3 september 2016 amended budget abstract · 3 september 2016 amended budget ... positive result...

Special Council Meeting Agenda 12/09/16

3 September 2016 Amended Budget

Abstract This report recommends that Council adopt the proposed September 2016 Amended Budget for management reporting purposes. The overall budgeted surplus has decreased by $4.70 million to a surplus of $21.91 million. The major operating movements are a net increase in recurrent income of $1.64 million mainly due to an additional $1.20 million in open space contributions than anticipated. Operating expenditure is expected to increase by a net amount of $605,000 mainly due to an increase in employee costs partially offset by a decrease in depreciation and reduction in insurance premiums for 2016-17. Full explanations of the changes to the Income Statement are provided in Attachment A. Total proposed net priority projects in 2016-17 is predicted to be $14.93 million, an increase of $5.73 million from the 2016-17 Adopted Budget of $9.20 million (refer Attachment B). The increase is primarily due to continued investment in the digital transformation project $3.48 million and carried forward expenditure of $1.05 million for completion of projects in the 2015-16 budget, as noted in the June 2016 Quarterly Performance Report. Total proposed capital works expenditure in 2016-17 is predicted to be $51.80 million, a decrease of $7.95 million from the 2016-17 Adopted Budget of $59.75 million (refer Attachment C). An additional $2.45 million in final net forward expenditure commitments to the 2016-17 year has been identified. Predicted cash and investments at 30 June 2017 are forecast to increase by $12.80 million (refer Attachment A), which provides a working capital ratio of 2.53 to 1. This positive result currently exceeds Council’s 2016-17 adopted working capital ratio of 2.33 to 1. At 30 June 2016 open space contributions received exceeded the 2015-16 March forecast by $1.95 million. Transfer of these funds will increase the closing balance of the Open Space Development reserve at 30 June 2017 to $7.70 million.

Officers' recommendation That Council resolve to: 1. Adopt the Amended Budget as identified in Attachment A, B and C (as annexed

to the minutes) which will be used for management reporting purposes. 2. Allocate $1.95 million to the Open Space Development Fund as identified in

Attachment A. Document information

City of Boroondara September Amended Budget of 25


Responsible director: Marilyn Kearney

Corporate Services ___________________________________________________________________ 1. Purpose

This report recommends that Council adopt the proposed September 2016 Amended Budget including the final list of forward commitments in priority projects and capital works for management reporting purposes.

2. Policy implications and relevance to council plan

This report is consistent with the Council Plan 2013-17 and the Boroondara Public Health and Wellbeing Plan. In particular, the Council Plan theme of “Responsible Management” and the strategic objective “Sound financial and risk management practices are carried out”.

3. Background

The proposed amendments to the 2016-17 Budget are based on sound principles that seek to enhance transparency and accountability of the financial operations of Council. The proposed Amended Budget is for internal management reporting purposes and there are no specific Local Government Act 1989 requirements within this internal budget process. Amendments to the Budget are considered in September and February (if required) each year. For September, the primary aim is identifying forward commitments from the prior year not stated in the Adopted Budget. The September Amended Budget provides the opportunity to review any external impacts to the Budget and provide resources where Council requires additional works.

In accordance with the Council’s Financial Strategy Principles amendments to the Adopted Budget are considered where: additional income has been received reduction in income due to identified reasons transactions required subsequent to finalisation of end of year accounts expenditure increases matching additional income additional non-discretionary expenses deferred expenditure sound accounting processes to meet audit requirements. In the circumstance where additional cash surplus is identified (after taking into account cash requirements of future years), opportunities to reduce planned borrowings should be considered prior to the allocation of new expenditure. Income and expenditure adjustments required for both the Priority Projects and Capital Works Programs have been incorporated into the Amended Budget. Refer Attachments B and C respectively.



4. Outline of key issues/options

The overall budgeted surplus has decreased by $4.70 million to a surplus of $27.52 million (refer Attachment A and B for further explanation). The major operating movements are as follows: Recurrent income An increase in recurrent income of $1.64 million mainly due to the following: Increase in supplementary rates valuations $300,000. Increase in open space contributions anticipated $1.20 million Operating expenditure Recurrent expenditure is expected to increase by $605,000 mainly due to the following: Employee cost adjustments $719,000 including additional resources to

support transition to new customer relationship management (CRM) system and maintain service levels to the community ($172,000) and resources for a Traffic Engineer fully offset by a reduction in materials and services ($90,000).

Work in progress written off - increase in works in progress written off $300,000 (non-cash accounting entry) and relates Capital Works Program expenditure that doesn't meet Council's asset capitalisation criteria.

Parks and gardens - increase in once off expenditure for tree pruning above power lines $295,000.

Insurance premium costs are $521,000 lower than the assumptions used in the development of the 2016-17 Adopted Budget. When comparing the current and prior year actual premium, actual premium savings incurred are $423,000.

Decrease in depreciation of $209,000 (non-cash accounting entry resulting from a review undertaken after the finalisation of the 2015-16 financial results).

Non-recurrent income and expenditure Total proposed net priority projects in 2016-17 is predicted to be $14.93 million, an increase of $5.73 million from the 2016-17 Adopted Budget of $9.20 million mainly due to the following items: Digital Transformation Project $3.48 million - the project implementation

has been accelerated from three years to a 15 month period comprising of two phases. It delivers the benefits within a shorter timeframe with the placement of the community at the centre of everything we do with a more seamless, convenient and more empowering experience for all users. The amended costs include website development contract costs (contract number 2016/190) including the delivery of facilities online booking system and payment gateway together with project implementation and governance resources. The timing, delivery and associated costs of the project implementation has been considered and will be included as part of the review of Council’s Long Term Financial Strategy.

An additional $1.05 million final net forward expenditure commitments to the 2016-17 year has been identified, as noted in the June 2016 Quarterly Performance Report.

Additional temporary resources for Phase 2 of the Customer Relationship Management Program $200,000.



Further detail and explanation of the above is provided in Table 2 of Attachment B Capital Works Total proposed capital works expenditure in 2016-17 is predicted to be $51.80 million, a decrease of $7.95 million from the 2016-17 Adopted Budget of $59.75 million mainly due to the following: $2.45 million in additional net final forward expenditure commitments to

the 2016-17 year, as noted in the June 2016 Quarterly Performance Report.

