shire's vision

2

3

4

6

7

9

SHIRE'S VISION

The Shire will endeavour to provide community services and

facilities to meet the needs of members of the community and

enable them to enjoy a pleasant and healthy way of life.

Statement of Comprehensive Income by Nature or Type

Basis of Preparation

Statement of Comprehensive Income by Program

Statement of Cash Flows

Rate Setting Statements

Index of Notes to the Budget

SHIRE OF LAVERTON

BUDGET

FOR THE YEAR ENDED 30 JUNE 2022

LOCAL GOVERNMENT ACT 1995

TABLE OF CONTENTS

2021/22 2020/21 2020/21

NOTE Budget Actual Budget

$ $ $

Revenue

Rates 1(a) 6,333,845 5,694,572 5,698,900

Operating grants, subsidies and

contributions 9(a) 4,173,172 4,632,024 2,764,870

Fees and charges 8 507,450 741,497 448,550

Interest earnings 11(a) 50,100 94,123 45,200

Other revenue 11(b) 161,200 34,741 288,500

11,225,767 11,196,957 9,246,020

Expenses

Employee costs (3,611,133) (3,554,371) (4,378,838)

Materials and contracts (5,166,000) (3,668,939) (2,773,960)

Utility charges (355,100) (354,095) (324,400)

Depreciation on non-current assets 5 (2,522,010) (2,431,363) (2,318,700)

Interest expenses 11(d) (54,115) (55,306) (96,500)

Insurance expenses (180,830) (163,951) (150,145)

Other expenditure 129,769 (66,569) (649,878)

(11,759,419) (10,294,594) (10,692,421)

Subtotal (533,652) 902,363 (1,446,401)

Non-operating grants, subsidies and

contributions 9(b) 3,524,078 2,719,631 3,926,125

Profit on asset disposals 4(b) 30,000 24,059 0

Loss on asset disposals 4(b) (152,000) (36,086) (92,000)

3,402,078 2,707,604 3,834,125

Net result 2,868,426 3,609,967 2,387,724

Other comprehensive income

Changes on revaluation of non-current assets 0 0 0

Total other comprehensive income 0 0 0

Total comprehensive income 2,868,426 3,609,967 2,387,724

This statement is to be read in conjunction with the accompanying notes.

BASIS OF PREPARATION REVENUES (CONTINUED)

The budget has been prepared in accordance with Australian Accounting OPERATING GRANTS, SUBSIDIES AND CONTRIBUTIONS

Standards (as they apply to local governments and not-for-profit entities) and Refer to all amounts received as grants, subsidies and contributions that are

interpretations of the Australian Accounting Standards Board, and the Local not non-operating grants.

Government Act 1995 and accompanying regulations.

NON-OPERATING GRANTS, SUBSIDIES AND CONTRIBUTIONS

The Local Government Act 1995 and accompanying Regulations take precedence Amounts received specifically for the acquisition, construction of new or the

over Australian Accounting Standards where they are inconsistent. upgrading of noncurrent assets paid to a local government, irrespective of

whether these amounts are received as capital grants, subsidies, contributions

The Local Government (Financial Management) Regulations 1996 specify that or donations.

vested land is a right-of-use asset to be measured at cost. All right-of-use

assets (other than vested improvements) under zero cost concessionary FEES AND CHARGES

leases are measured at zero cost rather than at fair value. The exception Revenue (other than service charges) from the use of facilities and charges

is vested improvements on concessionary land leases such as roads, made for local government services, sewerage rates, rentals, hire charges, fee

buildings or other infrastructure which continue to be reported at fair value, for service, photocopying charges, licences, sale of goods or information, fines,

as opposed to the vested land which is measured at zero cost. The penalties and administration fees. Local governments may wish to disclose

measurement of vested improvements at fair value is a departure from AASB 16 more detail such as rubbish collection fees, rental of property, fines and

which would have required the Shire to measure any vested improvements at zero penalties, other fees and charges.

cost.

INTEREST EARNINGS

Accounting policies which have been adopted in the preparation of this budget Interest and other items of a similar nature received from bank and investment

have been consistently applied unless stated otherwise. Except for cash flow accounts, interest on rate instalments, interest on rate arrears and interest on

and rate setting information, the budget has been prepared on the accrual basis debtors.

and is based on historical costs, modified, where applicable, by the

measurement at fair value of selected non-current assets, financial assets and OTHER REVENUE / INCOME

liabilities. Other revenue, which can not be classified under the above headings, includes

dividends, discounts, and rebates. Reimbursements and recoveries should be

THE LOCAL GOVERNMENT REPORTING ENTITY separated by note to ensure the correct calculation of ratios.

All funds through which the Shire of Laverton controls resources

to carry on its functions have been included in the financial statements forming EXPENSES

part of this budget. EMPLOYEE COSTS

All costs associated with the employment of person such as salaries, wages,

In the process of reporting on the local government as a single unit, all allowances, benefits such as vehicle and housing, superannuation, employment

transactions and balances between those Funds (for example, loans and expenses, removal expenses, relocation expenses, worker's compensation

transfers between Funds) have been eliminated. insurance, training costs, conferences safety expenses, medical examinations,

fringe benefit tax, etc.

All monies held in the Trust Fund are excluded from the financial statements.

A separate statement of those monies appears at Note 14 to the budget. MATERIALS AND CONTRACTS

All expenditures on materials, supplies and contracts not classified under other

2020/21 ACTUAL BALANCES headings. These include supply of goods and materials, legal expenses,

Balances shown in this budget as 2020/21 Actual are estimates as forecast at consultancy, maintenance agreements, communication expenses, advertising

the time of budget preparation and are subject to final adjustments. expenses, membership, periodicals, publications, hire expenses, rental, leases,

postage and freight etc. Local governments may wish to disclose more detail

CHANGE IN ACCOUNTING POLICIES such as contract services, consultancy, information technology, rental or lease

On the 1 July 2021 no new accounting policies are to expenditures.

be adopted and no new policies are expected to impact the annual budget.

UTILITIES (GAS, ELECTRICITY, WATER, ETC.)

KEY TERMS AND DEFINITIONS - NATURE OR TYPE Expenditures made to the respective agencies for the provision of power, gas

or water. Exclude expenditures incurred for the reinstatement of roadwork on

REVENUES behalf of these agencies.

RATES

All rates levied under the Local Government Act 1995 . Includes general, INSURANCE

differential, specified area rates, minimum rates, interim rates, back rates, All insurance other than worker's compensation and health benefit insurance

ex-gratia rates, less discounts and concessions offered. Exclude administration included as a cost of employment.

fees, interest on instalments, interest on arrears, service charges and

sewerage rates. LOSS ON ASSET DISPOSAL

Loss on the disposal of fixed assets includes loss on disposal of long term

SERVICE CHARGES investments.

Service charges imposed under Division 6 of Part 6 of the Local Government

Act 1995. Regulation 54 of the Local Government (Financial Management) DEPRECIATION ON NON-CURRENT ASSETS

Regulations 1996 identifies these as television and radio broadcasting, Depreciation and amortisation expense raised on all classes of assets.

underground electricity and neighbourhood surveillance services.

INTEREST EXPENSES

Excludes rubbish removal charges. Interest and other items of a similar Interest and other costs of finance paid, including costs of finance for loan

nature received from bank and investment accounts, interest on rate debentures, overdraft accommodation and refinancing expenses.

instalments, interest on rate arrears and interest on debtors.

OTHER EXPENDITURE

PROFIT ON ASSET DISPOSAL Statutory fees, taxes, provision for bad debts, member's fees or State taxes.

Profit on the disposal of assets including gains on the disposal of long term Donations and subsidies made to community groups.

investments. Losses are disclosed under the expenditure classifications.

2021/22 2020/21 2020/21


Revenue 1,8,9(a),11(a),11(b) $ $ $

Governance 100 7,050 100

General purpose funding 7,740,767 8,254,298 6,846,600

Law, order, public safety 10,000 13,670 13,170

Health 3,100 3,867 3,100

Education and welfare 240,000 237,055 180,600

Housing 25,000 51,126 50,000

Community amenities 132,600 125,677 134,200

Recreation and culture 134,000 76,666 73,050

Transport 2,556,000 1,681,716 1,573,000

Economic services 251,700 384,499 267,200

Other property and services 132,500 361,333 105,000

11,225,767 11,196,957 9,246,020

Expenses excluding finance costs 4(a),5,11(c)(e)(f)(g)

Governance (650,855) (457,737) (700,439)

General purpose funding (717,373) (395,517) (694,636)

Law, order, public safety (271,354) (184,756) (264,519)

Health (348,876) (328,955) (342,383)

Education and welfare (572,282) (362,611) (566,987)

Housing (39,007) (136,305) (124,813)

Community amenities (661,138) (591,062) (654,631)

Recreation and culture (1,094,568) (1,171,102) (1,225,132)

Transport (6,014,529) (5,165,190) (4,648,161)

Economic services (1,302,039) (989,776) (1,319,400)

Other property and services (33,283) (456,277) (54,820)

(11,705,304) (10,239,288) (10,595,921)

Finance costs 7,6(a),11(d)

General purpose funding (1,000) 0 (27,000)

Housing (14,330) (17,574) (22,500)

Recreation and culture (15,810) (17,277) (18,000)

Economic services (22,975) (20,455) (29,000)

(54,115) (55,306) (96,500)

Subtotal (533,652) 902,363 (1,446,401)

Non-operating grants, subsidies and contributions 9(b) 3,524,078 2,719,631 3,926,125

Profit on disposal of assets 4(b) 30,000 24,059 0

(Loss) on disposal of assets 4(b) (152,000) (36,086) (92,000)

3,402,078 2,707,604 3,834,125

Net result 2,868,426 3,609,967 2,387,724

Other comprehensive income

Changes on revaluation of non-current assets 0 0 0

Total other comprehensive income 0 0 0

Total comprehensive income 2,868,426 3,609,967 2,387,724


KEY TERMS AND DEFINITIONS - REPORTING PROGRAMS

In order to discharge its responsibilities to the community, Council has developed a set of operational

OBJECTIVE ACTIVITIES

GOVERNANCE Administration and operation facilities and services to members of

Council. Other costs that relate to the tasks of assisting members and

ratepayers on matters which do not concern specific council services.

GENERAL PURPOSE FUNDING Rates, general purpose government grants and interest revenue.

LAW, ORDER, PUBLIC SAFETY Supervision of various laws, fire prevention, emergency services and

animal control.

HEALTH Food control, maintenance of child health clinics and health

administration, and the retention of a full time doctor in Laverton.

EDUCATION AND WELFARE Maintenance of pre-school facilities, day care centre, donations to school

and assistance to welfare groups and the Youth Development Program.

HOUSING Provision of staff housing as well as private housing for the retention of

professionals in Laverton.

COMMUNITY AMENITIES Rubbish collection services, operation of rubbish tip site, noise control,

administration of town planning, operation of cemeteries and maintenance

of public conveniences.

RECREATION AND CULTURE Provision of public halls, swimming pool, recreational facilities, various

reserves, operation of library together with television and radio re-

broadcasting facilities.

TRANSPORT Construction and maintenance of roads, drainage, footpaths, parking

facilities, traffic signs, street cleaning and operation of Laverton Airport.

ECONOMIC SERVICES Community development, tourism and area promotion, heritage

development and maintenance, Great Beyond Visitor Centre & Explorers

Hall of Fame, Community Resource Centre and building control.

OTHER PROPERTY AND SERVICES Private works, community bus, technical services, administration, plant

operations control and miscellaneous services not able to be classified

elsewhere.

and financial objectives. These objectives have been established both on an overall basis, reflected

by the Shire's Community Vision, and for each of its broad activities/programs.

2021/22 2020/21 2020/21


$ $ $

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts

Rates 6,333,845 5,707,528 5,698,900

Operating grants, subsidies and contributions 4,173,172 5,529,991 2,470,915

Fees and charges 507,450 741,497 448,550

Interest received 50,100 94,123 45,200

Goods and services tax received 534,683 287,440 343,184

Other revenue 161,200 34,741 288,500

11,760,450 12,395,320 9,295,249

Payments

Employee costs (3,611,133) (3,613,273) (4,378,838)


Utility charges (355,100) (354,095) (324,400)

Interest expenses (54,115) (55,982) (96,500)

Insurance paid (180,830) (163,951) (150,145)

Goods and services tax paid (534,683) (213,988) (343,184)


(9,772,092) (7,721,046) (8,716,905)

Net cash provided by (used in)

operating activities 3 1,988,358 4,674,274 578,344

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for purchase of property, plant & equipment 4(a) (3,573,594) (1,754,183) (3,952,200)

Payments for construction of infrastructure 4(a) (3,108,043) (1,474,143) (2,179,100)


Proceeds from sale of plant and equipment 4(b) 370,000 190,636 230,000


investing activities (2,787,559) (268,804) (1,975,175)

CASH FLOWS FROM FINANCING ACTIVITIES

Repayment of borrowings 6(a) (326,110) (287,919) (284,379)

Proceeds from new borrowings 6(a) 0 1,300,000 1,300,000


financing activities (326,110) 1,012,081 1,015,621

Net increase (decrease) in cash held (1,125,311) 5,417,551 (381,210)

Cash at beginning of year 8,298,892 2,881,341 2,900,572

Cash and cash equivalents

at the end of the year 3 7,173,581 8,298,892 2,519,362


2021/22 2020/21 2020/21


$ $ $

OPERATING ACTIVITIES

Net current assets at start of financial year - surplus/(deficit) 2(a) 1,993,483 (284,030) 300,000

1,993,483 (284,030) 300,000

Revenue from operating activities (excluding rates)

Governance 100 7,050 100



Health 3,100 3,867 3,100


Housing 25,000 51,126 50,000



Transport 2,586,000 1,681,716 1,573,000



4,921,922 5,526,444 3,547,120

Expenditure from operating activities

Governance (650,855) (457,737) (700,439)

General purpose funding (718,373) (395,517) (721,636)

Law, order, public safety (271,354) (184,756) (264,519)

Health (348,876) (328,955) (342,383)

Education and welfare (572,282) (362,611) (566,987)

Housing (53,337) (177,020) (172,313)

Community amenities (661,138) (591,062) (654,631)

Recreation and culture (1,262,378) (1,188,379) (1,243,132)

Transport (6,014,529) (5,178,135) (4,711,161)

Economic services (1,325,014) (1,010,231) (1,348,400)

Other property and services (33,283) (456,277) (58,820)

(11,911,419) (10,330,680) (10,784,421)

Non-cash amounts excluded from operating activities 2(b) 2,644,010 2,420,621 2,116,745

Amount attributable to operating activities (2,352,004) (2,667,645) (4,820,556)

INVESTING ACTIVITIES

Non-operating grants, subsidies and contributions 3,524,078 2,719,631 3,926,125

Payments for property, plant and equipment 4(a) (3,573,594) (1,754,183) (3,952,200)


Proceeds from disposal of assets 4(b) 370,000 190,636 230,000

(2,787,559) (318,059) (1,975,175)

FINANCING ACTIVITIES


Proceeds from new borrowings 6(a) 0 1,300,000 1,300,000

Transfers to cash backed reserves (restricted assets) 7(a) (948,172) (1,727,466) (34,000)

Transfers from cash backed reserves (restricted assets) 7(a) 80,000 0 115,210

Amount attributable to financing activities (1,194,282) (715,385) 1,096,831

Budgeted deficiency before imposition of general rates (6,333,845) (3,701,089) (5,698,900)

Estimated amount to be raised from general rates 1 6,333,845 5,694,572 5,698,900

Net current assets at end of financial year - surplus/(deficit) 2(a) 0 1,993,483 0


2021/22 2020/21 2020/21


$ $ $

OPERATING ACTIVITIES

Net current assets at start of financial year - surplus/(deficit) 2 1,993,483 (284,030) 300,000

1,993,483 (284,030) 300,000

Revenue from operating activities (excluding rates)

Specified area and ex gratia rates 1(d) 0 0 0

Operating grants, subsidies and 9(a)

contributions 4,173,172 4,632,024 2,764,870

Fees and charges 8 507,450 741,497 448,550

Service charges 1(d) 0 0 0

Interest earnings 11(a) 50,100 94,123 45,200

Other revenue 11(b) 161,200 34,741 288,500

Profit on asset disposals 4(b) 30,000 24,059 0

4,921,922 5,526,444 3,547,120

Expenditure from operating activities

Employee costs (3,611,133) (3,554,371) (4,378,838)


Utility charges (355,100) (354,095) (324,400)

Depreciation on non-current assets 5 (2,522,010) (2,431,363) (2,318,700)

Interest expenses 11(d) (54,115) (55,306) (96,500)

Insurance expenses (180,830) (163,951) (150,145)


Loss on asset disposals 4(b) (152,000) (36,086) (92,000)

Loss on revaluation of non current assets 0 0 0

Reversal of prior year loss on revaluation of assets 0 0 0

(11,911,419) (10,330,680) (10,784,421)

Non-cash amounts excluded from operating activities 2(b) 2,644,010 2,420,621 2,116,745

Amount attributable to operating activities (2,352,004) (2,667,645) (4,820,556)

INVESTING ACTIVITIES


Payments for land held for resale 4(a) 0 0 0

Payments for investment property 4(a) 0 0 0

Payments for property, plant and equipment 4(a) (3,573,594) (1,754,183) (3,952,200)


Proceeds from disposal of assets 4(b) 370,000 190,636 230,000

Amount attributable to investing activities (2,787,559) (318,059) (1,975,175)

Non-cash amounts excluded from investing activities 2(c) 0 0 0

Amount attributable to investing activities (2,787,559) (318,059) (1,975,175)

FINANCING ACTIVITIES


Proceeds from new borrowings 6(b) 0 1,300,000 1,300,000

Transfers to cash backed reserves (restricted assets) 7(a) (948,172) (1,727,466) (34,000)

Transfers from cash backed reserves (restricted assets) 7(a) 80,000 0 115,210

Amount attributable to financing activities (1,194,282) (715,385) 1,096,831

Budgeted deficiency before general rates (6,333,845) (3,701,089) (5,698,900)

Estimated amount to be raised from general rates 1(a) 6,333,845 5,694,572 5,698,900

Net current assets at end of financial year - surplus/(deficit) 2 0 1,993,483 0


Rates 10

Net Current Assets 14

Reconciliation of cash 17

Asset Acquisitions 18

Asset Disposals 19

Asset Depreciation 20

Borrowings 21

Leases 23

Reserves 24

Fees and Charges 25

Grant Revenue 25

Revenue Recognition 26

Other Information 30

Trading Undertakings and Major Trading Undertakings 32

Interests in Joint Arrangements 33

Trust 34

Significant Accounting Policies - Other Information 35

1. RATES

(a) Rating Information

2021/22 2021/22 2021/22 2021/22 2020/21 2020/21

Number Budgeted Budgeted Budgeted Budgeted Actual Budget

of Rateable rate interim back total total total

RATE TYPE Rate in properties value revenue rates rates revenue revenue revenue

$ $ $ $ $ $ $ $

Differential general rate or general rate

GRV - Townsite 11.61000 177 2,389,980 277,477 0 0 277,477 277,454 277,827

GRV - Mining 9.30640 14 14,530,500 1,352,266 0 0 1,352,266 1,303,386 1,303,376

Unimproved valuations

UV - Pastoral 9.79000 15 649,186 63,555 0 0 63,555 63,555 63,537

UV - Mining 17.18100 718 22,931,326 3,939,831 367,715 0 4,307,546 3,721,648 3,760,594

UV - Shared Tenements 17.18100 46 1,285,444 220,852 0 0 220,852 212,917 177,954

Sub-Totals 970 41,786,436 5,853,982 367,715 0 6,221,697 5,578,960 5,583,288

Minimum

Minimum payment $

GRV - Townsite 315 48 15,857 15,120 0 0 15,120 14,805 14,805

GRV - Mining 315 1 20 315 0 0 315 315 315

Unimproved valuations

UV - Pastoral 315 3 3,000 945 0 0 945 945 945

UV - Mining 315 296 294,953 93,240 0 0 93,240 97,335 97,335

UV - Shared Tenements 158 16 4,287 2,528 0 0 2,528 2,212 2,212

Sub-Totals 364 318,117 112,148 0 0 112,148 115,612 115,612

1,334 42,104,553 5,966,130 367,715 0 6,333,845 5,694,572 5,698,900

Discounts (Refer note 1(d)) (225,371) (202,092) (190,000)

Total amount raised from general rates 6,108,474 5,492,480 5,508,900

All land (other than exempt land) in the Shire of Laverton is rated according to its Gross Rental Value (GRV) in townsites or Unimproved Value (UV) in the

remainder of the Shire of Laverton.

The general rates detailed for the 2021/22 financial year have been determined by Council on the basis of raising the revenue required to meet the deficiency between the

total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates and also considering the extent of any increase

in rating over the level adopted in the previous year.

The minimum rates have been determined by Council on the basis that all ratepayers must make a reasonable contribution to the cost of local government services/facilities.

Gross rental valuations

Gross rental valuations

1. RATES (CONTINUED)

(b) Interest Charges and Instalments - Rates and Service Charges

The following instalment options are available to ratepayers for the payment of rates and service charges.

Instalment Unpaid

Instalment plan rates

plan admin interest interest

Instalment options Date due charge rate rates

$ % %

Option one

Single full payment 06 September 2021

Option three

First instalment 06 September 2021

Second instalment 08 November 2021 5 2.5% 6.0%

Third instalment 10 January 2022 5 2.5% 6.0%

Fourth instalment 10 March 2022 5 2.5% 6.0%

2021/22 2020/21 2020/21

Budget Actual Budget

revenue revenue revenue

$ $ $

Instalment plan admin charge revenue 2,500 2,320 4,000

Instalment plan interest earned 5,000 4,795 5,000

Unpaid rates and service charge interest earned 20,000 55,523 15,000

Emergency Services Levy - Penalty Interest Received 100 329 100

27,600 62,638 24,100


(c) Objectives and Reasons for Differential Rating

Council has adopted differential rating to spread the rates burden equitably and at the same time maintain rating based on land zoning and land use.

Differential general rate

Description Reasons

Pastoral Leases (UV)

Mining Leases (UV)

Townsite (GRV)

Mining (GRV)

to achieve relativity to other rating codes, subject to annual

increases as part of ongoing rating needs.





to achieve relativity to other rating codes, subject to

annual increases as part of ongoing rating needs.

This classification covers mining leases in the

rural area except for several mine sites with

substantial accommodation villages and

processing plants and which are rated on gross

rental values.





ObjectsCharacteristics

This classification applies to all pastoral leases

within the Shire.

This classification applies to the Laverton town

site and covers land zoned as Residential,

Commercial, Community, Industrial, Mining

Tenement, Special Residential and Vacant.

This classification currently applies to mining

accommodation and processing plants not

otherwise classified as Mining (UV) - See

above.






(d) Specified Area Rate

The Shire did not raise specified area rates for the year ended 30th June 2022.

(d) Service Charges

The Shire did not raise service charges for the year ended 30th June 2022.

(d) Rates discounts

Rate or fee to which 2021/22 2020/21 2020/21

discount is granted Discount % Discount ($) Budget Actual Budget

$ $ $

Council Rates 5.0% 225,371 202,092 190,000

225,371 202,092 190,000

(e) Waivers or concessions

The Shire does not anticipate any waivers or concessions for the year ended 30th June 2022.

