budget review report 2014 / 2015

Budget Review Report

2014 / 2015

OCM028.1/03/15

Shire of Serpentine Jarrahdale

2014 / 2015 Budget Review

Table of Contents

Statement of Financial Activity by Nature/Type 3

Statement of Financial Activity by Directorate 5

Capital Expenditure Report 7

Income in Detail by Directorate 13

Operating Expenditure in Detail by Directorate 15

Detailed Explanation of Variances 16

Loan Borrowings Information 18

Reserves Reconciliation 19

Restricted Cash Reconciliation 20

OCM028.1/03/15

Budget Revised Budget ActualOPERATING INCOMERates 15,535,982 15,535,982 15,535,982Rates - Interim 288,667 850,000 772,031Grants and Subsidies - Operating 3,007,298 3,010,748 2,310,512Contributions 171,200 151,609 29,353Reimbursements 495,562 576,858 364,336Fees and Charges 4,652,399 5,300,967 4,759,771Interest Earnings - Untied 649,000 507,433 406,093Interest Earnings - Tied 109,000 286,000 202,675Other Income 156,368 157,633 191,753Profit on Disposal of Assets 34,800 27,800 0Total Operating Income 25,100,276 26,405,030 24,572,505

CAPITAL INCOMEGrants and Subsidies - Capital Tied 8,278,096 8,095,377 1,560,348Contributions - Capital Tied 0 7,762,181 7,762,181Total Capital Income 8,278,096 15,857,558 9,322,529

TOTAL INCOME 33,378,372 42,262,588 33,895,034

OPERATING EXPENDITUREEmployee Costs (10,666,003) (10,527,684) (6,419,598)Materials and Contracts (11,075,101) (11,868,095) (5,949,415)Utility Charges (899,580) (890,320) (532,894)Depreciation (2,924,679) (3,024,462) (1,718,690)Interest Expenses (141,766) (150,705) (75,220)Insurance Expenses (464,827) (482,380) (428,695)Other Expenses (37,668) (58,479) (48,906)Loss on Disposal of Assets (31,700) (129,304) (83,453)

TOTAL OPERATING EXPENDITURE (26,241,323) (27,131,429) (15,256,871)

NET RESULT 7,137,049 15,131,159 18,638,163

LESS CAPITAL EXPENDITURELand and Buildings (7,724,500) (7,267,631) (400,579)Plant, Furniture and Equipment (1,369,873) (1,994,003) (1,175,755)Road Infrastructure (5,407,846) (5,374,356) (2,356,705)Total Capital Expenditure (14,502,219) (14,635,990) (3,933,039)

ADD PROCEEDS FROM SALE OF ASSETSProceeds on Sale of Assets 768,000 996,606 289,611Total Proceeds from Sale of Assets 768,000 996,606 289,611

NON-CASH ITEMS (Add-Backs)Employee Provisions 0 0 0Prepaid Revenue 0 0Add Depreciation 2,924,679 3,018,661 1,718,689Less Profit on Sale of Assets (34,800) (27,800) 0Add Loss on Sale of Assets 31,700 129,304 83,453Total Non Cash Items 2,921,579 3,120,165 1,802,142

Shire of Serpentine JarrahdaleStatement of Financial Activity

By Nature/Type

YTDFULL YEAR


OCM028.1/03/15


By Nature/Type2014 / 2015 Budget Review

FINANCINGTransfer (to) / from Reserves 718,441 142,346 (103,472)Transfer (to) / from Restricted Cash 2,304,873 (5,234,171) (4,392,959)Principal Loan Repayments (503,647) (679,886) (248,430)Self Supporting Loans - Principal Loan Repayments 0 0 0Loan Proceeds 1,016,924 0 0Total Financing 3,536,591 (5,771,711) (4,744,861)

Surplus/(Deficit) Brought Forward (1 July) 139,000 1,159,771 1,159,771

NET SURPLUS/(DEFICIT) (0) 0 13,211,787

OCM028.1/03/15

Budget Revised Budget ActualOPERATING INCOME (including profit on sale of assets)

Corporate Governance 156,368 157,277 191,397

Corporate & Community Services 19,402,107 20,080,085 19,145,969

Planning 1,014,847 1,500,080 1,006,700Engineering Services 4,526,954 4,667,588 4,228,440Total Operating Income 25,100,276 26,405,030 24,572,506

CAPITAL INCOME

Engineering Services 8,278,096 15,857,558 9,322,529Total Capital Income 8,278,096 15,857,558 9,322,529

TOTAL INCOME 33,378,372 42,262,588 33,895,035

OPERATING EXPENDITURE (including Loss on sale of assets)

Corporate Governance (3,055,322) (3,134,795) (1,702,752)

Corporate & Community Services (3,009,817) (3,082,167) (1,878,154)

Planning(4,526,655) (4,655,544) (2,614,412)

Engineering Services (15,649,529) (16,258,923) (9,061,555)

TOTAL OPERATING EXPENDITURE (26,241,323) (27,131,429) (15,256,873)

NET RESULT 7,137,049 15,131,159 18,638,162

LESS CAPITAL EXPENDITUREGeneral Purpose 0 0 0

Corporate Governance (139,200) (139,200) (31,102)Corporate & Community Services (200,300) (290,424) (79,374)Planning (270,500) (270,500) 0

Engineering Services (13,892,219) (13,935,866) (3,822,563)Total Capital Expenditure (14,502,219) (14,635,990) (3,933,039)

ADD PROCEEDS FROM SALE OF ASSETS



By Directorate

YTDFULL YEAR

OCM028.1/03/15

Budget Revised Budget Actual



By Directorate

YTDFULL YEAR

Proceeds from Sale of Assets 768,000 996,606 289,611Total Proceeds from Sale of Assets 768,000 996,606 289,611

