125,102.89 39,063.31

Transfers Out 0.00 0.00 1,500,000.00

Direct Debits 1,272,367.12 1,434,999.20 1,382,932.62 811,935.10

Bank Charges 2,517.69 675.75 3,375.10 3,037.95

Closing Balance 562,889.88 1,009,424.74 160,044.39 -53,869.79

Cash Advance (LGFA)

Opening Balance 0.00 0.00 0.00 0.00

Plus

Drawdowns 0.00 0.00 0.00 0.00

Less

Payments 0.00 0.00 0.00 0.00

Closing Balance 0.00 0.00 0.00 0.00

Term Deposit - BankSA 1,043,009.88 1,043,010.88 1,046,466.67 1,046,467.67

Plus

Deposits 1.00 3,455.79 1.00 6,691.81

Less

Transfers Out 0.00 0.00 0.00 0.00

Closing Balance 1,043,010.88 1,046,466.67 1,046,467.67 1,053,159.48

General Invest (LGFA)

Opening Balance 5,946,100.87 4,991,006.60 4,691,006.60 6,811,975.99

Plus

Deposits 44,905.73 0.00 2,220,969.39 0.00

Less

Transfers Out 1,000,000.00 300,000.00 100,000.00 380,000.00

Closing Balance 4,991,006.60 4,691,006.60 6,811,975.99 6,431,975.99

Closing Balance 6,596,907.36 6,746,898.01 8,018,488.05 7,431,265.68

Loan Original Principal Owing Payments** Principal Owing Finalisation

Number Purpose Value 30/06/2014 2014-2015 30/09/2014 Date

Council Loans

16 Public Toilets 283,015 164,944.03 14,786.64 155,410.86 16/01/2021

17 Fleet Loan 800,000 524,736.64 43,225.01 499,615.04 15/03/2022

19 Road Works - McRae Ormerod 302,000 198,088.11 16,317.44 188,604.71 15/03/2022

20 Sewerage Works Clover Cres 243,350 159,618.29 13,148.51 151,976.61 15/03/2022

21 Sewerage Works Stewart Tce 247,276 162,193.55 13,360.63 154,428.60 15/03/2022

22 Concrete Bridge 860,000 564,802.89 564,802.89 16/04/2022

Commitment

2,735,641 1,774,383.51 100,838.23 1,714,838.71

Saleyards23 Saleyard - Truck Wash 543,615 357,017.93 357,017.93 16/04/202224 Saleyards Project - Stage 1 2,000,000 1,863,002.98 97,476.63 1,814,895.93 17/09/2027

Commitment

2,543,615 2,220,020.91 97,476.63 2,171,913.86

Self Servicing Loans

5 Ncte RSL Bowls Club 50,000 5,439.23 2,882.73 2,882.73 17/01/2015

Commitment

50,000 5,439.23 2,882.73 2,882.73

5,329,256 3,999,843.65 201,197.59 3,889,635.30

** Note: Payments (except in relation to Cash Advances) Include Interest. Payments are year to date.

* Total Loan Commitment as at 30/09/2014 3,889,635.30

* Total Loan Commitment as at 30/09/2014 (excluding NRLE & Self Servicing) 1,714,838.71

* Total NRLE Loan Commitment as at 30/09/2014 2,171,913.86

* Total Self Servicing Loan Commitment as at 30/09/2014 2,882.73

* 2014/2015 Budgeted General Rate Revenue 9,813,880

* 2014/2015 Budgeted Total Revenue 16,988,680

Actual Funding Policy

Limit

* Percentage of self servicing loan commitments to

general rate revenue as at 30/09/2014 0.03% 4.00% Community Loans

* Percentage of loans total to

general rate revenue as at 30/09/2014 39.63% 80.00% Total Loans

* Percentage of NRLE loans to

general rate revenue as at 30/09/2014 22.13% NRLE Total Loans

* Percentage of total loan servicing

commitment to general rates 2014/2015 (estimate) 5.65% 25.00% Actual Payments Forecast 14/15

* Percentage of total loan servicing (Principal & Interest)

commitment to general rates 2015/2016 (estimate) 5.59% 25.00% Actual Payments Forecast 15/16

(Principal & Interest)


LOAN SUMMARY AS AT 30 SEPTEMBER 2014

CAPITAL

RENEWAL &

REPLACEMENT NEW CAPITAL

LOAN

PRINCIPAL

PAYMENTS

CAPITAL GRANTS,

ASSET SALES & LOAN

INCOME

RESERVE TRANSFER

CAPITAL CAPITAL

LOAN

PRINCIPAL

PAYMENTS

CAPITAL GRANTS,

ASSET SALES &

LOAN INCOME

RESERVE

TRANSFER

CAPITAL

STRATEGIC

-$ -$ -$ -$ -$ GENERAL OPERATIONS -$ -$ -$ -$

20,900$ -$ -$ -$ -$ ELECTED MEMBERS -$ -$ -$ -$

20,900$ -$ -$ -$ -$ -$ -$ -$ -$

OPERATIONS & TECHNICAL SERVICES

-$ -$ -$ -$ -$ OPERATIONS ADMINISTRATION -$ -$ -$ -$

-$ -$ -$ -$ -$ EMPLOYEE SAFETY -$ -$ -$ -$

-$ -$ -$ -$ -$ PROJECT MANAGEMENT -$ -$ -$ -$

-$ -$ -$ -$ -$ PURCHASING -$ -$ -$ -$

HEALTH

-$ -$ -$ -$ -$ LUCINDALE HEALTH CENTRE -$ -$ -$ -$

SOCIAL SECURITY & WELFARE

-$ -$ -$ -$ -$ SENIOR CITIZENS -$ -$ -$ -$

HOUSING & COMMUNITY AMENITIES

10,000$ 10,000$ -$ -$ -$ CEMETERIES 8,780$ -$ -$ -$

15,000$ 40,000$ -$ -$ -$ EFFLUENT DISPOSAL - CWMS 131$ 15,407$ -$ -$

-$ -$ 31,345$ 3,348-$ -$ EFFLUENT DISPOSAL - OTHER -$ -$ 5,456-$ -$

150,000$ 50,000$ 19,370$ -$ -$ PUBLIC CONVENIENCES 34,277$ 9,533$ -$ -$

10,000$ 5,000$ -$ -$ -$ SANITATION & GARBAGE -$ -$ -$ -$

STREET CLEANING -$ -$ -$ -$

STREET LIGHTING -$ -$ -$ -$

SPORT & RECREATION

105,000$ 70,000$ -$ -$ -$ PARKS & GARDENS 15,903$ -$ -$ -$

131,250$ 118,750$ -$ -$ -$ SWIMMING FACILITIES 3,973$ -$ -$ -$

77,500$ 12,500$ -$ -$ -$ SPORT & RECREATION 348$ -$ -$ -$

ARTS -$ -$ -$ -$

MUSEUMS -$ -$ -$ -$

TRANSPORT & COMMUNICATION

-$ -$ -$ -$ -$ QUARRIES -$ -$ -$ -$

-$ -$ -$ 475,000-$ -$ ROAD MAINTENANCE -$ -$ -$ -$

1,533,750$ 51,250$ -$ -$ -$ STORMWATER DRAINAGE 9,384$ -$ -$ -$

5,000$ -$ -$ -$ -$ AERODROMES -$ -$ -$ -$

6,084,250$ 961,250$ 74,204$ -$ -$ ROAD CONSTRUCTION 129,965$ 9,483$ -$ -$

ECONOMIC AFFAIRS

YEAR-TO-DATE 2014-2015 (CAPITAL)

AS AT 30 SEPTEMBER 2014ADOPTED BUDGET 2014-2015


Page 1

CAPITAL

RENEWAL &


LOAN

PRINCIPAL

PAYMENTS

CAPITAL GRANTS,

ASSET SALES & LOAN

INCOME

RESERVE TRANSFER

CAPITAL CAPITAL

LOAN

PRINCIPAL

PAYMENTS

CAPITAL GRANTS,

ASSET SALES &

LOAN INCOME

RESERVE

TRANSFER

CAPITAL




PLANTATIONS -$ -$ -$ -$

LAND DEVELOPMENT -$ -$ -$ -$

CARAVAN PARKS -$ -$ -$ -$

OTHER PURPOSES

VANDALISM -$ -$ -$ -$

ASSET MANAGEMENT -$ -$ -$ -$

OTHER PROPERTIES & SERVICES -$ -$ -$ -$

OTHER GENERAL PURPOSES -$ -$ -$ -$

365,030$ -$ 51,110$ -$ -$ PLANT OPERATIONS -$ 43,225$ -$ -$

12,000$ -$ -$ -$ -$ DEPOT EXPENSES 4,020$ -$ -$ -$

-$ -$ TECHNICAL SERVICES -$ -$ -$ -$

-$ -$ PLANT CAPITAL -$ -$ -$ -$

8,498,780$ 1,318,750$ 176,029$ 478,348-$ -$ 206,781$ 77,648$ 5,456-$ -$

Page 2

CAPITAL

RENEWAL &


LOAN

PRINCIPAL

PAYMENTS

CAPITAL GRANTS,

ASSET SALES & LOAN

INCOME

RESERVE TRANSFER

CAPITAL CAPITAL

LOAN

PRINCIPAL

PAYMENTS

CAPITAL GRANTS,

ASSET SALES &

LOAN INCOME

RESERVE

TRANSFER

CAPITAL




PLANNING AND DEVELOPMENT

-$ -$ -$ -$ -$ -$ -$ -$ -$

GOVERNANCE & COMMUNITY DEVELOPMENT

SPORT & RECREATION

41,400$ -$ -$ -$ -$ HALLS (Naracoorte) 3,230$ -$ -$ -$

2,000$ -$ -$ -$ -$ HALLS (Lucindale) -$ -$ -$ -$

32,500$ -$ -$ -$ -$ LIBRARIES 545$ -$ -$ -$

ECONOMIC AFFAIRS

1,200$ -$ -$ -$ -$ VISITOR INFORMATION CENTRE -$ -$ -$ -$

77,100$ -$ -$ -$ -$ 3,775$ -$ -$ -$

CORPORATE SERVICES

ADMINISTRATION

10,100$ -$ -$ -$ -$ COMPUTER OPERATIONS -$ -$ -$ -$

8,200$ 2,000$ -$ -$ -$ COUNCIL OFFICES - NARACOORTE -$ -$ -$ -$

HOUSING & COMMUNITY

-$ 3,500$ -$ -$ -$ HOUSES -$ -$ -$ -$

OTHER PURPOSES

-$ -$ 5,439$ 15,647-$ PUBLIC DEBT -$ 2,667$ 216-$ -$

156,000$ -$ -$ 41,000-$ -$ FLEET OPERATIONS -$ -$ -$ -$

174,300$ 5,500$ 5,439$ 56,647-$ -$ -$ 2,667$ 216-$ -$

8,771,080$ 1,324,250$ 181,468$ 534,995-$ -$ TOTALS 206,781$ 80,315$ 5,672-$ -$

Page 3

CAPITAL

RENEWAL &


LOAN

PRINCIPAL

PAYMENTS

CAPITAL GRANTS,

ASSET SALES & LOAN

INCOME

RESERVE TRANSFER

CAPITAL CAPITAL

LOAN

PRINCIPAL

PAYMENTS

CAPITAL GRANTS,

ASSET SALES &

LOAN INCOME

RESERVE

TRANSFER

CAPITAL




42,000$ -$ 132,199$ -$ -$ NARACOORTE REGIONAL 218,852$ 48,107$ -$ -$

LIVESTOCK EXCHANGE

8,813,080$ 1,324,250$ 313,667$ 534,995-$ -$ TOTALS 425,633$ 128,422$ 5,672-$ -$

9,916,002$ 548,383$

Page 4

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014

OPERATING INCOME STRATEGIC

-$ -$


-$ 33,948 OPERATIONS ADMINISTRATION -$

-$ 4,448 PROJECT MANAGEMENT -$

HEALTH

-$ 5,000 LUCINDALE HEALTH CENTRE $ -

HOUSING & COMMUNITY

-$ 60,100 CEMETERIES -$ 7,938

-$ 85,374 EFFLUENT DISPOSAL - CWMS -$ 84,059

-$ 2,108 EFFLUENT DISPOSAL - OTHER $ -

-$ 1,369,188 SANITATION & GARBAGE -$ 987,161

SPORT & RECREATION

-$ 150 SWIMMING FACILITIES $ -

-$ 4,194 SPORT & RECREATION -$ 4,195


$ - QUARRIES $ -

-$ 821,902 ROAD MAINTENANCE -$ 118,020

-$ 500 STORMWATER DRAINAGE $ -

-$ 26,395 AERODROMES -$ 23,875

$ - ROAD CONSTRUCTION $ -

OTHER PURPOSES

-$ 37,032 OTHER PROPERTIES & SERVICES -$ 35,340

$ - OTHER GENERAL PURPOSES -$ 20

-$ 50,000 PLANT OPERATIONS $ -

$ - DEPOT EXPENSES -$ 315,362


YEAR-TO-DATE 2014-2015 (OPERATING)

