budget report 2018/19 · 2018-08-09 · budget report 2018/19 adopted by council 13 june 2018 page...

Budget Report 2018/19 Adopted by Council 13 June 2018

Content

Mayors and CEO's Introduction

Budget Reports

1. Link to the Council Plan

2. Services and service performance indicators

3. Financial statements

3.1 Comprehensive Income Statement

3.2 Balance Sheet

3.3 Statement of Changes in Equity

3.4 Statement of Cash Flows

3.5 Statement of Capital Works

3.6 Statement of Human Resources

4. Notes to the financial statements


4.2 Balance Sheet

4.3 Statement of changes in Equity


4.5 Capital works program

5. Financial Performance Indicators

Appendices

A1 Summary of New Initiatives

A2 Summary of Customer Fees and Charges

On 26 April 2017, Council approved the draft Budget Report for public display from 2 May to 30 May

Budget Report 2018/19 adopted by Council 13 June 2018

Mayor and CEO’s Introduction

Mayor’s Introduction

On behalf of the Macedon Ranges Shire Council I wish to present the 2018/19 Budget. This budget aligns with the Council Plan 2017-2027 (draft Year Two 2018-2019 Action Plan), which

identifies key priorities across three themes—liveability, sustainability and efficiency—and sets out the

range of initiatives we will undertake to achieve our priorities. More detail on our major 2018/19

initiatives is provided in Chapter 2.

We significantly increased spending on Council facilities and buildings, including a number of major

facility upgrades in partnership with the Victorian Government and our valuable community

organisations. We will also continue to maintain our extensive road network. Increased funding has been

allocated for statutory planning so we can meet the required timeframes for processing applications.

We have allocated funds to develop a Disability Action Plan to support the aims of the Disability

Discrimination Act. Resources will also be used to prepare a Reconciliation Action Plan to strengthen

relationships with traditional owners. Allocated funds to review our economic development strategy will

ensure we can continue to support the needs of local businesses and tourism.

We continue to include ways to reduce our environmental impact, such as more energy efficiency

measures on Council buildings and allocating funding to projects such as a trial community climate

change action plan, a trial solar waste compactor and investment in understanding our renewable

energy generation options.

In the 2018/19 Budget we will increase our support for local community groups to hold regular monthly

meetings in selected Council meeting rooms. This would allow not-for-profit groups based in the shire

to meet twelve times per year free of charge.

The budget demonstrates one of the many opportunities for people to have input into the decision

making process for the future of the shire. We received significant community feedback with 118

submissions. Through additional Commonwealth funding allocated in 2018/19 we have been able to

incorporate a number of changes to the draft budget that align to the community feedback and future

priority projects that otherwise may not have been funded in 2018/19.

These changes include increasing the pool of funds available for Master Planning, reductions in Museum

entry fees, further renewal works on Councils buildings at the Kyneton Museum, additional drainage and

roads works and funds for a community engagement and advocacy plan for the Macedon Ranges Sports

Precinct.

On behalf of all Councillors and staff, I would like to thank everyone for the time and effort put into

delivering the 2018/19 budget.

Cr Jennifer Anderson

Mayor

13 June 2018


Chief Executive Officer’s Summary

1.1 Introduction

The prepared budget responds to the environmental, infrastructure and social needs of our community. When

resources are limited it is essential that those resources are carefully allocated so we are able to achieve our

objectives and deliver services.

We work closely with the community in relation to improving our overall customer service and the quality of

our day-to-day service delivery including extensive road, bridge and footpath improvements. We also work

in partnership with our community to improve recreational and community amenities and preserve our natural

environment.

We recognise that we are planning for the future wellbeing of our community through the decisions we make

now. For responsible financial management we need to look at the long-term implications of what we do and

don’t do. On the following pages, the key budget information that many residents and ratepayers will want to

know is highlighted.

1.2 Balanced Budget

Each year we prepare and adopt a budget for the following financial year. It is our objective to prepare at a

minimum, a balanced budget where income from all sources equals expenditure. The 2018/19 Budget is

balanced as follows below –

Operating income $76.2 million

Capital Income $ 8.8 million

Total Income $85.0 million

Operating Expenditure $65.6 million

Capital Expenditure $19.4 million

Total Expenditure $85.0 million

The above summary includes transfers to and from financial reserves, loan redemption and interest. It

excludes non-cash items such as contributory non-monetary assets and depreciation. Also excluded is future

year funding for large projects that cross over into the next financial year.

1.3 Operating Income

Rates and charges are recognised as a significant source of revenue. Planning for rate increases is therefore

an important part of the resource planning process. The Victorian Government imposed rate capping policy

is a major factor.

It is also necessary to balance the importance of rate revenue as a funding source with community sensitivity

to rate increases, particularly given fluctuations in property valuations used for rating purposes, which are

recorded in the biennial General Valuations.

Further details on our Rating Strategy, which establishes a framework by which rates and charges will be

shared by the community, can be found in the Strategic Resource Plan.


Based on recent historical evidence, the long term forecast is that there will be about 1.5% growth each year

in our total revenue due to new subdivisions and new constructions. The corresponding increase in

population leads to an increase in the demand for our services. Experience has shown that the cost in

providing services to meet the increased demand is greater than the corresponding growth in rate revenue.

The total revenue that will be generated from rates, municipal charge and waste service charges in the

2018/19 Budget is almost $48.4 million, which is about 5.5% ($2.5 million) more than 2017/18. The increase

in waste service charges is higher than previous years as the current kerbside collection contract ends in

2018/19 and the expected costs under the new contract will be higher. Also the cost of recycling has

increased following China’s decision to stop the import of low quality mixed recyclable materials. The

kerbside collection charge is not part of rates and is not subject to the rate cap. There is no planned increase

in the municipal charge in line with the direction indicated in the draft update to the Local Government Act

which is being developed by the Victorian Government.

For property owners, rates and charges will increase, on average, by 4.2%. The average property value in

the shire is $584,026 and the following example is based upon the average:

2017/18 2018/19

Average Valuation $525,128 $584,026

General Rate in the Dollar $0.002965 $0.002735

General Rates $1,557 $1,597

Municipal Charge $212 $212

Garbage & Recycling Charge $273 $317

Garden Bin Charge $63 $68

Total $2,105 $2,194

Difference $89

Percentage increase 4.2%

The following chart compares the increase in rates and charges that has applied to most property owners

over six years. We have taken a reasonably consistent and responsible approach to increases in rates and

charges in the past and in 2018/19 has delivered a budget within the imposed cap (which excludes the

increase in waste charges).

Note – the increase in the rates and changes in 2018/19 is due to the rate cap increase and the additional

costs of waste and recycling mentioned above.

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

2013/14 2014/15 2015/16 2016/17 2017/18 2018/19

Annual increae in rates & charges


The latest official population for the Macedon Ranges Shire is 48,438 as at 2017 (source: ABS Estimated Resident Population 2017). Our population growth has been steady at around 2% per annum.

Our objective is to ensure that we are able to fund ongoing service delivery to at least the same quality and

quantity as we have done in the past. For us, this means that we need to be able to:

respond to greater service demands from residents

deal with growth in the population of residents

fund renewal of infrastructure and community assets

deal with the Victorian Government rating policy (refer section 1.7)

1.4 Operating Expenditure

The growth of our shire population, our facilities, our open spaces and our infrastructure, particularly footpaths,

continues to occur strongly and consistently. New subdivisions increase the costs of maintenance and cleaning

of public open spaces, stormwater drainage, footpaths and street sweeping.

The graph below shows the growth in our total operating expenditure between 2013/14 and 2018/19 (excluding

depreciation). The average growth in operating expenses during this period is 2.5% with part of this growth

being offset by higher user fees and operating grants as a result of increased usage of our services.

Our pursuit of operational efficiencies and quality services will ensure we continue to deliver value for money

to our ratepayers. Part 2 of the Budget Report provides a description of our services to the community, that is,

it provides an answer to the question, “What do I get for my rates”?

1.5 Capital Expenditure

Capital expenditure is an investment in assets, such as land, buildings, infrastructure and major plant and

equipment.

Capital investment is primarily on the construction of buildings, roads, drains, footpaths and bridges. It also

includes the purchase of land, major plant and equipment, vehicles, IT systems and playgrounds.


We have a long term Capital Works Plan to guide our planning and decision making. It is a plan to ensure

that, in the future, we will be able to afford what we would like to do.

Despite the plan, our capital expenditure fluctuates from year to year mainly due to the fluctuating availability

of government grants. The following chart compares this expenditure between 2013/14 and 2018/19.

Note – the 2017/18 and 2018/19 totals are for budgeted new works.

The total planned capital expenditure that will occur during 2018/19 will be $24.6 million, of which $19.4 million

will be new budgeted expenditure and $5.2 million is budgeted expenditure from 2017/18, which we estimate

will be carried forward to 2018/19.

At the end of each financial year there are projects that are incomplete because they could not be undertaken

neatly between 1 July and 30 June. This could be due to a variety of factors including planning, community

consultation, objections, tendering, the success of grant applications, contracting and the magnitude of the

project.

1.6 Funding Sources for Capital expenditure

The analysis of Capital Works can be found in section 4.5. It shows that there will be new capital expenditure

of $19.4 million in 2018/19, which will be funded as follows:

1.6.1. Grants

The level of capital works fluctuates significantly from year to year depending on which grants the government

invites applications. We will apply for (or have been allocated) government grants of $5.9 million for projects

in 2018/19.

1.6.2. New Loans

The budget currently forecasts that one new loan for $0.7m will be required in 2018/19. These loans will assist

in the funding of the Kyneton early learning centre stage 1 ($0.2m loan) and the New Gisborne sports fields

stage 1 which is part of the Macedon Ranges Sports precinct ($0.5m loan).

1.6.3. Financial Reserves and Asset sales

We maintain financial reserves for specific purposes in accordance with our financial reserves policy. Asset

sales mainly relate to plant (tracks, graders, etc.) and fleet replacements. The budget includes an allocation of

$2.1 million from the financial reserves and asset sales.


1.6.4. Contributions

A number of contributions have been outlined within the 2018/19 budget including $0.16m for capital works

projects (see section 4.5.2 for details).

1.6.5. Rates and charges

We will allocate $10.6 million of 2018/19 rate revenue to new capital expenditure. This is an increase of $1.9m

from 2017/18.

1.7 Victorian Government’s Rating Policy

In 2015, the Victorian Government established the Fair Go Rates System, a legislative framework which, from

the 2016/17 financial year, limited the annual increase in local government rates and municipal charges.

Under the Fair Go Rates System, local councils are not able to increase the average ratepayers rates and

municipal charge by more than the average rate cap (unless they successfully apply to the Essential Services

Commission for a higher cap).

The Victorian Government sets the average rate cap on the change in the consumer price index over the

financial year to which the rate cap relates, plus or minus any adjustment, which may take into account factors

such as wage pressures or efficiency dividends. In 2018/19 we have chosen not to apply for a higher cap.

In 2018/19, the average rate cap means that the average ratepayer’s rates and municipal charge must not

increase by more than 2.25%.

1.8 Conclusion

This budget seeks to address the community’s priorities through an increase in overall capital expenditure

within a 2.25% rate increase whilst continuing to provide quality works and services. This includes an increase

of more than $1 million in renewal expenditure on Councils facilities and buildings and continued investment

in foot and cycle path connectivity and energy efficiency in Council buildings

I encourage you to take a look at the Budget Report to see the extensive support for and partnership with our

community.

Dale Thornton

Acting Chief Executive Officer

13 June 2018


1.9 Budget Report Background

1.9.1 Introduction

Each year we prepare and adopt a budget for the following financial year in accordance with the Local

Government Act and the Local Government (Finance and Reporting) Regulations. We begin budgeting in

November by reviewing the proposed projects in the long term capital works plan and the available sources

of corresponding income such as grants and loans. During December and January, we prepare Business

Cases for Capital Projects and New Initiatives. Councillors become involved in the budget process during

February. During Councillor Workshops in March, Councillors consider the capital projects and major

initiatives that should be undertaken. Councillors also consider loans, rates, waste charges and customer

fees that are required to fund the ongoing services and new projects. The draft Budget Report was written

during March and April. It is updated in June with any changes to the final budget following a submission

process.

1.9.2 Public Display and Comments (Submissions)

On 18 April 2018, Council approved the draft Budget Report for public display. Council invited feedback from

the community by placing public notice in local newspapers and on its website. The draft Budget Report was

on display from Tuesday 24 April to Tuesday 22 May 2018. Full details on the process of making a

submission and hearing submissions were available in the draft Report.

1.9.3 Submissions and Hearing of Submitters

Council received 118 submissions. One of the most popular subjects was support for the budget inclusion of

funding for the Kyneton Tennis Club lighting and court development project (39 submissions). There were

38 submission that did not support the review of the Local Law in relation to recreational vehicles. The project

to demolish the old Woodend squash courts was supported by 10 submitters. The remaining submissions

were on a variety of issues including adjustment to fees and staffing at the Kyneton Museum, fencing for

Stanley Park Macedon, funding to support the “campaign” in regard to the Macedon Ranges Sports precinct,

improvements to facilities at the Macedon Ranges Croquet club, funding for an electronic scoreboard at

Romsey and more support for environmental initiatives and heritage in the Shire.

All submissions were acknowledged and all Submitters were advised of the process and privacy for dealing

with submissions. The submissions were included in their entirety as attachments to the agenda for the

Council Meeting held on 30 May 2018. However, in accordance with privacy principles, the Submitters

names, addresses and telephone numbers were redacted from the submissions. Thirteen submitters

appeared before Council and made a verbal presentation in support of their submission

1.9.4 Amendments and Adoption

At the Council Meeting on 13 June 2018, Council considered the submissions and in response to the

community feedback, Council made a number of changes to the budget including the renewal works at the

Kyneton museum, additional funding for roadworks in Edgecombe Street Kyneton and funding to support a

community engagement and advocacy plan in relation to the Macedon Ranges sport precinct. These

changes were funded predominantly from a higher level of financial assistance grants following advice from

the Federal Government, received after the draft budget was adopted. The project to review the Local Law

in relation to recreational vehicles was removed from the budget in response to the community feedback.

As a result of a higher increase in property values than forecasted in the budget that was endorsed 13 June

2018, the rate in the dollar needed to be adjusted so that the actual rates collected were in line with the

budgeted revenue and the rate cap. Council adopted the revised rates at is 25 July 2018 meeting. Section


4.1 was updated to reflect the adjusted rate in the dollar and valuation figures. This was an administrative

change and there was no other impact on the adopted budget.

1.9.5 Financial statements

The Budget Report includes the Budgeted Financial Statements shown in Part 3 of this document. These

statements have been prepared for the year ending 30 June 2019 in accordance with the Local Government

Model Financial Report prepared by Chartered Accountants Australia and New Zealand.

1.9.6 Planning and Reporting Framework

The Council Plan, Strategic Resource Plan, Budget Report and Annual Report fit within the Planning,

Performance and Reporting Framework as follows –

The Council Plan sets out Council’s Priorities for its four year term of office. It is reviewed annually, when

we set new Actions upon which we will measure the achievement of those priorities.

The Strategic Resource Plan is the medium-term financial plan. It is also reviewed annually and expresses

the financial and non-financial resources that we requires to achieve our priorities.

The Budget Report is the short-term plan which specifies the resources required to fund our services and

initiatives over the next 12 months.

The Quarterly Report, which is not shown in the above diagram, is produced four times per year and

provides the community with a report on the progress that was made in the previous 3 months.

The Annual Report is published in September each year and provides the community with a comprehensive

report of our operations, performance and finances in the previous financial year.

Council Plan Strategic objectives Strategies Strategic indicators

Strategic Resource Plan Financial statements Non-financial resources

Budget Report Financial statements Services and initiatives Service outcome indicators Major initiatives

Annual Report Report of operations

-Service performance -Major initiatives -Governance & management

Financial statements -Financial statements -Capital works statement -Notes

Performance statement -Service performance outcomes -Financial performance -Sustainable capacity

Community engagement


1.9.7 Legislative Requirements

The “Planning and Accountability” requirements are found in Part 6 of the Local Government Act [the Act]. In

this Part of the Act, the Victorian Parliament requires local councils to prepare a Council Plan; a Strategic

Resource Plan; a Budget Report and an Annual Report.

The Budget Report complies with the requirements of the Act, which are briefly itemised below.

Section 127 of the Act states Council must ensure the budget contains:

1. Financial statements in the form set out in the Local Government Model Financial Report

2. A description of the services and initiatives to be funded in the budget

3. A statement as to how those services and initiatives will contribute to achieving the strategic

objectives specified in the Council Plan

4. The major initiatives

5. The indicators and measures of our service performance, financial performance and sustainable

capacity, the results of which will be reported in our Performance Statement as part of our Annual

Report 2018/19 (to be published in September 2019)

6. Details of the differential rates.

Section 129 requires Council to give public notice of the draft Budget Report; place the draft Budget Report

on public display; and invite submissions. Section 223 gives a person the right to make a submission and be

heard in support of their submission.

Section 158 requires Council to declare the amount, which it intends to raise by rates. Section 159 permits

Council to declare a municipal charge to cover the governance costs of Council. Section 161 permits Council

to raise rates by the application of differential rates and requires Council to provide an explanation of the

differential rates. Section 162 permits Council to declare service charges for the collection and disposal of

waste.

Regulation 9 requires Council to include the following financial statements in the Budget Report and in the

form set out in the Local Government Model Financial report:

1) Budgeted Comprehensive Income Statement

2) Budgeted Balance Sheet

3) Budgeted Statement of Changes in Equity

4) Budgeted Statement of Cash Flows

5) Budgeted Statement of Capital Works.

Regulation 10 requires Council to include the following information in the Budget Report:

1) Itemised summary of capital expenditure and funding sources

2) Statement of human resources and a summary of expenditure incurred in employing staff

3) Summary of borrowings

4) Itemised summary of rates and charges.


2. Services and service performance indicators

Our “Council Plan” includes five priorities that define our focus for the future.

Part 2 of our Budget Report is presented so that it aligns to those five priorities.

The information within Part 2 demonstrates how we hold ourselves accountable to our Ratepayers and

Residents. Under each Priority there is:

1. A description of our services, which are funded in the budget

2. A description of our major initiatives, which are funded in the budget

3. A statement as to how those services and initiatives will contribute to achieving the priority

4. The Victorian Government’s indicators and measures of our service performance; the results of which

will be reported in the Performance Statement in our Annual Report 2018/19, which will be published in

September 2019.

At the conclusion of Part 2 is a high level summary of the budgeted income we expect to generate from all

sources and the expenditure that will be incurred in achieving our priorities. The high level summary includes

transfers to and from financial reserves, loans, loan redemption and interest. It excludes non-cash items such

as non-monetary assets and depreciation and excludes incomplete capital projects that will be carried

forward from 2017/18 to 2018/19.


2.1 Priority – Promote Health and Wellbeing

Why is this a priority

We want Macedon Ranges residents to be mentally and physically healthy and active.

Description of services:

Aged and Early Years

1. We provide Early Years Services including management of eight kindergartens, which provide

programs to about 750 children.

2. We provide Maternal and Child Health support for up to 600 new babies and their families each year.

Our nurse’s conduct almost 4,300 key age and stage consultations each year for infants and children

aged 0-6 years.’

3. We deliver Home and Community Care services to over 1,000 residents, across domestic services,

personal care, respite care, delivered meals and home maintenance. We also manage and support

about 80 Volunteers.

Youth, Community and Culture

1. We provide research and local demographics and develop social policy. We monitor and report on

progress against objectives in the Health and Wellbeing Plan.

2. We are part of the Goldfields Library Corporation and provide libraries in Gisborne, Kyneton, Woodend

and Romsey.

3. We work in partnerships with community groups to deliver local projects that improve community

wellbeing and respond to community and social needs.

4. We provide a variety of programs such as Youth Spaces, Live4Life, Youth leadership and Music in the

Sticks to over 3,000 young people each year.

