confirmed minutes special council meeting 23 june 2015 · business plan, the shire’s intention is...
TRANSCRIPT
File Code: OR.MTG 1/1
CONFIRMED MINUTES
SPECIAL COUNCIL MEETING
23 JUNE 2015
23.06.2015 SPECIAL COUNCIL MINUTES CONFIRMED 14 JULY 2015
SC1 JUNE 2015
CONFIRMED MINUTES
SPECIAL COUNCIL MEETING
23 JUNE 2015
ATTENTION/DISCLAIMER
The purpose of this Council Meeting is to discuss and, where possible, make resolutions
about items appearing on the agenda. Whilst Council has the power to resolve such
items and may in fact appear to have done so at the meeting, no person should rely on
or act on the basis of such decision or on any advice or information provided by an
Elected Member or employee, or on the content of any discussion occurring during the
course of the Meeting. Persons should be aware that regulation 10 of the Local
Government (Administration) Regulations 1996 establishes procedures to revoke or
change a Council decision. No person should rely on the decisions made by Council
until formal written advice of the Council decision is received by that person.
The Shire of Mundaring expressly disclaims liability for any loss or damage suffered by
any person as a result of relying on or acting on the basis of any resolution of Council,
or any advice or information provided by an Elected Member or employee, or the
content of any discussion occurring during the course of the Council Meeting.
LEGEND
To assist the reader, the following explains the method of referencing used in this document:
Item Example Description
Page Numbers SC1 JUNE 2015
(SC2, SC3, SC4 etc) Sequential page numbering of Special Council Agenda or Minutes for June 2015
Report Numbers 10.1 (10.2, 10.3 etc)
11.1 (11.2, 11.3 etc)
Sequential numbering of reports under the heading “10.0 Reports of Committees” or “11.0 Reports of Employees”
Council Decision Reference
SC7.06.15 Council Decision number 7 from Special Council meeting June 2015
CONTENTS
23.06.2015 SPECIAL COUNCIL MINUTES CONFIRMED 14 JULY 2015
SC2 JUNE 2015
1.0 OPENING PROCEDURES 3
1.1 ANNOUNCEMENT OF VISITORS ........................................................................ 3
1.2 RECORD OF ATTENDANCE/APOLOGIES/APPROVED LEAVE OF ABSENCE ................. 3
2.0 PUBLIC QUESTION TIME (LIMIT OF 15 MINUTES) 4
3.0 APPLICATIONS FOR LEAVE OF ABSENCE 9
SC1.06.15 ...................... 9 SC2.06.15 ...................... 9 SC3.06.15 ...................... 9
4.0 PRESENTATIONS 9
5.0 DISCLOSURES OF INTERESTS 9
5.1 DISCLOSURE OF FINANCIAL INTEREST AND PROXIMITY INTERESTS ........................ 9
SC4.06.15 .................... 10
5.2 DISCLOSURE OF INTEREST AFFECTING IMPARTIALITY .........................................10
6.0 REPORTS OF EMPLOYEES 11
6.1 CORPORATE BUSINESS PLAN ........................................................................11
SC5.06.15 .................... 13
6.2 LONG TERM FINANCIAL PLAN 2015/16 – 2024/25 .......................................... 117
SC6.06.15 .................. 119
6.3 ADOPTION OF ANNUAL BUDGET 2015/16....................................................... 178
SC7.06.15 .................. 188
7.0 MATTERS BEHIND CLOSED DOORS 235
8.0 CLOSING PROCEDURES 235
8.1 DATE, TIME AND PLACE OF THE NEXT MEETING .............................................. 235
8.2 CLOSURE OF THE MEETING ......................................................................... 235
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SPECIAL COUNCIL MEETING COUNCIL CHAMBER
1.0 OPENING PROCEDURES
The Presiding Person declared the meeting open at 6.30pm. To be read out aloud by the Presiding Person Members of Council and members of the gallery are advised that this meeting will be audio-recorded.
1.1 Announcement of Visitors
Nil
1.2 Record of Attendance/Apologies/Approved Leave of Absence
Elected Cr H Dullard (President) West Ward Members Cr P Clark West Ward Cr T Cuccaro West Ward Cr B Perks Central Ward Cr L Gu Central Ward Cr A Pilgrim Central Ward Cr P Bertola East Ward Cr S Fox East Ward Cr J Daw East Ward Cr D Jones (Deputy President) South Ward Cr T Cook South Ward Cr D Lavell South Ward Staff Mr J Throssell Chief Executive Officer Mr P O'Connor Director Corporate Services Mr S Kocian Manager Finance & Governance Mr S Purdy Director Infrastructure Services Ms M Griffiths Director Strategic & Community Services Mr M Luzi Director Statutory Services Mrs R Noakes Communications Co-ordinator Ms Douglas Minute Secretary Apologies Nil Absent Nil Leave of Nil Absence Guests Nil
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Members of the Public
15
Members of the Press
Sarah Brookes The Echo Newspaper
2.0 PUBLIC QUESTION TIME (L IMIT OF 15 MINUTES)
Procedures for asking and responding to questions are determined by the Shire President. In regards to Special Council meetings, questions must relate to the subject matter of reports on the agenda of the meeting. Note: This is not a verbatim record of questions asked and answers given. It is a summary only.
Name & Question Response
Peter Gavranich – 54 Pittersen Road, Darlington
1. Has the proposed budget for presentation at tonight’s meeting given consideration for the following points:-
A. Has an adequate sum for bushfire protection been struck and how much is it?
CEO responded that all matters within the budget have received extensive consideration and the figures that are put into the budget address all the matters reflecting our responsibilities to the community as well as in the Shire’s Strategic Community Plan to reflect the aspirations of the community.
B. A sufficient amount for road and community safety and how much?
Shire President advised that this question will be taken on notice.
C. A reduction in the massive catering costs, by how much?
Shire President advised that the Shire hasn’t reduced the costs of catering and that they are not considered as “massive”.
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Name & Question Response
Philippa Silcock
1. Can Council confirm that if it defers the Brown Park upgrade including the relocation of Swan View Toy Library, that the “Options” to be further considered will allow Swan View Toy Library, which has a proud history of supporting child development in the local community since 1989, to continue operating?
CEO advised that what was being dealt with tonight is the Capital Program which was amended from what was originally intended in that there will no longer be the construction of an area within Brown Park to accommodate the Swan View Toy Library. However, no decision has yet been made on what the future is for the Swan View Toy Library. Director Strategic and Community Services advised that in Year 1 of the CBP, a review of the provision of toy libraries will be conducted and whilst not prescripted that review would include things such as: the libraries remaining where they are, the libraries being relocated or merged or cessation of one or both libraries. The outcome of the review is unknown but the review will look at all the options in relation to the Toy Libraries.
Name & Question Response
Janina Ruchlmann
1. If our families had to buy instead of borrow toys, it would cost each family $6,250 per year, so given that Swan View Toy Library represents average savings to the community of $437,500 every year, does Council acknowledge the financial importance placed on this service by the community and the importance of providing a permanent local building from which to operate?
Shire President acknowledged that the Shire is aware of how important this service is.
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Name & Question Response
Elizabeth Gardiner
1. How has the Council assessed the risk to the Shire’s reputation that any deferral of the Swan View Toy Libraries relocation may cause given the local community has been waiting on this facility for seven years and that the wider WA Toy Library community which views the Shire of Mundaring’s Toy Library program as a “model” Local Government service, monitors the progress of such important projects such as this?
Shire President advised that the Shire is not closing down the Swan View Toy Library, the Shire is just not putting it in the position and place that the Shire thought was a good idea to be able to accommodate the library. Hence the review will be looking at the best way forward. CEO advised that it needs to be made clear, that the review has yet to be commenced and this will take place in the next financial year. As the Director of Strategic and Community Services previously advised, there will be a number of possible future alternatives and whilst it wouldn’t be something that is taken lightly, it is a possibility that Council may form a view, that the Shire would no longer provide this service which is one of the options but the Shire will be equally looking at, if the Shire was to continue providing this service, how best would it be to continue to deliver this service.
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Name & Question Response
Suzanne Rajput
1. What does the Council feel will be encompassed in the review such as the scope and the timing of when this is occurring as well as the consultation that will be undertaken and when will the Toy Library members will be notified of things occurring?
Shire President advised that it was a good question but that this question was not relevant or appropriate for tonight’s meeting. Director Strategic and Community Services advised that depending on the outcome of tonight’s meeting and if the review of the toy libraries is adopted as part of the Corporate Business Plan, the Shire’s intention is to write to all of the Toy Library members this week outlining the decisions made tonight and the next steps that will be undertaken. In relation to the timing of the review, the intention is to do it in the first part of the financial year of 2015, which will list the various options for the Toy Libraries, eg. options to remain where they are, options to relocate, options to amalgamate, options for other agencies to take over the running of the facility and also the option for cessation. Toy Library members will be consulted as part of this process.
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Name & Question Response
Diana Hertzler – Mundaring
1. What is the rates increase for this year and what was the basis for decision to have a 6% increase for the following 3 years?
CEO advised that when the Strategic Community Plan was set with the input from the community and its aspirations as to what it wanted the Shire to deliver and to the level of service that they wanted delivered. The Shire explained that in order to deliver these services it would be a requirement for the Shire to look at increasing the Shire rates on average 6% per year for the ten year period of that plan. In this current financial year, the Shire is looking at a rates increase of 5.45% yield increase. This varies based on improved value of land Gross Rental Value (GRV), commercial, residential etc.
2. So am I assuming that I can expect my personal rates to be going up that much?
CEO advised that without knowing what your property is in detail, there will be on average an increase around this amount.
3. The Shire is increasing its Councillor’s allowances to 75% of the Tribunal’s recommendation. What percentage increase over current levels is this?
CEO advised that last year Council agreed to a rate of 66-67% of the allowable allowance range. This year Council’s rate is 75% of what could be claimed out of the full 100% of the prescribed range.
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3.0 APPLICATIONS FOR LEAVE OF ABSENCE
COUNCIL DECISION SC1.06.15 MOTION Moved by: Cr Clarke Seconded by: Cr Fox
That Cr Clarke be granted leave of absence from all meetings of Council for the period 6 - 22 July 2015 inclusive. CARRIED 12/0
COUNCIL DECISION SC2.06.15 MOTION Moved by: Cr Cook Seconded by: Cr Cuccaro
That Cr Cook be granted leave of absence from all meetings of Council for the period 6 - 24 July 2015 inclusive. CARRIED 12/0
COUNCIL DECISION SC3.06.15 MOTION Moved by: Cr Cuccaro Seconded by: Cr Clarke
That Cr Cuccaro be granted leave of absence from all meetings of Council for the period of 22 July – 2 August 2015 inclusive.
CARRIED 12/0
4.0 PRESENTATIONS
Nil 5.0 DISCLOSURES OF INTERESTS 5.1 Disclosure of Financial Interest and Proximity Interests
Members must disclose the nature of their interest in matters to be discussed at the meeting (Sections 5.60B and 5.65 of Local Government Act 1995). Employees must disclose the nature of their interest in reports or advice when giving the report or advice to the meeting (Sections 5.70 and 5.71 of Local Government Act 1995).
Cr Perks declared a Disclosure of Financial Interest in item 6.3 [Adoption of Annual Budget 2015/16] as he is the Treasurer of the KSP Writers Centre which is funded by Council.
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Cr Perks left the chamber to enable Councillors to discuss whether he can be allowed to participate in decision making and vote on item 6.3.
COUNCIL DECISION SC4.06.15 MOTION Moved by: Cr Lavell Seconded by: Cr Cook
That Council resolve to allow Cr Perks to participate in decision making and vote on item 6.3 as interest disclosed is considered trivial and insignificant.
CARRIED 11/0
Cr Perks returned to the chamber to participate in decision making and vote on item 6.3.
5.2 Disclosure of Interest Affecting Impartiality Members and staff must disclose their interest in matters to be discussed at the meeting in respect of which the member or employee has given or will give advice (Shire of Mundaring Code of Conduct, Local Government (Admin) Reg. 34C).
Nil
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6.0 REPORTS OF EMPLOYEES 6.1 Corporate Business Plan
File Code OR.CMA 16
Author Megan Griffiths, Director Strategic and Community Services
Senior Officer Jonathan Throssell, Chief Executive Officer
Disclosure of Any Interest Nil
SUMMARY: This item recommends that Council adopts Shire of Mundaring Corporate Business Plan 2015/16 to 2018/19 (ATTACHMENT 1). This is the third iteration of the Corporate Business Plan (CBP) that followed Council’s adoption of the Strategic Community Plan in 2013 (C12.01.13). This CBP sets out the services, operations and projects that Shire of Mundaring will deliver over the four years from 2015/16 to 2018/19. It is fully integrated with resourcing strategies including the Workforce Plan, Long Term Financial Plan and Asset Management Plans, in order to drive activities and service levels. BACKGROUND: The State Government requires local governments in Western Australia to plan and report within an Integrated Planning and Reporting Framework (IPRF). The IPRF is designed to ensure more effective delivery of the local government’s strategic intentions, and to provide a process to:
Ensure community input is explicitly and reliably generated;
Provide the capacity for location specific planning where appropriate;
Inform the long term objectives of the local government with these inputs;
Identify the resourcing required to deliver against the long term objectives;
Clearly articulate long term financial implications and strategies.
The Strategic Community Plan is the long-term strategic plan that links community aspirations with the Council’s vision and long-term strategy. The CBP integrates resourcing plans and other specific Council plans with the Strategic Community Plan. The CBP is an internal business planning tool that translates Council priorities into operations within the available resources. The plan details the services, operations and projects that Shire of Mundaring will deliver over the four years from 2015/16 to 2018/19. It also includes the processes for delivering these and the associated costs.
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Other aspects of the IPRF include a Workforce Plan, the Long Term Financial Plan, and Asset Management Plans. All of these plans have been integrated into and are informed by the CBP. Summaries of the Workforce Plan and Asset Management Plans are included in the CBP. The Long Term Financial Plan is submitted to Council for consideration as a separate item. The CBP is reviewed annually, within a four-year cycle of minor and major reviews of the Strategic Community Plan and IPRF suite. This cycle is designed to be synchronised with the Council electoral cycle. STATUTORY / LEGAL IMPLICATIONS: Shire of Mundaring is required to implement the IPRF pursuant to S5.56 of the Local Government Act 1995. Regulation 19DA of the Local Government Administration Regulations 1996 requires that “A local government is to ensure that a corporate business plan is made for its district in accordance with this regulation in respect of each financial year after the financial year ending 30 June 2013”. POLICY IMPLICATIONS: Nil FINANCIAL IMPLICATIONS: Together with the Long Term Financial Plan, formal adoption of the CBP will outline the detail of how the financial, human, and physical resources of the Shire are applied to the delivery of services and facilities for the community. STRATEGIC IMPLICATIONS: The CBP serves to activate the community vision and aspirations, as expressed in the Strategic Community Plan, into resource operational priorities and activities over the short to medium term. SUSTAINABILITY IMPLICATIONS: Nil RISK IMPLICATIONS: The Department of Local Government and Communities has set a series of standards against which the IPRF elements, including the CBP, can be measured. Adoption of a four year CBP each financial year (which is informed by other IPRF documents) meets the standards for compliance purposes.
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Failure to adopt the CBP may compromise the ability of Council to validly consider or adopt the Long Term Financial Plan, and therefore the budget for 2015/16. Substantial material amendments to the CBP may require consequential amendments to the Long Term Financial Plan and the 2015/16 budget. This may in turn compromise the Shire’s ability to meet its statutory compliance obligations. EXTERNAL CONSULTATION: The CBP has been developed through extensive consultation with a range of Shire officers. The CBP was discussed at Council Forum on 20 April 2015 including investment in facilities, strategic and corporate planning priorities and items for future consideration. The capital works program and funding strategy were discussed at Council Forum on 26 May 2015. COMMENT: The CBP sets out a four-year program for infrastructure and service delivery, giving effect to community aspirations articulated in the Strategic Community Plan 2013-2023.
The CBP plan contains a large amount of detailed information. Although it will be freely available and publicly available, it is envisaged that it will be primarily used an internal reference and measurement document. To enhance community accessibility to the CBP and the operations of the Shire, a high-level summary version will be produced for wider distribution. VOTING REQUIREMENT: Absolute Majority
COUNCIL DECISION SC5.06.15 RECOMMENDATION Moved by: Cr Pilgrim Seconded by: Cr Jones
That Council adopts Shire of Mundaring 2015/16 to 2018/19 Corporate Business Plan as at ATTACHMENT 1. CARRIED BY AN ABSOLUTE MAJORITY 12/0
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ATTACHMENT 1
REPORT 6.1
102 PAGES
Foreword- Message from CEO
SIX months ago we were preparing for the abolition of Shire of Mundaring as part of the State Government’s push for Metropolitan Local Government Reform. Rather suddenly the reform process came to a halt earlier this year. As a result of that significant change in direction the Shire has reset its focus, to once again make its own decisions about the delivery of infrastructure and services to its community.
What the Shire plans to deliver over the next four year period is detailed in its Corporate Business Plan 2015/16 to 2018/19. The objective of this rigorously costed and prioritised plan is to enable the Shire to ‘activate’ the Shire of Mundaring’s longer term Strategic Community Plan 2013-2023.
The plan also places the Shire on a path to strengthened financial sustainability over the longer term, which will enable it to continue delivering services and infrastructure to meet the needs of its community into the future.
In 2015/16, the Shire will deliver its largest capital works program in a generation. This includes the following projects:
construction of Boya Community Hub - $8.9million
construction of Mundaring Indoor Recreation Facility - $10.75million
completion of social room at Elsie Austin Oval (Mt Helena) - $1.1million
completion of Mundaring Community Sculpture Park enhancements - $1.068million.
The past 12 months have been extremely busy and very stressful for Shire employees and councillors, particularly with the uncertainty created by the proposed reform as well as the ongoing support of the community recovery effort as a result of the large bushfire in January 2014.
I am extremely proud of the magnificent manner in which everyone in the Shire retained their focus and commitment to meeting the needs of our community throughout this tough period.
In closing, I would like to thank the many people involved in preparing the Corporate Business Plan 2015/16 to 2018/19.
Jonathan Throssell Chief Executive Officer
CONTENTS
Who we are ............................................................................................ 1
How we are Governed ........................................................................... 2
Challenges for the Future....................................................................... 3
Integrated Planning ................................................................................ 3
Strategic Direction .................................................................................. 4
Council Decision-making Criteria ........................................................... 6
Assumptions .......................................................................................... 7
Summary of Strategic Capital Projects................................................... 8
Summary of our Strategy and Planning Priorities .................................. 9
Long Term Financial Profile ................................................................. 16
Rate Setting Statement ........................................................................ 18
Priorities for Investing in Community Facilities ..................................... 20
Summary of Directorate Plans ............................................................. 21
Summary of Investments Yet to be Determined ................................... 56
Items for Future Consideration ............................................................. 57
Summary of Critical Uncertainties ........................................................ 59
How we Test our Efficiency and Effectiveness ..................................... 62
Summary of our Workforce Plan .......................................................... 63
Risk Management ................................................................................ 68
Performance Indicators and Measures ................................................ 71
Appendix One - Summary of our services............................................ 78
Appendix Two – Directorate Organisation Charts ................................ 85
Appendix Three – Four Year Capital Works Program .......................... 90
Shire of Mundaring Corporate Business Plan 2015/16 – 2018/19 1
Who we are
Shire of Mundaring is located on the eastern fringe of Perth, approximately 35 kilometres from the Perth CBD, and is bounded by the City of Swan to the west and north, the Shire of Toodyay in the north east, the Shires of Northam and York in the east and the Shire of Kalamunda to the south.
The original inhabitants of the Mundaring area were the Nyungar Aboriginal people. Mundaring is thought to be an Aboriginal word meaning "a high place on a high place" or "the place of the grass tree leaves".
The Shire is a predominantly rural area, with residential areas in numerous townships; it encompasses a total land area of 644 square kilometres, of which nearly half is National Park, State Forest or water catchments. The bulk of the population live in the townships.
The Shire includes Bailup, Beechina, Bellevue (part), Boya, Chidlow, Darlington, Glen Forrest, Gorrie, Greenmount, Helena Valley, Hovea, Mahogany Creek, Malmalling, Midvale (part), Mount Helena, Mundaring, Parkerville, Sawyers Valley, Stoneville, Swan View (part), The Lakes and Wooroloo.
Economy
The largest industries are education and training, manufacturing, construction and retail trade. There are 3,232 registered businesses as of 2013, creating 10,645 local jobs. With a population of 40,046 (ABS ERP 2014), there are 21,149 (NIEIR 2014) employed residents
Tourism
Our major tourist attractions include Beelu National Park, Greenmount National Park, John Forrest National Park, Wooroloo Regional Park, Mundaring Weir, Lake Leschenaultia, Railway Reserves Heritage Trail, Munda Biddi Bike Trail, Perth Hills National Parks Centre, several State forests and various wineries.
The Mundaring Weir and the museum at No 1 Pump Station completed more than 100 years ago remains one of the longest freshwater pipelines in the world and a starting point for the Golden Pipeline Heritage Trail and housing Idyllic picnic spots at Lake Leschenaultia, John Forest and Beelu National Park, along with many more nature-based activities.
Population and demographics
Mundaring has an Estimated Resident Population of 40,046 (ABS, 2014). From 2006 to 2011, the population increased by 1,437 people (4.1%). Compared to Greater Perth (2011):
The major differences between the age structures:
larger percentage of 'Older workers & pre-retirees'
larger percentage of 'Empty nesters and retirees'
smaller percentage of 'Young workforce'
smaller percentage of 'Tertiary education & independence'
Analysis of the household/family types:
proportion of couple families with child(ren)
similar proportion of one-parent families
lower proportion of lone person households
higher proportion of couples without children
The major differences between qualifications held:
larger percentage of persons with Vocational qualifications
smaller percentage of persons with Bachelor or Higher degrees
smaller percentage of persons with No qualifications
Analysis of housing tenure:
larger proportion of households who owned their dwelling
larger proportion purchasing their dwelling
smaller proportion who were renters
Shire of Mundaring Corporate Business Plan 2015/16 – 2018/19 2
How we are Governed
Shire of Mundaring consists of four wards: South, West, Central and East.
The Shire is governed by 12 elected members who elect a Shire President.
The Council is responsible for the provision of good governance to the residents of the district. This includes the setting of local laws, policies, strategy, delegations and budget. They are also responsible for appointing a Chief Executive Officer.
The Chief Executive Officer is the principal advisor to Council and is responsible for implementing Council decisions. He/she manages the day to day operations of the local government. The CEO is responsible for the employment and management of all Shire employees.
Organisation Chart
The following chart shows the high level structure for the Shire of Mundaring. The Directorate Organisation Charts are attached in Appendix Two.
Office of Chief Executive
Corporate Services
Strategic and Community
Services
Infrastructure Services
Statutory Services
Shire of Mundaring Corporate Business Plan 2015/16 – 2018/19 3
Challenges for the Future
This CBP addresses the key strategic drivers and challenges for the future that will impact the community over the coming years.
An ageing population and other demographic changes which will result in demand for universally accessible infrastructure.
Affordability: cost of living (housing, transport etc.) and ability to afford facilities/services/amenities (existing and additional).
Sustainable development: opportunities for economic development while retaining the special character of Mundaring’s natural and built environment.
Differences in the community: urban/rural resources, views on land use.
Residents’ preparedness and resilience: addressing the reality of living in the hills.
Climate change: mitigation and adaptation.
Infrastructure constraints, eg Mundaring townsite sewerage constraints.
Community safety and security.
Mobile phone coverage and broadband.
Local government reform- preparing and positioning the Shire for potential future reform initiatives of the local government sector.
Integrated Planning
The Corporate Business Plan (CBP) is a key part of the Shire’s fulfilment of the Integrated Planning and Reporting Framework (ITRF), which establishes mechanisms to review and report on all elements of the integrated strategic planning process.
The CBP is an internal business planning tool which translates the community vision and priorities into the resourced services, operations and projects that the Shire will deliver over the next four years. The CBP is fully integrated with the Asset Management Plans (AMP), Workforce Plan (WFP) and the Long Term Financial Plan (LTFP) and all are reviewed annually.
Integrated Planning and Reporting Framework
Shire of Mundaring Corporate Business Plan 2015/16 – 2018/19 4
“Connecting community and environment” Strategic Direction
The Shire engaged the community in setting a vision and priorities for the coming decade. This is captured in Shire of Mundaring 2023 Strategic Community Plan. The foremost statement of direction is the community vision “Connecting Community and Environment”. Key elements that make up this vision and themes from the consultation are listed on the right:
Strategic Themes
Shire of Mundaring groups its activities into four strategic themes which are outlined below. It is recognised that these are highly inter-related. Indeed, the Shire actively seeks to achieve multiple outcomes from its activities where possible.
Valued Natural Environment
Contributes directly to preserving and enhancing the natural environment and ensures a direct link to understanding that decisions and actions within the built environment impact on outcomes in the natural environment. Volunteering for environmental enhancement is encouraged and supported as part of recognising the collective and individual responsibility towards the natural environment.
Balanced Development
Contributes directly to promoting and encouraging environmentally sustainable development to maintain and enhance the unique environmental characteristics of a vibrant hills lifestyle and promotes transport improvements.
Thriving Community
Provides opportunities and support, for the community to, enjoy a vibrant, sustainable, rich mix of hills lifestyles. It delivers high quality accessible services and supports community wellbeing through targeted programs as well as promoting and encouraging community volunteerism. It also provides for valued community
facilities, business and employment opportunities and promotes tourism growth.
Respected Civic Leadership
This theme underpins the Shire’s activities in the other themes ensuring a broad and deep view of trends and issues, engaging with and leading the community in its development and undertaking wise stewardship of community assets.
Shire of Mundaring Corporate Business Plan 2015/16 – 2018/19 5
The Strategic Community Plan in a nutshell
The diagram below maps the key points of the Shire of Mundaring SCP into the way the organisation delivers for the community.
Shire of Mundaring Corporate Business Plan 2015/16 – 2018/19 6
Council Decision-making Criteria
Council takes the following criteria into account when considering significant issues. They reflect the decision-making approach applied to developing this CBP and will continue to be applied as it is implemented.
There are two steps to the decision-making process. In the first instance Council needs to answer the following question which immediately indicates whether the issue will progress to the next stage of consideration:
Step 1: Getting to Maybe
Step 2: Assessment
Category Criteria
Implications for LTFP and affordability for community
Lifecycle costs to Shire of Mundaring (as applicable): construction, operations (including workforce implications), maintenance, renewal; non-rates revenue
Impacts on community outcomes (costs and benefits)
Balanced Development
Built environment Ease of getting around and to/from Shire
Thriving Community
Accessibility of services/facilities Heritage and local identity Community vitality and connectedness
Local economy Community health and fitness Community safety and security
Disaster prevention / preparedness and community resilience
Valued Natural Environment
Natural environment
Environmental management
Fairness Distribution of costs and/or benefits across the community/population now and over time
Community views
Community feedback
Risks
Financial Impact
People (health and safety of employees and public)
Reputation (social/community)
Compliance (ie changes in State policy)
Shire of Mundaring Corporate Business Plan 2015/16 – 2018/19 7
Assumptions
Population growth Estimated Resident Population 39,796 (2013) Projected increase of 16.5% over next 10 years Getting older
Financial Assumptions Rating base growth 0.5% Interest Rate 2.9% LGCI 3% Employee Costs 3.5%
Anything in the wider policy or legislative environment
Emergency management legislation Public Health Act
Economic pressure and uncertainty
Cost of living Employment
Resource sector fluctuations Variations in cost of oil, with impact on transport and trend for greater local- availability of goods and services
Climate change
Pressure on drainage system
Focus on bushfire PPRR
Pressure on biodiversity Increased energy demand Decreased water availability Trees for shade and reducing carbon footprint
Focus on the environment Increasing focus, involving public and private land, including road verges
Online business Assumed to continuously increase with major impacts for how we and the community do business
Expectation of community Increasing expectations
Corporate Business Plan 2015/16 – 2018/19 8
Summary of Strategic Capital Projects
Item Yr 1
15/16 Yr 2
16/17 Yr 3
17/18 Yr 4
18/19 Yr 5
19/20 Yr 6
20/21 Yr 7
21/22 Yr 8
22/23 Yr 9
23/24 Yr 10 24/25
Elsie Austin Oval (Mt Helena) social room
Mundaring Community Sculpture Park
Boya Community Hub including replacement library, community meeting space and hall ^
Mundaring Indoor Recreation Facility
Lake Leschenaultia Caretaker House #
Midvale Hub (Eastern Region Family Day Care) upgrade
Glen Forrest Oval - replace toilet block
Sawyers Valley Oval - replace toilet block
Bilgoman Aquatic Centre - water play area (seek grant)
Develop Mundaring Civic Centre including replacement library
^Costs offset by income from external grants/property management # Timing subject to study
Corporate Business Plan 2015/16 – 2018/19 9
Summary of our Strategy and Planning Priorities
VALUED NATURAL ENVIRONMENT Objectives
1. To preserve and enhance the natural environment 2. To provide appropriate and accessible parks, reserves and public open spaces
Year 1 (15/16) Year 2 (16/17) Year 3 (17/18) Year 4 (18/19)
Larger waste bins impact study
State of the Environment
Report – scope and
consultation
State of the Environment
Report - final Carbon Reduction Strategy
Reuse exchange container at
Chidlow recycling and waste
transfer station
Sustainable and Environment
Education Program Dams Policy Dieback Policy
Eastern Catchment Management
Plan (EMRC)
Reserves Assessment
Strategy - Local Natural
Reserves Management
Program
Road Reserve weed
management program Fauna Awareness Strategy
Sculpture Park upgrade Weed Strategy Review
Roadside Conservation
Strategy -draft
Roadside Conservation
Strategy – adopt and
implement
Wildlife Corridor Strategy
Corporate Business Plan 2015/16 – 2018/19 10
BALANCED DEVELOPMENT
Objectives
1. To promote and encourage environmentally sustainable development
Year 1 (15/16) Year 2 (16/17) Year 3 (17/18) Year 4 (18/19)
Mundaring Town Centre Sewerage Capacity Allocation Study.
Local Commercial Strategy -review
Investigate potential for Light Industrial (Stone House service station and surrounds) – commence
Investigate potential for Light Industrial (Stone House service station and surrounds) - complete
Sub regional Structure Plan Submission
Watercourse Hierarchy Strategy - approach
Watercourse Hierarchy Strategy - adopt
Watercourse Hierarchy Strategy – implement
Mundaring Town Centre Precinct Plan – Draft Masterplan
Mundaring Town Centre Precinct Plan – adoption of Statutory Structure Plan/Precinct Plan
Darlington Precinct Plan
Municipal Heritage Inventory Review – finalise Heritage List
Municipal Heritage Inventory Review – complete Heritage Policy
Limited Rural Strategy for Bailup and Wooroloo
Helena Valley Urban Expansion Strategy – endorse draft for the purpose of consultation
Helena Valley Urban Expansion Strategy - adopt
Access Strategy for Bushfire Prone Areas
Corporate Business Plan 2015/16 – 2018/19 11
THRIVING COMMUNITY
Objectives
1. To deliver high quality, accessible services and support through targeted services and programs
2. To provide appropriate affordable accessible community facilities
3. To contribute to a healthier and safer community
Year 1 (15/16) Year 2 (16/17) Year 3 (17/18) Year 4 (18/19)
Corporate Asset Management Strategy
Key assets service level - review
Asset renewal programs and funding levels - review
Recreation Strategy asset implications assessment
Bugle Tree Creek drainage –system- review detail into construction plans
Bugle Tree Creek Catchment -works - finalise
Christmas Tree Creek Susannah Brook drainage systems - capacity remodelling
Christmas Tree Creek and Susannah Brook system - review detailed into construction plans
Mt Helena (Elsie Austin) oval social room redevelopment
Lake Leschenaultia care taker facility (subject to study)
Toilet block at Glen Forrest and Sawyers Valley ovals
Toilet block at Broz Park
Design Service documentation processes – review/implement
Design Service information fact sheets - review/update
Asset data collection -electronic device - review
Asset data collection - electronic device - implement
Trails website -upgrade Tourism Informing Strategy -review
Active Oval Lighting Strategy Recreation Plan - develop
Boya Hub and Boya Oval Redevelopment – commence
Boya Hub and Boya Oval Redevelopment - complete
Parks and Reserves, Bus Shelters, Bridges and Footpaths - condition audit surveys
Road pavements -condition audit surveys
Customer service charter/ standard / model review - approach and methodology
Customer service charter/ standard / model - review
Customer service charter/ standard / model –communicate / implement
Provision of Toy Libraries reviewed
Disability, Access and Inclusion Plan
Community Grants Funding Program - review
Lake Leschenaultia Capital Asset Master Plan /Management Model
Visitor Centre membership model - review
Facilities bookings system - implement
Corporate Business Plan 2015/16 – 2018/19 12
Year 1 (15/16) Year 2 (16/17) Year 3 (17/18) Year 4 (18/19)
Midvale Hub (Eastern Region Family Day Care) upgrade - design works
Midvale Hub (Eastern Region Family Day Care) upgrade - commence
Midvale Hub (Eastern Region Family Day Care) - upgrade complete
Business model for Lake Leschenaultia café, kiosk, campgrounds
Sculpture Park /Mundaring Weir - Website and Marketing Strategy
Glen Forrest Stationmaster's - Future use program
Fair Value work integrate into asset inventory
Asset Management Plans - update
Bilgoman Aquatic Centre Future Developments Master Plan
Darlington Hall accessible works –design
Darlington Hall access -upgrade
Skate Park Strategy
Harry Riseborough Oval redevelopment - change room addition for women players (subject to CSRRF grant) – commence
Harry Riseborough Oval redevelopment- change room addition for women players (subject to CSRRF grant) - complete
Seniors Informing Strategy
Reconciliation Policy
Mundaring Indoor Recreation Facility four-court stadium redevelopment – commence
Mundaring Indoor Recreation Facility four-court stadium redevelopment - complete
Strategic Events Strategy
Darlington Pavilion concept plan and funding strategy - endorse
Darlington Pavilion architectural work - commence
Bushfire recovery activities Emergency Management Services - review
Bushfire preparedness program – secure funding and partners
Balfour Rd sub works depot - relocate
Youth Informing Strategy
Corporate Business Plan 2015/16 – 2018/19 13
RESPECTED CIVIC LEADERSHIP
Objectives
1. To enhance community consultation and engagement 2. To provide effective decision making and civic leadership 3. To deliver improved organisational performance 4. To attract, retain and develop a skilled workforce 5. To strengthen financial sustainability
Year 1 (15/16) Year 2 (16/17) Year 3 (17/18) Year 4 (18/19)
Ward review, potential reduction in councillor numbers, district designation and name, election of President - develop position papers and community consultation
Ward Review- and other reviews (designation/name, councillor numbers and election of President) finalise and adopt
Regional collaboration strategy - approach
Regional Collaboration Strategy
Lobbying Strategy- including civic precinct sewerage, rates capping, Mundaring Recreation Ground, Orange Route.
Key effectiveness and efficiency indicators - develop
Linkages to performance indicators and improved reporting accountabilities - develop
Line of sight between the operational plan and individual accountability /performance metrics - develop
Organisation functions and structure review methodology and plan - develop
Organisation functions and structure review - implement in accordance with plan phase 1
Organisation functions and structure review – implement in accordance with plan phase 2
Strategic Community Plan Performance Management Strategy - evaluation and improvement plan - develop
Performance Management Strategy Improvement Plan - implement
HR modules from Civica suite- implement
Meridio to HP Records Manager 8.0 Upgrade - project plan
Meridio to HP Records Manager 8.0 Upgrade - implement
Workforce Plan - review and update
Strategic training and development framework - develop
Strategic training and development framework- implement
Corporate Business Plan 2015/16 – 2018/19 14
Year 1 (15/16) Year 2 (16/17) Year 3 (17/18) Year 4 (18/19)
Governance Framework - develop and endorse
Mental health and wellbeing program
Continuous Improvement Framework - approach
Continuous Improvement Framework - implement
Street tree crew delivery model – review
Infrastructure compliance - review
Road grader operations -review
Road grader operations - implement
Efficiency and effectiveness program - approach
Efficiency and effectiveness program - implement
Knowledge Management and Succession Planning - methodology and project framework
Knowledge Management and Succession Planning - implement
Customer Action Request System – implement for Planning and OSH
CARS rebuild in MVC4
SharePoint 2013 - Intranet SharePoint 2013 – public websites
IT Infrastructure Upgrade - approach
IT Infrastructure - implement
HR Process Review - methodology and plan - develop
HR Process Review – implement
New Chart of Accounts – approach
New Chart of Accounts – implement
Property investment portfolio and strategy – review
Enterprise Bargaining negotiations
Risk management framework training
Operational Costs Review –approach and implement Phase 1
Operational Costs Review –implement Phase 2
Corporate Risk Register- review
Processes to ensure HR strategies integration with CBP –develop
Corporate Business Plan 2015/16 – 2018/19 15
Year 1 (15/16) Year 2 (16/17) Year 3 (17/18) Year 4 (18/19)
OSH Module of Authority - implement
ICT Plan - review
Community Engagement Framework
Corporate Promotions Strategy
Induction and professional development program for Elected Members
Standing Orders including meeting process - review
Biennial employee survey
Corporate Business Plan 2015/16 – 2018/19 16
Long Term Financial Profile
Using the 10 year Long Term Financial Plan as an informing strategy, the following framework is the basis for the preparation of the CBP:
Funding Strategy
consistent with indicative rate increases in SCP and makes a strong start on delivering community priorities
prudent and responsible use of a range of funding instruments including more strategic use of debt for intergenerational equity (the cost of major infrastructure is spread across the generations of users of that infrastructure)
medium term financial planning (budget 2015/16 plus three years)
borrowings of $9.6m in 2015/16 to fund capital projects.
after a 5.46 % increase in the rate yield in Year 1 of the plan, in Years 2, 3 and 4 there is an estimated increase of 6.5% in total rate revenue per annum, comprised of an indicative 6% annual rates increase and 0.5% natural rates growth through property development. Actual rates and rate increases are set annually by Council.
Balanced Budget
aims to achieve a current ratio that does not fall below benchmark standard target
ensures debt service coverage ratio is within or better than the benchmark standard target
Liquidity
ensures that Reserve funds are fully cash backed
Sustainability
ensures that Shire assets are properly maintained and adequate asset replacements are made in terms of the SCP and Asset Management Plan.
reviews existing services to ensure they meet community needs
includes rental revenue from Investment Property Strategy, but does not include projected sales revenue, which is dependent upon sale of land
Assumptions
See page 7
Corporate Business Plan 2015/16 – 2018/19 17
The chart below shows the forecast income, expenditure, cash balances and loan funding over the four years of the CBP.
