appendix 2 appendix 2 28/08/2017 shire of collie khushwant ... · eft21395 07/07/2017 ingal civil...

Date:

Time: 3:40:10PMSHIRE OF COLLIE USER: Khushwant Kumar

PAGE: 128/08/2017

List of Accounts Due and Submitted to Council: July 2017

Cheque /EFT No Date Name Invoice Description

Bank Code Amount

INV Amount

BENMUNIAUSTRALIA POSTAP1 - AUSTRALIA POST24/07/2017 3,893.41JUL17

BENMUNIFINES ENFORCEMENT FEESFF1 - FINES ENFORCEMENT FEES25/07/2017 236.00JUL17


BENMUNIBANK FEESBF1 - BANK FEES31/07/2017 1,183.59JUL17

BENMUNIBOQ FINANCE-COMPUTER LEASEBQ1 - BOQ FINANCE-COMPUTER LEASE03/07/2017 3,729.76JUL17

BENMUNISCOPE-ADMIN COLOUR COPIER ($566.50)SC1 - SCOPE-ADMIN COLOUR COPIER ($566.50)

03/07/2017 566.50JUL17

BENMUNICAPITAL FINANCE-LIBRARY COPIER ($231.00)WM2 - CAPITAL FINANCE-LIBRARY COPIER ($231.00)

03/07/2017 231.00JUL17

BENMUNICANON FINANCE- ADMIN B&W COPIER LEASE ($233.20)CF1 - CANON FINANCE- ADMIN B&W COPIER LEASE ($233.20)

12/07/2017 233.20JUL17


BENMUNIKONICA-DEPOT COPIER LEASE ($115.50)KM1 - KONICA-DEPOT COPIER LEASE ($115.50)

19/07/2017 115.50JUL17

BENMUNICAPITAL FINANCE-ROCHE PARK COPIER ($123.23)WM1 - CAPITAL FINANCE-ROCHE PARK COPIER ($123.23)

21/07/2017 123.23JUL17


BENTRUSTPayment on behalf of Collie River Valley Visitor Centre for invoice A3799 - T465

Pak-it Computers20/07/2017 1,222.003140

BENTRUSTPayment on behalf of Collie River Valley Visitor Centre for invoice A3799 - T465

Pak-it Computers26/06/2017INV A3799 1,222.00

BENMUNICOMMISSIONS AND COSTS FOR DEBT RECOVERY - DEBTORS

AMPAC Debt Recovery (WA) Pty Ltd07/07/2017 902.00EFT21384

BENMUNICOMMISSIONS AND COSTS FOR DEBT RECOVERY - DEBTORS

AMPAC Debt Recovery (WA) Pty Ltd31/05/2017INV 39487 902.00

BENMUNIBCITF PAYMENT JUNE 2017BUILDING & CONSTRUCTION INDUSTRY07/07/2017 931.16EFT21385

Appendix 2 Appendix 2


Date:


PAGE: 228/08/2017



Bank Code Amount

INV Amount

BENMUNIBCITF PAYMENT JUNE 2017, BCITF COMMISSION JUNE 2017BUILDING & CONSTRUCTION INDUSTRY04/07/2017INV JUNE 17 931.16

BENMUNIBRB PAYMENT JUNE 2017BUILDING COMMISSION07/07/2017 1,040.70EFT21386

BENMUNIBRB PAYMENT JUNE 2017, BRB PAYMENT JUNE 2017BUILDING COMMISSION04/07/2017INV JUNE17 1,040.70

BENMUNITo supply PA system for Australia Day Award Ceremony on 26 January 2017.

B-TECH ELECTRONIC ENGINEERING07/07/2017 300.00EFT21387

BENMUNITo supply PA system for Australia Day Award Ceremony on 26 January 2017.

B-TECH ELECTRONIC ENGINEERING28/01/2017INV 20170899 300.00

BENMUNIReplacement wet weater jacket and vest due to damage to existing jacket

PETE'S07/07/2017 114.80EFT21388

BENMUNIReplacement wet weater jacket and vest due to damage to existing jacket

PETE'S06/06/2017INV 198887 114.80

BENMUNIReplace turntable jaws CO30167COLLIE TYRE & EXHAUST CENTRE07/07/2017 340.00EFT21389

BENMUNIPuncture repair to CO30167 Mitsubishi Prime Mover,COLLIE TYRE & EXHAUST CENTRE09/12/2016INV 00009339 50.00

BENMUNIReplace turntable jaws CO30167COLLIE TYRE & EXHAUST CENTRE23/01/2017INV 00009684 290.00

BENMUNICCTV maintenance and support, Wi-Fi internet to Central Park and Skate Park, Wi-Fi network maintenance and support to 31 August 2017.

CIPHERTEL07/07/2017 14,826.85EFT21390

BENMUNIReplacement lens/clean for CCTV cameraCIPHERTEL07/06/2017INV 00013100 220.00

BENMUNICCTV maintenance and support, Wi-Fi internet to Central Park and Skate Park, Wi-Fi network maintenance and support to 31 August 2017.,

CIPHERTEL07/06/2017INV 00013098 7,698.85

BENMUNIOutdoor Ruggedised high definition PTZ IP video camera x18 optical zoom - quote 13050v1.0

CIPHERTEL07/06/2017INV 00013050 6,468.00

BENMUNITraining for CCTV network useCIPHERTEL07/06/2017INV 00013099 440.00

BENMUNICleaning of public toilets and BBQ's for June 2017DAVES CLEANING SERVICE07/07/2017 5,930.00EFT21391

BENMUNICleaning of public toilets and BBQ's for June 2017DAVES CLEANING SERVICE01/07/2017INV 16 5,930.00

BENMUNICompletion of videography from opening night at Central Park and additional footage of new projects undertaken through the supertown project to be supplied on usb for Shire future use.

Drone and Dragons07/07/2017 1,000.00EFT21392



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PAGE: 328/08/2017



Bank Code Amount

INV Amount

BENMUNICompletion of videography from opening night at Central Park and additional footage of new projects undertaken through the supertown project to be supplied on usb for Shire future use.

Drone and Dragons30/06/2017INV 0017 1,000.00

BENMUNILEASE/RENTAL AGREEMENT REF C5076A9443 SHIRE ADMIN COPIER 16/7/17-15/8/17

FUJI XEROX AUSTRALIA PTY LTD07/07/2017 410.30EFT21393

BENMUNILEASE/RENTAL AGREEMENT REF C5076A9443 SHIRE ADMIN COPIER 16/7/17-15/8/17

FUJI XEROX AUSTRALIA PTY LTD21/06/2017INV QA944305 410.30

BENMUNIDoor lock - Maintenance Technician's workshopHENDERSON HARDWARE07/07/2017 37.50EFT21394

BENMUNIDoor lock - Maintenance Technician's workshopHENDERSON HARDWARE31/05/2017INV 224376 37.50

BENMUNI1 x C1050G fishtail end1 x C1060G bullnose endCo-op bridge

INGAL CIVIL PRODUCTS07/07/2017 154.00EFT21395

BENMUNI1 x C1050G fishtail end, 1 x C1060G bullnose end, Co-op bridgeINGAL CIVIL PRODUCTS09/05/2017INV 7039725 154.00

BENMUNIHire of room for community focus group to discuss the Positive Ageing Plan for the Shire of Collie on 22 September 2016.

NGALANG BOODJA COUNCIL ABORIGINAL CORP.

07/07/2017 120.00EFT21396

BENMUNIHire of room for community focus group to discuss the Positive Ageing Plan for the Shire of Collie on 22 September 2016.

NGALANG BOODJA COUNCIL ABORIGINAL CORP.

22/12/2016INV 1 120.00

BENMUNISHIRE OFFICE PREVENTATIVE SERVICE PLAN AND HELP DESK SUPPORT FOR MAY 2017

SCOPE BUSINESS IMAGING07/07/2017 1,637.15EFT21397

BENMUNISHIRE OFFICE PREVENTATIVE SERVICE PLAN AND HELP DESK SUPPORT FOR MAY 2017

SCOPE BUSINESS IMAGING31/05/2017INV 390324 1,637.15

BENMUNIHarmony Day signage in Central Park - as per information emailed.Existing sign to be re-skinned and erected prior to friday 9 March 2017.

Collie SignFX07/07/2017 302.50EFT21398

BENMUNIUpdating of honour boards for sport awards recipients.Collie SignFX28/03/2017INV INV-2172 27.50

BENMUNIHarmony Day signage in Central Park - as per information emailed., Existing sign to be re-skinned and erected prior to friday 9 March 2017.

Collie SignFX16/03/2017INV INV-2154 275.00

BENMUNI2 x face painters for Australia Day family entertainment and outdoor cinema evening and Harmony Day.

Stacie Skoda07/07/2017 320.00EFT21399

BENMUNI2 x face painters for Australia Day family entertainment and outdoor cinema evening and Harmony Day.

Stacie Skoda30/06/2017INV 300617 320.00



Date:


PAGE: 428/08/2017



Bank Code Amount

INV Amount

BENMUNIAlison Kononen clothing allowance 2016-17 - items from Totally Workwear

TOTALLY WORKWEAR BUNBURY07/07/2017 348.70EFT21400

BENMUNIAlison Kononen clothing allowance 2016-17 - items from Totally Workwear

TOTALLY WORKWEAR BUNBURY23/03/2017INV 007100188333 348.70

BENMUNIPHOTOCOPIER SES FORREST STREET 03/04/17-02/05/17WEST COUNTRY PRINT SYNC07/07/2017 114.72EFT21401

BENMUNIPHOTOCOPIER SES FORREST STREET 03/04/17-02/05/17WEST COUNTRY PRINT SYNC02/05/2017INV WA00334379 114.72

BENMUNI1 tonne bulka bags of wicket soilWESTERN AUSTRALIAN CRICKET ASSOCIATION

07/07/2017 5,610.00EFT21402

BENMUNI1 tonne bulka bags of wicket soilWESTERN AUSTRALIAN CRICKET ASSOCIATION

30/06/2017INV WFTI000487 5,610.00

BENMUNIWork clothing for Krys RobertsJacket, Jumper & blouse

PETE'S13/07/2017 184.00EFT21403

BENMUNIWork clothing for Krys Roberts, Jacket, Jumper & blousePETE'S06/06/2017INV 198909 184.00

BENMUNIEMPTY ORGANIC BINS JUNE 2017CLEANAWAY13/07/2017 34,931.92EFT21404

BENMUNIEMPTY WASTE BINS JUNE 2017, EMPTY ORGANIC BINS JUNE 2017, EMPTY RECYCLE BINS JUNE 2017

CLEANAWAY30/06/2017INV 9755589 33,871.09

BENMUNIRECYCLE BINS JUNE 2017CLEANAWAY30/06/2017INV 9751578 239.95

BENMUNIREPLACEMENT WASTE BINS AND DELIVERY JUNE 2017, REPLACEMENT ORGANIC BINS AND DELIVERY JUNE 2017, REPLACEMENT RECYCLE BINS AND DELIVERY JUNE 2017

CLEANAWAY30/06/2017INV 9755590 820.88

BENMUNISize D Rent on Acetylene Bottle 29/5/17-27/6/17BOC LIMITED13/07/2017 15.00EFT21405

BENMUNISize D Rent on Acetylene Bottle 29/5/17-27/6/17, Size C Rent on Acetylene Bottle 29/5/17-27/6/17

BOC LIMITED28/06/2017INV 4016491642 15.00

BENMUNIGROUP FITNESS INSTRUCTOR MUSIC KITS - REIMBURSEMENT

Deanne Lawrence13/07/2017 179.50EFT21406

BENMUNIGROUP FITNESS INSTRUCTOR MUSIC KITS - REIMBURSEMENT

Deanne Lawrence26/06/2017INV 260617 179.50

BENMUNI12 month renewal of Exterra termite protection system for 2017/18.GOLDEN WEST PEST & WEED CONTROL13/07/2017 880.00EFT21407

BENMUNI12 month renewal of Exterra termite protection system for 2017/18.GOLDEN WEST PEST & WEED CONTROL28/06/2017INV 2528 880.00

BENMUNICheck weight limiter switchGLOBAL AUTO ELECTRICAL AND AIR CONDITIONING SERVICES PTY LTD

13/07/2017 99.00EFT21408



Date:


PAGE: 528/08/2017



Bank Code Amount

INV Amount

BENMUNICheck weight limiter switchGLOBAL AUTO ELECTRICAL AND AIR CONDITIONING SERVICES PTY LTD

23/02/2017INV 00006839 99.00

BENMUNIREIMBURSE UNIFORM 2016-2017ELFI JAMES13/07/2017 49.00EFT21409

BENMUNIREIMBURSE UNIFORM 2016-2017ELFI JAMES29/06/2017INV 290617 49.00

BENMUNIJUNIOR PROGRAM UMPIRINGJames Abbott13/07/2017 22.50EFT21410

BENMUNIJUNIOR PROGRAM UMPIRINGJames Abbott10/07/2017INV 100717 22.50

BENMUNIUNIFORM REIMBURSEMENT FOR 2016-2017JANET PATMORE13/07/2017 211.81EFT21411

BENMUNIUNIFORM REIMBURSEMENT FOR 2016-2017JANET PATMORE30/06/2017INV 300617 211.81

BENMUNIREIMBURSEMENT OF AIBS REGISTRATION MEMBER RENEWAL

LES CRAKE13/07/2017 499.00EFT21412

BENMUNIREIMBURSEMENT OF AIBS REGISTRATION MEMBER RENEWAL

LES CRAKE12/07/2017INV 120717 499.00

BENMUNIBusiness copying music licence - Z for period 1/7/2017 to 30/6/2018PHONOGRAPHIC PERFORMANCE COMPANY OF AUSTRALIA

13/07/2017 141.84EFT21413

BENMUNIBusiness copying music licence - Z for period 1/7/2017 to 30/6/2018PHONOGRAPHIC PERFORMANCE COMPANY OF AUSTRALIA

01/06/2017INV 3035831 141.84

BENMUNICharger and rechargable batteriesCOLLIE BETTA HOME LIVING13/07/2017 228.00EFT21414

BENMUNICharger and rechargable batteriesCOLLIE BETTA HOME LIVING22/05/2017INV 10077217 228.00

BENMUNIChain sharpener chain guideCOLLIE MOWERS AND MORE13/07/2017 296.20EFT21415

BENMUNIRectify BT121 auger run faultCOLLIE MOWERS AND MORE08/06/2017INV 72677 141.20

BENMUNIChain sharpener chain guideCOLLIE MOWERS AND MORE10/06/2017INV 72754 155.00

BENMUNI15 x Boxes A4 Reflex White Photocopier PaperSTAPLES AUSTRALIA13/07/2017 1,148.99EFT21416

BENMUNI15 x Boxes A4 Reflex White Photocopier PaperSTAPLES AUSTRALIA12/05/2017INV 9021155732 411.84

BENMUNI10 x Boxes of Reflex A4 Photocopier Paper, 3 x Reams of Reflex A3 Photocopier Paper

STAPLES AUSTRALIA13/04/2017INV 9020934772 325.31

BENMUNI15 x Boxes of A4 Reflex White Photocopier Paper.STAPLES AUSTRALIA13/06/2017INV 9021423062 411.84

BENMUNIWA Ranger Association Polo ShirtWA RANGER SERVICES13/07/2017 37.40EFT21417



Date:


PAGE: 628/08/2017



Bank Code Amount

INV Amount

BENMUNIWA Ranger Association Polo ShirtWA RANGER SERVICES31/08/2016INV 71 37.40

BENMUNIPayroll deductionsAUSTRALIAN SERVICES UNION17/07/2017 411.75EFT21418

Payroll Deduction for DAVID THOMAS ADDISON 11/07/2017, Payroll Deduction for JOHN ANTONI BAJOR 11/07/2017, Payroll Deduction for MAURICE LEO DHUE 11/07/2017, Payroll Deduction for HELENA ANNA GRYCZALOWSKI 11/07/2017, Payroll Deduction for ALEC SUTHERLAND 11/07/2017, Payroll Deduction for BRIAN JOHN MACINTYRE 11/07/2017, Payroll Deduction for STEPHEN GREGORY BOARD 11/07/2017, Payroll Deduction for MARK PIAVANINI 11/07/2017, Payroll Deduction for GARY BISHOP 11/07/2017, Payroll Deduction for SHANNON BARBER 11/07/2017, Payroll Deduction for DAYLE LYNETTE HOLLINS 11/07/2017, Payroll Deduction for PETER MILES 11/07/2017, Payroll Deduction for CHRISTINE SZOSTAK 11/07/2017, Payroll Deduction for STEVEN CRUICKSHANK 11/07/2017, Payroll Deduction for FRANCIS JOHN BECKER 11/07/2017

AUSTRALIAN SERVICES UNION11/07/2017INV DEDUCTION 411.75

BENMUNIPayroll deductionsCHILD SUPPORT AGENCY17/07/2017 701.00EFT21419

Payroll Deduction 11/07/2017, Payroll Deduction 11/07/2017, Payroll Deduction 11/07/2017

CHILD SUPPORT AGENCY11/07/2017INV DEDUCTION 701.00

BENMUNIAPRA music licencing for period1/7/2017 to 30/9/2017AUSTRALASIAN PERFORMING RIGHT ASSOCIATION LIMITED

20/07/2017 388.08EFT21420

BENMUNIAPRA music licencing for period1/7/2017 to 30/9/2017AUSTRALASIAN PERFORMING RIGHT ASSOCIATION LIMITED

28/06/2017INV 02299663/00013 388.08

BENMUNIManufacture 6mm x 10m winch line with thimble on one endBULLIVANTS20/07/2017 217.80EFT21421

BENMUNIManufacture 6mm x 10m winch line with thimble on one endBULLIVANTS16/06/2017INV DMI400701039 217.80

BENMUNI12 x small to medium sized shacklesStatewide Bearings20/07/2017 99.00EFT21422

BENMUNI12 x small to medium sized shacklesStatewide Bearings19/06/2017INV INV2484400 99.00

BENMUNI20 x plough bolts and nutsCoalfields Wearparts Pty Ltd20/07/2017 110.00EFT21423

BENMUNI20 x plough bolts and nutsCoalfields Wearparts Pty Ltd15/06/2017INV 00001582 110.00



Date:


PAGE: 728/08/2017



Bank Code Amount

INV Amount

BENMUNISHIRE OF COLLIE WEBSITE : I"M ALERT FOOD SAFETY PROGRAM: 1/7/17 - 30/6/18

Environmental Health Australia (New South Wales) Incorporated

20/07/2017 550.00EFT21424

BENMUNISHIRE OF COLLIE WEBSITE : I"M ALERT FOOD SAFETY PROGRAM: 1/7/17 - 30/6/18

Environmental Health Australia (New South Wales) Incorporated

15/06/2017INV 1371 550.00

BENMUNIRepair work light to Hino Truck CO17693GLOBAL AUTO ELECTRICAL AND AIR CONDITIONING SERVICES PTY LTD

20/07/2017 722.74EFT21425

BENMUNICarry out diagnostics with laptop and rectifyGLOBAL AUTO ELECTRICAL AND AIR CONDITIONING SERVICES PTY LTD

15/06/2017INV 00007690 222.20

BENMUNIRepair work light to Hino Truck CO17693, 3 x find fault with trailers supply 3 x Trailer 7 pin plugs for (1TIR794, 1TNN796, 1TAJ796)

GLOBAL AUTO ELECTRICAL AND AIR CONDITIONING SERVICES PTY LTD

16/06/2017INV 00007702 500.54

BENMUNIREIMBURSEMENT TO REPLACE FLAT/BALD TYRE - 106CO - BOB JANE T-MARTS INVOICE 95672

GEOFF KLEM20/07/2017 195.00EFT21426

BENMUNIREIMBURSEMENT TO REPLACE FLAT/BALD TYRE - 106CO - BOB JANE T-MARTS INVOICE 95672

GEOFF KLEM04/07/2017INV 040717 195.00

BENMUNIReplace two tyresIAN GUPPY & CO SMASH REPAIRS20/07/2017 945.40EFT21427

BENMUNIInsurance excess 117CO, Replace two tyresIAN GUPPY & CO SMASH REPAIRS21/06/2017INV 58346 945.40

BENMUNIREIMBURSE PAYMENT FOR GAS BOTTLES PURCHASED TO REPLACE STOLEN BOTTLES AT CHANGE ROOMS NEAR VELODROME AS PER INSTRUCTIONS FROM DAVID BLURTON

JEFF SHEPPARD20/07/2017 250.00EFT21428

BENMUNIREIMBURSE PAYMENT FOR GAS BOTTLES PURCHASED TO REPLACE STOLEN BOTTLES AT CHANGE ROOMS NEAR VELODROME AS PER INSTRUCTIONS FROM DAVID BLURTON

JEFF SHEPPARD15/07/2017INV 150717 250.00

BENMUNI1 x 7021284 water valve1 x 7021286 coil

Bucher Municipal20/07/2017 194.98EFT21429

BENMUNI1 x 7021284 water valve, 1 x 7021286 coilBucher Municipal16/06/2017INV 863796 194.98

BENMUNI6 x chainsaw chains (4 x polesaw, 1 x 441 and 1 x 066)COLLIE MOWERS AND MORE20/07/2017 706.10EFT21430

BENMUNISet of Blades for Victa mowerCOLLIE MOWERS AND MORE16/06/2017INV 72949 19.00

BENMUNI6 x chainsaw chains (4 x polesaw, 1 x 441 and 1 x 066)COLLIE MOWERS AND MORE19/06/2017INV 73006 265.60

BENMUNI5 litre Stihl HP Ultra two stroke oilCOLLIE MOWERS AND MORE23/05/2017INV 72146 146.00




Date:


PAGE: 828/08/2017



Bank Code Amount

INV Amount


BENMUNIBlade Sharpen HS 45 for Parks and GardensCOLLIE MOWERS AND MORE19/05/2017INV 72036 109.00

BENMUNITint office windows due glare in officesCollie SignFX20/07/2017 610.00EFT21431

BENMUNITint office windows due glare in officesCollie SignFX19/06/2017INV INV-2376 610.00

BENMUNIFuel Cap for Isuzu Water CartSouthwest Isuzu20/07/2017 82.29EFT21432

BENMUNIFuel Cap for Isuzu Water CartSouthwest Isuzu16/06/2017INV 518947 82.29

BENMUNI20 litre drums of add blue AQUEOUS UREA SOLUTIONTRUCKLINE20/07/2017 151.05EFT21433

BENMUNI20 litre drums of add blue AQUEOUS UREA SOLUTIONTRUCKLINE20/06/2017INV 5988736 151.05

BENMUNI12.5 80-18 (16ply) tyresTYREPOWER20/07/2017 1,670.00EFT21434

BENMUNICall out - replace truck tyreTYREPOWER16/06/2017INV 3207345 470.00

BENMUNITwo replacement batteries for jump starterTYREPOWER15/06/2017INV 3207238 380.00

BENMUNI12.5 80-18 (16ply) tyresTYREPOWER20/06/2017INV 3207487 820.00

BENMUNIGFEE FOR PERIOD ENDING 30 JUNE 2017WA TREASURY CORPORATION20/07/2017 4,619.08EFT21435

BENMUNIGFEE FOR PERIOD ENDING 30 JUNE 2017, GFEE FOR PERIOD ENDING 30 JUNE 2017, GFEE FOR PERIOD ENDING 30 JUNE 2017, GFEE FOR PERIOD ENDING 30 JUNE 2017, GFEE FOR PERIOD ENDING 30 JUNE 2017

WA TREASURY CORPORATION30/06/2017INV GFEE JUN17 4,619.08

BENMUNIJune 2017 rental on Air Liquide gas bottles Size D, E & GAIR LIQUIDE WA PTY LTD27/07/2017 75.68EFT21436

BENMUNIJune 2017 rental on Air Liquide gas bottles Size D, E & GAIR LIQUIDE WA PTY LTD30/06/2017INV UB4323 75.68

BENMUNIACQUITTAL AUDIT OF FINAL REPORT - COLLIE CBD REVITALISATION PROJECT - 000-0432-1 FOR THE YEAR PERIOD ENDED 30 JUNE 2017

AMD AUDIT & ASSURANCE PTY LTD27/07/2017 2,750.00EFT21437

BENMUNIACQUITTAL AUDIT OF FINAL REPORT - COLLIE CBD REVITALISATION PROJECT - 000-0432-1 FOR THE YEAR PERIOD ENDED 30 JUNE 2017

AMD AUDIT & ASSURANCE PTY LTD30/06/2017INV 800498 2,750.00

BENMUNICOMMISSIONS AND COSTS FOR JUNE 2017AMPAC Debt Recovery (WA) Pty Ltd27/07/2017 319.00EFT21438



Date:


PAGE: 928/08/2017



Bank Code Amount

INV Amount

BENMUNICOMMISSIONS AND COSTS FOR JUNE 2017AMPAC Debt Recovery (WA) Pty Ltd30/06/2017INV 40052 220.00

BENMUNICOMMISSIONS AND COSTS FOR JUNE 2017AMPAC Debt Recovery (WA) Pty Ltd30/06/2017INV 40051 99.00

BENMUNI1 x TA140-71380 LH CAT 2 end1 x TA140-71390 LH CAT 2 end

BUNBURY MACHINERY27/07/2017 375.14EFT21439

BENMUNI1 x TA140-71380 LH CAT 2 end, 1 x TA140-71390 LH CAT 2 endBUNBURY MACHINERY22/06/2017INV H50742 375.14

BENMUNIPRINTING OF 1500 RATES NOTICESTRISET BOSS BUSINESS FORMS27/07/2017 946.00EFT21440

BENMUNIPRINTING OF 1500 RATES NOTICES,TRISET BOSS BUSINESS FORMS29/06/2017INV 11028 946.00

BENMUNIBANKSIA ROAD ORGANICS DISPOSAL JUNE 2017BUNBURY HARVEY REGIONAL COUNCIL27/07/2017 4,331.69EFT21441

BENMUNIREGIONAL WASTE EDUCATION PROGRAM JUNE 2017BUNBURY HARVEY REGIONAL COUNCIL29/06/2017INV 44366 1,298.73

BENMUNIBANKSIA ROAD ORGANICS DISPOSAL JUNE 2017BUNBURY HARVEY REGIONAL COUNCIL30/06/2017INV 44380 3,032.96

BENMUNISupply 4 litres of Safe Step 100 anti-slip coatingBlackwoods27/07/2017 181.60EFT21442

BENMUNISupply 4 litres of Safe Step 100 anti-slip coatingBlackwoods27/06/2017INV PEMT3038 181.60

BENMUNIFREIGHT DELIVERIES TO DEPOT JUNE 2017COLLIE FREIGHTLINES27/07/2017 357.67EFT21443

BENMUNIFREIGHT DELIVERIES TO DEPOT JUNE 2017COLLIE FREIGHTLINES30/06/2017INV 00130622 357.67

BENMUNIFit two way Work Supervisor Ute (Insurance Claim)COLLIE AUTO ELECTRICS27/07/2017 200.00EFT21444

BENMUNIDiagnose fault on Mercedes Benz Tip Truck, Fit two way Work Supervisor Ute (Insurance Claim), Change Trailer Plug to CO702 as existing one faulty

COLLIE AUTO ELECTRICS30/06/2017INV 00006017 200.00

BENMUNISupply and install a timer to the hot water system curcuit at the Collie-Burn Bushfire Brigade building

SCOTT CHRISTINGER27/07/2017 550.00EFT21445

BENMUNIReplace damaged 1500mm fluoro light to the gents toilet at Margaretta Wilson Centre with a double 1200mm diffused unit

SCOTT CHRISTINGER30/06/2017INV 22033 150.00

BENMUNISupply and install a timer to the hot water system curcuit at the Collie-Burn Bushfire Brigade building

SCOTT CHRISTINGER30/06/2017INV 22034 400.00

BENMUNICouncil Chat to appear in the Collie Mail dated 1 June 2017.Fairfax Media Publications Pty Limited (Collie Mail)

27/07/2017 1,718.15EFT21446

BENMUNICouncil Chat to appear in the Collie Mail dated 1 June 2017.Fairfax Media Publications Pty Limited (Collie Mail)

30/06/2017INV 0803332545 1,025.20



Date:


PAGE: 1028/08/2017



Bank Code Amount

INV Amount

BENMUNIAdvert in the Collie Mail dated 1 June 2017 in the Public Notice Section - Expressions of Interest - Disposal of Vehicles

Fairfax Media Publications Pty Limited (Collie Mail)

30/06/2017INV 0803332753 115.20

BENMUNIAdvert in the Collie Mail dated 8 June 2017 in the Public Notice Section - Expressions of Interest - Disposal of Vehicles


30/06/2017INV 0803365489 115.20

BENMUNIAdvert in the Collie Mail dated 8 June 2017 in the Death Notices Section.