Forward Capital Works Program - a total of $10.19 million is proposed to be carried forward and included as part of the review of Council’s Long Term Financial Strategy for allocation in 2017-18.

The forward capital works program includes $8.40 million relating to multi-year projects and includes the following: Camberwell Community house - Fairholm Grove redevelopment $3.69

million Camberwell Hockey Pavilion - $2.13 million. 605-609 Glenferrie Road community facility - $1.34 million. Former Balwyn Park Bowls Club Pavilion (proposed Balwyn Tennis) $1.25

million After taking into consideration the proposed Amended Budget adjustments, predicted end of year cash holdings are forecast to increase by $12.80 million to $98.42 million refer Attachment A, which provides a working capital ratio of 2.53 to 1. Reserves and Cash contingency At 30 June 2016 developers open space contributions received exceeded the 2015-16 March forecast by $1.95 million. Council has the option of allocating this amount to the Open Space Development Fund as part of the September Amended Budget. The adjusted working capital ratio is 2.23 to 1 after excluding the following reserve funds/contingencies totalling $13.12 million: Open space development fund ($7.69 million) - includes the proposed

transfer of $1.95 million. Defined Benefits Superannuation Call Up Fund ($4 million). Cash contingency for emergency response works (0.5% or $715,000). Strategic Acquisition Fund ($434,000). Drainage reserve ($282,000).

Council will monitor its Working Capital Ratio to ensure the maintenance of the required level of cash to meet operational requirements and ensure it will remain at or above 1.20 to 1 in line with Council’s Cash Management Principle, contained within the Long Term Financial Strategy.

5. Consultation/communication

The Executive Leadership Team has reviewed and approved the report.



6. Financial and resource implications

Council’s current operating and cash flow position is sound.

7. Governance issues

The implications of this report have been assessed in accordance with the requirements of the Victorian Charter of Human Rights and Responsibilities.

8. Social and environmental issues

There are no direct impacts resulting from this report. Manager: Chris Hurley, Acting Chief Financial Officer Report officer: Callista Clarke, Senior Management Accountant


Attachment A

CITY OF BOROONDARA BUDGETED INCOME STATEMENT Note

2016-17Adopted

Budget $'000

2016-17September

Amended Budget

$'000Variance

$'000Variance

%Recurrent incomeRates and charges 1 166,223 166,621 398 0.2%Statutory fees and fines 2 13,086 13,146 60 0.5%User fees 3 14,435 14,329 (106) -0.7%Grants - operating 4 13,653 13,836 183 1.3%Contributions - monetary 5 2,260 3,460 1,200 53.1%Other income 6 7,353 7,262 (91) -1.2%Total recurrent income 217,010 218,654 1,644 0.8%

Recurrent expenditureEmployee costs 7 79,511 80,230 719 0.9%Materials and services 8 53,002 53,029 27 0.1%Bad and doubtful debts 1,119 1,119 - 0.0%Depreciation and amortisation 9 32,391 32,182 (209) -0.6%Finance costs 2,534 2,534 - 0.0%Other expenses 10 11,192 11,260 68 0.6%Total recurrent expenditure 179,749 180,354 605 0.3%

Net recurrent operating surplus 37,261 38,300 1,039 3%

Non-recurrent incomePriority projects income* 150 494 344 100.0%Capital works income** 1,545 1,536 (9) -0.6%Total non-recurrent income 1,695 2,030 335 19.8%

Non-recurrent expenditurePriority projects* 9,350 15,422 6,072 64.9%Total non-recurrent expenditure 9,350 15,422 6,072 64.9%

Net non-recurrent operating surplus (deficit) (7,655) (13,392) (5,737) 75%

Net loss on disposal of property, infrastructure, plant and equipment (3,000) (3,000) - 0.0%

Surplus for the year 26,606 21,908 (4,698) -18%

* Refer Attachment B for detail** Refer Attachment C for detail

"+" = Increase in income and expenditure."(-)" = Decrease in income and expenditure.

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Attachment A

Note Recurrent income $'000

1 Rates and chargesIncome above budget in the following areas:Supplementary rate valuations 300Special rates and charges adjustments - fully offset by a reduction in matching expenditure noted below under "other expenses". 98

Total rates and charges 398

2 Statutory fees and finesIncome above budget in the following areas:Animal registrations 17

Works permits 28Lodgement fee income - increased to reflect historical trends 83

Income below budget in the following areas:Animal fines income - revised forecast (24)Total statutory fees and fines 104

3 Grants - operatingIncome below budget in the following areas:Victoria Grants Commission - final allocation 33

Total grants - operating 33

4 Contributions - monetaryIncome below budget in the following areas:Developer open space contributions increased to reflect historical trends 1,200

Total Contributions - monetary 1,200

5 Rental income

Income below budget in the following areas:

Lease income - duplication of lease income budgeted in error (92)Lease income - Hawthorn Art Centre - higher proportion of community rather than commercial use compared to budget. (101)

Total rental income (193)

6 Other incomeIncome above budget in the following areas:Reimbursement of fringe benefits tax for car parking due to ATO private ruling 62Rates interest - revised forecast 40Total other income 40

Total increase to recurrent income 1,644

Note Recurrent expenditure $'000

7 Employee costsAdditional expenses:Workcover premium came in slightly higher than estimated. 8Neighbourhood houses - temporary additional resource requirements to cover extended sick leave position. 24Library Services - additional opening hours across library branches 25Innovation and Business Transformation - annual increase omitted in error 33Corporate reporting - additional 0.4 EFT limited tenure resourcing 38

SEPTEMBER 2016 AMENDED BUDGET ADJUSTMENTS INCOME STATEMENT

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Attachment A


Traffic engineer - more than fully offset by a reduction in materials and services costs ($107,000) noted below. 90Superannuation adjustment for part time staff. 166Customer service - additional resources to support transition to new customer relationship management (CRM) system and maintain service levels to the community. 172Redundancy costs 209Expenditure below budgetRevised treasury function (9)Car parking fringe benefits tax adjustment as a result of ATO private ruling (37)Transfers (nil impact)Reallocate funds from Home Care to Arts and Culture for administrative support (45)Reallocate funds from Home Care to Arts and Culture for administrative support 45

