annual report 2012/13 -...

Annual Report | 2012/13

GOVERNANCE

ECONOMY

NATURAL ENVIRONMENT

BUILT ENVIRONMENT

COMMUNITY

By referencing this table and following the colour coded tabs, readers are able to see at a

glance Council’s outcomes throughout 2012/13 across the five key goals of Community,

Governance, Built Environment, Natural Environment and Economy.

Leave this tab open while browsing the Annual Report.

Goals, outcomes and strategic actions

COMMUNITYA safe, healthy and equitable community,

enjoying a quality lifestyle.

Opportunities for creative expression, cultural exchange and life long learning are accessible community wide.

A community involved in sport and recreational activities.

The Toowoomba region has high-quality environmental health standards.

A community that is safe, friendly, resilient and informed.

Our communities value and share cultural diversity and intergenerational knowledge and skills.

GOVERNANCEA well-governed Council respecting community values.

An organisation centred on good governance and community participation.

Efficient, effective and responsive Council service delivery.

A well-managed and efficient organisation centred around an appropriate corporate culture.

BUILT ENVIRONMENTWell-managed and integrated regional growth.

Planning and development for regional growth and change is based on sustainability principles, cultural heritage and community engagement.

Toowoomba region has a well-planned, safe and functional transportation system.

Toowoomba region’s infrastructure networks and assets are developed and maintained in a coordinated and integrated manner.

NATURAL ENVIRONMENTA highly-valued, diverse, liveable

and sustainable environment.

The region has an accessible network of green spaces and its land and water assets are conserved and managed.

The Toowoomba region has a safe and sustainable water network.

The Toowoomba region is climate change responsive.

The Toowoomba region’s environment is managed to minimise degradation.

ECONOMYA dynamic economy providing employment

and opportunity.

Toowoomba region has a strong economy fostering innovation and diverse business opportunities recognising Toowoomba as the key regional service centre.

• Toowoomba Regional Council is the ninth largest

Local Government area (LGA) in population (157,695

persons) of the 74 Queensland LGAs, following

Brisbane, the Gold Coast, Moreton Bay, the Sunshine

Coast, Logan, Townsville, Cairns and Ipswich.

• Population projections to the year 2031 show that

the TRC area’s population is expected to increase by

86,645 persons – or an average annual growth rate

of 2.0% – to a population of approximately 244,340

persons. By comparison, the forecast growth for

Queensland is 1.8% per annum over the same period.

• TRC covers 12,973 sq km, with more than 10,000 kms

of road infrastructure.

• The region’s major enterprises include

manufacturing, health and community services, retail

and agriculture. The region supports the junctions of

major highways from Brisbane, Sydney, Melbourne

and Darwin, and is just a 90-minute drive from the

State’s capital, Brisbane.

• The wider TRC area contributes approximately 3.1%

to the gross state product of Queensland (or better

than $7.8 billion) per annum.

• The most recent ABS Australian Business Register

indicated there were 14,510 business entities

registered in the TRC area (in 2012).

• The estimated number of employed persons in the

TRC area was 77,887.

• According to population forecasts, the average age

of residents of the TRC area is expected to increase

from 37.0 years in 2010 to 41.3 years in 2031, a rise

of 4.2 years. By comparison, the average age for

Queensland was 36.7 years in 2010, rising by 4.3

years to 41 years by 2031.

• Between 2010 and 2031, there will be an

anticipated increase in the total population share

of the TRC area in all age brackets from 55 years

and older. The 70-74 years age group is expected

to record the largest increase in proportional

population share between 2009 and 2031 (up 1.7

percentage points), followed by the 75-79 years

(up 1.5 percentage points) and 85 years and older

age brackets (up 1.4 percentage points).

Our Facts

Resident Demographic Overview: (2011 Census)

AGE GROUP (In Years)

PERCENTAGE OF POPULATION

0 -17 26.7%

18-24 8.7%

25-34 11.8%

35-49 19.3%

50-59 12.5%

60 + 21%

Estimated Population Growth:

2016 2021 2026 2031

180,052 198,592 220,570 244,340

(Source Toowoomba Regional Council Economic Profile January 2013)

Population

157,695(June 2012)

Employed residents

77,887Gross regional product

$7.813Billion

Customer Service Centre First call resolution:

97.51%

Our ReportThroughout this Annual Report a number of symbols have

been used to identify key service delivery areas. Each symbol

will correspond with a certain area within the community

and Toowoomba Regional Council, making it easier to use

this document to understand the organisations performance

over the reporting period.

Our FutureThe Toowoomba Regional Council is working to make this

part of Queensland an even more enjoyable place to live and

work. Our long term plan for creating a better future, forged

from the contributions of local residents, businesses and

organisations, is based on our Vision, first articulated within

the Corporate Plan approved by Council on 16 June, 2009:

The Toowoomba Regional Council area is a vibrant, culturally diverse, environmentally rich and economically dynamic region that embraces the future while respecting the past.

This is our vision for an area that boasts extraordinary

potential – promising employment opportunities, affordable

housing, extensive health and community services, education

facilities and countless sporting and cultural pursuits.

The Toowoomba region – the best of city and country.

Our MissionWorking with the community, Toowoomba Regional Council

will lead with good governance and sustainable practices to

achieve the vision.

Our Council

1Annual Report 2012/13 • TOOWOOMBA REGIONAL COUNCIL

I am proud to commend this Annual Report to the

community as testament to the hard work and

professional service delivery provided by the staff and

the elected representatives of the Toowoomba Regional

Council throughout the 2012/2013 period.

This past year has been characterised by three clear

objectives – opening this region to business opportunity,

greater and more meaningful engagement with the

community living within this region, and increased

community service in the way we go about delivering our

core responsibilities.

During this period Council has continued the recovery

work following the 2010/2011 floods and the Australia Day

flooding that occurred this year. These events resulted in

damage to our road network of an unprecedented scale

and the efforts required to fix that damage, as well as take

steps to make these networks more resilient to future

flooding events, have been enormous.

Council has been working with the community and

business owners to plan for the future of the Toowoomba

CBD – with many works already begun and more to come

in the near future. The overhaul of Clifford Street as part

of the broader Outer Circulating Road will provide visitors

and residents alike with the means to move into and out of

the city easily and quickly for decades to come – essential

works considering our estimated population growth over

the coming twenty years.

The introduction of the one region-wide planning scheme,

replacing the eight schemes from the previous Shires

making up the amalgamated regional Council, ensures

that as more and more people decide to make our region

their home, we are well placed to manage future growth

and development.

The development of a new jet-capable airport to the west

of Toowoomba, together with this Council’s successful

lobbying of the Federal Government for funding to

complete the Toowoomba ByPass are clear indications of

investor confidence and prudent planning for the region’s

infrastructure.

Our experiences in speaking with community members

as part of our Councillor Engagement Sessions have been

positive. The opportunity to hold meaningful discussions

on issues of local importance is a valuable one.

Council has underlined its commitment to community

engagement through the enhancement of our

Community Liaison Officer program – in essence providing

the conduit for residents to raise concerns or put forward

their ideas in a recorded, manageable way that can then

be discussed in open forums in our regional centres.

We are well placed for the future. Together, we can

build on our very proud history and ensure the coming

generations’ success.

Paul Antonio

Mayor’s Messagee

2 Annual Report 2012/13 • TOOWOOMBA REGIONAL COUNCIL

The Toowoomba Regional Council covers an area rich in Australia’s pioneering spirit. From the early 1800s, when explorers first set their eyes upon the fertile land, it was destined to become one of Australia’s rural heartlands and give birth to the vibrant city of Toowoomba and many other towns. Over the past two centuries the region has continued to attract new residents and grow to become an integral part of Queensland.

Following amendment to the Local Government Act of 1993 and based on the recommendation of the Local Government Review Commission Report of 2007 the then State Government ordered amalgamation of eight local Shires into the one Toowoomba Regional Council, with effect from the local government elections of 15 March, 2008.

The legacy of previous local governments within our region is a commitment to service, and to local connections. For newly arrived visitors, we are proud to give a brief account of ourselves, through the voices of our previous Shires.

Cambooya Shire was located on the eastern Darling Downs in Queensland bordering the southern boundary of Toowoomba City, and also sharing borders with the pre-amalgamation Shires of Clifton, Jondaryan, Pittsworth and Gatton.

The estimated Shire population at 30 June 2006 was 5,935, growing at an average rate of 3.3% per annum – the fastest growth rate of any Darling Downs Shire at the time.

The Shire of Clifton was originally constituted a Divisional Board in 1879 and in 1903 the Clifton Shire Council was created. Situated half way between Toowoomba and Warwick on the wide fertile plains of the Darling Downs, Clifton is a quiet shire welcoming visitors with country hospitality and a relaxed atmosphere.

The former Crows Nest Shire stretches some 100kms along the New England Highway two hours northwest of Brisbane and just north of Toowoomba. The area offers striking scenery and breathtaking views with intriguing mix of natural and cultural attractions, and takes its’ name after an indigenous man called Jimmy Crow, who lived in a hollow tree near the present police station. Timber hauling bullock teams would stop in this area overnight and Jimmy Crow used to give them directions. There is a 6ft statue of Jimmy Crow in Centenary Park, Crows Nest to honour this legend.

Jondaryan Shire was located on the eastern Darling Downs bordering the western boundary of Toowoomba City, and also sharing borders with Cambooya, Rosalie, Millmerran, Wambo and Pittsworth.

The estimated Shire population at 30 June 2006 was 14,650, growing at an average rate of 2.4% per annum.

On the national arterial Gore Highway, the former Millmerran Shire is a picturesque and scenic 80km drive south west of Toowoomba, boasting a diverse range of rural primary production enterprises from traditional grazing through to fish farming, cotton to broccoli production, piggeries and egg farms and even Geraldton wax flowers and olives together with organic farming, cereal grains to timber. Nestled in the rich agricultural area of the Condamine and Macintyre River catchments, Millmerran remains a powerhouse of the Darling Downs.

The former Pittsworth Shire is strategically located on the national Gore Highway 43 kilometres south west of Toowoomba, with an area of 1,087 square kilometres and a population of 5,000. The region enjoys agriculture as the dominant industry, with the famous richness of the black soil floodplains.

Rosalie Shire has served as the bridge between the Darling Downs and South Burnett regions of Queensland for decades. Located to the west of Toowoomba, and sharing borders with Nanango, Crows Nest, Cambooya and Jondaryan the region covers an area of 2,303sq km.

The City of Toowoomba is well known for its exciting history as well as its parks, gardens and scenic views. This prosperous University City is set 700 metres above sea level, on the edge of the Great Dividing Range, strategically located at the junction of major highways from Brisbane, Sydney, Melbourne and Darwin and just 90 minutes drive from the state’s capital, Brisbane.

Together, these eight former local authorities form the Toowoomba Regional Council as we, as a community, look to the future and imagine what we might achieve together.

Toowoomba Regional Council Boundary Map

Our Region


Contents

Mayor’s Message 1

Our Region 2

Our Council 4

Our Organisation 8

Open for Business 11

ByPass Forum – Highlighting our needs in Canberra 12

Revitalising the CBD – Preparing for the future 13

Library Facilities Strategy 2012-31 14

Toowoomba Arts Link 15

Toowoomba Regional Arts and Community

Centre – Developing the Arts 15

NDRRA flood recovery program 16

Councillor Engagement Sessions –

Face to face with the community 17

Community Liaison Officers –

Working for the community 19

Video Calls – Bringing Council into the home

or business 20

Greater communication – Listening to our staff 21

Up for it – Volunteers making it happen 22

Council News – Telling our story 23

Council Business 25

Environment and Community Services 25

Tourism and Events 25

Library and Cultural Services 26

Community Development and Facilities 27

Parks and Recreation Services 28

Environmental Health Services 29

Property Services 31

Planning and Development Services 33

Development Assessment 33

Building and Compliance Branch 34

Strategic Land Use 35

Infrastructure Services 37

Construction and Maintenance 37

Transport and Drainage 39

Project Services 40

Plant and Fleet 40

Water and Waste Services 41

Water Operations 41

Strategy and Coordination 42

Water Infrastructure Services 42

Water Project Services 43

Waste Services 43

Finance and Business Strategy 45

Financial Services 45

Information, Communications and Technology 46

Customer Service 47

People and Organisational Development 48

Stakeholder Engagement and Communication 50

Governance 51

Legislative Information 53

Community Financials 63

Financials 69

ISSN – 2203-1545

The cover used for this report is manufactured

using low environmental impact FSC accredited

pulps and is EFC free (elemental chlorine free).

The inside pages used for this report are made

with 100% recyclable post-consumer waste

and is Carbon Neutral.


Cr Paul AntonioToowoomba Regional Council Mayor Paul Antonio was

born in Toowoomba and grew up on his family farm in

the Millmerran district.

Paul was educated at the local one teacher school

before attending the Queensland Agricultural College,

graduating with a Diploma of Agriculture before

commencing his farming career. He is a Fellow of the

Australian Institute of Company Directors.

Previously, Paul served as Deputy Mayor of the

Toowoomba Regional Council in its’ first amalgamated

term, and as Mayor of Millmerran Shire Council for eight

years having served continuously from 1982-2008. He

was Deputy Mayor of Millmerran from 1997-2000.

Councillor Antonio is a former foundation board

member of the Condamine Alliance, former deputy

chair of the Darling Downs Regional Organisation of

Councils and former board member of the Qld Fire and

Rescue Authority.

Paul is joint patron of the Toowoomba Rugby League,

patron of the Toowoomba Eisteddfod, the local Motor

Neurone Association and the Darling Downs Sailing

Club. He is also a White Ribbon Ambassador.

Councillor Antonio continues his interest in the family

farming operation west of Millmerran which concentrates

on producing Angus beef and growing grain.

Cr Bill CahillCr Bill Cahill was elected to Toowoomba Regional

Council for a second term. Cr Cahill chairs the Planning

and Development Committee and led the Environment

and Community Services portfolio in his previous term.

Prior to Local Government amalgamations in 2008,

Cr Cahill was a councillor on the former Crows Nest

Shire Council.

Cr Cahill brings technical and corporate management

skills, as well as small business experience, to his role

as councillor.

He is actively involved in voluntary roles with

community organisations and has been a member of

the Darling Downs Regional Organisation of Councils.

Bill is a former panel member on a State Ministerial

Regional Community Forum for the Darling Downs

and South Western Region. Currently, he is the

Federal/ State appointment as the Chair of Regional

Development Australia (RDA) for the Darling Downs

and South Western Region.

Cr Cahill and his wife Kim have two children. He is also

the very proud Poppy to his two little grandsons and

maintains an interest in classic cars and visual arts.

Cr Mike WilliamsDeputy Mayor Cr Mike Williams is chair of the Finance and Business Strategy Committee. He served as a councillor and head of the Financial and Sporting Services portfolio in Council’s previous term.

Prior to Local Government amalgamations he was Deputy Mayor of the former Cambooya Shire Council. Cr Williams has lived in the Cambooya shire for over 30 years including eight years as a councillor in that area.

He and his wife Jo-Anne have run the successful Mike Williams Country Clothing business for over 20 years. He and his family also breed and train horses at their Hodgson Vale farm and compete in show jumping and polocrosse.

Cr Sue EnglartCr Sue Englart was elected to Toowoomba Regional Council at the 2012 elections. She leads the Environmental Health and Parks and Recreation portfolio, assisting the Chair of the Environment and Community Committee.

Cr Englart was elected to Toowoomba City Council at her first attempt in 1997 and was re-elected to Council in 2000 and 2004 during which time she took a particular interest in environmental matters and heritage values.

Sue Englart (nee O’Connor) was born and educated in Toowoomba. She attended Holy Name School and St Saviour’s College.

Her families were early settlers in Toowoomba, Cabarlah and Clifton. She grew up in Mort Estate.

Cr Anne GlasheenCr Anne Glasheen is serving her second term on Toowoomba Regional Council. She heads up the Customer Services Portfolio, assisting the Chair of the Finance and Business Strategy Committee. Some aspects of her role on Council includes Community Engagement , Chair of the Pest Management Advisory Committee and COMSEQ Rural Taskforce Committee.

Anne also sits on the Darling Downs Moreton Rabbit Board.She was Deputy Mayor of the Former Clifton Shire Council prior to Local Government Amalgamations in 2008. She was born in Allora and has more than 20 years’ experience in Local Government.

Anne has served a number of terms on two government boards at a National and State level. Her contribution to one of these committees saw her awarded with Life Membership of the Australian Local Government Women’s Association.

She serves on a number of Community Committees in executive positions and has just received a 10 year long service award with the Clifton Local Ambulance Committee.

Anne and her husband were local business operators for more than 25 years. In her spare time Anne enjoys motorcycle riding , participating in the Red Hatters Society and dog grooming.


Our Council

Cr John GouldsonCr John Gouldson was elected to Toowoomba Regional

Council in 2012. He chairs the Water and Waste Committee.

John served as a Toowoomba City Council Alderman from

1986 to 1993.

Born in Allora, he grew up on a farm at Goomburra and

completed high school at Warwick. He graduated from

Teacher Training College / University of Queensland and

taught in Brisbane and Mt Isa from 1965 to 1969.

John moved to Toowoomba in 1970 and taught at

Harristown State High School between 1970 and 1974,

Toowoomba State High School from 1975 to 1978

and was Regional Physical Education Officer from 1979

to 1989.

Resigning from the Department of Education in 1990,

John has since been a Financial Planner with Dornbusch

Partners. John and his wife Kathy have two sons and

six grandchildren.

Cr Geoff McDonaldCr Geoff McDonald was elected to Toowoomba

Regional Council in 2012. He chairs the Environment and

Community Committee and is Portfolio Leader for Tourism

and Events together with Property.

Born and educated in Toowoomba, Geoff is a fifth

generation business owner with his parents John (Cracker)

and Joan McDonald and wife Lisa, operating Cracker Print

and Paper which has a trading history that traces back to

1901. Geoff was awarded the Queensland Printing and

Graphic Arts Apprentice of the Year in 1992 on graduating

as a Pre-Press tradesman.

An immediate past president and Life Member of the

Toowoomba Chamber of Commerce and Industry Geoff

is actively involved in a diverse range of organisations

including Chair of Safer Toowoomba Regional Partnerships,

director for Southern Queensland Country Tourism and

director for Sports Darling Downs Inc.


Cr Nancy SommerfieldCr Nancy Sommerfield leads the Water and Waste Projects

portfolio, assisting the Chair of the Water and Waste

Committee.

Nancy is a former Development Coordinator at

Downlands College. From Cunnamulla, where she was a

partner in a family farming and grazing entity, Nancy and

her family moved to Toowoomba 20 years ago to educate

her children Asti and Todd.

As part of her transition from the west she developed

a marketing career in the health and education sectors

and involved herself in many community organisations

including the Toowoomba Chamber of Commerce and

the YWCA.

In her spare time Nancy enjoys doing maintenance

around her home, gardening around her home, enjoying

watching her grown up children as they carve their own

lives and supporting the community.

Cr Ros ScotneyCr Ros Scotney is serving her second term on the

Toowoomba Regional Council. She leads the Facilities,

Libraries and Cultural Services portfolio assisting the Chair

of the Environment and Community Committee.

Previously, Cr Scotney served on the Pittsworth Shire

Council for 14 years, including 10 years as mayor.

A fourth generation resident of Pittsworth, Ros was

elected to Toowooomba Regional Council following

amalgamation in 2008.

Cr Scotney remains a highly active member of her

community, holding executive positions on several

committees. Her involvement has included five years

as President of the Pittsworth Chamber of Commerce,

and continuing involvement in Rotary, including her

appointment as a Paul Harris Fellow.

Ros was educated at the Ipswich Girls Grammar School

before becoming a dental nurse for 23 years. Her business

interests include breeding and racing thoroughbred

horses, residential and commercial property interests and

producing boer goats.


Cr Chris TaitCr Chris Tait was elected to Toowoomba Regional Council

in 2012. He leads the Development Assessment portfolio,

assisting the Chair of the Planning and Development

Committee.

Cr Tait has extensive legal experience with 35 years as a

solicitor in a large regional legal firm, the last 14 years as

senior partner.

He also brings previous Local Government experience to

Council, having served as a Councillor with the Jondaryan

Shire Council from 1989 to 1998, the last three years as

deputy mayor.

His community involvement includes service clubs,

including terms as President of Apex and Rotary, other

community clubs and a school board. Chris is married to

Jane and has two adult children.

Cr Carol TaylorCr Carol Taylor was re-elected to Toowoomba Regional

Council for her second term. She continues her

involvement with infrastructure services by chairing the

Infrastructure Committee. Cr Taylor was the last Mayor

of the former Cambooya Shire Council, having been a

councillor since 2000. Her previous roles have included

being vice-president of the Australian Local Government

Women’s Association, Queensland branch.

Her current roles include: Toowoomba Regional Council’s

representative on Council of Mayors South East Queensland

Infrastructure Committee; and Chair of the Eastern Downs

Regional Road Group (The Roads Alliance Qld).

Cr Taylor is also Chair of the Regional and Active Public

Transport Advisory Committee, Chair of the Toowoomba

Aerodrome Advisory Committee and a member of

Toowoomba Regional Development Committee for the

Pyjama Foundation. Cr Taylor is also Patron of the Kiyua

Performing Arts Group. Cr Taylor and husband Roger have

a daughter and son and two grandchildren.


Our Organisation

General Manager Finance & Business Strategy

Arun Pratap is charged with charting the future financial sustainability of Council. The Finance and Business Strategy Group consists of Financial

Services, Information and Communication Technology Services, People and Organisational Development, Stakeholder Engagement and Communication and Customer Services branches.

Arun brings to Council a background in finance, strategic

business planning and stakeholder management in

government and quasi-government sectors.

Most recently, he was Executive General Manager Corporate

and Stakeholder Management with the Queensland Bulk

Water Authority. Prior to that, he was Chief Financial Officer

with the former Caboolture Shire Council.

Arun’s particular expertise is in implementing and

integrating asset management systems into longer-term

financial planning and service delivery.

Chief Executive OfficerBrian Pidgeon has over 30 years experience in local government, as well as extensive management experience and professional qualifications in environmental health.

He was appointed as Acting Chief Executive Officer in September 2012, a position he has subsequently undertaken as a fulltime appointment. He has held previous roles

including Manager of Health and Director of Community

and Environmental Services at Toowoomba City Council

and subsequently General Manager Community and

Environmental Services Group with the Toowoomba

Regional Council following amalgamation.

He has previously worked at Ipswich City Council in various

environmental health roles and as a manager of waste

services. Brian has three children and is an avid motor

sports enthusiast.

General Manager Infrastructure Services

Mike Brady brings almost 30 years of

engineering, management, design

and construction experience in

government and the private sector

to Council. Most of his career has been spent in Local

Government in both New South Wales and Queensland as

well as senior roles in Queensland Main Roads.

Prior to joining Toowoomba Regional Council in September

2011, Mike was employed with Brisbane City Council as

Manager Civil, and Acting Manager Asphalt Operations

Group for Brisbane City Works.

He also acted in a number of senior roles in council’s City

Business Division and as part of Brisbane City Council’s

Water Resources team assisting in the recovery from the

January 2011 flood. Mike and his wife Amanda have three

teenage children.


General Manager Planning & Development Services

Stewart Somers has worked since the early 1970s as an urban planner and senior manager in Local and State Government organisations,

and as a consultant to the private and public sectors in Qld, Victoria, NSW, South Australia and Yanchi (China).

He has coordinated and managed multi-disciplinary professional teams on diverse projects such as environmental impact studies for major projects, strategy plans, structure

plans, urban master plans and feasibility studies.

Stewart has also been involved in master planning projects

in China, involving detailed programming, resource

planning, budgeting and ongoing project performance

analysis. Stewart has a Degree in Planning, a Diploma in

Town Planning from RMIT University and a Masters Degree

in Business Administration from Griffith University.

He is married with three grown-up children who live in

Melbourne. He is responsible for Development Assessment

Urban, Major Regional Projects, Building and Compliance

and Land Use Planning.

General Manager Water & Waste Services

Kevin (Kev) Flanagan has worked

in the Local Government arena for

about 32 years, including stints in

Murweh, Charleville, Moree Plains

and Kilkivan shires. He started work at Toowoomba City

Council in 1989 as Senior Engineer Water Supply and Sewerage and was promoted to Deputy City Engineer in 1990. He was appointed to the position of Director of Engineering Services in September 1999.

Kev and his wife Libby have four adult children and five grandchildren. In his spare time he enjoys watching all sports and is a keen rugby follower having retired as a first-grade referee in 2007.

Acting General ManagerEnvironment & Community Services

Nick Hauser has worked in local government for the last nine years, joining Toowoomba Regional Council in 2008 as the Manager of

Parks and Recreation Branch. He previously worked for the Rockhampton Regional Council, and in the field of sports management.

He was appointed the Acting General Manager, Environment and Community Services Group in September 2012.

Nick was schooled in Toowoomba and was School Captain of St Joseph’s College in 1993.

He is married to Katie with three young children and is an avid rugby league fan and long suffering supporter of the Penrith Panthers. In his spare time he enjoys playing touch football.


TRC Organisational Structure

Finance & Business

Strategy

TRC Groups TRC Branches

People & Organisational Development

Water Infrastructure Services

Development Assessment

Tourism & Events

Construction & Maintenance North

Central

South

Financial Services

Water Operations

Building & Compliance

Community Development & Facilities

Transport & Drainage Planning

Customer Service

Strategy & Coordination (Water & Waste)

Strategic Planning & Economic Development

Library & Cultural Services

Project Services

Stakeholder Engagement & Communication

Water Project Services

Parks & Recreation Services

Property Services

Plant & Fleet

Information, Communications & Technology

Waste Services

Environmental Health Services

Infrastructure Services

Environment &

Community Services

Water & Waste Services

Planning & Development

Services

Toowoomba

Regional Council

TRC

Chief Executive Officer

Legal

ServicesGovernance


Open for Business


ByPass Forum – Highlighting our needs in Canberra

Recognising the need for critical infrastructure to be

built that will allow for the continued growth of the

region, Mayor Paul Antonio and his fellow Councillors

called for a special ‘Seal the Deal’ business and

Government forum in February to release the business

case for the proposed Toowoomba Bypass.

Held at the Picnic Point function centre on February

8 the ‘ByPass Forum’ attracted participants from

Federal, State and local government, various industry

representatives and local business identities.

Speakers included the then Shadow Minister for

Infrastructure and Transport, Nationals leader Warren

Truss, then Senator Barnaby Joyce, the Port of Brisbane

Chief Executive Officer Russell Smith and Infrastructure

Australia’s national coordinator Michael Deegan.

The Member for Toowoomba South, and Minister for

Agriculture, Fisheries and Forestries Dr John McVeigh

attended the forum representing the Premier of

Queensland, Campbell Newman.

The key theme articulated by Mr Truss that the

Toowoomba bypass is ‘an important link in the national

freight corridor and a key part of the Coalition’s plan for

road infrastructure’ provided Council with fresh hope

that the decades old issue may be settled in the first

term of a Coalition Government.

Council’s push for the funding for the Toowoomba

ByPass wasn’t limited to hosting the Forum in February,

with the Mayor leading a delegation to Canberra in

March to discuss the matter with senior advisors in

the office of the then Minister for Infrastructure and

Transport, Anthony Albanese.

Mayor Paul Antonio

“Our hope is to Seal the Deal on the Toowoomba

Bypass. This needs to happen not only for this

region’s economic future but for the future of

Queensland and this nation.”


Revitalising the CBD – Preparing for the future

Railyards Precinct

The planned redevelopment of State Government

owned land between Ruthven, Russell, Bridge and

Bellevue Streets will become the’ jewel in the crown’ of

the city, on the same level as Southbank and Roma St

Parklands in Brisbane.

Cited as a ‘catalytic project’ for the region, Council

believes the Railyards Precinct development will act as a

starting point for many other beneficial developments

that will enhance the amenities and the usability of the

area for all residents.

Outer Circulating Road

In 2012, Council received $45 million from the

Queensland Government’s Royalties for the Regions

initiative (under the Roads to Resources Program)

to design and construct the Outer Circulating Road

Project (OCR).

The OCR is being delivered by Council in a number

of stages:

Project Definition and Preliminary Design

– completed March 2013

This phase was completed on time and involved the

preliminary engineering analysis of geotechnical,

hydraulic, hydrology, survey, traffic modelling and service

locations required for the project. The phase resulted in

a defined project scope, preferred road alignment and

bridge structures, and initial project costings.

Detailed Design and Early Works

– March 2013 to November 2013

Engineering consultants GHD were engaged by

Council in March 2013 to undertake the detailed

design of the project. This work involves undertaking

a range of engineering, hydrological, geotechnical,

environmental and cultural heritage investigations

and tasks. Engagement and communication with

project stakeholders, adjacent businesses and the local

community commenced during this phase.

The detailed design phase will result in finalised road

and structure designs, detailed costings of the road

infrastructure, early works as necessary, and Council

awarding a contract for construction.

Sustainable Transport Strategy

Toowoomba Regional Council is actively working

towards a sustainable transport future for the region,

looking at how people and places in our community can

be connected, how people will travel to destinations, and

how the region manages external transportation needs

through its transportation network.

Council has commenced a Strategy to plan for a

sustainable transportation future that will study all

modes and nature (private, commercial, industry) of

transport within and through the region.

Council has actively sought community feedback

through a planned community consultation process

to get the community’s input on the preparation

of the Toowoomba Region Sustainable Transport

Strategy (TRSTS).

