northern midlands annual report 2018/2019 · midlands. your passion and enthusiasm for the...

NORTHERN MIDLANDS ANNUAL REPORT 2018/2019

Front cover, clockwise:� Newmulti-functionfacilityatCampbellTownWarMemorialOval,NorthernMidlandsrurallandscape,NewentrancetotheupgradedLongfordRecreationGroundmulti-functionfacility,HerExcellencytheGovernor’svisittoAdam’sDistilleryatPerth,NewtownentrancesignageconstructedatConara,PerthLinksRoad—treeplantingcorridor

� AnnualCouncillorBusTour,meetingwiththeRossLocalDistrictCommittee

� FloodMapatLongford’sVictoriaSquare � ToomsLakeRoadBridge � TourofTasmaniaCyclingTour � HaywardslocatedatTRANSlink—constructionofwindturbinecomponents

� TheGranary—RichmondHill,Cressy

CONTENTSVISION 2

VALUES 2

MISSION 2

THE ANNUAL REPORT 3

PROFILE 3

MESSAGE FROM THE MAYOR 4

GENERAL MANAGER’S MESSAGE 6

MAJOR EVENT 9

OUR COUNCIL, PEOPLE & ORGANISATION 11Council facts in brief 11Facilities maintained 11Our staff 11

ORGANISATIONAL STRUCTURE 12

ROLE OF COUNCILCOUNCIL MEETINGS 14

ELECTED MEMBERS OF COUNCIL 16Mayor Mary Knowles OAM 16Deputy Mayor Richard Goss 16Councillor Dick Adams OAM 16Councillor Matthew Brooks 16Councillor Andrew Calvert 16Councillor Jan Davis 16Councillor Ian Goninon 17Councillor Janet Lambert 17Councillor Michael Polley AM 17

COUNCIL’S EXECUTIVE COMMITTEE 17

MEMBERS SERVING ON DISTRICT COMMITTEES 18

MAJOR STRATEGIC ISSUESINTRODUCTION 20

ECONOMIC DEVELOPMENT 20

SUSTAINABLE DEVELOPMENT 20

COMMUNITY WELL-BEING 21

MAINTAINING CORE FUNCTIONS OF COUNCIL 22

FUTURE FUNDING 22

ANNUAL REVIEW OF COUNCIL PROGRAMSGOVERNANCE 24

STRATEGIC PROJECTS 24GOVERNANCE 25 PEOPLE AND CULTURE / HUMAN RESOURCES 28EMERGENCY MANAGEMENT 30 COMMUNICATION 30 YOUTH SERVICES 33 ECONOMIC DEVELOPMENT 34

COMMUNITY & DEVELOPMENT 36STRATEGIC PROJECTS 36 EVENT MANAGEMENT & TOURISM PROMOTION 40RECREATION 42 ANIMAL CONTROL 44ENVIRONMENTAL HEALTH 45 LAND USE, URBAN DESIGN & PLANNING 46 BUILDING SERVICES 47 COMPLIANCE 48 COMMITTEES OF MANAGEMENT 49

CORPORATE SERVICES 50STRATEGIC PROJECTS 50 FINANCIAL MANAGEMENT 51INFORMATION MANAGEMENT 54EARLY CHILDHOOD SERVICES 55 WORK HEALTH & SAFETY 56 CEMETERIES 56

WORKS & INFRASTRUCTURE 57STRATEGIC PROJECTS 57ROADS 58STORMWATER 60 PLANT 60WASTE MANAGEMENT 61BRIDGES 61COMMUNITY AMENITIES 62

MAJOR PROJECTS & WORKS MAJOR PROJECTS 64

CAPITAL WOKRS PROGRAMME 2018–2019 69ROAD INFRASTRUCTURE 69BRIDGES 69URBAN STORMWATER / DRAINAGE 69RECREATION, BUILDING & COMMUNITY 70

REPORTING ON LEGISLATIVE REQUIREMENTSPUBLIC TENDERS 72

ATTENDANCE AT COUNCIL AND COMMITTEE MEETINGS BY COUNCILLORS 74

ELECTED MEMBER ALLOWANCES AND EXPENSES 74

REMUNERATION STATEMENT 74

GRANTS & BENEFITS 74

DONATION OF LAND 74

PUBLIC INTEREST DISCLOSURES STATEMENT 74

ENVIRONMENTAL HEALTH STATEMENT 75

RIGHT TO INFORMATION 75

CODE OF CONDUCT COMPLAINTS 76

CUSTOMER REQUESTS/COMPLAINTS RECEIVED 76

UNDERSTANDING THE FINANCIAL REPORTWHAT ARE THE FINANCIAL STATEMENTS? 78

THE FINANCIAL STATEMENTS 79The Statement of Comprehensive Income 79Statement of Financial Position 79Statement of Changes in Equity 81Statement of Cash Flows 81Notes to the Accounts 81Certification 81Auditor General’s Report 81

Northern Midlands Council | Annual Report 2018/2019 1

HonestyTreat all with honesty, respect and trust.

IntegrityListen, learn and proactively deliver Council’s vision.

InnovationExplore, expand and adapt to achieve a shared vision.

PrideServe community with pride and energy.

Northern Midlands is an enviable place to live, work and play. Connected communities enjoy safe, secure lives in beautiful historical towns and villages. Our clean, green agricultural products are globally valued. Local business and industry is strongly innovative and sustainable.

Lead and Progress

LeadershipServe with honesty, integrity, innovation and pride.Counciliscommittedtostrongadvocacyandcommunitycollaboration.Livingresponsiblywithinourmeans,throughtransparentfinancialplanningandgovernance.Staffcultureespousesintegrity,honestyandpride.

Progression Nurture and support economic health and wealth.Economic health and wealth — grow and prosper. Ourinfrastructuregrowthbuildscapacityandeconomicsustainability.Wesupportdiverse,innovative,independentbusinessandindustry.Wethrivewithstrongcollaborativeregionalpartnerships.

People and Place

PeopleBuild a vibrant society that respects the past.Culture and society – a vibrant future that respects the past.Diversetownsandvillagesservicearural-basedindustry.Connectivitychallengesareinnovativelymanagedtounitedisparatecommunities.Equitabledeliveryofqualityassets,programsandservicessupportssustainability.

PlaceNurture our heritage environment.Wecherishthehistoricalheritageofourcultureandallitspeople.Itisfirmlyembeddedinplanningforthefuture—anenviableplacetolive,workandplay.Weprotectourenvironmentandworkwithbusinessandindustrytoprotectinherentvalues.

VISION MISSION

VALUES

Municipal Goals

� Bold leadership guides innovation and growth

� Economically sound and flexible management

� Sustainable progress creates a vibrant future

� We strategically plan and deliver infrastructure

� Our culture respects the past in building the future

� Our historical landscapes are cherished and protected

� Connected communities are strong and safe

� The municipality is diverse and innovative

� Free2BGirlsProgram—ArtExhibition,Longford

2 Northern Midlands Council | Annual Report 2018/2019

Poatina

Cressy

LongfordPerth Evandale

Ben Lomond National Park

Avoca

Campbell Town

RossKalangadoo

Conara

Epping Forest

Devon Hills Western Junction

Nile

Bishopsbourne

Rossarden

Royal George

The Annual Report to the community concludes the annual corporate planning and reporting cycle of Council.AsaCouncilwehaveastatutorydutytoannuallyreportonhowwellwehaveperformedasanorganisation.TheAnnualReportisCouncil’sreportcardandprovidesCouncilwiththeopportunitytoformallyinformthecommunityoftheachievementsofCounciloverthepastyearandhowthemoniesraisedviarates,charges,feesandfromgrantsreceivedhavebeenexpended.

ItisspecificallyrequiredbytheLocal Government Act 1993thatCouncilreporton:• ThecontextinwhichCouncilworked• Anorganisationaloverview• Council’soperations,ourachievements• Thekeyactivitiesandprioritiesidentifiedinthebudget

• Asetofauditedstandard,financialandperformancestatements.

• EachyearCouncil,inconsultationwiththecommunity,preparesanAnnualBudgetwithinthecontextoftheactionsidentifiedintheStrategicPlan2017-2027.

The Northern Midlands Council was created on the 2nd April 1993 from the merger of the former Municipalities of Longford, Evandale, Campbell Town and Ross, together with the towns of Rossarden, Avoca and Royal George from the Fingal municipality.Themunicipalareacoversanareaof5,130 squarekilometres,extendingfromLiffeyBluffinthewesttoMountStJohnintheeast(150kms)andfromRelbiainthenorthtoToomsLakeinthesouth(95kms).

NorthernMidlandsisoneofthelargestandmostdiversemunicipalareasinTasmania.Itrangesfrommountainouscountryonitseasternandwesternboundariestoextensivegrazinglandsrenownedforfinewoolproduction,therichagriculturalriverflatsoftheEsk,LakeandMacquarieRivers;historictownsandvillages,andfromsmallbusinessestomulti-milliondollarenterprises.Manyofthetownsandvillageshavedistinctiveheritagequalitieswhichmakethemattractiveplacestolive.

The2016censusrecordedthepopulationoftheNorthernMidlandsat12,822.Thiswas2.51%oftheestimatedStatepopulationthattotalled509,965.

TheABSprojectedapopulationof13,300intheNorthernMidlandsregionatJune2018.

THE ANNUAL REPORT PROFILE


Firstly,Iwouldliketoacknowledgeouroutgoingcouncillors,MayorDavidDownieandLeisaGordonfortheirhardworkanddedicationtotheNorthernMidlands.Yourpassionandenthusiasmforthemunicipalareaandthewell-beingofthecommunityhasnotgoneunnoticed.

2018/2019 has been another exciting and big year for our Northern Midlands community. Duringthisperiod,Councilundertooktwoofourbiggestprojectstodate,theLongfordRecreationGroundandCampbellTownWarMemorialOvalPrecinctredevelopmentprojects.Bothoftheseprojectspresentedtheirownchallengesbut,withthetenacityoftheworkforceandmanagement,andthesupportofCouncillorsweworkedasateamtoachieveoutstandingresults.

TheLongfordRecreationGroundRedevelopmentwasaparticularlyexcitingproject,asitisthefirstmajorprojectthatourWorksDepartmentteamhasundertakenassoleprojectmanagersandworkers.Sub-contractorswereengagedwhenrequiredand,wherepossible,wetriedtouseNorthernMidlandsbasedbusinessesandsub-contractorsexclusively.TheredevelopedfacilityhasbeenactivelyusedsinceitscompletioninJune2019andhasreceivedhighpraisefromusergroupsandcommunitymembers.

TheCampbellTownWarMemorialOvalPrecinctRedevelopmentprojectincludedtheconstructionofanewmulti-purposefacility,providingconnectivitywiththeswimmingpoolandnewlyconstructedmulti-purposecourts,upgradestothecenotaphandsurrounds,aswellasthedemolitionofthegrandstand.

TheupgradedfacilitiesatCampbellTownandLongfordnowfeatureinclusivechangeroomswithupdated,upgradedamenitiestogetherwithmeetingroomsandfunctionfacilitieswhichareavailabletohire.

AnotherhighlightofmyfirstyearasMayorwastheGovernor’svisitinNovember2018.HerExcellencyProfessortheHonourableKateWarnerACandMrRichardWarnerspentthedayexploringwhatwehavetoofferintheNorthernMidlands.Itwasadelighttoshowcaseourbeautiful,productiveregionandtheinnovationanddiversitywhichisrepresentativeofourNorthernMidlandscommunity.

Ithasbeenanabsolutepleasuretosupporttheamazingvarietyofcommunityeventsandfestivalsthroughoutthepastyear,andIacknowledgeallthelocalvolunteerswhogivetheirtimetoenablethesetohappen.Theseeventskeepouruniquetownsvibrantandplacespeoplewanttovisit.

IwouldliketotakethisopportunitytoacknowledgeandthankmyfellowCouncillors,ManagementandStafffortheircommitmentandongoingsupportthroughoutthepastyeartoenableandallowtheNorthernMidlandstofurthergrowanddevelop.

Councilhasanumberofprojectsplannedandisexcitedtoseethecommencementofthosethatarealreadyfunded,whilstcontinuingtoactivelylobbyforandseekfundingforthoselong-termprojectswhicharenotyetfunded.IlookforwardtotherealisationoftheseprojectsasCouncilworkstowardsimprovingitsassetstothebenefitofourstrong,vibrantNorthernMidlandscommunity.

Mary Knowles OAMMAYOR

MESSAGE FROM THE MAYOR


� FootballmatchundernewlightsatMorvenPark—SenatorDougCameron,MayorKnowlesandBrianMitchellMP

� GovernorWarner’svisit—civicreceptionatCampbellTown� WoolmersBridgeopening—SenatorWendyAskew,

SenatorClaireChandlerandMayorMaryKnowles


The 2018/2019 year has been a memorable year for the Northern Midlands municipal area. Our population and investment continues to grow adding to our prosperity.Asthetierofgovernmentclosesttoourcommunity,Councilcontinuestolaythefoundationsforprosperityandensuringthatourcommunitiesareinvitingplacestolive.

NorthernMidlandsCouncilasalocalgovernmentauthority,playsacrucialroleindeliveringservicestoourlocalcommunityandensuringlocalprioritiesareaddressed.

Wedelivermanykeyservicesthatinclude:

• LocalRoads• RecyclingandWasteManagement• RecreationandSport• PlanningFunctions• PublicHealthInspections• CommunityHalls• CommunityServices,e.g.childcare,immunisations,youthandseniorsservices

• CommunityEvents• EconomicDevelopmentandTourism• ConservationandEnergyEfficiencyInitiatives

GENERAL MANAGER’S MESSAGE

TheprioritiesthatImentionabove,includethedeliveryofmanykeyinfrastructureprojects,suchas:thenewmulti-functionfacilitiesatCampbellTownWarMemorialOvalandLongfordRecreationGroundPrecinct.

With2019beingafederalelectionyear,theNorthernMidlandsCouncil,prepareditsPriorityProject2019documentoutlininganumberofkeypriorities.WesuccessfullyreceivedcommitmentsfromincumbentSenatorSteveMartinonbehalfoftheCoalitionamountingto$7Mfortheimplementationof:

• $4MfortheLongfordUrbanDesignProject• $2.6MforanewPerthEarlyLearningCentre• $400,000forimprovementstotheCressySwimmingPool

• $50,000toredeveloptheplaygroundatAvoca.

CouncilofficersarecurrentlycompletingFederalGovernmentapplicationsandcollatingsupportingdocumentationforthisfunding.

In2019/2020Councilwillcontinuetoinvestincommunityinfrastructure,particularlysportingamenities,withanemphasisonchangeroomfacilitiestoimproveaccessibilityforfemaleparticipants.ProjectsincludetheprovisionofnewchangeroomsforEvandale’sMorvenParkRecreationGroundandCressyRecreationGround,estimatedtotalexpenditureof$1.8M.

During2019Councilhascontinuedtoexpanditsstreetplantingprogram,notwithstandingCouncilundertakings,manyinthecommunitybelievewearenotdoingenoughinthisarea.Subsequently,Councilisexploringoptionsfortallstandtreesforplanting,inotherwordsgrowingadvancedtreespriortoactualplantingtime.

TheplantingoftreesinthemedianstripofSmithStreet,Longfordisprovidingsignificantenvironmental,andaestheticimprovements,aswellasservingasatrafficcalmingmeasure,improvingsafety.

OverthepastyearsCouncilhasbeenlayingthefoundationforbecominganEmployerofChoice.During2018/2019,CouncilsubmittedtheirfirsteverapplicationfortheEmployerofChoiceAward.TheprogramiswidelyregardedasrecognisingTasmania’sbestpractitionersincreatingaworkculturethatattracts,retainsandgrowsthebestpeople,byactivelypromotingandcateringforapositiveworklifebalance.On28June2019,NorthernMidlandsCouncilwasinductedintotheEmployerofChoiceHonourRoll,andawardedtheEmployerofChoiceaward-anachievementweareallverypleasedwithandproudof.

The2018CouncilelectionssawtheretirementofDavidDowniefromtherolesofCouncillorandMayor,


afterholdingthepositionofCouncillor,DeputyMayorandMayoroveracombinedperiodof25yearswiththeNorthernMidlandsCouncil,aswellasservingontheCampbellTownCouncilpriortothe1993formationoftheNorthernMidlandsCouncil.LeisaGordonleftCouncilafterher4-yeartermandIthankthembothfortheirdedicationandunwaveringsupportforthecommunityandtheCouncil.

SevenCouncillorsreturnedfollowingtheOctober2018localgovernmentelections;wealsowelcomedbackMatthewBrookswhoservedpreviouslyfrom2005to2014;andJanDaviswhowaselectedforthefirsttime.

OurCouncillorsholdadiverserangeofviewswhichisofbenefittothecommunity.

CouncillorsandstaffalsocongratulateCrMaryKnowlesOAMourrecentlyelectedMayor;Mary’simmediatecommitmentandpassionfortheroleisevident,takinguplocalandregionalissueswithenthusiasm.

Des JenningsGENERAL MANAGER

� AFLTasmania,CampbellTownWarMemorialOvalfundingpartners(MayorDavidDowniemeetingwithTrishaSquires,CEOAFLTasmania)

� Council’sManagementTeam � CressySwimmingPool–AnnualBusTour


� SenatorSteveMartinandMayorKnowles—National’sin Government,announcementofthe$7Mfundingcommitment

� AnnualBusTour—meetingwiththeLongfordLocalDistrictCommittee� LongfordRecreationGroundupgradedentrancetoamenities


� NorthernMidlandsCommunity&VolunteerExpo

MAJOR EVENT

Tour of the Northern Midlands municipal area by Her Excellency Professor the Honourable Kate Warner, AC, Governor of Tasmania, and Mr Warner.


On12November2018,HerExcellencyProfessortheHonourableKateWarner,AC,GovernorofTasmania,andMrWarnervisitedtheNorthernMidlandsCouncil.ThetourwashostedbyCouncil’sMayor,MaryKnowlesOAMandGeneralManager,DesJennings.

ThetourencompassedvisitstoNorthernMidlandslandmarksandfacilities,wheretheGovernorandherentourageweremetbythelocals.

Placesandpeoplevisited,included:theLongfordMedicalCentre,anEskleighGroupHome,LongfordRecreationGround,LongfordVictoriaSquare(VillageGreen),CressyDistrictHighSchool,BurlingtonBerries,thepracticallycompleteWoolmersBridge,GourmetSauceCompany,Adam’sDistilleryatPerth,CampbellTown’sValentinePark,JohnGlover’sCottageandthegardensatStrathmore.

HerExcellencytheGovernorspenttimewithparticipantsattheVolunteerExpoattheLongfordSportsCentre;CapestoneCollegestudents,representativesandresidentsofPoatinaatLongford’sVillageGreen;CressyHighSchoolDeputyPrincipalandstudents.

ThedaywascappedoffwithaCivicReceptionheldinhonourofHerExcellency’svisittotheNorthernMidlandswhichwasattendedbymanylocalidentitiesandrepresentativesofthecommunity.ThereceptionwasheldatCampbellTown’sGallery81andwasprecededbytheswearinginofthenewlyelectedNorthernMidlandscouncillors.

Councilthanksallthosethatmadethisdaypossible.

� CressyHighSchool � WoolmersBridgeconstructionsite

� JohnGloverCottagerestorationwithCarolWestmoor � StrathmoreConvictBuiltColonialResidencewithSueGillon


Council facts in brief• Approximately60%ofthepopulationresidesin5%ofthearea,thatis,generallyinthenorthwhichincludesLongford,PerthandEvandale.

• Councilisresponsibleformaintenanceof960kmsroadsand10,998m²bridgedeckarea;morethananyothercouncilinthestate.

• Council’sannualturnover(allfunctions)in2018/2019was$19million(2017/2018$17.8million).

• In2018/2019,57%ofthetotalrecurrentrevenueofthemunicipalitycamefromrates;20%fromGovernmentGrants,theremainderfromuserfeesandothersundryrevenue.

• ManyofthefeaturesthatmaketheNorthernMidlandsuniquealsopresentsomechallengesforCouncilandresidents,suchas• the size of the Council area: although large, is an

area with overall low population density, generating its financial resources from a comparatively small number of ratepayers;

• the various constituent communities: these have different levels of involvement in local government activities and services, and vary widely in their priorities and objectives.

OUR COUNCIL, PEOPLE & ORGANISATION

Facilities maintained• 573kmsofsealedroads

• 387kmsofunsealedroads

• 150concretebridgestructures(10,351m²)

• 13timberdeckbridges(647m²)

• 8ovalsforsportingactivities

• 24communityhalls/centres

• 2caravanparks

• 3swimmingpools

• 7wastetransferstations

Councilcontrolsproperty,plantandinfrastructureassetsamountingto$263million;including$54.8millionofland(includinglandunderroads)andbuildings,$165millionofroadsandbridgesand$31.4millionofstormwater.

Our staff

2017/2018 2018/2019

STATUS NO. OF EMPLOYEES FTE NO. OF

EMPLOYEES FTE

Permanent 63 57 68 62

Casual 15 3 17 4

Total 78 60 85 66� MayorKnowlesandCouncil’sCorporateServicesManager,

MareeBricknell,meetingwithNational’sLeaderMichaelMcCormack andSenatorSteveMartintolobbyforprojectfunding


ORGANISATIONAL STRUCTURE

Manager, Works

Roads

Bridges

Stormwater

Plant

Waste Management

Community Amenities

Manager, Corporate Services

Financial Management

Information Management

Asset Management

Insurances

Risk Management

Work Health & Safety

Early Childhood Services

Cemeteries

Manager, Community & Development

Events & Tourism

Recreation

Animal Control

Environmental Health

Land Use Planning

Building Services

Urban Design

Committees of Management

Compliance

Governance

Executive Administrative Support

People & Culture / Human Resources

Economic Development

Communications

Youth Services

Emergency Management

Residents

Elected Council

General Manager


ROLE OF COUNCIL

� LongfordRecreationGround—redevelopedcommunityfacilities

COUNCIL MEETINGS

TheNorthernMidlandsCouncilheldOrdinaryCouncilmeetingsmonthlyonaMondayinaccordancewiththefollowingschedulefor2018/2019:

• Monday16July2018

• Monday20August2018

• Monday17September2018

• Monday15October2018

• Monday19November2018

• Monday10December2018

• Monday21January2019

• Monday18February2019

• Monday18March2019

• Monday15April2019

• Monday20May2019

• Monday24June2019

AtthemonthlymeetingsofficersofCouncilprovideCouncillorswithreportsonarangeofissueswhicharedealtwithunderthefollowingBusinessUnits:

• Governance;• CorporateServices;• Community&Development• Works&Infrastructure

OrdinaryCouncilmeetingsareopentothegeneralpublicandcommenceat5pm,Counciladjournsfora45minutebreakat6pmandrecommencesthesecondsessionofthemeetingwithPublicQuestionTimeat6.45pm.Atthistimemembersofthepublicaregiventheopportunitytoaskquestions,makearepresentationand/orpresentinformation,onamatterinwhichtheyhaveaninterest,whichisbeforetheCouncilfordecisione.g.developmentapplications.ProceedingsoftheopensessionofCouncilMeetingsarerecorded.

GenerallytwoCouncillorworkshopsareheldmonthly,oneimmediatelypriortotheCouncilmeetingandtheothertwoweeksbefore.AtthistimeCouncillorsandOfficersmeettodiscussforthcomingreports,keystrategiesandreceivepresentationsfromindustrystakeholdersandcommunitygroups.

LocalGovernmentelectionswereheldinOctober2018.Thecertificateofelection,providedbytheTasmanianElectoralCommissionadvisingofthenineelectedcouncillorswastabledatthe19November2018Councilmeeting.

Council’sAnnualGeneralMeetingwasheldon10December2018andaSpecialCouncilMeetingwasheldon21December2018.

The Local Government Act 1993providesthatCouncillorshavethefollowingfunctions:

• Toprovideforthehealth,safetyandwelfareofthecommunity;

• Torepresentandpromotetheinterestsofthecommunity;

• Toprovideforthepeace,orderandgoodgovernmentofthemunicipalarea.

Inperformingitsfunctions,theCouncillorsaretoconsult,involveandbeaccountabletothecommunity.


Councillor allowances and reimbursements

2017/2018 2018/2019

MayorMaryKnowles $19,057 $48,401

MayorDavidDownie $58,600 $20,614

DeputyMayorRichardGoss $30,948 $30,017

CrDickAdams $14,683 $15,549

CrMatthewBrooks – $10,695

CrAndrewCalvert $14,683 $15,619

CrJanDavis – $10,091

CrIanGoninon $15,541 $15,919

CrLeisaGordon $16,375 $7,069

CrJanetLambert $14,838 $15,811

CrMichaelPolley $15,374 $15,478

Councillor attendance

Year 2018 2019

Date 16/07 20/08 17/09 15/10 19/11 10/12* 10/12 21/12 21/01 18/02 18/03 15/04 20/05 24/06

MayorDavidDownie

MayorMaryKnowles

DeputyMayorRichardGoss

CrDickAdams

CrMatthewBrooks

CrAndrewCalvert

CrJanDavis

CrIanGoninon

CrLeisaGordon

CrJanetLambert

CrMichaelPolley

*AnnualGeneralMeeting

Councillor attendance

2018/2019 90.5%

2017/2018 90.6%

2016/2017 90.5%

Total reimbursements2018/2019 $206,109

2017/2018 $200,100

2016/2017 $199,408

Number of items considered by council2018/2019 406

2017/2018 369

2016/2017 405


ELECTED MEMBERS OF COUNCIL

Nine(9)Councillorswereelectedbythecommunityunderasingleelectoraldistrict.TheMayorandDeputyMayorwereelectedbypublicpolls,withthenextelectiontobeheldinOctober2022.

Mayor Mary Knowles OAMIliveatGippsCreekwithmyhusbandonadeerandfinewoolfarm.Forthepast10yearsonCouncilIhaveworkedtirelesslytoenablecommunityprojectstohappen.Irepresentthe29councilsontheFamilyViolenceConsultativeGroup,oncommunityboardspromotingtourismandeconomicdevelopmentwithacommon-senseapproachtogettingthingsdonewhileusingrateswisely.IwillcontinuetopromotetheNorthernMidlandsasaplaceforfamiliesandprogressivedevelopmentsupportingfarmers,industry,smallbusiness,tourism,youthandinfrastructuretokeepourtownsvibrantandviable.

Deputy Mayor Richard GossFirstelectedin2007,Iamahighschoolteacherwithamechanicalandconstructiontradebackground.

IgainedatertiaryeducationattheUniversityofTasmania(BachelorofEducation).IammarriedwiththreechildrenandliveatLongford.IgrewupatCressyandIhavegainedfirsthandexperiencedliving,workingandbuildingmydreamsandhopesintheNorthernMidlands.IhaveastrongcommitmenttotheenvironmentandheritageandwillensurethatallresidentsandbusinessesarefairlyrepresentedandconsultedonthefuturedecisionsoftheNorthernMidlandsCouncil.

Councillor Dick Adams OAMElectedin2014,IwastheformerFederalMemberforLyonsfortwentyyearsandalsopreviouslyservedwiththeStateGovernment.IhavelivedmostofmylifeinNorthernMidlands,startingworkattheLongfordmeatworks,andIamcurrentlyagainlivinginLongford.IknowtheNorthernMidlandsverywellandwanttoseeitdevelopasanexcitingplacetolivewhilevaluingtheheritageandtourismopportunitiesmorefully.IbelieveweneedgreaterinvestmentandmorecarefulplanningtoensureNorthernMidlandsgoesforwarditselfbeforeinvolvinguswithotherNorthernTasmaniapriorities.

Councillor Matthew BrooksHavingfirstbeenelectedtoCouncilin2005,Iservedto2014.Aftertakingabreak,Isoughtre-electionin2018.

IhavelovedlivinginLongfordforthelast49yearsandampassionateabouttheentiremunicipality.Iama“rollupyoursleeves”councillorandyouaremostlikelytoseemecookingacommunitybarbequeorhelpingoutlocalgroupsaroundthearea.

Actionsspeaklouderthanwords,andI’mknownforpubliclyspeakingoutonlocalissuesthataffectlocalpeople.Redtapeandbureaucracyaremypethateandit’saconstantthorninthesideoflocalgovernmentIbelieve.Isupportcommonsenseandworkhardthroughoutthismunicipality.WhilsttakingmymorningwalksaroundLongford,Italktothelocalsaboutlocalissuesthatreallymattertothem.Iamveryeasytocontactandwillrespondquicklytoemails,facebookandphonemessagesandcalls.

Councillor Andrew CalvertIamafamilymanandliveatLongford.IwaselectedtocouncilinOctober2007.Myprofessionisfarmingandruralconsultancy.Irespecttheneedsofbothtownandcountryratepayersandtheimportanceofcommunitiespullingtogether.Isupportsoundfinancialmanagement,maintainingandimprovingessentialservices,generatingeconomicgrowthanddevelopmentandcreatingjobopportunitieswhilstrespectingourheritage.

Councillor Jan DavisI’marelativelynewTasmanian,havingmovedherein2010.AftergrowingupinSydney,Imovedaroundquiteabit–I’venowlivedinfivestatesandoverseas.IreckonI’vesavedthebestuntillast.IfellinlovewiththeNorthernMidlands–itsruralcharacter,uniquevillages,communityspiritandsenseofoptimism–themomentIarrivedhere.It’swhyIchoosetoliveinPerth–andIwon’tbemovingagain.

Afterstartingmyworkingcareerasateacher,Imovedintotheagriculturesectorandbecameanindustrylobbyist.IamapassionateadvocateforthepeopleIworkwithand,soonaftermovinghere,IwasnamedasTasmania’stoppoliticallobbyistandoneofthemostinfluentialpeopleinthestate.Myworkasanagribusinessconsultantkeepsmebusy.Ialsositonanumberofboards,includingFermentationTasmaniaLtd,theRoyalFlyingDoctorService(Tasmania)Ltd,AustralianShellfishIndustriesPtyLtd,andLandcareAustraliaLimited.


� Lefttoright:CrIanGoninon,DeputyMayorRichardGoss,CrJanetLambert, CrMatthewBrooks,MayorMaryKnowlesOAM,CrAndrewCalvert, CrMichaelPolleyAM,CrDickAdamsOAM,CrJanDavis

IspendmysparetimeinmybeautifulgardenbytheSouthEskRiver,withmytwoWestHighlandTerriersandapileofgoodbooks.

Councillor Ian GoninonIamaproudandpassionateTasmanianwholivesinDevonHillsonahobbyfarmwithmywifeCheree.

IownandmanageavarietyofsuccessfullocalbusinessesandI’malsoanactivememberofthecommunity,sittingonvariousboardsandcommitteeswithintheNorthernMidlandsareaandTasmania.

AsacouncillorIamcommittedtosupportingandrepresentingmylocalcommunitytoensureitisaplacethatwe,andthoseafterus,canenjoy.IkeenlyfosterlocalbusinessgrowthaschairmanoftheNorthernMidlandsBusinessAssociationandstrivetoseethecontinueddevelopmentofourcommunity’sheritage.

Inthefuture,myaimistocontinuekeepingraterisestoaminimum,encouragetheemploymentofyoungTasmaniansaswellaskeepstrategicallyplanningourtownsfortheincreasedwell-beingofourgreatcommunity.

Councillor Janet LambertElectedtocouncilinOctober2011.Forover26years,myfamilyandIhavebeenproudtocalltheNorthernMidlandshome.IampassionateaboutcontinuingtheworkIhavestartedinthelocalgovernmentsector,notonlybeingastrongvoiceforregionalandruralcommunitiesbutalsoapersonofaction,ensuringpositivechangehappensandcommunitiesthrive.

Thisisawonderfulplacetolive—andIwanttodoallIcantosecureourcommunity’slong-termfuture.

Throughmycommunityactivitiesandrolewithinthecouncil,Ihopetoleavealastinglegacyforthefuture,ensuringourregionisstrongandsustainable.Iconsidermyselfveryapproachable,honestandtransparent;applyingacommonsensepointofviewtowardsallissuesputforward.ItisimportanttomethatIdemonstratethesevaluesatalltimestothecommunitiesIamprivilegedtorepresent.

Councillor Michael Polley AMFor42yearsasaMemberofParliamentIvigorouslyandsuccessfullyengagedwithfederal,stateandlocalgovernmentsandactivelyparticipatedinmanycommunities.IhopetobringtheexperiencesIhavegainedtotheNorthernMidlandsCounciltablesothatIcanhelpfacilitateastronger,moreprosperousanddiversefutureforallourratepayers.

Council’sexecutivecommitteeconsistsofMayorMaryKnowles,DeputyMayorRichardGossandCouncillorJanetLambert.

COUNCIL’S EXECUTIVE COMMITTEE


MEMBERS SERVING ON DISTRICT COMMITTEES AT 30 JUNE 2019

Avoca, Royal George & Rossarden Local District CommitteeChairperson: Mrs S FreemanMembers: MsJAllen MrsHReynolds MrsSSquires MsCClarke MrMMcGreeCouncillor: Mayor M Knowles

Campbell Town District ForumChairperson: Mr M RoachMembers: MrJAshman MrsJDavis MrODiefenbach MsSHills MrsJLyne MrBPerkins MrKReid MrsJClarke MrsDThomasCouncillor: Cr A Calvert

Cressy Local District CommitteeChairperson: Mr D Rowbottom Members: MrsAJenkins MrJCox MrPGoss MrsAGreen MrsHHoward MrsHWilliams MrsMTaylor MrATurnhamCouncillor: Cr R Goss

Evandale Local District CommitteeChairperson: Mr J LewisMembers: MrSBaldock MrsCBrown MrsAHarvey MrsHHoughton MrBLawson MrJRemess MrsSKensittCouncillors: Cr J Lambert Cr J Davis

Longford Local District CommitteeChairperson: Mr N TubbMembers: MsDAlty MsJClarke MrsTGoldsworthy MrDPettyfor MrLLangan MrGCatchlove-Owen MrsIApostolCouncillor: Cr D Adams Cr M Brooks

Perth Local District CommitteeChairperson: Mr T PurseMembers: MrPDell MrGEberhardt MrDSmith MrJStagg MsSWhite MrPGroves MrsLWilton MsSField MsLPyecroftCouncillor: Cr J Lambert Cr J Davis

Ross Local District CommitteeChairperson: Mr A Thorpe Members: MrsJBennett MrsCRobinson MrHJohnson MrACameron MrsHDavis MrMRodrigues MrTJohnson MrRHebbard MsCHurrenCouncillor: Cr A Calvert

MembershipofCommitteesspansa2-yearperiod,withmembershipterminatingat30June2020.


MAJOR STRATEGIC ISSUES

� ViewofthepeacefulSouthEskRiver

Council worked on a number of key issues which were identified in the Strategic Plan 2017-2027; Council has undertaken projects to address these issues as identified in the Annual Plan for 2018/2019.