Circumstances in which discount is granted

All current rates and arrears paid in full by the due date

2. NET CURRENT ASSETS

2021/22 2020/21 2020/21


Note 30 June 2022 30 June 2021 30 June 2021

$ $ $

(a) Composition of estimated net current assets

Current assets

Cash and cash equivalents - unrestricted 3 964,580 2,275,599 501,469

Cash and cash equivalents - restricted 3 6,209,001 6,023,293 2,017,893

Receivables 929,337 929,337 (178,047)

Inventories 189,716 189,716 139,287

8,292,634 9,417,945 2,480,602

Less: current liabilities

Trade and other payables (635,072) (635,072) (229,307)

Contract liabilities (1,000,000) (1,000,000) 0

Unspent non-operating grant, subsidies and contributions liability (522,464) (522,464) 0

Short term borrowings 0 0 (1,299,997)

Long term borrowings 6 0 (326,110) (422,048)

Employee provisions (432,815) (432,815) 0

(2,590,351) (2,916,461) (1,951,352)

Net current assets 5,702,283 6,501,484 529,250

Less: Total adjustments to net current assets 2.(c) (5,702,283) (4,508,001) (529,250)

Net current assets used in the Rate Setting Statement 0 1,993,483 0

2. NET CURRENT ASSETS (CONTINUED)

EXPLANATION OF DIFFERENCE IN NET CURRENT ASSETS AND SURPLUS/(DEFICIT)

Items excluded from calculation of budgeted deficiency

(b) Operating activities excluded from budgeted deficiency

The following non-cash revenue or expenditure has been excluded 2021/22 2020/21 2020/21

from amounts attributable to operating activities within the Rate Setting Budget Actual BudgetStatement in accordance with Financial Management Regulation 32. Note 30 June 2022 30 June 2021 30 June 2021

$ $ $

Adjustments to operating activities

Less: Profit on asset disposals 4(b) (30,000) (24,059) 0

Add: Loss on disposal of assets 4(b) 152,000 36,086 92,000

Add: Depreciation on assets 5 2,522,010 2,431,363 2,318,700

Movement in current contract liabilities associated with restricted cash 0 (49,255) (293,955)

Non cash amounts excluded from operating activities 2,644,010 2,420,621 2,116,745

(c) Current assets and liabilities excluded from budgeted deficiency

The following current assets and liabilities have been excluded from the net current assets

used in the Rate Setting Statement in accordance with Financial Management Regulation 32

to agree to the surplus/(deficit) after imposition of general rates.

Adjustments to net current assets

Less: Unspent borrowings 6(c) 0 (682,464) 0

Less: Cash - restricted reserves 7 (4,686,537) (3,818,365) (2,017,893)

- Other liabilities [describe] (1,015,746) (333,282) 0

- Current portion of borrowings 0 326,110 1,299,997

- Current portion of employee benefit provisions held in reserve 0 0 188,646

Total adjustments to net current assets (5,702,283) (4,508,001) (529,250)

When calculating the budget deficiency for the purpose of Section 6.2 (2)(c) of the Local Government

Act 1995 the following amounts have been excluded as provided by Local Government (Financial

Management) Regulation 32 which will not fund the budgeted expenditure.

2 (d) NET CURRENT ASSETS (CONTINUED)

SIGNIFICANT ACCOUNTING POLICIES

CURRENT AND NON-CURRENT CLASSIFICATION TRADE AND OTHER RECEIVABLES

An asset or liability is classified as current if it Trade and other receivables include amounts due from

is expected to be settled within the next 12 months, ratepayers for unpaid rates and service charges and

being the Shire's operational cycle. In the case of other amounts due from third parties for goods sold and

liabilities where the Shire does not have the unconditional services performed in the ordinary course of business.

right to defer settlement beyond 12 months, such as

vested long service leave, the liability is classified Trade receivables are recognised at original invoice

as current even if not expected to be settled within amount less any allowances for uncollectible amounts

the next 12 months. Inventories held for trading are (i.e. impairment). The carrying amount of net trade

classified as current or non-current based on the receivables is equivalent to fair value as it is due for

Shire's intentions to release for sale. settlement within 30 days.

TRADE AND OTHER PAYABLES Trade receivables are held with the objective to collect

Trade and other payables represent liabilities for goods the contractual cash flows and therefore measures them

and services provided to the Shire prior to the end of the subsequently at amortised cost using the effective

financial year that are unpaid and arise when the interest rate method.

Shire of Laverton becomes obliged to make

future payments in respect of the purchase of these Due to the short term nature of current receivables, their

goods and services. The amounts are unsecured, are carrying amount is considered to be the same as their

recognised as a current liability and are normally paid fair value. Non-current receivables are indexed to

within 30 days of recognition. inflation, any difference between the face value and fair

value is considered immaterial.

PREPAID RATES

Prepaid rates are, until the taxable event has occurred The Shire applies the AASB 9 simplified approach to

(start of the next financial year), refundable at the request measuring expected credit losses using a lifetime

of the ratepayer. Rates received in advance are initially expected loss allowance for all trade receivables. To

recognised as a financial liability. When the taxable event measure the expected credit losses, rates receivable are

occurs, the financial liability is extinguished and the City separated from other trade receivables due to the

recognises revenue for the prepaid rates that have not difference in payment terms and security for rates

been refunded. receivable.

INVENTORIES PROVISIONS

General Provisions are recognised when the Shire has a present

Inventories are measured at the lower of cost and net legal or constructive obligation, as a result of past events,

realisable value. for which it is probable that an outflow of economic benefits

will result and that outflow can be reliably measured.

Net realisable value is the estimated selling price in the

ordinary course of business less the estimated costs of Provisions are measured using the best estimate of the

completion and the estimated costs necessary to make amounts required to settle the obligation at the end of the

the sale. reporting period.

Superannuation EMPLOYEE BENEFITS

The Shire of Laverton contributes to a Short-term employee benefits

number of superannuation funds on behalf of employees. Provision is made for the Shire's obligations for

short-term employee benefits. Short term employee

All funds to which the Shire of Laverton benefits are benefits (other than termination benefits)

contributes are defined contribution plans. that are expected to be settled wholly before 12 months

after the end of the annual reporting period in which the

LAND HELD FOR RESALE employees render the related service, including

Land held for development and sale is valued at the lower wages, salaries and sick leave. Short-term employee

of cost and net realisable value. Cost includes the cost of benefits are measured at the (undiscounted) amounts

acquisition, development, borrowing costs and holding expected to be paid when the obligation is settled.

costs until completion of development. Finance costs and

holding charges incurred after development is completed The Shire’s obligations for short-term employee benefits

are expensed. such as wages, salaries and sick leave are recognised

as a part of current trade and other payables in the

Gains and losses are recognised in profit or loss at the time statement of financial position. The Shire's obligations for

of signing an unconditional contract of sale if significant employees' annual leave and long service leave

risks and rewards, and effective control over the land, are entitlements are recognised as provisions in the statement

passed on to the buyer at this point. of financial position.

CONTRACT ASSETS CONTRACT LIABILITIES

A contract asset is the right to consideration in exchange An entity’s obligation to transfer goods or services to a

for goods or services the entity has transferred to a customer for which the entity has received consideration

customer when that right is conditioned on something (or the amount is due) from the customer. Grants to acquire

other than the passage of time. or construct recognisable non-financial assets to be

3. RECONCILIATION OF CASH

For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents, net of outstanding

bank overdrafts. Estimated cash at the end of the reporting period is as follows:

2021/22 2020/21 2020/21

Note Budget Actual Budget

$ $ $

Cash at bank and on hand 6,169,532 7,294,843 2,519,362

Term deposits 1,004,049 1,004,049 0

Total cash and cash equivalents 7,173,581 8,298,892 2,519,362

Held as

- Unrestricted cash and cash equivalents 964,580 2,275,599 501,469

- Restricted cash and cash equivalents 6,209,001 6,023,293 2,017,893

7,173,581 8,298,892 2,519,362

Restrictions

The following classes of assets have restrictions

imposed by regulations or other externally imposed

requirements which limit or direct the purpose for which

the resources may be used:

- Cash and cash equivalents 6,209,001 6,023,293 2,017,893

6,209,001 6,023,293 2,017,893

The restricted assets are a result of the following specific

purposes to which the assets may be used:

Reserves - cash/financial asset backed 7 4,686,537 3,818,365 2,017,893

Unspent borrowings 6(c) 0 682,464 0

Contract liabilities 1,000,000 1,000,000 (293,955)

Unspent non-operating grants, subsidies and contribution liabilities 522,464 522,464 293,955

6,209,001 6,023,293 2,017,893

Reconciliation of net cash provided by

operating activities to net result

Net result 2,868,426 3,609,967 2,387,724

Depreciation 5 2,522,010 2,431,363 2,318,700

(Profit)/loss on sale of asset 4(b) 122,000 12,027 92,000

(Increase)/decrease in receivables 0 (15,625) 0

Increase/(decrease) in payables 0 367,823 (293,955)

Increase/(decrease) in contract liabilities 0 1,000,000 0

Increase/(decrease) in unspent non-operating grants 0 49,255 0

Increase/(decrease) in employee provisions 0 (11,650) 0

Non-operating grants, subsidies and contributions (3,524,078) (2,768,886) (3,926,125)

Net cash from operating activities 1,988,358 4,674,274 578,344

SIGNIFICANT ACCOUNTING POLICES

CASH AND CASH EQUIVALENTS FINANCIAL ASSETS AT AMORTISED COST

Cash and cash equivalents include cash on hand, cash The Shire classifies financial assets at amortised cost

at bank, deposits available on demand with banks, other if both of the following criteria are met:

short term highly liquid investments that are readily - the asset is held within a business model whose

convertible to known amounts of cash and which are objective is to collect the contractual cashflows, and

subject to an insignificant risk of changes in value and - the contractual terms give rise to cash flows that

bank overdrafts. are solely payments of principal and interest.

Bank overdrafts are shown as short term borrowings in

current liabilities in Note 2 - Net Current Assets.

4. FIXED ASSETS

(a) Acquisition of Assets

The following assets are budgeted to be acquired during the year.

Housing

Recreation

and culture Transport

Economic

services

2021/22

Budget total

2020/21

Actual total

2020/21

Budget total

Asset class $ $ $ $ $ $ $

Property, Plant and Equipment

Buildings - non-specialised 1,067,138 0 300,000 1,468,456 2,835,594 1,480,880 3,030,000

Furniture and equipment 0 0 0 38,000 38,000 0 0

Plant and equipment 0 0 700,000 0 700,000 273,303 922,200

1,067,138 0 1,000,000 1,506,456 3,573,594 1,754,183 3,952,200

Infrastructure

Infrastructure - Roads 0 0 2,139,985 0 2,139,985 1,144,678 1,259,100

Infrastructure - Airport 0 0 500,880 0 500,880 0 300,000

Infrastructure - Other 0 467,178 0 0 467,178 329,465 620,000

Infrastructure - Parks & Ovals 0 0 0 0 0 0 0

Other infrastructure [describe] 0 0 0 0 0 0 0

0 467,178 2,640,865 0 3,108,043 1,474,143 2,179,100

Total acquisitions 1,067,138 467,178 3,640,865 1,506,456 6,681,637 3,228,326 6,131,300

A detailed breakdown of acquisitions on an individual asset basis can be found in the supplementary information attached to this budget document.


RECOGNITION OF ASSETS

Assets for which the fair value as at the date of acquisition is under $5,000 are not recognised as an asset

in accordance with Financial Management Regulation 17A (5). These assets are expensed immediately.

Where multiple individual low value assets are purchased together as part of a larger asset or collectively forming a larger asset

exceeding the threshold, the individual assets are recognised as one asset and capitalised.

Reporting program

4. FIXED ASSETS

(b) Disposals of Assets

The following assets are budgeted to be disposed of during the year.

2021/22

Budget

Net Book

Value

2021/22

Budget

Sale

Proceeds

2021/22

Budget

Profit

2021/22

Budget

Loss

2020/21

Actual

Net Book

Value

2020/21

Actual

Sale

Proceeds

2020/21

Actual

Profit

2020/21

Actual

Loss

2020/21

Budget

Net Book

Value

2020/21

Budget

Sale

Proceeds

2020/21

Budget

Profit

2020/21

Budget

Loss

$ $ $ $ $ $ $ $ $ $ $ $

By Program

Housing 0 0 0 0 64,050 40,909 0 (23,141) 65,000 40,000 0 (25,000)

Transport 492,000 370,000 30,000 (152,000) 49,945 37,000 0 (12,945) 163,000 100,000 0 (63,000)

Other property and services 0 0 0 0 88,668 112,727 24,059 0 94,000 90,000 0 (4,000)

492,000 370,000 30,000 (152,000) 202,663 190,636 24,059 (36,086) 322,000 230,000 0 (92,000)

By Class

Property, Plant and Equipment

Buildings - non-specialised 0 0 0 0 64,050 40,909 0 (23,141) 65,000 40,000 0 (25,000)

Plant and equipment 492,000 370,000 30,000 (152,000) 138,613 149,727 24,059 (12,945) 257,000 190,000 0 (67,000)

492,000 370,000 30,000 (152,000) 202,663 190,636 24,059 (36,086) 322,000 230,000 0 (92,000)

A detailed breakdown of disposals on an individual asset basis can be found in the supplementary information attached to this budget document.


GAINS AND LOSSES ON DISPOSAL

Gains and losses on disposals are determined by comparing proceeds with the carrying amount.

These gains and losses are included in profit or loss in the period which they arise.

5. ASSET DEPRECIATION

2021/22 2020/21 2020/21


$ $ $

By Program

Governance 230 199 0


Health 7,150 6,541 5,000


Housing 55,200 49,514 32,400



Transport 2,022,150 1,986,898 1,883,000



2,522,010 2,431,363 2,318,700

By Class

Buildings - non-specialised 259,000 206,540 131,300

Furniture and equipment 16,050 14,718 0

Plant and equipment 378,500 340,955 295,000

Infrastructure - Roads 1,505,210 1,552,107 1,500,000

Infrastructure - Airport 151,110 138,493 58,000

Infrastructure - Other 212,140 178,550 334,400

2,522,010 2,431,363 2,318,700


DEPRECIATION AMORTISATION

The depreciable amount of all fixed assets including buildings The depreciable amount of all intangible assets with a finite useful

but excluding freehold land, are depreciated on a straight-line life, are depreciated on a straight-line basis over the individual

basis over the individual asset’s useful life from the time the asset’s useful life from the time the asset is held for use.

asset is held ready for use. Leasehold improvements are

depreciated over the shorter of either the unexpired period of The assets residual value of intangible assets is considered to be

the lease or the estimated useful life of the improvements. zero and useful live and amortisation method are reviewed at the

end of each financial year.

The assets residual values and useful lives are reviewed, and

adjusted if appropriate, at the end of each reporting period. Amortisation is included within Depreciation on non-current

assets in the Statement of Comprehensive Income.

An asset’s carrying amount is written down immediately to its

recoverable amount if the asset’s carrying amount is greater

than its estimated recoverable amount.

Major depreciation periods used for each class of depreciable

asset are:

Buildings - non-specialised 30 to 50 years

Buildings - specialised 50 to 80 years

Furniture and equipment 4 to 10 years

Plant and equipment 5 to 15 years

Infrastructure - Roads

Infrastructure - Airport 20 years

Infrastructure - Other 80 years

Infrastructure - Parks & Ovals 30 to 75 years

10 to 60 Years

Right of use - land

Right of use - buildings

Right of use - plant and equipment Based on the remaining lease

Right of use - furniture and fittings

Right of use - [describe]

Intangible assets - rehabilitation costs 40 years

6. INFORMATION ON BORROWINGS

(a) Borrowing repayments

Movement in borrowings and interest between the beginning and the end of the current financial year.

2021/22 2021/22 Budget 2021/22 2020/21 2020/21 Actual 2020/21 2020/21 2020/21 Budget 2020/21

Budget Budget Budget Principal Budget Actual Actual Actual Principal Actual Budget Budget Budget Principal Budget

Loan Interest Principal New Principal outstanding Interest Principal New Principal outstanding Interest Principal New Principal outstanding Interest

Purpose Number Institution Rate 1 July 2021 Loans Repayments 30 June 2022 Repayments 1 July 2020 Loans Repayments 30 June 2021 Repayments 1 July 2020 Loans Repayments 30 June 2021 Repayments

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Housing

Executive Housing 79B WATC 6.14% 0 0 0 0 31,898 (31,898) 0 (2,476) 31,898 (31,898) 0 (3,000)

Burt Street Units 81 WATC 4.72% 140,125 (44,547) 95,578 (7,200) 182,642 (42,517) 140,125 (7,998) 182,642 (42,517) 140,125 (10,500)

DCEO House 82 WATC 3.04% 194,384 (23,448) 170,936 (7,130) 217,135 (22,751) 194,384 (7,100) 217,135 (22,752) 194,383 (9,000)

Recreation and culture

Community Hub 83 WATC 3.04% 427,645 (51,586) 376,059 (15,810) 477,697 (50,052) 427,645 (17,277) 477,697 (50,053) 427,644 (18,000)

Economic services

Underground Power 80 WATC 3.98% 167,842 (82,268) 85,574 (7,465) 246,931 (79,089) 167,842 (10,538) 246,931 (79,089) 167,842 (13,000)

GB Visitor Centre Expan. 84 WATC 1.12% 1,238,388 (124,261) 1,114,127 (15,510) 0 1,300,000 (61,612) 1,238,388 (9,917) 0 1,300,000 (58,070) 1,241,930 (16,000)

2,168,384 0 (326,110) 1,842,274 (53,115) 1,156,303 1,300,000 (287,919) 2,168,384 (55,306) 1,156,303 1,300,000 (284,379) 2,171,924 (69,500)

2,168,384 0 (326,110) 1,842,274 (53,115) 1,156,303 1,300,000 (287,919) 2,168,384 (55,306) 1,156,303 1,300,000 (284,379) 2,171,924 (69,500)

All borrowing repayments, other than self supporting loans, will be financed by general purpose revenue.

6. INFORMATION ON BORROWINGS

(b) New borrowings - 2021/22

The Shire does not intend to undertake any new borrowings for the year ended 30th June 2022

(c) Unspent borrowings

Loan Details

Purpose of the

loan

Year loan

taken

Amount

b/fwd.

Amount used

2021/22

Budget

New loans

unspent at 30

June 2022

Amount as

at 30 June

2022

$ $ $ $

2020 682,464 682,464 0 0

682,464 682,464 0 0

(d) Credit Facilities

2021/22 2020/21 2020/21


$ $ $

Undrawn borrowing facilities

credit standby arrangements

Bank overdraft limit 500,000 500,000 2,500,000

Bank overdraft at balance date 0 0 0

Credit card limit 25,000 25,000 25,000

Credit card balance at balance date 0 (2,978) 0

Total amount of credit unused 525,000 522,022 2,525,000

Loan facilities

Loan facilities in use at balance date 1,842,274 2,168,384 2,171,924

Overdraft details

Purpose

overdraft was

established

Year

overdraft

established

Amount

b/fwd 1 July

2021

2021/22

Budgeted

Increase/

(Decrease)

Amount as at

30th June 2022

$ $ $

NAB - Kalgoorlie Base cash flow

support

2019 500,000 0 500,000

500,000 0 500,000


BORROWING COSTS

Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or

production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset until such time as

the asset is substantially ready for its intended use or sale.

GB Visitor Centre

Expan.

GB Visitor Centre

Expan.

7. LEASE LIABILITIES

Council has no lease liabilities at 30 June 2021 and does not plan to have

any lease liabilities at 30 June 2022.


LEASES

At the inception of a contract, the Shire assesses whether the contract is, or contains, a lease.

A contract is, or contains, a lease if the contract conveys the right to control the use of an

identified asset for a period of time in exchange for consideration.

At the commencement date, a right-of-use asset is recognised at cost and a lease liability.

at the present value of the lease payments that are not paid at that date. The lease payments

are discounted using the interest rate implicit in the lease, if that rate can be readily determined.

If that rate cannot be readily determined, the Shire uses its incremental borrowing rate.

LEASE LIABILITIES

The present value of future lease payments not paid at the

reporting date discounted using the incremental borrowing

rate where the implicit interest rate in the lease is not

readily determined.

7. CASH BACKED RESERVES

(a) Cash Backed Reserves - Movement

2021/22 2021/22 2021/22 2020/21 2020/21 2020/21 2020/21 2020/21 2020/21

Budget 2021/22 Budget Budget Actual 2020/21 Actual Actual Budget 2020/21 Budget Budget

Opening Budget Transfer Closing Opening Actual Transfer Closing Opening Budget Transfer Closing

Balance Transfer to (from) Balance Balance Transfer to (from) Balance Balance Transfer to (from) Balance

$ $ $ $ $ $ $ $ $ $ $ $

(a) Leave Reserve 339,706 1,780 341,486 187,909 151,797 339,706 188,646 1,797 190,443

(b) Plant & Equipment Reserve 155,495 65,814 221,309 154,022 1,473 155,495 154,626 1,474 (40,210) 115,890

(c) Airport Reserve 93,493 490 93,983 34,420 59,073 93,493 34,555 14,329 48,884

(d) Infrastructure (Roads, Floodways,

etc.) Reserve951,449 4,984 956,433 693,921

257,528

951,449

696,643 6,638

703,281

(e) Council Building Reserve 1,036,606 5,430 (80,000) 962,036 1,020,627 15,979 1,036,606 1,024,633 9,762 (75,000) 959,395

(f) Lake Wells Road Reserve 1,041,616 668,627 1,710,243 0 1,041,616 1,041,616 0 0 0

(g) Community Projects Reserve *** 200,000 201,047 401,047 0 200,000 200,000 0 0 0

3,818,365 948,172 (80,000) 4,686,537 2,090,899 1,727,466 0 3,818,365 2,099,103 34,000 (115,210) 2,017,893

(b) Cash Backed Reserves - Purposes

In accordance with Council resolutions in relation to each reserve account, the purpose for which the reserves are set aside are as follows:

Anticipated

Reserve name date of use Purpose of the reserve

(a) Leave Reserve Ongoing

(b) Plant & Equipment Reserve Ongoing

(c) Airport Reserve Ongoing

(d)Infrastructure (Roads, Floodways,

etc.) ReserveOngoing

(e) Council Building Reserve Ongoing

(f) Lake Wells Road Reserve Ongoing

(g) Community Projects Reserve *** Ongoing

to fund annual, RDO and and long service leave requirements.

to be used for the purchase of major plant.

to be used to fund Community Projects throughout the Shire of Laverton as diesignated by Council.

to be used to fund roadworks - maintenance, renewal & construction along and adjacent to Lake Wells Road.

to be used to maintain and construct buildings owned by the Shire of Laverton.

to be used for the upkeep and major improvements/re-sealing programmes for the roads within the Shire of Laverton.

to be used for the upkeep and major upgrade works to the Laverton Airport.

8. FEES & CHARGES REVENUE2021/22 2020/21 2020/21


$ $ $

Governance 0 0 4,500

General purpose funding 2,750 2,398 0

Law, order, public safety 1,000 675 1,200

Health 100 315 100

Housing 20,000 42,560 30,000



Transport 270,000 450,334 200,000



507,450 741,497 448,550

9. GRANT REVENUE

2021/22 2020/21 2020/21


By Program: $ $ $

(a) Operating grants, subsidies and contributions




Housing 5,000 6,503 20,000


Transport 2,281,000 1,200,006 1,163,000



4,173,172 4,632,024 2,764,870

(b) Non-operating grants, subsidies and contributions

Law, order, public safety 0 204,930 670,000

Housing 1,067,138 0 0


Transport 1,303,770 1,530,789 1,604,170

Economic services 765,992 956,602 1,561,955

3,524,078 2,719,631 3,926,125

Total grants, subsidies and contributions 7,697,250 7,351,655 6,690,995

10. REVENUE RECOGNITION


Recognition of revenue is dependant on the source of revenue and the associated terms and conditions associated with each source

of revenue and recognised as follows:

Revenue

Category

Nature of goods and

services

When

obligations

typically

satisfied

Payment

terms

Returns/Refunds/

Warranties

Determination of

transaction price

Allocating

transaction

price

Measuring

obligations

for returns

Revenue

recognition

Rates General Rates Over time Payment dates

adopted by

Council during

the year

None Adopted by

council annually

When taxable

event occurs

Not applicable When rates notice is

issued

Specified area

rates

Rates charge for specific

defined purpose

Over time Payment dates

adopted by

Council during

the year

Refund in event

monies are

unspent

Adopted by

council annually

When taxable

event occurs


issued

Service charges Charge for specific service Over time Payment dates

adopted by

Council during

the year

Refund in event

monies are

unspent

Adopted by

council annually

When taxable

event occurs


issued

Grant contracts

with customers

Community events, minor

facilities, research, design,

planning evaluation and

services

Over time Fixed terms

transfer of

funds based on

agreed

milestones and

reporting

Contract obligation

if project not

complete

Set by mutual

agreement with

the customer

Based on the

progress of

works to match

performance

obligations

Returns

limited to

repayment of

transaction

price of terms

breached

Output method

based on project

milestones and/or

completion date

matched to

performance

obligations as inputs

are shared

Grants, subsidies

or contributions

for the

construction of

non-financial

assets

Construction or acquisition

of recognisable non-

financial assets to be

controlled by the local

government

Over time Fixed terms

transfer of

funds based on

agreed

milestones and

reporting

Contract obligation

if project not

complete

Set by mutual

agreement with

the customer

Based on the

progress of

works to match

performance

obligations

Returns

limited to

repayment of

transaction

price of terms

breached

Output method

based on project

milestones and/or

completion date

matched to

performance

obligations as inputs

are shared





Revenue

Category

Nature of goods and

services

When

obligations

typically

satisfied

Payment

terms

Returns/Refunds/

Warranties

Determination of

transaction price

Allocating

transaction

price

Measuring

obligations

for returns

Revenue

recognition

Grants with no

contractual

commitments

General appropriations

and contributions with no

specific contractual

commitments

No

obligations

Not applicable Not applicable Cash received On receipt of

funds

Not applicable When assets are

controlled

Licences/

Registrations/

Approvals

Building, planning,

development and animal

management, having the

same nature as a licence

regardless of naming.