Page 1

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014



2,500,339-$ 1,575,970-$


HEALTH

-$ 5,000 HEALTH INSPECTION -$ 1,799

PUBLIC ORDER & SAFETY

-$ 42,890 DOG CONTROL -$ 39,778

-$ 9,000 FIRE PREVENTION -$ 5,200

$ - LIVESTOCK CONTROL $ -

-$ 100 GENERAL INSPECTION -$ 18

MINING & CONSTRUCTION

-$ 96,500 BUILDING AND PLANNING CONTROLS -$ 31,833


-$ 3,500 PARKING CONTROLS -$ 3,971

156,990-$ 82,599-$



-$ 1,000 SENIOR CITIZENS -$ 491

HOUSING & COMMUNITY

-$ 5,950 COMMUNITY & MULTICULTURAL CENTRE -$ 675

-$ 59,733 VOLUNTEERS -$ 29,867

SPORT & RECREATION

-$ 35,700 HALLS (Naracoorte) -$ 5,409

-$ 2,000 HALLS (Lucindale) $ -

Page 2

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014



-$ 56,000 LIBRARIES -$ 1,756

ECONOMIC AFFAIRS

-$ 33,850 VISITOR INFORMATION CENTRE -$ 8,421

194,233-$ 46,619-$

CORPORATE SERVICES

ADMINISTRATION

-$ 3,000 COMPUTER OPERATIONS -$

-$ 10,406 PAYROLL -$

-$ 124,790 GENERAL OPERATIONS 80,234-$


-$ 29,320 AGED HOMES 4,680-$

HOUSING & COMMUNITY

-$ 13,000 HOUSES 3,500-$

OTHER PURPOSES

-$ 156,726 PUBLIC DEBT 49,816-$

-$ 500 FLEET OPERATIONS 513-$

-$ 70,000 OTHER GENERAL PURPOSES 46,285-$

RATES & GRANTS

-$ 9,948,880 RATES 9,950,649-$

-$ 239,093 FINES, LEVIES & NRM 163,765-$

Page 3

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014



-$ 2,210,481 GRANTS 561,927-$

12,806,196-$ 10,861,369-$

15,657,758-$ TOTAL OPERATING INCOME (excluding NRLE) 12,566,557-$

1,467,822-$ NARACOORTE REGIONAL 299,491-$

LIVESTOCK EXCHANGE

17,125,580-$ TOTAL OPERATING INCOME (including NRLE) 12,866,048-$

OPERATING EXPENDITURE

STRATEGIC

$ 350,008 GENERAL OPERATIONS $ 143,816

$ 245,279 ELECTED MEMBERS 37,098$

595,287$ 180,914$


$ 287,962 OPERATIONS ADMINISTRATION 77,780$

$ 54,384 EMPLOYEE SAFETY 14,407$

$ 22,305 PROJECT MANAGEMENT 1,805$

$ 86,266 PURCHASING 22,805$

HEALTH

$ 12,157 LUCINDALE HEALTH CENTRE 935$


$ 9,130 SENIOR CITIZENS 1,730$

HOUSING & COMMUNITY

$ 125,188 CEMETERIES 27,454$

$ 71,386 EFFLUENT DISPOSAL - CWMS 4,447$

Page 4

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014



$ 21,674 EFFLUENT DISPOSAL - OTHER 11,103$

$ 116,434 PUBLIC CONVENIENCES 22,876$

$ 1,787,376 SANITATION & GARBAGE 380,351$

$ 156,430 STREET CLEANING 29,279$

$ 108,000 STREET LIGHTING 18,758$

SPORT & RECREATION

$ 671,720 PARKS & GARDENS 120,799$

$ 256,250 SWIMMING FACILITIES 11,438$

$ 56,488 SPORT & RECREATION 13,168$

$ 65,368 ARTS 15,540$

$ 1,954 MUSEUMS 1,406$


$ - QUARRIES 76,976$

$ 6,316,657 ROAD MAINTENANCE 417,110$

$ 221,335 STORMWATER DRAINAGE 14,114$

$ 114,030 AERODROMES 14,154$

$ - ROAD CONSTRUCTION -$

ECONOMIC AFFAIRS

$ 2,000 PLANTATIONS -$

$ - LAND DEVELOPMENT -$

$ 8,627 CARAVAN PARKS 656$

OTHER PURPOSES

$ 12,000 VANDALISM 2,132$

$ 203,705 ASSET MANAGEMENT 72,037$

$ 21,801 OTHER PROPERTIES & SERVICES 3,578$

$ - OTHER GENERAL PURPOSES 4,252$

$ 78,000 PLANT OPERATIONS 355,762$

$ - DEPOT EXPENSES 377,475$

Page 5

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014



$ 234,680 TECHNICAL SERVICES 59,386$

$ - PLANT CAPITAL -$

11,123,307$ 2,173,713$


ADMINISTRATION

$ 129,445 PLANNING 37,718$

HEALTH

$ 59,950 HEALTH INSPECTION 14,719$

SPORT & RECREATION

$ 20,000 HERITAGE 5,086$


$ 58,371 DOG CONTROL 13,326$

$ 115,341 FIRE PREVENTION 38,225$

$ 6,624 LIVESTOCK CONTROL 1,110$

$ 47,476 GENERAL INSPECTION 15,520$


$ 210,148 BUILDING AND PLANNING CONTROLS 26,706$


$ 7,750 PARKING CONTROLS 2,396$

655,105$ 154,806$


ADMINISTRATION

$ 163,588 GOVERNANCE 40,884$

$ 47,450 MEDIA, COMMUNICATION AND PUBLIC FUNCTIONS 5,921$

Page 6

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014




$ 5,000 SENIOR CITIZENS 1,452$

HOUSING & COMMUNITY

$ 53,787 COMMUNITY & MULTICULTURAL CENTRE 818$

$ 59,733 VOLUNTEERS 8,534$

Page 7

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014



SPORT & RECREATION

$ 232,502 HALLS (Naracoorte) 38,126$

$ 50,424 HALLS (Lucindale) 5,471$

$ 25,550 HALLS (Other) 309$

$ 380,989 LIBRARIES 82,506$

ECONOMIC AFFAIRS

$ 250,685 VISITOR INFORMATION CENTRE 51,152$

1,269,708$ 235,173$

CORPORATE SERVICES

ADMINISTRATION

$ 306,998 FINANCE 75,974$

$ 90,922 CREDITORS 19,945$

$ 17,786 DEBTORS 3,787$

$ 131,141 RATES & PROPERTY 53,120$

$ 207,009 COMPUTER OPERATIONS 85,200$

$ 125,546 PAYROLL 32,586$

$ 115,747 HUMAN RESOURCES 13,135$

$ 103,144 RECORDS MANAGEMENT 20,232$

$ 101,535 CUSTOMER SERVICE / RECEPTION 28,803$

$ 165,905 COUNCIL OFFICES - NARACOORTE 25,581$

$ 26,400 COUNCIL OFFICES - LUCINDALE 3,516$

$ 256,996 GENERAL OPERATIONS 137,767$


Page 8

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014



$ 61,940 AGED HOMES 5,370$

HOUSING & COMMUNITY

$ 21,110 HOUSES 1,378$

$ 71,570 COMMUNITY SUPPORT 12,390$

Page 9

ADOPTED BUDGET

2014-2015

ACTUALS AS AT 30

SEPTEMBER 2014



OTHER PURPOSES

$ 327 PUBLIC DEBT 216$

-$ 27,500 FLEET OPERATIONS 1,574$

$ 70,000 OTHER GENERAL PURPOSES 25,697$

RATES & GRANTS

$ 135,000 RATES 118,792$

$ 188,593 FINES, LEVIES & NRM 46,606$

$ - GRANTS -$

2,170,169$ 711,669$

15,813,576$ TOTAL OPERATING EXPENDITURE (excluding NRLE) 3,456,275$

1,585,493$ NARACOORTE REGIONAL 319,624$

LIVESTOCK EXCHANGE

17,399,069$ TOTAL OPERATING EXPENDITURE (including NRLE) 3,775,899$

155,818$ TOTAL OPERATING (SURPLUS)/DEFICIT (excluding NRLE) 9,110,282-$

273,489$ TOTAL OPERATING (SURPLUS)/DEFICIT (including NRLE) 9,090,149-$

Page 10

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND

STRATEGIC

500$ -$ 5,301$ 344,207$ GENERAL OPERATIONS -$ -$ -$ 143,816$

1,100$ -$ 6,824$ 237,355$ ELECTED MEMBERS -$ -$ -$ 37,098$

1,600$ -$ 12,125$ 581,562$ -$ -$ -$ 180,914$


1,000$ 33,948-$ 6,781$ 280,181$ OPERATIONS ADMINISTRATION -$ -$ -$ 77,780$

550$ -$ -$ 53,834$ EMPLOYEE SAFETY -$ -$ -$ 14,407$

250$ 4,448-$ -$ 22,055$ PROJECT MANAGEMENT -$ -$ -$ 1,805$

500$ -$ -$ 85,766$ PURCHASING -$ -$ -$ 22,805$

HEALTH

1,046$ 5,000-$ 7,157$ 3,954$ LUCINDALE HEALTH CENTRE -$ -$ -$ 935$


-$ -$ 4,755$ 4,375$ SENIOR CITIZENS -$ -$ -$ 1,730$

HOUSING & COMMUNITY

-$ 60,100-$ 3,557$ 121,631$ CEMETERIES -$ 7,938-$ -$ 27,454$

1,943-$ 85,374-$ 41,012$ 32,317$ EFFLUENT DISPOSAL - CWMS -$ 84,059-$ -$ 4,447$

-$ 2,108-$ -$ 21,674$ EFFLUENT DISPOSAL - OTHER -$ -$ -$ 11,103$

-$ -$ 22,250$ 94,184$ PUBLIC CONVENIENCES -$ -$ -$ 22,876$

-$ 1,369,188-$ 31,582$ 1,755,794$ SANITATION & GARBAGE -$ 987,161-$ -$ 380,351$

-$ -$ -$ 156,430$ STREET CLEANING -$ -$ -$ 29,279$

-$ -$ -$ 108,000$ STREET LIGHTING -$ -$ -$ 18,758$

SPORT & RECREATION

-$ -$ 35,290$ 636,430$ PARKS & GARDENS -$ -$ -$ 120,799$

-$ 150-$ 48,294$ 207,956$ SWIMMING FACILITIES -$ -$ -$ 11,438$

-$ 4,194-$ 11,808$ 44,680$ SPORT & RECREATION -$ 4,195-$ -$ 13,168$

-$ -$ 39,749$ 25,619$ ARTS -$ -$ -$ 15,540$

-$ -$ -$ 1,954$ MUSEUMS -$ -$ -$ 1,406$




Page 1

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND





-$ -$ -$ -$ QUARRIES -$ -$ -$ 76,976$

-$ 821,902-$ 3,900,000$ 2,416,657$ ROAD MAINTENANCE -$ 118,020-$ -$ 417,110$

-$ 500-$ 140,000$ 81,335$ STORMWATER DRAINAGE -$ -$ -$ 14,114$

-$ 26,395-$ 47,856$ 66,174$ AERODROMES -$ 23,875-$ -$ 14,154$

ROAD CONSTRUCTION

ECONOMIC AFFAIRS

-$ -$ -$ 2,000$ PLANTATIONS -$ -$ -$ -$

LAND DEVELOPMENT -$ -$

-$ -$ 3,959$ 4,668$ CARAVAN PARKS -$ -$ -$ 656$

OTHER PURPOSES

-$ -$ -$ 12,000$ VANDALISM -$ -$ -$ 2,132$

500$ -$ -$ 203,205$ ASSET MANAGEMENT -$ -$ -$ 72,037$

-$ 37,032-$ 7,196$ 14,605$ OTHER PROPERTIES & SERVICES -$ 35,340-$ -$ 3,578$

-$ -$ -$ -$ OTHER GENERAL PURPOSES -$ 20-$ -$ 4,252$

28,000$ 50,000-$ 444,140$ 394,140-$ PLANT OPERATIONS -$ -$ -$ 355,762$

3,000$ -$ 57,841$ 60,841-$ DEPOT EXPENSES -$ 315,362-$ -$ 377,475$

1,000$ -$ 11,702$ 221,978$ TECHNICAL SERVICES -$ -$ -$ 59,386$

33,903$ 2,500,339-$ 4,864,929$ 6,224,475$ -$ 1,575,970-$ -$ 2,173,713$


ADMINISTRATION

500$ -$ 5,772$ 123,173$ PLANNING -$ -$ -$ 37,718$

HEALTH

850$ 5,000-$ -$ 59,100$ HEALTH INSPECTION -$ 1,799-$ -$ 14,719$

SPORT & RECREATION

-$ -$ -$ 20,000$ HERITAGE -$ -$ -$ 5,086$


250$ 42,890-$ 2,278$ 55,843$ DOG CONTROL -$ 39,778-$ -$ 13,326$

250$ 9,000-$ 2,278$ 112,813$ FIRE PREVENTION -$ 5,200-$ -$ 38,225$

-$ -$ 325$ 6,299$ LIVESTOCK CONTROL -$ -$ -$ 1,110$

-$ 100-$ 1,628$ 45,848$ GENERAL INSPECTION -$ 18-$ -$ 15,520$

Page 2

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND





750$ 96,500-$ 4,134$ 205,264$ BUILDING AND PLANNING CONTROLS -$ 31,833-$ -$ 26,706$


-$ 3,500-$ -$ 7,750$ PARKING CONTROLS -$ 3,971-$ -$ 2,396$

2,600$ 156,990-$ 16,415$ 636,090$ -$ 82,599-$ -$ 154,806$


ADMINISTRATION

1,000$ -$ -$ 162,588$ GOVERNANCE -$ -$ -$ 40,884$

-$ -$ -$ 47,450$ MEDIA, COMMUNICATION AND PUBLIC FUNCTIONS -$ -$ -$ 5,921$


-$ 1,000-$ -$ 5,000$ SENIOR CITIZENS -$ 491-$ -$ 1,452$

HOUSING & COMMUNITY

-$ 5,950-$ 664$ 53,123$ COMMUNITY & MULTICULTURAL CENTRE -$ 675-$ -$ 818$

2,000$ 59,733-$ -$ 57,733$ VOLUNTEERS -$ 29,867-$ -$ 8,534$

SPORT & RECREATION

500$ 35,700-$ 103,218$ 128,784$ HALLS (Naracoorte) -$ 5,409-$ -$ 38,126$

-$ 2,000-$ 30,459$ 19,965$ HALLS (Lucindale) -$ -$ -$ 5,471$

-$ -$ 24,235$ 1,315$ HALLS (Other) -$ -$ -$ 309$

1,000$ 56,000-$ 58,550$ 321,439$ LIBRARIES -$ 1,756-$ -$ 82,506$

ECONOMIC AFFAIRS

1,000$ 33,850-$ 1,323$ 248,362$ VISITOR INFORMATION CENTRE -$ 8,421-$ -$ 51,152$

5,500$ 194,233-$ 218,449$ 1,045,759$ -$ 46,619-$ -$ 235,173$

Page 3

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND




CORPORATE SERVICES

ADMINISTRATION

1,250$ -$ 7,413$ 298,335$ FINANCE -$ -$ -$ 75,974$

500$ -$ 90,422$ CREDITORS -$ -$ -$ 19,945$

250$ -$ 17,536$ DEBTORS -$ -$ -$ 3,787$

500$ -$ 130,641$ RATES & PROPERTY -$ -$ -$ 53,120$

17,728-$ 3,000-$ 224,737$ COMPUTER OPERATIONS -$ -$ -$ 85,200$

1,000$ 10,406-$ 124,546$ PAYROLL -$ -$ -$ 32,586$

250$ -$ 115,497$ HUMAN RESOURCES -$ -$ -$ 13,135$

500$ -$ 1,440$ 101,204$ RECORDS MANAGEMENT -$ -$ -$ 20,232$

750$ -$ 100,785$ CUSTOMER SERVICE / RECEPTION -$ -$ -$ 28,803$

-$ -$ 51,094$ 114,811$ COUNCIL OFFICES - NARACOORTE -$ -$ -$ 25,581$

-$ -$ 9,898$ 16,502$ COUNCIL OFFICES - LUCINDALE -$ -$ -$ 3,516$

-$ 124,790-$ -$ 256,996$ GENERAL OPERATIONS -$ 80,234-$ -$ 137,767$


1,520$ 29,320-$ 32,620$ 27,800$ AGED HOMES -$ 4,680-$ -$ 5,370$

HOUSING & COMMUNITY

13,000-$ 9,965$ 11,145$ HOUSES -$ 3,500-$ -$ 1,378$

1,900$ -$ -$ 69,670$ COMMUNITY SUPPORT -$ -$ -$ 12,390$

OTHER PURPOSES -$

-$ 156,726-$ 327$ PUBLIC DEBT -$ 49,816-$ -$ 216$

33,472-$ 500-$ 2,972$ 3,000$ FLEET OPERATIONS -$ 513-$ -$ 1,574$

-$ 70,000-$ 70,000$ OTHER GENERAL PURPOSES -$ 46,285-$ -$ 25,697$

RATES & GRANTS

-$ 9,948,880-$ -$ 135,000$ RATES -$ 9,950,649-$ -$ 118,792$

-$ 239,093-$ -$ 188,593$ FINES, LEVIES & NRM -$ 163,765-$ -$ 46,606$

-$ 2,210,481-$ -$ -$ GRANTS -$ 561,927-$ -$ -$

42,780-$ 12,806,196-$ 115,402$ 2,097,547$ -$ 10,861,369-$ -$ 711,669$

Page 4

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND

RESERVE

TRANSFERS &

INTERNAL

RECOVERIES

OPERATING

INCOME DEPREC

OPERATING

EXPEND




823$ 15,657,758-$ 5,227,320$ 10,585,433$ TOTALS (excluding NRLE) -$ 12,566,557-$ -$ 3,456,275$

229,004$ 1,467,822-$ 291,870$ 1,064,619$ NARACOORTE REGIONAL -$ 299,491-$ -$ 319,624$

LIVESTOCK EXCHANGE

229,827$ 17,125,580-$ 5,519,190$ 11,650,052$ TOTALS (including NRLE) -$ 12,866,048-$ -$ 3,775,899$

43,662$ 9,090,149-$

Page 5

$ $ $ $ $

Actual Original Adjustment Estimate Actual

30/06/2013 Budget with 30/06/13 for 30/06/14 for 30/06/14

30/06/2013 Actuals$'000 $'000 $'000 $'000 $'000

INCOME

Rates 10,496 10,769 10,769 10,830 10,839

Statutory Charges 155 176 176 176 167

User Charges & Commercial Income 1,943 2,062 2,062 2,209 2,281

Operating Grants & Subsidies 3,315 3,137 3,137 2,070 2,114

Investment Income 182 137 137 216 233

Reimbursements 404 266 266 171 163

Other Revenues 351 90 90 397 365

TOTAL INCOME 16,846 16,636 16,636 16,069 16,162

EXPENSES

Employee Costs 5,304 5,777 5,777 5,365 5,344

Contracts, Materials & Other 4,701 5,069 5,069 4,435 4,675

Depreciation 5,365 5,509 5,509 5,509 5,447

Finance Charges 273 269 269 269 255

Loss on Revaluations

TOTAL EXPENSES 15,643 16,623 16,623 15,578 15,721

OPERATING SURPLUS/(DEFICIT) 1,203 14 14 491 441

Asseet disposal & fair value adjustments (332) 77-

Amounts received for new/upgraded assets 234 1,323 1,323 799 646

NET SURPLUS/(DEFICIT) 1,105 1,336 1,336 1,290 1,010

RESULTING FROM OPERATIONS

Other Comprehensive Income - revaluations

TOTAL COMPREHENSIVE INCOME 1,105 1,336 1,336 1,290 1,010


BUDGET vs ACTUAL

FOR THE YEAR ENDED 30TH JUNE 2014

$ $ $ $ $



30/06/2014 Actuals

$'000 $'000 $'000 $'000 $'000

CURRENT ASSETS

Cash & cash equivalents 6,564 3,356 6,492 6,518 7,428

Trade & Other receivables 1,037 728 1,064 949 961

Inventories 858 885 884 879 1,034

Other Current Assets - - - - -

TOTAL CURRENT ASSETS 8,459 4,969 8,440 8,346 9,423

NON-CURRENT ASSETS

Financial Assets 77 60 56 53 53

Infrastructure, Property, Plant & Equipment 269,812 273,283 273,936 271,716 269,387