The primary objective of the TRSTS is to plan and

provide for a sustainable transportation future. A clear

20 year plan (with first 5 year implementation plan), a

good understanding of planning for the longer term

beyond 20 years, and a vision for a future strategic

passenger and freight network consisting of road, rail

and air transport and active transport networks are core

objectives of the strategy).


Library Facilities Strategy 2012-31

The future of libraries across the region over coming

decades will be guided by the Libraries Facilities

Strategy approved by Toowoomba Regional Council in

November 2012.

The Strategy identified excellent library collections and

customer service as the libraries’ main assets, however

deficiencies in current library services, an inability to

meet future demand and sub-standard programs,

services and technology were identified as shortfalls in

the current service.

Approximately 500 people responded to a community

survey as part of the Strategy’s extensive community

consultation.

The Strategy aims to meet projected population

growth, with contemporary library services in all

libraries. Spanning a 20 year timeframe with five-yearly

reviews, the Strategy provides the footprint for the

future of library services in Toowoomba region.

A ‘hub and spoke’ model is fundamental to the Strategy.

The hub – a central resource management facility -

supplies library resource materials to all thirteen libraries

across the region (the spokes).

Under this model the City Library becomes a branch

library and the library coordination centre (hub)

is established to acquire, process and supply all

libraries with resources while providing storage and

collection management and acting as a centre for the

development of specialist services and programs to be

implemented across all libraries.

Projected population growth is primarily in the

outer suburban areas surrounding Toowoomba,

from Highfields in the north, Glenvale in the west, to

Westbrook and Hodgson Vale in the south. Growth

is expected to continue in all district areas including

Crows Nest, Yarraman, Oakey, Pittsworth and

Millmerran. In the future, these growth areas will be

serviced by suburban libraries.

New libraries are proposed for Highfields, as well as

a western outer suburban area and a southern outer

suburban area. An expansion of the mobile library service

is also recommended to meet some of the growth in

demand until these suburban libraries come on-line.

Proposed Actions

• 2012 – 2014 New regional resource management

centre (approx. 1,000sqm) includes regional staff,

archival and bulk collection storage, courier and

mobile library base.

• 2012 – 2014 New City Library (approx. 2,600sqm

over 1-2 floors) includes Local History Library and

learning centre, located as part of the Civic Precinct.

• 2014 – 2015 50% of regional collection relocated to

the new off-site library coordination centre freeing

up more floor space at existing libraries particularly

Highfields and Oakey.

• 2015 – 2016 New northern district library (approx.

1,000sqm) probably located at Highfields.

• 2019 – 2021 New western district library (approx.

1,800sqm)

• 2016 – 2024 Four community lounges/digital

hubs (approx. 300sqm each) staged leases over

an 8 year period. Typically located in the growing

southern suburbs.

• 2025 – 2026 JC French Library at Crows Nest

expanded and refurbished.

• 2012 – 2031 Progressive upgrades and maintenance

to existing

New Toowoomba City Library

Council is moving forward with plans to build a new, high tech City Library and Stage One of the Civic Square on

the land behind City Hall (bounded by Herries, Victoria and Little Streets). The new City Library will include the

Local History Library.

With floor space of 2,600 square

metres (sqm) along with 1,000

sqm of community meeting rooms

and facilities, the City Library will

effectively be 50% larger than the

current library. The back-of-house

storage and sorting facility – the

library coordination centre – will be

moved to a separate site.

The Civic Square design

incorporates the library, under-

croft parking for 54 library patrons

and visitor parking as part of a

plaza development with parklands

and event spaces. Construction of

the Library building is scheduled

for completion in early 2015.


Toowoomba Regional Arts and Community Centre – Developing the ArtsLocated in the heart of Toowoomba’s cultural precinct,

the Toowoomba Regional Arts and Community

Centre (TRACC) will be a unique, medium-sized,

flexible venue for performing arts in the region. The

venue will provide a ‘black box’ theatre with state-of-

the-art facilities, flexible 350 seat capacity ideal for a

multitude of purposes including youth theatre, intimate

performances, education and film.

With demolition on the old church hall and neighbouring

office beginning in March 2013 the project is progressing

towards its expected completion date in mid-2014.

TRACC is expected to meet an identified community

need for a mid-size community arts facility with the

venue being suitable for a number of uses including:

• A youth arts centre;

• A home of theatre for young people;

• A mid-sized drama theatre for local

and touring companies;

• A Comedy Club, Open Mike and Cabaret venue;

• Regular film showings and festivals;

• Function/meeting spaces for corporate and

private use, and;

• Specialised training space for TAFE technical

theatre students.

The three storey building will comprise a stage area,

a retractable flat floor with seating for 350 patrons,

a projection/control room, a lighting catwalk with

elevated wire grid platform or “virtual floor” for

the complete safety of technical staff as well as

administrative areas, dressing rooms, reception areas

and a foyer.

With more than 130,000 people attending

performances at the Empire Theatre annually it is

estimated TRACC will increase audience numbers by

more than 85,000 per year, with a further 55,000 visits

by people living outside the immediate area.

This project has been made possible through

Federal funding of $2M together with $1.5M raised

from the community.

Toowoomba Arts LinkCouncil’s strategic purchase of the site at 528 Ruthven

Street in January 2013 with the intent of redevelopment

to create a key pedestrian link to primary CBD

destinations offers greater amenity opportunities to

Toowoomba residents. The site has road frontage to

Ruthven Street and Annand Street and will create a

linkage between Milne Bay Aquatic Centre, the Civic

Precinct including proposed Library and Civic Square,

the existing Annand Street car park, Empire Theatre and

former TAFE precinct.

The design represents a formal, rectilinear design

featuring planting areas at different heights along the

edges, feature walls with integrated seating, an open

turfed area towards the sunnier eastern end of the

space and suspended wires overhead for lighting

and artwork.

Adjoining building walls may be softened by murals

and artworks that could showcase local artists and

change over time, and/or also with trellises to support

climbing plants. The design allows for retrofitting in the

future if the adjoining commercial tenancies wish to

provide doors/windows to open out onto the space for

al fresco cafe/dining opportunities particularly towards

Ruthven Street.

Demolition is scheduled for late 2013 with a view to

starting the redevelopment as soon as possible.


NDRRA flood recovery program

Council’s ongoing program to restore its 10,000km road

network following the flood events of 2010/11 came

face-to-face with the might of Mother Nature again in

early 2013.

With the end of the 2010/11 program within sight,

many of the region’s residents were again deluged

during the Australia Day weekend with ex-Tropical

Oswald and in late February, early March of 2013.

Destruction was inflicted on many of the region’s roads,

causing a reassessment of already completed projects

and a new funding submission process.

Council’s estimates of the 2013 flood damage currently

stand at $30 to $40 million and the State’s declaration of

the two events as natural disasters means that affected

councils can once again apply for Natural Disaster Relief

and Recovery Arrangements (NDRRA) funding.

Because a number of sites earmarked for repairs from

the 2010/11 floods were inundated a second time

in 2013, a complex reassessment and reconstruction

program was triggered.

The major projects completed throughout the year

included:

• new pedestrian bridges at Bullocky’s Rest

at Crows Nest,

• replacement of Cockatoo Creek bridge, Peranga

and Djuan bridge, Djuan,

• culvert replacements on Gomoran-Bergen, Krugers-

Mt Darry, Maria Creek, Three Mile, Moran and Emu

Creek Roads in the north of the region

• culvert replacements on Dungannon, Willow

Springs, Pilton Valley and Venz Roads in the south

of the region, and

• reconstruction of Gowrie-Glencoe Road, and Bain

Court channel, South Street culverts, and Willims

Road crossing, as well as

• Griffiths Street sewer and Grey Gums Drive

detention basin works in the central part of

the region.

By the end of 2012/13, the original program of repairing

over 1,100 sites was reaching its conclusion with 94% of

the 2010/11 projects completed on the ground. Council

is now preparing to embark on the 2013/14 flood

recovery program which includes repairs to 438 sites

and eight major projects.


Councillor Engagement Sessions – Face to face with the community

Throughout 2012/13 Council has implemented a

program of community engagement forums across

the wider area that present an opportunity for

residents to meet the Mayor and available Councillors

in a semi-formal public meeting.

Local community organisations work with Council’s

Community Liaison Officers to develop community

priorities and visions for the future that are then

presented in an agenda to the Councillors for

consideration. The evenings offer residents the

opportunity to raise issues and queries from the floor

of the meeting as well discussing the agenda items.

Councils first “Councillor Community Engagement

Session” was held in Yarraman on Wednesday, 13

March 2013 to provide that chance to Yarraman and

Cooyar residents to engage.

Issues that were raised at the meeting included

Yarraman Trail, a new Visitor Information Centre and

more rest areas for tourists.

Local Government boundaries also featured on the

agenda but residents overwhelmingly agreed they

were happy to be part of Toowoomba Regional Council,

with many locals thanking Council for their attendance,

ending the meeting with a round of applause.

Other meetings were arranged for Jondaryan,

Harlaxton, and Wyreema through to the end of the

reporting period.

The positive experiences of these meetings has seen

the “Councillor Community Engagement Session” a

fixture on the official calendar for some time to come.

Community Engagement


Community Liaison Officers – Working for the community

In keeping with Council’s intention to communicate

more effectively with the community it serves, the

introduction of an enhanced Community Liaison

Officer (CLO) capability represents a practical and

friendly solution for all residents.

Seven CLOs are strategically located at Millmerran (Ann

D’Arcy), Pittsworth (Jason Driscoll), Greenmount/Clifton

(Erin Ford), Oakey (David Totenhofer), Goombungee

(Bronwyn Holland), Crows Nest/Yarraman (Caley Quinn)

and Toowoomba/Highfields (Eddie Briffa).

Their role is to be one of the first points of contact

between customers or community groups and

Council. A background in community development

and facilitating community projects are prerequisites

for this position.

Acting as the eyes and ears of Council, the CLOs are

relied on to manage issues raised by organisations

to achieve satisfactory outcomes for both the

community and Council.

In addition, they represent Council when attending

and participating in various community meetings and

forums, particularly where Council is a partner.

Throughout 2012/13 the CLOs have been involved in a

number of major projects including:

• assisting community organisations with

registration and use of the Toowoomba Regional

Community Directory

• supporting Council’s small community grants

program, working with organisations to complete

application and acquittal forms (The CLOs also

provide advice to organisations seeking larger

external funding)

• working closely with organisations managing

community halls throughout the region to

implement Council’s new core funding program

for public liability insurance for community halls

• coordinating and facilitating Councilor’s

community engagement activities offering

residents in all areas an opportunity to meet with

Councillors and bring forward local community

priorities in a structured manner.

The CLOs have achieved considerable success with a

number of funding applications over the course of the

reporting period as well as providing the fundamental

interface between residents and Council.


Video Calls – Bringing Council into the home or business

Communicating with Toowoomba Regional Council

is now even easier with the launch of a new video

conferencing capability – residents now able to meet

face to face with Council staff without ever needing to

leave home.

Aiming to provide a faster and more convenient

communication channel for members of the

community to contact and interact with Council the

initiative uses the Internet to connect Council officers

with residents around the region.

New technology and the expectation that more

and more homes and businesses will access to

the National Broadband Network (NBN) with its

unprecedented rise in speed and reliability are the key

drivers for this project, together with Council’s stated

aim of being “open for business”.

Funded by the Federal Department of Broadband,

Communications and the Digital Economy the new

capability was trialled in late 2012 before going live in

June 2013.

The online video-call/booking system allows residents

to access an online Council calendar, select a desired

date and time, and make a reservation for a video-call

to be conducted at that time.

This provides face-to-face interaction where a

conversation and the presentation and viewing of

documents could occur simultaneously and in real time.

The service also introduces a high-definition, point-to-

point video conferencing solution in selected Council

service centres across the region.

The business and residential community are able to

drop in to Council’s service centres to connect to the

central Customer Service team, as well as Customer

Service specialists who can assist with their enquiries.

“If we can make it easier so no one

has to get in a car to come and

see one of our technical staff, we

will. It is about making it easier to

do business with Council.”


Community Service

Greater communication – Listening to our staff Toowoomba Regional Council undertook its first

employee staff survey. This initiative supported

Council’s move towards driving a strategic people

focused environment aimed at improving employee

engagement and investing in skills and capabilities

of our staff.

The staff survey provided an opportunity for staff

to provide feedback in relation to how their work

environment can be improved.

70 per cent of staff responded to the survey. This is an

excellent response rate particularly for an organisation

conducting its first staff survey.

Council is using the survey feedback to:

• Identify, explore and seek to understand workplace

and staff trends

• Prioritise and address variation in feedback from

planned or desired HR practices or processes

• Plan local workplace improvement and

maintenance strategies and processes

• Inform planned change management approaches

and assess progress of current strategic initiatives

and approaches, and

• Leverage best practice from other areas.

Following receipt of survey results, each branch

identified key issues to address in their work areas.

Over the last year, progress has been made across

Council with 60 per cent of issues being addressed

through a range of actions and strategies, and with

progress continuing on the outstanding points.


Up for it – Volunteers making it happen

Spanning a region of more than 13,000km2 Toowoomba

Regional Council recognises the need for volunteer

support. Each year, willing and friendly volunteers

donate their time at Council’s many Visitor Information

Centres, art galleries, libraries and throughout a number

of other events including the iconic Carnival of Flowers.

Australian Bureau of Statistics figures reveal 21.3% of

the Toowoomba regional population performs some

form of voluntary work – compared with 18.6% across

regional Queensland.

The Friends of the Toowoomba City Library form an

indispensable part of the daily operations within that

facility, with more than 110 members operating as a

non-profit affiliated association.

Friends secretary Margaret Taylor says the group is

only too happy to contribute funds as well as time

where needed.

“The Friends contribute funds where possible on top

of Council’s allocations and any government funding,

to help areas such as the Special Needs team and the

Homebound Library service,” she said.

Other indicators of resident involvement include the

Hampton Visitor Information Centre (VIC) – boasting

a remarkably low turnover rate of just one or two

volunteers per year of the 35 or so on its books.

Hampton Visitor Information Officer Kerri Seccombe

attributing the low attrition rate to a “nice environment”

where the “volunteers are happy from talking with

happy people”.

Volunteer Susan Kenyon says the reward of giving

back to her local community was what attracted her

to the role.

“It is very satisfying and I get enjoyment out of helping

people and promoting the area,” she said.

Like most of the Hampton VIC volunteers, Susan does

two to three shifts (or 8 to 12 hours) at the centre

each month.


Council News – Telling our story

With the growing popularity of many forms of social

media Council has adopted a communication model

that seeks to take advantage of established channels

such as YouTube, Facebook and Twitter.

These free communications platforms allow Council to

effectively produce regular ‘Webcast’ news segments

informing residents of the latest developments within

the organisation and across the region.

Throughout 2012/13 the construction of a

dedicated studio and the accompanying training of

communications staff within Council to produce these

news segments has seen a significant response from

the community with each segment reaching more than

10,000 residents.

The concept of telling Council’s story has proven

effective as a tool to ensure prompt and accurate

communication of Council decisions and events

to residents across approximately 13,000 square

kilometres.

Used in concert with other communication means

including the “Council Connections” segment run

over a three month period on the free to air Seven

Network, the monthly community newsletter “Your

News” delivered to residents’ letterboxes around the

region and the option of receiving this information

electronically by signing up to “Council eNews”,

Council’s communications efforts are being syncronised

with the wider community engagement strategy.

The effect is greater clarity in articulating Council’s

various positions and decisions to inform community

discussion ahead of planned engagement sessions

between residents and Toowoomba Regional Council.

“Speaking directly to residents via Council’s news

segments or other social media allows elected

representatives to clearly state the organisations

decisions, and the factors leading up to the making of

those decisions. It is about keeping the public informed

and part of the democratic process.”


Council Business

Environment & Community Services

Tourism & Events

Council continued to promote the Toowoomba region

as a great place to visit and a great place to stay

throughout 2012/13. Our Visitor Information Centres

at Toowoomba and Hampton continue to provide a

wide range of services to visitors. Council also works in

partnership with our Regional Tourism Organisation,

Southern Queensland Country Tourism to promote

visitation from outside the region.

Toowoomba Conferences continued to promote

Business Tourism in our region by assisting conference

and meeting organisers with a range of services

designed to take the hard work out of hosting a

successful conference.

Throughout the year, Community Events Grants of

$140,000 and in-kind support facilitated 31 regional

community events including the Hampton High

Country Food & Arts Festival, the Felton Food Festival,

and Easterfest.

Further support was provided to core annual events

throughout the region including Australia Day, Anzac

Day and Queensland Day.

Sports Tourism continues to play a significant role

in diversifying the region’s annual events calendar

providing economic and social benefits to the

community. High profile sporting events such as the

FKG Tour of Toowoomba, Coca-Cola Queensland PGA

Championship and Hutchinson Builders Toowoomba

International Tennis tournament continue to grow.

These events continue to build the region’s reputation

in the growing sports tourism sector.

The 63rd Toowoomba Carnival of Flowers attracted

record numbers of visitors across most of its events.

Whilst the Ergon Energy Flower, Food & Wine Festival

and the Grand Central Floral Parade proved the most

popular attractions, there was also significant growth

in the events held during the last weekend of Carnival.

Increased visitation from outside the Toowoomba

region continues to drive economic benefits in real

terms. The Toowoomba Carnival of Flowers was an

award category finalist in the 2012 Toowoomba

Chamber of Commerce & Industry Business

Excellence Awards.


Library & Cultural Services

Art Galleries

2012/13 was the 76th year of operation for the

Toowoomba Regional Art Gallery. Throughout the year

a total of 29,759 patrons visited the facility.

A total of 130 public programs were run across

Council’s three public galleries – Toowoomba, Rosalie

and Crows Nest.

During the year the Toowoomba Regional Art Gallery

also received an upgrade to its Fire Suppression system.

Cultural Services

During the reporting period Council received a total of

$50,000 from the State Government for the Regional

Australia Development Fund (RADF) for artistic

development in the community.

Those funds were matched by Council and projects

undertaken include RADF assistance for the

Toowoomba Arts Council for its Splashing Back public

art project: a series of mosaic art pieces depicting

incidences from the 2011 flood which now form a trail

through the city.

Libraries

Throughout 2012/13 the Toowoomba Regional

Council approved the Library Facilities Strategy 2012-

31 providing a 30 year direction for the development

of public libraries.

During the reporting period the design of the new

Toowoomba City Library commenced.

The opening of the Digital Hub at the Toowoomba

City Library in January 2013 (with funding under the

National Broadband Network program) resulted in

attendances beyond all expectations with this Digital

Hub now being held up as the benchmark in Australia.

Patronage of the Council libraries for the reporting

period are as follows:

• Total of 513,994 visitors across all public libraries.

• Total loans across the region 1,194,104

• Total of 61,718 reference enquiries

(mostly on line).

• Total of 7819 enquiries to the Local History library.

• Total of 171 clients in the Homebound

Library service.

Museums

During 2012/13 $30,000 was spent on building

upgrades at the Pittsworth Pioneer Village. Works

included in this upgrade include the fitting out of the

Machinery shed and providing a disability ramp for

access into the old post office.

During the period the Shepard’s hut and Light Horse

shed at the Millmerran Museum were also repainted.


Community Development & Facilities

Community Development and Facilities continued

with the vital work of providing for the region’s

residents in a number of ways throughout 2012/13.

Aquatic Facilities

More than 328,000 patrons used Council’s nine

pool facilities across the region (four x 50 metre

pools and six x 25 metre pools) throughout the year.

Complementary activities such as the Learn to Swim

program, toddlers pools, crèche facilities, gymnasiums,

saunas, rehabilitation programs and on-site cafes is

continuing to prove popular.

Community Development

The ‘Community Development Service’ assists

in providing participatory opportunities,

community capacity building, advice and advocacy

in addition to providing coordination, internal

guidance/support and expertise.

Key Statistics:

Community Recovery – response to flood disaster

• 91 engagement programs /projects / meetings

/ consultation undertaken through the region

• Total attendance of 1,681 attendees at

engagement programs / projects

• Establishment of numerous Local Emergency

Coordination (LEC) Committees.

Multicultural

• Languages & Cultures Festival – attendance

14,000

• Attended meetings and engagement

opportunities – 203

• Cultural awareness training – 226 attendees

Older Persons

• 16 older person participatory /

engagement opportunities

• 20,800 attended these engagement

opportunities

Community Housing

• Number of community housing facilities – 13

• Number of community housing clients – 14

Home and Community Care (HACC)

• 3 schemes – Oakey, Millmerran, Clifton

• Number of service requests – 1,590

Indoor Sport & Recreation Facilities

• Four Indoor Sports Facilities, all run by

council staff (Bayview Fitness, Highfields,

Millmerran, Crows Nest)

• Sports halls, gym, crèche, reception, kiosk

• 2012/13 estimated attendance across all four

facilities is 124,500

Youth

This program delivers engagement and participatory

opportunities for the youth of the region with a key

focus on collaborative partnerships with other youth

orientated service providers. Support to the value

of $43,264 was provided to the PCYC Traffic Training

program run at Groom Park, Toowoomba with 5,083

students attending this training.

• Number of engagement opportunities in year

‘Youth Connect’ – 144

• Number of youth who attended engagement

opportunities – 6,112

Community Support – Grants

A total of 33 community support grants totaling

$56,699 were approved during the year to support

various not-for-profit groups throughout the region.

In addition, 90 organisations were provided with ‘core’

community support funding to the value of $281,000

to assist with insurance support and contributions

towards various community programs and activities.

Cemeteries

• Cemeteries 28 (council controlled)

• There have been a total of 320 interments this

financial year

• Estimated visitation 50,000 per annum across all

cemeteries

• Visits to cemetery website 32,673

Key Projects:

• Drayton & Toowoomba Cemetery – Perimeter

Fence replacement

• Regional Cemetery Services – purchase of grace

shoring devices

• Drayton & Toowoomba Cemetery – Restoration

works associated with old shade structures

• Various Minor upgrades to regional cemeteries

Cultural Facilities

Highfields Cultural Centre conducted 483 events

throughout 2012/13 and the Oakey Cultural Centre

also conducted 192 events throughout the year.

The Highfields Cultural centre again did extremely well

in the prestigious Australian Bridal Industry Awards

(ABIA) (Qld). The Highfields Cultural centre were

finalists in four categories

• Reception centre

• Ceremony venue

• In-house wedding advisor

• Function coordinator

The Highfields Cultural Centre placed:

• 2nd in Qld – Function Coordinator

• 3rd in Qld – Reception Centre


Parks & Recreation Services

During the 2012/2013 financial year Parks and Recreation successfully delivered capital works with a total

value of $5.1Millon.

Completed Sports Infrastructure Projects

The purchase of 43.8 hectares of land at Charlton for the development of a multi sports precinct was completed

in this period. Tenders will be called in 2013/14 financial year for the development of a master plan and business

model for future development of the site.

Other major projects included:

• Installation of a new skate park facility and

associated park embellishments at Crows Nest

at a value of $127,000.

• Additional court upgrades at the Nell E Robinson Park

netball facility at a cost of $121,000.

• Continued renewal of sports lighting facilities with

new lights fitted to 11 towers at Kearney’s Spring Park

at a cost of $125,000.

• Total grants of $235,000 provided to the following

clubs under the TRC Community Sport and Recreation

Community Grant program:

During the financial year Master Plans were endorsed by Council for the following facilities:

PARK NAME LOCATION

Cambooya Recreation Grounds Cambooya

Clifton Recreation Grounds Clifton

Federal Sports Fields Oakey

Errol Munt Park Yarraman

Kratzke Road Highfields

Kuhls Road (East and West Fields) Highfields

CLUBS

Charlton Raceway Inc.Pittsworth Amateur Basketball

Inc.Pittsworth & Millmerran Junior Cricket Club Inc.

Crow’s Nest Pony Club Highfields Football Inc. Toowoomba Hockey Association Inc.

Millmerran & District Junior

Rugby League ClubCrow’s Nest & District Pony Club Toowoomba Mountain Bike Club

Pittsworth Tennis Club Toowoomba NetballHighfields and District Sport

and Recreation Assoc.

Toowoomba Netball

AssociationPittsworth Leagues Club


Parks & Open Space

An extensive program of playground

refurbishment and upgrading was

conducted throughout the financial year.

Works included:

• Upgrades to the playground equipment at Heller

Street Park adjacent to Picnic Point to include new

designs of play equipment for Toowoomba with

an investment of $181,000.

• Upgrades to park facilities at Webb Park to include

new play equipment and embellishments at a

cost of $176,000.

• Upgrades to park facilities at Bicentennial Park

Greenmount to include new play equipment and

embellishments at a cost of $137,000.

• Development of Bunya Park to include a new

design incorporating play equipment and

embellishments at a cost of $120,000.

Nursery Services

The ‘Plants to the Public’ program saw the provision

of 38,848 plants throughout 2012/13 with results

from the satisfaction survey showing residents feel the

quality and range of plants provided was excellent.

Conservation and Pest Management

The Pest Management Plan 2010 -2014 was adopted

by Council in May 2013.

A range of NDRRA funding submissions were finalised

to progress works on projects such as:

• Brisbane Valley Rail Trail

• Cooby Dam Wall road and Lake Cooby picnic area

• Bushland parks firebreaks

• Gordon Park pathways

Environmental Health Services

Regulated Parking

Local Laws Officers continue to enforce parking

restrictions and promote positive public relations

providing friendly and helpful service.

Random patrols provide efficient and effective use

of Council resources in undertaking enforcement

action. Priortisation of areas of significant need for

traffic parking management, and where significant

inconvenience to business operations such as loading

zones, disability access spaces and various safety risks

ensures resources are allocated to best possible use

and outcomes.

Council does not operate quota practices on issuing

infringements but concentrates on performance

accuracy in identifying and accurately issuing

infringements. This practice continues to ensure

consistency and minimise the occurrence of review.

Council parking meter assets operated at greater

than 97% availability during the reporting period and

Environmental Health Services continues to review

and investigate technologies to provide options for

payment and permitting systems.

Approximately half of councils 1000 + single head

meters have been refurbished providing greater

confidence in the accuracy of theses meters and

providing a fresher street appearance.

Immunisation

The immunisation service offered to our community

provides a baby clinic each Wednesday from 9am

to 1.30pm and a monthly evening clinic on the first

Thursday of the month from 6.30 to 7.30pm.

During 2012/2013 997 babies were immunised against

14 diseases using 10 different vaccine combinations.

2,378 doses of vaccines were administered. Diseases

vaccinated against are:- Diphtheria, Tetanus, Pertussis

(whooping cough), Polio, Influenzae B, Hepatitis A &

B, Pneumococcal, Rotavirus, Measles, Mumps, Rubella,

Varicella (chickenpox) & Meningococcal C.

Adults were vaccinated with Seasonal Fluvax &

Boostrix against influenza and diphtheria/tetanus/

pertussis with a total of 124 vaccines administered.

The School Based Vaccination Program administered

11,093 vaccinations in 25 high schools to Year 8

and 10 students using four vaccines – Hepatitis B,

Gardasil (HPV) & Varicella for Year 8 students & Boostrix

(diphtheria/tetanus/pertussis) for Year 10 students,

and Gardasil (HPV) for Year 10 boys (in 2013).


Licensed Premises

In 2012/2013 there were 1,070 licensed premises in

the Council region with 102 new licenses approved,

and two adjustments/amendments to licenses

made. Additionally, two transfers of licenses and 68

Temporary Food Licence Applications were processed

and issued, 103 licences cancelled and three licence

surrenders processed.

Between 1 July 2012 and 30 June 2013 a total of 373

Food Store Assessment inspections were undertaken,

with 50 improvement notices and written request

notices issued, as well as three infringement

notices issued.

A total of 387 Environmentally Relevant Activity

assessment inspections were undertaken, with an

online food safety course also provided on Council’s

website for food businesses to access.

Animal Management

Council’s companion animal management has been

held as an example of good practice in Queensland.

Animal management has a close working relationship

with the RSPCA which has resulted in the rehoming of

525 unclaimed dogs and 523 unclaimed cats during

2012/2013.

A Community Consultation Plan for Dog Off-Leash

Areas in the Toowoomba Regional Council area and

Clifton was conducted during the reporting period.

The findings are to be used to propose amendments

to Schedule 7 Dog Off-Leash Areas of Subordinate

Local Law No. 2 (Animal Management) 2011.

An online responsible dog ownership course is also

provided on Council’s website for pet owners to access.

Policy development

Toowoomba Regional Council has currently

developed new policies for the region, within the

following categories in Council’s Policy Framework:

• Strategic Policy – to be approved by Council;

• Council Policy – to be approved by Council;

• Statutory Policy – to be approved by Council;

• Organisational Policy – to be approved by the

Chief Executive Officer;

• Organisational Procedures – to be approved by

the Chief Executive Officer;

• Department/Branch Processes and Procedures

– to be approved by the relevant Manager or

General Manager.

All Council policies, with the exception of planning

scheme policies, are required to be developed,

approved and reviewed in accordance with

this Framework.

Received Customer Requests

Request Type Total

Parking 3,696

Environmental Health 1,883

Animals 6,666

TOTAL 12,245


Property Services

The Branch undertook a range of activities throughout

the reporting period including:

• Council appointed a Fire Safety Advisor to

audit all of Councils facilities and prepare a

fire safety management plan. All facilities are

being upgraded to comply with the latest

legislative standard and an ongoing training

and maintenance management program

has been implemented.