Total employee costs 719

8 Materials and servicesAdditional expensesSoftware licenses - Snap Send Solve and MyWaste applications - Communications and Customer Experience 23Risk, insurance and workcover review 60Occupational Health and Safety Injury Prevention Program - 6 month program extension 63Water supply charges - budget increased to reflect historical usage levels 70Block tree pruning - funding required for pruning above power lines. 295Work in progress written off - increased to reflect historical trend of capital works expenditure that doesn't meet Council's asset capitalisation criteria (non-cash accounting entry). 300

Expenditure below budgetInsurance premium costs came in lower than 2016-17 Budget (when comparing current and prior year actual premium, actual premium savings incurred are $423,000). (521)Consultants - traffic and parking assessments for planning referrals brought inhouse, partially offset by increase in employee costs for a traffic engineer noted above. (107)Distillate - revised estimate (102)Cleaning contract - tender awarded at lower cost than budgeted. (74)Landfill levy penalty unit lower than budget estimate (73)

Transfers (nil impact)Reallocated to priority projects to complete the Boroondara Community Plan. (30)Biodiversity site maintenance reallocated from capital works program 123

Total materials and services 27

9 Depreciation and AmortisationExpenditure below budgetDepreciation expense - revised estimate. (209)

Total depreciation and amortisation (209)

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Attachment A


10 Other expensesAdditional expensesSpecial rates and charges adjustments - fully offset by a increase in matching income noted under "rates and charges". 98

Expenditure below budgetLeased assets - existing lease for four trucks extended 7 months into new financial year delaying replacement at higher cost. (124)

Transfers (nil impact)

Libraries magazines subscriptions - transfer from capital works to operating 95

Total other expenses 69

Total increase to recurrent expenditure 605

NET IMPACT ON THE INCOME STATEMENT IS A INCREASE IN SURPLUS 1,039


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Attachment A

CITY OF BOROONDARA BUDGETED BALANCE SHEET Note

2016-17Adopted

Budget $'000

2016-17September

Amended Budget

$'000Variance

$'000

Current assetsCash and cash equivalents 85,618 98,417 12,799Trade and other receivables 10,574 11,217 643Other assets 1,102 1,134 32Total current assets 11 97,294 110,768 13,474

Non-current assetsTrade and other receivables 34 31 (3)Property, plant and equipment, infrastructure 2,762,687 3,317,632 554,945Investment property 9,191 8,713 (478)Intangible assets 345 739 394Total non-current assets 12 2,772,257 3,327,115 554,858Total assets 2,869,551 3,437,883 568,332

Current liabilitiesTrade and other payables 18,442 20,006 1,564Trust funds and deposits 2,990 3,289 299Provisions 16,169 16,270 101Interest-bearing loans and borrowings 4,235 4,235 - Total current liabilities 41,836 43,800 1,964

Non-current liabilitiesProvisions 2,168 2,198 30Investments in associates 1,264 739 (525)Interest-bearing loans and borrowings 44,713 44,713 - Total non-current liabilities 48,145 47,650 (495)Total liabilities 13 89,981 91,450 1,469

Net assets 2,779,570 3,346,433 566,863

EquityAccumulated surplus 861,103 862,789 1,686Asset revaluation reserve 1,908,058 2,471,233 563,175Other reserves 10,409 12,411 2,002Total equity 14 2,779,570 3,346,433 566,863


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Attachment A

Note BALANCE SHEET ITEM $'00011 Current assets

Balance sheet items have been revised to reflect the final 2016-17 financial year result. 13,474

12 Non-current assetsMovement in non-current assets primarily due a revision of budget assumptions to reflect the final 2015-16 financial year result.

554,858

13 Total liabilities (current and non-current)Increase in total liabilities represents the final 2015-16 financial year result coupled with a revision of budget assumptions in the movement of liabilities forecast for the 2016-17 financial year.

1,469

14 EquityMovement in equity represents the difference in total assets and total liabilities. It is Council's net worth to the City's ratepayers.

566,863

SEPTEMBER 2016 AMENDED BUDGET ADJUSTMENTS BALANCE SHEET

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Attachment A

CITY OF BOROONDARA BUDGETED CASH FLOW STATEMENT Note

2016-17Adopted

Budget$'000

2016-17September

Amended Budget

$'000Variance

$'000

Cash flows from operating activitiesRates and charges 166,123 166,521 398Statutory fees and fines 11,917 12,077 160User charges and other fines 15,879 15,927 48Grants - operating 14,755 14,957 202Grants - capital 1,545 1,506 (39)Contributions - monetary 2,260 3,490 1,230Interest received 2,330 2,370 40Trust fund and deposits taken 19,361 19,434 73Other receipts 5,525 5,591 66Net GST refund 9,740 9,785 45Employee costs (81,563) (82,094) (531)Materials and services (68,311) (75,879) (7,568)Trust fund and deposits repaid (19,262) (19,349) (87)Other payments (12,189) (12,254) (65)Net cash provided by operating activities 68,110 62,082 (6,028)

Cash flows from investing activitiesPayments for property, plant and equipment (59,745) (51,793) 7,952Net cash used in investing activities (59,745) (51,793) 7,952

Cash flows from financing activitiesFinance costs (2,534) (2,534) - Repayment of borrowings (4,049) (4,049) - Net cash used in financing activities (6,583) (6,583) -

Net increase in cash 1,782 3,706 1,924 Cash and cash equivalents at the beginning of the year 83,836 94,711 10,875 Cash and cash equivalents at the end of the year 1,2

85,618 98,417 12,799

Reserve funds2016-17

Adopted Budget

$'000

2016-17September

Amended Budget

$'000Variance

$'000

Strategic acquisition fund 434 434 - Open space development fund 5,742 7,695 1,953 Drainage reserve 233 282 49 Defined benefits superannuation future call up fund 4,000 4,000 - Total reserve funds 10,409 12,411 2,002

Cash contingency - emergency response works 715 715 - Total reserve funds after cash contingency 11,124 13,126 2,002

1 Cash and cash equivalents held by Council are restricted in part and not fully available for Council's operations. Please refer below for details of funds that are set aside for specific purposes. The remaining balance represents funds available to meet daily cash flow requirements and unexpected short term needs.2 Ongoing review of Council's expected full year cash position in 2016-17 will be undertaken.