30/06/2017INV 0803365497 65.78

BENMUNIAdvert in the Collie Mail dated 8 June 2017 in the Death Notices Section.


30/06/2017INV 0803365539 51.17

BENMUNIDisability Access and Inclusion Plan Review - Community consultation.


30/06/2017INV 0803400158 115.20

BENMUNIAdvert in the Collie Mail dated 22 June 2017 in the Tenders Section - Tender 09/2017 Mechanical Fuel Reduction of Reserve 36801.


30/06/2017INV 0803442545 115.20

BENMUNIAdvert in the Public Notices Section of the Collie Mail dated 29 June 2017 - Imposition of Fees and Charges Coalfields Museum Entrance Fees.


30/06/2017INV 0803478266 115.20

BENMUNIWork uniform clothingPETE'S27/07/2017 158.00EFT21447

BENMUNIWork uniform clothingPETE'S24/06/2017INV 199292 158.00

BENMUNIAdvertisement in Beautiful South accommodation and tourist guide.COLLIE VISITOR CENTRE27/07/2017 165.00EFT21448

BENMUNIAdvertisement in Beautiful South accommodation and tourist guide.COLLIE VISITOR CENTRE30/06/2017INV 7717 165.00

BENMUNIFREIGHT DELIVERIES TO DEPOT 26-28/6/17COURIER AUSTRALIA27/07/2017 135.74EFT21449

BENMUNIFREIGHT DELIVERIES TO DEPOT 26-28/6/17COURIER AUSTRALIA30/06/2017INV 0318 64.36

BENMUNIFREIGHT DELIVERIES EMERGENCY SERVICES 21-23/6/17, FREIGHT DELIVERIES EMERGENCY SERVICES 21-23/6/17

COURIER AUSTRALIA23/06/2017INV 0317 71.38

BENMUNIWater separator cover assemblyCOLLIE TYRE & EXHAUST CENTRE27/07/2017 75.00EFT21450

BENMUNIWater separator cover assemblyCOLLIE TYRE & EXHAUST CENTRE23/06/2017INV 00011064 75.00

BENMUNIPlease extend lighting and install 2 batten holders. Extend power supply and install 2 extra GPO's to museum

COLLIE ELECTRICAL SERVICE27/07/2017 675.29EFT21451

BENMUNIPlease extend lighting and install 2 batten holders. Extend power supply and install 2 extra GPO's to museum

COLLIE ELECTRICAL SERVICE29/06/2017INV 00006364 558.14

BENMUNIFault find library powerpoint and replace faulty GPOCOLLIE ELECTRICAL SERVICE26/06/2017INV 00006377 117.15

BENMUNIALLANSON BFB FUEL PURCHASES JUNE 2017CALTEX COLLIE SERVICE CENTRE27/07/2017 91.52EFT21452



Date:


PAGE: 1128/08/2017



Bank Code Amount

INV Amount

BENMUNIALLANSON BFB FUEL PURCHASES JUNE 2017CALTEX COLLIE SERVICE CENTRE01/07/2017INV 01JUL2017ACC12 91.52

BENMUNIRoad and Drainage Upgrade Rowe Street Collie as Per Contract 03/2017

Carbone Bros Pty Ltd27/07/2017 206,331.15EFT21453

BENMUNIRoad and Drainage Upgrade Rowe Street Collie as Per Contract 03/2017, Variation to Complete stormwater adjustments as per latest Rev C drawings

Carbone Bros Pty Ltd27/06/2017INV I79326 206,331.15

BENMUNIDays hire of multi tyred rollerCOALCLIFF PLANT HIRE PTY LTD27/07/2017 2,277.00EFT21454

BENMUNIDays hire of side tipper trailerCOALCLIFF PLANT HIRE PTY LTD30/06/2017INV 2260-43-48 1,045.00

BENMUNIDays hire of multi tyred rollerCOALCLIFF PLANT HIRE PTY LTD30/06/2017INV 2396-1-1 1,232.00

BENMUNISupply of Engineering Services for the upgrading of the Collie Motorplex facility in accordance with the respondents offer dated the 14th October 2016.

Calibre Consulting (Aust) Pty Ltd27/07/2017 3,797.97EFT21455

BENMUNISupply of Engineering Services for the upgrading of the Collie Motorplex facility in accordance with the respondents offer dated the 14th October 2016.

Calibre Consulting (Aust) Pty Ltd30/06/2017INV 019028 3,797.97

BENMUNIAdvertising of Australia Day family entertainment and outdoor cinema evening with South32 sponsorship.

COLLIE COMMUNITY BROADCASTING ASSOCIATION

27/07/2017 150.00EFT21456

BENMUNIAdvertising of Australia Day family entertainment and outdoor cinema evening with South32 sponsorship.

COLLIE COMMUNITY BROADCASTING ASSOCIATION

29/06/2017INV 20170501 150.00

BENMUNISupply and install footpath to plans provided - bridge access path access

Collie Concreting Pty Ltd27/07/2017 38,185.88EFT21457

BENMUNISupply and install footpath to plans provided - bridge access path access

Collie Concreting Pty Ltd20/06/2017INV IV0000000852 38,185.88

BENMUNIKidsport Reimbursement - Collie Eagles JFC3 participants

COLLIE EAGLES JUNIOR FOOTBALL CLUB INC

27/07/2017 325.00EFT21458

BENMUNIKidsport Reimbursement - Collie Eagles JFC, 3 participantsCOLLIE EAGLES JUNIOR FOOTBALL CLUB INC

22/06/2017INV KS011599 325.00

BENMUNICATERING SERVICES SHIRE OF COLLIE SENIORS LUNCHEON OCTOBER 2016

Community Home Care (Collie)27/07/2017 300.00EFT21459

BENMUNICATERING SERVICES SHIRE OF COLLIE SENIORS LUNCHEON OCTOBER 2016

Community Home Care (Collie)30/06/2017INV COL79 300.00

BENMUNICONSOLIDATED MINING TENEMENT ROLLLANDGATE27/07/2017 1,063.94EFT21460



Date:


PAGE: 1228/08/2017



Bank Code Amount

INV Amount

BENMUNIGRV CHARGEABLE SCHEDULE NO: G 2017/6 DATED 21/5/17 TO 18/6/17

LANDGATE27/06/2017INV 331666-10000927 76.94

BENMUNICONSOLIDATED MINING TENEMENT ROLLLANDGATE22/06/2017INV 331462-10000927 987.00

BENMUNISupply and apply prime seal to river Avenue shoulder.FULTON HOGAN INDUSTRIES27/07/2017 5,244.58EFT21461

BENMUNISupply and apply prime seal to river Avenue shoulder.FULTON HOGAN INDUSTRIES30/06/2017INV 10739065RI 5,244.58

BENMUNIPair of steel capped safety bootsCOLLIE SHOELAND27/07/2017 230.00EFT21462

BENMUNIPair of steel capped safety bootsCOLLIE SHOELAND23/06/2017INV 00002040 230.00

BENMUNIRectify communication failure between traffic signal trailers CO16885 & CO16884


27/07/2017 396.00EFT21463

BENMUNIRectify communication failure between traffic signal trailers CO16885 & CO16884


22/06/2017INV 00007721 297.00

BENMUNIDiagnose low oil pressure electrical fault and reportGLOBAL AUTO ELECTRICAL AND AIR CONDITIONING SERVICES PTY LTD

09/05/2017INV 00007431 99.00

BENMUNI3 bags general purpose cement, 1 padlock and 1 latch to suit padlockHENDERSON HARDWARE27/07/2017 118.60EFT21464

BENMUNI3 bags general purpose cement, 1 padlock and 1 latch to suit padlockHENDERSON HARDWARE29/06/2017INV 226743 64.40

BENMUNISupply 1 pkt 100mm t-hinge and 4 litre mineral turpsHENDERSON HARDWARE28/06/2017INV 226624 19.40

BENMUNISupply 2 pkts of nuts and bolts and 2 pkts of nyloc nutsHENDERSON HARDWARE29/06/2017INV 226765 14.80

BENMUNISupply 1 ten litre bucket and 1 20kg bag of grey mortar for repairing walls to toilet

HENDERSON HARDWARE28/06/2017INV 226627 20.00

BENMUNIRelief Ranger WE 02/07/2017Hays Specialist Recruiting (Australia) Pty Ltd27/07/2017 2,878.26EFT21465

BENMUNIRelief Ranger WE 02/07/2017Hays Specialist Recruiting (Australia) Pty Ltd05/07/2017INV 6695015 2,878.26

BENMUNISynergy Soft Upgrade (v11.1.86)IT VISION27/07/2017 1,743.50EFT21466

BENMUNIUniverse Upgrade, Synergy Soft Upgrade (v11.1.86)IT VISION30/06/2017INV 28374 1,743.50

BENMUNIOVERCALLS FEE FOR CONTRACT CA0184 FOR JUNE 2017INSIGHT CCS27/07/2017 306.02EFT21467

BENMUNIOVERCALLS FEE FOR CONTRACT CA0184 FOR JUNE 2017INSIGHT CCS15/07/2017INV 00088018 306.02

BENMUNIACCOUNT 1706061 NBN DATA PLAN 1/6/17-1/7/17Interphone27/07/2017 130.90EFT21468



Date:


PAGE: 1328/08/2017



Bank Code Amount

INV Amount

BENMUNIACCOUNT 1706061 NBN DATA PLAN 1/6/17-1/7/17Interphone05/07/2017INV 2341966 130.90

BENMUNIWaste Management Review as per Alternative Offer vide RFQ 03/2017 submitted by IWPROJECTS May - June 2017

IW PROJECTS27/07/2017 19,250.00EFT21469

BENMUNIWaste Management Review as per Alternative Offer vide RFQ 03/2017 submitted by IWPROJECTS May - June 2017

IW PROJECTS30/06/2017INV 878 19,250.00

BENMUNICoombes Street Collie Bridge No 3526: teat 40 Piles, Treat outside stringers, End Grain Treatment, Tighten and Maintain all bolts and fixings

JOMAR CONTRACTING27/07/2017 51,711.00EFT21470

BENMUNIPowerhouse Road Collie Burn Bridge No 3520: teat 28 Piles, Treat outside stringers, End Grain Treatment, Tighten and Maintain all bolts and fixings, Mungalup Road Collie Bridge No 3523: teat 32 Piles, Treat outside stringers, End Grain Treatment, Tighten and Maintain all bolts and fixings, Coombes Street Collie Bridge No 3526: teat 40 Piles, Treat outside stringers, End Grain Treatment, Tighten and Maintain all bolts and fixings, Demobilisation for works to all Bridges (Powerhouse Bridge, Mungalup Bridge & Coombes Street Bridge)

JOMAR CONTRACTING23/06/2017INV 00002733 51,711.00

BENMUNI11 X 15.9LTR BOTTLE SPRINGWATERLIVING SPRINGS27/07/2017 121.00EFT21471

BENMUNI11 X 15.9LTR BOTTLE SPRINGWATERLIVING SPRINGS30/06/2017INV INV-2700 121.00

BENMUNIHeritage Advisory Services for April-June 2017Leigh Barrett Heritage Advisory Services27/07/2017 529.75EFT21472

BENMUNIHeritage Advisory Services for April-June 2017Leigh Barrett Heritage Advisory Services30/06/2017INV COL020_1 APRIL-JUNE 2017 529.75

BENMUNIFire hazard level assessment - future devlopment areasLUSH FIRE & PLANNING27/07/2017 2,420.00EFT21473

BENMUNIFire hazard level assessment - future devlopment areasLUSH FIRE & PLANNING06/07/2017INV LFP163 2,420.00

BENMUNIREIMBURSE PURCHASE OF DOOR LOCK FOR POUND DOOR - REPAIRED AFTER BREAK IN

Leigh O'Connor27/07/2017 17.00EFT21474

BENMUNIREIMBURSE PURCHASE OF DOOR LOCK FOR POUND DOOR - REPAIRED AFTER BREAK IN

Leigh O'Connor24/07/2017INV 240717 17.00

BENMUNIHireof chlorine drum 920kg and 70kg cylinder for Collie swimming pool 01-30.06.2017

IXOM Operations Pty Ltd27/07/2017 209.55EFT21475

BENMUNIHireof chlorine drum 920kg and 70kg cylinder for Collie swimming pool 01-30.06.2017

IXOM Operations Pty Ltd30/06/2017INV 5842507 209.55

BENMUNIWorks to construct intersection upgrade to Princep & Forrest Streets.Picton Civil Pty27/07/2017 54,890.35EFT21476



Date:


PAGE: 1428/08/2017



Bank Code Amount

INV Amount

BENMUNIWorks to construct intersection upgrade to Princep & Forrest Streets.Picton Civil Pty20/06/2017INV P07192 54,890.35

BENMUNIHarmony Day - playing of drums by PCYC participants in the drumming program for Harmony Day 2017.

Collie Police & Community Youth Centre27/07/2017 220.00EFT21477

BENMUNIHarmony Day - playing of drums by PCYC participants in the drumming program for Harmony Day 2017.

Collie Police & Community Youth Centre30/06/2017INV SINV12593 220.00

BENMUNIInstall tie down points on truck tray CO 17693PIAVANINI WELDING27/07/2017 841.50EFT21478

BENMUNIInstall tie down points on truck tray CO 17693PIAVANINI WELDING30/06/2017INV 00008468 841.50

BENMUNIPROCESSING OF RECYCLABLES MAY 2017SUEZ Recovery & Recycling (Perth) Pty Ltd (Perthwaste)

27/07/2017 4,119.84EFT21479

BENMUNIPROCESSING OF RECYCLABLES JUNE 2017SUEZ Recovery & Recycling (Perth) Pty Ltd (Perthwaste)

30/06/2017INV 21175651 1,935.37

BENMUNIPROCESSING OF RECYCLABLES MAY 2017SUEZ Recovery & Recycling (Perth) Pty Ltd (Perthwaste)

31/05/2017INV 20693385 2,184.47

BENMUNIKidsport Reimbursement - Riding for the Disabled Association - Collie1 Participant

COLLIE RIDING FOR THE DISABLED27/07/2017 200.00EFT21480

BENMUNIKidsport Reimbursement - Riding for the Disabled Association - Collie, 1 Participant

COLLIE RIDING FOR THE DISABLED30/06/2017INV KS011876 200.00

BENMUNIRepairs to pole saw chain oil pumpCOLLIE MOWERS AND MORE27/07/2017 201.90EFT21481

BENMUNIRepairs to pole saw chain oil pumpCOLLIE MOWERS AND MORE28/06/2017INV 73310 160.90

BENMUNISets of edger bladesCOLLIE MOWERS AND MORE22/06/2017INV 73132 41.00

BENMUNIScheduled Service EMTS 100COSTATION MOTORS 197427/07/2017 956.80EFT21482

BENMUNINew key and reprogramme for 117COSTATION MOTORS 197428/06/2017INV R32096 430.00

BENMUNIScheduled Service EMTS 100COSTATION MOTORS 197422/06/2017INV R32031 526.80

BENMUNIRP0001-BLU LO LOGISTICS OFFICERSTEWART & HEATON CLOTHING CO PTY LTD

27/07/2017 72.90EFT21483

BENMUNIRP0001-BLU LO LOGISTICS OFFICERSTEWART & HEATON CLOTHING CO PTY LTD

22/06/2017INV SIN-2753818 36.45

BENMUNIRP0001-GLD PO PLANNING OFFICERSTEWART & HEATON CLOTHING CO PTY LTD

23/06/2017INV SIN-2754391 36.45



Date:


PAGE: 1528/08/2017



Bank Code Amount

INV Amount

BENMUNISupply of sausages and chops for EOFY BBQ and presentation depotSPRY'S MEAT MARKET27/07/2017 200.30EFT21484

BENMUNISupply of sausages and chops for EOFY BBQ and presentation depotSPRY'S MEAT MARKET29/06/2017INV 36 200.30

BENMUNISupply the following Drum Units on Konica Minolta BizHub C284 photocopier at Roche Park1 x Cyan1 x Magenta1 x Yellow

SCOPE BUSINESS IMAGING27/07/2017 3,804.31EFT21485

BENMUNISupply Waste Toner box on Konica Minolta BizHub C284 photocopier at Roche Park, , Supply the following Drum Units on Konica Minolta BizHub C284 photocopier at Roche Park, 1 x Cyan, 1 x Magenta, 1 x Yellow


BENMUNISHIRE ADMIN OFFICE PREVENTATIVE SERVICE PLAN AND HELP DESK SUPPORT JUNE 2017


BENMUNIPREVENTATIVE SERVICE PLAN AND HELP DESK SUPPORT JUNE 2017

SCOPE BUSINESS IMAGING30/06/2017INV 393206 94.35

BENMUNILibrary photocopier maintenance plan and copy charges June 2017SCOPE BUSINESS IMAGING30/06/2017INV 393205 224.16

BENMUNIVarious reticulation tools (Quote 27162)TBS RURAL & HARDWARE27/07/2017 374.60EFT21486

BENMUNIVarious reticulation tools (Quote 27162)TBS RURAL & HARDWARE30/06/2017INV OEI87885 287.90

BENMUNID size batteriesTBS RURAL & HARDWARE23/06/2017INV OEI87829 32.00

BENMUNI9 x lengths of 25mm PVC pipe, 5 x 25mm PVC fittings, 5 x 20mm poly risers, 20 x 20mm poly elbows

TBS RURAL & HARDWARE23/06/2017INV OEI87836 54.70

BENMUNIBooks for apprentices from SWTAFE bookshopUniversity Co-op Bookshop Ltd27/07/2017 324.00EFT21487

BENMUNIBooks for apprentices from SWTAFE bookshopUniversity Co-op Bookshop Ltd04/04/2017INV 51343831 324.00

BENMUNIPre-employment medical for Tania Roberts - appointment with Guardian

COLLIE RIVER VALLEY MEDICAL CENTRE27/07/2017 240.00EFT21488

BENMUNIPre-employment medical for Tania Roberts - appointment with Guardian

COLLIE RIVER VALLEY MEDICAL CENTRE29/06/2017INV 251884BM 240.00

BENMUNIEQUIP 38926 SES COPIER CHARGES 2/6/17-2/7/17WEST COUNTRY PRINT SYNC27/07/2017 178.72EFT21489

BENMUNIEquipment 29795 Shire Office Copier charges 01/06/17-03/07/17WEST COUNTRY PRINT SYNC04/07/2017INV WA00344224 73.67

BENMUNIEQUIP 38926 SES COPIER CHARGES 2/6/17-2/7/17WEST COUNTRY PRINT SYNC04/07/2017INV WA00344225 105.05



Date:


PAGE: 1628/08/2017



Bank Code Amount

INV Amount

BENMUNISupply and empty skip bins 1 x Minninup Pool, 1 x east end entrance, 1 x Black Diamond - June 2017 empties

COLLIE BIN HIRE27/07/2017 572.00EFT21490

BENMUNISupply and empty skip bins 1 x Minninup Pool, 1 x east end entrance, 1 x Black Diamond - June 2017 empties

COLLIE BIN HIRE30/06/2017INV 5883 572.00

BENMUNIRyan-Tracaire 72" tractor mounted aeratorWESTERN AG27/07/2017 22,561.00EFT21491

BENMUNIRyan-Tracaire 72" tractor mounted aerator, Spare and alternate parts, 20 x hollow tynes, 100 x spoon tynes, 100 x slicing tynes

WESTERN AG22/06/2017INV 00061737 22,561.00

BENMUNIAdvertisement in the SW Times - Public Notices Section on 1 June and 8 June 2017. Expressions of Interest - Disposal of Vehicles.

THE WEST AUSTRALIAN27/07/2017 1,452.00EFT21492

BENMUNIADVERTISEMENT FOR POSITON VACANT - SOUTH WEST TIMES - MUSEUM CUSTOMER SERVICE OFFICER 01.06.2017, ADVERTISEMENT FOR POSITON VACANT - SOUTH WEST TIMES - ACCOUNTANT MATERNITY LEAVE COVER 01.06.2017

THE WEST AUSTRALIAN30/06/2017INV 1025012620170630 629.20

BENMUNIAdvertisement in the SW Times - Public Notices Section on 1 June and 8 June 2017. Expressions of Interest - Disposal of Vehicles.


BENMUNIAdvertisement in the Tenders Section of the SW Times on Thursday 22 June 2017 - Tender 09/2017 Mechanical Fuel Reduction of Reserve 36801.