Single point

in time

Full payment

prior to issue

None Set by State

legislation or

limited by

legislation to the

cost of provision

Based on timing

of issue of the

associated rights

No refunds On payment and

issue of the licence,

registration or

approval

Pool inspections Compliance safety check Single point

in time

Equal

proportion

based on an

equal annually

fee

None Set by State

legislation

Apportioned

equally across

the inspection

cycle

No refunds After inspection

complete based on a

4 year cycle

Other inspections Regulatory Food, Health

and Safety

Single point

in time

Full payment

prior to

inspection

None Set by State

legislation or

limited by

legislation to the

cost of provision

Applied fully on

timing of

inspection

Not applicable Revenue recognised

after inspection event

occurs

Waste

management

collections

Kerbside collection service Over time Payment on an

annual basis in

advance

None Adopted by

council annually

Apportioned

equally across

the collection

period

Not applicable Output method

based on regular

weekly and

fortnightly period as

proportionate to

collection service





Revenue

Category

Nature of goods and

services

When

obligations

typically

satisfied

Payment

terms

Returns/Refunds/

Warranties

Determination of

transaction price

Allocating

transaction

price

Measuring

obligations

for returns

Revenue

recognition

Waste

management

entry fees

Waste treatment,

recycling and disposal

service at disposal sites

Single point

in time

Payment in

advance at

gate or on

normal trading

terms if credit

provided

None Adopted by

council annually

Based on timing

of entry to facility

Not applicable On entry to facility

Airport landing

charges

Permission to use facilities

and runway

Single point

in time

Monthly in

arrears

None Adopted by

council annually

Applied fully on

timing of

landing/take-off

Not applicable On landing/departure

event

Property hire and

entry

Use of halls and facilities Single point

in time

In full in

advance

Refund if event

cancelled within 7

days

Adopted by

council annually

Based on timing

of entry to facility

Returns

limited to

repayment of

transaction

price

On entry or at

conclusion of hire

Memberships Gym and pool

membership

Over time Payment in full

in advance

Refund for unused

portion on

application

Adopted by

council annually

Apportioned

equally across

the access

period

Returns

limited to

repayment of

transaction

price

Output method Over

12 months matched

to access right

Fees and charges

for other goods

and services

Cemetery services, library

fees, reinstatements and

private works

Single point

in time

Payment in full

in advance

None Adopted by

council annually

Applied fully

based on timing

of provision

Not applicable Output method

based on provision of

service or completion

of works





Revenue

Category

Nature of goods and

services

When

obligations

typically

satisfied

Payment

terms

Returns/Refunds/

Warranties

Determination of

transaction price

Allocating

transaction

price

Measuring

obligations

for returns

Revenue

recognition

Sale of stock Aviation fuel, kiosk and

visitor centre stock

Single point

in time

In full in

advance, on 15

day credit

Refund for faulty

goods

Adopted by

council annually,

set by mutual

agreement

Applied fully

based on timing

of provision

Returns

limited to

repayment of

transaction

price

Output method

based on goods

Commissions Commissions on licencing

and ticket sales

Over time Payment in full

on sale

None Set by mutual

agreement with

the customer

On receipt of

funds

Not applicable When assets are

controlled

Reimbursements Insurance claims Single point

in time

Payment in

arrears for

claimable event

None Set by mutual

agreement with

the customer

When claim is

agreed

Not applicable When claim is

agreed

11. OTHER INFORMATION

2021/22 2020/21 2020/21


$ $ $

The net result includes as revenues

(a) Interest earnings

Investments

- Reserve funds 20,000 11,796 20,000

- Other funds 5,000 21,680 5,200

Other interest revenue (refer note 1b) 25,100 60,647 20,000

50,100 94,123 45,200

(b) Other revenue

Reimbursements and recoveries 0 (186,246) 0

Other 161,200 220,987 288,500

161,200 34,741 288,500

The net result includes as expenses

(c) Auditors remuneration

Audit services 60,000 53,150 60,000

60,000 53,150 60,000

(d) Interest expenses (finance costs)

Borrowings (refer Note 6(a)) 53,115 55,306 69,500

Other 1,000 0 27,000

54,115 55,306 96,500

(e) Elected members remuneration

Meeting fees 114,569 96,000 100,000

President’s allowance 30,000 24,000 24,000

Deputy President's allowance 7,500 6,000 6,000

Travel and accommodation expenses 10,000 3,746 10,000

162,069 129,746 140,000

11. OTHER INFORMATION

2021/22 2020/21 2020/21


$ $ $

(e) Elected members remuneration break-down

Shire President

President's allowance 30,000 24,000 24,000

Meeting attendance fees 28,642 24,000 25,000

Travel and accommodation expenses 4,000 3,223 4,000

62,642 51,223 53,000

Deputy President

Deputy President's allowance 7,500 6,000 6,000


Travel and accommodation expenses 1,000 0 1,000

22,821 18,000 19,500

Councillor 3



15,321 12,000 13,500

Councillor 4



15,321 12,000 13,500

Councillor 5



15,321 12,000 13,500

Councillor 6



15,321 12,000 13,500

Councillor 7



15,321 12,523 13,500

(f) Write offs

General rate 15,000 1,591 20,000

Fees and charges 1,000 0 1,000

16,000 1,591 21,000

(g) Low Value lease expenses

Gymnasium equipment 12,500 10,285 7,500

12,500 10,285 7,500

12. MAJOR LAND TRANSACTIONS

13. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS

It is not anticipated that Council will be party to any major land transactions during 2021/22.

It is not anticipated that Council will be party to any trading undertakings or major trading undertakings during 2021/22.

13. INTERESTS IN JOINT ARRANGEMENTS

2021/22 2020/21 2020/21


$ $ $

Non-current assets

Land and Buildings at valuations (2017) 75,500 75,500 75,500

Less: accumulated depreciation (7,510) (7,510) (7,510)

67,990 67,990 67,990

Non-current assets

Plant and machinery at valuation (2016) 4,182 4,182 4,182


2,764 2,764 2,764

Non-current assets

Furniture and equipment at valuation (2016) 8,204 8,204 8,204


6,784 6,784 6,784

Non-current assets

Light vehicles at valuation (2016) 3,200 3,200 3,200

Less: accumulated depreciation (870) (870) (870)

2,330 2,330 2,330

79,868 79,868 79,868


INTERESTS IN JOINT ARRANGEMENTS

Separate joint venture entities providing joint venturers with an interest to net assets are

classified as a joint venture and accounted for using the equity method.

Joint venture operations represent arrangements whereby joint operators maintain direct

interests in each asset and exposure to each liability of the arrangement. The

Shire of Laverton’s interests in the assets liabilities revenue and expenses of joint

operations are included in the respective line items of the financial statements.

The Shire together with the City of Kalgoorlie-Boulder and the Shires of Coolgardie, Dundas, Esperance, Leonora,

Menzies, Ngaanyatjarraku, Ravensthorpe and Wiluna have a joint venture arrangement with regard to the provision

of a regional records service. The assets included in the joint venture are recorded at Council's one-tenth share

and are as follows:

Joint arrangements represent the contractual sharing of control between parties in a

business venture where unanimous decisions about relevant activities are required.

14. TRUST FUNDS

Funds held at balance date which are required by legislation to be credited to the trust fund and which

are not included in the financial statements are as follows:

Estimated Estimated Estimated

Balance amounts amounts balance

Detail 30 June 2021 received paid 30 June 2022

$ $ $ $

Unclaimed Monies 1,778 (1,778) 0

Dept. of Transport 11,523 100,000 (111,523) 0

13,301 100,000 (113,301) 0

15. SIGNIFICANT ACCOUNTING POLICIES - OTHER

INFORMATION

GOODS AND SERVICES TAX (GST) ROUNDING OFF FIGURES

Revenues, expenses and assets are recognised net of the All figures shown in this statement are rounded to the

amount of GST, except where the amount of GST incurred nearest dollar.

is not recoverable from the Australian Taxation Office

(ATO). COMPARATIVE FIGURES

Where required, comparative figures have been

Receivables and payables are stated inclusive of GST adjusted to conform with changes in presentation for

receivable or payable. The net amount of GST recoverable the current financial year.

from, or payable to, the ATO is included with receivables or

payables in the statement of financial position. BUDGET COMPARATIVE FIGURES

Unless otherwise stated, the budget comparative

Cash flows are presented on a gross basis. The GST figures shown in the budget relate to the original

components of cash flows arising from investing or budget estimate for the relevant item of disclosure.

financing activities which are recoverable from, or payable

to, the ATO are presented as operating cash flows.

CRITICAL ACCOUNTING ESTIMATES

The preparation of a budget in conformity with Australian

Accounting Standards requires management to make

judgements, estimates and assumptions that effect the

application of policies and reported amounts of assets and

liabilities, income and expenses.

The estimates and associated assumptions are based on

historical experience and various other factors that are

believed to be reasonable under the circumstances; the

results of which form the basis of making the judgements

about carrying values of assets and liabilities that are not

readily apparent from other sources. Actual results may

differ from these estimates.

2021/2022 SCHEDULE OF FEES & CHARGES

TABLE OF CONTENTS

FEES AND CHARGES CATEGORY PAGE NO

GOVERNANCE Photocopying 37

Rates Payment Arrangements 37

Rate Enquiries 37

Electoral Rolls 37

Sale of Documents 37

Payment Related Fees 37

LAW ORDER & PUBLIC SAFETY Fire Prevention 38

Impounding and Other Fees - Dogs 38

Dog Registration 38

Impounding and Other Fees - Cats 39

Cat Registration 39

EDUCATION & WELFARE Community Bus Hire 40

COMMUNITY AMENITIES Sanitation Charges 41

Rubbish Bins 41

Sewerage 41

Liquid Waste Disposal 41

Waste Disposal Fees 41

Food Businesses 41

Town Planning 42

Cemetery Charges 43

RECREATION & CULTURE Laverton Hall 44

Community Gymnasium 44

Oval Hire 45

Trading in a Public Place 45

Library Charges 45

Swimming Pool 46

TRANSPORT Airport Landing Fees 47

Fuel Delivery 47

Crossovers 47

ECONOMIC SERVICES Community Resource Centre 48/49

Great Beyond 49

Historic Police Complex 49

Building Application Fees 50/51

OTHER PROPERTY & SERVICES Private Works 52

GOVERNANCE

Photocopying- (To be directed to the CRC for Printing in the first instance)

Photocopying A4 – black & white 0.27 0.03 0.30

Photocopying A4 – double sided 0.45 0.05 0.50

Photocopying A4 – colour 0.64 0.06 0.70

Photocopying A4 – colour double sided 1.00 0.10 1.10

Photocopying A3 – black & white 0.45 0.05 0.50

Photocopying A3 – double sided black and white 0.64 0.06 0.70

Photocopying A3 – colour 1.00 0.10 1.10

Photocopying A3 – colour double sided 1.50 0.15 1.65

Fax (within Australia) per page sending & receiving 0.91 0.09 1.00

Fax (international) per page sending & receiving 1.82 0.18 2.00

Rates Payment Arrangements

Rates payment arrangement – administration fee 5.00 N/A 5.00

Rates Enquiries (AS INSTRUCTED BY LANDGATE, THEY WILL ATTEND TO THESE MATTERS (Landgate undertake the enquiries on behalf of council, charge the customer and remit funds to the council once transaction complete)

Account enquiries incl. reprint of rate notice (per assessment) 11.00 N/A 11.00

Account enquiries incl. Orders & Requisitions (per assessment) 75.00 N/A 75.00

Copy of Rate Book 122.00 N/A 122.00

Extract of Rate Book (per page) located by Council Staff 11.00 N/A 11.00

Electoral Rolls

Electoral Rolls 9.09 0.91 10.00

Sale of Documents

Hard copy of Council documents taken from Council Offices such as agenda, minutes, budget, annual report etc.

18.18 1.92 20.00

Payment Related Fees

Returned Cheque Administration Fee 20.00 2.00 22.00

LAW, ORDER AND PUBLIC SAFETY

Fire Prevention

Emergency Services Levy (in accordance with the Fire and Emergency Services Act 1998)

ESL CATEGORY

ESL RATE (Per $GRV)

MINIMUM AND MAXIMUM ESL CHARGES BY

PROPERTY USE

RESIDENTIAL, FARMING AND VACANT LAND

COMMERCIAL, INDUSTRIAL AND MISCELLANEOUS

MINIMUM MAXIMUM MINIMUM MAXIMUM

4 $0.005424 $88 $156 $88 $89,000

5 Fixed Charge $88

Mining Tenements

Fixed Charge $88

Impounding and Other Fees – Dogs (as set by Dog Local Law)

For the seizure or impounding of a dog 40.00 4.00 44.00

For the transporting of a seized dog back to owner 10.00 1.00 11.00

For the sustenance and maintenance of a dog in the pound (per day or part thereof)

10.00 1.00 11.00

For the destruction of a dog 20.00 2.00 22.00

Kennel licence fee per year or part thereof 50.00 N/A 50.00

Dog trap bond (refundable) 50.00 N/A 50.00

Dog trap hire 10.00 1.00 11.00

Dog Registration (Set by Dog Regulations 2013)

Registration fees unless a concessional rate applies -

Unsterilised or dangerous dog for 1 Year 50.00 N/A 50.00

Unsterilised dog for 3 Years 120.00 N/A 120.00

Sterilised dog for 1 Year 20.00 N/A 20.00

Sterilised dog for 3 Years 42.50 N/A 42.50

Sterilised dog for lifetime 100.00 N/A 100.00

Unsterilised dog for lifetime 250.00 N/A 250.00

Concessions -

Pensioner’s rate – 50% of above fees

Working dog – 25% of above fees

Registration after 31 May in every year – 50% of 1 Year fee

Impounding and Other Fees – Cats (as set by Cat Local Law)

For the seizure or impounding of a cat 40.00 4.00 44.00

For the transporting of a seized cat back to owner 10.00 1.00 11.00

For the sustenance and maintenance of a cat in the Cat Management Facility (per day or part thereof)

10.00 1.00 11.00

For the destruction of a cat 20.00 2.00 22.00

Cat trap bond (refundable) 50.00 N/A 50.00

Cat trap hire 10.00 1.00 11.00

Cat Registration (Set by Cat Regulations 2012)

Registration 1 Year 20.00 N/A 20.00

Registration after May 31 (6 months or less) 10.00 N/A 10.00

Registration 3 Years 42.50 N/A 42.50

Registration - Lifetime 100.00 N/A 100.00

Breeding cat application fee 100.00 N/A 100.00

EDUCATION AND WELFARE

Community Bus Hire

All hire of the Community Bus must be approved by the CEO prior to payment of fees.

Cash deposit/bond 200.00 N/A 200.00

Standard per kilometre fee no matter which roads are travelled on.

1.36 0.14 1.50

NOTES:

The bus is only covered for hire to Community Groups under the Shire of Laverton insurance agreement. Any hire outside these parameters will require the hirer to produce evidence of carrying their own insurance cover to the satisfaction of the Chief Executive Officer.

In the case of a motor vehicle accident where the hirer is proven to be negligent, the hirer is responsible for the first $500 (plus GST) arising out of an insurance claim to cover Council’s $500 (plus GST) excess. In all other circumstances, Council will cover the excess.

COMMUNITY AMENITIES

Sanitation Charges

Domestic and Commercial – per bin per service 238.00 N/A 238.00

Domestic Collection Service to Mount Margaret (based on 9.64 per weekly collection per bin per annum with a travelling component added being for fuel, wear and tear, wages) – Subject to annual Perth CPI Increase during budget deliberations. CPI increases for 20/21 1.2% and 21/22 -2.6% respectively – figures from Differential rates – objects and reasons.

520.32 N/A 520.32

Rubbish Bins

Sale of rubbish bins 120.00 12.00 132.00

Sewerage (Set by Health (Treatment of Sewage & Disposal of Effluent & Liquid Waste) Regulations 1974) – Schedule 1

Local Government application fee 118.00 N/A 118.00

Health Department of WA application fee

a) with a Local Government Report 51.00 N/A 51.00

b) without a Local Government Report 110.00 N/A 110.00

Local Government Report fee (This fee is set by Council) 110.00 N/A 110.00

Fee for the grant of a permit to use an apparatus 118.00 N/A 118.00

NOTE: All fees (except for the Health Department of WA application fee) should be made payable to the Shire of Laverton.

Liquid Waste Disposal

Liquid waste - disposal from other than Laverton town site (per litre)

0.027 0.003 0.03

Waste Disposal Fees

Per truck load (10m³) deposited at refuse site 100.00 10.00 110.00

Asbestos (per tonne) 80.00 8.00 88.00

Food Businesses (Fee sanctioned by s.110(4)(b) of the Food Act 2008)

Registration of a food business 100.00 N/A 100.00

Renewal of registration of a food business 50.00 N/A 50.00

Town Planning (per application) (In accordance with Planning and Development Regulations 2009)

a) development is not more than $50,000 147.00 N/A 147.00

b) development is more than $50,000 but not more than $500,000)

0.32% of estimated cost of development

c) development is more than $500,000 but not more than $2.5 million

1,700 + 0.257% for every $1 in excess of $500,000

d) development is more than $2.5 million but not more than $5 million

7,161 + 0.206% for every $1 in excess of $2.5M

e) development is more than $5 million but not more than $21.5 million

12,633 + 0.123% for every $1 in excess of $5M

f) development is more than $21.5 million 34,196.00 N/A 34,196.00

Subdivision Clearance

a) not more than 5 lots 73.00 N/A 73.00

b) more than 5 lots but not more than 195 lots $73 per lot for the first 5 lots and then $35 per lot

Home Occupation

a) initial fee AND: if the home occupation has commenced, an

additional amount of $444 by way of penalty 222.00 N/A 222.00

b) renewal fee AND: if the approval to be renewed has expired, an

additional amount of $146 by way of penalty 73.00 N/A 73.00

Application for change of use/continuation of a non-conforming use (where development is not occurring) AND: if the change of use or the alteration or extension or change of the non-conforming use has commenced, an additional amount of $590 by way of penalty

295.00 N/A 295.00

Issue of zoning certificate 73.00 N/A 73.00

Replying to a property settlement questionnaire 73.00 N/A 73.00

Issue of written planning advice 73.00 N/A 73.00

Scheme amendments As per Part 7 Division 2, Planning and Development

Regulations 2009

Plan’s assessment As per Part 7 Division 2, Planning and Development

Regulations 2009

Strata Title - Preliminary determination (As set by Strata Titles General Regulations 1996)

100.00 N/A 100.00

Cemetery Charges (Any revised fee or charge will come into effect 14 days after notice has been published in the Government Gazette (Cemeteries Act 1986 (s.53))

On application for an "Order for Burial" the following fees shall be payable in advance:

Grave Preparation and Burial Fee

Standard burial 900.00 90.00 990.00

Infant/stillborn burial 830.00 83.00 913.00

2nd Interment in Existing Grave

Standard burial 600.00 60.00 660.00

Infant/stillborn burial 415.00 41.50 456.50

For each interment without due notice 200.00 20.00 220.00

For copy of "Grant of Right of Burial" 20.00 2.00 22.00

Re-opening grave for exhumation 450.00 45.00 495.00

Re-interment in new grave after exhumation 900.00 90.00 990.00

Miscellaneous

For permission to erect a headstone or monument 50.00 5.00 55.00

For permission to erect a brick grave 50.00 5.00 55.00

For permission to erect a vault 50.00 5.00 55.00

For permission to erect a nameplate 25.00 2.50 27.50

For permission to enclose with kerbing 25.00 2.50 27.50

Undertaker's Annual License Fee 100.00 N/A 100.00

RECREATION AND CULTURE

Laverton Hall

Bonds

Key bond 50.00 N/A 50.00

General bond 100.00 N/A 100.00

Alcohol bond 200.00 N/A 200.00

Bonds will be forfeited for: (a) Loss of keys (b) Loss of or damage to Shire property (c) Contravention of the Conditions of Hire

ADDITIONAL COSTS: The hirer agrees to fully reimburse the Shire for all costs relating to damage or loss to Shire property resulting from their use.

Main Hall

General hirer 136.36 13.64 150.00

Charge events 200.00 20.00 220.00

Sporting events 45.45 4.55 50.00

Hourly hire (or part thereof) (Aerobics, dancing etc.) 9.09 0.91 10.00

Setting up and cleaning (per day or part thereof) 90.91 9.09 100.00

Hire of Cutlery, glasses, tablecloths, etc. (replacement at cost and taken from bond)

136.36 13.64 150.00

Playgroup – Hire of the area for parties etc. (price per event plus cleaning bond of $100.00)

50.00 5.00 55.00

Kitchen

General hirer 72.73 7.27 80.00

Charge events 72.73 7.27 80.00

Sporting events 72.73 7.27 80.00

Tea and coffee usage only (included in hire fee) N/A N/A N/A

Hourly hire (or part thereof) N/A N/A N/A

Setting up and cleaning (per day or part thereof) 72.73 7.27 80.00

Furniture & Equipment Note - no equipment is to be removed from the Hall

Special Functions (at discretion of the CEO)

Silk screening/Hall ceiling set up costs 100.00 10.00 110.00

Community Gymnasium (Includes key allocation)

Annual fee per Member 159.09 15.91 175.00

Replacement Key (lost or stolen) 22.73 2.27 25.00

Short-term fee may be negotiated depending on circumstances and will be pro-rata based on the annual fee at the discretion of the CEO

Key bond (included in above fees)

Oval Hire

Non-profit events - Hire is free N/A N/A N/A

Other events per day or part thereof 50.00 5.00 55.00

Bonds (all events) one day/one event 500.00 N/A 500.00

Bonds (all events) more than one day 1,000.00 N/A 1,000.00

Care: Agreement with the Education Department for the use of the Oval, school has precedent during school days and other scheduled events

Trading in a Public Place

Annual fee 100.00 10.00 110.00

Fee – One-off event 50.00 5.00 55.00

(Note: Any Food Outlets trading in a public place will also need to comply with the requirements of the Food Act 2008)

Library Charges (Set by Council in Policy 3.19 - Penalty charges for late, unreturned & damaged library items)

Penalty for late return per day late past due date 0.50 N/A 0.50

Items that are one week overdue

• Letter in mail (if email address is supplied there will be no charge)

0.91 0.09 1.00

Items that are two weeks overdue

• Phone call to customer (local) 0.23 0.02 0.25

• Phone call to customer (mobiles or non-local numbers) 0.41 0.04 0.45

Items that are three weeks overdue

• Letter in mail (if email address is supplied there will be no charge)

0.91 0.09 1.00

Items that are five weeks overdue

• Letter of demand sent in mail (if email address is supplied there will be no charge)

0.91 0.09 1.00

Items that are six weeks overdue

• Referral of borrower to debt collectors with an additional charge to help cover the recovery cost.

20.00 2.00 22.00

NOTE: The above charges apply regarding the recovery of unreturned items, however for lost or damaged items (book, DVD, CD) the borrower will be billed the cost.