NON-CASH ITEMS (Add-Backs)Employee Provisions 0 0 0Increase in Financial Asset - Investment 0 0 0Add Depreciation 2,924,679 3,018,661 1,718,689Less Profit on Sale of Assets (34,800) (27,800) 0Add Loss on Sale of Assets 31,700 129,304 83,453Total Non Cash Items 2,921,579 3,120,165 1,802,142

FINANCINGTransfer (to) / from Reserves 718,441 142,346 (103,472)Transfer (to) / from Restricted Cash 2,304,873 (5,234,171) (4,392,959)Principal Loan Repayments (503,647) (679,886) (248,430)Self Supporting Loans - Principal Loan Repayments 0 0 0Loan Proceeds 1,016,924 0 0Total Financing 3,536,591 (5,771,711) (4,744,861)

Surplus/(Deficit) Brought Forward (1 July) 139,000 1,159,771 1,159,771

NET SURPLUS/(DEFICIT) 0 (0) 13,211,786

OCM028.1/03/15

Budget Revised Budget Actual LAND & BUILDINGS

PPB900Percy's Park Basketball Playing Area 11,500 16,500 15,958 5,000-

AMM900ANZAC Memorial Mundijong 453,000 38,000 1,462 415,000

Grant not received for major works, Council contribution of $38k still expected to be spent

BPP901Briggs Park Pavillion Toilet Upgrade 30,000 60,000 2,950 30,000-

BPL900Briggs Park Lower Oval Upgrade 48,000 142,433 123,136 94,433-

$38k Grant not spent from 13/14, additional $56k required to complete the project

MUP900Mundijong Pavillion 120,000 90,000 2,950 30,000

ESP900Air-Conditioning at Eric Senior Pavillion 20,000 15,000 - 5,000 Original estimate greater than actual cost espected to complete

ESP901Solar Panels - Eric Senior Pavillion - 13,848 8,501 13,848- New item

SOL900Solar Panel Monitoring - 4 Sites 6,000 6,000- New item

BCC900Byford Country Club 5,500,000 5,500,000 170,687 - No Change

MSP900Skate Park Equipment Relocation 20,000 48,000 - 28,000-

Increased costs to be funded through operational savings in Strategic Planning Projects

SSP900Serpentine Skate Park 55,000 140,000 - 85,000- Scope increased to complete the project, original costs were for design

FGR900Forest Green Reserve Play Equipment 30,000 15,000 14,409 15,000 Project to be finalised under budget

SSJ900Serpentine St John Ambulance Building 112,000 32,000 9,600 80,000 Lotteries grant not approved, council to complete $32k

KAL901Construction Kalimna Oval Club Facility Stage 1 460,000 460,000 4,800 - No Change

BPP900Minor Upgrade of Briggs Park Lower Oval (Subsoil Drains & Turf Renovations) 150,000 150,000 - - No Change

KEY900Keysbrook Playground 80,000 105,664 19,023 25,664-

$91k to be funded by Locality Funding, Community Contribution for $20k, $10k overrun of budget for carpark/driveway

HOP901Hopeland Playground 20,000 20,000 7,500 - No Change

BBX900Byford & Districts BMX Track 600,000 35,000 - 565,000

Design costs only as construction not expected until July 15 (Loan Funds and Grant Funds reduced)

BLO901Demolish Existing BMX Track 15,000 - 350 15,000 Not required until 15/16

ESD907Emergency Services ICV Shelter - 19,253 19,253 19,253- New item

YMC900YMCA 24 Gym Access - 88,733 - 88,733- New item

BCP900Airconditioning Byford Central Pavilion - 10,000 - 10,000- New Item

CNP900Cardup Natureplay Playground - 100,000 - 100,000- New Item

BBS900Gazebo for Byford by the Scarp - 40,000 - 40,000- New Item

Shire of Serpentine Jarrahdale

DescriptionAccount


FULL YEAR YTDDifference Comments

Capital Expenditure Report

OCM028.1/03/15

MUN900Mundijong Netball Courts Refurbishment - 45,000 - 45,000- New Item

SHA900Shade Sails over Slide & Swings in Percy's Park 7,000 - 7,000- New Item

BGB900Byford Glades BBQ Area 20,200 20,200- New Item

ADM901Customer Services Admin Refurb - 50,000 - 50,000- New Item

Total Land & Buildings 7,724,500 7,267,631 400,579

OCM028.1/03/15

Budget Revised Budget Actual PLANT, FURNITURE & EQUIPMENT

DAS901 Plant Replacement - Director Engineering 56,650 47,174 47,174 9,476 Savings will mean that these funds will not be transferred from reserve

DCS901 Plant Replacement - Director Corporate & Community Services 56,650 46,571 46,571 10,079 Savings will mean that these funds will not be transferred from reserve

DCS901 Plant Replacement - Director Corporate & Community Services 52,000 - 52,000- Funded from reserve, turnover of vehicle expected prior to 30 June 15

CCS900 Plant Replacement - Manager Finance & Customer Service 39,850 39,850 - - No Change

ITS901 Plant Purchase - Manager Information Services 34,600 34,600 - - No Change

CEO901 Plant Replacement - Chief Executive Officer 70,000 70,000 - - No Change

PRS900 Plant Replacement - Director Planning 56,650 56,650 - - No Change

OGC900 Plant Purchase - Manager Human Resources 34,600 34,600 - - No Change

EXE900 Plant Purchase - Manager Communications & Executive Services 34,600 34,600 31,102 - No Change

ESD900 Plant Replacement - Emergency Services Administrator 42,000 40,674 40,674 1,326 Savings will mean that these funds will not be transferred from reserve

ESD901 Plant Replacement - Incident Control Bus - 662,183 662,183 662,183- New bus funded through FESA