BENMUNIPayroll deductionsAUSTRALIAN SERVICES UNION27/07/2017 411.75EFT21493

Payroll Deduction for DAVID THOMAS ADDISON 26/07/2017, Payroll Deduction for JOHN ANTONI BAJOR 26/07/2017, Payroll Deduction for MAURICE LEO DHUE 26/07/2017, Payroll Deduction for HELENA ANNA GRYCZALOWSKI 26/07/2017, Payroll Deduction for ALEC SUTHERLAND 26/07/2017, Payroll Deduction for BRIAN JOHN MACINTYRE 26/07/2017, Payroll Deduction for STEPHEN GREGORY BOARD 26/07/2017, Payroll Deduction for MARK PIAVANINI 26/07/2017, Payroll Deduction for GARY BISHOP 26/07/2017, Payroll Deduction for SHANNON BARBER 26/07/2017, Payroll Deduction for DAYLE LYNETTE HOLLINS 26/07/2017, Payroll Deduction for PETER MILES 26/07/2017, Payroll Deduction for CHRISTINE SZOSTAK 26/07/2017, Payroll Deduction for STEVEN CRUICKSHANK 26/07/2017, Payroll Deduction for FRANCIS JOHN BECKER 26/07/2017

AUSTRALIAN SERVICES UNION26/07/2017INV DEDUCTION 411.75



Date:


PAGE: 1728/08/2017



Bank Code Amount

INV Amount

BENMUNIPayroll deductionsCHILD SUPPORT AGENCY27/07/2017 701.00EFT21494

Payroll Deduction 26/07/2017, Payroll Deduction 26/07/2017, Payroll Deduction 26/07/2017

CHILD SUPPORT AGENCY26/07/2017INV DEDUCTION 701.00

BENMUNICOFFEE MACHINEROCHE PARK RECREATION CENTRE07/07/2017 295.1541172

BENMUNIRCA STEREO LEAD AND TUB, EASTER SKATE ITEMS, SPORTS BOUNCE BALLS, SOCCER PENCILS, FROZEN CHIPS, TOMATO SAUCE, POTATO CRISPS, MILK, SUGAR, BISCUITS, COFFEE PODS, MOP HEADS WASHING, COFFEE MACHINE

ROCHE PARK RECREATION CENTRE28/06/2017INV PETTYCASH280617 295.15

BENMUNITELSTRA ACCOUNT 2265155000 SERVICE AND EQUIPMENT RENTAL TO 22/7/17

TELSTRA07/07/2017 67.6641173

BENMUNITELSTRA ACCOUNT 2265155000 SERVICE AND EQUIPMENT RENTAL TO 22/7/17

TELSTRA27/06/2017INV P633222551-0 67.66

BENMUNIREFUND FOR PENSION REBATE PAYMENT MADE ON 05/07/17

COMMISSIONER OF STATE REVENUE13/07/2017 6,772.8341174

BENMUNIREFUND FOR PENSION REBATE PAYMENT MADE ON 05/07/17

COMMISSIONER OF STATE REVENUE07/07/2017INV 070717 6,772.83

BENMUNIPayroll deductionsOUTSIDE SOCIAL CLUB17/07/2017 49.0041175

Payroll Deduction for DAVID THOMAS ADDISON 11/07/2017, Payroll Deduction for BRIAN JOHN MACINTYRE 11/07/2017, Payroll Deduction for STEPHEN GREGORY BOARD 11/07/2017, Payroll Deduction for MARK PIAVANINI 11/07/2017, Payroll Deduction for DENNIS MEREMA 11/07/2017, Payroll Deduction for RUSSELL TIERNEY 11/07/2017, Payroll Deduction for SHANE DOUGLAS COCKMAN 11/07/2017

OUTSIDE SOCIAL CLUB11/07/2017INV DEDUCTION 49.00

BENMUNIEMPLOYEE DEDUCTIONS PPE 12.7.2017EMPLOYEE DEDUCTIONS17/07/2017 65.0041176

EMPLOYEE DEDUCTIONS FOR PPE 12.7.2017EMPLOYEE DEDUCTIONS17/07/2017INV 12072017 65.00

BENMUNIMILK FROTHERROCHE PARK RECREATION CENTRE20/07/2017 286.1541177



Date:


PAGE: 1828/08/2017



Bank Code Amount

INV Amount

BENMUNIICE CUBE BAGS FOR ICE PACKS, CRAZY HAIR SKATE ITEMS/PRIZES, HOT CHOCOLATE, OIL AND CONFECTIONERY, COFFEE SUPPLIES, FROZEN CHIPS, MILK, MILK FROTHER, HULA HOOP - JNR PROGRAM ACTIVITY, HULA HOOP - JNR PROGRAM ACTIVITY, HULA HOOP - JNR PROGRAM ACTIVITY, DODGEBALL - JNR PROGRAM ACTIVITY, NETBALLS

ROCHE PARK RECREATION CENTRE18/07/2017INV PETTYCASH180717 286.15

BENMUNITELSTRA-ACCOUNT 0509899000TELSTRA20/07/2017 4,406.5541178

BENMUNIAllanson BFB Usage charges/ services & equipment rental to 1/8/17TELSTRA06/07/2017INV P323226461-6 52.10

BENMUNITELSTRA ACCOUNT 8260791400 HARRIS RIVER BFB SERVICE AND EQUIPMENT RENTAL TO 3/8/17

TELSTRA08/07/2017INV P208178051-6 32.33



Date:


PAGE: 1928/08/2017



Bank Code Amount

INV Amount

BENMUNIMobile Phones - Admin-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Visitor Centre - Phone/Internet- TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Server -TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Health MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Waste MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Pool MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Roche Park MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Library MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Building MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, PWO MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Land Lines-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Internet-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Supertowns Project-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Ranger MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Health MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, PWO MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17, Bushfire Risk Planning Coordinator MUN-TELSTRA-ACCOUNT 0509899000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17

TELSTRA09/07/2017INV P456401251-9 4,192.17

BENMUNITELSTRA ACCOUNT 0500999000 USAGE CHARGES TO 1/7/17 SERVICE AND EQUIPMENT RENTAL TO 1/8/17

TELSTRA12/07/2017INV P670480151-8 129.95



Date:


PAGE: 2028/08/2017



Bank Code Amount

INV Amount

BENMUNIELECTRICITY ACCOUNT 261855670 11/5/17-11/7/17SYNERGY20/07/2017 2,203.4041179

BENMUNIELECTRICITY ACCOUNT 261855670 11/5/17-11/7/17SYNERGY11/07/2017INV 2040338094 1,459.90

BENMUNIELECTRICITY ACCOUNT 254858780 4/5/17-10/7/17SYNERGY10/07/2017INV 2180392260 743.50

BENMUNIWATER ACCOUNT 9006817397 SERVICE CHARGES 1/7/17-31/8/17

WATER CORPORATION20/07/2017 193.8741180

BENMUNIWATER ACCOUNT 9006817397 SERVICE CHARGES 1/7/17-31/8/17

WATER CORPORATION04/07/2017INV 0085 193.87

BENMUNITELSTRA ACCOUNT 2000550531048 SES 05/06/17-04/07/17TELSTRA27/07/2017 39.9541181

BENMUNITELSTRA ACCOUNT 2000550531048 SES 05/06/17-04/07/17TELSTRA09/07/2017INV 1263942648 39.95

BENMUNIELECTRICITY ACCOUNT 403265710 12/5/17-12/7/17SYNERGY27/07/2017 1,343.1041182

BENMUNIELECTRICITY ACCOUNT 403265710 12/5/17-12/7/17SYNERGY12/07/2017INV 2060342211 1,343.10

BENMUNIWATER ACCOUNT 9021475241 ANNUAL CHARGE 01/07/17-30/06/18

WATER CORPORATION27/07/2017 230.6141183

BENMUNIWATER ACCOUNT 9021475241 ANNUAL CHARGE 01/07/17-30/06/18

WATER CORPORATION04/07/2017INV 0003 230.61

BENMUNIPayroll deductionsOUTSIDE SOCIAL CLUB27/07/2017 49.0041184

Payroll Deduction for DAVID THOMAS ADDISON 26/07/2017, Payroll Deduction for BRIAN JOHN MACINTYRE 26/07/2017, Payroll Deduction for STEPHEN GREGORY BOARD 26/07/2017, Payroll Deduction for MARK PIAVANINI 26/07/2017, Payroll Deduction for DENNIS MEREMA 26/07/2017, Payroll Deduction for RUSSELL TIERNEY 26/07/2017, Payroll Deduction for SHANE DOUGLAS COCKMAN 26/07/2017

OUTSIDE SOCIAL CLUB26/07/2017INV DEDUCTION 49.00

BENMUNIEMPLOYEE DEDUCTIONS PPE 26.7.2017EMPLOYEE DEDUCTIONS27/07/2017 65.0041185

EMPLOYEE DEDUCTIONS FOR PPE 26.7.2017EMPLOYEE DEDUCTIONS27/07/2017INV 26072017 65.00

BENMUNIFuel Purchases - June 2017CALTEX ENERGY WA21/07/2017 2,940.37DD23097.1



Date:


PAGE: 2128/08/2017



Bank Code Amount

INV Amount

BENMUNIStarcard - Monthly Card Fee - June 2017, Fuel Purchases - Workshop - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017, Fuel Purchases - BFB Chief - T Hunter - June 2017

CALTEX ENERGY WA30/06/2017INV 01057522500 2,940.37

BENMUNILitres of dieselCALTEX AUSTRALIA21/07/2017 16,894.87DD23097.2

BENMUNILitres of dieselCALTEX AUSTRALIA07/06/2017INV 9419218775 8,018.44


BENMUNIDIESELCALTEX AUSTRALIA28/06/2017INV 9419298377 3,482.16


BENMUNISuperannuation contributionsWA SUPER11/07/2017 22,656.93DD23114.1



Date:


PAGE: 2228/08/2017



Bank Code Amount

INV Amount

BENMUNISuper. for DAVID THOMAS ADDISON 2384 11/07/2017, Super. for DAVID THOMAS ADDISON 2384 11/07/2017, Super. for JOHN ANTONI BAJOR 2386 11/07/2017, Super. for MAURICE LEO DHUE 3525 11/07/2017, Super. for MAURICE LEO DHUE 3525 11/07/2017, Super. for HELENA ANNA GRYCZALOWSKI 2387 11/07/2017, Super. for HELENA ANNA GRYCZALOWSKI 2387 11/07/2017, Super. for ALEC SUTHERLAND 4201 11/07/2017, Super. for BRIAN JOHN MACINTYRE 5260 11/07/2017, Super. for BRIAN JOHN MACINTYRE 5260 11/07/2017, Super. for STEPHEN GREGORY BOARD 5589 11/07/2017, Super. for MARK PIAVANINI 25684 11/07/2017, Super. for MARK PIAVANINI 25684 11/07/2017, Super. for VICKY LORRAINE CARTER 24952 11/07/2017, Super. for GARY BISHOP 8443 11/07/2017, Super. for GARY BISHOP 8443 11/07/2017, Super. for JANET ALISON KIDMAN 8442 11/07/2017, Super. for JANET ALISON KIDMAN 8442 11/07/2017, Super. for DENNIS MEREMA 8336 11/07/2017, Super. for GREGORY MALCOLM MCLAUGHLAN 219994 11/07/2017, Super. for SARA-JANE COLE 222172 11/07/2017, Super. for BRIAN ERNEST STUDSOR 223268 11/07/2017, Super. for MICHAEL GRAEME SEWELL 225805 11/07/2017, Super. for RUSSELL TIERNEY 225807 11/07/2017, Super. for DAVID LAWRENCE BLURTON 21399 11/07/2017, Super. for DAVID LAWRENCE BLURTON 21399 11/07/2017, Super. for SHANE DOUGLAS COCKMAN 230208 11/07/2017, Super. for SHANE DOUGLAS COCKMAN 230208 11/07/2017, Super. for ELFRIEDE JAMES 235180 11/07/2017, Super. for ELFRIEDE JAMES 235180 11/07/2017, Super. for SUZANNE JANE CUMING 237910 11/07/2017, Super. for TAMRON GRIBBLE 226627 11/07/2017, Super. for LINDSAY JOHN HEMLEY 242534 11/07/2017, Super. for PAMELA JOAN AHLIN 242905 11/07/2017, Super. for PAMELA JOAN AHLIN 242905 11/07/2017, Super. for DAYLE LYNETTE HOLLINS 242909 11/07/2017, Super. for CATHERINE CURRAN 242907 11/07/2017, Super. for JAYNE GREEN 13624 11/07/2017, Super. for ZAC SKWIROWSKI 246754 11/07/2017, Super. for ALLISON FERGIE 247092 11/07/2017, Super. for ALLISON FERGIE 247092 11/07/2017, Super. for PETER MILES 247386 11/07/2017, Super. for PETER MILES 247386 11/07/2017, Super. for JULIA LARKING 251868 11/07/2017, Super. for JULIA LARKING 251868

WA SUPER11/07/2017INV SUPER 18,682.58



Date:


PAGE: 2328/08/2017



Bank Code Amount

INV Amount

11/07/2017, Super. for ALISON KONONEN 2010023499 11/07/2017, Super. for CHRISTINE SZOSTAK 250128 11/07/2017, Super. for SHIRLEY COCKMAN 250945 11/07/2017, Super. for BRENDEN MEREMA 248063 11/07/2017, Super. for REBECCA O'CONNOR 251858 11/07/2017, Super. for BELINDA DENT 26456 11/07/2017, Super. for BELINDA DENT 26456 11/07/2017, Super. for STEVEN CRUICKSHANK 252356 11/07/2017, Super. for STEVEN CRUICKSHANK 252356 11/07/2017, Super. for ALEXANDER THOMAS SCADE 253913 11/07/2017, Super. for DEAN ALLAN BROWN 254688 11/07/2017, Super. for BRETT THOMAS LOWCOCK 253338 11/07/2017, Super. for BRETT THOMAS LOWCOCK 253338 11/07/2017, Super. for RICHARD JOHN SUMMERFIELD 3504 11/07/2017, Super. for RICHARD JOHN SUMMERFIELD 3504 11/07/2017, Super. for GEOFFREY VINCENT KLEM 228460 11/07/2017, Super. for KELLY BEAUGLEHOLE 234466 11/07/2017, Super. for MARIE MICHAEL 257532 11/07/2017, Super. for DEANNE MAREE LAWRENCE 6118 11/07/2017, Super. for SANDY MARSHALL 259103 11/07/2017, Super. for PHILLIP ARTHUR SCHENBERG 259102 11/07/2017, Super. for DAMIAN SCOTT SAUNDERS 260463 11/07/2017, Super. for TERRESA KIM BRIGGS 260501 11/07/2017, Super. for JULIE ANNE PELLICIARI 260497 11/07/2017, Super. for JULIE ANNE PELLICIARI 260497 11/07/2017, Super. for LES CRAKE 002302 11/07/2017, Super. for LES CRAKE 002302 11/07/2017, Super. for KOHDY JAMES FLYNN 261884 11/07/2017, Super. for KOHDY JAMES FLYNN 261884 11/07/2017, Super. for HASREEN SYED MAULE 263307 11/07/2017, Super. for HASREEN SYED MAULE 263307 11/07/2017, Super. for TRISTAN PETER GULVIN 263910 11/07/2017, Super. for AARON WILLIAM SHEPPARD 264320 11/07/2017, Super. for CHARLEE MAI WESTWOOD TBA 11/07/2017, Super. for JORDAN WILLIAM JACKSON 264683 11/07/2017, Super. for JODIE MICHELLE PILATTI 264794 11/07/2017, Super. for TERRESA KIM BRIGGS 260501 11/07/2017, Super. for ANDREW DOVER 253436 11/07/2017, Super. for ANDREW DOVER 253436 11/07/2017, Super. for JOHN OSVALDO BERNARDI TBA 11/07/2017, Super. for SHELBY LEE LATHAM 267087 11/07/2017, Super. for NATHAN ROBERT HUNT TBA 11/07/2017



Date:


PAGE: 2428/08/2017



Bank Code Amount

INV Amount

BENMUNIPayroll Deduction for DAVID THOMAS ADDISON 11/07/2017WA SUPER11/07/2017INV DEDUCTION 660.93

BENMUNIPayroll Deduction for MAURICE LEO DHUE 11/07/2017, Payroll Deduction for HELENA ANNA GRYCZALOWSKI 11/07/2017, Payroll Deduction for BRIAN JOHN MACINTYRE 11/07/2017, Payroll Deduction for MARK PIAVANINI 11/07/2017, Payroll Deduction for RUSSELL TIERNEY 11/07/2017, Payroll Deduction for ELFRIEDE JAMES 11/07/2017, Payroll Deduction for PAMELA JOAN AHLIN 11/07/2017, Payroll Deduction for ALLISON FERGIE 11/07/2017, Payroll Deduction for STEVEN CRUICKSHANK 11/07/2017, Payroll Deduction for JULIE ANNE PELLICIARI 11/07/2017, Payroll Deduction for LES CRAKE 11/07/2017, Payroll Deduction for HASREEN SYED MAULE 11/07/2017

WA SUPER11/07/2017INV DEDUCTION 1,932.12

BENMUNIPayroll Deduction for JANET ALISON KIDMAN 11/07/2017WA SUPER11/07/2017INV DEDUCTION 340.00

BENMUNIPayroll Deduction for SARA-JANE COLE 11/07/2017WA SUPER11/07/2017INV DEDUCTION 20.00

BENMUNIPayroll Deduction for SHANE DOUGLAS COCKMAN 11/07/2017WA SUPER11/07/2017INV DEDUCTION 113.05

BENMUNIPayroll Deduction for PETER MILES 11/07/2017, Payroll Deduction for BELINDA DENT 11/07/2017, Payroll Deduction for KOHDY JAMES FLYNN 11/07/2017

WA SUPER11/07/2017INV DEDUCTION 285.94

BENMUNIPayroll Deduction for JULIA LARKING 11/07/2017WA SUPER11/07/2017INV DEDUCTION 218.67

BENMUNIPayroll Deduction for RICHARD JOHN SUMMERFIELD 11/07/2017


BENMUNISuper. for KAREN VAN ASSELT 259013 11/07/2017WA SUPER11/07/2017INV SUPER 47.77

BENMUNISuperannuation contributionsAMP FLEXIBLE LIFETIME SUPERANNUATION

11/07/2017 191.87DD23114.2

BENMUNISuper. for FRANCIS JOHN BECKER 9552460058 11/07/2017AMP FLEXIBLE LIFETIME SUPERANNUATION

11/07/2017INV SUPER 191.87

BENMUNISuperannuation contributionsREST PERSONAL DIVISION11/07/2017 227.06DD23114.3

BENMUNISuper. for TAMMY JOY JOHNSON 711282615 11/07/2017REST PERSONAL DIVISION11/07/2017INV SUPER 227.06

BENMUNISuperannuation contributionsNETWEALTH SUPERANNUATION MASTER FUND

11/07/2017 393.01DD23114.4

BENMUNISuper. for STEPHEN MURRAY TUCK 0001070395 11/07/2017, Super. for CRAIG RICHARD MORTON 0001067567 11/07/2017

NETWEALTH SUPERANNUATION MASTER FUND

11/07/2017INV SUPER 393.01



Date:


PAGE: 2528/08/2017



Bank Code Amount

INV Amount

BENMUNISuperannuation contributionsAMP SUPERANNUATION SAVINGS TRUST11/07/2017 197.82DD23114.5

BENMUNISuper. for ASHLEY JOHN COLLINS 963097885 11/07/2017AMP SUPERANNUATION SAVINGS TRUST11/07/2017INV SUPER 197.82

BENMUNISuperannuation contributionsESSENTIAL SUPERANNUATION11/07/2017 149.90DD23114.6

BENMUNISuper. for BRADLEY JOHN YOUNG 06797002841828 11/07/2017ESSENTIAL SUPERANNUATION11/07/2017INV SUPER 149.90

BENMUNIPayroll deductionsANZ SMART CHOICE SUPER11/07/2017 401.63DD23114.7

BENMUNISuper. for TRACEY JO-ANNE VOGEL 012013244684154 11/07/2017, Super. for TRACEY JO-ANNE VOGEL 012013244684154 11/07/2017

ANZ SMART CHOICE SUPER11/07/2017INV SUPER 310.35

BENMUNIPayroll Deduction for TRACEY JO-ANNE VOGEL 11/07/2017ANZ SMART CHOICE SUPER11/07/2017INV DEDUCTION 91.28

BENMUNISuperannuation contributionsStatewide Superannuation Trust11/07/2017 350.79DD23114.8

BENMUNISuper. for KHUSHWANT KUMAR 51165249 11/07/2017Statewide Superannuation Trust11/07/2017INV SUPER 350.79

BENMUNISuperannuation contributionsAJB Superannuation Fund11/07/2017 290.68DD23114.9

BENMUNISuper. for ADEN JAMES BROOCKER 11/07/2017AJB Superannuation Fund11/07/2017INV SUPER 290.68

BENMUNIMilk for the weekCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

14/07/2017 660.65DD23133.1

BENMUNICleaning items for Roche Park , Disinfectant, Disposable gloves, Domestos

COLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

06/06/2017INV 981 42.00

BENMUNIKitchen restock items for Depot - various itemsCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

29/06/2017INV 9819 44.15

BENMUNIStock Cleaning cupboard as requested by cleaner, items for kitchenCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

02/06/2017INV 6262 68.50

BENMUNITea, coffee, milk, sugar and milo, AA and AAA batteries, Fly sprayCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

14/06/2017INV 2609 120.60

BENMUNIMilkCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

21/06/2017INV 4868 28.00

BENMUNIAdmin Kitchen - Milk & Biscuits for ChambersCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

06/06/2017INV 49 23.35

BENMUNIRestock of Council Chambers Fridge., Admin supplies tissues, hand sanitiser and milk


19/06/2017INV 4044 62.75

BENMUNIMuseum Set up - cleaning gear, mop, bucket, dust pan, toilet cleaners, coffee, tea


09/06/2017INV 2920 211.37



Date:


PAGE: 2628/08/2017



Bank Code Amount

INV Amount

BENMUNIMuseum Set up - broomsCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

09/06/2017INV 2921 28.98

BENMUNICleaning spray & wipe/tissues for Transfer StationCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

22/06/2017INV 5582 10.00

BENMUNIMilk for the weekCOLES SUPERMARKET (RETAIL DECISIONS PTY LTD)

26/06/2017INV 7638 20.95

BENMUNICONTRACT FEE BODYPUMP, BODYBALANCE, RPM, CXWORX, BODYCOMBAT 01/07/17-31/07/17

LES MILLS ASIA PACIFIC03/07/2017 831.46DD23135.1

BENMUNICONTRACT FEE BODYPUMP, BODYBALANCE, RPM, CXWORX, BODYCOMBAT 01/07/17-31/07/17

LES MILLS ASIA PACIFIC03/07/2017INV 857644 831.46

BENMUNIDeckhouse wall light plus postage and handling.SUBIACO RESTORATION14/07/2017 114.00DD23137.1

BENMUNIDeckhouse wall light plus postage and handling.SUBIACO RESTORATION23/06/2017INV 104815 114.00

BENMUNICSIRO Publishing14/07/2017 -24.95DD23137.2

BENMUNIREFUND FOR INV 252468 PAID BY CREDIT CARD AND EFTCSIRO Publishing05/06/2017INV 223786356 -24.95

BENMUNICREDIT CARD FEES JUNE 2017BENDIGO BANK CREDIT CARD29/07/2017 4.00DD23137.3

BENMUNICREDIT CARD FEES JUNE 2017BENDIGO BANK CREDIT CARD29/06/2017INV 30JUN2017 4.00

BENMUNIFLEET PARTNERS FUEL COSTS FOR JUNE 2017 1GBB194FLEET PARTNERS PTY LTD17/07/2017 2,461.08DD23147.1

BENMUNIFleet Partners Lease instalments 15/6/17-14/7/17 DLP5, Fleet Partners Lease instalments 15/6/17-14/7/17 1GBB194

FLEET PARTNERS PTY LTD01/07/2017INV LASH04721710A 2,203.60

BENMUNIFLEET PARTNERS FUEL COSTS FOR JUNE 2017 1GBB194FLEET PARTNERS PTY LTD01/07/2017INV FASH04721710A 257.48

BENMUNISuperannuation contributionsWA SUPER26/07/2017 24,600.83DD23155.1



Date:


PAGE: 2728/08/2017



Bank Code Amount

INV Amount

BENMUNISuper. for DAVID THOMAS ADDISON 2384 26/07/2017, Super. for DAVID THOMAS ADDISON 2384 26/07/2017, Super. for JOHN ANTONI BAJOR 2386 26/07/2017, Super. for MAURICE LEO DHUE 3525 26/07/2017, Super. for MAURICE LEO DHUE 3525 26/07/2017, Super. for HELENA ANNA GRYCZALOWSKI 2387 26/07/2017, Super. for HELENA ANNA GRYCZALOWSKI 2387 26/07/2017, Super. for ALEC SUTHERLAND 4201 26/07/2017, Super. for BRIAN JOHN MACINTYRE 5260 26/07/2017, Super. for BRIAN JOHN MACINTYRE 5260 26/07/2017, Super. for STEPHEN GREGORY BOARD 5589 26/07/2017, Super. for MARK PIAVANINI 25684 26/07/2017, Super. for MARK PIAVANINI 25684 26/07/2017, Super. for VICKY LORRAINE CARTER 24952 26/07/2017, Super. for GARY BISHOP 8443 26/07/2017, Super. for GARY BISHOP 8443 26/07/2017, Super. for JANET ALISON KIDMAN 8442 26/07/2017, Super. for JANET ALISON KIDMAN 8442 26/07/2017, Super. for DENNIS MEREMA 8336 26/07/2017, Super. for GREGORY MALCOLM MCLAUGHLAN 219994 26/07/2017, Super. for SARA-JANE COLE 222172 26/07/2017, Super. for BRIAN ERNEST STUDSOR 223268 26/07/2017, Super. for MICHAEL GRAEME SEWELL 225805 26/07/2017, Super. for RUSSELL TIERNEY 225807 26/07/2017, Super. for DAVID LAWRENCE BLURTON 21399 26/07/2017, Super. for DAVID LAWRENCE BLURTON 21399 26/07/2017, Super. for SHANE DOUGLAS COCKMAN 230208 26/07/2017, Super. for SHANE DOUGLAS COCKMAN 230208 26/07/2017, Super. for ELFRIEDE JAMES 235180 26/07/2017, Super. for ELFRIEDE JAMES 235180 26/07/2017, Super. for SUZANNE JANE CUMING 237910 26/07/2017, Super. for TAMRON GRIBBLE 226627 26/07/2017, Super. for LINDSAY JOHN HEMLEY 242534 26/07/2017, Super. for PAMELA JOAN AHLIN 242905 26/07/2017, Super. for PAMELA JOAN AHLIN 242905 26/07/2017, Super. for DAYLE LYNETTE HOLLINS 242909 26/07/2017, Super. for CATHERINE CURRAN 242907 26/07/2017, Super. for JAYNE GREEN 13624 26/07/2017, Super. for ZAC SKWIROWSKI 246754 26/07/2017, Super. for ALLISON FERGIE 247092 26/07/2017, Super. for ALLISON FERGIE 247092 26/07/2017, Super. for PETER MILES 247386 26/07/2017, Super. for PETER MILES 247386 26/07/2017, Super. for JULIA LARKING 251868 26/07/2017, Super. for JULIA LARKING 251868

WA SUPER26/07/2017INV SUPER 20,061.76



Date:


PAGE: 2828/08/2017



Bank Code Amount

INV Amount

26/07/2017, Super. for ALISON KONONEN 2010023499 26/07/2017, Super. for CHRISTINE SZOSTAK 250128 26/07/2017, Super. for SHIRLEY COCKMAN 250945 26/07/2017, Super. for BRENDEN MEREMA 248063 26/07/2017, Super. for REBECCA O'CONNOR 251858 26/07/2017, Super. for BELINDA DENT 26456 26/07/2017, Super. for BELINDA DENT 26456 26/07/2017, Super. for STEVEN CRUICKSHANK 252356 26/07/2017, Super. for STEVEN CRUICKSHANK 252356 26/07/2017, Super. for CARLY RAE FORREST 253415 26/07/2017, Super. for ALEXANDER THOMAS SCADE 253913 26/07/2017, Super. for DEAN ALLAN BROWN 254688 26/07/2017, Super. for BRETT THOMAS LOWCOCK 253338 26/07/2017, Super. for BRETT THOMAS LOWCOCK 253338 26/07/2017, Super. for RICHARD JOHN SUMMERFIELD 3504 26/07/2017, Super. for RICHARD JOHN SUMMERFIELD 3504 26/07/2017, Super. for GEOFFREY VINCENT KLEM 228460 26/07/2017, Super. for KELLY BEAUGLEHOLE 234466 26/07/2017, Super. for MARIE MICHAEL 257532 26/07/2017, Super. for DEANNE MAREE LAWRENCE 6118 26/07/2017, Super. for SANDY MARSHALL 259103 26/07/2017, Super. for PHILLIP ARTHUR SCHENBERG 259102 26/07/2017, Super. for PAMELA ANNE PETERS 69122 26/07/2017, Super. for DAMIAN SCOTT SAUNDERS 260463 26/07/2017, Super. for TERRESA KIM BRIGGS 260501 26/07/2017, Super. for JULIE ANNE PELLICIARI 260497 26/07/2017, Super. for JULIE ANNE PELLICIARI 260497 26/07/2017, Super. for LES CRAKE 002302 26/07/2017, Super. for LES CRAKE 002302 26/07/2017, Super. for KOHDY JAMES FLYNN 261884 26/07/2017, Super. for KOHDY JAMES FLYNN 261884 26/07/2017, Super. for HASREEN SYED MAULE 263307 26/07/2017, Super. for HASREEN SYED MAULE 263307 26/07/2017, Super. for TRISTAN PETER GULVIN 263910 26/07/2017, Super. for AARON WILLIAM SHEPPARD 264320 26/07/2017, Super. for CHARLEE MAI WESTWOOD TBA 26/07/2017, Super. for JORDAN WILLIAM JACKSON 264683 26/07/2017, Super. for JODIE MICHELLE PILATTI 264794 26/07/2017, Super. for TERRESA KIM BRIGGS 260501 26/07/2017, Super. for ANDREW DOVER 253436 26/07/2017, Super. for ANDREW DOVER 253436 26/07/2017, Super. for JOHN OSVALDO BERNARDI TBA 26/07/2017, Super. for CREANA NARELLE GIBBS TBA 26/07/2017, Super. for SHELBY LEE