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Attachment A

CITY OF BOROONDARA BUDGETEDCAPITAL WORKS STATEMENT

2016-17 Adopted

Budget $'000

2016-17 September

Amended Budget

$'000Variance

$'000Variance

%

PropertyBuilding 29,992 21,673 (8,319) -27.7%Building improvements 715 691 (24) -3.4%Land improvements 208 - (208) -100.0%Total property 30,915 22,364 (8,551) -27.7%

Plant and equipmentPlant machinery and equipment 1,409 1,462 53 3.8%Fixtures, fittings and furniture 163 193 30 18.4%Computers and telecommunications 2,379 2,934 555 23.3%Library books 1,080 985 (95) -8.8%Total plant and equipment 5,031 5,574 543 10.8%

InfrastructureRoads 10,007 10,007 - 0.0%Bridges 56 56 - 0.0%Footpaths and cycleways 1,885 2,045 160 8.5%Drainage 4,646 4,660 14 0.3%Recreational, leisure & community facilities 1,861 1,882 21 1.1%Parks, open space and streetscapes 4,053 3,834 (219) -5.4%Off street carparks 1,291 1,371 80 6.2%Total infrastructure 23,799 23,855 56 0.2%

Total capital works expenditure 59,745 51,793 (7,952) -13.3%

Represented by:Asset renewal expenditure 42,540 38,357 (4,183) -9.8%Asset upgrade expenditure 1,777 1,509 (268) -15.1%New asset expenditure 14,336 10,835 (3,501) -24.4%Asset expansion expenditure 1,092 1,092 - 0.0%

Total capital works expenditure 59,745 51,793 (7,952) -13.3%

"(-)" = Decrease in income and expenditure."+" = Increase in income and expenditure.

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September 2016 Amended Budget Attachment B

Ref $'000 $'000

Net Priority Projects Budget (Adopted Budget) 9,200Net proposed forward commitments from 2015-16 Table 3 1,057

Total income and expenditure adjustments Table 2Income and expenditure (net) adjustments 1 4,079Proposed additional projects (net of grants) 2 694New income and expenditure (net) adjustments 3 -Transfers 4 (102)Total adjustments (net) 4,671

Total net impact 2016-17 Priority Projects Budget is an increase 5,728 5,728

Total net Priority Projects September Amended Budget 2016-17 14,928

Table 1 - Summary Priority Projects Budget Amendments

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Comment

Original 2016-17 Priority Projects Budget 150 9,350 9,200Proposed forward commitments from 2015-16 Table 3 193 1,250 1,057 Refer Table 3 proposed forward commitments from 2015-16.Total net Priority Projects Budget 2016-17 343 10,601 10,258

Income and expenditure adjustments80869. Scouts Graffiti Initiative 13 13 0 Department of Justice Graffiti Prevention Grants80870. Camberwell Junction Laneways Project 24 24 0 Department of Justice Graffiti Prevention Grants80804. Victorian Community Road Safety Program 32 32 0 2016-17 Vicroads Community Road Safety Program grant funding80633. Commencement of 2018 General Valuation 0 47 47 Funding brought forward from 2017-18.80801. ECM Project Officer 0 63 63 6 month contract extension for Project Officer due to delayed go live of Objective

system.80845. Customer Relationship Management program phase 2 0 200 200 Additional developer effort required. Both ECM to CRM task remediation and first round

of online forms for the Digital Program exceeded estimated effort and timeframes. The additional funding will enable the Boroondara Customer First program to remain on track.

80839. Application and Database Analysts 0 293 293 Second year of funding for 2 application and database analysts and IT Co-ordinator omitted in error.

80821. Digital Transformation 0 3,476 3,476 Includes website development contract costs (contract number 2016/190) including delivery of facilities online booking system and payment gateway together with project implementation and governance resources. Note $350,000 budget has been transferred from Project 80793 Customer Experience Improvement Strategy Implementation, see below "Transfers (nil impact)".

Total income and expenditure adjustments 2016-17 1 68 4,147 4,079

Proposed additional projects for 2016-17:80873. Innovative initiatives 8 8 0 Public Libraries Local Priorities Grant funding80872. Future technology priorities 20 20 0 Public Libraries Local Priorities Grant funding80876. Service Planning Costing Project 0 25 25 Review of service planning costing model80043. Local History access and digitisation 25 25 0 Public Libraries Local Priorities Grant funding80874. IT consultancy for review of library services technology 0 40 40 Review of technological library services to identify opportunities to deliver an improved

experience for customers.80868. Security Occupational Violence Action Plan 0 40 40 Implementation of the Security Occupational Violence Action Plan including research

and development of 2016-17 risk management actions.80875. Boroondara Customer First Program communications 0 65 65 External communication and marketing collateral.80877. Boroondara Community Plan - Marketing Activity 0 100 100 Support the role out of a city-wide marketing strategy.80879. Health and Wellbeing - Active Ageing 0 424 424 Design and build of location based services and content from multiple levels of

government to support actively ageing.

Total proposed additional projects for 2016-17 2 53 747 694

Table 2 - Priority Projects New Budget Amendments

Expenditure$'000

Income $'000

Net Total$'000Ref

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Comment

Table 2 - Priority Projects New Budget Amendments

Expenditure$'000

Income $'000

Net Total$'000Ref

Transfers (nil impact)80793. Customer Experience Improvement Strategy Implementation 0 (350) (350) Streamlined customer delivery component of project undertaken with project 80821.

Digital Transformation.80852. Capital works priorities community engagement 0 (80) (80) Budget allocation combined with 80853. Boroondara Community Plan80878. Community Infrastructure Project Officer 0 40 40 Budget reallocation from Capital works account 72411 - North East Precinct to facilitate

a number of community infrastructure projects.80853. Boroondara Community Plan 0 110 110 Budget reallocated from 80852. Capital Works priorities community engagement plus

$30K operating budget reallocation.80871. Biodiversity Strategy (Vegetation) Implementation 30 208 178 Project reallocated to Priority Projects as unable to capitalise project expenditure.

Total transfers 3 30 (72) (102)

Amended 2016-17 Priority Projects net budget 494 15,422 14,928

+ = Increase in income and expenditure."(-)" = Decrease in income and expenditure.