5. We present a program of performance, visual arts, cultural and heritage events, in five venues, which

are attended by over 45,000 residents and visitors each year.

6. We provide volunteer opportunities to encourage community connection.

Recreation

1. Each week, we deliver 55 fitness and aquatic classes. We provide learn to swim classes for over 2,400

children. There are about 150,000 participations in indoor leisure centres every year and over 9,000

visits to the outdoor pools over summer. In total we cater for over 510,000 visits to our aquatic and

leisure facilities.

2. We manage Hanging Rock for conservation, picnicking, sightseeing, local sport and recreational

activities plus a small number of major events including the annual car club picnic and internationally

recognised concerts.

3. We manage 20 sporting reserves which are made available to 47 seasonal user groups and we provide

assistance to 133 sporting clubs. We manage numerous facilities including 81 tennis courts, 40

playgrounds, nine lawn bowling rinks, seven equestrian areas, five skate parks, and three BMX tracks.

Public Health and Safety

1. Our immunisation programs protect people from many infectious diseases. The program is run over

five preschool sessions in Gisborne, Kyneton, Woodend, Riddells Creek and Romsey. The school

program involves three visits to seven secondary colleges.

2. We respond to matters relating to domestic pets, livestock, disturbances, littering and parking offences

to enhance and protect community safety. We register and record over 14,000 dogs and cats.


2.1 Priority – Promote Health and Wellbeing (Continued)

3. We provide services that assist keep our community safe through providing 19 school crossing

services, wastewater management and compliance with food legislation via over 280 class 1 and class

2 food safety assessments annually.

Description of major initiatives:

Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Promoting Health

and Wellbeing include the following:

Ongoing demonstration of leadership in the advancement of gender equality inclusive of

implementing the newly developed Organisational Gender Equality Action Plan and the development

of female friendly change rooms at Kyneton Showgrounds Number 2 Oval change rooms and

Gardiner Reserve Change rooms.

Pursue funding for Stage one of the Woodend to Hepburn rail trail, including seeking a 2018/19 commitment of $500,000.

Continue to contribute staff resources that work with communities to promote safety, equal and

respectful relationships and opportunities for empowerment including through the establishment of

an Elder Abuse Prevention Network.

To demonstrate the commitment to promoting diversity, inclusion and community awareness, the

budget has allocated $20,000 to participation in those awareness or recognition days which align

with our identified social, health and wellbeing priorities, including mental health, gender equality,

indigenous culture, healthy eating, community safety, volunteering, participating in arts and culture

and socio-economic disadvantage.

Expending $29,500 to develop a Reconciliation Action Plan to provide a strategic framework to

strengthen relationships with traditional owners, build the Organisation’s cross-cultural competence

and support broader reconciliation throughout the shire.

Continue to support community awareness and resilience in relation to mental health through support for the activities of the Macedon Ranges Suicide Prevention Group (MRSPAG). Council provides council officer support along with a yearly contribution of $5,000 which assists MRSPAG in the delivery of actions to the Macedon Ranges community including support for the annual walk, increasing their evidence base, peer and community support at events highlighting mental health and or suicide prevention and training development opportunities to increase the capacity of MRSPAG to continue to upskill and increase their knowledge base.

We will continue to develop the skills and engagement of young people by allocating $15,000 for

casual employment of the Youth Strategy co-designer group to engage them to assist with the

facilitation of identified consultations throughout 2018-19.

We are contributing $350,000 (inclusive on external grants) to the construction of a changing place facility in

Gisborne to provide benefit to people with disabilities, their families and carers.

$25,000 is allocated to complete a Disability Action Plan that documents the policies and programs that would

be implemented to support the aims of the Disability Discrimination Act.

In order to be informed regarding the impacts of aged care industry changes $50,000 has been allocated to

provide localised market analysis and seek independent advice on the capacity of providers to meet the

Commonwealth Home Support program and Home and Community Care program for younger people needs

in the shire.

We will also continue to undertake a significant construction program for community, sport and recreation purposes, the details of which can be found in section 4.5.


2.1 Priority – Promote Health and Wellbeing (Continued) Funding has been allocated for three capital projects in partnership with the community –

1. Gisborne Tennis Club – contribution of $50,000 towards lighting and court development;

2. Kyneton Soccer Club – contribution of $50,000 towards lighting in Barkly Square; and

3. Malmsbury Cricket Club – contribution of $20,000 towards cricket ground upgrades.

In addition to this, $50,000 of funding has been allocated to implementing additional actions of the Walking

and Cycling Strategy including safety signage and other supporting infrastructure to paths and trails.

We will make a $200,000 investment to leverage Victorian Government funding for the construction of a

Kyneton Early Learning Centre.

$40,000 of funding will be allocated to refurbishing facilities at the Kyneton Pound to better cater for livestock

and horses welfare when seized by local laws officers.

Statement of how we achieve our priority:

We promote the planning, development and provision of programs that build community well-being and

capacity in the shire. We will do this by delivering services and programs across the shire and partnering with

other agencies to influence and advocate on behalf of the community.

We support families and help children grow, learn and develop in a safe and caring environment through

provision of high quality kindergarten programs and Maternal and Child Health (MCH) services. We also

support residents who are aged, assisting them to maintain independence, participate in community life and

be actively involved in decisions about their support and care needs.

We are responsible for the planning, development, operation, maintenance and support of sporting and

recreational opportunities. The opportunity to participate in formal and informal health and recreation

activities is important to people of all ages and abilities.

We recognise the importance of the natural environment and public open spaces that also contribute to

positive mental and physical health outcomes.

We believe that these services should ensure that our community is inclusive and connected and enjoys

strong mental and physical health and wellbeing.

We are responsible for activities and projects that focus on protecting and enhancing community safety

through education and enforcement. In particular this relates to local laws and animal control including

dangerous dogs. We are also responsible for school crossings, waste water management, food legislation,

immunisation and public health.

Macedon Ranges is a high fire risk area and we are responsible for ensuring residents remove fire hazards

from their property and that we are to assist with emergencies when they happen and provide assistance to

affected residents.


2.1 Priority – Promote Health and Wellbeing (Continued)

Indicator and measure of our service performance:

The Victorian Government’s indicators and measures of our service performance:

Service Indicator Performance Measure

Maternal and Child

Health (1)

Participation Participation in MCH key ages and stages visits.

(Percentage of children attending the MCH key ages and

stages visits)

Maternal and Child

Health (2)

Participation Participation in MCH key ages and stages visits by Aboriginal

children.

(Percentage of Aboriginal children attending the MCH key ages

and stages visits)

Libraries Participation Active library members.

(Percentage of the municipal population that are active library

members)

Pool Facilities Utilisation Utilisation of pool facilities.

(The number of visits to pool facilities per head of municipal

population)

Animal Management Health and

safety

Animal management prosecutions.

(Number of successful animal management prosecutions)

Food safety Health and

safety

Critical and major non-compliance notifications.

(Percentage of critical and major non-compliance notifications

that are followed up by Council)


2.2 Priority – Protect the Natural Environment


We want to lead by example and improve environmental outcomes in all aspects of life.


1. We develop policies, strategies and plans to achieve sustainable environmental outcomes.

2. We manage our conservation reserves and roadside vegetation, including management of weed

control programs and implementing Environmental Management Plans.

3. We work with the community, Landcare and “Friends of” groups by providing financial and in kind

support, delivering public forums, events and a monthly Environment newsletter.


Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Protecting the

Natural Environment include the following:

Enhance waterways and water catchment quality including the delivery of the Gisborne Water

Sensitive Urban Design project by contributing $55,000 to seek a matching grant from Melbourne

Water.

Two actions identified in the Domestic Animal Management Plan will be the investigation of the

introduction of a cat curfew and the investigation of an order that identifies dog on and off lead areas

in the shire including regulatory requirements. $35,000 has been allocated to achieve this outcome

including the required community consultation.

Continue to contribute staff resources to the completion of the Hanging Rock Master Plan.

Continue to contribute staff resources to finalisation of the Macedon Ranges Biodiversity Strategy.

Deliver the Magnet Hill and Gisborne Marshlands Environmental Management Plan.

Deliver agreed milestones on the Macedon Ranges Significant Landscapes Study.

To ensure we are informed about long-term energy requirements, especially options relating to

renewable energy, invest $25,000 to engage external expertise to assess the costs, benefits and

implications of directly investing in large-scale renewable energy.

A commitment of $18,000 to a pilot community climate change action planning project that will involve

working with a local community to develop a local plan for climate change action. This will involve a

series of facilitated workshops to identify objectives, build participant capacity around climate

change, project management and community engagement and identify actions the community

wishes to pursue. The outcomes from the workshops will then be documented in a local climate

change action plan.

There is a strong focus on environmental initiatives in 2018/19 including:

Commencing implementation actions identified in the Gisborne Botanical Gardens masterplan including

$26,000 on works which could include improvements to entrances, installation of furniture and signage,

planting of native trees and plants in selected areas of the gardens based on the recommended plant

zones, plant labelling and landscape re-profiling to deal with drainage issues.

Ongoing commitment to energy efficiency on Council buildings via a $135,000 contribution to solar and

energy efficiency works in next year’s budget.

A $15,000 investment in the expansion of the existing weed program to include Chilean Needle-grass

(CNG) control. CNG is declared as a ‘restricted’ noxious weed under the Catchment and Land Protection

Act 1994. The grass is highly invasive, is not palatable to stock and can seriously injure stock and other

animals. The new initiative will target CNG infestations on our managed roadsides and reserves.

Funding of $89,000 for the recruitment of a Bushlands Reserve Officer to assist with the implementation

of environmental management plans (EMP’s) and action plans for our bushland and conservation

reserves (excluding Hanging Rock).


2.2 Priority – Protect the Natural Environment (Continued)

Investment in the Landcare network partnership that will enhance the capacity of the shire’s two

networks’ to work on projects and programs that deliver joint benefits to us and Landcare. These

programs may include workshops, property visits and/or development of communications materials such

as booklets and brochures. The program allocates $10,000 to each of the two networks operating in the

shire, totalling $20,000.

The trial of a $15,000 solar compactor for waste and recycling involving a concerted campaign to promote

improved waste management to help ensure that waste is managed responsibly.

The installation of irrigation using recycled water at the Kyneton Botanic Gardens costing $25,000.


We provide best practice environmental advice and advocacy. These services should ensure that we

effectively protect and enhance the natural environment and landscape.

We will also undertake on-ground improvements at our high conservation roadsides and bushland reserves,

and deliver energy efficiency improvements on our buildings.

Indicator and measure of our service performance –

The Victorian Government does not have an indicator and measure of protecting the natural environment.


2.3 Priority – Improve the Built Environment


We want to manage infrastructure in a sustainable and efficient way that supports the delivery of

services to our residents and visitors, now and into the future.


Assets

1. We provide accurate, up to date data on our infrastructure assets to ensure informed decision-making

and improve the efficiency with which we manage our infrastructure.

2. We revalue the infrastructure assets in accordance with relevant Australian Accounting Standards and

other Victorian Government requirements to ensure a direct link with our financial position and

Strategic Resource Plan.

3. We develop appropriate processes and procedures in asset management and financial sustainability

in accordance with the defined national and state frameworks.

Infrastructure and Projects

1. We investigate the best possible solution for our roads, stormwater drainage, footpaths, bridges,

buildings and street lighting and prepare designs that provide value for money whilst conforming to

latest standards and industry best practice.

2. We assess developments and projects proposed by developers and ensure they comply with

relevant Australian Standards, Manuals and our engineering guidelines, and we supervise the

delivery of those works ensuring future generations inherit good quality infrastructure.

3. We provide project management for capital works projects related to our buildings as well as open-

space infrastructure.

4. We inspect, maintain and repair over 480 buildings and structures.

Operations

1. We manage the weekly kerbside collection of garbage and recycling to over 18,000 residences across

the shire and green waste to 9,800 residences within township areas.

2. We undertake maintenance, renewal, upgrades and new construction works on the network of roads,

paths, bridges, drains and kerb and channel.

3. We maintain our iconic street trees, recreation reserves, sporting fields, botanic gardens, playgrounds,

public open spaces and bushland reserves for social and environmental values.

Legislative Compliance

1. We conduct fire hazard inspections on private property within the township areas to identify fire risks

to community safety. We manage the slashing of over 1000 kilometres of roadsides to reduce the risk

of a fire starting and spreading.

Planning

1. We provide statutory planning information, advice and assessment. We process about 1,000 planning

applications and deal with about 10,000 enquiries each year. We also maintain and manage the

relationships with over 20 statutory and advisory agencies directly involved in the planning permit

application process.

2. We control the building regulation and permit process and we provide professional building permits

and advice to residents and builders. We are also responsible for statutory building compliance and

building safety matters for both the residents and visitors.


2.3 Priority – Improve the Built Environment (Continued)

3. We provide a planning enforcement service for the benefit of all residents, which ensures compliance

with planning controls and planning permit conditions. Our compliance officer responds to concerns

and monitors compliance with permit conditions, which is a significant task considering over 10,000

assessments were undertaken over the last 10 years.

4. We provide a Heritage Advisory Service which assists the community and staff in assessing heritage

value.

5. We develop policies, strategies and plans to manage growth and development in suitable locations

and to achieve sustainable environmental, economic and social outcomes.

6. We convert policies into the formal decision making framework such as planning scheme

amendments.


Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Improving the

Built Environment include the following:

Meet current renewal demand requirements through the delivery of the $2.112 million building

renewal capital works program.

Increase cycling and pedestrian connectivity within the shire by delivering the $715,000 footpath

construction program.

Seek funding for stage 1 of the New Gisborne Regional sports fields through a $500,000 budget

commitment in 2018/19.

Contribute $30,000 to a review of the Romsey Structure Plan in conjunction with a requested

Victorian Government contribution.

Continue to allocate resources to complete the Gisborne Structure Plan (incorporating

Neighbourhood Character Study) and Town Centre Urban Design Framework Plan.

Continue to allocate resources to implement the 2017 Heritage study for Kyneton and Gisborne into

the Macedon Ranges Planning Scheme and deliver the heritage study for Woodend, Lancefield,

Macedon and Mount Macedon.

Continue to allocate resources to complete the Kyneton Airfield Masterplan subject to the finalisation

of the proposed Local Law and Airfield Operations Manual.

To ensure we are informed about future asset renewal requirements, $40,000 is committed to a detailed

review of the current seniors housing units to determine the timeframes to either replace the units or

undertake major renewal works.

Significant funding is proposed in the 2018/19 budget in regards to the renewal of our buildings. This program

will cover a range of our facilities that are on our priority list for renewal. More specifically we will also invest

Council funds and money received from grants in the following highlighted upgrades of our facilities:

Gardiner Reserve Change rooms funding of $650,000 (including grants) to upgrade current change

rooms to create a female friendly facility, including new showers and toilets, the inclusion of unisex

umpire’s facilities and an accessible public toilet.

$400,000 (including grants and club contributions) of funding for Barkly Square lighting in Kyneton

to redevelop the sports ground lighting to provide Australian standard lux levels. The current

inadequate lighting will be replaced with a system that illuminates the entire playing surface.

Works totalling $350,000 (including grants) to redevelop existing showers and toilets at the Kyneton

Showgrounds #2 pavilion to better cater for female and junior participation and to provide new unisex

umpires change room facilities.

Gisborne Tennis Club lighting and court redevelopment funding of $300,000 (including grants and club contributions) to install Australian standard lighting as well as upgrading the surface of two courts at the Gisborne Tennis Club.



Lauriston Hall refurbishment with $100,000 allocated in conjunction with a government grant of

$50,000 to provide repairs to roof, electrical upgrade, repairs to ceiling, replace weatherboards,

provide parking and to rebuild stairs including new ramps for accessibility.

$90,000 (including contributions) at the Gisborne stadium to replace the wall cladding with a stronger

material to prevent further damage from sports such as futsal.

Ongoing programs to upgrade and renew our parks infrastructure ($60,000) and renew our

playground facilities ($50,000).

We have also committed $180,000 of funding to the completion of works at the Kyneton Tennis Courts,

following a significant identified cost pressure during 2017/18.

Whilst ensuring our existing buildings are renewed, funding is also allocated to removing assets that are no

longer required, reducing our asset renewal gap:

$100,000 for the demolition of the Woodened squash court buildings

$50,000 for the demolition of the house on the Kyneton Botanic Gardens site

$50,000 for the demolition of the old pool sheds on our remaining land

$30,000 for the removal of a portable building on the Tylden reserve.

To plan for, develop and maintain infrastructure to support the needs of local communities we will continue

to undertake a significant construction program for roads, bridges, footpaths, drains and building renewal,

the details of which can be found in section 4.5.4.

New plant will replace existing plant, which has completed its planned life cycle within our ten year plant

replacement program.

To protect and maintain the integrity of townships within a context of population growth we will review the

structure plans for Gisborne and Romsey. We will also continue to plan for the expected growth in Kyneton.

Note – all works figures above reflect the total budgeted cost of the works which will be funded from mix of

grants, contributions and Council funds. Further details of the breakdown of funding can be found in section

4.5.2.


We are responsible for the efficient and effective planning and asset management of civil infrastructure.

We provide project management services for our major capital works to ensure our facilities and infrastructure

meet current and future needs by balancing available funding with scope and quality.

We provide advice and supervision to private developers on the infrastructure standards that must be

incorporated in any subdivisions and other developments.

We construct new infrastructure and most importantly we manage approximately 1,650km of roads, 190km

of footpaths, 143 road bridges and major culverts, 60 footbridges, 485 buildings and structures including 22

community centres and halls, 3 transfer stations plus an airfield and a saleyard. Our priority is to repair and

refurbish existing facilities before funding new ones.

We provide advice to prospective purchasers, applicants and other interested parties about land

development practices and environmental protection.

We are responsible for implementation of the Macedon Ranges Planning Scheme as well as land use

planning and control and building regulation. These services should ensure that our lifestyle, culture and



sense of place are strengthened by best practice planning and development. This should also ensure that

our infrastructure will support the needs of future generations.


Victorian Government’s indicators and measures of our service performance:

Service Indicator Measure

Statutory

planning

Decision

making

Council planning decisions upheld at VCAT.

(Percentage of planning application decisions subject to review by

VCAT and that were upheld in favour of the Council)

Roads Satisfaction Satisfaction with sealed local roads

(Community satisfaction rating out of 100 with how Council has

performed on the condition of sealed local roads)

Waste

collection

Waste

diversion

Kerbside collection waste diverted from landfill

(Percentage of garbage, recyclables and green organics collected

from kerbside bins that is diverted from landfill)


2.4 Priority – Enhance the Social and Economic Environment


We want to encourage and support the social and economic development of the shire.


1. We deliver an annual program of around 20 training, seminar and networking opportunities for

business in the Macedon Ranges.

2. We provide visitor services including two accredited Visitor Information Centres and other information

outlets.

3. We provide support for volunteers across many aspects of life throughout the shire.

4. We turn policy into action, for example, through implementation of the Economic Development

Strategy, Agribusiness Plan and Tourism Industry Strategic Plan.

5. We provide resources and assistance to local events, business and tourism groups and networks in

support of economic development activity.


Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Enhancing the

Social and Economic Environment include the following:

A $60,000 allocation towards the review and update of our Economic Development Strategy which

focuses on the needs and future direction of business, agriculture and tourism in the Macedon

Ranges.

Continue to allocate resources to complete the Gisborne Business Park Development Plan.

Continue to allocate resources for consideration of implementation of the Farming Zone Strategy into

the Macedon Ranges Planning Scheme.

Continue to allocate resources to build connections that support the creative economy through

professional development and networking opportunities for artists and crafts people.

Provide staff resources to undertake a review of the known existing Places of Assembly by targeted

reviews throughout the municipality by consultative means to ensure compliance with the Macedon

Ranges Planning Scheme.

In line with the Tokai Sister City agreement action plan, develop an art exchange program for Macedon

Ranges artists ($5,000) and complete delegation visit to Tokai city to review continuation of the sister city

agreement ($8,000).