• The sale of redeveloped residential land in

Collingwood Close, Middle Ridge is a result of the

Strategic Property Review conducted in 2010 that

identified certain property surplus to Councils

requirements. The land was redeveloped into

residential lots to maximise capital return.

• The sale of Council Land to the Department of

Community Safety to enable the construction

of a suitably located fire station at Clifton.

• Significant cost savings have been achieved by

placing the maintenance of all of Council’s air

conditioning systems under one contract.

A long term maintenance and improved

efficiency program has also been established

resulting in the identification and replacement

of equipment that had passed its serviceable life.

Major upgrades include the dehumidifier at Milne

Bay pool and the systems at the Greenmount,

Clifton and Goombungee Service Centres.

• Council, in partnership with Emergency

Management Queensland (EMQ) supports the

State Emergency Service in many areas, including

administration, the provision of sheds, vehicles

and small machinery (chainsaws, generators)

and the ongoing maintenance of these items. Its

commitment to also interact with the community

through the provision of vital information

relating to Disastrous/Emergency events at all

opportunities is highlighted by staff attending all

of the regional shows throughout the region as

well as other high profile events at these centres.

• Council is continually committed to ensuring

that all relevant groups have sufficient numbers

of volunteers to respond to calls for help from

the community as well as Queensland Police,

delivering services as outlined within their core

business directives.

• In July this year, the Council Disaster

Management team conducted a significant

operational exercise, code named ‘BLOCKIE’.

- This exercise was conducted in ‘real time’ over

five days, and was designed to provide Council

Local Disaster Coordination Centre staff with an

opportunity to take direction from another

Lead Agency.

- Benefits of this include a heightened awareness

of actions to be taken by the community,

should it be impacted by a significant

emergency event, and information about what

services are available before, during and after

such an event.

• The sale of Council land at Shepherd St Drayton

appropriately located for a future ambulance site

to service the southern area of Toowoomba and

townships such as Cambooya and Wyreema.

• The purchase of the property at 528 Ruthven

Street. The building will be demolished and

development to occur for a landscaped

pedestrian link as part of the Toowoomba City

Centre Masterplan.

• A single contractor was appointed for each of the

various other building maintenance functions,

such as pest control and security, resulting in

significant cost savings and improved regular

servicing of all facilities across the region.

• The former TFD Joinery building at 156 Jellicoe

Street Toowoomba was demolished and the

site reverted to creek corridor open space

as part of the Gowrie Creek Catchment

Management Strategy.

• An old Saw tooth roof building with asbestos

cement wall and roof cladding known as

‘J Block’ at the old TAFE site in Hume Street was

demolished as part of a program to prepare the

overall site for future development.


Planning & Development Services

Development Assessment

Improving business processes and compressing

assessment time frames continues to be a major

focus for the development assessment team.

The Branch’s e-Planning Project has commenced,

with a Vision and Current State Review completed,

together with a Gap Analysis and Roadmap. This will

lead in 2013/2014 to the preparation of a Project

Implementation Plan to progress online and electronic

services for planning and development activities.

Expansion of the FastTrack initiative to additional use

types is also underway with a plan to introduce two

additional FastTrack kits in early 2014.

The Branch has also finalised preparation of a two

year Action Plan which is based on the SEQ Council

of Mayors Leading Practice Framework for

Development Assessment.

This Plan forms part of Council’s intention to

participate in the Commitment for Planning Reform

Project endorsed by the SEQ Council of Mayors. The

Action Plan addresses the key areas of management,

interaction, process and business strategies.

Implementation of the Temporary Urban

Consolidation Incentives Policy 2.31 and the

Temporary Economic Development Incentives for

District Townships Policy 2.32 have also been a focus

for the Branch.

Since implementation in March 2013 (and to 30 June

2013), the Development Assessment Branch has

received 57 requests and approved 36 requests for

discount under the urban policy and has received

and approved one request under the district

policy, representing substantial savings to the

development industry.


Building & Compliance

The Building and Compliance Branch provides

plumbing approval and inspection, building

certification and advice, and development compliance

control for the region. These areas of service delivery

maintained a high level of activity for the 2012/13

financial year.

Similar to the previous year, the Toowoomba

Region displayed less impact from the continuing

depressed development industry state than the rest of

Queensland.

Applications dealt with by the three functional areas

Plumbing and Drainage, Building Certification, and

Development and Compliance – remains consistent

with previous years at 2275.

These applications break down as follows:

• Plumbing and Drainage – 1,197

• Sewer Sitings – 62

• Building Certification – 401

• Building Discretions – 394

• Miscellaneous Building/Plumbing – 221

The chart below provides a breakdown of

applications by type.

A combined total of 10,671 inspections were

undertaken relating to plumbing works, building

works and customer requests associated with

development compliance matters.

The chart below provides details of the inspection

type split.

Response to customer requests has increased

markedly over the 2012/13 year with totals with 1,240

customer requests responded to through 4,785 related

inspections undertaken. As a result of this activity there

were 1,106 Notices issued for the financial year.

Comparison of activity over the four year spread from

2009/10 to 2012/13 for development compliance

requests and notices issued is detailed below.

Building works undertaken within the region for

2012/13 is valued at $397.725 million.

Despite the weakened market, this figure compares

favourably with the value of works for the 2011/12

financial year ($335.238 million) again indicating a

modest growth to the previous year.

Applications

Plumbing & Drainage 1197

Sewer Sitings 62

Building Certification 401

Building Discretions 394

Misc. Building & Plumbing 221

Inspections

Building Inspections 1269

Development Compliance

Inspections 4785

Plumbing Inspections 4617

2009/10 2010/11 2011/12 2012/13

Notices Issued

Customer Requests

0

400

800

1200

1400

200

600

1000

Looking forward

Throughout the 2013/14 financial year, Building

and Compliance will:

• Assess and determine building certification and

compliance as well as plumbing applications.

• Position the Branch to take more proactive role in

development compliance.

• Undertake process and service review to identify

efficiencies and enhance service delivery.


Strategic Land Use

Implementation of the new planning scheme has

gone smoothly with a decrease in red tape and

a decrease in regulation level resulting in greater

engagement with the development industry

and residents.

Highlights

Highlights for 2012/13 include:

• Introduction of an Urban Design Initiative,

to facilitate the quality of design as the area

develops, which resulted in the development

of an Urban Design Strategy, 10 Urban Design

Priorities for the Toowoomba Region, the

formation of an Urban Design Place Making Panel

and the future introduction of an Awards for

Excellence Program.

• Completion of a Commercial and Retail Land

Needs Review to provide an updated assessment

of the supply and demand for commercial and

retail land.

• Introduction of a Temporary Urban Consolidation

Incentives Policy with a view to stimulating

medium-density development in existing urban

centres; increasing residential density to provide

for increased housing choice; increasing the

potential for public transport to become more

viable; and to expand the overall housing stock

available to buyers throughout the urban areas of

the Toowoomba region. (Between January – June

2013 Council commenced an incentive policy to

promote unit and small lot with a total of

127 units approved.)

• A Flood Study Scoping Plan was completed

as a first step to determine the Flood Studies

required to enable Council to prepare a Flood

Risk Management Plan and amend the Planning

Scheme.

• Completed the preparation of the Highfields,

Meringandan and Meringandan West Local Plan

Report following extensive stakeholder and

community engagement.

• Completed all planning and design aspects to

enable the construction of the Toowoomba

Region Arts and Cultural Centre to commence

in 2013/14.

Through 2012/13 Council undertook commercial,

retail and Industrial land needs reviews to ensure we

are current with understanding the needs of those

industries, as well as participating in workshops and

lodging submissions regarding the draft Darling

Downs Regional Plan prepared by State government.

Strategic Land Use also prepared a Toowoomba Region

Housing Strategy (to go to council for adoption later in

2013) and commenced preparation of the Toowoomba

Region Sustainable Transport Study.

Council purchased the ‘Sew Handy” building and

approved a draft landscaping plan to turn this

building into a green pedestrian link linking Ruthven

street with the Annand Street carpark.

Final designs are currently being prepared with the

works due to be completed by 30/6/14.

Other major projects include a review of the Priority

Infrastructure plan to keep current with standards of

development and to ensure maximum benefit for the

development industry and TRC community.

Council participated heavily in the State government

review of Infrastructure Charges, with the final

decisions due to be announced early in 2014.

Council has also commenced work on a CBD

car parking study due to be completed in

December 2013.

Toowoomba Regional Planning Scheme

KPMG consultants undertook an independent review

of Council’s planning scheme and found the TRPS:

• Is consistent with the Productivity Commission’s

best practice principles for planning schemes;

• Contributes over $35 million of value-add to the

Toowoomba regional economy through reduced

assessment levels for residential, commercial and

industrial developments over a period of 15 years;

and

• Contributes over $900 million of value-add and

1500 full time equivalent jobs to the Toowoomba

regional economy through construction activity

associated with PIP infrastructure investment over

the same period.

Economic Development

The Economic Development Strategy was adopted

by Council outlining initiatives to be undertaken by

Council and by the Toowoomba Surat Basin Enterprise.

International Relations

Council adopted a new International Relations

strategy which outlines the activities with our

international partners and the importance of these

relationships to the Toowoomba Regional Community.

Council recruited 8 Assistant English Teachers who will

work in our Sister City Takatsuki Japan for 12 months

teaching English to primary school students.

Council representatives attended and exhibited at

the Paju Chamber of Commerce and Business Expo in

September 2012.

Council also hosted delegations from Paju and

Takatsuki during Carnival of Flowers 2012.


Infrastructure Services

Construction & Maintenance

Managing Council’s road infrastructure and providing the necessary upgrades to meet the demands of a growing population continues to be a major challenge having regard to:

• Community needs and aspirations;

• Industry standards;

• The need to provide a safe and efficient road network; and

• The ability of Council and the Community to fund such standards.

With a total road network of 9,660km, there is recognition by Council that the upkeep of the sealed roads (3,215km) and unsealed roads (3,584km) will require a significant injection of funds to maintain these assets in a safe operating condition.

There is almost 2,800 km of unconstructed roads that are not maintained.


Capital Works

Capital Works projects to the value of $33.15 million

were undertaken during the 2012/13 financial year

including the following :

• Nelder Park, Toowoomba – construction of

Detention Basin (Bio-Filter)

• Keding Rd, Westbrook – drainage channel

construction

• Helens St, Pittsworth – drainage improvements

• Bridies Rd, Greenmount – Reconstruction

• Cudmore Rd, Nobby – Reconstruction

• Woodlands Rd, Greenmount – Reconstruction

• Russell Ct, Palmerstone Ct, Disraeli Ct, Wyreema –

Reconstruction

• Mowen St/Hinz St, Clifton – Reconstruction

• Bostock Rd, Lemontree – Floodway reconstruction

• Antonio Rd, Millmerran – timber culvert

replacement

• Cecil Plains Moonie Rd, Dunmore – Reconstruction

• Nelson St/Ramsay St, Toowoomba – Reconstruction

inc bike lanes

• Jondaryan Evanslea Rd/ St Ruth Rd –

Reconstruction of intersection

• Florence St, Millmerran – Reconstruction

• Punchs Creek Rd – Widen and Seal

• Aster St/Whittle St, Pittsworth – K&C, drainage

and sealing

• Maddern Rd, Pittsworth – Reconstruction

• Linthorpe Rd, Pittsworth – Reconstruction

• Clifton Pittsworth Rd, Felton – Reconstruction

• Crown Nest Blackbutt Rd, Pierces Creek –

Reconstruction

• Campbell St, Toowoomba – repairs to bluestone K&C

• Clifford St, Toowoomba – Reconstruction

commenced

• Harrow St, Drayton – timber culvert replacement

• Drayton Wellcamp Rd, Toowoomba –

Reconstruction

• Ganzer Rd, Gowrie Junction – Reconstruction

• Crows Nest Blackbutt Rd, Pierce Creek –

Reconstruction

• Jondaryan Nungil Rd, Jondaryan – Reconstruction

• Heiligs Rd, Glencoe – Drainage, Widen and Seal

Numerous concrete footpaths/bikeways, bus

stop upgrades, and stormwater drainage pits

were also upgraded.

Renewals

While Council increased the allocations for this work,

a large backlog of renewal work is still required to

improve the serviceability of the network. This funding

will ensure the condition of sealed roads in particular,

does not deteriorate to a point where expensive

reconstruction is necessary.

Gravel Resheets $4.3 million

Reseals$4.5 million (163km of

sealed roads resurfaced)

Asphalt Overlays $1.75 million

Maintenance

Routine and scheduled maintenance activities were

carried out to ensure roads functioned efficiently in

terms of ride comfort, pavement and wearing surface

defects, notwithstanding existing features such as

narrow sealed width and deficient horizontal and

vertical alignment.

Actual expenditure for the year was $20.1 million.

In addition, Council carried out routine and

programmed maintenance work for the Department

of Transport and Main Roads on their state controlled

roads (857km) in the TRC region. This was by way of a

Road Maintenance Performance Contract (RMPC) to an

amount of $3.6 million.


Transport & Drainage

Asset Management

Throughout the 2012/13 financial year a

number of activities were undertaken including:

• $170,000 of road video and data extraction for

the sealed road network.

• $220,000 of gravel road video and ground

penetrating radar surveying.

• $70,000 of Level 2/Level 3 bridge inspections.

• $70,000 of traffic counts on arterial and sub-arterial

roads around the region.

• Completed $110,000 pilot project for drainage asset

data validation and condition assessment.

• Compiled $850,000 program for further data

collection and condition assessment activities

for 2013/14.

Transport Planning

A number of key tasks were undertaken during

the reporting period, including:

• The commencement of the Toowoomba Regional

Sustainable Transport Strategy: agreement with

the Department of Transport and Main Roads to

contribute $125,000 to support traffic modeling

being undertaken by Parsons Brinckerhoff.

• Extensive work undertaken on O’Mara Road

concept planning ahead of Royalties for the

Regions grant application.

• Initiated the Regional Active and Public Transport

Advisory Committee (RAPTAC).

Drainage Planning

Support was provided to a variety of extensive

programs including:

• Technical advice regarding Flood Hazard

Mapping Studies.

• The Oakey Flood Study development of draft report

and detailed mapping.

• As part of the Highfields Flood Study, development

commenced on various models for Klein Creek and

Meringandan Creek.

Design

A variety of design projects were undertaken during

2012/13 including:

• The 2012/13 design program operating on a

project value was 98% complete.

• The 2013/14 design program (operating on a

project value of $17.9M) was commenced.

Road Operations


• Parking Operations – a very high level of vending

machine availability was achieved throughout the

12 months. Designs were prepared for substantial

disability compliance upgrade works on the ground

floor of the Russell Street bus interchange.

• Traffic Signals – traffic monitoring camera system

and STREAMS interface completed and operational,

with $100,000 of ongoing renewal

and upgrade of traffic signal assets.

• Road Safety – commenced a review of high

risk locations on the Local Roads of Regional

Significance Network, to develop proposals for

future road safety treatment projects.

• Street Lighting – completed lighting upgrade

within Ergon Gateways project on Ruthven Street

(Bridge Street to Jellicoe Street); LED lights being

trialed in Neil/Annand Street Car Park.

• Application Statistics for 2012/13: 723 Land Access

Certificates, 160 Works on Roads permits, 103 Wide

Load approvals.

• Customer Service: 3,394 Pathways received for

12 months July 2012 to June 2013; 310 in progress

at end of June.


Aerodromes


• The Toowoomba Aerodrome Master

Plan commenced.

• RPT Services: Commercial airline Skytrans

commenced direct flights from Toowoomba

to Sydney on 1 July 2012.

• Capital Works: Preliminary designs for the

Toowoomba Aerodrome passenger terminal

disability compliance upgrade was completed

during 2012/13. A $70,000 project to upgrade

security fencing around lease hangars and

perimeter fencing was completed, as well as the

commencement of a $70,000 upgrade of lease

electricity supply.

• Initiated the Toowoomba Aerodrome Advisory

Committee (TAAC).

Project ServicesThe Project Services team has been involved in

the delivery of a broad range of projects during

the 2012/13 financial year. These have included:

• National Disaster Relief and Recovery Arrangements

(NDRRA) program – substantial completion of the

$130M 2011 Flood Event restoration program,

focussing predominantly on road restoration in

northern districts, and completion of major projects

including Bain Court drainage, South St culvert,

Maria Creek Rd, Willow Springs Rd, Djuan Rd bridge.

Investigations and scoping were also carried out for

works for the 2013 Flood Events

• Gowrie Creek Catchment Flood Mitigation Strategy

– strategy concepts developed, design of West

Creek (James-Herries) channel works commenced

• Gowrie Creek (Toowoomba) Flood Early Warning

System – Scoping and preliminary installation

works completed

• Completion of upgrade to Clifton public

swimming pool

• Toowoomba Outer Circulating Link Road Project

– concept design and preliminary on-site works

including demolition complete; detailed design,

preconstruction activities and procurement of

construction contractor were commenced

• Neil St Bus Interchange – repair and upgrade

works commenced.

Plant & Fleet

Throughout 2012/13 Plant and Fleet Branch

continued to enhance Regional fleet management

practices leading to better fleet coordination and

management of expenditure by:

• Reviewing and enhancing our tyre management

and purchasing;

• Reviewing our oil procurement and use;

• Measuring our proactive and reactive

maintenance statistics;

• Using Fleet utilisation reporting to highlight and

dispose underutilised plant and equipment;

Looking forward

For the 2013/14 financial year, Project Services will

be managing the delivery of key projects such as:

• Completion of NDRRA restoration and betterment

works in liaison with principal program consultant

and civil contractors, including Stage 2 of the

Clewley Park detention basin

• Continuing works from the Gowrie Creek

Catchment Flood Mitigation Strategy, including

construction of the West Creek (James-Herries)

channel works and Goggs St drainage

• Installation and commissioning of the Gowrie

Creek (Toowoomba)and Oakey Flood Early

Warning Systems

• Commence construction of the Outer Circulating

Link Road Project

• Completion of the Neil St Bus Interchange repair

and upgrade works

• Oversee the Dent Street Railway bridge

replacement in conjunction with Queensland Rail

• Construction of Newtown Park Centenary works

• Commencement of O’Maras Rd Upgrade Stage 1


Water & Waste Services

Water Operations

Council continues to focus on supplying the 135,000 connected residents with the best quality drinking water possible. Emphasis is on getting the best possible performance from Council’s existing water treatment plants, ensuring consistent compliance with legislated drinking water standards.

As a result drinking water quality complaints have fallen by a further 23% compared with 2011/12. The quality of drinking water supplied to the Highfields, Cabarlah and Meringandan East areas was further improved by the commissioning of the Mt Kynoch to Highfields drinking water pipeline in August 2012.

Toowoomba’s unique geographical relationship

to its water sources and the heavy reliance on groundwater for regional supplies results in the need to pump all of the 12,000 megalitres supplied during 2012/13 and means that rising electricity charges continue to have a major impact on the cost of producing water.

For 2012/13 electricity charges for water supply totaled $2.62M, representing 34% of the total cost of sourcing, treating and supplying drinking water.

For the Toowoomba drinking water supply alone, $2.18M or 39% of the total cost, was spent on electricity. Ongoing electricity price increases mean that managing electricity charges and consumption will be central to containing future water costs.


Council operates 12 wastewater schemes, collecting

and treating almost 10,000 megalitres of wastewater

each year.

As with water treatment and supply, electricity costs

are significant, totaling $1.50M or 25% of the total

operating cost for 2012/13. Council’s operations staff

remain committed to achieving the best possible

effluent quality from our existing wastewater treatment

plants and maximising appropriate reuse of

treated effluent.

The commissioning of the Highfields to Wetalla

wastewater and Oakey to Wetalla wastewater pipelines

in June 2013 and August 2013 respectively will improve

environmental performance and make more efficient

use of Wetalla WRF treatment capacity.

Environmental compliance continues to improve with

the ongoing implementation of Council’s Trade Waste

Environmental Management Plan across all of our

wastewater schemes. This is helping to reduce the load

on and improve the performance of our wastewater

treatment plants, while maximising staff productivity

by reducing the time spent on clearing sewer

blockages and other damage caused by unauthorised

trade waste discharges.

All water and wastewater operational activities are

supported by Council’s National Association of

Testing Authorities (NATA) accredited Laboratory

Services section.

Strategy & Coordination

Among the achievements for the Strategy and

Coordination (Water & Waste) Branch in 2012/13 was

the continued development of network models by

the Network Planning Section. These models assisted

with detecting deficiencies in the existing water and

sewerage networks as well as future infrastructure

requirements to service growth and development.

Planned augmentation of specific network

infrastructure has subsequently been included in

future capital works programs.

The Branch’s water and waste educators attended

35 institutions and presented to 61 classes with

1,383 students and adults. There was a substantial

increase in the number of requests for Waste

awareness and minimisation lessons.

There was also a 200% increase in the number

of community organisations requesting Waste

awareness presentations.

Another major project was the determination of

impacts on Council due to the carbon pricing

mechanism component of the federal government’s

Clean Energy Futures package. This project identified

Council’s reporting obligations and future liabilities

from Council landfill operations.

Coordination and management of our third party

certified Quality and Food Safety (HACCP) Management

Systems continued with the successful recertification

of both systems for a further 3 years as well as the

continued implementation of an ISO 14001 compliant

Environmental Management System.

Water Infrastructure Services

Contingency Plans have been developed to

manage business continuity of the Waste Water

network Infrastructure in the scenario of loss of

service through critical assets. Similar plans are being

developed for Water network assets.

Water infrastructure Services has commenced a major

project to collect and validate asset data for use in

a new Asset Management System. This system will

facilitate a formalised approach to asset management

and methodology within Water and Waste Services

Group. It will also allow development and continuing

review of management and maintenance programs.

This will maximise the effectiveness of resourcing and

funding water assets and will enhance the way in which

water infrastructure is managed and maintained

Planning has commenced for a major study to analysis

the gaps in the current Water and Waste Telemetry and

SADA networks to define what needs to happen now

and provide strategic long term direction for where

Council needs to be in the longer term.

A study has been progressed to examine options for the

better control of electricity usage across Council’s active

water and wastewater assets due to the electricity tariff

changes that are being mooted for the future.

The functional rollout for Water Infrastructure Services

is continuing with Goombungee and Oakey coming

into the Group. Planning is now underway examining

rationalising the workloads of the areas to reflect the

resourcing available.

In January and February 2013 major overflows were

experienced from all three of Councils bulk Water

Storages. These were the second largest on record for

all three storages. The Emergency Action Plans for all

three storages were activated and performed well.

Annual dam safety inspections were carried out during

July/ August 2012 and annual document revision for

2011/12 will be carried out to comply with the Dam

Safety Condition Schedules issued by DEWS. The

document review for 2011 was completed and reports

issued to DEWS as required.

Rectification works along the Wivenhoe pipeline

Route were commenced to repair erosion and flood

damage that had occurred due to the flood events of

2011 and 2012.

Major controls valve and diversion works were carried

out on the Western Trunk water supply trunk main

to allow better management of supply flows to the

western side of Toowoomba and to the Oakey supply

line. This now allows the trunk main to be isolated and

supply to Oakey to be maintained and vice versa.


Water Project Services

Water Project Services Branch is responsible for

design, construction and commissioning of Water and

Wastewater capital works projects

The Toowoomba Wastewater Infrastructure Project

(TWIP) program of works continued throughout

2012/13 including the construction of gravity and

pressure sewer mains and sewage pumping stations.

The $50 million program is being delivered through

an Early Contractor Involvement (ECI) project delivery

methodology with the following projects:

• Highfields to Wetalla Water Reclamation Facility

Trunk Sewerage Network;

• SPS 55C Glenvale Trunk Sewerage Network (sewage

pumping station at McDougall and South Streets);

• Westbrook Trunk Sewerage Network

(Westbrook to Kooringa Valley);

• Mt Kynoch Water Treatment Plant Sludge

Thickener; and

• Western Trunk Sewerage Network (Oakey to Wetalla

Water Reclamation Facility including sewage

pumping stations at Oakey, Kingsthorpe, Gowrie

Junction and Kooringa Valley).

Construction work on all projects is nearing completion

with commissioning of the infrastructure scheduled to

commence mid-July 2013. Following commissioning

of the new infrastructure, existing sewerage networks

(gravity sewers, sewage pump stations, treatment

plants) will be modified and/or decommissioned.

The Highfields wastewater treatment plant, the Oakey

wastewater treatment plant and the temporary

Westbrook wastewater treatment plant will be taken

out of service and decommissioned.

Waste Services

Waste Services has worked through a period of major

change in the last 12 months. The Queensland State

Government introduced and then removed a Waste

Levy. A price on Carbon was on, off again and then on

and implemented with Council triggering the threshold

set by the Government at its Toowoomba Waste

Management Centre. As a result there is work underway

with regard to the management of landfill gas at this

site, as well as further progress on the expansion of

the capacity of the facility, with detailed design well

underway for the expansion of the facility and a landfill

gas system to be retrofitted in the facility.

Council has closed a number of smaller landfill

sites as part of the implementation of its Waste

Management Strategic Plan, and plans are underway

for the conversion of some existing landfills to more

environmentally friendly waste transfer stations.

Concept planning is underway for waste transfer

facilities at Kleinton, Greenmount and Pittsworth.

Council has introduced its new generation waste

collection contracts, which saw the introduction of a

dual bin (garbage and recycling) kerbside collection

service to properties within the collection zone, and

the optional green waste service in certain parts of

the region. Almost 56,000 properties are now serviced

every week at the kerbside, and over 19,000 have taken

up the optional green waste service, diverting over

6,000 tonnes of green waste from landfill.

Council is working on plans for the rehabilitation of

some of the landfills which it has closed focusing on

higher impact locations first.


Finance & Business Strategy

Financial Services

Throughout the 2012/13 financial year the Financial Services Branch has worked through a wide variety of challenges to deliver professional advice and services to Council.

The 2013/2014 Budget was adopted on 28 June 2013 and the 2013/2014 Fees and Charges on 18 June 2013. The Fees and Charges format on the Council website has been enhanced to enable viewing online using emerging technology.

The Financial Services Branch received 41,701 customer requests during the year - an increase of 16% over the previous year, with all rate notices issued within set timeframes. The ongoing development and review of Financial Services Branch policies was a continued focus.

The achievements reported last year about the development of the Procurement Team continue with the commencement of On Line Requisitions on 19th November 2012.

The number of invoices received without a purchase order reference has decreased from approximately 500 on hand at any one time to approximately 60. Identification and in-depth training of 150 order requisitioners has provided operational units with a point of contact for order creation, compliance and order receipting.

A detailed Standard Suite of Reports has been developed and is emailed to managers each month detailing operational and capital expenditure against budget resulting in more cohesive relationships developing between designated Management Accountants and Branch Managers.

Ongoing budget training sessions were provided across Council for all Managers and budget preparers.

Internal Audit has been a focus during the year with most functional areas of the Financial Services Branch audited. This process has resulted in the identification of opportunities to implement best practice and also to better identify areas of risk that have been mitigated. The overall process has had a significant value added outcome for the Branch and on the whole demonstrated that controls, systems and procedures were operating at an acceptable level are now performing at an enhanced level.

The Financial Services Branch has been very much involved in the financial management of the Natural Disaster Relief and Recovery Arrangements with secondment of a management accountant to the program.

Claims in excess of $120 million have been made to the Queensland Reconstruction Authority for the 2011 event and claims are anticipated of around $35 million for the 2013 events.

Council’s Rate Arrears position throughout 2012/2013 decreased from 5.47% (as at 30 June 2012) to 4.71% (as at 30 June 2013) due to improved debt collection strategies. During the past three years the downward trend in rate arrears has been encouraging.


Information, Communications & Technology

In the 2012/13 reporting year, Council continued

to deliver expanded, contemporary information,

communications and technology solutions that save

customers and staff time and money by providing

access to the right information, at the right time in the

format and from the location of their choice.

Council also commenced a substantial revision of

core systems that will provide the basis in the coming

years of modern asset management and mobile field

solutions.

Particular achievements during the year included:

• All ICT services were delivered for over 72hrs each

week, with in excess of 99.5% availability

• Enhanced customer service capabilities offered

through the implementation of video conferencing

solutions for external customers their premises and

Council Service Centres.

• Council Two Way Radio system network upgraded

to improve communication quality and reliability.

• Trial of GPS vehicle tracking systems completed

with opportunities for improving plant and fleet

utilisation now being targeted.

• Implementation of a Managed Print Service

underway to reduce organisational document

production costs progressing with projected

savings of up to 30%.

• Implementation of new automated spatial facilities

management technologies to support asset

management and reporting.

• Implementation of online Rates General Enquiries

and Online payments.

• Procured replacement integrated systems for

Finance, Payroll, Human Resource Management,

Supply Chain and Asset Management, with detailed

solution design well underway.

• Council continued to work very closely with the

NBN Co on the National Broadband Network

rollout with the Toowoomba region being one of

the earliest and fastest rollouts across the nation.

Fibre services now available to 5 areas around

the city with another 5 under construction, and

a substantial urban area now has access to high

speed fixed wireless services.


Customer Service

Council continues to deliver an efficient and effective

customer service experience through its customer

contact centre and eight regional service offices.

A number of new initiatives were launched throughout

the year to provide residents with even more options

to contact council. These included the implementation

of a program to bring senior staff members to regional

offices, the introduction of video conferencing facilities

at regional hubs and the expansion of online options

to include animal registrations and payment for most

council services.

We reached out to local communities and community

groups through our Community Liaison Officer

engagement and presence, and the introduction of the

Councillor/Community Engagement Forums.