ESD901 Plant Replacement - Response - Toyota Landcruiser - 84,770 84,770 84,770- New response vehicle funded through FESA

DCO900 Plant Replacement - Compliance Co-ordinator 26,200 26,200 - - No Change

HIA900 Plant Replacement - Senior Environmental Health Officer 26,200 26,200 - - No Change HIA900 Plant Replacement - Manager Health and Ranger Services 34,600 34,600 - - No Change

CDO900 Plant Replacement - Manager Community Services 34,600 34,600 - - No Change

ENV900 Plant Replacement - Manager Environmental Services 34,600 34,600 - - No Change

STP900 Plant Replacement - Manager Strategic Planning 39,850 39,850 - - No Change TPL900 Plant Replacement - Senior Planner 26,200 26,200 - - No Change TPL900 Plant Replacement - Manager Statutory Planning 34,600 34,600 - - No Change

LIB900 Plant Replacement - Manager Library Services 34,600 32,803 32,803 1,797 Savings will mean that these funds will not be transferred from reserve

RPP926 2 Trailer Mounted Electronic Colour Message Boards 70,000 - - 70,000 Priority to push into following year. Other new plant items required first

RPP927 Turbo Parts Washer 12,023 - - 12,023 Priority to push into following year. Other new plant items required first

RPP925 Plant Replacement - Tractor Diesel 90,000 - - 90,000 Priority to push into following year. Other new plant items required first

RPP925 Plant Replacement - Single Cab Truck 45,000 - - 45,000 Priority to push into following year. Other new plant items required first

FULL YEAR YTDDifference Comments

CAPITAL EXPENDITURE REPORT (Continued)

Account Description

OCM028.1/03/15

RPP925 Plant Replacement - 4 Tonne Excavator 55,000 58,750 58,750 3,750- Difference funded from Reserve

RPP925 Plant Replacement - Crew Cab Tipper 65,000 62,790 62,790 2,210 Savings will mean that these funds will not be transferred from reserve

RPP925 Trailer for Excavator - 25,000 - 25,000- New Item - funded from plant reserve in place of items above

RPP925 Diagnostic Tool (Mechanic) 5,000 - 5,000- New Item - funded from plant reserve in place of items above

RPP925 Slasher for Excavator 7,000 - 7,000- New Item - funded from plant reserve in place of items above

RPP925 Twin Drum Roller 35,000 - 35,000- New Item - funded from plant reserve in place of items above

WOH900 Plant Replacement - Manager Operations 34,600 34,600 0 - No Change

WOH900 Plant Replacement - Natural Reserves Officer 42,000 42,000 - - No Change

WOH900 Plant Replacement - Reticulation Officer 42,000 36,640 36,640 5,360 Savings will mean that these funds will not be transferred from reserve

WOH900 Plant Replacement - Supervisor Parks & Gardens 42,000 36,640 36,640 5,360 Savings will mean that these funds will not be transferred from reserve

WOH900 Plant Replacement - Mechanic 42,000 35,658 35,658 6,342 Savings will mean that these funds will not be transferred from reserve

EDT925 Plant Replacement - Design Engineer 26,200 34,600 - 8,400- Increase due to more suitable vehicle required to enter sites, to be funded from reserve

EST900 Plant Replacement - Infrastructure Engineer 26,200 26,200 - - No Change

EST900 Plant Replacement - Project Manager Water Sensitive Urban Design 34,600 34,600 - - No Change

BUI900 Plant Replacement - Senior Building Surveyor 26,200 26,200 - - No Change

Total Plant, Furniture & Equipment 1,369,873 1,994,003 1,175,755

OCM028.1/03/15

YTD Budget Revised Budget Actual

INFRASTRUCTURECOR900 Council Funded Road Construction

RC323 Harris Place Drainage - Stage 2 73,000 73,000 36,975 - No Change

RC448 Benella Crescent Road Works - Byford By the Scarp 253,125 253,125 14,514 - No Change

RC160 Mead Street - speed hump 40,000 - - 40,000 External funds could not be sourced, project put on hold

RC132 Path Construction - Soldiers Road - Keirnan to Grammar School 370,000 370,000 39,053 - No Change

RC133 Path Construction - Abernethy Road 120,000 100,000 91,210 20,000 Small savings to be expected

RC902 Whitby Falls - Manjedal Brook - construction of shared use path, car park 962,279 998,603 616,127 36,324- Confirmation of actual funds available from prior year

RC126 Paterson - on top of median strip, street lights, kerbing, parking, stone work 300,000 300,000 175,191 - No Change

RC428 Plaistowe Drainage & Landscaping 10,000 10,000 573 - No Change

RC168 Marri Grove Primary School (on Railway side) 150,000 - 605 150,000 No funds to be received from Dept of Education, project put on hold

RC903 Millbrace Bridge Demolition - plus interpretive signage 18,000 18,000 - - No Change

RC088 Richardson Street Bridge - location and works - funded 26,405 26,405 - - No Change

RC002B Jarrahdale Road Bridge - location and works - funded 8,395 8,395 885 - No Change

RC038 Reconstruct and Seal Lightbody Road between SLK3.4 & SLK5.2 - 240,000 240,000- Council recommendation was to consider in 15/16, operational savings allowed for funds to be available to complete in 14/15

R2R900 Roads to Recovery Funded Road Construction

R2R126 Paterson Street 417,001 417,001 243,497 - No Change

DSC900 Developer Contribution Road Construction

DSC133 Abernethy Road Design 770,000 770,000 364,248 - No Change

DES200 Thomas Road Design Work 558,872 558,872 131,515 - No Change

RRG900 Regional Road Group Funded Road Construction

RRG009Kargotich Road - Randell Road to 1000m South SLK 14.8 to 15.8 (RRG) 282,606 282,606 176,694 - No Change