Allocate $28,000 in additional resources to economic development and tourism activities that are currently

not able to be regularly achieved including support for tourism events, conference proposals and co-

ordinating, supporting and advocating existing agreements.

Provide $10,000 for new flag poles at both major administrative offices of Kyneton and Gisborne, to

accommodate the diverse presentation of flags.

Notably the budget includes an allocation for supporting tourism businesses in line with what has been

provided to Daylesford Macedon Ranges Tourism Board in the past. This commitment is under regular review

in terms of its effectiveness to Council.


2.4 Priority – Enhance the Social and Economic Environment (Continued)

To recognise and reward the high standard of businesses within the Macedon Ranges, we will again run the

2019 Macedon Ranges Business Awards.


We will foster and encourage the expansion and diversification of existing businesses and industry sectors

and actively support the attraction of sustainable new businesses. We will also work in partnership with

various business groups and forums to maximise employment opportunities and to capitalise on the

economic benefits of tourism. We improve the job prospects of young people by offering trainee and student

placement opportunities.

Where appropriate we will cooperate with the telecommunications sector to reduce mobile phone blackspots

and advocate to government for further communications infrastructure for our shire.

These services should ensure that the economy of Macedon Ranges remains diverse, strong and

prosperous.


The Victorian Government does not have an indicator and measure of social and economic environment.


2.5 Priority – Deliver Strong and Reliable Government


We want our community to have confidence in the way we govern and make decisions.


Council and Customer Service

1. We provide first point of contact customer services at four offices and manage in excess of 63,000

telephone calls each year. We also receipt payments, sell Kyneton Town Hall performance tickets,

register Planning and Building applications and issue disabled persons parking permits.

2. We support our elected Councillors in performing their role and the decision making process including

Council Meetings, Assemblies of Councillors, Australia Day events and Citizenship Ceremonies.

3. We provide in excess of 250 media releases, produce and distribute five ShireLife newsletters and the

Annual Report each year and manage the website and social media channels.

4. We administer approximately 25 applications under the Small Community Grants Scheme.

Finance

1. We pay more than 17,000 supplier invoices annually. The purchasing of goods and services is based

on our Procurement Policy which aims to be open and transparent and deliver value for money.

2. We produce the financial information for the Budget Report, Strategic Resource Plan, Quarterly

Reports and Annual Report according to the requirements of Accounting Standards, the Local

Government Act and Best Practice reporting. We also provide commentary to help our community

understand our financial performance and position.

3. We issue more than 80,000 rate instalments notices annually and carefully undertake the collection

process. We produce valuations for over 22,000 properties every two years and undertake about 1,500

supplementary valuations each year.

4. We buy and/or sell about three of our properties (land and buildings) each year and we also lease over

100 properties to tenants for a variety of purposes, predominantly for community and recreational

activities and a small amount of commercial arrangements.

Tendering

We publically invite tenders from suitably experienced contractors for about 50 major contracts each year.

Organisational Development

1. We provide advice and leadership across the organisation to support staff in their effort to deliver

excellent service to our community. This includes a Staff Performance and Development Scheme.

2. We oversee the recruitment and induction of new staff including a training program to ensure familiarity

with organisational systems.

3. We coordinate training in workplace health and safety including the prevention of bullying and fraud.

4. We undertake and facilitate risk assessments to reduce the likelihood of incidents and identify and

implement measures to improve our WorkCover performance.

5. We provide industrial advice to ensure legislative compliance, including negotiation of Enterprise

Agreements, Dispute Resolution and preparation of contracts of employment.

6. We train our volunteers on OH&S and other relevant skills as appropriate to their involvement in the

community.


2.5 Priority – Deliver Strong and Reliable Government (Continued)

Information and Communications

1. We provide and support an IT environment which consists of 65 servers and 358 desktop computers

across 31 facilities within the shire.

2. We classify and register about 70,000 items of incoming mail each year in accordance with the Public

Records Act 1973.

3. We maintain a Geographic Information System that provides thousands of layers of spatial data

covering more than 100 different themes. The system is accessible by all staff and a simplified version

is also available through our website.

Internal Reviews

We undertake four reviews each year of different operational areas to identify the degree of internal control,

level of legislative compliance and where improvements can be made.

Advocacy

1. We deliver additional benefits to the Macedon Ranges Shire through leadership and collaboration.

2. We demonstrate the highest standards of civic and community leadership.

3. We advocate for and promote regional solutions.


Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Delivering Strong

and Reliable Government include:

Provide funding for additional Statutory Planning Resources for application processing ($82,000)

and administration ($65,000) that will enable an improvement in decision deliveries within statutory

timeframes set by the Planning and Environment Act 1987.

Ensure staff resources have a focus on strengthening interdepartmental and cross-organisational

relationships to ensure early linkages.

Continue to provide Strategic Planning resources to complete the Macedon Ranges Planning

Scheme.

Continue to provide resources to completing a review of the Community Consultation Framework.

Provide appropriate staff resources to any outcomes of the intended reforms to the Local

Government Act.

Provide funding that allows for the implementation of response initiatives following the outcomes of

our employee survey.

Allocate resources to implement a Strategic Project Control Board.

Continue to allocate resources to deliver an intranet accessible by all employees.

Continue to allocate resources to ensure we are compliant with legislative external reporting and

disclosure obligations and ensure internal reporting frameworks are delivered to demonstrate

transparency to the community.

Continue to provide investment into the protection of our permanent records through their ongoing digitisation

via a $60,000 contribution in 2018/19. Permanent records are held on behalf of Public Records of Victoria

and as custodian we will continue the program of scanning these records to become electronic documents

for both future access and the protection of their content.

Invest $20,000 in ensuring our Human Resources system is the most up-to-date version and continues to

have the same functionality. Commit $80,000 to renewing the components of the telephone system that have

reached end of life and are currently incompatible with our network infrastructure.



Commit $120,000 to master-planning priorities of the shire. These priorities will be based upon existing

strategies and plans of Council and identified in conjunction with Councillors.

Through the allocation of $16,400 for additional risk and occupational health and safety compliance officer

time, ensure improved data quality and better capacity to assist with improved management reporting.

To deliver additional benefits to the Macedon Ranges Shire through leadership and collaboration we will

meet with Victorian and Australian Government representatives to advocate for and advance projects and

partnerships for community benefit.

To advocate for and promote regional solutions we will advocate to government bodies and community

stakeholders about current and future transport needs across the whole of our shire.

To ensure our financial resources are sustainable and managed responsibly we will complete the 2017/18

Financial Statements by 30 September 2018 and we will adopt the 2018/19 Budget and Strategic Resource

Plan by 30 June 2018.


We provide governance services, support and resourcing of the elected Council and Council’s civic and

advocacy role including media communications, website and publications.

We provide customer services for the organisation from Kyneton, Gisborne, Romsey and Woodend.

We are responsible for the financial planning (budgets) and financial reporting (quarterly and annual

statements). We also sell, purchase and lease our land. We are responsible for the collecting, banking and

investing of our funds including rates, accounts payable, loans and grants. We are responsible for all

purchases and the payment of our staff, contractors and suppliers.

We believe that these services demonstrate that we proactively engage with our community and make

ourselves accountable to the community. They also demonstrate that we are building and sustaining financial

capacity.

We provide advice to our staff on recruitment, induction, training, employee relations, and occupational health

and safety and risk management. We also support volunteers in their efforts in our community.

We also plan, operate and improve our Corporate Information including Records, Geographic Information

(GIS), Networks, Systems and Help Desk. We also provide support to our staff associated with the use and

upgrading of their Applications. These services should ensure that our workforce has the ability to deliver

quality and efficient services to the community.

On behalf of our community we advocate for projects and better services from the Victorian and Australian

governments. This is often within a regional context particularly in respect to communications,

employment, health and transport.



We are representatives of our community. To lead and advocate for the best interests of the community,

we must have a solid foundation of ethical governance at all times and in all circumstances.


Victorian Government’s indicators and measures of our service performance:

Service Indicator Measure

Governance Satisfaction Satisfaction with Council decisions

(Community satisfaction rating out of 100 with how

Council has performed in making decisions in the

interests of the community)


2.6 High level summary of the income and expenditure by Council Department

GROUP/Department

2018/19

INCOME

2018/19

EXPENSES

NET

(income less

expenses)

$'000 $'000 $'000

CEO

CEO Office - 588 588

Council and Customer Service (29) 2,841 2,811

Organisational Development (211) 1,964 1,753

TOTAL CEO (240) 5,393 5,153

ASSETS AND OPERATIONS

Assets and Operations Director & admin - 416 416

Engineering Infrastructure and Projects (341) 3,328 2,987

Operations (12,937) 20,554 7,617

Community Safety (1,518) 2,663 1,145

TOTAL ASSETS AND OPERATIONS (14,796) 26,960 12,165

COMMUNITY WELLBEING - - -

Community Wellbeing Director & admin - 348 348

Community Services (6,103) 7,843 1,740

Community and Culture (714) 3,947 3,233

Recreation and Sport (4,341) 6,098 1,757

TOTAL COMMUNITY WELLBEING (11,158) 18,236 7,078

PLANNING AND ENVIRONMENT

Planning and Environment Director & admin - 565 565

Statutory Planning and Development (2,223) 3,451 1,229

Strategic Planning and Environment (169) 2,357 2,188

Economic Development and Tourism (51) 1,591 1,539

TOTAL PLANNING AND ENVIRONMENT (2,443) 7,964 5,521

CORPORATE SERVICES

Corporate Services Director, Tendering & Internal Audit - 575 575

Information and Communications (3) 4,085 4,082

Finance (47,560) 2,432 (45,128)

TOTAL CORPORATE SERVICES (47,563) 7,092 (40,471)

TOTAL OPERATING BUDGETS (76,200) 65,645 (10,555)

CAPITAL PROJECTS* (8,836) 19,392 10,555

GRAND TOTAL (85,036) 85,037 -

*The capital project figures do not include projects carried forward from prior years


3. Financial Statements This section presents information in regard to the Financial Statements and Statement of Human Resources. This section includes the following financial statements prepared in accordance with the Local Government Act 1989 and the Local Government Planning and Reporting regulations 2014. Comprehensive Income Statement Balance Sheet Statement of Changes in Equity Statement of Cash Flows Statement of Capital Works Statement of Human Resources


For the year ended 30 June 2019

Adopted Budget 2017/18

Budget 2018/19

Variance

NOTES $'000

$'000

$'000

Income

Rates and charges 4.1.1 45,943 48,449 2,506

Statutory fees and fines 4.1.2 3,675 3,882 207

User fees 4.1.3 6,402 6,733 331

Grants - operating 4.1.4 10,792 11,015 223

Grants - capital 4.1.4 7,550 7,210 (340)

Contributions - monetary 4.1.5 1,874 677 (1,197)

Contributions - non monetary 4.1.5 10,500 10,380 (120)

Other income

1,838 2,215 377

Fair value adj for investment properties

- 440 440

Total income

88,574 91,001 2,427

Expenses

Employee costs 4.1.6 31,766 32,662 (896)

Materials and services 4.1.7 20,223 21,774 (1,551)

Bad and doubtful debts

8 6 2

Depreciation and amortisation 4.1.8 13,500 14,060 (560)

Borrowing costs

517 447 70

Other expenses

3,222 3,059 163

Total expenses

69,236 72,008 (2,772)

Surplus/(deficit) for the year

19,338 18,993 (345)

Other comprehensive income

Items that will not be reclassified to surplus/deficit in future periods

Net asset revaluation increment/(decrement)

- 8,775 8,775

Total comprehensive result

19,338 27,768 8,430


3.2 Balance Sheet

As at 30 June 2019


Budget 2018/19 Variance

NOTES $'000 $'000 $'000

Current assets

Cash and cash equivalents 9,485 9,053 (432)

Trade and other receivables 5,142 5,136 (6)

Other financial assets 13,878 11,878 (2,000)

Other assets 439 448 9

Total current assets 4.2.1 28,944 26,515 (2,429)

Non-current assets

Other financial assets 21 21 -

Investment in Regional Library 1,614 1,180 (434)

Property, infrastructure, plant and equipment 709,631 749,200 39,569

Investment property 4,402 4,842 440

Intangible assets 469 231 (238)

Total non-current assets 4.2.1 716,137 755,474 39,337

Total assets 745,081 781,989 36,908

Current liabilities

Trade and other payables 6,587 6,583 4

Other Current Liabilities 3,131 3,191 (60)

Provisions 6,958 6,997 (39)

Interest-bearing loans and borrowings 4.2.3 617 4,679 (4,062)

Total current liabilities 4.2.2 17,293 21,450 (4,157)

Non-current liabilities

Provisions 4,949 4,967 (18)

Interest-bearing loans and borrowings 4.2.3 11,300 6,699 4,601

Total non-current liabilities 4.2.2 16,249 11,666 4,583

Total liabilities 33,542 33,116 426

Net assets 711,539 748,873 37,334

Equity

Accumulated surplus 330,952 342,448 (11,496)

Reserves 380,587 406,425 (25,838)

Total Equity 4.3 711,539 748,873 (37,334)


3.3 Statement of Changes In Equity

For the year ending 30 June 2019

Total Accumulated

Surplus Revaluation

Reserve Other

Reserves

NOTES $'000 $'000 $'000 $'000

2019 Budget

Balance at beginning of the financial year 721,105 324,355 383,999 12,751

Surplus/(deficit) for the year 18,993 18,993 - - Net asset revaluation increment/(decrement) 8,775 - 8,775 -

Transfers to other reserves 4.3.2 - (3,333) - 3,333

Transfers from other reserves 4.3.2 - 2,433 - (2,433)

Balance at end of the financial year 4.3.1 748,873 342,448 392,774 13,651

2018 Adopted Budget

Balance at beginning of the financial year 692,201 310,949 371,927 9,325

Surplus/(deficit) for the year 19,338 19,338 - - Net asset revaluation increment/(decrement) - - - -

Transfers to other reserves - (2,915) - 2,915

Transfers from other reserves - 3,580 - (3,580)

Balance at end of the financial year 711,539 330,952 371,927 8,660

NOTE: The opening balances of the equity for 2018/19 budget differ to the closing balance of 2017/18 budget due to revaluation of land (material increases in value in 2017/18) and actual movements in Other Reserves.


3.4 Budgeted Cash Flows


Adopted

Budget 2017/18

Budget 2018/19

Variance

NOTES $'000 $'000 $'000

Cash flows from operating activities

Rates and charges 45,937 48,449 2,512

Statutory fees and fines 3,675 3,882 207

User fees 6,352 6,891 539

Grants - operating 10,792 11,015 223

Grants - capital 7,550 7,210 (340)

Contributions - monetary 1,874 677 (1,197)

Interest received 388 388 -

Trust funds and deposits taken 1,360 1,360 -

Other receipts 1,934 2,263 329

Net GST refund 3,032 3,250 218 Employee costs (31,492) (32,705) (1,213)

Materials and services (20,088) (21,699) (1,611)

Trust funds and deposits repaid (1,300) (1,300) -

Other payments (6,855) (6,912) (57)

Net cash provided by/(used in) operating activities 4.4.1 23,159 22,769 (390)

Cash flows from investing activities

Net (increase)/decrease in other financial assets 1,150 2,000 850 Payments for property, infrastructure, plant and equipment

(24,384) (24,560) (176)

Proceeds from sale of property, infrastructure, plant and equipment

508 400 (108)

Net cash provided by/ (used in) investing activities 4.4.2 (22,726) (22,160) 566

Cash flows from financing activities

Borrowing costs (517) (447) 70

Proceeds from borrowings 485 1,185 700

Repayment of borrowings (617) (594) 23

Net cash provided by/(used in) financing activities 4.4.3 (649) 144 793

Net increase (decrease) in cash and cash equivalents

(216) 753 969

Cash and cash equivalents at the beginning of the year

9,701 8,300 (1,401)

Cash and cash equivalents at the end of the year 9,485 9,053 (432)

NOTE: Cash at beginning of year (2018/19) differs to cash at end of year (2017/18) due mainly to borrowings carried forward.


3.5 Statement of Capital Works


Adopted Budget Budget Variance

2017/18 2018/19

NOTES $'000 $'000 $'000

Property

Land and land improvements 46 - (46)

Buildings and building improvements 6,754 7,606 852

Total property 6,800 7,606 806

Plant and equipment

Plant, machinery and equipment 1,894 1,834 (60)

Fixtures, fittings and furniture - - -

Computers and telecommunications 427 461 34

Total plant and equipment 2,321 2,295 (26)

Infrastructure

Roads 7,675 6,972 (703)

Bridges 400 400 -

Footpaths 1,593 1,565 (28)

Drainage 300 549 249

Recreational, leisure and com facilities 3,130 4,068 938

Parks, open space and streetscapes 1,433 117 (1,316)

Other infrastructure 982 1,064 82

Total infrastructure 15,513 14,735 (778)

Total capital works expenditure 4.5.1 24,634 24,636 2

Represented by:

Asset renewal expenditure 15,291 14,394 (897)

New asset expenditure 4,958 4,458 (500)

Asset upgrade expenditure 4,385 5,784 1,399

Asset expansion expenditure - - -


Funding sources represented by:

Grants 7,550 7,210 (340)

Contributions 1,717 541 (1,176)

Council cash 14,882 15,700 818

Borrowings 485 1,185 700



3.6 Statement of Human Resources



Budget 2018/19

Variance

Staff expenditure $’000 $’000 $’000

Employee costs - operating 31,766 32,662 896

Employee costs - capital 672 686 14

Total staff expenditure 32,438 33,348 910

Staff numbers EFT EFT EFT

Employees 363.2 362.7 (0.5)

Total staff numbers 363.2 362.7 (0.5)

A summary of the number of equivalent full time (EFT) Council staff in relation to the above expenditure is included below:

2018/19 Comprises

Budget Permanent Permanent

Directorate EFT Full Time Part Time Casual

CEO 24.5 15 9.0 0.5

Assets and Operations 117.1 103 11.4 2.7

Community Wellbeing 144.7 32 88.5 24.2

Planning and Environment 44.9 31 13.3 0.6

Corporate Services 31.5 27 4.1 0.4

Total 362.7 208 126.3 28.4

Less: Capitalised Labour costs (6.7)

Total operating employee EFT 356.0

A summary of human resources expenditure categorised according to the organisational structure of Council is included below:

Comprises

2018/19 Permanent Permanent

Directorate Budget Full Time Part Time $'000 $'000 $'000 Casual

CEO 2,811 2,038 688 85

Assets and Operations 9,924 8,828 863 233

Community Wellbeing 12,191 3,152 6,940 2,099

Planning and Environment 4,695 3,678 991 26

Corporate Services 3,257 2,871 354 32

Total 32,878 20,567 9,836 2,475

Add: Other expenditure (1) 470

Less: Capitalised Labour costs (686)

Total operating employee costs 32,662

(1) Other expenditure includes allowances and fringe benefits tax.


4. Notes to the financial statements Rates and charges are Council’s main source of income, this income is used to assist in funding Council services and capital works expenditure. This section presents information about rates and charges which the Act and the Regulations require to be disclosed in the Council’s annual budget.

4.1 Comprehensive Income Statement 4.1a Income movements between 2017/18 and 2018/19: Changes in Income Levels ($’000) – 2017/18 to 2018/19:

Explanation of material changes in income between 2017/18 and 2018/19:

Rates and charges have increased by $2.5m. The increase is due to a rate increase of 2.25% in

line with legislated rate cap, growth in the number of property assessments and higher kerbside

collection charges following an increase in service costs (see section 4.1.1 below).

Contributions – monetary (cash) have decreased by $1.2m. This income relates to contributions

from community groups and clubs to Council projects. The income varies from year to year depending

on budgeted projects. A decrease in contributions has been budgeted in 2018/19 mainly due a large

one off project contribution budged in 2017/18. This contribution was from Cobaw Community Health

in relation to the refurbishment and extension of the former Romsey Primary School building into the

Romsey Community Health Centre. Cobaw will deliver their services from the Centre on a long term

lease arrangement.