These forums, scheduled across the Toowoomba

Regional Council area, provided residents with an

opportunity to discuss local issues first hand with

the Mayor, Councillors and senior staff members

within council.

Figures for the 2012/2013 Financial Year:

Average talk time (talk plus hold) 263 seconds

First Call Resolution (% of calls closed first call) 97.51%

Average speed of answer 20 seconds

Average handling time (talk time plus

hold plus wrap time) 455 seconds

2012-2013

Financial Year

Avg Speed of Answer 20 seconds

Grade of Service (GOS)82.23% answered

within 20 seconds

Calls Answered 152,840

Calls Abandoned 3.07%

Average Handling Time (AHT)455 secs

(7mins 35secs)

After Call Work component192 secs

(3mins 12secs)

Counter Transactions 74,186

Counter AHT476 secs

(7mins 56secs)

Looking forward

Throughout the 2013/14 financial year, Customer

Service will:

• Further expand our Video Conferencing

capabilities to our regional offices

• Continue to explore new opportunities and

initiatives to make it easier to talk to council

• Build and strengthen our involvement with the

community by further developing our Councillor

Community Engagement Forums, providing

greater access and visibility via My Community

Directory, and the work undertaken by our

Community Liaison Officers.


People & Organisational Development

The People and Organisational Branch (POD) plays a

vital role in assisting Toowoomba Regional Council

achieve its Corporate Plan objectives and to continue

to be an employer of choice. In 2012/13, POD Branch

focused on:

• Developing and implementing workforce

and succession planning strategies

• Implementing Certified Agreements

• Continuing to develop and implement

programs that promote and enhance staff

health and wellbeing

• Gauging the engagement of staff through the

‘staff survey’ and working with stakeholders to

implement outcomes of the survey.

Continuing to develop effective strategies which will

assist Council in addressing challenges brought about

by the aging workforce will continue to be a priority.

Employee Relations

The Toowoomba Regional Council Number 2

Employees Certified Agreement paid the last pay

increase provided for under the Agreement on 1 August

2013. The nominal Expiry date of that Agreement is 31

July 2014 and as such negotiations for the replacement

Enterprise Agreement will commence in the New Year

of 2014. The Toowoomba Regional Council Number 2

Salaried Officers Certified Agreement in contrast, has

a nominal expiry date of 28 February 2015 and as such

no negotiations will be undertaken in the 2013/2014

financial year.

Apprentices and Trainees

During the 2012/13 financial year Council appointed 28

trainees and apprentices under the First Start program.

Our new group of trainees consisted of 11 women,

17 men, 1 Aboriginal and Torres Strait Islander people,

no persons with a disability and non-English speaking

background and 22 young people aged 15-24 years.

Year Men Women

Non-English

speaking

background

Aboriginal and

Torres Strait

Islander Peoples

People with

Disabilities

Total number

of employees

2012-13 1079 562 49 30 8 1641

2011-12 1093 569 47 29 11 1662


Workplace Health and Safety

The Local Government Workcare (LGW) Scheme contribution Rate for 2013-2014 has risen from 1.431% to 1.50%, a

rise of 4.82. Toowoomba Regional Council’s contribution rate has risen from .879% to .916%, a rise of 4.2%. Although

a rise in our contribution rate is not desirable it should be noted that the rise in our contribution rate is less than the

average, with the actual contribution rate still the lowest amongst similar councils.

The rise is due to industry trends and the actual increase is less than the scheme rate and reflects Council’s continued

good performance in the management of Work Health and Safety and work related injuries.

Employee Engagement

Our staff engagement survey tool “Your Voice” has

provided Council with a unique opportunity to improve

interactions between staff and identify strategies to

advance the longer term goals of the organisation.

The “Your Voice” survey is now used in all 27 Branches

across Council as an improvement tool to increase

the Branches overall performance and contribution

to Council. Each Branch was initially tasked to identify

at least 3 local action plans from the survey as being

relevant, important and strategically applicable to the

ongoing future success of the Branch and Council.

Initially, 205 actions were identified and each Branch

has progressively addressed each action plan to ensure

that each target is achieved. Currently 59% of all

action plans have been completed across Council with

increasing the quality workplace communication being

one of the more common actions being addressed.

LTIFR

LTIFR 2011-2012

Scheme Rate

LTIFR 2010-2011

LTIFR 2012-2013

14.00

16.00

18.00

15.00

17.00

17.45

15.59

16.05

18.19

19.00

LTIFR

LTIFR 2011-2012

Scheme Rate

LTIFR 2010-2011

LTIFR 2012-2013

0.00

10.00

20.00

5.00

15.00

10.55

4.40

6.81

18.35


Stakeholder Engagement & Communication

Throughout 2012/13 Stakeholder Engagement

and Communication Branch focused on strategic-

communications in direct support to major projects

and on specific stakeholder engagement tasks

including the successful “Councillor Community

Engagement Sessions”.

The Branch also provided media liaison, advertising,

graphic design, Web content, speechwriting, video

and stills images production and stakeholder

engagement services to the Council.

Initiatives made during the year include the

establishment of a Council Web Television studio.

Capitalising on the increasing use of social media and

Web-based communication tools Council developed

the in-house Web TV capability to produce a weekly

“Council News” segment that is hosted on YouTube,

as well as regular video segments on any number of

topics of interest to the community.

Community response has been positive with a total of

122 individual segments attracting thousands of hits

and a regular audience of approximately

17,500 people.

Council’s flagship website has seen more than one

million visits during 2012/13, while better than 1,500

individual posts were made on Council’s Facebook

page, with 23,600 “likes’ registered as a result.

Council “Tweeted” 1500 times throughout the year,

attracting more than 2670 followers seeking up to

date information on scheduled events as well as the

unexpected such as the Australia Day flooding.

Stakeholder Engagement and Communication Branch

also communicated with residents via traditional

media, issuing more than 580 media releases, alerts or

speeches for use by elected representatives.

The Branch issued almost 500 print media

advertisements, commissioned and wrote 11 “Council

Connections” episodes that ran on the Seven Network,

produced 11 separate radio campaigns and a dozen

different television campaigns through 2012/13.


Governance

The Council is the decision-making body for Council

business; however, to manage the decision making

process, five committees were established following

the election to focus on:

• Planning and Development

• Water and Waste

• Infrastructure

• Environment and Community

• Finance and Business Strategy

All Councillors are members of each of the five

committees with each committee having a chair.

Portfolio leaders have been appointed to the four

committees to share the workload. The committees

reflect Council’s organisational structure.

Agendas and Minutes for the meetings are published

on Council’s website to demonstrate Council’s

transparency and accountability.

Council also hosts a range of civic functions, including

the over 80’s Christmas Party, the Carnival of Flowers

Garden Party, five citizenship ceremonies, the Mayor’s

Prayer Breakfast and Mayoral Medals Awards.

Another function managed by Governance Branch

is Council’s internal audit to assesses and evaluate

control measures to manage Council’s operational

risks. This has been established in accordance with

section 105 (1) of the Local Government Act 2009 and

section 207 of the Local Government Regulation 2012.

Council has established a co-sourced model of

service delivery in partnership with KPMG to assist in

undertaking an independent and objective internal

audit. This arrangement provides Council with access

to extensive expertise and specialist skills, seamless

delivery of services and the opportunity to mentor,

build capacity and drive the development of new

business models.

Council’s Audit Committee is established in

accordance with section 105(2) of the Local

Government Act 2009, section 210 of the Local

Government Regulation 2012. The Committee is

an advisory Committee to Toowoomba Regional

Council (Council) pursuant to section 264 of the

Local Government Regulation 2012. The primary

objective of the Committee is to assist Council in

fulfilling its corporate governance role and oversight

responsibilities relating to accounting and

reporting practices.

Council’s Audit Committee was reviewed and

restructured during 2011/12 to reflect ‘better practice’

and the new regulations. The new Committee

includes four independent and external members,

with two Councillors.

Looking forward

Throughout the 2013/14 financial year,

Governance will:

• Review and ensure compliance with policies,

standards, codes and other legislative

requirements, and;

• Integrate audit and risk management to improve

assurance and value to Council.


Legislative Information 2012/13

REMUNERATION RATES*

Resolution made by Council

on January 24, 2012

Resolution made by Council

on January 22, 2013

From 1 January to 31 December 2012 From 1 January to 31 December 2013

Mayor $ 150,864 pa $154,636 pa

Deputy Mayor $ 102,862 pa $105,434 pa

Councillor $ 89,147 pa $91,376 pa

*Set by the Local Government Remuneration Remuneration and Discipline Tribunal

Resolutions made by Council

1. That Council adopt the remuneration payable to Councillors as set by the Local Government Remuneration

and Discipline Tribunal, as follows:

CONTENTS

Resolutions made by Council 53

Councillors 54

Councillor remuneration,

including superannuation contribution 54

Councillor expenses, reimbursements

and vehicles 54

TRC expenses reimbursement policy 55

Facility/device provided for Councillor use 58

Orders and recommendations 59

Competitive neutrality complaints 59

Executive remuneration 59

Overseas travel 60

Council meeting attendance 60

Complaints made, resolved and unresolved 61

Resolution made by Council November 18, 2008.

1. That Council adopt the approved amended Councillor Expenses Reimbursement Policy pursuant to section 236B

and 250AR Local Government Act 1993, to authorise the payment of reasonable expenses and the provision of

facilities associated with the discharge of Councillors’ duties and responsibilities.

2. That public notification about the Councillor Expenses Reimbursement Policy be made pursuant to

section 186 of the Local Government Regulation 2012.


COUNCILLOR REMUNERATION PAID

Councillor Remuneration Superannuation (Council Contribution – 12%)

Antonio, Paul Cr $152,658.09 $18,319.56

Williams, Mike Cr $104,088.74 $12,490.68

Cahill, Bill Cr $90,209.92 $10,825.00

Glasheen, Anne Cr $90,209.92 $10,825.00

Scotney, Ros Cr $90,209.92 $10,825.00

Taylor, Carol Cr $90,209.92 $10,825.00

Sommerfield, Nancy Cr $90,209.92 $10,825.00

McDonald, Geoff Cr $90,209.92 $10,825.00

Gouldson, John Cr $90,209.92 $10,825.00

Tait, Chris Cr $90,209.92 $10,825.00

Englart, Sue Cr $90,209.92 $10,825.00

Total $1,068,636.11 $128,235.24

COUNCILLOR EXPENSES, REIMBURSEMENTS AND VEHICLES

Councillor AccommodationProfessional

Development

Travel

& Transfers

Council Vehicle

Meals Hospitality TotalProvided

Councillor

PaymentCost

Antonio, Paul Cr $739.74 $2,583.06 $2,325.41 Y -$3,027.22 $30,026.16 $1,123.31 $247.09 $34,017.55

Williams, Mike Cr $1,564.50 $1,033.71 $2,501.82 Y -$3,027.22 $15,768.00 $163.64 $18,004.45

Cahill, Bill Cr $197.45 $1,451.50 $121.36 Y -$3,027.22 $19,920.00 $19.93 $18,683.02

Glasheen, Anne Cr $1,140.10 $3,478.71 $1,435.83 Y -$3,027.22 $23,856.00 $266.17 $27,149.59

Scotney, Ros Cr $255.79 $15,458.66 N $15,714.45

Taylor, Carol Cr $1,980.55 $4,735.47 $2,336.67 Y -$3,027.22 $13,944.00 $684.11 $20,653.58

Sommerfield, Nancy Cr $1,181.15 $4,853.80 $3,242.09 Part -$2,960.85 $18,968.88 $537.55 $25,822.62

McDonald, Geoff Cr $1,958.15 $877.36 N $2,835.51

Gouldson, John Cr $336.53 $4,461.15 $790.12 Part -$2,562.62 $11,056.80 $14,081.98

Tait, Chris Cr $615.51 Part -$2,902.77 $12,556.80 $84.94 $10,354.48

Englart, Sue Cr $396.69 $2,404.50 Part -$1,168.82 $4,316.41 $5,948.78

Total $7,140.02 $25,823.54 $31,493.82 -$24,731.16 $150,413.05 $2,879.65 $247.09 $193,266.01

Councillors

Councillor remuneration, including superannuation contribution (as required by S186 (a) of the Local Government Regulation 2012)

Councillor expenses, reimbursements and vehicles (as required by S186 (b) of the Local Government Regulation 2012)


TRC Expenses Reimbursement Policy

1. Policy title

Expenses Reimbursement Policy (Adopted by Council

19 November 2008 - Committee of the Council - 11 and

12 November 2008 - Clause 21)

2. Purpose

The purpose of this policy is to set the parameters

to authorise the payment of reasonable expenses

incurred, or to be incurred, by councillors; and provide

facilities, including, administrative support staff, to assist

councillors to discharge their duties and responsibilities,

having regard to local circumstances.

3. Organisational scope

This policy applies to the Mayor, Deputy Mayor and

Councillors and is made pursuant to Section 236B

and 250AR of the Local Government Act 1993 and the

principles approved by the Minister.

4. Policy statement

This policy, when approved by the chief executive

of the Department and adopted by Council,

authorises the:

• Payment of reasonable expenses incurred, or

to be incurred, by Councillors; and Provision of

facilities, including, administrative support staff, to

assist Councillors in discharging their duties and

responsibilities.

• Where Councillors have special needs or suffer from

some form of impairment, the

• special access and equity needs of the Councillor

may result in the provision of modified furniture,

voice-activated software, larger computer monitors,

or other changes to this policy as required.

5. Definitions

Approved: means approved by Council resolution.

Chief Executive of the department: the Director

General of the Department of Local Government, Sport

and Recreation.

Council business: Activities conducted on behalf of

Council where a Councillor is required to undertake

certain tasks to satisfy legislative requirements, perform

ceremonial activities, or achieve business objectives of

the Council. Council business should result in a benefit

being achieved either for the local government and/or

the local community.

This includes:

• Preparing for, attending and participating in

Council meetings, committee meetings

• workshops, deputations and inspections

• Attending conferences of local government

industry associations or professional bodies

(i.e. LGAQ, UDIA AIOP, etc)

• Attending civic ceremonies and community

events such as representing Council at Anzac Day

ceremonies or opening a school fete, where they

have been formally invited in their capacity as

Councillor to undertake the official duty

• Attending public meetings, annual meetings

or presentation dinners where invited as

a Councillor

• Attending meetings of community groups

(Scout Associations, Progress Associations, etc)

where invited to speak about Council programs or

initiatives

• Private meetings with constituents (residents,

ratepayers, community groups, developers, etc),

where arranged through official Council channels

and details of discussions are documented in

official records or diaries.

Attending or participating in a community event,

community group, or being a representative on a board

as a community member is not regarded as ‘Official

Council Business’.

Councillors: includes the Mayor, Deputy Mayor and

other Councillors, unless specifically identified.

Expense: Expenses are payments reasonably incurred,

or to be incurred, in connection with Councillors

discharging their duties. The expenses may be either

reimbursed to Councillors or paid direct by Council for

something that is deemed a necessary cost or charge.

Expenses are not included as remuneration.

Facility: Facilities provided to Councillors that are

the ‘tools of trade’ and required to enable them to

perform their duties with relative ease and at a standard

appropriate to fulfil the community expectation for

their role.

Private vehicle use: Use of a vehicle for other than

official Council business is private use.

Professional development: encompasses all types

of facilitated learning opportunities, for example,

training provided by a Government Department (e.g.

Department of Local Government), or Industry Body

(e.g. Local Government Association of Queensland).

Purchase of limited private use rights: In lieu

of keeping a vehicle log and paying Council for any

private use, based on actual kilometres, Councillors

may purchase the rights to the limited private use of

the Council vehicle at a cost of $2,800 pa (indexed to

the CPI). This cost has been determined by estimating

a fair value for private use, based on the variable

costs in operating a vehicle (fuel, general and routine

maintenance and tyres) plus increased depreciation.

Reasonable: Councils must make sound judgements

and consider what is prudent, responsible and

acceptable to the community when determining

reasonable levels of facilities and expenditure.


6. Principles

This policy has been written to be compliant with the

four underpinning principles set by the Minister, i.e.

• Use of Public Money in the public interest by

responsible budgeting and accounting

• Fair and reasonable allocation of Council resources

(allowances, facilities and other benefits)

• Transparent decision making by public disclosure

of policy and resolutions; and

• Accountability for expenditure and use of facilities

through full justification and acquittal.

7. Policy content

7.1 Commencement

The Toowoomba Regional Council Expenses

Reimbursement Policy will take effect immediately it

is adopted by Council (following the endorsement of

the Chief Executive of the Department). The previous

Expenses Reimbursement Policy will cease to have

effect at this date.

7.2 Limitation

This policy deals with reimbursement of expenses

or provision of a facility to Councillors, but does not

apply to:

• The conduct of Civic Functions; or

• The remuneration of Councillors.

7.3 General entitlement

Councillors are entitled to be reimbursed for expenses

incurred in representing Council and provided with

facilities to assist them in undertaking their duties, as

described below.

7.4 Expenses

7.4.1 Professional development

Entitlement: Council encourages Councillors

to undertake relevant professional development

and will pay for / reimburse Councillors for all

associated reasonable costs (including registration,

travel, accommodation, meals, etc) without further

authorisation, where the activity is:

• associated with the Councillor’s portfolio; or

• organised by a Government Agency or an Industry

body (e.g. LGAQ, ALGWA, COMSEQ).

Where Professional Development opportunities arise

that are outside of these parameters, Council approval

will be required. Note: Registrations should be made

in sufficient time to take advantage of any ‘early bird’

discounts.

7.4.2 Travel costs

Entitlement: Councillors are entitled to be reimbursed

for all travel costs (including local, regional, intrastate

and overseas travel) when representing Council on

Council business.

Vehicles: Councillors may elect to either

(but not both):

• Use their personal vehicle for Council business

and claim an allowance for the kilometres

travelled. Such allowance will be the rate set by

the Australian Taxation Office for vehicle usage

and based on a log book kept by the Councillor

that records the purpose of each trip for business

purposes; or

• Use a Council-provided vehicle (see section 7.5.5

and the definition of ’Purchase of Limited Private

Use Rights’ in section 5).

Travel bookings: All Councillor travel approved by

this policy or Council will be booked and paid for by

Council. Economy class is to be used where possible

although business class may be approved in certain

circumstances (e.g. where the duration of the flight

exceeds 2 hours). Airline tickets will not be transferable

and will only be procured for the Councillor’s travel

on Council business. They will not be used to offset

other unapproved expenses. (e.g. cost of partner or

spouse accompanying the Councillor.) Travel Insurance

is payable to cover Councillors travelling for official

Council businesses.

Notes:

• Requests for travel should be made in sufficient

time to take advantage of discounts and gain

access to the widest range of flights

• Councillors are to travel via the most direct route,

using the most economical and efficient mode

of transport

• All fines incurred while travelling in either Council

or privately owned vehicles when attending to

Council business, will be the responsibility of the

Councillor incurring the fine. This does not include

toll fees

• Councillors will be responsible for all private costs

(e.g. applying for or renewing their passports).

7.4.3 Accommodation

Entitlement: Councillors will be entitled to stay at

motel / hotel accommodation (3 or 4 star) when it is

considered necessary to attend to Council business,

or where it is not practical for the Councillor to return

home for the night. When attending conferences or

workshops, accommodation will be booked and paid

for by Council and will, where practical, take advantage

of the package provided by conference organisers

unless Council has granted prior approval.

Where accommodation is provided outside of the

region, Council may pay an additional Incidental

Daily Allowance of $20.00 per day to cover additional

incidental costs (phone calls, newspapers, laundry / dry

cleaning, etc) incurred while Councillors are travelling

and staying away from home overnight.

Note: Requests for accommodation should be

made in sufficient time to take advantage of discounts

and gain access to the widest range

of accommodation options.


7.4.4 Meals


for the cost of a meal when travelling or attending to

Council business outside the region. Provided:

• The Councillor incurs the cost personally; and

• The meal was not provided:

• As part of the registration costs of the activity/

event; or

• During a funded flight.

7.4.5 Hospitality expenses

Entitlement: Councillors are entitled for

reimbursement of reasonable costs to entertain

dignitaries. Hospitality expenses may include meals,

appropriate gifts and reasonable alcohol.

7.4.6 Transfer expenses


for transfer costs (e.g. taxi fares or reimbursement of

public transport tickets (rail, ferry, bus) associated with

travelling for Council business.

7.5 Provision of facilities

7.5.1 Administrative tools and access to

Council office amenities

Entitlement: Councillors are entitled to use the

following facilities:

• Desk, shared office space and meeting rooms in the

City Hall, together with ‘hot desk’ facilities at each

service centre (bookings need to be made through

the Manager of the Service Centre)

• Shared access to office equipment, including a

multi-purpose photocopier/scanner/printer

• Home office facilities including multi-function

device (photocopier/scanner/printer)

• Secretarial support; and

• A choice of:

• a mobile phone or Blackberry (with or without a

hands-free kit); and

• Laptop computer or desktop computer, both with

internet access.

Notes:

• Provision of a Council-provided computer is

primarily for Council business, however, incidental

private use is allowed where usage complies with

Council’s policies;

• Private phone calls, text messages, etc shall be

reimbursed by the Councillor at the rates charged

to Council; and

• Council facilities (including stationery) are not to be

used for personal or political purposes.

7.5.2 Maintenance costs of any

Council-owned equipment.

Responsibility: Council will be responsible for the

ongoing maintenance and reasonable wear and tear

costs of Council-owned equipment that is supplied to

Councillors for official business use. This includes the

replacement of any facilities that fall under Council’s

asset replacement program.

7.5.3 Personal Protective Equipment (PPE)

Entitlement: Councillors will be provided with all

necessary safety equipment (to the standard supplied

to employees). Councillors are expected to observe

the appropriate Workplace Health and Safety measures

when at any workplace.

7.5.4 Identification, uniform, etc.

Councillors will be provided with all necessary identity

cards, access cards, name badges and be eligible to

participate in the same Corporate Wardrobe scheme and

under the same conditions that applies to employees.

7.5.5 Vehicle

Entitlement: Councillors may elect to:

• Use their own vehicle for Council business

(see section 7.1.2); or

• Purchase the limited private usage of a Council-

provided vehicle and execute a Private Use of

Motor Vehicle Agreement with Council as attached

as Schedule A.

The maximum value of the vehicle provided by Council

will be:

• For Councillors – to the value equivalent to the

value set for Council Managers; and

• For the Mayor – to the value equivalent to the value

set for Council Executive officers.

Note:

• Councillors are to travel via the most direct route,

using the most economical and efficient mode

of transport although incidental deviations are

allowed where the

• distance travelled is not material; and

• All fines incurred while travelling in either Council

or privately owned vehicles when attending to

Council business, will be the responsibility of the

Councillor incurring the fine. This does not include

toll fees.

7.5.6 Operating (including fuel costs)

Entitlement: Council will meet all operating costs and

provide fuel cards for Councillors driving a Council-

owned vehicle.


7.5.7 Car parking amenities

Entitlement: Councillors will be provided with car

parking at the rear of the City Hall, Toowoomba.

Where parking outside the region on Council business,

Councillors will be entitled to be reimbursed for

the cost of parking upon making a claim on the

approved form.

7.5.8 Insurance cover

Responsibility: The Council has included Councillors

in its Workers’ Compensation coverage (Local

Government Self Insurance Scheme – LGW) that

provides for a level of benefits substantially the same

as for an employee of Council with the exception

that elected members can not bring a common law

damages action against Council under the Worker’s

Compensation & Rehabilitation Act 2003.

This covers Councillors while they are engaged in

official Council business. Activities would include,

but are not limited to, such things as attending a

Council meeting or workshop, representing Council

at an official function, or attending activities at

another Council or location that is relevant to

their elected position.

Benefits under this scheme would consider the

employment circumstances of any injured person.

Should the Councillor be self-employed or undertake

other work for an employer other than a Council and

was incapacitated for one or both occupations then

regard would also be had for the actual income loss

and a rate of pay calculated in terms of the Act.

The Council has included Councillors under its

Professional Indemnity policy (Local Government

Mutual – LGM).

8 . Claims for reimbursement

All claims for reimbursement of expenses will be made

on the approved form and submitted with original

receipts to the Manager, Governance

and Administration.

Where claims are certified by a Councillor as complying

with this policy, no other authorisation for payment will

be necessary. Claims must be presented within

3 months of incurring the expense and claims will

be paid on a monthly basis.

9. Councillors accept full responsibility

for the accuracy of each claim

Failure to comply with this policy, falsifying claims or

logbooks or the misuse of facilities may breach the

Councillors Code of Conduct and / or represent an

offence under the Criminal Code and may be referred to

the Crime and Misconduct Commission.

10 . Cancellation of travel and accommodation

If a Councillor, without reasonable excuse, cancels travel

or accommodation previously planned and booked

by the Council, then the Councillor will be required

to reimburse to the Council, all costs that are not

recoverable through travel insurance.

11. Reporting

The Manager, Governance and Administration shall

submit quarterly reports to Councillors on all categories

of expenses reimbursed to Councillors. A report

summarising all expenditure in relation to this policy

shall be included in the Council’s Annual Report.

FACILITY/DEVICE PROVIDED FOR COUNCILLOR USE

Councillor Laptop Computer SmartPhone iPad Printer

Antonio, Paul Cr Yes Yes Yes

Williams, Mike Cr Yes Yes Yes

Cahill, Bill Cr Yes Yes Yes Yes

Glasheen, Anne Cr Yes Yes Yes Yes

Scotney, Ros Cr Yes Yes Yes

Taylor, Carol Cr Yes Yes Yes

Sommerfield, Nancy Cr Yes Yes Yes

McDonald, Geoff Cr Yes Yes Yes

Gouldson, John Cr Yes Yes Yes

Tait, Chris Cr Yes Yes Yes

Englart, Sue Cr Yes Yes Yes

Facility/device provided for Councillor use (as required by S186 (b) of the Local Government Regulation 2012)


Orders and recommendations Made under s180 or 181 of the Act (Inappropriate Conduct of a Councillor and Disciplinary action taken): Nil

Competitive neutrality complaints

ORDERS AND RECOMMENDATIONS

Complaints about the conduct or performance of Councillors (as required by S186 of the Local Government Regulation 2012). Number

Orders and recommendations made under section 180(2) or (4) of the Act,

and orders made under section 181 of the Act.0

the name of each councillor for whom an order or recommendation was made under

section 180 of the Act or an order was made under section 181 of the Act.N/A

Description of the misconduct or inappropriate conduct engaged in by

each of the councillors.N/A

Summary of the order or recommendation made for each councillor. N/A

Complaints about the conduct or performance of councillors for which no further action

was taken under section 176C(2) of the Act.0

Complaints referred to the Chief Executive Officer. 0

Executive under section 176C(3)(a)(i) of the Act. 0

Complaints referred to the mayor under section 176C(3)(a)(ii) or (b)(i) of the Act. 0

Complaints referred to the department’s Chief Executive under section 176C(4)(a) of the Act 0

Complaints assessed by the Chief Executive officer as being about official misconduct. 0

Complaints heard by a regional conduct review panel. 0

Complaints heard by the tribunal. 0

Complaints to which section 176C(6) of the Act applied. 0

COMPETITIVE NEUTRALITY COMPLAINTS

Investigation Notices Given

References to QCA

Referee Recommendations

QCA Recommentdations

Business Activities Accredited

Nil Nil Nil Nil Type 2

Water & Wastewater

Roads

Private Works

Type 3

Fleet & Plant Services

Building Certification

Aquatic Facilities

Quarries

Cemeteries

Refuse Collection

Waste Management

Areodromes

Laboratory Services

EXECUTIVE REMUNERATION

Number of Senior contracted staff Total remuneration range*

1 $300,000 - $350,000

5 $200,000 - $250,000

1 $100,000 - $150,000

1 (Part year remuneration) $50,000 - $100,000

*The total remuneration includes annual salary, superannuation and non-cash benefits.


OVERSEAS TRAVEL

Name Position Destination Purpose Cost

Antonio, Paul Cr Mayor Wanganui (New Zealand) Promote Sister City Relationships $1,803.51

Williams, Mike Cr Deputy Mayor Guangzhou (China) Economic Development $3,357.60

Glasheen, Anne Cr Councillor

Wanganui (New Zealand) Promote Sister City Relationships $2,403.91

Paju (Korea)Paju Chamber of Commerce

& Industry Business Expo $2,308.63

Taylor, Carol Cr Councillor Wanganui (New Zealand) Promote Sister City Relationships $1,957.72

Sommerfield, Nancy Cr Councillor Wanganui (New Zealand) Promote Sister City Relationships $1,764.03

Garmany, Shamus

Principal

Economic

Development

Officer

Guangzhou (China) Economic Development $3,456.78

Morey, JaneInternational

SecretariatWanganui (New Zealand) Promote Sister City Relationships

$4,309.79

Allpass, AndrewSports Tourism

OfficerWanganui (New Zealand) Promote Sister City Relationships

Somers, Stewart

General

Manager

Planning &

Development

Paju (Korea)Paju Chamber of Commerce

& Industry Business Expo$2,325.35

Total Cost $23,687.32

COUNCIL MEETING ATTENDANCE

MEETINGS ATTENDED ABSENT

COMMITTEE

PARTIAL

ATTENDANCE

– COMMITTEE

MEEETING

ORDINARY/

SPECIAL

OFFICIAL

COUNCIL

BUSINESS

ILL OR

PERSONAL

REASONS

Cr. R.P. Antonio 51 0 17 5 0

Cr. W.W. Cahill 48 0 16 3 6

Cr. S.M. Englart 48 0 16 0 9

Cr. A.C. Glasheen 49 1 17 1 5

Cr. J.J. Gouldson 48 0 18 2 5

Cr. G.C. McDonald 55 0 17 0 1

Cr. R.S. Scotney 53 2 17 0 1

Cr. N.M. Sommerfield 53 0 17 3 0

Cr. C.R. Tait 55 0 18 0 0

Cr. C.E. Taylor 51 0 15 5 2

Cr. M.A. Williams 55 0 16 1 1

Total Meetings 55 18

Overseas travel (as required by S188 of the Local Government Regulation 2012)

Council meeting attendance


Complaints made, resolved and unresolved

Toowoomba Regional Council’s commitment to dealing with administrative action complaints

Council is committed to providing the highest quality and level of service to the community and

welcomes feedback. Administrative action complaints encompass all complaints made to Council about its

administrative actions. Council is committed to dealing fairly with all complaints in a timely manner and at

the local level where possible.