Date:


PAGE: 2928/08/2017



Bank Code Amount

INV Amount

LATHAM 267087 26/07/2017, Super. for NATHAN ROBERT HUNT TBA 26/07/2017, Super. for ANDRIENA MICHELLE CIRIC 45175 26/07/2017

BENMUNIPayroll Deduction for DAVID THOMAS ADDISON 26/07/2017WA SUPER26/07/2017INV DEDUCTION 676.05

BENMUNIPayroll Deduction for MAURICE LEO DHUE 26/07/2017, Payroll Deduction for HELENA ANNA GRYCZALOWSKI 26/07/2017, Payroll Deduction for BRIAN JOHN MACINTYRE 26/07/2017, Payroll Deduction for MARK PIAVANINI 26/07/2017, Payroll Deduction for RUSSELL TIERNEY 26/07/2017, Payroll Deduction for ELFRIEDE JAMES 26/07/2017, Payroll Deduction for PAMELA JOAN AHLIN 26/07/2017, Payroll Deduction for ALLISON FERGIE 26/07/2017, Payroll Deduction for STEVEN CRUICKSHANK 26/07/2017, Payroll Deduction for JULIE ANNE PELLICIARI 26/07/2017, Payroll Deduction for LES CRAKE 26/07/2017, Payroll Deduction for HASREEN SYED MAULE 26/07/2017

WA SUPER26/07/2017INV DEDUCTION 1,960.85

BENMUNIPayroll Deduction for GARY BISHOP 26/07/2017WA SUPER26/07/2017INV DEDUCTION 500.00

BENMUNIPayroll Deduction for JANET ALISON KIDMAN 26/07/2017WA SUPER26/07/2017INV DEDUCTION 340.00

BENMUNIPayroll Deduction for SARA-JANE COLE 26/07/2017WA SUPER26/07/2017INV DEDUCTION 20.00

BENMUNIPayroll Deduction for SHANE DOUGLAS COCKMAN 26/07/2017WA SUPER26/07/2017INV DEDUCTION 115.95

BENMUNIPayroll Deduction for PETER MILES 26/07/2017, Payroll Deduction for BELINDA DENT 26/07/2017, Payroll Deduction for KOHDY JAMES FLYNN 26/07/2017


BENMUNIPayroll Deduction for JULIA LARKING 26/07/2017WA SUPER26/07/2017INV DEDUCTION 222.39

BENMUNIPayroll Deduction for RICHARD JOHN SUMMERFIELD 26/07/2017


BENMUNISuper. for KAREN VAN ASSELT 259013 26/07/2017WA SUPER26/07/2017INV SUPER 49.00

BENMUNISuperannuation contributionsAMP FLEXIBLE LIFETIME SUPERANNUATION

26/07/2017 201.49DD23155.2

BENMUNISuper. for FRANCIS JOHN BECKER 9552460058 26/07/2017AMP FLEXIBLE LIFETIME SUPERANNUATION

26/07/2017INV SUPER 201.49

BENMUNISuperannuation contributionsREST PERSONAL DIVISION26/07/2017 310.92DD23155.3

BENMUNISuper. for TAMMY JOY JOHNSON 711282615 26/07/2017, Super. for JAYENDRA SINGH BUNDELA 125935413 26/07/2017

REST PERSONAL DIVISION26/07/2017INV SUPER 310.92



Date:


PAGE: 3028/08/2017



Bank Code Amount

INV Amount

BENMUNISuperannuation contributionsNETWEALTH SUPERANNUATION MASTER FUND

26/07/2017 421.87DD23155.4

BENMUNISuper. for STEPHEN MURRAY TUCK 0001070395 26/07/2017, Super. for CRAIG RICHARD MORTON 0001067567 26/07/2017

NETWEALTH SUPERANNUATION MASTER FUND

26/07/2017INV SUPER 421.87

BENMUNISuperannuation contributionsAMP SUPERANNUATION SAVINGS TRUST26/07/2017 202.95DD23155.5

BENMUNISuper. for ASHLEY JOHN COLLINS 963097885 26/07/2017AMP SUPERANNUATION SAVINGS TRUST26/07/2017INV SUPER 202.95

BENMUNISuperannuation contributionsESSENTIAL SUPERANNUATION26/07/2017 155.76DD23155.6

BENMUNISuper. for BRADLEY JOHN YOUNG 06797002841828 26/07/2017ESSENTIAL SUPERANNUATION26/07/2017INV SUPER 155.76

BENMUNIPayroll deductionsANZ SMART CHOICE SUPER26/07/2017 411.15DD23155.7

BENMUNISuper. for TRACEY JO-ANNE VOGEL 012013244684154 26/07/2017, Super. for TRACEY JO-ANNE VOGEL 012013244684154 26/07/2017

ANZ SMART CHOICE SUPER26/07/2017INV SUPER 317.71

BENMUNIPayroll Deduction for TRACEY JO-ANNE VOGEL 26/07/2017ANZ SMART CHOICE SUPER26/07/2017INV DEDUCTION 93.44

BENMUNISuperannuation contributionsStatewide Superannuation Trust26/07/2017 350.79DD23155.8

BENMUNISuper. for KHUSHWANT KUMAR 51165249 26/07/2017Statewide Superannuation Trust26/07/2017INV SUPER 350.79

BENMUNISuperannuation contributionsAJB Superannuation Fund26/07/2017 295.39DD23155.9

BENMUNISuper. for ADEN JAMES BROOCKER 26/07/2017AJB Superannuation Fund26/07/2017INV SUPER 295.39

BENMUNISuperannuation contributionsIOOF PURSUIT - SHAREN-LOUISE TAYLOR11/07/2017 110.92DD23114.10

BENMUNISuper. for SHAREN LOUISE TAYLOR 326958M-D2-01 11/07/2017IOOF PURSUIT - SHAREN-LOUISE TAYLOR11/07/2017INV SUPER 110.92

BENMUNISuperannuation contributionsAUSTRALIAN SUPER11/07/2017 1,788.65DD23114.11

BENMUNIPayroll Deduction for KRYSTYNA JULIANA ROBERTS 11/07/2017, Payroll Deduction for LEIGH JAMES O'CONNOR 11/07/2017, Payroll Deduction for DARRYL ELIZABETH KING 11/07/2017

AUSTRALIAN SUPER11/07/2017INV DEDUCTION 307.28



Date:


PAGE: 3128/08/2017



Bank Code Amount

INV Amount

BENMUNISuper. for RUSSEL SAM KENT 65403228 11/07/2017, Super. for KRYSTYNA JULIANA ROBERTS 6385296 11/07/2017, Super. for SHANNON BARBER 64715006 11/07/2017, Super. for LEIGH JAMES O'CONNOR 700866290 11/07/2017, Super. for LEIGH JAMES O'CONNOR 700866290 11/07/2017, Super. for TEGAN MAREE SHEA 65414715 11/07/2017, Super. for DARRYL ELIZABETH KING 702046311 11/07/2017, Super. for DARRYL ELIZABETH KING 702046311 11/07/2017

AUSTRALIAN SUPER11/07/2017INV SUPER 1,366.76

BENMUNISuper. for JO-ANNE LESLEY GOLTZ 65355287 11/07/2017AUSTRALIAN SUPER11/07/2017INV SUPER 48.65

BENMUNISuper. for KRYSTYNA JULIANA ROBERTS 6385296 11/07/2017AUSTRALIAN SUPER11/07/2017INV SUPER 65.96

BENMUNISuperannuation contributionsCONSTRUCTION & BUILDING INDUSTRY SUPER

11/07/2017 183.69DD23114.12

BENMUNISuper. for RUSSELL TIERNEY 2739770 11/07/2017CONSTRUCTION & BUILDING INDUSTRY SUPER

11/07/2017INV SUPER 183.69

BENMUNISuperannuation contributionsCOMMONWEALTH BANK OF AUST11/07/2017 61.90DD23114.13

BENMUNISuper. for JANET PATMORE 187580030 11/07/2017COMMONWEALTH BANK OF AUST11/07/2017INV SUPER 61.90

BENMUNISuperannuation contributionsMTAA SUPERANNUATION FUND11/07/2017 201.56DD23114.14

BENMUNISuper. for CHRISTOPHER SPRIGG 6780718 11/07/2017MTAA SUPERANNUATION FUND11/07/2017INV SUPER 201.56

BENMUNISuperannuation contributionsIOOF PURSUIT - SHAREN-LOUISE TAYLOR26/07/2017 110.92DD23155.10

BENMUNISuper. for SHAREN LOUISE TAYLOR 326958M-D2-01 26/07/2017IOOF PURSUIT - SHAREN-LOUISE TAYLOR26/07/2017INV SUPER 110.92

BENMUNISuperannuation contributionsAUSTRALIAN SUPER26/07/2017 1,883.51DD23155.11

BENMUNIPayroll Deduction for KRYSTYNA JULIANA ROBERTS 26/07/2017, Payroll Deduction for LEIGH JAMES O'CONNOR 26/07/2017, Payroll Deduction for DARRYL ELIZABETH KING 26/07/2017

AUSTRALIAN SUPER26/07/2017INV DEDUCTION 316.04



Date:


PAGE: 3228/08/2017



Bank Code Amount

INV Amount

BENMUNISuper. for RUSSEL SAM KENT 65403228 26/07/2017, Super. for KRYSTYNA JULIANA ROBERTS 6385296 26/07/2017, Super. for SHANNON BARBER 64715006 26/07/2017, Super. for LEIGH JAMES O'CONNOR 700866290 26/07/2017, Super. for LEIGH JAMES O'CONNOR 700866290 26/07/2017, Super. for TEGAN MAREE SHEA 65414715 26/07/2017, Super. for DARRYL ELIZABETH KING 702046311 26/07/2017, Super. for DARRYL ELIZABETH KING 702046311 26/07/2017

AUSTRALIAN SUPER26/07/2017INV SUPER 1,397.11

BENMUNISuper. for JO-ANNE LESLEY GOLTZ 65355287 26/07/2017AUSTRALIAN SUPER26/07/2017INV SUPER 98.56

BENMUNISuper. for KRYSTYNA JULIANA ROBERTS 6385296 26/07/2017AUSTRALIAN SUPER26/07/2017INV SUPER 71.80

BENMUNISuperannuation contributionsCONSTRUCTION & BUILDING INDUSTRY SUPER

26/07/2017 180.79DD23155.12

BENMUNISuper. for RUSSELL TIERNEY 2739770 26/07/2017CONSTRUCTION & BUILDING INDUSTRY SUPER

26/07/2017INV SUPER 180.79

BENMUNISuperannuation contributionsCOMMONWEALTH BANK OF AUST26/07/2017 54.28DD23155.13

BENMUNISuper. for JANET PATMORE 187580030 26/07/2017COMMONWEALTH BANK OF AUST26/07/2017INV SUPER 54.28

BENMUNISuperannuation contributionsMTAA SUPERANNUATION FUND26/07/2017 210.24DD23155.14

BENMUNISuper. for CHRISTOPHER SPRIGG 6780718 26/07/2017MTAA SUPERANNUATION FUND26/07/2017INV SUPER 210.24

TOTAL

BENDIGO BANK tBENTRUST

BENDIGO BANK mBENMUNI

TOTAL

636,720.60

1,222.00

637,942.60

REPORT TOTALS

Bank NameBank Code

CERTIFICATE OF Chief Executive Officer

This schedule of accounts to be passed for payment, covering vouchers as above which was submitted to each member of Council has been checked and is fully supported by vouchers and invoices which are submitted herewith and which have been duly certified as to the receipt of goods and the rendition of services and as to prices, computations, and costings and the amounts shown are due for payment

Chief Executive Officer



Var. $

(b)-(a)

Var. %

(b)-(a)/(a)

Note (Under)/Over (Under)/Over

Revenues $ $ $ $ %

General Purpose Funding 1 7,927,910 514,991 13,811 (501,180) (97.32%)

Governance 100,069 8,337 12,252 3,915 46.95%

Law, Order and Public Safety 264,573 22,188 16,345 (5,843) (26.33%)

Health 10,000 833 2,659 1,826 219.23%

Welfare 24,000 2,000 4,089 2,089 104.45%

Housing 7,800 650 0 (650) (100.00%)

Community Amenities 2 1,459,385 119,024 12,072 (106,952) (89.86%)

Recreation and Culture 3 501,990 40,562 18,795 (21,767) (53.66%)

Transport 4 2,515,712 140,833 0 (140,833) (100.00%)

Economic Services 55,300 4,606 3,797 (809) (17.56%)

Other Property and Services 5 208,283 17,355 5,417 (11,938) (68.78%)

Total Operating Revenue13,075,022 871,379 89,237 (782,142) (89.76%)

Operating Expense

General Purpose Funding 6 (246,978) (20,120) (1,326) (18,794) (93.41%)

Governance (491,581) (73,835) (246,917) 173,082 234.42%

Law, Order and Public Safety (828,660) (91,809) (66,102) (25,707) (28.00%)

Health (182,863) (16,085) (11,577) (4,508) (28.02%)

Welfare (130,683) (10,261) (5,131) (5,130) (50.00%)

Housing (7,913) (658) (887) 229 34.85%

Community Amenities 6 (2,419,236) (207,690) (135,950) (71,740) (34.54%)

Recreation and Culture 6 (3,368,982) (288,213) (155,834) (132,379) (45.93%)

Transport 6 (4,227,047) (347,133) (178,472) (168,661) (48.59%)

Economic Services 6 (778,584) (44,975) (24,653) (20,322) (45.18%)

Other Property and Services 6 (135,816) (47,336) 24,133 (71,469) (150.98%)

Total Operating Expenditure (12,818,343) (1,148,115) (802,716) (345,399) (30.08%)

Net Result 256,679 (276,736) (713,479) (436,743) 157.82%

Other Comprehensive IncomeChanges on Revaluation of non-current

assets- - - -

Total Other Comprehensive Income - - - -

TOTAL COMPREHENSIVE INCOME 256,679 (276,736) (713,479) (436,743) 157.82%

SHIRE OF COLLIE

STATEMENT OF FINANCIAL ACTIVITY

(Statutory Reporting Program)

For the Period Ended 31 July 2017

Annual

Budget

17/18

YTD

Budget

(a)

YTD

Actual

(b)



Var. $

(b)-(a)

Var. %

(b)-(a)/(a)Note (Under)/Over (Under)/Over

Operating Revenues $ $ $ $ %

Rates 7 5,937,922 494,826 0 (494,826) (100.00%)

Operating Grants and Subsidies 8 2,196,373 25,773 11,506 (14,267) (55.35%)

Contributions and Reimbursements 243,429 20,169 22,380 2,211 10.96%

Fines and Penalties 0 0 0 0 0.00%

Fees and Charges 9 1,859,618 154,071 31,122 (122,949) (79.80%)

Service Charges 0 0 0 0 0.00%

Interest Earnings 191,280 15,666 13,811 (1,855) (11.84%)

Other Revenue 0 0 0 0 0.00%

10,428,622 710,505 78,819 (631,686) (88.91%)

Operating Expense

Employee Costs 10 (5,419,703) (460,690) (383,476) (77,214) (16.76%)

Materials and Contracts(2,844,054) (180,986) (164,282) (16,704) (9.23%)

Utility Charges 11 (523,808) (33,650) (10,528) (23,122) (68.71%)

Depreciation on Non-Current Assets 12 (3,432,409) (286,017) 0 (286,017) (100.00%)

Interest Expenses (50,933) 0 0 0 0.00%

Insurance Expenses 13 (413,574) (184,358) (244,430) 60,072 32.58%

Other Expenditure (104,882) 0 0 0 #DIV/0!

(12,789,363) (1,145,701) (802,716) (342,985) (29.94%)

(2,360,741) (435,196) (723,897) (288,701)

Non Operating Grants, Subsidies and

Contributions2,556,400 153,374 10,418 (142,956) (93.21%)

Profit on Disposal of Assets 90,000 7,500 0 (7,500) (100.00%)

Loss on Disposal of Assets (28,980) (2,414) 0 2,414 (100.00%)

2,617,420 158,460 10,418 (148,042) (93.43%)

Net Result 256,679 (276,736) (713,479) (436,743)

Other Comprehensive IncomeChanges on Revaluation of Non-Current

Assets

Total Other Comprehensive Income 0 0 0

Closing Funding Surplus(Deficit) 256,679 (276,736) (713,479) (436,743)

SHIRE OF COLLIE

STATEMENT OF FINANCIAL ACTIVITY

(By Nature or Type)


Annual

Budget

17/18

YTD

Budget

(a)

YTD

Actual

(b)



Var. $

(b)-(a)

Var. %

(b)-(a)/(a)

Note (Under)/Over (Under)/Over

Capital Revenue $ $ $ $ %

General Purpose Funding 0 0 0 0 0.00%

Governance 0 0 0 0 0.00%

Law, Order and Public Safety 0 0 0 0 0.00%

Health 0 0 0 0 0.00%

Welfare 0 0 0 0 0.00%

Housing 220,000 0 0 0 0.00%

Community Amenities 0 0 0 0 0.00%

Recreation and Culture 205,500 16,291 10,418 (5,873) (36.05%)

Transport 2,360,900 137,083 0 (137,083) (100.00%)

Economic Services 0 0 0 0 0.00%

Other Property and Services 0 0 8,581 8,581 0.00%

Total Capital Revenue 2,786,400 153,374 18,999 (134,375) (87.61%)

Capital Expenditure 14

General Purpose Funding 0 0 0 0 0.00%

Governance 0 0 0 0 0.00%

Law, Order and Public Safety 0 0 0 0 0.00%

Community Amenities (155,395) (12,950) (2,472) (10,478) (80.91%)

Health 0 0 0 0 0.00%

Welfare 0 0 0 0 0.00%

Housing 0 0 0 0 0.00%

Recreation and Culture (482,096) (14,868) (1,142) (13,726) (92.32%)

Transport (4,246,382) (353,867) (20,023) (333,844) (94.34%)

Economic Services (43,185) (3,599) 0 (3,599) (100.00%)

Other Property and Services (358,000) (22,334) 0 (22,334) (100.00%)

Total Capital Expenditure (5,285,058) (407,618) (23,637) 383,981 (94.20%)

Net Result (2,498,658) (254,244) (4,637) 249,607 (98.18%)

SHIRE OF COLLIE

CAPITAL INCOME AND EXPENDITURE


Annual

Budget

17/18

YTD

Budget

(a)

YTD

Actual

(b)



Current Assets $ $

Cash at Bank 734,141

Restricted Asstes, Investments 2,017,105

Receivables/Debtors 820,398

Stock on Hand 18,610

Trust Funds 382,240

Self Supporting Loan Debtors 0

Accrued Interest Loan 1,112

Others 0

Total Current Assets 3,973,605

Current Liabilities

Borrowings 133,054

Creditors521,300

Employee Provision 842,669

Accrued Interest 1,740

Trust Funds 382,242

Finance Lease 0

Others 508,092

Total Current Liabilities 2,389,098

CURRENT POSITION SURPLUS/(DEFICIT) 1,584,507

Non Current Assets

Property, Plant & Equipment 31,021,664

Infrasturcture 117,771,112

Deferred Debtors 557,235

Total Non Current Assets 149,350,011

Non Current Liabilities

Long Service Leave Provision 131,799

Borrowings 1,125,266

Total Non Current Liabilities 1,257,065

Net Assets 149,677,453

Equity

Reserves - Asset Revaluation 111,786,732

Accumulated Surplus 35,873,616

Equity-Reserves 2,017,106

Total Equity 149,677,453

STATEMENT OF FINANCIAL POSITION


SHIRE OF COLLIE

YTD Actual

17/18



Key Rating Dates

RATES ISSUED 5 August 6 August 5 August 4 August 3 August 8 August 8 August

RATES DUE 6 September 10 September 9 September 8 September 7 September 12 September 12 September

2nd INSTALMENT DUE 4 November 9 November 4 November 10 November 9 November 15 November 13 November

3rd INSTALMENT DUE 6 January 9 January 6 January 12 January 11 January 16 January 15 January

4th INSTALMENT DUE 6 March 8 March 6 March 13 March 14 March 21 March 19 March

$ % $ % $ % $ % $ % $ % $ %

Current Year Rates 3,962,766 4,850,217 5,198,080 5,335,144 5,586,634 5,806,040 5,924,863Outstanding Rates from Previous

Year 1,121,745 1,601,999 2,275,730 424,602 436,776 585,102 687,501

Deferred Rates from Previous Year 228,631 239,778 251,826 283,630 314,965 337,797 377,963

5,313,142 6,691,994 7,725,636 6,043,376 6,338,375 6,728,940 6,990,327

Outstanding-Monthly Breakdown

July 1,105,499 24% 1,582,085 30% 7,443,880 96% 399,561 5% 5,873,903 93% 563,372 9% 633,887 9%

August 4,613,339 87% 5,230,470 78% 6,320,937 82% 4,530,655 75% 4,610,913 73% 5,207,922 77%

September 3,346,925 63% 3,939,117 59% 4,892,749 63% 2,831,223 47% 2,918,656 46% 3,703,649 55%

October 2,972,355 56% 3,645,195 54% 4,494,111 58% 2,470,447 41% 2,702,900 43% 2,923,435 43%

November 2,663,974 50% 3,300,774 49% 4,168,642 54% 1,947,129 32% 2,321,379 37% 2,430,114 36%

December 2,500,124 47% 3,150,002 47% 4,016,305 52% 1,785,571 30% 2,173,979 34% 2,290,265 34%

January 2,245,908 42% 2,830,085 42% 3,682,472 48% 1,321,277 22% 1,426,871 23% 1,781,208 26%

February 2,056,801 39% 2,652,259 40% 3,456,456 45% 1,151,934 19% 1,228,991 19% 1,530,595 23%

March 1,817,146 34% 2,416,192 36% 3,167,083 41% 707,831 12% 813,730 13% 1,076,642 16%

April 1,754,106 33% 2,330,073 35% 2,800,338 36% 600,303 10% 734,362 12% 1,004,571 15%

May 1,698,446 32% 2,284,200 34% 2,721,370 35% 538,275 9% 673,807 11% 901,163 13%

June 1,601,999 30% 2,275,730 34% 424,602 5% 436,776 7% 585,102 9% 687,501 10%

SHIRE OF COLLIE

RATING REPORT


2017/182016/172011/12 2012/13 2013/14 2014/15 2015/16

9%

77%

55%

43%36% 34%

26%23%

16% 15% 13%10%9%

Outstanding Rates 2016/17 vs 2017/18

2016/17 2017/18

Note: Figures highlighted refer to the percentage for the previous financial year as rates were not posted till August



INVESTMENT OF FUNDS FROM MUNICIPAL ACCOUNT

BANK DEPOSIT NUMBERLODGEMENT

DATE

AMOUNT

DEPOSITED

INTEREST RATE

ON DEPOSIT

DATE OF

MATURITY

INTEREST TO

BE EARNT

TOTAL

INVESTED MONTH

Bendigo Municipal Account 150707859 N/A 253,054.91 N/A

Westpac 036-130 152656 06.06.2017 201,657.81 2.50% 06.10.2017 1,685.09

Bendigo Ref # 158918722 26.06.2017 202,902.69 2.40% 26.09.2017 1,227.42

INVESTMENT OF FUNDS FROM RESERVE ACCOUNT

BANK DEPOSIT NUMBERLODGEMENT

DATE

AMOUNT

DEPOSITED

INTEREST RATE

ON DEPOSIT

DATE OF

MATURITY

INTEREST TO

BE EARNT

TOTAL

INVESTED MONTH

Bendigo Reserve Account 150707883 N/A 574,553.61 N/A

BankWest Deal # 4584843 02.05.2017 313,044.41 2.50% 02.08.2017 1,972.61

Bendigo Ref # 155798408 02.07.2017 313,694.50 2.40% 02.10.2017 1,877.01

Westpac 036-130 152621 06.06.2017 312,129.75 2.50% 06.10.2017 2,608.21

INVESTMENT OF FUNDS FROM TRUST ACCOUNT BANK DEPOSIT NUMBER LODGEMENT AMOUNT INTEREST RATE DATE OF INTEREST TO TOTAL MONTH

Bendigo Trust Account 150707891 N/A 120,516.13 N/A

BankWest Deal # 4577712 09.06.2017 261,723.92 2.50% 09.08.2017 1,093.50

1,513,422.27 July

382,240.05 July

Shire of Collie

Schedule of Investments as at 31 July 2017

657,615.41 July



1

Khushwant Kumar

From: James McGovern <[email protected]>

Sent: Tuesday, 25 July 2017 10:55 AM

To: Khushwant Kumar

Subject: RE: AASB124- Related Parties disclosure

Attachments: Related Party Disclosures.pdf

Hi Khushwant,

WALGA has not sought a legal opinion on the application of AASB 124 to Local Government, there being no argument the Australian Accounting Standards apply to the sector. Regulation 5A of the Local Government (Financial Management) Regulations 1996 states:

5A. Local governments to comply with AAS Subject to regulation 4, the annual budget, annual financial report and other financial reports of a

local government must comply with the AAS.