RRA009Kargotich Road - Mundijong Road to 900 metres North - SLK 12 to 12.94 (RRG) 265,719 265,719 59,277 - No Change

RRG126Paterson Street - Mundijong to Richardson SLK .05 to 0.68 (RRG) 287,879 287,879 65,696 - No Change

RRG088Richardson Road - Feast to Summerfield - SLK 1.55 to 2.15 (RRG) 169,564 169,564 290,692 -

No Change - current maintenance costs are sitting in this account, Manager Operations to reconcile and reallocate to correct accounts

RRG003Watkins Rd - 830 metres West of South West Highway (RRG) 169,001 169,001 9,692 - No Change

SBS900 State Black Spot Funded Road Construction

Difference Comments

CAPITAL EXPENDITURE REPORT (Continued)

Account DescriptionFULL YEAR

OCM028.1/03/15

SBS001South Western Highway - Nettleton Road 13/14 Blackspot - 38,186 40,261 38,186- Completion of prior year project

SBS133Abernethy Road - Soldiers Road - install median island, reinforce priority (Not Approved) 18,000 18,000 - - $6k Council contribution, SBS funds for this project re-approved

SBS001South Western Highway Larsen Road - install median island, reinforce priority (Not Approved) 18,000 - - 18,000 State Black Spot funds not approved

SBS583Karden Boulevard - Ballawarra Ave - Install Pre-Deflection on Kardan Blvd approaches, realign roundabout, minor signs and lines (Not Approved) 120,000 - - 120,000 State Black Spot funds not approved

Total Infrastructure 5,407,846 5,374,356 2,356,705

TOTAL CAPITAL EXPENDITURE 14,502,219 14,635,990 3,933,039

OCM028.1/03/15

Budget Revised Budget Budget Actual Variance %OPERATING INCOMECorporate GovernanceMembers of Council 156,368 156,368 104,240 190,488 83%Administration - - - - 0%Chief Executive Office - 909 - 909 0%Executive Services - - - - 0%Other Governance - - - - 0%Tourism & Area Promotion - - - - 0%Total Corporate Governance 156,368 157,277 104,240 191,397 84%

Corporate & Community ServicesRating Services 16,301,849 16,883,054 16,047,206 16,723,907 4%General Purpose 2,418,888 2,404,277 1,612,584 1,803,208 12%General Financing 615,000 713,000 409,984 540,668 32%Director Corporate Services 2,000 3,041 1,328 3,041 129%Corporate Services 1,500 1,500 328 - -100%Information Services - - - - 0%Customer Services - - - - 0%Libraries 870 1,020 568 950 67%Community Services 62,000 74,193 41,328 74,193 80%Total Corporate & Community Services 19,402,107 20,080,085 18,113,326 19,145,967 6%

PlanningDirector Development Services - - - - 0%Ranger Services 49,910 79,453 33,256 71,883 116%Development Compliance 20,000 10,000 13,328 1,466 -89%Health Inspection & Administration 34,742 40,132 23,120 34,735 50%Other Health - - - - 0%Developer Contribution 100,000 100,000 66,664 - -100%Planning Services 255,000 470,932 169,968 315,761 86%Strategic Planning - - - - 0%Building Services 555,195 799,563 380,979 582,855 53%Total Planning 1,014,847 1,500,080 687,315 1,006,700 46%


SHIRE OF SERPENTINE JARRAHDALE

YTDFULL YEAR

INCOME IN DETAILBY DIRECTORATE

OCM028.1/03/15

Engineering ServicesDirector Engineering 5,000 - 3,328 - -100%Emergency Services 435,810 413,810 290,528 300,626 3%Byford Health Centre (Park Road) - - - - 0%"The House" (Mundijong) 200 500 128 412 222%Waste Management Services 2,914,282 3,000,884 2,863,236 2,993,834 5%Other Community Amenities 127,600 135,600 85,048 95,284 12%Environmental Services - 5,645 - 5,645 0%Public Halls 24,500 24,500 16,312 16,147 -1%Other Recreation & Sport 69,000 72,250 45,992 33,473 -27%Public Open Space - - - - 0%Buildings on Reserves 11,500 11,500 7,664 10,779 41%Other Culture 2,712 2,712 1,808 2,712 50%Maintenance of Streets & Roads 282,100 300,918 188,048 278,476 48%Road Plant Purchases 26,800 26,800 17,864 - -100%Engineering Design Team - - - - 0%Engineering Subdivision Team 233,000 258,228 155,320 194,746 25%Community Bus 4,000 4,000 2,664 3,646 37%Rural Services - - - - 0%Mundijong Sales Yards 2,400 2,400 1,600 1,750 9%Extractive Industry 80,000 94,500 53,328 94,500 77%Private Works 289,050 294,341 192,688 182,274 -5%Public Works Overheads - - - - 0%Plant Operating Costs 19,000 19,000 12,664 13,536 7%Jarrahdale Heritage Park - - - 600 0%Total Engineering Services 4,526,954 4,667,588 3,938,220 4,228,440

Total Operating Income 25,100,276 26,405,030 22,843,101 24,572,504 8%

CAPITAL INCOMEGrants and Subsidies - Capital TiedEmergency Services 741,948 741,948 Other Recreation & Sport 6,026,000 5,220,000 4,017,328 9,091 -100%Infrastructure 2,252,096 2,133,429 1,501,376 818,400 -45%Total Grants & Subsidies - Capital Tied 8,278,096 8,095,377 5,518,704 1,569,439 -72%

Contributions - Capital TiedInfrastructure - 7,753,090 - 7,753,090 0%Other Recreation & Sport 9,091 Public Open Space - - - - 0%Total Contributions - Capital Tied - 7,762,181 - 7,753,090 0%