Internal reviews of Administrative Actions are undertaken at 2 levels, with the initial review undertaken by

the operational area (predominantly undertaken by the Environmental Health Branch (involving Regulated

Parking and Animal Management) with the Governance Branch undertaking subsequent reviews and

reviews of Information Privacy, Right to Information applications and other matters. The Branch ensures fair

outcomes are delivered without the need for complainants to resort to the court system.

Implementation of the complaints management process and an assessment of performance

Council’s performance in resolving administrative action complaints has been significant. A total of

227,026 contacts were made to Council in 2012-13, of these, 0.25% were administrative action complaints.

Of the 560 administrative action complaints processed in the 2012/13 year, 98% were resolved with 43%

substantiated. The substantial reduction in the number of unresolved (carry-over complaints) from 147

to just 7 has been particularly pleasing.

The investigation of administrative action complaints contribute to the improvement of Council services

through the identification of systemic issues and recommendations to the relevant areas of Council to

remedy the shortcomings.

The statistics demonstrate Toowoomba Regional Council’s commitment to undertaking reviews of

administrative actions in an objective and independent manner. Where complaints are substantiated,

Council endeavours to learn from its mistakes.

Administrative Action Complaints Processed 2011/12 & 2012/13

Unresolved 2011/12 Made 2012/13 Resolved 2012/13 Unresolved 2012/13

147 420 557 10


Community Financial Report 2012/13

Purpose of the Community Financial Report

The purpose of the Community Financial Report is to

give community members a plain English summary

of Council’s Financial Statements. In accordance with

Section 179 of Local Government Regulation 2012 the

report focuses on:

• Statement of Comprehensive Income

• Statement of Financial Position

• Statement of Changes in Equity

• Statement of Cash Flows

• Measures of Financial Sustainability

Council’s Financial Statements must be certified by

both the Mayor and the Chief Executive Officer as

“presenting fairly” the Council’s financial results for the

year. They are also required to be adopted by Council –

ensuring both responsibility for and ownership of the

Financial Statements by management and

elected representatives.

Highlights from 2012/13

Toowoomba Regional Council continued to deliver

sound financial results for the 2012/13 year. Some

highlights of our results were:

• Increase in capital funding for flood repair works

• Completion of several major flood recovery projects.

Statement of Comprehensive Income

The Statement of Comprehensive Income is often

referred to as the Profit and Loss statement. This

statement shows what Council has earned (revenue) and

what Council has spent (expenses) throughout the year.

In summary, Council’s result for the reporting period was:

What we have earned (Revenue) $’000’s

Recurrent Revenue 260,099

Capital Revenue 104,523

Total Revenue 364,622

What we have spent (Expenses) $’000’s

Recurrent Expenses 260,279

Capital Expenses 2,075

Total Expenses 262,354

Net Result 102,268

The Net Result represents the money that is available

for council to upgrade or build new community assets,

either now or in the future.

CONTENTS

Purpose of the Community Financial Report 63

Highlights from 2012/13 63

Statement of Comprehensive Income 63

What we earned 64

What we have spent 64

Statement of Financial Position 64

What do we own? 64

What did we spend on assets? 65

What do we owe? 65

Statement of Changes of Equity 65

Statement of Cash Flows 65

Financial Sustainability Measures 66

Summary 67


What we have spent

Council incurs both recurrent expenses and capital

expenses.

Recurrent expenses are the main expense of Council

and represent the cost of providing services, operating

facilities and maintaining assets. These include

employee costs, materials and services, finance costs

and depreciation.

Statement of Financial Position

The Statement of Financial Position is often referred

to as the Balance Sheet and is a snapshot of the

financial position of Council at 30 June. The statement

measures what Council owns (Assets) and what Council

owes (Liabilities). The difference between these two

components is the net wealth (Equity) of Council.

Assets and Liabilities are divided between Current and

Non-Current. Generally, an item is classified as current

if it is expected to be realised or settled within twelve

months. Other items are classified as Non-Current.

In summary, Council’s position at 30 June 2013 was:

$’000’s

Current Assets 199,979

Non-Current Assets 3,844,757

Total Assets (What We Own) 4,044,736

Current Liabilities 52,869

Non-Current Liabilities 247,369

Total Liabilities (What We Owe) 300,238

Total Community Equity 3,744,498

Depreciation and Amortisation Expense makes up

approximately one quarter of Council’s operating expenses.

This item represents an allocation of the use or deterioration

of the community assets over the expected life of the assets.

How Council performs in managing its assets is explained

in the Statement of Financial Position and Measures of

Financial Sustainability sections of this report.

What do we own?

Most of Council’s current assets are cash and other

receivables.

Council’s major asset class is Property, Plant &

Equipment. These assets make up 95% of Council’s

assets. Infrastructure assets such as roads, drainage,

water and wastewater make up the bulk of the

property, plant and equipment and provide benefit

direct to the community.

Cash assets and cash

equivalents 4%

Trade and other

receivables 1%

Property, plant and

equipment 95%

What are our assets

Employee costs 38%

Materials and services 31%

Finance costs 4%

Depreciation

and amortisation 27%

Recurrent expenses

What we have earned

There are two main categories of revenue for the

financial year – recurrent revenue and capital revenue.

Recurrent Revenue

Council’s recurrent revenue is money raised that is used

to fund the operations of council. Recurrent revenue is

the major source of revenue for Council and primarily

earned from sources such as, Rates and Levies, and Fees

and Charges.

Council also aims to maximise its revenue from other

sources by actively pursuing grants and subsidies from

the state and federal government and investing surplus

funds to earn interest.

Capital Revenue

Council’s capital revenue is used to construct council’s

assets now and in the future. Council’s capital revenue

consists of grants, contributions and subsidies,

developer contributions as well as gain on the disposal

of fixed assets.

Total revenue for the year increased by $47m from the

previous year. The main reason for this increase is the

increase in Capital Grants received to fund major flood

repairs from the 2011 flood event, and 2013 extreme

weather and flood events.

Rate and levies 52%

Fees and charges 9%

Contract works 3%

Grant, subsidies

and contributions 5%

Interest revenue 2%

Capital revenue 29%

What we have earned


What do we owe?

Liabilities are the amounts councils owes to suppliers,

employees and lenders both now and in the future. This

also includes provisions for future entitlements which

comprise of money which we will pay our employees

in the future (e.g. Long Service Leave) and money set

aside to fund the future rehabilitation of our refuse sites

and quarry pits.

The majority of council’s liabilities are non-current and

represent long-term loans taken out to undertake

the construction and purchase of community assets.

Council reviews its loan requirements on an annual

basis. Total liabilities as at 30 June 2013 were $0.3m.

Statement of Changes in Equity

The difference between assets and liabilities is the total

community equity or the net wealth of the Council.

The Statement of Changes in Equity shows the overall

change in Council’s “net wealth” over the year. At 30

June 2013 this was an amount of $3.744m (that is

Assets of $4.044m less Liabilities of $0.3m)

This community equity consists of an asset revaluation

reserve and retained surpluses.

The asset revaluation surplus comprises amounts

representing the change in the value of Council’s assets

over time.

Council’s retained surplus represents amounts available

to be invested into assets (now or in the future) to

provide services to the community. The net result from

the statement of comprehensive income changes the

balance of the retained surplus.

Statement of Cash Flows

The Statement of Cash Flows shows where Council’s

cash came from and how it was spent throughout the

year. This differs from the earlier reports as “non-cash

items”, such as depreciation and donated assets, are

excluded.

$’000’s

Opening Balance 171,292

Plus Cash Received 410,420

Less Cash Spent 417,727

Cash Available at End of Year 163,985

Cash available is used to invest and utilise for future

outlays. Council’s cash is wisely invested so the interest

earned contributes to the funding of operational

expenses.

What did we spend on assets?

What we spend to build or enhance our assets is

reflected in the Statement of Financial Position as it

increases the value of our assets.

A significant amount of council’s activities are focussed

on the maintenance, upgrade and construction of

fixed assets to ensure there are adequate infrastructure

services for community use. These activities are

undertaken in accordance with Council’s long-term asset

management plan which covers a period of ten years.

This year council spent $193.3m to renew, upgrade and

build new assets for the community. The graph below

shows the how the money was spent on different types

of assets.

In accordance with Australian Accounting Standards,

Council records assets at their fair value. Re-valuations

of each asset class are undertaken on a regular basis

to ensure the accurate recording of fair value. In 2013

this resulted in a revaluation surplus of $94.8m which

was included as Other Comprehensive Income on the

Statement of Comprehensive Income. This is a non-cash

adjustment to reflect the increase in asset values.

Trade & other payables 10%

Provisions 37%

Borrowings 52%

Other 1%

What do we owe

Investment in capital assets 60%

Asset revaluation surplus 40%

Equity (Net Wealth)

Capital Expenditure by

Asset Class

Land 1%

Buildings 2%

Plant & equipment 7%

Road & bridge network 62%

Water 3%

Wastewater 20%

Drainage 2%

Other assets 3%


225.00%

200.00%

175.00%

150.00%

125.00%

100.00%

75.00%

50.00%

25.00%

0.00%

Target Range Asset Sustainability Ratio

Asset Sustainability Ratio

2012/3 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22

194.60%

214.90%

85.20%

67.30% 63.00% 64.20% 66.40% 65.20%55.80% 54.60%

Financial Sustainability Measures

Financial sustainability is achieved by Council being able to maintain its infrastructure

and remain financially viable over the long-term. Section 169 (5) of Local Government

Regulation 2012 outlines the three measures of financial sustainability that Council must

publish. In addition, the Department of Local Government, Community Recovery and

Resilience sets target ranges for each of these measures.

1. Asset Sustainability Ratio

Indicates if Council is renewing or replacing existing infrastructure assets at the same

rate that the assets are wearing out. The target for 2013 is a ratio of greater than 90%.

If the target ratio is not reached over the medium to long term, Council may face a

reduction in the asset’s service levels and/or useful lives which would create a burden on

future ratepayers.

Council’s result of 194.6% indicates Council is investing in large infrastructure projects

– such as the major wastewater pipe lines from Cambooya and Oakey to Toowoomba;

other capital projects delayed since amalgamation; and the major flood reconstruction

program. This is a deliberate strategy to replace essential assets and the performance

consequences are understood.

2. Net Financial Liabilities Ratio

Indicates the extent to which operating revenue raised by Council can cover what it

owes (i.e net liabilities). The target ratio over the long-term is less than 60%. A ratio

above the target level over a long-term is indicative of a Council that is undertaking or

has undertaken significant infrastructure projects. Ratios over the target levels for a long

period can be maintained in Council’s with sound financial management systems and

the ability to service current and projected debt levels.

Council’s result of 38.6% is within the target range and indicates that available operating

revenues are available to meet liabilities.

100.00%

80.00%

60.00%

40.00%

20.00%

0.00%

Net Financial Liabilities

2012/3 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22

38.60%

48.90%

76.70%

87.10%

82.60%

77.60% 72.30%

91.60%

61.60%63.60%

Target Range is less than 60% Net Financial Liabilities Ratio


3. Operating Surplus Ratio

Indicates the extent to which revenue raised by Council (excludes capital grants

and contributions) covers it’s operational expenses. The target range for this ratio is

between 0% and 10%. Should the target ratio not be maintained over the medium to

long-term, Council may be unable to withstand unexpected financial events without

needing to significantly increase rates, borrow money or reduce capital expenditure

programs.

Council’s negative result of 0.07% for the current year shows that Council’s operating

revenue was slightly less than the amount required to cover operating expenses in

the current year.

Summary

The financial statements indicate that Council has finished the 2012/13 financial year

in a financial position which was a slight improvement on the budgeted position.

Toowoomba Regional Council will continue a commitment to sound financial

management through long-term financial planning to ensure the success and

stability of the region.

7.00%

6.00%

5.00%

4.00%

3.00%

2.00%

1.00%

0.00%

-1.00%

Operating Surplus Ratio

2012/3 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22

-0.07%0.20%

1.80% 1.50%

1.20% 1.60%

2.90%2.90%2.90% 2.60%

Target Range = 0% to 10% Operating Surplus Ratio


Legislative Information 2012/13

CONTENTS

Statement of Comprehensive Income 70

Statement of Financial Position 71

Statement of Changes in Equity 72

Statement of Cash Flows 73

Notes to the financial statements 74

1 Significant accounting policies 74

2 (a) Components of council functions 86

2 (b) Analysis of results by function 87

3 Revenue analysis 88

4 Grants, subsidies, contributions and donations 88

5 Capital income 89

6 Gain (loss) on the disposal of capital assets 89

7 Employee benefits 89

8 Materials and services 90

9 Finance costs 90

10 Depreciation and amortisation 90

11 Capital expenses 91

12 Loss on write-off of capital assets 91

13 Cash assets and cash equivalents 91

14 Trade and other receivables 92

15 Inventories 92

16 Non-current assets classified as held for sale 92

17 Equity investments 92

18 Property, plant and equipment 93

19 Intangible assets 101

20 Trade and other payables 101

21 Provisions 101

22 Borrowings 102

23 Other liabilities 103

24 Asset revaluation surplus 103

25 Retained surplus 104

26 Commitments for expenditure 104

27 Events after balance date 104

28 Contingent liabilities 105

29 Superannuation 105

30 Trust funds 106

31 Reconciliation of net result for the year to net cash 106

inflow (outflow) from operating activities

32 Controlled entities 107

33 Financial Instruments 108

34 National competition policy 112

Management Certificate 115

Independent Audit Report 116

Sustainability Statements 118


Statement of Comprehensive IncomeFor the year ended 30 June 2013

2013 2012

Note $’000 $’000

Income

Revenue

Recurrent revenue

Rates and levies 3 (a) 190,940 178,535

Fees and charges 3 (b) 32,928 32,830

Interest received 3 (c) 8,270 10,393

Sales of contract and recoverable works 3 (d) 9,263 20,801

Other recurrent income 3 (e) 487 2,445

Grants, subsidies, contributions and donations 4 (i) 18,211 26,822

Total operating revenue 260,099 271,826

Capital revenue

Grants, subsidies, contributions and donations 4 (ii) 104,104 45,543

104,104 45,543

Total revenue 364,203 317,369

Capital income 5 419 4

Total income 2 364,622 317,374

Expenses

Recurrent expenses

Employee benefits 7 (99,292) (97,270)

Materials and services 8 (80,396) (82,683)

Finance costs 9 (9,358) (9,458)

Depreciation and amortisation 10 (71,233) (68,712)

Total operating expenses (260,279) (258,123)

Capital expenses

Other capital expenses 11 (2,075) (2,839)

Total expenses (262,354) (260,962)

Net result 102,268 56,412

Other comprehensive income

Increase in asset revaluation surplus 59,810 318,696

Total other comprehensive income 59,810 318,696

Total comprehensive income for the period 162,078 375,108

The above statement should be read in conjunction with the accompanying notes and Summary of Significant Accounting Policies.


Statement of Financial PositionAs at 30 June 2013

2013 2012

Note $’000 $’000

Current Assets

Cash assets and cash equivalents 13 163,985 171,292

Trade and other receivables 14 29,159 38,175

Inventories 15 6,691 3,885

199,835 213,352

Non-current assets classified as held for sale 16 144 1,173

199,979 214,525

Non-current Assets

Equity investments 17 20 20

Property, plant and equipment 18 (a) 3,839,825 3,570,498

Intangible assets 19 4,912 3,084

3,844,757 3,573,602

TOTAL ASSETS 4,044,736 3,788,127

Current Liabilities

Trade and other payables 20 27,845 27,512

Provisions 21 13,042 10,163

Borrowings 22 9,320 8,305

Other 23 2,662 2,355

52,869 48,335

Non-current Liabilities

Trade and other payables 20 1,458 1,437

Provisions 21 99,891 12,507

Borrowings 22 146,020 143,429

247,369 157,373

TOTAL LIABILITIES 300,239 205,708

NET COMMUNITY ASSETS 3,744,498 3,582,419

Community Equity

Council Capital:

Asset revaluation surplus 24 1,485,974 1,426,164

Retained surplus 25 2,258,524 2,156,255

TOTAL COMMUNITY EQUITY 3,744,498 3,582,419



TotalRetained surplus

Note 25

Asset revaluation

surplus

Note 24Note

2013 2012 2012 2011 2012 2011

$’000 $’000 $’000 $’000 $’000 $’000

Balance at beginning of period 3,582,420 3,207,311 2,156,256 2,099,843 1,426,164 1,107,467

Corrections to opening balances - - - - -

Restated opening balances 3,582,420 3,207,311 2,156,256 2,099,843 1,426,164 1,107,467

Net result 102,268 56,412 102,268 56,412

Other comprehensive income

for the period

Revaluations:

Property, plant & equipment 18 59,810 318,697 59,810 318,697

Total comprehensive

income for period 162,078 375,108 102,268 56,412 59,810 318,697

Balance at end of period 3,744,498 3,582,419 2,258,524 2,156,255 1,485,974 1,426,164

Statement of Changes in EquityFor the year ended 30 June 2013



Statement of Cash FlowsFor the year ended 30 June 2013

2013 2012

Note $’000 $’000

Cash flows from operating activities:

Receipts

Receipts from customers 286,000 269,906

Interest received 9,995 9,385

Payments

Payments to suppliers (206,014) (187,632)

Interest expense (9,079) (8,637)

Net cash inflow (outflow) from operating activities 31 80,902 83,022

Cash flows from investing activities:

Grants, subsidies and contributions for capital acquisitions:

Commonwealth government grants 4 3,357 3,169

State Government subsidies & grants 4 87,521 37,176

Capital contributions 4 6,241 3,472

Payments for property, plant and equipment (190,978) (268,617)

Payments for intangible assets (2,341) (1,461)

Net transfer (to) from cash investments - 112,200

Proceeds from sale of property plant and equipment 6 4,384 3,255

Net cash inflow (outflow) from investing activities (91,816) (110,806)

Cash flows from financing activities:

Proceeds from borrowings 22 12,922 65,705

Repayment of borrowings 22 (9,315) (5,321)

Net cash inflow (outflow) from financing activities 3,607 60,384

Net increase (decrease) in cash and cash equivalents held (7,307) 32,600

Cash and cash equivalents at beginning of the financial year 171,292 138,692

Cash and cash equivalents at end of the financial year 13 163,985 171,292



Notes to the Financial StatementsFor the year ended 30 June 2013

1 Significant accounting policies

1. 1 Basis of preparation

These general purpose financial statements are for the period 1 July 2012 to 30 June 2013 and

have been prepared in compliance with the requirements of the Local Government Act 2009 and the

Local Government Regulation 2012. Consequently, these financial statements have been prepared in

accordance with all relevant Australian Accounting Standards, Australian Accounting Interpretations

and other authoritative pronouncements issued by the Australian Accounting Standards Board.

These financial statements have been prepared under the historical cost convention except for the

revaluation of certain non-current assets.

1. 2 Statement of compliance

These general purpose financial statements comply with all accounting standards and interpretations

issued by the Australian Accounting Standards Board (AASB) that are relevant to Council’s

operations and effective for the current reporting period. Because the Council is a not-for-profit

entity and the Australian Accounting Standards include requirements for not-for-profit entities

which are inconsistent with International Financial Reporting Standards (IFRS), to the extent these

inconsistencies are applied, these financial statements do not comply with IFRS. The main impacts

are the offsetting of revaluation and impairment gains and losses within a class of assets, and the

timing of the recognition of non-reciprocal grant revenue.

1. 3 Constitution

The Toowoomba Regional Council is constituted under the Queensland Local Government Act 2009

and is domiciled in Australia.

1. 4 Date of authorisation

The financial statements are authorised for issue on the date it was submitted to the Auditors for final

signature. This is the date the management certificate is signed.

1. 5 Currency

The Council uses the Australian dollar as its functional currency and its presentation currency.

1. 6 Adoption of new and revised Accounting Standards

In the current year, Council adopted all of the new and revised Standards and Interpretations issued

by the Australian Accounting Standards Board (AASB) that are relevant to its operations and effective

for the current reporting period. The adoption of the new and revised Standards and Interpretations

has not resulted in any material changes to Council’s accounting policies.

In the current year, Council adopted all of the new and revised Standards and Interpretations issued

by the Australian Accounting Standards Board (AASB) that are relevant to its operations and effective

for the current reporting period. The adoption of the new and revised Standards and Interpretations

has resulted in the following changes to Council’s accounting policies:

At the date of authorisation of the financial statements, the Standards and Interpretations listed

below were in issue but not yet effective.

Effective for annual

report periods

beginning on are after:

AASB 9 Financial Instruments (December 2009) 1 January 2015

AASB 10 Consolidated Financial Statements 1 January 2013

AASB 12 Disclosure of interests in other entities 1 January 2013

AASB 13 Fair Value Measurement 1 January 2013

AASB 119 Employee benefits (completely replaces existing standard) 1 January 2013

AASB 127 Separate Financial Statements (replaces the existing standard

together with AASB 10) 1 January 2013

AASB 128 Investments in Associates and Joint Ventures

(replaces the existing standard) 1 January 2013

AASB 1053 Application of Tiers of Australian Accounting Standards 1 July 2013

AASB 1055 Budgetary Reporting 1 July 2014

2009-11 Amendments to Australian Accounting Standards arising

from AASB 9 (December 2009) 1 January 2015



AASB 2010-2 Amendments to Australian Accounting Standards arising

from Reduced Disclosure Requirements 1 July 2013


from AASB 9 (December 2010) 1 January 2015

AASB 2010-10 Further Amendments to Australian Accounting Standards

– Removal of Fixed Dates for First-time Adopters 1 January 2013

AASB 2011-2 Amendments to Australian Accounting Standards arising from

the Trans-Tasman Convergence Project – Reduced Disclosure Requirements 1 July 2013

AASB 2011-4 Amendments to Australian Accounting Standards to

Remove Individual Key Management Personnel Disclosure Requirements 1 July 2013

AASB 2011-6 Amendments to Australian Accounting Standards

– Extending Relief from Consolidation, the Equity Method and

Proportionate Consolidation – Reduced Disclosure Requirements 1 July 2013


arising from the Consolidation and Joint Arrangements Standards 1 January 2013


from AASB 13 1 January 2013


from AASB 119 (September 2011) 1 January 2013

AASB 2011-11 Amendments to AASB 119 (September 2011) arising

from Reduced Disclosure Requirements 1 July 2013


– Fair Value Measurement – Reduced Disclosure Requirements

[AASB 3, AASB 7, AASB 13, AASB 140 & AASB 141] 1 July 2013


– Disclosures – Offsetting Financial Assets and Financial Liabilities 1 January 2013


– Offsetting Financial Assets and Financial Liabilities [AASB 132] 1 January 2014


– Government Loans [AASB 1] 1 January 2013


from Annual Improvements 2009–2011 Cycle

[AASB 1, AASB 101, AASB 116, AASB 132 & AASB 134 and Interpretation 2] 1 January 2013


– Mandatory Effective Date of AASB 9 and Transition Disclosures

[AASB 9, AASB 2009-11, AASB 2010-7, AASB 2011-7 & AASB 2011-8] 1 January 2013


from Reduced Disclosure Requirements

[AASB 7, AASB 12, AASB 101 & AASB 127] 1 July 2013

AASB 2012-9 Amendment to AASB 1048 arising from the Withdrawal

of Australian Interpretation 1039 1 January 2013


– Transition Guidance and Other Amendments 1 January 2013

[AASB 1, 5, 7, 8, 10, 11, 12, 13, 101, 102, 108, 112, 118, 119, 127, 128, 132,

133, 134, 137, 1023, 1038, 1039, 1049 & 2011-7 and Interpretation 12]


– Reduced Disclosure Requirements and Other Amendments 1 July 2013

[AASB 1, AASB 2, AASB 8, AASB 10, AASB 107, AASB 128, AASB 133,

AASB 134 & AASB 2011-4]

AASB 2013-1 Amendments to AASB 1049 – Relocation of Budgetary

Reporting Requirements 1 July 2014

AASB 9 Financial Instruments (effective from 1 January 2013)

AASB 9, which replaces AASB 139 Financial Instruments: Recognition and Measurement, is effective

for reporting periods beginning on or after 1 January 2015 and must be applied retrospectively.

The main impact of AASB 9 is to change the requirements for the classification, measurement and



disclosures associated with financial assets. Under the new requirements the four current categories

of financial assets stipulated in AASB 139 will be replaced with two measurement categories: fair value

and amortised cost and financial assets will only be able to be measured at amortised cost where very

specific conditions are met.

As a result, Council will be required to measure its financial assets at fair value.

Consolidation Standards

The following accounting standards apply to Toowoomba Regional Council as from reporting periods

beginning on or after 1 January 2014:

· AASB 10 Consolidated Financial Statements

· AASB 12 Disclosure of Interests in Other Entities

· AASB 127 Separate Financial Statements

· AASB 128 Investments in Associates and Joint Ventures

· AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation

and Joint Arrangements Standards

These standards aim to improve the accounting requirements for consolidated financial statements,

joint arrangements and off balance sheet vehicles.

The AASB is planning to amend AASB 10. The amendments are expected to clarify how the IASB’s

principles about control of entities should be applied by not-for-profit entities in an Australian

context. Hence, the Toowoomba Regional Council is not yet in a position to reliably determine the

future implications of these new and revised standards for the Council’s financial statements.

AASB10 redefines and clarifies the concept of control of another entity, and is the basis for

determining which entities should be consolidated into another entity’s financial statements.

Once the AASB finalises its not-for-profit amendments to AASB 10, Toowoomba Regional Council

will reassess the nature of its relationships with other entities, including entities that aren’t

currently consolidated.

AASB 11 deals with the concept of joint control and sets out new principles for determining the type

of joint arrangement that exists, which in turn dictates the accounting treatment. The new categories

of joint arrangements under AASB 11 are more aligned to the actual rights and obligations of the

parties to the arrangement. Subject to any not-for-profit amendments to be made to AASB 11, the

Council will need to assess the nature of any arrangements with other entities to determine whether

a joint arrangement exists in terms of AASB 11.

AASB 13 Fair Value Measurement (AASB 13)

AASB 13 applies to reporting periods beginning on or after 1 January 2013 and will therefore be

applied by Council in the 2013-14 reporting period. This standard is not required to be applied

retrospectively, therefore there is no impact from the application of AASB 13 to values or other

disclosures in the 2012-13 financial statements.

The standard sets out a new definition of “fair value”, as well as new principles to be applied when

determining the fair value of assets and liabilities. The new requirements will apply to all of the

Council’s assets and liabilities (excluding leases) that are measured and/or disclosed at fair value

or another measurement based on fair value. The key changes will relate to the level of

disclosures required.

The Toowoomba Regional Council has commenced reviewing its fair value methodologies (including

instructions to valuers, data used and assumptions made) for all items of property, plant and

equipment measured at fair value to determine whether those methodologies comply with AASB

13. To the extent that the methodologies don’t comply, the necessary changes will be implemented.

While the Council is yet to complete this review, no significant changes are anticipated, based on

the fair value methodologies presently used. Therefore, and at this stage, no consequential material

impacts are expected for the Toowoomba Regional Council’s property, plant and equipment as from

2013-14.

AASB 13 will require an increased amount of information to be disclosed in relation to fair value

measurements for both assets and liabilities. The recognised fair values will be classified according

to the following fair value hierarchy that reflects the significance of the inputs used in making these

measurements:

Level 1 – Fair values that reflect the unadjusted quoted prices in active markets for identical assets

or liabilities

Level 2 – Fair values that are based on inputs other than quoted prices that are directly or indirectly

observable for the asset or liability



Level 3 – Fair values that are derived from data not observable in a market.

To the extent that any fair value measurement for an asset or liability uses data that is not “observable”

outside the Council, the amount of information to be disclosed will be relatively greater.

Amendments to AASB 119 Employee Benefits

A revised version of AASB 119 Employee Benefits applies from reporting periods beginning on or after

1 January 2013. The revised AASB 119 is generally to be applied retrospectively.

The revised standard includes changed criteria for accounting for employee benefits as “short-term

employee benefits”.

Had the Toowoomba Regional Council applied the revised standard this year annual leave currently

classified as a ‘short-term benefit’ would have been reclassified as a ‘long-term benefit’. However, no

reported amounts would have been amended as the Council already discounts the annual leave liability

to present value in respect of amounts not expected to be settled within 12 months (refer Note 1.22).