TheeconomicprosperityofourregionisimportanttotheNorthernMidlandsCounciltoensureourcommunitiesimprovetheirqualityoflife.

OurcommunitieshavedistinctivelocalconditionsthataffecttheirdevelopmentandinfluenceCouncilsdecisions.Councilendeavourstoprovidethebestenvironmentpossibletoimprovetheeconomiccapacityofthediversecommunitieswithinourmunicipalarea;and,tothisend,continuestolobbyandworkwiththestateandfederaltiersofgovernment,businessandcommunitysectorpartnerstocreateanenvironmentconducivetoeconomicgrowth,jobcreationandtheoverallbettermentofallcommunitieswithintheNorthernMidlands.

AnumberoffactorswhichinfluenceeconomicdevelopmentareoutsideofthecontrolofCouncil;however,throughlong-termplanning,strategiesandthenurturingofpartnershipsCouncildoesitsutmosttoensureitiswell-placedtosustainthediverseeconomyandfacilitatefuturedevelopmentwithinourregion.

Councilrecognisesthateconomicdevelopmentisnottheonlymeasureofprogressforourcommunity.Environmentalandsocialissuesmustbetakenintoaccountwhenencouragingeconomicdevelopmentandalsointheprovisionoflanduseplanning,engineeringinfrastructure,wastemanagementandenvironmentalhealth.ThecommunityisalsolookingtoCounciltoplayapro-activeroleinnaturalresourcemanagementthroughprogramssuchaslandcareinitiatives.

TheCouncilhasworkedcloselywithNRMNorth,andthelocalcommunitygroupstofacilitateandadministeranumberofprojects,suchas,Perth’sSheepwashCreekWaterSensitiveUrbanDesignprojectandWestPerthUrbanDrainageimprovements.

INTRODUCTIONECONOMIC DEVELOPMENT

SUSTAINABLE DEVELOPMENT


Counciliscommittedtopromotingthehealthandwell-beingofNorthernMidlandsresidentsandvisitorstotheregionthroughthedevelopment,enhancementandexpansionofrecreationalandsportingfacilities.

TheCouncilhascontinuedtoresourcetheLocalDistrictCommitteesatCampbellTown,Ross,Evandale,Perth,Longford,CressyandtheAvoca,RoyalGeorgeandRossardenarea.

CouncilcontinuestolobbyTasWater,astheresponsibleentity:• toconsideroptionsforsewagedisposalatAvoca;• nottoincreasefeesinexcessoftheconsumerpriceindex.

CouncilcontinuestolobbytheStateGovernmentfortheretentionofTasWaterdividendstoLocalGovernment.

COMMUNITY WELL-BEING

� Playground,SeccombeStreet,Perth


OneoftheCouncil’scoreresponsibilitiesistheon-goingmanagementofitstotalassetbase.WhileCouncilhasacknowledgeditsexpandingroleincommunitydevelopment,itmustbalancethiswithadequatemaintenanceandrenewalofitsassets.CouncilmaintaineditsLongTermFinancialPlanandAssetManagementPlansduring2018/2019whichprovideaframeworkforCounciltocreate,renewandmaintainmajorinfrastructureinasustainablemanner.

During2018/2019Councilspent$1.9million(2017/18$2.4m)towardsupgradingandrenewalofCouncil’sroadnetworkand$1.9million(2017/18$2.0m)towardsmaintainingtheroadassetbase.Inaddition,anamountof$3.71million(2017/18$0.43m)wasspentonthereplacementofsix(6)bridges,and$783,519(2017/18$77,725)onadditionalstormwaterassetsrecognised.Buildingassetsrecognisedtotalled$0.61million(2017/18$0.9m).

MAINTAINING CORE FUNCTIONS OF COUNCIL

FUTURE FUNDING

CouncilcontinuestoobjecttotheproblemofcontinuedreallocationofresponsibilitiestoLocalGovernmentfromtheStateandFederalGovernmentswithoutcommensuratefinancialsupport.CouncilwelcomestheadditionalFederalGovernmentRoadstoRecoveryProgramfundingallocatedandcontinuestolobbyforthecontinuationoftheRoadstoRecoveryProgramonanongoingbasis,beingtheCouncilwiththemostroadlengthintheState,itisimperativetoensuremaintenanceofthisimportantinfrastructureintothefuture.

Councilwillcontinueto• applyforgrantfundingincludingtheBlackSpotRoadsProgram,RegionalDevelopmentFundingrounds,TasmanianCommunityFundgrants,BuildingBetterRegionsFundandSport&RecreationGrantsProgram;and

• lookfornewdevelopmentandotherfinancialrevenuestreamstolightentherateburdenonitscommunity.

The Annual Plan sets out the objectives as listed in Council’s Strategic Plan and shows the performance in each activity.

� IrrigationschemesthroughouttheMidlands continuetogrowproductivity


� PuntificationProjectatPerth

ANNUAL REVIEW OF COUNCIL PROGRAMS

STRATEGIC PROJECTS

PROGRESS REPORT UNDERWAY 2017-2020 2020-2027 ONGOING STATUS COMMENTS

LocalGovernmentReform

✓ Review Review ✓ ONTRACKMinisterGutweindeliveredstudy.NOAGroupengagedasProjectManagersforSharedServicesImplementationProject.NOAheldworkshopson5priorityCouncilfunctions:IT,RegulatoryServices(Planning/BuildingCompliance),Payroll/Rates,RiskManagement/WH&S.SharedcontractforLegalServicesachieved.JointITplatformcurrentlybeinginvestigated.

ElectedMembersDevelopmentandAnnualPlans

✓ Review ✓NOTSTARTED(OBSTACLES) PolicyandAnnualPlantobeprepared.

PeopleandCulturePlan

✓ ✓ Update ✓ ONTRACK Frameworkutilisedforrecruitmentisbestpractice.EmployerofChoice—achieved.CorporateServicesDepartmentreview.EnterpriseAgreementnegotiated.

BestBusinessPractice,GovernanceandCompliance

✓ Update Update ✓ ONTRACK LegislativeAudit,DelegationsReviewandPolicyManualupdateongoing.

MediaandMarketing ✓ Update Update ✓ ONTRACK CommunicationsStrategyandFrameworkdeveloped.ExpandingCouncil’scommunicationsthroughsocialmediaandotherpublications.

GOVERNANCE

Governance includes provision of elected representation, executive support, strategic planning, economic development, community development and public relations.


GOVERNANCE

Objective:Provision of quality governance and effective leadership to support and enrich community life.

Performance:• Ourdecisionmakingprocesseswillbefairandaccountableandwillalwaystakeaccountoftheeconomic,environmentalandsocialsustainabilityofanyproposedaction.

• Counciliscommittedtoprovideinnovative,efficient,equitableandqualityserviceforallthecommunityandrespectforeachandeverycustomer.

• Staffwilldealwithcustomersinanopen,honestandcourteousmannerandrespecttheirprivacyatalltimes.

• Council’sadministrativeheadquartersisbasedat13SmithStreet,LongfordandarangeofservicesarealsoprovidedbyServiceTasmaniaattheTownHall,CampbellTown.

• Councilreviewsandimplementsorganisationalvaluesinitsdaytodayoperations.

• NineCouncillorsrepresenttheNorthernMidlandsmunicipalarea.

• CouncilgenerallymeetsonthethirdMondayofeachmonthwithpublicagendasavailablepriortoeachmeeting.

• 12OrdinaryMeetingswereheldduring2018/2019.AttendancebythepublicwaswelcomedandcopiesofMeetingAgendasandsupportingdocumentationweremadeavailable.Atwenty(20)minutepublicquestiontimewasprovidedateachCouncilmeetingat6.45pm.

• CouncilhelditsAnnualGeneralMeetingon10December2018andaSpecialMeetingon21December2018

• Thecertificateofelection,providedbytheTasmanianElectoralCommissionwastabledatthe19November2018Councilmeeting.

• CouncillorshadaBusTourofthemunicipalarea,meetingcommunitygroupsandassessingbudgetprioritieson27March2019.

• LocalDistrictCommitteesatEvandale,CampbellTown,Ross,Longford,Cressy,PerthandAvoca,RoyalGeorge&Rossarden,continuedtoprovidevaluableinputintovariousissuesconsideredbyCouncilthroughouttheyear.

� GovernanceTeam


Performance (continued):Council:• updateditsDelegationsRegister• reviewedthefollowingpolicies

– CodeofConductforElectedMemberson18February2019– Council’sCCTVProgram&CodeofPracticeon20August2018– ManagementofDonatedGoodsAfteraDisasteron20August2018– MeetingProcedureson20August2018– UseofNorthernMidlandsCouncilLogoon20August2018.

• Adopted:– theElectedMembersProfessionalDevelopmentPolicyon21January2019– theWelcometoCountry&AcknowledgementofCountryPolicyon18February2019.

Councillorsattendedthefollowingconferencesandseminarsduringtheyear:• 25-27July2018:CrsDavidDownie,MichaelPolley,LeisaGordonandDickAdams– LocalGovernmentAssociationofTasmaniaAGM,generalmeetingandannualconferenceheldinHobart

• 17November2018:CrJanDavis– LocalGovernmentAssociationofTasmaniaWorkshopforNewCouncillors

• 16December2018:CrMaryKnowles– LocalGovernmentAssociationofTasmaniaMayor’sProfessionalDevelopment

• 16February2019:CrsMaryKnowles,IanGoninon&JanDavis– LocalGovernmentAssociationofTasmaniaPlanningAuthorityTraining

• 23-24March2019:CrMaryKnowles– ElectedMembersProfessionalDevelopment

• 5April2019:CrMaryKnowles– Women&LeadershipAustralia–WomeninLeadershipForum

• 1-3May2019:CrMichaelPolley– AMACAGM&AnnualConference

• 30May2019:CrMaryKnowles– LocalGovernmentAssociationofTasmaniaMayor’sProfessionalDevelopment

• 16-19June2019:CrsMaryKnowles&MichaelPolley– 2019NationalGeneralAssemblyofLocalGovernmentinCanberra.

CouncilallocatedSpecialProjectgrantstotalling$64,842tosportingandcommunitygroupsasfollows:• EvandaleCatholicCemetery—MemorialPeaceGarden...................................$13,499

• MorvenPark,Evandale—exerciseequipment....$8,415• PerthFootballClub—toiletflooring&plumbing...........................................$5,196

• CressyTownHall—heatpumps...................... $5,000• EvandaleFootballClub—electronicscoreboard...................................... $5,000

• MorvenPark—shadegazebo........................... $5,000• LongfordGolfClub—carparksealing............. $5,000• SESCampbellTown—shedextension.............. $4,545• ForestersHallDevelopment............................. $2,835• MensShedCampbellTown—AEDpurchase....$2,109• EvandaleTourismCentre—floorpolisher..........$1,591• NorthernMidlandsParish,CampbellTown—cemeteryextension............. $1,500

• MidlandPonyClub—arena&fenceimprovements...................................... $1,500

• CampbellTownBowlsClub—shadearea.........$1,364• EvandaleGardenGroup–schoolgarden............ $882• DevonHillsResidentsAssociation—securitycameras&lights......................................$552

• FusionAustralia—dataprojector........................ $454• DevonHills—noticeboardreplacement.............$400


In2018/2019Councilprovideddonationstotalling$19,372underSection77oftheLocalGovernmentActto:• CampbellTownDistrictHighSchool—InspiringPositiveFuturesProgram................$8,000

• CressyDistrictHighSchool—InspiringPositiveFuturesProgram................$8,000

• CampbellTownDistrictHighSchool—Chaplaincy........................................................$1,500

• AssistancetoCampbellTownSES—Councilwages&plant........................................$839

• LongfordChristChurch—clockmaintenance.......$314• CampbellTownDistrictHighSchool—SchoolAchievementAwards............................. $103

• CressyDistrictHighSchool—SchoolAchievementAwards............................. $103

• PerthFireBrigade....................................................$100• LongfordFireBrigade.............................................$100• RossSportsClub—defibrillator.............................$100• Flowers&gifts..........................................................$69• PerthPrimarySchool—SchoolAchievementAwards...............................$36

• EvandalePrimarySchool—SchoolAchievementAwards...............................$36

• LongfordPrimarySchool—SchoolAchievementAwards...............................$36

• AvocaPrimarySchool—SchoolAchievementAwards...............................$36

� MorvenParklights

� MorvenParkelectronicscoreboard� EvandaleCatholicCemetery—MemorialPeaceGarden


PEOPLE AND CULTURE: HUMAN RESOURCES

Objective:People and Culture generates professionalism: staff are engaged, committed, stable and innovative; employment relations are fair and consistent; the People and Culture framework is best practice; organisational and personal development is valued.

Performance:Council:• aimstoprovideasafe,healthyandsupportiveenvironmentwhereemployeesarevalued,respectedandareabletorealisetheirfullpotential.

• iscommittedtotheprofessionaldevelopmentofstaffmembersthroughprogramsthatfocusonspecifictrainingandgeneraldevelopmenttoassistwithachievingexcellentservicedeliveryandhas

madeacommitmenttoprovidecontinuedstafftrainingataminimumprovisionof4%ofwages.

• continuestoencouragestaffparticipationinworkplacereformbyholdingregularstaffanddepartmentmeetingsaswellassupportingaConsultativeCommittee.

InaccordancewiththeNorthernMidlandsCouncilStrategicPlan,oneobjectivewastostriveforanominationasanEmployerofChoice;weaccomplishedthisandmore.WenotonlylodgedourfirstsubmissionforthisAward,butwerenamedafinalist,andtheninductedintotheEmployerofChoiceHonourRollinJune2019.ThiswasahugeachievementforCouncilandallstaff.

Inthefirstquarterof2019,Councilbegannegotiationsontheir2019-2022EnterpriseAgreementwithbargainingrepresentativesandunionofficials.TheNorthernMidlandsCouncilEnterpriseAgreement2019-2022hasbeenlodgedandapprovedbytheFairWorkCommission.

Counciliscommittedtocontinuousimprovement,andanelementofthisistoregularlyreviewtheoperationswithinourdepartments.During2018-2019,CouncilconductedareviewoftheCorporateServicesdepartmentwhichfocussedonthecustomerserviceprovided,resourcingwithinthedepartmentandreviewofefficiencies,practicesandprocesses.

CouncilparticipatedintheAustralasianManagementChallengein2019.ParticipantswereNatalieHorne(Admin&RecordsManagement–CorporateServices)andTrentAtkinson(ProjectManager–CommunityandDevelopment)whom,togetherwithourneighbouringcouncilsofMeanderValleyandWestTamarformedacompositeteam.Thechallengeisasimulation-basedteambuilding,learningandnetworkingprogram,usingreallocalgovernmentthemes–thetypesofissuesthataseniormanagementteamwouldmostlikelyfaceinaCouncil.Thisopportunityprovidedanexcellentprofessionaldevelopmentexperience.


SPECIFIC DATA 2018/2019 2017/2018 2016/2017 2015/2016

Payrollcosts $4,391,564 $4,185,872 $4,731,130 $4,403,551

SuperannuationContributions $505,662 $485,008 $503,056 $498,701

WorkersCompensationInsurance/Expenses $116,975 $133,954 $153,557 $169,619

Annual,LongService,SickLeave&Provisions $762,139 $904,958 $993,212 $1,172,384

%ofPayrollCapitalised 10.5% 9.9% 6.6% 8.1%

PermanentStaff(atyearend) 62EFT 57EFT 56EFT 63EFT

CasualStaff(atyearend) 4EFT 3EFT 4EFT 2EFT

SickLeaveTaken(PermanentEmployees—paiddays) 4.8% 6.6 5.5 4.8

EmployeelearninganddevelopmentishighlyvaluedbyCouncilandwestrivetopromotepersonalandprofessionaldevelopmentopportunitiesforallourstaff.Manystaffattendedtrainingcourses,seminarsandworkshopsthroughouttheyear,whichwereofbenefittotheindividualsandCouncil,ultimatelyresultinginincreasedjobsatisfaction,motivationandefficienciesinprocesses,whichmeansgreaterproductivityandhigherqualityofworkoutput.

Thefollowingemployeesaretobecongratulatedontheirten-yearservicemilestoneswithCouncilduringthereportingperiod:AnthonyFrench,KarenMuirandMatthewSmithfromourWorksDepartment;ErinBoerfromCommunityandDevelopmentandJaneBoyerandMelanieFlemingfromCorporateServicesDepartment.

Asatthe30June2019,NorthernMidlandsCouncilhad68personnelemployedonfull-timeorpart-timebasisand17casualemployees.Theturnoverrateforthereportingperiodwas8.5%(2017/20186.5%),whichisconsideredahealthyturnoverrate.

� CouncilparticipatedintheAustralasianManagementChallenge� ErinBoer(Community&Development)achieved

her10-yearservicemilestoneduringtheyear


EMERGENCY MANAGEMENT

Objective:The framework that provides for planned and coordinated measures that reduce vulnerabilities and enhance capacities to withstand emergencies, as well as cope with and recover from their impacts.

Performance:Councilhascontinuedinvolvementinemergencymanagementplanning.

TheEmergencyUnitatCampbellTownhas12membersanditsroleistoprovideroadsiderescueassistanceandotherneedsaspertheEmergency Services Act 1976.

Councilfundsthepurchaseandmaintenanceofroadaccidentrescuerelatedequipmentandservices.

Firehazardsareidentifiedwithinthemunicipalareaandabatementnoticesareissued.

TheGeneralManagerisappointedastheMunicipalSESco-ordinator,withCorporateServicesManagerappointedasDeputyMunicipalSESco-ordinatorandtheRiskManagementOfficerasassistantSESco-ordinator.

ParticipatedinRegionalSocialRecoverytraining,networkingforumsandexercises,andprovidedsocialrecoveryservices.

InJanuary2019,incollaborationwithFusionAustralia,CouncilsetupandrananemergencyevacuationcentreatPoatinatosupportevacueesoftheCentralHighlandsfires.

COMMUNICATION

Objective:Encouragement of community confidence through communication, consultation and participation with equitable, transparent, accessible and consistent governance by genuine engagement with the community.

Performance:Councilsupportstheneedforcoherentregionalleadership,planningandeconomicpolicyframeworkstopromotetheregionalpotential.

CouncilactivelyparticipatedintheNorthernCouncilsSharedServicesImplementationProjectandTasWaterstakeholdermeetingsandtheSelectionCommitteeuntilNovember2018.

IsanactivememberoftheLocalGovernmentAssociationofTasmania(LGAT)andNorthernTasmaniaDevelopmentCorporation(NTDC);andsupportstheRegionalTourismOrganisationforNorthernTasmaniaandIntegratedTransportPlan.

Councilinvestigatesoptionsforprivateandpublicresourcesharingpriortoimplementingnewprograms.ResourceSharingispursuedwithotherCouncilswhereappropriate.


CouncilhasavitalanddemandingroletoplayinworkingwiththepeopleofNorthernMidlandstoshapeacommonfuture,itprovidespublicconsultationonmajorplansandprogramswherepractical.

Councilcontinueswithmasterplanninganddesigninconjunctionwithcommunityconsultationandparticipationonseveralmajorprojectsthroughoutthemunicipalarea.

A20-minutepublicquestionandstatementstimeisprovidedatallCouncilMeetingstoencouragepublicawarenessofactivities.

Councilcontinuallylobbies/liaiseswithMinistersofGovernmentsonissuesofimportancetothecommunity.Councilencouragesandsupportsactivelocalcommittees.

Councilaimstoprovideanenvironmentthatissafeandprovidestheopportunityforresidentstopursueaqualitylifestyle.Itencouragesaspiritofprideandappreciationofthecommunityanditsassets.

CommittedtoEndMen’sViolenceAgainstWomencampaignthroughcommunityeducationandawareness.

Councilnewsandactivitieswerebroughttotheattentionofresidentsvia:• OnepageinfortnightlypublicationoftheNorthernMidlandsCourierNewspaper;

• Council’swebsite;• viaFacebook;and• mediareleases.

CouncillobbiedGovernment:• toenforcetheprovisionsoftheleaseagreementbetweenAustraliaPacificAirportsCorporation(APAC)andtheCommonwealthGovernmenttoensurethepaymentofLauncestonAirport’sex-gratiaratespaymentstoCouncil

• tosupporttheTasmanianFreightEqualisationScheme

• tosupportatyrerecyclingsolutionforTasmania• forsupportand/orfundingfor:

– Avoca:Children’sPlayground– BenLomond:SkiFieldInvestmentProject– CampbellTown:» MainStreetUrbanDesign&TrafficManagementStrategy» CampbellTownWarMemorialOvalPrecinctMasterPlanProject

– CenotaphInterpretationProjects:atAvoca,CampbellTown,Cressy,Evandale,Longford,Perth&Ross– Cressy:» SwimmingPoolMasterPlanProject» CressyRecreationGroundMasterPlanProject

– Evandale:» MorvenParkRecreationGroundMasterPlan» HoneysuckleBanksMasterPlan» SealingofNileRoad

– LauncestonAirport&TRANSlink:PrecinctRenewalProgram,includingIntermodalFacility(incl.RailSpur),GasReticulationandStormwater– Longford:» LongfordUrbanDesignStrategy» LongfordRecreationGround2030MasterPlan» NorthernMidlandsHealth,FitnessandSportsCentre

– Perth:» PerthStructurePlan» SheepwashCreekWSUDOpenCorridorMasterPlan» PerthEarlyLearningCentre&CommunityCentre» PerthRecreationGroundMasterPlan» SouthEskRiverReserveConceptPlandevelopment

– Ross:» VillageGreenMasterPlan» SwimmingPoolMasterPlan


Councilconsultedextensivelywithstakeholdersinrelationtothefollowingproposedmunicipaldevelopmentplans:

• CampbellTownUrbanDesignandTrafficManagementStrategy

• CressySwimmingPoolMasterPlan• LongfordTownshipCBDUrbanDesignStrategy• PerthStructurePlan• CressyRecreationGroundMasterPlan• MorvenParkMasterPlan• LongfordNorthernMidlandsSportandFitnessCentre

• SheepwashCreekWaterSensitiveUrbanDesign.

Council’s Annual Awards and Australia Day event

Council’s2019eventtookplaceinEvandaleonSaturday26thJanuaryinconjunctionwiththeRotaryClubofEvandaleandwaswellattended.TheformalproceedingsincludedanaddressbyAustraliaDayAmbassadorWesSulzberger(cyclist),andthepresentationofCouncil’sAustraliaDayandVolunteerrecognitionawards.

Thefollowingawardswerepresented:• CitizenoftheYear:LinusGrant—forhisinvolvementwiththeLongfordcommunity

• YoungCitizenoftheYear:ThomasDwyer—forhisachievementsinsportandstudy

• CommunityEventoftheYear:Rossarden&FriendsKidsChristmasParty—continuouslywellsupportedeventthatprovidescommunityspirittothekidsoftheRossardenandAvocaarea

• AVolunteerRecognitionAwardwaspresentedtoRobertThomasforhisinvolvementwiththeCampbellTownSES

� Council’sAnnualAwardsonAustraliaDay

� LongfordRecreationGroundredevelopment—GrantsCommissionvisit


YOUTH SERVICES

Objective:Network and collaborate with a variety of agencies and organisations to identify, develop, implement and evaluate initiatives that address the numerous issues which impact young people within the municipality.

Performance:Council:• Facilitateshealthycommunitieswithastrongsenseofwell-being,akeyinCouncil’sStrategicPlan,addressingcommunitysafety,access,healthandeducationissues.

• EmploysaparttimeYouthOfficertosupport,improveaccessandserviceresponsesandprogramsforyouth.

• CollaborateswithLauncestonPCYCtoprovideyouthactivityprogramsatPerth,EvandaleandLongford.

• CollaborateswithYMCALauncestontoprovideyouthactivityprogramstoschoolsintheNorthernMidlands.

• ManagestheNorthernMidlandsFurtherEducationBursaryProgram.

• SupportstheChaplaincyprogramandtheBeaconInspiringFuturesprogramatCampbellTownandCressyDistrictHighSchools.

• NetworkswithagenciesincludingHeadspace,YouthHealthNorth,Beacon,CityMission,BraveheartsandCatholicare,toenhancetheircapacitytoprovideservicesandprogramstoNorthernMidlandsyouth.

• RepresentsNorthernMidlandsyouthonadvocacygroupssuchasNorthernYouthConsultativeCommitteeandNorthernMidlandsInteragencyGroup.

In2018-2019,thefollowingyouth-basedprojectswereimplementedintheNorthernMidlands:• SkateParkLeagueCompetitionheldatLongford.• InspiringFuturesprogramatCampbellTownandCressyDistrictHighSchools.

• YouthMentalHealthExpoheldatCressyDistrictHighSchool.

• JuniorActionGroupWaterFountainatMorvenParkfundraiseratEvandalePrimarySchool.

• Free2BgirlsgroupinLongford.• CressyDistrictHighSchoolDrop-In-Zone.

� BirthdayCakeFunatFree2BGirlsGroup

� PaintingatFree2BGirlsGroup


ECONOMIC DEVELOPMENT

Objective:To encourage sustainable economic development for the Northern Midlands Region in conjunction with the relevant stakeholders.

Performance:Keyeconomicdevelopmentinitiativesin2018/2019,including:• CollaboratedwithNorthernTasmaniaDevelopment,RegionalDevelopmentAustraliaandotherNorthernCouncilson:– thedevelopmentofthedraftNorthernTasmaniaRegionalEconomicDevelopmentPlanwhichsetsoutavisionforthenorthernregion,identifieswherefutureeconomicgrowthandemploymentislikelytocomefrom,andensurestheLauncestonCityDealisofbenefittothesurroundingregion;– thedevelopmentoftheNorthernTasmaniaPopulationStrategythatfocusesonattractingworkingagepopulationtotheregionbypromotingtheregion’slifestyle,liveabilityanddiverseemploymentopportunities.

• CouncilisamemberandshareholderofNorthernTasmanianDevelopmentCorporationLtd(NTDC)withaprimaryobjectivetoprovidepro-active,engagedandstrategicregionaleconomicleadership.Councilratepayersbenefitfromtheinvestmentviadirectandmaterialeconomic,employmentandinvestmentoutcomes,andcontributeindirectlytosocialandcommunitybenefitsasaconsequenceofNTDCachievingtheobjectivesthatitissetuptoachieve.Council’sannualfeesfor2018/2019were$48,913(2017/2018$55,267).

• Consultedextensivelywithlocalbusinessesandcommunitymembers,NMBAandotherkeystakeholderstodevelopthedraftCouncilEconomicDevelopmentFrameworkthatdovetailswiththedraftregionaleconomicdevelopmentplan.

• InaccordancewiththeNorthernTasmaniaPopulationStrategy,strivedtoimprovetheliveabilityofNorthernMidlandscommunitiesthrough:– FurtherplanningandpreliminaryimplementationoftownurbandesignandstructureplansforCampbellTown,PerthandLongford(supportedbyanAustralianGovernmentfundingcommitmentof$4mtowardstherevitalisationofthepublicspace,communityfacilitiesandstreetscapeintheheartofthetown);

– OngoingimplementationoftheSheepwashCreekwatersensitiveurbandesignOpenSpacePlan,andplanningoftheNorfolkStreetOpenCorridoratPerth;– SecuringanAustralianGovernmentfundingcommitmentof$2.6mforthedevelopmentofanexpandedPerthEarlyLearningCentreonagreenfieldsiteadjacenttoPerthPrimarySchool–worktocommence2019/2020;– ContinuingtheimplementationoftheRossVillageGreenMasterPlan;– InstallingaparkletinmainstreetCressy;– DevelopingaconceptplanfortheSouthEskParklandsatPerth;– CollaboratingwiththeStateGovernment’sEnvironmentalProtectionAgencyoncampaignstoreducewoodheaterpollutioninNorthernMidlandstowns;– WorkingwithlandownersseekingtodevelopsignificantnumbersofnewsubdivisionsinEvandale,PerthandLongford;– MakingasubmissiontotheAustralianGovernment’sSelectCommitteeintotheJobsfortheFutureinRegionalAreas.

• Aligningwiththedraftregionaleconomicdevelopmentplan’svisionofdevelopingyear-roundtouristdemandwithaparticularemphasisonextendingtheregional’stourismseasonintothetraditionallylow-yieldwintermonths,Councilhascontinuedtoadvocateforfundingtoimplement


therecommendationsoftheBenLomondTourismFeasibilityStudies.Thiswouldenablethepark’ssnow-makingandsnow-retaininginfrastructuretobeexpandedtoensureaconsistentsnowseason,andinfrastructureupgradestoenabletheparktobepromotedasafamilyfriendlytourismdestinationall-yearroundformountainbiking,rockclimbing,walkingandalpinefloraandfaunaeducationandenjoyment.

• Councilhascontributedtoeconomicdevelopmentintheagriculturalandbusinesssectorsby:– CollaboratingwithkeystakeholderstoadvocatefortheupgradeandexpansionofinfrastructureintheTRANSlinkcommercial,industrialandlogisticsprecinctadjacenttoLauncestonAirport,includingthestormwaterrenewalprogram,theintermodalfacilityandgasreticulation;– CollaboratingwithNMBAontheTRANSlinkLeadGenerationprojectthataimstoencouragenetworkingbetweentheprecinctbusinessesandattractnewbusinessestotheprecinct;– CollaboratingwithNMBAtoconstructatruckwashfacilityatPowrannainsupportofbio-security;– Completingthereplacementoftheone-lane,agedwoodenbridgeonWoolmersLanewithatwo-lane,concretebridgethathaseliminatedthethreatofa22kmjourneydetourbyindustry,touristandlocaltravellersintheeventoftheoldbridgebeingnolongerserviceable.

� InstallingaparkletinmainstreetCressy


COMMUNITY & DEVELOPMENT

Community & Development includes the provision of services relating to the following: Recreation, Tourism Promotion, Committees of Management & Non- Profit Organisations, Building, Health, Planning Services, Animal Control, Environmental Management and Compliance.

Council strives to facilitate healthy communities with a strong sense of wellbeing through the development of community services and activities that meet the needs and aspirations of Northern Midlands residents.

STRATEGIC PROJECTS


LandUseandDevelopmentStrategy ✓ Review 2017–2019 ONTRACK LandUseandDevelopmentStrategydeveloped.

TasmanianPlanningSchemeIntegration ✓ ✓ Review 2017–2020 ONTRACK DraftLocalProvisionsScheduledeveloped.

STRATEGIC PROJECTS TEAM

EconomicDevelopmentMasterPlan–Prepare,Prioritise,Implement

✓ ✓ Review ✓ ONTRACK

1.CouncilandNMBAarecollaboratingonasmall-scaleprojecttoidentifyopportunitiestogrowthenumberofbusinessesintheTRANSlinkprecinct.CouncilacceptedinprincipletheTRANSlinkPilotProject:Consultation,AnalysisandRecommendationsforGrowingandEnhancingtheTRANSlinkBusinessPrecinctinNorthernTasmaniaReport,August2018.NMBAcontractedApril2019toimplementtheTRANSlinkEngagementProject.

2.CommunityandbusinessconsultationsessionsonthedraftEconomicDevelopmentFrameworkheldJune2019.

STRATEGIC INFRASTRUCTURE PROJECTS

LauncestonGatewayPrecinctMasterPlanning ✓ 2017–2020 ONTRACK ListedasacomponentoftheMunicipalLandUse&DevelopmentStrategy.Optionsforsouthernexpansionprepared.

NorthernMidlandsRuralProcessingCentre ✓ ✓ ✓ 2017–2020 ONTRACK CombinedwithLauncestonGatewayPrecinctcomponentoftheMunicipalLandUse&DevelopmentStrategy.



PerthTownStructurePlan ✓ ONTRACK Councilhasendorsedtheplananddraftamendmentstoplanningschemetobeprepared.

PerthCommunity&RecreationCentre&PrimarySchoolIntegratedMasterPlan

✓ ONTRACK FundingcommittedfromFederalGovernmenttowardexpansionofPerthChildcareCentrebeingcalled.

SenseofPlacePlanning–allvillagesandtowns ✓ ✓ ✓ ✓ ONTRACK Masterplanningfortownshipsunderway.

LongfordCBDUrbanDesignStrategy ✓ ✓ ONTRACK Commitmentof$4millionfromNationalPartypriortofederalelectionbeingcalled.

LongfordPlaceActivationPlan ✓ ✓ COMPLETED Complete.

CampbellTownCBDUrbanDesignandTrafficManagementStrategy

✓ ✓ ✓ ✓ ONTRACKAwaitingdetaileddesign.Allocationin2018/2019budgettocommenceworks.StateLiberalelectioncommitmentof$1.9millionforunderpassbetweenWarMemorialOvalandSchool/MultipurposeCentre

RossTownCentreParkDevelopmentMasterPlan ✓ 2017–2020 ONTRACK Planningapprovalreceived.Stormwaterandfootpathworkscommenced.

RossSwimmingPoolMasterPlan ✓ ✓ 2017–2020 NOTSTARTED(OBSTACLES) Plancomplete.Nofundingcommittedforimplementation.

CressyRecreationGroundMasterPlan ✓ 2017–2020 ONTRACK

CouncilacceptedCressyRecreationGround2030MasterPlanatApril2018Councilmeeting.LevellingthePlayingFieldexpressionofinterestfor$354,076invitedtoprogresstoStage2applications(due26July2019).Finalplansbeingprepared.

CressySwimmingPoolMasterPlan ✓ 2017–2020 ONHOLD Stateelectionfundinggrantof$100,000received.$400,000commitmentfromNationalPartypriortofederalelectionbeingcalled.

EvandaleMorvenParkMasterPlan ✓ 2017–2020 ONTRACKCouncilacceptedMorvenRecreationGround2030MasterPlanatApril2018Councilmeeting.StateGovernmentlevellingthePlayingFieldgrant:$430,300securedtowardsdevelopmentofinclusivechangerooms.

FeasibilityStudy:InvestmentinBenLomondSkiFieldNorthernTasmania

✓ ✓ ✓ ONTRACK Studybeingdrivenbyexternalstakeholders,Councilsupportprovidedwhenrequested.IncludedinNMCPriorityProjects2019document.

SheepwashCreekWSUDOpenSpaceCorridor ✓ ONTRACKJuly2018:WSUDspacecorridorconceptplanandconcepts–PhilliptoDrummondstreets—receivedfromconsultants.Landacquisitionhascommenced



ECONOMIC DEVELOPMENT

TourismStrategyImplementation ✓ ✓ ✓NOTSTARTED(OBSTACLES)

AugmentedRealityProject—ForthenorthernpartoftheHeritageHighway,Rossisthefirsttowntocomeonboard.WorkcommencedJune2019.NorthernMidlandsBusinessandVolunteerExpo—planningunderwayforMarch2020expo.

COMMUNITY DEVELOPMENT

YouthandAgeingStrategy ✓ Review ✓ ONTRACK Youthofficerappointed,commencedFebruary2019.Newyouthprogramsandservicesbeingpursued.