Swimming Pool

Pool Entry Fees

Adult per entry 2.73 0.27 3.00

Child (5 to 17 years) per entry Increase to $2.00 1.82 0.18 2.00

Spectator (non-swimmers) Adult FREE N/A FREE

Spectator (non-swimmers) Child with parents to accompany children

FREE N/A FREE

Child under five with responsible adult FREE N/A FREE

Australia Day includes BBQ FREE N/A FREE

Official Opening includes BBQ FREE N/A FREE

Season Tickets

Adult per entry $80.00 round figures up 109.09 10.91 120.00

Child (5 to 17 years) 72.72 7.28 80.00

Family (2 adults & 2 children) 290.90 29.10 320.00

Monthly Tickets – Itinerant Residents Only

Any individual person 36.36 3.64 40.00

Exclusive Hire (Alcohol Prohibited)

Daytime – per hour or part thereof 75.00 7.50 82.50

Night-time – per hour or part thereof 100.00 10.00 110.00

Early Morning Swimmers Must be season ticket holders. Can only be used from 6.00am to 7.00am. Subject to approval of Pool Manager

Swimming lessons Per person involved 10 lessons @ $18.00 per lesson. Bronze medallion courses $185-00 full course and $85.00 per re qual per person Education department lessons manager’s hourly rate including admin hours for the school.

163.36 16.34 180.00

TRANSPORT

Laverton Airport - Airport Landing Fees

Per Landing

Any aircraft – Single visit per 1,000kg per landing and departure (Minimum charge $13.00)

11.82 1.18 13.00

Any aircraft – Commercial per passenger in and out (This does not include transit passengers)

11.82 1.18 13.00

Annual Fee – Private aircraft based at Laverton Airport 500.00 50.00 550.00

Fuel Delivery Charge

Shire Registered Operators – additional to cost price of fuel into aircraft – per litre

0.20 0.02 0.22

Non-Registered Shire Operators - additional to cost price of fuel into aircraft – per litre

0.25 0.025 0.275

Callouts – public holidays and outside normal working hours 136.36 13.64 150.00

Crossovers

Crossovers Subsidy of 50% of actual cost for first crossing

ECONOMIC SERVICES

Community Resource Centre

Computer Facilities & Consumables

Membership

Adult per month (maximum of 10 hours usage) 22.73 2.27 25.00

Student/Pensioner per month (maximum of 10 hours usage) 18.18 1.82 20.00

Computer & Internet Access – Non-Member Use

• 15 Minutes 3.64 0.36 4.00

• 30 Minutes 4.55 0.45 5.00

• Per Hour 5.45 0.55 6.00

CD/DVD disc cleaning (per disc) 1.82 0.18 2.00

Printing and Photocopying

Black & white printing A4 0.27 0.03 0.30

Double sided black & white A4 0.45 0.05 0.50

Colour printing A4 0.64 0.06 0.70

Double sided coloured A4 1.00 0.10 1.10

Coloured paper A4 0.64 0.06 0.70

Black & white printing A3 0.45 0.05 0.50

Double sided black & white A3 0.64 0.06 0.70

Colour A3 1.00 0.10 1.10

Double sided colour A3 1.50 0.15 1.65

Banner printing 18.18 1.82 20.00

Photo machine printing 0.45 0.05 0.50

Passport size photograph per sheet of 8 4.55 0.45 5.00

Fax (within Australia) per page sending & receiving 0.91 0.09 1.00

Fax (overseas) per page sending & receiving 1.82 0.18 2.00

Laminating A4 1.82 0.18 2.00

Laminating A3 3.64 0.36 4.00

Laminating 42cm x 60cm 5.45 0.55 6.00



Desktop Publishing per page 4.55 0.45 5.00

Desktop Publishing per hour 54.55 5.45 60.00

Document binding (up to 100 pages) (does not include photocopy costs)

6.36 0.64 7.00

Scanning A4 - per page 0.45 0.05 0.50

Video Conference Room

Hire of room per hour 9.09 0.91 10.00

Hire of room per day 45.45 4.55 50.00

Hire of equipment per hour 9.09 0.91 10.00

Hire of equipment per day (per item) 45.45 4.55 50.00

Video conference linkup (plus costs involved with linkup) 27.27 2.73 30.00

Publication & Advertising Costs (Sturt Pea)

Full page (Black & White) 22.73 2.27 25.00

Half page (Black & White) 11.82 1.18 13.00

Full page (Colour) 36.36 3.64 40.00

Half page (Colour) 20.00 2.00 22.00

Classifieds FREE N/A FREE

Volunteer/Sporting Notices FREE N/A FREE

‘Sturt Pea’ Postage 2.73 0.27 3.00

Great Beyond Explorers’ Hall of Fame (including Horizons Café)

Entrance Fees (to Cinema and Displays)

Adult per entry 9.09 0.91 10.00

Concession per entry 7.27 0.73 8.00

Group discount (10 or more) per entry 7.27 0.73 8.00

Children (5 to 17 years) per entry 4.55 0.45 5.00

Children (under 5 years) with responsible adult FREE N/A FREE

Family (2 adults/2 children) per entry 22.73 2.27 25.00

Laverton resident (permanent) annual pass 18.18 1.82 20.00

Merchandise Charges to be set by CEO based on wholesale purchase price plus accepted industry mark-up.

Horizons Café Charges to be set by CEO based on wholesale purchase price plus accepted industry mark-up.

Historic Police Complex

Admission fee per person per entry 1.81 0.19 2.00

Building Application Fees (as set by the Building Regulations 2012) – Schedule 2

Please note that the Fees fixed under the Building Regulations 2012 are not within the Council’s control and are subject to change.

Miscellaneous

Demolition Performance Bond – site clean-up 500.00 N/A 500.00

Swimming Pool Building License (per license) 97.70 N/A 97.70

Swimming Pool (4 Year Inspection Fee) (as per regulation 53(2)

57.45 N/A 57.45

Building Services Levy ($61.65 up to $45,000 then 0.137% of the value of the work)

61.65 N/A 61.65

Building Services Levy – for unauthorized building work ($123.30 up to $45,000 then 0.274% of the value of the work)

123.30 N/A 123.30

Construction Training Fund Training Levy The rate of the levy is 0.2% of the total contract price (inclusive of GST) or $200 in every $100,000 worth of project value. Refer to bcif.org

0.2% of value if cost is over $20,000

Division 1 — Applications for building permits, demolition permits

1. Certified application for a building permit (s. 16(l)) — (a) for building work for a Class 1 or Class 10 building or incidental structure

0.19% of the estimated value of the building work as determined by the relevant permit authority, but not less than $110.00

(b) for building work for a Class 2 to Class 9 building or incidental structure


2. Uncertified application for a building permit (s. 16(l))


3. Application for a demolition permit (s. 16(l)) — (a) for demolition work in respect of a Class 1 or Class 10 building or incidental structure

$110.00

(b) for demolition work in respect of a Class 2 to Class 9 building

$110.00 for each storey of the building

Division 2 — Application for occupancy permits, building approval certificates

1. Application for an occupancy permit for a completed building (s. 46)

$110.00

2. Application for an occupancy permit for an incomplete building (s. 47)

$110.00

3. Application for modification of an occupancy permit for additional use of a building on a temporary basis (s. 48)

$110.00

4. Application for a replacement occupancy permit for permanent change of the building’s use or classification (s. 49)

$110.00

6. Application for an occupancy permit for a building in respect of which unauthorised work has been done (s. 51(2))

0.18% of the estimated value of the unauthorised work as determined by the relevant permit authority, but not less than $110.00

7. Application for a building approval certificate for a building or an incidental structure in respect of which

0.38% of the estimated value of the unauthorised work as determined by the relevant permit authority,

unauthorised work has been done (s. 51(3)) but not less than $110.00

8. Application to replace an occupancy permit for an existing building (s. 52(1))

$110.00

9. Application for a building approval certificate for an existing building or an incidental structure where unauthorised work has not been done (s. 52(2))

$110.00

10. Application to extend the time during which an occupancy permit or building approval certificate has effect (s. 65(3)(a))

$110.00

OTHER PROPERTY SERVICES

Private Works Hire Rates (Per hour unless specified)

Machine

Grader 200Kw 290.91 29.09 320.00

Grader 200Kw - Remote with Camp 354.55 35.45 390.00

Prime Mover - Single Side Tipping Trailer 245.45 24.55 270.00

Prime Mover - Two Side Tipping Trailers 322.73 32.27 355.00

Prime Mover - 30,000 Litre Water Tanker 245.45 24.55 270.00

Prime Mover - Tri Axle Low Loader 245.45 24.55 270.00

8 Tonne End Tipper 180.00 18.00 198.00

Front End Loader - 3m3 Bucket 180.00 18.00 198.00

Backhoe Loader 180.00 18.00 198.00

Backhoe Loader with Rock Breaker 200.00 20.00 220.00

Road Roller - 20 Tonne 200.00 20.00 220.00

Flat Drum Vibratory Roller - 12 Tonne 200.00 20.00 220.00

Tractor and Grid Roller 200.00 20.00 220.00

Skid Steer Loader 180.00 18.00 198.00

Skid Steer Loader with Bucket Broom 200.00 20.00 220.00

Toro Ride on Mower 144.55 14.45 159.00

John Deere Tractor - Front Loader 140.00 14.00 154.00

Caravan Hire 4 Berth (per week or part thereof) 681.82 68.18 750.00

Caravan Hire 2 Berth (per week or part thereof) 340.91 34.09 375.00

John Deere Tractor - Front Loader (with Slasher) 140.00 14.00 154.00

John Deere Tractor - Front Loader (with Sweeper) 140.00 14.00 154.00

John Deere Tractor - Front Loader (with Boom Spray) 140.00 14.00 154.00

Town Crew Labourer 90.00 9.00 99.00

Town Crew Leading Hand 120.00 12.00 132.00

Mechanic/Fitter 140.00 14.00 154.00

Workshop Support Vehicle (per km) 1.09 0.11 1.20

One Tonne Utility Vehicle (per km) 1.09 0.11 1.20

Community BBQ Hire per day or any period 45.45 4.55 50.00

Community BBQ Bond 100.00 10.00 110.00

Toilet Hire (per single unit) including pump out per day 125.00 12.50 137.50

NOTES:

- All Plant rates include labour and are charged per hour (no dry hire due to Insurance Implications)

- Machine hire is time ex Depot until return to Depot.

- The Council does not wish to compete with private industry and the hire of council equipment will be dependent on the Councils work program.

Budget Amount

BuildingsPlant & Equip

Furn & Equip

Roads / Footpaths / Reserves

Airport Other Muni ReserveSale of Asset

Grants/ Contrib

HOUSING

BC221 Staff Housing/Unit Development 1,067,138 1,067,138 1,067,138

Total Housing 1,067,138 1,067,138 - - - - - - - - 1,067,138

RECREATION & CULTURE

IO501 Laverton Townsite Reticulation & Beautification 387,178 387,178 387,178

IO502 Laverton Go Kart Track 80,000 80,000 80,000

Total Law, Order, Public Safety 387,178 - - - - - 387,178 - - - 387,178

TRANSPORT

BC211 Works Depot Building Upgrade 300,000 300,000 300,000

Sub Total 300,000 300,000 - - - - - 300,000 - - -

Streets and Roads Construction:

RRG2101 Lancefield Diversion Road - 4.8km 603,000 603,000 201,000 402,000

SPW2111 Sturt Pea Drive Widening 312,528 312,528 312,528

TSR2111 Town Streets Resealing 155,000 155,000 155,000

GRST2111 Gravel Resheet - Bandya Road 510,698 510,698 510,698

GRST2112 Gravel Resheet - Mt Weld Road 508,759 508,759 508,759

FC050 Hawks Place Footpath 50,000 50,000 50,000

Sub Total 2,139,985 - - - 2,089,985 - - 1,687,985 - - 402,000

Road Plant Purchases

PE601 Construction Grader (currently P303 - JD) - Includes Blade Collector 470,000 470,000 260,000 - 210,000

PE201 Toyota Workmate 80,000 80,000 80,000

PE202 Street Sweeper 150,000 150,000 150,000

Sub Total 700,000 - 700,000 - - - - 490,000 - 210,000 -

Airport

IO951 Airport Runway Turning Nodes 350,000 350,000 350,000

IO952 Airport Taxiway & Parking Reseal 150,880 150,880 150,880

Sub Total 500,880 - - - - 500,880 - 500,880 - - -

Total Transport 3,640,865 300,000 700,000 - 2,139,985 500,880 - 3,028,865 - 210,000 402,000

ECONOMIC SERVICES

IO310 Elevated Water Tank/Tower; Lookout -

BC043 Coach House Restoration - - -

IO403 Entry Statement Infrastructure & Garden - - -

BC043 Coach House Restoration; Carryover 3,528 3,528 3,528

BC044 Old Police Station; Restoration Works 80,000 80,000 80,000

IO407 Coach House Solar Project - -

FF006 Furnishings, Fixtures & Fittings - Explorers Hall Of Fame 38,000 38,000 38,000

BC026 Great Beyond Expansion 1,384,928 1,384,928 702,464 682,464

Total Economic Services 1,506,456 1,468,456 - 38,000 - - - 740,464 80,000 - 685,992

GRAND TOTAL 6,681,637 2,835,594 700,000 38,000 2,139,985 500,880 467,178 3,769,329 80,000 210,000 2,622,308

SHIRE OF LAVERTON

2021/2022 BUDGET - Asset Acquisitions (Detailed)ASSET CLASSIFICATION

Job / A/C ASSET PURCHASE DESCRIPTION

Property, Plant & Equipment Infrastructure Funding

Page 53

Revenue Expense Revenue Expense Revenue Expense

GENERAL PURPOSE FUNDING - RATES

OPERATING EXPENDITURE

2030100 RATES - Employee Costs - Wages; Salaries; Superannuation (84,465) (86,487) (82,414)

2030102 RATES - Employee Costs - Allowances; WC & FBT 0 0 0

2030104 RATES - Employee Costs - Training & Development; Conferences (2,000) (1,352) (2,500)

2030112 RATES - Valuation Expenses (25,000) (10,201) (30,000)

Deferred GRV Reval. - 2021/2022

2030113 RATES - Title/Company Searches (500) 0 (500)

2030114 RATES - Debt Collection Expenses (2,500) (50) (5,000)

2030115 RATES - Printing & Stationery (2,500) 0 (2,500)

2030116 RATES - Postage & Freight 0 0 (500)

2030117 RATES - Doubtful Debts Expense 0 (11,171) 0

2030118 RATES - Write Off (15,000) (1,591) (20,000)

2030130 RATES - Insurance Expenses 0 0 0

2030140 RATES - Advertising & Promotion (500) (854) (1,000)

2030152 RATES - Consultants 0 0 0

2030185 RATES - Legal Expenses (5,000) 0 (5,000)

2030187 RATES - Other Expenses 0 (29) (500)

2030198 RATES - Staff Housing Costs Allocated (35,681) (28,470) (32,837)

2030199 RATES - Administration Allocated (178,245) (141,898) (181,192)

(351,391) (282,103) (363,943)

OPERATING REVENUE

3030120 RATES - Instalment Admin Fee Received 2,500 2,320 4,000

3030121 RATES - Account Enquiry Charges 250 78 500

3030122 RATES - Reimbursement of Debt Collection Costs 2,500 0 5,000

3030123 RATES - Special Payment Arrangement 0 0 0

3030130 RATES - Rates Levied - Synergy 6,333,845 5,694,572 5,698,900

New Mining Differential Rates Model

3030135 RATES - Other Income 0 37 0

3030138 RATES - Discount on Rates Levied (225,371) (202,092) (190,000)

3030139 RATES - Movement in Excess Rates 0 0 0

3030145 RATES - Penalty Interest Received 20,000 55,523 15,000

3030146 RATES - Instalment Interest Received 5,000 4,795 5,000

3030147 RATES - Pensioner Deferred Interest Received 0 0 100

3030148 RATES - ESL Interest Received 100 329 100

6,138,824 0 5,555,562 0 5,538,600 0

TOTAL General Purpose Funding - Rates - 6,138,824 (351,391) 5,555,562 (282,103) 5,538,600 (363,943)

GENERAL PURPOSE FUNDING - RATES

CAPITAL EXPENDITURE

4030181 RATES - Transfer To Reserves (863,172) (1,241,616) 0

Lake Wells Road Reserve (663,172)

Council Projects Reserve (200,000)

Reserve (863,172) (1,241,616) 0

CAPITAL REVENUE

5030181 RATES - Transfer From Reserves 0 0 0

0 0 0

TOTAL General Purpose Funding - Rates 0 (863,172) 0 (1,241,616) 0 0

2021/2022 Draft Annual Budget

Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022

GL / Job Description

2020/2021 Adopted Annual Budget

2020/2021 Actuals

Page 54






2020/2021 Actuals

GENERAL PURPOSE FUNDING - OTHER


2030211 GENPUR - Bank Fees & Charges (11,000) (10,194) (12,000)

2030213 GENPUR - Interest on Overdraft 0 0 (25,000)

2030214 GENPUR - Rounding (1) (0) (1)

2030218 GENPUR - Write Off - General Debtors (1,000) 0 (1,000)

2030298 GENPUR - Staff Housing Costs Allocated (21,409) (17,082) (19,702)

2030299 GENPUR - Administration Allocated (108,201) (86,137) (109,990)

(141,611) (113,414) (167,693)

OPERATING REVENUE

3030200 GENPUR - Contributions & Donations 0 0 0

3030201 GENPUR - Reimbursements 0 0 0

3030210 GENPUR - Financial Assistance Grant - General 752,788 1,557,048 733,000

3030211 GENPUR - Financial Assistance Grant - Roads 401,452 908,211 360,000

3030212 GENPUR - Financial Assistance Grant - RAAR 197,332 200,000

3030214 GENPUR - Grant Funding 0 0 0

3030235 GENPUR - Other Income 0 0 0

3030245 GENPUR - Interest Earned - Reserve Funds 20,000 11,796 20,000

3030246 GENPUR - Interest Earned - Municipal Funds 5,000 21,680 5,000

3030247 GENPUR - Interest Earned - Restricted Funds 0 0 0

1,376,572 2,698,735 1,118,000

TOTAL General Purpose Funding - Other 1,376,572 (141,611) 2,698,735 (113,414) 1,118,000 (167,693)

GENERAL PURPOSE FUNDING - OTHER

CAPITAL EXPENDITURE

4030281 GENPUR - Transfer Interest To Reserves (20,000) (11,796) (20,000)

(20,000) (11,796) (20,000)

CAPITAL REVENUE

5030281 GENPUR - Transfers From Reserve 0 0 0

0 0 0

TOTAL General Purpose Funding - Other 0 (20,000) 0 (11,796) 0 (20,000)

TOTAL GENERAL PURPOSE FUNDING 7,515,396 (1,376,174) 8,254,298 (1,648,929) 6,656,600 (551,636)

Page 55






2020/2021 Actuals

GOVERNANCE - MEMBERS OF COUNCIL


2040111 MEMBERS - President's Allowance (30,000) (24,000) (24,000)

2040112 MEMBERS - Deputy President's Allowance (7,500) (6,000) (6,000)

2040113 MEMBERS - Sitting Fees (114,569) (96,000) (100,000)

2040114 MEMBERS - Communications Allowance 0 0 0

2040116 MEMBERS - Election Expenses (11,000) 0 (1,000)

2040117 MEMBERS - Training (10,000) (1,365) (5,000)

2040118 MEMBERS - Travel Expenses (10,000) (691) (10,000)

2040119 MEMBERS - Conference Expenses (25,000) (13,682) (25,000)

Local Government Week/Kalgoorlie Gold Expo;

Outback Way AGM; Winton QLD

2040129 MEMBERS - Donations to Community Groups (5,000) 0 (5,000)

2040130 MEMBERS - Insurance 0 0 0

2040141 MEMBERS - Subscriptions & Publications (10,000) (8,397) (10,000)

WALGA General Membership (10,000)

2040152 MEMBERS - Consultants (20,000) 0 (5,000)

Includes CEO Recruitment/Review

2040187 MEMBERS - Other Expenses (56,500) (27,364) (155,000)

Other (14,000)

Public Relations (15,000)

Refreshments & Receptions (15,000)

GVROC Contribution (11,000)

Sponsorship - Inland Art Prize - Leonora Gift (1,500)

2040188 MEMBERS - Chambers Operating Expenses (500) 0 (500)

BO052 BO052 Council Chambers; Utilities (500) (101)

2040189 MEMBERS - Chambers Building Maintenance 0 0 (5,000)

BM052 BM052 Council Chambers Building Maintenance 0 0

2040192 MEMBERS - Depreciation - Members (230) (199) 0

2040198 MEMBERS - Staff Housing Costs Allocated (46,386) (37,012) (42,689)

2040199 MEMBERS - Administration Allocated (304,170) (239,836) (306,250)

(650,855) (454,647) (700,439)

OPERATING REVENUE

3040135 MEMBERS - Other Income 100 7,050 100

100 7,050 100

TOTAL Governance - Members of Council 100 (650,855) 7,050 (454,647) 100 (700,439)

GOVERNANCE - MEMBERS OF COUNCIL

CAPITAL EXPENDITURE

4040181 MEMBERS - Transfer To Reserve 0 0 0

0 0 0

CAPITAL REVENUE

5040181 MEMBERS - Transfer From Reserve 0 0 0

0 0 0

TOTAL Governance - Members of Council 0 0 0 0 0 0

TOTAL GOVERNANCE 100 (650,855) 7,050 (454,647) 100 (700,439)

Page 56






2020/2021 Actuals

LAW, ORDER & PUBLIC SAFETY - FIRE PREVENTION


2050112 FIRE - Fire Prevention/Burning/Control (15,000) 0 (9,200)

W348 W348 Fire Prevention; Hazard Burning; Fire Control (15,000) (260)

2050113 FIRE - Fire Prevention & Planning 0 0 (5,000)

2050130 FIRE - Insurance (1,600) (1,500) (3,100)

2050187 FIRE - Other Expenditure (5,200) 0 (1,200)

W356 Fire Prevention; Assistance to DFES (5,200)

2050192 FIRE - Depreciation 0 0 (1,000)

2050198 FIRE - Staff Housing Costs Allocated (17,840) (14,235) (16,418)

2050199 FIRE - Administration Allocated (86,577) (68,923) (88,009)

(126,217) (84,918) (123,927)

OPERATING REVENUE

3050100 FIRE - Contributions & Donations 4,000 4,000 4,000

ESL Admin Fee/Contribution

3050110 FIRE - Grants 0 0 500,000

3050120 FIRE - Charges 0 0 0

3050135 FIRE - Other Income 5,000 8,995 7,970

DFES Bush Fire Brigade Operating Grant 5,000

9,000 12,995 511,970

TOTAL LOPS - Fire Prevention 9,000 (126,217) 12,995 (84,918) 511,970 (123,927)

LAW, ORDER & PUBLIC SAFETY - FIRE PREVENTION

CAPITAL EXPENDITURE

4050110 FIRE - Building; Capital 0 0 (250,000)

Construct 2 Bay Shed

4050130 FIRE - Plant & Equipment; Capital 0 0 (250,000)

Purchase New - 4 x 4

4050181 FIRE - Transfer To Reserve 0 0 0

0 0 (500,000)

CAPITAL REVENUE

5050181 FIRE - Transfer From Reserves 0 0 0

0 0 0

TOTAL LOPS - Fire Prevention 0 0 0 0 0 (500,000)

Page 57






2020/2021 Actuals

LAW, ORDER & PUBLIC SAFETY - ANIMAL CONTROL


2050212 ANIMAL - Animal Control Expenses (48,300) 0 (44,700)

W341 Murdoch Vet microchipping & consult services (10,900) (275)

W349 Animal Control; Contract Ranger (31,000) (34,333)

W350 Animal Control; Shire Staff (5,400) (4,556)

W370 Animal Control; Dog Exercise Area Maintenance (1,000)

2050230 ANIMAL - Insurance (Other Than Buildings) 0 0 0

2050287 ANIMAL - Other Expenditure (2,000) 0 (2,000)

2050289 ANIMAL - Pound Maintenance/Operations (6,300) 0 (4,200)

W327 Dog Pound (6,300) (1,263)

2050292 ANIMAL - Depreciation (2,000) (1,836) (1,200)

2050298 ANIMAL - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2050299 ANIMAL - Administration Allocated (31,447) (25,035) (31,967)

(93,614) (70,144) (87,350)

OPERATING REVENUE

3050200 ANIMAL - Contributions & Donations 0 20,000 20,000

Contributions - Dog Exercise Area

3050210 ANIMAL - Grants 0 0 0

3050220 ANIMAL - Pound Fees 0 0 100

3050221 ANIMAL - Animal Registration Fees 1,000 675 1,000

3050235 ANIMAL - Other Fees & Charges 0 0 0

3050240 ANIMAL - Fines & Penalties 0 0 100

1,000 20,675 21,200

TOTAL LOPS - Animal Control 1,000 (93,614) 20,675 (70,144) 21,200 (87,350)