The concept of “termination benefits” is clarified and the recognition criteria for liabilities for

termination benefits will be different. If termination benefits meet the time frame criterion for

“short-term employee benefits”, they will be measured according to the AASB 119 requirements for

“short-term employee benefits”. Otherwise, termination benefits will need to be measured according

to the AASB 119 requirements for “other long-term employee benefits”. Under the revised standard,

the recognition and measurement of employer obligations for “other long-term employee benefits”

will need to be accounted for according to most of the requirements for defined benefit plans.

The revised AASB 119 also includes changed requirements for the measurement of employer

liabilities/assets arising from defined benefit plans, and the measurement and presentation of

changes in such liabilities/assets. Toowoomba Regional Council contributes to the Local Government

Superannuation Scheme (Qld) as disclosed in note 29.

The revised standard will require Toowoomba Regional Council to make additional disclosures

regarding the Defined Benefits Fund element of the scheme.

The reported results and position of the council will not change on adoption of the other

pronouncements as they do not result in any changes to the Council’s existing accounting policies.

Adoption will, however, result in changes to information currently disclosed in the financial statements.

The council does not intend to adopt any of these pronouncements before their effective dates.

1. 7 Critical accounting judgements and key sources of estimation uncertainty

In the application of Council’s accounting policies, management is required to make judgements,

estimates and assumptions about carrying values of assets and liabilities that are not readily apparent

from other sources. The estimates and associated assumptions are based on historical experience

and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and ongoing assumptions are reviewed on an ongoing basis. Revisions to accounting

estimates are recognised in the period in which the estimate is revised and in future periods as relevant.

Judgements, estimates and assumptions that have a potential significant effect are outlined in the

following financial statement notes:

Valuation and depreciation of property, plant and equipment – note 1.16 and note 18

Impairment of property, plant and equipment – note 1.19 and note 18

Provisions – note 1.24 and note 21

Valuation of finance leases – note 1.20

Contingencies - note 28

1. 8 Revenue

Rates, levies, grants and other revenue are recognised as revenue on receipt of funds or earlier upon

unconditional entitlement to the funds.

1. 8 (a) Rates and levies

Where rate monies are received prior to the commencement of the rating/levying period, the amount

is recognised as revenue in the period in which they are received, otherwise rates are recognised at

the commencement of rating period.

1. 8 (b) Grants and subsidies

Grants, subsidies and contributions that are non-reciprocal in nature are recognised as revenue in

the year in which Council obtains control over them. In the financial year ended 30 June 2012, and

previous years, an equivalent amount was transferred from retained earnings to the relevant reserve

until the funds were expended. Unspent non-reciprocal capital grants were placed in the Unspent



capital grants reserve. On 10 May 2013, council passed a resolution to close all existing reserves and

account for these restrictions using an internal management accounting system. Internal restrictions

that have been placed on council’s cash and cash equivalents are now disclosed in Note 13.

Where grants are received that are reciprocal in nature, revenue is recognised as the various

performance obligations under the funding agreement are fulfilled. Council does not currently have

any reciprocal grants.

1. 8 (c) Non-cash contributions

Non-cash contributions with a value in excess of the recognition thresholds, are recognised as

revenue and as non-current assets. Non-cash contributions below the thresholds are recorded as

revenue and expenses.

Physical assets contributed to Council by developers in the form of road works, stormwater, water and

wastewater infrastructure and park equipment are recognised as revenue when the development

becomes “on maintenance” (i.e. the Council obtains control of the assets and becomes liable for any

ongoing maintenance) and there is sufficient data in the form of drawings and plans to determine the

approximate specifications and values of such assets. All non-cash contributions are recognised at the

fair value of the contribution received on the date of acquisition.

1. 8 (d) Cash contributions

Developers also pay infrastructure charges for trunk infrastructure, such as pumping stations,

treatment works, mains, sewers and water pollution control works. These infrastructure charges

are not within the scope of AASB Interpretation 18 because there is no performance obligation

associated with them. Consequently, the infrastructure charges are recognised as income when

received.

1. 8 (e) Rental income

Rental revenue from investment and other property is recognised as income on a periodic straight

line basis over the lease term.

1. 8 (f ) Interest and dividends

Interest received from term deposits is accrued over the term of the investment. Dividends are

recognised once they are formally declared by the directors of the controlled entity.

1. 8 (g) Sales revenue

Sale of goods is recognised when the significant risks and rewards of ownership are transferred to the

buyer, generally when the customer has taken undisputed delivery of the goods.

The Council generates revenues from a number of services including child care, motor vehicle repairs

and contracts for road and earthworks. Revenue from contracts and recoverable works generally

comprises a recoupment of material costs together with an hourly charge for use of equipment

and employees. Contract revenue and associated costs are recognised by reference to the stage of

completion of the contract activity at the reporting date. Revenue is measured at the fair value of

consideration received or receivable in relation to that activity. Where consideration is received for the

service in advance it is included in other liabilities and is recognised as revenue in the period when

the service is performed.

1. 8 (h) Fees and Charges

Fees and charges are recognised upon unconditional entitlement to the funds. Generally this is upon

lodgement of the relevant applications or documents, issuing of the infringement notice or when the

service is provided.

1. 9 Financial assets and liabilities

Council recognises a financial asset or a financial liability in its Statement of Financial Position when,

and only when, Council becomes a party to the contractual provisions of the instrument.

Toowoomba Regional Council has categorised and measured the financial assets and financial

liabilities held at balance date as follows:

Financial assets

Cash and cash equivalents (note 1.10)

Receivables – measured at amortised cost less any impairment (note 1.11)

Financial liabilities

Payables – measured at amortised cost (note 1.21)

Borrowings – measured at amortised cost (note 1.23)



Financial assets and financial liabilities are presented separately from each other and offsetting has

not been applied.

The fair value of financial instruments is determined as follows:

The fair value of cash and cash equivalents and non-interest bearing monetary financial assets

and financial liabilities approximate their carrying amounts and are not disclosed separately.

The fair value of borrowings, as disclosed in note 22 to the financial statements, is determined

by reference to published price quotations in an active market and/or by reference to pricing

models and valuation techniques. It reflects the value of the debt if the Council repaid it in full

at balance date. As it is the intention of the Council to hold its borrowings for their full term,

no adjustment provision is made in these financial statements.

The fair value of trade receivables approximates the amortised cost less any impairment. The

fair value of payables approximates the amortised cost.

Toowoomba Regional Council does not recognise financial assets or financial liabilities at fair value in

the Statement of Financial Position.

All other disclosures relating to the measurement and financial risk management of financial

instruments are included in note 33.

1. 10 Cash and cash equivalents

Cash and cash equivalents includes cash on hand, all cash and cheques receipted but not banked

at the year end, deposits held at call with financial institutions, other short-term, highly liquid

investments that are readily convertible to known amounts of cash and which are subject to an

insignificant risk of changes in value, and bank overdrafts.

1. 11 Receivables

Trade receivables are recognised at the amounts due at the time of sale or service delivery i.e. the

agreed purchase price / contract price. Settlement of these amounts is required within 30 days from

invoice date.

The collectability of receivables is assessed periodically and if there is objective evidence that Council

will not be able to collect all amounts due, the carrying amount is reduced for impairment. The loss

is recognised in finance costs. The amount of the impairment is the difference between the asset’s

carrying amount and the present value of the estimated cash flows discounted at the effective

interest rate.

All known bad debts were written-off at 30 June. Subsequent recoveries of amounts previously

written off in the same period are recognised as finance costs in the Statement of Comprehensive

Income. If an amount is recovered in a subsequent period it is recognised as revenue.

Because Council is empowered under the provisions of the Local Government Act 2009 to sell an

owner’s property to recover outstanding rate debts, Council does not impair any rate receivables.

1. 12 Inventories

Stores and raw materials held for resale are valued at the lower of cost and net realisable value and

include, where applicable, direct material, direct labour and an appropriate portion of variable and

fixed overheads. Costs are assigned on the basis of weighted average cost.

Inventories held for distribution (internal consumption) are:

• goods to be supplied at no, or nominal, charge, and

• goods to be used for the provision of services at no, or nominal, charge.

Inventory for distribution is valued at cost, adjusted when applicable for any loss of service potential.

Land acquired by Council with the intention of reselling it (with or without further development) is

classified as inventory. This land is valued at the lower of cost or net realisable value. As an inventory

item, this land held for resale is treated as a current asset. Proceeds from the sale of this land will be

recognised as sales revenue on the signing of a valid unconditional contract of sale.

1. 13 Other financial assets

Other financial assets are recognised at cost.

At present Council does not have any other financial assets.

1. 14 Non-current assets held for sale

Items of property, plant and equipment are reclassified as non-current assets as held for sale when

the carrying amount of these assets will be recovered principally through a sales transaction rather

than continuing use. Non-current assets classified as held for sale are available for immediate sale in

their present condition and management believe the sale is highly probable. Non-current assets held



for sale are measured at the lower of their carrying amount and fair value less cost to sell and are not

depreciated. On the eventual sale of these assets a gain or loss is recognised.

1. 15 Investments

a. All deposits are reported as cash or cash equivalents.

b. Details of Council’s controlled entities, Empire Theatres Pty Ltd, Jondaryan Woolshed Pty Ltd and

Toowoomba and Surat Basin Enterprises Pty Ltd are disclosed in Note 32.

c. Council’s investment in Yarraman Financial Services is at cost.

1. 16 Property, plant and equipment

Each class of property, plant and equipment is stated at cost or fair value less, where applicable, any

accumulated depreciation and accumulated impairment loss. Items of plant and equipment with a

total value of less than $5,000, and infrastructure assets and buildings with a total value of less than

$10,000 are treated as an expense in the year of acquisition. All other items of property, plant and

equipment are capitalised.

The classes of property plant and equipment recognised by the Council are reported in note 18.

(a) Acquisition of assets

Acquisitions of assets are initially recorded at cost. Cost is determined as the fair value of the assets

given as consideration plus costs incidental to the acquisition, including freight in, architect’s fees and

engineering design fees and all other establishment costs.

Property, plant and equipment received in the form of physical contributions, are recognised as assets

and revenues at fair value by Council valuation where that value exceeds the recognition thresholds

for the respective asset class. Fair value means the amount for which an asset could be exchanged, or

a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

(b) Capital and operating expenditure

Wage and materials expenditure incurred for the acquisition or construction of assets are treated as

capital expenditure. Routine operating maintenance, repair costs and minor renewals to maintain the

operational capacity of the non-current asset is expensed as incurred, while expenditure that relates

to replacement of a major component of an asset to maintain its service potential is capitalised.

(c) Valuation

Land and improvements, buildings, major plant and all infrastructure assets are measured on the

revaluation basis, at fair value, in accordance with AASB 116 Property, Plant & Equipment. Other plant

and equipment and work in progress are measured at cost.

Non-current physical assets measured at fair value are revalued, where required, so that the carrying

amount of each class of asset does not materially differ from its fair value at the reporting date. This

is achieved by engaging independent, professionally qualified valuers to determine the fair value for

each class of property, plant and equipment assets at least once every 3 years. This process involves

the valuer physically sighting a representative sample of Council assets across all asset classes and

making their own assessments of the condition of the assets at the date of inspection.

Council uses internal engineers to assess the condition and cost assumptions associated with

all infrastructure assets, where appropriate. These assessments are used to form the basis of a

management valuation for infrastructure asset classes. With respect to the valuation of the land and

improvements and buildings asset classes, management may engage independent, professionally

qualified valuers to perform a “desktop” valuation. A desktop valuation involves management

providing updated information to the valuer regarding additions, deletions and changes in

assumptions such as useful life, residual value and condition rating. The valuer then determines

suitable indices which are applied to each of these asset classes.

An analysis performed by management has indicated that, on average, the variance between an

indexed asset value and the valuation by an independent valuer when performed is not significant

and the indices used by Council are sound.

Any revaluation increment arising on the revaluation of an asset is credited to the appropriate class

of the asset revaluation surplus, except to the extent it reverses a revaluation decrement for the class

previously recognised as an expense. A decrease in the carrying amount on revaluation is charged as

an expense to the extent it exceeds the balance, if any, in the revaluation surplus of that asset class.

On revaluation, accumulated depreciation is restated proportionately with the change in the carrying

amount of the asset and any change in the estimate of remaining useful life.



Separately identified components of assets are measured on the same basis as the assets to which

they relate.

Further details in relation to valuers, the methods of valuation and the key assumptions used are

disclosed in note 18.

(d) Capital work in progress

The cost of property, plant and equipment being constructed by the Council includes the cost of

purchased services, materials, direct labour and an appropriate proportion of labour overheads.

(e) Depreciation

Land is not depreciated as it has an unlimited useful life. Depreciation on other property, plant and

equipment assets is calculated on a straight-line basis so as to write-off the net cost or revalued

amount of each depreciable asset, less its estimated residual value, progressively over its estimated

useful life to the Council. Management believe that the straight-line basis appropriately reflects the

pattern of consumption of all Council assets.

Assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from

the time an asset is completed and commissioned ready for use.

Where assets have separately identifiable components that are subject to regular replacement, these

components are assigned useful lives distinct from the asset to which they relate. Any expenditure

that increases the originally assessed capacity or service potential of an asset is capitalised and the

new depreciable amount is depreciated over the remaining useful life of the asset to the Council.

Major spares purchased specifically for particular assets that are above the asset recognition threshold

are capitalised and depreciated on the same basis as the asset to which they relate.

The depreciable amount of improvements to or on leasehold land is allocated progressively over

the estimated useful lives of the improvements to the Council or the unexpired period of the lease,

whichever is the shorter.

Depreciation methods, estimated useful lives and residual values of property, plant and equipment

assets are reviewed at the end of each reporting period and adjusted where necessary to reflect

any changes in the pattern of consumption, physical wear and tear, technical or commercial

obsolescence, or management intentions. The condition assessments performed as part of the

annual valuation process for assets measured at depreciated current replacement cost are used to

estimate the useful lives of these assets at each reporting date.

Details of the range of estimated useful lives for each class of asset are shown in note 18 (a).

(f ) Land under roads

Land under roads acquired before 30 June 2008 is recognised as a non-current asset where the

Council holds title or a financial lease over the asset. The Toowoomba Regional Council currently does

not have any such land holdings.

Land under the road network within the Council area that has been dedicated and opened for public

use under the Land Act 1994 or the Land Title Act 1994 is not controlled by council but is controlled by

the state pursuant to the relevant legislation. Therefore this land is not recognised in these financial

statements.

1. 17 Intangible Assets

Intangible assets with a cost or other value exceeding $5,000 are recognised as intangible assets in

the financial statements, items with a lesser value being expensed.

Expenditure on research activities relating to internally-generated intangible assets is recognised as

an expense in the period in which it is incurred.

Costs associated with the development of computer software are capitalised and are amortised on a

straight-line basis over the period of expected benefit to Council.

Amortisation methods, estimated useful lives and residual values are reviewed at the end of each

reporting period and adjusted where appropriate. Details of the estimated useful lives assigned to

each class of intangible assets are shown in note 19.

1. 18 Biological assets

The Council operates a nursery to produce bedding plants and trees for its own use. In view of the

immaterial nature of this operation the accounting procedures related to biological assets have not

been applied. The costs incurred in this operation are included in Council’s general operations as they

are incurred.



1. 19 Impairment of non current assets

Each non-current physical and intangible asset and group of assets is assessed for indicators of

impairment annually. If an indicator of possible impairment exists, the Council determines the asset’s

recoverable amount. Any amount by which the asset’s carrying amount exceeds the recoverable

amount is recorded as an impairment loss. The recoverable amount of an asset is the higher of its fair

value less costs to sell and its value in use.

An impairment loss is recognised immediately in the Statement of Comprehensive Income, unless

the asset is carried at a revalued amount. When the asset is measured at a revalued amount, the

impairment loss is offset against the asset revaluation surplus of the relevant class to the extent

available.

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to

the revised estimate of its recoverable amount, but so that the increased carrying amount does

not exceed the carrying amount that would have been determined had no impairment loss been

recognised for the asset in prior years. A reversal of an impairment loss is recognised as income

unless the asset is carried at a revalued amount, in which case the reversal of the impairment loss is

treated as a revaluation surplus increase.

1. 20 Leases

Leases of plant and equipment under which the Council as lessee/lessor assumes/transfers

substantially all the risks and benefits incidental to the ownership of the asset, but not the legal

ownership, are classified as finance leases. Other leases, where substantially all the risks and benefits

remain with the lessor, are classified as operating leases.

The Council has no finance leases.

Operating leases

Payments made under operating leases are expensed in equal instalments over the accounting

periods covered by the lease term, except where an alternative basis is more representative of the

pattern of benefits to be derived from the leased property.

1. 21 Payables

Trade creditors are recognised upon receipt of the goods or services ordered and are measured at

the agreed purchase/contract price net of applicable discounts other than contingent discounts.

Amounts owing are unsecured and are generally settled on 30 day terms.

1. 22 Liabilities – employee benefits

Liabilities are recognised for employee benefits such as wages and salaries, annual leave and long

service leave in respect of services provided by the employees up to the reporting date. Liabilities

for employee benefits are assessed at each reporting date. Where it is expected that the leave will be

paid in the next twelve months the liability is treated as a current liability. Otherwise the liability is

treated as non-current.

(a) Salaries and wages

A liability for salaries and wages is recognised and measured as the amount unpaid at the reporting

date at current pay rates in respect of employees’ services up to that date. This liability represents an

accrued expense and is included in note 20 as a payable.

(b) Annual leave

A liability for annual leave is recognised. Amounts expected to be settled within 12 months (the

current portion) are calculated on current wage and salary levels and includes related employee on-

costs. Amounts not expected to be settled within 12 months (the non-current portion) are calculated

on projected future wage and salary levels and related employee on-costs, and are discounted to

present values.

(c) Superannuation

The superannuation expense for the reporting period is the amount of the contribution the local

government makes to the superannuation plan which provides benefits to its employees.

Details of those arrangements are set out in note 29.



(d) Long service leave

A liability for long service leave is measured as the present value of the estimated future cash outflows

to be made in respect of services provided by employees up to the reporting date. The value of the

liability is calculated using current pay rates and projected future increases in those rates and includes

related employee on-costs. The estimates are adjusted for the probability of the employee remaining

in the Council’s employment or other associated employment which would result in the Council

being required to meet the liability. Adjustments are then made to allow for the proportion of the

benefit earned to date, and the result is discounted to present value. The interest rates attaching to

Commonwealth Government guaranteed securities at the reporting date are used to discount the

estimated future cash outflows to their present value.

This liability is reported in note 21 as a provision.

1. 23 Borrowings

Borrowings are initially recognised at fair value plus any directly attributable transaction costs.

Subsequent to initial recognition these liabilities are measured at amortised cost.

In accordance with the Local Government Regulation 2012 council adopts an annual debt policy that

sets out council’s planned borrowings for the next nine years. Council’s current policy is to only

borrow for capital projects and for a term no longer than the expected life of the asset. Council also

aims to comply with the Queensland Treasury Corporation’s borrowing guidelines and ensure that

sustainability indicators remain within acceptable levels at all times.

All borrowing costs are expensed in the period in which they are incurred. No borrowing costs are

capitalised on qualifying assets.

1. 24 Restoration provision

A provision is made for the cost of restoration in respect of refuse dumps and quarries where it is

probable the Council will be liable, or required, to incur such a cost on the cessation of use of these

facilities. The provision is measured at the expected cost of the work required, discounted to current

day values using the interest rates attaching to Commonwealth Government guaranteed securities

with a maturity date corresponding to the anticipated date of the restoration.

Within each restoration provision there may be many site locations some of which can be on council

controlled land and some which are not. The following accounting treatments apply depending on

the site location:

Restoration on land not controlled by Council

Where the restoration site is on State reserves and other private land which the Council does not

control, the cost of the provisions for restoration of these sites has to be treated as an expense in the

year the provision is first recognised. Changes in the provision due to either time, discount rate or

expected future cost are treated as an expense or income in the reporting in which they arise.

Restoration on land controlled by Council

Restoration sites that are situated on Council controlled land and are classified as land and

improvement assets. The provision for restoration is, therefore, included in the cost of the

improvement assets and amortised over the expected useful life. Changes in the provision not

arising from the passing of time are added to or deducted from the asset revaluation surplus for

improvement assets. If there is no available revaluation surplus, increases in the provision are treated

as a capital expense and recovered out of future decreases (if any).

Changes to the provision resulting from the passing of time (the unwinding of the discount) are

treated as a finance cost.

During the 2013 financial year an increase in the provision for refuse sites and quarry and gravel pit

sites of $95,302,112 was recognised largely due to more detailed engineering based cost inputs,

inclusion of all identified refuse sites and quarry and gravel pit sites requiring rehabilitation and the

inclusion of ongoing monitoring and maintenance costs post closure.

The Council has the following restoration provisions:

(a) Refuse sites Restoration

The provision represents the present value of the anticipated future costs associated with the closure

of the refuse sites, decontamination and monitoring of historical residues and leaching on these

sites. The calculation of this provision requires assumptions such as application of environmental

legislation, site closure dates, available technologies and engineering cost estimates. These

uncertainties may result in future actual expenditure differing from amounts currently provided.

Because of the long-term nature of the liability, the most significant uncertainty in estimating the

provision is the costs that will be incurred.



The provision recognised for refuse sites is reviewed at least annually and updated based on the facts

and circumstances available at the time.

(b) Quarry and Gravel Pit Restoration

The provision represents the present value of the anticipated future costs associated with the closure

of the quarries, refilling the basin, and reclamation and rehabilitation of these sites. The calculation

of this provision requires assumptions such as application of environmental legislation, site closure

dates, available technologies and engineering cost estimates. These uncertainties may result in future

actual expenditure differing from amounts currently provided. Because of the long-term nature of the

liability, the most significant uncertainty in estimating the provision is the costs that will be incurred.

The provision recognised for quarry rehabilitation is reviewed at least annually and updated based on

the facts and circumstances available at the time.

1. 25 Asset revaluation surplus

The asset revaluation surplus comprises adjustments relating to changes in value of property, plant

and equipment that do not result from the use of those assets. Net incremental changes in the

carrying value of classes of non-current assets since their initial recognition are accumulated in the

asset revaluation surplus.

Increases and decreases on revaluation are offset within a class of assets.

Where a class of assets is decreased on revaluation, that decrease is offset first against the amount

remaining in the asset revaluation surplus in respect of that class. Any excess is treated as an expense.

When an asset is disposed of, the amount reported in surplus in respect of that asset is retained in the

asset revaluation surplus and not transferred to retained surplus.

1. 26 Retained surplus (deficit)

In reference to the comparative figures for the year ended 30 June 2012, this represents the amount

of Council’s net funds not set aside in reserves to meet specific future needs.

1. 27 Reserves held for funding future capital expenditure

Council’s cash and cash equivalents are subject to a number of internal restrictions that limit the

amount that is available for discretionary or future use. In prior years council accounted for these

restrictions using a system of reserves.

For the 2012/13 financial year and future years, council will account for these restrictions using an

internal management accounting system. Internal restrictions that have been placed on Council’s

cash and cash equivalents are now disclosed in Note 13.

1. 28 National competition policy

The Council has reviewed its activities to identify its business activities. Details of these activities are

disclosed in Note 34.

1. 29 Rounding and comparatives

The financial statements have been rounded to the nearest $1,000.

Comparative information has been restated where necessary to be consistent with disclosures in the

current reporting period.

1. 30 Trust funds held for outside parties

Funds held in the trust account on behalf of outside parties include those funds from the sale of land

for arrears in rates, deposits for the contracted sale of land, security deposits lodged to guarantee

performance and unclaimed monies (e.g. wages) paid into the trust account by the Council.

The Council performs only a custodian role in respect of these monies and because the monies

cannot be used for Council purposes, they are not considered revenue nor brought to account in

the financial statements.

The monies disclosed in the notes to the financial statements are for information purposes only

in Note 30.

1. 31 Taxation

Income of local authorities and public authorities is exempt from Commonwealth taxation except for

Fringe Benefits Tax and Goods and Services Tax (‘GST’). The net amount of GST recoverable from the

ATO or payable to the ATO is shown as an asset or liability respectively.

The Council pays payroll tax to the Queensland Government on certain activities.



1. 32 Carbon Pricing

In 2011, the Australian Government introduced a Clean Energy Legislation package. One aspect of

this package which has, and will continue to, impact Council directly and indirectly is the introduction

of a pricing mechanism for greenhouse gas emissions in the Australian economy.

The pricing mechanism commenced on 1 July 2012 and set a fixed price path for the first three

years ($23 per tonne of CO2-equivalent emissions adjusted in real terms by 2.5% per annum) before

moving to a flexible price mechanism from 1 July 2015. It provides a framework for setting a cap on

greenhouse gas emissions by capping the number of carbon units available once the flexible price

period commences, which can be adjusted over time to ensure that the government’s reduction

targets are met.

It is likely that the way this mechanism is priced and/or applies will change, depending upon the

outcome of the Australian Federal election on 7 September 2013.

Council operates landfills that produce emissions that exceed the current relevant liability threshold.

Council projections indicate that each of these facilities will continue to exceed the relevant emissions

thresholds into the foreseeable future. In addition council also operates a number of small landfills

that have annual emissions of carbon dioxide equivalent that are below the individual site threshold

of 25,000 tonnes. Council projections indicate that each of these facilities are unlikely to exceed the

relevant emissions thresholds into the foreseeable future, therefore no direct liability has arisen, or is

likely to arise as a result of this legislation.

Council recognises a liability under the carbon pricing mechanism as the emissions from these

facilities occur. Organic material within waste deposited at landfills takes time to begin decomposing.

Waste deposited in 2012/13 will only begin to break down and generate emissions at the start of

2013/14; therefore Council has not recognised a liability for the purchase of carbon permits for these

facilities at 30 June 2013. Although the waste deposited in landfills takes over twelve months to begin

emitting carbon dioxide, it also continues to generate emissions for the following 40 years.

Council estimates that the liability under the carbon pricing scheme for emissions during the 2013/14

financial year will be $58,346. This estimate is based on the quantity and types of refuse received,

estimated future CO2e type gas emissions (using the latest national Greenhouse Accounts Factors),

estimates of likely timing of such emissions and the potential offsets by collection of emitted gases

and other methods. The calculation has been based on the fixed price per tonne CO2e currently set

for the 2013/14 financial year.

The liability that has been estimated is unlikely to be the same as council’s actual liability for 2013/14

due to the nature of estimates and, in particular, the likelihood that the pricing mechanism will

change following the federal election.

Council has been, and will continue to be indirectly impacted through increased costs arising

from the carbon pricing mechanism. The most significant of these will be electricity and fuel.

Commonwealth Treasury modelling published in July 2011 in the document “Strong growth,

low pollution modelling a carbon price” indicates that the carbon pricing is expected to increase

electricity prices by 10% within 5 years from 1 July 2012 and increase other costs by 0.7% on inflation.

In addition fuel tax credits will be progressively reduced over the initial fixed price period.

Council’s latest modelling indicates that electricity and fuel is likely to increase as follows:

Year Electricity ($) Fuel ($)

2014 1,240,160 50,000

2015 1,403,744 50,000



2 (a) Components of council functions

The activities relating to the Council’s components reported on in Note 2 (a) are as follows :

Corporate Governance

Provide a well governed Council respecting community values.

Finance and Business Strategy

Provide quality, dependable and innovative information, knowledge and management systems focusing on

sound financial management and procurement practices.

Community Services

Provide a safe, healthy and equitable community, enjoying a quality lifestyle.

Planning and Development

Ensuring that planning and development for regional growth and change is based on sustainability principles

cultural heritage and community engagement.

Transport and Other Infrastructure

To provide the Toowoomba region with a well planned, safe and functional transportation system as a

component of coordinated and integrated infrastructure networks and assets.

Waste Management

Provide efficient and compliant waste management infrastructure and services.

Water Services

Provide safe and efficient systems for the supply of water by managing business operations in an efficient

manner, developing programs for the supply of water infrastructure, maintaining awareness of water use and

maintaining service standards.

Wastewater Services

Provide safe and efficient systems for the disposal of wastewater by managing business operations in an efficient

manner, developing programs for the supply of wastewater infrastructure, providing for appropriate end-uses of

wastewater and maintaining service standards.