Corporate Business Plan 2015/16 – 2018/19 18
Rate Setting Statement
2015/16 2016/17 2017/18 2018/19
REVENUES
Rate Levies (Under adopted assumptions) 25,009,786 26,642,925 28,241,500 29,935,991
Other Revenue 27,887,007 24,475,359 22,878,767 23,643,523
Revenues Sub-total 52,896,763 51,118,284 51,120,267 53,579,514
EXPENSES
All Operating Expenses (50,567,635) (52,592,530) (53,317,208) (53,627,203)
Net Operating Profit/(Loss) 2,329,158 (1,474,245) (2,196,940) (47,689)
NON CASH ITEMS
(Profit)/Loss on Disposal of Assets (1,266,364) - - -
Depreciation on Assets 8,230,604 8,682,279 8,523,963 8,326,653
Sub-total 6,964,240 8,682,279 8,523,963 8,326,653
CAPITAL EXPENDITURE AND REVENUE
Buildings (8,706,000) (12,640,000) (936,000) (677,000)
Infrastructure Assets (7,611,854) (3,889,888) (4,060,888) (4,214,988)
Purchase Plant and Equipment (894,597) (1,637,781) (1,687,264) (1,611,463)
Purchase Furniture and Equipment (125,800) (49,800) (50,800) (51,800)
Proceeds Disposal of Assets 7,827,509 579,599 2,626,594 713,980
Repayment of Debentures (341,075) (495,650) (528,244) (562,996)
Corporate Business Plan 2015/16 – 2018/19 19
2015/16 2016/17 2017/18 2018/19
Proceeds from New Debentures 9,600,000 - - -
Transfers to Reserves (26,211,000) (2,665,819) (4,125,819) (2,875,819)
Transfers from Reserves 13,902,166 13,163,825 1,374,457 1,277,000
Net Cash From Investing Activities (12,560,651) (7,635,514) (7,387,964) (8,003,086)
ESTIMATED SURPLUS/(DEFICIT) JULY 1 B/FWD 5,041,094 1,773,841 1,346,361 285,420
ESTIMATED SURPLUS/(DEFICIT) JUNE 30 C/FWD 1,773,841 1,346,361 285,420 561,298
Corporate Business Plan 2015/16 – 2018/19 20
Priorities for Investing in Community Facilities
Costings below are indicative and subject to detailed feasibility, design and cost analysis prior to separate individual Council decisions.
Item Indicative Project Cost
Indicative Shire Allocation
Mt Helena Oval (Elsie Austin) construct social room (includes grant) $1,100,000 $800,000
Development of Mundaring Community Sculpture Park (includes grant) $1,068,000 $538,000
Lake Leschenaultia caretaker accommodation $280,000 $280,000
Construction of Boya Community Hub including replacement library, and community meeting space at Boya Oval (includes grant)
$8,900,000 $7,700,000
Construction of Mundaring Indoor Recreation Facility including four-court stadium (includes grants) $10,750,000 $7,700,000
Glen Forrest Oval - replace toilet block $141,500 $141,500
Sawyers Valley Oval - replace toilet block $165,000 $165,000
Midvale Hub (Eastern Region Family Day Care) Upgrade $1,000,000 $1,000,000
Corporate Business Plan 2015/16 – 2018/19 21
Summary of Directorate Plans
OFFICE OF THE CHIEF EXECUTIVE
Activities SCP Link Service level/s Service level changes
Leadership of the organisation
Respected Civic Leadership
Communicate a motivating vision and future for the organisation to ensure unity of purpose.
Create positive peer pressure towards shared values, high performance standards and an atmosphere of trust and team spirit.
Drive successful collective action and results.
Nil
Council decision-making Respected Civic Leadership
Advice/information provided accurately in a timely manner through agendas, minutes, workshops, forums, briefings.
Nil
Regional co-operation and collaboration
Respected Civic Leadership
Deliver benefits to the Shire of Mundaring community through shared expertise, resources and relationships.
Nil
Governance Respected Civic Leadership
Appropriate, effective and responsive services delivered to the community.
Nil
Advocacy Respected Civic Leadership
Access to key decision makers in State/Commonwealth Government; access to grant funding opportunities; influence over key decisions affecting Mundaring.
Nil
Corporate Business Plan 2015/16 – 2018/19 22
CORPORATE SERVICES
Finance Service
Activities SCP Link Service level/s Service level changes
Accounting Services Accounts Payable Accounts Receivable Acquittals Banking Financial Reporting Insurance Purchase Card Taxation - BAS/FBT
Respected Civic Leadership
Timely and accurate payment of accounts, collection of outstanding monies and accurate acquittal of grants received and expended. Daily banking of receipts. Day to day insurance claim management and annual return requirements. Monthly taxation reconciliation.
Nil
Audit Annual Financial Statement Accounting Standards & Regulation Compliance Interim Audits Audit & Governance Committee
Respected Civic Leadership
Co-ordination and preparation of financial statements in accordance with the Local Government Act 1995, Local Government (Financial Management) Regulations 1996, Australian Accounting Standards (AASB) and Australian Accounting Standards Board Interpretations (AASBI). Executive and administrative support is provided to Audit and Governance Committee. Develop internal audit plan and undertake internal audit program.
Nil
Budget Management Annual Budget LTFP Management & Development
Respected Civic Leadership
Assist and co-ordinate Directorates input into budget. Review and workshop with ELT & Council for early delivery of Budget in June each year.
Nil
Corporate Business Plan 2015/16 – 2018/19 23
Activities SCP Link Service level/s Service level changes
Rates Collection Deferrals Emergency Services Levy Instalments Pensioners
Respected Civic Leadership
Collection of rates and charges in accordance with the Act, including debt recovery and payment options plus Emergency Services Levy and the Pensioners and Seniors Rebate Scheme on behalf of the State Government.
Nil
Financial Management Asset Valuation BIS Investments Taxation
Respected Civic Leadership
Assets to be valued for financial reporting - internal. BIS used for annual budget input, monitoring and forecasting. Investments in accordance with Shire Policy F1-02. Annual compliance returns.
Nil
Risk Management Organisational Risk Management Risk Management Committee
Respected Civic Leadership
Co-ordination of the partnership with Local Government Insurance Services (LGIS) to deliver a "whole of organisation" risk management program. Administrative support to RMC.
Nil
Reception Cashier Reception
Respected Civic Leadership
Daily professional reception service to customers. Daily revenue received is accurately accounted for, receipted and banked.
Nil
Corporate Business Plan 2015/16 – 2018/19 24
Governance Service
Activities SCP Link Service level/s Service level changes
Compliance
Cemeteries Council Delegations Freedom of Information (FOI) Lease Management Local Laws Public Interest Disclosures (PID) Standing Orders Statutory Compliance Tender Register
Respected Civic Leadership
Administration and maintenance of cemetery bookings and records.
Provide efficient and effective administration services that support Council and elected members.
Maintain and administer a register of delegations from Council to CEO, employees and committees.
Processing of FOI & PID applications when received.
Review and monitor leases and maintain database to ensure timely renegotiation or cancellation.
Monitor and review Local laws and Standing Orders.
Co-ordinate annual compliance return.
Record tender process steps to ensure accountability and compliance.
Nil
Occupational Safety & Health
Claims Management
Co-ordination & Training
Ergonomic Assessments
Evacuation Procedures
Incident Reporting
Occupational Safety & Health Committee
OSH Inspections
Safety Clothing
Respected Civic Leadership
Work collaboratively with human resources to manage workers' compensation claims/ return to work programs.
Co-ordinate suitable training in OSH for all employees.
Undertake workplace assessments for employees.
Maintain evacuation procedures and co-ordinate regular practices.
Administer and record appropriate incident reporting and records.
Provide administrative support to the OSH Committee.
Co-ordinate and assist with regular OSH inspections of Shire premises.
Co-ordinate and monitor the provision of PPE clothing to employees
Nil
Corporate Business Plan 2015/16 – 2018/19 25
Activities SCP Link Service level/s Service level changes
Information Management
Electronic Records Management System
Mail Services
Printing Services
Record Keeping
Plan Records Management
Retention Schedules & Archives
Stationery
Respected Civic Leadership
Process and record all daily outgoing mail.
Undertake printing services of minutes and agendas.
Provide day-to-day records service, including archiving and disposal of records, and stationery stocks.
Nil
Corporate Business Plan 2015/16 – 2018/19 26
IT Service
Activities SCP Link Service level/s Service level changes
Information Technology
Communications
Corporate Systems
Geographical Information System (GIS)
Information Communication & Technology Committee
Information Management
Network Security
IT Programs & Special Projects
IT Services
Network & Infrastructure Software
System Design & Development
Website Management
Respected Civic Leadership
Provision of operational and strategic advice and support to employees, outstations and elected members as well as the management, protection and maintenance of hardware, software and data.
Nil
Corporate Business Plan 2015/16 – 2018/19 27
Human Resources
Activities SCP Link Service level/s Service level changes
Organisational HR Development
Respected Civic Leadership
Provision of timely advice, information, systems, contemporary policies, procedures and practices to facilitate cultural and systemic change. Delivery of workforce planning, diversity management, knowledge management, development of the corporate culture, change management, corporate systems support and enhancements, learning and development systems, policy development, and classification assessment and review.
Provision of quarterly reports to Executive
Workforce Strategy Respected Civic Leadership
Facilitate attraction, retention and development of the workforce. Delivery of corporate induction; wellbeing initiatives; facilitation of employee recognition program; employee performance development and review; co-ordination of corporate learning programs.
Corporate Learning Programs aligned with business priorities and within budget
Employee / Industrial Relations
Respected Civic Leadership
Provision of timely advice, information, systems, policies and or facilitation; facilitation of enterprise bargaining; employee resolution of grievances; supporting management of performance; delivery of payroll services; provision of information and advice regarding collective agreements, remuneration and benefits, employee engagement.
Centralise aspects of existing key HR processes including recruitment/appointment and departures to improve efficiency, effectiveness and manage risks.
Corporate Business Plan 2015/16 – 2018/19 28
STRATEGIC AND COMMUNITY SERVICES
Business and Tourism Development and Marketing
Activities SCP Link Service level/s Service level changes
Provide business and tourism development and marketing services
Thriving Community Visitors and prospective visitors aware of the attractions within Shire of Mundaring.
Relationships with industry groups and memberships.
Annual Sponsorship of Mundaring Chamber of Commerce Business Excellence Awards.
Maintain online Shire Business Directory.
Nil
Visitor Centre (VC)
Booking Agent
Local Area Promotion
Local Business Community (VC Membership)
External visitor information service
Thriving Community Operates seven days per week, Mon – Sat 9.30am to 4pm, Sundays and most Public Holidays 10 am to 2.30pm (excluding Christmas Day, Boxing Day, New Year’s Day, Good Friday). VC employees add value to the customer interaction by promoting and informing on local attractions, goods and services to enhance visitor experience and encourage visitors to explore the area further. VC provides an information service to visitors and residents and promotes arts, natural attractions, culture, heritage, and trails to attract visitation and repeat visits. VC business members are promoted through various initiatives.
Nil
Corporate Business Plan 2015/16 – 2018/19 29
Youth
Activities SCP Link Service Level/s Service level changes
Provide outreach community development Youth Service (contracted out)
Manage Youth Centre and associated events; CREW propose ideas and assist with events
Minimum 30 events held across the Shire per annum
Delivery of Youth Plan
Four KPI review meetings with Seen and Heard per annum
Promote youth centre and engage external organisations for services and events
Thriving Community
Access to a robust, comprehensive youth service which delivers programs across the shire.
Access to a purpose-built, well-equipped and managed youth facility which is staffed 25 hours per week.
Provision of collaborative regional and advocacy services and activities through youth networks and regional bodies.
Needs and issues impacting young people are reviewed every four years to drive service delivery.
Nil
Corporate Business Plan 2015/16 – 2018/19 30
Parent and Adolescent Counselling Service
Activities SCP Link Service level/s Service level changes
Provide counselling service to young people and families
Up to 350 clients per annum
22.5 hours per week over a range of times to suit clients
Thriving Community
Access to a free, robust, counselling service with strong links into the local community.
Nil
Disability and Access
Activities SCP Link Service Level/s Service level changes
Resource IDAAC $200,000 in year 1 and $300,000 per annum thereafter, in Council approved budget for access upgrades to Shire buildings
Four IDAAC meetings per year (refer to Community Consultation & Engagement)
IDAAC sets priority list of access upgrades
Thriving Community
Access to all Shire services, facilities, information and consultation.
Budget provision for access upgrades program.
Needs and issues impacting people with disabilities are reviewed every four years to drive service delivery.
Nil
Corporate Business Plan 2015/16 – 2018/19 31
Community Grants Program
Activities SCP Link Service Level/s Service level changes
Provide grant funding to volunteer community organisations for activities
Resource GSOC
Locality based funding
Five volunteer recognition grants offered each year One Milestone Grant for volunteer groups offered per annum
Thriving Community
Access to $88,780 per annum (CPI annual adjustment) funding program which assists volunteer training, programs and projects.
Access to youth sponsorship.
Funding agreements and programs reviewed regularly to ensure that they meet the needs of the community.
Nil
Seniors
Activities SCP Link Service level/s Service level changes
Service Active Ageing Network
Manage The Hub of the Hills and associated events
Annual Seniors Week event with Council funding of $3500 per annum
Minimum 10 events per annum
Volunteer group to plan, manage and run events
Thriving Community Access to programs, activities and events for seniors.
Access to a well-equipped and managed community centre which caters for the needs of seniors which is staffed 10 hours per week.
Needs and issues impacting seniors are reviewed every four years to drive service delivery.
Nil
Corporate Business Plan 2015/16 – 2018/19 32
Cultural
Activities SCP Link Service Level/s Service level changes
Manage service agreements for Katharine Susannah Prichard Writers’ Centre, Mundaring Sharing, Rise, Mundaring Arts Centre, and Mundaring Hills and Historical Society
Resource Cultural Advisory Group
Delivery of adult learning classes, art collection exhibitions, museum
Provide four Citizenship Ceremonies per annum
Australia Day activities, including breakfast
Citizen of the Year awards
School awards
Assist in providing a dawn, midday & school ceremony ANZAC service
Thriving Community
Access to programs and activities which provide for cultural pursuits and adult education.
Development and management of Shire of Mundaring Art Collection in line with collection management principles.
Sculpture Park Redevelopment project
Year 1
Corporate Business Plan 2015/16 – 2018/19 33
Library and Information Services
Activities SCP Link Service Level/s Service level changes
Provide public library and associated services in Mundaring town site and in the western suburbs.
Provide toy Libraries in Swan View and Mundaring Town Site
Maintain the online Community Directory
Provide ad-hoc author talks and similar
Thriving Community
Open Monday to Thursday from 9am to 7pm, 9am-to 5.30pm, and 9am to noon on Saturday (Public Library).
Open Thursday 9.30am - 11am Saturday 9am - 11am (Mundaring Toy Library).
Open Tuesday and 1st and 3rd Saturdays of each month, 9.15am - 10.30am (Swan View Toy Library).
Public spaces for the pursuit of study, research and recreation.
Free access, with professional help, to over 76,500 resources in a range of formats.
Library programs that contribute to raising literacy and information levels.
Specific services for targeted groups eg babies, youth, sight impaired, housebound etc.
Technological facilities such as internet access (including Wi-Fi), scanning, PCs with printing and photocopying provided on a cost-recovery basis
Provision of free e-books for download
Purpose-built Western Suburbs library with provision for discrete sections for youth, children, children's activities, quiet study, information technology Year 2
Corporate Business Plan 2015/16 – 2018/19 34
Recreation & Leisure
Activities SCP Link Service level/s Service level changes
Provide the opportunity for use of aquatic centres by community, Department of Education and swimming clubs
Thriving Community Bilgoman Aquatic Centre Affordable access to safe, clean and well-maintained, heated outdoor pools from Oct to April, seven days/week, 5:30am to 8pm Mon – Fri, and 7am to 7pm weekends and public holidays.
Mt Helena Aquatic Centre Affordable access to safe, clean and well-maintained, heated outdoor pools from Oct to April, seven days/week, 3:30pm to 7pm school days, and 12pm to 7pm school holidays.
Nil
Provide the opportunity for use of community halls, sports pavilions, cafe, playgroups, theatre, scouts/guides halls, sports clubs, workshops, community centres and recreation centres by community, sports groups and businesses
Thriving Community
Access to affordable well-maintained, clean and safe community facilities seven days per week, every day of the year.
Nil
Provide the opportunity for use of parks, ovals, tennis courts, BMX & dirt park jumps, skateboard parks, Lake Leschenaultia, equestrian centres, golf course, lawn bowls clubs, junior motocross track, rifle range, and trails by community, sports groups
Thriving Community Access to 11 active ovals that are free for passive activities all year and subsidised for junior sporting use and affordable for seniors for 48 weeks of year.
Affordable access to 34 plexi-pave courts and two bitumen courts.
Free all year use of three dirt jump parks and one set of BMX jumps.
Free all year use of three 300sqm concrete parks.
Free access to Lake Leschenaultia and park facilities
Purpose-built indoor four- court sports stadium Year 1
Camping facilities at Lake Leschenaultia meet regulatory requirements Year 1
Corporate Business Plan 2015/16 – 2018/19 35
Activities SCP Link Service level/s Service level changes
and businesses every day of the year. Affordable access to 23 camp sites, 22 of which have access to power, flushing toilets and hot showers.
Access (with membership) to two equestrian centres in Parkerville (four arenas) and in Bailup (one arena).
Access (with membership) to golf course: 18 hole, par 72 course, 5924 metres, no reticulation, sand greens.
Access (with membership) to lawn bowls clubs in Mundaring two artificial greens and Glen Forrest two turf greens.
Access (with membership) to 1.8km junior motocross track with hard packed gravel surface, 40 start gates, canteen area, licensed bar, undercover spectator area, playground wash-bay facility.
Access (with membership) to rifle range: accommodate pistols and rifles up to 800yards.
Access to 70km of Railway Reserves Heritage Trail.
Provide volunteer matching service, volunteer development activities and volunteer recognition program.
Thriving Community Three volunteer development workshops held per year
Annual volunteer recognition event (60 attendees)
Nil
Corporate Business Plan 2015/16 – 2018/19 36
Children’s Services - Eastern Region Family Day Care
Activities SCP Link Service Level/s Service level changes
Provide family day care educators with training and support to provide high quality, home based care environments
Ensure family day care educators comply with all relevant laws, regulations and the National Quality Framework
Provide Play Sessions for family day care educators and the children in their care
Provide families who use family day care with information and support
Thriving Community
Registered family day care educators receive expert advice and support from highly trained resource workers and access to a well-equipped toy library.
Family day care educators are assisted with all compliance matters by highly trained compliance officers as third party regulators of the Education and Care Regulatory Unit.
Family day care educators and families in care have access to facilitated playgroup sessions for professional development, early childhood education and networking. Two morning sessions per week are available during school term.
Families with children in family day care receive quality support and information to enhance the experience of the early childhood setting.
Upgrade of Midvale hub Children’s Services administration building
Corporate Business Plan 2015/16 – 2018/19 37
Children’s Services - Midvale Early Childhood and Parenting Centre Hub
Activities SCP Link Service Level/s Service level changes
Provide Early Years Referral Centre and Parenting Programs
Provide 87 place Long Day Care (LDC) at Midvale Early Childhood and Parenting Centre (MECPC)
Provide 38 place LDC at Swan Children and Family Centre (SCFC)
Provide 50 place Outside School Hours programs, including Vacation Care at MRCPC and SCFC
Provide community playgroups
Provide playgroups in target schools
Provide Young Parents’ Study and Parenting Program
Provide Indigenous early childhood and parenting programs
Provide Young Parents’ Study and Parenting Program
Provide Indigenous early childhood and parenting programs
Thriving Community Comprehensive information, referral pathways and high quality range of parenting courses.
Accessible, affordable, safe and well equipped child care centre open 50 weeks per annum, from 7am to 6pm on week days.
High quality early childhood education programs for children from birth to four year olds, including teacher led Kindergarten programs.
Affordable, high quality before and after school hour’s care. Access to high quality vacation care during all school holidays.
Low cost, inclusive early intervention playgroups facilitated by a qualified educator, with a focus on early childhood development, parenting skills and wellbeing. Operating during school terms.
Fully funded facilitated early education-focused playgroups for families at three local schools during school terms.
Access for young parents to fully-funded adult education and training programs, parenting programs, high quality crèche and outreach facilities for enhanced life skills and wellbeing.
Access for Indigenous families to a range of programs for parents and young children that have arisen from direct consultation to address unmet needs in early intervention and parenting.
Upgrade of outdoor play area including playgrounds, shade and storage facilities at MECPC.
Upgrade of all bathrooms at MECPC
Corporate Business Plan 2015/16 – 2018/19 38
Children’s Services - East Metro and Midlands Inclusion Support Agency
Activities SCP Link Service Level/s Service level changes
Provide support to all education and care services in the region with the task of including children with additional needs in care settings
Provide support and referral for education and care services to apply for available funding to facilitate inclusion of children with special needs in care settings
Thriving Community Educators in education and care services in the region have access to a team of highly trained inclusion experts to assist with information and strategies to include children with additional needs in care.
Children with additional needs who require care are assisted to be included in the care setting.
Education and care services in the region have access to funding streams to assist inclusion if a child in care is eligible against the funding guideline criteria.
Education and care services in the region will have access to funding for an additional educator and/or specialist equipment.
Nil
Corporate Business Plan 2015/16 – 2018/19 39
Strategic and Community Services
Activities SCP Link Service Level/s Service level changes
Advocacy Respected Civic Leadership
Annual lobbying and advocacy plan developed Nil
Integrated Planning Respected Civic Leadership
Community participation in developing 10 year SCP.
Four year Corporate and Directorate Plans activate the Community’s vision within resources.
Performance Management System with quarterly reporting
SCP developed every four years with mini review every two years - Year 3. Next SCP brought forward 1 year to 15/16.
CBP/DP developed every four years with annual review
Community Engagement Respected Civic Leadership
Strategic and Community Services
Information on Shire activities, policies and decision making is readily available in a variety of formats including up-to-date website, monthly newsletters, and monthly local newspaper articles.
Community feedback sought on how Shire is performing.
Biannual networking functions held between all Residents & Ratepayers Associations and the Shire of Mundaring
Biennial Community Perceptions Survey Years 1,3
Corporate Business Plan 2015/16 – 2018/19 40
INFRASTRUCTURE SERVICES
Building Assets
Activities SCP Link Service level/s Service level changes
Maintain Shire's building facilities except leased property
Undertake preventative maintenance works on all Shire buildings
Co-ordinate the construction of new or renewal of Shire buildings
Removal of graffiti
Thriving Community Priority 1 Building Maintenance Requests (matters which affect health and/or safety) Responded to on same day, with resolution as soon as possible.
Priority 2 Building Maintenance Requests (matters which affect building usage) Responded to within two working days, with resolution as soon as possible.
Priority 3 Building Maintenance Requests (matters which affect building appearance) Responded to within five working days, with resolution as soon as possible.
Preventative maintenance works program provides safe and useable building facilities.
Construction / renewal within budget and project timeframes.
Graffiti removed within two working days of report.
Boya Oval Hub and Mundaring Recreation Centre Stadium Year 1-2
Mundaring Recreation Centre Year 1-2
Elsie Austin Oval (Mt Helena) social room Year 1
Lake Leschenaultia caretaker accommodation Year 2
Glen Forrest Oval replace toilet blocks Year 3
Sawyers Valley Oval replace toilet block Year 3
Building works in capital program, ensuring accessibility is accommodated Years 1-4
Corporate Business Plan 2015/16 – 2018/19 41
Drainage
Activities SCP Link Service Level/s Service level changes
To install and maintain efficient, effective drainage infrastructure across the shire
Balanced Development
Provide an efficient system of stormwater collection and disposal with a maximum number of requests on inefficiencies being less than 50 per annum.
Provision of a well-functioning stormwater system with a maximum flooding complaint number of 20 per annum.
Provide a drainage system free from risk to public health and safety.
Review capacity of drainage and plan for improvements Years 1-4
Upgrade drainage systems in capital program Year 1-4
Roads, Bridges & Bus Shelters
Activities SCP Link Service Level/s Service level changes
Build, renew and maintain roads, bridges and bus shelters to a safe standard as per Austroads design guidelines
Balanced Development
Roads are rideable, safe and provide year round access with less than 50 reports of potholes, less than 20 requests for gravel road grading and less than 500 reported crashes on roads in the District per annum
Implement AMP works for roads, bridges & bus shelters- Years 1- 4
Corporate Business Plan 2015/16 – 2018/19 42
Cemeteries
Activities SCP Link Service level/s Service level changes
Preparation of graves by digging and refilling
Installation of ash interment boxes
Construction and maintenance of cemetery grounds
Thriving Community Burials and ash interments undertaken within three working days of request.
Grounds maintained once a month.
Nil
Asset Management
Activities SCP Link Service Level/s Service level changes
Long term planning and management of Shire's assets, includes infrastructure, built assets, plant & fleet, IT & other equipment
Respected Civic Leadership
Current Asset Management Plans (to basic standard) in place for:
Transport Drainage Footpaths Plant & Fleet Reserve Facilities Buildings IT included in asset register
Engaging the community on agreed levels of service and enhancing Asset Management Planning Year 1-4
Corporate Business Plan 2015/16 – 2018/19 43
Waste Management
Activities SCP Link Service level/s Service level changes
Provide general rubbish and recycling bin kerbside collections, bulk rubbish and green waste verge pick up, street bin service
Thriving Community Weekly 140L general bin collection and two weekly 240L recycling bin.
Bulk and green waste verge collection once a year.
Street bins collected on a minimum of once a week and damaged bins replaced within 20 working days of notification.
Introduce different model of waste services for those without a bin service Year 1.
Investigate the potential for a larger green bin Year 1
Manage transfer station general waste, recycling, inert waste and green waste operations and access
Thriving Community Transfer Stations operate:
Coppin Road, Saturday - Tuesday 8am-4pm
Mathieson Road, Thursday - Sunday 8am - 4pm
Mayo Road, Saturday - Sunday 8am-12.30pm
Introduction of a community reuse container at Mathieson Road Year 1
Undertake litter control Thriving Community Respond to litter complaints within five working days of notification.
Nil
Participate in effective regional waste initiatives and landfill operations
Thriving Community Providing sufficient Shire employee personnel time to enable a large scale secondary waste project and resource recovery project in conjunction with EMRC focussed on reducing waste to landfill to come to fruition.
The EMRC Resource Recovery Park will enable additional recycling options such as second hand shop thus reducing waste to landfill. The secondary waste facility will process waste and reduce the volume of waste to landfill Years 1-4
Corporate Business Plan 2015/16 – 2018/19 44
Infrastructure Design
Activities SCP Link Service Level/s Service level changes
Provision of capital infrastructure asset design and technical infrastructure related investigative and advice services
Provision of engineering subdivision and property development, traffic and all modes of transport related investigative and technical advice services as it affects local government
Crossovers and verge installations adjoining private properties are assessed and approved
Utility installations are assessed and monitored
Balanced Development
Design all transport-related construction capital items adopted in each annual budget as per program.
Address each customer enquiry with a professional and friendly response consistent with customer charter timelines.
Acknowledge and keep the customer informed of the progress of an investigative item, consistent with Shire customer service charter timelines.
Assess and condition infrastructure requirements related to subdivisions and developments within four weeks.
Assessment and approvals of other infrastructure-related matters completed within five working days.
Investigate and design all capital works Years 1-4
Progress Brooking Road extension Years 1-2
Pursue the creation of the road reserve for the Hills Spine Road connection to Toodyay Road Years 1-4
Investigate access and circulation issues for Midvale light industrial / commercial area Years 1
Delineate, secure and reserve in LPS4 the road reserve for Beacon Road Years 1-4
Corporate Business Plan 2015/16 – 2018/19 45
Footpaths/Cycleways
Activities SCP Link Service level/s Service level changes
To provide and maintain accessible footpaths, and provide links to public facilities and infrastructure.
Balanced Development
Provide smooth, safe and accessible footpaths year round with reports of unevenness being less than 50 and inaccessible being nil per annum.
Complete all footpath projects as per capital program Years 1-4
Undertake an audit of walking & cycling routes within the Shire to identify issues with maintenance. Connectivity and accessibility – Year 3
Verge and Median Maintenance
Activities SCP Link Service level/s Service level changes
Verges and medians are maintained by mowing, eradicating weeds, pruning, installing and watering of street trees, native vegetation, landscaping in roundabouts, medians and entry statements
Balanced Development
Mowing of verges monthly.
Maintenance of Great Eastern Highway median, entry statements, roundabouts, selected verges quarterly per annum.
Street tree pruning and weed eradication on annual program.
Ad-hoc requests within 20 working days, urgent safety items within one working day.
Nil
Corporate Business Plan 2015/16 – 2018/19 46
Parks, Reserves, Ovals & Open Spaces
Activities SCP Link Service level/s Service level changes
Install and maintain assets related to active sporting grounds (ovals, floodlights, hardcourts, wickets, reticulation, fencing), parks (play equipment, tables, seats, bbqs), open spaces (mowing, tree and garden maintenance, reticulation, sculptures, fencing)
Valued Natural Environment
Reserves and Parks are safe, clean and useable for function / playability with less than 10 reported safety incidents, 100 reports of function failure and 200 per annum of cleanliness and poor useability.
Implement Mundaring Community Sculpture Park works Years 1
Complete all Reserve projects as per capital program - Years 1-4 (See Appendix Three)
Plant and Fleet Management
Activities SCP Link Service level/s Service level changes
Procurement, maintenance and disposal of plant and fleet
Procurement and assigning of materials and services for operational works
Respected Civic Leadership
Scheduled maintenance of plant and equipment in place resulting in less than five breakdowns on-site preventing continuation of work and no road defect notices being issued.
Complete all plant and fleet purchases and disposals as per capital program
Years 1-4
Corporate Business Plan 2015/16 – 2018/19 47
STATUTORY SERVICES
Building Services
Activities SCP Link Service level/s Service level changes
Process Building Applications
Balanced Development
Building Permits are granted within 25 working days
for uncertified applications together with the
Certificate of Design Compliance and 10 working
days for certified applications in accordance with the
Building Act 2011.
Nil
Resolve compliance issues
Balanced Development
Complaints are responded to in accordance with the
Customer Services Charter and actioned relative to
current workload and risk to public safety.
Nil
Undertake private swimming pool inspections: approx. 800 inspections per year, 70 inspections per month on average
Balanced Development
All recorded pools and spas (3100) (increasing by
120 on average per year) will be inspected at
intervals of not greater than once every four years.
Nil
Assess completed commercial / industrial buildings for the issuance of an Occupancy Permit.
Balanced Development
Inspections will be undertaken within five working
days from notification of completion.
Issue Occupancy Permits within two working days
after inspection or notify builder of any remedial
works.
Nil
Statutory Land Use Planning
Activities SCP Link Service level/s Service level changes
Process of development applications in accordance with LPS
Balanced development
Development Applications (485pa) will be determined within 60 days from receipt of a valid application or 90 days where an application requires advertising.
Nil
Corporate Business Plan 2015/16 – 2018/19 48
Activities SCP Link Service level/s Service level changes
Process Development Assessment Panel (DAP) Applications
Balanced development
DAP applications will be referred within seven days of receipt and employee reports completed within an 80 (not requiring advertising) or 90 (requiring advertising) day timeframe.
Nil
Process applications for WA Planning Commission (WAPC) Approval
Balanced development
Refer application to WAPC within seven days of receipt.
Nil
Process subdivision referral applications (including Street Naming and clearance of relevant subdivision conditions)
Balanced development
Process referral responses to subdivisions within 42 days.
Nil
Process scheme amendments, structure plans and Local Sub-division and Infrastructure Plans.
Balanced development
Scheme amendments submitted to Council (for consideration) within 60 days.
Nil
Undertake compliance proceedings
Balanced development
Conduct compliance site inspection within two weeks of notification.
Compliance matters are investigated in accordance with the Customer Services Charter and actioned relative to current workload, risk to public safety and magnitude of effect on amenity (40 per annum).
Nil
Provide advice on general planning enquiries
Balanced Development
(1300 per annum) Nil
Process zoning Certificates Balanced Development
Within 10 working days (650 per annum). Nil
Corporate Business Plan 2015/16 – 2018/19 49
Statutory Services - Strategic Land Use Planning
Activities SCP Link Service level/s Service level changes
Develop and maintain the Shire’s strategic planning framework which guides forward planning and informs statutory planning decisions.
Assess and report on proposed amendments to the Metropolitan Region Scheme (MRS) triggered by the new Local Planning Strategy (LPS)
Balanced Development
Undertake a series of projects to bolster the Shire’s strategic planning framework thereby ensuring balanced development occurs in a manner that meets the needs and aspirations of our community now and into the future.
As a result of the LPS4 and LPS, an increase in DA’s and an influx of MRS amendments is expected.
Landowners proposing developments including single dwellings in high risk bushfire areas require planning approval.
Outbuildings that comply with LPS4 requirements will not require planning approval.
Nil
Provide strategic planning advice and input into proposed new State Government planning documents affecting the Shire, Scheme Amendments, Structure Plans and major subdivisions, development applications
Balanced Development
On an ongoing basis:
Ensure strategically sound planning decisions are made that enhance and preserve the distinct character of the Shire.
Inform customers / developers of the strategic context and overarching planning objectives that relate to their specific planning enquiry or application.
Nil
Actively advocate improved public transport within the Shire and promote/secure new road connections in association with new subdivisions.
Balanced Development
A voice on public transport may result in improved transportation facilities.
New road connection planning will enable the community to move around the Shire in a convenient and safe manner.
When opportunities arise:
Investigate options for securing a road link between north-western Chidlow and Mount Helena to improve access and egress in a bushfire prone area.
Nil
Corporate Business Plan 2015/16 – 2018/19 50
Activities SCP Link Service level/s Service level changes
Participate in identifying required road network improvements, and in delineating and securing necessary road reserves for the proposed North Parkerville and North Stoneville town site developments, upon any lifting of the Urban Deferment over those sites in the Metropolitan Region Scheme.
Review Precinct Plans Balanced Development
In addition to the Mundaring Town Centre Precinct Plan, review of the Darlington Precinct Plan.
Guide development and land use in the Mundaring and Darlington town centres and enable the community to have a say.
Years 1-3
Community Safety Services
Activities SCP Link Service level/s Service level changes
Respond to Community Customer Action Requests on statutory-related nuisance issues: companion animals (dogs and cats), straying animals, off-road vehicles, litter, parking control.
Thriving Community Complaints are responded to in accordance with the Customer Services Charter and actioned relative to current workload and risk to public safety.
Nil
Manage dog and cat registrations
Thriving community Dog re-registrations process (4000) in October of each year. New/altered registrations approximately 30 per month.
Cat re-registrations process (1136) in October of each year. New/altered registrations approximately 40 per month.
In person – effected immediately
Post/email – within five working days
Nil
Corporate Business Plan 2015/16 – 2018/19 51
Environmental Health
Activities SCP Link Service level/s Service level changes
Food Safety
Food premises establishment and renewal
Food sampling
Food premises inspection
Thriving Community Consistent application of the Food Act is applied to businesses. The Shire minimises the risk of food-borne illness within the community. Food premises inspected minimum of every three months. Food sampling undertaken monthly
Nil
Assessment, approval and inspection of Effluent Disposal Systems (Septic tanks, ATU's)
Thriving Community Approval or issue notification within five working days. (120 effluent disposal systems each year)
Nil
Issue health permits/approvals
Stallholders/Traders
Thriving Community Issue of health permits within five working days. Provides the community a regulated approval process for stallholders/traders.
Nil
Inspections
Public Buildings
Hairdressers & Skin Penetration Establishments
Caravan Parks & Camping Grounds
Lodging Houses
Offensive Trades
Thriving Community Assurance of adequate standards of public health and safety by undertaking annual inspections.
(900 inspections per year)
Nil
Environmental Water Sampling
Thriving Community Water sampling is conducted in Jane Brook (Winter) & Lake Leschenaultia (Summer) to ensure public safety and acceptable water quality standards.
Nil
Inspections of public swimming pools in accordance with the Health Aquatic Facilities Regulations 2007
Thriving Community Public swimming pool inspection water testing every month (when operational) to ensure the safety of recreational waters.
Nil
Corporate Business Plan 2015/16 – 2018/19 52
Activities SCP Link Service level/s Service level changes
Respond and investigate complaints regarding environmental noise, contaminated sites, health nuisance
Thriving Community 450 requests for action are responded to in accordance with the Customer Services Charter and actioned relative to current workload, risk to public safety and magnitude of effect on amenity.
Nil
Fire Mitigation and Management
Activities SCP Link Service level/s Service level changes
Emergency Management Thriving Community Provide a co-ordinated and practised approach to emergency management by:
reviewing arrangements every five years
holding four Local Emergency Management Committee meetings pa
conducting two bushfire volunteer events - FCO dinner (50 attendees), bushfire volunteers BBQ (350-400 attendees)
conducting one mock emergency exercise pa
participating in three District Emergency Management Committee meetings pa.
Nil
Undertake Bush Fire Safety and Firebreak Management Program
Thriving Community Annual firebreak inspection program for whole shire carried out annually with pre-inspections in high risk areas starting in October and continuing through to January.
Promote bush fire safety understanding for community (newspapers, internet, two community events.)
Respond to firebreak complaints.
The Fire Break and Bush Fire Safety Inspection Program will be expanded to increase the emphasis on Building Protection Zones - Year 1
Nil
Corporate Business Plan 2015/16 – 2018/19 53
Activities SCP Link Service level/s Service level changes
Administer Emergency Services Levy grant application expenditure and acquittal for equipping, and administer and support Volunteer Bushfire Brigades
Thriving Community
-
The community receives adequately skilled, equipped and competent Volunteer Bushfire Brigades.
Nil
Environmental Management
Activities SCP Link Service level/s Service level changes
Investigate and enforce compliance to unlawful activities that are detrimental to the environment
Valued Natural Environment
Reported environmental damage is initially investigated and a response provided to the complainant within 14 days.
Nil
Environmental assessment of Development Applications, subdivisions and structure plans
Valued Natural Environment
Environmental assessments for development applications, subdivisions and structure plans will be completed within 45 days to meet the 60 Day requirement under the Town Planning Scheme.
Nil
Sustainability and Environmental Education is provided to schools and residents
Valued Natural Environment
10 free environmental education workshops per annum.
Limited amount of school visit requests are actioned.
Limited Private Land Conservation site visits conducted on a reactive basis.
Production of a minimum of two environmental educational material eg brochure, booklets, poster.
Nil
Provision of sustainability initiatives, corporate reporting of sustainability measures, including the State of the Environment report
Valued Natural Environment
A State of the Environment report is produced every five years as a snapshot of the Shire’s Corporate Sustainability responsibility.
Sustainability Programs are overseen by the Co-ordinator Environment and Sustainability and implemented by the EMRC.
Nil
Corporate Business Plan 2015/16 – 2018/19 54
Activities SCP Link Service level/s Service level changes
Provide environmental advice on natural area management and other environmental issues to the community, organisations and businesses.
Valued Natural Environment
General environmental advice is available upon request via telephone, Shire website and through meetings with the community.
Bushcare Co-ordinator responds to requests for assistance by Friends Groups within three days. The requests are prioritised. Limited assistance to Friends Groups requests for physical on-ground works and works on other Shire-managed lands.
Natural Resource Management Officer (NRMO) will initially respond to private land conservation enquiries within three days. The NRMO will provide support to catchment groups as per the Project Plan agreement with the EMRC and the Shire of Mundaring.
Environmental Officer will ascertain the urgency pertaining to illegal clearing issues and respond accordingly. Advice on environmental requirements for property development will be responded to within three days.
Nil
Strategic Planning to protect and enhance biodiversity and environmental assets such as watercourses and wildlife corridors in the shire
Valued Natural Environment
The environment is conserved and protected from inappropriate development in the Shire.
Nil
The provision of environmental volunteer co-ordination with Friends and Catchment Groups in the shire
Valued Natural Environment
Environmental volunteers receive administration support, technical advice, educational materials, limited on-ground resources, and acknowledgement and networking events.
A future review will be undertaken to local priority management of catchments through the implementation of the draft Eastern Catchment Management Plan when endorsed.
Nil
Corporate Business Plan 2015/16 – 2018/19 55
Activities SCP Link Service level/s Service level changes
Bushland Protection of those reserves other than friends group related for restoration and maintenance as well as watercourse works, rehabilitation and revegetation of local natural areas
Valued Natural Environment
Weed control and rehabilitation works are undertaken on reserves which have a Friends Group.
Nil
Tree Canopy and Understorey Program (average of 55,000 native tree seedlings for approximately 1300 applicants pa)
Valued Natural Environment
Shire residents and property owners can apply for up to 42 free local native seedlings depending upon their property size.