Other Non-current Assets (WIP as June 30) 709 21 - 892

TOTAL NON-CURRENT ASSETS 270,598 273,364 273,992 271,769 270,332

TOTAL ASSETS 279,057 278,332 282,432 280,115 279,755

CURRENT LIABILITIES

Bank Overdraft - - - - -

Trade & Other Payables 1,880 2,347 2,347 1,923 1,398

Borrowings 294 392 392 314 314

Provisions 703 879 658 601 1,051

TOTAL CURRENT LIABILITIES 2,877 3,618 3,397 2,838 2,763

NON-CURRENT LIABILITIES

Borrowings 4,000 5,447 5,447 3,686 3,686

Provisions 214 170 286 335 330

TOTAL NON-CURRENT LIABILITIES 4,214 5,617 5,733 4,021 4,016

TOTAL LIABILITIES 7,091 9,235 9,130 6,859 6,779

NET ASSETS 271,966 269,097 273,302 273,256 272,976

EQUITY

Accumulated Surplus 40,903 43,352 42,239 43,079 42,600

Asset Revaluation Reserves 228,939 225,746 231,063 228,939 228,939

Other Reserves 2,124 1,238 1,437

TOTAL EQUITY 271,966 269,097 273,302 273,256 272,976


BUDGET vs ACTUAL


$ $ $ $ $



30/06/2014 Actuals$'000 $'000 $'000 $'000 $'000

ACCUMULATED SURPLUS

Balance at beginning of period 39,285 42,070 40,903 40,903 40,903

Net Surplus/(Deficit) for Year 1,105 1,336 1,336 1,290 1,010

Other Comprehensive Income

Transfers between Reserves 513 (54) - 886 687 Bringing to Account - Community Loan

BALANCE AT END OF PERIOD 40,903 43,352 42,239 43,079 42,600

ASSET REVALUATION RESERVE

Balance at beginning of Period 228,939 225,054 228,939 228,939 228,939

Revaluation Increment - -

Remove Asset Sale

Transfer to Reserve

BALANCE AT END OF PERIOD 228,939 225,054 228,939 228,939 228,939

RESERVE

Balance at beginning of Period 2,637 637 2,124 2,124 2,124

Transfer between Reserves (513) 54 - (886) (687)

BALANCE AT END OF PERIOD 2,124 691 2,124 1,238 1,437

TOTAL EQUITY 271,966 269,097 273,302 273,256 272,976


BUDGET vs ACTUAL


$ $ $ $ $


30/06/2013 Budget with 30/06/13 31/12/2014 for 30/06/14

30/06/2013 Actuals$'000 $'000 $'000 $'000 $'000

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts 18,262 17,632 17,632 16,087 17,810

Payments (11,956) (11,670) (11,670) (10,069) (12,042)

NET CASH PROVIDED BY OPERATING 6,306 5,962 5,962 6,018 5,768

ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Proceeds from Borrowings 2,000 1,840 1,840 - -

Proceeds from Aged Care Facility Deposits - - - - -

Payments

Repayment of Borrowings (238) (312) (312) (294) (294)

Repayment of Aged Care Facility Deposits - - - - -

NET CASH USED IN FINANCING 1,762 1,528 1,528 (294) (294)

ACTIVITIES

CASH FLOWS FROM INVESTMENT ACTIVITIES

Receipts

Amounts Specifically for New or Upgraded Assets 234 1,323 1,323 799 646

Sale of Replaced Assets 90 21 21 92 119

Repayment of Loans by Community Groups 30 38 38 26 26

Payments

Expenditure on Renewal/Replacement of Assets (3,361) (7,466) (7,466) (5,015) (3,440)

Expenditure on New/Upgraded Assets (1,189) (1,478) (1,478) (1,783) (1,961)

Loans Made to Community Groups - - - - -

NET CASH USED IN INVESTMENT (4,196) (7,562) (7,562) (5,881) (4,610)

ACTIVITIES

Movement in Provisions 110

NET INCREASE/(DECREASE) IN 3,872 (72) (72) (47) 864

CASH HELD

CASH AT THE BEGINNING OF 2,692 3,428 6,564 6,564 6,564

REPORTING PERIOD

CASH AT END OF REPORTING 6,564 3,356 6,492 6,517 7,428

PERIOD


BUDGET vs ACTUAL


UNIFORM PRESENTATION OF FINANCES 2010-11 2011-12 2012-13 2013-14 2013-14

Actual Actual Actual Estimate Actual

$'000 $'000 $'000 $'000 $'000

OPERATING INCOME 15,035 16,889 16,846 16,069 16,162

less OPERATING EXPENSES 15,266 16,211 15,643 15,578 15,721

Equals: Operating Surplus/(Deficit) (a) (231) 678 1,203 491 441

Less: Net Outlays on Existing Assets

Capital Expenditure on Renewal / Replacement of Existing Assets

1,881 2,161 3,361 5,015 3,440

less Depreciation 4,975 5,046 5,365 5,509 5,447

less Proceeds from Sale of Replaced Assets 14 157 90 92 119

(3,108) (3,042) (2,094) (586) (2,126)

Less: Net Outlays on New Assets

Capital Expenditure on New / Upgraded Assets

(including investment property & real estate development) 1,755 6,605 1,189 1,783 1,961

less Amounts Received Specifically for New Assets 248 2,214 234 799 646

less Proceeds from Sale of Surplus Assets - - - - -

1,507 4,391 955 984 1,315

Equals: Net Lending / (Borrowing) for Financial Year (b) 1,370 (671) 2,342 93 1,252

(a)

(b)

Naracoorte Lucindale Council

Operating Surplus / (Deficit) measures the extent to which operating revenue is or is not sufficient to meet all of the costs of providing council services, which

include depreciation. Where an operating deficit exists, some costs being incurred in the current year are not being met by today’s ratepayers.

Net Lending / (Borrowing) equals Operating Surplus / (Deficit), less Net Outlays on existing and new assets. The Net Lending / (Borrowing) result is a measure of

the Council’s overall (i.e. Operating and Capital) budget on an accrual basis. The Net Lending /(Borrowing) result can be expected to fluctuate from year to year,

given the lumpy nature of some capital expenditure. Achieving a zero result on the Net Lending /(Borrowing) measure in any one year essentially means that the

Council has met all of its expenditure (both operating and capital) from the current year’s revenues.

KEY FINANCIAL INDICATORS 2010-11 2011-12 2012-13 2013-14 2013-14

Actual Actual Actual Estimate Actual

$'000 $'000 $'000 $'000 $'000

1

Operating Surplus/(Deficit) - $'000 (231) 586 1,203 491 441

2

Operating Surplus/(Deficit) Ratio - % (2) 6 12 5 4

3

Net Financial Liabilities - $'000 (44) 1,715 (587) (660) (1,663)

4

Net Financial Liabilities Ratio - % - 10 (4) (4) (10)

5

Interest Cover Ratio - % 0.0 1.3 1.5 1.5 0.0

6

Asset Sustainability Ratio - % 38 39 61 89 61

Interest Cover Ratio

Net Interest Expense as a percentage of Total Operating Revenue less NRM levy less investment income

Asset Sustainability Ratio

Indicates whether the Council is renewing or replacing existing non-financial assets at the same rate as its overall stock of assets is wearing out.

The ratio is calculated by measuring capital expenditure on renewal and replacement of assets relative to the level of depreciation.

Naracoorte Lucindale Council

Operating Surplus/(Deficit)

Measures the extent to which operating revenue is or is not sufficient to meet all of the costs of providing Council services, which include

depreciation.

Where an operating deficit exists, some costs bing incurred in the current year are not being me by today's ratepayer.

Operating Surplus/(Deficit) Ratio - %

Expresses the operating surplus(deficit) as a percentage of general and other rates (excluding NRM Levy).

Where an operating deficit exists, this percentage indicates the percentage increase needed in rate revenue to achieve a break-even operating

result. Equally a break even operating result could be targeted by decreasing operating expenses.

Net Financial Liabilities

Equals total liabilities less financial assets, where financial assets for this purpose include cash, investments, loans to community groups,

receivables and prepayments, but excludes equity held in Council businesses and land held for resale.

Net Financial Liabilities Ratio

Expresses net financial liabilities as a percentage of Total Operating Revenue (less NRM Levy).

This measure indicates the capacity of Council to meet its financial obligations from revenue streams. Where the ratio is falling, it indicates that

a Council's capacity to meet its financial obligations from revenue streams is strengthening. Conversely, where this ratio is increasing, it

indicates that a Council's capacity to meet its financial obligations is deteriorating.

Naracoorte Lucindale Council, Audit Committee Audit Committee Audit Committee Audit Committee MinutesMinutesMinutesMinutes

21 October 2014 Page 1


MINUTES FOR AUDIT COMMITTEE MEETING HELD ON 21 October 2014

TABLE OF CONTENTS

ITEM NO. SUBJECT PAGE NO.

ITEM 1 COMMITTEE MEMBER’S DECLARATION OF INTEREST (IF ANY)

Section 63(1) and (2) —Code of conduct for members, Local Government Act 1999, states that Council members must observe the code of conduct prescribed by the Governor. Point 3.13 of the Code of conduct for members states the following: “Council members must be committed to making decisions without bias and in the best interests of the whole community and comply with the relevant conflict of interest provisions of the Local Government Act 1999.” Also clauses 2.15 and 2.16 require breaches under Part 3 (which includes point 3.13) to be reported: 2.15 A Council member who is of the opinion that a breach of Part

3 of this Code (Misconduct) - has occurred, or is currently occurring, must report the breach to the Principal Member of the Council or Chief Executive Officer, the Ombudsman or the Office for Public Integrity.

2.16 A failure to report an alleged or suspected breach of Part 3 of this Code is in itself a breach under this Part (Behavioural Code).

Section 74, Local Government Act, 1999 states the following: 1) A member of a council who has an interest in a matter before

the council must disclose the interest to the council. 2) A member in making a disclosure under subsection (1) must

provide full and accurate details of the relevant interest. 3) A disclosure made under subsection (1) must be recorded in the

minutes of the council (including details of the relevant interest). 4) A member of a council who has an interest in a matter before

the council must not— a) propose or second a motion relating to the matter; or b) take part in discussion by the council relating to that matter;

or c) while such discussion is taking place, be in, or in the close

vicinity of, the room in which or other place at which that matter is being discussed; or

d) vote in relation to that matter

ITEM 2 PUBLIC FORUM



ITEM 3 CONFIRMATION OF COMMITTEE MINUTES

ITEM 4 MATTERS LAID ON THE TABLE FROM PREVIOUS MEETINGS

ITEM 5 REPORTS FOR DECISION

5.1

Review Council’s Annual Financial Statements (Work Programme: Item 1.1)

5.2 Internal Controls (Work Programme: Item 6.3)

5.3 Annual Report (Work Programme: Item 7.3)

5.4 Terms of Reference (Work Programme: Item 7.4)

5.5 Financial Comparison, Budget vs Actual for Year Ending 30 June 2014 (Work Programme: Item 8.1)

5.6 Monitoring Performance of the Naracoorte Regional Livestock Exchange (Work Programme: Item 8.3)

ITEM 6

6.1 Year to Date Financial Report (Work Programme: Item 8.6)

6.2 Training Opportunities (Work Programme: Item 8.6)

ITEM 7 PUBLICATIONS / DOCUMENTS / INFORMATION FROM OTHER BODIES

ITEM 8 MATTERS RAISED BY MEMBERS

8.1 Questions with notice

8.2 Motions with notice

8.3 Questions without notice

8.4 Motions without notice

ITEM 9 MATTERS THAT MAY BE CONSIDERED IN CONFIDENCE

ITEM 10 NEXT MEETING

ITEM 11 MEETING CLOSURE




MINUTES FOR AUDIT COMMITTEE MEETING HELD ON 21 October 2014

COMMENCED:

Meeting commenced at 5.05 pm in Naracoorte Council Chamber, DeGaris Place, Naracoorte

PRESENT: Independent Member (Presiding Member): Independent Member: Elected Members:

Jim Ker Robyn Mencel Cr Armfield Cr Flynn Cr Ross

APOLOGIES:

ON LEAVE:

OFFICERS: Chief Executive Officer Director Corporate Services

Helen Macdonald (from 6.00 pm)

Fiona Stringer

MEDIA REPRESENTATIVES:

ITEM 1 ELECTED MEMBER’S DECLARATION OF INTEREST (IF ANY)

(Section 74, Local Government Act, 1999)

ITEM 2 PUBLIC FORUM

(The Public Forum is an opportunity for community members to ask questions, or to address the Committee on matters relating to the Committee’s activities.)

ITEM 3 CONFIRMATION OF COMMITTEE MINUTES

MOVED CR ROSS SECONDED MS MENCEL That the Minutes of the Audit Committee meeting held on 9 September 2014 are taken as read and confirmed as an accurate record of the proceedings of the meeting. CARRIED 12/15

ITEM 4 MATTERS LAID ON THE TABLE FROM PREVIOUS MEETINGS



ITEM

5

REPORTS FOR DECISION

5.1

Annual Financial Statements for Year Ending 30 June 2014 (Work Programme: Item 1.1)

Audit Committee Function Review Council’s Annual Financial Statements to ensure that they present fairly the state of affairs of the Council (refer Section 125 (4) Local Government Act) REPORT Members received and reviewed the Draft Annual Financial Statements at their meeting held on 9 September 2014, prior to presentation to Council. The Audited Financial Statements, Audit Opinion and Management Letter have now been received. Dean Newbery & Partners Audit Opinion advises that they have completed the statutory audit of the Naracoorte Lucindale Council which they have signed without reference to any qualification. As is their usual practice, Dean Newbery & Associates have also issued a management letter following the formal audit. The letter advises the following:-

• An unqualified audit opinion has been provided;

• All matters raised formally via letter during the year have been actioned, or are being actioned;

• All formal audit correspondence raised during the year has been appropriately and promptly responded to and there are no outstanding matters;

• That they would welcome audit involvement during 2014/15 in discussions with staff in relation to internal controls. As Members are aware the expanded audit scope for this Council is from 1 July 2015;

• Council has appropriately included all disclosure requirements of AASB 13 for 2013/14;

• Appropriate explanations have been provided for significant variances between 2012-13 and 2013-14;

• Note that Council’s land, buildings & other structures will be revalued during the current financial year.

The correspondence also expresses appreciation for the assistance provided by finance staff during the audit.

ATTACHMENTS TO REPORT:- - Audited Financial Statements for year ending 30 June 2014 (includes Audit

Opinion and Management Letter)



MOVED MR KER SECONDED CR ARMFIELD That the Audited Financial Statements for year ending 30 June 2014; Audit Opinion and Management Letter are received and noted. CARRIED 13/15

5.2

Internal Controls (Work Programme: Item 6.3)

REPORT The Committee’s Works Programme requires it to ensure that a thorough review is undertaken to identify locally appropriate internal control and risk management policies and procedures and to ensure that identified improvement opportunities can be appropriately addressed [note – this could be undertaken progressively in stages with the locally most important and highest risk areas tackled first]. As members are aware the initial assessment is based on where we are now and what controls we have in place, with the next step of the assessment including a risk assessment based on current controls, where the risk assessment results in an “extreme” or “high” risk, additional controls will be introduced. Following the introduction of new controls the residual risk will be assessed. Initial effort will be expended in improving risks around “extreme” and “high”, then we will move down the hierarchy to see where improvements can be introduced in relation to “medium” and “low” risks as appropriate. The Control Assessment Worksheets for the following will be provided to Members under separate cover prior to the meeting: Risk Category: Liabilities Business Process: Accounts Payable, Accrued Expenditure, Borrowings,

Employee Provisions & Taxation Members have previously been provided with a copy of the risk consequence and likelihood tables used, which are the same tables used by the Senior Management Team when assessing Council’s corporate risks. If Members require another copy please contact Council’s Director Corporate Services.

ATTACHMENTS TO REPORT:- - Control Assessment Worksheets (Liabilities)

FOR MEMBERS’ INFORMATION



5.3

Annual Report (Work Programme: Item 7.3)

REPORT The Committee’s Works Programme requires it to ensure that financial information included in publications for external audiences (eg. Annual Report) accurately reflects key accrual based financial information and where appropriate sector endorsed financial targets. Section 131 of the Local Government Act, 1999 states that Council must, on or before 30 November in each year, prepare and adopt an annual report relating to the operations of the Council for the financial year ending on the proceeding 30 June. The Act is very prescriptive in relation to the contents of the Annual Report. The Draft Annual Report, excluding attachments, is provided for Members’ information prior to presentation to Council at its meeting on 28 October 2014. Discussion from Meeting Include commentary to ratio’s, in particular the asset sustainability ratio Council’s attention is drawn to recommendation 8/15 from the Audit Committee’s September meeting It was noted that the Annual Report has become increasingly user friendly and easy to read

ATTACHMENTS TO REPORT:- - Draft Annual Report

MOVED CR ARMFIELD SECONDED CR ROSS That the Audit Committee notes that the Draft Annual Report for year ending 30 June 2014 has been prepared and that the financial information included in the report accurately reflects the financial performance of the Naracoorte Lucindale Council. CARRIED 14/15

5.4

Terms of Reference (Work Programme: Item 7.4)

REPORT The Audit Committee’s Terms of Reference require that:- “at least once a year, review its own performance, constitution and terms of reference to ensure it is operating at maximum effectiveness and recommend changes it considers necessary to the Council for approval” The Committee conducted its last review in November 2013. Does the Committee wish to recommend any amendments to its Terms of Reference?