LAW, ORDER & PUBLIC SAFETY - ANIMAL CONTROL

CAPITAL EXPENDITURE

4050210 ANIMAL - Building; Capital 0 0 0

4050280 ANIMAL - Infrastructure Other 0 (19,560) (35,000)

New Dog Exercise Area

4050281 ANIMAL - Transfer to Reserve 0 0 0

0 (19,560) (35,000)

CAPITAL REVENUE

5050281 ANIMAL - Transfer from Reserve 0 0 0

0 0 0

TOTAL LOPS - Animal Control 0 0 0 (19,560) 0 (35,000)

Page 58






2020/2021 Actuals

LAW, ORDER & PUBLIC SAFETY - OTHER


2050300 OLOPS - Employee Costs - Wages; Salaries; Superannuation 0 0 0

2050302 OLOPS - Employee Costs - Allowances; WC & FBT 0 0 0

2050311 OLOPS - CCTV Maintenance (10,000) 0 (15,000)

2050313 OLOPS - Solar Lighting Maintenance (5,000) 0 (5,000)

2050314 OLOPS - Crime Prevention Strategies 0 0 0

2050386 OLOPS - Other Maintenance & Operations 0 0 0

2050387 OLOPS - Other Expenditure 0 0 0

2050392 OLOPS - Depreciation (5,550) (5,030) (7,500)

2050398 OLOPS - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2050399 OLOPS - Administration Allocated (27,406) (21,817) (27,859)

(51,523) (29,694) (58,642)

OPERATING REVENUE

3050312 OLOPS - Grants 0 184,930 150,000

Grant - CCTV Infrastructure

3050335 OLOPS - Other Income 0 0

0 184,930 150,000

TOTAL LOPS - Other 0 (51,523) 184,930 (29,694) 150,000 (58,642)

LAW, ORDER & PUBLIC SAFETY - OTHER

CAPITAL EXPENDITURE

4050330 OLOPS - Plant & Equipment; Capital 0 0 0

4050380 OLOPS - Infrastructure Other 0 0 (150,000)

IO401 CCTV Infrastructure 0 (184,930)

4050381 OLOPS - Transfer To Reserve 0 0 0

0 (184,930) (150,000)

CAPITAL REVENUE

5050381 OLOPS - Transfer From Reserve 0 0 0

0 0 0

TOTAL LOPS - LOPS Other 0 0 184,930 (184,930) 150,000 (150,000)

LAW, ORDER & PUBLIC SAFETY - EMERGENCY MANAGEMENT & RECOVERY


2050487 EMR - Other Expenditure 0 0 0

0 0 0

OPERATING REVENUE

3050410 EMR - Grants 0 0 0

3050435 EMR - Other Income 0 0 0

0 0 0

TOTAL LOPS - Emergency Management & Recovery 0 0 0 0 0 0

LAW, ORDER & PUBLIC SAFETY - EMERGENCY MANAGEMENT & RECOVERY

CAPITAL EXPENDITURE

4050430 EMR - Plant & Equipment; Capital 0 0 0

4050481 EMR - Transfer To Reserve 0 0 0

0 0 0

CAPITAL REVENUE

5050481 EMR - Transfer From Reserve 0 0 0

0 0 0

TOTAL LOPS - Emergency Management & Recovery 0 0 0 0 0 0

TOTAL LAW ORDER & PUBLIC SAFETY 10,000 (271,354) 218,600 (389,246) 683,170 (954,919)

Page 59






2020/2021 Actuals

HEALTH - PREVENTATIVE


2070211 PREVENT - Contract EHO (17,500) (17,304) (17,500)

2070212 PREVENT - Analytical Expenses (500) (68) (600)

2070240 PREVENT - Advertising & Promotion (500) 0 (500)

2070287 PREVENT - Other Expenses (10,000) (7,308) (12,000)

Community Health Plan

2070292 PREVENT - Depreciation 0 0 0

2070298 PREVENT - Staff Housing Costs Allocated (3,568) (2,846) (3,283)

2070299 PREVENT - Administration Allocated (23,366) (18,601) (23,752)

(55,434) (46,127) (57,635)

OPERATING REVENUE

3070200 PREVENT - Contributions & Donations 0 0 0

3070201 PREVENT - Reimbursements 0 0 0

3070220 PREVENT - Fees & Charges 100 315 100

3070235 PREVENT - Other Income 0 0 0

100 315 100

TOTAL Health - Preventative 100 (55,434) 315 (46,127) 100 (57,635)

HEALTH - PREVENTATIVE

CAPITAL EXPENDITURE

4070281 PREVENT - Transfer To Reserve 0 0 0

0 0 0

CAPITAL REVENUE

5070281 PREVENT - Transfer From Reserve 0 0 0

0 0 0

TOTAL Health - Preventative Other 0 0 0 0 0 0

Page 60






2020/2021 Actuals

HEALTH - OTHER


2070310 OTHHEALTH - Motor Vehicle Expenses (2,000) (579) (2,000)

2070311 OTHHEALTH - Medical Practice Subsidy (220,000) (211,773) (215,000)

2070312 OTHHEALTH - Medical Subsidy; Mining 0 0 0

2070313 OTHHEALTH - Emergency Services Support 0 0 0

2070317 OTHHEALTH - Flying Doctor's Service 0 0 0

2070318 OTHHEALTH - Gratuity Payments; Nurses (20,000) (23,584) (15,000)

2070387 OTHHEALTH - Other Expenses (4,000) (3,353) (4,000)

2070388 OTHHEALTH - Building Operations (13,100) 0 (15,700)

BO018 Doctor's House - Operating (13,100) (9,470)

2070389 OTHHEALTH - Building Maintenance (4,300) 0 (3,800)

BM018 Doctor's House - Maintenance (4,300) (9,297)

2070392 OTHHEALTH - Depreciation (7,150) (6,541) (5,000)

2070398 OTHHEALTH - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2070399 OTHHEALTH - Administration Allocated (19,325) (15,385) (19,645)

(293,442) (282,828) (283,428)

OPERATING REVENUE

3070335 OTHHEALTH - Other Income 3,000 3,552 3,000

3,000 3,552 3,000

TOTAL Health - Other 3,000 (293,442) 3,552 (282,828) 3,000 (283,428)

HEALTH - OTHER

CAPITAL EXPENDITURE

4070381 OTHHEALTH - Transfer To Reserve 0 0 0

0 0 0

CAPITAL REVENUE

5070381 OTHHEALTH - Transfer From Reserve 0 0 0

0 0 0

TOTAL Health - Other 0 0 0 0 0 0

TOTAL HEALTH 3,100 (348,876) 3,867 (328,955) 3,100 (341,063)

Page 61






2020/2021 Actuals

EDUCATION & WELFARE - YOUTH


2080100 YOUTH - Employee Costs - Wages; Salaries; Superannuation (131,110) (68,498) (122,671)

2080102 YOUTH - Employee Costs - Allowances; WC & FBT (4,000) (4,626) (5,000)

WC Insurance Premiums

2080104 YOUTH - Employee Costs - Training & Development; Conferences (2,500) (160) (2,000)

2080106 YOUTH - Employee Costs - Other (1,000) (45) (1,000)

2080110 YOUTH - Motor Vehicle Expenses (4,000) (4,153) (4,000)

2080112 YOUTH - Youth Services (3,000) (1,234) (4,000)

2080115 YOUTH - Printing & Stationery (500) (254) (500)

2080140 YOUTH - Advertising & Promotion (1,000) 0 (1,000)

2080152 YOUTH - Consultants 0 0 0

2080186 YOUTH - Expensed Minor Asset Purchases (1,000) 0 (1,000)

2080187 YOUTH - Other Expenses (14,500) 0 (4,850)YOU01 Youth Science Program 0 0YOU02 Youth Camping & Culture Program (1,000) 0YOU03 Youth Bicycle Maintenance Project (500) 0YOU04 Youth Under Eights Program (1,000) (602)YOU05 Youth Bike & Bush Trails 0 0YOU06 Youth Takings - Fundraising 0 0YOU07 Youth Art Programs 0 0YOU12 Youth Advisory Council (1,000) 0YOU010 Youth - Other Expenses General (11,000) (1,436)

2080188 YOUTH - Building Operating Expenses (21,500) 0 (20,300)

BO028 Laverton Crèche (Hall) - Operating (1,850) (1,075)

BO032 BO032 - Building Operating - Youth Office (4,050) (2,178)

BO036 BO036 - Building Operating - Youth Centre (15,600) (15,797)

2080189 YOUTH - Building Maintenance (3,200) 0 (30,600)

BM028 Laverton Crèche (Hall) - Maintenance 0 0

BM032 BM032 - Building Maintenance - Youth Office 0 (242)

BM036 BM036 - Building Maintenance - Youth Centre (3,200) (305)

Includes Relocation Provision & Demolition of Current Facility

2080190 YOUTH - Garden & Grounds Maintenance (3,300) 0 (2,750)

W353 Youth Centre - Garden & Grounds Maintenance (3,300) (41)

2080192 YOUTH - Depreciation (9,500) (7,996) (7,100)

2080198 YOUTH - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2080199 YOUTH - Administration Allocated (19,325) (15,385) (19,645)

(223,002) (126,873) (229,699)

OPERATING REVENUE

3080100 YOUTH - Contributions & Donations 0 1,524 0

3080101 YOUTH - Reimbursements 0 0 0

3080110 YOUTH - Grant Funding 120,000 103,515 120,000

Department Community Protection Grant; Funding towards Youth Worker

3080135 YOUTH - Other Income 0 35 200

3080190 YOUTH - Profit on Disposal of Assets 0 0 0

120,000 105,073 120,200

TOTAL Education & Welfare - Youth 120,000 (223,002) 105,073 (126,873) 120,200 (229,699)

4080120 YOUTH - Furniture & Fittings; Capital 0 0 0

4080130 YOUTH - Plant & Equipment; Capital 0 0 0

0 0 0

5080181 YOUTH - Transfer From Reserve 0 0 0

0 0 0

TOTAL Education & Welfare - Youth 0 0 0 0 0 0

CAPITAL REVENUE

CAPITAL EXPENDITURE

EDUCATION & WELFARE - YOUTH

Page 62






2020/2021 Actuals

EDUCATION & WELFARE - PRESCHOOL


2080286 PRESCHOOL - Expensed Minor Asset Purchases 0 0 0

2080287 PRESCHOOL - Other Expenses 0 0 0

2080288 PRESCHOOL - Building Operations 0 0 0

2080289 PRESCHOOL - Building Maintenance 0 0 0

2080292 PRESCHOOL - Depreciation 0 0 0

2080298 PRESCHOOL - Staff Housing Costs Allocated 0 (5,694) (6,567)

2080299 PRESCHOOL - Administration Allocated 0 0 0

0 (5,694) (6,567)

OPERATING REVENUE

3080235 PRESCHOOL - Other Income 0 0 0

0 0 0

TOTAL Education & Welfare - Preschool 0 0 0 (5,694) 0 (6,567)

EDUCATION & WELFARE - PRESCHOOL

CAPITAL EXPENDITURE

4080210 PRESCHOOL - Building; Capital 0 0 0

4080220 PRESCHOOL - Furniture & Fittings; Capital 0 0 0

4080281 PRESCHOOL - Transfer to Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5080281 PRESCHOOL - Transfer from Reserves 0 0 0

0 0 0

0 0 0 0 0 0

EDUCATION & WELFARE - OTHER EDUCATION


2080386 OTHERED - Expensed Minor Asset Purchases 0 0 0

2080387 OTHERED - Other Expenses 0 0 0

2080388 OTHERED - Building Operations (3,100) 0 (2,340)

BO034 Youth Office & Toilet; 14 Duketon Street; Toilet Block; Operating (3,100) (3,363)

2080389 OTHERED - Building Maintenance (1,270) 0 (1,120)

BM034 Youth Office & Toilet; 14 Duketon Street; Toilet Block; Maintenance (1,270) (4,902)

2080392 OTHERED - Depreciation 0 0 0

2080398 OTHERED - Staff Housing Costs Allocated 0 0 0

2080399 OTHERED - Administration Allocated 0 0 0

(4,370) (8,266) (3,460)

OPERATING REVENUE

3080310 OTHERED - Grant Funding 0 0 0

3080335 OTHERED - Other Income 0 0 0

0 0 0

TOTAL Education & Welfare - Other Education 0 (4,370) 0 (8,266) 0 (3,460)

TOTAL Education & Welfare - Preschool

Page 63






2020/2021 Actuals

EDUCATION & WELFARE - OTHER EDUCATION

CAPITAL EXPENDITURE

4080310 OTHERED - Building; Capital 0 0 0

4080320 OTHERED - Furniture & Fittings; Capital 0 0 0

4080381 OTHERED - Transfer to Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5080350 OTHERED - Proceeds on Disposal of Asset 0 0 0

5080381 OTHERED - Transfer from Reserves 0 0 0

0 0 0

TOTAL Education & Welfare - Other Education 0 0 0 0 0 0

EDUCATION & WELFARE - COMMUNITY DEVELOPMENT


2080400 COM DEV - Employee Costs - Wages; Salaries; Superannuation (71,316) (22,564) (125,241)

ACLO Position

2080402 COM DEV - Employee Costs - Allowances; WC & FBT (3,000) (4,441) (4,800)


2080404 COM DEV - Employee Costs - Training & Development; Conferences (2,000) (160) (2,000)

2080406 COM DEV - Employee Costs - Other (1,000) (3,182) (1,000)

2080410 COM DEV - Motor Vehicle Expenses (2,000) (1,425) (2,000)

2080415 COM DEV - Printing & Stationery 0 (7) (500)

2080441 COM DEV - Subscriptions & Memberships 0 0 0

2080450 COM DEV - Community Short Term Camp Facilities (10,100) 0 (9,700)

W334 Short Term Camping Facilities (10,100) (4,307)

2080486 COM DEV - Expensed Minor Asset Purchases (1,000) 0 (1,000)

2080487 COM DEV - Other Expenses (8,500) 0 (8,500)

CD002 International Day of People with Disability (1,000) (1,227)

CD003 DAIP - Implementation Costs 0 0

CD007 Curtin Volunteer Program (6,500) 0

CD010 Community Development - Other Expenses General (1,000) (1,194)

2080488 COM DEV - Building Operations (25,000) 0 (17,900)

BO033 Cashless Debit Card (CDC) Office; Utilities; Cleaning; Insurance (14,700) (12,984)

BO050 Men's Shed Insurance Premium (150) (272)

BM050 Men's Shed Maintenance 0 0

BO031 Community Services; 12 MacPherson Place; Office & Shed - Operating (10,150) (11,901)

2080489 COM DEV - Building Maintenance (8,900) 0 (8,800)

BM033 Cashless Debit Card (CDC) Office; Minor Building Maintenance (4,300) (1,065)

BM031 Community Services; 12 MacPherson Place; Office & Shed - Maintenance (4,600) (2,288)

2080490 COM DEV - Garden & Grounds Maintenance (4,840) 0 (3,640)

W354 COM DEV - Garden & Grounds Maintenance (4,840) 0

2080492 COM DEV - Depreciation (3,250) (2,867) (4,700)

2080498 COM DEV - Staff Housing Costs Allocated (7,135) (5,693) (6,566)

2080499 COM DEV - Administration Costs Allocated (32,674) (26,011) (33,214)

(180,715) (101,588) (229,561)

OPERATING REVENUE

3080400 COM DEV - Contributions & Donations 0 0 0

3080401 COM DEV - Reimbursements 0 0 0

3080410 COM DEV - Grant Funding 0 1,000 400

3080435 COM DEV - Other Income 0 0 0

0 1,000 400

TOTAL Education & Welfare - Community Development 0 (180,715) 1,000 (101,588) 400 (229,561)

EDUCATION & WELFARE - COMMUNITY DEVELOPMENT

CAPITAL EXPENDITURE

4080481 COM DEV - Transfer To Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5080481 COM DEV - Transfer From Reserves 0 0 0

0 0 0

0 0 0 0 0 0TOTAL Education & Welfare - Community Development

Page 64






2020/2021 Actuals


2080500 CDC - Employee Costs - Wages; Salaries; Superannuation (96,647) (82,822) (51,649)

2080502 CDC - Employee Costs - Allowances; WC & FBT (3,500) (2,296) (2,000)


2080504 CDC - Employee Costs - Training & Development; Conferences (1,000) 0 (500)

2080506 CDC - Employee Costs - Other (1,000) (255) (500)

2080510 CDC - Motor Vehicle Expenses 0 0 0

2080512 CDC - CDC General Office Expenses (3,000) (979) (1,500)

2080515 CDC - Printing & Stationery (1,000) (145) (500)

2080540 CDC - Advertising & Promotion 0 0 0

2080552 CDC - Consultants 0 0 0

2080586 CDC - Expensed Minor Asset Purchases (2,000) (102) 0

2080587 CDC - Other Expenses (6,000) 0 (500)

CDC001 CDC Survey 0 0

CDC002 CDC Other Expenses (1,000) (804)

CDC003 CDC Sewing & Craft program (5,000) 0

2080588 CDC - Building Operating Expenses (500) (500)

2080589 CDC - Building Maintenance 0 0 0

2080590 CDC - Garden & Grounds Maintenance (10,020) 0 (6,520)

W357 CDC Gardens Maintenance (10,020) (966)

2080592 CDC - Depreciation 0 0 0

2080598 CDC - Staff Housing Costs Allocated 0 0 0

2080599 CDC - Administration Allocated (39,528) (31,467) (40,181)

(164,195) (119,836) (104,350)

3080500 CDC - Contributions & Donations 0 5,000

3080510 CDC - Grant Funding 120,000 125,982 60,000

Quarterly Operations Grant - CDC/Indue Project

3080535 CDC - Other Income 0 0 0

120,000 130,982 60,000

120,000 (164,195) 130,982 (119,836) 60,000 (104,350)

TOTAL EDUCATION & WELFARE 240,000 (572,282) 237,055 (362,257) 180,600 (573,637)

TOTAL Education & Welfare - Cashless Debit Card Operations

EDUCATION & WELFARE - CASHLESS DEBIT CARD OPERATIONS

OPERATING REVENUE

Page 65






2020/2021 Actuals

HOUSING - STAFF HOUSING


2090170 STF HOUSE - Loan Interest Repayments (14,330) (17,574) (22,500)

Loan 81; Burt Street Units; Shire Housing (7,200)

Loan 82; DCEO Housing (7,130)

Loan 79B; Exec Housing - Paid Out - 2020/2021

2090187 STF HOUSE - Other Expenses (100,000) (17,022) (147,000)

Staff Housing Upgrade; Ongoing Renewal Program (100,000)

Settlement/Legal Expenses - Sale of Properties

2090188 STF HOUSE - Staff Housing Building Operations (102,955) (0) (127,700)

BO008 Building Operations; 8 Cable Street (1,900) (648)

BO009 Building Operations; 11 Boomerang Street (2,800) (3,468)

BO010 Building Operations; 10 Lancefield Street (5,930) (9,931)

BO011 Building Operations; 2 Shirley Avenue (3,630) (2,932)

BO013 Building Operations; 3 Mikado Way (3,550) (3,572)

BO014 Building Operations; 11 Mikado Way - Sold 2021 0 (2,319)

BO015 Building Operations; 15 Cable Street (3,050) (2,633)

BO016 Building Operations; 6 Craiggie Street (4,775) (11,449)

BO017 Building Operations; 8A Craiggie Street (3,900) (3,691)



BO021 Building Operations; 8 Leahy Close (9,780) (8,250)

BO022 Building Operations; 1 Mikado Way (8,050) (7,762)

BO023 Building Operations; 8B Craiggie Street (4,770) (4,917)

BO024 Building Operations; 5 Lancefield Street (5,400) (5,338)

BO054 Building Operations; Unit 1; 5 Burt Street (3,800) (3,312)







BO062 Building Operations; Common Area; 5 Burt Street (5,350) (4,441)

BO063 Building Operations; Vacant Lots (1,500) (671)

2090189 STF HOUSE - Staff Housing Building Maintenance (75,630) 0 (79,090)

BM008 Building Maintenance; 8 Cable Street 0 0

BM010 Building Maintenance; 10 Lancefield Street (4,200) (16,069)

BM009 Building Maintenance; 11 Boomerang Street (2,200) (6,243)

BM011 Building Maintenance; 2 Shirley Avenue (3,200) (19,635)

BM013 Building Maintenance; 3 Mikado Way (3,200) (14,733)

BM014 Building Maintenance; 11 Mikado Way - Sold 2021 0 (762)

BM015 Building Maintenance; 15 Cable Street (3,200) (2,740)

BM016 Building Maintenance; 6 Craiggie Street (3,200) (39,893)

BM017 Building Maintenance; 8A Craiggie Street (3,200) (10,735)



BM021 Building Maintenance; 8 Leahy Close (5,200) (1,479)

BM022 Building Maintenance; 1 Mikado Way (3,200) (6,043)

BM023 Building Maintenance; 8B Craiggie Street (3,200) (7,408)

BM024 Building Maintenance; 5 Lancefield Street (14,500) (11,109)

BM054 Building Maintenance; Unit 1; 5 Burt Street (2,490) (1,309)







BM062 Building Maintenance; Common Area; 5 Burt Street (3,300) (2,096)

2090191 STF HOUSE - Loss on Disposal of Assets 0 (23,141) (25,000)

2090192 STF HOUSE - Depreciation (48,000) (42,972) (30,000)

2090198 STF HOUSE - Staff Housing Costs Recovered 360,240 286,242 330,145

2090199 STF HOUSE - Administration Allocated (19,325) (15,385) (19,645)

0 (136,047) (120,790)

Page 66






2020/2021 Actuals

OPERATING REVENUE

3090101 STF HOUSE - Staff Rental Reimbursements 5,000 8,566 20,000

3090135 STF HOUSE - Other Income; Rental Income 20,000 23,329 25,000

3090140 STAFF HOUSE - Grant Income 1,067,138

3090190 STF HOUSE - Profit on Disposal of Assets 0 0 0

1,092,138 31,895 45,000

TOTAL Staff Housing 1,092,138 0 31,895 (136,047) 45,000 (120,790)

CAPITAL EXPENDITURE

4090110 STF HOUSE - Building; Capital (1,067,138) 0 0

BC221 Staff Housing/Unit Development (TBD) (1,067,138)

4090181 STF HOUSE - Transfer to Reserves 0 0 0

4090182 STF HOUSE - Loan Principal Repayments (67,995) (97,165) (97,167)

Loan 81; Burt Street Units; Shire Housing (44,547)

Loan 82; DCEO Housing (23,448)

Loan 79B; Exec Housing - Paid Out - 2020/2021

(1,135,133) (97,165) (97,167)

CAPITAL REVENUE

5090150 STF HOUSE - Proceeds on Disposal of Assets 0 40,909 40,000

Proposed Sale of Mikado Way Property

5090151 STF HOUSE - Realisation on Disposal of Assets 0 (40,909) (40,000)

5090155 STF HOUSE - New Loan Borrowings 0 0 0

5090181 STF HOUSE - Transfer from Reserves 0 0 0

0 0 0

TOTAL Staff Housing 0 (1,135,133) 0 (97,165) 0 (97,167)

Page 67






2020/2021 Actuals

HOUSING - OTHER HOUSING


2090286 OTHER HOUSE - Expensed Minor Asset Purchases 0 0 0

2090287 OTHER HOUSE - Other Expenses (Incl. Business Plan) 0 0 0

2090288 OTHER HOUSE - Building Operations (13,330) 0 (11,130)

BO012 BO012 14 Erlistoun Street; Historic Complex; Operations (10,315) (7,694)

BO025 BO025 1-13 Augusta Street; Operations (3,015) (1,623)

2090289 OTHER HOUSE - Building Maintenance (5,400) 0 (5,200)

BM012 BM012 Erlistoun Street; Historic Complex; Maintenance (3,200) (450)

BM025 BM025 1-13 Augusta Street; Operations (2,200) 0

2090292 OTHER HOUSE - Depreciation (7,200) (6,541) (2,400)

2090298 OTHER HOUSE - Staff Housing Costs Allocated 0 (2,846) (3,283)

2090299 OTHER HOUSE - Administration Allocated (27,407) (21,818) (27,860)

(53,337) (40,973) (49,873)