Nil
Control weeds in the Shire of Mundaring, including on-ground and strategic funding projects
Valued Natural Environment
Limited biodiversity in the Shire is protected ie wildflowers and native animal habitat for community enjoyment.
Nil
Corporate Business Plan 2015/16 – 2018/19 56
Summary of Investments Yet to be Determined
Investments yet to be determined are projects, programs or initiatives that have NOT been scheduled in this four year Plan. These investments will require further research, analysis or consultation prior to a decision being taken to progress them.
They may require external funding decisions, legislative change, or some other external influence to enable them to be progressed. Should decisions be taken to progress any or all of the initiatives, they may be included in future versions of the CBP, together with identification of the requisite resources.
Service Area Item Remarks
Infrastructure Services
Sculpture Park maintenance
The enhancement of the Sculpture Park will require additional maintenance operating expenditure the quantum of which has yet to be determined, however an allowance of an additional $30,000 per annum has been placed in the Long Term Financial Plan for 2015/16 (Year 1) onwards.
EMRC waste The cost of waste service deliver upon implementation of a regional secondary waste facility and resource recovery park to the Shire is unknown until further cost analysis is undertaken on final design options.
Darlington Pavilion There are no funds allocated towards the cost of the Darlington Community Pavilion upgrade. A funding strategy for the project, outlining any funding or capital contributions from the Shire towards the project has yet to be finalised.
Corporate Business Plan 2015/16 – 2018/19 57
Items for Future Consideration
Through extensive examination of priorities, funding and other relevant factors the items listed below are not included in this CBP.
Corporate Services Strategic and Community Services
Consideration of a Procurement section to maximise potential savings with an effective procurement function.
Consideration of a Property Officer (Level 5)
provide day to day support and management of investment property portfolio
provide day-to-day support and management of Shire lease arrangements
reduce demands on DCorps and Governance service
Consideration of additional resources to support increase in bookings of shire facilities.
Development of a stand-alone tourism website for Lake Leschenaultia.
Transfer of Booking Facility function to Visitor Centre.
Assess and implement no smoking strategies at Lake Leschenaultia.
Public Art Policy development.
Extended mobile library for outreach services.
Robert Juniper Memorial Sculpture
Identify suitable sites for a tourist caravan park.
Undertake tourism research within the Shire.
Undertake a brand development review and development for Perth Hills, Mundaring Visitor Centre and Mundaring destination marketing.
Undertake a needs analysis for roadside bays.
Investigate the feasibility of introducing an accommodation and tour booking system for Mundaring Visitor Centre.
Develop a promotional campaign to encourage local businesses to take on trainees and work experience students.
A range of low priorityy strategies from the Seniors Informing Strategy 2013 – 2017; Cultural Plan 2009 – 2012; and Access and Inclusion Plan 2011 – 2016. Provision of site for Midland Men’s Shed. Increased financial sponsorship for Mundaring Chamber of Commerce Business Excellence Awards.
Statutory Services
Implementation of the Reserves Assessment Strategy
Implementation of the Private Land Conservation Strategy
Reduced sustainability education (community/corporate) projects
Review of Public Open Space Strategy
Climate Change Mitigation Policy
Strategic Tourism Site Assessment
Water Sensitivity Urban Design Local Planning Policy
Corporate Business Plan 2015/16 – 2018/19 58
Infrastructure Services
Some of the Community group budget submission and Councillor requests have not made the four year Corporate Business Plan.
Mowing of verges in town-sites. This is costed at $150/hour. Which town-sites and which verges need to be identified to enable the amount of time required to mow the nominated locations (Cr Perks)
Cross Walk – Morrison & Marlborough Rds requires detailed investigation (Cr Clark)
Upgrade skate facilities at Brown Park (Cr Clark)
Install a patio at the Country Women’s Association building (Cr Clark)
New entry statements (Cr Clark) noting funding for an upgrade to one in Midvale has been allocated in year 4
New roundabout at intersection of Stoneville Road and Walker Street (Mundaring Residents and Ratepayers Assoc.)
Install a second entry/exit for the Mundaring Recreation ground (Mundaring Residents and Ratepayers Assoc.)
Pedestrian crosswalk near Primary School (Glen Forrest Resident and Ratepayers Assoc.)
Install street lighting along Railway Parade and Hardy Street, Thomas Street intersection (Glen Forrest Resident and Ratepayers Assoc.)
Additional lighting at Glen Forrest community kindergarten (Glen Forrest Resident and Ratepayers Assoc.)
Extension to verandah enclosure at Mundaring Station Masters house (Mundaring and Hills Historical Society)
Permanent outdoor seating and free standing pergola at Mundaring Station Masters house (Mundaring and Hills Historical Society)
New concrete footpath along Coppin Road to Mucciarone Lane to Andrews House (Mundaring Residents and Ratepayers Assoc.)
New concrete path along Walker Street from Stoneville Road to Mundaring Christian College (Mundaring Residents and Ratepayers Assoc.)
Complete landscaping to Shire Administration Centre grounds (Mundaring Residents and Ratepayers Assoc.)
Seal Right Of Way off Coppin Road at rear of Sierras (Mundaring Residents and Ratepayers Assoc.)
Glen Forrest Hall, heating and cooling, removal of asbestos, accessible toilets, resurface carpark, refresh façade (Glen Forrest Resident and Ratepayers Assoc.)
Glen Forrest Station Masters House, remove asbestos, refurbish building, interpretative information board (Glen Forrest Resident and Ratepayers Assoc.)
Morgan John Morgan Reserve seal gravel carpark (Glen Forrest Resident and Ratepayers Assoc.)
Erect a safety barrier between road and footpath along Glen Forrest Drive near Hardy Road and near school (Glen Forrest Resident and Ratepayers Assoc.)
New footpath on Nichol Road (Glen Forrest Resident and Ratepayers Assoc.)
Resurface Hedges Road east (Hovea Residents and ratepayers Assoc.)
Additional funding of $100,000 to complete additional stages of Morgan John Morgan Reserve (Peter Booth)
Corporate Business Plan 2015/16 – 2018/19 59
Summary of Critical Uncertainties
These are factors such as funding, new facilities or demand-driven issues and may result in a service level change which is currently unknown. These may also impact on future budget and planning which is not included in this version of the CBP or the budget / LTFP.
Factor Service Area Activity Description Year
New facilities
Waste
Management
Participate in effective
regional waste initiatives
and landfill operations
The cost to waste service delivery upon implementation of a
secondary waste facility and resource recovery park is
unknown until further cost analysis is undertaken on final
design options
Years 3-4
Parks Reserves,
Ovals and Public
Open Spaces
New indoor recreation
stadium will be built at
Mundaring Recreation
Grounds
An application for Federal funding of $6.25M was
unsuccessful. The application will be lodged again with
round two.
Year 1
Parks Reserves,
Ovals and Public
Open Spaces
Construction of a
community funded
pavilion at Darlington oval
The capital costs for this project were originally intended to
be community funded and there is now a request for
potential significant cash assistance and capital work
assistance.
Year 1
Parks Reserves,
Ovals and Public
Open Spaces
Construction of Boya
Oval community Hub
Currently income of $1.2M is budgeted from a Lotterywest
grant. At this point the success of the application is
unknown. If unsuccessful a shortfall of $1.2M will occur.
Year 1
Uncertain
Demand Building Services
Process Building
Applications
Should the new proposed Stoneville / Parkerville town sites
commence and the urban expansion in Helena Valley
continue, a decision will need to be made on service delivery
times or consideration to increase the number of employees
required.
Years 1-4
Corporate Business Plan 2015/16 – 2018/19 60
Factor Service Area Activity Description Year
Statutory Planning Planning Reform WAPC are prepared “Deemed Provisions” for local
governments which could trigger additional workload. Year 1
Statutory Planning Process Development
Applications
Should the new proposed Stoneville / Parkerville town sites
commence and the urban expansion in Helena Valley
continue, a decision will need to be made on service delivery
times or consideration to increase the number of employees
required.
Year 3-4
Fire Mitigation and
Management
Undertake Bush Fire
Safety and Firebreak
Management Program
Expanded program to include increased emphasis on
Building Protection Zones. Year 1
Fire Mitigation and
Management
Upgrade of Fire School
and Associated Voluntary
Bush Fire Training
Proposal from DFES to obtain $1.2 million lotteries grant over
2 years to upgrade Fire School and provide statewide training
of volunteer bush fire brigade members.
Year 1-2
Strategic Planning Watercourse Hierarchy
Strategy
Consultants will be required for a large component of this
project. It is anticipated this will be funded primarily from the
Environment budget, but may involve substantial Strategic
Planning staff time.
Years 2-3
Strategic Planning Local Commercial
Strategy Review
Consultants will be required for a large component of this
project. Year 2
Strategic Planning
Mundaring Town Centre
Land Use Optimisation
Strategy
Consultants will be required Year 1
Strategic Planning
Prepare a Limited Rural
Strategy for Bailup and
Wooroloo
Consultants may be required for a component of this project Year 4
Corporate Business Plan 2015/16 – 2018/19 61
Factor Service Area Activity Description Year
Environmental
Services Weed Strategy Review Consultants may be required for a component of this project Year 4
Environmental
Services
Fauna Awareness
Strategy Consultants may be required for a component of this project Year 4
Environmental
Services
Wildlife Corridor Strategy
Review Consultants may be required for a component of this project Year 4
Children’s
Services
Midvale Early Childhood
and Parenting Centre
Hub
Community Playgroups dependent on further funding Year 3
Children’s
Services
Midvale Early Childhood
and Parenting Centre
Hub
Indigenous and early childhood parenting program
dependent on further funding Year 2
Children’s
Services
Midvale Early Childhood
and Parenting Centre
Hub
Young Parents Study and Parenting Program dependent on
further funding Year 4
Children’s
Services Inclusion Support Agency Inclusion Support Agency dependent on future funding Year 4
Corporate Business Plan 2015/16 – 2018/19 62
How we test our efficiency and effectiveness
The Shire is constantly looking for ways to improve the efficiency and effectiveness of the services it delivers. Below are some recent examples of improvements and outlines the focus for further improvements in the short term.
Recent and current examples
Review of all business processes in order to identify improvements against best practice
Monitor and evaluate KPI’s through our Performance Management system
Organisational service reviews conducted including review of fees and charges , waster recovery fees, transfer station operating hours, community group funding
Partnering with EMRC to develop secondary regional waste management facility.
Outsourcing of Information Technology projects to minimise internal staff IT knowledge requirements.
Community Perceptions biennial surveys – setup of focus groups to drill-down into specific areas of low ratings to identify areas for improvement.
Surveys of facilities’ and services’ participants and users to identify improvements and satisfaction.
Obtained grant funding ($8.88 million in last five years) to deliver services to our community.
Partnering with other organisations to deliver and enhance service provision for example, Derbal Yerrigan - indigenous services; Department of Education - aquatic
and recreation centre at Mt Helena; EMRC - regional development and tourism services; Shire of Kalamunda, Department of Parks and Wildlife - trails planning and tourism development; State library - library services.
Seasonal service provision based on attendance rates eg Lake/Aquatic Centres.
Employee development via training, conferences, acting roles and membership of various networks (information sharing and benchmarking).
Reviewing costings, quality of work and availability of contractors and in-house operations to achieve effective outcomes across infrastructure activities.
Managed service agreement with Western Australia Local Government Association on procurement services including utilisation of contractor panels for various work type
Consultant assistance for additional engineering design and asset management work
Implemented booking system for Lake Leschenaultia to reduce employee resources required to manage this service and enhance customer service.
Implementing easier-to-use, integrated online booking system available for Shire facilities.
Regular refresh and update of main Shire website to enable easier information retrieval.
Corporate Business Plan 2015/16 – 2018/19 63
Summary of our Workforce Plan
The Workforce Plan addresses the human resourcing requirements necessary to deliver services to the community with immediate focus on the priorities identified for the next four years of the SCP.
It takes account the internal and external factors impacting the workforce as well as the workforce implications of the strategic priorities identified by Council.
This includes having in place a fit-for-purpose structure and effective business processes, as well as ensuring we have a flexible, proficient and adaptable workforce focussing on providing value for money services that meet the needs and aspirations of the community.
Key Workforce Trends
We have an ageing workforce.
Competition in the labour market is expected to continue.
There are specific pressures in some skill areas.
We are facing new legislative requirements with workforce implications.
Technology is changing the world of work.
There is increasing attention on workplace programs to promote healthier lifestyles and employee wellbeing.
Workforce Changes
The period 1 July 2014 to 30 June 2015 the FTE establishment is 206.19 permanent, 11.90 casual and 1.2 fixed term contract. There is an overall increase of 1 FTE in 2015/16 anticipated to maintain business as usual as well as increased focus on the priority /areas of attention identified in the SCP. This additional
role is for a Horticultural Maintainer in Operations Services which is offset by cost reduction in contracting services.
Critical Positions or Key Groups
To ensure continuing capacity to deliver services, critical positions or key groups were identified and a risk assessment undertaken. Criteria used to identify these positions/groups were criticality and retention risk.
A critical position is one that, if vacant, would have a significant impact on our ability to conduct normal business. The significance of the impact could be related to safety, financial operation, efficiency, public opinion etc. Retention risk refers to positions where the departure of an employee is expected (eg retirement) or likely (eg history of turnover).
The Shire of Mundaring Risk Reference Table was used to determine the level of residual risk to indicate which positions require short- or long-term planning strategies.
These strategies will focus on maintaining a supply of suitably skilled employees in critical positions including occupations facing skills shortage and increasing competition; as well as the large casual pool required during peak season to staff pools and other recreational facilities.
Workforce Gaps, Issues and Risks
Strategies will be required to ensure continued workforce supply for identified critical positions or key groups.
Workforce diversity gaps will need to be addressed.
Strategies will be required to ensure continued supply of critical skills and capabilities and retention of coporate knowledge.
Corporate Business Plan 2015/16 – 2018/19 64
Connecting Community
and Environment
Organisational resilience and sustainability
Engagement, development
and collaboration
Enhancing and strengthening
our culture
Improving accountability
and performance
outcomes
Customer Service
Other Workforce Issues
Based on analysis of the identified strategic priorities as well as internal and external labour market forces and trends, other areas of focus for the workforce plan will include:
increasing the diversity of the workforce:
improving the participation of women across job roles and levels;
increasing the participation of men in Children’s Services and Library Services;
encouraging employment of younger workers, people with disability, and culturally diverse backgrounds.
Attracting, retaining and developing suitably skilled employees to replace those leaving the workforce, in particular, replacement of employees in the outdoor workforce who will be retiring.
Workforce Plan Key Focus Areas
The SCP sets out the community’s vision and Council’s priorities.
The Workforce Plan aims to enhance the Shire’s capacity to
achieve the outcomes of the SCP through effective utilisation of
one of its key assets – its staff.
To ensure we have “the right people in the right place at the right time” the key areas of focus will be:
Organisational resilience and sustainability
Engagement, development and collaboration
Enhancing and strengthening our culture
Improving accountability and performance outcomes
Customer Service
These areas of focus are complementary rather than mutually exclusive and are underpinned by the community vision.
The objectives, strategies and activities for each of the key focus areas as well as the outcomes we are looking for are clearly articulated in the Workforce Plan, together with the resources required to undertake the activities.
Monitoring
Workforce planning is a dynamic process and, as an integral component of the CBP, we will monitor and regularly evaluate our Workforce Plan strategies and activities. To support this, Workforce Performance Indicators have been identified.
Corporate Business Plan 2015/16 – 2018/19 65
Summary of Asset Management Plans
Our Asset Management Plans define current levels of service and the processes used to manage each major asset class. Asset Management Plans include:
defined levels of service for each asset category or particular actions required to provide defined level of service in the most cost-effective manner
demand forecasting
risk management strategies
financial information such as asset values, depreciation rates, depreciated values,
capital expenditure projections for
new assets as a result of growth, or to renew, upgrade and extend assets
strategies to manage any funding gaps
consideration of alternative service delivery solutions (leasing, private/public partnerships, shared services arrangements)
information on ‘whole of life’ costing including changes in service potential for assets
a schedule for asset performance review and plan evaluation
an asset management improvement program
Corporate Business Plan 2015/16 – 2018/19 66
High-level summaries of Asset Management Plans for each major asset class follows:
Asset Current state Future state (10 years)
Buildings Halls and Civic Centres -17 Recreation and Culture - 41 Education, Welfare and Health - 18 Public Toilets - 13 Volunteer Fire Brigades - eight All Other Buildings – 29
Halls and Civic Centres -16 Recreation and Culture - 42 Education, Welfare and Health - 17 Public Toilets - 13 Volunteer Fire Brigade – eight All Other Buildings - 29
In the next four years Boya and Greenmount Halls will be disposed of and a new community hub facility constructed at Boya Oval to accommodate community recreational uses and a relocated library facility. A Mundaring Indoor Recreation Stadium will be built to house a four-court indoor stadium.
The Yamble House playgroup has amalgamated with the First Friends Playgroup in Swan View as the asbestos building has proven very problematic and will be demolished in 2015/16.
The toilet blocks at Glen Forrest and Sawyers Valley ovals are planned for upgrades in 2017/18. An extension to the Elsie Austin Oval change rooms to accommodate a social room is to be completed in 2015/16.
Transport (Roads, Bridges, Bus Shelters)
Roads – 982 – Sealed – 612km Unsealed – 77km
Kerb 424km
Bridges – 18
Bus Shelters - 80
Roads – additional as per subdivisional growth in Shire
Kerb - additional as per growth in Shire
Bridges –18
Bus Shelters – 80
Following a road condition survey in 2013, a re-assessment of road funding maintenance levels was undertaken and shows appropriate levels of road funding is being provided, which is however dependent on ongoing State and Federal Government support road funding levels being maintained.
Gradual removal of old metal bus shelters will occur and new shelters to accessible standards will be installed.
Drainage Pits – 5258 Basins – 20
Culverts – Major 30 – Minor 74
Headwalls – 1976 Pipes – 203,646 metres
Open drains – 36,333 metres
Growth in stormwater infrastructure will occur with subdivisional work and upgrades to stormwater systems as part of drainage capital improvement works.
Corporate Business Plan 2015/16 – 2018/19 67
Drainage catchment reviews are to be undertaken to assess performance and upgrade requirements as a high priority given increasing levels of storm damage from intense storm events of recent years / climate change effects.
A review of drainage asset data integrity and linkages to Geographic Information System (GIS) is to occur.
Footpaths Total length of footpaths – 98km
Concrete – 67km Asphalt – 16km
Brick paving – 3km Gravel – 11km
Growth of around 2.5km per annum is expected based on new path figures.
Reserves
(ovals, parks, aquatic, waste and cemetery)
Parks – 413 hectares Playgrounds – 37
Aquatic centres – 2 Active sports oval – 11
Camp sites – 23 Lawn bowl greens – 4
Junior motocross – 1 Cemeteries – 2
Railway heritage trail – 70km Equestrian centres – 2
Waste transfer stations – 3 Plexi-pave hardcourts – 34
BMX/dirt jumps/skate parks – 8 Golf course – 1
One additional playground is planned for Helena Valley.
Additional park areas to maintain in Helena Valley are expected.
A significant upgrade of Mundaring Community Sculpture Park is being constructed in 2015/16.
Plant and Fleet
Plant – 60
Passenger fleet – 51
Volunteer fire brigade vehicles -27
Trailers – six
An additional vehicle for Children Services is planned for 2015/16 to cater for their growth in fee paying services.
A review of street tree services and road maintenance activities may result in additional items or sale of surplus plant to enable improved services.
Corporate Business Plan 2015/16 – 2018/19 68
Risk Management
Risk management is an integral part of good management practice and an essential element of sound corporate governance. Identifying and managing risk enables a more robust basis for decision-making and facilitates continuous improvement in performance. Strategic risks are things that could prevent or seriously impede the achievement of the SCP. These risks can
arise in one area (eg finance) but also have serious consequences in other areas (eg reputation).
In the table below are the identified Strategic Risks to Shire of Mundaring achieving the outcomes in the SCP. These risks will be monitored via the Risk Management Committee and reported to Council quarterly, as well as included in the Annual Report.
Risk Category (where risk arises)
Risk Description Key Risk Consequences
Risk Delegate (Owner)
Risk Level
Risk Tolerance
Management (* action required)
Political Core changes to Local Government - rating powers
Financial Impact - revenue
DCORPS High Attention Required
LTFP Lobbying and Advocacy Strategy
Financial
Reduced capital program linked to increased costs, borrowing capacity and potential additional projects
Financial DIS Medium Monitor
LTFP Budget process Rigour of Council prioritisation Rigour of project management Asset Management Plans
Financial
Increased waste management costs due to non-implementation of regional secondary waste facility
Financial impact Environmental impact
DIS Medium Monitor LTFP Negotiating with EMRC
Financial Borrowing capacity limited by acting as guarantor for secondary waste facility
Financial impact DCORPS Medium Monitor LTFP Negotiating with EMRC
Financial Employee cost rises above assumption
Financial impact CEO Medium Monitor LTFP Workforce Plan (WFP)
Financial Reduced external grants Roads to Recovery
Financial impact DCORPS Medium Monitor
LTFP Budget process Lobbying and Advocacy Strategy Evaluation / accreditation
Corporate Business Plan 2015/16 – 2018/19 69
Risk Category (where risk arises)
Risk Description Key Risk Consequences
Risk Delegate (Owner)
Risk Level
Risk Tolerance
Management (* action required)
Economic
Major economic downturn (effects could be uneven eg agricultural downturn may particularly affect the eastern part of the shire and those businesses that service the sector)
Financial impact Impact on community Loss of service
DCORPS Medium Monitor LTFP
Budget process
Human Resources
Lack of available skilled staff Interruption to service
CEO Medium Monitor Workforce Plan
Human Resources
Lack of available skilled contractors/suppliers
Interruption to service
CEO Medium Monitor Tender and Procurement Process
Workforce Plan
Human Resources
Lack of volunteers for key service delivery
Interruption to service Environmental impact
CEO Medium Monitor
Workforce Plan
Volunteer support and recognition (Policies and Programs)
Environmental Major Natural Disasters i.e. bushfire / flooding
Financial People Natural Environment Interruption to service Property Reputation
DSS High Attention Required
Local Emergency Management Arrangements*
Business Continuity Plan
LPS4 and relevant policies
Bushfire mitigation service
Volunteer bushfire brigades
Memorandum of Understanding with the Department of Fire and Emergency Services
Corporate Business Plan 2015/16 – 2018/19 70
Risk Category (where risk arises)
Risk Description Key Risk Consequences
Risk Delegate (Owner)
Risk Level
Risk Tolerance
Management (* action required)
Environmental Impact of Climate Change greater than planned scenario
Environment People
DSS Medium Monitor
Local Climate Change Adaptation Action Plan
Regional Climate Change Adaptation Action Plan
LPS4
Drainage capacity program
Social Pandemic / flu outbreaks People Interruption to service
DSS Medium Monitor
Local Emergency Management Arrangements*
Business Continuity Plan*
Local Health Plan*
Resources Loss of and/or access to Shire Administration Centre
People Interruption to service
CEO Low Acceptable
Business Continuity Plan*
Insurance
CBP
Asset Management Plan
Corporate Business Plan 2015/16 – 2018/19 71
Performance Indicators and Measures
The Shire’s Strategic Community Plan identifies four strategic priorities and the CBP has the four year priorities, which provide further focus for Council’s actions. These are listed in the table below. The indicators track progress in strategic priority and four year priority areas and are identified on the indicator table using the notation below. Indicators tracking progress in other areas are designated “O”.
Shire of Mundaring Strategic Priorities:
SP1 Valued Natural Environment
SP2 Community and Sporting Facilities, Playgrounds, Halls and Buildings for Community Groups
SP3 Improved Community Outcomes in the areas of Public Transport, Services for Seniors, Youth and People with Disability
SP4 Bushfire Prevention and Emergency Management
Local Government level of Control/ Influence
Some of the indicators cover areas over which Council may have little control or influence, but which remain appropriate measures of
progress towards the achievement of the community’s vision. The level of Council influence is reflected alongside the indicators and is
colour coded for ease of reference in the indicator tables. The coding is reflected in the diagram below:
Four Year Priorities from CBP
P2 Capital
P3 Services (Landcare/Friends, Mowing Parks, Reserves, Verges, Bushfire Mitigation, Drainage and Remodelling
P4 Planning and Strategy (from strategy table Page 18)
O Tracking Progress in Other Areas
High Areas that are in Direct Control of Local Government
Medium Areas that Local Government does not Control but can Influence
Low Areas that Local Government neither Controls nor is likely to Influence, but are of concern to the Community and Impact on Community Well Being
Corporate Business Plan 2015/16 – 2018/19 72
Strategic Theme 1: Valued Natural Environment
To preserve and enhance the natural environment - To encourage and support environmental volunteering - Sustainable Living
Control level
Strategic Priorities
Indicators and Measures Desired
Trend/ Target
M SP1 # of trees/seedlings planted in natural areas / greenways by Shire and Friends Groups Trend
H SP1 $ expenditure of natural area management works on verges Increase
L P3 # hours spent on-ground by Friends Groups Increase
H P3 # of hours of Landcare Officer assistance to Friends Group Increase
M P3 % Friends Groups satisfaction with Shire assistance Increase
L P3 # of new Friends Groups Increase
H P3 # of seedlings provided to public through Tree Canopy and Understorey Program Trend
M P3 # of applications for the Tree Canopy and Understorey Program Trend
M SP1 & 4 Bush fire protection and weed control - # of hectares of land treated Trend
M SP1 & 4 Bush fire protection and weed control - # of prescribed burns conducted Trend
H P2 % parks, reserves and public open spaces capital projects completed Maintain Current Level
H P2 Develop Mundaring Community Sculpture Park Project
H SP1 # of hours to mow verges Increase
M SP1 Residents Satisfaction with services and facilities: % of respondents satisfied with mowing of : verges, reserves and public open spaces
Increase
Corporate Business Plan 2015/16 – 2018/19 73
Strategic Theme 2: Balanced Development
Balanced development – don’t lose our special character - Village lifestyle with a strong town centre - Easy to get around – within/to/from Shire
Control Strategic Priorities
Indicators and Measures Desired Trend/ Target
H P4 Building Envelope Register for LPS4 Project
H P4 Access strategy for Bushfire prone areas Project
H P4 Helena Valley urban expansion strategy Project
H P4 Review Local Commercial Strategy Project
H P4 Light Industrial Investigation Project
H P4 Limited Rural Strategy for Bailup and Wooroloo prepared Project
H P4 Mundaring Town Centre Precinct Plan Project
H P4 Darlington Precinct Plan Project
H P4 Watercourse Hierarchy Strategy Project
H P1 Develop a Playground Strategy Project
H P2 % Roads, Bridges and Bus Shelter Capital Projects Completed Maintain Current Level
M P2 % of Roads in "Satisfactory" Condition Maintain Current Level
H P2 Investigate Trail Link Morrison Road Project
H P2 % Footpaths / Cycleways Capital Projects Completed Increase
M P2 % of Footpaths / Cycleways in "Satisfactory" Condition Maintain Current Level
H P2 # Drainage Capital Projects Completed Increase
M P2 # of Properties Complaining of Flooding Trend
H P2 # of Catchments Analysed for Drainage Capacity Per Annum Trend
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Strategic Theme 3: Thriving Community Strong sense of community (engaged, connected, inclusive, learning) - For young and old (meets the needs across the generations)
Appropriate local services and facilities - Great outdoor places (to be, and play) - Healthy and active
Celebrate our unique features - Known for our arts, culture and heritage
H SP2 % of respondents satisfied with the performance of the SOM with respect to
- Playgrounds and Parks Increase
H SP2 - Sport and recreation facilities Increase
H SP2 - Bilgoman Aquatic Centre and, - Mount Helena Aquatic Centre
Increase
H SP2 - Library services Increase
M SP2 - Community buildings, halls & toilets Increase
M SP4 Bushfire preparedness % of assessments leading to issuing of bushfire compliance notices
Decrease
H SP4 # of Bushfire preparedness inspections undertaken (Year 2) – Monthly
H O % of respondents satisfied with the services provided by the Shire of Mundaring Increase
H O # of years lapsed since the Heritage register was updated See Review Municipal Heritage Inventory above
Project – five yearly
H O $ investment in public art Maintain Current Level
H P4 Mundaring Indoor Recreation Facility report and recommendation to Council Recommendation
H O % Community Satisfaction in the efficiency and effectiveness of the Shire’s Customer Service
Increase
H P2 % Building Capital Projects Completed Projects
H OP2 Mt Helena Oval (Elsie Austin) Social Room Projects
H P2 Lake Leschenaultia Caretaker Accommodation Projects
Corporate Business Plan 2015/16 – 2018/19 75
H P2 Construct Boya Oval Facilities Projects
H P2 Glen Forest Oval - Replace Toilet Block Projects
H P2 Sawyers Valley Oval - Replace Toilet Block Projects
H P3 % Community Satisfaction with waste transfer stations services Increase
H P3 % Community Satisfaction with Verge-side bulk rubbish collection Increase
Residents Satisfaction with services and facilities: % of respondents satisfied with :
M SP3 Services for children under 12 years old Increase
M SP3 Services and facilities for youth aged 12-25 years Increase
M SP3 Facilities, services and care available for seniors Increase
M SP3 Access to services and facilities for people with disability Increase
Corporate Business Plan 2015/16 – 2018/19 76
Strategic Theme 4: Respected Civic Leadership
Strong civic leadership and trusted governance
High Medium
Low- Control
Strategic Priorities
Indicators and Measures Desired Trend/ Target
H O Residents satisfaction with elected members’ leadership % of respondents satisfied with the Shire’s elected member’s leadership within the community
Increase
H O % of required elected members attending training Annually
H O % of required elected members attending induction Biennial
M O # of Ordinary and Special Council Meetings attended by elected members Annually
H SP3 Advocacy on key issues of community interest # of planned activities completed
Self-Evaluation
M O % Respondents satisfaction with how the Shire engage the community about local issues
Increase
M SP3 # of Issues Effectively Advocated on Self-Evaluation
H O Intermediate Standard for IPRF Framework Project
H P4 Community members engaged in planning, implementation and or monitoring: % of respondents who agree that the Shire has developed and communicated a clear vision for the area.
Increase
H P4 Community members engaged in planning, implementation and or monitoring: % of respondents satisfied with Shire engaging the community about local issues
Increase
H P4 Place management Model/s Investigated Self-Evaluation
H O % Workforce Retention Maintaining
Corporate Business Plan 2015/16 – 2018/19 77
Financial and Asset Management
High Medium Low- Control
Strategic Priorities
Indicators and Measures Desired Trend/Target
H O Operating Surplus Ratio: Basic: between 0%-15% Advanced: greater than 15%
H O Current Ratio (Working Capital Ratio): Basic: equal to 1:1 (100% or 1.0)
H O Own Source Revenue Coverage Ratio
Basic: between 40% - 60% Intermediate: between 60% and 90% Advanced: greater than 90%
H O
Debt Service Cover Ratio:
Basic: greater than or equal to 2 Advanced: greater than 5
H O
Asset Consumption Ratio (ACR):
Basic: 50% or greater Advanced: between 60%-75%
H O
Asset Sustainability Ratio (ASR):
Basic: 90% or greater Advanced: between 90%-100%
H O
Asset Renewal Funding Ratio:
Basic: between 75% - 95% Advanced: between 95%-105% (+ ASR within 90%-110% + ACR within 50%-75%)
Corporate Business Plan 2015/16 – 2018/19 78
Appendix One - Summary of our services
Office of the Chief Executive
Leadership of the organisation
Providing leadership of the organisation through effective change management, leadership development and capability enhancement: leading cultural change.
Council decision-making
Providing advice to Council, through formal reports and other mechanisms, and to implement Council decisions.
Provide administrative support to Shire President, Council and elected members (including allowances, travel, equipment, minutes, and agendas)
Governance
Leading the organisation through the deployment of an effective structure, strategic direction, policies and plans, which deliver appropriate, effective and responsive services to the community.
Regional co-operation and collaboration
To deliver benefits to the Shire of Mundaring community through shared expertise, resources and relationships through liaison with external partners/agencies/business/media/governments.
Lobbying and Advocacy
Exercising influence over decisions taken by other parties for the benefit of the Shire of Mundaring community.
Strategic Planning
Coordination of an integrated planning framework to ensure available resources to achieve the community’s aspirations
Corporate Business Plan 2015/16 – 2018/19 79
Corporate Services
Finance and Governance Service
Assists in developing, implementing and reviewing the Shire’s corporate governance framework to ensure financial and risk management systems and processes meet statutory obligations
Finance
Responsible for developing and implementing financial strategies, in accordance with the Shire’s strategic community plan and corporate business plan
Accounting Services
Provides business support to ensure accounting systems and processes meet statutory obligations
Audit
Assists in developing, implementing and reviewing the Shire’s corporate governance framework to ensure financial and risk management systems and processes meet statutory obligations.
Budget Management
Assists in developing, implementing and reviewing the Shire’s corporate governance framework to ensure financial and accounting management systems and processes meet statutory obligations.
Rates
Assists in developing, implementing and reviewing the Shire’s corporate governance framework to ensure financial and accounting management systems and processes meet statutory obligations.
Financial Management
Assists in developing, implementing and reviewing the Shire’s corporate governance framework to ensure financial and accounting management systems and processes meet statutory obligations.
Governance
Responsible for the provision of effective and efficient delivery of high quality corporate governance services, which include compliance, risk management, access to legal advice, and occupational safety and health. Plus the development and maintenance of a government framework.
Compliance
Assists in developing, implementing and reviewing, the Shire’s corporate governance framework to ensure compliance with the systems and processes to meet statutory obligations.
Occupational Safety and Health
Provide coordination of Shire’s Occupational Safety and Health (OSH) program, including ensuring high standards of safety and well-being for all employees, volunteers and contractors, and compliance with all relevant legislation.
Risk Management
Establish and manage an organisation wide proactive risk management culture and system that promotes the identification, assessment and ongoing management of risks to all corporate strategies, business units, activities, functions and services
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Corporate Services
Information Management
Information Management Service provides the management, administration, maintenance, control and access for the Shire’s recorded and documented information. All activities are carried out in accordance with the State Records Act and Shire’s Records Management Policy and Procedures
Reception
Provide professional reception service to customers. Service activities include reception, cashier and administration.
Information Technology Service
Service fulfils the Shire’s information technology and communication requirements through the provision of enabling technologies, advice and support to employees, outstations and elected members as well as the management, protection and maintenance of hardware software and information.
.
Human Resources
Provides a range of policy, advisory and organisational development services and programs designed to foster a values-based culture that supports service excellence by engagement, inclusion, communication and consultation
Workforce Strategy
Assist managers to attract, retain and develop the workforce.
Employee/Industrial Relations
Provide strategic and operational expertise in industrial and employee relations.
Organisational HR Development
Provide contemporary policies, procedures and practices to facilitate cultural and systemic change
Corporate Business Plan 2015/16 – 2018/19 81
Strategic and Community Services
Strategic Services
Develop, implement and review strategic projects, frameworks, policies and guidelines. Strategic support provided to the executive. Coordinate Advocacy and lobbying on strategic issues.
Organisational Planning
Support the delivery of integrated planning and reporting activities and provide contemporary policies, procedures and practices to facilitate cultural and systemic change.
Communications & Marketing
Provision of corporate information. Co-ordinate internal practices and corporate documents such as frameworks, style guides, policies and guidelines.
Community Consultation and Engagement
Education, advice and support to ensure consistent and high quality community engagement processes.
Economic Development
Communication, engagement and provision of advice with business and industry.
Youth
Address the needs of young people in the Shire. Provide outreach youth service, youth centre and range of events.
Seniors
Engage with seniors vis Active Ageing Network Group. Provide ”The Hub of the Hills” as a community resource
Mundaring Visitor Centre
Tourism development and marketing services. Visitor Centre and community information point.
Cultural
Enhance cultural vitality and expression in the shire.
Community Grants Program
Support volunteer community organisations, and events and activities.
Parent and Adolescent Counselling Service
Counselling service to young people and families.
Community Events & Activities
Provide a broad range of community events.
Recreation & Leisure – Aquatic Centres
Provide aquatic centres for use by the community, Department of Education and swimming clubs.
Recreation & Leisure – Built Facilities
Provision of access to community halls, sports pavilions, café, playgroups, theatre, Scouts/Guides halls, sport clubs, workshops, community centres and recreation centres by community, sports groups and business.
Recreation & Leisure – Outdoor Facilities
Provide use of outdoor facilities for the recreation of the community.
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Strategic and Community Services
Disability & Access
Ensure access to Shire services, facilities, information and consultation is equally available.
Recreation & Leisure - Volunteer Program
Volunteer matching service, development activities and recognition program.
Library Services
Provide public libraries and associated services.
Recreation & Leisure – Events
Provide a number of community events.
Children’s Services
Midvale Early Childhood & Parenting Centre Hub, Swan Children & Family Centre Outside of School Hours Care, Community Playgroup, Playgroups in Schools, Young Parents' Program, Indigenous Parent and Community Engagement Program. Eastern Region Family Day Care. East Metro & Midlands Inclusion Support Agency
Corporate Business Plan 2015/16 – 2018/19 83
Statutory Services
Building Services
Assess all plans and specifications and subsequent construction of all proposed buildings
Strategic and Statutory Land use Planning Services
Develop, implement and review the Shire’s planning framework including the processing of development applications. Develop and continuously improve the Shire’s strategic planning framework to move towards a more sustainable built and natural environment.
Community Safety
Develop, implement and review Shire’s Community Safety framework including, respond to Community complaints on statutory-related nuisance issues: companion animals (dogs and cats), straying animals, off-road vehicles, litter, parking control, firebreak inspections and manage cat and dog registration database.
Health Services
Develop, implement and review the Shire’s Environmental Health framework to enhance community resilience and ensure statutory compliance.
Emergency Management Services (includes fire mitigation and management)
Develop, implement and review the Shire’s Emergency Management framework including maintenance of the local emergency management arrangements, administer the local emergency management committee, undertake bush fire safety, mitigation and inspections/compliance, firebreak management program.
Environmental and Sustainability Services
Prepare and implement environmental plans, policies and guidelines to initiate and facilitate Shire and community programs to promote better management of the Shire’s natural environment.
Corporate Business Plan 2015/16 – 2018/19 84
Infrastructure Services
Building Assets
Maintenance of Shire's building facilities (except leased property). Co-ordinate construction of new or renewal of Shire buildings. Removal of graffiti.
Roads, Bridges and Bus Shelters
Build, renew and maintain roads, bridges and bus shelters.
Footpaths / Cycleways
Provide and maintain accessible footpaths with links to public facilities and infrastructure.
Waste Management
General rubbish and recycling, kerbside collections, bulk rubbish and green waste verge pick up, street bin service. Manage transfer stations. Undertake litter control. Participate in regional waste initiatives and landfill operations.
Asset Management
Long term planning and management of Shire assets, includes infrastructure, built assets, plant and fleet, IT and other equipment.
Drainage
Install and maintain efficient and effective drainage infrastructure.
Infrastructure Design
Provision of capital municipal infrastructure asset design services.
Assessment and monitoring of utility installations
Verge and Median Maintenance
Mowing, eradicating weeds, pruning, installing and watering of street trees, native vegetation, landscaping of roundabouts, medians and entry statements.
Parks, Reserves, Ovals and Open Spaces
Install and maintain assets related to active sporting grounds (ovals, floodlights, hard courts, wickets, reticulation, fencing), parks (play equipment, tables, seats, barbeques), open spaces (mowing, tree and garden maintenance, reticulation, sculptures, fencing
Plant and Fleet Management
Procurement, maintenance and disposal of plant and fleet
Cemeteries
Digging and refilling following placement of coffins. Installation of ash interment boxes. Construction and maintenance of cemetery grounds
Corporate Business Plan 2015/16 – 2018/19 85
Appendix Two – Directorate Organisation Charts
The following charts reflect the FTE establishment by Directorate. Note that casual employees are not included on these charts.