It is worth noting however, that WALGA has included the following recommendation in the Local Government Act Review Discussion Paper, released last week:

Exemption from AASB 124: Regulation 4

Regulation 4 of the Financial Management Regulations provides a mechanism for an exemption from the Australian Accounting Standards (AAS). Regulation 16 is an example of the use of this mechanism, relieving Local Governments from the requirement to value land under roads.

A Zone has requested that an exemption be allowed from the implementation of AASB 124 ‘Related Party Transactions’ due to the current provisions in the Act on declarations of interest at meetings and in Primary and Annual returns. This is regarded as providing appropriate material declaration and disclosure of interests associated with function of Local Government.

WALGA will collate responses to the Discussion Paper and advocate for the Local Government Act amendment proposals supported by Member Local Governments.

I hope this information is helpful, and please let me know if you have any further enquiries.

Regards,

James

James McGovern | Manager Governance | WALGA

(p) (08) 9213 2093 | (mob) 0417 961 203 | (f) (08) 9213 2077 | (e) [email protected]

www.walga.asn.au

This email is private and confidential. If you are not the intended recipient, please advise us by return email immediately, and delete the email and any attachments without using or disclosing the contents in any way. The views expressed in this email are those of the author, and do not represent those of the Association unless this is clearly indicated. The views expressed are provided for information purposes only and do not constitute legal advice. You should scan this email and any attachments for viruses. The WA Local Government Association accepts no liability for any direct or indirect damage or loss resulting from the use of any attachments to this email.



2

From: Khushwant Kumar [mailto:[email protected]] Sent: Tuesday, 25 July 2017 10:22 AM To: James McGovern <[email protected]> Cc: Allison Fergie <[email protected]> Subject: AASB124- Related Parties disclosure

Hi James,

As you know that all Council in WA have to report Related parties disclosure in Financial statement starting 2016-

17. We submitted this information to our council and requested Related parties declaration to sign by

Councillors. Our council requested legal ruling on the application of AASB124- Related parties disclosure.

Can you please provide us if there is any legal ruling on the application of AASB125- Related parties disclosure.

Thanks

Khushwant Kumar, FCPA

Finance Manager Shire of Collie 87 Throssell Street Collie WA 6225

Phone: 08 9734 9003 Email: [email protected]

COLLIE - GREAT PLACE TO LIVE, VISIT & INVEST. Visit: www.collie.wa.gov.au



ONE70 LV1, 170 Railway Parade, West Leederville, WA 6007

PO Box 1544, West Perth, WA 6872 T: (08) 9213 2000 F: (08) 9213 2077 [email protected]

www.walga.asn.au

INFOPAGE

To: Chief Executive Officers From: Tony Brown, Executive Manager Governance And Organisational Services

Organisation: All Local Governments Date: 22 June 2017

Reference: Priority: High

Subject: Related Party Disclosures AASB 124

Local Governments are required to disclose related party transactions in annual financial reports in 2017.

Changes to accounting standards mean certain transactions of Key Management Personnel (effectively all senior management and Councillors) will need to be detailed separately in the annual financial report for the year ended 30 June 2017.

This will have significant impact on both the disclosures within the financial report as well as the mechanisms in place to ensure related parties are properly identified and the necessary data collected.

What needs to be disclosed?

All related party transactions during the periods covered by the annual financial report.

This includes:

the nature of the related party relationship; and information about those transactions and outstanding balances.

Examples include:

a) purchases or sales of goods (finished or unfinished);b) purchases or sales of property and other assets;c) rendering or receiving of services; andd) leases.

At a minimum, disclosures shall include:

a) The amount of the transactions;b) The amount of outstanding balances, including commitments, and:

i. their terms and conditions, including whether they are secured, and the nature of theconsideration to be provided in settlement; and

ii. details of any guarantees given or received;c) Provisions for doubtful debts related to the amount of outstanding balances; andd) The expense recognised during the period in respect of bad or doubtful debts due from related parties.

IN BRIEF:

Operational Area: Finance & Governance

Key Issues: Related Party Disclosures need to be made for the year ending 30 June 2017

Action Required: Ensure related party disclosures are made in accordance with the accounting standards



ONE70

LV1, 170 Railway Parade, West Leederville, WA 6007 PO Box 1544, West Perth, WA 6872

T: (08) 9213 2000 F: (08) 9213 2077 [email protected] www.walga.asn.au

INFOPAGE

Who is a Related Party? Essentially for local government it will relate to those defined as Key Management Personnel (KMP). KMP include all senior management, Councillors and their close family members or even wider if there is a strong personal connection. Responsibility It also needs to be remembered this differs from the primary/annual return disclosure requirements. Those are the responsibility of the individuals concerned whereas financial statements disclosures are, required by the Act and regulations as the responsibility of management (and ultimately the CEO). Further information The Department of Local Government have produced a circular which is available here: https://www.dlgc.wa.gov.au/Publications/Pages/Circular-07-2017.aspx Further, WALGA has been working with Moore Stephens who have prepared the attached Guidance Note and are available to assist Local Governments with presentations and forums. If your Local Government is interested in contracting Moore Stephens for a presentation please contact David Tomasi on (08) 9225 5355.



https://www.dlgc.wa.gov.au/Publications/Pages/Circular-07-2017.aspx

© Moore Stephens (WA) Pty Ltd I 1

GUIDANCE NOTE 31 31

SOMEWHERE

AASB 124 – “RELATED PARTY DISCLOSURES”

AASB 2015-6

This Standard was issued in March 2015 and extends the Scope of AASB 124 Related Party Disclosures to

include application by not-for-profit entities.

Operative Date for Local Government: 1 July 2016 (effectively for the year ended 30 June 2017).

Comparatives: No comparatives will be required to be presented in the period of initial implementation.

AASB 124

SUMMARY

APPLICATION AND SCOPE

AASB 124.2

This standard is applied in:

Identifying related party transactions and relationships;

Identifying outstanding balances including commitments between an entity and its related parties;

Identifying circumstances in which disclosure of the above items are required;

Determining the disclosures to be made about those items.

PURPOSE OF RELATED PARTY DISCLOSURES

AASB 124.5 TO 124.8

Knowledge of related party transactions, outstanding balances and relationships is important to understanding

and assessing an entity’s operations.

DEFINITIONS

AASB 124.9 TO 124.12

Definitions include related party, compensation, control, key management personnel, director and

remuneration as well as some explanations and clarifications.

DISCLOSURE

AASB 124.13 TO 124.27

Includes:

Relationships between parents and subsidiaries of the entity, regardless of whether there have been

any transactions between the related parties (may be applicable to local government under new

legislation);

Information about key management personnel compensation in total and for certain categories;

Certain information about transactions between related parties and any outstanding balances at

reporting date for each type of related party; and

Information about government-related entities.

ILLUSTRATIVE EXAMPLES

Includes illustrative examples – one specifically relating to a Councillor of a local government.




GUIDANCE NOTE 31 31

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DISCLOSURES

KEY REQUIREMENTS OF AASB 124

AASB 124.17

A local government shall disclose key management personnel compensation in total and for each of the

following categories:

a) Short-term employee benefits;

b) Post-employment benefits;

c) Other long-term benefits;

d) Termination benefits; and

e) Share-based payment.

AASB 124.18

If the local government has had related party transactions during the periods covered by the financial

statements, it shall disclose the nature of the related party relationship as well as information about those

transactions and outstanding balances, including commitments, necessary for users to understand the

potential effect of the relationship on the financial statements. These disclosure requirements are in addition

to those in paragraph 17. At a minimum, disclosures shall include:

a) The amount of the transactions;

b) The amount of outstanding balances, including commitments, and

i. their terms and conditions, including whether they are secured, and the nature of the

consideration to be provided in settlement; and

ii. details of any guarantees given or received;

c) Provisions for doubtful debts related to the amount of outstanding balances; and

d) The expense recognised during the period in respect of bad or doubtful debts due from related parties.

AASB 124.18A

Amounts incurred by the local government for the provision of key management personnel services that are

provided by a separate management entity shall be disclosed.

AASB 124.19

The disclosures required by paragraph 18 should be made separately for each of the following categories:

a) The parent;

b) Entities with joint control or significant influence over the entity;

c) Subsidiaries;

d) Associates;

e) Joint ventures in which the entity is a venturer;

f) Key management personnel of the entity or its parent; and

g) Other related parties.




GUIDANCE NOTE 31 31

SOMEWHERE


DISCLOSURES (CONTINUED)

AASB 124.21

The following are examples of transactions that are disclosed if they are with a related party:

a) purchases or sales of goods (finished or unfinished);

b) purchases or sales of property and other assets;

c) rendering or receiving of services; and

d) leases.

AASB 124.23

Disclosures that related party transactions were made on terms equivalent to those that prevail in arm’s length

transactions are made only if such terms can be substantiated.

AASB 124.24

Items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an

understanding of the effects of related party transactions on the financial statements of the local government.

RELEVANT DEFINITIONS

AASB 124.9

Related Party:

A person or entity that is related to the local government that is preparing its financial statements.

A person or a close member of that person’s family is related if that person:

i. (not applicable to local government);

ii. Has significant influence over the reporting entity; or

iii. Is a member of the key management personnel of the reporting entity.

An entity is related if any of the following conditions applies:

i. The entity and the reporting entity are members of the same group (which means that each

parent, subsidiary and fellow subsidiary is related to the others) - may be applicable; or

ii. A person …. is a member of the key management personnel of the entity.

Note: Many of the other conditions listed in this paragraph do not apply and we have chosen, for the sake

of clarity, not to list them here.

Related Party Transaction:

A transfer of resources, services or obligations between a reporting entity and a related party, regardless of

whether a price is charged.




GUIDANCE NOTE 31 31

SOMEWHERE


RELEVANT DEFINITIONS (CONTINUED)

Close Members of the Family of a Person:

Those family members who may be expected to influence, or be influenced by, that person in their dealings

with the entity and include:

a) That person’s children and spouse or domestic partner;

b) Children of that person’s spouse or domestic partner; and

c) Dependants of that person or that person’s spouse or domestic partner.

Compensation

Includes all employee benefits – refer to content of AASA 124.9 for specific details.

Key Management Personnel

Those persons having authority and responsibility for planning, directing and controlling the activities of the

entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.

In the case of local government will include all Councillors and Senior Staff.

Senior Staff would include the CEO, deputy CEO and any staff member at a Director or Executive Manager

level.

In the case of rural/regional local governments, there would also be the need to include the works supervisor,

health inspector, planning officer where they have direct responsibility for an operational area of local

government.

SUBSTANCE OVER FORM

AASB 124.10

In considering each possible related party relationship, attention is directed to the substance of the

relationship and not merely the legal form.

CLARIFICATIONS

AASB 124.11

In the context of AASB 124, the following are not related parties:

a) Two entities simply because they have a member of key management personnel in common or

because a member of key management personnel of one entity has significant influence over the other

entity.

b) Two joint ventures simply because they share joint control over a joint venture.

i. providers of finance,

ii. trade unions,

iii. public utilities, and

iv. departments and agencies of a government that does not control, jointly control or significantly

influence the local government.

v. simply by virtue of their normal dealings with the local government (even though they may affect

the freedom of action of a local government or participate in its decision-making process).

c) A customer, supplier, franchisor, distributor or general agent with whom the local government

transacts a significant volume of business.




GUIDANCE NOTE 31 31

SOMEWHERE


EXAMPLE DISCLOSURE

NOTE: Such disclosure is not required until the year ended 30 June 2017. The City/Town/Shire of

Somewhere model will be adjusted to incorporate the disclosure requirements of AASB 124 at that time.

The purpose of this example disclosure is to provide information and guidance with respect to upcoming

requirements.

They are in addition to existing disclosure requirements which will be adjusted at the time.

For example, if material, certain disclosures relating to sales of goods, assets etc are already made elsewhere

in the financial report and can easily be expanded to include a line item for related parties.

We have also only provided examples of those relating to local government with a comment on their

likelihood.

Please see pages 6 and 7 for example disclosure.




GUIDANCE NOTE 31 31

SOMEWHERE


EXAMPLE DISCLOSURE

Key Management Personnel Compensation Disclosure

The totals of remuneration paid to KMP of the City/Town/Shire during the year are as follows:

2017 2016

$ $

AASB 124.17(a) Short-term employee benefits AAA EEE

AASB 124.17(b) Post-employment benefits BBB FFF

AASB 124.17(c) Other long-term benefits CCC GGG

AASB 124.17(d) Termination benefits DDD HHH

Total KMP compensation ZZZ XXX

Short-term employee benefits

These amounts include all salary, paid leave benefits, fringe benefits and cash bonuses awarded to KMP.

Details in respect to fees and benefits paid to Councilors may be found at Note XX.

Post-employment benefits

These amounts are the current-year’s estimated cost of providing for the City/Town/Shire’s superannuation contributions made during the year.

Other long-term benefits

These amounts represent long service benefits accruing during the year.

Termination benefits

These amounts represent termination benefits paid to KMP (Note: may or may not be applicable in any given year).




GUIDANCE NOTE 31 31

SOMEWHERE


EXAMPLE DISCLOSURE (CONTINUED)

Related Party Transactions Detail Disclosure

Related Parties

AASB 124.9, 18

AASB 124.9, 18

AASB 124.9, 18

The City/Town/Shire’s main related parties are as follows:

i. Key management personnel:

Any person(s) having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any Councilor, are considered key management personnel.

ii. Entities subject to significant influence by the City/Town/Shire

An entity that has the power to participate in the financial and operating policy decisions of an entity, but does not have control over those policies, is an entity which holds significant influence. Significant influence may be gained by share ownership, statute or agreement.

For details of interests held in associated entities, refer to Note X.

iii. Joint venture entities accounted for under the equity method:

The Group has a 50% interest in Somewhere Regional Council. The interest in the joint venture entity is accounted for in these financial statements using the equity method of accounting. For details of interests held in joint venture entities, refer to Note YY.

AASB 124.23

Transactions with related parties:

Transactions between related parties are on normal commercial terms and conditions no more favourable than those available to other parties unless otherwise stated.

The following transactions occurred with related parties:

2017

$

Associated companies/individuals:

Sale of goods and services

Purchase of goods and services

Likely

Likely

AASB 124.18(a), 19(e), 21(g)

Joint venture entities:

Distributions received from joint venture entities Possible

AASB 124.19(d), 21(g)

AASB 124.19(f)

Amounts outstanding from related parties:

Trade and other receivables Possible

Loans to associated entities Possible but highly unlikely

Loans to key management personnel Possible but highly unlikely

Note: If loans of this nature are provided, then details relating to terms and conditions should be disclosed in narrative form.

AASB 124.19(d), 21(g)

Amounts payable to related parties:

Trade and other payables:

Loans from associated entities Possible




GUIDANCE NOTE 31 31

SOMEWHERE


IMPLEMENTATION GUIDANCE

Implementation and guidance applying to public sector entities (ie local government) forms an integral part of

AASB 124.

Some key paragraphs to assist with interpretation have been extended and are detailed (unaltered) as follows:

KEY MANAGEMENT PERSONNEL

AASB 2015-6. IG 3

Paragraph 9 of the Standard defines key management personnel as being those persons having authority and

responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including

any director (whether executive or otherwise) of the entity. In a public sector context, entities should consider

the facts and circumstances in assessing whether a person is a member of the key management personnel, as

defined, of the entity. For example, the facts and circumstances may reflect that not all persons described as

‘senior executive staff’ or ‘Secretary’ or ‘Minister’ may be key management personnel of the entity. Similarly,

in relation to a not-for-profit public sector entity, the facts and circumstances may reflect that a person’s

powers do not give rise to a capacity to direct or control the activities of an entity, where the powers are only

ceremonial or procedural in substance.

RELATED PARTY TRANSACTIONS

AASB 2015-6. IG 9

Paragraph 18 of the Standard requires an entity to disclose information about transactions that have occurred

between the entity and its related parties, including transactions between the entity and its key management

personnel or key management personnel of the entity’s parent, that is necessary for users to understand the

potential effect of the relationship on the financial statements.

AASB 2015-6. IG 10

Ministers, councillors and other senior public servants may qualify as a related party of a public sector entity

under one or more of the criteria set down in paragraph 9(a) of the definition of ‘related party’ in AASB 124.

For example, a Minister who is a member of the key management personnel of his government is, under the

definition of ‘related party’, a related party not only of the government but also of each controlled entity of

that government. In such instances, the Standard requires the controlled government entity to disclose related

party transactions with that Minister, whether or not the Minister has responsibility for the entity.

AASB 2015-6. IG 11

A related party transaction is a transfer of resources, services or obligations between an entity and its related

party, regardless of whether a price is charged. In the not-for-profit public sector, many entities are likely to

engage frequently with persons who are a related party of that entity in the course of delivering the entity’s

public service objectives, including the raising of funds (for example, rates and taxes) to meet those objectives.

These related party transactions often occur on terms and conditions no different to those applying to the

general public (for example, the Medicare rebate or public school fees). A not-for-profit public section entity

may determine that information about related party transactions occurring during the course of delivering its

public service objectives and which occur on no different terms to that of the general public is not material for

disclosure in its general purpose financial statements is included in AASA 101 “Presentation of Financial




GUIDANCE NOTE 31 31

Statements and AASA 108 “Accounting Policies, Changes in Accounting Estimates and Errors. The factors

described in paragraph 27 of the Standard may also assist an entity in making this determination.

SOMEWHERE


IMPLEMENTATION GUIDANCE (CONTINUED)

AASB 2015-6. IG 12

Examples 7-8 describe different types of related party transactions that may occur between not-for-profit

public sector entities and their related parties.

Example 7

Councillor P is a member of the key management personnel of the LMN local government (the Council). The

Council’s functions include raising revenue to fund its functions and activities, and planning for and providing

services and facilities (including infrastructure) for the local community. In carrying out its functions, the

Council undertakes a wide range of activities including the imposition of rates and charges upon constituents,

and the provision without charge of services such as parks and roads.

Councillor P is a ratepayer residing within the Council’s constituency. As such, he takes advantage of the

availability of free public access to local parks and libraries. Councillor P also used the swimming pool at the

Council’s Recreation Centre twice during the financial year, paying the casual entry fee applicable to the

general public each time. The recreation centre has approximately 20,000 visitors each financial year.

All of the transactions described above between the Council and Councillor P are related party transactions of

the Council and are considered for disclosure in the Council’s general purpose financial statements. Based on

the facts and circumstances described, the Council may determine that these transactions are unlikely to

influence the decisions that users of the Council’s financial statements make having regard to both the extent

of the transactions, and that the transactions have occurred between the Council and Councillor P within a

public service provider/taxpayer relationship.

Note: Example 8 was not included as it does not relate to local government.




GUIDANCE NOTE 31 31

SOMEWHERE


BASIS FOR CONCLUSIONS

Whilst not forming part of the standard, the AASB has provided explanations in respect to their conclusions.

We have extracted (unaltered) some key bases (as they relate to local government).

DEFINITION OF KEY MANAGEMENT PERSONNEL

AASB 2015-6. BC 8

The Board considered whether an amendment of the definition of key management personnel for the not-

for-profit public sector would be necessary to facilitate a decision to remove the not-for-profit public sector

exemption from AASB 124, but decided that the present definition was suitable. The AASB noted that, in a

public sector context, entities should consider the facts and circumstances in assessing whether a person is a

member of the key management personnel, as defined, of the entity.

AASB 2015-6. BC 9

The Board considered that normally, the determination of key management personnel will be similar for

entities in the public sector or the private sector. For example, a not-for-profit public sector entity will need

to determine whether all, or only certain, of its senior executive service employees meet the definition of key

management personnel. However, the Board acknowledged constituents’ concerns that the determination of

key management personnel may not be straightforward in the not-for-profit public sector given ministerial

type roles. The Board noted that it does not regard a Minister to always be a member of the key management

personnel of a not-for profit public sector entity or of a for-profit public sector entity; rather, this is dependent

on the particular circumstances of the jurisdiction and of the entity. Accordingly, the Board decided to add

guidance to the Standard, in the absence of a private sector analogy, to assist public sector entities in applying

the definition of key management personnel to Ministers, as ministerial-type roles do not usually arise in a

private sector.

AASB 2015-6. BC 17

The Board noted that, as is often the case with related party transactions, judgement would be required as to

when transactions are material, especially when qualitative assessments are made about the nature of

transactions. The Board considered situations in which Ministers or local government councillors paid taxes,

levies or other statutory charges or fees faced generally by citizens. The Board does not expect, absent unusual

circumstances, that the application of materiality would result in disclosure in many of these situations. In

contrast, a commercial contract entered into by a Minister or local government councillor with a related public

sector entity may be relevant for disclosure, similar to a commercial contract between a member of the key

management personnel of a for-profit entity and the reporting entity (for example, a contract to provide

accountancy services between the entity and an entity controlled by a member of the key management

personnel). Accordingly, the Board observed that a not-for-profit public sector entity would also need to apply

judgement in determining the extent of information it needs to collect to meet the objective of AASB 124, as

there is little value in an entity incurring significant costs to obtain data that is immaterial for disclosure. The

Board noted that it would expect appropriate criteria to be identified so that information about transactions

that are possible material (for example, transactions that have occurred at a different price or volume to that

applying to the general public) is captured for assessment.




GUIDANCE NOTE 31 31

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DEFINITION OF KEY MANAGEMENT PERSONNEL (CONTINUED)

AASB 2015-6. BC 18

Having regard to the role of materiality, the Board decided that no specific exemption from disclosure of the

related party transactions with key management personnel of a not-for-profit public sector entity, including

any Ministers or local government councillors where so identified, was necessary. However, to respond to

constituents’’ requests for clarification on the extent of disclosures required of related party transactions that

occur in the not-for-profit public sector, the Board decided to add implementation guidance to AASA 124 to

assist not-for-profit public sector entities in this regard.

APPLICATION DATE AND TRANSITIONAL PROVISIONS

AASB 2015-6. BC 30

The Board considered the application date and transitional provisions of the amendments to extend the scope

of AASB 124 to include not-for-profit public sector entities. The Board acknowledged constituent concerns

about the ability of existing systems, processes and controls to capture the information required, and requests

for a lengthy transition period prior to mandatory application of the amendments.

AASB 2015-6. BC 31

The Board was disinclined to unnecessarily further extend the period to which these amendments are on issue

before mandatory application, having made its key decisions on the amendments in 2012, and as the finalised

amendments are largely as were exposed. Further, the Board noted that Australian Implementation Guidance

to AASB 10 Consolidated Financial Statements relating to the application of control by not-for-profit entities

had been issued by the Board in October 2013. The Board also noted that the forthcoming issue of an

amending standard extending the scope of AASB 124 to note-for-profit public sector entities has been

signalled in its publicly available work program. Accordingly, the Board decided that the amendments should

apply to annual reporting periods beginning on or after 1 July 2016.

AASB 2015-6. BC 32

However, having regard to constituent concerns, the Board decided not to require comparative related party

disclosures to be presented in the period of initial application of the amendments.




GUIDANCE NOTE 31

GUIDANCE NOTE 31 APPENDIX 1

31

SOMEWHERE


BUSINESS OPERATING PROCEDURE

Corporate Services/Governance & Finance Procedure Number XXX

PROCEDURE FOR RELATED PARTY DISCLOSURES

The scope of AASB 124 Related Party Disclosures was extended in July 2015 to include application by not-

for-profit entities, including local governments. The operative date for Local Government is 1 July 2016,

with the first disclosures to be made in the Financial Statements for year ended 30 June 2017. This

procedure outlines required mechanisms to meet the disclosure requirements of AASB 124.

BACKGROUND

The objective of the standard is to ensure that an entity’s financial statements contain disclosures

necessary to draw attention to the possibility that its financial position and profit or loss may have been

affected by the existence of related parties and transactions.

The disclosure requirements apply to the existence of relationships regardless of whether a transaction

has occurred or not. For each financial year, the Shire/Town/City must make an informed judgement as to

who is considered to be a related party and what transactions need to be considered, when determining

if disclosure is required.

The purpose of this procedure is to stipulate the information to be requested from related parties to

enable an informed judgement to be made.

1. Identification of Related Parties

AASB 124 provides that the Shire/Town/City will be required to disclose in its Annual Financial reports,

related party relationships, transactions and outstanding balances.

Related parties includes a person who has significant influence over the reporting entity, a member of

the key management personnel (KMP) of the entity, or a close family member of that person who may

be expected to influence that person.

KMP are defined as persons having authority and responsibility for planning, directing and controlling

the activities of the entity, directly or indirectly.

For the purposes of determining the application of the standard, the Shire/Town/City has identified the

following persons as meeting the definition of Related Party:

An elected Council member

Key management personnel being a person employed under section 5.36 of the Local Government

Act 1995 in the capacity of Chief Executive Officer or Director

Close members of the family of any person listed above, including that person’s child, spouse or

domestic partner, children of a spouse or domestic partner, dependents of that person or person’s

spouse or domestic partner.

Entities that are controlled or jointly controlled by a Council member, KMP or their close family

members. (Entities include companies, trusts, joint ventures, partnerships and non-profit

associations such as sporting clubs).

The Shire/Town/City will therefore be required to assess all transactions made with these persons or

entities.




GUIDANCE NOTE 31


31

SOMEWHERE


2. Identification of related party transactions

A related party transaction is a transfer of resources, services or obligations between the

Shire/Town/City (reporting entity) and the related party, regardless of whether a price is charged.