4.1b Expenditure movements between 2017/18 and 2018/19:

Changes in Expense Levels – 2017/18 to 2018/19:

Explanation of material changes in expenses between 2017/18 and 2018/19:

Salaries and wages are increasing by $0.9m. This increase is predominantly due to wage increases

included in the Enterprise Bargaining Agreement and salary band increases. Staff numbers are expected

to remain at a very similar level to 2017/18 – see section 3.6 for details.

Materials and services expenses are increasing by $1.6m. This increase is predominantly due to higher kerbside collection costs. The current kerbside collection contract ends in 2018/19 and costs under the new contract will be higher. Also the cost of recycling has increased following China’s decision to stop the import of low quality mixed recyclable materials.

Depreciation is increasing by $0.6m. This increase is a result of higher asset values through capital works and contributions of assets from developers following subdivisions.

4.1.1 Rates and charges

Rates and charges are required by the Act and the Regulations to be disclosed in Council’s annual budget.

In developing the Strategic Resource Plan, rates and charges were identified as an important source of

revenue. Planning for future rate increases has therefore been an important component of the Strategic

Resource Planning process. The Fair Go Rates System (FGRS) sets out the maximum amount councils may

increase rates in a year. For 201/8/19 the FGRS cap has been set at 2.25%. The cap applies to both general

rates and municipal charges and is calculated on the basis of council’s average rates and charges.

The level of required rates and charges has been considered in this context, with reference to Council's other

sources of income and the planned expenditure on services and works to be undertaken for the community.

To achieve these objectives while maintaining service levels and a strong capital expenditure program, the

average general rate and the municipal charge will increase by 2.25% in line with the rate cap.


4.1.1(a) The reconciliation of the total rates and charges to the Comprehensive Income Statement is as

follows:

Type of Charge

2017/18 2018/19 Change

$'000 $'000

General rates 34,380 35,745 4.0%

Municipal charge 4,608 4,712 2.3%

Kerbside collection and recycling 6,275 7,445 18.6%

Supplementary rates and charges 460 363 -21.2%

Interest on overdue rates 220 200 -9.1%

Less Trust for nature rate rebate * (16) 100.0%

Rates and charges (income statement) 45,943 48,449 5.5%

* The trust for nature rebate was included in general rates in the 2017/18 budget.

4.1.1(b) The rate in the dollar to be levied as general rates under section 158 of the Act for each type or class

of land compared with the previous financial year

Note: Rates in the dollar in 2018/19 have decreased due to the impact of the 2018 valuation of properties.

Council adopted the revised rates at its 25 July 2018 meeting.

4.1.1(c) The estimated total amount to be raised by general rates in relation to each type or class of land,

and the estimated total amount to be raised by general rates, compared with the previous financial year

4.1.1(d) The number of assessments in relation to each type or class of land, and the total number of

assessments, compared with the previous financial year

2017/2018 2018/2019

cents/$CIV cents/$CIV Change

General rate for rateable residential properties 0.296480 0.264300 -10.9%

Agricultural land rate 0.237184 0.211440 -10.9%

Commercial /Industrial rate 0.355776 0.317150 -10.9%

Recreational land rate 0.148240 0.132150 -10.9%

Not for profit housing rate 0.148240 0.132150 -10.9%

Type or class of land

2017/2018 2018/2019

cents/$CIV cents/$CIV Change

Residential 29,919 31,198 4.3%

Agricultural 2,251 2,316 2.9%

Commercial /Industrial 2,136 2,160 1.1%

Recreational land 24 22 -6.7%

Not for profit housing 50 50 -0.4%

Total amount to be raised by general rates 34,380 35,746 4.0%


2017/2018 2018/2019

Number Number Change

Residential 19,769 20,263 2.5%

Agricultural 1,048 1,039 -0.9%


Recreational land 10 10 0.0%

Not for profit housing 155 154 -0.6%

Total number of assessments 22,077 22,576 2.3%

.


4.1.1(e) The basis of valuation to be used is the Capital Improved Value (CIV)

4.1.1(f) The estimated total value of each type or class of land, and the estimated total value of land,

compared with the previous financial year

4.1.1(g) The municipal charge under section 159 of the Act compared with the previous financial year

4.1.1(h) The estimated total amount to be raised by municipal charges compared with the previous financial

year.

Type of Charge 2017/18 2018/19 Change

$'000 $'000

Municipal 4,608 4,712 2.3%

4.1.1(i) The rate or unit amount to be levied for each type of service rate or charge under Section 162 of the

Act compared with the previous financial year.

Type of Charge

Per Rateable Property

Per Rateable Property

2017/18 2018/19 Change

$ $

Kerbside & recycling collection 273 317 16.1%

Green Waste collection 63 68 7.9%

EPA levy 29 32 10.3%

Total 365 417 14.2%

4.1.1(j) The estimated total amount to be raised by each type of service rate or charge, and the estimated

total amount to be raised by service rates and charges, compared with the previous financial year.


$'000 $'000

Kerbside & recycling collection 5,133 6,148 19.8%

Green Waste collection 600 680 13.3%

EPA levy 542 617 13.7%

Total 6,275 7,445 18.6%

2017/2018 2018/2019

$'000 $'000 Change

Residential 10,091,448 11,803,876 17.0%

Agricultural 949,147 1,095,365 15.4%


Recreational land 15,993 16,740 4.7%

Not for profit housing 33,934 37,909 11.7%

Total value of land 11,690,794 13,635,012 16.6%


Per Rateable

Property

Per Rateable

Property


$ $

Municipal 212 212 0.0%


4.1.1(k) The estimated total amount to be raised by all rates and charges compared with the previous

financial year

Type of Charge

2017/18 2018/19 Change

$'000 $'000

General rates 34,380 35,745 4.0%

Municipal charge 4,608 4,712 2.3%

Kerbside collection and recycling 6,275 7,445 18.6%

Rates and charges 45,263 47,902 5.8%

4.1.1(l) Fair Go Rates System Compliance

The Macedon Ranges Shire Council is fully compliant with the State Government’s Fair Go Rates System.

4.1.1(m) Any significant changes that may affect the estimated amounts to be raised by rates and

charges.

There are no known significant changes which may affect the estimated amounts to be raised by rates and

charges. However, the total amount to be raised by rates and charges may be affected by:

The level of supplementary valuations, particularly with the change to an annual valuation cycle

introduced by the State Government commencing 2018/19.

The variation of returned levels of value (e.g. valuation appeals);

Changes of use of land such that rateable land becomes non-rateable land and vice versa; and

Changes of use of land such that residential land becomes agricultural land and vice versa.

4.1.1(n) Differential rates

Council’s Rating Strategy can be found in its Strategic Resource Plan. In summary, Council has established a

rating structure, which is comprised of three key elements. These are:

Property Rates; which are based on the value of the property.

Municipal Charge; which reflects a common contribution to the governance costs of Council.

Service charges; which reflect availability and usage of waste services provided by Council.

Striking a proper balance between these elements aims for equity in the distribution of rates and charges

across ratepayers. Council makes a further distinction, within the property value element, which is a differential

rate. That is, rates based on the purpose for which the property is used. This distinction is based on the concept

that property owners should pay a fair and equitable contribution to rates taking into account the benefit that

may be derived from the services Council provides.

There are three major differential rates:

The General Rate applies to most residential property and vacant land.

The Business Rate applies to properties that are used for commercial, industrial or professional

purposes. The Business rate is 20% more than the General rate.

2017/18 2018/19

22,077 22,576

$ 1,732 $ 1,753

2.00% 2.25%

$ 1,766 $ 1,792

$ 38,993,539 $ 40,459,698

$ 38,987,608 $ 40,457,782

Number of rateable properties

Base Average Rates

Maximum Rate Increase (set by the State Government)

Capped Average Rate

Maximum General Rates and Municipal Charges Revenue

Budgeted General Rates and Municipal Charges Revenue


The Agricultural Land Rate applies to land that is defined as farm land and for which the owner or

occupier is regarded as a Primary Producer by the Australian Taxation Office. The Agricultural Land

rate is 20% less than the General rate.

Section 161 of the Local Government Act allows a council to raise rates by a differential rate if the council uses

the capital improved value system of valuing land and if it considers that the differential rate will contribute to

the equitable and efficient carrying out of the council's functions.

In accordance with Section 161 of the Local Government Act 1989, Council specified the following objectives

and characteristics in relation to its differential rates:

General Rate:

1. The types and classes of land to which the rate applies is all rateable land other than agricultural land,

recreational land, commercial/industrial land and land used by Not for Profit Organisations to provide

low-income residential housing.

2. The Differential Rate is considered fair and equitable having regarded:

(a) The amount of revenue required to be raised is in accordance with the Council Plan, Strategic

Resource Plan and Budget;

(b) The range and quality of infrastructure, physical services, health services and community services

available to the owners and occupiers of residential properties and vacant land.

Agricultural Land Rate:

1. The types and classes of land to which the rate applies is agricultural land which means any rateable

land within the Council’s municipal district defined as farm land under Section 2 of the Valuation of Land

Act 1960 on the condition that the owner or occupier of the land is a person carrying on the

activities defined by the Valuation of Land Act 1960, who is regarded as a Primary Producer by the

Australian Taxation Office.


(a) The amount of revenue required to be raised is in accordance with the Council Plan, Strategic


(b) The range and quality of infrastructure, physical services, health services and community services

available to the owners and occupiers of agricultural land;

(c) The restrictions upon the use and development of agricultural land in the Planning Scheme;

(d) The need to encourage the retention of viable agricultural land for agricultural purposes.

Business (Commercial/Industrial) Rate:

1. The types and classes of land to which the rate will apply is all rateable land which is not agricultural

land and which is used predominantly for carrying on one or more of the following activities for the

purpose of generating income – commercial, industrial, business, wholesale trade, retail trade,

manufacturing, professional or administrative.


(a) The amount of revenue required to be raised in accordance with the Council Plan, Strategic


(b) The range and quality of infrastructure, physical services (including street lighting and street

cleaning, car parking) and facilities available to the owners and occupiers of land described in

paragraph 1.

Not for Profit Housing Rate:

1. The types and classes of land to which the rate will apply are properties containing low-income residential

housing owned and/or managed by a volunteer, charitable or not-for-profit organisation for which the

organisation is responsible for the payment of rates and for which a Victorian Government pension

concession is not claimed. The Not for Profit Housing Rate is 50% of the General rate.

2. The Differential Rate is considered as fair and equitable having regarded:


(a) The amount of revenue required to be raised in accordance with the Council Plan, Strategic


(b) The public service that volunteer, charitable or not-for-profit organisations are delivering to the

community by providing low-income residential housing.

In accordance with Section 2 of the Cultural and Recreational Lands Act 1963, Council declared all rateable

Cultural and Recreational Land to be rated at 50% of the General rate.

4.1.2 Statutory fees and fines

This income category includes fees and fines levied in accordance with legislation and includes animal

registrations, Health Act registrations, building application fees, and planning application fees.

Most of the increase in revenue from statutory fees and charges expected is due to an increase in the statutory

planning application fees, which were introduced by the Victorian Government Planning Minister in October of

2017.

4.1.3 User fees

User fees relate mainly to the charging of fees to users of Council’s services. These include fees from leisure

and aquatic facilities, arts performances, kindergartens and home care. Income is increasing in most of Council

services due to increasing use of these services. The main increases expected are from aquatic and leisure

facilities (higher attendance and increased fees) and Hanging Rock (higher attendance).

Refer Appendix A2 for a complete list of all fees and charges.

4.1.4 Grants

Operating grants are grants which are received from the Australian and Victorian governments to assist in

funding the provision of Council services. Most of these grants are ongoing grants and it is expected that they

will be received each year for the foreseeable future. Some of the largest operating grants are the Financial

Assistance Grant – General Purpose ($5.33m), preschools ($2.6m) and community support ($2.1m).

Capital grants are generally one off grants for specific capital projects, however, Council also receives ongoing

road funding in the form of the Financial Assistance Grant – Local Roads and the Roads to Recovery Grant.

The level of grants fluctuates considerably from year to year depending on the types of capital works and the

availability of Victorian and Australian government funding.

The table on the following page provides further information of the operating and capital grants. In addition,

section 4.5 contains our analysis of Capital Works and includes further information on grants and contributions

expected to be received during 2018/19.


Operating Grants - Source and Type

Budget 2017/18

Budget 2018/19

Variance

$'000 $'000 $'000

Recurrent - Commonwealth Government

Aged and disability Services 1,633 1,624 (9) Victoria Grants Commission 4,803 5,333 530 Recurrent - State Government Aged and disability Services 438 384 (54) Family and children 2,669 2,619 (50) Maternal and child health 472 432 (40) School crossing supervisors 108 108 - Youth and culture 119 116 (3) Other 86 89 3

Total recurrent operating grants 10,328 10,705 377

Non-recurrent - State Government Aged and disability Services - 35 35 Emergency management 120 120 - Family and children 10 - (10) Planning & Environment 160 - (160) Recreational, leisure and community facilities 100 - (100) Strategic Planning - 100 100 Other 74 55 (19)

Total non-recurrent operating grants 464 310 (154)

Total operating grants 10,792 11,015 223

Capital Grants - Source and Type

Budget 2017/18

Budget 2018/19

Variance

$'000 $'000 $'000

Recurrent - Commonwealth Government

Roads to Recovery 1,981 953 (1,028) Victoria Grants Commission 2,016 2,204 188

Total recurrent capital grants 3,997 3,157 (840)

Non-recurrent - Commonwealth Government Buildings 539 - (539) Parks, Open Space and streetscapes 570 - (570) Non-recurrent - State Government Buildings 364 1,419 1,055 Footpaths and cycleways 300 500 200 Parks, Open Space and streetscapes 680 - (680) Recreational, leisure and community facilities 400 1,330 930 Roads and bridges 200 264 64 Other 500 540 40

Total non-recurrent capital grants 3,553 4,053 500

Total capital grants 7,550 7,210 (340)


4.1.5 Contributions

Monetary contributions relates to income from community groups and clubs to Council projects. The income

varies from year to year depending on budgeted projects.

Non-monetary contributions are mainly related to new roads contributed to Council by developers when new

subdivisions are completed. The non-monetary assets can also be identified as part of an asset revaluation

which is completed on a cyclical basis in line with accounting standards. The level of non-monetary

contributions varies from year to year depending on the number of subdivisions completed and the timing of

their completion.

4.1.6 Employee costs

Employee costs include all employee related expenditure paid by the employer including wages, allowances,

leave, superannuation and fringe benefits tax. A summary of human resources expenditure and full time

equivalent (FTE) categorised according to the organisational structure of Council is included in the Budgeted

Statement of Human Resources in section 3.6.

4.1.7 Materials and services

Materials and services include the purchases of consumables, payments to contractors and consultants for

the provision of services and utility costs. The level of contractor and consultancy expenditure can vary from

year to year depending on the operating projects undertaken and changes to key contracts.

4.1.8 Depreciation and amortisation

Depreciation and amortisation is an accounting measure which attempts to allocate the value of an asset over

its useful life. Increases in depreciation and amortisation are generally a result of increasing asset values

through capital works. Increases are also due to asset revaluations, which are conducted on a rolling program

in line with accounting standards for Council’s property, plant and equipment including infrastructure assets

such as roads and drains.

4.2 Balance Sheet

4.2.1 Assets

Current assets includes receivables, assets held for resale, cash held in the bank and the value of investments

with short-term maturities of three months or less. The Current Asset balance is projected to decrease as some

funds held in investments at the end of 2017/18 will be used to fund incomplete capital projects that will be

carried forward to 2018/19.

Non-Current assets include property, infrastructure, plant and equipment. Non-Current assets are the largest

component of Council’s worth and represents the value of all the land, buildings, roads, plant and equipment

which has been accumulated over many years. The budgeted increase in the value of non-current assets is

mainly due to capital works and purchases which increase the total value of Council’s assets. A contribution

of assets, such as roads and footpaths, from developers as part of their subdivisions also increases the asset

value. Partly offsetting these increases is asset depreciation which reduces asset values as the assets age.

4.2.2 Liabilities

Liabilities are classed as current or non-current depending on when they are expected to be repaid.


The increase in current liabilities is mainly due to expected increases in payables and employee benefits, in

line with the Budgeted Income Statement. Interest bearing loans and borrowings have increased in 2018/19

due to borrowings which are payable within 12 months of the end of the 2018/19 financial year ($4.1million

interest only loan). Council has set aside funds to meet this commitment. There is a corresponding decrease

in non-current loans. See 4.2.3 for more details on borrowings.

The decrease in non-current liabilities during 2018/19 is mainly a result of loans being categorized as current.

More information on loans is shown in the section immediately following this. It should be noted that Council’s

level of borrowing remains well below prudential guidelines.

4.2.3 Borrowings The table below shows information on borrowings specifically required by the Regulations.

Budget

2018 Budget

2019

Notes

$'000 $'000

Estimated loan liability as at the start of the year

12,050

10,787

(1)

Less: principal repayments (618) (594)

Plus: borrowings approved in prior budget

-

485

(2)

Plus: new borrowings approved in current budget

485

700

(3)

Balance as the end of the financial year

11,917

11,378

Less: Debt Repayment Reserve balance at year end (2,553) (3,449) (4)

Net Debt at the end of the financial year 9,364 7,929

Interest payable 517 447

(1) The 2019 loan liability opening balance is lower than the prior year budget due to a 2017/18 loan being carried forward

to 2018/19 ($485k) and a prior year budgeted loan for the Kyneton landfill rehabilitation not required as a result of the

budget surplus for 2016/17.

(2) A loan of $485k in 2017/18 budget for the Kyneton Livestock exchange and truck park upgrade project has been

deferred to 2018/19 as the related project has not been completed as grant funding is pending.

(3) The borrowing in the 2018/19 budget are for the New Gisborne sports field project -part one ($500k) and the Kyneton

early learning centre - part one ($200k).

(4) Council has borrowed some funds via the Local Government Funding Vehicle. These borrowing are interest only, the

principal on these borrowings is not payable until the end of the term of the “loan”. Each year one-tenth of the original

amount borrowed will be transferred to the Debt repayment reserve to pay the principal when it falls due.

More information on Council’s borrowing strategy and debt ratios can be found in the Strategic Resource Plan.


4.3 Statement of changes in Equity

4.3.1 Equity

Total equity always equals net assets and is made up of the following components:

Asset revaluation reserve which represents the difference between the previously recorded value of

assets and their current valuations

Other financial reserves are funds that Council wishes to separately identify as being set aside to meet a

specific purpose in the future and to which there is no existing liability. These amounts are transferred

from the Accumulated Surplus to be separately disclosed

Accumulated surplus which is the value of all net assets, less financial reserves that have accumulated

over time.

The increase in equity is mainly a result of an increase in the accumulated surplus ($18.3m) and the asset

revaluation reserve ($8.7m).