2 Analysis of results by function

(b) Income and expenses defined between recurring and capital are attributed

to the following functions:

Ye

ar

en

de

d 3

0 J

un

e 2

01

3

Fun

ctio

ns

Gro

ss p

rog

ram

inco

me

Tota

l

inco

me

Gro

ss p

rog

ram

exp

en

ses

Tota

l

exp

en

ses

Ne

t re

sult

fro

m

recu

rre

nt

op

era

tio

ns

Ne

t

Re

sult

Ass

ets

Re

curr

en

tC

apit

alR

ecu

rre

nt

Cap

ital

Gra

nts

Oth

er

Gra

nts

Oth

er

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

20

13

$’0

00

Co

rpo

rate

go

vern

ance

-

2

7

-

-

2

7

(5

,68

9)

-

(5

,68

9)

(5

,66

2)

5,7

16

8

4,6

17

Fin

ance

an

d b

usi

ne

ss s

trat

eg

y 1

0,0

27

1

06

,54

7

94

-

11

6,6

68

(60

,90

1)

-

(6

0,9

01

) 5

5,6

73

1

77

,56

9

22

1,8

06

Co

mm

un

ity

serv

ice

s 2

,00

7

14

,58

2

2,6

50

2

23

19

,46

2

(5

6,6

94

)

(46

)

(56

,74

0)

(4

0,1

05

) 7

6,2

02

3

36

,89

1

Pla

nn

ing

& d

eve

lop

me

nt

17

5

,75

4

-

-

5

,77

1

(1

4,4

98

)

-

(14

,49

8)

(8

,72

7)

20

,26

9

24

6,0

24

Tran

spo

rt a

nd

oth

er

infr

astr

uct

ure

6

,02

9

8,6

72

9

1,7

90

1

95

10

6,6

86

(25

,66

0)

(8

14

)

(26

,47

4)

(1

0,9

59

) 1

33

,16

0

1,8

63

,01

6

Was

te m

anag

em

en

t

13

0

17

,85

5

-

-

1

7,9

85

(16

,17

4)

(2

5)

(1

6,1

99

) 1

,81

1

34

,18

4

97

,92

7

Wat

er

Serv

ice

s 1

5

4,1

85

4

,80

1

-

5

8,9

87

(52

,26

6)

(3

25

)

(52

,59

1)

1,9

20

1

11

,57

8

60

4,6

88

Was

te W

ate

r Se

rvic

es

-

34

,26

6

4,7

70

-

39

,03

6

(2

8,3

97

)

(86

5)

(2

9,2

62

) 5

,86

9

68

,29

8

62

4,7

67

Tota

l 1

8,2

11

2

41

,88

8

10

4,1

05

4

18

36

4,6

22

(26

0,2

79

)

(2,0

75

) (

26

2,3

54

) (

18

0)

62

6,9

76

4

,07

9,7

36

Ye

ar

en

de

d 3

0 J

un

e 2

01

2

Fun

ctio

ns

Gro

ss p

rog

ram

inco

me

Tota

l

inco

me

Gro

ss p

rog

ram

exp

en

ses

Tota

l

exp

en

ses

Ne

t re

sult

fro

m

recu

rre

nt

op

era

tio

ns

Ne

t

Re

sult

Ass

ets

Re

curr

en

tC

apit

alR

ecu

rre

nt

Cap

ital

Gra

nts

Oth

er

Gra

nts

Oth

er

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

20

12

$’0

00

Co

rpo

rate

go

vern

ance

-

4

5

-

-

4

5

4

,24

8

-

4

,24

8

(4

,20

3)

(4

,20

3)

34

8,5

91

Fin

ance

an

d b

usi

ne

ss s

trat

eg

y 1

5,6

16

1

07

,03

3

30

3

-

1

22

,95

2

6

8,2

04

2

6

8,2

06

5

4,4

45

5

4,7

46

1

20

,92

3

Co

mm

un

ity

serv

ice

s 2

,15

1

8,4

85

3

,30

1

4

1

3,9

41

52

,45

8

1

29

52

,58

7

(4

1,8

22

) (

38

,64

6)

13

7,9

96

Pla

nn

ing

& d

eve

lop

me

nt

22

7

5,8

24

-

-

6,0

51

13

,46

0

(2

1)

1

3,4

39

(

7,4

09

) (

7,3

88

) 2

49

,49

3

Tran

spo

rt a

nd

oth

er

infr

astr

uct

ure

8

,37

5

22

,17

9

38

,68

4

-

6

9,2

38

32

,68

9

1

,01

1

3

3,7

00

(

2,1

35

) 3

5,5

38

1

,68

6,8

67

Was

te m

anag

em

en

t

11

9

14

,99

1

13

6

-

1

5,2

46

15

,60

7

1

98

15

,80

5

(4

97

) (

55

9)

15

,60

4

Wat

er

Serv

ice

s 3

34

5

3,3

67

2

,15

6

-

5

5,8

57

46

,14

0

8

59

46

,99

9

7,5

61

8

,85

8

66

0,4

70

Was

te W

ate

r Se

rvic

es

-

33

,08

1

96

4

-

3

4,0

45

25

,31

7

6

61

25

,97

8

7,7

64

8

,06

7

56

8,1

82

Tota

l 2

6,8

22

2

45

,00

5

45

,54

4

4

3

17

,37

4

2

58

,12

3

2

,83

9

2

60

,96

2

13

,70

3

56

,41

2

3,7

88

,12

6



2013 2012

Note $’000 $’000

3 Revenue analysis

(a) Rates and levies 1.8(a)

General rates 108,218 102,668

Separate rates 4,693 3,995

Water 36,308 36,099

Water consumption, rental and sundries 21,407 18,322

Sewerage 24,864 23,445

Sewerage trade waste 1,401 1,435

Garbage charges 13,005 11,464

Rates and utility charge revenue 209,896 197,428

Less: Discounts (17,611) (17,570)

Less: Pensioner remissions (1,345) (1,323)

Net rates and utility charges 190,940 178,535

(b) Statutory fees and charges

User fees and charges 32,928 32,830

32,928 32,830

(c) Interest received

Investments 7,859 9,910

Over due rates and utility charges 411 483

8,270 10,393

(d) Sales of contract and recoverable works

Revenue 9,263 20,801

9,263 20,801

The amount recognised as revenue from contract works during the period is the

amount receivable in respect of invoices issued during the period.

There are no contracts in progress at the period end.

The contract work carried out is not subject to retentions.

(e) Other recurrent income

Other income 487 2,445

487 2,445

4 Grants, subsidies, contributions and donations 1.8(b)

(i) Recurrent – grants, subsidies, contributions

and donations are analysed as follows:

General purpose grants 16,352 14,319

State Government subsidies & grants 1,457 11,360

Donations 400 356

Contributions 2 787

Total recurrent revenue 18,211 26,822

(ii) Capital – grants, subsidies, contributions

and donations are analysed as follows:

(a) Monetary revenue designated for capital funding purposes:

Commonwealth government grants 3,357 3,169

State Government subsidies & grants 87,521 37,176

Contributions 6,241 3,472

97,119 43,817

(b) Non-monetary revenue received is analysed as follows: 1.8(c)

Donations from third parties at fair value 6,985 1,726

6,985 1,726

Total capital revenue 104,104 45,543



2013 2012

Note $’000 $’000

5 Capital income

Gain on the sale of capital assets 6 419 -

Recovery of revaluation down of property, plant and equipment 18 - 4

419 4

6 Gain (loss) on the disposal of capital assets

(a) Non-current assets classified as held for sale 1,283 -

Less: Carrying value of asset sold (1,059) -

224 -

(b) Proceeds from the sale of plant and equipment 3,101 2,917

Less: Book value of plant and equipment sold (2,906) (2,721)

195 196

(c) Proceeds from the sale of land and buildings - 338

Less: Book value of land and buildings sold - (663)

- (325)

Total gain (loss) on the disposal of capital assets 5 & 11 419 (129)

7 Employee benefits

Total staff wages and salaries 86,369 82,535

Councillors’ remuneration 1,068 1,064

Annual, sick and long service leave entitlements 9,460 8,926

Superannuation 29 11,511 11,570

108,408 104,095

Other employee related expenses 2,605 2,371

111,013 106,466

Less: Capitalised employee expenses (11,721) (9,196)

99,292 97,270

Councillor remuneration represents salary, and other allowances paid in

respect of carrying out their duties.

Total Council employees at 30 June: 2013 2012

No. No.

Elected members 11 11

Administration staff 776 776

Depot and outdoors staff 657 651

Total full time equivalent employees 1,444 1,438



8 Materials and services 2013 2012

$’000 $’000

Audit of annual financial statements by the Auditor-General of Queensland 297 276

Administration supplies & consumables 1,553 1,371

Advertising 1,321 1,174

Bulk road & other bulk materials 4,388 8,160

Communications & IT 3,390 2,953

Conferences and seminars 2,000 863

Consultancy services 6,844 6,984

Contract services 6,583 10,227

Donations paid 2,984 3,059

Electricity 8,561 7,802

Entertainment and hospitality 16 15

Equipment hire 2,812 4,011

Fuel and chemicals 6,804 6,536

Garbage collection services 9,666 8,890

Insurance 1,403 2,047

Minor equipment & other materials 3,509 2,458

Professional Services 2,567 2,551

Rentals – Operating leases 569 420

Repairs & maintenance materials 8,021 7,970

Other material and services 7,107 4,915

80,396 82,683

9 Finance costs

Finance costs charged by the Queensland Treasury Corporation 8,655 8,637

Bank charges 424 385

Refuse sites – change in PV over time 277 436

Quarry sites – change in PV over time 2 -

9,358 9,458

10 Depreciation and amortisation 1.16(e)

(a) Depreciation of non-current assets

Site improvements 1,549 192

Buildings 4,163 4,141

Plant and equipment 10,587 10,465

Road and bridge network 24,124 25,374

Water 14,648 12,818

Sewerage 9,182 8,281

Drainage 4,539 4,415

Other Infrastructure 758 606

Other assets 1,169 1,974

70,719 68,266

(b) Amortisation of other intangible assets

Computer software 514 446

514 446

Total depreciation and amortisation 71,233 68,712



2013 2012

Note $’000 $’000

11 Capital expenses

Loss on the sale of capital assets 6 - 129

Loss on write-off of capital assets 12 2,050 2,510

Increase in rehabilitation provision, due to increase in the

estimated future cost on council controlled land, that exceeds

the land revaluation reserve 21(i) 25 200

Total capital expenses 2,075 2,839

12 Loss on write-off of capital assets are as follows:

Site improvements 20 -

Buildings 466 (21)

Plant and equipment 13 326

Road and bridge network 319 685

Water 324 859

Sewerage 866 661

Drainage 9 -

Other assets 33 -

11 2,050 2,510

13 Cash assets and cash equivalents 1.10

Cash at bank and on hand 887 850

Deposits at call 88,098 170,442

Term deposits 75,000 -

Balance per statement of cash flows 163,985 171,292

Councils cash and cash equivalents are subject to a number of internal and

external restrictions that limit amounts available for discretionary or future use.

These include:

Externally imposed expenditure restrictions at the reporting date relate to

the following assets:

Unspent government grants and subsidies 10,415 17,957

Internally imposed expenditure restrictions at the reporting date relate to

the following assets:

Funds set aside by Council and held in reserves for future projects 120,280 146,478

Total unspent restricted cash held in reserves 25 130,695 164,435

Cash at bank is held in normal business accounts at the Commonwealth Bank.

Deposits at call are held at the Commonwealth Bank and Queensland Treasury

Corporation. Term deposits are held at National Australia Bank, Westpac Banking

Corporation, St George Bank, ING Bank (Aust) Limited, Suncorp Bank, Bendigo Bank,

Bank of Queensland and Heritage Bank.

Short term credit ratings of the above financial institutions range from A3 to A1+.



2013 2012

Note $’000 $’000

14 Trade and other receivables 1.11

Current

Rateable revenue and utility charges 8,801 9,789

Fees and charges 17,034 24,087

Accrued interest 926 2,651

GST recoverable 1,953 1,519

Other debtors 127 465

Less: Impairment provision (377) (336)

28,464 38,175

Prepayments 695 -

29,159 38,175

Interest is charged on outstanding rates at a rate of 11% per annum.

No interest is charged on other debtors. There is no concentration of

credit risk for rates and utility charges, fees and other debtors receivable.

Movement in accumulated impairment losses (trade and other receivables)

is as follows:

Opening balance 336 216

Impairment adjustment in period 41 120

Closing balance 377 336

15 Inventories 1.12

Current

Inventories for internal use:

Stores and materials 6,691 3,885

6,691 3,885

Valued at cost, adjusted when applicable for any loss of service potential.

16 Non-current assets classified as held for sale

Opening balance at valuation 1,173 3,743

Transfer from other non current asset category **Note 18 (a) 30 (2,570)

Disposal –value of asset sold (1,059) -

144 1,173

Council has decided to sell this land as it is no longer required.

This land is expected to be sold within 2 years.

The land is valued at the lower of cost and selling price less cost to sell.

17 Equity investments

Shares in South Burnett Community Enterprises Limited 20 20

(formerly known as Yarraman Financial Services) 20 20

Reconciliation of the carrying amount at the beginning and end

of the current and previous period is set out below:

Shares in South Burnett Community Enterprises Limited

Carrying amount at beginning of period 20 20

Fair value at the period end 20 20

The shares in South Burnett Community Enterprises are not traded on

an active market and their fair value cannot be ascertained reliably.

Accordingly they are shown at cost.



18

(a)

Pro

pe

rty,

pla

nt

a

nd

eq

uip

me

nt

as a

t 30

Ju

ne

2013

Lan

dSi

te

imp

rove

- m

ents

Build

ing

sPl

ant

and

eq

uip

men

tRo

ad a

nd

b

ridg

e n

etw

ork

Wat

erSe

wer

age

Dra

inag

eO

ther

In

fras

tr-

uct

ure

Oth

er

asse

tsW

ork

s in

p

rog

ress

Tota

l

Bas

is o

f mea

sure

men

tFa

ir Va

lue

Fair

Valu

eFa

ir Va

lue

Co

stFa

ir Va

lue

Fair

Valu

eFa

ir Va

lue

Fair

Valu

eFa

ir Va

lue

Fair

Valu

eC

ost

Ass

et

Va

lue

s$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0

Op

enin

g g

ross

val

ue

174

,929

8

,658

2

96,6

91

75,

884

2,1

35,3

71

846

,546

8

03,6

52

347

,811

2

0,56

0 5

7,09

3 6

9,49

0 4

,836

,685

Min

or

corr

ecti

on

to

op

enin

g b

alan

ce -

-

-

-

-

-

(2

5) -

-

-

-

(2

5)

Ad

dit

ion

s at

co

st -

-

-

-

-

-

-

-

-

-

1

93,3

19

193

,319

Co

ntr

ibu

ted

ass

ets

at v

alu

atio

n -

-

-

4

1 2

69

2,8

56

3,5

10

309

-

-

6

,986

Inte

rnal

tra

nsf

ers

fro

m w

ork

in p

rog

ress

1,9

57

1,7

94

2,0

85

15,

999

58,

368

7,3

29

1,1

50

1,1

29

1,2

74

584

(9

4,01

0) (2

,342

)

Dis

po

sals

-

-

-

(7

,388

) -

-

-

-

-

-

(7

,388

)

Writ

e-o

ffs

-

(22)

(609

) (8

8) (9

10)

(1,7

73)

(1,3

80)

(21)

-

(75)

-

(4,8

78)

Rev

alu

atio

n a

dju

stm

ent

to t

he

AR

S -

2

2,66

4 (8

,541

) -

(2

9,42

3) 1

8,33

3 (1

,387

) -

-

(2

52)

1,3

94

Inte

rnal

tra

nsf

ers

bet

wee

n a

sset

cla

sses

(30)

41,

900

17,

548

11,

197

(883

) (1

0,26

6) (1

1,29

6) -

(3

,155

) (4

5,04

5) (3

0)

Rec

og

nit

ion

/ch

ang

es o

f fu

ture

re

hab

ilita

tio

n c

ost

s 8

7,25

8 -

-

-

-

-

-

-

-

8

7,25

8

Clo

sin

g g

ross

val

ue

176,

856

162,

252

307,

174

95,6

452,

162,

792

863,

025

794,

224

349,

228

18,6

7912

,305

168,

799

5,11

0,97

9

Acc

um

ula

ted

de

pre

cia

tio

n a

nd

imp

air

me

nt

Op

enin

g b

alan

ce -

2

,369

3

3,94

6 2

9,63

5 5

01,4

69

329

,463

2

50,1

91

98,

676

5,2

51

15,

188

1,2

66,1

88

Min

or

corr

ecti

on

to

op

enin

g b

alan

ce

-

-

-

-

-

-

(2

5)

-

-

-

(2

5)

Dep

reci

atio

n p

rovi

ded

in p

erio

d -

1

,54

9

4,1

63

1

0,5

87

2

4,1

24

1

4,6

48

9

,18

2

4,5

39

7

58

1

,16

9

70

,71

9

Dep

reci

atio

n o

n d

isp

osa

ls -

-

-

(

4,4

82

) -

-

-

-

-

-

(

4,4

82

)

Dep

reci

atio

n o

n w

rite

-off

s -

(

2)

(1

43

) (

75

) (

59

1)

(1

,44

9)

(5

16

) (

12

) -

(

42

) (

2,8

30

)

Rev

alu

atio

n a

dju

stm

ent

to t

he

AR

S -

1

,44

8

(3

,84

1)

-

(9

,89

8)

(2

7,2

99

) (

18

,73

0)

-

-

(9

6)

(5

8,4

16

)

Inte

rnal

tra

nsf

ers

to o

ther

ass

et c

lass

es -

1

3,2

03

9

,14

8

5,4

41

(

66

) (

4,4

76

) (

5,8

01

) -

(

1,2

39

) (

16

,21

0)

-

Clo

sin

g a

ccu

mu

late

d d

epre

ciat

ion

an

d im

pai

rmen

t b

alan

ce -

1

8,5

67

43

,27

34

1,1

06

51

5,0

38

31

0,8

87

23

4,3

01

10

3,2

03

4,7

70

91

,27

1,1

54

Net

val

ue

at 3

0 Ju

ne

2013

176,

856

143,

685

263,

901

54,5

391,

647,

754

552,

138

559,

923

246,

025

13,9

0912

,296

168,

799

3,83

9,82

5

Res

idu

al v

alu

e7

,78

56

5,4

91

20

,68

86

07

,25

87

9,2

62

29

4,7

04

18

01

,07

5,3

68

Ran

ge

of

est

imat

ed

use

ful l

ife in

ye

ars

No

t d

ep

reci

ate

d1

01

0 -

10

02

- 1

51

0 -

u

nlim

ite

d5

- 1

00

10

- 7

05

0 -

60

5 -

10

01

0 -

10

0

Ad

dit

ion

of

ren

ew

al a

sse

ts1

85

,27

81

85

,27

8

Ad

dit

ion

of

oth

er

asse

ts1

,93

37

14

1,1

30

71

41

,35

81

21

2,0

71

8,0

41

Tota

l ad

dit

ion

s in

pe

rio

d1

,93

37

14

1,1

30

71

41

,35

81

21

18

7,3

49

19

3,3

19

* In

tern

al t

ran

sfe

rs f

rom

wo

rk in

pro

gre

ss -

$2

,34

2 (

‘00

0’s

)was

tra

nsf

err

ed

fro

m “W

ork

in P

rog

ress

” to

“In

tan

gib

le” a

sse

ts. I

nta

ng

ible

ass

ets

are

re

po

rte

d in

No

te 1

9

** In

tern

al t

ran

sfe

rs b

etw

ee

n a

sse

t cl

asse

s -

$3

0 (

‘00

0’s

) w

as t

ran

sfe

rre

d f

rom

th

e a

sse

t cl

ass

“Lan

d” t

o t

he

ass

et

clas

s “L

and

he

ld fo

r re

sale

” wh

ich

is r

ep

ort

ed

in N

ote

16

* **



18

(a)

Pro

pe

rty,

pla

nt

an

d

eq

uip

me

nt

– p

rio

r y

ea

r as

at

30 J

un

e 20

12

Lan

dSi

te

imp

rove

- m

ents

Build

ing

sPl

ant

and

eq

uip

men

tRo

ad a

nd

b

ridg

e n

etw

ork

Wat

erSe

wer

age

Dra

inag

eO

ther

In

fras

tr-

uct

ure

Oth

er

asse

tsW

ork

s in

p

rog

ress

Tota

l

Bas

is o

f mea

sure

men

tFa

ir Va

lue

Fair

Valu

eFa

ir Va

lue

Co

stFa

ir Va

lue

Fair

Valu

eFa

ir Va

lue

Fair

Valu

eFa

ir Va

lue

Fair

Valu

eC

ost

Ass

et

Va

lue

s$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0

Op

enin

g g

ross

val

ue

15

6,5

97

1

,69

5

26

7,5

85

6

8,3

88

1

,91

0,3

37

6

58

,21

1

61

7,3

80

3

64

,04

4

11

,00

1

51

,22

3

63

,99

6

4,1

70

,45

7

Co

rre

ctio

n t

o o

pe

nin

g b

alan

ce -

-

-

-

-

-

-

-

-

-

-

-

Min

or

corr

ecti

on

to

op

enin

g b

alan

ce -

-

-

5

9

-

-

-

-

-

-

-

59

Ad

dit

ion

s at

co

st 2

,92

4

-

-

-

-

-

-

-

-

-

27

0,0

78

2

70

,07

8

Co

ntr

ibu

ted

ass

ets

at v

alu

atio

n -

-

-

-

-

7

55

4

50

5

21

-

-

1

,72

6

Inte

rnal

tra

nsf

ers

fro

m w

ork

in p

rog

ress

-

4,9

87

1

6,2

20

1

3,1

59

3

3,3

46

1

67

,22

4

4,3

37

5

,55

9

9,5

59

5

,80

8

(2

64

,58

4)

(1

,46

1)

Dis

po

sals

(

53

9)

-

(1

23

) (

5,1

92

) -

-

-

-

-

(

5,8

54

)

Writ

e-o

ffs

-

-

-

(5

30

) (

2,0

40

) (

1,6

77

) (

91

3)

-

-

-

-

(5

,16

0)

Rev

alu

atio

n a

dju

stm

ent

to t

he

AR

S* 1

3,3

77

-

9

7

-

19

3,8

67

3

4,3

47

1

84

,03

3

(2

2,3

13

) -

8

3

40

3,4

90

Inte

rnal

tra

nsf

ers

bet

wee

n a

sset

cla

sses

2,5

70

1

,19

6

12

,91

2

-

(1

39

) (

12

,31

3)

(1

,63

5)

-

-

(2

1)

2,5

70

Rec

og

nit

ion

/ch

ang

es o

f fu

ture

re

hab

ilita

tio

n c

ost

s 7

80

7

80

Clo

sin

g g

ross

val

ue

17

4,9

29

8,6

58

29

6,6

92

75

,88

42

,13

5,3

71

84

6,5

46

80

3,6

52

34

7,8

11

20

,56

05

7,0

93

69

,49

04

,83

6,6

85

Acc

um

ula

ted

de

pre

cia

tio

n a

nd

imp

air

me

nt

Op

en

ing

bal

ance

1,5

02

24

,72

92

1,7

85

38

0,0

50

31

8,8

75

21

8,3

95

13

4,6

27

4,6

45

13

,58

51

,11

8,1

93

Co

rre

ctio

n t

o o

pe

nin

g b

alan

ce

Min

or

corr

ect

ion

to

op

en

ing

bal

ance

-

-

5

9

-

-

-

-

-

-

59

De

pre

ciat

ion

pro

vid

ed

in p

eri

od

19

2

4,1

41

1

0,4

65

2

5,3

74

1

2,8

18

8

,28

1

4,4

15

6

06

1

,97

4

68

,26

6

De

pre

ciat

ion

on

dis

po

sals

-

-

(2

,47

1)

-

-

-

-

-

-

(2

,47

1)

De

pre

ciat

ion

on

wri

te-o

ffs

-

(2

1)

(2

04

) (

1,3

56

) (

81

8)

(2

52

) -

-

-

(

2,6

50

)

Re

valu

atio

n a

dju

stm

en

t to

th

e A

RS*

-

(3

) -

9

7,3

99

3

,89

1

24

,23

9

(4

0,3

66

) -

(

36

6)

84

,79

4

Re

valu

atio

n a

dju

stm

en

t to

th

e In

com

e (

4)

-

-

-

-

-

-

-

-

(4

)

Inte

rnal

tra

nsf

ers

67

9

5,0

99

-

-

(

5,3

02

) (

47

3)

-

-

(4

) -

Clo

sin

g a

ccu

mu

late

d d

epre

ciat

ion

an

d im

pai

rmen

t b

alan

ce2

,36

83

3,9

46

29

,63

55

01

,46

93

29

,46

32

50

,19

19

8,6

76

5,2

51

15

,18

81

,26

6,1

87

Net

val

ue

at 3

0 Ju

ne

2012

174,

929

6,29

026

2,74

546

,249

1,63

3,90

251

7,08

455

3,46

124

9,13

515

,309

41,9

0569

,490

3,57

0,49

8

Res

idu

al v

alu

e1

81

65

,81

12

3,0

82

59

8,9

62

28

8,0

55

18

09

76

,27

1

Ran

ge

of

est

imat

ed

use

ful l

ife in

ye

ars

No

t d

ep

reci

ate

d1

01

0 -

10

02

- 1

51

0 -

u

nlim

ite

d5

- 1

75

10

- 7

05

0 -

60

5 -

10

01

0 -

10

0

* A

RS

de

no

tes

- A

sse

t R

eva

luat

ion

Su

rplu

s



18 (b) Property, plant and equipment valuations were determined by reference

to the following:

Land

The fair value of land is measured at current market value as at 30 June 2012 as independently determined

by AssetVal Pty Ltd. Fair value was derived by reference to market based evidence including observable

historical sales data for properties of similar nature and specification within the Toowoomba Regional

Council and surrounding areas. The fair value as at 30 June 2013 has been determined using the same

evidence and assumptions used in determining the fair value as at 30 June 2012. There was considered to

be no material change during the financial year which would affect these assumptions.

Reserve land does not have a value for the purpose of a Local Government’s financial statements.

Site improvements

The fair value of site improvements is measured at current market value as at 30 June 2013 as

independently determined by Australia Pacific Valuers (APV) and AssetVal Pty Ltd. Fair value was derived

by reference to market based evidence including observable historical sales data for properties of similar

nature and specification within the Toowoomba Regional Council and surrounding areas.

Buildings

There is no market for Council’s buildings as these are held to provide essential services to the community.

Accordingly, the fair value of all building assets is measured at written down current replacement

cost. All buildings will be revalued during the 2013-14 financial year, however the Water & Wastewater

buildings were revalued as at 30 June 2013 by AssetVal in conjunction with the water and sewerage active

infrastructure assets. These buildings represent an immaterial portion of the written down value of the

asset class.

Plant and equipment

Other plant and equipment is measured at original cost less accumulated depreciation.

Infrastructure

There is no market for Council’s infrastructure assets as these are held to provide essential services to the

community. Accordingly, the fair value of all infrastructure assets is measured at written down current

replacement cost.

Road network

The fair value of road and bridge network infrastructure as at 30 June 2013 was determined by

management based on the following key assumptions (this value remains unchanged from the valuation

as at 30 June 2012):

(a) Average $/m2 for each of the key components were:

Sealed Unsealed

roads roads

$ $

Formation 25.87 13.03

Pavement 24.96 n/a

Surface 11.75 11.33



Road network (cont.….)

(b) Condition was assessed using the following table:

Condition Remaining

rating useful life

New 100%

0.50 98%

1.00 95%

1.50 85%

2.00 75%

2.50 63%

3.00 50%

3.50 38%

4.00 25%

4.50 13%

5.00 5%

5.50 0%

The valuation of the roads network was performed by combining the expertise of internal asset managers,

Lemmah Pty Ltd and Fugro PMS Pty Ltd.

Bridges

The fair value of bridge infrastructure is measured at written down current replacement cost. The valuation

of bridge infrastructure as at 30 June 2013 was independently determined by APV Valuers.

Water and Sewerage

The fair value of water and sewerage passive infrastructure as at 30 June 2013 was determined by

management based on the following key assumptions (this value remains unchanged from the valuation

as at 30 June 2012):

(a) The average cost per meter was $232.17 for water pipes and $566.29 for sewerage pipes.

(b) Condition was assessed using the same table as that identified for the road network.

The last independent valuation of water and sewerage active infrastructure assets was performed by

AssetVal Pty Ltd as at 30 June 2013.

Drainage

The fair value of drainage infrastructure as at 30 June 2013 was determined by management based on the

following key assumptions (this value remains unchanged from the valuation as at 30 June 2012):

(a) The average cost per square meter was $565.91 for drainage pipes.

(b) Condition was assessed using the same table as that identified for the road network.

The last independent valuation of drainage infrastructure assets was performed by AssetVal Pty Ltd

as at 30 June 2012.



18 (c) Other asset related information:

Dam Wall Assets – Revaluation

In conducting an external revaluation for dam wall assets in 2012/2013, there were a number of changes

in the valuation methodology and asset breakdown compared to previous financial years. These changes

will have an impact on the future depreciation expense for these assets commencing 2013/2014. The

estimated depreciation for the 2013/2014 year is $439,000 compared to $666,000, 2012/2013.

With this process both Toowoomba Regional Council and AssetVal Valuers collaborated to redesign the

asset breakdowns to gain synergies with asset management and engineering services staff. This has also

resulted in additional asset componentisation, enabled better measurement of replacement costs and

reduced duplication.

Revised Useful Lives Residual Values

Historically Council had not utilised residuals extensively and so with the opportunity to completely review

the assets, the outcome was that the analysis supported the residual criteria for the earth fill dam walls.

The dams are zoned earth fill dams and are componentised to only include the dam wall itself, excluding

spillways outlet works and catchment assets. The previous useful lives on these assets were between 165

to 175 years, and following the revaluation these estimated useful lives are now 100 years with residual

values between 30% and 70%.

Residuals were applied, firstly, as there are no examples of major embankment dams being removed,

demolished or failing in Australia and secondly, the bulk water supply for Toowoomba is primarily supplied

from catchments and stored in the dams. This is not likely to change in the foreseeable future due to

tighter regulations on groundwater extraction and the option of switching to primary downrange supplies

is expensive and therefore not preferred as illustrated by the costs relating to the new Wivenhoe pipeline.

The need for the dams in Toowoomba will not change for the foreseeable future. Having no evidence that

a removal and reinstatement type renewal is likely to happen, AssetVal Pty Ltd have applied a residual that

represents that the majority of the dam will stand in perpetuity.