OPERATING REVENUE

3090201 OTHER HOUSE - Rental Reimbursements 0 0 0

3090235 OTHER HOUSE - Other Income; Housing Rental 0 0 5,000

3090240 OTHER HOUSE - Grant Income 0 0 0

0 0 5,000

TOTAL Other Housing 0 (53,337) 0 (40,973) 5,000 (49,873)

HOUSING - OTHER HOUSING

CAPITAL EXPENDITURE

4090210 OTHER HOUSE - Building; Capital 0 0 0

4090281 OTHER HOUSE - Transfer to Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5090281 OTHER HOUSE - Transfer from Reserves 0 0 0

0 0 0

TOTAL Other Housing 0 0 0 0 0 0

TOTAL HOUSING 1,092,138 (1,188,470) 31,895 (274,186) 50,000 (267,830)

Page 68






2020/2021 Actuals

COMMUNITY AMMENITIES - SANITATION


2100111 SANITATION - Waste Collection (30,400) 0 (31,400)

W342 W342 Domestic Waste Collection (30,400) (34,185)

2100112 SANITATION - Waste Collection; Mount Margaret (15,700) 0 (15,700)

W343 W343 Waste Collection; Mount Margaret (15,700) (15,550)

2100113 SANITATION - Litter Control (97,650) 0 (95,000)

W347 W347 Litter Control (97,650) (98,227)

2100114 SANITATION - Commercial/Industrial Collection (55,400) 0 (59,400)

W344 W344 Commercial/Industrial Waste Collection (32,600) (28,260)

W345 W345 Quarantine Bin; Great Central Road (22,800) (21,464)

2100117 SANITATION - General Tip Maintenance (190,475) 0 (212,400)

W318 W318 Laverton Waste Facility (190,475) (172,027)

Includes provisions for additional/replacement fencing, cover, new pits

& bund walls

2100118 SANITATION - Household Verge Collection (3,600) 0 (5,200)

W346 W346 Household Verge Collection (3,600) (613)

2100187 SANITATION - Other Expenses (1,000) (4,420) (1,000)

2100192 SANITATION - Depreciation (24,650) (26,037) (20,800)

2100498 SANITATION - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2100199 SANITATION - Administration Allocated (19,325) (15,385) (19,645)

(441,767) (419,013) (463,828)

OPERATING REVENUE

3100100 SANITATION - Domestic Refuse Collection Charges 83,000 82,824 84,000

3100101 SANITATION - Domestic Services; Mount Margaret Rubbish Collection 20,000 14,036 20,000

3100120 SANITATION - Commercial Collection Charge 28,000 27,030 28,000

No Change to 2020/2021 Charges

3100121 SANITATION - Commercial Collection Charge (Additional) 0 0 0

3100125 SANITATION - Fees & Charges 500 451 500

3100130 SANITATION - Grant Income 0 0 0

3100135 SANITATION - Other Income 0 0 500

Sale of Bins; Septic Tank Fees; Liquid Waste Disposal

131,500 124,340 133,000

TOTAL Community Amenities - Sanitation 131,500 (441,767) 124,340 (419,013) 133,000 (463,828)

CAPITAL EXPENDITURE

4100130 SANITATION - Plant & Equipment; Capital 0 0 0

4100180 SANITATION - Infrastructure Other; Capital 0 0 0

IO399 Tip Fence Construction 0

4100181 SANITATION - Transfer to Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5100150 SANITATION - Proceeds on Disposal of Assets 0 0 0

5100151 SANITATION - Realisation on Disposal of Assets 0 0 0

5100181 SANITATION - Transfer from Reserves 0 0 0

0 0 0

TOTAL Community Amenities - Sanitation 0 0 0 0 0 0

Page 69






2020/2021 Actuals

COMMUNITY AMENITIES - TOWN PLANNING & REGIONAL DEVELOPMENT


2100252 PLANNING - Consultants (10,000) (2,061) (10,000)

2100287 PLANNING - Other Expenses 0 0 0

2100298 PLANNING - Staff Housing Costs Allocated 0 0 0

2100299 PLANNING - Administration Allocated (27,407) (21,818) (27,860)

(37,407) (23,879) (37,860)

OPERATING REVENUE

3100220 PLANNING - Fees & Charges 100 100 200

3100235 PLANNING - Other Income 0 0 0

100 100 200

TOTAL Town Planning 100 (37,407) 100 (23,879) 200 (37,860)

COMMUNITY AMENITIES - TOWN PLANNING & REGIONAL DEVELOPMENT

CAPITAL EXPENDITURE

4100281 PLANNING - Transfer to Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5100281 PLANNING - Transfer from Reserves 0 0 0

0 0 0

TOTAL Town Planning 0 0 0 0 0 0

Page 70






2020/2021 Actuals

COMMUNITY AMENITIES - OTHER COMMUNITY AMENITIES


2100311 COM AMEN - Cemetery Maintenance/Operations (57,870) 0 (28,570)

W314 Cemetery Maintenance & Operations (includes FLCAG) (52,800) (23,903)

W326 Cemetery Carpark Maintenance (5,070) (400)

2100315 COM AMEN - Other Community Amenities; Maintenance/Operations 0 0 0

2100387 COM AMEN - Other Expenses (20,000) (20,000) (20,000)

Outback Graves (20,000)

2100388 COM AMEN - Public Conveniences Operations (44,520) 0 (41,850)

BO037 BO037 Public Toilets; 13 Duketon Street (21,300) (24,077)

BO038 BO038 Public Toilets; Mary Mac Way (23,220) (26,973)

2100389 COM AMEN - Public Conveniences Maintenance (8,800) 0 (10,800)

BM037 BM037 Public Toilets; 13 Duketon Street (4,400) (2,705)

BM038 BM038 Public Toilets; Mary Mac Way (4,400) (9,334)

2100392 COM AMEN - Depreciation (19,800) (17,825) (13,800)

2100398 COM AMEN - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2100399 COM AMEN - Administration Allocated (27,407) (21,818) (27,860)

(181,964) (149,882) (146,163)

OPERATING REVENUE

3100320 COM AMEN - Cemetery Fees; Burial 1,000 900 1,000

1,000 1,237 1,000

TOTAL Community Amenities - Other 1,000 (181,964) 1,237 (149,882) 1,000 (146,163)

COMMUNITY AMENITIES - OTHER COMMUNITY AMENITIES

CAPITAL EXPENDITURE

4100380 COM AMEN - Infrastructure Other; Capital 0 0 (30,000)

IO314 Cemetery Improvements (FLCAG) 0 0

Included Under W314

0 0 (30,000)

CAPITAL REVENUE

0 0 0

TOTAL Community Amenities - Other 0 0 0 0 0 (30,000)

TOTAL COMMUNITY AMENITIES 132,600 (661,138) 125,677 (592,773) 134,200 (677,851)

Page 71






2020/2021 Actuals

RECREATION & CULTURE - PUBLIC HALLS


2110186 HALLS - Expensed Minor Asset Purchases 0 0 0

2110187 HALLS - Other Expenses (5,000) (356) 0

2110188 HALLS - Town Halls & Public Building Operations (14,850) 0 (11,300)

BO029 Town Hall; Utilities; Cleaning; Insurance (13,100) (7,642)

BO030 1-13 Augusta Street; Utilities; Cleaning; Insurance (1,750) 0

2110189 HALLS - Town Halls & Public Building Maintenance (10,790) 0 (18,780)

BM029 Town Hall; Minor Building Maintenance (7,900) (2,648)

Includes Provision for Minor Furnishings & Fittings (2,000)

BM030 1-13 Augusta Street; Minor Building Maintenance (890) 0

2110192 HALLS - Depreciation (56,400) (51,222) (20,000)

2110198 HALLS - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2110199 HALLS - Administration Allocated (19,822) (15,780) (20,150)

(110,429) (80,495) (73,513)

OPERATING REVENUE

3110120 HALLS - Town Hall Hire 1,000 2,600 1,000

3110135 HALLS - Other Income 0 0 0

1,000 2,600 1,000

TOTAL Other Recreation & Culture - Public Halls 1,000 (110,429) 2,600 (80,495) 1,000 (73,513)

RECREATION & CULTURE - PUBLIC HALLS

CAPITAL EXPENDITURE

4110110 HALLS - Building; Capital 0 0 0

0 0 0

CAPITAL REVENUE

5110181 HALLS - Transfer From Reserves 0 0 0

0 0 0

TOTAL PUBLIC HALLS 0 0 0 0 0 0

Page 72






2020/2021 Actuals

RECREATION & CULTURE - SWIMMING & BEACHES


2110200 SWIM - Employee Costs - Wages; Salaries; Superannuation (131,775) (125,750) (121,391)

2110202 SWIM - Employee Costs - Allowances; WC & FBT (4,000) (3,700) (4,000)

2110204 SWIM - Employee Costs - Training & Development; Conferences (5,000) (1,596) (5,000)

2110206 SWIM - Employee Costs - Other (1,000) (300) (1,000)

2110230 SWIM - Insurance 0 0 (8,500)

2110251 SWIM - Kiosk Expenses 0 0 0

2110265 SWIM - Grounds Maintenance/Operations (2,000) 0 0

2110266 SWIM - Pool Bowls 0 0 0

2110270 SWIM - Loan Interest Repayments (15,810) (17,277) (18,000)

Loan 83; Interest (15,810)

2110287 SWIM - Other Expenses 0 (2,073) (7,000)

2110288 SWIM - Building Operations (129,900) 0 (110,300)

BO048 BO048 - Utilities; Cleaning; Insurance; Chemicals (23,700) (20,419)

BO026 BO026 - Laverton Community Hub - Aquatic Facilities - Operating (106,200) (88,400)

2110289 SWIM - Building Maintenance (75,000) 0 (4,600)

BM048 BM048 - Minor Building Maintenance (4,000) (21,751)

BM026 BM026 - Laverton Community Hub - Aquatic Facilities - Maintenance (71,000) (29,852)

Includes Driveway & Guttering Repairs

2110291 SWIM - Loss on Disposal of Assets 0 0 0

2110292 SWIM - Depreciation (117,500) (104,422) (101,000)

2110298 SWIM - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2110299 SWIM - Administration Allocated (9,691) (7,715) (9,851)

(495,243) (426,102) (393,925)

OPERATING REVENUE

3110200 SWIM - Contributions & Donations 0 0 0

3110210 SWIM - Grants 0 0 40,000

Grant for Solar Project

3110220 SWIM - Admissions 10,000 8,632 10,000

3110221 SWIM - Kiosk Income 0 0 0

3110235 SWIM - Other Income 0 357 0

10,000 8,989 50,000

10,000 (495,243) 8,989 (426,102) 50,000 (393,925)

RECREATION & CULTURE - SWIMMING & BEACHES

CAPITAL EXPENDITURE

4110210 SWIM - Building ; Capital 0 0

4110220 SWIM - Furniture & Fittings; Capital 0 0 0

4110230 SWIM - Plant & Equipment; Capital 0 0 0

4110280 SWIM - Infrastructure Other; Capital 0 0 (80,000)

4110281 SWIM - Transfer to Reserves 0 0 0

4110282 SWIM - Loan Principal Repayments (51,586) (50,052) (50,053)

Loan 83; Principal (51,586)

(51,586) (50,052) (130,053)

CAPITAL REVENUE

5110255 SWIM - New Loan Borrowings 0 0 0

5110281 SWIM - Transfers From Reserve 0 0 0

0 0 0

0 (51,586) 0 (50,052) 0 (130,053)

TOTAL SWIMMING AREAS & BEACHES

TOTAL SWIMMING AREAS & BEACHES

Page 73






2020/2021 Actuals

RECREATION & CULTURE - TV & RADIO REBROADCASTING


2110365 TV RADIO - Re-Broadcasting Maintenance/Operations 0 0 0

2110387 TV RADIO - Other Expenses 0 0 0

2110388 TV RADIO - Other TV RADIO Facilities Building Operations (13,725) 0 (12,825)

BO051 TV/Radio Rebroadcasting Facilities; Operating (13,725) (10,810)

2110389 TV RADIO - Other TV RADIO Facilities Building Maintenance (15,000) 0 (17,100)

BM051 TV/Radio Rebroadcasting Facilities; Maintenance (15,000) (6,818)

2110392 TV RADIO - Depreciation (9,500) (8,022) (7,700)

2110398 TV RADIO - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2110399 TV RADIO - Administration Allocated (9,691) (7,715) (9,851)

(51,483) (36,211) (50,759)

OPERATING REVENUE

3110301 TV RADIO - Reimbursements 0 0 0

3110320 TV RADIO - Service Charges Levied 0 0 0

3110335 TV RADIO - Other Income 0 0 0

0 0 0

TOTAL TV & Radio Rebroadcasting 0 (51,483) 0 (36,211) 0 (50,759)

RECREATION & CULTURE - TV & RADIO REBROADCASTING

CAPITAL EXPENDITURE

4110380 TV RADIO - Infrastructure Other 0 0 0

4110381 TV RADIO - Transfer to Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5110381 TV RADIO - Transfers From Reserve 0 0 0

0 0 0

TOTAL TV & Radio Rebroadcasting 0 0 0 0 0 0

Page 74






2020/2021 Actuals

RECREATION & CULTURE - LIBRARIES


2110400 LIBRARIES - Employee Costs - Wages; Salaries; Superannuation (25,405) (23,637) (85,374)

2110402 LIBRARIES - Employee Costs - Allowances; WC & FBT (1,000) (1,850) (2,000)

2110404 LIBRARIES - Employee Costs - Training & Development; Conferences (1,000) (49) (3,000)

2110406 LIBRARIES - Employee Costs - Other (1,000) (301) (1,000)

2110412 LIBRARIES - Book Purchases (500) (70) (500)

2110413 LIBRARIES - Lost Books (200) 0 (200)

2110460 LIBRARIES - General Office Expenses (500) (134) (500)

2110487 LIBRARIES - Other Expenses 0 0 0

2110488 LIBRARIES - Library Building Operations (8,500) 0 (16,450)

BO049 Library; Operating (8,500) (12,604)

2110489 LIBRARIES - Library Building Maintenance (7,200) 0 (2,200)

BM049 Library Maintenance (7,200) (766)

2110492 LIBRARIES - Depreciation (200) (215) 0

2110498 LIBRARIES - Staff Housing Costs Allocated (3,568) (2,846) (3,283)

2110499 LIBRARIES - Administration Allocated (9,902) (7,883) (10,066)

(58,975) (50,356) (124,573)

OPERATING REVENUE

3110420 LIBRARIES - Fees & Charges 0 0 50

0 0 50

TOTAL Libraries 0 (58,975) 0 (50,356) 50 (124,573)

RECREATION & CULTURE - LIBRARIES

CAPITAL EXPENDITURE

4110420 LIBRARIES - Furniture & Fittings 0 0 0

4110481 LIBRARIES - Transfer to Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5110481 LIBRARIES - Transfers From Reserve 0 0 0

0 0 0

TOTAL Libraries 0 0 0 0 0 0

Page 75






2020/2021 Actuals

RECREATION & CULTURE - OTHER


2110552 REC OTHER - Consultants (5,000) 0 (5,000)

Annual Provision - Sporting Clubs

2110564 REC OTHER - Racecourse & Stables; Maintenance/Operations (21,000) 0 (21,700)

W321 Racecourse & Stables (21,000) (48,001)

2110565 REC OTHER - Parks & Gardens Maintenance/Operations (133,960) 0 (126,310)

W300 Admin Office Gardens (32,800) (34,805)

W301 Town Hall; Garden & Surrounds (16,100) (8,239)

W303 Aquatic Facility; Garden & Surrounds (19,000) (10,731)

W304 Laverton Community Gymnasium; Garden & Surrounds (2,800) (558)

W307 Great Beyond Visitor Centre; Garden & Surrounds (15,500) (5,952)

W308 Community Resource Centre; Garden & Surrounds (11,200) (4,831)

W311 Old Police Complex; Garden & Surrounds (7,310) (5,405)

W312 Old Coach House; Garden & Surrounds (7,600) (6,363)

W322 May Mac Long Bay Parking; Garden & Surrounds (21,650) (11,733)

2110566 REC OTHER - Town Oval Maintenance/Operations (135,550) 0 (123,300)

W305 Laverton Oval & Surrounds; General Maintenance & Operations (135,550) (144,973)

2110567 REC OTHER - Sundry Parks/Reserves Maintenance/Operations (161,580) 0 (128,725)

W302 Main Street Rotunda; Garden & Surrounds (45,460) (50,645)

W306 Anzac Memorial; Garden & Surrounds (30,200) (27,241)

W309 Laver Square; Garden & Surrounds (16,600) (7,137)

W310 Water Tower/Hawks Look Out; Garden & Surrounds (3,300) 0

W313 Duke Street Playground; Garden & Surrounds (9,600) (19,044)

W315 W315 Laverton Entry Statements (12,100) (1,964)

W316 W316 - Laverton Skate Park; Garden & Surrounds (6,750) (1,023)

W317 W317 Beria Street Roundabout; Garden & Surrounds (9,950) (14,674)

W319 W319 Laverton Golf Course (3,700) (1,876)

W323 W323 Other Gardens, Parks & Reserves (10,500) (8,984)

W336 Leahy Park (3,420) (1,966)

W369 Community Garden (10,000)

2110568 REC OTHER - Playground Equipment Maintenance 0 0 0

2110569 REC OTHER - Community Garden Projects 0 0 0

2110586 REC OTHER - Expensed Minor Asset Purchases (1,000) (346) (1,000)

General Provision (1,000)

2110587 REC OTHER - Other Expenses 0 (105,378) (105,378)

Laverton Sports Club Contribution - To Match CSRFF Application

2110588 REC OTHER - Other Rec Facilities Building Operations (23,875) 0 (23,220)

BO046 Community Gymnasium Operations (23,875) (20,607)

Includes Equipment Hire

BO027 Laverton Community Hub - Recreation Facilities - Operating 0 0

2110589 REC OTHER - Other Rec Facilities Building Maintenance (3,900) 0 (3,900)

BM046 Community Gymnasium Maintenance (3,900) (1,468)

BM027 Laverton Community Hub - Recreation Facilities - Maintenance 0 0

2110592 REC OTHER - Depreciation - Other Recreation (43,500) (37,824) (21,500)

2110798 REC OTHER - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2110599 REC OTHER - Administration Allocated (13,316) (10,601) (13,536)

(546,248) (595,215) (576,852)

OPERATING REVENUE

3110500 REC OTHER - Contributions & Donations 40,000 88,957 85,000

Education Department; Contribution towards Town/School Oval 40,000

Contribution; Laverton Oval Fence

3110510 REC OTHER - Grants; Other 467,178 0 25,000

Fed Govt. Grant - RLCIP

3110511 REC OTHER - Grants; Department Sport & Recreation (DSR) 0 0 0

3110512 REC OTHER - Grants; Lotterywest 0 0 0

3110513 REC OTHER - Grants; Goldfields Esperance Development Commission (GEDC) 0 0 0

3110520 REC OTHER - Fees & Charges 3,000 3,139 2,000

Includes Gym Memberships

3110535 REC OTHER - Other Income 0 291 0

510,178 92,387 112,000

TOTAL REC OTHER 510,178 (546,248) 92,387 (595,215) 112,000 (576,852)

Page 76






2020/2021 Actuals

RECREATION & CULTURE - OTHER

CAPITAL EXPENDITURE

4110510 REC OTHER - Building; Capital 0 0 0

4110520 REC OTHER - Furniture & Fittings; Capital 0 0 0

4110330 REC OTHER - Plant & Equipment; Capital 0 0 0

4110570 REC OTHER - Infrastructure Parks & Gardens; Capital 0 0 (30,000)

IP402 Laverton Oval Fence 0 (17,757)

4110580 REC OTHER - Infrastructure Other (467,178) 0 (35,200)

IO501 Laverton Townsite Reticulation & Beautification (387,178)

Includes Playground Upgrades & Laver Place Streetscaping

IO502 Laverton Go Kart Track (80,000)

4110581 REC OTHER - Transfer to Reserves 0 0 0

(467,178) (17,757) (65,200)

CAPITAL REVENUE

5110350 REC OTHER - Proceeds on Disposal of Assets 0 0 0

5110581 REC OTHER - Transfers From Reserve 0 0 0

0 0 0

TOTAL REC OTHER 0 (467,178) 0 (17,757) 0 (65,200)

TOTAL RECREATION & CULTURE 521,178 (1,781,142) 103,976 (1,256,188) 163,050 (1,414,875)

Page 77






2020/2021 Actuals

TRANSPORT - CONSTRUCTION

OPERATING INCOME

3120110 ROADC - Regional Road Group Grants (MRWA) 402,000 402,000 402,000

RRG2101 - Lancefield Diversion Road - 4.8 Km

RRG2002 - Lancefield Diversion Road - SLK 1.00 to SLK 2.00

RRG2001 - Bandya Road - SLK 22.50 to SLK 24.50

RRG2003 - Old Laverton Road - SLK 8.00 to SLK 10.00

RRG2004 - Laverton Mount Margaret Road - SLK 0.00 to SLK 0.30

3120111 ROADC - Roads to Recovery Grant 417,000 209,000 0

RAAR; Great Central Road 417,000

3120112 ROADC - Black Spot Grant 0 417,400 417,400

RBSGC32 - Gum Creek Crossing Construction - 32.0 slk

3120113 ROADC - Other Grants - Roads/Streets 0 0 0

3120114 ROADC - Other Grants - Footpaths 0 0 0

3120115 ROADC - Other Grants - Depots 0 0 0

3120117 ROADC - Other Grants - Remote Access Roads 0 7,881 0

3120131 ROADC - Road Construction Mining Contribution Income 484,770 484,770 484,770

Mining Companies Contribution to Mt Weld Rd

1,303,770 1,521,050 1,304,170

TOTAL TRANSPORT; CONSTRUCTION; OPERATING 1,303,770 0 1,521,050 0 1,304,170 0

Page 78






2020/2021 Actuals

TRANSPORT - CONSTRUCTION

CAPITAL EXPENDITURE

4120110 ROADC - Building; Capital (300,000) 0 0

BC211 Works Depot Building Upgrade (300,000)

4120130 ROADC - Plant & Equipment; Capital 0 0 0

4120141 ROADC - Sealed; Council Funded (467,528) 0 (89,316)

SPW2111 Sturt Pea Drive Widening (312,528)

TSR2111 Town Streets Resealing (155,000)

RC081 Cumba Close - Asphalt Overlay 0

RC006 Mt Weld Road - widen to 8m 0

Includes Mining Companies Contribution - Ref: 3120131

RC088 Wedgewood Lane - Resurface 0

RC079 MacPherson & Duketon Upgrades 0

RC044 Augusta Street (Main Street) Upgrade 0

4120142 ROADC - Gravel; Council Funded (1,019,457) 0 (346,272)

GRST2111 Gravel Resheet - Bandya Road (510,698)

GRST2112 Gravel Resheet - Mt Weld Road (508,759)

RC009 Bandya Road - Creek Crossing Stabilisation & Seal 0

RC087 Great Central Road - Spence St Floodway Repairs 0

4120143 ROADC - Formed; Council Funded 0 0 0

4120147 ROADC - Sealed; Roads to Recovery Funded 0 0 0

4120148 ROADC - Gravel; Roads to Recovery Funded 0 0 0

RTR801 RTR801 Mt Weld/Merolia/Racecourse Rds. 0

4120149 ROADC - Formed; Roads to Recovery Funded 0 0 0

4120151 ROADC - Sealed; Regional Road Group Funded (603,000) 0 (276,780)

RRG2101 Lancefield Diversion Road - 4.8 Km (603,000) (24,893)

RRG2002 Lancefield Diversion Road - SLK 1.00 to SLK 2.00 0 (201,808)

RRG087 RRG087 Great Central Road; Major Project; PN21113635 0

4120152 ROADC - Gravel; Regional Road Group Funded 0 0 (420,000)

RRG2001 Bandya Road - SLK 22.50 to SLK 24.50 0 (177,510)

RRG2003 Old Laverton Road - SLK 8.00 to SLK 10.00 0 (128,875)

RRG2004 Laverton Mount Margaret Road - SLK 0.00 to SLK 0.30 0 (28,977)