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FORMULA

Project Name & Number

2016-17 AdoptedBudgetForward

Commitments BudgetedMovement

TotalForward

Commitmentsto 2016-17

Commentary

ENVIRONMENT AND INFRASTRUCTURE

Environment and Sustainable Living80810. Chandler Park Wetland - Design and consultation $0 $22,866 $22,866 This project includes Melbourne Water grant funding from the

Living Rivers Stormwater program. In conjunction with Melbourne Water, there has been a variation to the end date of the project as there have been additional geotechnical investigations undertaken to ensure the viability of the site for the proposed wetland. This is scheduled to be completed by September 2017.

Total Environment and Sustainable Living $0 $22,866 $22,866

Traffic and Transport80732. Kew Parking Feasibility Study $0 $12,600 $12,600 Majority of parking investigations and assessments were

carried out using internal resources rather than engaging external consultants, resulting in savings within this project. It is anticipated to be completed by September 2016.

80804. Victorian Community Road Safety Program $0 $8,960 $8,960 This project includes grant funding from VicRoads. Final invoices for contractor and small infrastructure works are still to be issued. Carry forward of remaining funds are necessary to ensure continued success of the project which is anticipated to be completed by September 2016.

Total Traffic and Transport $0 $21,560 $21,560

Infrastructure Services80834. Flexible Plastics kerbside collection trial $0 $214,020 $214,020 The rollout of this project has been delayed due to the

contractor not yet having the optical sorting infrastructure in place. The physical collection component from the Boroondara community has been delayed accordingly.

80820. Prepare Evacuation Plans for all Council owned Buildings $0 $20,819 $20,819 Mapping and inspection of floors plans took longer than anticipated. Project is planned for completion by September 2016.

Total Infrastructure Services $0 $234,839 $234,839

Parks and Gardens80817. Street Tree Strategy $45,000 $15,000 $60,000 This project is scheduled for completion over two financial

years. Year 1 is the pre-planning and data collection phase, followed by the development of the strategy in Year 2. Early pre-planning including a cross Council workshop has identified some concerns with the existing policy framework and associated Tree Management Guidelines. While this has resulted in a delay from the original Year 1 timeframes, the project is still scheduled to be delivered within the proposed two year timeframe.

80714. Bolin Bolin Billabong Freeway Golf Course $0 $300,000 $300,000 This project is being managed by Manningham City Council and is currently going through the tender process. It is anticipated that the project will commence during 2016-17.

Total Parks and Gardens $45,000 $315,000 $360,000

TOTAL ENVIRONMENT & INFRASTRUCTURE $45,000 $594,265 $639,265

CEO's Office

Innovation and Business Transformation80821. Digital Transformation $100,000 $274,588 $374,588 Project activity is on schedule, however a delay in timing of

payments for content services, procurement activities, market evaluation processes and commencement of new staff have resulted in expenditure delays.

80793. Customer Experience Improvement Strategy Implementation

$110,000 $52,001 $162,001 Approved change of schedule for contracts on the three deliverables: Customer Experience Evaluation, Streamlined Customer Journeys Pilot and Customer Engagement Framework will now be awarded in 2016-17 rather than 2015-16 as originally forecast. All other project activity is still scheduled to be completed by June 2017.

Total Innovation and Business Transformation $210,000 $326,589 $536,589

TOTAL CEO's OFFICE $210,000 $326,589 $536,589

PRIORITY PROJECTS - PROPOSED FORWARD COMMITMENTS TO 2016-17

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TotalForward


Commentary


CITY PLANNING

Strategic Planning80712. Balwyn and Balwyn North Heritage Study $42,490 ($2,371) $40,119 Delivery of this project was planned for over two financial

years. The Urban Planning Special Committee decided not to proceed with the Balwyn and Balwyn North Heritage study that was presented as they want to investigate the potential heritage of individual properties. The revised scope is underway in conjunction with the heritage consultant under the existing contract. This is scheduled to be completed by June 2017.

Total Strategic Planning $42,490 ($2,371) $40,119

TOTAL CITY PLANNING $42,490 ($2,371) $40,119

COMMUNITY DEVELOPMENT

Community Planning and Development80841. Balwyn Community Centre Redev - Community Consultation

$0 $11,100 $11,100 The first community consultation phase occurred in early 2016 and was to gain ideas on the redevelopment. Due to a wide range of ideas discussed, and to give the community the opportunity to provide input into the concept plan, a second community consultation is required. This project will be completed by June 2017.

Total Community Planning and Development $0 $11,100 $11,100

Health, Ageing and Disability Services80786. Consulting for Canterbury Memorial Home Units (CMHU) $0 $4,719 $4,719 Due to the ongoing nature of this project, carry forward of

remaining funds is required to ensure the Canterbury Memorial Home Units remain compliant with the Retirement Villages Act.

80800. Casserole Club Project $0 $11,161 $11,161 This project includes grant funding from Municipal Association of Victoria. Carry forward of remaining funds are necessary to ensure continued success of the project.

Total Health, Ageing and Disability Services $0 $15,880 $15,880

Family Youth and Leisure Services'80843. EMR Working Together $73,348 $98 $73,446 Grant has been received and a project coordinator has been

appointed. The project is on schedule and due to be completed by June 2017.

80867. Walk to School Boroondara 2016 $0 $10,000 $10,000 Council was recently successful in obtaining a grant to support the VicHealth Walk to School 2016 program. Funds were transferred to Council at the end of May and will be expended in 2016-17.

80842. MAV Central Enrolment $0 $12,985 $12,985 This project includes grant funding from Municipal Association of Victoria. Carry forward of remaining funds are necessary to ensure continued success of the project.

Total Family Youth and Leisure Services $73,348 $23,083 $96,431

Arts and Cultural Services80823. Mayoral portraits: conservation and display $0 $13,867 $13,867 The project has commenced this year and conservation work

will be undertaken with the additional funds available in 2016-17.

Total Arts and Cultural Services $0 $13,867 $13,867

TOTAL COMMUNITY DEVELOPMENT $73,348 $63,930 $137,278

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TotalForward


Commentary


CORPORATE SERVICES

People, Culture and Development80827. Additional funding for Human Resources Information System

$0 $25,303 $25,303 The Human Resource Information System was scheduled to be delivered over three years, with final implementation occurring in 2016-17. Due to resourcing constraints, some project milestones have not been met in 2015-16 and will now be delivered in 2016-17.