The Committee’s Works Program is closely linked to its Terms of Reference and used to monitor performance. The Program is attached for Members’ information, discussion and refining as necessary. The Committee’s Presiding Member, Mr Jim Ker, also presents a report (verbal) to Council on an annual basis in relation to the Committee’s actions and progress over the previous year. This report is generally presented in December.

ATTACHMENTS TO REPORT:- - Audit Committee Terms of Reference - Works Program

MOVED CR ROSS SECONDED MS MENCEL That it is noted that the Audit Committee has reviewed its Terms of Reference and recommends that the membership of the Committee is adjusted from “three (3) elected members” to “two (2) elected members”. CARRIED 15/15

Helen Macdonald attended the meeting at 6.00 pm.

5.5

Financial Comparison, Budget vs Actual for Year Ending 30 June 2014 (Work Programme: Item 8.1)

REPORT The Local Government (Financial Management) Regulations 2011 require Council to consider a report showing the audited financial results of the Council compared with the estimated financial results set out in the budget by 31 December each year. The actual results are shown in comparison to Council’s original budget for 2013-14 and estimate for 30 June 2014 as presented to Council during budget deliberations for the current financial year. As Members can see the final operating figures are similar to the forecast operating surplus and substantially better than the original budget adopted by Council in June 2013. Council’s Asset Sustainability Target was down on forecast and was discussed at the Committee’s September meeting.

ATTACHMENTS TO REPORT:- - Budget vs Actual for Year Ending 30 June 2014



MOVED MR KER SECONDED CR FLYNN That the Audit Committee is concerned at the relative slow progress in finalisation of the asset management plans. This has impacted on various Council performance indicators and the clarity of the long term financial plan. It is recommended that Council allocate appropriate resources to enable the asset management plans to be finalised by 30 June 2015. CARRIED 16/15

MOVED CR ARMFIELD SECONDED MS MENCEL That the report comparing the audited financial results for the year ending June 30 2014 to the budgeted financial statement for the same period is received and noted. CARRIED 17/15

5.6

Monitor Performance of the Naracoorte Regional Livestock Exchange (Work Program: Item 8.3)

REPORT The Naracoorte Regional Livestock Exchange Board met on 30 September 2014. The minutes are attached for Members’ information. The Board’s Terms of Reference also require:

“An annual report in relation to the Naracoorte Regional Livestock Exchange Strategic Plan is to be presented to the Audit Committee prior to presentation to Council.” A draft annual report was endorsed by the NRLE Board on 30 September 2014. Apart from the end of year financial report, it includes a summary of highlights, comment on significant items of interest and key issues for the NRLE. Notes from meetings Noted some corrections to dates required and repetition of data to be removed within the draft annual report. It was noted that the YTD financial report requires further refinement. General discussion in relation to health & safety of agents with consecutive markets being held on Mondays and Tuesdays.

ATTACHMENTS TO REPORT:- - NRLE Minutes 30 September 2014 - NRLE YTD Income & Expenditure as at 12 September 2014 - NRLE Draft Annual Report



MOVED MR KER SECONDED MS MENCEL That the reports relating to the performance of the Naracoorte Regional Livestock Exchange are received and noted, subject to the minor changes noted above in relation to the draft annual report. CARRIED 18/15

ITEM

6

OFFICERS’ REPORTS FOR INFORMATION

6.1

Year to Date Financial Report (Work Program: Item 8.6)

REPORT Attached for Members’ information is the year to date income and expenditure reports for operating and capital to 30 September 2014. A report in relation to Major Projects, as presented to Council’s September meeting, is also provided for Members’ information. The Committee asked that consideration was given to presenting the YTD Operating Report in a format that more aligned with the layout of an “Income Statement”. This report is also attached for Members’ information. It needs to be noted that due to the upgrade of Council’s financial system staff are still exploring reporting options and the attached reports may require further refinement.

ATTACHMENTS TO REPORT:- - YTD Operating Report - YTD Operating Report (statement format) - YTD Capital Report - Major Projects Report


6.2

Training Opportunities (Work Program: Item 8.6)

REPORT The Local Government Association (LGA) is offering the course listed below before 31 December 2014. Further information in relation to the session can be accessed at the associated link:-



Developing & Implementing a Sound Financial Strategy (Adelaide – 26 November 2014 & 16 March 2015) http://www.training.lga.sa.gov.au/index.cfm/course/?id=8653&type=w


ITEM 7 PUBLICATIONS / DOCUMENTS / INFORMATION FROM OTHER BODIES

The following publications and documents or other information received during the past month are available for interested Members to view on request or by following the link:- •

ITEM 8 MATTERS RAISED BY MEMBERS

8.1

QUESTIONS WITH NOTICE

8.2

MOTIONS WITH NOTICE

8.3

QUESTIONS WITHOUT NOTICE

8.4

MOTIONS WITHOUT NOTICE

8.5

OTHER ITEMS

Mr Ker expressed his appreciation to the elected members, Crs Armfield, Flynn and Ross, for their support and dedication to the Audit Committee over the last 4 years.

ITEM 9 MATTERS THAT MAY BE CONSIDERED IN CONFIDENCE

ITEM 10 DATE OF NEXT MEETING

NEXT MEETING:

Next Ordinary Meeting:

Tuesday, 2 December 2014 at 4pm

ITEM 11 MEETING CLOSURE

CLOSURE: Meeting closed at 6.37 pm


2014-15

Approved

Budget

(excl. GST)

External

Funding

Contribution

TOTAL

Project Cost

(excl. GST) Project Description

Project

Sponsor

Project

Manager

Supervisor

/

Team

Leader

Proposed

Start Date

Proposed

completion

date Status

UNSEALED ROAD CONSTRUCTION $ 55,000 $ - $ 55,000

50760UF090 Fern St Peasron St Cameron St $ 15,000 $ 15,000

Design only 2014-15

Steve Tom50760UC530 Coles-Killanoolla Rd End of Seal Start of Seal $ 10,000 $ 10,000 Design only 2014-15 Steve Tom50760UL330 Lochaber North Rd Kilmorey Rd Boundary $ 10,000 $ 10,000 Design only 2014-15 Steve Tom

50760UR190 Reid Rd Realigment

Near

DiGiogio's $ 10,000 $ 10,000 Road safety audit 2014-15, consultation Steve Tom50760UJ070 Janz St Fifth Av sixth $ 10,000 $ 10,000 Design only 2014-15 Steve Tom

$ - $ 55,000 $ - $ 55,000

UNSEALED ROAD RESHEET $ 1,411,000 $ - $ 1,411,000

50700GM400 Messamurray Rd

2520m from

end of seal

5740m from

end of seal $ 255,000 $ 255,000 Resheet of 3.2km and culvert replacement. School bus route. Steve Harry

50700GC310 Charcutt Rd

Coles

Killanoola

Approx 6.5kms

West $ 512,257 $ 512,257

In poor condition and badly degraded due to blue gum harvest by ABP. Road is

being maintained by ABP contractors during harvest. Steve Harry50700GP450 Petchs Rd Chappels Boddingtons $ 70,000 $ 70,000 Grade and monitor un-made section - resheet southern end in 2014-15 Steve Harry

50700GD250 Diagonal Rd, Callendale Callendale Rd Border $ 274,500 $ 274,500

3km to be resheeted. 1km from VA lane heading north plus 2km south from

Jindalee. Possible patching in other sections. Steve Harry

50700GH700 Jessie Rd

Middle

Section $ 62,500 $ 62,500 Patching and stablisation with polycom Steve Harry

$ 1,174,257 $ - $ 1,174,257 available $ 236,743 Other projects to be considered once the above are completed

SEALED ROAD RECONSTRUCTION $ 3,259,000 $ 1,233,299 $ 3,259,000

50720SB550 Butler Tce, Naracoorte Gordon St Smith St $ 1,400,000 $ 565,737 $ 1,400,000

Major reconstruction incluidng; kerb replacement, shared use path, off street

parking, pavement suitable for b-doubles. Close off McCoy to b-doubles. Widen

intersections for improved turning movements. Upgrade stormwater drainage and

improve landscaping and lighting. Contract and dependant on funding

application Steve Harry Contract

50720SS330 Shepherds Rd, Kyby Jessie Rd Border $ 680,000 $ 352,562 $ 680,000

Stage 1 - Border to Jessie. Contracted to Gambier Earth Movers, carried

forward from 2013-14 . Steve Harry Contract Slipping

50720SB320 Bool Lagoon West Rd Maauope Rd Dual Lane Seal $ 635,000 $ 315,000 $ 635,000

Stage 1 - Bool Lagoon Rd to Moyhall Rd part constructed in 2013-14 Stage 2 -

Moyhall Rd to Existing 2 lane seal. Includes $245k carry forward from 2013-14

Construction by Council. Steve Harry Peter50720SG010 Gap Rd, Frances 4.9km east $ 10,000 $ 10,000 Design only Steve Tom

50720SO070 Old Caves Rd

Approx

1.2kms South

of Pistol Club new Caves Rd $ 25,000 $ 25,000 Design only Steve Tom

50720SE010 East Settlement Rd

910m North

of Sydney

Road $ 80,000 To be reviewed Steve Tom50720SS070 Schinckels Rd Cadgee Rd Menhennits Rd $ 15,000 $ 15,000 Design only Steve Tom

50720SS190 Second St, Frances Fourth St East Tce $ 204,000 $ 204,000

Consultation suggests Fourth St a higher priority, consider changing. Council

construction Steve Tom

50720SB230 Binnum-Benayeo Rd

440m east

Hynam

Frances Road Railway Line $ 50,000 $ 50,000 Short section requiring soil tests and design. Council construction50720SC110 Campbell St, Naracoorte Rolland St End $ 15,000 $ 15,000 Design only Steve Tom

50720SB310 Bool Lagoon Rd

Bool Lagoon

West Rd 3.6km east $ 15,000 $ 15,000 Design only 2014-15 Steve Tom

50720SR390 Robertson St, Naracoorte Rolland St Jones Street $ 265,000 $ 265,000

Part of PLEC project includes landscaping, kerb and water table, pavements.

Contract Steve Daniel

$ 3,049,000 $ 1,233,299 $ 3,394,000 Available $ - $ (135,000)

SEALED ROAD RESEALS $ 860,500 $ - $ 860,500 NEW Cadgee Road Playford Dr Burkes Rd $ 122,103 $ 122,103 Scrub Coat AC 7 Asphalt with 14mm Crumb Rubber Reseal Tom David G Contract On Target

50680RH670 Hynam Caves Road

Victoria Fossil

Road Langkoop Road $ 55,670 $ 55,670

10mm C170 reseal cracking under trees with some parts of the seal breaking away

on the cracks. Road still smooth and sound Tom David G Contract On Target

50680RL051 Langkoop Road

Yelloch

Bridge 100m East $ 19,580 $ 19,580

Bad cracking and some depressions on approach to bridge fom Eastern side. Needs

shape correction and sealing. Tom David G Contract On Target

50680RS810 Struan - Joanna Rd

Old Riddoch

Highway end of bitumen $ 30,663 $ 30,663

7mm C170 Reseal

Tom David G Contract On Target

Page 1


2014-15

Approved

Budget

(excl. GST)

External

Funding

Contribution

TOTAL

Project Cost


Project

Sponsor

Project

Manager

Supervisor

/

Team

Leader

Proposed

Start Date

Proposed

completion

date Status

50680RC090 Cameron St Park Terrace Creek $ 12,212 $ 12,212 7mm S35E Reseal plus spoon drain replacement -see 50640KC090 Tom David G Contract On Target

50680RO170 Oliver Street Park Terrace Freeling St $ 6,145 $ 6,145 7mm S35E Reseal Tom David G Contract On Target

50680RE010 East Settlement

Wrattonbully

Rd End $ 44,545 $ 44,545 10mm C170. Combine with construction. Tom David G Contract On Target50680RB290 Boddingtons Rd Cadgee Rd Hazels Rd $ 124,538 $ 124,538 10mm Crumb Rubber Stage 1 - Cadgee Rd to Hazels Rd Stage Tom David G Contract On Target50680RB470 Brown Av Smith St End $ 3,596 $ 3,596 7mm S35E Tom David G Contract On Target

NEW Old Caves Road Pinkerton Rd

End of Primer

Seal $ 72,783 $ 72,783 7mm S35E Tom David G Contract On Target

NEW Stewart Terrace Gum Avenue Field Avenue $ 36,605 $ 36,605 7mm S35E Tom David G Contract On Target

NEW Roberston Street

Rolland

Street Jones Street $ 100,042 $ 100,042 7mm S35E Tom David G Contract On Target

50680RF090 Fern Street Oliver Street Cameron Street $ 2,371 $ 2,371 7mm S35E Tom David G Contract On Target50680RT170 Thomson Street Bates Lane End of Seal $ 10,060 $ 10,060 7mm S35E Tom David G Contract On Target

50680RL050 Langkoop Road Pinkerton Rd Bells Road $ 143,490 $ 143,490 7mm S35E Tom David G Contract On Target

Pavy Drive Review $ 784,403 $ - $ 784,403

Available $ - $ 76,097 INTERSECTIONS $ 265,000 $ - $ 265,000

55660IA003

Langkoop Rd and Concrete

Bridge Rd $ 10,000 $ 10,000

Road safety report 13-14. Design 14-15. Possible grant application to Road

Safety Fund Steve Tom

50660IA004 Pinkerton Rd and Old Caves Rd $ 20,000 $ 20,000 Design 14-15 Steve Tom

50660IA005 Robertson St and Jones St $ 200,000 $ 200,000

Needs to be incorporated with Robertson Street PLEC project and CBD drainage. If

projects don’t align, may need to be held over to 2015-16. Steve Daniel Contract On Target

50660IA006

Wrattonbully and East

Settlement Rd $ 5,000 $ 5,000 Road safety Audit Steve Tom Contract

NEW

Woolumbool and Fairview Rd

Intersection $ 26,040 $ 26,040 reseal of intersection Steve Daniel50660IA001 Cedar Av and Jenkins Tce $ 20,000 $ 20,000 Road safety audit followed by concept design for public consultation. Steve Tom

50660IA002

Church St and McRae St,

Naracoorte $ 10,000 $ 10,000

Design only 2014-15 Dangerous intersection. Subject to Church St design.

Steve Tom

$ 291,040 $ - $ 291,040 Available $ - $ (26,040)

KERB AND WATERTABLE $ 355,000 $ - $ 355,000 50640KL270 Livingston St, Naracoorte McCoy Butler $ 275,000 $ 275,000 Kerb and water table, pavement replacement, driveway crossovers 230m Tom Harry

50640KA230 Attiwill St

Opposite

Longridge

Retirement

Village $ 57,348 $ 57,348

establishment of carpark opposite Longridge.

Tom Shane

50640KC250 Cedar Av, Naracoorte Schinckel Rd End of Housing $ 10,000 $ 10,000 design 2014-15 Tom Shane50640KA231 Attiwil St Spoon Drain $ 10,000 $ 10,000 includes pram cross overs and minor pavement work Tom Shane50640KC090 Cameron St Spoon Drain $ 10,000 $ 10,000 Linked to reseal 50680RC090 Tom Shane

$ 362,348 $ - $ 362,348 Available $ - $ (7,348)

FOOTPATHS $ 420,000 $ - $ 420,000

NEW Centenary Avenue, Lucindale

Balharry

Memorial

Kindergarten Gum Avenue $ 20,000 $ 20,000 Requested change by LINC to proposed footpath project in Lucindale Steve Shane Benny

50780WS670 Stewart Tce Smith St MacDonnell St $ 140,000 $ 140,000

Repair path surface as identified in Local Area Bicycle Plan. Connection to school.