RRG1901 Bandya Road - Slk 15.0 To 22.5

RRG1902 Lancefield Diversion Road - Slk 0 To 7.58

RRG1903 Old Laverton Road - Slk 27.0 To 37.0

RRG1904 Laverton Mount Margaret Road - Slk 9.6 To 11.24

RRG110 RRG110 Lancefield Diversion Road; 0.00 to 3.05slk; PN: 21114800

RRG009 RRG009 Bandya Road; 7.50 to 15.00slk; PN: 21114801

RRG070 RRG070 Old Laverton Road; 6.00 to 27.00slk; PN: 21114802

RRG003 RRG003 Laverton Mount Margaret Road; 4.20 to 9.60slk; PN: 21114808

4120153 ROADC - Formed; Regional Road Group Funded 0 0 0

4120157 ROADC - Sealed; Black Spot Funded 0 0 0

4120158 ROADC - Gravel; Black Spot Funded 0 0 (506,100)

RBSGC32 Gum Creek Crossing Construction - 32.0 slk 0 (579,444)

RBS009 RBS009 Bandya Road 36.5 SLK; PN: 21114615 0

4120159 ROADC - Formed; Black Spot Funded 0 0 0

4120165 ROADC - Gravel; Other Grant Funding 0 0 0

RAR087 RAR087 Great Central Road; RAAR No. 8520; PN 21100784; Carry Over 0

RAR009 RAR009 Bandya-Mulga Queen Road; RAAR No. 8380; PN 21100782 0

RAR070 RAR070 Old Laverton Road; RAAR No. 8390; PN 21100783 0

4120171 ROADC - Drainage 0 0 0

4120172 ROADC - Footpaths (50,000) 0 (18,000)

FC060 Hawks Place Footpath (50,000) (3,170)

4120173 ROADC - Infrastructure Other 0 0 0

IO330 IO330 Wash-down Bay 0

IO326 IO326 Cemetery Carpark 0

IO329 IO329 Depot Facility; New Electrical Connection; 4 Alderstone Street 0

4120181 ROADC - Transfers To Reserve 0 (250,891) 0

(2,439,985) (1,395,569) (1,656,468)

CAPITAL REVENUE

5120181 ROADC - Transfers From Reserve 0 0 0

0 0 0

TOTAL Transport - Construction 0 (2,439,985) 0 (1,395,569) 0 (1,656,468)

Page 79






2020/2021 Actuals

TRANSPORT - MAINTENANCE


4120162 ROADC - Gravel; Flood Damage 0 0 0

4120163 ROADC - Formed; Flood Damage 0 0 0

2120201 ROADM - Gravel; Flood Damage (2,000,000)

RFD21087 Great Central Road Flood Damage (2,000,000)

2120211 ROADM - Road Maintenance; Sealed (53,000) (60,147) (315,554)

Various Road Maintenance as per Program

2120212 ROADM - Road Maintenance; Gravel (879,693) (78,877) (1,203,430)

Various Road Maintenance as per Program

RM987 Gravel Resheeting (Gruyere) - Great Central Road 0

RM074 RM074 - Laverton Bypass - Maintenance Total (2,220)

Resource Location; Water & Gravel Supply

RM087RM087 Great Central Road Maintenance - Includes Installation of distance markers & Grid/s on Great Central Road **

(496,712)

RM003 RM003 - Laverton - Mount Margaret Road - Maintenance Total (1,859)

RM005 RM005 - Merolia Road - Maintenance Total (40,622)

RM006 RM006 - Mt Weld Road - Maintenance Total (26,845)

RM007 RM007 - White Cliffs Road - Maintenance Total (33,475)

RM008 RM008 - Erlistoun Road - Maintenance Total (12,393)

RM009 RM009 - Bandya Road - Maintenance Total (178,870)

RM019 RM019 - Mt Margaret - Mt Weld - Maintenance Total (2,194)

RM021 RM021 - Neale Junction Road - Maintenance Total (11,019)

RM027 RM027 - Lake Wells Road - Maintenance Total (29,236)

RM040 RM040 - Connie Sue Road - Maintenance Total (1,334)

RM055 RM055 - Prenti Downs Road - Maintenance Total (6,119)

RM070 RM070 - Old Laverton Road - Maintenance Total (49,819)

2120213 ROADM - Road Maintenance; Formed (47,000) (44,412) (32,000)

2120214 ROADM - Footpath Maintenance (2,500) 0 (5,600)

Various Maintenance as per Program

W335 W335 Wongatha Path (2,500) 0

2120215 ROADM - Drainage Works 0 0 0

2120216 ROADM - Street Trees & Watering (4,640) 0 (8,740)

Various Maintenance as per Program

W324 W324 Street Tree Maint - Purchase of Plants (4,640) (1,763)

2120217 ROADM - Maintenance; Town Streets (40,500) 0 (34,550)

W328 W328 Beria Road Information Bay (15,200) (20,350)

W325 Verge Maintenance (25,300) (7,842)

2120218 ROADM - Signage - Roadworks & Safety Signage (10,000) 0 (5,000)

W355 Road Signage - Roadworks & Safety Signage (10,000) (7,184)

2120234 ROADM - Street Lighting (48,000) (36,132) (46,650)

2120265 ROADM - Road Maintenance/Operations (53,570) 0 (52,520)

W329 Depot Facility; Site (39,150) (44,727)

W330 Depot Wash Down Facility (10,020) (3,687)

W338 Depot Fuel Facilities (4,400) (2,976)

2120286 ROADM - Workshop/Depot Expensed Equipment (10,000) 0 (10,000)

2120287 ROADM - Other Expenses 0 (89) (10,000)

OHS - PPE 0

2120288 ROADM - Depot Building Operations (63,150) (0) (57,250)

BO002 BO002 Depot Workshop (33,650) (38,211)

BO003 BO003 Depot Machinery Shed (6,950) (1,332)

BO004 BO004 Depot Foreman's Office (19,550) (11,632)

BO005 BO005 Depot Vehicle Garage (3,000) (1,206)

2120289 ROADM - Depot Building Maintenance (13,800) 0 (54,300)

BM002 BM002 Depot Workshop (5,700) (20,566)

Includes new gates/doors 0

BM003 BM003 Depot Machinery Shed (3,200) (572)

BM004 BM004 Depot Foreman's Office (2,700) (942)

BM005 BM005 Depot Vehicle Garage (2,200) (552)

BM338 BM338 Depot Facility; Fence/Gate 0 0

2120292 ROADM - Depreciation - Roads, Bridges & Depots (2,022,150) (1,848,405) (1,748,800)

2120298 ROADM - Staff Housing Costs Allocated 0 (2,846) (3,283)

2120299 ROADM - Administration Allocated (13,316) (10,601) (13,536)

(5,261,319) (3,137,769) (3,601,213)

Page 80






2020/2021 Actuals

OPERATING INCOME

3120200 ROADM - Street Lighting Subsidy 0 0 0

3120201 ROADM - Road Contribution Income 61,000 61,000 61,000

Gruyere Mines - Annual Contribution as per Agreement 61,000

3120210 ROADM - Direct Road Grant (MRWA) 200,000 214,010 180,000

3120130 ROADM - Other Grants - Flood Damage 2,000,000 917,115 917,000

Great Central Road - 2021 Flood

3120220 ROADM - Sale of Scrap 0 0 0

3120235 ROADM - Other Income 0 0 0

2,261,000 1,192,125 1,158,000

TOTAL Transport - Maintenance 2,261,000 (3,261,319) 1,192,125 (3,137,769) 1,158,000 (3,601,213)

Page 81






2020/2021 Actuals

TRANSPORT - ROAD PLANT PURCHASES


2120391 PLANT - Loss on Disposal of Assets (152,000) (12,945) (63,000)

2120386 PLANT - Expensed Minor Asset Purchases 0 (11,579) (63,100)

(152,000) (24,525) (126,100)

OPERATING REVENUE

3120380 PLANT - Other Income 0 83 0

3120390 PLANT - Profit on Disposal of Assets 30,000 0 0

30,000 83 0

TOTAL Transport - Road Plant Purchases 30,000 (152,000) 83 (24,525) 0 (126,100)

TRANSPORT - ROAD PLANT PURCHASES

CAPITAL EXPENDITURE

4120330 PLANT - Plant & Equipment; Capital (700,000) 0 (542,200)

PE601 Construction Grader (currently P303 - JD) - Includes Blade Controller (470,000) 0

PE201 Toyota Workmate (80,000)

PE202 Street Sweeper (150,000)

4120381 PLANT - Transfers To Reserve (65,000) 0 0

(765,000) (122,119) (542,200)

CAPITAL REVENUE

5120350 PLANT - Proceeds on Disposal of Assets 370,000 37,000 100,000

P303 - JD Construction Grader 60,000

P369 - Komatsu Construction Grader 150,000

Sale of EMTS Landcruiser 75,000

Sale of Surplus Vehicles - Utilities 50,000

Sale of LC Utility - LA 53 35,000

5120351 PLANT - Realisation on Disposal of Assets (370,000) (37,000) (100,000)

5120381 PLANT - Transfers from Reserve 0 0 40,210

0 0 40,210

TOTAL Transport - Road Plant Purchases 0 (765,000) 0 (122,119) 40,210 (542,200)

Page 82






2020/2021 Actuals

TRANSPORT - AERODROMES


2120400 AERO - Employee Costs - Wages; Salaries; Superannuation 0 0 0

2120402 AERO - Employee Costs - Allowances; WC & FBT 0 0 0

2120404 AERO - Employee Costs - Training & Development; Conferences 0 (15,314) 0

2120406 AERO - Employee Costs - Other 0 0 0

2120441 AERO - Subscriptions & Memberships 0 (2,087) (1,500)

2120452 AERO - Consultants (360,000) (69,575) (15,000)

AMS Airport Management Contract

Consultant to prepare report & plan/topographical - Laverton Airport

ATI & ETI Inspections & Improvements

2120458 AERO - Collection Costs; Landing Fees 0 (14,853) (15,000)

2120460 AERO - Refuelling Facility 0 (191,860) (200,000)

2120465 AERO - Airstrip & Grounds Maintenance/Operations (32,420) 0 (63,800)

W320 W320 Airport (17,000) (88,045)

Includes Reticulation

W339 W339 Airport Runway (13,900) (39,982)

W340 W340 Airport Fuel Facilities (1,520) (24,982)

2120484 AERO - Audit Fees 0 0

2120486 AERO - Expensed Minor Asset Purchases 0 0

2120487 AERO - Other Expenses (20,000) 0 0

Contingency for repairs/replacement as agreed with AMS

2120488 AERO - Building Operations (27,800) 0 (21,800)

BO039 BO039 Airport Terminal Building (10,600) (6,031)

BO040 BO040 Airport Toilet Facilities (17,200) (21,068)

2120489 AERO - Building Maintenance (42,700) 0 (9,700)

BM039 BM039 Airport Terminal Building (37,400) (22,001)

Includes Shade Sales & Modular Building Hire

BM040 BM040 Airport Toilet Facilities (5,300) (55)

2120492 AERO - Depreciation 0 (138,493) (134,200)

2120498 AERO - Staff Housing Costs Allocated 0 (2,846) (3,283)

2120499 AERO - Administration Allocated (13,316) (10,601) (13,536)

(496,236) (647,793) (477,819)

OPERATING REVENUE

3120400 AERO - Contributions & Donations 15,000 46,603 150,000

Contribution to Shade Sails & Modular Building 15,000

3120410 AERO - Grants 0 17,619 150,000

3120420 AERO - Airport Landing Fees & Charges 270,000 274,529 200,000

3120430 AERO - Sale of Aviation Fuel 0 193,516 200,000

285,000 532,267 700,000

TOTAL Transport - Aerodromes 285,000 (496,236) 532,267 (647,793) 700,000 (477,819)

TRANSPORT - AERODROMES

CAPITAL EXPENDITURE

4120430 AERO - Plant & Equipment; Capital 0 0 0

PE508 P508 Runway Sweeper 0

4120480 AERO - Infrastructure Other (500,880) 0 (300,480)

IO951 Airport Runway Turning Nodes (350,000) 0

IO952 Airport Taxiway & Parking Reseal (150,880)

IO901 Airport Apron Expansion & Additional Taxi-Way 0 (13,340)

4120481 AERO - Transfer to Reserves 0 (58,744) (14,000)

(500,880) (72,084) (314,480)

CAPITAL REVENUE

5120481 AERO - Transfers From Reserve 0 0 0

0 0 0

TOTAL Transport - Aerodromes 0 (500,880) 0 (72,084) 0 (314,480)

Page 83






2020/2021 Actuals

TRANSPORT - TRAFFIC CONTROL (VEHICLE LICENSING)


2120500 LICENSING - Employee Costs - Wages; Salaries; Superannuation (75,010) (70,911) (66,031)

2120502 LICENSING - Employee Costs - Allowances; WC & FBT 0 0 0

2120504 LICENSING - Employee Costs - Training & Development (5,000) 0 (5,000)

2120506 LICENSING - Employee Costs - Other 0 0 0

2120598 LICENSING - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2120599 LICENSING - Administration Allocated (21,397) (17,034) (21,751)

(104,974) (90,791) (96,065)

OPERATING REVENUE

3120501 LICENSING - Reimbursements 5,000 0 5,000

3120502 LICENSING - Transport Licensing Commission 5,000 8,243 10,000

3120535 LICENSING - Other Income Relating to Licensing 0 36 0

10,000 8,279 15,000

TOTAL Transport - Licensing 10,000 (104,974) 8,279 (90,791) 15,000 (96,065)

TRANSPORT - TRAFFIC CONTROL (VEHICLE LICENSING)

CAPITAL EXPENDITURE

4120581 LICENSING - Transfer to Reserves 0 0 0

0 0 0

CAPITAL REVENUE

5120581 LICENSING - Transfers From Reserve 0 0 0

0 0 0 0 0 0

TOTAL Transport - Licensing 0 0 0 0 0 0

TOTAL TRANSPORT 3,889,770 (9,720,394) 3,253,804 (5,490,649) 3,217,380 (6,814,345)

Page 84






2020/2021 Actuals

ECONOMIC SERVICES - ECONOMIC DEVELOPMENT


2130100 ECON DEV - Employee Costs - Wages; Salaries; Superannuation 0 0 0

2130102 ECON DEV - Employee Costs - Allowances; WC & FBT 0 0 0

2130104 ECON DEV - Employee Costs - Training & Development; Conferences 0 0 0

2130106 ECON DEV - Employee Costs - Other 0 0 0

2130110 ECON DEV - Motor Vehicle Expenses 0 0 0

2130115 ECON DEV - Printing & Stationery 0 0 0

2130130 ECON DEV - Insurance 0 0 0

2130140 ECON DEV - Advertising & Promotions (1,500) 0 0

Regional Directory

2130152 ECON DEV - Consultants 0 0 (10,000)

2130170 ECON DEV - Loan Interest Repayments (7,465) (10,538) (13,000)

Loan Interest & Fees - Loan #80 - Main Street Underground Power (7,465)

2130186 ECON DEV - Expensed Minor Asset Purchases 0 0 0

2130187 ECON DEV - Other Expenses (5,000) 0 (1,000)

ED002 Community Loan Scheme 0

ED001 Council Land Development (5,000) (520)

2130188 ECON DEV - Building Operations (8,500) 0 (11,600)

BO035 BO035 Centrelink Building; Operations (8,500) (3,696)

2130189 ECON DEV - Building Maintenance (6,300) 0 (8,900)

BM035 BM035 Centrelink Building; Maintenance (6,300) (1,639)

2130192 ECON DEV - Depreciation (43,330) (39,740) (141,500)

2130198 ECON DEV - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2130199 ECON DEV - Administration Allocated (13,316) (10,601) (13,536)

(88,978) (69,580) (202,819)

OPERATING REVENUE

3130101 ECON DEV - Reimbursements 0 0 0

3130110 ECON DEV - Grants 0 0 0

3130145 ECON DEV - Other Income 40,000 40,799 40,000

Commercial Properties - Centrelink Building 40,000

40,000 40,799 40,000

TOTAL Economic Services - Economic Development 40,000 (88,978) 40,799 (69,580) 40,000 (202,819)

ECONOMIC SERVICES - ECONOMIC DEVELOPMENT

CAPITAL EXPENDITURE

4130109 ECON DEV - Land; Capital 0 0 0

4130110 ECON DEV - Building; Capital 0 0 0

4130180 ECON DEV - Infrastructure Other 0 0 (75,000)

IO310 IO310 Elevated Water Tank/Tower; Lookout; Carryover 0 0

4130181 ECON DEV - Transfer to Reserves 0 (6,215) 0

4130182 ECON DEV - Loan Principal Repayments (82,268) (79,089) (79,089)

Loan 80; Main Street Project (82,268)

(82,268) (85,304) (154,089)

CAPITAL REVENUE

5130150 ECON DEV - Proceeds on Disposal of Assets 0 0

5130151 ECON DEV - Realisation on Disposal of Assets 0 0 0

5130155 ECON DEV - New Loan Borrowings 0 0 0

5130181 ECON DEV - Transfer from Reserves 0 0 75,000

0 0 75,000

TOTAL Economic Services - Economic Development 0 (82,268) 0 (85,304) 75,000 (154,089)

Page 85






2020/2021 Actuals

ECONOMIC SERVICES - TOURISM & AREA PROMOTION


2130200 TOURISM - Employee Costs - Wages; Salaries; Superannuation 0 0 0

2130202 TOURISM - Employee Costs - Allowances; WC & FBT 0 0 0

2130204 TOURISM - Employee Costs - Training & Development; Conferences 0 0 0

2130206 TOURISM - Employee Costs - Other 0 0 0

2130211 TOURISM - Visitor Centre Contribution 0 0 0

2130215 TOURISM - Printing & Stationery (4,000) (3,322) (4,000)

2130216 TOURISM - Postage & Freight (500) 0 (500)

2130240 TOURISM - Advertising & Area Promotion (31,000) (17,940) (63,330)

1 Man, 1 Bike 10,000

One Road - Great Australian Road Trips 11,000

Other Print Media 10,000

2130241 TOURISM - Subscriptions & Memberships (25,000) (36,500) (26,000)

OHDC Membership

2130242 TOURISM - Festivals & Events (70,560) 0 (18,220)

Laverton Celebrations

V600 Anzac Day (3,350) (2,045)

V601 Australia Day (1,890) (18,978)

V602 Christmas Street Party (1,520) (1,251)

V603 Clean Up Australia Day (3,500) (977)

V604 Laverfest Markets (50,000) 0

V605 Laverfest Ball 0 0

V606 Laverton Races (3,000) (1,818)

V607 NAIDOC Week (1,000) (856)

V608 Remembrance Day (300) (145)

V609 Other Festivals & Events (6,000) (7,233)

2130252 TOURISM - Consultants (14,000) 0 (14,000)

Community Engagement - Tourism Plan

Consultation & Implementation - Trails Plan

2130286 TOURISM - Expensed Minor Asset Purchases (5,000) 0 (5,000)

2130288 TOURISM - Sundry Maintenance/Operations (16,080) (64) (1,680)

W337 Crane Entry Statement (16,080)

2130287 TOURISM - Other Expenses 0 0 0

2130298 TOURISM - Staff Housing Costs Allocated (7,140) (5,694) (6,567)

2130299 TOURISM - Administration Allocated (48,541) (38,643) (49,344)

(221,821) (135,465) (188,641)

OPERATING REVENUE

3130201 TOURISM - Reimbursements 0 3,263 0

3130210 TOURISM - Grants 0 92,506 114,000

Consultants

Entry Statements

3130235 TOURISM - Other Income Relating to Tourism & Area Promotion 2,000 1,091 0

Ticket Sales - Laverfest Ball

Contributions/Sponsorship - Laverfest Markets

2,000 96,859 114,000

TOTAL Economic Services - Tourism & Area Promotion 2,000 (221,821) 96,859 (135,465) 114,000 (188,641)

ECONOMIC SERVICES - TOURISM & AREA PROMOTION

CAPITAL EXPENDITURE

4130280 TOURISM - Infrastructure Other 0 0 (100,000)

IO403 Entry Statement Infrastructure & Garden - Beria Drive 0 (71,440)

4130281 TOURISM - Transfers to Reserve 0 0 0

0 (71,440) (100,000)

CAPITAL REVENUE

5130281 TOURISM - Transfer From Reserve 0 0 0

0 0 0 0 0 0

TOTAL Economic Services - Tourism & Area Promotion 0 0 0 (71,440) 0 (100,000)

Page 86






2020/2021 Actuals

ECONOMIC SERVICES - HERITAGE DEVELOPMENT & MAINTENANCE


2130300 HERITAGE - Employee Costs - Wages; Salaries; Superannuation (11,020) (11,812) (10,720)

2130302 HERITAGE - Employee Costs - Allowances; WC & FBT (550) (509) (550)

2130304 HERITAGE - Employee Costs - Training & Development; Conferences 0 0 0

2130306 HERITAGE - Employee Costs - Other 0 0 0

2130340 HERITAGE - Advertising & Promotion 0 0 0

2130341 HERITAGE - Subscriptions & Memberships (290) 0 (275)

2130352 HERITAGE - Consultants (5,000) 0 0

2130365 HERITAGE - Maintenance/Operations (19,700) 0 (25,500)

W331 W331 Windarra Heritage Trail (5,000) 0

W332 W332 Golden Quest Discovery Trail (10,000) 0

W333 W333 History Walk (4,700) 0

2130386 HERITAGE - Expensed Minor Asset Purchases (20,000) (5,182) (20,000)

Laverton History Book

Heritage Collection

2130387 HERITAGE - Other Expenses 0 0 0

2130388 HERITAGE - Building Operations (20,600) (0) (27,100)

BO044 BO044 Old Police Complex (13,500) (10,505)

BO041 BO041 Old Court House (currently Men's Shed) (3,500) (1,614)

BO043 BO043 Coach House 0 (21,733)

BO042 BO042 Mt Morgan Municipal Chambers (3,150) (1,108)

BO045 Old Gaol; Museum; 14 Erlistoun Street - Operating (450) (220)

2130389 HERITAGE - Building Maintenance (8,000) 0 (14,100)

BM044 BM044 Old Police Complex (2,200) (195)

BM041 BM041 Old Court House (currently Men's Shed) (3,200) (369)

BM043 BM043 Coach House 0 (719)

BM042 BM042 Mt Morgan Municipal Chambers (500) 0

BM045 Old Gaol; Museum; 14 Erlistoun Street - Maintenance (2,100) 0

2130392 HERITAGE - Depreciation (17,600) (16,140) (6,000)

2130398 HERITAGE - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2130399 HERITAGE - Administration Allocated (13,316) (10,601) (13,536)

(119,643) (83,552) (121,064)

OPERATING REVENUE

3130310 HERITAGE - Grants 3,528 272,576 168,000

Coach House Remedial Works - RLCIP Balance

3130335 HERITAGE - Other Income 100 700 0

Insurance Claim; Old Police Complex; Offsets GL: BC044

3,628 273,276 168,000

TOTAL HERITAGE & DEVELOPMENT; OPERATING 3,628 (119,643) 273,276 (83,552) 168,000 (121,064)

ECONOMIC SERVICES - HERITAGE DEVELOPMENT & MAINTENANCE

CAPITAL EXPENDITURE

4130310 HERITAGE - Building; Capital (83,528) 0 (180,000)

BC043 BC043 Coach House Restoration; Carryover (3,528) (251,852)

BC044 BC044 Old Police Station; Restoration Works; (80,000) 0

4130320 HERITAGE - Furniture & Fittings; Capital 0 0 0

4130380 HERITAGE - Infrastructure Other 0 0 (80,000)

IO407 Coach House Solar Project 0 (20,725)

4130381 HERITAGE - Transfers to Reserve 0 0

(83,528) (272,577) (260,000)

CAPITAL REVENUE

5130381 HERITAGE - Transfer From Reserve 80,000 (145,000) 0

80,000 (145,000) 0

TOTAL HERITAGE & DEVELOPMENT; CAPITAL 80,000 (83,528) (145,000) (272,577) 0 (260,000)