Total People, Culture and Development $0 $25,303 $25,303

Commercial & Property Services80816. Grace Park Club Hawthorn Land Sale - development contribution

$0 $200,000 $200,000 Amount is payable once Hawthorn Club completes the construction of the new facility. This is anticipated to occur by June 2017.

Total Commercial & Property Services $0 $200,000 $200,000

Information Technology'80839. Application and Database Analysts $80,000 $42,498 $122,498 Project has been significantly delayed due to recruitment and

appointment of appropriate candidates. This is a multi-year project and is scheduled to be completed by June 2017.

Total Information Technology $80,000 $42,498 $122,498

TOTAL CORPORATE SERVICES $80,000 $267,801 $347,801

TOTAL FORWARD COMMITMENTS TO 2016-17 $450,838 $1,250,214 $1,701,052

PRIORITY PROJECT INCOME - CARRIED FORWARD80834. Flexible Plastics kerbside collection trial $0 ($191,020) ($191,020) The rollout of this project has been delayed due to the

contractor not yet having the optical sorting infrastructure in place. The physical collection component from the Boroondara community has been delayed accordingly.

80804. Victorian Community Road Safety Program $0 ($2,700) ($2,700) This project includes grant funding from VicRoads. Final invoices for contractor and small infrastructure works are still to be issued. Carry forward of remaining funds are necessary to ensure continued success of the project which is anticipated to be completed by September 2016.

TOTAL INCOME CARRIED FORWARD TO 2016-17 $0 ($193,720) ($193,720)

TOTAL NET FORWARD COMMITMENTS TO 2016-17 $450,838 $1,056,494 $1,507,332

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September 2016 Amended Budget Attachment C

Ref $'000s $'000s

Net Capital Works Budget (Adopted Budget) 58,199Net proposed forward commitments from 2015-16 Table 6 2,446

Total income and expenditure adjustments Table 5Proposed forward commitments to 2017-18 1 (10,195)Proposed additional projects (net movement) 2 150Income and expenditure adjustments (net movement) 3 91Transfers 4 (436)Total income and expenditure adjustments (decrease) (10,389)

Total net impact 2016-17 Capital Budget is a decrease (7,943) (7,943)

Total net Capital Works Program 2016-17 50,256

Table 4 - Summary Capital Works Budget Amendments

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Original 2016-17 Capital Works Budget 1,545 59,744 58,199Proposed forward commitments from 2015-16 Table 6 16 2,462 2,446 Refer Table 6 proposed forward commitments from 2015-16.

1,561 62,206 60,645

Proposed forward commitments to 2017-18

72507. Camberwell Community house - Fairholm Grove redevelopment 0 (3,684) (3,684) Extensive input from users and other stakeholders required various amendments to the concept plans, which delayed the delivery of the project. This project is now programmed to be completed by mid-2018.

72328. Camberwell Hockey Pavilion 0 (2,134) (2,134) Project delayed in town planning phase as a result of Melbourne Water requirements, heritage considerations and change of use by tenants. Tenders will be called in October 2016 with construction scheduled to commence early in 2017.

72326. 605-609 Glenferrie Road community facility 0 (1,335) (1,335) Negotiations on the long term use of the building with the Hawthorn Returned Services League have delayed this project.

72424. Former Balwyn Park Bowls club pavilion (Proposed Balwyn Tennis) 0 (1,249) (1,249) Project is programmed to be delivered over three financial years. The full project is programmed to be completed during 2018. The project will still be delivered in line with the original timeframes but the expenditure profile has been amended to match the delivery timeframes.

72482. Balwyn Tennis and Former Bowls Pavilion (Balwyn Tennis ) 0 (589) (589) Project is programmed to be delivered over three financial years. The full project is programmed to be completed during 2018. The project will still be delivered in line with the original timeframes but the expenditure profile has been amended to match the delivery timeframes.

72431. Patterson Reserve Pavilion - Robinson Road 0 (448) (448) The northern block of the facility has been deemed structurally unsound thereby necessitating an increased project scope and budget. This has also delayed the project.

72529. Markham Reserve Pavilion 0 (210) (210) Project is programmed to be delivered over two financial years, was originally programmed to be completed by late 2017 and this will still be achieved. Slight delay to delivery as a result of a number of siting options considered.

72428. Kew Senior Citizens Centre 0 (200) (200) Extensive input from users and other stakeholders required various amendments to the concept plans, which delayed the delivery of the project. This project is slightly delayed and will now be completed in the second half of 2017.

72417. Hawthorn Citizen Youth Club 0 (197) (197) Detailed assessment of the building identified potential additional works which may delay completion.

72197. Low Carbon Strategy implementation - facility upgrades 0 (150) (150) The Energy Performance Contract approved as part of the 2016-17 budget may impact on projects considered through this budget item and $150K of the budget allocation is therefore transferred to 2017-18.

Total forward commitments to 2017-18 1 0 (10,195) (10,195)

Proposed additional projects for 2016-1772606 - People Culture and Development Office 0 150 150 Colocation to drive service enhancement.

Total proposed additional projects 2 0 150 150

Income and expenditure adjustments to 2016-17 projects72402. Library Redevelopment Balwyn 0 (13) (13) Project expenditure ahead of planned budget phasing.

Table 5 - Capital Works New Budget Amendments

Net Total$'000

Income $'000

Expenditure$'000Ref Comment

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Table 5 - Capital Works New Budget Amendments

Net Total$'000

Income $'000

Expenditure$'000Ref Comment

72328. Camberwell Hockey Pavilion (24) 0 24 Camberwell Hockey Club contribution towards project works lower than anticipated.72521. Cara Armstrong Kindergarten 30 30 0 The Kindergarten were successful in obtaining a $15,000 grant for the Department of Infrastructure

and Regional Development and are also contributing $15,000 towards works to be undertaken at the Cara Armstrong Kindergarten.

71794. Future Information Technology Expenditure 0 80 80 Request For Tender for scanning software replacement came back higher than anticipated. Tender came in $80,000 higher than original estimate at $200,000.