OFFICE OF THE CHIEF EXECUTIVE
Corporate Business Plan 2015/16 – 2018/19 86
CORPORATE SERVICES
Corporate Business Plan 2015/16 – 2018/19 87
STRATEGIC AND COMMUNITY SERVICES
* Grant and Fee Funded Positions **Lake/Aquatic/Brown Park/Rec & Leisure
Director Strategic and Community Services
1 FTE
Manager Children's Services
*1 FTE
Children's Services
* 34.3 FTE
Manager Libraries and Community Engagement
1 FTE
Community Development
3.4 FTE
Library and Information Services
12.58 FTE
Manager Recreation and Leisure Services
1 FTE
Recreation and Leisure Services
9.3 FTE
Casuals**
11.5 FTE
Personal Assistant
1 FTE
Strategic and Community Services
4 FTE
Corporate Business Plan 2015/16 – 2018/19 88
INFRASTRUCTURE SERVICES
Director Infrastructure Services
1 FTE
Manager Building Assets
1 FTE
Building Assets
2 FTE
Manager Design Services
1 FTE
Design
9 FTE
Manager Operations Services
1 FTE
Operations
52.05 FTE
+ 1 FTE proposed
Personal Assistant
1 FTE
Corporate Business Plan 2015/16 – 2018/19 89
STATUTORY SERVICES
Director Statutory Services
1 FTE
Manager Planning Services
1 FTE
Planning
7.2 FTE
Casual Planners
0.4 FTE
Manager Building Services
1 FTE
Building
4.4 FTE
Manager Health & Community Safety Services
1 FTE
Health and Community Safety
16.36 FTE
Co-ordinator Environment & Sustainability
1 FTE
Environment & Sustainability
4.0 FTE
Fixed Term Contracts
1.2 FTE
Personal Assistant
1 FTE
Corporate Business Plan 2015/16 – 2018/19 90
Appendix Three – Four Year Capital Works Program
Bridges 15/16 16/17 17/18 18/19
SCOTT ST BRIDGE (T) Upgrade guard rail system, repaint timber rails 154,000 0 0 0
GLEN RD BRIDGE (T) Erosion protection (14/15) and upgrade guardrails to MRWA standards (16/17)
0 50,000 0 0
WORKS YET TO BE DETERMINED To be determined from Biannual inspections 0 0 52,000 52,000
Total 154,000 50,000 52,000 52,000
Drainage 15/16 16/17 17/18 18/19
BUGLE TREE CREEK Improve detention within catchment 337,000 0 0 0
GOORAY ST GLEN FORREST Kerb and drain north side of road 150m 180,000 0 0 0
HARDEY ROAD GLEN FORREST Install 75 metres of pipe from Shepherd Street 40,000 0 0 0
FLOOD MITIGATION WORKS Improve drainage systems that failed during storms 0 550,000 580,000 600,000
Total 557,000 550,000 580,000 600,000
Furniture and Computers 15/16 16/17 17/18 18/19
BILGOMAN POOL New security camera 15,000 0 0 0
ART ACQUISITIONS New art 8,000 8,000 8,000 8,000
LIBRARIES Furniture and fittings 6,500 6,500 6,500 2,000
ADMIN CENTRE New and replacement furniture and fittings 3,500 0 0 0
SERVERS OR AUTHORITY SYSTEM Major IT upgrades 8,300 8,300 8,300 8,300
BILGOMAN POOL New staff lockers 0 5,000 0 0
Total 41,300 27,800 22,800 18,300
Corporate Business Plan 2015/16 – 2018/19 91
Major Buildings 15/16 16/17 17/18 18/19
MUNDARING RECREATION CENTRE Build new 4 court indoor stadium 6,250,000 4,500,000 0 0
BOYA HUB FACILITIES Replacement library and hall spaces 1,700,000 7,200,000 0 0
MT HELENA OVAL CHANGE ROOMS Club room extension 1,110,555 0 0 0
BROWN PARK COMMUNITY CENTRE Unisex accessible toilet and replace floor 200,000 0 0 0
LAKE LESCHENAULTIA New caretakers facility 0 280,0000 0 0
GLEN FORREST OVAL Replace public toilet block 0 0 150,000 0
SAYERS VALLEY OVAL Replace public toilet block 0 0 170,000 0
Total 9,260,555 11,980,000 320,000 0
Traffic Management 15/16 16/17 17/18 18/19
ROLAND ROAD Widen shoulders and install line making Byfield Rd to Cameron Rd (Blackspot funded)
422,440 0 0 0
THOMAS ROAD Widen shoulders and install line making Hardy Rd to Charles Rd (Blackspot funded)
309,500 0 0 0
FIRE ACCESS WORKS Improve fire access routes 60,000 100,000 100,000 100,000
SCOTT STREET Widen entry to Boya oval off Scott Street 60,000 0 0 0
TIMARU ROAD Improve turn around facility 40,000 0 0 0
BILGOMAN ROAD Contribution to bus embayments 40,000 0 0 0
BILGOMAN ROAD (seek grants) Construct Roundabout at Marnie Road 0 300,000 0 0
HERITAGE TRAIL SWAN VIEW Install car park at trail heads, Swan View 0 0 100,000 0
WORKS TO BE DETERMINED Various traffic enhancements and safety works to be undertaken
0 0 0 50,000
ENTRY STATEMENTS Upgrade entry statement in Midvale 0 0 0 25,000
SNOWDEN ROAD Construct cul-de-sac 0 0 0 25,000
Total 931,940 400,000 200,000 200,000
Corporate Business Plan 2015/16 – 2018/19 92
Footpaths 15/16 16/17 17/18 18/19
ROLAND RD Concrete shared path Kilburn Rd to Mundaring Christian School boundary 5500m*2.0m
168,000 0 0 0
THOMAS RD GLEN FORREST
Brown asphalt shared path Hardey Rd to Bailey Rd 1200m*2.0m (staged) 106,000 0 105,000 0
SALISBURY RD Concrete footpath Welbourn Rd to Swan Rd 250m*2.0m 40,000 0 0 0
GLENLEA DR Concrete path Glynden Rd to Scott St 240m*2.0m 40,000 0 0 0
KINGSFIELD AVE Concrete footpath Talbot Rd to PAW #18 195m*2.0m 40,000 0 0 0
WILLCOX ST Gravel coloured concrete shared path Lilydale Rd to Old Northam Rd 180m*2.0m
30,000 0 0 0
GLYNDEN WAY Concrete shared path Davis Rd to Glenlea Dr 650m*2.2m 13,500 0 0 0
GREYSTONE TCE Concrete shared path to NLV through park 50m*2.0m 5,000 0 0 0
GREAT EASTERN HIGHWAY
Replace broken Concrete shared path Scott St and Darlington Rd 0 190,000 0 0
HARDY RD Concrete shared path Railway Pde to #4 550m*1.5m 0 95,000 0 0
ALISON ST Concrete shared path between William Rd and Parakeet Cl 190m*1.5m 0 76,000 0 0
VIVEASH RD Concrete shared path Tunnel Rd to National Park Rd 300m*2.0m 0 51,000 0 0
GREAT EASTERN HIGHWAY
Concrete shared path Stoneville Rd to Chipper St 200m*2.0m 0 45,000 0 0
DIBBLE ST Concrete shared path Ealy St to Princess St 160m*2.0m 0 27,000 0 0
SCOTT ST Concrete path Clayton St to new Hub entry 0 20,000 0 0
KILBURN RD Concrete shared path Roland Rd to Granite Rd 1020m*2.2m (staged) 0 0 177,000 0
COULSTON RD Concrete shared path Scott St to Marriott Rd 1200m*2.0m (staged) 0 0 99,000 102,000
Corporate Business Plan 2015/16 – 2018/19 93
Road Rehabilitation 15/16 16/17 17/18 18/19
RESURFACING AND PREPARATION Preventative Maintenance 493,167 720,000 740,000 775,302
RESURFACING AND PREPARATION Metropolitan Regional Road Group projects 620,500 0 0 0
CRACK SEALING AND ROAD REPAIRS
Preventative Maintenance 55,000 56,000 58,000 60,282
SHOULDER IMPROVEMENTS Preventative Maintenance 55,000 56,000 58,000 60,516
Total 1,223,667 832,000 856,000 896,100
ARUNDLE AVE Concrete shared path Woolowra Road to PAW 270m*2.0m 0 0 45,000 0
KINGSWOOD ST Concrete shared path Packer St to existing before Chidlow St 220m*2.0m 0 0 44,000 0
GLEN ROAD Replace bitumen path Brook d to Amherst Ave 250m*2.0m 0 0 40,000 0
WILLCOX ST Brown asphalt shared path Old Northam Rd to Hensman Rd 200m*2.0m 0 0 34,000 0
ARUNDLE AVE Concrete shared path in PAW from Arundle Ave to Highway 0 0 22,000 0
WANDU RD Concrete shared path Swan View Rd to Sunset Hill Rd 560m*2.0m 0 0 0 124,000
CARA RD Concrete path Bullara Rd to Woolowra Rd 430m*2.0m 0 0 0 108,000
SMITH STREET Brown asphalt path Sealy Rd to primary School 420m*2.0m 0 0 0 107,000
SCOTT ST Concrete shared path Gt Eastern Highway to Coongan Ave 300m*2.0m 0 0 0 71,500
JAMES ST Concrete path PAW to Tunnel Rd 240m*2.0m 0 0 0 60,000
AMHERST RD Concrete shared path Buckingham Rd to Brown Park 240m*2.0m 0 0 0 56,000
Total 442,500 504,000 566,000 628,500
Corporate Business Plan 2015/16 – 2018/19 94
Road Reconstruction 15/16 16/17 17/18 18/19
RAILWAY TCE SAWYERS VALLEY
Sexton Street to Highway (staged - part funded from Roads to Recovery Supplementary fund)
715,717 0 0 0
PINE TCE Reconstruct and brown asphalt East end of Oval to View Tce - staged
471,000 0 420,000 0
CRAIG STREET Redesign and upgrade 200,000 0 0 0
NICHOL STREET Redesign and upgrade 200,000 0 0 0
BROOKING ROAD New road link between Owen Rd and Richardson Rd (seeking grant)
0 1,225,000 0 0
BAILUP RD Reconstruct from Wade St to Bridge 1630m staged. 0 664,858 0 0
GLEN ROAD Reconstruct Darlington Rd to Leithdale Rd 0 0 480,858 0
MUNDARING CIVIC PRECINCT ROW
Widen and seal laneway between Craig St, Fenton St, Jacoby St and Mundaring Weir Rd
0 0 190,000 0
ELLIOTT RD Reconstruct and drain and asphalt 0 0 0 1,110,858
Total 1,586,717 1,889,858 1,090,858 1,110,858
Seal Gravel Road 15/16 16/17 17/18 18/19
BAMBROOK STREET Seal gravel road 220,000 0 0 0
BALLOT ROAD Seal gravel road 0 113,000 0 0
CLEAVER STREET Seal gravel road 0 113,000 0 0
TOMLINSON STREET Seal gravel road 0 0 232,000 0
McCALLUM ROAD Seal gravel road 0 0 0 240,000
Total 220,000 226,000 232,000 240,000
Corporate Business Plan 2015/16 – 2018/19 95
Horticultural Works 15/16 16/17 17/18 18/19
HELENA VALLEY ESTATES Upgrade Helena Valley Road verges 35,000 0 0 0
MOIR PARK Provide screen planting to noise wall 20,000 0 0 0
ROUNDABOUTS Upgrade garden areas 12,000 8,000 0 21,000
DARLINGTON OVAL Replace dying trees 10,000 0 0 0
THE HUB /HEALTH CLINIC Upgrade gardens 9,000 0 0 0
CHIDLOW CHILDCARE CENTRE Upgrade gardens 5,000 0 0 0
WANDERRA CRESCENT Upgrade entry statement planting 5,000 0 0 0
SWAN VIEW CLINIC Upgrade garden beds 5,000 0 0 0
PARKERVILLE OVAL Upgrade garden beds 3,000 0 0 0
MUNDARING ADMINISTRATION CENTRE
Upgrade garden beds 0 40,000 0 0
MUNDARING TOWN CENTRE Install small gardens in median as entry to Mundaring Town Centre
0 30,000 0 0
MUNDARING CEMETERY Garden upgrades 0 23,000 0 0
GLEN FORREST HEALTH CLINIC Upgrade garden areas 0 5,000 0 0
SAWYERS VALLEY TOWNSITE Upgrade gardens and trees 0 0 40,000 0
MORRISON ROAD Upgrade gardens 0 0 26,000 0
TO BE DETERMINED 0 0 0 89,000
BLACKBOY HILL Upgrade gardens and paving 0 0 18,000 0
ELSIE AUSTIN OVAL Upgrade gardens 0 0 19,000 0
STONEVILLE COMMUNITY CENTRE
Upgrade gardens 0 0 5,000 0
Total 104,000 106,000 108,000 110,000
Corporate Business Plan 2015/16 – 2018/19 96
Street Furniture 15/16 16/17 17/18 18/19
Install new bus shelters 30,000 31,000 32,000 33,000
Install new bus seats 3,000 3,000 3,000 3,000
Total 33,000 34,000 35,000 36,000
Minor Building 15/16 16/17 17/18 18/19
DISABILITY ACCESS WORKS Works to achieve the Disability Access Program 200,000 300,000 300,000 300,000
ADMINISTRATION CENTRE Improve safety at front counter 18,000 0 0 0
GLEN FORREST SPORTS CLUB Upgrade to men’s toilets 15,000 0 0 0
BRUCE DOUGLAS PAVILLION Replace three southern windows 5,500 0 0 0
HARRY RISEBOROUGH OVAL Additional change room space (seek grant) 0 300,000 0 0
GREENMOUNT HALL / LIBRARY Disposal of buildings 0 31,000 0 0
PARKERVILLE OVAL Upgrade change rooms 0 14,000 0 0
GLEN FORREST HALL Upgrade floor 0 0 50,000 0
LAKE LESCHENAULTIA Various café building improvements 0 0 50,000 0
BILGOMAN POOL Modernise and refit change rooms 0 0 50,000 0
MUNDARING HALL Install air conditioning 0 0 36,000 0
BROWN PARK Upgrade change rooms 0 0 30,000 0
BROZ PARK New toilet block 0 0 0 177,000
DARLINGTON HALL Covered walkway extension 0 0 0 50,000
Total 238,500 645,000 516,000 527,000
Corporate Business Plan 2015/16 – 2018/19 97
Plant and Fleet 15/16 16/17 17/18 18/19
037 MDG Replace 8T tip truck 147,186 0 0 0
038 MDG Replace dual cab 3T truck 65,980 0 0 0
804 MDG Replace Director Corporate Services vehicle 44,231 0 0 0
061 MDG Replace Construction Supervisor vehicle 39,547 0 0 0
803 MDG Replace Director Statutory Services vehicle 38,506 0 0 0
NEW CHILDREN SERVICES VEHICLE
For expanding services paid by fee for service 38,000 0 0 0
062 MDG Replace Works Supervisor vehicle 37,465 0 0 0
01 MDG Replace Community Safety Vehicle 37,465 0 0 0
064 MDG Replace Supervisor Maintenance vehicle 34,864 0 0 0
812 MDG Replace Manger Planning Services vehicle 32,477 0 0 0
818 MDG Replace Manager Health and Community Safety 32,477 0 0 0
811 MDG Replace Manager Design Services vehicle 32,477 0 0 0
820 MDG Replace Senior Building Surveyor vehicle 28,417 0 0 0
059 MDG Replace Coordinator Parks Services vehicle 28,417 0 0 0
068 MDG Replace Lake dual cab utility 28,417 0 0 0
821 MDG Replace Coordinator Infrastructure Development vehicle 28,417 0 0 0
862 MDG Replace tandem trailer (ride on mower) 10,151 0 0 0
SUNDRY PLANT Replacement of chainsaws, blowers, compactors, etc 10,100 10,151 10,000 10,000
PLANT VBFB vehicle acquisitions 180,000 0 0 0
FLEET AND PLANT Future purchases 0 1,627,630 1,677,264 1,601,463
Total 894,594 1,637,781 1,687,264 1,611,463
Corporate Business Plan 2015/16 – 2018/19 98
Reserves 15/16 16/17 17/18 18/19
BOYA OVAL Upgrade oval and lighting 560,000 0 0 0
SCULPTURE PARK Implement master plan works 300,000 0 0 0
HARRY RISEBOROUGH OVAL Upgrade electrical cabinet 70,000 0 0 0
MORGAN JOHN MORGAN Additional play equipment 65,000 0 0 0
ENSIGN DRIVE Upgrade POS 49,500 0 0 0
BILGOMAN POOL New shade structures 30,000 0 0 0
HARRY RISEBOROUGH Upgrade reticulation 25,000 0 0 0
WASTE TRANSFER STATIONS Staged upgrading of waste transfer stations 20,000 20,000 20,000 20,000
WICKETS Synthetic turf wicket replacement program 12,000 6,000 6,000 6,000
CEMETERY WORKS Staged upgrading of cemetery sites 10,000 10,000 10,000 10,000
HERITAGE TRAILS Staged upgrading of heritage trails 10,000 10,000 10,000 10,000
MUNDARING OVAL Purchase new little athletics judges stand 6,000 0 0 0
TENNIS COURTS Surface replacement and infrastructure upgrade 5,500 25,000 30,000 16,000
SAWYERS VALLEY OVAL BBQ, park furniture, bins, fence to pub side 0 53,000 0 0
SAWYERS VALLEY OVAL Upgrade reticulation 0 50,000 0 0
LION PARK Upgrade play equipment 0 42,000 0 0
SAWYERS VALLEY OVAL Drainage works and associated wall work 0 41,000 0 0
SAWYERS VALLEY OVAL Replace play equipment 0 30,000 0 0
BILGOMAN POOL Replace reel mower 0 10,000 0 0
MUNDARING HARDCOURTS Replace sport fixtures 0 5,000 0 0
Corporate Business Plan 2015/16 – 2018/19 99
MORGAN JOHN MORGAN Install two new jarrah tables 0 5,000 0 0
MT HELENA OVAL Install new and replace skate facilities 0 0 69,000 0
MORGAN JOHN MORGAN Staged development of Reserve as per masterplan 0 0 69,000 0
PARKERVILLE OVAL Upgrade playground 0 0 36,000 0
LAKE LESCHENAULTIA Additional shade over play equipment 0 0 30,000 0
NOBLEWOOD ESTATE play equipment upgrade 0 0 25,000 0
BILGOMAN POOL Artificial turf 0 0 21,000 0
NOBLEWOOD ESTATE Upgrade reticulation and portion of car park 0 0 18,000 0
GLEN FORREST OVAL Install play equipment, grass and paths 0 0 0 70,000
MT HELENA AQUATIC CENTRE Install bird netting above pool 0 0 0 54,000
BROWN PARK Install water fountains, shelters, bbqs 0 0 0 45,000
CHIDLOW OVAL Relocate cricket practice nets 0 0 0 42,000
PARK FURNITURE Upgrade various park furniture 0 0 0 29,500
DARLINGTON OVAL Replace wooden seating on north side of oval 0 0 0 10,000
MT HELENA AQUATIC CENTRE Auto pool cleaner, chlorine tank, filtration pump replace 0 0 0 6,500
MT HELENA AQUATIC CENTRE Pool painting 0 0 0 5,000
MT HELENA BASKETBALL Grahame Street basketball assembly replacement 0 0 0 3,000
Total 1,163,000 307,000 344,000 327,000
23.06.2015 SPECIAL COUNCIL MINUTES CONFIRMED 14 JULY 2015
SC117 JUNE 2015
6.2 Long Term Financial Plan 2015/16 – 2024/25
File Code FI.RPA
Author Stan Kocian, Manager Finance & Governance
Senior Officer Paul O’Connor, Director Corporate Services
Disclosure of Any Interest Nil
SUMMARY: The Long Term Financial Plan (LTFP) has been informed by Shire’s Strategic Community Plan, Corporate Business Plan, Asset Management and Workforce Plans as well as the direction from Council with regard to a commitment to strengthening the Shire’s financial sustainability. The report seeks Council’s endorsement of the LTFP, which captures proposals included in the Strategic Community Plan, the Corporate Business Plan and 2015/16 Annual Budget. BACKGROUND: The LTFP has been prepared to forecast the Shire’s financial position over the next 10 years and is a tool to assist Council when considering the long term financial impact of decisions. The plan is based on current economic forecasts, the Strategic Community Plan and Corporate Business Plan. STATUTORY / LEGAL IMPLICATIONS: The LTFP has been developed to meet the requirements of s.5.56 of the Local Government Act, which states:
5.56. Planning for the future (1) A local government is to plan for the future of the district. (2) A local government is to ensure that plans made under subsection (1) are
in accordance with any regulations made about planning for the future of the district.
POLICY IMPLICATIONS: Nil FINANCIAL IMPLICATIONS: Council has a legislative requirement to comply with the principles of sound financial management, of which a key component is the preparation of a LTFP that includes a 10 year capital expenditure program.
23.06.2015 SPECIAL COUNCIL MINUTES CONFIRMED 14 JULY 2015
SC118 JUNE 2015
The LTFP articulates the funding requirements of the Shire over a period of time in a financially responsible manner. It also reflects the Strategic Community Plan and Corporate Business Plan. The assumptions used in the LTFP were used as a basis for preparing the 2015/16 budget. STRATEGIC IMPLICATIONS: Strategic Community Plan 2013 – 2023: Strategic Theme 4: Respected Civic Leadership – Strong civic leadership and trusted governance. SUSTAINABILITY IMPLICATIONS:
Economic Implications – the LTFP provides for responsible and effective management of finance and assets as well as a mechanism for financial reporting to Council and the community.
Social Implications – the LTFP is a mechanism that meets the needs of the community from infrastructure and service provision. It assists with financial planning for future needs of the community.
RISK IMPLICATIONS: Whilst the LTFP includes all ongoing commitments, it primarily forecasts results based on existing activities. There is an inherent risk that circumstances may change in the future which may materially affect the projected financial estimates. EXTERNAL CONSULTATION: The Strategic Community Plan consultation clearly articulated priorities for service delivery and investment in community facilities. COMMENT: Long term financial planning is a key element of the Integrated Planning and Reporting Framework and provides the mechanism that enables local governments to determine their capability to sustainably deliver the assets and services required by the community. The plan informs the Shire’s Corporate Business Plan which in turn ‘activates’ the Strategic Community Plan priorities. From these planning processes, annual budgets that are aligned with strategic objectives can be developed. The LTFP demonstrates the Shire’s capacity to meet short-term community and infrastructure needs as well as provide a level of asset renewal predictability in the longer term. It is revised and updated at annually. The annual update reviews the assumptions, takes into consideration economic conditions and inflation, and uses current available financial information and forecasts. For these reasons the LTFP is not a static document and its purpose is to provide broad financial projections to assist in making key decisions. The current document discloses the assumptions and financial projections for the period 2015/16 – 2024/25. Projected financial statements and indicators have been prepared and these are included in the attachment. The financial
23.06.2015 SPECIAL COUNCIL MINUTES CONFIRMED 14 JULY 2015
SC119 JUNE 2015
statements are based on the latest financial information including the 2013/14 audited annual financial statements, the year-end forecasts for 2014/15 and the draft 2015/16 budget. The document reflects a number of financial strategies to maintain long-term financial sustainability. These include:
• using the LTFP for key decision making; • an increased focus on Asset Management; • a responsible use of borrowings to fund major capital works; • an increased focus on improving the Shire’s net operating result; and • measuring and reporting performance against financial indicators.
VOTING REQUIREMENT:
Simple Majority
COUNCIL DECISION SC6.06.15 RECOMMENDATION Moved by: Cr Bertola Seconded by: Cr Perks
That Council endorses the Long Term Financial Plan for the period 2015/16 – 2024/25 as outlined in ATTACHMENT 2. CARRIED 12/0
23.06.2015 SPECIAL COUNCIL MINUTES CONFIRMED 14 JULY 2015
SC120 JUNE 2015
ATTACHMENT 2
REPORT 6.2
57 PAGES
Contents
Introduction 1
Financial challenges 3
Long Term Financial Plan 4
Strategies for financial sustainability 6
Projected financial position 9
Assumptions, adjustments and risk assessment 10
Capital works program 11
Financial performance monitoring 12
Sensitivity analysis and scenario modelling 15
Conclusion 15
Attachment 1 - Statements, assumptions and indicators 16
Attachment 2 - Graphs (ratios) 28
Attachment 3 – Sensitivity and scenario analysis 34
Attachment 4 - 10 year capital works program 35
Shire of Mundaring Long Term Financial Plan 2016-2025 1
Introduction
Like many Local Governments in WA, Shire of Mundaring has to address the challenge of being financially sustainable while continuing to provide current levels of service into the future. This challenge is a result of costs rising faster than (constrained) rating revenue, low levels of growth within the Shire, cost shifting from other levels of government and ageing infrastructure.
At the core of the Shire’s future financial sustainability is the ability to adapt and respond to the challenges we face in delivering services more efficiently, reducing expenditure, developing opportunities to generate additional revenue sources and to deliver projects and initiatives such as the Boya Community Hub.
Against this background, the Shire recognises that it must manage its finances responsibly, whilst working to strengthen its financial position. To achieve its objectives and maintain financial sustainability, a Long Term Financial Plan (LTFP) is in place to outline the steps the Shire must take to realistically respond to the major financial challenges and opportunities impacting on the way it does business over the next 10 years.
The LTFP influences and ultimately reflects the Shire’s Strategic Community Plan (SCP). It is also integrated with the Shire’s Asset Management Plan and Workforce Management Plan. The LTFP underpins the content of the Shire’s Corporate Business Plan 2015/16 – 2018/19.
The LTFP is an integral part of the Shire’s ongoing strategic planning cycle. The plan will be updated annually with actual financial data, and the planning and financial assumptions will be reviewed for continued accuracy. Changes to the plan will be driven by any changes in strategic direction reflected in the implementation of the SCP.
The Long Term Financial Plan
The primary purpose of the LTFP is to guide and inform decision-making. The LTFP establishes the framework upon which sound financial decisions can be made. It is a financial modelling tool used to:
assess revenue building capacity to resource implementation of the Strategic Community Plan
establish transparency and accountability of Council to the community in management of the Shire’s finances
provide an opportunity for early identification of financial issues and any likely impacts in the longer term
confirm that the Shire can remain financially sustainable in the longer term.
Long Term Financial Goals
The Shire’s long term financial goals include:
achievement and maintenance of surplus Operating Results (excluding Capital Grants) by 2019/20
continuous improvement in the Shire’s overall financial position
achievement and maintenance of a fair and equitable rating structure
delivery of value-for-money services at levels affordable by the Shire and acceptable to the community
building the capacity to progressively increase expenditure on required asset maintenance and renewal in accordance with the Shire’s Asset Management Plans
prudent management of loan borrowings.
Shire of Mundaring Long Term Financial Plan 2016-2025 2
Essential Elements
This LTFP meets the requirements set out in the Integrated Planning and Reporting Framework and Guidelines.
It is for a period of 10 years.
Council updates the LTFP annually as part of the development of the Corporate Business Plan.
Council reviews it in detail as part of the four-yearly review of Strategic Community Plan.
The Plan includes:
projected income and expenditure, balance sheet and cash flow statements (Attachment 1)
planning assumptions underlying the plan (Attachment 1)
an analysis of the factors and/or assumptions that are most likely to affect the plan (Attachment 1)
modelling for alternative financial scenarios (Attachment 3) methods of monitoring financial performance (Section 2).
Shire of Mundaring Long Term Financial Plan 2016-2025 3
Financial Challenges Many WA local governments, including Shire of Mundaring, are experiencing significant financial challenges exacerbated by:
low economic growth rates, constrained rate revenue and minimal population growth
the community’s increasing aspirations and priorities for improving its economic, environmental and social outcomes
the community’s priorities in terms of expected levels of service and community projects. This is particularly relevant in relation to additional funding requirements for replacement and maintenance of existing assets to standards that meet the expectations of the community
cost pressures related to employee costs and other resources
the impact of local government collecting only 3% of taxation revenue but being responsible for 36% of non-financial assets held by all spheres of government
significant additional cost burdens from the continual shifting of responsibilities for service provision from the Federal and WA State governments to local government, without corresponding funding.
As a result of these issues for many years, Shire costs have increased at a faster rate than the ability to increase its revenue.
Principles
Financial sustainability is addressed in the LTFP by employing the following principles:
the LTFP is formulated in a manner which addresses the strategies and deployment objectives outlined in the Shire’s Strategic Community Plan and its accompanying Corporate Business Plan
the LTFP summarises the financial resources that will be generated and consumed by each program area and major
revenue and expenditure category over a 10-year period and is further classified as operating or capital
the LTFP provides the financial basis for development of the Strategic Community Plan and the Annual Budget
revenue sources and expenditures that are not controllable by the Shire and which are prone to significant variation (such as investment earnings due to interest rate variations) are included as long term average numbers as major fluctuations in these will result in significant variations in annual rates and charges
funding for capital and infrastructure projects is provided by a combination of revenue sources including operational surplus, rates and service charges, cash-backed reserves, asset sales, borrowings and other asset financing arrangements
the LTFP is developed on the basis that intergenerational equity will be maintained, ie that the full cost of providing services and the use of community assets will be met equitably by all generations of ratepayers who enjoy the benefits of those services or assets. This means that current generations will not be called upon to fully fund the acquisition of assets or services that will also benefit future generations, or that current generations will not enjoy the consumption of services or assets at less than their real cost, thereby leaving an unfunded financial burden (liability) to future generations. If left unchecked the divergence between cost and revenue growth would result in operating deficits. These deficits should NOT be funded by deferring infrastructure maintenance and renewals expenditure but eliminated using cost or service level reductions, or revenue growth
the LTFP and its assumptions will be reviewed annually and amended according to current and forecast financial/economic data.
Shire of Mundaring Long Term Financial Plan 2016-2025 4
Long Term Financial Plan Purpose
The Long Term Financial Plan will seek to answer the questions:
Can we afford what the community wants?
How can we go about achieving these outcomes?
Can we survive the pressures of the future?
What are the opportunities for future income and economic growth?
The LTFP is a decision-making and problem-solving tool. It is not intended that the LTFP be set in concrete – it is a guide for future action. The modelling that occurs as part of the plan will help Council to decide how it can meet the community’s aspirations. It will also provide an opportunity for the Shire to identify financial issues at an earlier stage and gauge the effect of these issues in the longer term.
The LTFP exists to facilitate the delivery of the outcomes expressed in the Strategic Community Plan (SCP) in a financially sustainable and responsible manner.
In addition to acting as a resource plan, the LTFP further endeavours to:
establish a prudent and sound financial framework, combining and integrating financial strategies to achieve a planned outcome;
establish a financial framework encompassing appropriate performance measures against which Council’s strategies, policies and financial performance can be measured; and
ensure that Shire complies with sound financial management principles as required by legislation, and plans for the long-term financial sustainability of Shire.
The LTFP will be revised annually to ensure ongoing alignment with the Strategic Community Plan. The main objectives of the plan for the period 2015/16 to 2024/25 include:
identifying the financial capacity for the delivery of key initiatives arising out of the Strategic Community Plan;
identifying adequate levels of funding to ensure provision of required services at the appropriate service levels;
identifying the financial capacity, through revenue generation, cash / investments and reserves, for the acquisition, renewal and replacement of assets in line with the recommendations arising out of the Asset Management Plan;
maintaining stable and predictable rate increases;
identifying appropriate levels of debt; and
achieving a situation of financial health for the Shire that is sustainable in the long term.
Our progress in achieving our financial objectives will be reviewed annually and thoroughly evaluated as part of the four year review and update of our SCP.
Balancing the Annual Budget
An indication of the financial sustainability of any business is its ability to balance both its annual cash budget as well as its annual operating result (including depreciation and excluding capital grants). The Shire costs are rising faster than its revenue and this challenge impacts both the Shire’s ability to balance its annual budget and its operating result.
As costs are greater than revenue each year, balancing the Shire’s annual budget requires consideration of reducing expenditure and increasing revenues. Each year the Shire maximises its income where possible, however this is limited due to limited rate growth opportunities and issues of affordability and equity in the community, which prevents significant increases to fees and charges.
Shire of Mundaring Long Term Financial Plan 2016-2025 5
While the annual budget must be, and is, balanced each year, it is unsustainable for the Shire to continue a practice of containing expenditure without the understanding there will be direct and indirect reduction in levels of service to the community and further deterioration in condition of assets.
Level of borrowings
Section 6.20 of the Local Government Act 1995 allows the Shire to borrow at any time, for any purpose allowed, at a level determined by the Council. Borrowing to build, renew and upgrade community assets is recognised as a prudent financial strategy when used to fund long-lived assets. Known as the principle of “intergenerational equity”, it spreads the burden of financing assets across generations.
Over the past decade, the Shire has used borrowings to fund major capital works (Administration Building and Depot) borrowing $5.5 million for this work. These works have all been critical to improving the Operations Centre and accommodating employees within the Administration Building to meet Occupational Safety and Health standards, improve Council facilities and provide ease of access to the Shire.
Borrowings of $9.6 million are proposed in 2015/16 to fund the construction of the Mundaring Indoor Recreation facility and build the new Community Hub at Boya Oval.
Limited opportunities to increase revenue
To ensure the Shire’s long term financial sustainability, it is essential that the Shire increases its revenue. However this is constrained due to:
little opportunity for additional rates revenue from limited population growth; and
limited opportunity to generate alternative sources of significant revenue outside of the Investment Property Strategy.
Duplication of services and assets
Each year, Shire of Mundaring provides an extensive range of services and facilities to the community in response to assessed needs and priorities as well as due to our responsibilities under the Local Government Act 1995 and other relevant legislation.
To ensure a reasonable access of services and facilities by the majority of residents, the Shire must duplicate many of these services and facilities. As a result, the Shire manages many more assets per head of population than many other local governments. The $236 million worth of built assets which support the provision of services to the community includes:
sealed roads skate parks
unsealed roads halls and community centres
footpaths bus shelters
bridges litter bins
parks kerbs & gutters
playing courts drainage pits
aquatic centres bushland
walking tracks sportsgrounds
libraries VBFS buildings and vehicles
public toilets cemeteries
visitor information centre waste management facilities
Ability to adequately fund asset maintenance and renewal
Much of the Shire’s assets and facilities are ageing and in need of maintenance, renewal or upgrade, however the Shire has limited funds with which to do this. This is due to the Shire’s costs rising at a faster rate that its revenue for a number of years and the necessity for the Shire to balance its annual cash budget at the expense of its annual operating result which includes depreciation.
The Shire’s Asset Management Plan estimates the condition of assets, both built and natural.
Shire of Mundaring Long Term Financial Plan 2016-2025 6
Strategies for financial sustainability To address our financial challenges, the Shire has developed a 10-year plan which will strengthen our financial capabilities and ensure it:
resources the continued implementation of the SCP
funds future asset maintenance and renewal requirements in accordance with the level identified as affordable by the Asset Management Plans
continues to balance our annual cash budget
improves our annual operating result.
This plan involves the implementation of a number of financial strategies. When implemented together, these strategies will ensure the shire is a better place to live, work and visit in the future.
In considering the likely revenue that will be available to meet these objectives, the Shire has considered the community’s capacity and willingness to pay, by reviewing:
the current level of rates and charges
the potential to reduce the reliance on rates through increased revenues from other sources eg fees and charges, grants
the potential growth or decline in rating revenue from changing demographics makeup
the possible need to increase reliance on rating due to a reduction in revenues from other sources, such as a decline in grants or subsidies.
The financial strategies set out below provide direction and guidance for elected members, the Shire’s management and the community on how the Shire will achieve improved long term financial sustainability.
The Shire will only be able to achieve such a goal through the implementation of all of the strategies.
Financial Strategies
The primary objective of the Shire’s financial planning is to enable the delivery of the Shire’s vision as set out in the Strategic Community Plan while ensuring the Shire’s continued financial sustainability. An analysis of the Shire’s current financial situation and longer term financial forecasts show that there was an unsustainable gap between operating expenditure and revenue that must be addressed.
The Shire cannot continue on a “business as usual” basis. Not addressing this operational deficit would ultimately jeopardise the adequate funding of capital expenditure to maintain and replace existing community assets and the additional capital expenditure identified in the Asset Management Plan. In addition to the annual operating result, the Shire needs to focus on some other key financial parameters.
These include the prudent build up and use of reserve funds, liquidity and unrestricted cash (reflected by a healthy working capital position), borrowings and debt servicing, asset replacement and maintenance, and new Capital project initiatives.
By focusing on these key areas and setting improvement targets for each of them over the period of the CBP, the Shire aims to improve the financial health of the organisation to a desirable level that can be sustained in the long term.
Shire of Mundaring Long Term Financial Plan 2016-2025 7
The key strategies to improve the Shire’s financial sustainability and the actions that need to be implemented are as follows.
Early identification
The LTFP assesses the Shire’s revenue capacity and projects future costs. This provides the Shire with an opportunity for early identification of financial issues and longer term impacts. It also helps the Shire make strategic decisions based on these issues and impacts – with the aim of minimising unexpected events.
This Strategy will be achieved by the Shire proactively using the LTFP to manage and smooth known increases in costs or decreases in revenue to ensure the Shire’s continuing capacity to deliver services and facilities to the community at an affordable and acceptable level.
Balanced budget
The Shire’s strategy is to continue to annually balance the budget through a combination of strategies including the appropriate use of debt, increasing revenue and adjusting of services as outlined below, as well as achieving operating savings through continuous business improvement initiatives.
Annual operating result (including depreciation, excluding capital grants)
The Shire’s strategy is to balance the annual operating result within 10 years (including depreciation, excluding capital grants) to ensure it lives within its means. Once the operating result is balanced, the Shire will start to build operating surpluses.
This will be achieved by:
reviewing and adjusting the data on which the fair value of our assets is based to ensure an accurate projection of depreciation as set out in the Asset Management Plan. Being the key driver of the operating deficit, the expected reduction in depreciation is likely to impact future operating results; and
implementing the strategies outlined below (ie prudent use of debt, increasing revenue, adjusting services and rationalising assets).
Balancing the annual operating result will allow the Shire to reduce the annual deterioration of its assets, and any operating surpluses will then be available to address future backlogs in asset maintenance and renewal.
Manage borrowings responsibly
A key component of this strategy includes discontinuing the current practice of limited borrowings but to use borrowings to fund major capital works projects. The borrowing of $9.6million in 2015/16 will increase debt but will also provide the opportunity to more speedily undertake works and address intergenerational equity for the future. This borrowing decision has been taken in consideration of the Shire’s financial viability in terms of debt servicing and overall debt level. The loan will be progressively repaid over a period of 20 years.
The $9.6million borrowing will lead to an increase in the overall debt for Shire, but will allow funds to be set aside for future capital works by ensuring additional annual funds are moved into the Civic Facilities Reserve. This, together with the anticipated return from the Investment Property Strategy, will minimise the need for large borrowings to progress the replacement of the Mundaring Library in the Mundaring precinct in 2023/24.
In the long term, core capital expenditure related to infrastructure ideally should be funded from surplus funds generated from annual operations and capital grants and contributions and not from loan borrowings.
Increase revenue
The LTFP notes that for long term financial sustainability it is essential that the Shire increases its income. While this is limited due to limited growth opportunities, it can be done through a review of the Shire’s operational costs and other revenue generating initiatives.
Shire of Mundaring Long Term Financial Plan 2016-2025 8
While it is prudent that the Shire maximises all current and future revenue streams to fulfil the community needs, this must be balanced against socio-economic realities and principles of fairness and affordability.