Includes replacing fencing, signage and new connection to Butler Terrace. Refer to

designs for 50720SB550. Steve Shane Benny

50780WP550 Pethick St Gordon Foster Street $ 20,000 $ 20,000

connecting exisiting footpaths. Seeking DPTI contribution for removal of rail

crossing Steve Shane Benny

50780WP070

Panorama Cres Walkway

Reserve Pine Grove Panorama Crs $ 10,000 $ 10,000 Easy care rubble pathway Steve Shane Benny

$ 190,000 $ - $ 190,000 available $ - $ 230,000 several projects under review with CBD drainage project

STORMWATER DRAINAGE $ 1,585,000 $ 714,000 $ 1,585,000 Page 2


2014-15

Approved

Budget

(excl. GST)

External

Funding

Contribution

TOTAL

Project Cost


Project

Sponsor

Project

Manager

Supervisor

/

Team

Leader

Proposed

Start Date

Proposed

completion

date Status

50740DA002 Naracoorte CBD Arthur St

Naracoorte

Creek Via

Smith $ 1,500,000 $ 714,000 $ 1,500,000 Stage one 2014-15 from Creek to Jones and Robertson Street intersection Steve Daniel Contract

50740DA001 Adelaide Av and Gordon St

Cnr Gordon

St $ 45,000 $ 45,000 Designed 2013-14. Review required before proceeding50740DA005 Loveday St Detention Basin $ 40,000 $ 40,000 Cleaning and lifting of bore casing. Work with DEWNR

$ 1,585,000 $ 714,000 $ 1,585,000

BRIDGES AND MAJOR CULVERTS $ 260,000 $ 170,000 $ 430,000 50620BS070 Schinckels Rd Culvert $ 50,000 $ 50,000 Guard rail installation Contract Tom Harry Peter

50620BM540 Moyhall Rd Culverts

1200m north

of Limberts

Ln

100m South of

Limberts Ln $ 170,000 $ 170,000 $ 340,000

Submitting application to Aust Govt Bridges grants program, if unsuccessful only

one bridge culvert will be replaced Tom Harry50620BR050 Radfords Rd Culvert $ 20,000 $ 20,000 Guard rails in 2014-15. Contract Tom Harry

50620BM030 MacDonnell St Bridge - Railing $ 10,000 $ 10,000 Replacement of fence Steve Harry Benny

50620BS010 Sandstone Av Culvert Widening Across Drain $ 10,000 $ 10,000 Design Steve Tom

$ 260,000 $ 170,000 $ 430,000 note: seeking $170,000 grant funding $ (170,000)

SPORT AND RECREATION $ 349,603 $ 78,902 $ -

50880ZA021 Swim Lake Shade Sail $ 25,000 $ 25,000

New shade sail on SE end of grass to replace shade lost by removing large pine

tree. Includes removal of tree and establishment of turf. Steve Shane

50880ZA020

Swimming Lake Crime

Prevention $ 75,000 $ - $ 75,000

Replace security cameras and improve traffic management through carpark and

roadways. Budget ($20k) transferred to implementation of cycling network in

Naracoorte. Try again for grant in 2014-15 as security system needs replacing. Steve David G Contract

50541SA541

Lucindale Basketball Court,

Railway Tce $ 40,000 $ 40,000

Existing asphalt surface badly deteriorated. Edge repair and stabilsation required.

Spray seal or asphalt overlay TBD. Steve David G

50540SA491

Gwladys McTernan Park

Upgrade $ 5,000 $ 5,000 Working group to be established Steve Shane50540SA492 BMX Track - Market Square $ 5,000 $ 5,000 Remove BMX track. Steve Shane

50540SA493

Landscaping and Paths - Market

Square $ 15,000 $ 15,000

Open space would be retained in the centre of the Square, with a proposal to

construct a pergola linking a shelter at the BMX track and the Square’s centre. All

elements will be linked via a hardened path network. Sink bore and supply

irrigation. Steve Daniel

20241227

Vegetation Plan - Memorial

Parklands $ 5,000 $ 5,000

Replant native veg areas on eastern side and on sandy ridge near Memorial Av.

Prepare sites, weed removal, tree guards, etc. Trees for Life. Removal of trees at

end of life. Steve Shane Paul

50540SA495

BBQ and Shelter - Memorial

Parklands $ 35,000 $ 35,000

Install new shelter and BBQ facility adjacent carpark. Extend power from toilet

block. Concrete pad. Two BBQ's fully covered with seating and table. Steve Shane Paul

50540SA392

Creek Walk Upgrade at Duck

Pond $ 20,000 $ 20,000

Realign the creek walk around the duck pond to improve safety. Replace pontoon

with recycled plastic product for longer life. New crossing on Park Tce. Landscaping Steve Shane Benny On TargetNew Update Bike Strategy $ 25,000 $ 12,500 $ 25,000 Update 2007 Bike StrategyNew Cadgee Road bike lanes Higgs Road Burkes Road $ 99,603 $ 66,402 $ 99,603 widen Cadgee Road by 1.5m to create bike lanes

$ 349,603 $ 78,902 $ 349,603

WASTE TRANSFER STATIONS $ 35,000 $ - $ 35,000

50515BA311

Waste Transfer Station

Evaporation Pond $ 5,000 $ 5,000

Establish a larger evaporation pond for the waste water from the compactor shed

tor reduce the annual costs of pumping out the evaporation pit. Subject to EPA Tom David G On Target

50515BA312

Waste Transfer Station Fencing

Replacement $ 10,000 $ 10,000

Replacement 1.8m high secure fencing on Blackwell Rd. Includes gates. Existing

fence badly degraded. Tom David G Contract Completed

1408330 Closure of Naracoorte Landfill $ 20,000 $ - $ 20,000

Staged over two years. Includes construction of clay capping, topsoil layer,

revegetation and preparation of ongoing management plan. Tom Harry Peter On Target

$ 35,000 $ - $ 35,000

COMMUNITY WASTEWATER MANAGEMENT SCHEMES (STEDS) $ 55,000 $ - $ 55,000 50840CA001 Pump Replacement - Urbrae $ 15,000 $ 15,000 Pump replacements Tom Michael50840CA003 CWMS Lagoon Roadway $ 20,000 $ 20,000 Roadway to lagoons in Lucindale to be improved for all weather access. Tom Michael

50840CA002

CWMS Pump Station Telemetry

Upgrade $ 20,000 $ 20,000 project cancelled Tom Michael Withdrawn

$ 55,000 $ - $ 55,000

LAND AND BUILDINGS $ 528,000 $ 100,000 $ 528,000 Page 3


2014-15

Approved

Budget

(excl. GST)

External

Funding

Contribution

TOTAL

Project Cost


Project

Sponsor

Project

Manager

Supervisor

/

Team

Leader

Proposed

Start Date

Proposed

completion

date Status

50515BA250

Market Square Public

Conveniences and Park Upgrade $ 200,000 $ 100,000 $ 200,000

The old toilets and current clubrooms of the SEDRA to be removed to make way for

the new toilets and carpark access. Steve Daniel

50880ZA001

Swim Lake Changerooms

Upgrade $ 150,000 $ 150,000

Upgrade internal fit out of change room facilities and provide hot water to showers.

Disabled access to changerooms. Paved sitting area outside kiosk for patrons to

enjoy food. Steve Daniel On Target

50515BA090

Naracoorte Town Hall Roof

Plumbing $ 40,000 $ 40,000

Design and implement new roof plumbing system which may include replacement

of gutters and downpipes to address water issues Steve Daniel On Target

50541SA542

Naracoorte Sports Centre Traffic

Plan $ 50,000 $ 50,000

Removal of inappropriate trees, repair kerbing, WSUD, new drainage to west,

increase parking capacity and improve traffic flows Steve Paul

New Naracoorte Cemetery Upgrade $ 20,000 $ 20,000

Long term plan developed for cemetery. Upgrade roadways and drainage to

prevent erosion. Steve Shane Paul On Target

50540SA494

Memorial Parklands Entrance

and Sealed Car Park $ 60,000 $ 60,000

Reseal entrance and car park park near kindergarten. Improve stormwater drainage

at bottom of car park with the addition of a new sump. Replace post and rail Steve Shane

50540SA391 Brim Reserve Boundary Fencing $ 8,000 $ 8,000 Rural type fencing to prevent unauthorised public access and illegal dumping Tom David G Completed

$ 528,000 $ 100,000 $ 528,000

NARACOORTE REGIONAL LIVESTOCK EXCHANGE (NRLE) $ 526,000 $ 225,000 $ 526,000 50860YA050 Loading Ramps $ 486,000 $ 225,000 $ 486,000 Installation of three new cattle loading ramps and lead up yards Steve Megan Slipping

9589431 D Yards $ 40,000 $ 40,000

To concrete raceways in D Yards and provide lighting to improve safety of this

section of the yards Steve Richard Completed

$ 526,000 $ 225,000 $ 526,000

AERODROMES $ 5,000 $ - $ 5,000 50600AA051 Runway 02/20 Upgrade North end 300m south $ 5,000 $ 5,000 Design for rubble surface of grass runway Tom Tom

$ 5,000 $ - $ 5,000

OTHER $ 392,500 $ 100,000 $ 392,500

20285378

Undergrounding of Powerlines in

Robertson St Rolland St McCrae St $ 150,000 $ 258,000 Stage 1 - Underground power lines from Rolland St to just past Jones St. Steve Daniel On Target

2473761

Implementation of Asset

Management Strategy $ 15,000 $ 15,000 Refer to Asset Management Strategy Steve Michael Slipping

20184393 Waste Management Strategy $ 7,500 $ 7,500

Preparation of a regional waste management strategy to determine the most

effective way to collect, process and dispose of waste with the aim of making waste

management more sustainable both environmentally and financially. Helen Steve On Target50780WD001 Accessability Action Plan $ 160,000 $ 80,000 $ 160,000 As per DDA legislation.Implementation of working group priorities Steve Daniel On Target

20285205

Long Vehicle Parking in

Naracoorte $ 10,000 $ 10,000 Consult with Naracoorte B&T Helen Steve

20027297 Review of Council Operations $ 20,000 $ 20,000

As per Council resolution, review the effectiveness and efficiency of Council

operations. Seek external expertise to assist with review with the aim of increasing

productivity. Helen Steve On Target

20027363 Naracoorte Trails Network $ 10,000 $ 20,000 $ 10,000

Establish a trail network and trail head for cycling and walking. Incoporates heritage

trail. Carried forward from 12-13. $20k from open spaces grant. Helen Paul Slipping

20540SA393 Smith St Roundabout Upgrade $ 20,000 $ 20,000 Install base for christmas tree, artificial grass and planting boxes. Steve Shane

$ 392,500 $ 100,000 $ 500,500

LANDSCAPING AND STREET TREES $ 52,500 $ - $ 52,500 20241341 Foster St Loveday St Pethick St $ 10,000 $ 10,000 Street tree planting Steve Shane Paul20241341 Gordon St Pethick St Loveday St $ 10,000 $ 10,000 Street tree planting Steve Shane Paul20241341 Pavy St Cedar Av Merino St $ 5,000 $ 5,000 Street tree planting Steve Shane Paul20241341 Stewart Tce Roundabout $ 2,500 $ 2,500 Landscaping Steve Shane Paul20241341 Pethick St Gordon St Jenkins Tce $ 5,000 $ 5,000 Street tree planting Steve Shane Paul20241341 Loveday St Gordon St Jenkins Tce $ 10,000 $ 10,000 Street tree planting Steve Shane Paul

20241341 Smith St Lagunaria Trees Goodchild Pl McCrae St $ 10,000 $ 10,000 Tree removal as per Council resolution. Steve Shane Paul

$ 52,500 $ - $ 52,500

Page 4


Control Type Is this

control in

place?

Proof of Control and/or

Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

Statements received from suppliers are

reconciled to the supplier accounts in the

accounts payable subledger regularly and

differences are investigated

Core Yes Supplier statements are

reconciled monthly.

Creditors Control Account is

reconciled monthly and

discrepancies are investigated.

FO DCS

2 Invoices received are authorised and

accompanied by appropriate supporting

documentation.

Core Yes Invoices are not processed

unless they have an authorised

purchase order attached, which

is notated with goods received.

If no PO is required (refer

Council's Internal Control

Policy/Procedure) an invoice is

signed by an authorised person

as approval to pay (ie. that

goods/service have been

received).

FO DCS

Control Assessment WorksheetRisk Category – Liabilites

Business Process – Accounts Payable

Risk No. 1 – Accounts payable amounts and disbursements are either inaccurately recorded or not recorded at all.

Description: If invoices are not entered accurately (i.e. amounts posted to incorrect creditor), accounts payable will be misstated, as will the relevant expense,

inventory, or asset accounts. Also, erroneous payments may be made to vendors.

If amounts posted to accounts payable do not represent goods or services received (due to invalid delivery address on purchase order), unauthorised payments might

be made and the organisation might incur a financial loss. If accounts payable amounts are not recorded at all, accounts payable will be understated, as will the related

inventory, expense, or asset accounts. Also, supplier payments will not be made, which may damage supplier relationships.

Possible Controls


3

Payments (Cheques and EFT’s) are

endorsed by authorised officers separate to the

preparer who ensures that they are paid to the

specified payee.

Core Yes Payments are signed by two

authorised signatories.

Cheque/EFT listing is signed by

authorised signatories as proof

of payment.

Accounts Payable & Payroll

Officers are not authorised

signatories.

FO DCS

4

Actual expenditures are compared to budget

regularly; management reviews and

approves significant variances.

Additional Yes Fortnightly reports are made

available to Directors and staff.

Budget vs Actual reports are

presented to Council and Audit

Committee Meetings.

FO DCS

5

Creditor’s supporting documentation is

checked by an authorised officer prior to payment

for accuracy and credit note verification.

Additional Yes Part of purchase order approval

process (refer point 2 above)FO DCS

6

Predetermined variances between Purchase

Orders and Invoices are suspended and released

only after verification by the responsible officer.

Additional Yes Variance of more than 10%

between the Purchase Order

and the Invoice is referred to

authorising officer for

verification.

FO DCS

7

Goods and/or services received are matched on-

line or manually with purchase order details

and/or invoices.

Additional Yes Part of purchase order approval

process (refer point 2 above)FO DCS

8Bank statements are reconciled to the general

ledger regularly.Additional Yes Reconciled weekly FO DCS

Prepared by: Finance Officer Inherent Risk Assessment Residual Risk Assessment

Date: 28/02/2014 Likelihood Rare Likelihood Rare

Reviewed: Director Corporate Services Consequence Insignificant Consequence Insignificant

Date: 20/10/2014 Rating Low Rating LowAccept Low Accept Low


Possible Controls Control Type Is this

control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1




differences are investigated.


reconciled monthly.




FO DCS

2

Access to the supplier master file is restricted to

authorised officers.Core Partial Office practice is that the CO,

CSO & DCS can make

adjustments to the supplier

master file

Security has been enhanced

within Council's finance system,

but requires fine tuning.

Security within LGE

(windows environment)

has allowed enhanced

security to limit users to

read only access

(requires fine tuning)

Ability to exclude the

CO from changing

banking details is not

possible at this stage

Explore option of

monthly report of

changes to master file

to be signed by

authorised officers

FO DCS



Risk No. 2 – Credit notes and other adjustments to accounts payable are either inaccurately recorded or not recorded at all.

Description: If credit notes and other adjustments are not recorded accurately, accounts payable will be misstated, as will the related expense,

inventory, or asset accounts. If adjustments are not recorded at all, accounts payable, related assets, and expenses will be misstated. For

example, if goods returned are not reflected by debits in accounts payable, accounts payable will be overstated, as will the underlying expense, inventory, or asset

accounts.


3

Separation of Accounts Payable and

Procurement duties.Core Yes Creditor officer is excluded from

the purchasing processFO DCS

4

Invoices, credit notes, and other adjustments

related to accounts payable are batched and

batch input data is balanced; out of balance

batches are corrected promptly.

Additional Partial Balancing does not occur at

this level. However, invoices

are balanced to cheque/EFT

listing prior to payment.

Alternative checks

including independent

review of aged trial

balance and monthly

balance to statements

are viewed as adequate

controls.

FO DCS

5

Goods returned notes are matched to credit

notes; differences are investigated promptly.Additional Yes Purchasing Officer monitors

goods returned to ensure

that a credit note is issued

(this is a rare occurrence)

FO DCS







control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

All disbursements must be approved by an

authorised officer in accordance with relevant

policies and/or Delegations of Authority

Core Yes Invoices are not processed

unless they have an authorised

purchase order attached, which

is notated with goods received.

If no PO is required (refer

Council's Internal Control

Policy/Procedure) an invoice is

signed by an authorised person

as approval to pay (ie. that

goods/service have been

received).

FO DCS

2

Purchase Orders must be raised for the purchase

of goods and services in line with the Council's

Procurement policy or over a predetermined

amount with applicable

Core Partial Refer Point 1 On-going monitoring of

Council's internal

control in relation to this

item required.

FO DCS

3

Individuals who authorise payment of

suppliers are authorised officers who are

independent of the processing of invoices.

Core Yes Payments are signed by two

authorised signatories.

Cheque/EFT listing is signed by

authorised signatories as proof

of payment.

Accounts Payable & Payroll

Officers are not authorised

signatories.

FO DCS

Control Assessment Worksheet

Risk Category – Liabilites


Risk No. 3 – Disbursements are not authorised properly.

Description: Unauthorised disbursements could result in Council making payments to suppliers for goods and services not actually received by the organisation or

Council may expend its funds on items of a private or personal nature when reimbursing employee expense claims.

Possible Controls


4

Cheque usage to be reconciled to stock of

cheques on a regular basis and blank

cheque held securely.

Core Yes Sequential cheque numbering

Blank cheques stored in strong

room

FO DCS

5

Employee expense claims must be approved by

authorised officer and independently verified and

include relevant substantiation

Core Yes Employee reimbursements are

authorised by Directors

Directors authorised by CEO

FO DCS

6

Creditor’s supporting documentation is checked

by an authorised officer prior to payment for

accuracy and credit note verification.

Additional Yes Creditor Officer matches

invoices to approved purchase

order prior to payment.

FO DCS

7

All delegated officers should undertake regular

training for the raising of orders, posting of goods

and services received and the requirements of

the credit process.