Total Income and expenditure adjustments to 2016-17 projects 3 6 97 91

Transfers (nil impact)72397. Biodiversity Strategy (vegetation) implementation (30) (208) (178) Reclassify as a priority project. Expenditure against this budget is unable to be capitalised71866. Park Playground Replacement Program 0 (200) (200) Proposed planning and consultation with users does not allow for the full delivery of this ongoing

program in 2016-17. 72295. Biodiversity Site Renewal program 0 (123) (123) Expenditure against this project is operational in nature. Reallocated to Parks and Gardens

operating budget71361. Library Resources 0 (95) (95) Magazine subscription expenditure reallocated to departments operating budget as it is unable to

be capitalised.72411. North East Precinct 0 (40) (40) Funding reallocated to Priority projects to undertake community infrastructure projects.72415. Jack O'Toole Reserve Scout and Tennis 0 200 200 During the design stage it was identified that the budget was insufficient but the information was

available too late to increase the budget 2016/17.

Total Transfers between projects 4 (30) (466) (436)

Amended net movement 2016-17 Capital Works Budget 1,536 51,793 50,256

+ = Increase in income and expenditure."(-)" = Decrease in income and expenditure.

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Adopted Forward


Movement Total FinalForward

Commitments to 2016-17

Commentary

CAPITAL WORK EXPENDITUREENVIRONMENT & INFRASTRUCTURE

Projects and Strategy72326. 605-609 Glenferrie Road community facility $800,000 $134,692 $934,692 Project is programmed to be delivered over three

financial years. Ongoing consultation with user groups has delayed the commencement of the construction phase of this project.

72328. Camberwell Hockey pavilion $800,000 $84,038 $884,038 Extensive consultation with user groups and dealings with Melbourne Water have delayed the commencement of the construction phase of this project. The project is now anticipated to be completed by December 2017.

72338. Camberwell United Tennis Club $500,000 ($37,814) $462,186 Construction phase of this project has been delayed due to extensive consultation with user groups. A construction contract was awarded in May 2016 and the project is now anticipated to be completed in early 2017.

72219. St James Park Bowls Club main building $300,000 $183,481 $483,481 Construction phase of this project has been delayed due to extensive consultation with user groups. Construction work has commenced is anticipated to be completed by December 2016.

72243. Ashburton Support Centre (Senior Citizens) $170,000 $0 $170,000 Ongoing negotiations with Samarinda Ashburton Aged Services in relation to what services will be delivered from this precinct, has delayed the project. Start of the design dependent on outcome of these negotiations.

72382. Camberwell Market $0 $100,000 $100,000 Completion of the project has been delayed as a result of prolonged negotiations with traders and the more recent location of unknown underground services. Works now

72099. Bicycle & Pedestrian Trails - Implementation of Safety Audit $0 $160,000 $160,000 Ongoing negations with VicTrack, who is the land owner for a section of the proposed works, have delayed the delivery of this project.

72506. Balwyn North Men’s shed $170,000 $6,725 $176,725 Tendering of works have been delayed pending the outcome of a grant application due in June 2016. Work is programmed to be completed by December 2016.

72332. Former Glen Iris Bowls Club - main pavilion (U3A) $150,000 $96,935 $246,935 Extensive consultation with user groups has delayed the commencement of the construction phase of this project. The project is scheduled to be completed by September 2016.

72415. Jack O'Toole Reserve Scout and Tennis $0 $10,000 $10,000 Design costs for this project has been less than anticipated, however savings would be required for the construction phase to be undertaken in 2016-17

72417. Hawthorn Citizens Youth Club $0 $26,737 $26,737 Design costs for this project has been less than anticipated, however savings would be required for the construction phase to be undertaken in 2016-17

72331. Burwood Reserve Tennis pavilion $0 $50,008 $50,008 This project is programmed to be completed over two financial years and is programmed to be completed by September 2016.

72419. Surrey Hills MCHC $140,000 $3,766 $143,766 Negotiations with potential future users of the former MCHC building delayed the commencement of the project. The project will now be delivered in 2016-17.

72424. Former Balwyn Park Bowls Club pavilion (proposed Balwyn Tennis) $100,000 $52,097 $152,097 Project is programmed to be delivered over three financial years. Extensive consultation with stakeholder groups has delayed the design phase of this project. The full project is programmed to be during the first half of 2018.

72425. Boroondara Sports Complex - air-conditioning $0 $250,000 $250,000 The air-conditioning and lighting upgrade works was completed with an overall saving. Other works at the existing Boroondara Sports Complex building funded from this saving will be completed by 30 September 2016.

72432. Burke Road South Reserve - including public toilet and grounds $100,000 $0 $100,000 The design phase of this building has been delayed while the service need is being finalised. This design project is scheduled to be completed by March 2017.

72433. Camberwell Junction Tennis Club - shelter $100,000 $223,615 $323,615 Construction works have commenced, however the project was delayed due to complex service considerations. The project is scheduled to be completed by October 2016.

72482. Balwyn Tennis and former Bowls Pavilion $0 $62,025 $62,025 Project is programmed to be delivered over three financial years. Extensive consultation with stakeholder groups has delayed the design phase of this project. The full project is programmed to be during the first half of 2018.

CAPITAL WORKS - PROPOSED FORWARD COMMITMENTS TO 2016-17

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72507. Camberwell community house Fairholm Grove redevelopment $75,000 ($16,194) $58,806 Extensive consultation with user groups has delayed the design phase of this project. It is anticipated that the full project will be completed in the first half of 2018.

72430. Glenferrie Oval Rifle Range - demolition $0 $54,936 $54,936 Demolition work is complete and contaminated soil associated with the building has been removed. Further contaminated soil removal, outside the building footprint, may however be required.

72431. Patterson Reserve pavilion - Robinson Road $40,000 ($2,360) $37,640 Structural issues delayed the design phase of this project. Works are scheduled to be completed in late 2017.

72434. Nettleton Park pavilion $0 $9,780 $9,780 Design costs for this project has been less than anticipated, however savings would be required for the construction phase to be undertaken in 2016-17.

72174. Medlow Reserve, Surrey Hills - open drain upgrade plus WSUD $30,000 $13,850 $43,850 Feasibility work scheduled for 2015-16 is complete. Further detailed design work will be undertaken in 2016-17.