The Corporate Business Plan proposes that a review of the Shire’s existing services be undertaken to identify current service levels across the organisation. Options for savings and efficiencies in order to provide sufficient information to set future service level requirements will be investigated.
Additionally, the Shire’s Investment Property Strategy has a key role in generating an alternative revenue stream for capital projects.
Review Existing Services
This strategy involves implementing ongoing and targeted service reviews and engaging the community on affordable and acceptable levels of service, given that the Shire must live within its means.
This may result in an adjustment to the level of services provided by the Shire to the community, in order to minimise costs and better target resources to priorities based on risk and consequence. This may mean closing some assets but also ensures remaining assets are as high quality as possible.
The services review proposed in the Corporate Business Plan will define the level of “affordable service” at present and over the next 10 years, given projected available revenue.
Through the Integrated Planning and Reporting Framework process, the Shire will discuss with the community the community’s needs, what it values and what it is willing to pay for. This information will guide the Shire in determining the range, quality and level of services that it can provide to the community. Such reviews do not necessarily mean that services will be cut. Rather it could mean an adjustment to service level or an innovation in the way it is delivered.
Funding Allocation Prioritisation Methodology
As there are many competing demands for limited financial and physical resources, the Shire recognises the importance of establishing an enterprise wide prioritisation methodology that enables the effective allocation of those resources.
To ensure statutory compliance, acceptable levels of risk, good stewardship of community assets for all generations, equity and long term financial viability, assessment of funding requests are based on the following key principles, which are then prioritised in the following manner:
activities required to ensure compliance with statutory obligations or standards
risk mitigation activities or projects that are required to reduce extreme or high level risks (determined by using the Shire Risk Assessment Matrix or another agreed risk assessment method) to, as far as practicable, an acceptable level
current operational funding for programs unless the operational need for any of those programs has been superseded
maintenance of existing assets (infrastructure) in a manner that will maximise their useful life and ensure they remain fit for purpose
new programs or assets required to meet demonstrable organisational or community needs, as identified through community and corporate planning activities and Council decisions based on advice of technical/professional staff.
Shire of Mundaring Long Term Financial Plan 2016-2025 9
Projected financial position Summary of Financial Statements
Shire of Mundaring’s financial statements project the impact of its financial sustainability strategies on the revenue it expects to receive over the next 10 years and its expected expenditure requirements. By using these statements, the Shire and its community, can evaluate the Shire’s performance and its financial position as these strategies are implemented.
The statements show that over the next 10 years the Shire will:
improve its operating result and operating surplus ratio
maintain a surplus closing position of the budget
maintain sufficient cash reserves to meet short-term working capital requirements
achieve its Asset Management Plan through the planned asset renewal and maintenance programs
deliver an affordable level of service to a standard that is supported by the community.
The LTFP projections have been prepared in accordance with the Local Government Act 1995 and in a format that conforms to the Local Government (Financial Management) Regulations 1996 and Australian Accounting Standards. This allows projections to feed into the statutory format of the Annual Budget and key performance measures in the LTFP to be compared with Annual Budgets and Annual Financial Reports.
The statements included in this report are set out in detail in Attachment 1 include:
Statement of Comprehensive Income (nature and type)
The statement shows what is expected to happen during the year in terms of revenue, expenses and other adjustments from all activities. It removes all non-cash items and attempts to predict when payments and receipts will actually occur.
No provisions or accruals are included in this statement so that it will give an indication of actual cash or equivalent funds remaining at the end of each year of the LTFP.
Cash Flow Statement
This statement shows projected cash receipts and cash payments over the next 10 years. It is used to assess the Shire’s ability to pay its debts as and when they fall due. The projected cash flow over the next 10 years shows the Shire to be solvent and in a healthy cash flow position. The net cash provided by operating activities shows how much cash is expected to remain after paying for the services provided to the community. This can be used to fund other activities such as capital works and infrastructure.
The information in this statement assists in the assessment of the ability to generate cash flows and meet financial commitments as they fall due, including debt repayments.
It reports on cash transactions only. All accounting adjustments, non-cash accruals and provisions are ignored. The net cash position at the end of each year indicates cash available in the bank to fund future capital projects and various other operating programs.
Rate Setting Statement
The format of the statement varies from that in Annual Budgets. In Annual Budgets, the bottom line of the statement is the amount to be made up from rates. However, where a shortfall results, this indicates that the Council is unable to fund the services proposed at the planned rating levels and may need to defer works or services, increase debt or increase rates even further to cover the cost of planned service provision. In the LTFP the Rate Setting Statement shows the budget surplus/ (deficit) carried forward at the end of each year.
Shire of Mundaring Long Term Financial Plan 2016-2025 10
Statement of Financial Position (Balance Sheet)
The statement is a snap-shot of the expected financial position of the Shire at the end of the financial year. It reports what is expected to be owned (assets) and what is expected to be owed (liabilities). The bottom line “Net Assets” represents the net worth of the Shire. The assets and liabilities are separated into current and non-current. Current means those assets or liabilities which will fall due in the next 12 months. Non-current refers to assets and liabilities that are recoverable or which fall due over a longer period than 12 months. This is a balance sheet in old terminology that represents the expected financial position of the Shire at the end of each year covered by the LTFP.
Equity Statement
The equity statement is another way of looking at the net worth of the Shire, it analyses the various changes that have occurred or are occurring to the equity position over the term of the LTFP.
Assumptions, adjustments and risk assessment The assumptions that underpin this LTFP are set out in Attachment 1 and include assumptions such as revenue growth, level of debt and employment numbers for the next 10 years, and market driven planning assumptions, revenue and expenditure assumptions and adjustments of the LTFP. These assumptions have been tested through a risk assessment process including:
accuracy of projected estimates of expenditure
certainty of revenue streams
scenarios which could impact on revenue and expenditures
risks associated with key projects
reliability of investment returns and borrowing costs.
The LTFP is a planning tool. It is based on many assumptions. It also includes projects and proposals that in some cases:
have been approved by Council and are in progress
have been considered by Council but are yet to receive final approval
have only been considered by Elected Members at a strategy level
have only been considered by Officers,
are operational in nature and based on the continued provision of services and maintenance of Shire assets
infrastructure in accordance with management and other plans.
Any of the assumptions and any of the projects or proposals not already approved could prove to be inaccurate both as to likely requirement, timing and financial estimates or may not come to pass at all. They have, however, been included based on the best available information and knowledge to hand at this time in relation to likely requirement, timing and financial estimates. Adoption of the LTFP by Council does not constitute a commitment or agreement to any of the projects or proposals that have not already been approved or the financial estimates and projections. Annual review and update of the 10 year LTFP will ensure that it remains a relevant and useful document to manage the Shire’s financial affairs into the future. The Shire has considered a variety of options and alternatives to provide a service and chosen the option that is the least risky or the most likely to succeed.
Shire of Mundaring Long Term Financial Plan 2016-2025 11
Capital Works Program The Shire’s 2016-2025 Capital Asset Works Program is set out in Attachment 4. It has been funded from the projected available revenue for asset works established by this LTFP. The program, and the forward projections, has been developed with careful consideration of the optimum time to renew and replace individual assets and also taking into consideration funding constraints. Due to funding constraints, there is a risk that particular assets may fail prior to scheduled renewal/replacement works being affected. In this case, projects may need to be brought forward and others deferred to maintain levels of service acceptable to the community. The Shire also relies on external grants to fund its Capital Asset Works Program. Many of these grants require matching funding from the Shire. If the Shire is unsuccessful in achieving proposed special variations to rates for infrastructure, it will not have sufficient revenue to continue matching such grants. The existence of asset management plans for key infrastructure assets is a necessary predecessor to the Shire’s LTFP to support planning and decision-making processes. This long-term planning for the infrastructure assets allows the Shire to understand the future financial commitments, and to develop strategies that address key strategic issues such as the Shire’s approach to service provision and service levels, its debt borrowing policy and revenue policy - including its rating methodology. The Shire needs to clearly understand what its future commitments are in order to prepare budgets properly
Shire of Mundaring Long Term Financial Plan 2016-2025 12
Financial Performance Monitoring To monitor our performance in approving the Shire’s financial position, seven financial performance indicators will be used. The graphs in Attachment 2 present the projected performance of each of these financial indicators over the next 10 years, assuming the implementation of the key strategies of the LTFP. Several statutory key performance indicators (KPIs) have been prescribed in the Local Government (Financial Management) Regulations 1996 to measure the financial sustainability of local governments.
The LTFP has been assessed against these KPIs and will be compared with KPIs measured from the Annual Budgets and Annual Financial Statements to provide clear targets for the Shire to report its progress to the community each year.
Following is a brief summary of the indicators and how the Shire compares to the targets recommended by the Department of Local Government (DLG):
Operating Surplus Ratio
The Operating Surplus indicator is the primary indicator in measuring long term financial sustainability. This is an indicator of the extent to which operating revenues raised are sufficient to cover all operational expenses only or are available for capital funding purposes or other purposes.
The operating surplus ratio is the operating surplus (deficit) expressed as a percentage of total operating revenue. A positive ratio indicates that surplus revenue is available which may be used to support the funding of capital expenditure or used to offset past or future operating deficits. If the surplus is not required for this purpose in a particular year, it can be held to support future capital expenditure funding as a financial asset, used to offset past deficit funding or, where possible, used to reduce current debt levels.
The ratio target is between 0% and 15% (Advanced Ratio Target > 15%)
Current Ratio
Description: This is a measurement of the Shire’s liquidity and its ability to meet its short term financial obligation out of unrestricted current assets.
The Current Ratio is a measure of short term (unrestricted) liquidity - that is, the ability for the Shire to meet its liabilities (obligations) as, and when, they fall due. Provided Restricted Assets are excluded correctly, it is a very useful indicator of the "true" financial position of the Shire, particularly in the short-term (12 months). As a general rule, when the Current Ratio of a local government is calculated at less than 1 (100%), it indicates a short-term funding issue. However, it also needs to be considered in the context of the overall financial position.
The ratio target is greater than or equal to 1:
Own Source Revenue Coverage Ratio
This is an indicator of measures the Shire’s own-source revenues compared to its total revenues.
The Own Source Revenue Coverage Ratio consists of income derived from rates, annual charges and internally determined fees. The balance of Council’s income derives from grants. This ratio is indicative of a secure income stream that is not subject to outside influence.
A relatively high percentage of own source revenues (max indicator 100%) indicate that a local government is more reliant on recurrent, predictable revenues to fund its activities.
Shire of Mundaring Long Term Financial Plan 2016-2025 13
The Ratio measures the Shire’s dependence on rate revenue to fund operations.
The higher the ratio, the higher the dependency on rates (controllable) and the less dependency on government grants and other funding sources (uncontrollable). Local Governments with a higher rate coverage ratio find it easier to cope with unforeseen funding requirements and have more flexible budget options. This is because they have greater control over their own revenue.
The challenge every local government faces is how to continue to improve this Ratio in the face of ever decreasing alternative funding sources (eg Financial Assistance Grants). If this ratio slips it may indicate that the local government is becoming more reliant on external funding sources, which are becoming less reliable, although large grants or contributions of a once-off nature will affect this ratio.
The ratio target is greater than or equal to 60%.
Debt Service Coverage Ratio
This is an indicator of the Shire’s ability to produce enough cash to cover its debt payments from uncommitted or general purpose funds available for operations.
Local governments with a higher proportion of revenues from rates can also effectively operate at higher Debt Service Ratios as they are more able to generate revenue (via rates increases) to cope with the debt burden. Consequently, the effect of any borrowing increases in any particular year should be considered when formulating funding options for future years as the longer term, cumulative effect of repayments are often ignored.
The ratio target is greater than or equal to 2.
Asset Sustainability Ratio
This is an indicator of the extent to which assets managed by the Shire are being replaced as these reach the end of their useful lives.
This ratio indicates whether the Shire is renewing or replacing existing physical assets at the same rate at which they are wearing out. On occasions, the Shire will accelerate or reduce asset expenditures over time to compensate for prior events, or invest in assets by spending more now so that it costs less in the future to maintain.
If capital expenditure on renewing or replacing assets is at least equal to depreciation on average over time, then the Shire is ensuring the value of its existing stock of physical assets is maintained. If capital expenditure on existing assets is less than depreciation then, unless the Shire’s overall asset stock is relatively new, it is likely that it is under spending on renewal or replacement. This is likely to result in additional maintenance costs for assets that have exceeded their useful life that exceed the costs of renewal and replacement. This situation could progressively undermine a local government’s financial sustainability as it is confronted with failed assets and significant renewal and replacement costs that cannot be accommodated without sudden large rate increases.
The ratio expresses net capital expenditure on renewal and replacement of existing assets as a percentage of depreciation costs. This measure assists in identifying the potential decline or improvement in asset condition and standards. A percentage less than 100 on an ongoing basis indicates that capital expenditure levels are not being optimised so as to minimise whole of life cycle costs of assets or that assets may be deteriorating at a greater rate than spending on their renewal or replacement.
Local governments should be replacing or renewing assets at the appropriate times. Achievement of the asset sustainability ratio target means that the Shire is reasonably preserving the stock of existing assets because renewal or replacement activity approximately matches the consumption of its asset stock for the period.
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A ratio greater than 110% indicates that the Shire may be over investing in renewal and replacement of its asset base. A ratio of less than 90% indicates that the Shire may be under investing in renewal and replacement of its asset base.
The ratio target is 90% to 105%.
Asset Consumption Ratio
This ratio highlights the aged condition of the Shire’s physical asset.
The Asset Consumption Ratio expresses the total carrying value of depreciable assets as a percentage of the total reported value of depreciable assets before accumulated depreciation. This ratio shows the written down current value of the Shire’s depreciable assets relative to their ‘as new’ value in up to date prices. This ratio seeks to highlight the aged condition of the Shire’s stock of physical assets. If a local government is responsibly maintaining and renewing and replacing its assets in accordance it asset management plan, then the fact that the Asset Consumption Ratio may be relatively low and/or declining should not be a cause for concern, providing it is operating sustainability.
The ratio target is 50% to 75%.
Asset Renewal Funding Ratio
This is a measurement of the Shire’s liquidity and its ability to meet its short term financial obligation out of unrestricted current assets.
The Ratio is a measure of the ability of the Shire to fund its projected asset renewals and replacements in the future. The LTFP makes annual provisions to renew assets where their condition has degraded beyond an objective threshold. This requirement will vary from year by year, potentially creating different short term and long term renewal funding needs.
A ratio of between 95% and 105% indicates that the Shire’s LTFP makes adequate provision to maintain existing levels of service and renew or replace assets. The 95% – 105% measurement is a suitable target if the Asset Sustainability Ratio falls within the 90% to 100% target and the Asset Consumption Ratio falls within the target range of 50% to 75%. A ratio between 50% and 75% indicates that the Shire may not be making adequate provision for the future renewal or replacement of its asset base.
The ratio target is between 95% and 105%.
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Sensitivity Analysis & Scenario Modelling In developing this LTFP sensitivity analyses was undertaken on the key revenue and expenditure assumptions. This work is summarised in Attachment 3.
In addition, the results of the sensitivity analysis were modelled to assess their impact on the Shire’s operating result
Conclusion The 2015/16-2024/25 LTFP represents a landmark initiative in the Shire’s journey towards financial sustainability. To support the journey, this LTFP includes key financial sustainability strategies. These strategies form the backbone of the plan. Implemented together, they will drive the improvement of the Shire’s financial position so that:
by 2019/20 a surplus operating result has been achieved (including depreciation)
the Budget remains in surplus throughout the life of the plan
the Shire has been able to resource implementation of its Asset Management Plans so that agreed affordable levels of asset service provision have been achieved
the Shire has been able to effectively resource its response to Community Strategic Plan, thus ensuring the ongoing provision of quality services and facilities that enhance wellbeing and quality of life.
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Attachment 1- Statements, assumptions and indicators
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
INCOME: REVENUES FROM ORDINARY ACTIVITIES
25,009,786 26,510,373 28,100,995 29,787,055 31,574,278 33,468,735 35,476,859 37,605,471 39,861,799 42,253,507
Rates Growth - 132,552 140,505 148,935 157,871 167,344 177,384 188,027 199,309 211,268
5,630,261 5,044,772 5,038,525 4,984,079 5,133,601 5,287,609 5,446,237 5,609,624 5,777,913 5,951,250
11,332,521 11,899,147 12,494,104 13,118,810 13,643,562 14,052,869 14,474,455 14,908,689 15,355,949 15,816,628
980,000 1,180,000 1,055,000 1,155,000 1,255,000 1,355,000 1,445,000 1,635,000 1,840,000 1,840,000
3,290,687 3,356,501 3,423,631 3,492,104 3,561,946 3,633,185 3,705,848 3,779,965 3,855,564 3,932,676
46,243,255 48,123,345 50,252,761 52,685,982 55,326,258 57,964,741 60,725,784 63,726,776 66,890,535 70,005,328
EXPENDITURE: EXPENSES FROM ORDINARY ACTIVITIES
(18,603,742) (19,254,873) (19,928,793) (20,626,301) (21,554,485) (22,524,436) (23,538,036) (24,597,248) (25,704,124) (26,860,809)
(18,196,176) (18,639,824) (18,709,734) (18,387,734) (19,059,923) (19,864,425) (20,372,416) (20,552,629) (21,551,947) (21,853,901)
(1,384,400) (1,536,623) (1,635,504) (1,727,721) (1,827,453) (1,931,588) (2,041,569) (2,157,718) (2,280,379) (2,409,911)
(8,230,604) (8,682,279) (8,523,963) (8,326,653) (8,121,410) (7,934,150) (7,799,015) (7,699,631) (7,809,732) (7,913,018)
(580,395) (835,167) (802,574) (767,822) (730,767) (691,256) (649,124) (604,198) (556,290) (505,200)
(890,488) (908,298) (926,464) (944,993) (963,893) (983,171) (1,002,834) (1,022,891) (1,043,349) (1,064,216)
(2,681,830) (2,735,467) (2,790,176) (2,845,979) (2,902,899) (2,960,957) (3,020,176) (3,080,580) (3,142,191) (3,205,035)
(50,567,635) (52,592,530) (53,317,208) (53,627,203) (55,160,829) (56,889,983) (58,423,171) (59,714,894) (62,088,011) (63,812,090)
(4,324,380) (4,469,185) (3,064,447) (941,221) 165,429 1,074,758 2,302,613 4,011,882 4,802,524 6,193,239
5,387,174 2,994,939 867,506 893,532 920,338 1,098,653 976,386 1,005,678 1,035,848 1,066,923
1,330,000 - - - - - - - - -
(63,636) - - - - - - - - -
6,653,538 2,994,939 867,506 893,532 920,338 1,098,653 976,386 1,005,678 1,035,848 1,066,923
2,329,158 (1,474,245) (2,196,940) (47,689) 1,085,767 2,173,412 3,278,999 5,017,560 5,838,372 7,260,162
- - - - - - - - - -
Total Other Comprehensive Income - - - - - - - - - -
TOTAL COMPREHENSIVE INCOME 2,329,158 (1,474,245) (2,196,940) (47,689) 1,085,767 2,173,412 3,278,999 5,017,560 5,838,372 7,260,162
Other Comprehensive Income
Changes in Valuation of non-current assets
Operating Grants, Subsidies & Contributions
Interest Earnings
Other Revenue
Total Revenue
Employee Costs
Fees & Charges
Shire of Mundaring Long Term Financial Plan 2016-2025
Statement of Comprehensive Income by Nature and Type
Rates
Profit on Asset Disposals
Depreciation
Interest Expenses
Insurance
Other Expenditure
Loss on Asset Disposals
NET RESULT
Materials & Contracts
Utilities
Sub-total
Sub-total
Total Expenditure
Non-Operating Grants, Subsidies & Contributions
Shire of Mundaring Long Term Financial Plan 2016-2025 17
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
25,009,786 26,642,925 28,241,500 29,935,990 31,732,150 33,636,079 35,654,244 37,793,498 40,061,108 42,464,775
5,630,261 5,044,772 5,038,525 4,984,079 5,133,601 5,287,609 5,446,237 5,609,624 5,777,913 5,951,250
11,332,521 11,899,147 12,494,104 13,118,810 13,643,562 14,052,869 14,474,455 14,908,689 15,355,949 15,816,628
980,000 1,180,000 1,055,000 1,155,000 1,255,000 1,355,000 1,445,000 1,635,000 1,840,000 1,840,000
Goods and Services Tax 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000 1,700,000
3,290,687 3,356,501 3,423,631 3,492,104 3,561,946 3,633,185 3,705,848 3,779,965 3,855,564 3,932,676
47,943,255 49,823,345 51,952,761 54,385,982 57,026,258 59,664,741 62,425,784 65,426,776 68,590,535 71,705,328
(18,603,742) (19,254,873) (19,928,793) (20,626,301) (21,554,485) (22,524,436) (23,538,036) (24,597,248) (25,704,124) (26,860,809)
(18,196,176) (18,639,824) (18,709,734) (18,387,734) (19,059,923) (19,864,425) (20,372,416) (20,552,629) (21,551,947) (21,853,901)
(1,384,400) (1,536,623) (1,635,504) (1,727,721) (1,827,453) (1,931,588) (2,041,569) (2,157,718) (2,280,379) (2,409,911)
(890,488) (908,298) (926,464) (944,993) (963,893) (983,171) (1,002,834) (1,022,891) (1,043,349) (1,064,216)
(580,395) (835,167) (802,574) (767,822) (730,767) (691,256) (649,124) (604,198) (556,290) (505,200)
Goods and Services Tax (1,700,000) (1,700,000) (1,700,000) (1,700,000) (1,700,000) (1,700,000) (1,700,000) (1,700,000) (1,700,000) (1,700,000)
(2,681,830) (2,735,467) (2,790,176) (2,845,979) (2,902,899) (2,960,957) (3,020,176) (3,080,580) (3,142,191) (3,205,035)
(44,037,031) (45,610,251) (46,493,244) (47,000,550) (48,739,419) (50,655,833) (52,324,156) (53,715,263) (55,978,279) (57,599,072)
3,906,224 4,213,094 5,459,517 7,385,432 8,286,839 9,008,908 10,101,628 11,711,513 12,612,256 14,106,256
(9,726,397) (14,327,581) (2,674,064) (2,340,263) (1,832,504) (1,675,931) (2,192,621) (2,344,365) (6,287,037) (5,991,986)
(7,611,854) (3,889,888) (4,060,888) (4,214,988) (4,284,388) (4,496,088) (4,862,888) (4,571,288) (4,527,288) (4,610,788)
5,387,174 2,994,939 867,506 893,532 920,338 1,098,653 976,386 1,005,678 1,035,848 1,066,923
7,827,509 579,599 2,626,594 713,980 422,871 446,784 552,925 481,012 536,656 498,603
(4,123,568) (14,642,931) (3,240,852) (4,947,739) (4,773,683) (4,626,582) (5,526,198) (5,428,963) (9,241,821) (9,037,248)
(341,075) (495,650) (528,244) (562,996) (600,051) (639,562) (681,693) (726,619) (774,528) (825,617)
9,600,000 - - - - - - - - -
9,258,925 (495,650) (528,244) (562,996) (600,051) (639,562) (681,693) (726,619) (774,528) (825,617)
9,041,581 (10,925,487) 1,690,421 1,874,697 2,913,105 3,742,764 3,893,738 5,555,930 2,595,907 4,243,392
17,926,611 26,968,192 16,042,706 17,733,127 19,607,824 22,520,929 26,263,694 30,157,431 35,713,362 38,309,269
26,968,192 16,042,706 17,733,127 19,607,824 22,520,929 26,263,694 30,157,431 35,713,362 38,309,269 42,552,661
PAYMENTS
Payments for Purchase of Property, Plant & Equipment
Payments for Construction of Infrastructure
Repayment of Debentures
Proceeds from New Debentures
Grants / Contributions for the Development of Assets
CASH FLOWS FROM INVESTING ACTIVITIES
NET INCREASE (DECREASE) IN CASH HELD
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Sale of Non-Current Assets
Shire of Mundaring Long Term Financial Plan 2016-2025
Statement of Cash Flows
Rates
CASH FLOWS FROM OPERATING ACTIVITIES
RECEIPTS
Operating Grants, Subsidies & Contributions
Other Revenue
Insurance
Interest
Other Expenditure
Sub-total
Employee Costs (Operating Only)
Fees & Charges
Interest Earnings
Cash at the End of Year
Materials & Contracts
Utilities (gas, electricity, water, etc.)
Net Cash Provided by (Used in) Operating Activities
Net Cash Provided by (Used in) Financing Activities
Sub-total
Net Cash Provided by (Used in) Investing Activities
Cash at Beginning of Year
Shire of Mundaring Long Term Financial Plan 2016-2025 18
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
26,968,192 16,042,706 17,733,127 19,607,824 22,520,929 26,263,694 30,157,431 35,713,362 38,309,269 42,552,661
1,345,079 1,345,079 1,345,079 1,345,079 1,345,079 1,345,079 1,345,079 1,345,079 1,345,079 1,345,079
101,226 101,226 101,226 101,226 101,226 101,226 101,226 101,226 101,226 101,226
28,414,497 17,489,011 19,179,432 21,054,129 23,967,234 27,709,999 31,603,736 37,159,667 39,755,574 43,998,966
743,832 743,832 743,832 743,832 743,832 743,832 743,832 743,832 743,832 743,832
15,138,568 15,138,568 15,138,568 15,138,568 15,138,568 15,138,568 15,138,568 15,138,568 15,138,568 15,138,568
78,510,709 87,961,077 83,857,993 81,524,557 79,176,489 76,835,925 75,049,709 73,595,994 75,923,790 77,896,305
157,497,402
157,002,625 156,690,104 156,538,158 156,458,836 156,590,485
157,080,270 157,268,996 157,409,136 157,627,774
251,890,511
260,846,102 256,430,497 253,945,115 251,517,725 249,308,811
248,012,379 246,747,389 249,215,326 251,406,479
280,305,008
278,335,113 275,609,929 274,999,244 275,484,959 277,018,809
279,616,116 283,907,056 288,970,900 295,405,445
3,335,857 3,335,857 3,335,857 3,335,857 3,335,857 3,335,857 3,335,857 3,335,857 3,335,857 3,335,857
495,650 528,244 562,996 600,051 639,562 681,693 726,619 774,528 825,617 876,707
2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776
6,477,283 6,509,877 6,544,629 6,581,684 6,621,195 6,663,326 6,708,252 6,756,161 6,807,250 6,858,340
13,109,912 12,581,668 12,018,672 11,418,622 10,779,060 10,097,367 9,370,748 8,596,220 7,770,603 6,893,897
389,802 389,802 389,802 389,802 389,802 389,802 389,802 389,802 389,802 389,802
13,499,714 12,971,470 12,408,474 11,808,424 11,168,862 10,487,169 9,760,550 8,986,022 8,160,405 7,283,699
19,976,997 19,481,347 18,953,103 18,390,107 17,790,057 17,150,495 16,468,802 15,742,183 14,967,655 14,142,038
260,328,011
258,853,766 256,656,826 256,609,136 257,694,903 259,868,314
263,147,314 268,164,873 274,003,245 281,263,407
TOTAL LIABILITIES
NET ASSETS
NON-CURRENT LIABILITIES
Long Term Borrowings
Provisions
Total Current Liabilities
Current Portion of Long Term Borrowings
TOTAL ASSETS
Provisions
Total Non-Current Liabilities
CURRENT LIABILITIES
Payables
Inventories
Receivables
NON-CURRENT ASSETS
Receivables
Total Non-Current Assets
LIABILITIES
Total Current Assets
Interest in Joint Venture -EMRC
Property, Plant and Equipment
Infrastructure
Shire of Mundaring Long Term Financial Plan 2016-2025 Statement of Financial Postition
Cash and Cash Equivalents
ASSETS
CURRENT ASSETS
Shire of Mundaring Long Term Financial Plan 2016-2025 19
2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
NET CURRENT ASSETS
17,926,611 26,968,192 16,042,706 17,733,127 19,607,824 22,520,929 26,263,694 30,157,431 35,713,362 38,309,269 42,552,661
1,538,000 1,538,000 1,538,000 1,538,000 1,538,000 1,538,000 1,538,000 1,538,000 1,538,000 1,538,000 1,538,000
115,733 115,733 115,733 115,733 115,733 115,733 115,733 115,733 115,733 115,733 115,733
19,580,344 28,621,925 17,696,439 19,386,860 21,261,557 24,174,662 27,917,427 31,811,164 37,367,095 39,963,002 44,206,394
1,140,856 1,140,856 1,140,856 1,140,856 1,140,856 1,140,856 1,140,856 1,140,856 1,140,856 1,140,856 1,140,856
213,366 495,650 528,244 562,996 600,051 639,562 681,693 726,619 774,528 825,617 876,707
2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776 2,645,776
3,999,998 4,282,282 4,314,876 4,349,628 4,386,683 4,426,194 4,468,325 4,513,251 4,561,160 4,612,249 4,663,339
15,580,346 24,339,643 13,381,563 15,037,232 16,874,874 19,748,468 23,449,102 27,297,913 32,805,935 35,350,753 39,543,055
(10,752,618) (23,061,452) (12,563,446) (15,314,808) (16,913,627) (19,726,944) (23,488,949) (27,114,055) (31,976,709) (34,182,204) (38,121,351)
213,366 495,650 528,244 562,996 600,051 639,562 681,693 726,619 774,528 825,617 876,707
5,041,094 1,773,841 1,346,361 285,420 561,298 661,086 641,846 910,477 1,603,754 1,994,166 2,298,411
Shire of Mundaring Long Term Financial Plan 2016-2025 Net Current Asset Postition
LESS: Restricted Reserves
ADD: Current Long Term Borrowings
OPENING/CLOSING FUNDS
Current Portion of Long Term Borrowings
Provisions
Total Current Liabilities
NET CURRENT ASSETS
Total Current Assets
CURRENT LIABILITIES
Payables
CURRENT ASSETS
Cash and Cash Equivalents
Receivables
Inventories
Shire of Mundaring Long Term Financial Plan 2016-2025 20
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
134,667,309 124,687,633 133,711,394 128,763,092 127,116,583 125,389,033 123,800,439 123,454,332
123,609,238 127,242,115
(12,308,834) 10,498,006 (2,751,362) (1,598,819) (2,813,317) (3,762,005) (3,625,106) (4,862,654) (2,205,495) (3,939,147)
2,329,158 (1,474,245) (2,196,940) (47,689) 1,085,767 2,173,412 3,278,999 5,017,560 5,838,372 7,260,162
124,687,633 133,711,394 128,763,092 127,116,583 125,389,033 123,800,439 123,454,332 123,609,238
127,242,115 130,563,130
10,752,618 23,061,452 12,563,446 15,314,808 16,913,627 19,726,944 23,488,949 27,114,055 31,976,709 34,182,204
12,308,834 (10,498,006) 2,751,362 1,598,819 2,813,317 3,762,005 3,625,106 4,862,654 2,205,495 3,939,147
23,061,452 12,563,446 15,314,808 16,913,627 19,726,944 23,488,949 27,114,055 31,976,709 34,182,204 38,121,351
112,578,926 112,578,926 112,578,926 112,578,926 112,578,926 112,578,926 112,578,926 112,578,926
112,578,926 112,578,926
- - - - - - - - - -
112,578,926 112,578,926 112,578,926 112,578,926 112,578,926 112,578,926 112,578,926 112,578,926
112,578,926 112,578,926
260,328,011 258,853,766 256,656,826 256,609,136 257,694,903 259,868,314 263,147,313 268,164,873
274,003,245 281,263,407
Net Assets as Balance Sheet 260,328,011 258,853,766 256,656,826 256,609,136 257,694,903 259,868,314 263,147,314 268,164,873
274,003,245 281,263,407
Balance 30 June
Total Other Comprehensive Income
Balance 30 June
TOTAL EQUITY
ASSET REVALUATION RESERVE
Balance 1 July
CASH BACKED RESERVES
Balance 1 July
RETAINED SURPLUS
Balance 1 July
Net Result
Balance 30 June
Transfer from / (to) Reserve
Shire of Mundaring Long Term Financial Plan 2016-2025
Statement of Changes in Equity
EQUITY
Transfer (from) / to Reserve
Balance 30 June
Shire of Mundaring Long Term Financial Plan 2016-2025 21
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
Rate Levies (Under adopted assumptions) 25,009,786 26,642,925 28,241,500 29,935,990 31,732,150 33,636,079 35,654,244 37,793,498 40,061,108 42,464,775
27,887,007 24,475,359 22,878,767 23,643,523 24,514,446 25,427,316 26,047,926 26,938,956 27,865,275 28,607,477
52,896,793 51,118,284 51,120,267 53,579,514 56,246,596 59,063,394 61,702,170 64,732,454 67,926,383 71,072,252
(50,567,635) (52,592,530) (53,317,208) (53,627,203) (55,160,829) (56,889,983) (58,423,171) (59,714,894)
(62,088,011) (63,812,090)
2,329,158 (1,474,245) (2,196,940) (47,689) 1,085,767 2,173,412 3,278,999 5,017,560 5,838,372 7,260,162
(1,266,364) - - - - - - - - -
8,230,604 8,682,279 8,523,963 8,326,653 8,121,410 7,934,150 7,799,015 7,699,631 7,809,732 7,913,018
6,964,240 8,682,279 8,523,963 8,326,653 8,121,410 7,934,150 7,799,015 7,699,631 7,809,732 7,913,018
(8,706,000) (12,640,000) (936,000) (677,000) (688,000) (700,000) (762,000) (1,124,000) (4,724,000) (4,674,000)
(7,611,854) (3,889,888) (4,060,888) (4,214,988) (4,284,388) (4,496,088) (4,862,888) (4,571,288) (4,527,288) (4,610,788)
Purchase Plant and Equipment (894,597) (1,637,781) (1,687,264) (1,611,463) (1,075,704) (920,131) (1,374,821) (1,164,565) (1,507,237) (1,262,186)
Purchase Furniture and Equipment (125,800) (49,800) (50,800) (51,800) (68,800) (55,800) (55,800) (55,800) (55,800) (55,800)
Proceeds Disposal of Assets 7,827,509 579,599 2,626,594 713,980 422,871 446,784 552,925 481,012 536,656 498,603
Repayment of Debentures (341,075) (495,650) (528,244) (562,996) (600,051) (639,562) (681,693) (726,619) (774,528) (825,617)
Proceeds from New Debentures 9,600,000 - - - - - - - - -
Transfers to Reserves (26,211,000) (2,665,819) (4,125,819) (2,875,819) (3,940,819) (4,575,819) (5,165,819) (6,355,819) (7,560,819) (9,060,819)
Transfers from Reserves 13,902,166 13,163,825 1,374,457 1,277,000 1,127,502 813,814 1,540,713 1,493,165 5,355,324 5,121,672
(12,560,651) (7,635,514) (7,387,964) (8,003,086) (9,107,389) (10,126,802) (10,809,383) (12,023,914)
(13,257,692) (14,868,935)
5,041,094 1,773,841 1,346,361 285,420 561,298 661,086 641,846 910,477 1,603,754 1,994,166
1,773,841 1,346,361 285,420 561,298 661,086 641,846 910,477 1,603,754 1,994,166 2,298,411
Other Revenue
EXPENSES
(Profit)/Loss on Asset Disposals
NON CASH ITEMS
All Operating Expenses
Net Cash From Investing Activities
Revenues Sub-total
CAPITAL EXPENDITURE AND REVENUE
Net Operating Profit/(Loss)
Sub-total
ESTIMATED SURPLUS/(DEFICIT) JUNE 30 C/FWD
ESTIMATED SURPLUS/(DEFICIT) JULY 1 B/FWD
Depreciation on Assets
Infrastructure Assets
Shire of Mundaring Long Term Financial Plan 2016-2025
Rate Setting Statement
REVENUES
Purchase Land and Buildings
Shire of Mundaring Long Term Financial Plan 2016-2025 22
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
LAND AND BUILDINGS
Purchase New - (280,000) - - - - - - - -
Renewal & replacement of Buildings (1,726,000) (7,555,000) (316,000) (377,000) (388,000) (400,000) (462,000) (424,000) (424,000) (374,000)
New/Upgrade Buildings (6,980,000) (4,805,000) (620,000) (300,000) (300,000) (300,000) (300,000) (700,000) (4,300,000) (4,300,000)
Total Land and Buildings (8,706,000) (12,640,000) (936,000) (677,000) (688,000) (700,000) (762,000) (1,124,000) (4,724,000) (4,674,000)
Proceeds from Sale of Land 7,530,000 - 1,800,000 - - - - - - -
Book Value Assets Sold 6,200,000 - 1,800,000 - - - - - - -
Profit / (Loss) on Sale 1,330,000 - - - - - - - - -
PLANT AND EQUIPMENT
Existing Fleet (856,597) (1,637,781) (1,687,264) (1,611,463) (1,075,704) (920,131) (1,374,821) (1,164,565) (1,507,237) (1,262,186)
Additional Vehicles (38,000) - - - - - - - - -
Total Motor Vehicle Purchases (894,597) (1,637,781) (1,687,264) (1,611,463) (1,075,704) (920,131) (1,374,821) (1,164,565) (1,507,237) (1,262,186)
Proceeds of Sale 297,509 579,599 826,594 713,980 422,871 446,784 552,925 481,012 536,656 498,603