4.3.2 Reserves

Statement of Financial Reserves

Balance 01/07/2018

Transfers to Reserve

Transfer from

Reserve

Balance 30/06/2019

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

Discretionary Reserves Plant Replacement 919 1,280 1,434 765

Asset Conversion 806 - - 806

Commercial Development 3,393 - - 3,393

Gravel Pit Operations 253 108 - 361

Hanging Rock 264 - - 264

Senior Citizens Accommodation Maintenance 233 83 80 236

Debt Repayment 2,692 757 - 3,449

Total Discretionary Reserves 8,560 2,228 1,514 9,274

Statutory Reserves -

Public Open Space - South 608 300 30 878

Public Open Space - East 634 200 100 734

Public Open Space - Central 631 100 450 281

Public Open Space - West 360 150 220 290

Public Open Space 2,233 750 800 2,183

Community Facilities - South - - - -

Community Facilities - East 178 - 45 133

Community Facilities - Central 18 - - 18

Community Facilities - West 13 - - 13

Community Facilities 209 - 45 164

Car Parking 136 - - 136

Planning Roadworks 379 100 33 446

Drainage 400 40 19 421

Gisborne Development Contributions Plan 622 120 - 742

Romsey Development Contributions Plan 90 60 - 150

Planning Footpath Works 122 35 22 135

Total Statutory Reserves 4,191 1,105 919 4,377

TOTAL FINANCIAL RESERVES 12,751 3,333 2,433 13,651


Capital Works Projects to be funded from Financial Reserves in 2018/19

Reserve Project Funds ($'000)

Plant replacement reserve Plant and fleet purchases 1,434

Footpath reserve Footpath program 22

Senior citizens accommodation Senior Citizens unit upgrades 80

Public open space reserve Gisborne Tennis Club lighting 30

Public open space reserve Barkly Square lighting 40

Public open space reserve Kyneton Showgrounds 30

Public open space reserve Gilbert Gordon Oval pavilion 450

Public open space reserve Riddells Creek Tennis courts 100

Public open space reserve Kyneton Tennis Club lighting and court development 150

Community facilities reserve Romsey and Riddells Creek Early Years & MCH works 45

Drainage reserve Tarrawarra Lane Romsey drainage 19

Road reserve Road Construction Program 33

2,433

Brief Summary of Purpose of each Reserve (refer Financial Reserves Policy for full details)

Reserve Description

Plant Replacement

Funding from plant operations for capital replacements.

Asset Conversion Net proceeds of property sales for capitals works projects.

Commercial Development Net proceeds from the sale of industrial/commercial land for furthering local employment and the purchase and development of land to be used for industrial/commercial purposes.

Gravel Pit Operations Surplus from Gravel Pit operations for capital works.

Hanging Rock Surplus funding from Hanging Rock operations directed towards capital works.

Maintenance Senior Citizens Accommodation

Contributions towards maintenance of units.

Landfill Recovery Funding from landfill recovery charge for landfills and transfer stations.

Debt Repayment Annual budget allocation to accumulate the required amount of funds to repay the borrowed money when it is due to be repaid.

Public Open Space Contributions from subdivisional works for funding of open space projects.

Community Facilities Developer contributions for community infrastructure facilities.

Car Parking Developer contributions for car parking projects.

Planning Roadworks Developer contributions for roads works.

Drainage Comprises developer contributions for drainage works.

Gisborne Development Contribution Plan

Includes developer contributions for development works within Gisborne.

Romsey Development Contribution Plan

Includes developer contributions for development works within Romsey.

Kyneton South Development Contribution

Plan

Includes developer contributions for development works within Kyneton South.

Planning Footpath Works Developer contributions for footpath works.



4.4.1 Net cash flows provided by/used in operating activities Cash inflows from operating activities include a decrease in cash contributions ($1.2m) which is more than offset by the increase in rates and charges income ($2.5m). Cash outflows for materials and services are expected to be higher in 2018/19 ($1.6m increase) and employee costs are forecast to be higher ($1.2m increase) due to enterprise agreement increases.

4.4.2 Net cash flows provided by/used in investing activities Overall the level of investing activities is expected to be lower in 2018/19. In 2018/19 capital works expenditure is slightly higher than 2017/18 ($0.2m). The $0.4m budgeted Proceeds from sale of property, infrastructure, plant and equipment is the sale proceeds from the turnover of plant and vehicle assets.

4.4.3 Net cash flows provided by/used in financing activities The main reason for the increase in cash flows from financing activities is due to the carry forward of a loan from 2017/18 ($0.485m) and additional budgeted loans in 2018/19 ($0.7m).


4.5 Capital works program This section presents a listing of the capital works projects that will be undertaken for the 2018/19 year, classified by expenditure type and funding source. Works are also disclosed as current budget or carried forward from prior year.

4.5.1 Summary

Adopted Budget

Budget Change

% 2017/18 2018/19

$’000 $’000 $’000

Property 6,800 7,606 806 10.6

Plant and equipment 2,321 2,295 (26) (1.1)

Infrastructure 15,513 14,735 (778) (5.3)

Total 24,634 24,636 2 -

Project Cost

Asset expenditure types Summary of Funding Sources

2018/19

Budget New Renewal Upgrade Expansion Grants Contrib.

Council cash

Borrowings

$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000

Property 7,606 1,050 4,897 1,659 - 1,519 30 5,857 200

Plant and equipment

2,295 - 2,215 80 - - - 2,295 -

Infrastructure 14,735 3,408 7,282 4,045 - 5,691 511 7,547 985

Total 24,636 4,458 14,394 5,784 - 7,210 541 15,699 1,185

Budgeted New Capital Works by Asset Type:


Budgeted New Capital Works by Asset Expenditure Type:

As previously mentioned, the level of capital works expenditure fluctuates significantly from year to year

depending on grant funding available. The key movements in Capital Expenditure are as follows:

Property assets includes capital expenditure on land and buildings. The major capital works in this asset type

are the Kyneton Early Learning Centre Building Stage 1 ($0.85m), Council building renewal works ($2.11m)

and the Gardiner Reserve change rooms ($0.65m).

The main component of Plant and Equipment spending is in relation to vehicles and other machinery used to

construct and maintain roads and footpaths (such as graders and trucks) and IT hardware.

Infrastructure capital works includes roads, footpaths, bridges, drainage, public toilets, recreation and

community facilities and parks and open space expenditure.

At the end of each financial year there are projects which are incomplete due to a variety of factors including

planning, community consultation, objections, grant funding availability, tendering and the availability of

suitable suppliers and bad weather delays. For the 2017/18 year it is forecast that $5.24 million of capital works

will be incomplete and be carried forward into the 2018/19 year. The more significant projects include the

Kyneton livestock exchange ($0.97m) and the Gilbert Gordon Pavilion upgrade ($1.22m).


4.5.2 2018/19 Budgeted new capital works

New Renewal Upgrade Grants

Reserves/

Loans/Asset Sales Contributions Council cash

PROPERTY

Buildings

Council building renewal program $ 2,112,000 2,112,000$ 2,112,000$

Seniors units renewal $ 80,000 80,000$ 80,000$ -$

Woodend squash court building demolition $ 100,000 100,000$ 100,000$

Kinder and MCH temporary relocation at Romsey and Riddells Creek $ 17,245 17,245$ 17,245$ -$

Lauriston Hall refurbishment $ 100,000 100,000$ 50,000$ 50,000$

Solar and energy efficiency council buildings $ 135,000 135,000$ 135,000$

Changing Places toilet facility - Gisborne $ 350,000 200,000$ 150,000$ 100,000$ 250,000$

Kyneton botanic gardens house demolition $ 50,000 50,000$ 50,000$

Kyneton data centre air conditioning upgrade $ 40,000 40,000$ 40,000$

Kyneton old pool site sheds demolition $ 50,000 50,000$ 50,000$

Tylden reserve - removal of portable building $ 30,000 30,000$ 30,000$

Kyneton early learning centre (stage one) $ 850,000 850,000$ 650,000$ 200,000$ -$

Gisborne office compliance works $ 100,000 100,000$ 100,000$

Gardiner Reserve changerooms $ 650,000 650,000$ 100,000$ -$ 550,000$

Gisborne Stadium futsal proofing $ 90,000 90,000$ 30,000$ 60,000$

Total Buildings $ 4,754,245 1,050,000$ 3,302,000$ 402,245$ 900,000$ 297,245$ 30,000$ 3,527,000$

TOTAL PROPERTY $ 4,754,245 1,050,000$ 3,302,000$ 402,245$ 900,000$ 297,245$ 30,000$ 3,527,000$

PLANT AND EQUIPMENT

Fleet and plant replacement program $ 1,834,000 1,834,000$ 1,834,000$

Total Plant and equipment $ 1,834,000 -$ 1,834,000$ -$ -$ 1,834,000$ -$ -$

Computers and Telecommunications

Desktop and notebook computer replacement $ 160,000 160,000$ 160,000$

Network infrastructure renewal $ 15,000 15,000$ 15,000$

Server replacement program $ 96,000 96,000$ 96,000$

Telephone system software and processing unit upgrade $ 80,000 80,000$ 80,000$

Human Resources software development $ 20,000 20,000$ 20,000$

Document conversion $ 60,000 60,000$ 60,000$

Aquatic and Leisure software $ 30,000 30,000$ 30,000$

Total Computers and Telecommunications $ 461,000 -$ 381,000$ 80,000$ -$ -$ -$ 461,000$

TOTAL PLANT AND EQUIPMENT $ 2,295,000 -$ 2,215,000$ 80,000$ -$ 1,834,000$ -$ 461,000$

Total Estimated

Capital Cost

2018/19

Asset Expenditure Types Funding sources - 2018/19

New Projects



Reserves/


INFRASTRUCTURE

Roads

Road construction program $ 3,450,000 1,950,000$ 1,500,000$ 1,173,000$ 33,000$ 2,244,000$

Bitumen resurfacing program $ 1,700,000 1,700,000$ 1,700,000$

Financial assistance grants - roads 2,204,283$ 2,204,283-$

Gravel road renewal program $ 860,000 860,000$ 860,000$

Minor road stabilisation program $ 215,000 215,000$ 215,000$

Kerb and channel program $ 145,000 145,000$ 145,000$

Minor traffic management works $ 45,000 45,000$ 45,000$

Kyneton bluestone heritage kerb renewal program $ 150,000 150,000$ 150,000$

Intersection upgrade and renewal program $ 115,000 115,000$ 115,000$

Minor roadworks program $ 65,000 65,000$ 65,000$

Guardrail program $ 80,000 55,000$ 25,000$ 80,000$

Woodend Primary School traffic improvement works $ 87,000 87,000$ 44,000$ 43,000$

Romsey kindergarten carpark works $ 60,000 60,000$ 60,000$

Total Roads $ 6,972,000 55,000$ 3,455,000$ 3,462,000$ 3,421,283$ 33,000$ -$ 3,517,717$

Footpaths and Cycleways

Footpath renewal program $ 300,000 300,000$ 300,000$

Footpath construction program $ 715,000 715,000$ 22,000$ 693,000$

Woodend to Hepburn rail trail - Stage 1 $ 500,000 500,000$ 500,000$ -$

Walking and cycling strategy implementation $ 50,000 50,000$ 50,000$

Total Footpaths and Cycleways $ 1,565,000 715,000$ 800,000$ 50,000$ 500,000$ 22,000$ -$ 1,043,000$

Bridges

Bridge renewal $ 400,000 400,000$ 400,000$

Drainage

Minor drainage works $ 298,900 50,000$ 198,900$ 50,000$ 18,900$ 280,000$

Sports ground drainage works $ 90,000 90,000$ 90,000$

Minor drainage works unplanned program $ 50,000 50,000$ 50,000$

Water sensitive urban design (WSUD) works Gisborne township $ 110,000 110,000$ -$ 55,000$ 55,000$

Total Drainage $ 548,900 160,000$ 198,900$ 190,000$ 55,000$ 18,900$ -$ 475,000$

New Projects (Continued)

Total Estimated

Capital Cost

2018/19




Reserves/


Recreation, leisure and community facilities

New Gisborne sports fields (stage one) $ 1,000,000 1,000,000$ 500,000$ 500,000$ -$

Gisborne Tennis Club lighting and court redevelopment $ 300,000 300,000$ 100,000$ 30,000$ 50,000$ 120,000$

New Gisborne Tennis Courts renewal $ 15,550 15,550$ 5,000$ 10,550$

Barkly Square lighting $ 400,000 400,000$ 100,000$ 40,000$ 50,000$ 210,000$

Kyneton Showgrounds #2 $ 350,000 350,000$ 100,000$ 30,000$ -$ 220,000$

Malmsbury Cricket Ground Upgrades $ 150,000 150,000$ 100,000$ 20,000$ 30,000$

Playground renewal $ 50,000 50,000$ 50,000$

Minor capital works program at recreational facilities $ 50,000 50,000$ 50,000$

Country Football Netball Program $ 150,000 150,000$ 100,000$ 50,000$

Kyneton tennis courts project - additional funding $ 180,000 180,000$ 180,000$

Total Recreation, leisure and community facilities $ 2,645,550 1,000,000$ 1,415,550$ 230,000$ 1,000,000$ 600,000$ 125,000$ 920,550$

Parks, open space and streetscapes

Parks infrastructure renewal program $ 60,000 60,000$ 60,000$

Malmsbury common masterplan implementation (stage 1) $ 32,000 32,000$ 32,000$

Kyneton botanic gardens irrigation project $ 25,000 25,000$ 25,000$

Total Parks, open space and streetscapes $ 117,000 57,000$ 60,000$ -$ -$ -$ -$ 117,000$

Other infrastructure

Street/park bin renewal program $ 29,000 29,000$ 29,000$

Solar compactor for waste and recycling trial $ 15,000 15,000$ 15,000$

Kyneton livestock pound $ 40,000 40,000$ 40,000$

Additional flag poles - Kyneton and Gisborne $ 10,000 10,000$ 10,000$

Total Other infrastructure $ 94,000 10,000$ 29,000$ 55,000$ -$ -$ -$ 94,000$

TOTAL INFRASTRUCTURE $ 12,342,450 1,997,000$ 6,358,450$ 3,987,000$ 4,976,283$ 673,900$ 125,000$ 6,567,267$

19,391,695$ 3,047,000$ 11,875,450$ 4,469,245$ 5,876,283$ 2,805,145$ 155,000$ 10,555,267$

New Projects (Continued)

Total Estimated

Capital Cost

2018/19



4.5.3 Works carried forward from the 2017/18 year

Projects carried forward from 2017/18


Reserves/


PROPERTY

Buildings

Gilbert Gordon oval pavilion $ 1,220,000 610,000$ 610,000$ 450,000$ 770,000$

Kyneton Town Hall and office HVAC $ 985,000 985,000$ 985,000$

Romsey and Riddells Creek kindergarten and MCH $ 647,000 647,000$ 619,000$ 28,000$ -$

TOTAL PROPERTY $ 2,852,000 -$ 1,595,000$ 1,257,000$ 619,000$ 478,000$ -$ 1,755,000$

INFRASTRUCTURE

Recreation, leisure and community facilities

Tony Clarke Reserve lighting $ 411,000 411,000$ 100,000$ 70,000$ 241,000$

Riddells Creek tennis court development $ 561,000 561,000$ 100,000$ 100,000$ 146,000$ 215,000$

Kyneton tennis club lighting and development $ 450,000 450,000$ 30,000$ 150,000$ 170,000$ 100,000$

Total Recreation, leisure and community facilities $ 1,422,000 $ 561,000 $ 861,000 $ - $ 230,000 $ 250,000 $ 386,000 $ 556,000

Other infrastructure

Kyneton livestock exchange and truck park upgrade $ 970,000 850,000$ 62,000$ 58,000$ 485,000$ 485,000$ -$

Total other infrastructure $ 970,000 850,000$ 62,000$ 58,000$ 485,000$ 485,000$ -$ -$

TOTAL INFRASTRUCTURE $ 2,392,000 1,411,000$ 923,000$ 58,000$ 715,000$ 735,000$ 386,000$ 556,000$

$ 5,244,000 1,411,000$ 2,518,000$ 1,315,000$ 1,334,000$ 1,213,000$ 386,000$ 2,311,000$


Reserves/


PROPERTY $ 7,606,245 1,050,000$ 4,897,000$ 1,659,245$ 1,519,000$ 775,245$ 30,000$ 5,282,000$

PLANT AND EQUIPMENT $ 2,295,000 -$ 2,215,000$ 80,000$ -$ 1,834,000$ -$ 461,000$

INFRASTRUCTURE $ 14,734,450 3,408,000$ 7,281,450$ 4,045,000$ 5,691,283$ 1,408,900$ 511,000$ 7,123,267$

$ 24,635,695 4,458,000$ 14,393,450$ 5,784,245$ 7,210,283$ 4,018,145$ 541,000$ 12,866,267$

Total Estimated

Capital Cost

2018/19


Total Estimated

Capital Cost

2018/19


Summary of Total Capital Works


4.5.4 Summary of Construction Programs

Proposed Major Road Construction and Rehabilitation Program 2018/19

Location Locality Brief Outline Estimated Cost

Short Road Gisborne Pavement reconstruction and resealing 160,000

Berrie Road Gisborne Pavement reconstruction and resealing 210,000

Panorama Drive Gisborne Reconstruction and drainage renewal 100,000

Edgecombe Street Kyneton Pavement reconstruction and resealing and parking 310,000

Romsey Road Kyneton Pavement reconstruction and resealing 300,000

Kyneton Metcalfe Rd Kyneton Pavement reconstruction and resealing 280,000

Green Street Macedon Pavement reconstruction, widening and resealing 100,000

Main Rd Parking Riddells Cr Sealing of gravel parking 100,000

Romsey Wallan Rd Romsey Pavement reconstruction and resealing 150,000

Park Lane Romsey Reconstruction, kerb and drainage 470,000

Sidonia Road Sidonia Pavement reconstruction, widening and resealing 660,000

Chanters Lane Tylden Pavement reconstruction and resealing 460,000

Brooke Street Woodend Parking southern side of road 150,000

Total 3,450,000

Proposed Footpath Construction Program 2018/19


Melton Road Gisborne School crossing to Secondary College path 40,000

Beuchamp Street Kyneton Victoria St to Edgecombe St 110,000

Simpson Street Kyneton Ebden St to Powlett St (north side) 60,000

Orr Street Kyneton Victoria St to Duncan St (south side) 55,000

Mair Street Kyneton Mollison St path to Victoria St path 65,000

The Crescent Lancefield Melbourne/Lancefield Rd to end of footpath 40,000

Carrington Street Macedon Margaret St to asphalt path 25,000

Ellesmere Place Malmsbury Main Rd to existing path 25,000

Merrifield Street Riddells Cr Main Road to Mahoneys Road 30,000

Mahoneys Road Riddells Cr Connect kinder/senior citizens precinct 45,000

Metcalfe Drive Romsey Todd Ln to Romsey/Woodend Rd (east side) 90,000

Murphy Street Romsey Main Road to end of footpath (east side) 75,000

Mt Macedon Road Woodend Arthur Ct development to Bowen St (north side) 55,000

Total 715,000


Proposed Drainage Construction Program 2018/19


Epping Street Kyneton Flooding issues – upgrade pipe size and pits 60,000

Golf House Lane Lancefield New swale drain for flooding issue 35,000

Bellhouse Lane Macedon Investigation and design 25,000

Hotham Avenue Mt Macedon Upgrade pipe and swale drain 40,000

Sutherlands Road Riddells Creek Flooding issues – upgrade pipe size 70,000

Tarrawarra Lane Romsey Flooding issues works 18,900

Mt Macedon Road Woodend Pipe a wide and deep open swale drain 20,000

Sullivan’s Road Woodend Flooding issues works 30,000

Total 298,900

Proposed Bridge/Major Culvert Reconstruction Program 2018/19


Lauriston Road Lauriston Reduce traffic lane width and create walking path 200,000

Sankey Reserve Gisborne Replace failed structure with similar 50,000

Willowbank Road Gisborne Widen culverts and construct new fencing for safety 30,000

Martins Lane Nulla Vale Widen culvert for larger vehicle access 70,000

Footbridge renewal Region Various 50,000

Total 400,000


Proposed Buildings Construction Program 2018/19


Manna Gum Gisborne Fencing and shielding structure 40,000

Gardiner Reserve Club Rooms

Gisborne Roof and power works 140,000

Kyneton Sports and Aquatic Centre

Kyneton Squash court doors, walls and heating, ventilation and air conditioning

120,000

Kyneton Office Kyneton Replace carpet 50,000

Kyneton Library Kyneton Roof, wall leak rectification & refurbishment 140,000

Kyneton Pony Club Kyneton Building renewal 42,000

Kyneton Museum Kyneton Roof replacement and internal fittings 200,000

Macedon Kinder Macedon Window and external door renewal 120,000

Riddells Stadium Riddells Cr Replace roof and safe roof access 140,000

Riddells Creek Scout Hall

Riddells Cr Reconstruct walls and building restumping 75,000

Buffalo Stadium Woodend Replace roof and safe roof access 160,000

Woodend Kinder Woodend Accessibility improvements and drainage 120,000

Bowls Club Woodend Roof, asbestos and wall works 130,000

Woodend Library Woodend Refurbishment works 35,000

Painting Region Building painting program 75,000

Safe roof access Region Safe roof access program 50,000

Asbestos removal Region Asbestos removal program 50,000

Flooring renewal Region Completion of hall and stadium flooring renewal 120,000

Master Key Region Establishment of master key system and register 150,000

Building renewals Region Emergent works 155,000

Total 2,112,000


5. Financial performance indicators

Key Financial performance indicators –

The following table highlights Council’s current and projected performance across a range of key financial

performance indicators. These indicators provide a useful analysis of Council’s financial position and

performance and should be interpreted in the context of the organisation’s objectives.