DiscriminationStrategy ✓ Review ✓NOTSTARTED(OBSTACLES) Officersinvestigatingdevelopmentofstrategy.

FamilyViolenceStrategy ✓ Review ✓ ONTRACK CouncilcontinuestosupportEnd Men’s Violence Against Womencampaign.Officersinvestigatingdevelopmentofstrategy

SupportingHealthandEducationPrograms ✓ ✓ Review ✓ ONTRACK ParticipatingintheNorthernHealthProvidersNetworksmeetings.FurtherEducationBursaryProgramcontinuing.

SupportingEmploymentPrograms ✓ ✓ Review ✓ ONTRACKParticipateinLGATspecialinterestgroupsonaquarterlybasis.SupportWorkfortheDoleprogram.ParticipateinworkexperienceandUniversityplacements.

SupportingSportandRecreationPrograms ✓ ✓ Review ✓ ONTRACK

ParticipationinquarterlynorthernSport&Recreationmeetings.PlanningandimplementationofupgradetoCouncilownedsportingfacilitiesunderway.Supportprovidedtoparticipantsinsportingactivitiesonastateandnationallevel.



SocialRecoveryPlan ✓ ✓ COMPLETED Reviewcomplete

DisabilityActionPlan ✓ ✓ COMPLETED Reviewcomplete

CohesiveCommunitiesandCommunitiesatRisk ✓ Review ✓NOTSTARTED(OBSTACLES) Notyetcommenced.

REGULATORY

LegislativeAudit ✓ ✓ COMPLETED Reviewoflegislationongoing.

DelegationsReviews ✓ ✓ ONTRACK Reviewasnewstaffcommenceandlegislationchanges.Regulatorysoftwarepurchasedtoassist.

CouncilPolicyManualReview ✓ ✓ ONTRACK Policiesdueforreview,relevantmanagersandofficersnotified,scheduleforreviewinplace.Ongoing.

� CommunityandDevelopmentTeam


EVENT MANAGEMENT & TOURISM PROMOTION

Objective:• Provide advice and support to

event managers ensuring events in the municipality are run safely and successfully;

• Promote Northern Midlands as a tourist destination in a way that benefits local businesses, visitors and residents alike.

Performance:VisitorInformation:• ParticipatedinTourismVisitorInformationNetwork(TVIN)northernareaquarterlymeetings,andattendedtheAnnualTVINConference,representingtheNorthernMidlandsregionanditsfiveVisitorCentresonastate-wideplatform.TheeventsenabledthesharingofinformationabouteventsandattractionsinourregionandobtainingknowledgeandinformationtosharewiththeNorthernMidlandsVisitorCentres.

• FacilitatedtwoshoulderseasonmeetingsofthefiveNorthernMidlandsVisitorCentres,creatingnetworkingopportunitiesforthevolunteers,sharingchallengesandideas.

• CoordinatedthevolunteersandrestockingoftheNorthernMidlandsBusinessPromotion&VisitorInformationCentreatLongford.

HeritageHighwayTourismRegionAssociation(HHTRA):• SupportedtheHHTRAthroughfinancialcontributionandprovisionofsecretarialandadministrativesupport.

• CoordinatedthemaintenanceoftheHeritageHighwaywebsite,blogandsocialmediaplatforms.

• CoordinatedthereprintoftheHeritageHighwayTouringMap&Guide.

• CoordinatedtheimplementationoftheRossRevealedAugmentedRealityproject,whichoriginatedfromtheHHTRADestinationActionPlan.Projectcompletionisexpectedbytheendof2019.

Generaltourism&industryengagement• RepresentedtheNorthernMidlandsCouncilatvariousindustryworkshopsandforumsincludingtheTourismTasmaniaJourney’sForumandAustralianTourismDataWarehouseworkshop.

• DisseminatedindustryinformationfromkeytourismagenciestotourismoperatorsandbusinessesintheNorthernMidlands.

• Liaisedwithnewtourismoperatorsregardingnetworkingopportunities,facilitatingconnectionswithrelevantagenciesandprovidinginformationwhererequested.

Events• Maintainedanup-to-dateeventslistfortheHeritageHighwayregion,includingupdatingonlineeventscalendarsandnotificationtoapproximately300recipients,includingtourismoperators,state-widevisitorcentresandkeytourismagencies.

• AssistedwithenquiriesfromeventholderslookingtoholdeventsintheNorthernMidlands,advisingofrequirements,assistingwithcompliancecriteria,venuehire,facilitiesandpromotionviaournetworks.

• CreatedabusinesscaseforaNorthernMidlandsCommunityExpo.Planninghasprogressedfortheeventtotakeplaceon21March2020.


SupportedandpromotedSpecialEventswithintheareaandprovided$39,426grantsto:

ANZACDay $18,781

TourofTasmaniaRoad(7Day)Event $3,000

FestivalofSmallHalls $2,556

YMCASkateParkLeagueandDevelopmentProgram $2,000

AustraliaDayandVolunteerRecognitionCelebrations $1,638

TasmanianTroutFishingExpo(Cressy) $1,500

LongfordFunRun $1,364

Let'sRide,Longford—15January2019 $1,300

LongfordRSLRemembranceDay2018 $996

JohnGloverSocietyArtsFestival $900

LongfordJazzFestival $836

RossardenIsolatedChildren’sChristmasTrip $636

Cars,Bikes&BandsSymmonsPlains $500

RSLLongford—NationalServicemen'sReunion $500

Fusion—AustraliaDayFamilyFestival $500

TasmanianMunicipalBowlsChampionships,Longford $500

LongfordFishingClub—KidsDamDays $400

CampbellTownANZACGroup—RemembranceDay&ANZACDay $370

PEGreenMemorialCyclingRoadRace $350

LongfordShow $262

WoolmersFestivalofRoses $249

RossMarathon $188

RemembranceDay $100 � TourofTasmaniaRoadEvent


RECREATION

Objective:Promote the use of existing Sport & Recreation facilities, maintain and improve facilities to meet the communities needs.

Performance:CouncilisworkinginpartnershipwithStateandFederalGovernments,localcommunityserviceproviders,localcommunityorganisationsandmemberstodevelopandimplementstrategiestoencouragehealthylifestylesforNorthernMidlandsresidents.

In2018/2019Councilhasworkedtopromotethehealthandwell-beingofnorthernmidlandsresidentsandvisitorsbyundertakingthefollowingactivitiesinaccordancewithrelevantrecreationalfacilitymasterplans:• CompletionoftherenovationofthestadiumattheLongfordRecreationGroundcomprisinginclusivechangerooms,functionroomandgrandstandupgrade,anewstoragefacility,anelectronicscoreboardandnewovallighting.

• CompletionofanintegratedsportingandrecreationcomplexattheCampbellTownWarMemorialOvalthatcomprises:– anewmulti-functionfacilityencompassinga100personcapacityfunctionroom,meetingrooms,commercialkitchenandinclusivechangerooms;– connectivityofthemulti-functioncentretotheadjacentswimmingpoolcomplextoenablepoolpatronsaccesstothefacilitychangerooms;– twonewmulti-purposeall-weathercourtsfortennisandnetball;– redevelopmentoftheCenotaph;– anelectronicscoreboardandnewovallighting.

• CommencementoftheupgradingoftheLongfordCommunitySportsCentreincludinganewgym,changerooms,childcareareaandamezzaninefloorforfutureexpansion–workdueforcompletionin2019/2020.

• SecuringStateGovernmentLevellingthePlayingFieldFunding($430,300)forthedevelopmentandexpansionofinclusivechangeroomsatEvandale’sMorvenPark–workdueforcompletion2020/2021.Installationofanewelectronicscoreboard,ovallightingandstorage/maintenancefacility.

• SubmittinganexpressionofinteresttotheStateGovernmentLevellingthePlayingFieldgrantprogramforfundstowardstheconstructionofnewinclusivechangeroomsattheCressyRecreationGround,andinvitedinJune2019toproceedtoStageTwooftheapplicationprocess.

• SecuringaTasmanianCommunityFundsgrant($16,973)andamatchingAustralianGovernmentStrongerCommunitiesgranttodevelopayoungerchildren’splaygroundattheCressySwimmingPoolcomplex.

• SecuringanAustralianGovernmentgrantof$400,000(inadditiontoaStateGovernmentgrantof$100,00in2017/2018)fortheCressySwimmingPoolComplex.Workincludestherenovationofthekiosk,creationofanewfacilityentrance,resurfacingofthepoolconcourse,remediationofreinforcementcorrosioninthemainpoolandcarparksealing–worktocommencelate2019/2020.

• InstallingStageThreeoftheLongfordVillageGreenPlaygroundredevelopment,aninclusive,all-abilitiescarouselandswingseat,withfundingsupportfromTasmanianCommunityFund($29,539),VarietyTasmania($6,000),localcommunitydonations($3,100)andCouncil($7,326).

• SecuredanAustralianGovernmentcommitmentof$50,000andaTasmanianCommunityFundgrantof$36,680towardtheredevelopmentofthechildren’splaygroundatBoucherPark,Avoca.

• SecuringMASTfunding($50,000)towardstheconstructionofafloatingpontoonontheeasternsideoftheboatrampatLakeLeake.


MadeleineBerry–BursaryProgram2018 1,000

JessicaBartels–BursaryProgram2018 1,000

SophieHarding–BursaryProgram2018 1,000

BraydonPavia–BursaryProgram2018 1,000

AdamMartin–BursaryProgram2019 1,000

ChelseaJohnson–BursaryProgram2019 1,000

GabriellaFranklin–BursaryProgram2018 1,000

BlakeGeorge–BursaryProgram2018 1,000

LukeWelsh–BursaryProgram2018 1,000

KiarnaStonehouse–BursaryProgram2019 1,000

EdenArrietaShadbolt–BursaryProgram2019 1,000

LiaEacher–BursaryProgram2019 1,000

AladdinAddicoat–BursaryProgram2019 1,000

BellaSmith–BursaryProgram2019 1,000

JamesGrey–BursaryProgram2019 1,000

DarianRichardson–BursaryProgram2019 1,000

JoelStrickland–RoyalPerthShow2019YoungPoultryJudgesChampionships 66

SophieFletcher–2018TasmanianSeniorBowlsTeam 62

JudyGurr–2018TasmanianSeniorBowlsTeam 62

JackJarman–2018TasmanianSeniorBowlsTeam 62

DeniseMiddap–2018TasmanianSeniorBowlsTeam 62

NarrindaCawthen–2018AustralianIndoorBiasBowlsChampionships 62

SimonZaporozec–2018AustralianIndoorBiasBowlsChampionships 62

ShenayeZaporozec–2018AustralianIndoorBiasBowlsChampionships 62

JulieZaporozec–2018AustralianIndoorBiasBowlsChampionships 62

AvaWalker–InterschoolChampionshipsEquestrianCompetition 62

LucyJohnston–InterschoolChampionshipsEquestrianCompetition 62

ArchieClayton–KarlProsseltCupU12SoccerTeam 62

TaylahQuillam–AustralianLittleAthleticsChampionships 62

In2018/2019Sporting&AcademicAchievementDonationstotalling$16,810wereprovidedto:

� LongfordCommunitySportsCentre—expansionworksinprogress

� NarrindaCawthenatthe2018AustralianIndoorBiasBowlsChampionships


ANIMAL CONTROL

Objective:Promote responsible and considerate animal ownership through the control and regulation of pet animals and livestock to minimise public nuisance and maximise community benefit.

Performance:CouncilregulatesdogcontrolwithinthemunicipalareainaccordancewiththeprovisionsoftheDog Control Act 2000andCouncil’sDogControlPolicy.

Rolesandresponsibilitiesinclude:• Promotingresponsibledogownership• Maintainingaregisterofalldogsagedover6months

• Licensingkennels• Managingmunicipaldogpound• Providingdeclaredareaswheredogscanbeexercisedoffleadifundereffectivecontrol

• Investigatingcomplaintsrelatingtodognuisances• Levyingannualdogregistrationfees.

CouncilrevieweditsDogManagementPolicyon20August2018

2018/2019 2017/2018 2016/2017

DogRegistration 4,224 4,250 3,673

KennelLicences 78 76 70

No.ofImpoundedAnimals 77 84 74

� PPE,includingbodycamutilisedbyCouncil’sAnimalControlOfficer


ENVIRONMENTAL HEALTH

Objective:Provide for community wellbeing through a healthy living environment, healthy lifestyles and reducing disease.

Performance:Toresearchandresolveenvironmentalnuisances.

Topro-activelyimplementprograms/measurestoprotectcommunityhealthby:• facilitatingimmunisationprogramsforresidents• investigatingandactioningNotifiableDiseasecases• monitoringpotablewatersuppliesandotherwaters.

Toinspectandactionwithrespecttoregisteredpremises,level1activities(asdefinedbyEnvironmentalManagementandPollutionControlAct1994)andon-siteseweragedisposalsystems.

Councilsenvironmentalhealthofficerhasworkedinconjunctionwithvariousgovernmentdepartmentsintheassessmentandresolutionofincidentsofpotentialenvironmentalharm.ThedepartmentsincludetheEnvironmentProtectionAuthority,theDepartmentofHealthandHumanServices,TasWaterandTasmaniaPolice.

Mattersaddressedinclude:• Odouranddustcomplaints;• Foodsafetyrelatedconcernsandcomplaints;• Noisecomplaints;• Localindustryodouremissions;• Sewerageconnectionandodour;• Asbestosrelatedcomplaints;• Otherlocalindustryenvironmentalconcernsincludingindustrialwastestorageandreuse;and

• Airquality(smoke)incidents.

TheCommunityHealthReportaddressedobjectiveswithintheareasof:• Preventionandcontrolofnotifiablediseases;• Generalinfectiousdiseasescontrol;• TheschoolimmunisationprogramwascontractedtotheNorthernMidlandsMedicalService;

• PublicHealthRiskactivitiesincludingtattooing;• Regulatedsystems(coolingtowers)topreventthetransmissionoflegionella;

• Controlandmitigationofnoisenuisances;• RecreationalwaterqualitywasmonitoredinaccordancewiththePublicHealthAct1997,GuidelinesforRecreationalWaterQuality;

• Foodsafetyinitiativesandregulatorycontrolincludingfoodbusinessregistrationsandinspections;

• Assessmentandmonitoringofon-sitewastewatermanagement(septictanksystems).

SPECIFIC DATA 2018/2019 2017/2018 2016/2017

Licensedplacesofassembly 6 7 9


LAND USE, URBAN DESIGN & PLANNING

Objective:• Provide a co-ordinated land use plan

to facilitate controlled growth within the parameters of infrastructure availability, whilst maintaining certainty and harmony with local environs and community expectations.

• Shaping our communities, towns, villages and the region by planning and managing development, infrastructure and services.

Performance:Approved241applicationsincluding(totalapplicationsfigureincludes14approvalsforamendments),withafurther28developmentsdeemedexemptfromplanning:• ExpansionstoAdamsDistillery,Perth• Newbridges:RoyalGeorge,ToomsLakeandBrambletye

• Dogagilityequipment• WalkwayroofatEvandaleCommunityCentre• ElectronicscoreboardatMorvenPark,Evandale• ConcreteBatchPlantatBreadalbane• Newwarehousesandoffices,TRANSlink• GrainstorageatPowranna

Approved55newlots,27newdwellings,49newunits,83newsheds.

Received5NoticesofappealfromRMPAT.

Refused5applicationsandactivelyfollowedupillegalworksandnon-compliancewithplanningpermits.

CouncilAdopted/reviewedthefollowingCouncilpoliciesduringtheyear:• On-SiteStormwaterDetentionadopted24June2019• ReductioninPlanningApplicationfeesforCommunityProjectsreviewedon20August2018

� PerthLinkRoad—treeplantingcorridor

� ExpansionofHaywardsfacilityatTRANSlinkunderconstruction


BUILDING SERVICES

Objective:Provide regulatory framework to ensure all private and public buildings are constructed in accordance with the Building Act and Regulations, Building Code of Australia and other regulatory standards.

Performance:• Processedbuildingandplumbingapplicationswithinstatutorytimeframes.

• Providedreportingstatisticstorelevantagenciesonamonthlybasis.

• Issued212buildingapprovalstotalling$72.1million.• Issued1,396PropertyCertificates(Sec132&337),comparedto1,313lastyear.

SPECIFIC DATA 2018/2019 2017/2018 2016/2017 2015/2016

Applicationsapproved 212 154 175 226

Dwellings 108 64 45 57

Additionstodwelling,incl.out–buildings&sheds

87 84 111 128

Industrial/Commercial 17 6 19 26

Value $72.1m $27.0m $27.4m $31.5m

AverageProcessingTime(Days)

• BuildingPermit 7 7 14 6

• CertificateofLikelyCompliance 7 14 3 5

• PlumbingPermit 6 14 9 6

NoofInspections 326 238 248 764

SepticTank&AWTSApplications 29 25 9 19

� Council’sindependentlivingunitsatEvandale


COMPLIANCE

Objective:Monitor all relevant regulatory areas to ensure statutory compliance, ensuring the Northern Midlands is a safe environment in which to live, visit and work.

Performance:Respondtocomplaintsregardingnon-compliancewithlegislationregulatedbyCouncil,including:

• Planning• Building• AnimalControl• EnvironmentalHealth(includingnoiseandpollution)

Actionanybreachesoflegislationandenforceaccordingly.

Activelypromotecompliancewithlegislationthroughoutthemunicipalityandprovideinformationwherenecessary.

SPECIFIC ACHIEVEMENTS/ISSUES WITHIN THE COMMUNITY HEALTH REPORT 2018/2019 2017/2018 2016/2017

Notifiablediseasesinvestigated 3 4 4

Schoolimmunisationsadministered 45 199 105

Recreationwatermonitoring

• Riverwatercompliance 92.5% 91% 94.2%

• Poolwatercompliance 100% 100% 100%

Environmentalnuisancecomplaints 40 47 45

Registeredfoodpremises 121 92 122

Foodpremisesinspected 130 77 75

Registeredtemporaryfoodpremises 60 64 46

Publicenvironmentalincidents 0 0 0


COMMITTEES OF MANAGEMENT

Objective:Support Council Committees of Management and Community Organisations.

Performance:ProvidedongoingfinancialandadvisoryassistanceandsupportforrecreationfacilityManagementCommitteesandnon-profitcommunityorganisations.

Councilprovidesanannualallocationoffundsforcapitalworksrequestedbycommunitygroupswhichareassessedonaprioritybasis.

SpecialCommitteesrepresent$189,659(includingCouncilmaintenancegrants)operatingincomeand$212,995operatingexpenditureinCouncil’sfinancialstatement.SpecialCommitteescashandcashequivalentsrepresent$245,578inCouncil’sfinancialstatements($268,913in2017/2018.

SpecialcommitteesofCouncilmanagedthefollowingfacilitiesduring2018/2019:• AvocaHall/CommunityCentre• AvocaMuseumandInformationCentre• BishopsbourneCommunityCentre• CampbellTownPool• CampbellTownWarMemorialOval• CressyMemorialHall• CressyRecreationGround• CressyWarMemorialPool• EppingHall• EvandaleCommunityCentre• EvandaleWarMemorialHall• LiffeyHall• LongfordRecreationGround• MorvenParkRecreationGround(Evandale)• PerthCommunityCentre• PerthRecreationGround• RossRecreationGroundandSwimmingPool.

CounciladministerstheLakeRiverRiverworksDistrictfundstominimiseenvironmentalharmandriskwithintheboundariesofitsdistrict,complyingwiththeWater Management Act 1999anditsclosingfundsamountingto$12,699.

� CampbellTownWarMemorialOval multi-purposecomplex


STRATEGIC PROJECTS


AssetManagementPlanAnnualReview ✓ ✓ Review 2017–2027 ONTRACK RoadandBuildingrevaluationcurrentlybeingundertaken,reviewofAssetPlanstobecompleteduponreceiptofreview.

AnnualBudgetandQuarterlyReview ✓ ✓ Review 2017–2027 ONTRACK LongTermFinancialPlanupdated,andannualbudgetadoptedbyCouncilat24June2019meeting.

InformationTechnologyUpgradeProgram ✓ ✓ Review 2017–2027 ONTRACK Planning/Buildingsoftwareupgrade;LiveProCustomerServiceSystem;andOneTouchPayrollupgradeimplemented.Securityreviewconducted.

EmergencyManagement ✓ ✓ Review 2017–2027 ONTRACK RevisedEmergencyManagementPlanapprovedbyStateGovernmentApril2018.

WorkplaceHealthandSafetyActionPlanAnnualReview

✓ ✓ Review 2017–2027 ONTRACK RiskRegisterreviewed.WorkHealthandSafetyauditassessmentcompleted.Asbestosregistersforallpropertiescompleted.

CustomerServiceStandards ✓ Review Review Review ONTRACK LGATstatewidecommunitysatisfactionannualsurveycompleted.

CORPORATE SERVICES

Corporate Services includes provision of financial services, information systems, community and social (human) services.

� CorporateServicesTeam


FINANCIAL MANAGEMENT

Objective:Financial Management: provide practical, viable, sustainable financial management, policies and procedures.The financial management unit includes the following functions:

Asset Management:assistCouncilinimprovingthewayitdeliversservicesfrominfrastructureincludingroads,bridges,footpaths,stormwaterdrainage,buildingsandplantandequipmentandanyotherclassesofassets.

Council’sassetmanagementstrategyenablesCounciltoshow:• howitsassetportfoliowillmeettheservicedeliveryneedsofitscommunityintothefuture,

• enableCouncil’sassetmanagementpoliciestobeachieved,and

• ensuretheintegrationofCouncil’sassetmanagementwithitslong-termstrategicplan.

Insurances:protectCouncilfromfinancialclaimsorlossarisingfromanegligentact,errororomission,legalliabilityforpersonalinjuryand/orpropertydamageclaims.

Risk Management:identifyanypotentialthreatstofinancialandbusinessoperations;andtakenecessarystepstomitigate/eliminatethreatslikelytoaffectCouncil’sabilitytoachieveobjectives.

Performance: Thisunitincorporatestheprovisionoffinancialmanagementandtherelatedservicesofassetmanagement,insurancesandriskmanagement.

Financialservicesprovidedincluderatesadministration,receiptsandpayments,wagesandsalaries,budgetingandannualreportpreparation,investments,insurance,loans,assetregistersanddepreciation.

Councilidentifiespotentialsignificantrisksandobtainsinsurancecoveraccordingly.

CounciliscommittedtoembeddingenterpriseriskmanagementtocreateandmaintainanenvironmentthatenablesCounciltodeliverhighqualityservicesandmeetperformanceobjectives.Councilrecognisesthatriskmanagementisanessentialtoolforsoundstrategicandfinancialplanningandtheongoingphysicaloperationsoftheorganisation.

Tomeetthiscommitment,allemployeesarerequiredtobecompetentandaccountableforadequatelymanagingriskwithintheirareaofresponsibility.Council’sriskmanagementpolicyistheumbrellapolicyforallsupportiveactivitiesanddocumentation,whichhavetheobjectiveofimprovingprocessesbyreducingtheuncertaintyofoutcomes,therebyminimisinglosswithintheactivitiesandservicesprovidedbyCouncil.

Adoptedthe2018/2019AnnualPlanandBudgeton25June2018.

Therevaluationofthemunicipalareawasundertakenduring2018byLGValuationServicesandthevaluesareeffectivefrom1July2019,adjustmentfactorswillbeimplementedbi-annually.

TasmanianAuditOfficehasundertakentheFinancialAuditservicesforCouncilduring2018/2019.

TheFinancialandRiskManagementAuditCommitteemetduringtheyearandprovidedinputintoCouncil’soperations.

CouncilcollectsavolunteerfireservicelevyinrespectoflandinCressy,CampbellTown,Longford,EvandaleandPerth;andageneralfireservicelevyforallotherland.

TheFinancialReportfortheyearended30June2019isappendedtothisreport;includedistheIndependentAuditreportprovidedbytheTasmanianAuditOffice.

Counciladopted/reviewedthefollowingpoliciesduringtheyear:• AccesstoUnitsPolicyreviewedon20August2018• AuditCommitteePolicyreviewedon20August2018• CodeofTenderingandProcurementPolicyreviewed17September2018

• CustomerServiceCharterreviewed20July2018• DonationsPolicyreviewedon24June2019• RatesandChargesPolicyreviewedon24June2019


Council’srecurrentrevenueduring2018/2019was$19.0million($17.8m2017/2018),capitalincome$2.9million($3.4m2017/2018)resultingintotalincomeof$21.9million($21.2m2017/2018).Operatingexpenditurewas$18.0million($17.7m2017/2018),whichresultedinasurplusof$3.9million($3.4m2017/2018).

Theoverallsurpluswasslightlyinexcessofthe2018/2019budgetedsurplusof$3.8million;however,someindividualincomeandexpenditureitemsvariedconsiderably.

RateRevenuewasraisedviaadifferentialratingsystemin2018/2019basedgenerallyonthesameamountofraterevenue,plusindexationanddevelopment,aspreviousyearsforeachlandusecategory.TheGeneralRateinthedollarofassessedannualvaluewasincreasedby3.42%resultingintotalraterevenueamountingto$10.9millionor57%ofoperatingrevenueandwasgenerallywithinbudgetexpectations.Ratereceivablesat30June2019represent23.6%(21.6%atJune2018)ofraterevenue(or2.8%withthedebtimpairmentadjustment).Theincreasebeingmainlyduetoonelargeratedebtor.

CommonwealthFinancialAssistanceGrantRevenueincreasedby$142,631in2018/2019to$3.48million(adjustedforadvancepayments).Grantrevenuein2018/2019includesadvanceFinancialAssistancepaymentsof$1.81million($1.72m2017/2018).

Inaddition,Councilreceived$3,139,250ingrantfundingforprojectsincluding:

RoadstoRecovery $396,509

BridgeReplacement,MacquarieRiver,WoolmersBridgeNo.1130 $811,500

MorvenParkAmenitiesImprovements $587,300

CampbellTownRecreationGroundComplex $450,000

LongfordRecreationGroundAmenitiesUpgrade $233,409

ChildCare–operations&projects $222,792

PatonStreetStormwaterDiversionProject(NDRGP) $110,000

HeavyVehicleMotorTaxGrants $74,197

BlackSpotRoadFundingClarence/ArthurStreetPerth $56,950

CampbellTownTennisCourts $55,000

GateAutomationBackCreekFloodLevee(NDRGP) $40,000

CressyPoolInfrastructureUpgrade $33,946

LongfordVillageGreenCarousel&SwingSet $29,539

VulnerableRoadUsersPerthFrederick/FairtloughStreet $15,578

CatholicCemeteryEvandalePeaceGarden&Stormwater $11,980

MorvenPark,EvandaleGymEquipment $6,550

EmployeeTraining $4,000

Non-monetarycontributionrevenueamountedto$51,480($523,827wellbelowtheamountbudgetedtoreceivein2018/2019duetothehandoveroflesssubdivisionassetsthananticipated).

$7,000,000

General Rate Revenue $’s

FinancialYear

$5,000,000

$6,000,000

$11,000,000

$4,000,000

$3,000,000

$2,000,000

$1,000,000

$018/19

$10,000,000

$9,000,000

$8,000,000

$12,000,000

07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18


InvestmentrevenuefromTasWaterdividend/taxequivalentincomeof$468,000($702,000forfullyearnon-prioritydistributionsbeingallocatedtocouncilsin2018/2019).

OperatingExpenditurefortheyearwas$42,066lowerthanbudgeted;however,employeecosts,materialsandservices,andlossondisposalofassetswerelowerwhichwereoffsetbyhighergovernmentcharges,depreciation,andworkinprogresscapitalised.

Depreciationactualcostincreasedfromthepreviousyearby$150,853to$5.7million,duetorevaluation/indexationofassets.

Councilrecordedanetincreaseinassetrevaluationofnon-currentassetsof$7.42million($5.6million2017/2018)onPropertyandInfrastructure.

Council’stotalequityin2018/2019increasedby$17.13millionto$324.35million($9.6millionto$307.2million2017/2018).

Councilrecordednon–currentinfrastructureassetswithawrittendownvalueof$263.0millionorGrossValueof$392.3million)asat30June2019(2017/2018$251.3million)orGrossValueof$372.7million.(Note14inthefinancialstatementprovidesabreakdownofassetvaluesrecognised).

Paymentsforpurchase/constructionoffixedassetstotalled$14.2million,representing54%oftotalannualcashflowduring2018/2019.

Derivedproceedsof$196,709fromsaleoffleet/plantitemsduring2018/2019.

Cashandinvestmentstotalling$10.24millionwereonhandattheendofthereportingperiod,whichisadecreaseof$3.94milliononlastyear’sbalanceof$14.18million.Cashandinvestmentsonhandrepresentmoneyquarantinedforthefollowingareas:

InfrastructureReserve $3.923m

GrantsPaidinAdvance $2.612m

MoneyheldinTrust $0.588m

EmployeeEntitlements $1.223m

SpecialCommittees $0.246m

GeneralFunds $1,651m

TradeandOtherReceivablesincreasedby$424,857asat30June2019mainlyduetolargegovernmentreimbursementsnotbeingreceivedbyyearendinthepreviousfinancialyear.

Workinprogressamountsto$6.921millionasat30June2019including$6.626millionmajorbuilding/recreationimprovements,$0.208millionstormwaterimprovements,$0.130millionroadworksand$0.163millioninothersundryworks.

During2017/2018councilborrowed$6.570millionundertheStateGovernmentAcceleratedCapitalWorksProgram(interestisreimbursedfora5-yearperiod).Totalborrowingsamountto$8.470millionasat30June2019.

TheTasmanianStateAuditOfficewasappointedauditorforfinancialperiodending30June2019atacostof$24,790(2017/2018$23,380).

TheAuditorGeneraladvisedthattobesustainable,localgovernmentneedstohavesufficientcapacitytobeabletomanagefuturefinancialrisksandshockswithouthavingtoradicallyadjusttheircurrentrevenueorexpenditurepolicies.WhilstCouncil’s2018/2019underlyingresultisa$0.896millionsurplusora5%underlyingsurplusratio(seeNote27),theresultissubjecttosomeone-offoperatingitems,andonlyasmalllossondisposalofassetsrenewedpriortoendoflifeduetosomemajorprojectsstillclassifiedasWorksinProgress.

� WorkinprogressontheLongford CommunitySportsCentreexpansion


INFORMATION MANAGEMENT

Objective:Provide practical, viable, sustainable information management policies and procedures; deliver information management services to meet organisation, statutory and community needs.

Performance:Counciloperatesacomputernetworkconnectingalluserswithintheadministrativeheadquarters.RemoteusersattheLongfordWorksDepotareconnectedtothenetworkviaafibreopticcable.

CouncilutilisestheOpenOfficePtyLtdLocalGovernmentsuiteofprogramsforfinancials,Intramapsmappingapplication,andtheTechnologyOneinformationmanagementsystem.

CouncilutilisesanInfonetandOffice365mailingsystemthroughouttheofficeaswellasbeingconnectedtotheInternet.

Council’semailaddressis:[email protected]

Council’swebsiteis:www.northernmidlands.tas.gov.au

CouncilisanactivememberoftheTasmanianTechnologyOne(ECMRecordsManagement)UserGroup.

ReviewedtheInformationManagementPolicyon20August2018.

DuringtheperiodundertookimprovementstoInformationTechnologysystemsasfollows:

• ProvisionofcommunityCCTV,continuedrolloutofCCTVcoverageofmajorbuildingsandattractions,$3,422;

• Upgraded11staffdesktop/laptopcomputers,$13,672;

• Upgradedprinters,severalmobilephonesandsundryelectronicitems,$2,967;

• Upgradedofficewirelessnetwork,$2,415;• Completeddatasecurityaudit;• ImplementedSingleTouchPayrollupgrade;• ImplementedDukhagfacilitybookingsystem;• AttendedTechOneConferenceinSydney,May2019;• ProvidedbodycamsanddashcamsforAnimalControlOfficersandComplianceOfficers;

• ImplementedbackupstotheCloud;• Upgradedtothelatestversionsofothersoftwareforallusersandnetworkservers.


EARLY CHILDHOOD SERVICES

Objective:Provide service within the limits of resource availability and without detriment to existing ‘traditional’ provision by private and government services rather than Council.

Performance:CounciloperatesLongDayChildcareServicesadjacenttothePerthCommunityCentrefivedaysperweekandattheCressyChildcareCentretwodaysperweek;theserviceoperatesbetweenthehoursof8amand6pm.AvocaChildcareCentreisoperatedeachMondaybetween9amand5pm.

MidlandsKidsClubAfterSchoolCareServicesareoperatedfromthePerthCommunityCentre,PerthPrimarySchool,CressyHighSchoolandLongfordPrimarySchool.

MidlandsKidsClubVacationCareServicesareprovidedduringschoolholidayperiodsfromthePerthCommunityCentre.

ContinuedtooperatetheNorthernMidlandsToyLibrary.

� ChildcareTeam� PerthChildcarefacility


WORK HEALTH & SAFETY

Objective:Protect the health and safety of all stakeholders in the workplace from exposure to hazards and risks resulting from workplace conduct.

Performance:Councilaimstoprovideasafe,healthyandsupportiveenvironmentwhereemployeesarevalued,respectedandareabletorealisetheirfullpotential.

CouncilcontinuestoencouragestaffparticipationinworkplacereformbyholdingregularstaffanddepartmentmeetingsaswellassupportingaConsultativeCommittee.

CEMETERIES

Objective:Maintain and manage the Perth and Longford general cemeteries and associated infrastructure and services.

Performance:Councilownandoperate:• theLawnCemetery,RoseGardenandNicheWallatCressyRoad,Longford

• aRoseGardeninPioneerPark,Evandale• PerthCemetery(takenoverfrom24June2000).

Aserviceisprovided,inconjunctionwithArrowEngravingPtyLtdtosupplymemorialplaques.

� InstallationofthebannerpolesatLongford’sVillageGreen


WORKS & INFRASTRUCTURE

STRATEGIC PROJECTS


TRANSlinkPrecinctRenewal—Stormwater

✓ ✓ 2017–2020 ONTRACK Processoflandacquisitionunderway.Seekinggrantassistancetofundplannedworks.IncludedinNMCPriorityProjects2019document.

CampbellTownWarMemorialOval

✓ 2017–2020 ONTRACK Ovallightingupgradeworkscomplete.Multi-functioncentreandancillaryworksbeingfinalised.

LongfordNMSportandFitnessCentre

✓ ✓ ✓ 2017–2020 ONTRACK Stage1tolock-up;Stage2fit-outtocommencelate2019.

EvandaleHoneysuckleBanks ✓ 2017–2020 ONTRACK Masterplancomplete.Onlyminorworksbeingundertaken.IncludedinNMCPriorityProjects2018document.

NileRoadUpgrade ✓ ✓ ONTRACK IncludedinNMCPriorityProjects2019document.