Book Value Assets Sold 361,145 579,599 826,594 713,980 422,871 446,784 552,925 481,012 536,656 498,603
Profit / (Loss) on Sale (63,636) - - - - - - - - -
FURNITURE AND EQUIPMENT
Replacement (90,500) (20,500) (20,500) (20,500) (35,500) (20,500) (20,500) (20,500) (20,500) (20,500)
New/Upgrade (35,300) (29,300) (30,300) (31,300) (33,300) (35,300) (35,300) (35,300) (35,300) (35,300)
(125,800) (49,800) (50,800) (51,800) (68,800) (55,800) (55,800) (55,800) (55,800) (55,800)
INFRASTRUCTURE
Renewal (4,289,414) (3,175,888) (3,284,888) (3,376,488) (3,433,388) (3,632,088) (3,985,388) (3,679,788) (3,620,288) (3,703,788)
New/Upgrade (3,322,440) (714,000) (776,000) (838,500) (851,000) (864,000) (877,500) (891,500) (907,000) (907,000)
Total Infrastructure (7,611,854) (3,889,888) (4,060,888) (4,214,988) (4,284,388) (4,496,088) (4,862,888) (4,571,288) (4,527,288) (4,610,788)
CAPITAL WORKS TOTAL (17,338,251) (18,217,469) (6,734,952) (6,555,251) (6,116,892) (6,172,019) (7,055,509) (6,915,653) (10,814,325) (10,602,774)
Shire of Mundaring Long Term Financial Plan 2016-2025 Ten Year Capital Works Program
Shire of Mundaring Long Term Financial Plan 2016-2025 23
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
Council Loans
Opening Loan Liability 4,346,637 13,605,562 13,109,912 12,581,668 12,018,672 11,418,622 10,779,060 10,097,367 9,370,748 8,596,220
New Loans 9,600,000 0 0 0 0 0 0 0 0 0
Principal Paid (341,075) (495,650) (528,244) (562,996) (600,051) (639,562) (681,693) (726,619) (774,528) (825,617)
Closing Loan Liability 13,605,562 13,109,912 12,581,668 12,018,672 11,418,622 10,779,060 10,097,367 9,370,748 8,596,220 7,770,603
Interest Paid (580,395) (835,167) (802,574) (767,822) (730,767) (691,256) (649,124) (604,198) (556,290) (505,200)
Non-Current Loan Liability 13,109,912 12,581,668 12,018,672 11,418,622 10,779,060 10,097,367 9,370,748 8,596,220 7,770,603 6,893,897
Shire of Mundaring Long Term Financial Plan 2016-2025
Loan Repayment Schedule (compiled from amortisation schedules)
Shire of Mundaring Long Term Financial Plan 2016-2025 24
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
LAND AND BUILDINGS
Book Value of Land 32,519,602
Land Disposed (6,200,000) - (1,800,000) - - - - - - -
Total Land 26,319,602 26,319,602 24,519,602 24,519,602 24,519,602 24,519,602 24,519,602 24,519,602 24,519,602 24,519,602
Buildings
Book Value of Buildings 38,570,604
Buildings Acquired 8,706,000 12,640,000 936,000 677,000 688,000 700,000 762,000 1,124,000 4,724,000 4,674,000
Total Buildings 47,276,604 57,081,315 55,163,249 53,082,087 51,115,982 49,260,183 47,559,174 46,305,215 48,713,955 50,952,257
Depreciation (2,835,289) (2,854,066) (2,758,162) (2,654,104) (2,555,799) (2,463,009) (2,377,959) (2,315,261) (2,435,698) (2,547,613)
Book Value of Buildings 44,441,315 54,227,249 52,405,087 50,427,982 48,560,183 46,797,174 45,181,215 43,989,955 46,278,257 48,404,644
PLANT AND EQUIPMENT
Existing Plant 7,129,035
Plant & Equipment Acquisition 894,597 1,637,781 1,687,264 1,611,463 1,075,704 920,131 1,374,821 1,164,565 1,507,237 1,262,186
Plant & Equipment Disposal (361,145) (579,599) (826,594) (713,980) (422,871) (446,784) (552,925) (481,012) (536,656) (498,603)
Total Plant & Equipment 7,662,487 7,964,850 7,512,175 7,135,485 6,590,883 5,963,327 5,773,715 5,498,599 5,551,634 5,408,323
Depreciation (755,819) (1,313,345) (1,274,173) (1,197,435) (1,100,903) (1,011,508) (958,669) (917,546) (906,894) (896,892)
Book Value of Motor Vehicles, Plant & Equipment 6,906,668 6,651,505 6,238,002 5,938,050 5,489,980 4,951,819 4,815,046 4,581,053 4,644,740 4,511,431
FURNITURE AND EQUIPMENT
Existing Furniture & Equipment 879,887
Furniture and Equipment Acquired 125,800 49,800 50,800 51,800 68,800 55,800 55,800 55,800 55,800 55,800
Total Furniture & Equipment 1,005,687 892,924 813,520 747,102 707,722 662,524 623,130 589,646 561,184 536,991
Depreciation (162,563) (130,204) (118,218) (108,180) (100,998) (95,194) (89,285) (84,262) (79,993) (76,364)
Book Value of Furniture & Equipment 843,124 762,720 695,302 638,922 606,724 567,330 533,846 505,384 481,191 460,628
TOTAL PROPERTY PLANT AND EQUIPMENT
New Property Plant and Equipment 3,165,252 13,747,982 47,470 1,626,283 1,409,633 1,229,147 1,639,696 1,863,353 5,750,381 5,493,383
Total 82,264,380 92,258,691 88,008,547 85,484,276 82,934,190 80,405,636 78,475,621 76,913,062 79,346,375 81,417,173
Depreciation (3,753,671) (4,297,614) (4,150,554) (3,959,719) (3,757,701) (3,569,710) (3,425,912) (3,317,068) (3,422,584) (3,520,868)
Book Value of Total Property Plant and Equipment 78,510,709 87,961,077 83,857,993 81,524,557 79,176,489 76,835,925 75,049,709 73,595,994 75,923,790 77,896,305
INFRASTRUCTURE (ALL)
Existing Infrastructure 154,362,481
New Infrastructure Developed 7,611,854 3,889,888 4,060,888 4,214,988 4,284,388 4,496,088 4,862,888 4,571,288 4,527,288 4,610,788
Total Infrastructure 161,974,335 161,387,290 161,063,513 160,905,092 160,822,546 160,954,924 161,453,373 161,651,558 161,796,284 162,019,924
Depreciation (4,476,933) (4,384,665) (4,373,409) (4,366,934) (4,363,710) (4,364,439) (4,373,103) (4,382,563) (4,387,148) (4,392,150)
Book Value Infrastructure 157,497,402 157,002,625 156,690,104 156,538,158 156,458,836 156,590,485 157,080,270 157,268,996 157,409,136 157,627,774
Total Assets 236,008,111 244,963,702 240,548,097 238,062,715 235,635,325 233,426,411 232,129,979 230,864,989 233,332,926 235,524,079
Total Depreciation (8,230,604) (8,682,279) (8,523,963) (8,326,653) (8,121,410) (7,934,150) (7,799,015) (7,699,631) (7,809,732) (7,913,018)
Depreciation on New Assets (642,064) (979,181) (1,037,800) (1,109,102) (1,187,377) (1,246,730) (1,174,142) (1,037,115) (1,087,085)
Shire of Mundaring Long Term Financial Plan 2016-2025Fixed Assets and Depreciation
Shire of Mundaring Long Term Financial Plan 2016-2025 25
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
PLANT RESERVE
324,905 716,008 439,907 350,993 220,970 331,975 626,408 581,580 675,048 485,483
Transfer to Reserve 770,191 782,080 771,757 767,459 763,839 767,780 777,068 777,020 781,016 772,830
(379,088) (1,058,182) (860,670) (897,483) (652,833) (473,347) (821,896) (683,553) (970,581) (763,583)
716,008 439,907 350,993 220,970 331,975 626,408 581,580 675,048 485,483 494,730
CIVIC FACILITIES RESERVE
1,075,187 11,573,395 1,031,504 801,414 1,078,130 2,385,775 4,260,034 6,314,562 9,477,249 10,187,784
Transfer to Reserve 16,596,962 421,554 36,947 526,165 1,538,246 2,084,658 2,643,277 3,728,231 4,851,210 6,353,182
(6,098,755) (10,963,445) (267,036) (249,449) (230,601) (210,399) (588,749) (565,544) (4,140,675) (4,114,021)
11,573,395 1,031,504 801,414 1,078,130 2,385,775 4,260,034 6,314,562 9,477,249 10,187,784 12,426,945
CAPITAL INVESTMENT RESERVE
3,720,684 4,883,197 5,061,065 7,042,343 7,272,262 7,530,241 7,797,448 8,059,698 8,351,005 8,660,478
Transfer to Reserve 7,692,513 177,868 1,981,278 229,919 257,979 267,207 262,250 291,307 309,473 300,234
(6,530,000) - - - - - - - - -
4,883,197 5,061,065 7,042,343 7,272,262 7,530,241 7,797,448 8,059,698 8,351,005 8,660,478 8,960,712
CAPITAL INCOME RESERVE
2,075,091 2,445,473 2,908,418 3,431,909 4,079,954 4,760,688 5,465,619 6,185,443 6,945,007 7,738,377
Transfer to Reserve 526,636 575,075 640,174 648,045 680,734 704,930 719,824 759,564 793,370 804,268
(156,255) (112,130) (116,683) - - - - - - -
2,445,473 2,908,418 3,431,909 4,079,954 4,760,688 5,465,619 6,185,443 6,945,007 7,738,377 8,542,644
GRAVEL REHABILTATION RESERVE
102,179 45,642 100,305 156,897 215,020 161,648 220,383 280,796 229,945 177,466
Transfer to Reserve 93,463 90,662 92,593 94,122 96,628 94,736 96,412 99,149 97,521 95,152
(150,000) (36,000) (36,000) (36,000) (150,000) (36,000) (36,000) (150,000) (150,000) (150,000)
45,642 100,305 156,897 215,020 161,648 220,383 280,796 229,945 177,466 122,618
INFORMATION TECHNOLOGY RESERVE
807,707 874,686 938,246 1,003,552 1,068,016 1,137,603 1,209,671 1,282,055 1,360,093 1,442,196
Transfer to Reserve 75,279 71,860 73,606 72,764 77,887 80,367 80,685 86,338 90,403 89,997
(8,300) (8,300) (8,300) (8,300) (8,300) (8,300) (8,300) (8,300) (8,300) (8,300)
874,686 938,246 1,003,552 1,068,016 1,137,603 1,209,671 1,282,055 1,360,093 1,442,196 1,523,893
LSL RESERVE
180,587 456,707 547,574 641,419 736,592 836,954 940,885 1,046,762 1,158,827 1,276,004
Transfer to Reserve 367,888 176,635 179,613 180,941 186,130 189,699 191,645 197,834 202,944 204,235
(91,768) (85,768) (85,768) (85,768) (85,768) (85,768) (85,768) (85,768) (85,768) (85,768)
456,707 547,574 641,419 736,592 836,954 940,885 1,046,762 1,158,827 1,276,004 1,394,471
CHILD CARE RESERVE
2,016,277 2,066,344 1,536,429 1,886,280 2,242,682 2,582,059 2,968,501 3,363,159 3,779,535 4,214,417
Transfer to Reserve 88,067 370,084 349,851 356,403 339,377 386,442 394,658 416,376 434,882 440,921
(38,000) (900,000) - - - - - - - -
2,066,344 1,536,429 1,886,280 2,242,682 2,582,059 2,968,501 3,363,159 3,779,535 4,214,417 4,655,338
UNSPENT GRANTS RESERVE
450,000 - - - - - - - - -
Transfer to Reserve - - - - - - - - - -
(450,000) - - - - - - - - -
- - - - - - - - - -
TOTAL RESERVES
10,752,618 23,061,452 12,563,446 15,314,808 16,913,627 19,726,944 23,488,949 27,114,055 31,976,709 34,182,204
Transfer to Reserve 26,211,000 2,665,819 4,125,819 2,875,819 3,940,819 4,575,819 5,165,819 6,355,819 7,560,819 9,060,819
(13,902,166) (13,163,825) (1,374,457) (1,277,000) (1,127,502) (813,814) (1,540,713) (1,493,165) (5,355,324) (5,121,672)
23,061,452 12,563,446 15,314,808 16,913,627 19,726,944 23,488,949 27,114,055 31,976,709 34,182,204 38,121,351
Balance 30 June
Transfer From Reserve
Balance 30 June
Shire of Mundaring Long Term Financial Plan 2016-2025
Cash Reserves
Opening Balance
Opening Balance
Transfer From Reserve
Balance 30 June
Transfer From Reserve
Balance 30 June
Opening Balance
Opening Balance
Opening Balance
Transfer From Reserve
Balance 30 June
Opening Balance
Transfer From Reserve
Balance 30 June
Transfer From Reserve
Balance 30 June
Transfer From Reserve
Opening Balance
Transfer From Reserve
Balance 30 June
Balance 30 June
Opening Balance
Opening Balance
Transfer From Reserve
Total Reserves 30 June
Opening Balance
Transfer From Reserve
Shire of Mundaring Long Term Financial Plan 2016-2025 26
2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
OPERATING SURPLUS RATIO
46,243,255 48,123,345 50,252,761 52,685,982 55,326,258 57,964,741 60,725,784 63,726,776 66,890,535 70,005,328
Less Operating Exp incl interest & depreciation (50,567,635) (52,592,530) (53,317,208) (53,627,203) (55,160,829) (56,889,983) (58,423,171) (59,714,894) (62,088,011) (63,812,090)
4,324,380- 4,469,185- 3,064,447- 941,221- 165,429 1,074,758 2,302,613 4,011,882 4,802,524 6,193,239
40,612,994 43,078,573 45,214,236 47,701,904 50,192,657 52,677,132 55,279,547 58,117,152 61,112,622 64,054,078
-10.65% -10.37% -6.78% -1.97% 0.33% 2.04% 4.17% 6.90% 7.86% 9.67%
CURRENT RATIO
28,414,497 17,489,011 19,179,432 21,054,129 23,967,234 27,709,999 31,603,736 37,159,667 39,755,574 43,998,966
Less Restricted Assets (23,061,452) (12,563,446) (15,314,808) (16,913,627) (19,726,944) (23,488,949) (27,114,055) (31,976,709) (34,182,204) (38,121,351)
= Net Current Assets 5,353,045 4,925,565 3,864,624 4,140,502 4,240,290 4,221,050 4,489,681 5,182,958 5,573,370 5,877,615
6,477,283 6,509,877 6,544,629 6,581,684 6,621,195 6,663,326 6,708,252 6,756,161 6,807,250 6,858,340
(456,707) (547,574) (641,419) (736,592) (836,954) (940,885) (1,046,762) (1,158,827) (1,276,004) (1,394,471)
6,020,576 5,962,303 5,903,210 5,845,092 5,784,240 5,722,441 5,661,491 5,597,333 5,531,246 5,463,869
Ratio Target > or = to 1:1 0.89 0.83 0.65 0.71 0.73 0.74 0.79 0.93 1.01 1.08
OWN SOURCSE REVENUE COVERAGE RATIO
40,612,994 43,078,573 45,214,236 47,701,904 50,192,657 52,677,132 55,279,547 58,117,152 61,112,622 64,054,078
Divided by Total Expenses 50,567,635 52,592,530 53,317,208 53,627,203 55,160,829 56,889,983 58,423,171 59,714,894 62,088,011 63,812,090
Ratio Target > or = to 60% 80.3% 81.9% 84.8% 89.0% 91.0% 92.6% 94.6% 97.3% 98.4% 100.4%
DEBT SERVICE COVERAGE RATIO
= Operating Revenue 46,243,255 48,123,345 50,252,761 52,685,982 55,326,258 57,964,741 60,725,784 63,726,776 66,890,535 70,005,328
Less Operating Expenses (50,567,635) (52,592,530) (53,317,208) (53,627,203) (55,160,829) (56,889,983) (58,423,171) (59,714,894) (62,088,011) (63,812,090)
Except Interest Expense and Depreciation 8,810,999 9,517,446 9,326,537 9,094,475 8,852,177 8,625,405 8,448,140 8,303,829 8,366,022 8,418,218
= OSBID 4,486,619 5,048,262 6,262,090 8,153,254 9,017,606 9,700,164 10,750,753 12,315,711 13,168,546 14,611,457
Divided by Principal and Interest 921,470 1,330,817 1,330,817 1,330,817 1,330,817 1,330,817 1,330,817 1,330,817 1,330,817 1,330,817
Ratio Target > or = 2 5 4 5 6 7 7 8 9 10 11
ASSET SUSTAINABILITY RATIO
6,962,511 12,389,169 5,308,652 5,385,451 4,932,592 4,972,719 5,842,709 5,288,853 5,572,025 5,360,474
Divided by Depreciation Expense 8,230,604 8,682,279 8,523,963 8,326,653 8,121,410 7,934,150 7,799,015 7,699,631 7,809,732 7,913,018
Ratio Target 95% to 105% 84.6% 142.7% 62.3% 64.7% 60.7% 62.7% 74.9% 68.7% 71.3% 67.7%
ASSET CONSUMPTION RATIO
236,008,111 244,963,702 240,548,097 238,062,715 235,635,325 233,426,411 232,129,979 230,864,989 233,332,926 235,524,079
Divided by Current Replacement Cost 404,000,000 385,140,467 377,426,333 369,833,282 362,607,288 355,247,892 346,945,652 338,855,857 327,004,417 315,314,559
Ratio Target 50% to 75% 58.4% 63.6% 63.7% 64.4% 65.0% 65.7% 66.9% 68.1% 71.4% 74.7%
ASSET RENEWAL FUNDING RATIO
(76,820,926) - - - - - - - -
Divided by NPV of Asset Mgment Plan Projections (77,153,817) - - - - - - - - -
Ratio Target 95% to 105% 99.6% N/a N/a N/a N/a N/a N/a N/a N/a N/a
Shire of Mundaring Long Term Financial Plan 2016-2025
Key Performance Indicators
Operating Revenue
Basic Ratio Target - (+ve) Between 0% and 15%
= Net Operating Surplus
Divided by Own Source Revenue
Net Present Value of Planned Renewal Expenditure
Deprec'd Replace't Cost Assets (Written Down Value)
Capital Renewal Expenditure
Operating Surplus before Interest & Depreciation
Current Assets
Total Own Source Revenue
= Net Current Liabilities
Advanced Ratio Target > 15%
Divided by Current Liabilities less
Current Liabilities ass'd with Restricted Assets
Shire of Mundaring Long Term Financial Plan 2016-2025 27
2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25
Rates - Annual Increases 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0%
Rates - Growth in Rate Base 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5%
Operating Grants, Subsidies and Contributions 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Financial Assistance Grants 0.0% 0.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Non-Operating Grants, Subsidies and Contributions 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Fees and Charges 5.0% 5.0% 5.0% 4.0% 3.0% 3.0% 3.0% 3.0% 3.0%
Interest Earnings 3.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0%
Other Revenue 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Employee Costs 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5%
Materials and Contracts 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%
Utility Charges 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
Interest Expense (based on forecast borrowings) 5.9% 5.9% 5.9% 5.9% 5.9% 5.9% 5.9% 5.9% 5.9%
Insurance Expense 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Other Expenditure 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
OPERATING REVENUES
Shire of Mundaring Long Term Financial Plan 2016-2025
Variable Assumptions Underpinning the Plan
OPERATING EXPENSES
Shire of Mundaring Long Term Financial Plan 2016-2025 28
Attachment 2 - Graphs (ratios)
Shire of Mundaring Long Term Financial Plan 2016-2025 29
Shire of Mundaring Long Term Financial Plan 2016-2025 30
Shire of Mundaring Long Term Financial Plan 2016-2025 31
Shire of Mundaring Long Term Financial Plan 2016-2025 32
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Attachment 3 – Sensitivity and Scenario Analysis Sensitivity analyses have been undertaken of the key assumptions most likely to impact the achievement of the LTFP’s financial targets. The key assumptions tested were:
income: rates revenue, financial assistance grant, rate variation revenue; and
expenditure: employment costs, other operating expenses.
This data informs the scenario modelling in the following attachment.
A. ADDITIONAL INCOME
An additional increase of 1.0% p.a. in rates would provide an additional $19.3 million in revenue over the life of the plan.
An extra 1.0% p.a. received in Operating Grants would provide an additional at $2.47 million over the life of the plan.
Extra income would be allocated to asset renewal and maintenance.
B. LESS INCOME
A reduction of 1.0% p.a. in rates income less than forecast would result in income being reduced by an estimated $15 million over the life of the plan.
1.0% less p.a. received in Operating Grants would result in a $2.35 million shortfall over the life of the plan.
Lower income would result in a reduction of services and/or less asset renewals and maintenance work.
C. LOWER COSTS
A 1% p.a. reduction in employee costs than what has been forecast provides an estimated $10.1 million in savings over the life of the plan.
If budget constraints on other operating costs e.g. Materials and Contracts were tightened by a further 1%, it would save an estimated $8.7 million over the life the plan.
D. HIGHER COSTS
A 1% p.a. increase in employee costs above what has been anticipated would require an estimated additional $10.6 million in funding over the life of the plan.
If other operating costs rose at 1% p.a. more than planned, this would amount to an estimated $9.2 million in extra costs over the life of the plan.
Shire of Mundaring Long Term Financial Plan 2016-2025 35
Attachment 4 – 10 Year Capital Works Program
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25GLEN RD BRIDGE
(T) #4524
Erosion Protection in 14/15
and Upgrade guardrails to
MRWA standards
0 50,000 0 0 0 0 0 0 0 0
SCOTT ST BRIDGE
(T) #4512
Upgrade guard rail system,
raise ped guardrail, repaint
timber rails
154,000 0 0 0 0 0 0 0 0 0
SEXTON ST Pedestrian footbridge Keane
St to RRHT
0 0 0 0 52,000 53,000 0 0 0 0
STONEVILLE RD /
RILEY RD
Install pedestrian bridge in
Stoneville Rd.
0 0 0 0 0 0 0 0 0 150,000
WORKS YET TO BE
DETERMINED
To be determined from
Biannual inspections
0 0 52,000 52,000 0 0 54,000 55,000 55,000 0
Total 154,000 50,000 52,000 52,000 52,000 53,000 54,000 55,000 55,000 150,000
Bridges
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
PARKERVILLE OVAL Upgrade garden beds 3,000 0 0 0 0 0 0 0 0 0
ROUNDABOUTS Upgrade garden areas 12,000 8,000 0 21,000 0 3,000 0 3,000 0 0
SAWYERS VALLEY
TOWNSITE
Upgrade gardens and
trees
0 0 40,000 0 0 0 0 0 0 0
STONEVILLE
COMMUNITY CENTRE
Upgrade gardens 0 0 0 5,000 0 0 0 0 0 0
SWAN VIEW CLINIC Upgrade Gardens beds 5,000 0 0 0 0 0 0 0 0 0
THE HUB / HEALTH
CLINIC
Upgrade gardens 9,000 0 0 0 0 0 0 0 0 0
TO BE DETERMINED 0 0 24,000 72,000 74,000 112,000 78,000 80,000 124,000 124,000
WANDEARA CRESCENT Upgrade entry statement
areas
5,000 0 0 0 0 0 0 0 0 0
Total 104,000 106,000 108,000 110,000 112,000 115,000 120,000 124,000 124,000 124,000
Horticultural Works
Shire of Mundaring Long Term Financial Plan 2016-2025 36
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/2589 HARDEY RD,
GLEN FORREST
Install 75m piped drainage
within easement from
Shepherd St
40,000 0 0 0 0 0 0 0 0 0
BUGLE TREE
CREEK
Improve detention within catchment337,000 0 0 0 0 0 0 0 0 0
FLOOD
MITIGATION
WORKS
Improve drainage systems
that failed during storms
0 550,000 580,000 600,000 600,000 600,000 600,000 600,000 500,000 500,000
GOORAY ST GLEN
FORREST
Kerb and drain north side of
road 150m
180,000 0 0 0 0 0 0 0 0 0
Total 557,000 550,000 580,000 600,000 600,000 600,000 600,000 600,000 500,000 500,000
Drainage
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
ADMIN CENTRE new and replacement
furniture and fittings
3,500 0 0 0 0 0 0 0 0 0
ART ACQUISITIONS new art 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000
BILGOMAN POOL new security camera 15,000 0 0 0 0 0 0 0 0 0
BILGOMAN POOL New staff lockers 0 5,000 0 0 0 0 0 0 0 0
LIBRARIES Furniture and fittings 6,500 6,500 6,500 2,000 2,000 2,500 2,500 2,500 2,500 2,500
SERVERS OR
AUTHORITY SYSTEM
Major IT upgrades 8,300 8,300 8,300 8,300 8,300 8,300 8,300 8,300 8,300 8,300
Total 41,300 27,800 22,800 18,300 18,300 18,800 18,800 18,800 18,800 18,800
Furniture and Computers
Shire of Mundaring Long Term Financial Plan 2016-2025 37
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
ALANDALE RD Concrete shared path Cara
Rd to Innamincka Rd
300m*2.0m
0 0 0 0 0 0 36,000 0 0 0
ALISON ST Concrete footpath William
Rd to Parakeet Cl
190m*1.5m
0 76,000 0 0 0 0 0 0 0 0
AMHERST RD Concrete shared path
Buckingham Rd to Brown
Park 240m*2.0m
0 0 0 56,000 0 0 0 0 0 0
ARUNDLE AVE Concrete shared path in
PAW from Arundle Ave to
Highway
0 0 22,000 0 0 0 0 0 0 0
ARUNDLE AVE Concrete shared path
Woolowra Rd to PAW
(east) 270m*2.0m
0 0 45,000 0 0 0 0 0 0 0
AYRES RD Concrete shared path
Richardson Rd to Hawke St
400m*2.0m
0 0 0 0 50,000 0 0 0 0 0
BENTLEY ST Concrete shared path
Stoneville Rd to Hawke St
800m*2.0m
0 0 0 0 0 104,000 0 0 0 0
BILGOMAN RD Brown asphalt shared path
William Rd to Ferguson Rd
270m*2.0m
0 0 0 0 0 0 33,000 0 0 0
BLADON Way Concrete shared path
Morrison Rd to Viveash Rd
480m*2.0m
0 0 0 0 0 0 58,000 0 0 0
BUNNING RD Concrete Shared Path
Cook St to William Rd
700m*2.0m
0 0 0 0 0 0 0 0 84,000 0
Footpaths
Shire of Mundaring Long Term Financial Plan 2016-2025 38
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
CARA RD Concrete shared path
Bullarra Rd to Woolowra Rd
430m*2.0m
0 0 0 108,000 0 0 0 0 0 0
CHIPPER ST Concrete footpath GEH to
Hartung St 160m*1.5m
0 0 0 0 0 0 0 0 0 19,000
CHRISTOWE RD Concrete shared path
Fairfax Rd to Talbot Rd
510m*2.0m
0 0 0 0 0 0 0 88,500 0 0
CHURCHILL DR Concrete footpath Talbot Rd
to Chartwell Wy 135m*2.0m
0 0 0 0 0 0 0 0 0 23,000
CLAYTON RD Concrete shared path
Leawood Cr to Approach
Rd 730m*2.0m
0 0 0 0 80,000 0 0 0 0 0
COOK ST MT
HELENA
Concrete shared path
Chidlow St to Packer St
420m*2.0m
0 0 0 0 52,000 0 0 0 0 0
COOLGARDIE ST Concrete shared path
Reddy Ave to the Bowling
Club 400m*2.0m
0 0 0 0 0 68,000 0 0 0 0
COOLGARDIE ST Replace asphalt path with
shared path School to
Reddy Ave 150m*2.0m
0 0 0 0 0 0 0 0 0 31,500
COPPIN RD Gravel path Great south of
Highway concrete path to
Mucciarone Lane
0 0 0 0 0 70,000 0 0 40,000 0
COULSTON RD Concrete shared path Scott
St to Marriott Rd
1200m*2.0m
0 0 99,000 102,000 68,000 0 0 0 0 0
Footpaths
Shire of Mundaring Long Term Financial Plan 2016-2025 39
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
DARLINGTON RD Brown asphalt footpath
Mayhew Rd to Great
Eastern Highway
750m*1.2m
0 0 0 0 0 0 127,500 0 0 0
DIBBLE ST Concrete shared path Ealy
St to Princess St
160m*2.0m
0 27,000 0 0 0 0 0 0 0 0
EAGLE ST Concrete shared path
Walker St to Heritage Trail
420m*2.0m
0 0 0 0 0 0 77,000 0 0 0
ELLESMERE RD Concrete shared path
Lucas Pl to Dalwood Rd
440m*2.0m
0 0 0 0 0 0 0 0 0 53,000
GILL ST
MUNDARING
Concrete Shared Path
Hartung St to Gill Ln
150m*2.0m
0 0 0 0 0 0 0 0 0 35,000
GLEN RD Replace bitumen path with
brown asphalt 250m*2.0m
Brook Rd to Amherst Ave
0 0 40,000 0 0 0 0 0 0 0
GLENLEA DR Concrete shared path
Glynden Rd to Scott St
240m*2.0m
40,000 0 0 0 0 0 0 0 0 0
GLENWOOD AVE Concrete shared path
Orana Way to existing
80m*2.0m
0 0 0 0 0 0 0 0 0 13,000
GLYNDEN WAY Construct shared path
Davis Rd to Glenlea Dr
650m*2.2m staged
13,500 0 0 0 0 0 0 0 0 0
GOORAY ST Brown asphalt path Thomas
Rd to Bonowa Dr 40m*2.0m
0 0 0 0 0 0 0 0 0 10,000
Footpaths
Shire of Mundaring Long Term Financial Plan 2016-2025 40
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
GOSTELOW RD Brown asphalt path Tuffin
Rd to Bilgoman Rd
140m*2.0m
0 0 0 0 0 0 18,000 0 0 0
GREAT
EASTERN
HIGHWAY
Concrete shared path
Craven Rd east to bus
shelter 80m*2.0m
0 0 0 0 0 0 0 0 0 12,000
GREAT
EASTERN
HIGHWAY
Replace broken concrete
path between Scott St and
Darlington Rd
0 190,000 0 0 0 0 0 0 0 0
GREAT
EASTERN
HIGHWAY
Replace broken concrete
shared path north side
Stoneville Rd to Chipper St
200m*2.0m
0 45,000 0 0 0 0 0 0 0 0
GREYSTONE
TERRACE
Concrete footpath
connection to NLV
50m*2.0m
5,000 0 0 0 0 0 0 0 0 0
HARDEY RD Concrete footpath (East
side) Glen Forrest Dr to
Moray Rd 370m*1.5m
0 0 0 0 0 50,000 0 0 0 0
HARDEY RD Concrete footpath (West
side) #4 to Railway Pde
550m*1.5m
0 95,000 0 0 0 0 0 0 0 0
HAWKE ST Concrete shared path
Bentley St to Ayres Rd
120m*2.0m
0 0 0 0 0 15,000 0 0 0 0
HILLSDEN RD or
DALRY RD
Brown asphalt footpath
Darlington Rd to Lionel Rd
850m 1.2
0 0 0 0 0 0 0 0 197,000 0
HOMESTEAD RD Concrete shared path
Strettle Rd to Gt Eastern
Highway 700m*2.0m
0 0 0 0 0 0 0 122,000 0 0
Footpaths
Shire of Mundaring Long Term Financial Plan 2016-2025 41
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
JAMES ST Concrete shared path PAW
to Tunnel Rd 240m*2.0m
0 0 0 60,000 0 0 0 0 0 0
KATHARINE PL Concrete shared path PAW
to Glen Way 70m*2.0m
0 0 0 0 0 0 0 0 0 12,000
KILBURN ROAD Concrete shared path
Roland Rd to Granite Rd
1020m*2.2m south side
(staged)
0 0 177,000 0 0 0 0 0 0 0
KINGSFIELD AVE Concrete footpath Talbot Rd
to PAW #18 195m*2.0m
40,000 0 0 0 0 0 0 0 0 0
KINGSWOOD ST Concrete shared path
Packer St to existing before
Chidlow St 220m*2.0m
0 0 44,000 0 0 0 0 0 0 0
LUKIN AVE Brown asphalt path Hubert
St to Allpike Rd 430m*1.5m
0 0 0 0 0 80,000 0 0 0 0
MARKHAM WAY Concrete shared path full
length 910m*2.0m
0 0 0 0 77,000 77,000 0 0 0 0
OWEN RD
DARLINGTON
Construct brown asphalt
shared path Owen Rd D'ton
from Pine Tce to south of hall
0 0 0 0 0 0 0 0 12,000 0
OWEN ROAD
PARKERVILLE
Brown asphalt path pub to
heritage trail 150m*2m
0 0 0 0 0 0 0 0 0 32,000
PARKER RD Footpath Seaborne St to
School 600m*1.5m (staged)
0 0 0 0 0 0 50,000 0 0 0
Footpaths
Shire of Mundaring Long Term Financial Plan 2016-2025 42
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
PAW Brown asphalt path Casino
Rd to Thomas Rd
110m*2.0m
0 0 0 0 0 0 0 0 15,000 0
PAW Brown asphalt path Holpin
Pl to Gooray St 100m*2.0m
0 0 0 0 0 0 0 0 0 18,000
PAW Concrete shared path Glen
Rd to Glebe Rd 150m*2.0m
0 0 0 0 0 18,000 0 0 0 0
PHILLIPS RD
MUNDARING
Concrete Shared Path
Coolgardie St to Martin Rd
190m*2.0m
0 0 0 0 0 0 0 0 0 34,000
PRINCESS RD Concrete shared path Cook
St to Dibble St 600m*2.0m
0 0 0 0 0 0 68,000 0 0 0
R.O.W. Concrete shared path
Byfield Rd to Hotel
70m*2.0m
0 0 0 0 0 0 0 0 0 12,000
RESERVOIR RD Brown asphalt path north
end of road to Rosedale Rd
120*2.0m
0 0 0 0 0 0 0 0 0 16,000
RIDGE HILL RD Concrete shared path
Helena Valley Rd to
Maguire Rd 200m*2.0m
0 0 0 0 0 0 0 0 0 26,000
RILEY ROAD Brown asphalt shared path
Brooking Rd to Windoo Rd
20m*2.0m subject to
Brooking Rd upgrade
0 0 0 0 0 0 0 0 0 26,000
ROLAND ROAD Concrete shared path
Kilburn Road to Swan
Christian School boundary
550m*2.3m
168,000 0 0 0 0 0 0 0 0 0
Footpaths
Shire of Mundaring Long Term Financial Plan 2016-2025 43
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
ROSEDALE RD Brown asphalt shared path
on existing gravel base
Northcote St to Lake
Leschenaultia 800m*2.0m
0 0 0 0 0 0 0 0 0 136,000
SALISBURY RD Concrete shared path
Welbourn Rd to Swan Rd
250m*2.0m
40,000 0 0 0 0 0 0 0 0 0
SCOTT ST Concrete path Clayton St to
new Hub entry steps
0 20,000 0 0 0 0 0 0 0 0
SCOTT ST Concrete shared path Gt
Eastern Highway to
Coongan Ave 300m*2.0m
0 0 0 71,500 0 0 0 0 0 0
SEABORNE ST Concrete shared path
Glendower St to Parkerville
oval 600m*2.0m (staged)
0 0 0 0 0 0 0 171,000 0 0
SEABORNE ST Concrete shared path
Parkerville oval to Gt
Eastern Highway
800m*2.0m
0 0 0 0 0 0 0 100,000 0 0
SEALY RD Brown asphalt path Tillbrook
St to Smith St 200m*2.0m
0 0 0 0 30,000 0 0 0 0 0
SMITH ST Brown asphalt path Sealy
Rd to Primary School
420m*2.0m
0 0 0 107,000 0 0 0 0 0 0
SPRINGSIDE CR Brown asphalt path PAW to
PAW 120m*2.0m
0 0 0 0 0 0 0 0 17,000 0
SUNSET HILL RD Concrete shared path
Wandu Rd to Throssell Rd
160m*2.0m
0 0 0 0 0 0 0 0 18,000 0
Footpaths
Shire of Mundaring Long Term Financial Plan 2016-2025 44
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
THOMAS RD
GLEN FORREST
Gravel coloured concrte
shared path Hardey Rd to
Bailey Rd 1200m*2.0m
(staged)
106,000 0 105,000 0 0 0 0 0 0 0
THROSSELL RD Concrete shared path
Sunset Hill Rd to Wallis Crt
330m*2.0m
0 0 0 0 0 0 0 0 60,000 0
TILLBROOK ST Brown asphalt path
Burkinshaw Rd to Sealy Rd
500m*2.0m (staged)
0 0 0 0 84,000 0 0 0 0 0
TO BE
DETERMINED
Resolve additional fund sof
$200,000 provided
0 0 0 0 200,000 200,000 200,000 200,000 200,000 200,000
VIVEASH RD Concrete shared path
Tunnel Rd to National Park
Rd 300m*2.0m
0 51,000 0 0 0 0 0 0 0 0
WANDEARA
CRESCENT
Concrete path Great
Eastern Hwy to Halifax
Place 2m*300m
0 0 0 0 0 0 0 0 54,000 0
WANDU RD Concrete shared path Swan
View Rd to Sunset Hill Rd
560m*2.0m
0 0 0 124,000 0 0 0 0 0 0
WILLCOX ST Gravel colured concrete
shared path Lilydale Rd to
Old Northam Rd 180m*2.0m
30,000 0 0 0 0 0 0 0 0 0
WILLCOX ST Gravel colured concrete
path Old Northam Rd to
Hensman Rd (unmade)
200m*2.0m
0 0 34,000 0 0 0 0 0 0 0
Total 442,500 504,000 566,000 628,500 641,000 682,000 667,500 681,500 697,000 708,500
Footpaths
Shire of Mundaring Long Term Financial Plan 2016-2025 45
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
BLACKBOY HILL paving/rock
work/stones/trees
0 0 18,000 0 0 0 0 0 0 0
CHIDLOW CHILDCARE
CENTRE
Upgrade gardens 5,000 0 0 0 0 0 0 0 0 0
DARLINGTON OVAL Infill trees and replace
dying trees
10,000 0 0 0 0 0 0 0 0 0
ELSIE AUSTIN OVAL
SURROUNDS
Upgrade 0 0 0 12,000 0 0 0 0 0 0
GLEN FORREST
HEALTH CLINIC
Upgrade garden areas 0 5,000 0 0 0 0 0 0 0 0
GREAT EASTERN
HIGHWAY
replace trees in median
between Stoneville Rd
and Helena Tce
0 0 0 0 38,000 0 0 0 0 0
HELENA VALLEY
ESTATE
Upgrade Helena Valley
Road verges
35,000 0 0 0 0 0 0 0 0 0
MOIR PARK Provide screen planting
alongside noise wall
20,000 0 0 0 0 0 0 0 0 0
MORRISON ROAD Upgrade gardens areas 0 0 26,000 0 0 0 0 0 0 0
MUNDARING
ADMINSTRATION
CENTRE
Staged replanting
around building
0 40,000 0 0 0 0 0 0 0 0
MUNDARING CEMETERY Garden upgrades 0 23,000 0 0 0 0 0 5,000 0 0
MUNDARING
SCULPTURE PARK
Repair Amphitheatre
lawn area and gardens
0 0 0 0 0 0 42,000 0 0 0
MUNDARING TOWN
CENTRE
Install small gardens in
median as entry to
Mundaring Town Centre
0 30,000 0 0 0 0 0 0 0 0
MUNDARING TOWN
CENTRE
Upgrade gardens at war
memorial, tourism
building, arts centre
0 0 0 0 0 0 0 36,000 0 0
Horticultural Works
Shire of Mundaring Long Term Financial Plan 2016-2025 46
Major Buildings
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
BOYA OVAL FACILITIES
New western suburbs library and hall space, including oval works
1,700,000 7,200,000 0 0 0 0 0 0 0 0
BROWN PARK COMMUNITY CENTRE
Replace hall flooring, accessible toilet upgrade
200,000 0 0 0 0 0 0 0 0 0
GLEN FORREST OVAL
Replace toilet block 0 0 150,000 0 0 0 0 0 0 0
LAKE LESCHENAULTIA
New caretakers facility
0 280,000 0 0 0 0 0 0 0 0
MT HELENA OVAL CHANGEROOMS
Extension with club room
1,110,555 0 0 0 0 0 0 0 0 0
MUNDARING LIBRARY
Build new library 0 0 0 0 0 0 0 400,000 4,000,000 4,000,000
MUNDARING RECREATION CENTRE
New four court indoor stadium
6,250,000 4,500,000 0 0 0 0 0 0 0 0
SAWYERS VALLEY OVAL
Replace toilet block 0 0 170,000 0 0 0 0 0 0 0
Total 9,260,555 11,980,000 320,000 0 0 0 0 400,000 4,000,000 4,000,000
Shire of Mundaring Long Term Financial Plan 2016-2025 47
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
ADMINISTRATION
CENTRE
Improve safety at front
counter
18,000 0 0 0 0 0 0 0 0 0
BILGOMAN POOL Modernise and refit
changerooms
0 0 50,000 0 0 250,000 0 0 0 0
BROWN PARK Upgrade changerooms 0 0 30,000 0 0 0 0 0 0 0
BROZ PARK New toilet block facility
subject to recreational
needs surv
0 0 0 177,000 0 0 0 0 0 0
BRUCE
DOUGLAS
PAVILION
Replace 3 southern side
windows
5,500 0 0 0 0 0 0 0 0 0
DARLINGTON
HALL
Covered walkway
extension
0 0 0 50,000 0 0 0 0 0 0
DISABILITY
ACCESS WORKS
Works to achieve the
Disability Access
Programme
200,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000
FUTURE WORKS To be determined 0 0 0 0 168,000 0 262,000 274,000 274,000 224,000
GLEN FORREST
HALL
Upgrade floor 0 0 50,000 0 0 0 0 0 0 0
GLEN FORREST
SPORTS CLUB
Upgrade to mens toilets 15,000 0 0 0 0 0 0 0 0 0
GREENMOUNT
HALL/LIBRARY
Demolition of
hall/libraryand level area
0 31,000 0 0 0 0 0 0 0 0
HARRY
RISEBOROUGH
OVAL
Additional Changeroom
Space (seeking
contributions of
$140,000)
0 300,000 0 0 0 0 0 0 0 0
LAKE
LESCHENAULTIA
Various café building
improvements
0 0 50,000 0 0 0 0 0 0 0
MUNDARING HALL Install air conditioning 0 0 36,000 0 0 0 0 0 0 0
OPERATIONS
CENTRE
Construct a truck bay
shelter
0 0 0 0 70,000 0 0 0 0 0
PARKERVILLE
OVAL
Upgrade changerooms 0 14,000 0 0 0 0 0 0 0 0
Total 238,500 645,000 516,000 527,000 538,000 550,000 562,000 574,000 574,000 524,000
Minor Building
Shire of Mundaring Long Term Financial Plan 2016-2025 48
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
01 MDG Replace Community Safety
Vehicle
37,465 0 0 0 0 0 0 0 0 0
037 MDG Replace 8T tip truck 147,186 0 0 0 0 0 0 0 0 0
038 MDG Replace dual cab 3T truck 65,980 0 0 0 0 0 0 0 0 0
059 MDG Replace Coordinator Parks
Services vehicle
28,417 0 0 0 0 0 0 0 0 0
061 MDG Replace Construction Supervisor
vehicle
39,547 0 0 0 0 0 0 0 0 0
062 MDG Replace Works Supervisor vehicle 37,465 0 0 0 0 0 0 0 0 0
064 MDG Replace Supervisor Maintenance
vehicle
34,864 0 0 0 0 0 0 0 0 0
068 MDG Replace Lake dual cab utilty 28,417 0 0 0 0 0 0 0 0 0
803 MDG Replace Director Statutory
Services vehicle
38,506 0 0 0 0 0 0 0 0 0
804 MDG Replace Director Corporate
Services vehicle
44,231 0 0 0 0 0 0 0 0 0
811 MDG Replace Manager Design
Services vehicle
32,477 0 0 0 0 0 0 0 0 0
812 MDG Replace Manger Planning
Services vehicle
32,477 0 0 0 0 0 0 0 0 0
818 MDG Replace Manager Health and
CommunitySafety
32,477 0 0 0 0 0 0 0 0 0
820 MDG Replace Senior Building Surveyr
vehicle
28,417 0 0 0 0 0 0 0 0 0
821 MDG Replace Coordinator Infrastructure
Development vehicle
28,417 0 0 0 0 0 0 0 0 0
862 MDG Replace tandem trailer (rid eon
mower)
10,151 0 0 0 0 0 0 0 0 0
Plant and Equipment
Shire of Mundaring Long Term Financial Plan 2016-2025 49
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
BILGOMAN POOL Artificial turf 0 0 21,000 0 0 0 0 0 0 0
BILGOMAN POOL Install water play area 0 0 0 0 0 0 400,000 0 0 0
BILGOMAN POOL New shade structures 30,000 0 0 0 0 0 0 0 0 0
BILGOMAN POOL Replace grandstand 0 0 0 0 0 0 150,000 0 0 0
BILGOMAN POOL Replace real mower 0 10,000 0 0 0 0 0 0 0 0
BOYA OVAL Oval redevelopment
including bore and tank
upgrade
560,000 0 0 0 0 0 0 0 0 0
BROWN PARK Install accessible water
fountains, seat with
shelter and BBQ
0 0 0 45,000 0 0 0 0 0 0
CEMETERY WORKS Staged upgrading of
cemetery sites
10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
CHIDLOW OVAL Relocate cricket practise
wickets
0 0 0 42,000 0 0 0 0 0 0
DARLINGTON OVAL Install wooden seats on
northern sid eof oval
0 0 0 10,000 0 0 0 0 0 0
DARLINGTON OVAL Replace perimeter
bollards
0 0 0 0 0 7,500 0 0 0 0
ENSIGN DRIVE POS Recontour for better
utilisation
49,500 0 0 0 0 0 0 0 0 0
GLEN FORREST OVAL Replace playground
equipment, grass, paths,
carpark edge
0 0 0 70,000 0 0 0 0 0 0
HARRY RISEBOROUGH
OVAL
Upgrade Mundaring
tennis court lighting
0 0 0 0 250,000 0 0 0 0 0
HARRY RISEBOROUGH
OVAL
Upgrade power cabinet 70,000 0 0 0 0 0 0 0 0 0
HARRY RISEBOROUGH
OVAL
Upgrade reticulation 25,000 0 0 0 0 0 0 0 0 0
HERITAGE TRAILS Staged upgrading of
Heritage trails
10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Reserves
Shire of Mundaring Long Term Financial Plan 2016-2025 50
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
LAKE LESCHENAULTIA Install shade structure
over playground
0 0 30,000 0 0 0 0 0 0 0
LION PARK Upgrade playground 0 42,000 0 0 0 0 0 0 0 0
MORGAN JOHN
MORGAN RESERVE
Additional play
equipment
65,000 0 0 0 0 0 0 0 0 0
MORGAN JOHN
MORGAN RESERVE
Construct a skate park 0 0 69,000 0 0 0 0 0 0 0
MORGAN JOHN
MORGAN RESERVE
Two new jarrah tables 0 5,000 0 0 0 0 0 0 0 0
MT HELENA AQUATIC
CENTRE
Auto pool cleaner,
chlorine tank, filtration
pump replace
0 0 0 6,500 0 0 0 0 6,500 0
MT HELENA AQUATIC
CENTRE
Install bird netting above
pool
0 0 0 54,000 0 0 0 0 0 0
MT HELENA AQUATIC
CENTRE
Pool painting 0 0 0 5,000 0 0 0 0 5,000 0
MT HELENA
BASKETBALL
(GRAHAME ST)
Install a basketball
assembly
0 0 0 3,000 0 0 0 0 0 0
MT HELENA SKATE
PARK
Install new and upgrade
existing skate facilities
0 0 69,000 0 0 0 0 0 0 0
MUNDARING
HARDCOURTS
Upgrade sport fixtures 0 5,000 0 0 1,500 0 5,000 10,000 0 0
MUNDARING OVAL New little atrhletics
judges stand
6,000 0 0 0 0 0 0 0 0 0
MUNDARING OVAL Upgrade flood lighting to
match std
0 0 0 0 0 390,000 0 0 0 0
NOBLEWOOD ESTATE play equipment upgrade 0 0 25,000 0 0 0 0 0 0 0
NOBLEWOOD ESTATE Upgrade reticualtion and
portion of carpark
0 0 18,000 0 0 0 0 0 0 0
PARK FURNITURE Modernisation and
replace park furniture
and play equipment
0 0 0 29,500 9,500 17,000 126,000 286,000 284,500 296,000
Reserves
Shire of Mundaring Long Term Financial Plan 2016-2025 51
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
PARKERVILLE OVAL Upgrade playground 0 0 36,000 0 0 0 0 0 0 0
SAWYERS VALLEY OVAL BBQ, park furntiure, bins,
fence to pub side
0 53,000 0 0 0 0 0 0 0 0
SAWYERS VALLEY OVAL Drainage works and
associated wall work
0 41,000 0 0 0 0 0 0 0 0
SAWYERS VALLEY OVAL Replace play equipment 0 30,000 0 0 0 0 0 0 0 0
SAWYERS VALLEY OVAL Upgrade reticulation 0 50,000 0 0 0 0 0 0 0 0
SCULPTURE PARK Implement Masterplan
works
300,000 0 0 0 0 0 0 0 0
TENNIS COURTS Surface replacement and
infrastructure upgrade
program
5,500 25,000 30,000 16,000 30,000 16,500 30,000 30,000 30,000 30,000
WASTE TRANSFER
STATIONS
Staged upgrading of
Waste Transfer Stations
20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000
WICKETS Synthetic turf wicket
replacement program
12,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
Total 1,163,000 307,000 344,000 327,000 337,000 477,000 757,000 372,000 372,000 372,000
Reserves
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
FLEET AND PLANT Future purchases 0 1,627,630 1,677,264 1,601,463 1,065,704 910,131 1,364,821 1,154,565 1,497,237 1,252,186
MINOR ASSET
PURCHASES
Replacement of chainsaws,
blowers, compactors, etc
10,100 10,151 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
NEW CHILDREN
SERVICES VEHICLE
For expanding services paid by
fee for service
38,000 0 0 0 0 0 0 0 0 0
PLANT VBFB vehicle acquisitions 180,000 0 0 0 0 0 0 0 0 0
Total 894,594 1,637,781 1,687,264 1,611,463 1,075,704 920,131 1,374,821 1,164,565 1,507,237 1,262,186
Plant and Equipment
Shire of Mundaring Long Term Financial Plan 2016-2025 52
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
BAILUP RD Reconstruct from Wade
St to Bridge 1630m
staged.