Additional Partial Induction process includes

internal training in relation to

purchasing requirements

Introduce annual

(minimum) refresher of

processes

FO DCS

8

Records should be maintained of all payments

with supporting documentationAdditional Yes Payments, including support

documentation, is maintained

for a period of 7 years (refer

GDS20)

FO DCS

Prepared by: FO Inherent Risk Assessment Residual Risk Assessment

Date: 28/02/2014 Likelihood Possible Likelihood Unlikely

Reviewed: Director Corporate Services Consequence Minor Consequence Minor

Date: 20/10/2014 Rating Medium Rating LowAccept Low Accept Low



control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1




differences are investigated.


reconciled monthly.




FO DCS

2

Authorised officer to review aged payables

listing on a predetermined basis and

investigate where appropriate.

Core Yes Monthly review as per Council's

Internal Control Policy &

Procedure

FO DCS

3

Actual expenditures are compared to budget

regularly; management reviews and approves

significant variances.

Additional Yes Fortnightly reports are made

available to Directors and staff.

Budget vs Actual reports are

presented to Council and Audit

Committee Meetings.

FO DCS

4

System automatically generates a report (based

on the due date of the suppliers invoice) detailing

all supplier invoices due for payment at any one

time.

Additional Yes Report generated weekly to

determine invoices due for

payment in following 10 days

FO DCS


Description: If supplier invoices are not paid before their due date, then Council may miss out on any available discounts (i.e. early payment) or have supply restricted.

If supplier invoices are paid well before their due date (and prior to any early payment discount) greater demands will be placed on the Council’s cashflow.

Possible Controls



Risk No. 4 – Accounts are not paid on a timely basis.



Date: 28/02/2014 Likelihood Unlikely Likelihood Unlikely





control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

Recorded changes to the supplier master file

are compared to authorised source

documents to ensure that they were input

accurately.

Core No Creditor Officer is responsible

for inputing changes. Changes

are not verified by a second

officer.

FO DCS

2

The accounts payable system and or

supplier master file prevents users from

making unauthorised adjustments to supplier

accounts.

Core Partial Office practice is that the CO,

CSO & DCS can make

adjustments to the supplier

master file

Security has been enhanced

within Council's finance system,

but requires fine tuning.

Security within LGE

(windows environment)

has allowed enhanced

security to limit users to

read only access

(requires fine tuning)

Ability to exclude the

CO from changing

banking details is not

possible at this stage

Explore option of

monthly report of


to be signed by

authorised officers

FO DCS

Possible Controls



Risk No. 5 – Supplier master file data does not remain pertinent and/or unauthorised changes are made to the supplier master file

Description: To be considered “pertinent,” the master file must reflect current conditions. In this context, pertinence relates both to master file records and to individual

data fields within those records. For example, if supplier data is not up-to-date, payments could be made to the wrong bank account. Council needs to ensure that

adequate controls are in place to ensure that no unauthorised changes to the supplier master file are made to ensure that payments are not to be made for non-

Council purposes.


3

Separation of accounts payable and procurement

duties.Additional Yes Creditor officer is excluded from

the purchasing processFO DCS

4

Suppliers that have not been used for a

significant period of time are reviewed and

marked for deletion by the application, if

appropriate.

Additional Yes Changeover to LGE (windows

environment) involved only

'bringing across' creditors that

had been used in previous 12

months

Payment records must be kept

for 7 years, therefore deletion

prior to this time period is not

applicable.

FO DCS

5

Supplier master file data is periodically reviewed

by management for accuracy and ongoing

pertinence.

Additional No Creditor Officer is responsible

for inputing changes. Changes

are not verified by a second

officer.

FO DCS


Date: 28/02/2014 Likelihood Possible Likelihood Unlikely


Date: 20/10/2014 Rating Medium Rating LowAccept Low Accept Low



control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

Accrued expenses reconciliations are

prepared on a regular basis and are

reviewed by an independent person.

Core Yes Expenses are accrued annually

and reviewed by external

auditor.

FO DCS

2 Actual accrued expenses are compared to budget

on a regular basis.Additional No Not required - low risk FO DCS





Possible Controls


Business Process – Accrued Expenses

Risk No. 1 – Accrued Expenses are either inaccurately recorded or not recorded at all.

Description: If accrued expenses are either inaccurately recorded (i.e. inaccurate estimation of accrual) or unrecorded (i.e. no invoice received and normal review of

expenses did not identify need to accrue for expenses), the management reports and financial statements will be misstated.



control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

A loan register is maintained containing a

copy of Council resolution approving the loan

and a schedule of the loan liability and the

loan repayment from the lender. This also

includes details of any Cash Advanced

Debenture.

Core Yes Loan register is maintained

Support documentation,

including application, Council

resolution and loan schedule is

filed with loan register in DCS

office

Cash Advance Register

maintained

FO DCS

2

Debt repayment transactions are scrutinised

and/or reconciled to ensure complete and

consistent recording in the appropriate

accounting period.

Core Yes Reconciled as a miminum

annually

Reconcilitation included in final

audit documentation

FO DCS

3

The loan register and loan approvals is

subject to management and/or internal audit

review.

Additional Yes Loan applications completed by

DCS and include compulsory

reference to Council resolution

FO DCS

4

All loan journals are independently

authorised

Additional Yes Journals are signed by preparer

and authorised as per Council's

Internal Control Policy &

Procedures "General Journals"

FO DCS


Business Process – Borrowings

Risk No. 1 – Borrowings are either inaccurately recorded or not recorded at all.

Description: Financing may be obtained but either inaccurately recorded or not recorded at all in the general ledger or loan register, resulting in misstatement of

liabilities.

Possible Controls


5

Loan balances regularly in the General

Ledger compared to budget, loan register

and statements from financial institutions.

Management reviews and as appropriate


Additional Yes Loan balances reconciled to GL

in January and as part of EOY

process.

Audit Certificate from LGFA

balanced as part of EOY

process.

FO DCS

6

All new loan repayment schedules and

conditions are checked prior to accepting

each loan.

Additional Yes Schedule reviewed by DCS

prior to acceptance.

All borrowings are via the

LGFA.

FO DCS

7

Repayment of loans is independently

approved prior to payment with a review

conducted to ensure payments are in line the

loan register.

Additional Partial LGFA advise of loan payment.

Authorised officer approves

direct transfer.

Process to be

documented and

included in Council's

internal control policy &

procedure.

FO DCS




Date: 20/10/2014 Rating Low Rating Low

Accept Low Accept Low



control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

All loans are approved by Council resolution with

copy of the Council resolution held in the loan

register. All funding approvals are minuted by

Council.

Core Yes Loan register is maintained

Support documentation,

including application, Council

resolution and loan schedule is

filed with loan register in DCS

office

Cash Advance Register

maintained

FO CSO

2

The loan register and loan approvals is subject to

management and/or internal audit reviewAdditional Yes Loan applications completed by

DCS and include compulsory

reference to Council resolution

FO CSO

3

Borrowings policy dictates when borrowings

appropriate and approval mechanisms including

requirement if any for alternative quotes.

Additional No All borrowings are via LGFA. Explore option of

introducing Policy.

FO CSO








Risk No. 2 – Loans are taken out without appropriate approval.

Description: Should appropriate delegations/approvals not be obtained when taking out loans, the Council may be exposed to undue financial risk and/or not obtain

the most appropriate loan terms and conditions.



control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

Statements received from lenders are

reconciled to the loan register and General

Ledger and differences are acted upon by

personnel independent from the process of

recording the loan.

Core Yes Loan balances reconciled to GL


process.



process.

FO CSO

2

The loan repayment and covenant schedule,

including dates and amounts to be paid is

established when loan is setup. Management

reviews this to ensure that all payments are made

and recorded accurately and timely. Repayment

details on Cash Advanced Debentures is

recorded and checked as known.

Additional Yes Repayment schedule

established at commencement

of loan.

Refer item 3 below for review

process.

FO CSO

3

Loan balances regularly in the General

Ledger compared to budget, loan register

and statements from financial institutions.

Management reviews and as appropriate


Additional Yes Loan balances reconciled to GL


process.



process.

FO CSO

4

Loan repayments are made via automated

direct debit, approved appropriately and

monitored for on-going relevance.

Additional Yes LGFA advise of loan payment.

Authorised officer approves

direct transfer.

FO CSO




Risk No. 3 – Loans are not repaid in accordance with the agreed terms.

Description: If repayments required by the loan agreement are missed, made late, or made in the wrong amount, the lender may have the right to impose penalties or

call the loan.

Possible Controls


5

Compliance with debt covenants is monitored by

management and compared to current budget.Additional Yes Loan balances reconciled to GL


process.



process.

FO CSO

6Council is informed on a timely basis of any

variance with the loans' terms and conditions that

have been prior approved.

Additional Yes Quarterly loan report presented

to Council, includes payments

made YTD and current balance.

FO CSO








control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1


reconciled to the loan register and General

Ledger and differences are acted upon by

personnel independent from the process of

recording the loan.

Core Yes Monthly reconciliations refer to

Internal Control Policy and

Procedure 7.1

2

All additions, deletions, and other changes to

the loan register and loan repayment data

are independently validated and compared to

the loan agreement to ensure that they were

input accurately. Identified errors are

corrected.



Procedure 7.1

3

The loan repayment and covenant schedule,

including dates and amounts to be paid is

established when loan is setup. Management

reviews this to ensure that all payments are made

and recorded accurately and timely. Repayment

details on Cash Advanced Debentures is

recorded and checked as known.

Additional Yes The LGFA provide us with an

audit certificate and/or

Debenture loan agreement that

is signed by the Mayor. A

statutory declaration is

attached to the loan file.

Possible Controls



Risk No. 4 – Loan repayments are not recorded at all or are recorded inaccurately.

Description: If loan repayments are made but not recorded, liabilities, and cash will be overstated and interest expense may be inaccurately recorded. If loan

repayments are recorded inaccurately liabilities, cash, and interest expense may be misstated. Overpayments reduce cash available for other business activities, while

underpayments may give the lender cause (and the right) to call the loan (i.e., to demand that the loan be repaid immediately) or to impose penalties.


4

Payments are entered into the system following

verification of direct debit from the Bank

Statement.

Additional YesWe receive a letter from the

LGFA with instructions for

payment of interest & principal

instructions. The form is

completed and authorized

independently of the preparer.

5

Council is informed on a timely basis of any

variance with the loans' terms and conditions that

have been prior approved.

Additional Yes Monthly financial reports

presented to council.


Date: 30/04/2014 Likelihood Unlikely Likelihood

Reviewed: Director Corporate Services Consequence Minor Consequence

Date: 20/10/2014 Rating Low Rating

Accept Accept



control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

All loans are approved by Council resolution

with copy of the Council resolution held in the

loan register. All funding approvals are

minuted by Council.

Core Yes All loans are approved by

resolution of council and

minuted but not attached to the

loan register. A Statutory

Declaration is attached to the

loan file

2

Management reviews cash position of

Council on an on-going basis, involving

comparison to budgets; significant variances

investigated by management.

Additional Yes Bank is reconciled weekly refer

to Internal control Policy and

Procedure Item 4.2

3Cashflow budgets prepared by suitably qualified

personnel on a regular basis.

Additional Yes Budget Reporting and

Amendment Policy C1.13.

4

Loan balances regularly compared to budget;

management reviews and as appropriate




5

Details of cash requirements, particularly with

capital works, are documented and discussed by

authorised officers. Investments and borrowings

are scheduled accordingly.

Additional Yes Long Term Financial Plan will

be used to measure this

alongside the Asset

Management Plan

6Council’s treasury management policies and

procedures are to be independently reviewed on

a periodic basis.

Additional No ACTION REQUIRED.

Description: Borrowings may take many forms (i.e. loans, cash advance debentures). If these borrowing are not managed effectively, Council may run out of cash,

thereby reducing the operational efficiency of the organisation.

Possible Controls



Risk No. 5 – Lack of working capital to meet Council's finanical commitments.


Prepared by: Inherent Risk Assessment Residual Risk Assessment

Likelihood Unlikely Likelihood

Date: Consequence Consequence

Rating Rating

Accept Accept



control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1


reconciled to the loan register and

differences are acted upon by personnel

independent from the process of recording

the loan.



Procedure 7.1. Also an audit

certificate is received from

LGFA. As well as statements

and Confirmation letters from

other financial institutions.

2

Management undertake a review to identify

unrecorded loan liabilities at key reporting

dates.

Core Yes Budget Reporting and


3

Interest on loans is predetermined and journals

are checked. Interest on Cash Advanced

Debentures is checked where applicable to

relevant source documents.

Additional Yes Monthly reconciliations refer to


Procedure 7.1

4

Loan balances regularly compared to budget;

management reviews and as appropriate




Prepared by: Inherent Risk Assessment Residual Risk Assessment

Likelihood Unlikely Likelihood

Date: Consequence Insignificant Consequence

Rating Low Rating

Accept Accept

Description: If interest is inaccurately calculated or recorded in the wrong period, the related expense will be misstated.

Possible Controls



Risk No. 6 – Interest Expense is inaccurately calculated or recorded in the wrong period.



control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

Standard programmed formulas perform

employee provision calculations with

management to review to ensure consistency

with statutory reporting requirements.

Core Yes Calculated (computer) leave

balance compared to manual

record to ensure accuracy on

an annual basis (anniversary of

commencement).

FO DCS

2

Management must approve all staff requests

for leave and leave taken is recorded by

somebody independent from the approval.

Additional Yes Leave forms must be signed by

authorised officer as per

Council's Internal Control Policy

& Procedure.

Payroll Officer processes

electronically and records

manually.

FO DCS

3

Reconciliation of employee provisions

performed on a regular basis and these are

independently reviewed and signed off by

managers responsible for leave approvals.

Additional Partial Calculated (computer) leave

balance compared to manual

record to ensure accuracy on

an annual basis.

Leave reports provided to Exec

Team on a regular basis

(anniversary of

commencement).

Introduction of leave

policy and leave plans

for employees with

excessive leave by 30

June 2015.

FO DCS

Possible Controls

If accruals are not calculated correctly or not at all, staff entitlements will be inaccurate and the employee provisions will be misstated.


Business Process – Employee Provisions

Risk No. 1 – Employee provisions are either inaccurately recorded or not recorded at all.

Description: If employees take leave but this leave is recorded against the incorrect employee or not recorded at all, staff entitlements will be inaccurate and the

employee provisions will be misstated.


4

Actual balances compared to budget on a

regular basis and significant variances are

investigated.

Additional Partial Balances are not compared to

budget, rather leave taken is

monitored to ensure adequate

leave taken (average 4 weeks

each year over a rolling 2 year

period).

Current practice is

deemed satisfactory.

FO DCS

5Leave balances are recorded on pay advices

for verification by staff.

Additional Yes Payslips include details of leave

balances.FO DCS


Date: 30/04/2014 Likelihood Possible Likelihood Possible

Reviewed: Director Corporate Services Consequence Insignficant Consequence Insignficant





control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

Access to payroll/provision master file is

restricted to authorised officers only.Core Yes Access is limited to three (3)

officers. Access controlled via

financial system security

settings.

FO DCS

2

Any changes to the payroll master files are

approved by management.Core Partial All changes are supported by

written documentation, but

currently not reviewed my

management.

Explore option of

monthly report of


to be signed by

authorised officers

FO DCS

3

Payroll master file data is periodically reviewed

for accuracy and pertinence.Additional Partial All changes are supported by



management.

Terminated employees are

removed from "current" pay

records.

Assess whether more

frequent review is

beneficial and reduces

risk of error.

FO DCS

4

Departmental managers periodically review

listings of current employees within their

departments and notify the personnel department

of necessary changes.

Additonal Partial Small organisation. All

changes are advised by HR

in writing.

FO DCS

5

Recorded changes to the payroll master files are

compared to authorised source documents to

ensure accurate input.

Additonal Partial All changes are supported by



management.

Explore option of

monthly report of


to be signed by

authorised officers

FO DCS


Business Process – Employee Provisions

Risk No. 2 – Payroll master file does not remain pertinent

Description: To be deemed pertinent, the master file must reflect current conditions. In this context, pertinence relates both to master file records and to individual

data fields within the records.









control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

All lodgement statements and returns are

reviewed and approved by authorised officer

prior to being released.

Core Partial CSO, FO or DCS prepares BAS

Statements.

DCS or FO prepares FBT

Return.

Preparing Officer signs.

Statements and

Returns are reviewed

by CSO, FO or DCS

(non-preparing Officer)

prior to lodgement.

Signature to indicate

review.

Implemented January

2014.

FO DCS

2

Accounting policies and procedures specify

correct treatment for preparing the fringe

benefit tax and goods & services taxation

returns within any given financial year.

Core Partial BAS process documented

(requires review)FBT process to be

documented

FO DCS

3

Relevant staff members are provided with

regular training in order to keep up to date

with all relevant changes in tax legislation

and reporting requirements or Council

obtains tax advice from external tax advisors.

Additional Yes Training Register

DCS & FO attended FBT

training in March 2014

FO DCS

4

Management periodically reviews a selection

of transactions to ensure appropriate tax

treatment.Additional Partial

BAS process includes monthly

review of random sample of

invoices and payments

Introduce review of "non-

gst" transactions to

ensure accuracy.

FO DCS


Business Process –Taxation

Risk No. 1 –: Tax liabilities are either inaccurately recorded or not recorded at all.