For the purposes of determining whether a related party transaction has occurred, the following

transactions or provision of services have been identified as meeting this criteria:

Paying rates

Fines

Use of Shire/Town/City owned facilities such as [Recreation Centre, Civic Centre, library, parks,

ovals and other public open spaces (whether charged a fee or not)]

Attending council functions that are open to the public

Employee compensation whether it is for KMP or close family members of KMP

Application fees paid to the Shire/Town/City for licences, approvals or permits

Lease agreements for housing rental (whether for a Shire/Town/City owned property or property

sub-leased by the Shire/Town/City through a Real Estate Agent)

Lease agreements for commercial properties

Monetary and non-monetary transactions between the Shire/Town/City and any business or

associated entity owned or controlled by the related party (including family) in exchange for goods

and/or services provided by/to the Shire/Town/City (trading arrangement)

Sale or purchase of any property owned by the Shire/Town/City, to a person identified above.

Sale or purchase of any property owned by a person identified above, to the Shire/Town/City

Loan Arrangements

Contracts and agreements for construction, consultancy or services

Some of the transactions listed above, occur on terms and conditions no different to those applying to

the general public and have been provided in the course of delivering public service objectives. These

transactions are those that an ordinary citizen would undertake with council and are referred to as an

Oridnary Citzen Transaction (OCT). Where the Shire/Town/City can determine that an OCT was

provided at arms length, and in similar terms and conditions to other members of the public and, that

the nature of the transaction is immaterial, no disclosure in the annual financial report will be required.

3. Disclosure Requirements

For the purposes of determining relevant transactions in point 2 above, elected Council members and

key management personnel as identified above, will be required to complete a Related Party

Disclosures - Declaration form for submission to financial services.

Ordinary Citizen Transactions (OCTs)

Management will put forward a draft resolution to Council annually, declaring that in its opinion, based

on the facts and circumstances, the following OCT that are provided on terms and conditions no

different to those applying to the general public and which have been provided in the course of

delivering public service objectives, are unlikely to influence the decisions that users of the Council’s

financial statements make. As such no disclosure in the quarterly Related Party Disclosures - Declaration

form will be required.




GUIDANCE NOTE 31


31

SOMEWHERE


Paying rates

Fines

Use of Shire/Town/City owned facilities such as Recreation Centre, Civic Centre, library, parks,

ovals and other public open spaces (whether charged a fee or not)

Attending council functions that are open to the public

Where these services were not provided at arms length and under the same terms and conditions

applying to the general public, elected Council members and KMP will be required to make a

declaration in the Related Party Disclosures - Declaration form about the nature of any discount or

special terms received.

All other transactions

For all other transactions listed in point 2 above, elected Council members and KMP will be required to

make a declaration in the Related Party Disclosures - Declaration form.

Frequency of disclosures

Elected Council members and KMP will be required to complete a Related Party Disclosures -

Declaration form each quarter.

Disclosures must be made by all Councillors immediately prior to any ordinary or extraordinary election.

Disclosures must be made immediately prior to the termination of employment of/by a KMP.

Confidentiality

All information contained in a disclosure return, will be treated in confidence. Generally, related party

disclosures in the annual financial reports are reported in aggregate and as such, individuals are not

specifically identified. Notwithstanding, management is required to exercise judgement in determining

the level of detail to be disclosed based on the nature of a transaction or collective transactions and

materiality. Individuals may be specifically identified, if the disclosure requirements of AASB 124 so

demands.

4. Materiality

Management will apply professional judgement to assess the materiality of transactions disclosed by

related parties and their subsequent inclusion in the financial statements.

In assessing materiality, management will consider both the size and nature of the transaction,

individually and collectively.

Associated Regulatory Framework

AASB 124 Related Party Disclosures

Local Government Act 1995

Local Government (Financial Management) Regulations 1996

Associated Policies

Include if relevant

Further Information

Related Party Disclosures - Declaration form




GUIDANCE NOTE 31


31

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Review Responsibility

Coordinator Financial Services

Date Adopted: XX

Review Required: As Required

Review Undertaken: XX

_______________________________ ___________ Approved / Not Approved

Chief Executive Officer Date




31 GUIDANCE NOTE 31 APPENDIX 2.1 SOMEWHERE


Close Family Members

Close family members include:

a child, spouse or domestic partner;

children of your spouse or domestic partner;

dependents of you or your spouse or domestic partner;

any other close family member;

who may be expected to influence, or be influenced by, your dealings with the council.

The following table may assist you in identifying your close family members:

Definitely a close family member May be a close family member

Your spouse/domestic partner Your brothers and sisters, if they could be expected to influence or be influenced by you in their dealings with council

Your children Your aunts, uncles and cousins, if they could be expected to influence or be influenced by you in their dealings with council

Your dependants Your parents and grandparents, if they could be expected to influence or be influenced by you in their dealings with council

Children of your spouse/domestic partner Your nieces and nephews, if they could be expected to influence or be influenced by you in their dealings with council

Dependants of your spouse/domestic partner Any other member of your family if they could be expected to influence or be influenced by you in their dealings with council

There may be relationships that a council has which are not identified in this appendix but still meet the

definition of a related party.

Example: Cousin of Councillor

A Councillor for the Shire/Town/City has lived in the Shire/Town/City her whole life. In fact her family has

been in the area for generations.

The Councillor’s cousin, owns and operates the local newsagent through a company ABC Pty Ltd, in which she

owns 100% of the shares. The Councillor and her cousin have always been close and regularly socialise

together.

From these facts it would appear that the Councillor’s cousin is a close family member of the Councillor

because she would be expected to influence, or be influenced by, that person in her dealings with Council.

Both the cousin and the company she controls, ABC Pty Ltd would therefore be related parties of Council.

Any transactions that the Council makes with the newsagent would need to be separately identified and may

need to be disclosed.




31 GUIDANCE NOTE 31 APPENDIX 2.1

SOMEWHERE


Control in entities

What is an entity that I, or my close family member, control or jointly control?

Entities include companies, trusts, incorporated and unincorporated associations such as clubs and charities,

joint ventures and partnerships.

You control an entity if you have

a) power over the entity;

b) exposure, or rights, to variable returns from involvement with the entity; and

c) the ability to use your power over the entity to affect the amount of your returns.

To jointly control an entity there must be contractually agreed sharing of control of the entity, which exists

only when decisions about the relevant activities require the unanimous consent of the parties sharing control.

In some cases it will be obvious that you or a family member control or have joint control over an entity. In

other cases it will be less clear.

In some cases it will be obvious that you or a family member control or have joint control over an entity. In

other cases it will be less clear.

If you are unsure whether you, or a close family member, has control or joint control of an entity then you

should contact the Manager Financial Services for a confidential discussion.

Example: Clubs or other incorporated bodies

(A Shire/Town/City Councillor is the President of a local football club)

A Shire/Town/City Councillor is the President of Shire/Town/City Football Club Inc, the local football club. This

club is overseen by a committee which comprises the President and four other committee members. Each

member has a single vote when making decisions at meetings. The committee members are not related and

do not have agreements to vote with one another. The club has over 100 members that each have a vote in

electing the committee members at the club’s annual general meeting.

From these facts it would appear that the Councillor does not control or jointly control the football club so it

will not be a related party of Council just because the Councillor is the president of the club.




GUIDANCE NOTE 31

GUIDANCE NOTE 31 APPENDIX 2.1

31

SOMEWHERE


Other examples

Example 1 (Audit committee member)

Shire/Town/City of Anywhere’s audit committee comprises two Councillors and a local retired accountant,

Fred. Fred has no other connection with the council.

The audit committee attends to the functions as required under the Audit Regulations. It does not make any

decisions on behalf of the council but simply provides reports, with recommendations, for the Mayor and

councillors to consider.

Based on the facts outlined Fred would not be a KMP of council.

Example 2 (Son of CFO employed by council)

Shire/Town/City of Anywhere has recently employed Paul's son (George) in the Council's parks and garden's

area. Paul is Council's Deputy Chief Executive Officer but was not involved in hiring George. This process was

managed by the Director of Parks and Gardens and included an independent assessment process. Paul did not

have any influence in George securing the job.

Paul has been identified as a KMP of council, which makes him a related party.

George will also be a related party of Council because he is a close family member of Paul. The recruitment

process that was undertaken for George's position is irrelevant when assessing whether George is a related

party.

Example 3 (Cousin of Mayor - related party commonly known but omitted from declaration)

Shelley, the Mayor of Shire/Town/City of Nowhere forgets to include her cousin Mavis, and Mavis' company,

when she completes her KMP declaration.

It is commonly known in the community that Shelley and Mavis are close and that Shelley would be expected

to influence, or be influenced by, Mavis in her dealings with Council and vice versa.

Mavis and her company are related parties of Council, even though Shelley omitted them from her declaration.

Example 4 (Example of control)

Fred is the Mayor of Shire/Town/City of Nowhere and owns 100% of the ordinary shares in Shire/Town/City

of Nowhere Development Company Pty Ltd (the company). The ordinary shares are the only shares in the

company that have voting rights.

Fred controls the company because he has the power to affect the company's decisions and the return that

he will get from the company.

Fred will need to include the company on his related party declaration.




GUIDANCE NOTE 31


31

SOMEWHERE


Example 5 (Example of joint control)

Fred is the Mayor of Shire/Town/City of Nowhere and owns 50% of the ordinary shares in Shire/Town/City of

Nowhere Development Company Pty Ltd (the company). Fred's brother Stan owns the other 50% of ordinary

shares. Fred and Stan are the only Directors of the company and have equal voting rights on the board.

Fred and Stan have joint control of the company because any decisions require the unanimous consent of

them both.

Fred will need to include the company on his related party declaration.





SOMEWHERE


RELATED PARTY DISCLOSURES - DECLARATION

As per requirements of AASB 124 Related Party Disclosures, and Business Operating Procedure – Related Party

Disclosures. For additional information to assist you in making a declaration, please refer to the Appendices to

this form.

The following declaration must be completed by all Council members, the CEO and Directors of the

Shire/Town/City who were elected or employed at any time during the financial year.

Disclosure Period (Quarter Ended):

Person making disclosure:

Position held by person:

e.g. Councillor, Director

1. CLOSE MEMBERS OF THE FAMILY (See Appendix 1)

Name of Family Member Relationship to you

If there has been no change since your last declaration, please complete “No Change”





SOMEWHERE


2. ENTITIES THAT I, OR A CLOSE FAMILY MEMBER CONTROLS OR JOINTLY CONTROLS (See Appendix 2)

Name of Entity Name of person who has control/nature of control

If there has been no change since your last declaration, please complete “No Change”




GUIDANCE NOTE 31


31

SOMEWHERE


3. ORDINARY CITIZEN TRANSACTIONS – NOT PROVIDED AT ARMS LENGTH

Did you or any member of your close family use facilities provided at Recreation Centre, attend any event at the Civic Centre, or use any other council provided facility AND you received a discount or special terms that would not otherwise be offered to any other member of the public?

Name of person using the facility

Service/Facility used Nature of transaction Nature of discount or special conditions received.

Note: Recreation Centre membership provided as part of employment has been provided under the same

terms as those memberships provided to the public.

4. LEASING AGREEMENTS - DOMESTIC RESIDENTIAL

Did you, a close family member or related entity, enter into a lease agreement with the Shire/Town/City (either as lessee or lessor) for the provision of a domestic rental property (Includes properties owned by the Shire/Town/City and privately owned properties sub-leased through the Shire/Town/City from a real estate agent)? Did you receive or provide a discount or special terms that would not otherwise be offered to any other member of the public?

Name of Person party to the lease

Property Address Term of Lease & Weekly rent

Detail of any non-arms length conditions




GUIDANCE NOTE 31


31

SOMEWHERE


5. LEASING AGREEMENTS - COMMERCIAL

Did you, a close family member or related entity, enter into a commercial leasing agreement with the Shire/Town/City for the provision of a commercial property? Did you receive a discount or special terms that would not otherwise be offered to any other member of the public?

Name of person party to the lease

Property Address Term of Lease & Weekly rent

Detail of any non-arms length conditions

6. TRADING ARRANGEMENTS

Were you or a close family member (as defined above) the owner of any business (or in a position to substantially control the business) that provided goods or services to the Shire/Town/City? Were those goods or services provided on the same terms and conditions as those available to any other customer? If not, please provide details of the specific terms provided to the Shire/Town/City.

Business name Goods or services provided Approximate value for the reporting period

Terms & conditions




GUIDANCE NOTE 31


31

SOMEWHERE


7. OTHER AGREEMENTS (Construction, Consultancy, Service Contracts)

Did you, a close family member or related entity, enter into any other agreements/arrangements with the Shire/Town/City (whether or not a price was charged)?

This may include (but is not limited to): construction contracts, consultancy services, service contracts (such as cleaning, maintenance, security).

For e.g. a company that a close family member controls, was awarded a contract with the Shire/Town/City for building a new office facility.

Name of person or business/company

Nature of agreement Value of agreement Terms & conditions




GUIDANCE NOTE 31


31

SOMEWHERE


8. PURCHASE OF PROPERTY

Did you, a close family member or related entity, purchase any property or other assets from the Shire/Town/City? (This may include vehicles or other plant items, land or buildings).

Was the purchase made at arms length (for e.g. at public auction), and on terms and conditions available to any other member of the public? If not, please provide details of the specific terms provided to you.

Name of person or entity name

Property purchased Value of the purchase Terms & conditions

9. SALE OF PROPERTY

Did you, a close family member or related entity, sell any property or other assets to the Shire/Town/City? (This may include vehicles or other plant items, land or buildings).

Was the sale made at arms length, and on terms and conditions available to any other member of the public? If not, please provide details of the specific terms provided.


Property Sold Value of the Sale Terms & conditions




GUIDANCE NOTE 31


31

SOMEWHERE


10. FEES & CHARGES FOR APPLICATIONS

Did you, a close family member or related entity, make an application to Council for a trading, building, planning or development application, licence or approval, or any other type of permit or licence?

Name of person or entity name Application type Application and/or receipt number

11. SELF SUPPORTING LOANS

Did you, a close family member or related entity, enter into a loan agreement with the Shire/Town/City?

For e.g. a club for which you have control (See Appendix 2 for example)


Loan details Value of the loan Terms & conditions

12. OTHER AGREEMENTS

Please list any other agreement or arrangement you believe is a related party transaction and should be declared.

Name of person or business/company

Nature of agreement Value of agreement Terms & conditions




GUIDANCE NOTE 31


31

SOMEWHERE


I declare that all information and details provided in this form are true and correct to the best of my knowledge

and belief and that no known relevant information has been omitted.

I have made this declaration after reading the information supplied by Council which details the meaning of

the definitions to which this declaration relates.

SELECT OPTION 1: ☐ Handwritten Signature

Signed: _____________________________________________ Date: _____/______/____________

Once signed please provide to the Manager Financial Services.

OR

SELECT OPTION 2: ☐ Electronic Signature

This form can be sent by email to the Manager Financial Services provided the email is sent by the person making the disclosure from their work or personal (e.g. Councillors) email account.



1

Khushwant Kumar

From: Keenan, Justine <[email protected]>

Sent: Friday, 4 August 2017 8:01 AM

To: Khushwant Kumar

Cc: Kandiah, Kala

Subject: FW: AASB124- Related Parties Disclosure

Dear Khushwant

Thank you for your enquiry and apologies for the delay in getting back to you.

In order to answer your question over the applicability of AASB 124 Related Party Disclosures to local government,please refer to paragraph 9 within the Standard as it defines:

“Government refers to government, government agencies and similar bodies whether local, national or international.

A government-related entity is an entity that is controlled, jointly controlled or significantly influenced by a government.”

Paragraphs 13-24 of AASB 124 prescribe disclosure requirements applicable to all entities and paragraphs 25-27 provide certain exemptions for government-related entities.

AASB 124 also contains some useful Australian guidance for not-for-profit public sector entities. You may find this useful when trying to identify key management personal and related party transactions.

Finally, the back of the Standard also has some examples illustrating partial exemption for government-related entities and the definition of a related party. These too may be of use.

I hope this helps, please let me know if I can direct you further.

Kind regards

Justine

Please note this response reflects personal observations and views only based on the information you have provided and does not necessarily represent the views of the AASB or other AASB staff. AASB staff members are only permitted to respond to technical enquiries in a personal capacity; and suggest factors to consider, rather than answers. The information in this email does not constitute advice, and nor should it be seen as a substitute for you seeking paid professional advice. My comments are provided for your personal use only and should not be attributed to me in discussion of the issues with any external party, without permission first being provided by me.

Justine Keenan | Project Manager

Australian Accounting Standards Board Podium Level 14, 530 Collins Street, Melbourne VIC 3000 Tel +61 3 9617 7642 Mob +61 412 513 [email protected] | www.aasb.gov.au | www.auasb.gov.au

From: Khushwant Kumar [mailto:[email protected]] Sent: Tuesday, 25 July 2017 12:43 PM To: Australian Accounting Standards Board Subject: AASB124- Related Parties Disclosure

Dear Chairman, AASB,



2

Shire of Collie is a Local Government Authority in WA. We are advised to report Related parties disclosure in our Financial statement starting 2016-17. We submitted this information to our council members. Our council members requested us to get clarification on AASB124- Related Parties Disclosure and its application to Local government.

Can you please provide us these details.

Thanks

Khushwant Kumar, FCPA

Finance Manager Shire of Collie 87 Throssell Street Collie WA 6225

Phone: 08 9734 9003 Email: [email protected]

COLLIE - GREAT PLACE TO LIVE, VISIT & INVEST. Visit: www.collie.wa.gov.au

Important Notice

This e-mail and attachments (if any) is intended for the original addressee only. If you are not the intended recipient, any use or dissemination of this communication is prohibited. Please advise the sender by return e-mail and delete this e-mail.



AASB Standard AASB 124July 2015

Related Party Disclosures



AASB 124 2 COPYRIGHT

Obtaining a copy of this Accounting Standard

This Standard is available on the AASB website: www.aasb.gov.au.

Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA

Phone: (03) 9617 7637 E-mail: [email protected] Website: www.aasb.gov.au

Other enquiries

Phone: (03) 9617 7600 E-mail: [email protected]

COPYRIGHT

© Commonwealth of Australia 2015

This AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Director of Finance and Administration, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.

All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.

ISSN 1036-4803



AASB 124 3 CONTENTS

Contents

COMPARISON WITH IAS 24

ACCOUNTING STANDARD AASB 124 RELATED PARTY DISCLOSURES

from paragraph

OBJECTIVE 1

SCOPE 2

PURPOSE OF RELATED PARTY DISCLOSURES 5

DEFINITIONS 9

DISCLOSURES

All entities 13

Government-related entities 25

EFFECTIVE DATE AND TRANSITION 28

WITHDRAWAL OF IAS 24 (2003) 29

COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT Aus29.1

WITHDRAWAL OF AASB PRONOUNCEMENTS Aus29.2

APPENDICES

A Australian defined terms

B Australian reduced disclosure requirements

AUSTRALIAN IMPLEMENTATION GUIDANCE FOR NOT-FOR-PROFIT PUBLIC SECTOR ENTITIES

ILLUSTRATIVE EXAMPLES

DELETED IAS 24 TEXT

BASIS FOR CONCLUSIONS ON AASB 2015-6

AVAILABLE ON THE AASB WEBSITE

Basis for Conclusions on IAS 24

Australian Accounting Standard AASB 124 Related Party Disclosures is set out in paragraphs 1 Aus29.2 and Appendices A B and the Australian Implementation Guidance. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. AASB 124 is to be read in the context of other Australian Accounting Standards, including AASB 1048 Interpretation of Standards, which identifies the Australian Accounting Interpretations, and AASB 1057 Application of Australian Accounting Standards. In the absence of explicit guidance, AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies.



AASB 124 4 COMPARISON

Comparison with IAS 24

AASB 124 Related Party Disclosures incorporates IAS 24 Related Party Disclosures issued by the International Accounting Standards Board (IASB). Australian-specific paragraphs (which are not included in IAS 24) are identified

-for-profit entities begin by identifying their limited applicability.

Tier 1

For-profit entities complying with AASB 124 also comply with IAS 24.

Not-for- IAS 24 to not-for-profit entities provide additional guidance or contain applicable requirements that are inconsistent with IAS 24.

Tier 2

Entities preparing general purpose financial statements under Australian Accounting Standards Reduced Disclosure Requirements (Tier 2) will not be in compliance with IFRSs.

AASB 1053 Application of Tiers of Australian Accounting Standards explains the two tiers of reporting requirements.



AASB 124 5 STANDARD

Accounting Standard AASB 124

The Australian Accounting Standards Board makes Accounting Standard AASB 124 Related Party Disclosures under section 334 of the Corporations Act 2001.

Kris PeachDated 24 July 2015 Chair AASB

Accounting Standard AASB 124 Related Party Disclosures

Objective

1 necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances, including commitments, with such parties.

Scope

2 This Standard shall be applied in:

(a) identifying related party relationships and transactions;

(b) identifying outstanding balances, including commitments, between an entity and its related parties;

(c) identifying the circumstances in which disclosure of the items in (a) and (b) is required; and

(d) determining the disclosures to be made about those items.

3 This Standard requires disclosure of related party relationships, transactions and outstanding balances, including commitments, in the consolidated and separate financial statements of a parent or investors with joint control of, or significant influence over, an investee presented in accordance with AASB 10 Consolidated Financial Statements or AASB 127 Separate Financial Statements. This Standard also applies to individual financial statements.

4 financial statements. Intragroup related party transactions and outstanding balances are eliminated, except for those between an investment entity and its subsidiaries measured at fair value through profit or loss, in the preparation of consolidated financial statements of the group.

Purpose of related party disclosures

5 Related party relationships are a normal feature of commerce and business. For example, entities frequently carry on parts of their activities through subsidiaries, joint ventures and associates. In those circumstances, the entity has the ability to affect the financial and operating policies of the investee through the presence of control, joint control or significant influence.

6 A related party relationship could have an effect on the profit or loss and financial position of an entity. Related parties may enter into transactions that unrelated parties would not. For example, an entity that sells goods to its parent at cost might not sell on those terms to another customer. Also, transactions between related parties may not be made at the same amounts as between unrelated parties.

7 The profit or loss and financial position of an entity may be affected by a related party relationship even if related party transactions do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the entity with other parties. For example, a subsidiary may terminate relations with a trading partner on acquisition by the parent of a fellow subsidiary engaged in the same activity as the former trading partner. Alternatively, one party may refrain from acting because of the significant influence of another for example, a subsidiary may be instructed by its parent not to engage in research and development.



AASB 124 6 STANDARD

8 relationships with related parties may affect assessments of its operations by users of financial statements, including assessments of the risks and opportunities facing the entity.

Definitions

9 The following terms are used in this Standard with the meanings specified:

A related party is a person or entity that is related to the entity that is preparing its financial

(a) at person:

(i) has control or joint control of the reporting entity;

(ii) has significant influence over the reporting entity; or

(iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity.

(b) An entity is related to a reporting entity if any of the following conditions applies:

(i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).

(ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).

(iii) Both entities are joint ventures of the same third party.

(iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity.

(v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity.

(vi) The entity is controlled or jointly controlled by a person identified in (a).

(vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).

(viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity.

A related party transaction is a transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged.

Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include:

(a)

(b)

(c) dependants of that person or t

Compensation includes all employee benefits (as defined in AASB 119 Employee Benefits) including employee benefits to which AASB 2 Share-based Payment applies. Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of the entity. Compensation includes:

(a) short-term employee benefits, such as wages, salaries and social security contributions, paid annual leave and paid sick leave, profit-sharing and bonuses (if payable within twelve months of the end of the period) and non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees;

(b) post-employment benefits such as pensions, other retirement benefits, post-employment life insurance and post-employment medical care;



AASB 124 7 STANDARD

(c) other long-term employee benefits, including long-service leave or sabbatical leave, jubilee or other long-service benefits, long-term disability benefits and, if they are not payable wholly within twelve months after the end of the period, profit-sharing, bonuses and deferred compensation;

(d) termination benefits; and

(e) share-based payment.

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.

Government refers to government, government agencies and similar bodies whether local, national or international.

A government-related entity is an entity that is controlled, jointly controlled or significantly influenced by a government.

AASB 10, AASB 11 Joint Arrangements and AASB 128 Investments in Associates and Joint Venturesrespectively and are used in this Standard with the meanings specified in those Australian Accounting Standards.

10 In considering each possible related party relationship, attention is directed to the substance of the relationship and not merely the legal form.

11 In the context of this Standard, the following are not related parties:

(a) two entities simply because they have a director or other member of key management personnel in common or because a member of key management personnel of one entity has significant influence over the other entity.

(b) two joint venturers simply because they share joint control of a joint venture.

(c) (i) providers of finance,

(ii) trade unions,

(iii) public utilities, and

(iv) departments and agencies of a government that does not control, jointly control or significant influence the reporting entity,

simply by virtue of their normal dealings with an entity (even though they may affect the freedom of action of an entity or participate in its decision-making process).

(d) a customer, supplier, franchisor, distributor or general agent with whom an entity transacts a significant volume of business, simply by virtue of the resulting economic dependence.

12 In the definition of a related party, an associate includes subsidiaries of the associate and a joint venture

that has significant influence over the associate are related to each other.

Disclosures

All entities

13 Relationships between a parent and its subsidiaries shall be disclosed irrespective of whether there have been transactions between them. An entity shall disclose the name of its parent and, if different,

controlling party produces consolidated financial statements available for public use, the name of the next most senior parent that does so shall also be disclosed.

Aus13.1 When any of the parent entities and/or ultimate controlling parties named in accordance with paragraph 13 is incorporated or otherwise constituted outside Australia, an entity shall:

(a) identify which of those entities is incorporated overseas and where; and

(b) disclose the name of the ultimate controlling entity incorporated within Australia.



AASB 124 8 STANDARD

14 To enable users of financial statements to form a view about the effects of related party relationships on an entity, it is appropriate to disclose the related party relationship when control exists, irrespective of whether there have been transactions between the related parties.

15 The requirement to disclose related party relationships between a parent and its subsidiaries is in addition to the disclosure requirements in AASB 127 and AASB 12 Disclosure of Interests in Other Entities.

16 Paragraph 13 refers to the next most senior parent. This is the first parent in the group above the immediate parent that produces consolidated financial statements available for public use.