0 664,858 0 0 0 0 0 0 0 507,324
BEACON RD Upgrade to 6m seal 8m
formation Molloy Tr to
Brooking Rd 1400m
0 0 0 0 0 0 0 1,200,858 0 0
BROOKING RD New road Owen Rd to
Richardson Rd (incl
bridge)
0 1,225,000 0 0 0 0 0 0 0 0
CRAIG STREET,
MUNDARING
Redesign and upgrade 200,000 0 0 0 0 0 450,000 0 0 0
ELLIOTT RD Reconstruct drain, prime
and asphalt selected
sections.
0 0 0 1,110,858 0 739,358 0 0 0 0
GLEN ROAD Reconstruct Darlington
Rd to Leithdale Rd
0 0 480,858 0 0 0 0 0 0 0
GRANCEY AVE Reconstruct, kerb, drain
and asphalt ( PART
FUNDS )_
0 0 0 0 0 410,000 0 0 0 0
MARLBORO ROAD Reconstruct Buckingham
to Gladstone (430m *
7.4m)
0 0 0 0 0 0 0 0 520,000 0
MUNDARING CIVIC
PRECINCT 'ROW"
Retain, widen and seal
laneway Craig St, Fenton
, Jacoby St, Mundaring
Weir Rd.
0 0 190,000 0 0 0 0 0 0 0
NICHOL STREET,
MUNDARING
Redesign and upgrade 200,000 0 0 0 0 0 719,858 0 0 0
PINE TCE Reconstruct and brown
asphalt East end of Oval
to View Tce - staged
471,000 0 420,000 0 0 0 0 0 0 0
Road Reconstruction
Shire of Mundaring Long Term Financial Plan 2016-2025 53
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
RAILWAY TCE
SAWYERS VALLEY
Sexton Street to Highway
(staged - part funded
from Roads to Recovery
Supplementary fund)
715,717 0 0 0 409,858 0 0 0 0 0
STONEVILLE RD Upgrade between
Richardson Rd and
Traylen Rd 550m*7.4m (
R2R )
0 0 0 0 0 0 0 0 711,858 724,534
THOMAS ST CHIDLOW Rehabilitate, drain and
kerb Elliott Rd to Old
Northam Rd 1110m*7.4m
0 0 0 0 720,000 0 0 0 0 0
Total 1,586,717 1,889,858 1,090,858 1,110,858 1,129,858 1,149,358 1,169,858 1,200,858 1,231,858 1,231,858
Road Reconstruction
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
CLAYTON ROAD
(MRRG)
Reseal Scott Street to
Victor Road
604,984 0 0 0 0 0 0 0 0 0
CRACK SEALING AND
ROAD REPAIRS
Preventative
Maintenance
55,000 56,000 58,000 60,282 62,090 63,953 65,872 67,850 67,850 67,850
PAVEMENT
PREPARATION
Prepare roads for
resurafcing
100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
RESURFACING AND
PREPARATION
Preventative
Maintenance
393,167 620,000 640,000 675,302 679,819 703,222 728,098 752,950 752,950 752,950
SHOULDER
IMPROVEMENTS
Preventative
Maintenance
55,000 56,000 58,000 60,516 81,091 83,525 86,030 88,600 88,600 88,600
STONEVILLE ROAD
(MRRG)
Reseal Riley Street to
Grenville Road
15,516 0 0 0 0 0 0 0 0 0
Total 1,223,667 832,000 856,000 896,100 923,000 950,700 980,000 1,009,400 1,009,400 1,009,400
Road Rehabilitation
Shire of Mundaring Long Term Financial Plan 2016-2025 54
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
ALLEN ROAD seal gravel road 0 0 0 0 0 0 264,000 0 0 0
BALLOT ROAD seal gravel road 0 113,000 0 0 0 0 0 0 0 0
BAMBROOK
STREET
seal gravel road 220,000 0 0 0 0 0 0 0 0 0
CLEAVER
STREET
seal gravel road 0 113,000 0 0 0 0 0 0 0 0
GRAVEL SEAL
PROGRAM
as priorties are
determined
0 0 0 0 0 0 0 0 280,000 280,000
JASON STREET seal gravel road 0 0 0 0 0 0 0 272,000 0 0
McCALLUM ROAD seal gravel road 0 0 0 240,000 0 0 0 0 0 0
TARRUP STREET Seal gravel road 0 0 0 0 0 256,000 0 0 0 0
THOMAS ROAD Seal gravel road 0 0 0 0 248,000 0 0 0 0 0
TOMLINSON
ROAD
seal gravel road 0 0 232,000 0 0 0 0 0 0 0
Total 220,000 226,000 232,000 240,000 248,000 256,000 264,000 272,000 280,000 280,000
Seal Gravel Seal
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
BUS SEATS Install new bus
seats
3,000 3,000 3,000 3,000 3,500 3,500 3,500 3,500 3,500 0
BUS
SHELTERS
Install new bus
shelters
30,000 31,000 32,000 33,000 33,500 34,500 39,000 40,000 40,000 43,500
Total 33,000 34,000 35,000 36,000 37,000 38,000 42,500 43,500 43,500 43,500
Street Furniture
Shire of Mundaring Long Term Financial Plan 2016-2025 55
Name Description 15/16 16/17 17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25
BILGOMAN ROAD Contribution towards
bus embayments
40,000 0 0 0 0 0 0 0 0 0
BILGOMAN ROAD Roundabout at
intersection of
Marnie Road (seek
funding)
0 300,000 0 0 0 0 0 0 0 0
ENTRY
STATEMENTS
Upgrade entry
statement in Midvale
0 0 0 25,000 0 0 0 0 0 0
FIRE ACCESS
WORKS
Improve fire access
routes
60,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
HERITAGE TRAIL
CARPARKS
SWANVIEW
Construct and seal
Trail Head Carparks
in Swan View
0 0 100,000 0 0 0 0 0 0 0
ROLAND ROAD
BLACKSPOT
Byfield Road to
Cameron Road
422,440 0 0 0 0 0 0 0 0 0
SCOTT STREET Boya Oval widen
enrty off Scott Street
60,000 0 0 0 0 0 0 0 0 0
SNOWDEN RD Construct asphalt cul-
de-sac
0 0 0 25,000 0 0 0 0 0 0
THOMAS ROAD
BLACKSPOT
Hardy Road to
Charles Road
309,500 0 0 0 0 0 0 0 0 0
TIMARU ROAD Improve turnaround
facility
40,000 0 0 0 0 0 0 0 0 0
WORKS TO BE
DETERMINED
Various traffic
enhancements and
safety works
0 0 0 50,000 100,000 100,000 100,000 100,000 100,000 100,000
Total 931,940 400,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Traffic Management
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6.3 Adoption of Annual Budget 2015/16
File Code FI.BUD
Author Stan Kocian, Manager Finance & Governance
Senior Officer Paul O’Connor, Director Corporate Services
Disclosure of Any Interest Nil
SUMMARY: Council is requested to adopt the Municipal Fund Budget for the 2015/16 financial year (ie. Statutory Budget), together with supporting schedules, municipal fund rates strike, fees and charges, reserve funds, elected member’s fees and other consequential matters arising from the budget papers. Prior to adoption of the Annual Budget, Council will have considered and adopted the Shire’s Corporate Business Plan for the next four financial years and endorsed the Long Term Financial Plan 2016 - 2025. The Annual Budget discloses the financial implications of the first year of the Corporate Business Plan and Long Term Financial Plan. It is recommended that Council, by an absolute majority, adopts the Annual Budget for the Shire of Mundaring for the year ending 30 June 2016. BACKGROUND: The budget document is in the Statutory Budget format with all relevant disclosures to discharge financial accountability to the community. The Statutory Budget incorporates all the activities and projects detailed in year 1 of the Corporate Business Plan. The budget has been prepared to include information required by the Local Government Act 1995, Local Government (Financial Management) Regulations 1996 and Australian Accounting Standards.
STATUTORY / LEGAL IMPLICATIONS: Section 6.2 of the Local Government Act 1995 requires that not later than 31 August in each financial year, or such extended time as the Minister allows, each local government is to prepare and adopt (by absolute majority) in the form and manner prescribed, a budget for its municipal fund for the financial year ending on the next following 30 June. Divisions 5 and 6 of the Local Government Act 1995 refer to the setting of budgets and raising of rates and charges. The Local Government (Financial Management) Regulations 1996 details the form and content of the budget. The 2015/16 budget as presented meets statutory requirements.
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POLICY IMPLICATIONS: Nil RISK IMPLICATIONS: When setting the Annual Budget, the Shire is exposed to financial risk over the long term if insufficient regard is given to both revenue and expenditure implications beyond the budget period. A rigorous review of the Long Term Financial Plan 2016 – 2025 during the budget process has helped to mitigate the long term risks. The budget has been based on the assumption that the sale of Morrison/ Farrell Road proceeds, and a required loan amount of $9.6 million. Should this sale not proceed, or should tenders for major capital projects be significantly higher than the budget estimate, Council will need to consider certain measures to address the resulting budget shortfall. These measures would include; an increased amount of borrowings, increased rate rises, a review of the capital works program and discontinuing the provision of some services. FINANCIAL IMPLICATIONS: As outlined under “Comment” section of this report. STRATEGIC IMPLICATIONS: The 2015/16 budget has been developed based on existing strategic planning documents adopted by Council. Strategic Theme 4: Respected Civic Leadership – Strong civic leadership and governance. SUSTAINABILITY IMPLICATIONS: The budget aims to achieve a balance between required services and infrastructure improvement projects for the community. It demonstrates the allocation of scarce resources in an efficient and effective manner to provide the outcomes expected by the community and considerations of the Corporate Business Plan and Long Term Financial Plan as adopted by Council at this meeting.
Economic Implications – the budget is based on sound financial management and accountability principles and is considered to deliver a sustainable economic outcome for Council and the community. It provides for responsible and effective management of finance and assets as well as a mechanism for financial reporting to Council and the community.
Social Implications – the budget:
delivers social outcomes identified in the Corporate Business Plan, which has been adopted by Council at this meeting.
is the mechanism that meets the needs of the community from both infrastructure and service provision.
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provides long term financial planning for future needs of the community.
Environmental Implications – the budget supports key environmental strategies and initiatives as identified in the Corporate Business Plan, which has been adopted by Council at this meeting.
EXTERNAL CONSULTATION: Nil COMMENT
The 2015/16 Annual Budget continues to deliver on various strategies adopted by Council. It maintains a minimum level of service across all programs. It ensures a focus on road and associated infrastructure as well as on renewing infrastructure assets at sustainable levels.
The budget has been prepared on the basis that the Shire has retained focus on its long term vision for strengthened financial sustainability, which enables community infrastructure to be maintained and developed to meet community needs over multiple generations of ratepayers and residents. The budget has be impacted by a number of increases in State Government charges that the Shire is obliged to pass onto the ratepayers of the Shire, namely:
Street lighting charges will increase by 7.5% in 2015/16;
As from 1 January 2015 the Levy for Landfill waste increased by 96% for putrescible waste and 400% for inert waste; and
As from 1 July 2015 the State Government Loan Guarantee fee will increase from 10 basis points to 70 basis points for all existing and future loans with the Western Australian Treasury Corporation (WATC). This measure effectively increases the interest rate on all WATC loans by 0.6%.
Comments on the recommendations to be adopted by Council to facilitate adoption of the Annual Budget are as follows:
Municipal Fund Budget 2015/16
The Municipal Fund Budget for the Shire of Mundaring for the 2015/16 financial year includes the following:
Statement of Comprehensive Income by Nature and Type on page 6, showing total comprehensive income of $2,329,158.
Statement of Comprehensive Income by Program on pages 7 and 8, showing total comprehensive income of $2,329,158.
Statement of Cash Flows on page 9.
Rate Setting Statement on page 10, showing an amount required to be raised from rates of $25,009,786.
Notes to and Forming Part of the Budget on pages 11 to 40.
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Supplementary information forming part of the budget (Budgets by Directorate) on pages 41 to 44.
The 2015/16 Annual Budget (ATTACHMENT 3) is the Municipal Fund Budget prepared as required by Section 6.2 of the Local Government Act 1995 in the form and manner prescribed.
Borrowings The budget has been developed in accordance with the Long Term Financial Plan. The Shire has budgeted for a loan of $9.6 million to be drawn down during 2015/16. These funds will be utilised to fund major building and reserve capital projects over the next three years.
Material Variances
In accordance with regulation 34(5) of the Local Government (Financial Management) Regulations 1996, and AASB 1031 Materiality, Council has previously (9 June 2015) (C5.06.15) adopted the values to be used in the statements of financial activity, for reporting material variances of:
(+) or (-) $50,000 or 10%, whichever is the greater for Revenue; and
(+) or (-) $100,000 or 10%, whichever is the greater for Expenses
for each Directorate being reported for the 2015/16 financial year.
Elected Member’s Fees and Allowances
Pursuant to sections 5.98, 5.98A, 5.99 and 5.99A of the Local Government Act 1995, Council are required to adopt Elected Member’s Fees and Allowances for the 2015/16 financial year. At the Ordinary meeting of Council held 12 May 2015 Council made the following resolution (C6.05.15):
1. Set the annual allowance in lieu of meeting fees for elected members other than the Shire President at 75% of the scale between the minimum and maximum SAT levels as determined by SAT each financial year;
2. Set the annual allowance in lieu of meeting fees for the Shire President
at 75 % of the scale between the minimum and maximum SAT levels as determined by SAT each financial year;
3. Set the annual allowance for the Shire President at 75 % of the scale
between the minimum and maximum SAT levels as determined by SAT each financial year;
4. Set the annual allowance for the Deputy Shire President at 25% of the
President’s Allowance; and
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5. Set the Information and Communication Technology Allowance for
elected members at 100% of the scale between the minimum and maximum SAT levels as determined by SAT each financial year.
In 2014/15 SAT determined a 3% increase to elected members' allowances. In 2015/16, should SAT again determine that a 3% increase to elected member’s allowances applies, the following allowances will be payable to elected members in 2015/16:
1. The annual allowance in lieu of meeting fees for elected members
other than the Shire President - $21,195;
2. The annual allowance in lieu of meeting fees for the Shire President - $27,176;
3. The Shire President’s annual allowance - $50,604;
4. The Deputy Shire President’s annual allowance - $12,651; and
5. The annual allowance for each elected member for Information and Communication Technology - $3,500.
Council should note that if the actual SAT determinations for 2015/16 (due in late June or early July) vary from the 3% increase flagged above; a report will need to go to Council to vary the amount for each allowance payable to elected members.
Fees and Charges
Pursuant to section 6.16 of the Local Government Act 1995, Council adopted the Schedule of Fees and Charges for the 2015/16 financial year on 12 May 2015 (C5.05.15).
Rates and Charges
For the purpose of yielding the deficiency disclosed by the Municipal Fund Budget, Council pursuant to sections 6.32, 6.33, 6.34 and 6.35 of the Local Government Act 1995 will impose the following general and minimum rates on Gross Rental and Unimproved Values. The rates in the dollar and minimum rates to be levied on all rateable property within the Shire of Mundaring for the 2015/16 financial year are as follows:
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Commercial Zone Rate Category Minimum Rate $760 Rate cents in the dollar of GRV
7.56
Light Industrial Zone Rate Category Minimum Rate $760 Rate cents in the dollar of GRV
7.56
Residential Zone Rate Category Minimum Rate $760 Rate cents in the dollar of GRV
7.56
Rural Residential Zone Rate Category Minimum Rate $760 Rate cents in the dollar of GRV
7.56
Rural and Mining Zones Rate Categories Minimum Rate $960 Rate cents in the dollar of UV
0.47
The Shire of Mundaring’s 2015/16 Annual Budget has been based on an increase of 5.46% in the total rate yield. To achieve this outcome the rate in the dollar has been increased by 4.38% for GRV properties and 6.20% for UV properties. The average increase in rates payable per assessment (excluding minimum rated properties) by rate type is as below:
Rate Type 2014/15 2015/16 $ Increase % Increase
GRV Commercial $5,991.70 $6,343.47 $351.77 5.87%
GRV Light Industrial $4,567.17 $4,800.11 $232.94 5.10%
GRV Residential $1,413.22 $1,475.74 $62.52 4.42%
GRV Rural Residential $1,505.84 $1,572.22 $66.39 4.41%
UV Rural $2,975.90 $3,132.33 $156.43 5.26%
A detailed disclosure of rating information for 2015/16 is provided in Note 6 of the Budget document.
Dates for Payment of Rates and Services Charges
Section 6.50 of the Local Government Act 1995 allows Council to establish a due date for rates. The due date for rates cannot be earlier than 35 days after the date the rate notice was issued. The scheduled date of issue should Council adopt its budget on 23 June 2015 will be 13 July 2015.
The dates for the second and each subsequent instalment cannot be at intervals of less than two months from the date of the first instalment.
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In accordance with the provisions of Section 6.50 of the Local Government Act 1995, rates and services charges will be due and payable on 17 August 2015.
Where the four instalment option allowed in Section 6.45 of the Local Government Act 1995 is exercised, the due dates for payment of instalments in accordance with the Local Government (Financial Management) Regulations (Regulation 64) are:
Full payment and 1st instalment due date - 17 August 2015 2nd quarterly instalment due date - 19 October 2015 3rd quarterly instalment due date - 21 December 2015 4th and final quarterly instalment due date - 22 February 2016
Payment Incentives
In accordance with Section 6.46 of the Local Government Act 1995, the Council can offer incentives for the payment of rates and charges. Full payment of all current and arrears of rates and domestic refuse charges within 35 days of the issue date on the annual rate notice provides eligibility to enter the incentive draw.
Ratepayers other than Elected Members, Government organisations and Shire employees who pay their rates in full by 17 August 2015 will be automatically entered into the draw. A computer will randomly select winners for prizes.
It is proposed Council provides cash incentive prizes to compliment the above donations, in accordance with previous practice. The forecast cost to Council in 2015/16 is $4300, comprising $2500 as first prize, $1500 as second prize and $300 for pool entry prizes.
Interest on Overdue Rates and Services Charges
Section 6.51 of the Local Government Act 1995 allows a local government to charge interest on rates and service charges that remain unpaid after they are due and payable. Section 6.45 of the Act provides that rates are ordinarily payable by a single payment.
Regulation 60 of the Local Government (Financial Management) Regulations 1996 allows a ratepayer to elect to pay by instalments by paying the due amount of the first instalment by the due date. If payment is not made by the due date, the whole amount of rates and charges becomes due and payable, and interest is payable on the total amount outstanding. The maximum interest rate that may be imposed is 11% (Regulation 70). Interest is also charged on overdue Emergency Services Levy payments at the rate of 11% per annum. In accordance with the provisions of Section 6.51 (1) of the Local Government Act 1995 and Regulation 70 of the Local Government (Financial Management) Regulations, it is proposed interest at a rate of 11% per annum be payable on a rates (and services charge) or any instalment of a rates and services charge that remains unpaid after it is due and payable.
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Where a ratepayer exercises an option to pay by instalments by paying the first instalment under an option specified in the rate notice by the due date, interest is payable on any overdue instalment amount. Where a ratepayer requests a special payment arrangement as set out in Section 6.49 of the Local Government Act 1995 as amended, interest is payable on the balance outstanding until it is paid in full. Eligible pensioners and eligible seniors are not required to pay interest.
Instalments – Additional Charge
Section 6.45 of the Local Government Act 1995 provides Council power to charge for payment by instalments. Regulation 67 of the Local Government (Financial Management) Regulations 1996 states:
"For the purpose of determining the additional charge to be imposed where payment of a rate or service charge is made by instalments, the local government is to -
(a) have regard to the additional costs of administration; and (b) consider the additional charge as a full or partial reimbursement
of those costs and not a charge for the purpose of making a profit."
Regulation 68 provides the ability for local governments to charge interest (to a maximum of 5.5%) for payment by instalments.
It is proposed that:
1. A charge of $8.50 per instalment on instalments 2 to 4 (total $25.50) be imposed for ratepayers who exercise the option to pay by four instalments.
2. Where a rate record is amended during the year due to subdivision or
revaluation and the ratepayer elects to pay by instalments, no instalment charge is imposed.
3. Where the Shire accepts payment of a rate or service charge that is
different to the instalment program and in accordance with an agreement made with the ratepayer, no charge will be imposed.
Rubbish Service Charge
Section 67 of the Waste Avoidance & Resource Recovery Act 2007 (WARR Act) allows for the imposition of charges for the collection and disposal of waste.
The following charges are proposed for the collection and disposal of waste in accordance with the provisions of the WARR Act:
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1. For residential properties with a bin collection service, a rubbish and waste service charge of $460.
2. For non-rateable properties, a charge of $235 for a Mobile Green Bin
serviced once a week.
3. For non-rateable properties, a kerbside recycling charge of $92 per Mobile Green Bin for one service per fortnight.
4. Any additional Mobile Green Bin services, a charge of $175 per service.
5. Any additional Recycling Bin services, a charge of $72 per service.
6. For commercial properties, a rubbish and waste charge of $375 for a Mobile Green Bin serviced once a week.
7. A rubbish service charge of $2,150 per annum for a 1.5 cubic metre bulk
bin for one lift per week and for each additional lift per week $1,950 per annum, $1,350 per annum for one lift per fortnight.
Overdraft Facility and Credit Card Facilities
Section 6.20 of the Local Government Act 1995 allows a local government to borrow funds to enable it to perform its functions and exercise the powers conferred on it under this Act or any other written law.
Regulation 29 (b) of the Local Government (Financial Management) Regulations 1996 requires that:
“29. The notes to the annual budget are to include –
(b) in relation to a principal amount carried forward by way of over drawings on current amount (“the overdraft”)
(i) an estimate of the amount brought forward on 1 July:
(ii) the purpose for which the overdraft was established:
(iii) the year in which the overdraft was first established:
(iv) an estimate of the amount by which the overdraft will be increased or decreased during the financial year: and
(v) an estimate of the amount of overdraft which will remain at 30 June:”
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Note 15 c, which is included in the Annual Budget for the Year Ended 30 June 2016, is reproduced in below:
2015/16 Budget
$
2014/15 Actual
$
2014/15 Budget
$
Undrawn Borrowing Facilities Credit Standby Arrangements
Bank Overdraft Limit 1,000,000 1,000,000 1,000,000
Bank Overdraft at Balance Date 0 0 0
Credit Card Limit 300,000 300,000 300,000
Credit Card Balance at Balance Date (100,000) (100,000) (100,000)
Total Amount of Credit Unused 1,200,000 1,200,000 1,200,000
Loan Facilities
Loan Facilities in use at Balance Date 13,605,562 4,346,637 20,346,637
Unused Loan Facilities at Balance Date 0 0 0
Council established an overdraft facility with Westpac Banking Corporation in 1998. Council has resolved in each succeeding year to maintain the overdraft facility. In accordance with the provisions of Section 6.20 of the Local Government Act 1995, it is recommended that Council resolves to establish an overdraft facility of up to $1,000,000 for the purpose of providing a credit facility for normal Municipal Fund operational expenditure during the year. The Shire also utilises credit card facilities to enable employees to purchase goods and services for day to day Shire operations. The maximum limit of this facility was $300,000 for the 2014/15 financial year. As the use of corporate credit cards is an established method by which the Shire conducts its day to day operations, it is recommended that this facility and limit remain in place for 2015/16.
Trust Fund Budget
A fund established under Section 6.9 of the Local Government Act 1995 for the purpose of holding money over which the local government does not exercise control. It is mandatory to have a trust fund and it must be kept separate and distinct from the municipal fund.
The Shire receives:
Deposits, Bonds and Retentions;
Public Open Space and Road Construction;
Scheme Costs;
Building Construction Industry Training Levy; and
Building Registration Board Levy.
As the Shire performs only a custodial role in respect of these monies, the monies are excluded from the annual budget.
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VOTING REQUIREMENT: Absolute Majority
COUNCIL DECISION SC7.06.15 RECOMMENDATION Moved by: Cr Jones Seconded by: Cr Fox
That Council approves the adoption of the Annual Budget for the year ending 30 June 2016 as detailed in ATTACHMENT 3, incorporating: (i) a general rate of 7.56 cents in the dollar of the Gross Rental Value to be
levied on all rateable property within the Shire of Mundaring for the 2015/16 financial year;
(ii) a general rate of 0.47 cents in the dollar to be levied on all Unimproved
Value property within the Shire of Mundaring for the 2015/16 financial year;
(iii) a minimum rate of $760 for the 2015/16 financial year for Gross Rental
Value Properties;
(iv) a minimum rate of $960 for the 2015/16 financial year for Unimproved Value Properties;
(v) the following dates being set for payment of rates by instalments and
payment in full be approved:
Full payment and 1st instalment due date - 17 August 2015 2nd quarterly instalment due date - 19 October 2015 3rd quarterly instalment due date - 21 December 2015 4th and final quarterly instalment due date - 22 February 2016
(vi) a charge of $8.50 per instalment being imposed on instalments 2 to 4
(total $25.50) for ratepayers who exercise the option to pay by four instalments for 2015/16;
(vii) the provision of cash incentive prizes totalling $4,300 from the 2015/16 budget;
(viii) an interest rate of 11% per annum payable on a rates and services charge
or any instalment of a rates and services charge that remains unpaid after it is due and payable;
(ix) the adoption of the following charges for the collection and disposal of
waste in accordance with the provisions of the Waste Avoidance & Resources Recovery Act 2007:
(a) For residential properties with a bin collection service, a rubbish and
waste service charge of $460.
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(b) For non-rateable properties, a charge of $235 for a Mobile Green Bin
serviced once a week. (c) For non-rateable properties, a kerbside recycling charge of $92 per
Mobile Green Bin for one service per fortnight. (d) Any additional Mobile Green Bin services, a charge of $175 per
service. (e) Any additional Recycling Bin services, a charge of $72 per service.
(f) For commercial properties, a rubbish and waste charge of $375 for a Mobile Green Bin serviced once a week.
(g) A rubbish service charge of $2,150 per annum for a 1.5 cubic metre bulk bin for one lift per week and for each additional lift per week $1,950 per annum, $1,350 per annum for one lift per fortnight.
(x) the borrowing of funds of $9,600,000 for 2015/16 to enable the Shire to
maintain its capital works program;
(xi) the establishment of an overdraft facility of up to $1,000,000 and credit card facility of up to $300,000 for the purpose of providing a credit facility for normal Municipal Fund operational expenditure during the year;
(xii) the adoption of the Trust Fund Budget for the year ending 30 June 2016;
(xiii) the adoption of Elected Members’ Fees and Allowances for 2015/16 as
follows:
(a) The annual allowance in lieu of meeting fees for elected members other than the Shire President - $21,195.
(b) The annual allowance in lieu of meeting fees for the Shire President -
$27,176. (c) The Shire President’s annual allowance - $50,604.
(d) The Deputy Shire President’s annual allowance - $12,651.
(e) The annual allowance for each elected member for Information and Communication Technology - $3,500.
CARRIED BY AN ABSOLUTE MAJORITY 12/0
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ATTACHMENT 3
REPORT 6.3
44 PAGES
Shire of Mundaring Annual Budget 2015/16 Page 1
SHIRE OF MUNDARING
BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 2
TABLE OF CONTENTS
Budget Overview 3
Statement of Comprehensive Income by Nature and Type 6
Statement of Comprehensive Income by Program 7
Statement of Cash Flows 9
Rate Setting Statement 10
Notes to and forming part of the budget 11
Supplementary Information – Budgets by Directorate 41
Shire of Mundaring Annual Budget 2015/16 Page 3
BUDGET OVERVIEW The Shire of Mundaring’s 2015/16 budget has been based on an increase of 5.46% in the total rate yield. The average increase in rates payable per assessment (excluding minimum rated properties) by rate type is as below:
A detailed disclosure of rating information for 2015/16 is provided in Note 6 of the Budget document. Closing Budget Position The budget forecasts a closing surplus of $1,773,841 as at 30 June 2016. A detailed disclosure of the Shire’s forecast closing budget position is provided in the Rate Setting Statement and Note 7 of the Budget document. Revenue The Shire’s total revenue for 2015/16 is forecast to be $51,630,429. The breakdown of revenue by nature and type is provided below:
Rate Type 2014/15 2015/16 $ Increase % Increase
GRV - Commercial 5,991.70$ 6,343.47$ 351.77$ 5.87%
GRV - Light Industrial 4,567.17$ 4,800.11$ 232.94$ 5.10%
GRV - Residential 1,413.22$ 1,475.74$ 62.52$ 4.42%
GRV - Rural Residential 1,505.84$ 1,572.22$ 66.39$ 4.41%
UV - Rural 2,975.90$ 3,132.33$ 156.43$ 5.26%
Shire of Mundaring Annual Budget 2015/16 Page 4
Operating Expenses The Shire’s total operating expenditure for 2015/16 is forecast to be $50,567,635. The breakdown of operating expenditure by nature and type is provided below:
The breakdown of operating expenditure by Program is provided below:
A detailed explanation of the activities undertaken under each Program can be found
in Note 2 (b) of the budget document.
Shire of Mundaring Annual Budget 2015/16 Page 5
Capital Expenditure The Shire’s total capital expenditure for 2015/16 is forecast to be $17,338,251. A breakdown of capital expenditure by class of assets is provided below:
Loan Liability The Shire has budgeted for a loan of $9.6 million to be drawn down during 2015/16. These funds will be utilised to fund major building and reserve capital projects over the next three years. The Shire’s forecast loan liability at 30 June 2016, as disclosed in Note 5 of the budget, is $13,605,562.
Shire of Mundaring Annual Budget 2015/16 Page 6
SHIRE OF MUNDARING
STATEMENT OF COMPREHENSIVE INCOME
BY NATURE OR TYPE
FOR THE YEAR ENDED 30TH JUNE 2016
NOTE 2015/16 2014/15 2014/15
Budget Actual Budget
$ $ $
Revenue
Rates 8 25,009,786 23,715,816 23,702,860
Operating Grants,
Subsidies and Contributions 5,630,261 5,932,862 5,780,407
Fees and Charges 11 11,332,521 10,994,329 10,695,085
Interest Earnings 2(a) 980,000 800,000 1,065,000
Other Revenue 3,290,687 3,479,786 2,948,525
46,243,255 44,922,793 44,191,877
Expenses
Employee Costs (18,603,742) (17,612,944) (18,064,167)
Materials and Contracts (18,196,176) (16,652,017) (18,503,986)
Utility Charges (1,384,400) (1,312,040) (1,413,028)
Depreciation on Non-Current Assets 2(a) (8,230,604) (10,126,028) (8,541,748)
Interest Expenses 2(a) (580,395) (309,661) (309,661)
Insurance Expenses (890,488) (877,276) (1,005,352)
Other Expenditure (2,681,830) (2,624,816) (1,451,451)
(50,567,635) (49,514,782) (49,289,393)
(4,324,380) (4,591,989) (5,097,516)
Non-Operating Grants,
Subsidies and Contributions 5,387,174 2,557,096 3,519,507
Profit on Asset Disposals 3 1,330,000 2,092 0
Loss on Asset Disposals 3 (63,636) (69,528) 0
NET RESULT 2,329,158 (2,102,329) (1,578,009)
Other Comprehensive Income
Changes on Revaluation of Non-Current Assets 0 0 0
Total Other Comprehensive Income 0 0 0
TOTAL COMPREHENSIVE INCOME 2,329,158 (2,102,329) (1,578,009)
Notes:
All fair value adjustments relating to remeasurement of financial assets at fair value through
profit or loss (if any) and changes on revaluation of non-current assets in accordance with the
mandating of fair value measurement through Other Comprehensive Income, are impacted upon
by external forces and is not able to be reliably estimated at the time of budget adoption.