Total Capital Income 8,278,096 15,857,558 5,518,704 9,322,529 69%

TOTAL INCOME 33,378,372 42,262,588 28,361,805 33,895,033 20%

OCM028.1/03/15

Budget Revised Budget Budget Actual Variance %OPERATING EXPENDITURE (including Loss on Assets)Corporate GovernanceMembers of Council 1,302,787 1,157,600 868,440 638,257 -27%Administration 0 0 (45) (5,343) 11773%Chief Executive Office 617,727 886,066 412,088 437,346 6%Executive Services 599,621 527,089 400,024 295,125 -26%Other Governance 477,436 504,738 318,544 294,523 -8%Tourism & Area Promotion 57,751 59,302 38,480 42,844 11%Total Corporate Governance 3,055,322 3,134,795 2,037,531 1,702,752 -16%

Corporate & Community ServicesRating Services 477,203 498,857 318,088 304,571 -4%General Purpose 2,489 2,489 1,656 0 -100%General Financing 66,300 125,492 44,200 110,523 150%Director Corporate Services 449,264 490,543 299,432 298,973 0%Corporate Services 0 0 (30) 37,108 -123793%Information Services 0 0 (368) 43,309 -11869%Customer Services 319,811 330,919 213,168 195,726 -8%Community Services 1,087,717 1,013,459 723,704 529,796 -27%Libraries 607,033 620,408 404,928 358,148 -12%Total Corporate & Community Services 3,009,817 3,082,167 2,004,778 1,878,154 -6%

Planning Director Development Services 353,671 337,706 234,400 208,507 -11%Ranger Services 294,421 297,700 196,200 198,959 1%Development Compliance 303,486 322,641 202,592 168,964 -17%Health Inspection & Administration 614,263 614,683 409,744 358,190 -13%Other Health 4,500 4,500 3,000 3,686 23%Developer Contribution 485,509 418,777 323,608 163,121 -50%Planning Services 1,040,218 1,400,193 692,080 846,599 22%Strategic Planning 791,252 555,379 526,760 311,892 -41%Building Services 639,335 703,965 424,696 354,493 -17%Total Development Services 4,526,655 4,655,544 3,013,080 2,614,411 -13%

Engineering ServicesDirector Engineering 354,799 354,985 236,472 223,075 -6%Emergency Services 1,277,388 1,274,672 851,292 671,567 -21%Byford Health Centre (Park Road) 10,556 10,557 7,024 3,025 -57%"The House" (Mundijong) 6,645 6,645 4,416 3,719 -16%Byford Preschool (Park Road) 20,247 24,702 13,488 8,418 -38%Waste Management Services 2,570,862 2,702,391 1,713,808 1,319,241 -23%Other Community Amenities 220,868 224,242 147,120 152,149 3%Environmental Services 672,120 694,389 446,608 445,729 0%Public Halls 514,363 508,291 342,808 152,658 -55%Other Recreation and Sport 1,295,286 1,582,337 863,468 787,856 -9%Public Open Space 1,169,103 1,169,104 779,376 705,871 -9%Buildings on Reserves 356,880 464,237 237,672 261,291 10%Other Culture 11,136 37,642 7,408 21,296 187%Maintenance of Streets & Roads 5,512,216 5,512,216 3,674,400 3,286,970 -11%Road Plant Purchases 1,000 1,000 664 0 -100%Engineering Design Team 432,930 410,909 288,872 98,181 -66%Engineering Subdivision Team 732,525 774,333 487,264 388,635 -20%Community Bus 4,078 10,000 2,712 7,172 164%Rural Services 182,419 183,170 121,584 90,341 -26%Mundijong Sales Yards 6,086 6,086 4,048 3,653 -10%Private Works 284,050 290,630 189,360 238,553 26%Public Works Overheads 0 0 584 108,809 18532%Plant Operating Costs 0 0 (24) 75,593 -315071%Jarrahdale Heritage Park 13,971 16,383 9,296 7,753 -17%Total Engineering Services 15,649,528 16,258,921 10,429,720 9,061,555 -13%TOTAL OPERATING EXPENDITURE 26,241,322 27,131,427 17,485,109 15,256,872 -13%

SHIRE OF SERPENTINE JARRAHDALE

YTDFULL YEAR

OPERATING EXPENDITURE IN DETAILBY DIRECTORATE


OCM028.1/03/15

Business UnitOriginal Budget

Revised Budget Difference Comments

Chief Executive Office 0 909 909 Contribution for being a part of the 13/14 Macarthur Salary Survey

Rate Revenue 15,826,649 16,387,982 561,333Interim rates income higher than anticipated due to higher than anticipated subdivisions

Rates Business Unit 477,200 497,072 19,872 Higher than anticipated interest on instalments and unpaid rates

Financial Assistance Grants 2,418,888 2,404,277 (14,611)Payments were not finalised at the time of original Budget, income down by $14k

General Purpose Funding 615,000 713,000 98,000

Interest on investments are anticipated to be slightly higher than original Budget ($27k), reimbursements have been higher than anticipated due to 13-14 LGIS Wages reimbursement being recalculated along with reimbursements for staff members being seconded to other Shires

Director Corporate and Community Services 2,000 3,041 1,041

$2k profit was anticipated for the sale of the Light Fleet, however a loss was incurred, reimbursement for Legal Expenses incurred on lease agreements ($3k)

Director Engineering 5,000 0 (5,000)$5k profit was anticipated for the sale of the Light Fleet, however a loss was incurred

Emergency Services Department 41,500 31,500 (10,000) Lower than anticipated Subdivision Fire Contributions

Ranger Services 49,910 79,453 29,543Increase primarily due to higher than anticipated dog registrations in the Shire

Development Compliance 20,000 10,000 (10,000)Fines and Penalties are down due to the debtors being able to go on payment plans for outstanding fines (court decisions).