StormwaterManagementPlans ✓ ✓ Review 2017–2027 ONTRACK Initialdatacollectionsurveycomplete.ModelbuildforallTownsinprogress.FundingapplicationtobemadetofundmodellingworkforCampbellTown.

WasteManagement2017–2020 ✓ ✓ Review 2017–2027 ONTRACK MemberoftheNorthernWasteManagementCommittee.WTSdisposalandsupervisioncontractstenderedforlongtermprovisionofservices.Concretematerialcrushingimplemented.

NRMProgramCollaboration ✓ ✓ Review ONTRACK CollaboratingwithNRMNorthontheWSUDMasterPlanforSheepwashCreek.

LongfordRecreationGroundMasterPlan

✓ ✓ 2017–2027 ONTRACK Buildingandancillaryworksbeingfinalised.

SheepwashCreekWSUDOpenSpaceCorridor

✓ ✓ 2017–2027 ONTRACK Stage1complete.Stage2landacquisitionsinprogress.

Works includes the provision of maintenance and construction of Council infrastructure and facilities. Engineering Services includes the provision of the Engineering Design and Services, Waste Management & Infrastructure Management.


ROADS

Objective:Maintain through cost effective operations, safe and effective road network to meet the needs of all users.

Performance:Councilhasnorthernandsouthernbasedroadworkscrewsandresponsibilitiesincludeassetmanagement,roadconstruction,resealing,re-sheeting,grading,edgingandpotholing,footpaths,roadsideslashing,roadsidespraying,safetyrailing,signage,kerbandchannel,roadsidedrainageandemergencymaintenance.

NorthernMidlandshasatotalroadnetworkconsistingof:• 108kilometresurbansealedroads• 465kilometresruralsealedroads• 13kilometresurbangravelroads• 374kilometresruralgravelroads

CouncilundertakesascheduledrevaluationofroadinfrastructureassetsvaluedinaccordancewithAASB116 Property Plant & EquipmentandAASB113 Fair Value Measurement.Thecurrentreplacementcostiscalculatedusingcurrentconstructioncostsprovidedbyqualifiedstaff/consultants.

Asat1July2014RoadInfrastructurewasrevaluedfollowingphysicalconditionassessmentwhichresultedinatotalreplacementcostof$203,285,430andaccumulateddepreciationof$66,009,883andaNetamountatFairValueof$137,275,547.

Projectedrenewalfundingrequiredin2014RoadConditionAssessmentdepictedinFig1.1(referMoloneyRoadConditionSurveyReport2014).

� WorksTeam


Followingannualcostindexation,additionsanddisposals,anddepreciationthebreakdownofroadinfrastructurevalueasat30June2019isasfollows:

Replacementcost $218,911,303

AccumulatedDepreciation $77,336,198

NetamountatFairValue $141,575,705

Council’scurrentRoadAssetConsumptionratiois66%andoverrecentyearshasbeenconsistentlyabovetheStatetargetratioof60%.

Council’sRoadAssetRenewalfundingratiois119%whichindicatesthatithascapacitytofundassetreplacementrequirementsandiswellabovetheStatetargetratioof90-100%.

Road ReconstructionReconstructed1,512m²ofurban,and15,475m²ruralsealedpavementsatatotalcostof$0.795million.

Resheetedgravelroadsatatotalcostof$216,165.

ResealsSealed16,987m²neworreconstructedpavements;andresealed92,854m²ofthetotalsealedroadnetworkatacostof$0.669million.

FootpathsConstructed/reconstructedfootpathsatacostof$285,232:• 570m²concrete• 108m²hotmix• 1,532m²gravel• IncludingsectionsofMainStreet,Cressy;MalcombeStreet,CracroftStreetandBurghleyStreet,Longford;MaryStreet,Perth;andChurchStreetRoss.

Other Road InfrastructureNosubdivisionroadassetsweretransferredtoCouncilduringtheyear.

During2018/2019thereconstructionofasectionofBartonRoad,CampbellTownatacostof$396,509wasachievedthroughRoadstoRecoveryfunding.

ReconstructionofurbanstreetsincludingCracroftStreetvergebetweenWellingtonandHornestreets,Longford;HighStreetvergebetweenBarclayandRussellstreets,Evandale;andMaryStreet,Perth;atacostof$133,888.

CompletionofWoolmersLaneBridgeNo.1130,ToomsLakeRoadBridgeNo.4619,HoneysuckleRoadBridgeNo.4733,RoyalGeorgeRoadBridgeNo.2380,BrambletyeRoadBridgeNo.1820andBridgeStreetCampbellTownNo.5241atavalueof$3,709,741.

Constructed668mkerbandchannelatacostof$63,465.

InstalledtwonewheritagestreetlightlamppostsinEvandaleCBD,$13,891.

InstalledCressyparklet,$71,360.

Providedstreetfurnitureincludingseats,tablesandbenches,picnicsettings,andwastebinsacrossthemunicipalarea,$96,995.

Purchasedroadplant/vehiclesatanetcostof$655,696includingaJCBbackhoe,anewwatertanker,onenewIsuzutiptruck,twoJohnDeeretractorsandfleetitems(lightutilitiesandsedans).� Roadworks


STORMWATER

Objective:• Provide a stormwater network within

town areas to drain the majority of properties, road reservations and public open spaces.

• Maintain a safe and effective stormwater system (including kerb & gutter and drains), whilst utilising Water Sensitive Urban Design principles to mitigate the impact of development on waterways and improving visual and recreational amenity of the urban landscape.

Performance:ProgressedthestormwaterfloodingstudyfortheTRANSlinkindustrialareaandWestPerthUrbanStormwaterPlan.

MembershipoftheNorthernStormwaterProgram,TEERCommittee,$15,000.

CompletedthediversionofstormwaterfromthePatonStreetdetentionbasinatLongfordatacostof$428,476.

Undertookstormwater/drainageworks,installedvariousstormwaterpipesandassociatedmanholesandgullypitsatacostof$355,043,including:• Wetlands&Basins(Evandale/Longford/Perth)• Installednewstormwaterdrain—CemeteryReserveinEvandale

• Replacedstormwaterinfrastructure—HighStreet,EvandaleandUnionStreet,Longford

• Improvements—MacquarieandKingstreets,Cressy• Replacedstormwaterinfrastructure—UnionStreet,Longford

• ExtendedstormwaterinfrastructureinHartnollReserve,Evandale;CracroftStreet,Longford;MaryStreet,Perth;andatthenewRossVillageGreen.

PLANT

Objective:Procure, maintain and utilise plant & machinery in a safe, cost effective and efficient manner in the service and provision of community infrastructure assets.

Performance:Councilprovidefleetcarsformanagerialactivitiesandcommunityservices.

Heavyplantincludinggraders,backhoes,tractors,trucksareheldformaintenanceandconstructionofCouncilinfrastructureassets.

A10-yearplantreplacementprogramismaintainedandhireratesarecostedtoeachproject/activitytocoverrunningandreplacementexpenses.

� NorfolkStreetPerth,stormwatermanagement


BRIDGES

Objective:Manage bridges to ensure safety and maximum life span.

Performance:NorthernMidlandsisresponsibleforconstructionandmaintenanceofthefollowingbridgeandmajorculvertstructures:

Type length Number

Boxculvert 901m² 36

Concrete 9,260m² 111

Composite 48m² 1

Concretefootbridge 142m² 2

Concrete bridge structures 10,351m² 150

Pipeculverts 1,260m² 87

Timber 331m² 3

Timber(withconcreteabutment) 316m² 10

Timber bridge structures 647m² 13

Total 12,258m² 250

CompletedconstructionofWoolmersLaneBridge1130.

Constructed:ToomsLakeRoadBridge4619,HoneysuckleRoadBridge4733,RoyalGeorgeRoadBridge2380,BrambletyeRoadBridge1820andBridgeStreetCampbellTown5241atavalueof$3,709,741.

WASTE MANAGEMENT

Objective:Disposal of all forms of waste economically and effectively with a high level of environmental awareness. Strategy emphasises recycling, waste minimisation, litter reduction and service availability.

Performance:Councilprovidesafortnightlydoor-to-doordomesticwasteandrecyclecollectionservicetothetownshipsofAvoca,Cressy,Evandale,Longford,Nile,CampbellTown,Ross,Rossarden,Conara,EppingForest,PerthandRoyalGeorgeaswellassome320ruralpropertieswithinthenorthernarea.

TheAvoca,Evandale,CampbellTownandLongfordwastetransferstationsaresupervisedandgreenwasteisaccepted.

Provideastreetsweeping/cleaningserviceandlittercollectionserviceoftownstreetsandsomerecreationalareas.

Provideanannual“special”garbagecollectionintownshipareasduringDecember.

ParticipatedintheNorthernTasmanianDevelopmentRegionalWasteManagementCommitteeandadoptedtheWasteManagementBudgetfor2018/2019.

Provideda‘Special’refusecollectionserviceforallurbanareasforthepurposeofassistingthosewithlimitedaccesstodisposeofunwantedgoodstoCouncil’sWasteTransferStations.

Replacedmobilegarbagebinsasrequired.

ConstructednewwastestorageareaatLakeLeakecampinggrounds,$15,297.

InstalledasolarcompressingwastebinattheLongfordVillageGreenplayground$7,440.

� ToomsLakeRoadBridge(BridgeNo.4619)(before&after)


COMMUNITY AMENITIES

Objective:Provide, maintain and manage Council’s public building and recreation infrastructure assets.

Performance:Councilmaintainspublicbuildingsbussheltersandotherstreetfurniturethroughoutthemunicipalarea;andprojectmanagesconstructionof,andalterationsto,Councilbuildings.

CouncilsuppliesandmaintainssportandrecreationfacilitiesthroughouttheNorthernMidlandsarea.

Councilactivelysupportslocalrecreationgroundmanagementcommitteesandencourages/promotestheuseofexistingrecreationfacilities.

Councilalsoprovidesandmaintainsavarietyof:• parksandreservestoprovidepublicopenspaceandenjoymentforthecommunity.

• thepeacefulandmanicuredcemeterygroundsatLongford,PerthandEvandale.

• publicamenitiesandbuildingsaremaintainedacrossthemunicipalarea.

Facilitiesmaintained,include:• 8ovalsforsportingactivities• 24communityhalls/centres• 2caravanparks• 3swimmingpools• 7wastetransferstations

ConstructednewCampbellTownWarMemorialOvalmulti-functioncentreandtenniscourts;installednewelectronicscoreboardandinterchangebenches;andsiteworksandupgradeoftheCenotaph,$3.20million.

UpgradedLongfordRecreationGroundclubrooms,grandstandandamenities;installednewelectronicscoreboard;upgradedcricketnets,$2.44million.

LightingupgradedtosuitregionalclubsportsattheCampbellTown,Evandale,LongfordandPerthrecreationgrounds,$1.38million.

PurchasedlandinPerthtofacilitatestormwatermanagementandprovidepublicopenspace,$1.2million.

CommencedwithextensionsandimprovementstotheNorthernMidlandsHealth,Fitness&SportsCentrecomplexinLongford,$0.68million.

ProvidedadisabledaccesstothecouncilofficesatLongford,$177,830.

ExtendedtheprovisionofpoweredsitesattheLongfordCaravanPark,$104,000.

InstalledelectronicscoreboardsatEvandaleandLongfordrecreationgrounds,$91,550.

Constructedmulti-usestorageshedsatEvandaleandLongfordrecreationgrounds,$88,065.

InstalledstreettreesinSmithStreet,Longford,$40,625.

InstalledsolarpanelsatBishopsbourneCommunityCentreandMorvenParkclubroomsatEvandale,$29,228.

UpgradedthechlorinationsystematRossswimmingpool,$23,133.

ReplacedtownentrancesignageatConara,$13,815;andcompletedreplacementoftownentrancesignageatAvoca$7,620.

ErectedheritagestylefrontfenceattheRossVillageGreen,$17,566.

Installed4bannerpolesatthefrontofVictoriaSquareinLongford,$13,038.

InstalledfourheatpumpsintheCressyhall,$9,818.

PurchasedaPhantom4ProDrone,$2,529.


MAJOR PROJECTS & WORKS

� LongfordRecreationGround,upgradedclubroomsandamenities—worksinprogress

MAJOR PROJECTS

With the announcement of State Government Stimulus funding in 2017 Council sought to bring forward some major building improvement works largely in accordance with adopted facility Master Plans.MajorProjectscommencedand/orcompletedduringthefinancialyear,include:

Campbell Town War Memorial Oval: New Multi-Function Facility CouncilrecognisedthattheWarMemorialOvalprecinct’sclubhouse,amenitiesandgrandstandhadreachedtheendoftheirserviceablelifespanandthetennisclubwishedtorelocatetotheprecinct.Alsolocatedatthisprecinctisthetown’sCenotaphwhichrequiredupgradingandlandscapingtoenablethisvitallyimportantcommunityfocalpointtobeshowcasedandrespected.

Fundingwasvitalinbringingtheprojecttofruition:

• totalprojectwascostedat$4M;• Councilsecured$750,000inFederalGovernmentfunding;

• Tennisandmulti-purposecourts:boostedbyfundingfromSport&RecreationTasgrantof$80,000,TasCommunityFundgrantof$55,000,andthelocalTennisClubcontributionof$60,000;

• Cenotaph:StateGovernmentgrantof$70,000andCouncil’s$88,000contribution.

Thisprojecttoredeveloptheprecincthasreducedtheduplicationofamenitiesastheexistingoutdoorswimmingpool,tennisandmulti-purposecourtsnowhavedirectaccesstonewchangeroomsandamenities.

ThevisionofCouncilandthecommunityhasprovidedanewmulti-functionfacility,encompassingafunctionroomwiththecapacitytocaterfor100people,meetingroomswithITcapacity,commercialkitchenandinclusivechangerooms.

RedevelopmentoftheCenotaphandcarparkconstructionworksarenowwellunderwayandwillcompletethisprojectin2019/2020.

WithCampbellTown’scentrallocationinthestate,Councilisalreadyreceivingkeeninterestinthismodernfacilityasaconferencevenueandfunctionspace.

Theofficialopeningofthecomplexwasheldon30September2019,withofficialguests:SenatorClaireChandler,BrianMitchellMP(FederalMemberforLyons),theHon.TaniaRattray(MLCMemberforMcIntyre),GuyBarnettMP(MemberforLyons),JenButlerMP(MemberforLyons);Councillorsandguestsinattendance.

� Multi-purposeCourtconstruction


Longford Recreation Ground & Northern Midlands Sports Centre Precincts

Council’svisionforacoordinatedandexpandedsportandrecreationprecinctcomprisinganupgradedsportscentre,upgradedandexpandedrecreationgroundstadiumandfunctionsbuilding,anupgradedovalandanewtrainingfieldbroughtaboutthedevelopmentof:• theNorthernMidlandsHealth,FitnessandSportsCentreMasterPlan;and

• developmentofamasterplan,incollaborationwithLongfordcommunityandsportingorganisations,fortheadjacentLongfordRecreationGround.

LONGFORD RECREATION GROUND UPGRADETheseworkswereundertakenbyCouncil’sinternalbuildingconstructionteam.

Astimulusloanof$1MwasapprovedforimprovementsattheLongfordRecreationGroundanddesignerswereengagedtoprovideanupgradeconceptanddesigntoredeveloptheLongfordRecreationGroundbuildingcomplextoincorporateagroundfacingfunctionroomandtwonewchangeroomstomeetregionalcountryfootballstandards.

Longford’sredevelopedmulti-functionfacilityhascost$2.9Mtodatewhich,togetherwiththestimulusloan,hasmostlybeenCouncilfundedwithfundssecuredfromtheStateGovernmentLevellingofthePlayingFieldGrantProgramof$233,409towardsthecostofthechangeroomsandaCommunitySportandRecreationgrantfromtheStateGovernmentof$80,000.

Theredevelopedfacilityincludesafunctionroom,meetingrooms,upgradedgrandstand,inclusivechangeroomsandamenities,andamagnificentallweatherviewingareaontotheoval.

NORTHERN MIDLANDS SPORTS CENTRETheNorthernMidlandsSportsCentre,builtin1983/1984,isanintegralcomponentofCouncil’ssportandrecreationinfrastructure.TheneedtomoderniseandexpandthefacilityresultedinCouncilcommissioningthedevelopmentofamasterplantoserveasablueprintforthecentre’sstagedredevelopment.

TheNorthernMidlandsCommunitySportsCentreMasterPlanwasadoptedbyCouncilin2015.

StageOnecommencedin2018/2019withthebuildingbeingextendedtoaccommodateanewgym,aerobicsroom,toiletsandchangerooms,andachildcarearea.Amezzaninefloorhasbeeninstalledtoallowforfutureexpansionatanotherlevel.StageOnewillbecompletedduring2019/2020.

� NorthernMidlandsSportsCentre

� CouncilinspectionoftheLongfordRecreation GroundGrandstandupgradeworks


Recreation Ground lightingDuring2018/2019Councilreplacedtheovalfieldlightingwith100luxlightingatEvandale,LongfordandPerthand200luxlightingatCampbellTownatacombinedcostof$1.38million.Councilreceived$0.15millionfundingsupportfromAFLTasmaniatowardthelightingatCampbellTownduetothecentrallocationofthegroundwithinthestate.

Cressy Swimming PoolTheCressySwimmingPoolwasopenedin1965.ASpecialCommitteeofCouncilcomprisinglocalcommunitymembersmanagesthecomplex,withaformalmanagementagreementinplacebetweenCouncilandtheCommittee.

TheCressySwimmingPoolistheonlypublicpoolinthe‘topend’oftheNorthernMidlandsandthusitdrawsitspatronsfromCressy,Longford,PerthandEvandale,andsurroundingfarmingproperties.Thecomplexcomprisesthemainpool,atoddler’spool,changeroomsandtoilets(renovatedin2010),kiosk,officeandagrassedsitting/playarea.

CouncilsecuredaStateGovernmentgrantof$100,000towardstheimplementationoftheswimmingpoolmasterplan.

TheinstallationofaplaygroundwascompletedinMay2019whichwasexternallyfundedbyTasmanianCommunityFundandStrongerCommunitiesProgramme.

InMarch2019,theNationalsinGovernmentmadeafundingcommitmentof$400,000towardthisproject.Documentationtosecurefundshasbeenlodged.

� PerthRecreationGroundlighting


Longford Village Green playground InstalledStageThreeoftheLongfordVillageGreenPlaygroundredevelopment,aninclusive,all-abilitiescarouselandswingseat,withfundingsupportfromTasmanianCommunityFund($29,539),VarietyTasmania($6,000),localcommunitydonations($3,100)andCouncil($7,326).

Perth Early Learning CentreInparallelwiththedevelopmentofthePerthStructurePlanCouncilcollaboratedwiththeDepartmentofEducationandthePerthcommunitytodevelopthePerthCommunityCentreandEarlyLearningPrecinctMasterPlan.

Perth’ssignificantgrowthhasputthecurrentPerthEarlyLearningCentreatcapacityandCouncilsupportedthebusinesscaseforthebuildingofanewcentreandsubsequentlyinDecember2018purchasedagreenfieldsiteoffForeStreetinPerth.

Duringthe2019FederalElection,theCoalitioncommitted$2.6MtobuildanewEarlyLearningCentreinPerth.

Documentationtosecurefundshasbeenlodged.

Perth — Open Space Tree Plantation CorridorDuringthedevelopmentapprovalprocessfortheStateGovernments’PerthLinksRoadproject,Councilconditionedtheapprovaltoincludea20metrewidetreeplantationforthelengthofthe4.5kmcorridortoallowforafuturesharedpathtoconnecttoopenspacewithinthedevelopedareasofPerth.

CouncilnegotiatedwiththeStateGovernmenttohavethecorridorinCouncilownershipandhasbeenresponsibleforthefencingandplanting,whichhascommenced.AfuturesharedpathcorridorhasbeenprovidedforintheplantingdesignandisproposedtoconnecttheopenspacethroughoutPerth,leadingtothemainstreetandSouthEskRiverfrontagereserves.

Ross Village Green Inmid-2016Councilpurchasedavacantblock(5,631m2)with59mstreetfrontagelocatedat33ChurchStreet;andengagedconsultantstodeveloptheRossVillageGreenMasterPlan.Theconsultantswererequiredtoconsultwiththecommunityandconsiderthesiteinrelationtoitslanduse,historicalandsocialcontext.

CouncilsecuredaStateGovernmentinterestfreeloanof$300,000towardtheimplementationoftheVillageGreenmasterplan.WorkcommencedonStage1oftheprojectduringthe2018/2019financialyear(costedat$305,000)andisyettosecurefundingforStage2workscostedatapproximately$370,000.

� LongfordVillageGreenplayground


Council Chambers, LongfordIn2018/2019theupgradeoftheCouncilChambersatLongfordcommenced.ThefirststageoftheupgradeincludedtheentrancetotheCouncilChambers,toprovideanewdisabledaccessandtheconstructionofapubliccarparkatacostof$520,000.

Theaccess,upgradedforecourtandstreetscapinghasimprovedthevisualappearanceandfunctionalityofthebuildingandtheprecinctingeneral.

AtreeplantingprogramtoenhancethestreetscapeofthestreetfrontingtheCouncilOffice,SmithStreet,wasalsoimplementedduringthefinancialyear.

Councilhasincludedinits2019/2020budgetfurtherupgradestotheheritagebuilding,whichincludes:theupgradeofthekitchenandstafffacilitiesandamenities,aswellastheconstructionofaMayoralandCouncillormeetingroom.

Woolmers BridgeTheapplicationforreplacementoftheWoolmersLaneBridgewaslodgedin2016inRoundThreeoftheBridgeRenewalProgram,Councilwassuccessfulinsecuring50%ofthe$3Mtotalcostofreplacement.

ThetenderforthenewbridgewasawardedtoVEC.ConstructionbeganinJanuary2018tobuildthenewbridgeadjacenttotheoldbridgewhichmeantminimaldisruptionforusers.

Thenewtwo-laneconcretebridgereplacesa187m2timberbridgewhichhadreachedtheendofitsusefullifeandrequiredeverincreasingupkeepandmaintenance.WoolmersLaneBridgewasthethirdsignificantandfinaltimberbridgewithintheNorthernMidlandstobereplaced,challengesinthebridgesdesignandtiminghadtobeovercomeduetoproximityofthebridgetotheBrickendonandWoolmersWorldHeritageListedsites.

ThenewWoolmersBridgewasofficiallyopenedon26September2019,withofficialguests:SenatorClaireChandlerandSenatorWendyAskew,inattendancetogetherwithCouncillorsandguests.

� WoolmersBridge


ROAD INFRASTRUCTURE BRIDGES

URBAN STORMWATER/DRAINAGEUndertakespecificstormwater/drainageprojectsasdetailedintheworksprogramincluding:

All areasReplacement of existing cracked asphalt footpath with concrete ONGOING

Campbell TownBartonRoad—Road Reconstruction ACHIEVED

HighStreet—Reconstruction, Verge, Kerb & Gutter ACHIEVED

CressyMainStreet—Concrete Footpath Construction ACHIEVED

EvandaleHighStreet—Reconstruction of Verges, Kerb & Gutter ACHIEVED

LongfordSmithStreet—Concrete Footpath Construction ACHIEVED

HighStreet—Reconstruction of Verge DEFERREDTO2019/2020

HobhouseStreet—Road Reconstruction DEFERREDTO2019/2020

WellingtonStreet—Urban Street Design Improvements ONGOING

TanneryRoad—Entrance/Roundabout Improvements DEFERREDTO2019/2020

BishopsbourneRoad—Road Reconstruction ACHIEVED

Perth OldPuntRoad—Concrete Footpath Construction DEFERREDTO2019/2020

MaryStreetWest—Reconstruction of Verges, Kerb & Gutter ACHIEVED

CompletionofWoolmersLaneMacquarie River (Timber to Concrete abutment) 1130 ACHIEVED

ToomsLakeRoadRossMacquarie River (Concrete abutments) 4619 ACHIEVED

HoneysuckleRoadRossCat Gully Creek, (Concrete abutments) 4733 ACHIEVED

StorysCreekRoadStorys Creek, (Concrete abutments) 1469 DEFERRED

RoyalGeorgeRoadLewis Hill Creek (Concrete abutments) 2380 ACHIEVED

StorysCreekRoadTasmania Creek (Timber abutments) 4000 DEFERRED

BrambletyeRoadEvandaleHorse Paddock Creek 1820 ACHIEVED

BridgeStreetCampbellTown,Un-named Creek (Stone abutments) 5241 ACHIEVED

Wetlands&Basins(Evandale/Longford/Perth) ONGOING

ConstructdiversionstormwaterlinefromPatonStreetBasin ACHIEVED

NewstormwaterlinefromCemeteryReserveinEvandale ACHIEVED

ReplacestormwaterinHighStreetEvandale–BarclayStreettoRussellStreet ACHIEVED

ReplacestormwaterinUnionStreetLongford ACHIEVED

ImprovementstostormwaterinMacquarieandKingstreets,Cressy ACHIEVED

CAPITAL WORKS PROGRAMME 2018–2019


RECREATION, BUILDING & COMMUNITY

ImprovementsatDepot—Longford ACHIEVED

OfficePremises—alterations DEFERREDTO2019/2020

OfficePremises—roofreplacement DEFERREDTO2019/2020

Entrances—statements/beautification:ConaraandAvoca ACHIEVED

AvocaPlayequipment DEFERREDTO2019/2020

Campbell TownRecreationGroundClubroom/amenitiesupgrade ONGOING

RecreationGroundTennisCourts ONGOING

RecreationGroundCenotaphupgrade ONGOING

RecreationGroundelectronicscoreboard ONGOING

RecreationGroundinterchangebenches DEFERREDTO2019/2020

RecreationGroundSite Works (footpaths, power, irrigation etc) ONGOING

CressyRecreationGroundClubroom/amenitiesupgrade DEFERREDTO2019/2020

RecreationGroundDumpPoint,mainextension DEFERRED

PoolSolarBlanketreplacement DEFERRED

Poolimprovementstobedetermined DEFERREDTO2019/2020

EvandaleRecreationGroundAmenitiesupgrade DEFERREDTO2019/2020

RecreationGroundTop Dressing Ground ACHIEVED

RecreationGroundElectronicScoreboard ACHIEVED

CricketPitchimprovements ACHIEVED

RecreationGroundBuildingimprovements—storageshed ACHIEVED

RussellStreetLampPole ACHIEVED

LiffeyHallRoofreplacement DEFERREDTO2019/2020

LongfordRecreationGroundClubrooms,grandstand,amenitiesupgrade ONGOING

Gymextension,LongfordSportsCentre ONGOING

WellingtonStreetCable Bundling DEFERRED

RecreationGroundTop Dressing Ground ACHIEVED

RecreationGroundGrandstand Handrails & Gutter Replacement ACHIEVED

RecreationGroundDual Lane Access/Carpark ONGOING

RecreationGroundStorageShed ACHIEVED

RecreationGroundCricketNetUpgrade ACHIEVED

RecreationGroundElectronicScoreboard ACHIEVED

PublicOpenSpaceStokes Park Area ACHIEVED

VictoriaSquareChristmas Tree Lighting ACHIEVED

BurghleyStreetSports Centre Carpark DEFERREDTO2019/2020

RossVillageGreen ONGOING

PoolChlorinatingSystemUpgrade ACHIEVED

PerthChildcareEntranceShelter DEFERRED

RecreationGroundTopDressingGround DEFERRED


� Caption

REPORTING ON LEGISLATIVE REQUIREMENTS

PUBLIC TENDERS

LIST OF CONTRACTS AWARDED OVER $100,000 excl. GST (Local Government Act)

DESCRIPTION OF CONTRACT PERIOD OF CONTRACT

VALUE OF TENDER AWARDED (EXCL. GST)

BUSINESS NAME (SUCCESSFUL CONTRACTOR)

BUSINESS ADDRESS (SUCCESSFUL CONTRACTOR)

MINUTE REFERENCE

CONTRACT NO.

KerbsideWasteCollection1July2010to30June2019

Urban&ruralfortnightlyrefusecollection

AussieWasteManagement 128MorningtonRoad,Mornington7018 132/10 10/01

KerbsideRecyclingCollection1July2010to1April2020

4,796collections@$1.21 VeoliaEnvironmentalServices POBox431,Rosny7018 133/10 10/02

KerbsideRecyclingProcessing1July2010to1May2019

Tonnescollected@$48.20perTonne

VeoliaEnvironmentalServices POBox431,Rosny7018 134/10 10/03A

CouncilWasteClearance&BinHire1July2018to30June2021

Est$147,435clearance$29,858binhirebutbasedonno.ofclearances

JustWaste POBox499,Prospect7250 101/18 18/03

ManagementofWasteTransferStations1July2016to30June2020

$214,646 JustWaste POBox499,Prospect7250 142/16 16/01

LandUsePlanning&DevelopmentStrategy1November2017to31December2019

$125,765 JohnstonMcGee&Gandy 117HarringtonStreet,Hobart7000 302/17

CampbellTownRecreationGroundClubhouse $3,114,910 VosConstructions 3HudsonFyshDrive,WesternJunction7212 48/18 –

CampbellTownWarMemorialOvalTennisCourtcomplex $355,262 BassetBuildingPtyLtd 231RelbiaRoad,Relbia7258 342/18

HighStreetLongfordStormwaterextension $296,010 J&WSherriffPtyLtd POBox230,Mowbray7250 377/18 –

Purchaseoflandat10NorfolkStreet,Perth $640,909 CassandraSecuritiesPtyLtd 378/18 –

Purchaseoflandat46aClarenceStreet $240,000 PhilipLance&CorneliaMaartieDell 48ClarenceStreet,Perth7300 387/18 –

Fleet61-4wheeldrivetractor $124,202 MidlandsTractorsPtyLtd WellingtonStreet,Longford7301 270/18 1808

Bridge2380RoyalGeorgeRoad,RoyalGeorge $214,918 HudsonCivilProducts POBox316,Prospect7250 271/18 1805

Bridge1820BrambletyeRoad,Evandale $135,698 TasSpan POBox225,Latrobe7207 271/18 1806

Bridge4619ToomsLakeRoad,Ross $291,456 BridgePro POBox3253,Ulverstone7315 271/18 1807






MINUTE REFERENCE

CONTRACT NO.

SupplyofReachArmSlashingofRoadsides to30June2019 Bi–AnnualTender MulchManagement 9RangeRoad,Evandale7212 244/17 17/14

SprayingofRoadsidesandFootpaths to30June2019 Bi–AnnualTender SpiderPest&WeedControl POBox329,BeautyPoint7270 244/17 17/15

SprayingofRoadsidesandFootpaths to30June2019 Bi–AnnualTender StornowayCivil POBox196,KingsMeadows7249 244/17 17/15(i)

SupplyandDeliveryofRoadMaintenanceGravel to30June2019 Bi–AnnualTender StornowayCivil POBox196,KingsMeadows7249 244/17 17/16(i)

SupplyandDeliveryofRoadMaintenanceGravel to30June2019 Bi–AnnualTender GradcoPtyLtd POBox290,Newstead7250 244/17 17/16(ii)

SupplyandDeliveryofRoadMaintenanceGravel to30June2019 Bi–AnnualTender BISIndustriesLimited POBox494,AlbionQLD4010 244/17 17/16(iii)

SupplyofBituminousResealingofRoads to30June2019 Bi–AnnualTender CrossroadsCivilContractingPtyLtd 73–79LilydaleRoad,Rocherlea7248 244/17 17/17

ConstructionofConcreteKerbandGutter&Crossovers to30June2019 Bi–AnnualTender CrossroadsCivilContractingPtyLtd 73–79LilydaleRoad,Rocherlea7248 244/17 17/18(a)

ConstructionofConcreteKerbandGutter&Crossovers to30June2019 Bi–AnnualTender PJContracting POBox31,MowbrayHeights7248 244/17 17/18(b)

ConstructionofAsphaltFootpaths&Driveways to30June2019 Bi–AnnualTender NorthsealPtyLtd 5ARayStreet,Invermay7248 244/17 17/19

ConstructionofConcreteFootpaths&Driveways to30June2019 Bi–AnnualTender CrossroadsCivilContractingPtyLtd 73–79LilydaleRoad,Rocherlea7248 244/17 17/20(a)

ConstructionofAggregateConcreteFootpaths&Driveways

to30June2019 Bi–AnnualTender EliteConcrete 96DevonHillsRoad,Perth7300 244/17 17/20(b)

ConstructionofConcreteFootpaths&Driveways to30June2019 Bi–AnnualTender EliteConcrete 96DevonHillsRoad,Perth7300 244/17 17/20(c)





MINUTE REFERENCE

CONTRACT NO.

Noitemduring2018/2019

BIENNIAL CONTRACTS FOR INFORMATION ONLY

NON APPLICATION OF PUBLIC TENDER POLICY


ATTENDANCE AT COUNCIL AND COMMITTEE MEETINGS BY COUNCILLORS (LOCAL GOVERNMENT ACT 1993)

Pleaserefertotableonpage15fordetailsofattendance.

ELECTED MEMBER ALLOWANCES AND EXPENSES (LOCAL GOVERNMENT ACT 1993)

During2018/2019CouncilprovidedallowancesandreimbursementsofallreasonableexpensestotheMayor,DeputyMayorandCouncillors.Thetotalamountofthesepaymentswas$206,109(comparedto$200,100thepreviousyear).Pleaserefertopage15forfurtherbreakdownofallowanceandexpensepayments.

REMUNERATION STATEMENT (LOCAL GOVERNMENT ACT 1993)

TheremunerationstatementisprovidedforthosepositionsdesignatedbyCouncilasseniorpositionsundertheAct,andincludessalarypayableplusanyotherallowancesorbenefitspaidorprovidedforthebenefitoftheemployee.ReportedinFinancialStatements,seeNote25(iii).

GRANTS & BENEFITS (LOCAL GOVERNMENT ACT 1993)

During2017/2018Councildonationsundersection77aslistedonpages27and43,andrateremissionsunderitsRateRemissionPolicytotalling$51,598(2017/2018$49,881);plus$Nil(2017/2018$Nil)underPolicy–RateIncentiveforNewDevelopment.

DONATION OF LAND (LOCAL GOVERNMENT ACT 1993)

During2017/2018Councilmadenodonationsoflandundersection177.

PUBLIC INTEREST DISCLOSURES STATEMENT(PUBLIC INTEREST DISCLOSURES ACT 2012)

CopiesofthecurrentPublic Interest Disclosures Act 2012 proceduresoftheNorthernMidlandsCouncilcanbeaccessedonCouncil’swebsiteatwww.northernmidlands.tas.gov.auorinhardcopyattheCouncilofficessituatedat13SmithStreet,Longford.

Duringthe2018/2019financialyear,thefollowingdisclosuresweremadetotheNorthernMidlandsCouncilwithregardtothePublic Interest Disclosures Act 2012.