72435. Cotham Road toilet $14,000 $0 $14,000 Design costs for this project has been less than anticipated, however the construction phase of the project is scheduled to be completed by May 2017.

72488. Extension of existing Hawthorn U3A building $0 $115,841 $115,841 Extensive consultation with user groups has delayed the commencement of the construction phase of this project. The project is scheduled to be completed by September 2016.

72489. New Public Toilet - Kew, Outer Circle Railway Bike Trail $0 $70,100 $70,100 Extensive consultation in relation to the location of this toilet has delayed the delivery of this project. This project will now be completed in October 2016.

72394. Car park design - Junction West Precinct (The Well) $0 $79,755 $79,755 Design and consultation is complete and construction is programmed to be undertaken during the quiet trading time period in January 2017.

TOTAL PROJECTS AND STRATEGY $3,489,000 $1,732,013 $5,221,013

Parks and Gardens72484. Fordham Gardens pond redevelopment $0 $104,240 $104,240 A poor response to request for quotations and prices

received exceeding the available budget led to a delay in the delivery of this project. This project will now be deliver during 2016-17.

72490. Hawthorn Velodrome fence $0 $21,290 $21,290 The fencing work was affected by other civil works being undertaken at the same precinct. The work was completed in early July 2016.

Total Parks and Gardens $0 $125,530 $125,530

Environment and Sustainable Living72197. Low Carbon Strategy Implementation - facility upgrades $0 $10,249 $10,249 The delivery of a small part of this project was delayed in

order for the works to coincide with other associated programmed works. Works will now be completed by August 2016.

Total Environment and Sustainable Living $0 $10,249 $10,249

TOTAL ENVIRONMENT & INFRASTRUCTURE $3,489,000 $1,867,792 $5,356,792

COMMUNICATIONS & ENGAGEMENT

COMMUNICATIONS & ENGAGEMENT72401. Digital noticeboard trial $0 $29,573 $29,573 Late delivery of the unit delayed the completion of this

project. Installation was undertaken on July 2016 and the project is now complete.

Total Communications and Engagement $0 $29,573 $29,573

CORPORATE SERVICES

People, Culture and Development72391. Human Resource Information System $0 $87,950 $87,950 There were significant delays in the progressing of this

project due to staff and management changes in People Culture and Development. The three modules will progressively be implemented over the course of 2016-17.

Total People Culture and Development $0 $87,950 $87,950

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Information Technology72381. Electronic Document Management System $0 $29,805 $29,805 Final invoices are to be issued from Objective

Corporation Ltd. For works undertaken in 2015-16.72505. Automated time and attendance sheets $115,000 $0 $115,000 Project has been deferred to 2016-17 as all vendor

proposals exceeded the available budget.72517. Customer Relationship Management System $0 $96,761 $96,761 Final invoices to be issued from Oakton and Interpro for

CRM project resource costs already incurred fro Business Analyst, Project Management and CRM development work in 2015-16.

72494. Replace Minutes Manager Software (end of life) $0 $80,000 $80,000 Preferred solution has been evaluated and contract to be awarded to successful vendor in late July. Expected completion date is October 2016.

Total Information Technology $115,000 $206,566 $321,566

TOTAL CORPORATE SERVICES $115,000 $206,566 $321,566

COMMUNITY DEVELOPMENT

Arts and Culture72210. Public Art Civic Space $60,000 $53,273 $113,273 This project delivers an art piece/sculpture at the Civic

Space at 350 Burwood Road. This Civic Space project was completed in January 2016 and expressions of interest have been called for the art work and submissions are being evaluated. The public artwork is programmed to be installed by January 2017.

Total Arts and Culture $60,000 $53,273 $113,273

Health, Active Ageing and Disability Services71920. HACC - Minor Capital Grant $0 $180,126 $180,126 Home and Community Care (HACC) Minor Capital grants

are received from the Victorian Government for capital expenditure only in the HACC service areas. This money includes a transitional grant for the transition of HACC functions for people over the age of 65 to the Commonwealth Home Support Programme (CHSP) and has been earmarked for the implementation and ongoing support of technology and equipment for Home Support and Assessment staff. These funds will be expended over the next three financial years, which is the transition period for the CHSP.

Total Health, Active Ageing and Disability Services $0 $180,126 $180,126

TOTAL COMMUNITY DEVELOPMENT $60,000 $233,399 $293,399

MAJOR PROJECTSMajor Projects72511. Balwyn Community Centre (Renewal) * $0 $19,690 $19,690 This is a multiyear project with planning programmed for

2015-16, design programmed for 2016-17 and construction programmed for 2017-18 and 2018-19. Milestones for the 2015-16 financial year was met with surplus funds required for the next phase of the project.

72411. North East Community Hub * $0 $16,981 $16,981 This is a multiyear project with planning, design and early works programmed for 2015-16 and construction programmed for 2016-17 and 2017-18. Milestones for the 2015-16 financial year was met with surplus funds required for the next phase of the project.

TOTAL MAJOR PROJECTS $0 $36,671 $36,671

Made up of:NEW CAPITAL - FORWARD COMMITMENTS TO 2016-17 $420,000 $991,685 $1,411,685

UPGRADE CAPITAL - FORWARD COMMITMENTS TO 2016-17 $0 $10,249 $10,249

RENEWAL CAPITAL - FORWARD COMMITMENTS TO 2016-17 $3,244,000 $1,460,017 $4,704,017

GRAND TOTAL FORWARD EXPENDITURE COMMITMENTS TO 2016-17

$3,664,000 $2,461,951 $6,125,951

CAPITAL INCOME - CARRIED FORWARD72515. Willsmere Reserve Sportsground Lighting $0 ($8,000) ($8,000) Balance of grant funding to be received in 2016-17.72514. Gordan Barnard Reserve Sportsground Lighting $0 ($7,500) ($7,500) Balance of grant funding to be received in 2016-17.

TOTAL INCOME CARRIED FORWARD TO 2014-15 $0 ($15,500) ($15,500)

TOTAL NET FORWARD COMMITMENTS TO 2016-17 $3,664,000 $2,446,451 $6,110,451

* Adjusted for project escalation.

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3 september 2016 amended budget abstract · 3 september 2016 amended budget ... positive result...

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