Other Welfare 200 500 300 Higher than anticipated facitilities income

Community Development 62,000 74,193 12,193Contribution from the Keysbook Community to go towards the Keysbrook Playground expenditure

Health Adminstration and Inspection 34,742 40,132 5,390Primarily due to higher than anticipated Eating Houses income ($4k), offset by small unders and overs in other income streams

Sanitation 2,914,282 3,000,884 86,602 Refuse charges higher than anticipatedEnvironment 0 5,645 5,645 Southwest Biodiversity grant not budgeted forTown Planning 255,000 470,932 215,932 Higher than aniticipated Development Application FeesCemetries 127,600 135,600 8,000 Increase due to higher than anticipated Cemetary feesOther Sport & Recreation 69,000 72,250 3,250 Increase due to insurance reimbursements and facility hire

Library 870 1,020 150Higher than anticipated photocopy charges, and reimbursements for lost or stolen books

Maintenance Streets & Roads 282,100 300,918 18,818 Inspection fees are higher than anticipatedEngineering Subdivision Team 233,000 258,228 25,228 Difference due to outstanding works fees not budgeted for

Building Services 555,195 799,563 244,368Increased activity in the Shire has brought about higher than anticipated Building Permits and Verge Permits

Other Economic Services 86,400 100,900 14,500 Income from Extractive Industry fees are higher than anticipated

Private Works 289,050 294,341 5,291Private works income is unknown at budget time as it occurs on an adhoc basis



Emergency Services - Capital Grants 0 741,948 741,948FESA Capital Grants used to purchase new Incedent Control Bus and Response Vehicle

Other Recreation & Sport - Capital Grants 6,026,000 5,220,000 (806,000)

$300k reduced as BMX Construction not starting until July 2015 - $416k removed for AMM900 not approved - $80k St John Ambulance grant not approved - $10k keysbrook playground moved to contributions account

Infrastructure - Capital Grants 2,252,096 2,133,429 (118,667) Blackspot grant funding not approved 14/15Infrastructure - Capital Contributions 0 7,753,090 7,753,090 Developer Contributions - transferred to restricted cashOther Recreation & Sport - Capital Contributions 0 9,091 9,091

$9k contribution towards Keysbrook Playground, $20k contribution for Peel Metro Horse and Pony Club resurface

Shire of Serpentine Jarrahdale2014 / 2015 Budget Review

Detailed Explanation of Variances by Business Unit

Operating Income

Capital Income

OCM028.1/03/15


Detailed Explanation of Variances by Business Unit



Rates 479,203 500,857 (21,654)

Members of Council 1,302,787 1,157,600 145,187Depreciation for plant and buildings has now been spread across the relevant business units to which the asset item relates

Chief Executive Office 617,727 886,066 (268,339)

Salary savings throughout business units have been calculated with a portion going back into general savingsan allowance for new positions to 30 June have been accounted for here to be used in areas at the CEO's discretion

Executive Services 599,621 527,089 72,532

Salary savings, plus the Communication Manager has been able to bring a lot of the Shire's communications in house, allowing for a saving of $43k

Director Corporate and Community Services 449,264 490,543 (41,279)

Legal expenses incurred for leases, these are primarily reimbursed by the community organisation ($10k), loss on sale of the plant replacement was also not anticipated

Director Planning Services 353,671 337,706 15,965 Salary savings

Information Technology 1,312,121 1,425,204 (113,083)

Additional IT support required, in addition to $30k for intranet development. This has been funded through carried forward surplus from 13/14

Corporate Services 732,232 562,109 170,123Salary savings put back into general pool, along with savings on consultants used for the fair value revaluation

Administration 476,907 500,133 (23,226) $30k for Risk Management funded from carried forward surplus

Customer Relations 319,811 330,919 (11,108)Small increase in salaries to ensure coverage of staff on leave, this has been reallocated through salary savings in other areas

Bush Fire Brigades 651,173 649,330 1,843 Increase due to insurance on new Truck being higher than anticipated

Development Compliance 303,486 322,641 (19,155)Increase in legal fees higher than anticipated due to ongoing court cases

Community Development 1,087,717 1,013,459 74,258$55k reduction in Community Facilities and Services Plan, savings have been allocated to various community capital projects

Sanitation 2,464,054 2,594,583 (130,529) Increases in waste levy rates outside of Council controlEnvironment 672,120 694,389 (22,269) Increase in salaries funded through savings in other areas

Town Planning 1,040,218 1,400,193 (359,975)

Increased Legal Fees ($175k)- primarily due to The legal fees ran over due to several current prosecutions and State Administrative Tribunal appeals, New position (Administration Co-ordinator Planning), increase in consultants budget $100k to aid in processing the higher than anticipated DA applications. Revenue offsets these costs

Strategic Planning 791,252 555,379 235,873

$20k savings on planning projects, allocated to Skate Park overrun, salary savings due to not replacing staff throughout reform reshuffle $171k

Development Contribution Plan 485,509 418,777 66,732DCP Project Co-ordinator position costs moved to capital projects for this financial whilst he is 100% managing those projects

Other Sport and Recreation 1,295,286 1,582,337 (287,051)

YMCA Rec Centre budget was incorrectly accounted for due to Rec Centre late input and miscommunication. Rectification of this issue has been arranged through stricter deadlines for YMCA to provide budget ($200k), other movements are due to depreciation on buildings now being accounted for in this business unit along with additional payout fees of relating loans

Buildings on Reserves 356,880 464,237 (107,357)Depreciation on related buildings now being accounted for in this business unit

Library 607,033 620,408 (13,375) Increase to salaries to to cover staff leave

Other Culture 11,136 37,642 (26,506)Depreciation on related buildings now being accounted for in this business unit