LEGISLATIVE REQUIREMENT NUMBER TYPE OF DISCLOSURE

NumberandtypesofdisclosuresmadetoNorthernMidlandsCouncilduringtheyearthattheNorthernMidlandsCouncildeterminestobepublicinterestdisclosures.

Nil N/A

NumberofdisclosuresdeterminedbytheNorthernMidlandsCounciltobepublicinterestdisclosuresthatitinvestigatedduringtheyear.

Nil N/A

NumberandtypesofdisclosedmattersreferredtotheNorthernMidlandsCouncilbytheOmbudsmanduringtheyear.

Nil N/A

NumberandtypesofdisclosedmattersreferredduringtheyearbytheNorthernMidlandsCounciltotheOmbudsman.

Nil N/A

NumberandtypesofinvestigationsofdisclosedmatterstakenoverbytheOmbudsmanfromtheNorthernMidlandsCouncilduringtheyear.

Nil N/A

NumberandtypesofdisclosedmatterstheNorthernMidlandsCouncilhasdecidednottoinvestigateduringtheyear.

Nil N/A

Numberandtypesofdisclosedmattersthatweresubstantiatedoninvestigationandtheactiontakenoncompletionoftheinvestigation.

Nil N/A

Duringthe2017/2018financialyeartheOmbudsmanrecommendedCouncilreviewitsprocedures,inaccordancewiththemodelproceduresprovidedbytheOmbudsman,thisprocesswascommencedpriortotheconclusionofthatfinancialyear.

ENVIRONMENTAL HEALTH STATEMENT(PUBLIC HEALTH ACT 1997 AND THE FOOD ACT 2003)

Counciliscommittedtoprotectandpromotethehealthandwellbeingofitscommunitiesandspent$72,359onhealthprojectsin2018/2019(2017/2018$84,816).Pleaserefertopage45forfurtherdetailsofCouncil’sCommunityHealthReport.

RIGHT TO INFORMATION(RIGHT TO INFORMATION ACT 2009)

TheRight to Information ActprovidestheopportunityforpublicaccesstoCouncildocuments.

TheActestablishesalegallyenforceablerightforthecommunitytoaccessinformationindocumentformheldbyCouncil.CouncilreceivedoneapplicationundertheRighttoInformationfortheperiod1July2018to30June2019.RequestsforaccesstoinformationundertheRighttoInformationActshouldbeinwriting.RequestsaretobelodgedwiththeGeneralManagerattheCouncilChambersinLongford.EnquiriesregardingRighttoInformationcanalsobemadebytelephone.

� LongfordVillageGreen


Customer Requests 2018/19CODE OF CONDUCT COMPLAINTS(LOCAL GOVERNMENT ACT 1993)

TherequirementsinrelationtoCodeofConduct,ComplaintsandComplaintResolutionarestipulatedinDivision3AoftheLocal Government Act.One(1)CodeofConductcomplaintwasupheldwithappropriateactionbeingtakenduring2018/2019(Nil2017/2018).

CUSTOMER REQUESTS/COMPLAINTS RECEIVED(LOCAL GOVERNMENT ACT 1993)

Inaccordancewiths339F(5)oftheLocal Government Act,thegeneralmanageristoprovidethecouncilwithareportatleastonceayearofthenumberandnatureofcomplaintsreceived.

Atotalof265customerrequestswererecordedbyCouncilintheperiod,thefollowinggraphdepictsthenatureoftherequests.

IntegrityCommissionadvisedthatnocomplaintswerereceivedinthe2018/2019yearinrelationtotheNorthernMidlandsCouncil.

83.02%Works

0.38%Waste3.02% AnimalControl

1.89% Governance1.51% CorporateServices

0.38% CommunityServices

9.81% Building&Planning


� OldCampbellTownWarMemorialOvalgrandstand(demolishedtomakewayfortheWarMemorialOvalfacilityupgrades)

UNDERSTANDING THE FINANCIAL REPORT

WHAT ARE THE FINANCIAL STATEMENTS?

Thefourmajordisclosures,whichare• StatementofComprehensiveIncome• StatementofFinancialPosition• StatementofChangesinEquity• StatementofCashFlows

Where the dollars come from (operating income) $18,995,719

Where the dollars go (operating expenditure) $18,014,473

57% RateRevenue

4% Interest

20%Grants

3% Other

10%UserCharges

1% OtherReimbursements

26% EmployeeBenefits

8% Other

5% GovernmentLeviesandCharges

25% MaterialsandServices

32% DepreciationandAmortisation

2% InterestExpenseStimulusLoans

arecollectivelyknownasthe“FinancialStatements”,thesedocumentsprovideanoverviewofthetransactionsthatoccurredduringtheyearandasummaryofthefinancialstatusofCouncilattheendoftheyear.

Council prepares its financial statements in accordance with the Australian Accounting Standards, using particular terminology and conventions that may not be familiar to some readers. This overview may assist readers understand outcomes stated in the financial statements.

2% ReimbursementInterestExpenseStimulusLoans

3% InvestmentRevenuefromWaterCorporation

2% NetLoss/(Gain)onDisposalofProperty,Infrastructure,PlantandEquipment


THE FINANCIAL STATEMENTS

The Statement of Comprehensive IncomeTheStatementofComprehensiveIncomeprovidesinformationrelatingto:• thesourcesofrevenueearned(wherethemoneycomesfrom);and

• theoperatingexpensesincurred(whatthemoneyhasbeenspenton);

duringthefinancialyear.

Itshouldbenotedthattheexpensesrelateonlytotheoperatingexpenses(orday-to-dayexpenses)anddonotincludecostsassociatedwiththepurchaseorbuildingofassets.

Althoughthecostsofthepurchaseorbuildingofassetsarenotincludedintheseoperatingexpenses,provisionforthecostofthedepreciationoftheseassetsisincludedintheoperatingexpenses.

Thedepreciationexpenseistheequivalentportionoftheassetthathasbeenusedduringthefinancialyear.TheinclusionofdepreciationontheseassetsintheoperatingexpensesensuresthatCouncilmatchesthecostoftheassettotheperiodinwhichitisusedratherthanjusttheperiodinwhichitwasconstructedorpurchased.

Itisimportanttonotethe Surplus (Deficit)fortheperiod.

Statement of Financial PositionTheStatementofFinancialPositionprovidesasnapshotofCouncil’sfinancialsituationattheendofthefinancialyear(30June).Itreflects• whatCouncilowns–itsassets;and• whatCouncilowes–itsliabilities.

ThebottomlineoftheStatementofFinancialPositionisNetAssets(Liabilities).ThisreflectsthenetworthofCouncil.TheAssetsandLiabilitiesareseparatedintoCurrentandNon-Currentcategories,CurrentAssetsandLiabilitiesarethosewhichwillfallduewithinthenextreportingperiod(thenextfinancialyear).

Current & Non-Current AssetsCurrent&Non-CurrentAssetsinclude:• Cash&cashequivalents–cashheldinthebank,pettycashandcashinvestmentssuchastermdeposits.

• Trade&otherReceivables–moniesowedtoCouncilbyratepayersandotherswhohavebeeninvoicedorbilled.

• OtherAssets–inventoryandserviceswhichhavebeenprepaidandmoniesowedtoCouncilforwhichnoinvoicehadbeenraisedasat30June.

• PropertyheldforResale–landwhichCouncilplanstosellinthenextfinancialyear.

• Property,Plant&Infrastructure–land,buildings,roads,vehicles,equipment,etc.whichhavebeenaccumulatedbyCouncil.

• InvestmentsandLoans(receivable).

Council Assets

$Million

Council Liabilities

$Million

FinancialYear

07/08–

2

4

6

8

10

12

08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18

FinancialYear

–

50

100

150

200

250

300

350

07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19

18/19


Current & Non-Current LiabilitiesCurrent&Non-CurrentLiabilitiesinclude:• TradeandotherPayables–peopleandbusinessestowhomCouncilowesmoney.

• TrustFundsandDeposits–moneyheldbyCouncilonbehalfofthirdparties.

• Provisions(EmployeeBenefits)–theaccruedvalueofLongServiceLeaveandAnnualLeavepayabletoemployeesofCouncil.

• InterestBearingLiabilities–theoutstandingbalanceCouncilowesonbankloansoronanybankoverdraft.Currentborrowingsrepresenttheamounttoberepaidinthenextfinancialyear.

Net AssetsThistermdescribesthedifferencebetweenthevalueofTotalAssetsandTotalLiabilitiesandrepresentsthenetworthofCouncilasat30June.

Total Property, Plant and Infrastructure Asset Value

17/18

FinancialYear

$Million

07/08–

50

100

150

200

250

300

08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17

2018/2019 Assets Purchased, Constructed and/or Received $10,558,086

17.9% Roads

6.3% Fleet

1.7% FurnitureandOfficeEquipment

16.1% Land,BuildingsandHeritage

35.1% Bridges

7.4% Stormwater

0.2% LandUnderRoads

15.3%PlantandEquipment

Ratepayer EquityThisisthetermusedtodescribethecomponentsoftheNetAssets,whichare:• AccumulatedSurplus–thevalueofallnetassets,otherthantheAssetRevaluationReserveandOtherReserves(listedbelow),whichhavebeenaccumulatedovertime.

• AssetRevaluationReserve–thedifferencebetweenthepreviouslyrecordedvalueofassetsandtheircurrentvaluations.

• OtherReserves–FundsthathaverestrictionsplacedontheiruseandarenotreadilyavailableforusebyCouncil.

Council Equity

FinancialYear

$Million

07/08–

50

100

150

200

250

300

350

08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18

18/19

18/19


Statement of Changes in EquityDuringthecourseoftheyearthevalueswhichmakeupEquitycanchange.Thisstatementshowsthevaluesofsuchchangesandhowthesechangesarose.

Themainreasonsforachangeinequitystemfrom:• the“Surplus(Deficit)”fromoperations,describedintheStatementasSurplus(Deficit)fromcontinuingoperations;

• theuseofmoniesfromCouncil’sreserves;• revaluationofassets-thistakesplaceonaregularbasisandwhenexistingassetsaretakenupinthebooksforthefirsttime.

Statement of Cash FlowsTheStatementofCashFlowssummarisescashpaymentsandcashreceiptsfortheyear.ThevalueinthisStatementmaydifferfromthoseshownintheIncomeStatementbecausetheIncomeStatementispreparedonanaccrualaccountingbasis.Council’scasharisesfrom,andisusedin,threemainareas:

Cash Flows from Operating Activities• Payments(outflows)–allcashpaidbyCouncilfromitsbankaccounttostaff,creditorsandotherpersons,butdoesnotincludeanycostsassociatedwiththecreationofanyassets.

• Receipts(inflows)–allcashreceiptsarisingfromthegeneraloperationsofCouncil.Itincludesrates,generaltradingsalesanddebtors,grantsandinterestearnings,butdoesnotincludecashfromthesaleofanyassets.

Cash Flows from Investing ActivitiesTheaccountingtermInvestingActivitiesrelatestotheconstructionandpurchaseoffixedassets(outflows)andsaleofassets(inflows)suchasland,buildings,equipmentandotherlong-termrevenueproducingassets.

Cash Flows from Financing Activities Thisiswherethereceiptandrepaymentofborrowedfundsarerecorded.

ThebottomlineoftheStatementofCashFlowsistheCashattheEndoftheFinancialYear.ThisshowsthecashpositionofCounciltomeetitsdebtsandotherliabilities.

Notes to the AccountsTheNotesareaveryimportantandinformativesectionofthereport.TheAustralianAccountingStandardsarenotprescriptiveinalotofissues.Therefore,toenablethereadertounderstandthebasisonwhichthevaluesshownintheStatementsareestablisheditisnecessarytoprovidedetailsofCouncil’saccountingpolicies.ThesearedescribedinNote1.

Apartfromtheaccountingpolicies,theNotesalsogivedetailsbehindmanyofthesummaryfigurescontainedintheStatements.TheNotenumbersareshownbesidetherelevantitemsintheStatementofComprehensiveIncome,StatementofFinancialPositionandtheStatementofCashFlows.

WhereCouncilwishestodiscloseotherinformationwhichcannotbeincorporatedintotheStatementsthenthisinformationisshowninthefollowingNotes.OtherNotes,include:• thecostofthevariousfunctionsofCouncil;• thebreakdownofexpenses,revenues,reservesandotherassets;

• contingentassetsandliabilities;• transactionswithpersonsrelatedtoCouncil;and• financialperformanceindicators.

TheNotesshouldbereadatthesametimeas,andtogetherwith,theotherpartsoftheFinancialReporttohaveaclearunderstandingoftheaccounts.

CertificationTheCertificationoftheAccountsismadebytheGeneralManagerthat,inhisopinion,theFinancialStatementsmetallthestatutoryandprofessionalreportrequirements.

Auditor General’s ReportTheIndependentAuditReportprovidesthereaderwithanexternalindependentopinionoftheFinancialStatements.ItconfirmsthattheFinancialReporthasbeenpreparedinaccordancewithrelevantlegislationandprofessionalstandardsandthatitisafairrepresentationofthefinancialaffairsofCouncil.


� RossTownHall

� EvandaleDoctor’sSurgeryservingthecommunity

FINANCIAL REPORT

CONTENTS

STATEMENT OF COMPREHENSIVE INCOME 4

STATEMENT OF FINANCIAL POSITION 4

STATEMENT OF CHANGES IN EQUITY 5

STATEMENT OF CASH FLOWS 6

NOTES TO AND FORMING PART OF THE FINANCIAL REPORT 7

NOTE 1 7

INTRODUCTION 7SIGNIFICANT ACCOUNTING POLICIES 7(a) BASIS OF ACCOUNTING 7(b) ADOPTION OF NEW AND AMENDED ACCOUNTING STANDARDS 7(c) THE LOCAL GOVERNMENT REPORTING ENTITY 8(d) REVENUE RECOGNITION 8(e) EXPENSE RECOGNITION 9(f) RECOGNITION AND MEASUREMENT OF ASSETS 9(g) CASH AND CASH EQUIVALENTS 10(h) INVENTORIES 11(i) INVESTMENT IN WATER CORPORATION 11(j) INVESTMENT TERM DEPOSITS 11(k) TRUST FUNDS 11(l) EMPLOYEE BENEFITS 11

(m) ACCRUALS / PREPAYMENTS 11(n) NET FAIR VALUES OF FINANCIAL ASSETS AND LIABILITIES 11(o) SIGNIFICANT BUSINESS ACTIVITIES 11(p) LEASES 12(q) TAXATION 12(r) BUDGET FIGURES 12(s) CONTINGENT ASSETS, CONTINGENT LIABILITIES AND COMMITMENTS 12(t) ROUNDING 12(u) PENDING ACCOUNTING STANDARDS 12

NOTE 2 14

(a) FUNCTIONS / ACTIVITIES OF THE COUNCIL 14(b) COMPONENT FUNCTIONS / ACTIVITIES 14

NOTE 3 15

GRANT REVENUE 15

NOTE 4 16

INVESTMENT REVENUE FROM WATER CORPORATION 16

NOTE 5 16

GAIN / (LOSS) ON SALE AND DISPOSAL OF FIXED ASSETS 16

NOTE 6 17

EMPLOYEE BENEFITS 17

NOTE 7 17

MATERIALS AND SERVICES 17

NOTE 8 18

DEPRECIATION AND AMORTISATION EXPENSE 18

NOTE 9 18

OTHER EXPENSES 18

NOTE 10 18

CASH AND CASH EQUIVALENTS AND SHORT TERM INVESTMENTS 18

NOTE 11 19

TRADE AND OTHER RECEIVABLES 19

NOTE 12 19

INVENTORY 19

NOTE 13 19

CAPITAL WORKS IN PROGRESS 19

NOTE 14 20

PROPERTY, PLANT AND INFRASTRUCTURE 20

NOTE 15 22

INVESTMENT IN WATER CORPORATION 22

NOTE 16 22

TRADE AND OTHER PAYABLES 22

NOTE 17 23

PROVISIONS 23

2 Northern Midlands Council | Annual Financial Report: 30 June 2019

NOTE 18 23

LOANS PAYABLE AND RECEIVABLE 23

NOTE 19 24

CAPITAL EXPENDITURE COMMITMENTS 24

NOTE 20 24

CONTINGENT LIABILITIES 24

NOTE 21 24

AUDITORS REMUNERATION 24

NOTE 22 24

SPECIAL COMMITTEES AND RIVERWORKS DISTRICT 24(a) Special Committees 24(b) Riverworks District 25

NOTE 23 26

RECONCILIATION OF CASH FLOWS FROM OPERATING ACTIVITIES TO SURPLUS 26

NOTE 24 26

RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES 26

NOTE 25 26

RELATED PARTY TRANSACTIONS 26

NOTE 26 29

FINANCIAL INSTRUMENTS 29(a) Accounting Policy, Terms and Conditions 29(b) Financing Arrangements 30(c) Financial Risk Exposure and Mitigation 30(d) Expected Credit Loss 32(e) Sensitivity Disclosure Analysis 32(f) Categories of Financial Assets and Liabilities 33(g) Analysis of Unimpaired Financial Assets 33(h) Fair Value Hierarchy 33

NOTE 27 34

MANAGEMENT INDICATORS 34(a) Financial Management Indicators 34(b) Asset Management Indicators 35

NOTE 28 36

FAIR VALUE MEASUREMENT 36(a) Fair Value Hierarchy 36(b) Highest and Best Use 37(c) Valuation Techniques and Significant Inputs Used to Derive Fair Values 37(d) Changes in Recurring Level 3 Fair Value Measurements 38(e) Valuation Processes 38(f) Assets and Liabilities Not Measured at Fair Value but for which Fair Value is Disclosed 38

STATEMENT BY GENERAL MANAGER 39

INDEPENDENT AUDIT REPORT 39

� BannerPolesatLongford’sVillageGreen

Northern Midlands Council | Annual Financial Report: 30 June 2019 3

STATEMENT OF FINANCIAL POSITIONas at 30 June 2019

NOTE 2019$

2018$

Assets

Current Assets

CashandCashEquivalents 10 3,327,064 5,313,517

ShortTermInvestments 10 6,914,434 8,869,496

TradeandOtherReceivables 11 1,146,712 721,855

Inventory 12 21,363 27,375

Total Current Assets 11,409,573 14,932,243

Non–Current Assets

CapitalWorkinProgress 13 6,920,764 3,179,256

Property,Plant&Infrastructure 14 263,007,731 251,302,491

InvestmentinWaterCorporation 15 46,295,474 40,461,498

InvestmentTermDeposits 6,550,000 6,550,000

LoanReceivable 18 1,900,000 1,900,000

Total Non–Current Assets 324,673,969 303,393,245

Total Assets 336,083,542 318,325,488

Liabilities

Current Liabilities

Trade&OtherPayables 16 2,042,736 1,465,685

Provisions 17 1,148,625 1,059,075

Total Current Liabilities 3,191,361 2,524,760

Non–Current Liabilities

Provisions 17 74,242 109,903

LoanPayable 18 8,470,000 8,470,000

Total Non–Current Liabilities 8,544,242 8,579,903

Total Liabilities 11,735,603 11,104,663

Net Assets 324,347,939 307,220,825

Equity

AccumulatedSurplus 164,496,278 160,621,218

Reserves 159,851,661 146,599,607

Total Ratepayer Equity 324,347,939 307,220,825

Theabovestatementoffinancialpositionistobereadinconjunctionwiththenotestoandformingpartofthefinancialreport.

STATEMENT OF COMPREHENSIVE INCOMEfor the year ended 30 June 2019

NOTE 2019$

2018$

2019 (BUDGETED)

$

IncomeRecurrent IncomeRateRevenue 10,883,045 10,395,067 10,756,672Grants 3 3,869,114 3,680,241 3,797,515UserCharges 1,968,554 1,604,653 1,890,604Interest 786,592 689,799 858,491ReimbursementInterestExpenseStimulusLoans 272,007 214,902 272,007OtherReimbursements 211,835 145,755 118,516InvestmentRevenuefromWaterCorporation 4 468,000 702,000 468,000Other 536,572 348,782 61,587

18,995,719 17,781,199 18,223,392 Capital IncomeCapitalgrantsreceivedspecificallyforneworupgradedassets 3 2,842,332 2,388,852 3,125,255

Contributionofnon–monetaryassets 14 51,480 984,788 523,827 2,893,812 3,373,640 3,649,082

Total Income 21,889,531 21,154,839 21,872,474

ExpensesEmployeeBenefits 6 4,753,395 4,823,745 5,339,860Materials&Services 7 4,521,208 4,372,483 5,041,269Depreciation&Amortisation 8 5,701,007 5,550,154 5,400,473GovernmentLevies&Charges 967,571 760,024 871,921Netloss/(gain)ondisposalofProperty,Infrastructure,Plant&Equipment 5 373,207 860,569 520,505

InterestExpenseStimulusLoans 272,007 214,902 272,007Other 9 1,426,078 1,132,284 610,504Total Expenses 18,014,473 17,714,161 18,056,539 Surplus/(Deficit) 3,875,058 3,440,678 3,815,935 Other comprehensive incomeItems that will not be reclassified to surplus or deficitNetassetrevaluationincrement/(decrement) 7,418,079 5,607,454Fairvalueadjustmentonequityinvestment–InvestmentinWaterCorporation 15 5,833,976 –Items that may be reclassified to surplus or deficitFairvalueadjustmentonavailableforsaleassets–InvestmentinWaterCorporation – 518,419

13,252,055 6,125,873 Comprehensive Result 17,127,113 9,566,551

Theabovestatementofcomprehensiveincomeistobereadinconjunctionwiththenotestoandformingpartofthefinancialreport.


STATEMENT OF CHANGES IN EQUITY for the year ended 30 June 2019

TOTAL ACCUMULATED SURPLUS ASSET REVALUATION RESERVES FAIR VALUE RESERVES

2019$

2018$

2019$

2018$

2019$

2018$

2019$

2018$

BeginningoftheYear 307,220,825 297,654,274 160,621,218 157,180,540 149,535,754 143,928,300 (2,936,147) (3,454,566)

ComprehensiveResult 17,127,113 9,566,551 3,875,058 3,440,678 7,418,079 5,607,454 5,833,976 518,419

Ratepayer Equity at the end of the year 324,347,938 307,220,825 164,496,276 160,621,218 156,953,833 149,535,754 2,897,829 (2,936,147)

Theabovestatementofchangesinequityistobereadinconjunctionwiththenotestoandformingpartofthefinancialreport.


STATEMENT OF CASH FLOWS for the year ended 30 June 2019

Theabovestatementofcashflowsistobereadinconjunctionwiththenotestoandformingpartofthefinancialreport.

CASH FLOWS FROM OPERATING ACTIVITIES NOTE 2019$

2018$

OutflowsEmployeeCosts (4,686,240) (4,644,813)Materials&Services (5,617,949) (5,063,414)LeviesPaid (967,571) (760,024)Other (1,029,341) (663,755)InflowsReceiptsfromRatepayers 10,510,563 9,842,587GovernmentGrants 4,013,871 3,356,774UserCharges 1,678,948 2,575,538InterestReceived 783,880 641,844InvestmentRevenuesfromWaterCorporation 468,000 702,000Other 748,408 494,536ReceiptsfromAustralianTaxationOffice 1,364,988 992,427Net Cash Provided by Operating Activities 23 7,267,557 7,473,700

CASH FLOWS FROM INVESTING ACTIVITIESOutflowsPaymentforProperty,Plant&Equipment (14,248,114) (8,549,090)PaymentsforPurchaseofFinancialInvestments – (6,550,000)TransfertoInvestments – (3,188,869)InflowsCapitalGrants 2,842,332 2,388,852ProceedsfromSaleofFixedAssets 196,709 244,291TransferfromInvestments 1,955,062 –Net Cash Provided By (used in) Investing Activities (9,254,011) (15,654,816)

CASH FLOWS FROM FINANCING ACTIVITIESOutflowsInterestPaidStimulusLoans (272,007) (148,776)InflowsReimbursementofInterestExpenseStimulusLoans 272,007 148,776ProceedsfromInterestBearingLoans&Borrowings 24 – 6,570,000Net Cash Provided By (used in) Financing Activities – 6,570,000

Net Increase/(Decrease) in Cash and Cash Equivalents for the Period (1,986,454) (1,611,116)Cash and Cash Equivalents at the Commencement of the Period 5,313,517 6,924,633Net Cash and Cash Equivalents at the End of the Reporting Period 10 3,327,063 5,313,517


NOTES TO AND FORMING PART OF THE FINANCIAL REPORT for the year ended 30 June 2019

NOTE 1

INTRODUCTION(a) TheNorthernMidlandsCouncilwasestablishedon2ndofApril

1993andisabodycorporatewithperpetualsuccessionandacommonseal.Council’smainofficeislocatedat13SmithStreetLongfordTasmania.

(b) ThepurposeoftheCouncilisto:

• provideforthepeace,orderandgoodgovernmentinthemunicipality;

• topromotethesocial,economicandenvironmentalviabilityandsustainabilityofthemunicipalarea;

• toensurethatresourcesareusedefficientlyandeffectivelyandservicesareprovidedinaccordancewiththeBestValuePrinciplestobestmeettheneedsofthelocalcommunity;

• toimprovetheoverallqualityoflifeofpeopleinthelocalcommunity;

• topromoteappropriatebusinessandemploymentopportunities;

• toensurethatservicesandfacilitiesprovidedbytheCouncilareaccessibleandequitable;

• toensuretheequitableimpositionofratesandcharges;and• toensuretransparencyandaccountabilityinCouncil

decisionmaking.

SIGNIFICANT ACCOUNTING POLICIESTheprincipalaccountingpoliciesadoptedinthepreparationofthefinancialreportaresetoutbelow.Thesepolicieshavebeenconsistentlyappliedtoalltheyearspresented,unlessotherwisestated.

(a) BASIS OF ACCOUNTING Thesefinancialstatementsareageneralpurposefinancial

reportthatconsistsoftheStatementofComprehensiveIncome,StatementofFinancialPosition,StatementofChangesinEquity,StatementofCashFlows,andnotesaccompanyingthesefinancialstatements.ThegeneralpurposefinancialreportcomplieswithAustralianAccountingStandards,otherauthoritativepronouncementsoftheAustralianAccountingStandardsBoard(AASB),andtheLocalGovernmentAct1993(LGA1993)(asamended).Thisfinancialreporthasbeenpreparedontheaccrualandgoingconcernbasis.

AllamountsarepresentedinAustraliandollarsandunlessstatedroundedtothenearestdollar.

Thisreporthasbeenpreparedunderthehistoricalcostconvention,exceptwherespecificallystatedinNotes14,15and17.

Unlessotherwisestated,allaccountingpoliciesareconsistentwiththoseappliedintheprioryear.Whereappropriate,comparativefigureshavebeenamendedtoaccordwithcurrentpresentation,anddisclosurehasbeenmadeofanymaterialchangestocomparatives.

AllentitiescontrolledbyCouncilsuchasSpecialCommitteesofManagementhavebeenincludedinthisfinancialreport.AlltransactionsbetweentheseentitiesandCouncilhavebeeneliminatedinfull.

Managementisrequiredtomakejudgements,estimatesandassumptionsaboutcarryingvaluesofassetsandliabilitiesthatarenotreadilyapparentfromothersources.Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandvariousotherfactorsthatarebelievedtobereasonableunderthecircumstance,theresultsofwhichformthebasisofmakingthejudgements.Actualresultsmaydifferfromtheseestimates.

Theestimatesandunderlyingassumptionsarereviewedonanongoingbasis.Revisionstoaccountingestimatesarerecognisedintheperiodinwhichtheestimateisrevisediftherevisionaffectsonlythatperiodorintheperiodoftherevisionandfutureperiodsiftherevisionaffectsbothcurrentandfutureperiods.

Councilhasmadenoassumptionsconcerningthefuturethatmaycauseamaterialadjustmenttothecarryingamountsofassetsandliabilitieswithinthenextreportingperiod.JudgementsmadebyCouncilthathavesignificanteffectsontheFinancialReportaredisclosedintherelevantnotesasfollows:

Fair Value of Property Plant & Infrastructure Assumptionsandjudgementsareutilisedindetermining

thefairvalueofCouncil’sproperty,plantandinfrastructureincludingusefullivesanddepreciationrates.TheseassumptionsarediscussedinNote1(f)andNote28.

Employee entitlements AssumptionsareutilisedinthedeterminationofCouncil’s

employeeentitlementprovisions.TheseassumptionsarediscussedinNote1(l).

Investment in water corporation AssumptionsutilisedinthedeterminationofCouncil’s

valuationofitsinvestmentinTasWaterarediscussedinNote1(i)andinNote15.

(b) ADOPTION OF NEW AND AMENDED ACCOUNTING STANDARDS(i) AASB 9 Financial Instruments Thisstandardreplacestheexistingstandard,AASB139:

FinancialInstruments:RecognitionandMeasurementandrevisesclassification,measurementanddisclosureoffinancialassetsandliabilities.Itreducesthenumberofcategoriesforfinancialassetsandsimplifiesthemeasurementchoices,includingtheremovalofimpairmenttestingofassetsmeasuredatfairvalue.ClassificationoffinancialassetsisdeterminedbyCouncil’sbusinessmodelforholdingtheparticularassetanditscontractualcashflows.

Councilhasappliedthisstandardfrom1July2018usingaretrospectiveapproachwithcumulativecatch-up.ThisdoesnotrequireCounciltorestatecomparativefigures,butdoesrequirethepresentationofbothqualitativeandquantitativedisclosuresforaffecteditems,alongwithacorrespondingadjustmenttotheopeningbalanceofAccumulatedSurplusesfortransitionaleffectsofre-measurement.


NOTE 1(b) ADOPTION OF NEW AND AMENDED ACCOUNTING STANDARDS (continued)

TheaffectofadoptingAASB9hasresultedinnoadjustmentstoequitybutthefinancialassetshavebeenreclassifiedintooneofthefollowingcategories.TheclassificationsareprimarilybasedonCouncil’sbusinessmodelinwhichafinancialassetismanagedanditscontractualcashflowcharacteristics.Themaineffectsresultingfromreclassificationareasfollows:

• TradeandOtherReceivables-classifiedas‘LoansandReceivables’asat30June2018,theseareheldtocollectcontractualcashflowsandgiverisetocashflowsrepresentingsolelypaymentsofprincipalandinterest.Theseareclassifiedandmeasuredasfinancialassetsatamortisedcostbeginning1July2018.

• InvestmentinWaterCorporation-classifiedasan‘Available-For-Sale’financialassetasat30June2018.AsCouncildoesnotholdthisequityinvestmentfortradingpurposes,ithasmadeanirrevocableelectionforthisequityinstrumenttopresentanysubsequentchangesinfairvalueinOtherComprehensiveIncome.Underthisapproachonlydividendsarerecognisedinprofitorloss.Council’sInvestmentinWaterCorporationisclassifiedandmeasuredasan‘EquityInstrumentatfairvaluethroughOtherComprehensiveIncome’beginning1July2018.

• Councildidnotdesignateanyfinancialassetsasatfairvaluethroughprofitorloss.

• ShorttermdepositswithinCashandCashEquivalents-classifiedas‘HeldtoMaturityInvestments’andmeasuredasFinancialAssetsat‘AmortisedCost’beginning1July2018

• CouncilhasnotdesignatedanyFinancialLiabilitiesatfairvaluethroughprofitorloss.TherearenochangesintheclassificationandmeasurementforCouncil’sfinancialliabilities.

TheadoptionofAASB9hasfundamentallychangedCouncil’saccountingforimpairmentlossesforfinancialassetsbyreplacingAASB139’sincurredlossapproach,withaforward-lookingexpectedcreditloss(ECL)approach.AASB9requiresCounciltorecogniseanallowanceforECL’sforallfinancialassetsnotheldatfairvaluethroughprofitorloss.

OnadoptionofAASB9,CouncilhasrecognisednoadditionalimpairmentsonTradeandOtherReceivables.

(c) THE LOCAL GOVERNMENT REPORTING ENTITY AllfundsthroughwhichCouncilcontrolsresourcestocarry

outitsfunctionshavebeenincludedinthefinancialreport.

IntheprocessofreportingontheNorthernMidlandsCouncilasasingleunit,alltransactionsandbalancesbetweenthosefunds(e.g.loansandtransfers)havebeeneliminated.Therecordingoftransactionsandbalancesforinternalborrowingshasbeeneliminated.

(d) REVENUE RECOGNITION Revenueismeasuredatthefairvalueoftheconsideration

receivedorreceivable.

Revenueismeasuredonmajorincomecategoriesasfollows:

(i) Rates, grants and contributions Rates,grants,donationsandothercontributions(including

developercontributions)arerecognisedasrevenueswhenCouncilobtainscontrolovertheassetscomprisingthesereceipts.

Controloverassetsacquiredfromratesisobtainedatthecommencementoftheratingperiodor,whereearlier,uponreceiptoftherates.

Controlovergrantedassetsisnormallyobtainedupontheirreceiptoruponpriornotificationthatagranthasbeensecured.

DonationsandothercontributionsthatarenotsubjecttoaccompanyingconditionsthattheybeexpendedinaparticularmannerorforaparticularpurposearerecognisedasrevenueinthereportingperiodwhenCouncilobtainscontrolovertheassetscomprisingthecontributionsanddonations.

Non-monetarycontributions(includingdevelopercontributions)withavalueinexcessoftherecognitionthresholds,arerecognisedasrevenueandasnon-currentassets.Non-monetarycontributionsbelowthethresholdsarerecordedasrevenue.

(ii) User charges Userchargesandfinesarerecognisedasrevenuewhen

theservicehasbeenprovided,thepaymentisreceived,orwhenthepenaltyhasbeenapplied,whicheverfirstoccurs.Aprovisionforimpairmentofdebtsisrecognisedwhencollectioninfullisnolongerprobable.

(iii) Sale of property, plant and infrastructure Theprofitorlossonsaleofanassetisdeterminedwhen

controloftheassethasirrevocablypassedtothebuyer.

(iv) Interest and rents Interestandrentsarerecognisedasrevenueonaproportional

basiswhenthepaymentisdue,thevalueofthepaymentisnotified,orthepaymentisreceived,whicheverfirstoccurs.

(v) Dividends DividendrevenueisrecognisedwhenCouncil'srighttoreceive

paymentisestablished.

Insummary,upontheadoptionofAASB9,Councilhadthefollowingreclassificationsasat1July2018:

AASB 139 CATEGORY AND CARRYING AMOUNT CARRYING AMOUNT ($)

AMORTISED COST ($)

EQUITY INSTRUMENT AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME ($)

LoansandReceivables

–Tradeandotherreceivable–Note11 2,621,855 2,621,855 –

Heldtomaturity

–Shorttermfixeddeposits–Note10 3,500,000 3,500,000 –

Available-for-sale

–Investmentinwatercorporation–Note15 40,461,498 – 40,461,498


NOTE 1 (continued)

(e) EXPENSE RECOGNITION ExpensesarerecognisedintheStatementofComprehensive

Incomewhenadecreaseinfutureeconomicbenefitsrelatedtoadecreaseinassetoranincreaseofaliabilityhasarisenthatcanbemeasuredreliably.