Description: If staff are not provided with adequate training to keep them up to date with all relevant changes in taxation or if Council does not obtain tax advice from

external tax advisors, then there is the risk that either tax liabilities will be inaccurately recorded or not recorded at all. As a result, the taxation liabilities will be

misstated in both the management reports and the financial statements and Council may be liable for late lodgement penalty fees and avoidance fees.

Possible Controls


5

All balance sheet reconciliations for tax

liabilities are performed regularly;

reconciliations are reviewed by an

independent person.

Additional Yes Reconciled on a monthly basis

as part of the BAS preparation

process

FO DCS

6

Council has a working relationship with an

external tax advisor and contacts them for

advice when required.

Additional Yes Advice can be sought from:-

* ATO

* Kevin Smith (ATC)

FO DCS

7

Ability for ATO to conduct Audit of

transactions (GST or FBT)

Additional Possibility of Audit encourages

correct record keeping and

payment of tax liabilities

FO DCS


Date: 19/12/2013 Likelihood Possible Likelihood Possible





control in

place?


Current Practice

Action Plan

(if control not

currently in place)

Assessing

Officer -

Title

Reviewing

Officer -

Title

1

All lodgement statements and returns are

reviewed and approved by authorised officer prior

to being released.

Core Partial CSO, FO or DCS prepares BAS

Statements.

DCS or FO prepares FBT

Return.


Statements and


by CSO, FO or DCS


prior to lodgement.


review.

Implemented January

2014.

FO DCS

2

Tax Compliance Register (detailing lodgement

timetable) is maintained.Additional Yes Reminder system maintained in

outlook tasksFO DCS

3

Relevant staff members are provided with regular

training in order to keep up to date with all

relevant changes in tax legislation and reporting

requirements or Council obtains tax advice from

external tax advisors.

Additional Yes Training Register

DCS & FO attended FBT

training in March 2014

FO DCS

Description: It is important that Council recognises and records statutory reporting/lodgement deadlines in order to avoid any late lodgement penalty fees. One way of

doing this is by way of a Tax Compliance Register that is kept up to date.


Business Process – Taxation

Risk No. 2 – Council does not meet statutory reporting / lodgement deadlines.


4

Management reviews reporting and lodgement of

Statements/Returns on a regular basis to ensure

compliance with statutory deadlines.

Additional Partial CSO, FO or DCS prepares BAS

Statements.

DCS prepares FBT Return.


Statements and


by CSO, FO or DCS


prior to lodgement.


review.

Implemented January

2014.

FO DCS





Account Total for the period

Actual for 2015 Budget for 2015

00000NRLE Management Report NRLE10324760 NRLE Income10324800 Agistment Income -$91 -$91 $010324801 Canteen Lease -$1,729 -$1,729 -$7,59210324810 Fees -$163,627 -$163,627 -$1,172,55010324811 Fees - EU Cattle -$1,060 -$1,060 -$22,60010324814 Fees - Store Cattle -$6,652 -$6,652 -$56,00010324830 Interest Received -$236 -$236 $010324839 Licence Fees (Agents) $0 $0 -$9,08010324843 NLIS Tags -$4,367 -$4,367 -$18,00010324846 Other Income $0 $0 $010324848 Paddocking Charges $0 $0 -$17,00010324885 Stock Disposal Income -$1,824 -$1,824 -$20,00010324889 Truckwash Income -$24,225 -$24,225 -$145,000Total of NRLE Income -$203,811 -$203,811 -$1,467,82220324760 NRLE Expenditure20324005 Administration Recovery $0 $0 $55,75420324006 Advertising $0 $0 $4,00020324023 Audit Services $78 $78 $1,60020324033 Board Expenses $468 $468 $3,00020324054 Cleaning & Gardening $2,987 $2,987 $20,00020324074 Consumables $474 $474 $4,50020324083 Council Rates $27,071 $27,071 $26,00020324093 Depreciation [Building] $0 $0 $265,00020324096 Depreciation [P&E] $0 $0 $26,87020324111 Electricity $0 $0 $70,00020324115 EPA Monitoring $887 $887 $8,00020324122 F&E Maintenance $0 $0 $1,50020324123 FBT Liability $0 $0 $10,00020324149 I/Protect Insurance $6,415 $6,415 $6,64520324158 Insurance $25,330 $25,330 $24,09020324160 Interest - Cash Advance $0 $0 $10,00020324161 Interest - Loan Repayment $0 $0 $121,68420324162 Internal Loan $0 $0 $17,28020324164 IT Consumables $0 $0 $5,00020324167 IT Recovery $0 $0 $3,000

Page 1 of 3

Management Report – NRLE StatementNaracoorte Lucindale Council

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Financial Year: 2015. Period From: Total To Total



20324171 L&B Maintenance $6,077 $6,077 $45,00020324174 L&B Maintenance - Compost Pit $1,644 $1,644 $11,50020324175 L&B Maintenance - Effluent Dams $1,600 $1,600 $15,00020324176 L&B Maintenance - Truckwash $1,747 $1,747 $20,00020324177 L&B Maintenance - Water Reuse Plant $1,934 $1,934 $10,00020324178 L&B Maintenance - Weighbridge $2,087 $2,087 $7,00020324179 L&B Maintenance - Yards $24,501 $24,501 $135,00020324187 Legal Fees $0 $0 $5,00020324192 Licences [EPA & Safework] $0 $0 $8,00020324207 LSL Liability Inc $0 $0 $6,29020324242 Other Expense $0 $0 $1,00020324244 P&E Maintenance $2,457 $2,457 $13,00020324249 Paddocking Costs $0 $0 $1,00020324268 Printing & Stationery $176 $176 $2,50020324270 Project Management $0 $0 $19,27520324272 Protective Clothing $192 $192 $5,00020324288 Refuse Collection $460 $460 $4,50020324306 Salary $17,170 $17,170 $115,00020324307 Sale Day Support $13,493 $13,493 $45,00020324308 Scanning Charges $951 $951 $23,00020324324 Soft Flooring $15,174 $15,174 $33,00020324344 Subscriptions $2,098 $2,098 $9,50020324345 Superannuation $9,186 $9,186 $41,14320324352 Telephone $768 $768 $6,50020324364 Training $2,179 $2,179 $10,00020324376 Truckwash (Avdata) $2,448 $2,448 $13,50020324381 Vehicle $377 $377 $9,50020324386 W/Comp Insurance $21,617 $21,617 $22,51820324395 Water Licence $0 $0 $12020324408 Yard Washing $8,066 $8,066 $52,000Total of NRLE Expenditure $200,111 $200,111 $1,373,76925324765 Grant Income - NLRE (New & Upgraded) $0 $0 $030394Res12 Reserve - NRLE $0 $0 $211,72450860YA000 Additions50860YA001 F&E $0 $0 $050860YA005 IT $0 $0 $2,000

Page 2 of 3


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12/09/2014 12:06 PM




50860YA010 Fleet $0 $0 $050860YA015 Minor Plant $0 $0 $5,00050860YA020 Plant & Machinery $31,600 $31,600 $35,00050860YA030 Buildings $6,836 $6,836 $050860YA050 Loading Ramps $146,409 $146,409 $0Total of Additions $184,845 $184,845 $42,0008094000508 Principal Payments (NRLE) $0 $0 $08094000509 Principal Payments (NRLE - Fixed) $0 $0 $34,7108094000510 Principal Payments (NRLE - Floating) $0 $0 $97,489Total of Management Report NRLE $181,145 $181,145 $291,870

Page 3 of 3


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Version3 Page1


COMMITTEE TERMS OF REFERENCE ‐ AUDIT COMMITTEE

The AUDIT COMMITTEE is established under the provisions of Section 41 of the Local Government Act, 1999 by resolution of Council at meeting held on 27th March 2007 (resolution 408/07), having immediate effect. Council’s Audit Committee held its first meeting on the 27th November 2007.

DELEGATED PURPOSE AND AUTHORITY

FINANCIAL REPORTING

The Committee shall monitor the integrity of the financial statements of the Council, including its annual report, reviewing significant financial reporting issues and judgements which they contain;

The Committee shall review and challenge where necessary:

the consistency of, and/or any changes to, accounting policies;

the methods used to account for significant or unusual transactions where different approaches are possible;

whether the Council has followed appropriate accounting standards and made appropriate estimates and judgements, taking into account the views of the external auditor;

the clarity of disclosure in the Council’s financial reports and the context in which statements are made; and

all material information presented with the financial statements, such as the operating and financial review and the corporate governance statement (insofar as it relates to the audit and risk management).

INTERNAL CONTROLS AND RISK MANAGEMENT SYSTEMS

The Committee shall:

keep under review the effectiveness of the Council’s internal controls and risk management systems; and

review and recommend the approval, where appropriate, of statements to be included in the annual report concerning internal controls and risk management.

[Note that it is important that the Audit Committee understands the business of the Council to appreciate the risks it manages on a daily basis, and to ensure that there are appropriate management plans to manage and mitigate this business risk. This will include insurance matters, financial reporting, legal and regulatory compliance, business continuity, and statutory compliance. This can be facilitated by discussions with the internal and external auditors and by presentations by management on how business risks are identified and managed.]

WHISTLE BLOWING

The Committee shall review the Council’s arrangements for its employees to raise concerns, in confidence, about possible wrongdoing in financial reporting or other matters. The

Version3 Page2

Committee shall ensure these arrangements allow independent investigation of such matters and appropriate follow‐up action.

INTERNAL AUDIT (WHERE COUNCIL HAS A SEPARATE INTERNAL AUDIT FUNCTION)


monitor and review the effectiveness of the Council’s internal audit function in the context of the Council’s overall risk management system;

consider and make recommendation on the program of the internal audit function and the adequacy of its resources and access to information to enable it to perform its function effectively and in accordance with the relevant professional standards.

[Note that this may include the review of the areas that have been identified for review and the frequency of review. The Committee should also monitor whether the function of internal audit has adequate standing and is free from management or other restrictions. Whilst internal audit focuses on a Council’s systems and procedures, it is important that audit retains its independence and is not subject to any influence from management or Council that impedes its ability to report objectively.]

review all reports on the Council’s operations from the internal auditors;

[Note that the reports to the Audit Committee need not be the detailed reports that are presented to management for their review. Ordinarily a high level review report is all that is required detailing the work undertaken, the findings and management response.]

review and monitor management’s responsiveness to the findings and recommendations of the internal auditor; and

where appropriate, meet the “head” of internal audit (internal or outsourced) at least once a year, without management being present, to discuss any issues arising from the internal audits carried out. In addition, the head of internal audit shall be given the right of direct access to the Principal Member of the Council and to the Presiding Member of the Committee.

EXTERNAL AUDIT


develop and implement a policy on the supply of non‐audit services by the external auditor, taking into account any relevant ethical guidance on the matter;

consider and make recommendations to the Council, in relation to the appointment, re‐appointment and removal of the Council’s external auditor. The Committee shall oversee the selection process for new auditors and if an auditor resigns the Committee shall investigate the issues leading to this and decide whether any action is required;

oversee Council’s relationship with the external auditor including, but not limited to:

recommending the approval of the external auditor’s remuneration, whether fees for audit or non‐audit services, and recommending whether the level of fees is appropriate to enable an adequate audit to be conducted;

recommending the approval of the external auditor’s terms of engagement, including any engagement letter issued at the commencement of each audit and the scope of the audit;

Version3 Page3

assessing the external auditor’s independence and objectivity taking into account relevant professional and regulatory requirements and the extent of Council’s relationship with the auditor, including the provision of any non‐audit services;

satisfying itself that there are no relationships (such as family, employment, investment, financial or business) between the external auditor and the Council (other than in the ordinary course of business);

monitoring the external auditor’s compliance with legislative requirements on the rotation of audit partners; and

assessing the external auditor’s qualifications, expertise and resources and the effectiveness of the audit process;

meet as needed with the external auditor. The Committee shall meet the external auditor at least once a year, without management being present; to discuss the external auditor’s report and any issues arising from the audit;

review and make recommendations on the annual audit plan, and in particular it’s consistency with the scope of the external audit engagement;

review the findings of the audit with the external auditor. This shall include, but not be limited to, the following;

a discussion of any major issues which arose during the external audit;

any accounting and audit judgements; and

levels of errors identified during the external audit.

The Committee shall also review the effectiveness of the external audit.

review any representation letter(s) requested by the external auditor before they are signed by management;

[Note that these representation letters are a standard practice of any audit and provide the auditor confirmation from management, (in particular the Chief Financial Officer) that, amongst other matters, accounting standards have been consistently applied, that all matters that need to be disclosed have been so disclosed and that the valuation of assets has been consistently applied.];

review the management letter and management’s response to the external auditor’s findings and recommendations.

MEMBERS

Members of the Committee are appointed by the Council. The Committee shall consist of a maximum of five (5) members;

three (3) Elected Members; and

at least one independent member (as provided in s.126(2) of the Act)

Independent member(s) of the committee shall have recent and relevant financial, risk management, internal audit, governance, etc. experience.

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Only members of the Committee are entitled to vote in Committee meetings. Unless otherwise required by the Act not to vote, each member must vote on every matter that is before the Committee for decision.

Other individuals such as the Chief Executive Officer, Director of Corporate Services and if applicable any other officer whose attendance is agreeable to the Committee may attend any meeting as observers or be responsible for preparing papers for the Committee.

In accordance with the principles of open, transparent and informed decision making, Committee meetings will be conducted in a place open to the public. The agenda and minutes of the Committee meetings, subject to any items that are discussed in confidence under section 90 of the Act and subsequently retained as confidential under section 91 of the Act, are also required to be made available to the public.

Council’s external auditor may be invited to attend meetings of the Committee.

Appointments to the committee shall be for a period as determined by Council. Appointees may be reappointed by Council.

PRESIDING MEMBER

The Council shall appoint the Presiding Member of the Committee. The Presiding Member may be an independent Committee Member.

ADMINISTRATIVE RESOURCES

The Chief Executive Officer shall provide sufficient administrative resources to the Committee to enable it to adequately carry out its functions.

MEETINGS

The Committee shall meet at least three times a year at appropriate times in the reporting and audit cycle and otherwise as required.

Meetings will be conducted in accordance with the provisions of Section 87, 88 and 90 of the Local Government Act, 1999, Part 3 of the Local Government (Procedures at Meetings) Regulations, 2000, and Council Policy C1.8 “Meetings of Council and Council Committees”.

QUORUM

The quorum necessary for the transaction of business shall be one elected member and one independent member. A duly convened meeting of the Committee at which a quorum is present shall be competent to exercise all or any of the authorities, powers and discretions vested in or exercised by the Committee.

NOTICE OF MEETINGS

Ordinary meetings of the Committee will be held at times and places determined by the Committee. Special meetings of the Committee may be called in accordance with the Act.

Notice of each meeting confirming the venue, time and date, together with an agenda of items to be discussed, shall be forwarded to each member of the Committee and invited observers, no later than 3 clear days before the date of the meeting. Supporting papers shall be sent to Committee members, and to other attendees as appropriate, at the same time, whenever practicable.

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REPORTING REQUIREMENTS The Chief Executive Officer shall ensure that the proceedings and resolutions of all meetings of the Committee are minuted in accordance with the provisions of Section 91 of the Local Government Act, 1999 and Section 9 of the Local Government (Procedures at Meetings) Regulations 2000.

Minutes of the meetings shall be circulated in accordance with the provisions of Section 91 of the Local Government Act 1999, Section 9 of the Local Government (Procedures at Meetings) Regulations 2000, and Council Code of Practice C1.8 “Meetings of Council and Council Committees”.

The Committee will inform the Council, by the earliest practical means, of the development of any special risk arising from the performance of its delegated functions (in accordance with the Rules of the LGA Mutual Liability Scheme).

The Committee will inform the Council, by the earliest practical means, of any civil liability claim which has been made, or is likely to be made in relation to the actions of the Committee pursuant to its delegated responsibilities.

The Committee shall make whatever recommendations to the Council it deems appropriate on any area within its terms of reference where in its view action or improvement is needed.

CODE OF CONDUCT Members of the Committee shall act in accordance with the Council's Code of Conduct pursuant to the provisions of Sections 62 and 63 of the Local Government Act, 1999.

ROLE AND RESPONSIBILITIES OF COMMITTEE MEMBERS

Committee members shall:‐

strictly observe the requirements of the relevant Sections of the Local Government Act, 1999 applicable to them as Elected Members of the Council;

participate in the deliberations of the Committee with regard to the policy and business which is before it;

be mindful of the objectives and policies of the Council as they relate to the business of the Committee; and

be aware of the Council’s resources, expenditure and activities, and the need for efficiency and effectiveness in the activities for which the Committee has been established.

CONFLICT OF INTEREST Members of the Committee shall comply with the conflict of interest provisions contained within Sections 73 and 74 of the Local Government Act, 1999.

REVIEW These Terms of Reference will be reviewed annually in accordance with the provisions contained in the Local Government Act 1999.