Engineering Design Team 432,930 410,909 22,021 Salary Savings

Engineering Subdivision Team 732,525 774,333 (41,808) $40k for Roman Data Services funded through carried forward funds

Building 639,335 703,965 (64,630)Increased consultants costs to aid in completing Building Applications, this expenditure is offset by additional unexpected revenue

Other Economic Services 10,164 16,086 (5,922) Higher than anticipated costs for the Community Bus

Public Works Overheads 1,520,611 1,607,538 (86,927)Higher than aniticipated staff expenses. These costs are reallocated to jobs as work is performed and has been accounted for in those areas

Plant Operating Costs 1,568,658 1,618,658 (50,000)

Additional $50k for Trailer Mods, Hiab Refurbishment, short tray tipper mods, construction crew cab mods, single axle tipper for watering as required by operations team

Operating Expenditure

OCM028.1/03/15


Loan Information

Principal Principal Principal Interest1-Jul-14 Repayments Outstanding Repayments

2014/15 2014/15 2014/15 2014/15 2013/14 2014/15 2014/15 2013/14 2014/15 2014/15 2013/14

Particulars BudgetRevised Budget Budget

Revised Budget Actual Budget

Revised Budget Actual Budget

Revised Budget Actual

$ $ $ $ $ $ $ $ $ $ $Community AmenitiesLoan 101 Byford Developer Contribution 0 0 0 6,682 0 0 0 0 0 271Loan 104 Community Infrastructure 44,495 44,495 44,495 42,124 0 0 44,495 1,975 1,975 4,345Loan 105 Mundijong Implementation 63,748 63,748 63,748 60,351 0 0 63,748 2,830 2,830 6,226Loan 106 LPS Strategy 0 0 0 54,137 0 0 0 0 0 2,973Loan 107 Byford Town Centre LSP 0 0 0 106,109 0 0 0 0 0 5,828Loan 108 Byford Developer Contribution 0 0 0 83,371 0 0 0 0 0 4,574Loan 109 Developer Contribution 0 0 0 50,379 0 0 0 0 0 2,767Loan 111 Byford Developer Contribution 0 0 0 91,793 0 0 0 0 0 4,352Loan 112 Mundijong Developer Contribution 14,683 5,689 14,683 5,454 8,994 0 14,683 580 740 814Loan 113 Byford Town Centre 0 0 0 157,422 0 0 0 0 0 7,463Loan 118 Developer Contribution 0 0 0 265,989 0 0 0 0 0 8,226Loan 120 Developer Contribution 0 0 0 244,396 0 0 0 0 0 9,358Recreation & CultureLoan 89 Serpentine Pavilion 0 0 0 12,638 0 0 0 0 0 591Loan 90 Serpentine Pavilion 0 0 0 7,553 0 0 0 0 0 351Loan 91 Recreation Centre 1,399,840 247,779 247,779 233,510 1,152,061 1,152,061 1,399,840 80,597 80,597 96,607Loan 91B Recreation Centre 112,470 20,039 112,470 18,944 92,431 0 112,470 6,129 12,877 7,370Loan 116 Briggs Park Storage Facility 97,878 23,064 97,878 22,122 74,814 0 97,878 3,681 5,712 4,623Loan 117 Council Chambers Refurbishment 1,063,562 98,833 98,833 86,438 964,729 964,729 1,063,562 45,974 45,974 58,367Loan 122 Byford & Districts BMX Construction 0 300,000 0 0 0 0 300,000 0 0 0 0 0TransportLoan 100 Road Construction 0 0 0 22,272 0 0 0 0 0 902Loan 102 Road Construction 0 0 0 100,483 0 0 0 0 0 4,071Loan 103 Road Construction 0 0 0 210,635 0 0 0 0 0 11,543Loan 115 Road Construction 0 0 0 238,133 0 0 0 0 0 7,365Loan 119 Road Construction 0 0 0 869,728 0 0 0 0 0 33,239Loan 121 Road Construction 0 716,924 0 0 0 0 716,924 0 0 0 0 0

2,796,676 1,016,924 0 503,647 679,886 2,990,663 3,309,953 2,116,790 2,796,676 141,766 150,704 282,226* Highlighted loans are proposed to be paid out from this budget review.

New Debentures - 2014/15

Amount Borrowed Institution Loan Term Budget Total RevisedTotal Interest Amount Used Balance Particulars/Purpose Type (Years) Interest & Interest & Rate Unspent

Budget Revised Charges Charges % Budget Revised $

Byford & Districts BMX Construction 300,000 0 WATC Debenture 5 34,781 0 3.92 300,000 0 0Road Construction 716,924 0 WATC Debenture 5 81,933 0 3.92 716,924 0 0

NewLoans

OCM028.1/03/15

ReservesOpening Balance Interest Transfer In (to)

Transfer Out (from)

Revised Budget Closing

Balance CommentsAdministration Building 61,302.06 1,216.00 61,658.71- 859.35 Payout of Engineering Transportable

Asset Management 255,668.19 5,074.00 449,591.00 260,742.00- 449,591.19

Harris Place $65k, Mundijong Pavillion $46k, Turf renovations to Briggs Park $150k, transfer in to reinstate a reserve which was used prior to amalgamations. It is recommended that we reinstate a balance for future consideration of projects

Byford Locality Funding 26,456.01 524.00 24,900.00- 2,080.01 Transfer out is Locality Funding programs for 14/15Chestnuts Drainage - CLOSED - - - Community Facilities 604,105.41 11,989.00 616,094.00- 0.41 Byford Country Club $156k, $460k KalimnaGravel Pit - CLOSED - - - -

Investment - Bendigo Bank Dividend 607,858.85 12,866.00 - - 620,724.85 Interest earned on investment account, plus dividend received