(i) Employeebenefits Employeebenefitsinclude,whereapplicable,entitlementsto

wagesandsalaries,annualleave,sickleave,longserviceleave,superannuationandanyotherpost-employmentbenefits.

(ii) Depreciation of Property, Plant and Infrastructure Buildings,landimprovements,plant,infrastructureand

otherassetshavinglimitedusefullivesaresystematicallydepreciatedovertheirusefullivestotheCouncilinamannerwhichreflectsconsumptionoftheservicepotentialembodiedinthoseassets.Estimatesofremainingusefullivesandresidualvaluesaremadeonaregularbasiswithmajorassetclassesreassessedannually.Depreciationratesandmethodsarereviewedannually.

Whereassetshaveseparateidentifiablecomponentsthataresubjecttoregularreplacement,thesecomponentsareassigneddistinctusefullivesandresidualvaluesandaseparatedepreciationrateisdeterminedforeachcomponent.Roadearthworksarenotdepreciatedonthebasisthattheyareassessedasnothavingalimitedusefullife.

Landisnotdepreciated.

Straightlinedepreciationischargedbasedontheresidualusefullifeasdeterminedeachyear.

Majordepreciationperiodsusedarelistedbelowandareconsistentwiththepriorperiod.

ASSET LIFE (YEARS)Land UnlimitedLandUnderRoads UnlimitedBuildings–Structure 75to150years–Roofcladding 75to100years–Externalfabric 75to150years–Internalfit–out 50to75years–Services 40to75years–SiteServices 40to75yearsFloodLeveeInfrastructure–DepreciableComponent 100years–NonDepreciableComponent UnlimitedFurniture,Fittings,OfficeEquipment&Computers 2to20yearsFleet 2to20yearsHeritageAssets–DepreciableComponent 20to100years–NonDepreciableComponent UnlimitedPlant 10to50yearsRoadsInfrastructure–Formation Unlimited–Pavement 10to90years–Surfacetreatment 12to80years–Footpaths 15to70years–Kerbandchannel 15to100years–Streetfurniture 15to100yearsBridges 30to100yearsStormwater&Drainage 80to100years

(iii) Repairs and maintenance Routinemaintenance,repaircosts,andminorrenewalcostsare

expensedasincurred.Whererepairrelatestothereplacementofacomponentofanassetandthecostexceedsthecapitalisationthresholdthecostiscapitalisedanddepreciated.

Thecarryingvalueofthereplacedassetisexpensed.

(f) RECOGNITION AND MEASUREMENT OF ASSETS(i) The Council controls and owns assets that are required to

provide the services for which it has responsibility Theseassetsinclude:land,buildings,fleet,plantand

infrastructure;i.e.roads,bridgesandstormwater.

(ii) Acquisition and Recognition Thecostmethodofaccountingisusedfortheinitialrecording

ofallacquisitionsofassets.

‘Cost’representsthefairvalueoftheseassetsgivenasconsiderationpluscostsincidentaltotheiracquisition(includingarchitectsfees,engineeringdesignfees,andadministrationchargesandallothercostsincurred)ingettingtheassetreadyforuse.

Property,infrastructure,plantandequipmentreceivedintheformofcontributions,arerecognisedasassetsandrevenuesatfairvaluebyCouncilvaluationwherethatvalueexceedstherecognitionthresholdsfortherespectiveassetclass.Fairvalueisthepricethatwouldbereceivedtoselltheassetinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.

Indeterminingthecostofnon-currentassetsconstructedbytheCouncil,‘Cost’includesallmaterialsusedintheconstruction,directlabourontheprojectandanappropriateproportionofvariableandfixedoverheads.Thecostofallmaterialsincludesallconsultingandengineeringfees.

Non-monetaryassetsreceivedintheformofgrantsordonationsarerecognisedasassetsandrevenuesattheirfairvalueatthedateofreceipt.

‘Fairvalue’meanstheamountforwhichanassetcouldbeexchangedbetweenaknowledgeable,willingbuyerandaknowledgeable,willingsellerinanarmslengthtransaction.Inrelationtoinfrastructureassetsitisrepresentedbydepreciatedreplacementcost.

CouncilappliesacapitalisationthresholdandassetspurchasedorconstructedwithavaluelessthanthisthresholdarechargedtotheStatementofComprehensiveIncomeintheyearofpurchase(otherthanwheretheyformpartofagroupofsimilaritemswhicharematerialintotal).


NOTE 1(f) RECOGNITION AND MEASUREMENT OF ASSETS (continued)

ThefollowingclassesofassetshavebeenrecognisedinNote14.InaccordancewithCouncil’spolicy,thethresholdlimitsdetailedbelowhavebeenappliedwhenrecognisingassetswithinanapplicableassetclassandunlessotherwisestatedareconsistentwiththeprioryear.

THRESHOLD ($)

Land Nil

LandUnderRoads Nil

Buildings 5,000

FloodLeveeInfrastructure 3,000

Furniture,Fittings,OfficeEquipment&Computers 1,000

Fleet 1,000

Plant 1,000

RoadsInfrastructure 5,000

Bridges 5,000

Stormwater&Drainage 3,000

HeritageAssets 1,000

(iii) Valuation of Non-Current Assets Subsequenttotheinitialrecognitionofassets,non-current

physicalassets,otherthanassetcategorieslistedinthetablebelowasatcost,aremeasuredattheirfairvalueinaccordancewithAASB116Property,PlantandEquipmentandAASB13FairValueMeasurement.Atbalancedate,Councilreviewedthecarryingvalueoftheindividualclassesofassetsmeasuredatfairvaluetoensurethateachassetclassmateriallyapproximateditsfairvalue.Wherethecarryingvaluemateriallydifferedfromthefairvalueatbalancedatetheclassofassetwasrevalued.

Inaddition,Councilundertakesaformalrevaluationofland,buildings,andinfrastructureassetsonaregularbasistoensurevaluationsrepresentfairvalue.ThevaluationisperformedeitherbyexperiencedCouncilofficersorindependentexperts.

Wheretheassetsarerevalued,therevaluationincrementsarecrediteddirectlytotheassetrevaluationsurplusexcepttotheextentthatanincrementreversesaprioryeardecrementforthatclassofassetthathadbeenrecognisedasanexpenseinwhichcasetheincrementisrecognisedasrevenueuptotheamountoftheexpense.Revaluationdecrementsarerecognisedasanexpenseexceptwherepriorincrementsareincludedintheassetrevaluationsurplusforthatclassofassetinwhichcasethedecrementistakentothereservetotheextentoftheremainingincrements.Withinthesameclassofassets,revaluationincrementsanddecrementswithintheyearareoffset.

Councilhasadoptedthefollowingvaluationbasisforitsnon-currentassets:

Land fairvalue

LandUnderRoads fairvalue

Buildings fairvalue

FloodLeveeInfrastructure cost

Furniture,Fittings,OfficeEquipment&Computers cost

Fleet cost

Plant cost

RoadsInfrastructure fairvalue

Bridges fairvalue

Stormwater&Drainage fairvalue

HeritageAssets cost

(iv) Impairment of AssetsAteachreportingdate,Councilreviewsthecarryingvalueofitsassetstodeterminewhetherthereisanyindicationthattheseassetshavebeenimpaired.Ifsuchanindicationexists,therecoverableamountoftheasset,beingthehigheroftheasset’sfairvaluelesscoststosellandvalueinuse,iscomparedtotheassetscarryingvalue.AnyexcessoftheassetscarryingvalueoveritsrecoverableamountisexpensedtotheStatementofComprehensiveIncome,unlessthe

assetiscarriedattherevaluedamountinwhichcase,theimpairmentlossisrecogniseddirectlyagainsttherevaluationreserveinrespectofthesameclassofassettotheextentthattheimpairmentlossdoesnotexceedtheamountintherevaluationsurplusforthatsameclassofasset.

Assetsthathaveanindefiniteusefullifearenotsubjecttoamortisationandaretestedannuallyforimpairment.Assetsthataresubjecttoamortisationarereviewedforimpairmentwhenevereventsorchangesincircumstancesindicatethatthecarryingamountmaynotberecoverable.Animpairmentlossisrecognisedfortheamountbywhichtheasset’scarryingamountexceedsitsrecoverableamount.Therecoverableamountisthehigherofanasset’sfairvaluelesscoststosellandvalueinuse.

Fornon-cashgeneratingassetsofCouncilsuchasroads,bridges,stormwateranddrainageandthelike,valueinuseisrepresentedbythedeprivalvalueoftheassetapproximatedbyitswrittendownreplacementcost.

(v) Maintenance vs Capitalisation OfficersoftheCouncilwilldetermineattheoccurrenceof

aneventwhethertocapitaliseorexpensecostsincurredinproperty,plantandinfrastructure.Thefollowingformulaisprovidedasaguide,“maintenance,repaircostsandminorrenewalsarechargedasexpensesasincurredunlesstheirtotalvalueexceeds10%ofthewrittendowncurrentvalueandincreasestheeconomiclifebymorethan10%”.

(g) CASH AND CASH EQUIVALENTSCashandcashequivalentsincludescashonhand,depositsatcallwithfinancialinstitutions,othershort-term,highlyliquidinvestmentswithmaturitiesofthreemonthsorlessthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangeinvalue.Cashequivalentsareheldforthepurposeofmeetingshort-termcashcommitmentsratherthanforinvestmentorotherpurposes.

CouncilinpreviousyearshasreportedInvestmentswithaMaturityofuptoTwelveMonthsasCashandCashEquivalents,ithasinthecurrentyearrevisedthispolicytoonlyincludeinvestmentswithamaximumtermofthreemonthsfrombalancedate,withthosebetweenThreeandTwelveMonthsrecategorisedasShortTermInvestments.Comparativefigureshavebeenamendedtoaccordwiththisrevisedpresentation.


NOTE 1 (continued)

(h) INVENTORIES Inventoriesheldfordistributionaremeasuredatcost

adjustedwhenapplicableforanylossofservicepotential.

(i) INVESTMENT IN WATER CORPORATIONCouncil’sinvestmentinTasWaterisvaluedatitsfairvalueatbalancedate.FairvaluewasdeterminedbyusingCouncil’sownershipinterestagainsttheWaterandSewerageCorporation’snetassetvalueatbalancedate.Council’sownershipinterestinTasWater,whichisbasedonSchedule2oftheCorporation’sConstitution,decreasedfrom2.52%at30June2018to2.49%at30June2019.Thedecreasewasduetotheissueof1,000,000sharestotheTasmanianGovernmentinJanuary2019.Furtherdecreaseswilloccureachfinancialyearupto30June2028,subjecttotheTasmanianGovernmentmeetingitsobligationstosubscribetosharesinaccordancewiththeShareSubscriptionandImplementationAgreement.

Council’sinvestmentisnottradedinanactivemarketandisonlysensitivetofluctuationsinthevalueofTasWater’snetassets.AsCouncil’sinvestmentinTasWaterisheldforlong-termstrategicpurposes,CouncilhaselectedunderAASB9:FinancialInstruments,toirrevocablyclassifythisequityinvestmentasdesignatedasfairvaluethroughothercomprehensiveincome.Subsequentchangesinfairvalueondesignatedinvestmentsinequityinstrumentsarerecognisedinothercomprehensiveincomeandnotreclassifiedthroughtheprofitorlosswhenderecognised.Dividendsassociatedwiththeequityinvestmentsarerecognisedinprofitandlosswhentherightofpaymenthasbeenestablishedanditcanbereliablymeasured.

CouncilhasderivedreturnsfromthecorporationasdisclosedatNote4.

(j) INVESTMENT TERM DEPOSITS Councilholdsmoniesinanumberoftermdeposits

withmaturitiesofgreaterthantwelvemonths.Theseinvestmentsareheldforthepurposeofmeetinglongtermcashcommitments.

(k) TRUST FUNDSThefinancialreportsoftheCouncilincorporateonlythoseitemsoverwhichtheCouncilhascontrol.

AmountsreceivedastenderdepositandretentionamountscontrolledbyCouncilareincludedintheamountdisclosedascreditorswithcurrentliabilitiesuntiltheyarerefundedorforfeited.

(l) EMPLOYEE BENEFITS(i) Short term obligations

Liabilitiesforwagesandsalaries,includingnon-monetarybenefitsandannualleaveexpectedtobewhollysettledwithin12monthsaftertheendoftheperiodinwhichtheemployeesrendertherelatedservicearerecognisedinrespectofemployees’servicesuptotheendofthereportingperiodandaremeasuredattheamountsexpectedtobepaidwhentheliabilitiesaresettled.Theliabilityforannualleaveisrecognisedintheprovisionforemployeebenefits.Allothershort-termemployeebenefitobligationsarepresentedaspayables.

(ii) OtherlongtermemployeebenefitobligationsTheliabilityforlongserviceleaveandannualleavewhichisnotexpectedtobewhollysettledwithin12monthsaftertheendoftheperiodinwhichtheemployeesrendertherelatedserviceisrecognisedintheprovisionforemployeebenefitsandmeasuredasthepresentvalueofexpectedfuturepaymentstobemadeinrespectofservicesprovidedbyemployeesuptotheendofthereportingperiodusingtheprojectedunitcreditmethod.Considerationisgiventoexpectedfuturewageandsalarylevels,experienceofemployeedeparturesandperiodsofservice.Expectedfuturepaymentsarediscountedusingmarketyieldsattheendofthereportingperiodonnationalgovernmentbondswithtermstomaturityandcurrencythatmatch,ascloselyaspossible,theestimatedfuturecashoutflows.

Theobligationsarepresentedascurrentliabilitiesinthestatementoffinancialpositioniftheentitydoesnothaveanunconditionalrighttodefersettlementforatleasttwelvemonthsafterthereportingdate,regardlessofwhentheactualsettlementisexpectedtooccur.

(iii) Sick LeaveCouncildoesnotrecognisealiabilityforsickleavebecausesuchleaveisnon-vestingandbecauseitisprobablethatsickleavetakeninfuturereportingperiodswillbelessthanentitlementswhichareexpectedtoaccrueinthoseperiods.Employeesreceive10dayssickleaveperyearandtheaveragesickleavetakenbyeachemployeeforthe2018/19financialyearwas4.8days(2017/186.6days).

(iv) RosteredDaysOff Aliabilityforaccruedrostereddaysoffisrecognisedatthe

currentratesofpayincludingrelatedoncosts,forexpectedfuturepaymentstobemadeinrespectofaccrualsbyemployeesoftheCouncil.

(m) ACCRUALS / PREPAYMENTS AccrualsandPrepaymentsarerecognisedinaccordancewith

generallyacceptedaccountingpracticeswithmaterialityamajorfactorindeterminingtheirapplicability.

(n) NET FAIR VALUES OF FINANCIAL ASSETS AND LIABILITIES Netfairvaluesoffinancialinstrumentsaredeterminedon

thefollowingbasis:

• Monetaryfinancialassetsandliabilities-carryingamountsoftradedebtors,tradecreditorsandaccruals(whichapproximatesnetmarketvalue).

• Interestbearingloans-arecarriedattheirprincipalamount,whichrepresentsthepresentvalueoffuturecashflowsassociatedservicingthedebt.Interestisaccrued.

ItisCouncil’sviewthatthecarryingvalueofitsfinancialassetsandliabilitiesapproximatesfairvalue.

(o) SIGNIFICANT BUSINESS ACTIVITIES TheLocalGovernmentActrequiresthereportingofoperating

capitalandcompetitiveneutralityinrespectofeachsignificantbusinessactivityundertakenbyCouncil.Councilhasdetermined,baseduponanassessmentoftheactivitiesitundertakesthatithasnosignificantbusinessactivitiesforthe2019year.


NOTE 1 (continued)

(p) LEASESOperating Leases as Lessee

LeasesinwhichasignificantportionoftherisksandrewardsofownershiparenottransferredtoCouncilaslesseeareclassifiedasoperatingleases.Paymentsmadeunderoperatingleases(netofanyincentivesreceivedfromthelessor)arechargedtotheincomestatementonastraight-linebasisovertheperiodofthelease.

CouncilleasesseveralparcelsofCrownLandunderleaseagreementswiththeStateGovernment.Theseleases,ingeneral,donotreflectcommercialarrangements,arelong-termandhaveminimalleasepayments.CrownlandisrecognisedasanassetintheStatementofFinancialPositionandcarriedatfairvaluewhenCouncilestablishesthat(i)ithascontroloverthelandand(ii)itwillderiveeconomicbenefitsfromit.

Operating Leases as Lessor Councilisalessorandentersintoagreementswithanumber

oflessees.Theseincludecommercialandnon-commercialagreements.

Whereleasesarenon-commercialagreements,thesearegenerallywithnotforprofit,suchassportingorganisations.InthesecasessubsidisedorpeppercornrentsarechargedbecauseCouncilrecognisespartofitsroleiscommunityserviceandcommunitysupport.Inthesesituations,Councilrecordsleaserevenueonanaccrualsbasisandrecordstheassociatedpropertiesaspartoflandandbuildingswithinproperty,plantandequipment.Buildingsarerecognisedatdepreciatedreplacementcost.

Whereleasesarecommercialagreements,butpropertiesleasedarepartofpropertiespredominantlyusedbyCouncilforitsownpurposes,Councilrecordsleaserevenueonanaccrualsbasisandrecordstheassociatedpropertiesaspartoflandandbuildingswithinproperty,plantandequipment.Buildingsarerecognisedatdepreciatedreplacementcost.

(q) TAXATIONCouncilisexemptfromallformsoftaxationexceptFringeBenefitsTax,PayrollTaxandGoodsandServicesTax.

Revenues,expensesandassetsarerecognisednetoftheamountofgoodsandservicestax(GST),exceptwheretheamountofGSTincurredisnotrecoverablefromtheAustralianTaxOffice(ATO).InthesecircumstancestheGSTisrecognisedaspartofthecostofacquisitionoftheassetoraspartofanitemoftheexpense.

ReceivablesandpayablesarestatedwiththeamountofGSTincluded.

ThenetamountofGSTrecoverableorpayabletotheATOisincludedasacurrentassetorcurrentliabilityinthestatementoffinancialposition.

Cashflowsareincludedinthestatementofcashflowsonagrossbasis.TheGSTcomponentsofcashflowsarisingfrominvestingandfinancingactivitieswhicharerecoveredfrom,orpaidto,theATOareclassifiedasoperatingcashflows.

(r) BUDGET FIGURES Theestimatedrevenueandexpenseamountsinthe

StatementofComprehensiveIncomerepresentrevisedbudgetamountsandarenotaudited.

(s) CONTINGENT ASSETS, CONTINGENT LIABILITIES AND COMMITMENTS Contingentassetsandcontingentliabilitiesarenotrecognised

intheStatementofFinancialPosition,butaredisclosedbywayofanoteand,ifquantifiable,aremeasuredatnominalvalue.ContingentassetsandliabilitiesarepresentedinclusiveofGSTreceivableorpayablerespectively.

CommitmentsarenotrecognisedintheStatementofFinancialPosition.CommitmentsaredisclosedattheirnominalvalueinclusiveoftheGSTpayable.

(t) ROUNDING Unlessotherwisestatedamountsinthefinancialreporthave

beenroundedtothenearestdollar.

(u) PENDING ACCOUNTING STANDARDSCertainnewaccountingstandardsandinterpretationshavebeenpublishedthatarenotmandatoryfor30June2019reportingperiods.Council’sassessmentoftheimpactoftherelevantnewstandardsandinterpretationsissetoutbelow.

(i) AASB16Leases(effective1January2019)TheclassificationofleasesaseitherfinanceleasesoroperatingleasesiseliminatedforlesseesunderAASB16.Leaseswithatermofmorethan12monthswillberecognisedintheBalanceSheetbycapitalisingthepresentvalueoftheminimumleasepaymentsandshowinga‘right-of-use’asset,whilefutureleasepaymentswillberecognisedasafinancialliability.

Thenatureoftheexpenserecognisedintheprofitorlosswillchange.Ratherthanbeingshownasrent,orasleasingcosts,itwillberecognisedasdepreciationonthe‘right-of-use’asset,andaninterestchargeontheleaseliability.Theinterestchargewillbecalculatedusingtheeffectiveinterestmethod,whichwillresultinagradualreductionofinterestexpenseovertheleaseterm.IntheStatementofCashFlowsleasepaymentswillbeshownascashflowsfromfinancingactivitiesinsteadofoperatingactivities.

TheoverallimpacttoreportingisconsideredtobeimmaterialwithCouncilhavingnomaterialexistingassetsheldunderleaseagreementswiththeexceptionofanumberofpeppercornleasearrangementsoverCrownLand,butallareconsideredtohaveunderlyingassetsoflowvalueandhencearenotconsideredapplicableforreporting.Lessoraccountingwillremainlargelyunchangedwithnosignificantchangesexpected.Councilwillapplythestandardfrom1July2019usingaretrospectiveapproachwithcumulativecatch-upwithanadjustmenttoaccumulatedsurplusesforthedifferenceinaccountingtreatmentoninitialadoption.

(ii) AASB 15 Revenue from Contracts with Customers (ThestandardhasbeendeferredbyAASB2016-7DeferralofAASB15forNot-for-ProfitEntities,untilthe2019/20reportingperiod)

AASB15introducesafive-stepprocessforrevenuerecognition,withthecoreprincipleofthenewstandardbeingforentitiestorecogniserevenuetodepictthetransferofgoodsorservicestocustomersinamountsthatreflecttheconsideration(thatis,payment)towhichtheentityexpectstobeentitledinexchangeforthosegoodsorservices.Accountingpolicychangeswillariseinthetimingofrevenuerecognition,treatmentofcontractscostsandcontractswhichcontainafinancingelement.


NOTE 1(u) PENDING ACCOUNTING STANDARDS (continued)

Councilhasanalysedthenewrevenuerecognitionrequirementsnotingthatfutureimpactsinclude:

• Dependingontherespectivecontractualterms,thenewrequirementsofAASB15mayresultinachangetothetimingofrevenuefromsalesofgoodsandservicessuchthatsomerevenuemayneedtobedeferredasaliabilitytoalaterreportingperiodtotheextentthatCouncilhasreceivedcash,buthasnotmetitsassociatedperformanceobligations,(apromisetotransferagoodorservice).

• Grantsreceivedtoconstructnon-financialassetscontrolledbyCouncilwillberecognisedasaliability,andsubsequentlyrecognisedprogressivelyasrevenueasCouncilsatisfiesitsperformanceobligationsunderthegrant.Atpresent,suchgrantsarerecognisedasrevenueupfront.

• Othergrantspresentlyrecognisedasrevenueupfrontmaybeeligibletoberecognisedasrevenueprogressivelyastheassociatedperformanceobligationsaresatisfied,butonlyiftheassociatedperformanceobligationsareenforceableandsufficientlyspecific.

• Grantsthatarenotenforceableand/ornotsufficientlyspecific,willnotqualifyfordeferral,andcontinuetoberecognisedasrevenueassoonastheyarecontrolled.Councilreceivesseveralgrantsforwhichtherearenosufficientlyspecificperformanceobligations,forexampletheCommonwealthFinancialAssistanceGrants.Thesegrantswillcontinuebeingrecognisedasrevenueupfrontassumingnochangetothecurrentgrantarrangements.

ForCounciltherewillbeasignificanteffectinthetreatmentofallgrantswithsufficientlyspecificperformanceobligationswheretheconditionshaveyettobefulfilledatyearend.CouncilcurrentlypresentsunexpendedgrantincomereceivedinNote3.Council’sassessmentisthatthemajorityoftheamountsreceivedunexpendedfortheyear,excludingtheCommonwealthFinancialAssistanceGrantswillbedeferredasaliabilityunderAASB15andprogressivelyrecordedasincomeasperformanceobligationsarefulfilled.Councilwillapplythestandardfrom1July2019usingaretrospectiveapproachwithcumulativecatch-upwithanadjustmenttoAccumulatedSurplusesforthedifferenceinaccountingtreatmentoninitialadoption.

(iii) AASB1058IncomeofNot-for-ProfitEntities(Thisstandardhasbeendeferreduntilthe2019/20reportingperiod)

AASB1058supersedesalltheincomerecognitionrequirementsrelatingtocouncils,previouslyinAASB1004Contributions.ThetimingofincomerecognitionunderAASB1058dependsonwhetheratransactiongivesrisetoaliabilityorotherperformanceobligation,oracontributionbyowners,relatedtoanasset(suchascashoranotherasset)received.AASB1058applieswhenCouncilreceivesvolunteerservicesorentersintoothertransactionsinwhichtheconsiderationtoacquireanassetissignificantlylessthanthefairvalueoftheasset,andwheretheassetisprincipallytoenableCounciltofurtheritsobjectives.IncaseswhereCouncilentersintoothertransactions,CouncilrecognisesandmeasurestheassetatfairvalueinaccordancewiththeapplicableAustralianAccountingStandard(e.g.AASB116Property,PlantandEquipment).IfthetransactionisatransferofafinancialassettoenableCounciltoacquireorconstructarecognisablenon-financialassettobecontrolledbyCouncil(i.e.anin-substanceacquisitionofanon-financialasset),Councilrecognisesaliabilityfortheexcessofthefairvalueofthetransferoveranyrelatedamountsrecognised.Councilwillrecogniseincomeasitsatisfiesitsobligationsunderthetransfer,similarlytoincomerecognitioninrelationtoperformanceobligationsunderAASB15asdiscussedabove.

Wheretheassetacquiredisleasedata“Peppercorn”rate,Councilisrequiredtorecognisetheleasedassetatitsfairvalue,theremainingleaseliabilityandthebalanceasincome.Theseleasedright-of-useassetshavenotpreviouslybeenrecognised.CouncilcurrentlyhasanumberofthesePeppercornleases,howeverpreliminaryassessmenthasrevealedthefairvalueoftheseleasesisunlikelytobematerialinnatureandthereforewillnotimpactonCouncilsFinancialStatements.

AASB1058alsoencompassesnon-contractualstatutoryincomesuchasrates,taxesandfines.Councilcurrentlyrecognisesincomewhenreceived.UnderAASB1058,incomeisrecognisedwhenthetaxableeventhasoccurred.AnimpactforCouncilisthatprepaidratesreceivedpriortothebeginningofaratingperiod,willnowberecognisedasafinancialliabilityuntilthecommencementofthatratingperiod.

TheimpacttoCouncilwillbethatrevenuerecognisedwhenreceivedfromRatesandChargesinadvanceasdisclosedinNote2.1,willnowberecordedasaliability,withrevenuedeferreduntilthecommencementoftheapplicableratingperiod.

AASB1058requirestherecognitionofVolunteerServiceswheretheywouldhavebeenpurchasedifnotdonatedandthefairvalueofthoseservicescanbereliablymeasured.Councilhasnotyetassessedtheserequirementsandtheirfutureimpact.

Councilwillapplythestandardfrom1July2019usingaretrospectiveapproachwithcumulativecatch-upwithanadjustmenttoAccumulatedsurplusesforthedifferenceinaccountingtreatmentoninitialadoption.

AllotherAustralianaccountingstandardsandinterpretationswithfutureeffectivedatesareeithernotapplicabletoCouncil’sactivities,orhavenomaterialimpact.


NOTE 2(a) FUNCTIONS / ACTIVITIES OF THE COUNCIL Income,expensesandassetshavebeenattributedtothefollowingfunctions/activities.Detailsofthefunctions/activitiesofeachBusinessUnitaresetoutinNote2(b).

2019 GOVERNANCE

2018 GOVERNANCE

2019 REGULATORY &

COMMUNITY SERVICES

2018 REGULATORY &

COMMUNITY SERVICES

2019 DEVELOPMENT

SERVICES

2018 DEVELOPMENT

SERVICES

2019 WORKS &

INFRASTRUCTURE

2018 WORKS &

INFRASTRUCTURE2019

TOTAL2018

TOTAL

Recurrent IncomeGrants 158,876 144,042 73,248 82,194 74,746 67,883 3,562,244 3,386,121 3,869,114 3,680,240Other 2,454,418 2,410,363 866,002 899,853 989,142 924,029 10,817,043 9,866,714 15,126,605 14,100,959Total 2,613,294 2,554,405 939,250 982,047 1,063,888 991,912 14,379,287 13,252,835 18,995,719 17,781,199

Capital IncomeGrants 16,051 – – 23,000 – – 2,826,281 2,365,852 2,842,332 2,388,852Other – – – – – – 51,480 984,788 51,480 984,788Total 16,051 – – 23,000 – – 2,877,761 3,350,640 2,893,812 3,373,640

Total Income 2,629,345 2,554,405 939,250 1,005,047 1,063,888 991,912 17,257,048 16,603,475 21,889,531 21,154,839

Expenses 2,096,169 1,982,025 966,417 1,130,992 986,183 934,069 13,965,703 13,667,075 18,014,472 17,714,161

Surplus/(Deficit) 533,176 572,380 (27,167) (125,945) 77,705 57,843 3,291,345 2,936,400 3,875,059 3,440,678

Assets 107,628,726 101,130,532 1,172,849 1,054,396 261,427 290,694 227,020,540 215,849,866 336,083,542 318,325,488

(b) COMPONENT FUNCTIONS / ACTIVITIES TheactivitiesrelatingtotheCouncil’scomponentsreportedinNote2(a)areasfollows:

Governance Theprovisionofelectedrepresentation,executivesupport,strategicplanningandpublicrelationsservicestoCouncil.

Regulatory & Community Services TheprovisionofthefollowingservicestoCouncil:

• CommunityServicesManagement• EconomicDevelopment• TourismPromotion• Health&EnvironmentalManagement

Development Services TheprovisionofthefollowingservicestoCouncil:

• Planning• Building&Plumbing

Works & Infrastructure MaintenanceandconstructionofCouncil’sinfrastructureandfacilities.


2019 $

2018 $

Federally funded capital grants received specifically for new or upgraded assetsRoadstoRecovery 396,509 1,385,852BridgeReplacement:MacquarieRiver–WoolmersBridgeNo.1130 811,500 600,000

Rural&RemoteChildCareCapitalShadeSail/Shed/Bathroom 16,051 –

SolarPanelInstallationRecreationGrounds – 10,000CampbellTownRecreationGroundComplex 450,000 –CressyPoolInfrastructureUpgrades 16,973 –

1,691,033 1,995,852 Federally funded recurrent grantsEmployeeTraining 4,000 –MidlandsKidsClub 3,925 15,700PerthChildCareService 115,104 43,100Rural&RemoteChildCare 87,712 176,544RuralandRemoteChildCare–BFFTransitionFunding – 10,000

Rural&RemoteChildCareWorkforceSupplementation – 8,209

CommonwealthGovernmentfinancialassistancegrants–GeneralPurpose 1,158,635 1,033,814–Roads 2,413,561 3,572,196 2,315,677 3,349,491

3,782,937 3,603,044

NOTE 3

GRANT REVENUEGrantswerereceivedinrespectofthefollowing:

TheAustralianCommonwealthGovernmentprovidesFinancialAssistanceGrantstoCouncilforgeneralpurposeuseandtheprovisionoflocalroads.In2018/19theCommonwealthmadeearlypaymentoftwoquarterlyinstalmentsforthefollowingyear.InaccordancewithAASB1004Contributions,Councilrecognisesthesegrantsasrevenuewhenitreceivesthefundsandobtainscontrol.TheearlyreceiptofinstalmentshadbeenanticipatedbyCouncilinitsoriginalbudgetandthereforehasnotresultedinCommonwealthGovernmentFinancialAssistanceGrantsbeingbeinggreaterthanbudgeted.ThispaymenthasnotimpactedtheSurplus/DeficitintheStatementofComprehensiveIncomeasanadvancepaymentoftwoquarterlypaymentswasalsoreceivedattheendofthe2017/18financialyear.

Governmentfundsreceivedinrelationtopensionerratesof$452,339($448,1652017/18)havebeentreatedintheStatementofComprehensiveIncomeasraterevenue.