Indicator Measure Adopted

Budget Budget Trend

2017/18 2018/19 +/o/-

Operating position

Adjusted underlying result Adjusted underlying surplus (deficit) / Adjusted underlying revenue

5.0% 4.7% -0.3%

Liquidity

Working capital

Current assets / Current liabilities 167.4% 123.6% -43.8%

Unrestricted cash

Unrestricted cash / Current liabilities 97.3% 66.9% -30.4%

Obligations

Loans and borrowings Interest bearing loans and borrowings / rate revenue

26.2% 23.5% -2.7%

Loans and borrowings Interest and principal repayments on interest bearing loans and borrowings / rate revenue

2.5% 2.1% -0.4%

Indebtedness

Non-current liabilities / own source revenue

28.3% 19.0% -9.3%

Asset renewal

Asset renewal expenditure / Depreciation

113.3% 102.4% -10.9%

Stability

Rates concentration

Rate revenue / adjusted underlying revenue

62.4% 63.7% +1.3%

Rates effort Rate revenue / CIV of rateable properties in the municipality

0.4% 0.4% o

Efficiency

Expenditure level Total expenditure / no. of property assessments

$3,136 $3,191 +$55

Revenue level Residential rate revenue / no. of residential property assessments

$2,034 $2,102 +$68

Workforce turnover No. of permanent staff resignations & terminations / average no. of permanent staff for the financial year

9.0% 9.0% o

Key to Forecast Trend: + Forecasts improvement in Council's financial performance/financial position indicator o Forecasts that Council's financial performance/financial position indicator will be steady - Forecasts deterioration in Council's financial performance/financial position indicator Notes to indicators 1. Adjusted underlying result

Indicator has reduced due to operating surplus decreasing in 2018/19.


2. Working Capital

Current assets to current liabilities has decreased due to loans being classified as current (due to be repaid within 12 months).

3. Unrestricted cash

Indicator has reduced as current liabilities have decreased due to loans being classified as current (due to be repaid within 12 months).

4. Debt compared to rates

Indicator has reduced due to increased borrowings in 2018/19. 5. Asset renewal

Increased capital expenditure on asset renewal has improved this indicator. 6. Rates concentration

This indicator is slowly increasing over time as the percentage of rates revenue is increasing.


No. Department New Initiative Details Category *Income/

SavingExpense

Net Cost

2018/19

1 Community & Culture Reconciliation action plan NP 29,500$ $29,500

2 Community & Culture Events to promote social connection and inclusion NP 20,000$ $20,000

3 Community & Culture Youth consultation officers NS 15,000$ $15,000

4 Community & Culture Increase funding to community places and partnerships program SL $ 15,000 $15,000

5 Community Safety Dog on and off lead and cat curfew options review NP 35,000$ $35,000

6 Community Services Disability action plan 2018-22 NP 25,000$ $25,000

7 Community Services Home support services - market and business capability NP 50,000$ $50,000

8 Corporate Service (cross organisation) Masterplanning for Council owned and managed land NP $ 120,000 $120,000

9 Economic Development & Tourism Economic development strategy (future directions/evaluation) NP $ 60,000 $60,000

10 Economic Development & Tourism Reviewing sister city relationship / Art exchange program NP $ 13,000 $13,000

11 Economic Development & Tourism Economic Development and Tourism casual staff NS $ 28,000 $28,000

12 Finance Building review of seniors housing units and future options NP $ 40,000 $40,000

13 Operations Implementation of actions identified in Gisborne Botanical Gardens masterplan CP 26,000$ $26,000

14 Organisational development Risk & OH&S compliance officer - additional hours SL $ 16,640 $16,640

15 Statutory Planning Additional statutory planning resourcing NS $ 82,000 $82,000

16 Statutory Planning Planning administration position NS $ 65,000 $65,000

17 Strategic Planning & Environment Renewable energy assessment NP $ 25,000 $25,000

18 Strategic Planning & Environment Romsey structure plan review CP $ 100,000 $ 130,000 $30,000

19 Strategic Planning & Environment Chilean needle-grass weed control SL $ 15,000 $15,000

20 Strategic Planning & Environment Bushlands reserve officer NS $ 89,200 $89,200

21 Strategic Planning & Environment Landcare network partnership SL $ 20,000 $20,000

22 Strategic Planning & Environment Community climate change action planning - pilot NP $ 18,000 $18,000

23 Recreation & Sport Community engagement and advocacy plan (Macedon Ranges Sports Precinct) NP $ 20,000 $20,000

TOTAL MRSC $100,000 $957,340 $857,340

* Category : Council Plan Action (CP), New Project (NP), New staff position (NS) and Service level variation (SL).

Appendix A1 - Summary of 2018/19 New Initiatives


Appendix A2 - Customer Fees and Charges 2018/19

Id No Description of charge Unit S/NS*

2018/19

Charge

(GST inc)

General 1 Cake Stall Hire Council & Customer Service NS 11.45$

Photocopying - Private per copy:

2 A4 (per side) Council & Customer Service NS 0.80$


4 Colour (per side) Council & Customer Service NS 5.50$

Photocopying - Service Clubs per copy:



7 Colour (per side) Council & Customer Service NS 3.80$

8 FOI Application Fee Council & Customer Service S 27.90$

Activities on Roads ( Not for Profit )

9 Activities on Roads ( Sporting ) Engineering Planning NS 167.10$

Activities on Roads ( Commercial )

10 Activities on Roads Engineering Planning NS 626.50$

Woodend Community HubHall Hire (Category 4 HH)

11 Not for Profit - Full Day (8hrs) Council & Customer Service NS 216.00$

12 Not for Profit - Hourly Council & Customer Service NS 39.00$

13 Commercial - Full Day (8hrs) Council & Customer Service NS 308.00$

14 Commercial - Hourly Council & Customer Service NS 55.00$

Multipurpose Room (Category 2 MP)





Hall and Multipurpose Room





Romsey HubMt William Room





Monegeetta Room





Mt William Room & Monegeetta Room Combined





Small meeting room





Note - there is some availability of free meeting room hire for Not for

Profit Groups (see details below after line 551)




2018/19

Charge

(GST inc)

Residential Permits

39Permit to enter a building site by means of a motor vehicle having a

gross weight exceeding two tonnes. Operations NS 464.80$

40 Permit to occupy a road for works Operations NS 464.80$

41 Permit to install/connect to stormwater drain Operations NS 344.70$

42 Permit to alter or open the road (including Vehicle Crossing) Operations NS 344.70$

43Permit to access a building site from a point other than a vehicle

crossingOperations NS 464.80$

44 Temporary Storage of material Operations NS 464.80$

Rural Permits

45Permit to enter a building site by means of a motor vehicle having a

gross weight exceeding two tonnes (Vehicle Crossing).Operations NS 114.85$

46 Permit to occupy a road for works Operations NS 114.85$

47 Permit to install/connect to stormwater drain Operations NS 114.85$

48 Permit to alter or open road (including Driveway Construction) Operations NS 114.85$

49Permit to access a building site from a point other than a vehicle

crossingOperations NS 114.85$

50 Temporary Storage of material Operations NS 114.85$

51 Legal Point of Discharge Engineering Planning S 141.18$

Recycling Materials - Commercial52 Cardboard Paper Commercial Quantities Per m3 Operations NS 19.85$

53 Ute/Station Wagon Per m3 Operations NS 19.85$

54 Trailer (6x4Single) Per m3 Operations NS 19.85$

55 Heaped trailer(6x4) Per m3 Operations NS 19.85$

56 Trailer (10x6 single) Per m3 Operations NS 19.85$

57 Heaped Trailer (10x6) Per m3 Operations NS 19.85$

58 Per cubic metre Operations NS 19.85$

59 Gas Bottles - Small Operations NS 6.65$

60 Gas Bottles - Large Operations NS 8.70$

61 Mattress - all sizes Operations NS 26.55$

General Waste62 Per Bag (120 litres) Operations NS 6.65$

63 Drum (200 litres) Operations NS 14.80$

64 Wheelie Bin (240 litres) Operations NS 14.80$

65 Small Boot Operations NS 16.85$

66 Small Ute/Station Wagon Operations NS 31.15$

67 Small Tray Ute Operations NS 49.00$

68 Trailer (6x4x1 foot) Operations NS 31.70$

69 Heaped trailer(6x4x2 foot) Operations NS 63.35$

70 Vehicle/Trailer (6x4x3 foot) Operations NS 95.00$














84 Engine Oil over 20 litres- per litre Operations NS 0.60$

Green Waste - Commercial (non residential quantities)85 Per Bag Operations NS 6.00$

86 Drum (200 litres) Operations NS 12.80$

87 Wheelie Bin (240 litres) Operations NS 13.30$

88 Small Boot Operations NS 16.85$




2018/19

Charge

(GST inc)

89 Small Tray Ute Operations NS 35.75$

90 Small Ute/Station Wagon Operations NS 28.60$

91 Trailer (6x4x1 foot) Operations NS 28.60$

92 Heaped trailer(6x4x2 foot) Operations NS 57.25$















Green Waste - (residential quantities)107 Per Bag Operations NS -$

108 Drum (200 litres) Operations NS -$

109 Wheelie Bin (240 litres) Operations NS -$

110 Small Boot Operations NS -$

111 Small Tray Ute Operations NS -$

112 Small Ute/Station Wagon Operations NS -$

113 Trailer (6x4x1) Operations NS -$

114 Heaped trailer(6x4x2) Operations NS -$

115 Vehicle/Trailer (6x4x3) Operations NS -$














Tyres129 Car Operations NS 8.40$

130 Car tyre with rim attached Operations NS 12.25$

131 Light Truck Operations NS 21.45$

132 Truck Operations NS 37.80$

133 Tractor Operations NS 200.30$

eWaste134 e-Waste - Computers/laptops Operations NS -$

135 e-Waste - TV/dvd Operations NS -$

136 e-Waste - refrigerators Operations NS -$

137 e-Waste - others Operations NS -$

Mulch Sales138 Delivered within Macedon Ranges Shire 6m3 loads Operations NS 199.30$

139 Delivered within Macedon Ranges Shire 10m3 loads Operations NS 292.30$

140 Per Cubic metre loaded by Council Operations NS 28.60$

141 Self service - per trailer load Operations NS 10.20$




2018/19

Charge

(GST inc)

Gravel Pit Operations142 Crushed per tonne (external) Operations NS 19.85$

143 Crushed per tonne (internal) Operations NS 10.40$

144 Uncrushed per tonne (external) Operations NS 12.55$

145 Uncrushed per tonne (Internal) Operations NS 6.75$

146 Clay Fill per tonne Operations NS 2.70$

Community Buses147 Non Community Group Booking per day Operations NS 52.00$

148 Non Community Group km rate Operations NS 1.25$

149 Non Community Group E-Tag Operations NS 14.90$

150 Community Group Booking Operations NS 18.40$

151 Community Group km rate Operations NS 1.10$

152 Community Group E-Tag Operations NS 14.60$

153 Internal Group Booking Fee Operations NS 16.00$

154 Internal Group Km rate Operations NS 1.00$

155 Bond Social Functions Operations NS 345.00$

Saleyards156 Lambs/Sheep - per head Operations NS 1.30$

157 Store Sheep - per head Operations NS 0.90$

158 Goats - per head Operations NS 1.90$

159 Fat Cattle - per head Operations NS 12.00$

160 Cow/calf - per head Operations NS 13.80$

161 Bulls - per head Operations NS 16.85$

162 B/Calf - per head Operations NS 4.20$

163 Store Cattle - per head Operations NS 11.95$

164 Truck wash Fees per minute Operations NS 1.35$

165 Horses - per head Operations NS 36.80$

166 Agents fees cattle Operations NS 0.60%

167 Agents fees sheep and goats Operations NS 0.60%

168 Agent fees horses Operations NS 0.60%

169 NLIS Buyer Fee Operations NS 2.65$

170 NLIS Tag Fee (New fee in budget line, but currently charging agents) Operations NS 26.15$

171 Saddlery - per sale event Operations NS 417.80$

172 Private Weighing of cattle Operations NS 5.20$

173 Private use of saleyards Operations NS $70.00/hour

174 Standpipe fees per mega litre (1,000 litres) Operations NS 3.70$

Health175 Public Health & Wellbeing Act Registration - New Business Health NS 262.00$

176 Public Health & Wellbeing Act Premises Renewal of Registrations Health NS 188.00$

177Public Health & Wellbeing Act Premises Registrations - Late fee after

31 DecemberHealth NS 105.00$

178 Public Health & Wellbeing Act Premises Transfer fee Health NS 94.00$

179 Septic Tank - New Application Health NS 657.00$

180 Septic Tank - Alteration to existing Health NS 463.00$

181 Septic Tank - Amend permit Health NS 136.00$

182 Septic Tank - minor alterations Health NS 200.00$

183 Septic Tank - Search Fee post 2000 Health NS

184 Septic Tank - Search Fee pre 2000 Health NS

185 Septic Tank - Search Fee Health NS 130.00$

186 Septic Tank - Fees for inspection Health NS 168.00$

187 Food Act Premises Renewal Fees Class 1 Health NS 460.00$

188 Food Act Premises Registration- New Bus Class 1 Health NS 606.00$

189Food Act Premises Renewal Fees Class 1 - Late Fee after 31

DecemberHealth NS 105.00$

190 Food Act Premises Transfer fee Class 1 Health NS 230.00$


192 Food Act Premises Registration - New Business Class 2 Health NS 606.00$

193 Food Act Premises Renewal Fees Class 2 - late fee after 31 Health NS 106.00$

194 Food Act Premise Transfer fee Class 2 Health NS 230.00$

Food Act Premise Transfer fee Class 3 Health NS 115.00$


196 Food Act Premises Registration - New Business Class 3 Health NS 376.00$

197Food Act Premises Renewal Fees Class 3 - Late fee after 31

DecemberHealth NS 105.00$




2018/19

Charge

(GST inc)

198 Food Act Seasonal Sporting Club New and Renewal fee Class 2 & 3 Health NS 105.00$

199 Fees for Inspection requested by purchaser/solicitor Health NS 210.00$

200 Food Act Street Trader Temporary food premises fees Health NS 105.00$

201Caravan Park site - 3 year registration and renewal fee - Total number

of sites not exceeding 25 (other than camp sites)Health S 170.00$


of sites exceeding 25 but not exceeding 50 (other than camp sites)Health S 340.00$


of sites exceeding 50 but not exceeding 100 (other than camp sites)Health S 680.00$

Community Safety204 Fire Hazard re inspection Fee Community Safety NS 175.00$

205 Animal Business re inspection fee (compliance re-check) Community Safety NS 250.00$

206Domestic Animal Business re inspection fee (non-compliance re-

inspection fee 2nd and subsequent re-inspections - per visit fee) Community SafetyNS

500.00$

207 Vic Roads Livestock Call Out Fee Community Safety NS 573.00$

208 After-hours Officer attendance fee Community Safety NS 77.00$

209 Additional officer attendance fee Community Safety NS 77.00$

210 Cat Cage Hire Fees (per weekly hire) Community Safety NS 10.00$

211 Animal Fines (Unregistered) Community Safety S 294.00$

212 Animal Fines (Wandering Day) Community Safety S 221.00$

213 Animal Fines (Wandering Night) Community Safety S 294.00$

214 Animal Fines (Unregistered - Wearing Tag) Community Safety S 74.00$

215 Animal Fines (Not wearing Tag) Community Safety S 74.00$

216 Replacement Tag and transfer from other Council areas Community Safety NS 7.50$

217 Cat Registrations - (complete) Full Community Safety NS 114.00$

218 Cat Registrations - (complete) Concession Community Safety NS 57.00$

219 Cat Registrations - (desexed/microchip/etc) Community Safety NS 40.00$

220 Cat Registrations - (desexed/microchip/etc) Concession Community Safety NS 21.00$

221 Cat Registration - Over 10 Years Community Safety NS 40.00$

222 Cat Registration - Over 10 Years - Concession Community Safety NS 21.00$

223 Cat Registration - Initial registration for adopted cat from shelter Community Safety NS FREE

224 Cat Registration - New (initial) registration between 1 Jan to 9 April Community Safety NS 50% of full year

225 Dog Registrations - (complete) Full Community Safety NS 139.00$

226 Dog Registrations - (complete) Pensioner Community Safety NS 70.00$

227 Dog Registrations - (desexed/micro chipped/etc) Full Community Safety NS 47.00$

228 Dog Registrations - (desexed/micro chipped/etc) Concession Community Safety NS 24.00$

229 Dog Registration - Over 10 Years Community Safety NS 47.00$

230 Dog Registration - Over 10 Years - Concession Community Safety NS 24.00$

231 Dog Registration - Working Dog category only Community Safety NS 47.00$

232 Dog Registration - Working Dog Concession only Community Safety NS 24.00$

233 Dog Registration - Assistance Dogs (Guide, Hearing) Community Safety NS FREE

234 Dog Registration - Initial registration for adopted dog from shelter Community Safety NS 13.00$

235 Dog Registration - New (initial) registration between 1 Jan to 9 April Community Safety NS 50% of full year

236 Animal Registration Renewal - Late fee Community safety NS 10.00$

237 Impound Release Fee - Dogs/Cats Community Safety NS 77.00$

238 Pound reclaim fee - dogs Community Safety NS 330.00$

239 Pound reclaim fee - cats Community Safety NS 100.00$

240 Pound Release Fees subsequent days Community Safety NS 10.00$

241Impound Release Fee - Dogs/Cats - subsequent impoundment within

6 months of initial impoundmentCommunity Safety NS 125.00$

242 Seized dog daily care fee Community Safety NS 45.00$

243 Microchipping Fee - Impounded Animals Community Safety NS 61.00$

244 Dog Registration Declared Dangerous Community Safety NS 500.00$

245 Dog Registration Declared Menacing Community Safety NS 500.00$

246 Dog Registration Restricted Breed Community Safety NS 500.00$

247 Dog Registration Concession (not dangerous) Community Safety NS 250.00$

248 Dog Registration - Guard Dog Community Safety NS 138.00$




2018/19

Charge

(GST inc)

249 EPA Litter Fines Community Safety S 294.00$

250 Normal Local Laws Fines Community Safety S 200.00$

251Local Law Busking Fee (over 18yrs age)