Page 87






2020/2021 Actuals

ECONOMIC SERVICES - THE GREAT BEYOND VISITOR CENTRE


2130400 GREAT BEYOND - Employee Costs - Wages; Salaries; Superannuation (274,855) (250,542) (280,732)

2130402 GREAT BEYOND - Employee Costs - Allowances; WC & FBT (9,000) (8,326) (9,000)

Allowances


2130404 GREAT BEYOND - Employee Costs - Training & Development; Conferences (1,000) (1,257) (1,000)

2130406 GREAT BEYOND - Employee Costs - Other (1,200) (773) (1,200)

2130415 GREAT BEYOND - Printing & Stationery (1,000) (1,266) (500)

2130422 GREAT BEYOND - Security 0 (336) (8,000)

2130439 GREAT BEYOND - Voucher Redemption (1,000) (1,507) (50)

2130440 GREAT BEYOND - Advertising & Promotion (5,000) (4,048) (10,525)

2130441 GREAT BEYOND - Subscriptions & Memberships (1,500) (1,207) (1,650)

2130452 GREAT BEYOND - Consultants 0 (2,870) 0

2130465 GREAT BEYOND - Maintenance/Operations 0 0 0

W307 Gardens & Surrounds - Sch. 11

2130470 GREAT BEYOND - Loan Interest Repayments (15,510) (9,917) (16,000)

Loan 84 - GBVC Expansion (15,510)

2130485 GREAT BEYOND - Expensed Minor Asset Purchases (5,000) (2,478) (2,400)

Sundry Minor Equipment

2130486 GREAT BEYOND - Cafe Consumables (50,000) (52,185) (40,000)

Café Costs; Purchase of coffee, milk, general supplies for resale

2130487 GREAT BEYOND - Other Expenses (52,000) (48,034) (40,000)

Souvenirs; Gift Shop

Gold Rush Tours

Merchandise; Gift Shop

GB Books; CDs & Videos

GB T-Shirts & Clothing

GB Signage

GB Maps & Map Books

Includes provision for Reopening of GBVC

2130488 GREAT BEYOND - Building Operations (54,100) (0) (29,350)

BO006 BO006 Visitor Centre & Exhibition Hall (44,500) (13,748)

BO007 BO007 Great Beyond Toilets (9,600) (493)

2130489 GREAT BEYOND - Building Maintenance (14,400) 0 (14,300)

BM006 Visitor Centre & Exhibition Hall (11,200) (15,476)

BM007 Great Beyond Toilets (3,200) 0

2130492 GREAT BEYOND - Depreciation (36,000) (24,580) (15,500)

2130498 GREAT BEYOND - Staff Housing Costs Allocated (42,690) (10,070) (11,615)

2130499 GREAT BEYOND - Administration Allocated (24,388) (19,415) (24,791)

(588,643) (468,530) (506,613)

OPERATING REVENUE

3130400 GREAT BEYOND - Contributions & Donations 0 0 0

3130410 GREAT BEYOND - Grants 682,464 611,491 1,293,955

Great Beyond; Stage 2 Expansion; Offset by Job: BC026 ex DPIRD

Note - Includes DPIRD Grant- 2019/2020 & 2020/2021 C/FWD

3130420 GREAT BEYOND - Fees & Charges 0 80 1,000

Hall of Fame Entrance Fees

3130435 GREAT BEYOND - Other Income 0 853 1,000

3130437 GREAT BEYOND - Cafe Sales - GST Inc. 90,000 96,565 40,000

3130438 GREAT BEYOND - Cafe Sales - GST Free 0 1,763 1,000

3130439 GREAT BEYOND - Merchandise Sales 60,000 54,857 28,000

3130441 GREAT BEYOND - Gold Rush Tours 15,000 16,600 12,000

3130442 Great Beyond Suspense 0 29 0

3130443 GREAT BEYOND - Voucher Sales 1,000 2,614 200

848,464 784,852 1,377,155

TOTAL Economic Services - Great Beyond 848,464 (588,643) 784,852 (468,530) 1,377,155 (506,613)

Page 88






2020/2021 Actuals

ECONOMIC SERVICES - THE GREAT BEYOND VISITOR CENTRE

CAPITAL EXPENDITURE

4130410 GREAT BEYOND - Building; Capital (1,384,928) 0 (2,600,000)

BC026 Great Beyond Expansion (1,384,928) (1,229,028)

Balance of Construction/Expansion Project

BC006 BC006 Great Beyond; Stage 2 Expansion; Offset by GL: 3130410 0

BC016 Great Beyond Visitors Centre Lighting & Building Improvements 0

4130420 GREAT BEYOND - Furniture & Fittings; Capital (38,000) 0 0

FF006 Furnishings, Fixtures & Fittings - Explorers Hall Of Fame (38,000) 0

4130481 GREAT BEYOND - Transfers to Reserve 0 0 0

4130482 GREAT BEYOND - Loan Principal Repayments (124,261) (61,612) (58,070)

Loan 84 - GBVC Expansion (124,261)

(1,547,189) (1,290,640) (2,658,070)

CAPITAL REVENUE

5130455 GREAT BEYOND - New Loan Borrowings 0 1,300,000 1,300,000

Loan 84 - Great Beyond; Stage 2 Expansion

5130481 GREAT BEYOND - Transfer From Reserve 0 (50,000) 0

0 (50,000) 0

TOTAL Economic Services - Great Beyond 0 (1,547,189) 1,250,000 (1,290,640) 1,300,000 (2,658,070)

Page 89






2020/2021 Actuals

ECONOMIC SERVICES - COMMUNITY RESOURCE CENTRE


2130500 CRC - Employee Costs - Wages; Salaries; Superannuation (150,780) (129,560) (141,348)

2130502 CRC - Employee Costs - Allowances; WC & FBT (5,000) (4,626) (5,000)


2130504 CRC - Employee Costs - Training & Development; Conferences (8,000) (2,275) (10,000)

2130506 CRC - Employee Costs - Other (3,000) (3,486) (1,000)

2130515 CRC - Printing & Stationery (15,000) (15,969) (15,000)

2130521 CRC - Information Technology (2,000) 0 (5,000)

2130530 CRC - Insurance 0 0 0

2130540 CRC - Advertising & Promotion (2,000) 0 (5,000)

2130541 CRC - Subscriptions & Memberships (3,000) (2,250) (100)

2130586 CRC - Expensed Minor Asset Purchases (1,000) 0 (5,000)

2130587 CRC - Other Expenses (23,000) (455) (39,000)

CRC001 Mining Sponsorship Expenses (4,000) (2,524)

CRC002 Christmas Lights Expenses (2,000) (1,132)

CRC005 SLO3 - Community Activities & Initiatives (1,500) (965)

CRC006 SLO2 - Business & Economic Workshops & Initiatives (1,500) (1,599)

CRC007 Seniors Morning Tea (1,000) (410)

CRC008 Better Beginnings Program (2,000) (803)

CRC009 NAIDOC - CRC Contribution (1,000) 0

CRC010 CRC - Other Expenses General (10,000) (8,718)

2130588 CRC - Building Operations (21,500) 0 (22,900)

BO071 New CRC - Utilities; Cleaning; Insurance (20,500) (5,116)

BO061 BO061 Utilities; Cleaning; Insurance (1,000) (24,214)

CRC Floor Rental - 50/50 split - CRC/Library

2130589 CRC - Building Maintenance (2,000) (118) (2,000)

BM071 New CRC - Building Maintenance (2,000) (5,255)

BM061 BM061 Minor Building Maintenance 0 (5,587)

2130598 CRC - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2130599 CRC - Administration Allocated (13,316) (10,601) (13,536)

(253,163) (228,508) (268,167)

OPERATING REVENUE

3130500 CRC - Contributions & Donations 4,000 46 6,500

CRC Sponsorship - Programs - Mining Companies

3130502 CRC - Commission (Excl. DoT Licencing) 0 0 0

3130510 CRC - Grants 115,000 126,562 115,000

CRC Support Unit Funding Grant - DPIRD

3130520 CRC - Fees & Charges 0 58 0

3130535 CRC - Other Income 4,000 5,300 8,000

Sturt Pea Advertising

Secretarial/Internet Access

Equipment & Conference Area Hire

General Income

Photo Lab Printing

123,000 131,966 129,500

TOTAL Economic Services - Community Resource Centre 123,000 (253,163) 131,966 (228,508) 129,500 (268,167)

ECONOMIC SERVICES - COMMUNITY RESOURCE CENTRE (CRC)

CAPITAL EXPENDITURE

4130510 CRC - Building; Capital 0 0 0

4130520 CRC - Furniture & Fittings 0 0 0

4130530 CRC - Plant & Equipment; Capital 0 0 0

4130581 CRC - Transfers to Reserve 0 0 0

0 0 0

CAPITAL REVENUE

5130581 CRC - Transfer From Reserve 0 0 0

0 0 0

TOTAL Economic Services - Community Resource Centre 0 0 0 0 0 0

Page 90






2020/2021 Actuals

ECONOMIC SERVICES - BUILDING SERVICES


2130642 BUILDING - Contract Building Services (20,000) (13,995) (20,000)

2130652 BUILDING - Consultants 0 0 0

2130699 BUILDING - Administration Allocated 0 0 0

(20,000) (13,995) (20,000)

OPERATING REVENUE

3130602 BUILDING - Commission - BSL & BCITF 100 110 0

3130619 BUILDING - Building License Fees 500 12,686 500

3130620 BUILDING - Fees & Charges 0 0 0

3130621 BUILDING - Private Swimming Pool Inspection Fees 0 0 0

3130635 BUILDING - Other Income 0 0 0

600 12,796 500

TOTAL Economic Services - Building Services 600 (20,000) 12,796 (13,995) 500 (20,000)

ECONOMIC SERVICES - BUILDING SERVICES

CAPITAL EXPENDITURE

4130681 BUILDING - Transfers to Reserve 0 0 0

0 0 0

CAPITAL REVENUE

5130650 BUILDING - Proceeds on Disposal of Assets 0 0 0

5130681 BUILDING - Transfer From Reserve 0 0 0

0 0 0

TOTAL Economic Services - Building Services 0 0 0 0 0 0

Page 91






2020/2021 Actuals

ECONOMIC SERVICES - RURAL SERVICES


2130735 RURAL - Noxious Weed Control (19,450) 0 (26,300)

W351 Weed Control; Shire Staff (9,450) 0

W352 Regional Cactus & Feral Animal Control (10,000) 0

Subject to Council Consideration

2130765 RURAL - Standpipe Maintenance/Operations 0 0 (1,500)

2130787 RURAL - Other Expenditure 0 0 0

2130798 RURAL - Staff Housing Costs Allocated 0 0 0

2130799 RURAL - Administration Allocated (13,316) (10,601) (13,536)

(32,766) (10,601) (41,336)

OPERATING REVENUE

3130765 RURAL - Standpipe income 0 0 0

3130735 RURAL - Other Income 0 0 0

0 0 0

TOTAL Economic Services - Rural Services 0 (32,766) 0 (10,601) 0 (41,336)

ECONOMIC SERVICES - RURAL SERVICES

CAPITAL EXPENDITURE

4130780 RURAL - Infrastructure Other 0 0 0

4130781 RURAL - Transfer to Reserve 0 0 0

0 0 0

CAPITAL REVENUE

5130781 RURAL - Transfers From Reserve 0 0 0

0 0 0

TOTAL Economic Services - Rural Services 0 0 0 0 0 0

TOTAL ECONOMIC SERVICES 1,097,692 (3,037,999) 2,445,549 (2,730,192) 3,204,155 (4,520,799)

Page 92






2020/2021 Actuals

OTHER PROPERTY & SERVICES - PRIVATE WORKS


2140187 PRIVATE - Private Works Expenses (6,400) (29,956) (6,000)

2140190 PRIVATE - Community Bus Expenditure (5,000) (6,011) (2,000)

2140192 PRIVATE - Community Bus Depreciation 0 0 0

2140198 PRIVATE - Staff Housing Costs Allocated (3,567) (2,846) (3,283)

2140199 PRIVATE - Administration Allocated (13,316) (10,601) (13,536)

(28,283) (49,413) (24,819)

OPERATING REVENUE

3140120 PRIVATE - Private Works Income 6,400 29,152 6,000

3140121 PRIVATE - Sale of Fuel 0 0 0

3140122 PRIVATE - Hire of Community Bus 1,000 749 2,000

7,400 29,901 8,000

TOTAL Other Property & Services - Private Works 7,400 (28,283) 29,901 (49,413) 8,000 (24,819)

OTHER PROPERTY & SERVICES - PRIVATE WORKS

CAPITAL EXPENDITURE

5140181 PRIVATE - Transfers From Reserve 0 0 0

0 0 0

CAPITAL REVENUE

4140181 PRIVATE - Transfer to Reserve 0 0 0

0 0 0

TOTAL Other Property & Services - Private Works 0 0 0 0 0 0

Page 93






2020/2021 Actuals

OTHER PROPERTY & SERVICES - PUBLIC WORKS OVERHEADS


2140200 PWOH - Employee Costs - Wages; Salaries; Superannuation (339,530) (507,680) (486,005)

2140202 PWOH - Employee Costs - Allowances; WC & FBT (50,000) (40,819) (47,000)

WC Insurance Premiums (40,000)

FBT (10,000)

2140204 PWOH - Employee Costs - Training & Development; Conferences (25,000) (54,955) (33,500)

2140206 PWOH - Employee Costs - Other (Excl. WC Premiums) (15,000) (17,052) (15,000)

Includes Pre-Employment Medicals, Prot. Clothing, Vaccs, etc. 0 0 0

2140210 PWOH - Motor Vehicle Expenses (12,000) (26,388) (25,000)

2140215 PWOH - Printing & Stationery (5,000) (4,244) (6,000)

2140221 PWOH - Information Technology (10,000) (22,517) (25,000)

Includes New Phones (Satellite & Trace Tracker) & AutoCAD 3D Civil

2140223 PWOH - Personal Leave (45,485) (34,358) (48,896)

2140224 PWOH - Annual Leave (86,420) (75,376) (92,903)

2140225 PWOH - Public Holidays (43,665) (36,141) (46,783)

2140226 PWOH - Long Service Leave (10,000) (13,064) (10,000)

2140227 PWOH - RDOs 0 0 0

2140228 PWOH - Supervision 0 0 0

2140229 PWOH - Insurances (Except Workers Comp) 0 0 (1,150)

2140230 PWOH - OHS & Toolbox Meetings (23,650) (1,247) (25,426)

2140240 PWOH - Advertising & Promotion (2,500) (245) (1,000)

2140261 PWOH - Engineering & Technical Support (100,000) (7,459) 0

Includes Consultants for Road Asset Reval. & Fuel Tax Credits

2140265 PWOH - Maintenance/Operations 0 0 0

2140285 PWOH - Legal Expenses 0 0 0

2140286 PWOH - Expensed Minor Asset Purchases (5,000) (688) (5,300)

2140287 PWOH - Other Expenses (2,000) (2,682) (5,000)

2140290 PWOH - Expendable Tools (2,000) (2,325) (2,000)

2140291 PWOH - Loss on Disposal of Assets 0 0 (2,000)

2140292 PWOH - Depreciation 0 0 0

2140293 PWOH - Less - Allocated to Works (PWOs) 1,321,163 1,166,115 1,318,268

2140298 PWOH - Staff Housing Costs Allocated (60,659) (48,401) (55,824)

2140299 PWOH - Administration Allocated (483,254) (384,711) (491,243)

0 (114,235) (106,762)

OPERATING REVENUE

3140200 PWOH - Long Service Leave Recoup 0 0 0

3140201 PWOH - Other Reimbursements 100 6,643 0

3140290 PWOH - Profit on Disposal of Assets 0 0 0

100 6,643 0

TOTAL Other Property & Services - Public Works Overheads 100 0 6,643 (114,235) 0 (106,762)

OTHER PROPERTY & SERVICES - PUBLIC WORKS OVERHEADS

CAPITAL EXPENDITURE

4140230 PWOH - Plant & Equipment; Capital 0 0 (70,000)

PE702 Toyota Landcruiser 200 Series - EMTS 0 (91,605)

4140281 PWOH - Transfer to Reserve 0 0 0

0 (91,605) (70,000)

CAPITAL REVENUE

5140250 PWOH - Proceeds on Disposal of Assets 0 67,273 45,000

5140251 PWOH - Realisation on Disposal of Assets 0 0 (45,000)

5140281 PWOH - Transfers From Reserve 0 0 0

0 67,273 0

TOTAL Other Property & Services - Public Works Overheads 0 0 67,273 (91,605) 0 (70,000)

Page 94






2020/2021 Actuals

OTHER PROPERTY & SERVICES - PLANT OPERATION COSTS


2140300 POC - Internal Plant Repairs - Wages & O/Head (210,640) (213,440) (262,384)

2140311 POC - External Parts & Repairs (180,000) (234,293) (180,000)

2140312 POC - Fuels & Oils (300,000) (174,207) (350,000)

2140313 POC - Tyres & Tubes (30,000) (8,275) (30,000)

2140314 POC - Contract Mechanic (150,000) (76,369)

2140316 POC - Licences/Registrations (15,000) (11,191) (15,000)

2140317 POC - Insurance (40,700) (39,943) (35,000)

2140318 POC - Expendable Tools/Consumables (10,000) (13,808) (10,000)

POC - Maintenance/Operations

POC - Expenses Minor Asset Purchases

2140392 POC - Depreciation 0 0 0

2140394 POC - LESS Plant Operation Costs Allocated to Works 936,340 853,565 944,859

0 82,038 62,475

OPERATING REVENUE

3140301 POC - Reimbursements 0 0 0

3140310 POC - Fuel Tax Credits Grant Scheme 100,000 85,159 75,000

100,000 85,159 75,000

TOTAL Other Property & Services - Plant Operating Costs 100,000 0 85,159 82,038 75,000 62,475

OTHER PROPERTY & SERVICES - PLANT OPERATING COSTS

CAPITAL EXPENDITURE

0 0

CAPITAL REVENUE

0 0

TOTAL Other Property & Services - Plant Operating Costs 0 0 0 0

Page 95






2020/2021 Actuals

OTHER PROPERTY & SERVICES - GENERAL ADMINISTRATION OVERHEADS


2140400 ADMIN - Employee Costs - Wages; Salaries; Superannuation (983,190) (965,034) (1,024,110)

2140402 ADMIN - Employee Costs - Allowances; WC & FBT (50,000) (42,168) (80,000)

WC Insurance Premiums (35,000)

FBT (15,000)

2140404 ADMIN - Employee Costs - Training & Development; Conferences (20,000) (20,896) (20,000)

2140406 ADMIN - Employee Costs - Other (50,000) (73,059) (50,000)

2140410 ADMIN - Motor Vehicle Expenses (20,000) (10,278) (25,000)

2140415 ADMIN - Printing & Stationery (15,000) (18,079) (15,000)

2140416 ADMIN - Postage & Freight (1,500) (2,558) (1,500)

2140421 ADMIN - Information Technology (85,000) (77,869) (85,000)

Web Site & General IT Support via Psitech (40,000)

IT Vision - Annual Licence Fee & Support (45,000)

2140426 ADMIN - Office Equipment Mtce 0 0 0

2140427 ADMIN - Records Management (2,000) 0 (2,000)

2140430 ADMIN - Insurances (Other than Bld & W/Comp) (59,000) (47,213) (50,000)

2140440 ADMIN - Advertising & Promotion (2,000) (6,566) (2,000)

2140441 ADMIN - Subscriptions & Memberships (20,000) (16,758) (20,000)

2140452 ADMIN - Consultants (125,000) (97,453) (125,000)

Financial Management Services (20,000)

Statutory Compliance; Tender 17/17; Council Cont. - Shared Services (75,000)

Other (25,000)

IR & HR Consultancy (5,000)

2140465 ADMIN - Maintenance/Operations 0 0 0

2140484 ADMIN - Audit Fees (60,000) (53,150) (60,000)

Audit Fees; General (30,000)

Office of Auditor General; Increased Audit Scope; Legislated (30,000)

2140485 ADMIN - Legal Expenses (10,000) (17,457) (10,000)

2140486 ADMIN - Expensed Minor Asset Purchases (20,000) (2,440) (20,000)

Upgrade Various IT Equipment - Laptops & Desktops (20,000)

2140487 ADMIN - Other Expenses (2,500) (664) (3,000)

2140488 ADMIN - Building Operations (75,500) 0 (75,100)

BO001 BO001 Administration; Utilities; Insurance; Cleaning (75,500) (50,019)

2140489 ADMIN - Building Maintenance (14,500) 0 (14,500)

BM001 BM001 Administration Office Maintenance (14,500) (31,718)

2140491 ADMIN - Loss on Disposal of Assets 0 0 (2,000)

2140492 ADMIN - Depreciation (48,500) (44,455) (29,000)

2140498 ADMIN - Admin Staff Housing Costs Allocated (60,659) (56,962) (65,699)

2140499 ADMIN - Administration Overheads Recovered 1,724,349 1,370,419 1,749,909

0 (264,376) (29,000)

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2020/2021 Actuals

OPERATING REVENUE

3140401 ADMIN - Reimbursements 10,000 73,383 10,000

3140402 ADMIN - Reimbursements (GST Free) 10,000 27,314 10,000

3140420 ADMIN - Fees & Charges 0 0 0

3140435 ADMIN - Other Income 0 20,289 1,000

Other

3140490 ADMIN - Profit on Disposal of Assets 0 24,059 0

20,000 145,046 21,000

TOTAL Other Property & Services - General Administration Overheads 20,000 0 145,046 (264,376) 21,000 (29,000)

OTHER PROPERTY & SERVICES - GENERAL ADMINISTRATION OVERHEADS

CAPITAL EXPENDITURE

4140410 ADMIN - Building; Capital 0 0 0

BC001 Admin Office Building Improvements 0

4140420 ADMIN - Furniture & Fittings; Capital 0 0 0

4140430 ADMIN - Plant & Equipment; Capital 0 (59,579) (60,000)

PE701 Toyota Prado - DCEO 0 (59,579)

PE514 Toyota Landcruiser 200 series GXL 4WD Admin CEO 0

4140481 ADMIN - Transfers To Reserves 0 (150,000) 0

0 (269,157) (60,000)

CAPITAL REVENUE

5140450 ADMIN - Proceeds on Disposal of Assets 0 45,455 45,000

5140451 ADMIN - Realisation on Disposal of Assets 0 (112,727) (45,000)

5140481 ADMIN - Transfers From Reserve 0 0 0

0 (67,273) 0

TOTAL Other Property & Services - General Administration Overheads 0 0 (67,273) (269,157) 0 (60,000)

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2020/2021 Actuals

OTHER PROPERTY & SERVICES - SALARIES & WAGES


2140500 SAL - Gross Salary & Wages (3,325,000) (3,152,986) (3,660,000)

2140501 SAL - Less Salaries & Wages Allocated 3,325,000 3,152,986 3,660,000

2140502 SAL - Salary Sacrifice Superannuation 0 0 0

2140503 SAL - Workers Compensation Expense (5,000) (110,440) (1,000)

2140504 SAL - Unallocated Salaries & Wages 0 0 0

(5,000) (110,440) (1,000)

OPERATING REVENUE

3140501 SAL - Reimbursement - Workers Compensation 5,000 110,440 1,000

3140502 SAL - Reimbursement - Parental Leave 0 9,047 0

0 9,047 0

TOTAL Other Property & Services - Salaries & Wages 5,000 (5,000) 119,487 (110,440) 1,000 (1,000)

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2020/2021 Actuals

OTHER PROPERTY & SERVICES - UNCLASSIFIED ITEMS


2140660 UNCLASS - Unclassified Expenditure 0 0 0

2140661 UNCLASS - Loss on revaluation of assets 0 0 0

0 0 0

OPERATING REVENUE

3140635 UNCLASS - Unclassified Income 0 0 0

0 0 0

TOTAL Other Property & Services - Unclassified 0 0 0 0 0 0

OTHER PROPERTY & SERVICES - UNCLASSIFIED

CAPITAL EXPENDITURE

4140650 UNCLASS - Transfers To Reserve 0 0 0

0 0 0

CAPITAL REVENUE

5140650 UNCLASS - Transfers From Reserve 0 0 0

0 0 0

TOTAL Other Property & Services - Unclassified 0 0 0 0 0 0


2140700 Stock on Hand - 1 July 0 0 0

2140701 Stock/Fuel Purchases (250,000) (151,274) (350,000)

2140702 Stock/Fuel issued/allocated 250,000 160,470 350,000

2140703 Stock on Hand - 30 June 0 0 0

0 9,197 0

OPERATING REVENUE

0 0 0

0 0 0 9,197 0 0

TOTAL OTHER PROPERTY & SERVICES 132,500 (33,283) 386,236 (807,992) 105,000 (229,106)

Grand Total 14,634,474 (19,641,967) 15,068,006 (14,336,015) 14,397,355 (17,046,500)

OTHER PROPERTY & SERVICES - MATERIALS/STORES

TOTAL Other Property & Services - Materials/Stores

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