2019 $

2018 $

State funded capital grants received specifically for new or upgraded assetsAvocaTouristInfoCentreMuseum–SolarPanels – 23,000AvocaHallKitchen – 10,000BlackSpotRoadFundingClarence/ArthurStPerth 56,950 –CampbellTownTennisCourts 55,000 80,000CampbellTownCenotaphRedevelopment – 70,000CressyPoolInfrastructureUpgrade 16,973 100,000EvandaleFootballClubElectronicScoreboard – 30,000LongfordVillageGreenCarousel&SwingSet 29,539 –LongfordRecreationGroundAmenitiesUpgrade 233,409 80,000MorvenParkAmenitiesImprovements 587,300 –MorvenParkGymEquipmentEvandale 6,550 –PatonStreetStormwaterDiversionProject(NDRGP) 110,000 –

GateAutomationBackCreekFloodLevee(NDRGP) 40,000 –

VulnerableRoadUsersPerthFrederich/FairtloughSt 15,578 –

1,151,299 393,000 State funded recurrent grantsBackCreekLeveeAugmentationFeasibilityStudy(NDRG) – 3,000

CatholicCemeteryEvandalePeaceGarden&Stormwater 11,980 –

HeavyVehicleMotorTaxGrants 74,197 74,197 86,177 77,197

Total Capital Grants 2,842,332 2,388,852 Total Recurrent Grants 3,869,114 3,680,241 Total Government Grants 6,711,446 6,069,093


2019 $

2018 $

CommonwealthFinancialAssistanceGrant–GeneralPurpose 585,338 550,495–Roads 1,229,0561,814,394 1,178,4101,728,905AvocaTouristInfoCentreMuseum–SolarPanels 21,450 23,000BlackSpotRoadFundingClarence/ArthurStPerth 41,297 –CampbellTownTennisCourts – 80,000CampbellTownCenotaphRedevelopment 69,010 70,000CressyPoolInfrastructureUpgrade 97,920 100,000EvandaleFootballClubElectronicScoreboard – 30,000GateAutomationBackCreekFloodLevee(NDRGP) 31,693 –LongfordRecreationGroundAmenitiesUpgrade – 80,000MorvenParkAmenitiesImprovements 532,032 –Rural&RemoteChildCareCapitalShadeSail/Shed/Bathroom 3,853 –

2,611,649 2,111,905

NOTE 4

INVESTMENT REVENUE FROM WATER CORPORATION

2019 $

2018 $

DividendRevenue 245,434 432,879

TaxEquivalents 159,350 207,210

GuaranteeFee 63,216 61,911

Total Investment Revenue from Water Corporation 468,000 702,000

NOTE 3

GRANT REVENUE (continued)Grantsrecognisedasrevenuesduringthereportingperiodwhichhaveyettobeappliedtothepurposeforwhichtheywereprovidedasatthereportingdate:

2019 $

2018 $

Thegain/(loss)onsaleanddisposaloffixedassetsfortheperiodwascomprisedof:Buildings

Proceedsfromsales/(Costofdisposal) – (13,245)

WrittendownvalueofassetsdisposedwithnoProceeds – (384,842)

Gain/(loss)ondisposal – (398,087)

Furniture, Fittings, Office Equipment and Computers

Proceedsfromsales 1,709 1,364

Writtendownvalueofassetssold (637) (10,118)

Gain/(loss)ondisposal 1,072 (8,754)

Plant and Equipment

Proceedsfromsales 1,500 –

Writtendownvalueofassetssold (1,089) –

Gain/(loss)ondisposal 411 –

Fleet

Proceedsfromsales 193,500 256,172

Writtendownvalueofassetssold (171,401) (195,962)

Gain/(loss)onsale 22,099 60,210

Roads Infrastructure

Writtendownvalueofassetsdisposedwithnoproceeds (196,367) (397,143)

Gain/(loss)ondisposal (196,367) (397,143)

Bridges



Stormwater & Drainage



Total

Proceedsfromsales/(Costofdisposal) 196,709 244,291

Writtendownvalueofassetssold (173,127) (206,080)

Gain/(loss)onsaleofFixedassets 23,582 38,211


Gain/(loss)onsale&disposalofFixedAssets (373,207) (860,569)

NOTE 5 GAIN / (LOSS) ON SALE AND DISPOSAL OF FIXED ASSETS


NOTE 6

EMPLOYEE BENEFITS

2019 $

2018 $

WagesandSalaries 3,677,817 3,456,047

Superannuation 505,662 485,008

Annual,Sick,LongService&OtherLeavePaid 713,747 729,825

Totalemployeebenefitsexpenses 4,897,226 4,670,880

StateGovernmentPayrollTax 219,447 228,292

WorkersCompensation 116,975 133,954

ProvisionforLeaveEntitlements 48,392 175,133

OtherEmployeeOncostExpenses 31,175 30,162

Totalotheremployeerelatedexpenses 415,989 567,541

5,313,215 5,238,421

LessAmountsCapitalised:

Non–currentassetsconstructed (559,820) (414,676)

Totalemployeebenefits&relatedexpenses 4,753,395 4,823,745

NumberofEmployeesasat30Juneare: TOTAL 30/6/19

EQUIVALENT FULL

TIME 30/6/19TOTAL

30/6/18EQUIVALENT

FULL TIME 30/6/18

Permanent 68 62 63 57

Casual 17 4 15 3

85 66 78 60

NOTE 7

MATERIALS AND SERVICES

2019 $

2018 $

ContractorPayments

–CorporateServices&Governance 116,867 167,426

–CommunityBuildings&Halls 39,889 32,976

–DevelopmentServices 64,413 85,977

–Health&EnvironmentalServices 81,570 95,006

–KerbsideGarbageandRecycling 688,897 650,654

–Parks&Reserves 159,096 109,610

–PublicAmenities 78,388 57,131

–Roads&Bridges 583,051 456,246

–Tourism&CommunityDevelopment 21,947 11,577

–UrbanStormwater 44,612 30,977

–WasteTransferStations 532,288 531,864

–OtherContractorPayments 178,497 2,589,515 172,613 2,402,057

Materials

–CommunityBuildings&Halls 15,955 10,192

–CorporateServices&Governance 192,058 170,958

–Parks&Reserves 101,803 95,323

–PublicAmenities 37,016 18,672

–Roads&Bridges 265,243 266,910

–UrbanStormwater 19,847 27,126

–OtherMaterialPurchases 213,885 845,807 193,701 782,882

ConsultantsFees 638,587 578,219

ElectricityCosts 191,343 247,547

Insurance 178,699 160,012

TelecommunicationCosts 54,260 48,416

Other 22,997 153,350 4,521,208 4,372,483


NOTE 8

DEPRECIATION AND AMORTISATION EXPENSE

Depreciationandamortisationexpensefortheyearisasfollows:

2019 $

2018 $

Buildings 697,163 662,124Plant 227,099 198,903FloodLeveeInfrastructure 18,882 18,882Furniture,Fittings,OfficeEquipment&Computers 145,817 142,410Fleet 409,855 408,576RoadInfrastructure 3,395,301 3,343,723Bridges 394,713 384,357Stormwater&Drainage 402,681 381,926HeritageAssets 9,496 9,253Total 5,701,007 5,550,154

NOTE 9

OTHER EXPENSES

Otherexpensesfortheyearareasfollows:

2019 $

2018 $

Bad&DoubtfulDebts 459,935 418,915Contributions&Donations 209,575 202,451Councillors'Remuneration 206,109 200,100FringeBenefitsTax 18,362 26,671RateRemissions&Discounts 49,402 49,612SpecialCommitteeExpenditure 177,454 181,216Refunds&Reimbursements 31,806 29,978WorkinProgressfromprioryearsnotCapitalised 273,435 23,100OtherExpenses – 241Total 1,426,078 1,132,284

NOTE 10

CASH AND CASH EQUIVALENTS AND SHORT TERM INVESTMENTS

2019 $

2018 $

Cash and Cash Equivalents

CashonHand 600 600

CashatBank 1,441,295 910,015

CashheldbySpecialCommitteesofCouncil 245,578 268,913

MoneyMarketCallAccounts 1,130,362 633,989

ShortTermFixedDeposits 509,229 3,500,000

Total cash and cash equivalents 3,327,064 5,313,517

Short Term Investments 6,914,434 8,869,496

Cash and Cash Equivalents and Short Term Investments 10,241,498 14,183,013

Councilscashandcashequivalentsaresubjecttoanumberofinternalandexternalrestrictionsthatlimitamountsavailablefordiscretionaryorfutureuse.Theseinclude:

– Leaveprovisions(Note17) 1,222,867 1,168,978

– MoniesheldinTrust(Note16) 587,617 360,743

– SpecialCommitteeCashHeld 245,578 268,913

– Grantsreceivedwhichhavenotyetbeenappliedtothepurposeforwhichtheywereprovided(Note3). 2,611,649 2,111,905

– CashrequiredtomaintainobjectivessetoutinassetManagementandLongtermFinancialPlanscalculatedat1%ofgrossvalueofProperty,Plant&Infrastructure

3,922,916 3,727,086

Total Restricted Funds 8,590,627 7,637,625

Unrestricted Cash and Cash Equivalents and Short Term Investments

1,650,871 6,545,388


NOTE 11

TRADE AND OTHER RECEIVABLES

2019 $

2018 $

Current

TradeDebtors–Sundry 740,919 294,521

RatesOutstanding 2,568,393 2,245,313

LessExpectedCreditLoss (2,266,748) 301,645 (1,919,415) 325,898

AccruedIncome 104,148 101,436

1,146,712 721,855

Non Current

LoanReceivable 1,900,000 1,900,000

TotalTrade&OtherReceivables 3,046,712 2,621,855

Ratespaymentsreceivedinadvancearetreatedasraterevenueintheyearinwhichtheyarereceived,in2018/19thisamountedto$293,078(2017/18$266,512).

Certainamountsraisedbywayofratesequivalents(whicharenotachargeontheland)inrespectofLauncestonAirportaresubjecttodisputewhichhadnotbeenresolvedatbalancedate.Theamountraisedbutunpaidat30Junewas$2,266,748(30June2018$1,919,415).ThismatterwasheardintheFederalCourtofAustraliaandajudgementhandeddownonthe24thofSeptember2019infavouroftheLauncestonAirport.Councilisintheprocessoflodginganappealagainstthedecision.

2019 $

2018 $

Timber–Heldfordistributionataveragecost 2,332 4,021

NorfolkPlainsHistoryBook–Heldforsaleatcost 19,031 19,849

Longford200YearsMedallions–Heldforsaleatcost – 3,505

21,363 27,375

2019 $

2018 $

OpeningWorkinProgress 3,179,256 852,680

AddWorkinProgressadditionsincurrentyear 14,521,549 8,572,189

Lesstransferstoexpenses (273,435) (23,100)

LesstransferstoProperty,Plant&Infrastructure (10,506,606) (6,222,513)

ClosingWorkinProgressatcost 6,920,764 3,179,256

NOTE 12

INVENTORY

NOTE 13

CAPITAL WORKS IN PROGRESS


NOTE 14

PROPERTY, PLANT AND INFRASTRUCTURE

2019 $

2018 $

LandGross ValueOpeningBalance 12,466,343 10,660,978

Additions—Purchased 1,074,014 314,222

RevaluationAdjustment – 1,491,143

NetAmountatFairValue 13,540,357 12,466,343

Land Under RoadsGross ValueOpeningBalance 14,474,775 14,432,690

Additions—DonatedorContributed 16,480 42,085


BuildingsGross ValueOpeningBalance 51,719,718 48,728,382

Additions—PurchasedorConstructed 607,904 921,911

Additions—DonatedorContributed – –

Sales – (19,645)

Disposalswithnoproceeds – (639,719)

RevaluationAdjustment 1,494,700 2,728,789

ClosingBalance 53,822,322 51,719,718

Accumulated DepreciationOpeningBalance (26,605,061) (24,827,140)

DepreciationExpense (697,163) (662,124)

Sales – 9,953

Disposalswithnoproceeds – 264,570

RevaluationAdjustment (768,886) (1,390,320)

ClosingBalance (28,071,110) (26,605,061)


2019 $

2018 $

Heritage AssetsGross ValueOpeningBalance 1,208,671 1,167,868

Additions–PurchasedorConstructed 21,434 40,803

ClosingBalance 1,230,105 1,208,671

Accumulated DepreciationOpeningBalance (184,353) (175,099)


ClosingBalance (193,849) (184,353)

NetAmountatCost 1,036,256 1,024,318

Flood Levee InfrastructureGross ValueOpeningBalance 5,205,942 5,205,942


Accumulated DepreciationOpeningBalance (191,140) (172,258)


ClosingBalance (210,022) (191,140)


Furniture, Fittings, Office Equipment & ComputersGross ValueOpeningBalance 2,091,066 2,409,693


Additions—DonatedorContributed – –

Sales (7,662) (6,985)

Disposalswithnoproceeds – (521,306)




Sales 7,026 5,793

Disposalswithnoproceeds – 512,379

ClosingBalance (1,479,225) (1,340,434)

NetAmountatCost 783,462 750,632


NOTE 14

PROPERTY, PLANT AND INFRASTRUCTURE (continued)

2019 $

2018 $

FleetGross ValueOpeningBalance 4,862,031 4,591,784


Sales (521,162) (672,130)




Sales 349,762 476,166

ClosingBalance (1,976,862) (1,916,769)


PlantGross ValueOpeningBalance 3,881,047 3,027,920

Additions–PurchasedorConstructed 1,582,843 853,127

Additions—DonatedorContributed 35,000 –

Sales (1,479) –




Sales 387 –

ClosingBalance (2,487,709) (2,260,997)


2019 $

2018 $

Roads InfrastructureGross ValueOpeningBalance 209,297,922 205,506,142

Additions–PurchasedorConstructed 1,887,671 2,432,424

Additions—DonatedorContributed – 522,638

Disposalswithnoproceeds (1,692,097) (2,040,368)

RevaluationAdjustment 9,418,407 2,877,086

ClosingBalance 218,911,903 209,297,922


DepreciationExpense (3,395,301) (3,343,723)

Disposalswithnoproceeds 1,495,729 1,643,225

RevaluationAdjustment (3,248,467) (973,202)

ClosingBalance (77,336,198) (72,188,159)


BridgesGross ValueOpeningBalance 28,738,361 28,187,280

Additions–PurchasedorConstructed 3,709,742 430,260

Disposalswithnoproceeds (675,542) (254,523)

RevaluationAdjustment (529,180) 375,344

ClosingBalance 31,243,381 28,738,361



Disposalswithnoproceeds 635,807 145,588

RevaluationAdjustment (340,515) (100,920)

ClosingBalance (7,869,252) (7,769,831)



NOTE 14

PROPERTY, PLANT AND INFRASTRUCTURE (continued)

2019 $

2018 $

Stormwater & DrainageGross ValueOpeningBalance 38,762,748 37,522,228Additions–PurchasedorConstructed 783,519 77,725Additions–DonatedorContributed – 420,065Disposalswithnoproceeds (255,854) (16,716)RevaluationAdjustment 1,794,743 759,446ClosingBalance 41,085,156 38,762,748Accumulated Depreciation OpeningBalance (8,949,389) (8,416,410)DepreciationExpense (402,681) (381,925)Disposalswithnoproceeds 95,167 8,858RevaluationAdjustment (402,723) (159,912)ClosingBalance (9,659,626) (8,949,389)NetAmountatFairValue 31,425,530 29,813,359

Total Property, Plant & InfrastructureGross ValueOpeningBalance 372,708,624 361,440,907Additions–PurchasedorConstructed 10,506,606 6,222,513Additions–DonatedorContributed 51,480 984,788Sales (530,303) (698,760)Disposalswithnoproceeds (2,623,493) (3,472,632)RevaluationAdjustment 12,178,670 8,231,808ClosingBalance 392,291,584 372,708,624Accumulated DepreciationOpeningBalance (121,406,133) (116,298,157)DepreciationExpense (5,701,007) (5,550,154)Sales 357,175 491,912Disposalswithnoproceeds 2,226,703 2,574,620RevaluationAdjustment (4,760,591) (2,624,354)

ClosingBalance (129,283,853) (121,406,133)

Net Amount 263,007,731 251,302,491

NOTE 15

INVESTMENT IN WATER CORPORATION

2019 $

2018 $

OpeningBalanceInvestmentinWaterandSewerageCorporation 40,461,498 39,943,079

FairValueadjustmentsonAvailableforSaleAssets – 518,419

FairValueadjustmentsonEquityInvestment 5,833,976 –

TotalInvestmentinWaterandSewerageCorporation 46,295,474 40,461,498

CouncilhasderivedreturnsfromthewatercorporationasdisclosedatNote4.

NOTE 16

TRADE AND OTHER PAYABLES

2019 $

2018 $

Current

TradeCreditor 1,317,181 980,270

AccruedWages 137,938 124,672

MoneyheldinTrust 587,617 360,743

2,042,736 1,465,685


NOTE 18

LOANS PAYABLE AND RECEIVABLE

NOTE 17

PROVISIONS

2019 $

2018 $

Current

EmployeeBenefits–AnnualLeave 449,569 433,575

EmployeeBenefits–LongServiceLeave 504,223 446,818

EmployeeBenefits–Oncosts 194,833 178,682

1,148,625 1,059,075

Non-Current

EmployeeBenefits–LongServiceLeave 61,382 91,100

EmployeeBenefits–Oncosts 12,860 74,242 18,803 109,903

AggregateEmployeeBenefits 1,222,867 1,168,978

Councilhasreceivedthesumof$8.47millionfromTascorpundertheStateGovernmentsAcceleratedLocalGovernmentCapitalProgram.Councilappliedfor$1.9MofthisfundingonbehalfofTooseyAgedCare,towhomittransferredthefundsinMarch2017,asaninterestfreeloanrepayableinfullafter5years.InterestisappliedtothisCouncilloanfromTascorpatarateof3.24%,howevertheStateGovernmentwillprovideafullrebateoftheinterestpaidforaperiodofuptofiveyears.Councilintendstopaybackthisloaninfullattheendofthefiveyearperiod.TheBalanceoftheloanfundwerereceivedintwoinstalmentsof$5.52M(4/7/2017)and$1.05M(29/6/2018)havebeenretainedbyCounciltobeusedforvariousinfrastructureprojects.InterestisappliedtotheseCouncilloansfromTascorpatarateof3.16%and3.43%respectively,againtheStateGovernmentwillprovideafullrebateoftheinterestpaidforaperiodofuptofiveyears.Councilintendstopaybackboththeseloansinfullattheendofthefiveyearperiod.

Theliabilityforlongserviceleaveandannualleavewhichisnotexpectedtobewhollysettledwithin12monthsaftertheendoftheperiodinwhichtheemployeesrendertherelatedserviceisrecognisedintheprovisionforemployeebenefitsandmeasuredasthepresentvalueofexpectedfuturepaymentstobemadeinrespectofservicesprovidedbyemployeesuptotheendofthereportingperiod,usingtheprojectedunitcreditmethod.Considerationisgiventoexpectedfuturewageandsalarylevels,experienceofemployeedeparturesandperiodsofservice.Expectedfuturepaymentsarediscountedusingmarketyieldsattheendofthereportingperiodonnationalgovernmentbondswithtermstomaturityandcurrencythatmatch,ascloselyaspossible,theestimatedfuturecashoutflows.

2019 $

2018 $

Loans Payable

Non-Current

LoansPayable—TasCorp 8,470,000 8,470,000

TotalLoansPayable 8,470,000 8,470,000

Loans Receivable

Non-Current

LoansReceivable—CommunityOrganisation (1,900,000) (1,900,000)

TotalLoansReceivable (1,900,000) (1,900,000)


NOTE 22

SPECIAL COMMITTEES AND RIVERWORKS DISTRICTThestatementsincludetransactionsforthefollowing:

(a) SPECIAL COMMITTEES

OPERATINGINCOME

$2019

OPERATINGEXPENDITURE

$2019

CASH & CASH EQUIVALENTS

$2019

Committee Name

AboutCampbellTown 7,285 5,912 17,684

AvocaCommunityCentre 3,657 2,750 12,960

AvocaMuseum&InfoCentre 841 1,715 14,531

BishopsbourneCommunityCentre 19,792 24,115 33,808

CampbellTownPool 19,636 16,487 28,525

CampbellTownRecreationGround 2,851 2,942 13,328

CressyHall 2,239 4,172 7,482

CressyPool 33,844 33,362 17,914

CressyRecreationGround 352 7,132 4,889

DevonHillResidents 331 358 1,750

EppingHall 3,547 3,567 7,434

EvandaleCommunityCentre&WarMemorialHall 26,519 22,449 14,118

LiffeyHall 4,089 3,461 7,001

LongfordRecreationGround 6,350 9,890 3,376

MorvenParkRecreationGround 10,796 15,284 1,293

PerthCommunityCentre 13,067 13,410 10,116

PerthRecreationGround 5,870 8,025 4,511

RossCommunitySportsClub 28,593 37,964 44,858

189,659 212,995 245,578

NOTE 19

CAPITAL EXPENDITURE COMMITMENTS

NOTE 21

AUDITORS REMUNERATION

2019 $

2018 $

Estimatedexpenditurecontractedforatbalancedatebutnotyetincurred:

–payablenotlaterthanoneyear 963,246 5,403,802

–payablelaterthanoneyearbutnolaterthantwoyears 168,676 372,696

–payablelaterthantwoyears – 167,687

1,131,922 5,944,185

2019 $

2018 $

Auditfeestoconductexternalaudit–TasmanianAuditOffice 24,790 23,380

Capital/Contractual Commitments

NOTE 20

CONTINGENT LIABILITIESCouncilhasnocontingentliabilities.


(b) RIVERWORKS DISTRICTUndersection182oftheWaterManagementAct1999Counciladministersfundsonbehalfof:

TheLakeRiverRiverworksDistrictaimstominimiseenvironmentalharmandriskwithintheboundariesofitsdistrict,complyingwithallstatutoryprovisions.Itisoverseenbyamanagementcommitteethathelditsmostrecentmeetingon27thofJune2019.

2019 $

2018 $

The Lake River Riverworks District

OpeningCashBalance 12,699 12,699

PlusIncome – –

LessExpenditure – –

ClosingCashBalance 12,699 12,699

NOTE 22(a) SPECIAL COMMITTEES (continued)

OPERATINGINCOME

$2018

OPERATINGEXPENDITURE

$2018

CASH & CASH EQUIVALENTS

$2018

Committee Name

AboutCampbellTown 8,352 4,623 16,310

AvocaCommunityCentre 8,134 8,860 12,053

AvocaMuseum&InfoCentre 19,306 8,304 15,405

BishopsbourneCommunityCentre 21,500 25,109 38,131

CampbellTownPool 15,589 21,094 25,376

CampbellTownRecreationGround 8,180 2,096 13,419

CressyHall 5,105 2,944 9,415

CressyPool 33,287 27,188 17,432

CressyRecreationGround 9,337 3,751 11,670

DevonHillResidents 1,030 668 1,776

EppingHall 4,039 4,212 7,453

EvandaleCommunityCentre&WarMemorialHall 26,379 21,941 10,048

LiffeyHall 2,549 1,622 6,373

LongfordRecreationGround 13,096 11,861 6,916

MorvenParkRecreationGround 21,377 18,556 5,782

PerthCommunityCentre 20,765 21,229 10,459

PerthRecreationGround 12,720 8,452 6,666

RossCommunitySportsClub 26,005 24,164 54,229

256,750 216,674 268,913


NOTE 23

RECONCILIATION OF CASH FLOWS FROM OPERATING ACTIVITIES TO SURPLUS

NOTE 24

RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES

NOTE 25

RELATED PARTY TRANSACTIONS(i) Responsible Persons NamesofpersonsholdingthepositionofaResponsiblePersonattheCouncilatanytime

duringtheyearare:

Councillors: ClrDickAdams ClrMatthewBrooks–Elected1/11/19 ClrAndrewCalvert ClrJanDavis–Elected1/11/19 MayorDavidDownie–Termended1/11/19 ClrIanGonion ClrLeisaGordon–Termended1/11/19 DeputyMayorRichardGoss Clr/MayorMaryKnowles–ElectedasMayor1/11/19 ClrJanetLambet ClrMichaelPolley Staff: GeneralManager:DesJennings CorporateServicesManager:MareeBricknell RegulatoryandCommunityServicesManager:TrentAtkinson,AmandaBond WorksManager:LeighMcCullagh

2019 $

2018 $

Surplus 3,875,058 3,440,678

Capitalgrantsreceivedspecificallyforneworupgradedassets (2,842,332) (2,388,852)

Contributionofnon–monetaryassets (51,480) (984,788)

Netloss/(gain)ondisposalofproperty,infrastructure,plant&equipment 373,207 860,569

Depreciation 5,701,007 5,550,154

ChangesinOperatingAssetsandLiabilities

– (Increase)/DecreaseinTrade&OtherReceivables (424,855) 302,145

– (Increase)/DecreaseinInventory 6,012 491

– Increase/(Decrease)inCreditors 577,051 520,901

– Increase/(Decrease)inProvisions 53,889 172,402

Net cash provided by operating activities 7,267,557 7,473,700

Liabilitiesarisingfromfinancingactivitiesareliabilitiesforwhichcashflowswere,orfuturecashflowswillbe,classifiedintheStatementofCashFlowsascashflowsfromfinancingactivities.

2019 $

2018 $

OpeningBalance 8,470,000 1,900,000

Changesfromfinancingcashflows:

–CashReceived – 6,570,000

–CashRepayments – –



NOTE 25

RELATED PARTY TRANSACTIONS (continued)(ii) Councillor Remuneration

2019 TOTAL ALLOWANCES & EXPENSES

ALLOWANCES EXPENSE

Mayor 50,732 14,587 65,319

DeputyMayor 29,286 730 30,017

Councillors 104,668 5,278 109,946

184,686 20,595 205,282

2018 TOTAL ALLOWANCES & EXPENSES

ALLOWANCES EXPENSE

Mayor 51,389 7,211 58,600

DeputyMayor 28,631 2,318 30,949

Councillors 102,783 7,768 110,551

182,803 17,297 200,100

Note: Mayor and Deputy Mayor allowances both include their base Councillor allowance.

(iii) Key Management Personnel Remuneration Bands

REMUNERATION BAND $

NUMBER OF EMPLOYEES 2019

NUMBER OF EMPLOYEES 2018

60,001to80,000 1 –80,001to100,000 – –100,001to120,000 1 –120,001to140,000 – 2140,001to160,000 1 1160,001to180,000 1 –180,001to200,000 – –200,001to220,000 1 1Total 5 4

(iv) Key Management Personnel and Councillors Remuneration

2019 $

2018 $

Shorttermemployeebenefits 624,662 562,227

Postemploymentbenefits 82,258 63,294

Otherlongtermbenefits 8,023 (11,019)

Total 714,943 614,502

Shorttermemployeebenefitsconsistof:

• GrossSalary,includingallformsofconsiderationpaidandpayableforservicesrendered,compensatedabsencesduringtheperiodandsalarysacrificeamounts.

• Vehiclecosts,thetotalcostofprovidingandmaintainingvehiclesprovidedforprivateuse,includingregistration,insurance,fuelandotherconsumables,maintenancecostandparking.

• Otherallowancesandbenefitsincludesallotherformsofemploymentallowances(excludesreimbursementssuchastravel,accommodationormeals),paymentsinlieuofleave,andanyothercompensationpaidandpayable.

Postemploymentbenefitsconsistsof:

• SuperannuationcontributionsmadebyCounciltothesuperannuationfundoftheindividual.Otherlongtermbenefitsconsistsof

• Non-monetarybenefitsincludingannualandlongserviceleavemovements.

(v) Remuneration PrinciplesCouncillors

RemunerationlevelsforCouncillorsissetinaccordancewithRegulation42(2)oftheLocalGovernment(General)Regulations2015.

Senior Executives RemunerationlevelsfortheGeneralManagerissetinaccordancewithaCommonLawContract.

TheemploymenttermsandconditionsofotherseniorexecutivesarecontainedinindividualemploymentcontractsandtheNorthern Midlands Council Enterprise Agreement 2016-2019whichprescribestotalremuneration,superannuation,annualandlongserviceleave,vehicleandsalarysacrificeprovisions.

Inadditiontotheirsalaries,Councilalsoprovidesnon-cashbenefitsandcontributestopost-employmentsuperannuationplansontheirbehalf.

Theperformanceofeachseniorexecutive,includingtheGeneralManager,isreviewedannuallywhichincludesareviewoftheirremunerationpackage.

ThetermsofemploymenttheGeneralManager,containsaterminationclausethatrequirestheCouncilprovideaminimumnoticeperiodofsixmonthspriortoterminationofthecontract,andfortheGeneralManagertoprovideCouncilwithaminimumnoticeperiodofthreemonthspriortoterminationofthecontract.


NOTE 25

RELATED PARTY TRANSACTIONS (continued)(vi) Transactions with related parties

2019

NATURE OF TRANSACTION

AMOUNT OF TRANSACTION DURING YEAR

TERMS & CONDITIONS

SupplyofOfficeEquipment,Note1 1,845 30Daytermsoninvoice

SupplyofHousing,Note2 2,410 14Daytermsonrentalinvoice

FeesandCharges,Note3 12,064 Council'sapprovedfees

Supplyoftowingservices,Note4 520 7Daytermsoninvoice

2018

NATURE OF TRANSACTION

AMOUNT OF TRANSACTION DURING YEAR

TERMS & CONDITIONS

SupplyofOfficeEquipment,Note1 1,101 30Daytermsoninvoice

SupplyofHousing,Note2 7,640 14Daytermsonrentalinvoice

FeesandCharges,Note3 8,325 Council'sapprovedfees

Notes:

1. CouncilpurchasedinaggregateduringtheyearofficefurniturefromSecondOfficeLaunceston,acompanywhichhasamemberofCouncilsKMPasadirector.

2. Councilprovides8unitsforresidentialaccommodationforagedanddisadvantagedinthetownshipsofCampbellTownandEvandaleduringtheyearoneoccupantwasarelativetoamemberofCouncilsKMP.Rentalwasbilledbasedonnormalratesforsuchaccommodationandwasdueandpayableundernormalpaymentterms.

3. DevelopmentfeeswerereceivedinrelationtoapplicationsfromacompanywhichisassociatedwithaCouncilKMP.TheapplicationsrelatetolandinWellingtonStreet,DrummondStreetandPatonStreet(2018-WellingtonStreet,DrummondStreetandPatonStreet).

4. CouncilpurchasedinaggregateduringtheyeartowingservicesfromNMTowingPtyLtd,acompanywhichhasamemberofCouncilsKMPasadirector.

Nobalancesrelatingtothesetransactionswereoutstandingatyearend,noprovisionfordoubtfuldebtshasbeenmadeinrelationtoanyofthesetransactions.

(vii) Loans and guarantees to/from related parties NoloanandguaranteeamountshavebeennotifiedtotheGeneralManager.

(viii) Commitments to/from related parties NocommitmentshavebeennotifiedtotheGeneralManager.

(ix) Transactions with related parties that have not been disclosedMostoftheentitiesandpeoplethatarerelatedpartiesofcouncilliveandoperatewithinthemunicipality.

Therefore,onaregularbasisordinarycitizentransactionsoccurbetweenCouncilanditsrelatedparties.

Someexamplesinclude:

• Paymentofratesonaprimaryresidence/farm• Dogregistrations• UseofCouncil’srecreationalfacilities

Councilhasnotincludedthesetypesoftransactioninitsdisclosure,wheretheyaremadeonthesametermsandconditionsavailabletothegeneralpublic.


NOTE 26

FINANCIAL INSTRUMENTS

(a) ACCOUNTING POLICY, TERMS AND CONDITIONS

FINANCIAL INSTRUMENTS NOTE ACCOUNTING POLICY TERMS & CONDITIONS

Financial Assets

CashandCashEquivalents Cashandcashequivalentsarevaluedatfacevalue.Interestisrecognisedasitaccrues.Investmentsarevaluedatcost.Investmentsareheldtomaximiseinterestreturnsofsurpluscash.Interestrevenuesarerecognisedastheyaccrue.

Oncalldepositsreturnedafloatinginterestrateof1.0%(0.8%2017/18).Fundsreturnedfixedinterestratesbetween1.48%and3.37%(1.82%and3.37%2017/18).

RateDebtors 11 Ratedebtorsarecarriedatnominalamountsdueplusinterestandpenalty.Ratedebtorsarechargesattachedtothepropertyandarerecoverableonsale,thereforeallowanceforimpairmentisonlymadewhenitisunlikelythepropertycouldbesoldforanamountwhichwillcoverthecostsofsale.

Ratesarepayablebythreeequalinstalmentsduringtheyearoralternativelybyonepaymentwithin30daysofdemand,whichprovidesadiscountof1.0%(anysuchdiscountallowedisshownasanexpenseofCouncilinitsincomestatement).OverdueRatesattractapenaltyof5%(5%2017/18),anysuchpenaltyimposedisshownasincomeofCouncilinitsIncomeStatement.Arrearsattractinterestwhichisappliedonaregularbasistothepropertyatarateof7.5%p.a.(7.5%p.a.2017/18).FurthermoreCouncilinstigatescollectionproceedingsinaccordancewithprovisionsoftheLocalGovernmentAct1993(asamended),foranyamountswhichremainunpaidoutsideofCouncil’sapprovedpaymentoptions.

TradeDebtors 11

Receivablesarecarriedatnominalamountsduelessanyallowanceforimpairment.Animpairmentlossisrecognisedwhencollectioninfullisnolongerprobable.Abilitytocollectoverdueaccountsisassessedonanongoingbasis.

Paymentisrequiredwithin30daysofissueoftheaccount.Shouldamountsremainunpaidbeyond30daysCouncilinstigatescollectionproceedingsinaccordancewithprovisionsoftheLocalGovernmentAct1993(asamended).

Financial Liabilities

TradeandOtherPayables 16 LiabilitiesarerecognisedforamountstobepaidinthefutureforgoodsandservicesprovidedtoCouncilasatbalancedate.

Generalcreditorsareunsecured,notsubjecttointerestchargesandarenormallysettledwithinCouncilsstandardorderingtermsof30dayfromdateofpurchase.


NOTE 26

FINANCIAL INSTRUMENTS (continued)

(b) FINANCING ARRANGEMENTS Unrestrictedaccesswasavailableatthereportingdatetothefollowinglinesofcredit:

2019 $

2018 $

TotalCorporateCreditCardsFacilityLimit 50,000 50,000

CorporateCreditCardFacilityLimitUsedatReportingDate (3,639) (3,910)

AvailableatreportingdateCorporateCreditCard 46,361 46,090

Noothercreditstandbyarrangementsandloanfacilitiesareusedoravailabletobeusedasat30/6/2019(30/6/2018).

(c) FINANCIAL RISK EXPOSURE AND MITIGATION TheGeneralManagerhasoverallresponsibilityfortheestablishmentandoversightoftheCouncil’srisk

managementframework.RiskmanagementpolicesareestablishedtoidentifyandanalyserisksfacedbytheCouncil,tosetappropriaterisklimitsandcontrols,andtomonitorriskandadherencetolimits.

TheriskassociatedwithCouncilsmainfinancialinstrumentsandourpracticesforminimisingtheserisksaredetailedbelow.

Credit RiskCreditriskrepresentsthelossthatwouldberecognisedifcounterpartiesfailtoperformascontracted,andarisesprincipallyfromtradeandotherreceivablesandcashandinvestments.Thecarryingamountoffinancialassetsrecordedinthefinancialstatements,netofanyallowancesforimpairmentlosses,representstheCouncil’smaximumexposuretocreditriskwithouttakingaccountofanycollateralorothersecurity.ReferenceshouldbemadetotheInterestRateRisktableonthefollowingpageforthecarryingamountofCouncil’sfinancialassetsatreportingdate.

TohelpmanagecreditriskCouncilensuresfinancialinstitutionsholdingCouncil’scashdepositsandinvestmentshavesufficientsecuritybyinvestinganappropriatelyratedFinancialInstitutions

Liquidity Risk LiquidityriskistheriskthatCouncilwillnotbeabletomeetitsfinancialobligationsastheyfalldue.

Council’sapproachtomanagingliquidityistoensurethatitwillalwayshavesufficientliquiditytomeetitsliabilitiesastheyfalldue.Duetosignificantamountsofreadilyavailablecashtheexposuretoliquidityriskisdeemedinsignificant.CouncilfallswellwithinthelendingbenchmarkssetbyTreasury.

Market RiskMarketriskistheriskthatthefairvalueorfuturecashflowsofCouncil’sfinancialinstrumentswillfluctuatebecauseofchangesinmarketprices,suchasinterestrates.TheCouncil’sexposuretomarketrisksisprimarilythroughinterestrateriskwithonlyinsignificantexposuretootherpricerisksandnodirectexposuretoforeigncurrencyrisk.

Council’sliabilitiesareeithernon-interestbearingoratfixedrates,sothereisnoongoingexposuretointerestrateriskforexistingfinancialliabilities.Councilobtainsloanswithcompetitivefixedinterestratestomanageitsexposuretointerestrateriskwhenloansaretaken.

AcomponentofCouncil’scashissubjecttofloatinginterestrates.ItispredictedanyvariationsinfuturecashflowsfrominterestratemovementswillnothaveamaterialeffectonCouncil’sincome.Interestrateriskondepositsismanagedbyadoptingpracticesthatensures:

• ConformitywithStateandFederalregulationsandstandards,• Adequatesafety,• Appropriateliquidity,• Monitoringofreturnoninvestments,• Staggeringmaturitydatestoprovideforinterestratevariations,• Benchmarkingofreturnsandcomparisonswithbudget.