Jarrahdale Communications Tower 97,502.21 1,885.00 80,000.00 45,030.00- 134,357.21 Transfer in is the income generated from leases, transfer out is maintenance expenses

Jarrahdale Locality Funding 17,386.67 345.00 17,300.00- 431.67 Transfer out is 14/15 loality fundingKeysbrook Locality Funding 41,109.15 816.00 40,000.00- 1,925.15 Transfer out is Locality Funding programs for 14/15Leave 708,916.39 14,068.00 - 103,876.00- 619,108.39 Transfer out is the amount to cover leave for staff

Light Fleet & Plant Acquisition 711,891.36 14,111.00 600,000.00 555,313.00- 770,689.36 Transfer in is the depreciation of light fleet per budget, transfer out is the net transfers from sale and proceeds from light fleet

Millbrace Bridge Reserve 11,294.04 224.00 - 11,518.00- 0.04 Transfer out is for contribution to Millbrace Bridge capital worksMulti Use Trails Reserve 16,084.28 319.00 16,403.28 No transfers out, interest earned on investmentsMundijong Locality Funding 25,094.63 498.00 8,814.00- 16,778.63 Transfer out is Locality Funding programs for 14/15

Natural Disaster Recovery Management Account 138,079.50 2,740.00 77,690.00 23,358.00- 195,151.50 Transfer in is 0.5% of rate revenue raised at billing, transfer out is approved expenditure per budget

Oakford Locality Funding 33,443.33 664.00 30,000.00 64,107.33 Transfer in allocation from 14/15 not spentRenewable Energy 30,015.39 596.00 - - 30,611.39 Interest earned on investment accountSerpentine Jarrahdale Locality Funding 24,552.56 487.00 - - 25,039.56 Interest earned on investment accountSerpentine Jarrahdale Sporting Preceinct 286,546.59 5,686.00 - - 292,232.59 Interest earned on investment accountSerpentine Locality Funding 28,802.66 572.00 18,544.00- 10,830.66 transfer out is Locality Funding programs for 14/15

Tourism - Telstra Dividend 45,100.23 1,795.00 2,400.00 40,000.00- 9,295.23 Transfer in is income from lease, transfer out is contribution for tourism officer

Workers Compensation - - - - -

Waste 1,069,878.43 21,225.00 347,421.00 - 1,438,524.43 Transfer in is the total amount per rubbish service to be allocated to reserve

4,841,087.94 97,700.00 1,587,102.00 1,827,147.71- 4,698,742.23


Reserves Reconciliation

OCM028.1/03/15

Restricted Cash

Actual Opening Balance

Revised Budget

Interest (to)

Revised Budget

Transfer In (to)

Revised Budget

Transfer Out (from)

Revised Budget Closing Balance

Budget Closing Balance Comments

L48 Turner Road, Byford WAPC Contribution - - - - - 1,189 No Transfers

Developer Contributions 2,918,644 - 7,177,118 1,223,057- 8,872,705 3,677,205

Income from Developer Contributions, expenditure on capital projects funded by DCP and also Adminitration costs returned to the Shire

Drainage Contribution - Thomas Road (Rivermoon Corp) 62,657 2,000 - - 64,657 62,657 Interest from invested fundsByford by the Scarp RC448 Benella Cres Contribution 253,125 - - - 253,125 11,817 No TransfersMundijong Landowners Contribution 130,000 - - 130,000- - -

Darling Downs Developer Contributions 34,917 404 - 35,321- - 40,874 Requested to Transfer Control back to Darling Downs

Byford Youth Forum 8,817 - - - 8,817 - No TransfersSJ Rec Centre Donation Byford Sport & Rec Council 2,079 240 - - 2,319 2,079 Interest from invested fundsFire Contributions from Developers 40,976 - 15,000 - 55,976 55,051 Income from DevelopersL3 Thomas Road, Byford - Landscaping (Goldlight Holdings) 26,711 1,000 - - 27,711 25,718 Interest from invested fundsL3 Thomas Road, Byford - Water Quality (Goldlight Holdings) 69,043 2,600 - - 71,643 66,477 Interest from invested funds

Country Local Government Fund 11/12 funding 18,437 - - 18,437- - 51,286 Grant income from projects not completed. Will be completed in 14/15

Byford Central Stage 6A 12,764 290 - - 13,054 12,273 Interest from invested funds

FESA Grant 14/15 Contribution 103,485 - - 103,485- - - Grant income received in 13/14 relating to 14/15

Byford Laneways Construction 106,642 4,000 - - 110,642 108,641 Interest from invested fundsEmerg. Services - Family Fun Day 5,844 - - - 5,844 3,844 No TransfersEmerg. Services - Cadets 8,182 - - - 8,182 14,156 No TransfersEnvironmental Works - TTREE Transfer 85,374 - - - 85,374 85,374 No Transfers

Blackspot Funding 20,880 - - 20,880- - - Grant income from 13/14 projects not completed. Will be completed in 14/15

Regional Road Group Funding 36,979 - - 36,979- - - Grant income from 13/14 projects not completed. Will be completed in 14/15

CLGF Regional - Whitby Falls Project 968,603 - - 968,603- - 0- Grant income from 13/14 projects not completed. Will be completed in 14/15

State NRM Funding - Serpentine National Park 8,000 - - 8,000- - - Grant income from 13/14 projects not completed. Will be completed in 14/15

Rivermoon Drainage Contribution - San Simeon Blvd - 2,187 127,522 - 129,709 - Developer Contributions towards worksRivermoon Landscape Contribution - San Simeon Blvd - 7,122 439,450 - 446,572 - Developer Contributions towards works

4,922,159 19,843 7,759,090 2,544,763- 10,156,330 4,218,641


Restricted Cash Reconciliation

OCM028.1/03/15

budget review report 2014 / 2015

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