Community SafetyNS

31.00$

252 Local Laws Fees - General Permit Community Safety NS 147.00$

253Local Laws Fees - General Permit

(charitable / not-for-profit one-off activity)Community Safety

NS-$

254 Local Laws Fees - Permit to burn Community Safety NS FREE

255 Local Laws Fees - Additional Animal Permit (Domestic) Community Safety NS 94.00$

256 Local Laws Fees - Additional Animal Permit (Commercial) Community Safety NS 153.30$

257

Local Laws Fees - Additional Animal Permit - Annual Fee (large-scale

/ commercial - more than 10 dogs/cats) - separate DAB and planning

fees may also apply

Community Safety NS 255.50$

258 Local Laws Fees - Keeping of Animal Permit - Livestock Community Safety NS 94.00$

259 Local Laws Fees - Outdoor Eating Permit up to 8 tables Community Safety NS 155.00$

260 Local Laws Fees - Display Stand/Goods Per Application Community Safety NS 82.00$

261 Parking Fines, Exceed Time Limit etc. Community Safety NS 79.70$

262 Parking Fines, Double Parked, Fire Hydrant, Driveway etc. Community Safety S 91.00$

263 Parking Fines, School Crossing, Disabled zone etc. Community Safety S 91.00$

264 A frames Community Safety NS 82.00$

265 Skip Bin Permit Community Safety NS 82.00$

266Bull/Stallion Impound Release Fee (per head)(excludes transport

costs)Community Safety NS 171.00$

267Other Large Livestock Impound Release Fee (per head)(excludes

transport)(horse/cattle)Community Safety NS 103.00$

268Livestock Impound Release Fee (per head)(excludes transport

costs)(sheep/goat/alpaca/pig)Community Safety NS 50.00$

269Small Livestock Impound Release Fee (per head)

(rabbit/ferret/chicken)Community Safety NS 24.00$

270 Livestock Impounded Fee - Per Day Cattle/Horses Community Safety NS 44.00$

271 Livestock Impounded Fee - Per Day Sheep/Goats Community Safety NS 22.00$

272 Owner handover of Dog or Cat (S.33A) Community Safety NS 77.00$

273 Animal Information Fee (Section 18) Charged at rate of FOI request Community Safety S 27.90$

274 General Items Impound Fee (excludes all transport costs) Community Safety NS 81.00$

275 Vehicle Impound Release Fee (excludes transport costs) Community Safety NS 200.00$

276 Vehicle Impound Daily Fee after owner notified Community Safety NS 17.00$

277 Transport costs Community Safety NS At cost

278Local Law Permit / Domestic Animal Business Registration - late

renewal fee (30+ days overdue)Community Safety NS 15.00$

279Domestic Animal Business Registration - Boarding, Pound, Shelter,

Training Establishments (1 type)Community Safety NS 285.00$

280

Domestic Animal Business Registration - Boarding, Pound, Shelter,

Training Establishments (add-on DAB types - fee per each additional

business type)

Community Safety NS 50.00$

281Domestic Animal Business Registration - Breeding - up to 5 fertile

female dogs / cats Community Safety NS 250.00$

282Domestic Animal Business Registration - Breeding - 6 to 10 fertile

female dogs / catsCommunity Safety NS 350.00$

283Domestic Animal Business Registration - Breeding - 11 to 50 fertile

female dogs / catsCommunity Safety NS 750.00$

284Domestic Animal Business Registration - Breeding - over 50 fertile

female dogs / catsCommunity Safety NS 1,000.00$

Home and Community Care285 Home Care Single - Hrly Rate (Low) Community Support NS 8.40$

286 Home Care Single - Hrly Rate (Medium) Community Support NS 14.50$

287 Home Care Single - Hrly Rate (High) Community Support NS 24.00$

288 Personal Care - Hrly Rate (Low) Community Support NS 5.50$

289 Personal Care - Hrly Rate (Medium) Community Support NS 9.20$

290 Personal Care - Hrly Rate (High) Community Support NS 12.10$

291 Respite Care - Hrly Rate (Low) Community Support NS 3.90$

292 Respite Care - Hrly Rate (Medium) Community Support NS 5.85$

293 Respite Care - Hrly Rate (High) Community Support NS 11.90$

The Statutory charges administered by Local Laws listed are the regularly charged charges and fines. For a full list of Statutory fees and

fines please see Department of Justice website for calculated penalties. Where there is a $ range for a penalty Council charges the

highest amount.




2018/19

Charge

(GST inc)

294 Delivered Meals (Low) Community Support NS 10.40$

295 Delivered Meals (Medium) Community Support NS 11.45$

296 Delivered Meals (High) Community Support NS 14.10$

297 Social Support Donations - (Transport within Shire) Community Support NS 10.20$

298 Social Support Donations - (Transport to 100km) Community Support NS 26.15$

299 Social Support Donations - (Transport to Melb/Bendigo) Community Support NS 42.80$

300 Home care - After Hours Community Support NS 88.80$

301 Home care - Public Holidays Community Support NS 101.80$

302 Personal care - core Community Support NS 61.65$

303 Personal care - After Hours Community Support NS 96.35$

304 Personal care - Public Holidays Community Support NS 107.10$

305 Respite care - core Community Support NS 61.00$

306 Respite care - After Hours Community Support NS 91.05$

307 Respite care - Public Holidays Community Support NS 107.60$

308 Private Business - Delivered Meals Community Support NS 25.05$

309 Full cost travel per km Community Support NS 1.45$

310 Home maintenance (non-trades) Low Community Support NS 12.15$

311 Home maintenance (non-trades) Medium Community Support NS 14.55$

312 Home maintenance (non-trades) High Community Support NS 21.00$

313 Home maintenance (working at height) Community Support NS 48.50$

314 4 year old Kindergartens per term 15 hours Family & Children's Services NS 369.25$

315 4 year old kindergartens per term 15 hrs (Twins) Family & Children's Services NS 557.00$

316 Pre Kindergarten per term - 2.5 hrs per week Family & Children's Services NS 235.05$

317 Preschool enrolment application fee - non-refundable Family & Children's Services NS 29.65$

318Preschool enrolment application fee - non-refundable - health care

holdersFamily & Children's Services NS -$

319 Freeza Events Community Development NS 10.20$

320Youth Mental Health First Aid Training - Residents & Schools within

the ShireCommunity Development NS 35.75$

321 Youth Mental Health First Aid Training - Non-residents Community Development NS 178.85$

322Youth Mental Health First Aid Training - Organisations outside the

ShireCommunity Development NS 229.95$

Cultural Development equipment fees for hall hire-in and community events

Kyneton Town Hall323 Hire for first 3 hours (Commercial) Cultural Development NS 1,329.00$

324 Additional hour hire (Commercial) Cultural Development NS 72.00$

325Performance Large Groups per hour (above 50 occupants) min 4

hours Not For ProfitCultural Development NS 174.00$

326 Hourly Rehearsal Large Groups (above 50 occupants) Not For Profit Cultural Development NS 133.00$

327Hourly Rehearsal Small Groups (less than 50 occupants) min 4

hours Not For ProfitCultural Development NS 102.50$

328Richardson Room Not For Profit (In addition to hiring the Kyneton

Town Hall)Cultural Development NS 79.00$

329 Balcony Not For Profit (When Hiring the Kyneton Town Hall) Cultural Development NS 79.00$

330Kitchen Facilities Hire Not For Profit (When Hiring the Kyneton Town

Hall)Cultural Development NS 153.50$

331Dressing Rooms Not For Profit - per Room (When Hiring the Kyneton

Town Hall)Cultural Development NS 37.50$

332 Kitchen Facilities Hire Cultural Development NS 347.50$

333 Venue/Technical Supervisor Cultural Development NS 68.00$

334 Ticketing / booking fee per ticket (Commercial) Cultural Development NS 2.70$

335 Ticketing / booking fee per ticket (Not for profit/Community) Cultural Development NS 2.00$

336 Ticketing / booking fee per complimentary ticket (max 10) Cultural Development NS 1.00$

337 Administration fee (of gross total ticket sales) Cultural Development NS 3.5%

338 Postage fee (optional) per transaction Cultural Development NS 3.00$

Red Brick Building339 Hourly Rate (Commercial) Cultural Development NS 27.00$

340 Daily Rate (Commercial) Cultural Development NS 151.00$

341 Hourly Rate (Not For Profit) Cultural Development NS 18.90$

342 Daily Rate (Not For Profit) Cultural Development NS 106.00$

Family & Children's Services - fees effective for period 1 January 2019 to

See General Meeting Rooms & Halls Section for these types of facilities at this centre.




2018/19

Charge

(GST inc)

Bluestone Theatre343 Daily Rate - Rehearsals / Set up (Commercial) Cultural Development NS 224.00$

344 Performance (Commercial) Cultural Development NS 255.50$

345 Daily Rate - Rehearsals / Set up (Not for Profit) Cultural Development NS 156.80$

346 Performance (Not for profit) Cultural Development NS 179.00$

347 Stage Only - set storage (Commercial) Cultural Development NS 102.50$

348 Auditorium Only (Commercial) Cultural Development NS 153.50$

349 Stage Only (Not For Profit) Cultural Development NS 72.00$

350 Auditorium Only (Not For Profit) Cultural Development NS 107.00$

351 Hourly (Commercial) Cultural Development NS 40.00$

352 Hourly (Not For Profit) Cultural Development NS 28.00$

353 Blue Stone Theatre remove / reinstate seating bank Cultural Development NS 307.00$

Museum354 Adults Cultural Development NS 5.00$

355 Pension/Student (Under 5 years free) Cultural Development NS 3.00$

356 Education/Schools program per student Cultural Development NS 2.50$

357 Family Cultural Development NS 10.00$

358 Group Booking with activities (per person) Cultural Development NS 5.00$

359 Bus rate within Macedon Ranges and up to 50 visitors Cultural Development NS 128.00$

360 Bus rate schools Cultural Development NS 138.00$

361 Bus rate adults Cultural Development NS 230.00$

Kyneton Mechanics Institute Theatre362 Kyneton Mechanics Institute THEATRE commercial EVENT rate Cultural Development NS 287.00$

363 Kyneton Mechanics Institute THEATRE Not For Profit EVENT rate Cultural Development NS 201.00$

364 Event Bond Cultural Development NS 1,000.00$

Kyneton Mechanics Institute Large Meeting Room /Studio

365Kyneton Mechanics Institute SUPPER ROOM regular user hourly

rateCultural Development NS 23.00$

366 Kyneton Mechanics Institute SUPPER ROOM casual hourly rate Cultural Development NS 28.50$

Kyneton Mechanics Institute Small Meeting Rooms

367Kyneton Mechanics Small Meeting Room / Studio per Hour Not For

ProfitCultural Development NS 14.00$

368 Kyneton Mechanics Small Meeting Room / Studio per Hour Cultural Development NS 20.00$

Kyneton Mechanics Institute - Daily Room/Hall ChargesSmall Meeting Rooms

369Kyneton Mechanics Small Meeting Room / Studio per day Not For


370 Kyneton Mechanics Small Meeting Room / Studio per day Cultural Development NS 141.00$

Large Meeting Rooms

371Kyneton Mechanics Large Meeting Room / Studio per day Not For


372 Kyneton Mechanics Large Meeting Room / Studio per day Cultural Development NS 162.00$

Sound Equipment Commercial

373 Portable PA System - per Day, including; Cultural Development NS 175.00$

Yamaha 10ch mixer/Amp

2 x JBL Eon 10/2 pass spkrs w/ stands

2 x Microphones w/ stands

374 Portable PA System - per additional Day Cultural Development NS 84.00$

Not for Profit Community Events

375 Portable PA System - per Day, including; Cultural Development NS 89.00$

Yamaha 10ch mixer/Amp

2 x JBL Eon 10/2 pass spkrs w/ stands

2 x Microphones w/ stands

376 Portable PA System - per additional Day Cultural Development NS 47.00$

Lighting Equipment Not For Profit Community Events

377Portable Lighting Rig Par 56 8 x par 56s Dimmer bars and winch up

stands Cultural Development NS 134.00$

378Portable Lighting Rig Par 56 8 x par 56s Dimmer bars and winch up

stands Add DayCultural Development NS 67.00$

379 Portable Lighting Rig 8 X LED Pars and Push Up Stands Cultural Development NS 134.00$

380 Portable Lighting Rig 8 X LED Pars and Push Up Stands Add Day Cultural Development NS 67.00$

381Event Trailer Including Delivery and Pick Up (Office Hours Only / Max

travel distance 40 km each way)Cultural Development NS 600.00$




2018/19

Charge

(GST inc)

Recreation Reserve User Contributions and Fees

382Sporting Club annual user contribution (proportioned across all clubs

and groups)Recreation & Leisure NS 32,392.00$

383 Casual Hire of Grounds - Community Group Recreation & Leisure NS 55.00$

384 Casual Hire of Grounds - Commercial Group - less than 150 people Recreation & Leisure NS 388.00$

385Casual Hire of Grounds - Commercial Group - more than 150 people

but less than 600Recreation & Leisure NS 767.00$

386 Casual Hire of Grounds - Large Scale Events - more than 600 people Recreation & Leisure NS 1,124.00$

387 Weddings Service/Photography in Council Reserves inc. Botanical

Gardens - ResidentsRecreation & Leisure NS 82.00$

388Weddings Service/Photography in Council Reserves inc. Botanical

Gardens - Non ResidentsRecreation & Leisure NS 164.00$

389 Casual Hire of Grounds - Non Local Schools Recreation & Leisure NS 153.00$

Hanging Rock Reserve User Fees390 Admission Car Recreation & Leisure NS 10.00$

391 Admission Coach * Recreation & Leisure NS 50.00$

392 Admission Minibus * Recreation & Leisure NS 20.00$

393 Admission Motorbike Recreation & Leisure NS 10.00$

394 Admission Person not in car or bus Recreation & Leisure NS 4.00$

* Local School & Charity Groups - 20% discount Recreation & Leisure

Hanging Rock Reserve Site Fees Non Commercial

395 Petanque Shelter Recreation & Leisure NS 131.00$

396 South West & South East BBQ Sites Recreation & Leisure NS 84.00$

397 BBQ's - 2 Plates Recreation & Leisure NS 84.00$

398 East Paddock Shelter A - booking fee only - day time Recreation & Leisure NS 183.00$

399 East Paddock Shelter A - booking fee including 30 cars - day time Recreation & Leisure NS 494.00$

400 East Paddock Shelter B - booking fee only - day time Recreation & Leisure NS 104.00$

401 East Paddock Shelter B - booking fee including 30 cars - day time Recreation & Leisure NS 415.00$

402 East Paddock Shelters - after hours - add to above daily booking fee Recreation & Leisure NS 261.00$

403 Cricket Oval (Exclusive Use) Recreation & Leisure NS 230.00$

Hanging Rock Reserve Site Fees Commercial404 Site reservation fee plus normal entry charge (negotiable) Recreation & Leisure NS 336.00$

Hanging Rock Reserve 405 Annual Pass Recreation & Leisure NS 70.00$

406 Farm Stay - Annual Pass Recreation & Leisure NS 80.00$

407 1/2 Day Film Crew + Bond determined by Management. Fee may be

negotiated.

Recreation & Leisure NS 932.00$

408 Full Day Film Crew + Bond determined by Management. Fee may be

negotiated.

Recreation & Leisure NS 1,545.00$

409 Guided Tours Minibus 1 hr (12 people) * Recreation & Leisure NS 120.00$

410 Guided Tours Coach 1 hr (40 people) * Recreation & Leisure NS 169.00$

411 Nightwalks Adults Recreation & Leisure NS 24.00$

412 Nightwalks Children (per child) Recreation & Leisure NS 12.00$

413 Nightwalks Family (2 Adults & 2 Children) Recreation & Leisure NS 60.00$

414 Silver Service Tour per person for conferences etc. Recreation & Leisure NS 19.00$

415 Wedding Service & Photographs held at H'Rock Recreation & Leisure NS 460.00$

* Local School & Charity Groups - 20% discount Recreation & Leisure

416 Adminstration costs associated with wedding events Recreation & Leisure NS 256.00$

417 Additional onsite meeting for weddings Recreation & Leisure NS 43.00$

Hanging Rock Film Night418 Per paying Adult Recreation & Leisure NS 25.00$

419 Per paying Child Recreation & Leisure NS 10.00$

420 Family Pass - 2 Adults, 2 Children Recreation & Leisure NS 60.00$

Hanging Rock - Other events as they occur

421Subject to negotiation and approval by Director CWB where over

$2000. Manager under $2000.Recreation & Leisure NS -$

Hanging Rock Camp Out at the Rock422 Per paying Adult Recreation & Leisure NS 23.00$

423 Per paying Child Recreation & Leisure NS 13.00$

424 Per paying Family (2 adults, 2 children) Recreation & Leisure NS 59.00$




2018/19

Charge

(GST inc)

Gisborne Fitness Centre and Kyneton Sports & Aquatic Centre Gym Fees425 3 Month Membership Recreation & Leisure NS 276.00$

426 6 Month Membership Recreation & Leisure NS 417.00$

427 12 Month Membership Recreation & Leisure NS 710.00$

428 Casual Visit (Includes Gym & Sauna) Recreation & Leisure NS 9.20$

429 Casual Visit Gym Concession Recreation & Leisure NS 9.20$

430 Casual Visit Gym/Swim Recreation & Leisure NS 12.90$

431 Casual Visit Gym/Swim Concession Recreation & Leisure NS 11.80$

432 Casual Visit Aerobics Recreation & Leisure NS 10.00$

433 Casual Visit Aerobics Concession Recreation & Leisure NS 10.00$

434 Casual Circuit 1/2 Hour class Recreation & Leisure NS 7.80$

435 Gym Visit 10 Pass Card Recreation & Leisure NS 82.80$

436 Gym Visit 10 Pass Card Concession Recreation & Leisure NS 82.80$

437 Teens Hour Recreation & Leisure NS 7.80$

438 Teens Hours 10 Pass Card Recreation & Leisure NS 70.20$

439 Gym Six Month Membership Direct Debit (per fortnight) Recreation & Leisure NS 35.05$

440 Gym Direct Debit Membership 10% Concession Recreation & Leisure NS 31.65$

441 Gym Direct Debit Membership 25% Concession Recreation & Leisure NS 26.25$

442 Casual Fitness Assessment Fee Recreation & Leisure NS 42.90$

443 Aerobics 10 Pass Card Recreation & Leisure NS 90.00$

444 Aerobics 10 Pass Card Concession Recreation & Leisure NS 90.00$

445 Strength Training Casual Recreation & Leisure NS 7.80$

446 Strength Training 10 Pass Card Recreation & Leisure NS 70.20$

447 Strength Training 20 Pass Card Recreation & Leisure NS 124.80$

448 Personal Training 30 min session Member Recreation & Leisure NS 41.90$

449 Personal Training 45 min session Member Recreation & Leisure NS 61.30$

450 Personal Training 10 sessions 30 min Member Recreation & Leisure NS 377.10$

451 Personal Training 10 sessions 45 min Member Recreation & Leisure NS 551.70$

Gisborne Aquatic Centre and Kyneton Sports & Aquatic Centre Pool Fees452 Casual Swim Adult Recreation & Leisure NS 6.40$

453 Casual Swim Child Recreation & Leisure NS 5.10$

454 Casual Swim Family Recreation & Leisure NS 19.60$

455 Casual Swim Full Time Student Recreation & Leisure NS 5.10$

456 Casual Swim Pensioner Recreation & Leisure NS 5.10$

457 Casual Swim Concession Adult Recreation & Leisure NS 5.10$

458 Casual Swim Concession Child Recreation & Leisure NS 4.50$

459 Casual Swim 10 Session Adult Recreation & Leisure NS 57.60$

460 Casual Swim 10 Session Child Recreation & Leisure NS 45.90$

461 Casual Swim 25 Session Adult Swim Recreation & Leisure NS 120.00$

462 Casual Swim 25 Session Adult Concession Swim Recreation & Leisure NS 95.60$

463 Parent Supervising Toddler U5 Recreation & Leisure NS 5.10$

464 Learn to Swim School Age Recreation & Leisure NS 15.90$

465 Learn to Swim Pre School Age Recreation & Leisure NS 15.90$

466 Learn to Swim 2nd Child in Lesson Recreation & Leisure NS 15.20$

467 Learn to Swim 3rd Child in Lesson Recreation & Leisure NS 14.30$

468 LTS Re-enrolment Deposit Recreation & Leisure NS 44.00$

469 LTS Administration Fee Recreation & Leisure NS 45.00$

470 Learn to Swim Special Needs Recreation & Leisure NS 22.50$

471 Learn to Swim Private Lesson Recreation & Leisure NS 44.00$

472 Programs Aqua Exercise Recreation & Leisure NS 12.70$

473 Programs Aqua Exercise Concession Recreation & Leisure NS 11.60$

474 Programs Aqua Exercise 10 Pass Card Recreation & Leisure NS 114.30$

475 Programs Aqua Exercise Concession 10 Pass Card Recreation & Leisure NS 104.40$

476 Programs Aqua Exercise 3 Month Membership Recreation & Leisure NS 215.00$

477 Birthday Parties (per child) Recreation & Leisure NS 17.35$

478 Swim Membership 12 Months Adult Recreation & Leisure NS 460.00$



481 Swim Membership 12 Months Child Recreation & Leisure NS 333.00$



484 Gym & Swim 12 Months Recreation & Leisure NS 843.00$





2018/19

Charge

(GST inc)