2019FLOATING INTEREST

RATE $

1 YEAR OR LESS

$

1 TO 5 YEARS

$

OVER 5 YEARS

$

NON INTEREST BEARING

$

TOTAL $

Assets

Current Assets

Cash&CashEquivalents 2,817,235 509,229 600 3,327,064

FinancialAssets 6,914,434 6,914,434

Trade&OtherReceivables

– Rates 301,645 301,645

– Sundry 740,919 740,919

RevenueAccrual 104,148 104,148

Non Current Assets


– Loanstocommunityorganisations 1,900,000 1,900,000


EquityInvestment

– TasWater 46,295,474 46,295,474

Total Financial Assets 2,817,235 7,725,308 6,550,000 – 49,041,141 66,133,684

Liabilities

Current Liabilities

Trade&OtherPayables

– SundryCreditors 1,455,119 1,455,119

– MoniesheldinTrust 587,617 587,617

Non Current Liabilities

InterestbearingLoans&Borrowings 8,470,000 8,470,000

Total Financial Liabilities – – – – 10,512,736 10,512,736

Net Financial Assets/(Liabilities)

2,817,235 7,725,308 6,550,000 – 38,528,405 55,620,948

2018FLOATING INTEREST

RATE $

1 YEAR OR LESS

$

1 TO 5 YEARS

$

OVER 5 YEARS

$

NON INTEREST BEARING

$

TOTAL $

Assets

Current Assets

Cash&CashEquivalents 1,812,917 3,500,000 600 5,313,517

FinancialAssets 8,869,496 8,869,496


– Rates 325,898 325,898

– Sundry 294,521 294,521

RevenueAccrual 101,436 101,436

Non Current Assets


– Loanstocommunityorganisations 1,900,000 1,900,000


AvailableforSaleInvestment

– TasWater 40,461,498 40,461,498

Total Financial Assets 1,812,917 12,695,394 6,550,000 – 42,758,055 63,816,366

Liabilities

Current Liabilities

Trade&OtherPayables

– SundryCreditors 1,104,942 1,104,942

– MoniesheldinTrust 360,743 360,743

Non Current Liabilities

InterestbearingLoans&Borrowings 8,470,000 8,470,000

Total Financial Liabilities – – – – 9,935,685 9,935,685

Net Financial Assets/(Liabilities)

1,812,917 12,695,394 6,550,000 – 32,822,370 53,880,681

NOTE 26(c) FINANCIAL RISK EXPOSURE AND MITIGATION (continued) Council’sexposuretointerestraterisk,repricingmaturitiesandtheeffectiveinterestratesonfinancialinstrumentsatbalancedateisdetailedbelow:


2019

INTEREST RATE RISK

CARRYING AMOUNT

SUBJECT TO INTEREST

-0.5% -50 BASIS POINTS

0.5% 50 BASIS POINTS

PROFIT EQUITY PROFIT EQUITY

$ $ $ $ $

Financialassets

– Cash&CashEquivalents,andFinancialAssets

10,241,498 (51,207) (51,207) 51,207 51,207

– NonCurrentInvestmentsTermDeposits

6,550,000 (32,750) (32,750) 32,750 32,750

– Loans&Receivables 301,645 (1,508) (1,508) 1,508 1,508

(85,465) (85,465) 85,465 85,465

2018

INTEREST RATE RISK

CARRYING AMOUNT

SUBJECT TO INTEREST

-0.5% -50 BASIS POINTS

0.5% 50 BASIS POINTS

PROFIT EQUITY PROFIT EQUITY

$ $ $ $ $

Financialassets

– Cash&CashEquivalents,andFinancialAssets

14,183,013 (70,915) (70,915) 70,915 70,915

– NonCurrentInvestmentsTermDeposits

6,550,000 (32,750) (32,750) 32,750 32,750

– Loans&Receivables 325,898 (1,629) (1,629) 1,629 1,629

(105,294) (105,294) 105,294 105,294

(e) SENSITIVITY DISCLOSURE ANALYSIS Takingintoaccountpastperformances,futureexpectations,economicforecasts,andmanagement’s

knowledgeandexperienceofthefinancialmarkets,Councilbelievesthefollowingmovementsare“reasonablypossible”overthenext12months(BaseratesaresourcedfromtheFederalBankofAustralia):Aparallelshiftof+0.5%and-0.5%inmarketinterestrates(AUD)fromyearendratesof1.25%.ThetablebelowdisclosestheimpactonnetoperatingresultandequityforeachcategoryoffinancialinstrumentheldbyCouncilatyear-end,iftheabovemovementsweretooccur.

NOTE 26(c) FINANCIAL RISK EXPOSURE AND MITIGATION (continued)

Credit Risk Themaximumexposuretocreditriskatbalancedateinrelationtoeachclassofrecognised

financialassetisrepresentedbythecarryingamountofthoseassetsasindicatedintheStatementofFinancialPosition.

(d) EXPECTED CREDIT LOSS Aprovisionforexpectedcreditlossisrecognisedwhenthereisobjectiveevidencethatan

individualreceivableisimpaired.

Themovementintheallowanceforimpairmentfortradeandratereceivablesduringtheyearwasasfollows:

2019 $

2018 $

Balanceat1July 1,919,415 1,500,500

Chargefortheyear 459,934 418,915

Amountspreviouslychargednolongerimpaired (112,601) –

Balance30June 2,266,748 1,919,415


NOTE 26 (continued)

(f) CATEGORIES OF FINANCIAL ASSETS AND LIABILITIES

Carryingamountsclassifiedas: 2019 $

2018 $

Financial assets

Loan&Receivables 3,046,712 2,621,855

Cash&CashEquivalents,andFinancialAssets 10,241,498 14,183,013

NonCurrentInvestmentsTermDeposits 6,550,000 6,550,000

EquityInvestment,TasWater 46,295,474 66,133,684 40,461,498 63,816,366

Financial Liabilities measured at Amortised Cost

Payables 2,042,736 1,465,685

Loans&Borrowings 8,470,000 10,512,736 8,470,000 9,935,685

Net Financial Assets / (Liabilities) 55,620,948 53,880,681

(g) ANALYSIS OF UNIMPAIRED FINANCIAL ASSETS

2019 $

2018 $

RateDebtors,notpastdue – 40,851

RateDebtors,lessthan30dayspastdue 1,458 –

RateDebtors,greaterthan30andlessthan60dayspastdue 585 –

RateDebtorsover60dayspastdue 299,602 285,047

TradeDebtorsSundry,notpastdue 451,352 238,854

TradeDebtorsSundry,lessthan30dayspastdue 69,604 10,201

TradeDebtorsSundry,over30dayslessthan60Dayspastdue 4,473 51

TradeDebtorsSundry,over60dayspastdue 215,490 45,415

AccruedIncome,Current 104,148 101,436

LoanReceivable,notpastdue 1,900,000 1,900,000

3,046,712 2,621,855

(h) FAIR VALUE HIERARCHY Thetablebelowanalysesfinancialinstrumentscarriedatfairvaluebyvaluationmethod.The

differentlevelshavebeendefinedasfollows: Level 1:quotedprices(unadjusted)inactivemarketsforidenticalassetsorliabilities

Level 2:inputsotherthanquotedpricesincludedwithinlevelonethatareobservablefortheassetorliability,eitherdirectly(i.e.prices)orindirectly(i.e.derivedfromprices)

Level 3:inputsfortheassetorliabilitythatarenotbasedonobservablemarketdata

2019 LEVEL 1 LEVEL 2 LEVEL 3 TOTAL

EquityInvestment – – 46,295,474 46,295,474

Financialassetsatfairvaluethroughthecomprehensiveincomestatement – – – –

Financialassetsheldfortrading – – – –

Derivativefinancialassets – – – –

2018 LEVEL 1 LEVEL 2 LEVEL 3 TOTAL

EquityInvestment – – 40,461,498 40,461,498

Financialassetsatfairvaluethroughthecomprehensiveincomestatement – – – –

Financialassetsheldfortrading – – – –

Derivativefinancialassets – – – – TherewerenotransfersbetweenLevel1and2ineitherperiod.

Reconciliation of Level 3 Fair Value Movements 2019 $

2018 $

OpeningBalance 40,461,498 39,943,079

Gains(losses)recognisedinothercomprehensiveincome:

ChangeinFairValueofInvestmentinWaterCorporation 5,833,976 518,419

ClosingBalance 46,295,474 40,461,498


NOTE 27

MANAGEMENT INDICATORS

(a) FINANCIAL MANAGEMENT INDICATORS

(i) Underlying Surplus/(Deficit)

BenchMark 2019 $,000s

2018 $,000s

2017 $,000s

2016 $,000s

RecurrentIncome* 18,910 17,776 17,096 16,855

LessRecurrentExpenditure 18,014 17,714 17,775 17,403

UnderlyingSurplus/(Deficit) 0 896 62 (679) (548)

*Recurrentincomeexcludesincomereceivedspecificallyforneworupgradedassets,physicalresourcesreceivedfreeofchargeorotherincomeofacapitalnature.Commentary—Anegativeresultindicatesadeficitwhichisunabletobesustainedinthelongterm,whileCouncilhashadanegativeresultintwoofthelastfouryearsCouncilbelievesitissustainableinthelongtermandcontinuestoworktowardsachievinganongoingpositiveresult.

(ii) Underlying Surplus Ratio


2018 $,000s

2017 $,000s

2016 $,000s

UnderlyingSurplusorDeficit 896 62 (679) (548)

DividedbyRecurrentIncome* 18,910 17,776 17,096 16,855

UnderlyingSurplusRatio% 0% 5% 0% –4% –3%

Commentary—Anegativeresultindicatesadeficitwhichisunabletobesustainedinthelongterm,whileCouncilhashadanegativeresultintwoofthelastfouryearsCouncilbelievesitissustainableinthelongtermandcontinuestoworktowardsachievinganongoingpositiveresult.

(iii) Net Financial Assets/(Liabilities)


2018 $,000s

2017 $,000s

2016 $,000s

LiquidAssets 11,388 14,905 13,629 11,140

LessTotalLiabilities 11,736 11,105 3,841 2,852

NetFinancialAssets/(Liabilities) 0 (348) 3,800 9,788 8,288

Commentary—ApositiveresultindicatesCouncil’sabilitytomeetitsliabilitiesfromitsliquidassets.WhileCouncilhasanegativeresultinthemostrecentyear,itcurrentlyholds$6,550,000asnoncurrentfinancialassetsintermdeposits,and$1,900,000asanoncurrentloanreceivablewhichallmatureatthesametimeasCouncil’sloanliabilitiesof$8,470,000falldue,meaningCouncilisinapositiontobeabletomeetitsliabilitieswhentheyfalldue.

(iv) Net Financial Assets/(Liabilities) Ratio


2018 $,000s

2017 $,000s

2016 $,000s

NetFinancialAssets/(Liabilities) (348) 3,800 9,788 8,288

DividedbyRecurrentIncome* 18,910 17,781 17,096 16,855

NetFinancialAssets/(Liabilities) 0% to (50)% –2% 21% 57% 49%

Commentary—ApositiveresultindicatesCouncil’sabilitytomeetitsliabilitiesfromitsliquidassets.WhileCouncilhasanegativeresultinthemostrecentyear,itcurrentlyholds$6,550,000asnoncurrentfinancialassetsintermdeposits,and$1,900,000asanoncurrentloanreceivablewhichallmatureatthesametimeasCouncil’sloanliabilitiesof$8,470,000falldue,meaningCouncilisinapositiontobeabletomeetitsliabilitieswhentheyfalldue.


NOTE 27

MANAGEMENT INDICATORS (continued)

(b) ASSET MANAGEMENT INDICATORS

(i) Asset Consumption RatioAnassetconsumptionratiohasbeencalculatedinrelationtoeachassetclassrequiredtobeincludedinthelong–termstrategicassetmanagementplanofCouncil.


2018 $,000s

2017 $,000s

2016 $,000s

Buildings

DepreciatedReplacementCost 25,751 25,115 23,901 23,474

DividedbyCurrentReplacementCost 53,822 51,720 48,728 47,071

AssetConsumptionRatio% 60% 48% 49% 49% 50%

Road & Bridge Infrastructure








Commentary—Theseratiosshowthedepreciatedreplacementcostofclassesofdepreciableassetsrelativetotheir“asnew”(replacement)value.Theythereforeshowtheaverageproportionofnewconditionleftintheassets.CouncilsratiosforRoadsandBridgeInfrastructureandStormwaterandDrainagehaveconsistentlyoverthefouryearperiodbeenabovetheestablishedbenchmarkof60%indicating,anappropriatelevelofinvestmentinrenewaloftheseassetclasses.TheBuildingsratiofellfrom65%in2015toanaverageof49%inmostrecentfouryearsabove.Thisprimarilyoccurredasaresultofboththecomponentisationofbuildingsinto6partswiththeallocationofvaryinglivestothesecomponentpartsandtherevaluationofthebuildingassetinthe2016year.AsaresultoftheoutcomesofthisprocessCouncilwillcontinuetoregularlyreviewitslevelofongoinginvestmentinrenewalofitsBuildingassets,inordertoactivelyworktowardachievementofthebenchmark.

(ii) Asset Renewal Funding RatioAnassetrenewalfundingratiohasbeencalculatedinrelationtoeachassetclassrequiredtobeincludedinthelong–termstrategicassetmanagementplanofCouncil.


2018 $,000s

2017 $,000s

2016 $,000s

Buildings

ProjectedCapitalFundingOutlays** 5,664 5,920 5,920 N/a

DividedbyProjectedCapitalExpenditureFunding*** 4,185 4,185 4,185 N/a

AssetRenewalFundingRatio% 90–100% 135% 141% 141% N/a

Road & Bridge Infrastructure

ProjectedCapitalFundingOutlays** 29,509 29,509 34,735 23,161

DividedbyProjectedCapitalExpenditureFunding*** 24,708 24,708 23,842 24,305

AssetRenewalFundingRatio% 90–100% 119% 119% 146% 95%


ProjectedCapitalFundingOutlays** 2,150 600 600 2,094

DividedbyProjectedCapitalExpenditureFunding*** 390 390 390 4,800

AssetRenewalFundingRatio% 90–100% 551% 154% 154% 44%

**CurrentvalueofprojectedcapitalfundingoutlaysforanassetidentifiedinCouncil'slong-termfinancialplan.

***ValueofprojectedcapitalexpenditurefundingforanassetidentifiedinCouncil'slong-termstrategicassetmanagementplan.

Commentary—Thisratiomeasuresthecapacitytofundassetreplacementrequirements,bycomparingfundingoutlaysintheCouncilslong-termfinancialplanwithprojectedcapitalexpenditureinCouncil’slong-termstrategicassetmanagementplans.

InmostyearstheassetclassesreportedhaveexceededthebenchmarkwithRoadsandBridges.Stormwaterdidnotmeetthebenchmarkin2016,astheAssetManagementPlanforthisclassadoptedbyCouncilinApril2016includesadditionalexpenditurenotyetupdatedtothelong-termfinancialplan.CounciladoptedanupdatedLong-TermFinancialPlaninthe2015/16financialyear,whichincludesthisadditionalexpenditure.CouncilsBuildingassetmanagementplanwasfirstadoptedbyCouncilinFebruary2016,ratioshaveonlybeencalculatedforthefollowingfinancialyears.


NOTE 27

MANAGEMENT INDICATORS (continued)(iii) Asset Sustainability Ratio

BenchMark

2019 $,000S

2018 $,000S

2017 $,000S

2016 $,000S

CapitalExpenditureonReplacement/Renewalofexistingassets 8,457 5,983 4,198 6,625

DividedbyAnnualDepreciationExpense 5,701 5,550 5,378 5,336

AssetSustainabilityRatio% 100% 148% 108% 78% 124%

Commentary—Thisratiocomparestherateofspendingonexistinginfrastructure,property,plantandequipmentthroughrenewing,restoringandreplacingexistingassetsagainstdepreciation.Councilsaverageratioof115%overthepastfouryearsisabovethebenchmarkof100%,howeverthisisalongtermindicatorasdepreciationcoststendtoberelativelystableoveraperiodoftime,whereascapitalrenewalcantendtobemuchmorevariable.

NOTE 28

FAIR VALUE MEASUREMENTCouncilmeasuresandrecognisesthefollowingassetsatfairvalueonarecurringbasis:

• Property,plant&infrastructure• Land• Landunderroads• Buildings• RoadsInfrastructure• Bridges• Stormwater&Drainage• InvestmentinWaterCorporation

Councildoesnotmeasureanyliabilitiesatfairvalueonarecurringbasis.

(a) FAIR VALUE HIERARCHY AASB13FairValueMeasurementrequiresallassetsandliabilitiesmeasuredatfairvaluetobe

assignedtoalevelinthefairvaluehierarchyasfollows:

Level 1:Unadjustedquotedpricesinactivemarketsforidenticalassetsorliabilitiesthattheentitycanaccessatthemeasurementdate.

Level 2:InputsotherthanquotedpricesincludedwithinLevel1thatareobservablefortheassetorliability,eitherdirectlyorindirectly.

Level 3:Unobservableinputsfortheassetorliability.

ThefollowingtableshowstheassignedlevelforeachassetandliabilityheldatfairvaluebytheCouncil,togetherwitheachitemscarryingvalue.

Thefairvaluesoftheassetsaredeterminedusingvaluationtechniqueswhichmaximisetheuseofobservabledata,whereitisavailable,andminimisetheuseofentityspecificestimates.Ifoneormoreofthesignificantinputsisnotbasedonobservablemarketdata,theassetisincludedinlevel3.

ThisisthecaseforCouncilinfrastructureassets,whichareofaspecialistnatureforwhichthereisnoactivemarketforsimilaroridenticalassets.Theseassetsarevaluedusingacombinationofobservableandunobservableinputs.

CAPITAL RENEWAL

EXPENDITURE $'000

CAPITAL NEW/UPGRADE

EXPENDITURE $'000

TOTAL CAPITAL EXPENDITURE

$'000

Land – 1,074 1,074

Buildings 4,025 2,154 6,179

HeritageAssets – 21 21

Furniture,Fittings,OfficeEquipment&Computers 71 147 218

Fleet 660 – 660

Plant 46 1,194 1,240

RoadInfrastructure 2,100 – 2,100

Bridges 1,427 763 2,190

Stormwater&Drainage 128 438 566

Total 8,457 5,791 14,248


NOTE 28(a) FAIR VALUE HIERARCHY (continued)

AS AT 30 JUNE 2019

NOTE LEVEL 1 $

LEVEL 2 $

LEVEL 3 $

TOTAL$Recurring fair value measurements

Land 14 – 13,540,357 – 13,540,357

Landunderroads 14 – 14,491,255 – 14,491,255

Buildings 14 – – 25,751,212 25,751,212

RoadsInfrastructure 14 – – 141,575,705 141,575,705

Bridges 14 – – 23,374,129 23,374,129

Stormwater&Drainage 14 – – 31,425,530 31,425,530

InvestmentinWaterCorporation 15 – – 46,295,474 46,295,474

– 28,031,612 268,422,050 296,453,662

AS AT 30 JUNE 2018

NOTE LEVEL 1 $

LEVEL 2 $

LEVEL 3 $

TOTAL $Recurring fair value measurements

Land 14 – 12,466,343 – 12,466,343

Landunderroads 14 – 14,474,775 – 14,474,775

Buildings 14 – – 25,114,657 25,114,657

RoadsInfrastructure 14 – – 137,109,763 137,109,763

Bridges 14 – – 20,968,530 20,968,530

Stormwater&Drainage 14 – – 29,813,359 29,813,359

InvestmentinWaterCorporation 15 – – 40,461,498 40,461,498

– 26,941,118 253,467,807 280,408,925

Transfers between levels of the hierarchyCouncil’spolicyistorecognisetransfersinandoutofthefairvaluehierarchylevelsasattheendofthereportingperiod.

Therewerenotransfersbetweenlevels1and2duringtheyear.

(b) HIGHEST AND BEST USE AASB13requiresthefairvalueofnon-financialassetstobecalculatedbasedontheir“highestand

bestuse”,allassetsvaluedatfairvalueinthisnotearebeingusedfortheirhighestandbestuse.

(c) VALUATION TECHNIQUES AND SIGNIFICANT INPUTS USED TO DERIVE FAIR VALUES(i) Land

LandfairvaluesweredeterminedbyW.P.CoverdaletheValuer-Generalasat1July2013.Level2valuationinputswereusedtovaluelandinfreeholdtitleaswellaslandusedforspecialpurposes,whichisrestrictedinuseundercurrentplanningprovisions.Salespricesofcomparablelandsitesincloseproximityareadjustedfordifferencesinkeyattributessuchaspropertysize.Themostsignificantinputintothisvaluationapproachispricepersquaremetre.

CouncilOfficershaveappliedadjustmentfactorsprovidedbytheValuer-Generaltodetermineavaluationat1July2017.

(ii) Land Under Roads Councilrecognisedalllandunderroadseffective1July2015inthe2015/16financialyear,thisvaluationofLandUnderRoadswasdeterminedbyCouncilsOfficersthroughtheapplicationofalandunderroadsrateforeachcategoryofland(Residential,Commercial,Industrial,Community,PrimaryProductionandOther),determinedbyW.P.CoverdaletheValuerGeneralasat1July2014,fortheNorthernMidlandsMunicipality.TheValuerGeneralderivedtheratesbydividinglandvaluesbylandareabypropertyclasscategoryineachmunicipality.A30%discountwasappliedtoaveragevaluesineachcategory(Residential,Commercial,Industrial,CommunityandOther)toequatetounimprovedvalues,nodiscountwasappliedtothePrimaryProductionpropertyclasscategory.AstheValuerGeneralhasnotissuedanyadjustmentfactorsinrelationtothisvaluation,noindexationhasbeenappliedbyCouncilOfficerstoitsLandUnderRoadsasset.

(iii) BuildingsThefairvalueofBuildingswasdeterminedbyMrMurrayABugg,DipVal.AAPL,IndependentCertifiedValuerasat1July2015.CouncilOfficershaveappliedaNonResidentialBuildingindexfactorobtainedfromtheAustralianBureauofStatisticstodetermineavaluationasat1July2018.Councilofficerscomponentisedthefairvalueofbuildingsinto6components,beingstructure,roofcladding,externalfabric,internalfit-out,servicesandsiteservices,witheachofthesecomponentsbeingassigneduniquelives.

WherethereisamarketforCouncilbuildingassets,fairvaluehasbeenderivedfromthesalespricesofcomparablepropertiesafteradjustingfordifferencesinkeyattributessuchaspropertysize.Themostsignificantinputintothisvaluationapproachwaspricepersquaremetre.

WhereCouncilbuildingsareofaspecialistnature(e.g.heritagebuildings,communitybuildings)andthereisnoactivemarketfortheassets,fairvaluehasbeendeterminedonthebasisofreplacementwithanewassethavingsimilarservicepotential.Thegrosscurrentvalueshavebeenderivedfromreferencetomarketdataforrecentprojectsandcostingguides.

Indeterminingthelevelofaccumulateddepreciationtheassethasbeendisaggregatedintosignificantcomponentswhichexhibitusefullives.Allowancehasbeenmadeforthetypicalassetlifecycleandrenewaltreatmentsofeachcomponent,residualvalueatthetimetheassetisconsideredtobenolongeravailableforuse.


NOTE 28(c) VALUATION TECHNIQUES AND SIGNIFICANT INPUTS USED TO DERIVE FAIR VALUES (continued)

Whiletheunitratesbasedonsquaremetrescanbesupportedbymarketevidence(level2),theestimatesofresidualvalueandusefullifethatareusedtocalculateaccumulateddepreciationcompriseunobservableinputs(level3).Wheretheseotherinputsaresignificanttothevaluationtheoverallvaluationhasbeenclassifiedaslevel3.

(iv) Infrastructure assets AllCouncilinfrastructureassetswerefairvaluedusingwrittendowncurrentreplacementcost(CRC).Thisvaluationcomprisestheasset’sgrossreplacementcostlessaccumulateddepreciationcalculatedonthebasisofsuchcosttoreflectthealreadyconsumedorexpiredfutureeconomicbenefitsoftheasset.Councilfirstdeterminedthegrosscostofreplacingthefullservicepotentialoftheassetandthenadjustedthisamounttotakeaccountoftheexpiredservicepotentialoftheasset.

CRCwasmeasuredbyreferencetothelowestcostatwhichthegrossfutureeconomicbenefitsoftheassetcouldcurrentlybeobtainedinthenormalcourseofbusiness.Theresultingvaluationreflectsthecostofreplacingtheexistingeconomicbenefitsbasedonanefficientsetofmodernequivalentassetstoachievetherequiredlevelofserviceoutput.

Theunitrates(labourandmaterials)andquantitiesappliedtodeterminetheCRCofanassetorassetcomponentwerebasedona“Greenfield”assumptionmeaningthattheCRCwasdeterminedasthefullcostofreplacementwithanewassetincludingcomponentsthatmaynotneedtobereplaced,suchasearthworks.

ThelevelofaccumulateddepreciationforinfrastructureassetswasdeterminedbasedontheageoftheassetandtheusefullifeadoptedbyCouncilfortheassettype.EstimatedusefullivesandresidualvaluesaredisclosedinNote1.

ThecalculationofCRCinvolvesanumberofinputsthatrequirejudgementandarethereforeclassedasunobservable.Whilethesejudgementsaremadebyqualifiedandexperiencedstaff,differentjudgementscouldresultinadifferentvaluation.

ThemethodsforcalculatingCRCaredescribedunderindividualassetcategoriesbelow.

Roads InfrastructureAfullValuationofRoadsandStreetswasundertakenbyMoloneyAssetManagementSystemsasat1July2014.CouncilOfficershaveappliedaRoadandBridgeConstructionindexfactorobtainedfromtheAustralianBureauofStatisticstodetermineavaluationasat1July2018.

Councilcategorisesitsroadinfrastructureintourbanandruralroadsandthenfurthersub-categorisestheseintosealedandunsealedroads.Urbanroadsandruralroadsaremanagedinsegmentsofvaryinglengths.Allroadsegmentsarethencomponentisedintoformation,pavement,sub-pavementandseal(whereapplicable).Councilassumesthatenvironmentalfactorssuchassoiltype,climateandtopographyareconsistentacrosseachsegment.Councilalsoassumesasegmentisdesignedandconstructedtothesamestandardandusesaconsistentamountoflabourandmaterials.Aspartofthevaluationprocesseachsegmentofroadwasindividuallyassessed.

CRCisbasedontheroadareamultipliedbyaunitprice;theunitpricebeinganestimateoflabourandmaterialinputs,servicescosts,andoverheadallocations.Forinternalconstructionestimates,materialandservicespricesarebasedonexistingsuppliercontractratesorsupplierpricelistsandlabourwageratesarebasedontheNorthern Midlands Council Enterprise Agreement 2016-2019.Whereconstructionisoutsourced,CRCisbasedontheaverageofcompletedsimilarprojectsoverthelastfewyears.

BridgesAfullvaluationofBridgeswasundertakenbyMoloneyAssetManagementSystemsasat1July2014.Eachbridgewasassessedindividuallyandcomponentisedintosub-assetsrepresentingthedeckandsub-structure.Thevaluationisbasedonthematerialtypeusedforconstructionandthedeckandsub-structurearea.CouncilOfficershaveappliedaRoadandBridgeConstructionindexfactorobtainedfromtheAustralianBureauofStatisticstodetermineavaluationasat1July2018.

Stormwater and DrainageAfullvaluationofStormwaterandDrainagewasundertakenbyConsultingEngineersPitt&Sherryasat1July2016.Similartoroads,drainageassetsaremanagedinsegments;pitsandpipesbeingthemajorcomponents.Consistentwithroads,Councilassumesthatenvironmentalfactorssuchassoiltype,climateandtopographyareconsistentacrosseachsegmentandthatasegmentisdesignedandconstructedtothesamestandardandusesaconsistentamountoflabourandmaterials.CouncilOfficershaveappliedaRoadandBridgeConstructionindexfactorobtainedfromtheAustralianBureauofStatisticstodetermineavaluationasat1July2018.

CRCisbasedontheunitpriceforthecomponenttype.Forpipes,theunitpriceismultipliedbytheasset’slength.Theunitpriceforpipesisbasedontheconstructionmaterialaswellasthedepththepipeislaid.

Investment in Water Corporation RefertoNote15forValuationTechniquesandInputsandSensitivities.

(d) CHANGES IN RECURRING LEVEL 3 FAIR VALUE MEASUREMENTS Thechangesinlevel3assetswithrecurringfairvaluemeasurementsaredetailedinNote14(Property,

PlantandInfrastructure).

(e) VALUATION PROCESSES Council’scurrentpolicyforthevaluationofproperty,infrastructure,plantandequipmentand

investmentinwatercorporationissetoutinNote1(f).

Non-recurringfairvaluemeasurementsaremadeatthepointofreclassificationbyaregisteredvaluer.

(f) ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE BUT FOR WHICH FAIR VALUE IS DISCLOSED Thecarryingamountsoftradereceivablesandtradepayablesareassumedtoapproximatetheirfair

valuesduetotheirshort-termnature(Level2).


STATEMENT BY GENERAL MANAGERI,DesJenningscertifythatinmyopinion:-

ThefinancialreportpresentsfairlythefinancialpositionoftheNorthernMidlandsCouncilasat30June2019,theresultsofitsoperationsfortheyearthenendedandthecashflowsoftheCouncil,inaccordancewiththeLocalGovernmentAct1993(asamended),AustralianAccountingStandards(includinginterpretations)andotherauthoritativepronouncementsissuedbytheAustralianAccountingStandardsBoard.

Des JenningsGENERAL MANAGER

DatedatLongfordthis14thdayofAugust2019.


INDEPENDENT AUDIT REPORT

…2 of 4

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters Key audit matters are those matters that, in my professional judgement, were of most significance in my audit of the financial report of the current period. These matters were addressed in the context of my audit of the financial report as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. Why this matter is considered to be one of the most significant matters in the audit

Audit procedures to address the matter included

Land, buildings and infrastructure assets Refer to note 8, 14 and 28

Property, plant and infrastructure at 30 June 2019 includes land, buildings and infrastructure assets including roads, bridges and stormwater measured at fair values totalling $250.16m. The fair values of land and buildings are derived from observable market information while the fair values of infrastructure assets are based on current replacement cost. Council undertakes formal revaluations on a regular basis to ensure valuations represent fair value.

In 2018-19, Council indexed its buildings, roads, bridges and stormwater assets.

The calculation of depreciation requires estimation of asset useful lives, which involves a high degree of subjectivity. Changes in assumptions and depreciation policies can significantly impact the depreciation charged.

Capital payments in 2018–19 totalled $14.25m on a number of significant programs to upgrade and maintain assets. Capital projects can contain a combination of enhancement and maintenance activity which are not distinct and therefore the allocation of costs between capital and operating expenditure is inherently judgemental.

• Assessing the appropriateness of the valuation methodology and the key assumptions used.

• Evaluating indexation applied to assets between formal valuations.

• Testing the mathematical accuracy of the indexation calculations.

• Evaluating management’s assessment of asset useful lives.

• Performing substantive analytical procedures on depreciation expenses.

• Testing a selection of significant expenditure on maintenance and capital works to corroborate appropriate treatment.

• Testing a selection of capital work-in-progress to ensure that active projects will result in usable assets and that assets commissioned are transferred in a timely manner.

• Evaluating the adequacy of disclosures made in the financial report, including those regarding key assumptions used.

…1 of 4

Independent Auditor’s Report To the Councillors of Northern Midlands Council Report on the Audit of the Financial Report Opinion I have audited the financial report of Northern Midlands Council (Council), which comprises the statement of financial position as at 30 June 2019 and statements of comprehensive income, changes in equity and cash flows for the year then ended, notes to the financial statements, including a summary of significant accounting policies, other explanatory notes and the statement of certification by the General Manager. In my opinion the accompanying financial report:

(a) presents fairly, in all material respects, Council’s financial position as at 30 June 2019 and its financial performance and its cash flows for the year then ended

(b) is in accordance with the Local Government Act 1993 and Australian Accounting Standards. Basis for Opinion I conducted the audit in accordance with Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. I am independent of Council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Australia. I have also fulfilled my other ethical responsibilities in accordance with the Code. The Audit Act 2008 further promotes the independence of the Auditor-General. The Auditor-General is the auditor of all Tasmanian public sector entities and can only be removed by Parliament. The Auditor-General may conduct an audit in any way considered appropriate and is not subject to direction by any person about the way in which audit powers are to be exercised. The Auditor-General has for the purposes of conducting an audit, access to all documents and property and can report to Parliament matters which in the Auditor-General’s opinion are significant. My audit responsibility does not extend to the budget figures included in the financial report and the asset renewal funding ratio disclosed in note 27(b)(ii) to the financial report and accordingly, I express no opinion on them. Furthermore, I express no opinion on the General Manager’s determination that Council did not have any Significant Business Activities for inclusion in the financial report as required by Section 84(2)(da) of the Local Government Act 1993.


…3 of 4

Responsibilities of the General Manager for the Financial Report The General Manager is responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards and the Local Government Act 1993 and for such internal control as determined necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error. In preparing the financial report, the General Manager is responsible for assessing Council’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Council is to be dissolved by an Act of Parliament or the Councillors intend to cease operations, or have no realistic alternative but to do so. Auditor’s Responsibilities for the Audit of the Financial Report My objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:

• Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Council’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the General Manager.

• Conclude on the appropriateness of the General Manager’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Council’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusion is based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause Council to cease to continue as a going concern.

…4 of 4

• Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the General Manager regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. From the matters communicated with the General Manager, I determine those matters that were of most significance in the audit of the financial report of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Leigh Franklin Assistant Auditor-General, Financial Audit Services Delegate of the Auditor-General Tasmanian Audit Office 29 October 2019 Hobart


� RuralscenewiththeWesternTiersinthebackground

� PlaygroundatBoucherPark,Avoca

� MacquarieRiveratCressy

� CampbellTownCenotaph� OldstyleredtelephoneboothsatRoss � 42°SouthinterpretationsignageandamenitiesbuildingatRoss

Back cover, clockwise:�ANZACWarMemorialmuralatEvandale,LongfordTownHallandtheQueen’sArmsHotel,PerfectconditionsforaballoonflightoverthepicturesqueNorthernMidlands—reflectionsintheMacquarieRiver

Contact UsStreet Address13SmithStreet,Longford,TAS7301,Australia

Postal AddressPOBox156,Longford,TAS7301,Australia

Tel:(03)63977303Fax:(03)63977331Email:[email protected]

www.northernmidlands.tas.gov.au

©NorthernMidlandsCouncil2019

mailto:[email protected]

http://www.northernmidlands.tas.gov.au

northern midlands annual report 2018/2019 · midlands. your passion and enthusiasm for the...

Documents