The reason for not applying a 100% residual is due to illustratable occurrences of major damage and

upgrades being required over the life of the dam. An example of this is the recent embankment slippage

at Cressbrook Dam and recent safety upgrades. This then follows onto the life of 100 years applied as

opposed to 175 years. The life is reduced due to the change in failure/renewal mode, where previously

life was set at 175 years as it was assumed the whole dam had been consumed and would be removed,

destroyed or decommissioned. This has changed to a perpetuity model and so the life represents an

average suggesting that after 100 years 30% of the dam will be consumed though either erosion, seepage

issues, settling or obsolescence. The 100 year time frame is based on experience with other older dams

having upgrades or renewal/repair works completed after this approximate time frame. It is difficult to

predict the future in such long life assets. Evidence from older, equivalent asset types has had to be related,

but due to better construction techniques any derived conclusions used would inherently be conservative.



Bridges – Revaluation

Overview of Methodology

The approach used for the revaluation of Council’s bridge assets for 2012/2013 uses a condition assessment

that enables a determination of each component’s level of remaining service potential. This also involves

consideration of obsolescence and other external factors.

This assessment indicates which phase of the asset life cycle the component is currently in. The asset is

then depreciated using a straight-line from the assessed value at the start of that phase to the assessed

value at the end of that phase.

Segmentation and Componentisation

Segmentation and componentisation is based on standard industry practice and via consultation between

Council and Australian Pacific Valuers. Bridge assets were categorised into five main groups:

- Multi- span bridges with intermediate pier support (PB)

- Single span girder bridges (GB)

- Box culvert type bridges (CB)

- Pipe culvert type bridges (CP)

- Arch type bridges (ARCH)

Different material types were observed within the main groups listed above, such as in-situ reinforced

concrete, pre stressed concrete, pre-cast concrete box and pipes, steel, steel helical pipes and timber.

A modern equivalent replacement strategy has been adopted in the determination of the obsolete bridge

construction types. As an example, timber bridges have been replaced with equivalent concrete bridges.

Evidence throughout Council supports the strategy. The five main groups were then componentised and

valued as four sub-categories:

- Super structure

- Sub Structure

- Bridge Railing

- Bridge Surface

Gross Replacement Cost

The gross replacement cost for bridges was determined by Australian Pacific Valuers from a range of

sources. They noted in their detailed report:

“The Gross Replacement Value of these assets have been assessed on the basis of replacement with a

new asset having similar service potential and includes allowances for installation and professional fees.

The Gross Replacement Value costing have been derived from reference to costing guides issued by the

Rawlinson’s (Australian Construction Handbook), Toowoomba Regional Council and Australian Pacific

Valuers internal database of costs, recently completed projects in the region and surrounding areas”.

Depreciable Amount

Calculation of the depreciable amount involves determination of the Residual Value which in turn is

required to be assessed at the end of its useful life.

For cyclical maintenance assets (such as bridges) the end of the useful life is typically assessed as being at

the point of major intervention. For example for a road seal it would be at the point of the re-seal.



Bridges – Revaluation (cont.…)

Depreciable Amount (cont.…)

This approach was used to determine the Residual Value. Consideration was given to Council’s expectation

of the what issues would typically drive the need to undertake a major renewal, how long it would be for the

asset to reach that point and what the likely cost would be (as a percentage of the full replacement cost).

As a consequence of this analysis the assumptions applied recognised that for some components the cost

of renewal was less than the cost of as new construction and therefore it was appropriate to adopt some

residual values.

As a consequence of this approach the “value lost through consumption” is depreciated over the useful life.

These changes will have an impact on the future depreciation expense for these assets commencing

2013/2014. The estimated depreciation for the 2013/2014 year is $389,000 compared to $519,000,

2012/2013.

Pattern of Consumption

A depreciation method was used in order to match the pattern of consumption. In the case of bridges,

due to increasing traffic loads and volumes and changes in technology and safety standards, the pattern of

consumption of future economic benefit is not constant but increases over time.

Based on this determination a straight-line pattern was adopted for components with a useful life of less

than 40 years and a moderate pattern for components with an expected useful life of greater than 70 years.

Accumulated Depreciation

The level of Accumulated Depreciation was based on an assessment of the proportion of depreciable

amount consumed to date. It is based on a Consumption Score referenced to the appropriate pattern of

consumption.

The scoring mechanism incorporated both physical condition as well as consideration of obsolescence and

external factors.

After inspection the score was used to determine the percentage of remaining depreciable amount. This

was then added to the Residual Value to determine the written down value and as a result the Accumulated

Depreciation.

The end results were then compared to Council’s understanding of their assets from their asset

management framework to ensure consistency with engineering data.

Quality Assurance

There was a range of Quality Assurance processes involved to ensure the outputs were an accurate

reflection of the actual asset observations.

These included –

· Review and confirmation of underlying assumptions

· Review of draft report to ensure consistency with asset management understanding.



National Disaster Relief and Recovery Arrangements (NDRRA)

Council has been subject to two flood events that are included in these Financial Statements. They are the

January 2011 event and the January 2013 event, referred to as Tropical Cyclone Oswald and the associated

rainfall and flooding, 21-29 January 2013.

The January 2011 Event

As of August 2013, the Queensland Reconstruction Authority (QRA) has a total cost of $125 million

attributed to this event. Subject to final close out, the QRA has paid 90% of this estimate, $113 million.

The Council estimated cost is currently at $131 million (as at August 2013). This would indicate an at risk

amount for Council of $6 million, however, as the projects move closer to finalisation and official close

out by QRA, the margin or risk amount is reducing. Council final estimates are reducing and the QRA final

payment is subject to final actual costs. Empirical evidence would suggest a final at risk amount of $3.5 to

$5.0 million. This amount is available in the 2013/2014 budget and the worst case scenario of an amount

approaching $6 million will require some re-prioritisation, however, not to the extent of a financial shock to

the Council’s sustainability position. A planned series of close-outs is being undertaken, by submission in

claim areas. Restoration works are at the practical completion stage.

The 2013 Tropical Cyclone Oswald Event

24 projects, out of a total of 1,121 from the 2011 event, where restoration had not commenced at the time

of the 2013 Oswald event, and had additional damage greater than 10%, have been transferred to the 2013

Oswald event.

As stated above, the road network was re-valued in 2011/12 and the valuation included the effect of the

2011 event. The 2013 event has incurred a write-down of $35m in the carrying value of the road network.

Therefore the current valuation recorded in these accounts includes the effect of the 2011 & 2013 flood

events

Work in Progress – Summary

Total WIP shown in Note 18(a) of $168.8 million is detailed as follows:

· NDRRA component of $74.5 million,

· Major project carryovers of $70.15 million, which included two projects totalling $42.2 million,

· Previous years WIP and current accruals of $11.95 million and

· Ordinary WIP of $12.2 million.



2013 2012

Note $’000 $’000

19 Intangible assets

Net carrying value at period end:

Computer software 4,912 3,084

4,912 3,084

Computer software

Opening gross carrying value 6,143 4,682

Acquired at cost *Note 18 (a) 2,342 1,461

8,485 6,143

Accumulated amortisation

Opening balance 3,059 2,613

Amortisation in the period 514 446

3,573 3,059

Net carrying value at end of the financial year 4,912 3,084

Software has a finite life estimated at ten years.

Straight line amortisation has been used with no residual value.

20 Trade and other payables Current

Accruals 19,426 19,447

Annual leave 8,419 8,065

27,845 27,512

Non Current

Annual leave 1,458 1,437

1,458 1,437

Employee benefit expenses are calculated at current pay levels

and adjusted for inflation and likely future changes in salary level.

The non-current portion of annual leave and long service leave is

then discounted to the present value. Further details on employee

entitlements are reported in Note 1.22

21 Provisions

Current

Long service leave 12,160 10,163

Property restoration:

(i) Refuse sites 21 -

(ii) Quarry sites 861 -

13,042 10,163

Non-Current

Long service leave 1.22(e) 3,864 3,161

Property restoration:

(i) Refuse sites 92,369 9,255

(ii) Quarry sites 3,658 91

99,891 12,507

Details of movements in provisions:

Long service leave

Balance at the beginning of financial year 13,324 13,864

Amount provided for in the period 3,975 1,785

Amount paid in the period (1,275) (2,325)

Balance at end of the financial year 16,024 13,324

Current portion 12,160 10,163

Non-current portion 3,864 3,161

16,024 13,324



2013 2012

Note $’000 $’000

(i) Refuse sites


Increase in provision - due to change in time 276 432

Increase in provision - change in discount rate 25 198

Amount expended in year - -

Increase (decrease) in estimate of future cost 82,834 772


Current portion 21 -

Non-current portion 92,369 9,255

92,389 9,255

(ii) Quarry sites

Balance at the beginning of financial year 91 77

Increase in provision - due to change in time 3 4

Increase (decrease) in provision - change in discount rate - 2

Amount expended in year - -

Increase (decrease) in estimate of future cost 4,425 8

Balance at end of the financial year 4,519 91

Current portion 861 -

Non-current portion 3,658 91

4,519 91

22 Borrowings

(a) Bank overdraft

The council does not have a bank overdraft facility.

(b) Unsecured borrowings

Unsecured borrowings are provided by the Queensland Treasury Corporation.

All borrowings are in $A denominated amounts and carried at amortised cost, interest being expensed as

it accrues. No interest has been capitalised during the current or comparative reporting period. Expected

final repayment dates vary, the latest being 26 June 2032.

There have been no defaults or breaches of the loan agreement during the period.

Principal and interest repayments are made quarterly in arrears.

Details of borrowings at balance date are:

Current

Queensland Treasury Corporation 9,320 8,305

9,320 8,305

Non Current

Queensland Treasury Corporation 146,020 143,429

146,020 143,429



2013 2012

Note $’000 $’000

Details of movements in borrowings:

Queensland Treasury Corporation


Loans raised 12,922 65,705

Principal repayments (9,315) (5,321)


Classified as :

Current 9,320 8,305

Non-current 146,020 143,429

155,340 151,733

The loan market value at the reporting date was $165,199,145.

This represents the value of the debt if Council repaid it at that date. As it is the

intention of Council to hold the debt for its term, no provision is required to be made

in these accounts.

No assets have been pledged as security by the council for any liabilities.

Borrowings are all in $A and are underwritten by the Queensland State Government.

23 Other liabilities

Current

Unearned revenue 2,662 2,356

2,662 2,356

24 (i) Asset revaluation surplus

Movements in the asset revaluation surplus were as follows:

Balance at the beginning of financial year 1,426,164 1,107,467

(a) Adjustments to property, plant and equipment through revaluations: 18

Land - 13,377

Site improvements 21,216 -

Buildings (4,699) 99

Road and bridge network (19,525) 96,468

Water 45,632 30,456

Sewerage 17,342 159,794

Drainage - 18,053

Other assets (155) 449

Balance at end of the financial year 1,485,974 1,426,164

(ii) Asset revaluation surplus analysis

The closing balance of the asset revaluation surplus is comprised of the

following asset categories:

Land 13,377 13,377

Site improvements 21,216 -

Buildings 112,056 116,755

Road and bridge network 717,622 737,147

Water 128,102 82,470

Sewerage 379,630 362,288

Drainage 104,389 104,389

Other assets 9,582 9,738

1,485,974 1,426,164



2013 2012

Note $’000 $’000

25 Retained surplus

Balance at the beginning of financial year 2,156,256 2,099,843

Net result 102,268 56,412

Balance at end of the financial year 2,258,524 2,156,255

Council’s cash and cash equivalents are subject to a number of

internal restrictions that limit the amount that is available for

discretionary or future use. In prior years council accounted for

these restrictions using a system of reserves. At the beginning

of this reporting year these reserves were closed to the retained

surplus and are now reported using an internal management system.

Internal restrictions that have been placed on Council’s cash and cash

equivalents are now disclosed in Note 13.

26 Commitments for expenditure

Operating leases

Minimum lease payments in relation to non-cancellable operating

leases are as follows:

Within one year 812 789

Later than 1 year but not later than 5 years 5,019 4,548

Later than 5 years 2,636 3,919

8,467 9,256

Lease payments are generally fixed, but with inflation clauses on

which future rentals are determined.

Capital Commitments

Commitment for the construction of the following assets contracted

for at the reporting date but not recognised as liabilities are as follows:

Buildings 137 94

Infrastructure 21,728 13,400

Other infrastructure 11 1,507

Other 290 47

22,166 15,048

These expenditures are payable :

Within one year 22,166 15,048

Later than 1 year but not later than 5 years - -

Later than 5 years - -

22,166 15,048

27 Events after balance date

There were no material financial adjusting events after balance date.



2013 2012

Note $’000 $’000

28 Contingent liabilities

Details and estimates of maximum amounts of contingent liabilities are as follows:

Various claims are pending against the Council. In the opinion of the Council’s

solicitors the potential loss on all claims should not exceed: 2,521 4,000

The Council has disclaimed liability and no provision has been made

in the financial statements pertaining to these claims.

Local Government Workcare

The Toowoomba Regional Councils a member of the Queensland local government workers

compensation self-insurance scheme, Local Government Workcare. Under this scheme

the Council has provided a bank guarantee to cover bad debts which may remain should

the self insurance licence be cancelled and there was insufficient funds available to cover

outstanding liabilities. Only the Queensland Government’s workers compensation authority

may call on any part of the guarantee should the above circumstances arise.

The Council’s maximum exposure to the bank guarantee is: 1,939 1,614

Local Government Mutual

The Council is a member of the local government mutual liability self-insurance pool,

LGM Queensland. In the event of the pool being wound up or it is unable to meet its

debts as they fall due, the trust deed and rules provide that any accumulated deficit will

be met by the individual pool members in the same proportion as their contribution is to

the total pool contributions in respect to any year that a deficit arises.

As at 30 June 2011 the financial statements reported an accumulated surplus and it is

not anticipated any liability will arise.

29 Superannuation

The Council contributes to the Local Government Superannuation Scheme (Qld) (the

scheme). The scheme is a Multi-employer Plan as defined in the Australian Accounting

Standard AASB119 Employee Benefits.

The Queensland Local Government Superannuation Board, the trustee of the scheme,

advised that the local government superannuation scheme was a complying

superannuation scheme for the purpose of the Commonwealth Superannuation Industry

(Supervision) legislation.

The scheme has three elements referred to as:

The City Defined Benefits Fund (CDBF) which covers former members of the City Super

Defined Benefits Fund. The Regional Defined Benefits Fund (Regional DBF) which covers

defined benefit fund members working for regional local governments; and

The Accumulation Benefits Fund (ABF)

The ABF is a defined contribution scheme as defined in AASB 119. Council has no liability to

or interest in the ABF other than the payment of the statutory contributions as required by

the Local Government Act 2009.

The Regional DBF is a defined benefit plan as defined in AASB119. The Council is not able to

account for the Regional DBF as a defined benefit plan in accordance with AASB119 because

the scheme is unable to account to the Council for its proportionate share of the defined

benefit obligation, plan assets and costs.

Any amount by which either fund is over or under funded would only affect future benefits and

contributions to the Regional DBF, and is not an asset or liability of the Council. Accordingly

there is no recognition in the financial statements of any over or under funding of the scheme.

The audited general purpose financial report of the scheme as at 30 June 2012 (the most

recent available) which was not subject to any audit qualification, indicates that the assets of

the scheme are sufficient to meet the vested benefits.

The most recent actuarial assessment of the scheme was undertaken as at 1 July 2012.

The actuary indicated that “the Regional DBF is currently in a satisfactory but modest financial

position and remains vulnerable to adverse short and medium term experience”.



2013 2012

Note $’000 $’000

Following the previous actuarial assessment in 2009, councils were advised by the

trustee of the scheme, following advice from the scheme’s actuary, that additional

contributions may be imposed in the future at a level necessary to protect the

entitlements of Regional DBF members. In the 2012 actuarial report the actuary

has recommended no change to the employer contribution levels at this time.

Under the Local Government Act 2009 the trustee of the scheme has the power to

levy additional contributions on councils which have employees in the Regional

DBF when the actuary advises such additional contributions are payable - normally

when the assets of the DBF are insufficient to meet members’ benefits.

The next actuarial investigation will be conducted as at 1 July 2015.

The amount of superannuation contributions paid by Toowoomba Regional Council

to the scheme in this period for the benefit of employees was: 11,511 11,570

30 Trust funds 1.30

Trust funds held for outside parties:

Monies collected or held on behalf of other entities yet

to be paid out to or on behalf of those entities 3,768 4,068

Security deposits 110 117

3,878 4,185

The Toowoomba Regional Council performs only a custodial role in respect of these

monies, and because the monies cannot be used for Council purposes, they are not

brought to account in these financial statements.

31 Reconciliation of net result for the year to net cash

inflow (outflow) from operating activities

Net result 102,268 56,412

Non-cash operating items:

Depreciation and amortisation 10 71,233 68,712

Change in restoration provisions expensed to finance costs 279 436

71,512 69,148

Investing and development activities:

Capital grants, subsidies and contributions 4 (104,104) (45,543)

Capital income 5 (419) (4)

Capital expenses 11 2,075 2,839

(102,448) (42,708)

Changes in operating assets and liabilities:

(Increase) decrease in receivables 9,711 (8,286)

(Increase) decrease in inventories (excluding land) (2,806) (1,169)

Increase (decrease) in payables (341) 10,525

Increase (decrease) in provisions 2,700 (540)

Increase (decrease) in other liabilities 306 (360)

9,570 171

Net cash inflow from operating activities 80,902 83,022



32 Controlled Entities

Empire Theatres Pty Ltd

The incorporated entity, Empire Theatres Pty Ltd (ACN 086 482 288) is wholly owned by Council. The financial

statements of Empire Theatres Pty Ltd, incorporating Empire Theatre Projects Pty Ltd (ACN 135 705 878), are

subject to separate audit certification by the Queensland Auditor-General or his delegate.

The audited financial statements of Empire Theatres Pty Ltd, incorporating Empire Theatre Projects Pty Ltd, as at

30 June 2013, disclosed net assets of $611,667.

Empire Theatres Foundation is an entity controlled by Empire Theatres Pty Ltd. The financial statements of the

Empire Theatres Foundation are subject to separate audit certification by the Queensland Auditor-General or his

delegate.

The audited financial statements of Empire Theatres Foundation as at 30 June 2013, disclosed net assets of

$583,495.

Jondaryan Woolshed Pty Ltd

The incorporated entity, Jondaryan Woolshed Pty Ltd (ACN 128 419 983) is wholly owned by Council. The

financial statements of Jondaryan Woolshed Pty Ltd are subject to separate audit certification by the Queensland

Auditor-General or his delegate.

The audited financial statements of Jondaryan Woolshed Pty Ltd as at 30 June 2013, disclosed net liabilities of

$189,350.

Toowoomba and Surat Basin Enterprises Pty Ltd

The incorporated entity, Toowoomba and Surat Basin Enterprises Pty Ltd (ACN 128 419 983) is wholly owned by

Council. The financial statements of Toowoomba and Surat Basin Enterprises Pty Ltd are subject to separate audit

certification by the Queensland Auditor-General or his delegate.

The audited financial statements of Toowoomba and Surat Basin Enterprises Pty Ltd as at 30 June 2013, disclosed

net assets of $350,093.

The Toowoomba Regional Council has committed necessary funding support in its 2013/2014 Annual Budget

and forward budgets for 2014/2015 and 2015/2016 which provides ‘going concern’ assurance for the Empire

Theatres Pty Ltd and Jondaryan Woolshed Pty Ltd.

The Toowoomba and Surat Basin Enterprises Pty Ltd is the recipient of Council funding of a fixed amount to

supplement membership revenue.



33 Financial Instruments

Toowoomba Regional Council has exposure to the following risks arising from financial instruments:

- credit risk

- liquidity risk

- market risk

This note provides information (both qualitative and quantitative) to assist statement users evaluate the

significance of financial instruments on the Council’s financial position and financial performance, including the

nature and extent of risks and how the Council manages these exposures.

Financial risk management

Toowoomba Regional Council is responsible for the establishment and oversight of the risk management

framework, together with developing and monitoring risk management policies.

Council’s management approves policies for overall risk management, as well as specifically for managing

credit, liquidity and market risk.

The Council’s risk management policies are established to identify and analyse the risks faced, to set

appropriate limits and controls and to monitor these risks and adherence against limits. The Council aims to

manage volatility to minimise potential adverse effects on the financial performance of the Council.

Toowoomba Regional Council does not enter into derivatives.

Credit Risk

Credit risk is the risk of financial loss if a counterparty to a financial instrument fails to meet its contractual

obligations. These obligations arise principally from the Council’s investments and receivables from

customers. Exposure to credit risk is managed through regular analysis of credit counterparty ability

to meet payment obligations. The carrying amount of financial assets represents the maximum credit

exposure.

Investments in financial instruments are required to be made with Queensland Treasury Corporation (QTC)

or similar state/ commonwealth bodies or financial institutions in Australia, in line with the requirements of

the Statutory Bodies Financial Arrangements Act 1982.

No collateral is held as security relating to the financial assets held by Toowoomba Regional Council.

The following table represents the maximum exposure to credit risk based on the carrying amounts of

financial assets at the end of the reporting period:

2013 2012

Note $’000 $’000

Financial Assets

Cash and cash equivalents 13 163,985 171,292

Equity investments 17 20 20

Receivables – rates 14 8,801 9,789

Receivables – other 14 19,663 28,386

Other credit exposure

Guarantee 28 1,939 1,614

Total 194,408 211,101

Cash and cash equivalents

The Council may be exposed to credit risk through its investments in the QTC Cash

Fund and QTC Working Capital Facility. The QTC Cash Fund is an asset management

portfolio that invests with a wide range of high credit rated counterparties.

Deposits with the QTC Cash Fund are capital guaranteed. Working Capital Facility

deposits have a duration of one day and all investments are required to have a

minimum credit rating of “A-”, therefore the likelihood of the counterparty having

capacity to meet its financial commitments is strong.



33 Financial instruments – continued

Trade and other receivables

In the case of rate receivables, the Council has the power to sell the property to recover any defaulted

amounts. In effect this power protects the Council against credit risk in the case of defaults.

In other cases, the Council assesses the credit risk before providing goods or services and applies normal

business credit protection procedures to minimise the risk.

By the nature of the Councils operations, there is a geographical concentration of risk in the Council’s area.

Because the area is largely (e.g. agricultural/mining), there is also a concentration in the (e.g. agricultural/

mining) sector.

Ageing of past due receivables and the amount of any impairment is disclosed in the following table:

Liquidity risk

Liquidity risk is the risk that the Council will encounter difficulty in meeting the obligations associated with

its financial liabilities that are settled by delivering cash or another financial asset.

Toowoomba Regional Council is exposed to liquidity risk through its normal course of business and

through its borrowings with QTC and other financial institutions.

The Council manages its exposure to liquidity risk by maintaining sufficient cash deposits and undrawn

facilities, both short and long term, to cater for unexpected volatility in cash flows. These facilities are

disclosed in note 22.

The following table sets out the liquidity risk in relation to financial liabilities held by the Council. It

represents the remaining contractual cashflows (principal and interest) of financial liabilities at the end of

the reporting period, excluding the impact of netting agreements:

The outflows in the above table are not expected to occur significantly earlier and are not expected to be

for significantly different amounts than indicated in the table.

Fully

Performing

Past dueLess

ImpairedTotalLess than 30

days

31 to 60

days

61 to 90

days

Over 90

days

$’000 $’000 $’000 $’000 $’000 $’000 $’000

Receivables:

2013 23,942 4,061 30 - 808 (377) 28,464

2012 30,964 1,323 2,389 152 3,683 (336) 38,175

0 to 1 year 1 to 5 years Over 5 years Total contractual

cash flows

Carrying

amount

2013 $’000 $’000 $’000 $’000 $’000

Trade and other payables 19,426 - - 19,426 19,426

Loans QTC 18,008 67,521 148,066 233,595 155,340

37,434 67,521 148,066 253,021 174,767

2012

Trade and other payables 19,447 - - 19,447 19,447

Loans QTC 16,958 66,530 146,885 230,373 151,733

36,405 66,530 146,885 249,820 171,180



33 Financial instruments – continued

Market risk

Market risk is the risk that changes in market prices, such as interest rates, will affect the Council’s income or

the value of its holdings of financial instruments.

Interest rate risk

Toowoomba Regional Council is exposed to interest rate risk through investments and borrowings with

QTC and other financial institutions (if applicable).

The Council has access to a mix of variable and fixed rate funding options through QTC so that interest rate

risk exposure can be minimised.

Sensitivity

Sensitivity to interest rate movements is shown for variable financial assets and liabilities based on the

carrying amount at reporting date.

The following interest rate sensitivity analysis depicts what effect a reasonably possible change in interest

rates (assumed to be 1%) would have on the profit and equity, based on the carrying values at the end of

the reporting period. The calculation assumes that the change in interest rates would be held constant

over the period.

2013

Financial assets and liabilities that are

held at variable interest rates total:

QTC cash funds

Other investments

Loans – QTC

Net total

2012

QTC cash funds

Other investments

Loans – QTC

Net total

In relation to the QTC loans held by the Council, the following has been applied:

QTC Fixed Rate Loan – financial instruments with fixed interest rates which are carried at amortised cost are not

subject to interest rate sensitivity.

QTC Generic Debt Pool - the generic debt pool products approximate a fixed rate loan. There is a negligible

impact on interest sensitivity from changes in interest rates for generic debt pool borrowings.

QTC Client Specific Pool - client specific pool products are often rebalanced to a target benchmark duration. This

partially exposes clients to the level of interest rates at the time of rebalancing. Sensitivity on these products is

provided by QTC through calculating the interest effect over the period.

The sensitivity analysis provided by QTC is currently based on a 1% change but this is subject to change.

Fair Value

The fair value of trade and other receivables and payables is assumed to approximate the value of the original

transaction, less any allowance for impairment.

Net carrying

amount

Change in profit & (loss) from Change in equity from

1% increase 1% decrease 1% increase 1% decrease

$’000 $’000 $’000 $’000 $’000

80,649 806 (806) 806 (806)

7,449 74 (74) 74 (74)

(155,340) (1,553) 1,553 (1,553) 1,553

(67,242) (673) 673 (673) 673

9,105 91 (91) 91 (91)

1,328 13 (13) 13 (13)

(151,733) (1,517) 1,517 (1,517) 1,517

(141,300) (1,413) 1,413 (1,413) 1,413



The fair value of borrowings with QTC is based on the market value of debt outstanding. The market value of a

debt obligation is the discounted value of future cash flows based on prevailing market rates and represents the

amount required to be repaid if this was to occur at balance date. The market value of debt is provided by QTC

and is discussed below and disclosed in note 22.

QTC applies a book rate approach in the management of debt and interest rate risk, to limit the impact of market

value movements to clients’ cost of funding. The book value represents the carrying value based on amortised

cost using the effective interest method.



34 National Competition Policy

Activities to which the code of competitive conduct is applied

The Toowoomba Regional Council applies the competitive code of conduct to the following activities:

Water & Wastewater

Other Roads

Private Works

Fleet & Plant

Building Certification

Aquatic Facilities

Quarry Operations

Cemetery Operations

Refuse Collection

Waste Management

Aerodromes

Laboratory Services

This requires the application of full cost pricing, identifying the cost of community service obligations (CSO)

and eliminating the advantages and disadvantages of public ownership within that activity.

The CSO value is determined by Council, and represents an activities cost(s) which would not be incurred

if the primary objective of the activities was to make a profit. The Council provides funding from general

revenue to the business activity to cover the cost of providing non-commercial community services or

costs deemed to be CSO’s by the Council.

The following activity statements are for activities subject to the competitive code of conduct:

Water &

WastewaterOther Roads

Private

Works

Fleet & Plant

Services

Building

Certification

Aquatic

Facilities

2013 2013 2013 2013 2013 2013

$’000 $’000 $’000 $’000 $’000 $’000

Revenue for services provided to

the Council

2,314 28,639 7,245 31,648 25 2


external clients

85,302 5,605 360 162 323 1,874

Community service obligations 293 - - - 400 1,464

87,909 34,244 7,605 31,810 748 3,340

Less : Expenditure 75,111 33,491 5,655 26,215 866 3,330

Surplus (deficiency) 12,798 754 1,950 5,595 (117) 11

Quarry

Operations

Cemetery

Operations

Refuse

Collection

Waste

ManagementAerodromes

Laboratory

Services

2013 2013 2013 2013 2013 2013

$’000 $’000 $’000 $’000 $’000 $’000


the Council

- 3,254 - 1,195


external clients

- 393 13,108 3,289 435 317

Community service obligations 423 1,589 2,000 -

- 816 13,108 8,133 2,435 1,512

Less : Expenditure 50 1,140 9,091 8,195 1,368 1,208

Surplus (deficiency) (50) (324) 4,017 (62) 1,067 304



34 National Competition Policy – continued

CSO’s were paid during the reporting period to the following activities.

Activities CSO description Actual $,000

Water & Wastewater To provide pensioner rebates on water and wastewater activities. 293

Waste Management To provide public dumping facilities. 1,589

Building Certification To provide a standard of building compliance and general

development. 400

Aquatic FacilitiesProvide recreational facilities to as wide as possible cross section

of the community. 1,464

Cemetery Operations To maintain historical headstone sections and to provide cemetery

facilities to rural areas. 423

Aerodromes To provide an economic benefit to the region and to provide airport

facilities to rural areas. 2,000

PO Box 3021, Toowoomba Village Fair Qld 4350

P 131 TRC (131 872) F 1800 448 882

E [email protected]

W www.toowoombaRC.qld.gov.au

annual report 2012/13 -...

Documents