17 An entity shall disclose key management personnel compensation in total and for each of the following categories:

(a) short-term employee benefits;

(b) post-employment benefits;

(c) other long-term benefits;

(d) termination benefits; and

(e) share-based payment.

17A If an entity obtains key management personnel services

18 If an entity has had related party transactions during the periods covered by the financial statements, it shall disclose the nature of the related party relationship as well as information about those transactions and outstanding balances, including commitments, necessary for users to understand the potential effect of the relationship on the financial statements. These disclosure requirements are in addition to those in paragraph 17. At a minimum, disclosures shall include:

(a) the amount of the transactions;

(b) the amount of outstanding balances, including commitments, and:

(i) their terms and conditions, including whether they are secured, and the nature of the consideration to be provided in settlement; and

(ii) details of any guarantees given or received;

(c) provisions for doubtful debts related to the amount of outstanding balances; and

(d) the expense recognised during the period in respect of bad or doubtful debts due from related parties.

18A Amounts incurred by the entity for the provision of key management personnel services that are provided by a separate management entity shall be disclosed.

19 The disclosures required by paragraph 18 shall be made separately for each of the following categories:

(a) the parent;

(b) entities with joint control of, or significant influence over, the entity;

(c) subsidiaries;

(d) associates;

(e) joint ventures in which the entity is a joint venturer;

(f) key management personnel of the entity or its parent; and

(g) other related parties.

20 The classification of amounts payable to, and receivable from, related parties in the different categories as required in paragraph 19 is an extension of the disclosure requirement in AASB 101 Presentation of Financial Statements for information to be presented either in the statement of financial position or in the notes. The categories are extended to provide a more comprehensive analysis of related party balances and apply to related party transactions.

21 The following are examples of transactions that are disclosed if they are with a related party:

(a) purchases or sales of goods (finished or unfinished);

(b) purchases or sales of property and other assets;

(c) rendering or receiving of services;



AASB 124 9 STANDARD

(d) leases;

(e) transfers of research and development;

(f) transfers under licence agreements;

(g) transfers under finance arrangements (including loans and equity contributions in cash or in kind);

(h) provision of guarantees or collateral;

(i) commitments to do something if a particular event occurs or does not occur in the future, including executory contracts1 (recognised and unrecognised); and

(j) settlement of liabilities on behalf of the entity or by the entity on behalf of that related party.

22 Participation by a parent or subsidiary in a defined benefit plan that shares risks between group entities is a transaction between related parties (see paragraph 42 of AASB 119).

23 length transactions are made only if such terms can be substantiated.

24 Items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the entity.

Government-related entities

25 A reporting entity is exempt from the disclosure requirements of paragraph 18 in relation to related party transactions and outstanding balances, including commitments, with:

(a) a government that has control or joint control of, or significant influence over, the reporting entity; and

(b) another entity that is a related party because the same government has control or joint control of, or significant influence over, both the reporting entity and the other entity.

26 If a reporting entity applies the exemption in paragraph 25, it shall disclose the following about the transactions and related outstanding balances referred to in paragraph 25:

(a) the name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence);

(b) statements to understand the effect of related party transactions on its financial statements:

(i) the nature and amount of each individually significant transaction; and

(ii) for other transactions that are collectively, but not individually, significant, a qualitative or quantitative indication of their extent. Types of transactions include those listed in paragraph 21.

27 In using its judgement to determine the level of detail to be disclosed in accordance with the requirements in paragraph 26(b), the reporting entity shall consider the closeness of the related party relationship and other factors relevant in establishing the level of significance of the transaction such as whether it is:

(a) significant in terms of size;

(b) carried out on non-market terms;

(c) outside normal day-to-day business operations, such as the purchase and sale of businesses;

(d) disclosed to regulatory or supervisory authorities;

(e) reported to senior management;

(f) subject to shareholder approval.

Effective date and transition

28 [Deleted by the AASB]

1 AASB 137 Provisions, Contingent Liabilities and Contingent Assets defines executory contracts as contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent.



AASB 124 10 STANDARD

Aus28.1 An entity shall apply this Standard for annual periods beginning on or after 1 July 2016. Earlier application is permitted for periods beginning on or after 1 January 2014 but before 1 July 2016. If an entity applies this Standard for a period beginning before 1 July 2016, it shall disclose that fact.

Aus28.2 AASB 2015-6 Amendments to Australian Accounting Standards Extending Related Party Disclosures to Not-for-Profit Public Sector Entities amended the previous version of this Standard as follows: deleted paragraph Aus1.3, amended paragraph Aus9.1 and added the Australian Implementation Guidance for Not-for-Profit Public Sector Entities. An entity shall apply those amendments for annual periods beginning on or after 1 July 2016. Earlier application is permitted. Those amendments shall be applied prospectively as at the beginning of the annual period in which this Standard is initially applied. For example, a not-for-profit public sector entity shall apply this Standard prospectively as at the beginning of the annual period in which this Standard is initially applied.

28A28B [Deleted by the AASB]

28C AASB 2014-1 Amendments to Australian Accounting Standards, issued in June 2014, amended the previous version of this Standard as follows: amended paragraph 9 and added paragraphs 17A and 18A. An entity shall apply that amendment for annual periods beginning on or after 1 July 2014. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.

Withdrawal of IAS 24 (2003)

29 [Deleted by the AASB]

Commencement of the legislative instrument

Aus29.1 For legal purposes, this legislative instrument commences on 30 June 2016.

Withdrawal of AASB pronouncements

Aus29.2 This Standard repeals AASB 124 Related Party Disclosures issued in December 2009. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the repealed Standard continues to apply in relation to any period ending before that time as if the repeal had not occurred.

[Note: When this Standard applies under section 334 of the Corporations Act (either generally or in relation to an individual entity), it supersedes the application of the repealed Standard.]



AASB 124 11 APPENDIX A

Appendix A Australian defined terms

This appendix is an integral part of AASB 124.

Aus9.1 The following terms are also used in this Standard with the meaning specified.

Director means:

(a) a person who is a director under the Corporations Act; and

(b) in the case of entities governed by bodies not called a board of directors, a person who, regardless of the name that is given to the position, is appointed to the position of member of the governing body, council, commission or authority.

Remuneration is compensation as defined in this Standard.

Aus9.1.1 remuneration both words refer to the same concept and all references in the Corporations Act

to the remuneration of directors and executives is taken as referring to compensation as defined and explained in this Standard.



AASB 124 12 APPENDIX B

Appendix B Australian reduced disclosure requirements

This appendix is an integral part of AASB 124.

AusB1 The following do not apply to entities preparing general purpose financial statements under Australian Accounting Standards Reduced Disclosure Requirements:

(a) paragraphs Aus13.1, 26 and 27;

(b) -

(c) in pa

Entities applying Australian Accounting Standards Reduced Disclosure Requirements may elect to comply with some or all of these excluded requirements.

AusB2 The requirements that do not apply to entities preparing general purpose financial statements under Australian Accounting Standards Reduced Disclosure Requirements are also identified in this Standard by shading of the relevant text.



AASB 124 13 AUSTRALIAN GUIDANCE

Australian implementation guidance for not-for-profit public sector entities

This guidance is an integral part of AASB 124 and has the same authority as the other parts of the Standard. The guidance applies only to public sector entities. The guidance does not apply to private sector entities or affect their application of AASB 124.

IG1 AASB 124 Related Party Disclosures incorporates International Financial Reporting Standard IAS 24 Related Party Disclosures, issued by the International Accounting Standards Board. Consequently, much of the text of the body of this Standard and the Illustrative Examples is expressed from the perspective of for-profit entities. The AASB has prepared this guidance to explain and illustrate the principles in the Standard to assist application of the Standard by not-for-profit public sector entities, particularly to address circumstances where a for-profit perspective does not readily translate to a not-for-profit public sector perspective. This guidance also assists not-for-profit public sector entities in determining the extent of the information necessary to meet the objective of the Standard. This guidance does not remove the need for judgement to be applied by an entity in complying with the requirements of the Standard.

IG2 This guidance addresses a range of matters affecting not-for-profit public sector entities broadly in the order in which the related paragraphs appear in the body of the Standard. Illustrative examples are provided in the implementation guidance. The examples apply by analogy to types of not-for-profit public sector entities other than those identified in the examples and similar circumstances. It is the facts and circumstances in any case, not simply the type of not-for-profit public sector entity, that need to be assessed in determining the appropriate disclosures that apply.

Identification of key management personnel

IG3 Paragraph 9 of the Standard defines key management personnel as being those persons having the authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of the entity. In a public sector context, entities should consider the facts and circumstances, including the terms of the relevant legislative instruments that give rise to the entity, in assessing whether a person is a member of the key management personnel, as defined, of the entity. For example, the facts and circumstances may reflect that not all persons described as

the entity. Similarly, in relation to a not-for-profit public sector entity, the facts and circumstances may

where the powers are only ceremonial or procedural in substance.

IG4 Normally, the determination of key management personnel is similar for entities in the public sector and the private sector. However, ministerial-type roles do not normally arise in a private sector context. A Minister would be a member of the key management personnel of an entity that is within the Minis

substance, have such authority and responsibility over the activities of the entity, and consequently would not meet the definition of key management personnel.

IG5 responsibilities result in the Minister forming part of the group of persons tasked with determining the direction of the entity. It would be uncommon for a Minister to be a member of the key management personnel of an entity that is within their portfolio where the entity is not otherwise controlled by the

Minister is a member of the key management personnel of an entity controlled by the government will depend on the facts and circumstances that apply in each instance, as the determination of the key management personnel of an entity is made on an entity by entity basis. Accordingly, a member of the key management personnel of the government is not necessarily also a member of the key management personnel of each entity controlled by that government (see also paragraph IG10).

IG6 Examples 1 6 illustrate application of the definition of key management personnel by not-for-profit public sector entities. These examples do not limit the persons who may be key management personnel of a not-for-profit public sector entity to only those roles described.




Example 1

Minister A is the Australian Minister for Education and Training. Minister A administers their portfolio through the Department of Education and Training (the Department), a controlled entity of the Australian Government. Minister A is accountable to Parliament for the actions of the Department. As part of the portfolio, the Minister is responsible for:

education policy and programs including schools, vocational, higher education and Indigenous education, but excluding migrant adult education;

education and training transitions policy and programs;

science awareness programs in schools;

training, including apprenticeships and training services;

policy, co-ordination and support for education exports and services; and

income support policies and programs for students and apprentices.

Minister B is the Assistant Minister for Education and Training. Assistant Ministers are appointed to assist Ministers in prioritising work, to provide a training experience for future Ministers, to facilitate public access to the Ministers and to enable the bureaucracy to have an ongoing point of contact so that parliamentary correspondence and other parliamentary administrative issues are neither overlooked nor downgraded. As an Assistant Minister, Minister B cannot:

sit as a Minister in Cabinet;

attend a meeting of the Executive Council or sign Executive Council Minutes on behalf of the Minister;

perform any duties in Parliament on behalf of the Minister including answering questions without notice, presenting Ministerial Statements, tabling documents and introducing legislation; or

appear before a Committee of Parliament on behalf of the Minister.

The Department is responsible for delivering national policies and programs that help Australians access quality early childhood education, school education, higher education, vocational education and training, international education and research. The Department is headed by the Secretary of the Department, who reports to the Australian Minister for Education and Training. At the same time, the Secretary also makes reports to the Assistant Minister for Education and Training. The Secretary of the Department, and two Associate Secretaries and a Deputy Secretary within the Department, operate as the executive management team responsible for the day-to-day delivery of the

Based on the facts and circumstances above, Minister A, the Secretary of the Department, and the two Associate Secretaries and Deputy Secretary are members of the key management personnel of the Department as they have the

to that of a director in a company, as the Minister discharges their role and responsibilities regarding the Department and is ultimately responsible for the performance of the Department. Minister B is not a member of the key management personnel of the Department as role supports that of the Minister, rather than having any authority and responsibility for planning, directing and controlling the activities of the Department in own right.

Example 2

The Cabinet is a group within the Australian Government (the Commonwealth of Australia) comprising the Prime Minister and a number of senior Ministers. All current Ministers are part of the Executive Council, but not all Ministers are also part of Cabinet. The Governor-General is the chair of the Executive Council.

Minister A, the Australian Minister for Education and Training, is part of Cabinet. Minister B, the Assistant Minister for Education and Training is not part of Cabinet but is part of the Executive Council. Minister D, the Minister for Justice, is also not part of Cabinet but is part of the Executive Council.

meetings, Ministers also present bills from their government departments. Cabinet examines these bills, and recommends whether bills should proceed to Parliament or changes should be made. A Minister who is not part of Cabinet may be invited to a Cabinet meeting to speak about developments within their portfolio. The Cabinet is accountable to Parliament for the running of the government.

The Executive Council is a constitutional body charged with advising the Governor-General. Legally, members of the Executive Council are chosen by the Governor-General; however, in practice, all current Ministers are part of the




Executive Council. The Executive Council acts as a formal ratification body for the decisions of Cabinet, and is required to undertake a range of functions including making proclamations, regulations and ordinances as delegated by various Acts of Parliament, issuing writs for elections, appointing public servants and recommending the appointment of judges.

Queen and is exercisable by the Governor- s representative, and extends to the execution and -General is bound

by convention to follow the advice of the Executive Council.

Based on the facts and circumstances above, Minister A is a member of the key management personnel of the

responsibility for planning, directing and controlling the activities of the Australian Government. In addition, as a member of the key management personnel of the Australian Government, Minister A is also a related party of any entities controlled by the Australian Government, consistent with paragraph 9 of the Standard.

Minister B and Minister D are unlikely to be members of the key management personnel of the Australian Government as, although they are part of the Executive Council, they are outside the group of persons responsible for making decisions about the overall running of the government. Further, in substance, neither the members of the Executive Council nor Governor-General have the authority and responsibility for directing and controlling the activities of the Australian Government, and accordingly, are not members of the key management personnel of the Australian Government reporting entity.

Example 3

University XYZ is a not-for-profit public sector entity established under an Act of the State Government. The State Government has determined that it does not control the University.

The governing body of the University is the University Council. The University Council consists of 17 members, five of whom are appointed directly or indirectly by the State Minister for Education. The Chair of the University Council is the Chancellor, who is the formal head of the University. The Chancellor is responsible for ensuring the efficient operation of the University Council in the performance of its governance role, presiding at ceremonial occasions of the University and acting as a signatory to official statutory reports of the University.

approving the mission, strategic direction and annual budget and business plan of the University;

University, including trusts and endowments, and research, development, consultancy, commercial activities and other services undertaken for commercial organisations or public bodies;

developing guidelines (if any) concerning the carrying out of commercial activities, finance and property matters, or any other related matter;

overseeing the management of the property, finances and business affairs of the University, such as risk management across the University, including its commercial activities;

any other powers and functions conferred on it by or under legislation or any university statute or regulation; and

the power to do anything else necessary or convenient to be done for or in connection with its powers and functions.

The University Council has a range of powers and functions that it can exercise directly, including the following:

appointing the Vice-Chancellor, who is the chief executive officer of the University and responsible for the

determining the composition of borrowings within the parameters set by the State Government;

approving the Unisources, including planning the mix between teaching, research and commercial activities, the fees and charges to apply to those activities, and the type and value of government grants desired;

determining the course mix and target student mix, such as vocational, undergraduate, graduate and executive courses, on-campus or distance learning, and local and international students;

appointing staff and determining their terms and conditions;




and

making university regulations with respect to any matter relating to the University.

The University Council has delegated the day-to-day management responsibilities and other functions to the

The State Minister for Education has the following powers and functions as part of role in the State Government:

fixing the remuneration and fees to be paid to University Council members who are not full-time staff of the University or holders of statutory office;

approving (or vetoing) University statutes and guidelines made by the University Council;

declaring an activity to be a university commercial activity;

making interim guidelines concerning university commercial activities and finance and property matters these apply unless replaced by University-submitted guidelines approved by the Minister;

in conjunction with the State Treasurer, approving the limits and conditions (eg security) for University borrowings;

approving (or vetoing) the disposal of land that was previously Crown land granted to the University;

requesting commercial and financial reports from the University;

referring a university commercial activity or any aspect thereof to the auditor-general for investigation; and

ensuring that the University complies with certain rights specified in State Government grants provided to the University some of the grants are required to be repaid if not applied as specified.

Based on the facts and circumstances above, as the State Government has determined that it does not control the

member of the key management personnel of the University, as the evaluation of control includes an assessment of the

do not of themselves give the State Minister authority and responsibility for the activities of the University.

Rather, based on the facts and circumstances above, it is the University Council (who are akin to a board of directors, with the Chancellor akin to a non-the authority and responsibility for planning, directing and controlling the activities of the University.

The purpose of this Example is to assist entities with the identification of key management personnel of a not-for-profit public sector entity. However, an entity should also consider whether the State Minister for Education, or the State Government, will otherwise meet the definition of a related party of the University (see paragraph 9 of the Standard).

Example 4

(the Act) and is subject to a wide range of State Government regulatory powers. The interest of the State Government in the activities of the Council is primarily to ensure that the general objectives set out in the Act are being achieved or

er for Local Government. These rights allow the State Government (via the State Minister for Local Government) to advise or guide the Council in its activities, or under particular circumstances, to intervene in the activities of the Council.

Minister X is the State Minister for Local Government. The Minister administers their portfolio through the Local Government branch of the State Department of Transport, Planning and Local Infrastructure (the Department). As part of the Minister role and responsibilities, Minister X is responsible for:

the scrutiny of councils, including municipal boundaries;

making recommendations for allocation of project grants to local governments for projects;

overseeing tendering processes for council services;

ensuring the concerns of local governments are communicated to the State Cabinet; and

the coordination of council community and infrastructure work at a State level.




y over the long term. The Council is empowered by the Act to do all things necessary and convenient for the achievement of its objectives and the performance of its functions, subject to any limitations under the Act or any other legislation.

The Council is administered by 10 councillors, who are elected directly by the local community in periodic elections.

services and facilities (including infrastructure) for the local community. In carrying out its functions, the Council undertakes a wide range of activities including the imposition of rates and charges upon constituents, and the provision without charge of services such as parks and roads. The day-to-day operations of the Council are carried out by council staff under the direction of its elected councillors.

The State Government has determined that it does not control the Council.

Based on the facts and circumstances above, Minister X is not a member of the key management personnel of the Council, as role does not extend to having the authority and responsibility for planning, directing and controlling the activities of the Council itself. Having concluded that the State Government does not control the

enable Minister X to meet the definition of key management personnel of the Council. Rather, in this example, it is the councillors and senior council staff who have the authority and responsibility for the activities of the Council (similar to a board of directors and senior management of a company).

The purpose of this Example is to assist entities with the identification of key management personnel of a not-for-profit public sector entity. However, an entity should also consider whether Minister X, or the State Government, will otherwise meet the definition of a related party of the Council (see paragraph 9 of the Standard).

Example 5

Minister E, the State Minister for Education, Minister F, the State Minister for Children and Early Childhood, and Minister G, the State Minister for Higher Education and Skills, administer their portfolios wholly through the State Department of Education (the Department), a controlled entity of the State Government.

The day-to-day operations of the Department are managed by an Executive Board comprising the Secretary of the rd is the governance and decision-

making body for the Department accountable for the:

strategic direction and leadership of the Department;

management of the Department;

decision-making and risk management;

monitoring and evaluation of the De

compliance and stakeholder management.

portfolio. The Ministers are jointly accountable to Parliament for the actions of the Department.

Based on the facts and circumstances above, Minister E, Minister F and Minister G, and the members of the Executive Board are members of the key management personnel of the Department as they have the authority and responsibility

directors in a company, even though each has responsibility only to the extent of their respective portfolios, as they discharge their roles and responsibilities regarding the Department and are ultimately responsible for the performance of the Department.

Example 6

Statutory authority SLA is a statutory authority of the State Government tasked with providing legal information, advice and representation to financially disadvantaged residents of the State. As a statutory authority, SLA was established under its own enabling legislation, which sets out its functions, powers and responsibilities. Its remit is such that it generally operates independently of any governmental direction or influence.

SLA is funded by the State Government to undertake state law matters. The State Government may specify areas to which certain of the funds granted should be allocated. SLA is a controlled entity of the State Government.

The execution and authority for the day-to-day operations of SLA are the responsibility of its executive management




and strategies, leading its policy direction and ensuring its sound and prudent financial management. Board members are appointed by the State Governor in Council, on advice of the State Minister for Justice.

SLA is accountable to the State Government for the delivery of legal assistance services. As a statutory authority, the Board of SLA reports to the State Minister for Justice, who is responsible to Parliament for the oversight of statutory authorities within portfolio.

on provides that the Board must:

if asked by the State Minister for Justice, give the Minister a report on any issue relevant to its functions, other than about legal assistance for a particular person; and

act upon a written direction given by thfunctions or exercise of its powers, and its policies, priorities or guidelines, including priorities in legal assistance funding. The direction cannot be about giving legal assistance to a particular person.

While SLA generally operates independently of any governmental direction or influence, from time to time, the State Minister for Justice has requested various reports and required SLA to act as directed.

Based on the facts and circumstances above, the Board and executive management team of SLA are members of the key management personnel of the entity, as they ultimately have the authority and responsibility for planning, directing and controlling the activities of the entity. In this fact pattern, the State Minister for Justice is also a member of the key management personnel of SLA, as the powers vested in role also give the Minister authority and responsibility for planning, directing and controlling the activities of the entity, as SLA is required to act in

The purpose of this Example is to assist entities with the identification of key management personnel of a not-for-profit public sector entity. However, consideration should also be given to whether the State Government is a related party of SLA (see paragraph 9 of the Standard).

Key management personnel compensation

IG7 In the public sector, Ministers are normally compensated through one or more central government agencies or authorities. In relation to not-for-profit public sector entities, the central government agency typically operates as a management entity for the purposes of applying paragraph 17A of the Standard.

IG8 Paragraph 18A of the Standard requires disclosure of amounts incurred by the entity preparing general purpose financial statements for the key management personnel services that are provided by a separate management entity. No disclosure is required to comply with the requirement in paragraph 18A where an entity is not obligated to reimburse the management entity for key management personnel services it has obtained.

Related party transactions

IG9 Paragraph 18 of the Standard requires an entity to disclose information about transactions that have occurred between the entity and its related parties, including transactions between the entity and its key

users to understand the potential effect of the relationship on the financial statements.

IG10 Ministers, councillors and other senior public servants may qualify as a related party of a public sector entity under one or more of the criteria set down in AASB 124. For example, a Minister who is a member of the key management personnel of the

the Commonwealth or State government consolidated entity but also of each controlled entity of that government (see Example 2 in paragraph IG6). In such instances, the Standard requires the controlled government entity to disclose related party transactions with that Minister which are necessary to meet the objective noted in paragraph 1 of the Standard, whether or not the Minister has responsibility for the entity.

IG11 A related party transaction is a transfer of resources, services or obligations between an entity and its related party, regardless of whether a price is charged. In the not-for-profit public sector, many entities are likely to engage frequently with perspublic service objectives, including the raising of funds (for example, rates and taxes) to meet those objectives. These related party transactions often occur on terms and conditions no different to those applying to the general public (for example, the Medicare rebate or public school fees). A not-for-profit public sector entity may determine that information about related party transactions occurring during the




course of delivering its public service objectives and which occur on no different terms to that of the general public is not material for disclosure in its general purpose financial statements and accordingly need not be disclosed. Guidance relevant to an entitypurpose financial statements is included in AASB 101 Presentation of Financial Statements and AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors. The factors described in paragraph 27 of the Standard may also assist an entity in making this determination.

IG12 Examples 7 8 describe different types of related party transactions that may occur between not-for-profit public sector entities and their related parties:

Example 7

Councillor P is a member of the key management personnel of the LMN local government (the Council). The

services and facilities (including infrastructure) for the local community. In carrying out its functions, the Council undertakes a wide range of activities including the imposition of rates and charges upon constituents, and the provision without charge of services such as parks and roads.

Councillor P takes advantage of the availability of free public access to local parks and libraries. Councillor P also used the swimming pool at the

Centre twice during the financial year, paying the casual entry fee applicable to the general public each time. The recreation centre has approximately 20,000 visitors each financial year.

All of the transactions described above between the Council and Councillor P are related party transactions of the

circumstances described, the Council may determine that these transactions are unlikely to influence the decisions that

transactions have occurred between the Council and Councillor P within a public service provider/ taxpayer relationship.

Example 8

Minister Z, the State Minister for Planning, has responsibility for a range of functions and, in certain circumstances, has the power to intervene on matters associated with planning and heritage processes. Minister Z is a member of the key management personnel of State Government H.

Entity MED is a controlled entity of State Government H, and operates within the State Health sector. Entity MED is currently seeking State development approval for a potentially contentious new building.

Around this time, Entity MED enters into a contract with Entity STU, an entity wholly-owned and controlled by a

MED locations, including the new building when completed. The cleaning contract was won by Entity STU in an open tender. Minister Z has declared information about the contract to provide cleaning services to Cabinet and it is included as part of Interests. During the reporting period, Entity STU rendered

assesses the cleaning services rendered to be a material component of its total operating expenses.

Entity STU is a related party of Entity MED in accordance with the definition of a related party in paragraph 9 of the Standard. The provision of $50,000 cleaning services by Entity STU to Entity MED described above is a related party transaction of Entity MED as there has been a transfer of services and resources between Entity MED and Entity STU. Based on the facts and circumstances described, management of Entity MED may determine that information about the transaction is material for disclosure in its general purpose financial statements as there has been a transfer of resources occurring other than as a result of a public service provider/ taxpayer relationship between related parties and the amount of the transaction is material to Entity MED.

The provision of $50,000 cleaning services by Entity STU to Entity MED described above is also a related party transaction of State Government H as Minister Z is a member of the key management personnel of State Government H and Entity MED is a controlled entity of State Government H. State Government H should separately assess whether the related party transaction is material for disclosure in the whole-of-government financial statements.