OTHER MATTERS


have access to reasonable resources in order to carry out its duties;

be provided with appropriate and timely training, both in the form of an induction programme for new members and on an ongoing basis for all members;

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give due consideration to laws and regulations of the Act;

make recommendations on co‐ordination of the internal control measures and external auditors;

oversee any investigation of activities which are within its terms of reference; and

oversee action to follow up on matters raised by the external auditors;

at least once a year, review its own performance, constitution and terms of reference to ensure it is operating at maximum effectiveness and recommend changes it considers necessary to the Council for approval.

REVISED ON 23 OCTOBER 2012 (RESOLUTION 160/13)

MAYOR

CHIEF EXECUTIVE OFFICER

Erika Vickery

Helen Macdonald

24 October 2012 24 October 2012

NARCOORTE LUCINDALE COUNCIL

Audit Committee Work Program

[Updated 17/10/2014]

Functions of the Audit Committee

(refer to Section 126 Local Government Act)

1 Reviewing annual financial statements to ensure that they present fairly the state of affairs of the Council

1.1 Review Council’s annual financial statements to ensure that they present fairly the state of affairs of the Council Review statements prior to adoption by Council October 2012 20.09.2012 Resolution 6/13 presented to and

endorsed by Council 28 September

2012August 2013 21.08.2013 Resolution 8/14 presented to and

endorsed by Council 27 August 2013

September 2014 9.09.2014 Resolution 9/15 presented to and

endorsed by Council September 2014

September 2015

2Proposing, and providing information relevant to, a review of the Council’s strategic management plans or

annual business plan2.1 Comment on the draft annual business plan prior to its formal consideration for adoption by Council, particularly in

terms of consistency with Council’s strategic management plans, recognising that Council is responsible and

accountable for policy positions and service level decisions but mindful also that the Audit Committee has

responsibilities to ensure Council is aware of the impact on ongoing financial sustainability of its proposals.

Review draft annual business plan and budget. June 2013 14.5.2013 Resolution 30/13 received draft

documents and noted planned release

for public consultation by Council.

11.06.2013 Resolution 32/13 noted that draft

annual business plan & budget reviewed

prior to formal adoption by Council.

June 2014 10.06.14 Resolution 32/14 noted that draft

annual business plan & budget reviewed

prior to formal adoption by Council.

June 2015

2.2 The Audit Committee should satisfy itself regarding the:-

* consistency of Council’s Strategic Plan with its long-term financial plan; * Provide comment on Council’s Strategic

Management Plan prior to adoption

November 2012 04.12.2012 Committee provided comment to

Council in relation to draft Plan.

November 2016

* consistency of Council’s long-term financial plan with its infrastructure and asset management plan

(I&AMP);

* Review long term financial plan annually, taking

into consideration Council’s actual results from the

previous year, budget and financial targets.

April 2013 18.06.2013

10.03.2013

Resolution 34/13 That the LTFP was

reviewed and noted.

Resolution 16/14 Draft LTFP

recommended to Council for adoption

December 2014

* Joint Workshop to be held between Council and

audit Committee to discuss long term financial

planning.

November 2013 19.11.2013

June 2015

* soundness of the I&AMP (eg. is it supported by engineering and other professional assessments regarding the

condition of Council’s infrastructure assets?

* likely impact on Council’s service levels and standards, and ongoing financial sustainability of implementation of its

suite of strategic management plans.

* Review financial targets annually February 2014 4.02.2014 Resolution 20/14 - Current targets are

approriate and relevant for the year

ending 2015February 2015

Action Timeframe Date Completed Outcomes



[Updated 17/10/2014]


(refer to Section 126 Local Government Act) Action Timeframe Date Completed Outcomes

3 Proposing, and reviewing, the exercise of powers under section 130A

3.1 Examine whether the Council has developed a formal policy and associated arrangements for exercising its powers

to initiate efficiency and economy audits.

Having regard to its own work program and the Council’s available resources, risks and anticipated benefits and

costs, the Audit Committee should identify whether there are key functions where it might recommend that an

efficiency and economy audit be performed.

4Liaising with the Council’s Auditor

4.1 Meet with the Council’s external auditor to: * Annual meeting with Council’s Auditor – generally

scheduled during Council’s interim audit

April 2013

April 2014

20.3.2013

14.04.2014

* invite presentation of his/her audit methodology and risk assessments within the audit plan; April 2015

* discuss any qualifications raised in the most recent audit or comments made in the accompanying audit

management letter;* assess the appropriateness of the proposed Council response to matters so raised; and

* invite comment on the financial systems and affairs of the Council having regard to comparable benchmarks.

4.2 Keep oversight of the Council’s relationship with its external auditor and develop an appropriate timeframe to

address all matters requiring consideration in the appointment/re-appointment of the external auditor and

manage this process when it falls due [note: section 128 requires the Council’s external auditor to be rotated after

no more than five years] .

* Review tender specification June 2015 9.09.2014 Proposed joint tender with DC Grant &

Wattle Range. Resolution 2/15

* Assess tenders October 2015

* Recommend appointment to Council (refer S.128

(2) LG Act)

November 2015

4.3 Ensure compliance with regulation 22 of the LG (Financial Management) Regulations 2011 which prevent a

Council from engaging its Auditor to provide any services to the Council outside the scope of the auditor’s

functions under the Local Government Act 1999

* Receipt of Auditors “Certification of

Independence”Annually prior to Audit signing

financial statements

Certification of Independence received

for the year ending 30 June 2012, 2013

& 2014

5

Reviewing the adequacy of the ACCOUNTING, internal control, reporting and other financial management

systems and practices of the Council on a regular basis

5.1 Review the following policies prior to adoption by

Council:

* C3.1 – Accounting Policy – Infrastructure, Property,

Plant & Equipment

June 2013 13.06.2013 Resolution 37/13 endorsed by Council

June 2013 (resolution /13)

June 2014

10.06.14Resolution 33/14 endorsed by Council

June 2014 (resolution 421/14)

June 2015

* C1.2 – Asset Management Policy June 2015

5.2 5.2 Ensure that asset values and depreciation rates are up to date and soundly based, including that they have

particular regard to local conditions and do not just reflect common practice elsewhere e.g.

* Presentation of Council’s Asset Management

Strategy by the Director Operations & Technical

Services* whether land values reflect the current local market;

* whether infrastructure asset values reflect local replacement costs and the condition of existing assets;

* whether an infrastructure asset condition audit has been undertaken recently to assist in making this judgement

Oral presentation of Strategy, presented

an opportunity for Committee to ask

direct questions of Council’s Director

O&TS

October 2012 09.10.2012

Identify areas of accounting treatment that are open to discretion, and in particular have material impact on

reported financial performance and position (eg. assumed asset lives, depreciation methodology, asset revaluation

frequency and techniques, capitalisation policies and overhead accounting treatments; all can have material affect

on the operating result and net asset values).



[Updated 17/10/2014]



6

Reviewing the adequacy of the accounting, INTERNAL CONTROL, reporting and other financial management


6.1 *

6.2 Establish whether locally appropriate strategies exist to minimise the likelihood of occurrence and adverse

consequence for obvious and major internal control and other risks eg:

Review the following policies prior to adoption by

Council:

Consider the range of documented internal control policies and procedures and whether they are being followed. * C3.4 – Internal Control Policy & Procedure August 2012 14.08.2012 Resolution 3/13 endorsed by Council

28th

August (resolution 84/13)

August 2013 13.08.2013 Resolution 4/14 endorsed by Council 27

August 2013 (resolution

August 2014 12.08.2014 Resolution 3/15 endorsed by Council 26

August 2014 (resolution 56/15)

August 2015

* C6.6 – Fraud and Corruption Prevention Policy October 2012 09.10.2012 Resolution 245/13 endorsed by Council

11.12.2012 (Fraud and Corruption

Prevention Policy) and Resolution

246/13 (Fraud and Corruption

Prevention Procedure)December 2014

* C3.5 – Prudential Management June 2013 11.06.2013 Resolution 38/13 endorsed by Council

25 June 2013 (resolution 465/13)

June 2015

* Develop a monitoring tool to measure compliance

with Policy No. 64

February 2014 4.02.2014

6.3 Ensure a thorough review is undertaken to identify locally appropriate internal control and risk management

policies and procedures.

* Adoption of “2012 Better Practice Model –

Financial Internal Control for South Australian

Councils”

TBD 13.08.2013 Resolution 5/14 endorsed by Council

(refer resolution

(Refer August 2012 Agenda, Item 3.2)

Ensure that identified improvement opportunities can be appropriately addressed [note – this could be

undertaken progressively in stages with the locally most important and highest risk areas tackled first]

* Assessing Officer to Conduct “Control Assessment

Worksheets” in relation to all risks included in the

2012 Better Practice Model

June 2014 Update provided at each meeting.

* Develop Action Plans where worksheets have

identified that control is currently not in place

December 2014

Note: Council’s Auditor is not required to provide a formal opinion in relation to Council’s Internal Controls until

the 2015/2016 financial year

* Reviewing Officer to review initial assessment of

controls (note the Assessing Officer and Reviewing

Officer role must not be performed by the same

employee)

June 2015

Identify whether weaknesses in internal controls have been previously identified, eg. by management or Council’s

external auditor, and if so whether action has been taken to have them addressed.

Review audit management letters and implement

recommendations as appropriate

To be determined following

receipt of lettersResolution 19/3 -That the internal

control framework and the sample list

of weaknesses identified in the External

Auditor’s letter be used to benchmark

Council’s internal control procedures

and practices, taking into account

changes to legislative requirements.



[Updated 17/10/2014]



6.4 Whether an assessment has been undertaken to identify Council’s risk exposure and actions established to

minimize their likelihood and effect.

Review the following policy prior to adoption by

Council:Whether there are significant risks identified by Council’s insurers that have not been reasonably addressed and

therefore could jeopardise insurance cover in this regard.

* C1.10 – Risk Management February 2014 12.2.2013 Resolution 20/3 endorsed by Council

February 2013

February 2015

* Annual Review of the Corporate Risk Register is

presented to the Audit Committee in the first

quarter of each calendar year (refer resolution

21/3)

April 2014 14.04.2014

April 2015

* Complete LGA Mutual Liability Self-Assessment

Annually

Annually in May May 2012 Presented to Audit Committee on the

4th December 2012

* Develop Action Plan following receipt of Self-

Assessment Results (generally received in August.

Responsibility sits with CEO)

October 2012 4.12.2012 Received by Committee

* Report to Committee detailing progress in relation

to Risk Management Action Plan

* Invite Council’s CEO, Directors and Senior

Management to address Committee Meetings in

relation to risk management

As Required Various CEO, Directors & Network Administrator

* Annual Meeting with Council’s insurers May 2013

May 2014

May 2015

May 2013

May 2014

Attended by Fiona Stringer - Director CS

6.5 Whether Council and the CEO have provided an appropriate level of delegation to Council Officer’s which while

allowing the day to day operations of Council to continue, does not unduly expose the Council to risk.

* Review the delegations register April 2013 26.03.2013 Revoked existing delegations and

adopted new delegations. Council

Resolution 335/13. * Following initial review, receive annual reports

from the Governance Officer highlighting

amendments and changes made in the previous

twelve months.

April 2014 14.04.14

6.6 Whistle blowing Review the following policy prior to adoption by

Council:

* Identify whether the Council has in place simple, readily accessible arrangements for employees to confidentially

raise concerns of alleged malpractice in accordance with legislative provisions.

* C6.9 – Whistleblowers Protection October 2012 09.10.2012 Recommended to Council for deletion as

the contents of this Policy is duplicated

in Council’s Fraud & Corruption

Prevention Policy. Council resolved to

remove from suite of policies 22 Jan

2013 (refer resolution 259/13)

* Examine whether Council’s whistleblower arrangements are well known to employees and effective having regard

to local circumstances.

* Provide training to employees in relation to

Council’s Whistleblowers Protection Policy

December 2014 May/June 2014 In-house training session conducted

by Director Corporate Services.

6.7 Explore whether an internal audit service would be beneficial to Council and could be cost-effectively provided (eg.

through an external service provider, possibly in conjunction with other Councils).

* Review on an annual basis (refer resolution 17/4) December 2013 10.12.2013

December 2014



[Updated 17/10/2014]



7Reviewing the adequacy of the accounting, internal control, REPORTING and other financial management


7.1 Meet regularly, in compliance with the Committee’s Terms of Reference to discuss items contained in the Work

Program and any additional items referred from Council.

* Develop and publish a meeting schedule for each

financial year

June 2013 11.06.2013 Resolution 39/13 to continue to meet on

the 2nd Tuesday of every second month

until June 2014

June 2014 10.06.14

Resolution 35/14 to continue to meet on

the 2nd Tuesday of every second month

until June 2015

June 2015

7.2 Ensure that significant, urgent matters identified through the Audit Committee are formally and promptly

reported to Council.

* Adoption of minutes by Council Next ordinary meeting of

Council following Committee

meeting

7.3 Ensure that financial information included in publications for external audiences (eg. Annual Report) accurately

reflects key accrual based financial information and where appropriate sector endorsed financial targets.

* Provide comment, as appropriate, on Council’s

Annual Report

November 2013 19.11.2013

November 2014

7.4 Report annually to Council:

* outlining outputs relative to the Audit Committee’s work program and the results of a self-assessment of

performance for the preceding period including whether it believes any changes to its charter are appropriate;

* Review Terms of Reference October 2012 09.10.2012

October 2013 19.11.2013

October 2014

*

*

advising future work program proposals; and

outlining any identified training needs

* Presentation of annual report, outlining Audit

Committee’s actions for preceding twelve months,

to Council

October 2012 11.12.2012

December 2013 17.12.2013

December 2014

8 Reviewing the adequacy of the accounting, internal control, reporting and OTHER FINANCIAL MANAGEMENT

SYSTEMS AND PRACTICES of the Council on a regular basis

8.1

*

*

*

Review, and where warranted suggest improvements in, the formats of budget, budget reviews, and actual

financial performance information reported to the Council to ensure they:

are succinct, easy to follow and pitched with a strategic focus;

are based on accrual accounting information and include the material required by Regulations 7,9 and 10 of the LG

(Financial Management) Regulations 2011; and

incorporate key financial sustainability information including comparision of revised forecasts and actual results,

compared with budget against targets (where they have been set by Council) for sector-endorsed financial

indicators

* Review the LGA’s Draft Policy – Budget Reporting

& Amendment Policy prior to recommending to

Council for adoption.

April 2013 09.04.2013 Resolution 24/13 endorsed by Council

April 2013 (resolution 370/13)

April 2017

* Review Mid Year Budget Review prior to

presentation to Council

April 2014 14.04.2014

April 2015

* Review Budget vs Actual December 2013 19.11.2013

December 2014

8.2 Review Council’s performance against sector wide assessment tools, eg. Good Governance Program. * Review the initial report. As Required No current reports

* Monitor achievements and progress As Required

Presiding Member presents annual

report (verbal) to Council.

No changes recommended.



[Updated 17/10/2014]



8.3 Monitor performance of the Naracoorte Regional Livestock Exchange (NRLE) to ensure the facility remains

commercially viable.

* Review the annual business plan and budget for

operation of the NRLE, including budgets for

capital works prior to adoption by Council.

April 2013 14.5.2013 Resolution 29/13

Provide Council with recommendations in relation to any financial risk associated with the operation and further

development of the facility.

April 2014 14.04.2014 Resolution 28/14

April 2015

* Review proposed revisions to budget prior to

adoption by Council.

As Required 4.12.2012

14.04.2014

* Review quarterly report including financials, capital

and operational expenditure, and other

information pertaining to the performance of the

Livestock Exchange prior to presentation to

Council.

On-going

* Review the NRLE Committee’s Annual Report,

which reports against the 2012-2022 Strategic

Management Plan, prior to presentation to

Council.

November 2013

November 2014

13.08.2013 Resolution 6/14

8.4 Identify areas of Council’s operations where financial and/or governance risk is perceived to be high and

recommend to Council a full analysis of all of life costs, including future replacement, expansion or removal.

* Program to be developed Operations Review undertaken and

continued to be reviewed by Council

8.5 Review the range of Council’s financial governance policies and practices to encourage best practice. * Review Council’s Policy Index, highlighting policies,

as appropriate, for the Committee to include in its

review process.

December 2012 December 2012 Completed by the Director of Corporate

Services

- Investment Policy

12.02.2013Resolution 22/13. Adopted by Council

February 2013 (resolution 311/13)

* Review Draft Policies released by the LGA and

recommend to Council for Adoption as

appropriate.

As required

8.6 Other items recommended from Council for the attention of the Audit Committee. *Leave Liability – develop and introduce leave policy

October 2014

Other items as raised for consideration by the Audit Committee.

* YTD Expenditure, Income, Capital and Major

Projects reports presented to committee on an

ongoing basis

On-going

* Review Community Chest Guidelines April 2013 9.04.2013 Resolution 28/13

* Training Opportunities - Committee Members On-going

Documents

23/10/20143:33 PM Major Projects 2014 15 Program …s $ 10,000 $ 10,000 Road safety audit 2014-15, consultation RSA Tonkins Steve Tom On Target 50760UJ070 Janz St Fifth Av sixth $