487 Direct Debit 6 Month Membership Gym and Swim (per fortnight) Recreation & Leisure NS 42.40$

488Direct Debit Gym and Swim Membership 10% Concession (per

fortnight)Recreation & Leisure NS 38.10$

489Direct Debit Gym and Swim Membership 25% Concession (per


490 Direct Debit Swim Membership (per fortnight) Recreation & Leisure NS 23.00$

491 Direct Debit Swim Membership 10% Concession (per fortnight) Recreation & Leisure NS 20.70$

492 Direct Debit Swim Membership 25% Concession (per fortnight) Recreation & Leisure NS 17.25$

493 Family Membership 12 Months Recreation & Leisure NS 996.00$



496 Direct Debit Family Swim Membership (per fortnight) Recreation & Leisure NS 50.70$

497Direct Debit Family Swim Membership 10% Concession (per


498Direct Debit Family Swim Membership 25% Concession (per


499 Swimming Lesson Ratio 1:6 per lesson per student Recreation & Leisure NS 9.30$

500 Swim Lesson Ratio 1:10 per lesson per student Recreation & Leisure NS 8.10$

501 Full Centre Hire (other group) per hour Recreation & Leisure NS 222.80$

502 Full Centre Hire (other group) - half day Recreation & Leisure NS 678.60$

503 Full Centre Hire (community group) per hour Recreation & Leisure NS 166.60$

504 Full Centre Hire (community group) half day Recreation & Leisure NS 592.75$

505 25m & teaching pools one hour (other group) Recreation & Leisure NS 167.60$

506 25m & teaching pools half day (other group) Recreation & Leisure NS 600.95$

507 25m & teaching pools one hour (school group) Recreation & Leisure NS 136.95$

508 25m Carnival Hire per hour Recreation & Leisure NS 114.45$

509 25m Carnival Student Entry Fee Recreation & Leisure NS 2.50$

510 25m & teaching pools half day (school group) Recreation & Leisure NS 512.00$

511 25m Pool Lane hire per hour Recreation & Leisure NS 56.00$

512 25m Pool Lane hire per hour (Off Peak) Recreation & Leisure NS 45.00$

513 25m Pool Lane hire per half hour Recreation & Leisure NS 32.40$

514 25m Pool Lane hire per half hour (Off Peak) Recreation & Leisure NS 25.55$

515 LTS Pool per hour Recreation & Leisure NS 29.15$

516 LTS Pool Lane 3rd lane half hour Recreation & Leisure NS 15.65$

517 WWE Pool per hour Recreation & Leisure NS 41.20$

518 WWE Pool per half hour Recreation & Leisure NS 26.65$

519 Extra staff member per hour Recreation & Leisure NS 46.50$

Outdoor Pools520 Casual Swim Adult Recreation & Leisure NS 5.50$

521 Casual Swim Child Recreation & Leisure NS 3.90$

522 Casual Swim Full Time Student Recreation & Leisure NS 3.90$

523 Casual Swim Pensioner Recreation & Leisure NS 3.90$

524 Parent Supervising Child U5 Recreation & Leisure NS 3.90$

525 Family Swim pass Recreation & Leisure NS 16.00$

526 Season Ticket Adult Recreation & Leisure NS 108.00$

527 Season Ticket Child U18 Recreation & Leisure NS 70.00$

528 Season Ticket Family Recreation & Leisure NS 217.00$

529 Season Ticket Concession Recreation & Leisure NS 70.00$

Council offers the following discounts:

*10% Seniors Card - 25% Students, Teens, Pensioner, Carers & Corporate - 30% Pool staff kiosk/merchandise

*30% Discount to Community Groups who are fundraising for good will events

*Free use annually for each swim club to run a fundraising swimathon.

*Free use for companion card holders.

*Incentive based pricing throughout the year to encourage sales growth/member retention

Gisborne Community CentreOther

530 Office One Regular (per hour) Recreation & Leisure NS 17.50$

531 Office One Casual (per hour) Recreation & Leisure NS 20.25$

532 Storeroom One Recreation & Leisure NS 99.15$

533 PA system hire (per hour) Recreation & Leisure NS 123.00$




2018/19

Charge

(GST inc)

See General Meeting Rooms & Halls Section below for room and

associated facility rates at these centres.

Stadium Hire (Category 1 SH)534 Social Functions (session) Recreation & Leisure NS 510.00$

535 Peak (per hour) Recreation & Leisure NS 48.00$

536 Off Peak (per hour) Recreation & Leisure NS 32.00$

537 Bond for Social Function Recreation & Leisure NS 350.00$

Other538 Kitchen/Kiosk (Day) Recreation & Leisure NS 56.50$

539 Club Rooms (Half Year / Junior) Recreation & Leisure NS 545.00$

540 Club Rooms (Year) Recreation & Leisure NS 1,060.00$

541 Amenities hire (year) Recreation & Leisure NS 312.00$

Squash Courts542 Regular Use Per Hour Recreation & Leisure NS 20.50$

543 Casual Use Per Hour Recreation & Leisure NS 23.00$

544 Junior Use Per Hour Recreation & Leisure NS 19.50$

Macedon Community Centre Stadium See General Meeting Rooms & Halls Section for these types of

facilities at this centre.

Stadium Hire (Category 1 SH)

545 Social Functions Recreation & Leisure NS 510.00$

546 Bonds Recreation & Leisure NS 350.00$

547 Peak (hour) Recreation & Leisure NS 44.00$

548 Off Peak (hour) Recreation & Leisure NS 28.50$

Other

549 Kitchen Per Day Recreation & Leisure NS 56.50$

550 Kitchen Per Day Commercial Use Recreation & Leisure NS 130.00$

551 Bond Commercial Hirer Recreation & Leisure NS 1,000.00$

GENERAL MEETING ROOMS AND HALLSSmall Meeting Room

(up to 20 people)

552 Regular Use (Hour) Recreation & Leisure NS 17.50$

553 Casual Use (Hour) Recreation & Leisure NS 20.30$

554 Social / Commercial (H)our Recreation & Leisure NS 36.60$

Applicable facilities:

Buffalo Sports Stadium - Utility Room

Romsey Rec Centre - Upstairs Utility Room

KTSAC - The Den Squash Room

Macedon Community Centre - Utility Room

Gisborne Community Centre - Meeting Rooms

Multipurpose / Small Hall

(up to approx. 100 people)

555 Regular Use per hour Recreation & Leisure NS 25.40$

556 Casual Use per hour Recreation & Leisure NS 30.00$

557 Social Functions (food & drink consumed) - evening Recreation & Leisure NS 295.00$

558 Bond Recreation & Leisure NS 350.00$


Buffalo Sports Stadium - Rotary Room

Romsey Rec Centre - Multipurpose Room

Riddells Creek Leisure Centre - Multipurpose Rm

KTSAC - The Studio / Jack Walker Room

Macedon Community Centre - Multipurpose Rm

Gisborne Community Centre - Senior Citz Hall

Large Hall

(up to approx. 150+ people)

559 Regular Use per hour Recreation & Leisure NS 37.00$

560 Casual Use per hour Recreation & Leisure NS 41.20$

561 Social Functions (food & drink consumed) - evening Recreation & Leisure NS 395.00$

562 Commercial Event - day Recreation & Leisure NS 300.00$

563 Community Event - day Recreation & Leisure NS 260.00$

564 Bond Recreation & Leisure NS 350.00$


Gisborne Community Centre - Mechanics Hall

Buffalo Sports Stadium / Romsey Recreation Centre / Riddells Creek




2018/19

Charge

(GST inc)

Large Catering Kitchen

(capacity to cater for 100+)

565 Per Day Recreation & Leisure NS 56.50$

566 Commercial Hire per day Recreation & Leisure NS 130.00$

567 Bond Commercial Hire Recreation & Leisure NS 1,000.00$


Gisborne Community Centre - Kitchen

** Community Meetings

Conditions:

2. Book ings must be made at least 7 days in advance.

5. The Facility manager has authority to determine eligibility.

7. Conditions subject to review after 12 months.

Planning and Building Permits568 Request for Extension to Permit - First Request Planning NS 285.00$

569 Request for Extension to Permit - Second Request Planning NS 575.00$

570 Request for Extension to Permit - Third Request Planning NS 740.00$

571 Request for amendment to permit Planning S Various572 Request to endorse amended plans Planning NS Various573 Secondary Consent Planning NS 255.00$

574 Miscellaneous Consent Planning NS 525.00$

575 Written Planning Enquiry Planning NS 135.00$

576 Request for copy of Planning Permit (number provided and file in the Planning NS 92.00$

577 Development Plan ( that does not create a road) Planning NS 525.00$

578 Development Plan ( that does create a road) Planning NS 950.00$

579 Amend a development Plan Planning NS 370.00$

580 Request for copy of Planning Permit (no number provided) Planning NS 165.00$

581 Advertising Amended S173 (maximum 10 letters) Planning NS 150.00$

582 Advertising Amended S173 (per letter after 10) Planning NS 8.00$

583 Permit - Use only Planning S 1,240.70$ 584 Permit - Single dwelling under $100,000 Planning S 592.50$ 585 Permit - Single dwelling $100,000 to $500,000 Planning S 1,212.80$ 586 Permit - Single dwelling $500,000 to $1,000,000 Planning S 1,310.40$ 587 Permit - Single dwelling $1,000,000 to $2,000,000 Planning S 1,407.90$ 588 Permit to develop land Planning S Various589 Permit - Tree Removal Planning S 188.20$ 590 Permit - Dam [under 3 Megalitres] Planning S 188.20$ 591 Permit to subdivide existing building Planning S 1,240.70$ 592 Permit to subdivide land into 2 lots Planning S 1,240.70$ 593 Permit to re-align boundary or consolidate lots Planning S 1,240.70$ 594 Permit to subdivide land into more than 2 lots Planning S 1,240.70$ 595 Permit to remove a restriction from land Planning S 1,240.70$ 596 Permit to create, vary or remove restriction Planning S Various597 Permit to create, vary or remove an easement Planning S 1,240.70$ 598 Amendment of applications Planning S 1,240.70$ 599 Amendment permits under Section 72 Planning S Various

600 Certificates of Compliance Planning S 306.70$

601 Planning Certificate Planning S 20.90$

602 Planning Certificate - Urgent Planning NS 51.10$

603 Determining if action is to the satisfaction Council /other agency Planning S 306.70$

604 House Relocation/Re-erection Building NS $1,250+(Cost of

Works*0.005)

605 Extension of time to permit for 12 months Building NS 365.00$

6. Applicable small meetings rooms are: Gisborne Community Centre - meeting room, Buffalo Sports Stadium - front

utility room, Macedon Community Centre - front utility room, Riddells Creek Leisure Centre - creche, Romsey

Recreation Centre - creche, Kyneton Mechanics Institute - meeting room library corner (Board room).

Selected small meeting rooms at all facilities are available free of charge for meetings (NOT activities) for

1. Limit up to 12 book ings per annum however more may be considered depending upon demand.

3. A hire form must be completed for each book ing & PL insurances provided (properly constituted groups will have

this).

4. Paid hirings take precedence (ie. Non paying hirer may have to reschedule/relocate book ing if a paid hirer requires

the room at the same time - at least 7 days notice will be provided).




2018/19

Charge

(GST inc)

Planning and Building Permits (continued)

606 Class 1 A Building Works [by Registered Builder] Building NS

$525+(Cost of

Works*0.004761)

(to $1,000,000)

then $2061.10 +

(Cost of

Works*0.003225)

607 Class 1A Building Works [by Owner Builder] Building NS

$575+(Cost of

Works*0.005) (to

$1,000,000) then

$2241.67 + (Cost

of Works-

0.003333)

608 Commercial and Industrial - Class 2-9 Building NS

$1,200+(Cost of

Works*0.006666)

(to $1,000,000)

then $3866.67 +

(Cost of

Works*0.004)

609 State Government Levy Building S

0.00128% per $

of cost of work

over $10,000

610 Building over an easement Engineering Planning S 18.43 Fee Units

611 Property Information Building S 3.67 Fee Units

612 Lodgement Fee Class 1 & 10 Building S 2.75 Fee Units

613 Consent and Reports Building S 18.43 Fee Units

614 Protection of the public ( ie Hoardings) Building S 18.43 Fee Units

615 Building Search Fees and copies of plans and permits Building NS 170.00$

616 Variation of Building permit Building NS

$250 + (Cost of

Variation Works

*0.005)

617 Demolition report ( Section 29A ) Building S 4.60 Fee Units

618 Assessment non compliant building matter Building NS Permit Fee by

200%

619 Additional inspections Building NS 185.00$

620 Fences (including pool, barriers and retaining walls) Building NS $400 + (cost of

work / 150)

621 Place of Public Entertainment - Up to 5,000 people Building NS 550.00$

622 Place of Public Entertainment - 5,001 to 15,000 people Building NS 800.00$

623 Place of Public Entertainment - greater than 15,000 people Building NS 1,600.00$

624 Liquor Licence Reports Building 750.00$

625Creation of Occupancy permit or Consolidation for Commercial

BuildingsBuilding 1,500.00$

626 Tourist signing application fee Economic Development & Tourism NS 87.90$




2018/19

Charge

(GST inc)

Strategic Planning

627

Considering a request to amend a planning scheme; and b) taking

action required by Division 1 of Part 3 of the Act; and c) considering

any submissions which do not seek a change to the amendment; and

d) if applicable, abandoning the amendment

Strategic Planning S 206 fee units

628

For considering: up to and including 10 submissions which seek a

change to amendment and where necessary referring the submission

to a panel


629

For considering up to 11 (and including) 20 submissions which seek a

change to an amendment and where necessary referring the

submission to a panel


630

For considering submissions that exceed 20 submissions which seek

a change to an amendment, and where necessary referring the

submission to a panel


629

Adopting amendment or part of the amendment in accordance with

section 29 of the Act; and b) submitting the amendment for approval

by the Minister in accordance with section 31 of the Act; and c) giving

the notice of approval of the amendment required by section 36(2) of

the Act.

Strategic Planning S

32.5 fee units (if

the Minister is

not the planning

authority or nil

fee if the

Minister is the

planning

authority)

630

For : a) consideration by the Minister of a request to approve the

amendment in accordance with section 35 of the Act; and b) giving

notice of approval of the amendment in accordance with section 36(1)

of the Act.

Strategic Planning S

32.5 fee units (if

the Minister is

not the planning

authority or nil

fee if the

Minister is the

planning

authority)

631 Proponent costs for Council consideration - Consultant Strategic Planning S At cost

630 Public notice letter by mail Strategic Planning S 1.59$

631 Public notice - advertisement in local newspaper Strategic Planning S At cost

632 Public notice - advertisement in Government Gazette Strategic Planning S At cost

633 Independent Panel fees Strategic Planning S At cost

634 Historical Document Search Strategic Planning S 130.00$

Corporate Charges635 Admin Fee - Dishonoured Payments Finance NS 16.50$

636 Land Information Certificates Finance S 1.82 Fee Units

637 Rate Search (10 Years) Finance NS 30.00$



640 Re-issue Rate Notice - Fee to post. E-mail no charge. Finance NS 5.00$

* S - Statutory, NS - Non-Statutory


Glossary Act means the Local Government Act 1989

Annual report means a report of the activities of the previous financial year and contains

a report of operations, audited financial statements and an audited

performance statement

Asset expansion expenditure

means expenditure that extends the capacity of an existing asset to

provide benefits to new users at the same standard as is provided to

existing beneficiaries

Asset expenditure type means the following types of asset expenditure:

asset renewal expenditure;

new asset expenditure;

asset upgrade expenditure;

asset expansion expenditure

Asset renewal expenditure means expenditure on an existing asset or on replacing an existing asset

that returns the service capability of the asset to its original capability

Asset upgrade expenditure means expenditure that:

enhances an existing asset to provide a higher level of service; or

increases the life of the asset beyond its original life

Australian Accounting Standards (AASB)

means the accounting standards published by the Australian Accounting

Standards Board

Budget means a plan setting out the services and initiatives to be funded for the

financial year and how they will contribute to achieving the strategic

objectives specified in the council plan

Capital works expenditure means expenditure on non-current assets and includes new assets, asset

renewal, asset expansion and asset upgrade

Council The local government entity comprising of staff and councillors. Inclusive

terms such as we, our and us are regularly used to represent Council.

Council plan means a plan setting out the medium-term strategic objectives, strategies,

strategic indicators and resources reflecting vision and aspirations of the

community for the next four year

Fair Go Rates system Victorian Government legislation that restricts Council rate revenue

increases to a specified “cap” on the average increase in rates and

municipal charge.

Financial resources means income, expenditure, assets, liabilities, equity, cash and capital

works required to deliver the services and initiatives in the budget

Financial statements means the financial statements and notes prepared in accordance with the Australian Accounting Standards as they apply to the general purpose financial reports of local governments and a statement of capital works and included in the annual report

Financial year means the period of 12 months ending on 30 June each year

Human resources means the staff employed by a council

Indicator means what will be measured to assess performance

Initiatives means actions that are one-off in nature and/or lead to improvements in service

Major initiatives means significant initiatives that will directly contribute to the achievement of the council plan during the current year and have a major focus in the budget


Minister means the Minister for Local Government

Model budget means the Victorian City Council Model Budget prepared annually by the Institute of Chartered Accountants in Australia

New asset expenditure means expenditure that creates a new asset that provides a service that does not currently exist

Non-financial resources means the resources other than financial resources required to deliver the services and initiatives in the budget

Non-recurrent grant means a grant obtained on the condition that it be expended in a specified manner and is not expected to be received again during the period covered by a Council’s Strategic Resource Plan

Planning and accountability framework

means the key statutory planning and reporting documents that are required to be prepared by councils to ensure accountability to local communities in the performance of functions and exercise of powers under the Act

Performance statement means a statement including the results of the prescribed service outcome indicators, financial performance indicators and sustainable capacity indicators for the financial year and included in the annual report

Recurrent grant means a grant other than a non-recurrent grant

Regulations (LGR) means the Local Government (Planning and Reporting) Regulations 2014

Report of operations means a report containing a description of the operations of the council during the financial year and included in the annual report

Services means assistance, support, advice and other actions undertaken by a council for the benefit of the local community

Statement of capital works means a statement which shows all capital expenditure of a council in relation to non-current assets and asset expenditure type prepared accordance to the model statement of capital works in the Local Government Financial Report

Strategic objectives means the outcomes a council is seeking to achieve over the next four years and included in the council plan

Strategic resource plan means a plan of the financial and non-financial resources for at least the next four years required to achieve the strategic objectives in the council plan

Strategies means high level actions directed at achieving the strategic objectives in the council plan

Statement of human resources

means a statement which shows all council staff expenditure and numbers of full time equivalent council staff

Statements of non-financial resources

means a statement which describes the non-financial resources including human resources

Summary of planned capital works expenditure

means a summary of capital works expenditure in relation to non-current assets classified according to the model statement of capital works in the Local Government Financial Report, by asset expenditure type and funding source

Summary of planned human resources expenditure

means a summary of permanent council staff expenditure and numbers of full time equivalent council staff categorised according to the organisational structure of the council

budget report 2018/19 · 2018-08-09 · budget report 2018/19 adopted by council 13 june 2018 page...

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