IG13 Paragraph 25 of the Standard provides a limited exemption from the disclosure requirements of paragraph 18 for government-related entities, subject to the alternative disclosures in paragraph 26 of the Standard. An entity considers, on balance, the range of factors included in paragraph 27, as well as any additional relevant factors, in determining the extent of the disclosure required by paragraph 26(b). In some instances, the presence of a single factor identified in paragraph 27 will not be sufficient to inform the entity of the level of individual or collective significance of the transaction. For example, a requirement of legislation to report on various transactions to Parliament may not of itself inform a not-for-profit public sector entity of the significance of a tranconsequently, the entity should also have regard to other factors in forming its assessment of the significance of the transaction. In other instances, a single factor may be adequate to establish the extent of the significance of the transaction to the entity.

IG14 Individually significant transactions would normally form a small subset, by number, of the total related party transactions of the entity. Paragraph IE3 in the Illustrative Examples accompanying the Standard provides examples of disclosure to comply with paragraph 26(b).



AASB 124 21 EXAMPLES

Illustrative examples

The following examples accompany, but are not part of, AASB 124 Related Party Disclosures. They illustrate:

the partial exemption for government-related entities; and

how the definition of a related party would apply in specified circumstances.

statements.

Partial exemption for government-related entities

Example 1 Exemption from disclosure (paragraph 25)

IE1 Government G directly or indirectly controls Entities 1 and 2 and Entities A, B, C and D. Person X is a member of the key management personnel of Entity 1.

IE2 For

(a) transactions with Government G; and

(b) transactions with Entities 1 and 2 and Entities B, C and D.

However, that exemption does not apply to transactions with Person X.

Disclosure requirements when exemption applies (paragraph 26)

IE3 individually significant transactions could be:

Example of disclosure for individually significant transaction carried out on non-market terms

On 15 January 20X1 Entity A, a utility company in which Government G indirectly owns 75 per cent of outstanding shares, sold a 10 hectare piece of land to another government-related utility company for CU5 million.2 On 31 December 20X0 a plot of land in a similar location, of a similar size and with similar characteristics, was sold for CU3 million. There had not been any appreciation or depreciation of the land in the intervening period. See note X [of the financial statements] for disclosure of government assistance as required by AASB 120 Accounting for Government Grants and Disclosure of Government Assistance and notes Y and Z [of the financial statements] for compliance with other relevant Australian Accounting Standards.

2

Government G

X Entity 1 Entity 2

Entity A Entity B Entity C Entity D




Example of disclosure for individually significant transaction because of size of transaction

In the year ended December 20X1 Government G provided Entity A, a utility company in which Government G indirectly owns 75 per cent of outstanding shares, with a loan equivalent to 50 per cent of its funding requirement, repayable in quarterly instalments over the next five years. Interest is charged on the

3 See notes Y and Z [of the financial statements] for compliance with other relevant Australian Accounting Standards.

Example of disclosure of collectively significant transactions

collectively significant transactions could be:

transactions with Government G and other entities controlled, jointly controlled or significantly influenced by Government G are [a large portion of its sales of goods and purchases of raw materials] or [about 50 per cent of its sales of goods and about 35 per cent of its purchases of raw materials].

X [of the financial statements] for disclosure of government assistance as required by AASB 120 Accounting for Government Grants and Disclosure of Government Assistance and notes Y and Z [of the financial statements] for compliance with other relevant Australian Accounting Standards.

Definition of a related party

The references are to subparagraphs of the definition of a related party in paragraph 9 of AASB 124.

Example 2 Associates and subsidiaries

IE4 Parent entity has a controlling interest in Subsidiaries A, B and C and has significant influence over Associates 1 and 2. Subsidiary C has significant influence over Associate 3.

IE5 Associates 1, 2 and 3 are related parties. [Paragraph 9(b)(i) and (ii)]

IE6 diaries A and C and Associates 1, 2

Associates 1, 2 and 3 are related parties. [Paragraph 9(b)(i) and (ii)]

IE7 For the financial statements of Associates 1, 2 and 3, Parent and Subsidiaries A, B and C are related parties. Associates 1, 2 and 3 are not related to each other. [Paragraph 9(b)(ii)]

3 If the reporting entity had concluded that this transaction constituted government assistance it would have needed to consider the disclosure requirements in AASB 120.

Parent

Subsidiary A Subsidiary B

Subsidiary C

Associate 2

Associate 3

Associate 1




IE8 Paragraph 9(b)(ii)]

Example 3 Key management personnel

IE9 A person, X, has a 100 per cent investment in Entity A and is a member of the key management personnel of Entity C. Entity B has a 100 per cent investment in Entity C.

IE10 member of the key management personnel of Entity C. [Paragraph 9(b)(vi) (a)(iii)]

IE11 s, Entity A is also related to Entity C if X is a member of the key management personnel of Entity B and not of Entity C. [Paragraph 9(b)(vi) (a)(iii)]

IE12 Furthermore, the outcome described in paragraphs IE10 and IE11 will be the same if X has joint control over Entity A. [Paragraph 9(b)(vi) (a)(iii)] (If X had only significant influence over Entity A and not control or joint control, then Entities A and C would not be related to each other.)

IE13 o Entity A because X controls A and is a member of Paragraph 9(b)(vii) (a)(i)]

IE14 Furthermore, the outcome described in paragraph IE13 will be the same if X has joint control over Entity A. The outcome will also be the same if X is a member of key management personnel of Entity B and not of Entity C. [Paragraph 9(b)(vii) (a)(i)]

IE15 of key management personnel of the Group. [Paragraph 9(b)(vi) (a)(iii)]

Example 4 Person as investor

IE16 A person, X, has an investment in Entity A and Entity B.

IE17 Entity A, Entity B is related to Entity A when X has control, joint control or significant influence over Entity B. [Paragraph 9(b)(vi) (a)(i) and 9(b)(vii) (a)(i)]

X

Entity A Entity C

Entity B

X

Entity A Entity B




IE18 y A is related to Entity B when X has control, joint control or significant influence over Entity B. [Paragraph 9(b)(vi) (a)(i) and 9(b)(vi) (a)(ii)]

IE19 If X has significant influence over both Entity A and Entity B, Entities A and B are not related to each other.

Example 5 Close members of the family holding investments

IE20 A person, X, is the domestic partner of Y. X has an investment in Entity A and Y has an investment in Entity B.

IE21 statements, if X controls or jointly controls Entity A, Entity B is related to Entity A when Y has control, joint control or significant influence over Entity B. [Paragraph 9(b)(vi) (a)(i) and 9(b)(vii) (a)(i)]

IE22 X controls or jointly controls Entity A, Entity A is related to Entity B when Y has control, joint control or significant influence over Entity B. [Paragraph 9(b)(vi) (a)(i) and 9(b)(vi) (a)(ii)]

IE23 If X has significant influence over Entity A and Y has significant influence over Entity B, Entities A and B are not related to each other.

Example 6 Entity with joint control

IE24 Entity A has both (i) joint control over Entity B and (ii) joint control or significant influence over Entity C.

IE25 Paragraph 9(b)(iii) and (iv)]

IE26 Paragraph 9(b)(iii) and (iv)]

X

Entity A Entity B

Y

Entity A

Entity B Entity C



AASB 124 25 DELETED IAS 24 TEXT

Deleted IAS 24 text

Deleted IAS 24 text is not part of AASB 124.

28 An entity shall apply this Standard retrospectively for annual periods beginning on or after 1 January 2011. Earlier application is permitted, either of the whole Standard or of the partial exemption in paragraphs 2527 for government-related entities. If an entity applies either the whole Standard or that partial exemption for a period beginning before 1 January 2011, it shall disclose that fact.

28A IFRS 10, IFRS 11 Joint Arrangements and IFRS 12, issued in May 2011, amended paragraphs 3, 9, 11(b), 15, 19(b) and (e) and 25. An entity shall apply those amendments when it applies IFRS 10, IFRS 11 and IFRS 12.

28B Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs 4 and 9. An entity shall apply those amendments for annual periods beginning on or after 1 January 2014. Earlier application of Investment Entities is permitted. If an entity applies those amendments earlier it shall also apply all amendments included in Investment Entities at the same time.

29 This Standard supersedes IAS 24 Related Party Disclosures (as revised in 2003).



AASB 124 26 BASIS FOR CONCLUSIONS

Basis for Conclusions on AASB 2015-6

This Basis for Conclusions accompanies, but is not part of, AASB 124. The Basis for Conclusions was originally published with AASB 2015-6 Amendments to Australian Accounting Standards Extending Related Party Disclosures to Not-for-Profit Public Sector Entities.

Background

BC1 deciding to extend the scope of AASB 124 Related Party Disclosures (December 2009) to the not-for-profit public sector. Individual Board members gave greater weight to some factors than to others.

BC2 The first version of AASB 124, AASB 124 Related Party Disclosures (July 2004), applied explicitly to general purpose financial statements of companies and other for-profit entities. The December 2005 and subsequent versions of AASB 124 specifically exempt not-for-profit public sector entities from applying AASB 124. This exemption was provided on the grounds of practicability, including the number of intra-government transactions.

BC3 The Board received representations from constituents that the disclosure of relevant related party information is a critical element of accountability in the public sector. A key example is information relating to key management personnel of public sector entities, the disclosure of which is not required under current Australian Accounting Standards.

BC4 Following requests from its constituents to review IAS 24 Related Party Disclosures, the International Accounting Standards Board (IASB) made amendments to simplify the definitiease concerns about practicability, provide a partial exemption from the disclosure requirements for entities that are related by virtue of being controlled, jointly controlled or significantly influenced by the same government. The Board incorporated the revised IAS 24 into AASB 124 (December 2009). The Board noted that this version of AASB 124 provides a more appropriate basis for application by not for profit public sector entities than the previous versions, as transactions between government-related entities of the same jurisdiction are exempted partially from disclosure.

BC5 Therefore, in furtherance of its policy of promulgating transaction-neutral Standards to the extent feasible, the Board initiated a project to consider issues relating to extending the scope of AASB 124 (December 2009) to not-for-profit public sector entities. The Board issued Exposure Draft ED 214 Extending Related Party Disclosures to the Not-for-Profit Public Sector in July 2011. ED 214 exposed for public comment the

-for-profit public sector entities. The ED

AASB 124 to a not-for-profit public sector context. In addition, public roundtables were conducted with public sector constituentproposals.

BC6 In finalising its proposals that not-for-profit public sector entities be required to apply AASB 124 unamended, the Board addressed a range of issues, including consideration of:

(a)

(b) amending the requirements to provide such entities with some relief from disclosure of ministerial compensation;

(c) exempting such entities from disclosing certain related party transactions with Ministers;

(d) not requiring general government sector (GGS) financial statements to comply with AASB 124;

(e) adding a public sector perspective to AASB 124, for example by inserting an alternative definition for the

(f) extending the disclosure requirements in AASB 124 for key management personnel.

BC7 In finalising its proposals, the Board also considered constituent feedback for implementation guidance to be developed to assist not-for-profit public sector entities in applying AASB 124. The Board noted that while some information about Ministerial or senior executive compensation or related party transactions may be disclosed pursuant to other legislation or directives, the requirement to apply AASB 124 will be the first time that information about a not-for-Australian Accounting Standards for inclusion in its general purpose financial statements. Consequently,




in a not-for-profit public sector environment. The Board considered that these entities may also have difficulty in identifying and determining the extent of the information necessary to meet the objective of AASB 124, as described in paragraph 1 of the Standard. Accordingly, the Board determined that the final amendments would include implementation guidance to assist not-for-profit public sector entities with their implementation of the Standard.

Significant issues

Definition of key management personnel

BC8 The Board considered whether an amendment of the definition of key management personnel for the not-for-profit public sector would be necessary to facilitate a decision to remove the not-for-profit public sector exemption from AASB 124, but decided that the present definition was suitable. The AASB noted that, in a public sector context, entities should consider the facts and circumstances in assessing whether a person is a member of the key management personnel, as defined, of the entity.

BC9 The Board considered that normally, the determination of key management personnel will be similar for entities in the public sector or the private sector. For example, a not-for-profit public sector entity will need to determine whether all, or only certain, of its senior executive service employees meet the definition of

determination of key management personnel may not be straightforward in the not-for-profit public sector given ministerial-type roles. The Board noted that it does not regard a Minister to always be a member of the key management personnel of a not-for-profit public sector entity; rather, this is dependent on the particular circumstances of the jurisdiction and of the entity. Accordingly, the Board decided to add guidance to the Standard, in the absence of a private sector analogy, to assist not-for-profit public sector entities in applying the definition of key management personnel to Ministers, as ministerial-type roles do not usually arise in a private sector context.

BC10 The Board also noted that an entity may determine that a relevant Minister may not meet the definition of key management personnel of an entity. However, the Board observed that this did not preclude that Minister from being otherwise identified as a related party of the entity, for example, where the Minister is a

Key management personnel compensation Ministers

BC11 Respondents to ED 214 raised concerns that the requirements of AASB 124 pertaining to the disclosure of key management personnel compensation would be onerous if applicable to Ministers, noting also that any

olio would involve significant judgement.

BC12 The Board considered whether some relief was necessary with respect to the compensation of a Minister who is a member of the key management personnel of an entity. The Board observed that Ministers are typirelated to their responsibilities, may not be related to services performed for any specific entity or group of entities.

BC13 The Board noted the addition of paragraphs 17A and 18A into AASB 124 since the comment period on ED 214 closed. These paragraphs were inserted into AASB 124 by AASB 2014-1 Amendments to Australian Accounting Standards (June 2014) to address the disclosures that apply where members of the key management personnel are not employees of the reporting entity (see paragraphs BC51 and BC52 of IAS 24). The Board considered that these paragraphs will be of relevance to a not-for-profit public sector entity when considering the disclosure of the compensation of a Minister who has been identified as part of

paragraph BC11. Accordingly, the Board decided that no amendment to AASB 124 to address the disclosure of ministerial compensation was necessary at this time. However, the Board decided to add implementation guidance to clarify the manner it considers paragraph 17A operates in relation to a

Related party transactions

BC14 preparing general purpose financial statements. The partial exemption in AASB 124 from the disclosure




requirements for government-related entities applies only in relation to those entities specified in paragraphs 25(a) and 25(b) of that Standard, and not also to persons who are related parties covered by paragraph 17 (key management personnel compensation) or paragraph 18 (transactions during the periods covered by the financial statements) of AASB 124.

BC15 Having regard to the partial exemption for government-related entities in AASB 124, the Board considered whether providing an exemption for the disclosure of related party transactions with Ministers or local government councillors was justified by any circumstances unique to the public sector and that may not have been considered by the IASB, whose mandate is limited to for-consideration included the role of Ministers in a government and how onerous the disclosures required under AASB 124 might be. As part of its consideration, the Board had regard to the New Zealand

with Ministers.

BC16 The Board observed that Ministers who are members of the key management personnel of their government would also be related parties not only of the government but also of each controlled entity of the government. Accordingly, a subsidiary government entity will be required to disclose related party transactions with Ministers who may have no responsibility for the entity to the extent the disclosures are

, the Board noted that in Example 1 of the Illustrative Examples accompanying AASB 124, Entities 1¬, 2, A, B, C and D will be required to disclose in their financial statements related party transactions between a Minister who is a member of the key manageportfolio does not include the entity.

BC17 The Board noted that, as is often the case with related party transactions, judgement would be required as to when transactions are material, especially when qualitative assessments are made about the nature of transactions. The Board considered situations in which key management personnel of a not-for-profit public sector entity, including Ministers or local government councillors where so identified, paid taxes, levies or other statutory charges or fees faced generally by citizens, or used public services such as state hospitals or schools. The Board does not expect, absent unusual circumstances, that the application of materiality would result in disclosure in many of these situations. In contrast, a commercial contract entered into by a Minister or local government councillor with a related public sector entity may be relevant for disclosure, similar to a commercial contract between a member of the key management personnel of a for-profit entity and the for-profit entity (for example, a contract to provide accountancy services between the entity and an entity controlled by a member of its key management personnel). Accordingly, the Board observed that a not-for-profit public sector entity would also need to apply judgement in determining the extent of information it needs to collect to meet the objective of AASB 124, as there is little value in an entity incurring significant costs to obtain data that is immaterial for disclosure. The Board noted that it would expect appropriate criteria to be identified so that information about transactions that are possibly material (for example, transactions that have occurred at a different price or volume to that applying to the general public) is captured for assessment.

BC18 Having regard to the role of materiality, the Board decided that no specific exemption from disclosure of the related party transactions with key management personnel of a not-for-profit public sector entity, including any Ministers or local government councillors where so identified, was necessary. However, to respond to

tions that occur in the not-for-profit public sector, the Board decided to add implementation guidance to AASB 124 to assist not-for-profit public sector entities in this regard.

Transactions with Ministers acting in their collective government capacity

BC19 The Board considered whether transactions with Ministers who are related parties and who are acting in their collective government capacity would be assessed as being with the government and eligible for the partial exemption from disclosure in paragraphs 25 and 26 of AASB 124. The Board decided that such transactions were in substance transactions between the entity and the government-related entity, rather than being transactions with the Ministers in their own right, and that no clarification to the Standard was necessary in this regard (however, see also paragraphs BC20 BC22 below).


BC20 The Board noted that not-for-profit public sector entities were previously excluded from applying the Standard on grounds of practicability, including having regard to the number of intra-government transactions. In extending the Standard to apply to not-for-profit public sector entities, the Board




considered the extent of transactions for which disclosure may be necessary to comply with paragraph 26 of the Standard.

BC21 to resolve concerns raised when the Standard was applied in environments where government control is pervasive. The Board noted that the IASB had indicated that it did not intend to require the entity to identify every government-related entity or to quantify in detail every transaction with such entities, as such a requirement would negate the exemption (see paragraph BC43 of IAS 24).

BC22 BC45 of IAS 24 states:

BC45 The Board noted that this requirement should not be too onerous for the reporting entity because:

(a) individually significant transactions should be a small subset, by number, of total related party transactions;

(b) the reporting entity should know what those transactions are; and

(c) reporting such items on an exceptional basis takes into account cost-benefit considerations.

Nevertheless, the Board decided to add implementation guidance to the Standard to respond to constituent concerns about the extent of disclosure required by paragraph 26.

Other issues

Applicability to the general government sector

BC23 Respondents to the Exposure Draft sought clarification as to whether related party disclosures would be required in general purpose financial statements of entities in the general government sector (GGS). The Board noted the requirements in AASB 1049 Whole of Government and General Government Sector Financial Reporting for GGS and whole of government financial statements to be made available at the same time and, if presented separately, to be cross-referenced to each other. The Board also noted that there may be considerable overlap between the related party disclosures for the GGS and whole of government financial statements, and that exempting GGS entities from the scope of the Standard may reduce complexity and duplication of disclosures.

BC24 The Board noted that the issue of related party disclosures by subsidiary entities is also relevant to for-profit entities, and considered that related party disclosures for the GGS entity need not be the same as the disclosures for the whole-of-government or other public sector entities. Accordingly, the Board decided that GGS financial statements should not be exempt from complying with the Standard.

Public sector perspective

BC25 The Board considered whether amendment was necessary to AASB 124, for example, to paragraphs 5 and 27, to add a public sector perspective to the Standard. The Board decided that amendment was not necessary in this regard and that the addition of limited implementation guidance in respect of not-for-profit public sector entities would provide a sufficient public sector perspective to the Standard.

BC26 For example, the Board considered whether an alternative definition (to that in Appendix A of AASB 3 Business Combinations SB 124 was necessary. The Board decided that an alternative definition is not required, which is consistent with its decision when it reissued

phrase -for-profit public

sector entities.

Extending the disclosures of key management personnel of public sector entities

BC27 In finalising the amendments, the Board considered requests from some public sector constituents for additional disclosures (such as salary banding disclosures) for key management personnel in the public sector. Some constituents also queried whether additional disclosures similar to those required by section 300A of the Corporations Act 2001 of key management personnel of listed companies should be required in respect of key management personnel of government business enterprises, based on the view




that for-profit government business enterprises should be regarded as at least as publicly accountable as such entities.

BC28 The Board follows a policy of transaction neutrality in the requirements in Standards. Therefore, the Board decided not to require any compensation or other related party disclosures for key management personnel of public sector entities in addition to those specified of key management personnel of private sector entities, including in instances where a not for profit public sector entity has availed itself of the relief in paragraph 17A of AASB 124. The Board was not convinced that there was a not for profit sector specific reason to impose disclosures that exceed the requirements for for-profit entities.

Reduced disclosure requirements

BC29 The Board considered whether amendment was required to the reduced disclosure requirements specified in paragraph Aus1.11 for application by not-for-profit public sector entities, and decided that no amendment was necessary in this regard. Accordingly, the reduced disclosure requirements set out in AASB 124 that apply to Tier 2 not-for-profit public sector entities are the same as those applying to other Tier 2 entities.

Application date and transitional provisions

BC30 The Board considered the application date and transitional provisions of the amendments to extend the scope of AASB 124 to include not for profit public sector entities. The Board acknowledged constituent concerns about the ability of existing systems, processes and controls to capture the information required, and requests for a lengthy transition period prior to mandatory application of the amendments.

BC31 The Board was disinclined to unnecessarily further extend the period to which these amendments are on issue before mandatory application, having made its key decisions on the amendments in 2012, and as the finalised amendments are largely as were exposed. Further, the Board noted that Australian Implementation Guidance to AASB 10 Consolidated Financial Statements relating to the application of control by not-for-profit entities had been issued by the Board in October 2013. The Board also noted that the forthcoming issue of an amending standard extending the scope of AASB 124 to not-for-profit public sector entities has been signalled in its publicly available work program. Accordingly, the Board decided that the amendments should apply to annual reporting periods beginning on or after 1 July 2016.

BC32 However, having regard to constituent concerns, the Board decided not to require comparative related party disclosures to be presented in the period of initial application of the amendments.



ASSESSMENT CRITERIA: In line with Council’s resolution, applications are assessed on their capacity to deliver economic and / or social benefit to the community and their alignment with Council’s strategic plan. Organisations were required to address these issues in their application process. Given the purpose of community organisations, and that grant applications are generally for up to $5000 only, the capacity of any project to deliver economic benefit is considered to be limited. For this reason economic weighting is given less that social weighting.

1. Economic / Social Benefit Weighting 50%

Criteria Parameters Comment

The Project will deliver economic benefit to the

community

Economic Weighting 20%, including supply of

adequate financial details

Score 0 – 10 contingent upon the economic benefit to the community 0 = no benefit 2 = Minimal contribution – will have minimal impact on the economy of the Shire 4 = Minor contribution – will have minor contribution to the economy of the Shire 6 = Intermediate contribution – will have some impact on the economy of the Shire 8 = Significant contribution – Will contribute significantly to the economy of the Shire 10 = Fundamental to the achievement of economic development within the Shire

Assess the contribution of the project to the economic development of the community To obtain weighting, multiply score by 2

The Project will deliver social benefit to the

community

Social Weighting 30%

Score 0 – 10 contingent upon the social benefit to the community 0 = no benefit 2 = minimal – will only be of benefit to the members of the applicant group 4 = minor – will benefit a small number of groups / community members 6 = intermediate – will provide benefit across a number of groups / community members 8 = significant – benefits will be across a large number of groups and community members 10 = major – benefits are community wide

Assess the impact on the community’s quality of life To obtain weighting, multiply score by 3

2. Strategic Alignment Weighting 50%

Criteria Parameters Comment

The project can demonstrate an alignment to the intent of the Shire of Collie Strategic Plan

2013-2022

Strategic Alignment Weighting 50%

Score 0 – 10 contingent upon alignment with the Strategic Plan. 0 = No alignment 2 = Minimal contribution - contributes to the achievement of a goal that underpins one Key Objective 4 = Minor contribution - contributes to the achievement of more than one goal of one or more Key Objectives 6 = Intermediate contribution - contributes to the achievement of an initiative that supports a Key Objective 8 = Significant contribution - contributes to the achievement of more than one initiative 10 = Major contribution - contributes directly to the achievement of goals and initiatives that underpin more than one Key Objective

Assesses the project’s strategic alignment, that is, whether it meets the strategic intent of one or more of the Key Objectives To obtain weighting, multiply score by 5.



PLANNING & SURVEY SOLUTIONS

®

0 20m 40m 60m

87.2

12

5

1137

6

8

CO

LLIE

RIV

ER

354

355

1003

~ 9085

1013

to be retainedExisting Buildings

4

9

40

222.1 10

2.7

154.3

159.7

34.3

98.4

107.3

74.2

83

84

82

98.4

900012.8416ha

7

9001

379.5

4

DomePower

2.0131ha

1.8413ha

116.4

8.9872ha

57.4

419.1

110.3

NOTE: This plan has been prepared for planning purposes. Areas, Contours and Dimensions shown are subject to survey

COPYRIGHT:

any form whatsover is prohibited

Unauthorised use of this document in

engagement for the commission.

and in accordance with the terms of

purpose for which it was commissioned

The document may only be used for the

property of HARLEY DYKSTRA.

This document is and shall remain the

BUNBURY OFFICE:

Kelmscott and Perth

Offices also at Albany, Busselton,

W: www.harleydykstra.com.au

E: [email protected]

T: 08 9792 6000 F: 08 9721 9611

Bunbury WA 6230

21 Spencer Street,

PLAN OF SUBDIVISION |Date 29/06/17

|Checked LB

|Drawn JPW

20226-05A|Plan No.

|Scale 1:2500@A3

|Revision A

47 Booth Street, COLLIE

Lot 9000 on DP 408483

®

BOOTH ST

REET

LEGEND

Existing Boundaries

Area of Subject Land

No of Existing Lots

No of Proposed Lots

LAND DETAILS

PROPOSAL DETAILS

Proposed Lot Boundaries

Local Goverment Area

Reticulated Water

Reticulated Sewer

Reticulated Gas

Telecommunications

Average Lot Size

Minimum Lot Size

Subject Land

Zoning

SERVICING INFORMATION (DBYD)

12.8416ha

1

3

4.282ha

Shire of Collie

Rural Residential

N/A

N/A

Underground Electricity

Overhead Electricity

51.8

29.3

1.8413ha



appendix 2 appendix 2 28/08/2017 shire of collie khushwant ... · eft21395 07/07/2017 ingal civil...

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