Fair value adjustments relating to the re-measurement of financial assets at fair value through
profit or loss will be asessed at the time they occur with compensating budget amendments
made as necessary.
It is anticipated, in all instances, any changes upon revaluation of non-current assets will relate to
non-cash transactions and as such, have no impact on this budget document.
This statement is to be read in conjunction with the accompanying notes.
Shire of Mundaring Annual Budget 2015/16 Page 7
SHIRE OF MUNDARING
STATEMENT OF COMPREHENSIVE INCOME
BY PROGRAM
FOR THE YEAR ENDED 30TH JUNE 2016
NOTE 2015/16 2014/15 2014/15
Budget Actual Budget
Revenue (Refer Notes 1,2,8 to 13) $ $ $
Governance 91,700 149,004 81,200
General Purpose Funding 28,997,477 27,547,189 27,756,952
Law, Order, Public Safety 455,200 841,238 418,200
Health 55,700 67,700 55,700
Education and Welfare 4,964,318 4,927,960 4,818,166
Community Amenities 7,626,183 7,223,394 7,124,290
Recreation and Culture 1,130,210 1,218,192 1,053,713
Transport 198,000 163,310 186,000
Economic Services 243,500 308,500 238,500
Other Property and Services 2,480,967 2,476,306 2,459,15646,243,255 44,922,793 44,191,877
Expenses Excluding Finance Costs
(Refer Notes 1,2 & 14)
Governance (5,186,168) (4,792,385) (5,125,476)
General Purpose Funding (609,075) (685,429) (681,138)
Law, Order, Public Safety (2,288,974) (2,580,981) (2,395,826)
Health (816,121) (726,753) (814,610)
Education and Welfare (7,301,420) (6,559,963) (6,664,979)
Community Amenities (9,295,788) (8,518,847) (8,779,786)
Recreation and Culture (10,332,068) (10,253,907) (8,679,958)
Transport (10,120,141) (11,662,509) (11,868,069)
Economic Services (785,364) (777,570) (809,159)
Other Property and Services (3,252,120) (2,646,777) (3,160,731)
(49,987,240) (49,205,121) (48,979,732)
Finance Costs (Refer Notes 2 & 5)
Governance (580,395) (309,661) (309,661)
(580,395) (309,661) (309,661)
Non-operating Grants, Subsidies and Contributions
Law, Order, Public Safety 180,000 0 0
Education and Welfare 0 58,500 58,500
Recreation and Culture 2,330,000 955,093 1,920,000
Transport 2,877,174 1,543,503 1,541,007
5,387,174 2,557,096 3,519,507
Shire of Mundaring Annual Budget 2015/16 Page 8
SHIRE OF MUNDARING
STATEMENT OF COMPREHENSIVE INCOME
BY PROGRAM (Continued)
FOR THE YEAR ENDED 30TH JUNE 2016
NOTE 2015/16 2014/15 2014/15
Budget Actual Budget
$ $ $
Profit/(Loss) On
Disposal Of Assets (Refer Note 3)
Governance 0 (18,477) 0
Law, Order, Public Safety 0 (1,335) 0
Recreation & Culture 0 (6,294) 0
Transport (63,636) (35,022) 0
Other Property and Services 1,330,000 (6,308) 0
1,266,364 (67,436) 0
NET RESULT 2,329,158 (2,102,329) (1,578,009)
Other Comprehensive Income
Changes on Revaluation of Non-Current Assets 0 0 0
Total Other Comprehensive Income 0 0 0
TOTAL COMPREHENSIVE INCOME 2,329,158 (2,102,329) (1,578,009)
Notes:
All fair value adjustments relating to remeasurement of financial assets at fair value through
profit or loss (if any) and changes on revaluation of non-current assets in accordance with the
mandating of fair value measurement through Other Comprehensive Income, is impacted upon
by external forces and is not able to be reliably estimated at the time of budget adoption.
Fair value adjustments relating to the remeasurement of financial assets at fair value through
profit or loss will be asessed at the time they occur with compensating budget amendments
made as necessary.
It is anticipated, in all instances, any changes upon revaluation of non-current assets will relate to
non-cash transactions and as such, have no impact on this budget document.
This statement is to be read in conjunction with the accompanying notes.
Shire of Mundaring Annual Budget 2015/16 Page 9
SHIRE OF MUNDARING
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30TH JUNE 2016
NOTE 2015/16 2014/15 2014/15
Budget Actual Budget
$ $ $
Cash Flows From Operating Activities
Receipts
Rates 25,009,786 23,715,816 23,702,860
Operating Grants,
Subsidies and Contributions 5,630,261 5,932,862 5,780,407
Fees and Charges 11,332,521 10,994,329 10,695,085
Interest Earnings 980,000 800,000 1,065,000
Goods and Services Tax 1,700,000 1,650,000 1,500,000
Other Revenue 3,290,687 3,479,786 2,948,525
47,943,255 46,572,793 45,691,877
Payments
Employee Costs (18,603,742) (17,612,944) (18,064,167)
Materials and Contracts (18,196,176) (16,652,017) (18,503,986)
Utility Charges (1,384,400) (1,312,040) (1,413,028)
Interest Expenses (580,395) (309,661) (309,661)
Insurance Expenses (890,488) (877,276) (1,005,352)
Goods and Services Tax (1,700,000) (1,650,000) (1,500,000)
Other Expenditure (2,681,830) (2,624,816) (1,451,451)
(44,037,031) (41,038,754) (42,247,645)
Net Cash Provided By
Operating Activities 15(b) 3,906,224 5,534,039 3,444,232
Cash Flows from Investing Activities
Payments for Purchase of
Property, Plant & Equipment 4 (9,726,397) (3,310,584) (11,110,986)
Payments for Construction of
Infrastructure 4 (7,611,854) (5,396,686) (4,913,093)
Non-Operating Grants,
Subsidies and Contributions
used for the Development of Assets 5,387,174 2,557,096 3,519,507
Proceeds from Sale of
Assets 3 7,827,509 408,774 2,638,140
Net Cash Used in Investing Activities (4,123,568) (5,741,400) (9,866,432)
Cash Flows from Financing Activities
Repayment of Debentures 5 (341,075) (199,080) (199,080)
Proceeds from New Debentures 5 9,600,000 0 16,000,000
Net Cash Provided By (Used In)
Financing Activities 9,258,925 (199,080) 15,800,920
Net Increase (Decrease) in Cash Held 9,041,581 (406,441) 9,378,720
Cash at Beginning of Year 17,926,611 18,333,052 18,836,108
Cash and Cash Equivalents
at the End of the Year 15(a) 26,968,192 17,926,611 28,214,828
This statement is to be read in conjunction with the accompanying notes.
Shire of Mundaring Annual Budget 2015/16 Page 10
SHIRE OF MUNDARING
RATE SETTING STATEMENT
FOR THE YEAR ENDED 30TH JUNE 2016
NOTE 2015/16 2014/15 2014/15
Budget Actual Budget
$ $ $
Revenue 1,2
Governance 91,700 130,527 81,200
General Purpose Funding 3,987,691 3,831,373 4,054,092
Law, Order, Public Safety 635,200 839,903 418,200
Health 55,700 67,700 55,700
Education and Welfare 4,964,318 4,986,460 4,876,666
Community Amenities 7,626,183 7,223,394 7,124,290
Recreation and Culture 3,460,210 2,166,991 2,973,713
Transport 3,011,538 1,671,791 1,727,007
Economic Services 243,500 308,500 238,500
Other Property and Services 3,810,967 2,469,998 2,459,156
27,887,007 23,696,637 24,008,524
Expenses 1,2
Governance (5,766,563) (5,102,046) (5,435,137)
General Purpose Funding (609,075) (685,429) (681,138)
Law, Order, Public Safety (2,288,974) (2,580,981) (2,395,826)
Health (816,121) (726,753) (814,610)
Education and Welfare (7,301,420) (6,559,963) (6,664,979)
Community Amenities (9,295,788) (8,518,847) (8,779,786)
Recreation and Culture (10,332,068) (10,253,907) (8,679,958)
Transport (10,120,141) (11,662,509) (11,868,069)
Economic Services (785,364) (777,570) (809,159)
Other Property and Services (3,252,120) (2,646,777) (3,160,731)
(50,567,635) (49,514,782) (49,289,393)
Net Result Excluding General Rates (22,680,628) (25,818,145) (25,280,869)
Adjustments for Cash Budget Requirements:
Non-Cash Expenditure and Revenue
(Profit)/Loss on Asset Disposals 4 (1,266,364) 67,436 0
Depreciation on Assets 2(a) 8,230,604 10,126,028 8,541,748
Capital Expenditure and Revenue
Purchase Property, Plant and Equipment 3 (9,726,397) (3,310,584) (11,110,986)
Purchase Infrastructure 3 (7,611,854) (5,396,686) (4,913,093)
Proceeds from Disposal of Assets 4 7,827,509 408,774 2,638,140
Repayment of Debentures 5 (341,075) (199,080) (199,080)
Proceeds from New Debentures 5 9,600,000 0 16,000,000
Transfers to Reserves (Restricted Assets) 6 (26,211,000) (3,807,000) (21,886,000)
Transfers from Reserves (Restricted Assets) 6 13,902,166 3,775,375 9,159,283
ADD Estimated Surplus/(Deficit) July 1 B/Fwd 7 5,041,094 5,479,160 4,877,217
LESS Estimated Surplus/(Deficit) June 30 C/Fwd 7 1,773,841 5,041,094 1,529,220
Amount Required to be Raised from General Rate 8 (25,009,786) (23,715,816) (23,702,860)
This statement is to be read in conjunction with the accompanying notes.
Shire of Mundaring Annual Budget 2015/16 Page 11
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES
(a) Basis of Preparation
The budget has been prepared in accordance with applicable Australian Accounting Standards
(as they apply to local government and not-for-profit entities), Australian Accounting
Interpretations, other authorative pronouncements of the Australian Accounting Standards
Board, the Local Government Act 1995 and accompanying regulations. Material accounting
policies which have been adopted in the preparation of this budget are presented below and
have been consistently applied unless stated otherwise.
Except for cash flow and rate setting information, the budget has also been prepared on the
accrual basis and is based on historical costs, modified, where applicable, by the
measurement at fair value of selected non-current assets, financial assets and liabilities.
The Local Government Reporting Entity
All Funds through which the Shire controls resources to carry on its functions have been
included in the financial statements forming part of this budget.
In the process of reporting on the local government as a single unit, all transactions and
balances between those Funds (eg. loans and transfers between Funds) have been
eliminated.
All monies held in the Trust Fund are excluded from the financial statements. A separate
statement of those monies appears at Note 16 to this budget document.
(b) 2014/15 Actual Balances
Balances shown in this budget as 2014/15 Actual are as forecast at the time of budget
preparation and are subject to final adjustments.
(c) Rounding Off Figures
All figures shown in this budget, other than a rate in the dollar, are rounded to the nearest dollar.
(d) Rates, Grants, Donations and Other Contributions
Rates, grants, donations and other contributions are recognised as revenues when the local
government obtains control over the assets comprising the contributions.
Control over assets acquired from rates is obtained at the commencement of the rating period
or, where earlier, upon receipt of the rates.
(e) Goods and Services Tax (GST)
Revenues, expenses and assets are recognised net of the amount of GST, except where the
amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).
Receivables and payables are stated inclusive of GST receivable or payable. The net amount of
GST recoverable from, or payable to, the ATO is included with receivables or payables in the
statement of financial position.
Cash flows are presented on a Gross basis. The GST components of cash flows arising from
investing or financing activities which are recoverable from, or payable to, the ATO are
presented as operating cash flows.
(f) Superannuation
The Shire contributes to a number of Superannuation Funds on behalf of employees.
All funds to which the Shire contributes are defined contribution plans.
Shire of Mundaring Annual Budget 2015/16 Page 12
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(g) Cash and Cash Equivalents
Cash and cash equivalents include cash on hand, cash at bank, deposits available on demand
with banks, other short term highly liquid investments that are readily convertible to known
amounts of cash and which are subject to an insignificant risk of changes in value and bank
overdrafts.
Bank overdrafts are disclosed in Note 15 (c).
(h) Trade and Other Receivables
Trade and other receivables include amounts due from ratepayers for unpaid rates and service
charges and other amounts due from third parties for goods sold and services performed in the
ordinary course of business.
Receivables expected to be collected within 12 months of the end of the reporting period are
classified as current assets. All other receivables are classified as non-current assets.
Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are
known to be uncollectible are written off when identified. An allowance for doubtful debts is
raised when there is objective evidence that they will not be collectible.
(i) Inventories
General
Inventories are measured at the lower of cost and net realisable value.
Net realisable value is the estimated selling price in the ordinary course of business less the
estimated costs of completion and the estimated costs necessary to make the sale.
Land Held for Resale
Land held for development and sale is valued at the lower of cost and net realisable value. Cost
includes the cost of acquisition, development, borrowing costs and holding costs until
completion of development. Finance costs and holding charges incurred after development is
completed are expensed.
Gains and losses are recognised in profit or loss at the time of signing an unconditional
contract of sale if significant risks and rewards, and effective control over the land, are passed
on to the buyer at this point.
Land held for sale is classified as current except where it is held as non-current based on
Council’s intentions to release for sale.
(j) Fixed Assets
Each class of fixed assets within either property, plant and equipment or infrastructure, is
carried at cost or fair value as indicated less, where applicable, any accumulated depreciation
and impairment losses.
Mandatory Requirement to Revalue Non-Current Assets
Effective from 1 July 2012, the Local Government (Financial Management) Regulations 1996 were
amended and the measurement of non-current assets at Fair Value became mandatory.
Shire of Mundaring Annual Budget 2015/16 Page 13
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(j) Fixed Assets (Continued)
The amendments allow for a phasing in of fair value in relation to fixed assets over three years
as follows:
(a) for the financial year ending on 30 June 2013, the fair value of all of the assets of the local
government that are plant and equipment; and
(b) for the financial year ending on 30 June 2014, the fair value of all of the assets of the local
government -
(i) that are plant and equipment; and
(ii) that are -
(I) land and buildings; or
(II) infrastructure; and
(c) for a financial year ending on or after 30 June 2015, the fair value of all of the assets of the
local government.
Thereafter, in accordance with the regulations, each asset class must be revalued at least
every 3 years.
In 2013, the Shire commenced the process of adopting Fair Value in accordance with the
Regulations.
Relevant disclosures, in accordance with the requirements of Australian Accounting Standards,
have been made in the budget as necessary.
Land Under Control
In accordance with Local Government (Financial Management) Regulation 16(a), the Shire
was required to include as an asset (by 30 June 2013), Crown Land operated by the local
government as a golf course, showground, racecourse or other sporting or recreational facility
of state or regional significance.
Upon initial recognition, these assets were recorded at cost in accordance with AASB 116.
They were then classified as Land and revalued along with other land in accordance with the
other policies detailed in this Note.
Whilst they were initially recorded at cost (being fair value at the date of acquisition (deemed
cost) as per AASB 116) they were revalued along with other items of Land and Buildings at
30 June 2014 and now form part of Land and Buildings to be subject to regular revaluation as
detailed above.
Initial Recognition and Measurement between Mandatory Revaluation Dates
All assets are initially recognised at cost and subsequently revalued in accordance with the
mandatory measurement framework detailed above.
In relation to this initial measurement, cost is determined as the fair value of the assets given
as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for
nominal consideration, cost is determined as fair value at the date of acquisition. The cost of
non-current assets constructed by the Council includes the cost of all materials used in
construction, direct labour on the project and an appropriate proportion of variable and fixed overheads.
Individual assets acquired between initial recognition and the next revaluation of the asset class
in accordance with the mandatory measurement framework detailed above, are carried at cost
less accumulated depreciation as management believes this approximates fair value. They will
be subject to subsequent revaluation of the next anniversary date in accordance with the
mandatory measurement framework detailed above.
Shire of Mundaring Annual Budget 2015/16 Page 14
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(j) Fixed Assets (Continued)
Revaluation
Increases in the carrying amount arising on revaluation of assets are credited to a revaluation
surplus in equity. Decreases that offset previous increases of the same asset are recognised
against revaluation surplus directly in equity. All other decreases are recognised in profit or loss.
Transitional Arrangement
During the time it takes to transition the carrying value of non-current assets from the cost
approach to the fair value approach, the Shire may still be utilising both methods across
differing asset classes.
Those assets carried at cost will be carried in accordance with the policy detailed in the
Initial Recognition section as detailed above.
Those assets carried at fair value will be carried in accordance with the Revaluation
Methodology section as detailed above.
Land Under Roads
In Western Australia, all land under roads is Crown land, the responsibility for managing which,
is vested in the local government.
Effective as at 1 July 2008, Council elected not to recognise any value for land under roads
acquired on or before 30 June 2008. This accords with the treatment available in Australian
Accounting Standard AASB 1051 Land Under Roads and the fact Local Government (Financial
Management) Regulation 16(a)(i) prohibits local governments from recognising such land as an
asset.
In respect of land under roads acquired on or after 1 July 2008, as detailed above, Local
Government (Financial Management) Regulation 16(a)(i) prohibits local governments from
recognising such land as an asset.
Whilst such treatment is inconsistent with the requirements of AASB 1051, Local Government
(Financial Management) Regulation 4(2) provides, in the event of such an inconsistency, the
Local Government (Financial Management) Regulations prevail.
Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset
of the Council.
Depreciation
The depreciable amount of all fixed assets including buildings but excluding freehold land, are
depreciated on a straight-line basis over the individual asset’s useful life from the time the asset
is held ready for use. Leasehold improvements are depreciated over the shorter of either the
unexpired period of the lease or the estimated useful life of the improvements.
Shire of Mundaring Annual Budget 2015/16 Page 15
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(j) Fixed Assets (Continued)
Major depreciation periods used for each class of depreciable asset are:
Buildings
- Structure 25 to 50 years
- Fit out 10 years
- Mechanical 5 to 15 years
- Roof Cladding 30 to 50 years
Furniture and Equipment 3 to 12 years
Plant and Equipment 3 to 20 years
Sealed Roads and Streets
- Formation not depreciated
- Pavement 60 years
- Surface 12 to 15 years
- Kerb 70 years
Unsealed Roads
- Formation not depreciated
- Surface 15 years
Drainage 75 years
Culverts 70 years
Bridges 35 to 100 years
Footpaths 15 to 30 years
Heritage Trails 75 years
Waste Transfer Stations 15 to 100 years
Bus Shelters 50 years
Parks Hard Assets 10 to 75 years
The assets residual values and useful lives are reviewed, and adjusted if appropriate, at the end
of each reporting period.
An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s
carrying amount is greater than its estimated recoverable amount.
Gains and losses on disposals are determined by comparing proceeds with the carrying
amount. These gains and losses are included in profit or loss in the period which they arise.
When revalued assets are sold, amounts included in the revaluation surplus relating to that
asset are transferred to retained surplus.
Shire of Mundaring Annual Budget 2015/16 Page 16
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(j) Fixed Assets (Continued)
Capitalisation Threshold
Land
All purchases are capitalised, but land resumed for public works need not be capitalised if the resumption
cost is less than $1,000.
Buildings
Expenses totalling less than $3,000 on any one building in any year need not be capitalised.
Furniture and Equipment
Expenses totalling less than $3,000 on any item in any year need not be capitalised.
Plant and Equipment
Expenses totalling less than $3,000 on any one item in any year need not be capitalised.
Infrastructure Assets – Roads and Streets
Expenses totalling less than $5,000 on any one item in any year need not be capitalised.
Infrastructure Assets - Other Categories
Expenses totalling less than $3,000 on any one item in any year need not be capitalised.
Tools
Expenses totalling less than $3,000 on any one item in any year need not be capitalised.
(k) Fair Value of Assets and Liabilities
When performing a revaluation, the Council uses a mix of both independent and management
valuations using the following as a guide:
Fair Value is the price that Council would receive to sell the asset or would have to pay to
transfer a liability, in an orderly (i.e. unforced) transaction between independent, knowledgeable
and willing market participants at the measurement date.
As fair value is a market-based measure, the closest equivalent observable market pricing
information is used to determine fair value. Adjustments to market values may be made having
regard to the characteristics of the specific asset. The fair values of assets that are not traded
in an active market are determined using one or more valuation techniques. These valuation
techniques maximise, to the extent possible, the use of observable market data.
To the extent possible, market information is extracted from either the principal market for the
asset (i.e. the market with the greatest volume and level of activity for the asset or, in the
absence of such a market, the most advantageous market available to the entity at the end of
the reporting period (ie the market that maximises the receipts from the sale of the asset after
taking into account transaction costs and transport costs).
For non-financial assets, the fair value measurement also takes into account a market
participant’s ability to use the asset in its highest and best use or to sell it to another market
participant that would use the asset in its highest and best use.
Fair Value Hierarchy
AASB 13 requires the disclosure of fair value information by level of the fair value hierarchy,
which categorises fair value measurement into one of three possible levels based on the lowest
level that an input that is significant to the measurement can be categorised into as follows:
Shire of Mundaring Annual Budget 2015/16 Page 17
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(k) Fair Value of Assets and Liabilities (Continued)
Level 1
Measurements based on quoted prices (unadjusted) in active markets for identical assets or
liabilities that the entity can access at the measurement date.
Level 2
Measurements based on inputs other than quoted prices included in Level 1 that are observable
for the asset or liability, either directly or indirectly.
Level 3
Measurements based on unobservable inputs for the asset or liability.
The fair values of assets and liabilities that are not traded in an active market are determined
using one or more valuation techniques. These valuation techniques maximise, to the extent
possible, the use of observable market data. If all significant inputs required to measure fair
value are observable, the asset or liability is included in Level 2. If one or more significant inputs
are not based on observable market data, the asset or liability is included in Level 3.
Valuation techniques
The Council selects a valuation technique that is appropriate in the circumstances and for
which sufficient data is available to measure fair value. The availability of sufficient and relevant
data primarily depends on the specific characteristics of the asset or liability being measured.
The valuation techniques selected by the Council are consistent with one or more of the
following valuation approaches:
Market approach
Valuation techniques that use prices and other relevant information generated by market
transactions for identical or similar assets or liabilities.
Income approach
Valuation techniques that convert estimated future cash flows or income and expenses into a
single discounted present value.
Cost approach
Valuation techniques that reflect the current replacement cost of an asset at its current service
capacity.
Each valuation technique requires inputs that reflect the assumptions that buyers and sellers
would use when pricing the asset or liability, including assumptions about risks. When
selecting a valuation technique, the Council gives priority to those techniques that maximise
the use of observable inputs and minimise the use of unobservable inputs. Inputs that are
developed using market data (such as publicly available information on actual transactions) and
reflect the assumptions that buyers and sellers would generally use when pricing the asset or
liability and considered observable, whereas inputs for which market data is not available and
therefore are developed using the best information available about such assumptions are
considered unobservable.
Shire of Mundaring Annual Budget 2015/16 Page 18
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(k) Fair Value of Assets and Liabilities (Continued)
As detailed above, the mandatory measurement framework imposed by the Local Government
(Financial Management) Regulations requires, as a minimum, all assets carried at a revalued
amount to be revalued at least every 3 years.
(l) Financial Instruments
Initial Recognition and Measurement
Financial assets and financial liabilities are recognised when the Council becomes a party to
the contractual provisions to the instrument. For financial assets, this is equivalent to the date
that the Council commits itself to either the purchase or sale of the asset (ie trade date
accounting is adopted).
Financial instruments are initially measured at fair value plus transaction costs, except where
the instrument is classified ‘at fair value through profit or loss’, in which case transaction costs
are expensed to profit or loss immediately.
Classification and Subsequent Measurement
Financial instruments are subsequently measured at fair value, amortised cost using the
effective interest rate method, or cost.
Amortised cost is calculated as:
(a) the amount in which the financial asset or financial liability is measured at initial
recognition;
(b) less principal repayments and any reduction for impairment; and
(c) plus or minus the cumulative amortisation of the difference, if any, between the amount
initially recognised and the maturity amount calculated using the effective interest
rate method.
The effective interest method is used to allocate interest income or interest expense over the
relevant period and is equivalent to the rate that discounts estimated future cash payments or
receipts (including fees, transaction costs and other premiums or discounts) through the
expected life (or when this cannot be reliably predicted, the contractual term) of the financial
instrument to the net carrying amount of the financial asset or financial liability. Revisions to
expected future net cash flows will necessitate an adjustment to the carrying value with a
consequential recognition of an income or expense in profit or loss.
Shire of Mundaring Annual Budget 2015/16 Page 19
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(l) Financial Instruments (Continued)
(i) Financial assets at fair value through profit and loss
Financial assets are classified at “fair value through profit or loss” when they are held for
trading for the purpose of short term profit taking. Assets in this category are classified as
current assets. Such assets are subsequently measured at fair value with changes in
carrying amount being included in profit or loss.
(ii) Loans and receivables
Loans and receivables are non-derivative financial assets with fixed or determinable
payments that are not quoted in an active market and are subsequently measured at
amortised cost. Gains or losses are recognised in profit or loss.
Loans and receivables are included in current assets where they are expected to mature
within 12 months after the end of the reporting period.
(iii) Held-to-maturity investments
Held-to-maturity investments are non-derivative financial assets with fixed maturities and
fixed or determinable payments that the Council’s management has the positive intention
and ability to hold to maturity. They are subsequently measured at amortised cost. Gains or
losses are recognised in profit or loss.
Held-to-maturity investments are included in current assets where they are expected to
mature within 12 months after the end of the reporting period. All other investments are
classified as non-current.
(iv) Available-for-sale financial assets
Available-for-sale financial assets are non-derivative financial assets that are either not suitable
to be classified into other categories of financial assets due to their nature, or they are
designated as such by management. They comprise investments in the equity of other entities
where there is neither a fixed maturity nor fixed or determinable payments.
They are subsequently measured at fair value with changes in such fair value (i.e. gains or
losses) recognised in other comprehensive income (except for impairment losses). When the
financial asset is derecognised, the cumulative gain or loss pertaining to that asset previously
recognised in other comprehensive income is reclassified into profit or loss.
Available-for-sale financial assets are included in current assets, where they are expected to
be sold within 12 months after the end of the reporting period. All other available for sale
financial assets are classified as non-current.
(v) Financial liabilities
Non-derivative financial liabilities (excl. financial guarantees) are subsequently measured at
amortised cost. Gains or losses are recognised in the profit or loss.
Shire of Mundaring Annual Budget 2015/16 Page 20
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(l) Financial Instruments (Continued)
Impairment
A financial asset is deemed to be impaired if, and only if, there is objective evidence of impairment
as a result of one or more events (a “loss event”) having occurred, which has an impact on the
estimated future cash flows of the financial asset(s).
In the case of available-for-sale financial assets, a significant or prolonged decline in the market
value of the instrument is considered a loss event. Impairment losses are recognised in profit or
loss immediately. Also, any cumulative decline in fair value previously recognised in other
comprehensive income is reclassified to profit or loss at this point.
In the case of financial assets carried at amortised cost, loss events may include: indications that
the debtors or a group of debtors are experiencing significant financial difficulty, default or
delinquency in interest or principal payments; indications that they will enter bankruptcy or other
financial reorganisation; and changes in arrears or economic conditions that correlate with
defaults.
For financial assets carried at amortised cost (including loans and receivables), a separate
allowance account is used to reduce the carrying amount of financial assets impaired by credit
losses. After having taken all possible measures of recovery, if management establishes that the
carrying amount cannot be recovered by any means, at that point the written-off amounts are
charged to the allowance account or the carrying amount of impaired financial assets is reduced
directly if no impairment amount was previously recognised in the allowance account.
Derecognition
Financial assets are derecognised where the contractual rights for receipt of cash flows expire or
the asset is transferred to another party, whereby the Council no longer has any significant
continual involvement in the risks and benefits associated with the asset.
Financial liabilities are derecognised where the related obligations are discharged, cancelled or
expired. The difference between the carrying amount of the financial liability extinguished or
transferred to another party and the fair value of the consideration paid, including the transfer of
non-cash assets or liabilities assumed, is recognised in profit or loss.
(m) Impairment of Assets
In accordance with Australian Accounting Standards the Council’s assets, other than inventories,
are assessed at each reporting date to determine whether there is any indication they may be
impaired.
Where such an indication exists, an impairment test is carried out on the asset by comparing the
recoverable amount of the asset, being the higher of the asset’s fair value less costs to sell and
value in use, to the asset’s carrying amount.
Any excess of the asset’s carrying amount over its recoverable amount is recognised immediately
in profit or loss, unless the asset is carried at a revalued amount in accordance with another
standard (e.g. AASB 116) whereby any impairment loss of a revaluation decrease in accordance
with that other standard.
Shire of Mundaring Annual Budget 2015/16 Page 21
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(m) Impairment of Assets (Continued)
For non-cash generating assets such as roads, drains, public buildings and the like, value in use
is represented by the depreciated replacement cost of the asset.
At the time of adopting this budget, it is not possible to estimate the amount of impairment losses
(if any) as at 30 June 2016.
In any event, an impairment loss is a non-cash transaction and consequently, has no impact on
this budget document.
(n) Trade and Other Payables
Trade and other payables represent liabilities for goods and services provided to the Council
prior to the end of the financial year that are unpaid and arise when the Council becomes obliged
to make future payments in respect of the purchase of these goods and services. The amounts
are unsecured, are recognised as a current liability and are normally paid within 30 days of
recognition.
(o) Employee Benefits
Short-Term Employee Benefits
Provision is made for the Council’s obligations for short-term employee benefits. Short-term
employee benefits are benefits (other than termination benefits) that are expected to be settled
wholly before 12 months after the end of the annual reporting period in which the employees
render the related service, including wages, salaries and sick leave. Short-term employee
benefits are measured at the (undiscounted) amounts expected to be paid when the obligation is
settled.
The Council’s obligations for short-term employee benefits such as wages, salaries and sick
leave are recognised as a part of current trade and other payables in the statement of financial
position. The Council’s obligations for employees’ annual leave and long service leave
entitlements are recognised as provisions in the statement of financial position.
Other Long-Term Employee Benefits
Provision is made for employees’ long service leave and annual leave entitlements not expected to
be settled wholly within 12 months after the end of the annual reporting period in which the
employees render the related service. Other long-term employee benefits are measured at the
present value of the expected future payments to be made to employees. Expected future
payments incorporate anticipated future wage and salary levels, durations or service and
employee departures and are discounted at rates determined by reference to market yields at the
end of the reporting period on government bonds that have maturity dates that approximate the
terms of the obligations. Any remeasurements for changes in assumptions of obligations for other
long-term employee benefits are recognised in profit or loss in the periods in which the changes
occur.
The Council’s obligations for long-term employee benefits are presented as non-current provisions
in its statement of financial position, except where the Council does not have an unconditional right
to defer settlement for at least 12 months after the end of the reporting period, in which case the
obligations are presented as current provisions.
Shire of Mundaring Annual Budget 2015/16 Page 22
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(p) Borrowing Costs
Borrowing costs are recognised as an expense when incurred except where they are directly
attributable to the acquisition, construction or production of a qualifying asset. Where this is the
case, they are capitalised as part of the cost of the particular asset until such time as the asset is
substantially ready for its intended use or sale.
(q) Provisions
Provisions are recognised when the Council has a legal or constructive obligation, as a result of
past events, for which it is probable that an outflow of economic benefits will result and that outflow
can be reliably measured.
Provisions are measured using the best estimate of the amounts required to settle the obligation at
the end of the reporting period.
(r) Leases
Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of
the asset, but not legal ownership, are transferred to the Council, are classified as finance leases.
Finance leases are capitalised recording an asset and a liability at the lower amounts equal to the
fair value of the leased property or the present value of the minimum lease payments, including
any guaranteed residual values. Lease payments are allocated between the reduction of the lease
liability and the lease interest expense for the period.
Leased assets are depreciated on a straight live basis over the shorter of their estimated useful
lives or the lease term.
Lease payments for operating leases, where substantially all the risks and benefits remain with
the lessor, are charged as expenses in the periods in which they are incurred.
Lease incentives under operating leases are recognised as a liability and amortised on a straight
line basis over the life of the lease term.
Shire of Mundaring Annual Budget 2015/16 Page 23
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
1. SIGNIFICANT ACCOUNTING POLICIES (Continued)
(s) Current and Non-Current Classification
In the determination of whether an asset or liability is current or non-current, consideration is given
to the time when each asset or liability is expected to be settled. The asset or liability is classified
as current if it is expected to be settled within the next 12 months, being the Council’s operational
cycle. In the case of liabilities where the Council does not have the unconditional right to defer
settlement beyond 12 months, such as vested long service leave, the liability is classified as
current even if not expected to be settled within the next 12 months. Inventories held for trading
are classified as current even if not expected to be realised in the next 12 months except for land
held for sale where it is held as non-current based on the Council’s intentions to release for sale.
(t) Comparative Figures
Where required, comparative figures have been adjusted to conform with changes in presentation
for the current budget year.
(u) Budget Comparative Figures
Unless otherwise stated, the budget comparative figures shown in this budget document relate to
the original budget estimate for the relevant item of disclosure.
Shire of Mundaring Annual Budget 2015/16 Page 24
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
2015/16 2014/15 2014/15
Budget Actual Budget
2. REVENUES AND EXPENSES $ $ $
(a) Net Result
The Net Result includes:
(i) Charging as Expenses:
Auditors Remuneration
Audit Services 18,000 17,000 17,000
Other Services 17,000 16,000 18,000
35,000 33,000 35,000
Depreciation
By Program
Governance 561,814 561,736 306,815
Law, Order, Public Safety 316,496 213,012 345,554
Health 49,394 49,395 21,516
Education and Welfare 232,778 233,326 145,543
Community Amenities 76,061 79,414 127,221
Recreation and Culture 2,360,979 2,496,059 929,638
Transport 4,506,684 6,366,685 6,500,359
Economic Services 6,942 6,945 7,554
Other Property and Services 119,456 119,456 157,548
8,230,604 10,126,028 8,541,748
By Class
Buildings 2,835,289 2,710,503 841,669
Plant and Equipment 755,819 764,391 1,082,810
Furniture and Equipment 162,563 162,854 128,989
Infrastructure 4,476,933 6,488,280 6,488,280
8,230,604 10,126,028 8,541,748
Interest Expenses (Finance Costs)
- Debentures (refer note 5(a)) 580,395 309,661 309,661
580,395 309,661 309,661
(ii) Crediting as Revenues:
Interest Earnings
Investments
- Reserve Funds 450,000 300,000 415,000
- Municipal Fund 375,000 350,000 500,000
Other Interest Revenue (refer note 13) 155,000 150,000 150,000
980,000 800,000 1,065,000
Shire of Mundaring Annual Budget 2015/16 Page 25
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
2. REVENUES AND EXPENSES (Continued)
(b) Statement of Objective
In order to discharge its responsibilities to the community, the Shire has developed a set of
operational and financial objectives. These objectives have been established both on an overall
basis, reflected by the Shire’s Community Vision, and for each of its broad activities/programs.
COMMUNITY VISION
"connecting community and environment"
Shire operations as disclosed in these financial statements encompass the following service
orientated activities/programs.
GOVERNANCE
Objective:
To provide a decision making process for the efficient allocation of scarce resources.
Activities:
GENERAL PURPOSE FUNDING
Objective:
To collect revenue to allow for the provision of services.
Activities:
Rates, general purpose government grants and interest revenue.
LAW, ORDER, PUBLIC SAFETY
Objective:
To provide services to help ensure a safer community.
Activities:
Supervision and enforcement of various local laws relating to fire prevention, animal control and
other aspects of public safety including emergency services.
HEALTH
Objective:
To provide an operational framework for environmental and community health.
Activities:
Prevention of human illnesses, including inspection of premises/food control.
EDUCATION AND WELFARE
Objective:
To provide services to disadvantaged persons, the elderly, children and youth.
Activities:
Maintenance of child minding centres and playgroup centres.
Provision of services and programs for the youth and seniors of the Shire.
Includes the activities of members of council and the administrative support available to the
council for the provision of governance of the district. Other costs relate to the task of assisting
elected members and ratepayers on matters which do not concern specific council services.
Shire of Mundaring Annual Budget 2015/16 Page 26
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
2. REVENUES AND EXPENSES (Continued)
(b) Statement of Objective (Continued)
COMMUNITY AMENITIES
Objective:
To provide essential services required by the community.
Activities:
Rubbish collection services, operation of rubbish disposal sites, litter control, construction and
maintenance of urban storm water drains, protection of the environment and administration of
town planning schemes, cemetery and public conveniences.
RECREATION AND CULTURE
Objective:
To establish and effectively manage infrastructure and resource which will help the social well
being of the community.
Activities:
TRANSPORT
Objective:
Activities:
Construction and maintenance of roads, streets, pathways, depots, parking facilities and
traffic control. Cleaning of streets and maintenance of street trees, street lighting etc.
ECONOMIC SERVICES
Objective:
To help promote the Shire and its economic wellbeing.
Activities:
OTHER PROPERTY & SERVICES
Objective:
Activities:
Operation of libraries and other cultural facilities.
Maintenance of public halls, civic centres, aquatic centre, beaches, recreation centres and
various sporting facilities. Provision and maintenance of parks, gardens and playgrounds.
To provide safe, effective and efficient transport services to the community.
Tourism and area promotion. Provision of standpipes. Approval of building construction
and implementation of building controls.
To monitor and control the Shire’s overheads operating accounts.
Private works operation, plant repair and operation costs and engineering operation costs.
Shire of Mundaring Annual Budget 2015/16 Page 27
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
3. DISPOSALS OF ASSETS
The following assets are budgeted to be disposed of during the year.
N et B ook V alue Sale Proceeds Pro f it ( Loss)
By Program 2015/16 2015/16 2015/16
Budget Budget Budget
$ $ $
Transport 361,145 297,509 (63,636)
Other Property and Services 6,200,000 7,530,000 1,330,000
6,561,145 7,827,509 1,266,364
N et B ook V alue Sale Proceeds Pro f it ( Loss)
By Class 2015/16 2015/16 2015/16
Budget Budget Budget
$ $ $
Plant and Equipment 361,145 297,509 (63,636)
Land 6,200,000 7,530,000 1,330,000
6,561,145 7,827,509 1,266,364
2015/16
Summary Budget
$
Profit on Asset Disposals 1,330,000
Loss on Asset Disposals (63,636)
1,266,364
Shire of Mundaring Annual Budget 2015/16 Page 28
4. ACQUISITION OF ASSETS
The following assets are budgeted to be acquired
during the year:
Governance
Law, Order
and Public
Safety
Education
and
Welfare
Community
Amenities
Recreation
and
Culture Transport Total
Asset Class $ $ $ $ $ $ $
Property, Plant and Equipment
Land and Buildings 45,000 0 230,000 0 8,210,500 220,500 8,706,000
Furniture and Equipment 8,300 0 72,500 0 45,000 0 125,800
Plant and Equipment 0 180,000 0 0 0 714,597 894,597
Infrastructure
Roads 0 0 0 0 0 4,140,354 4,140,354
Footpaths 0 0 0 0 0 442,500 442,500
Drainage 0 0 0 0 0 867,000 867,000
Other Infrastructure (Parks, Ovals etc.) 0 0 0 95,000 1,090,000 977,000 2,162,000
53,300 180,000 302,500 95,000 9,345,500 7,361,951 17,338,251
A detailed breakdown of acquisitions on an individual asset basis can be found in
the supplementary information to this budget document, namely:
1. 2015/16 - 2018/19 Corporate Business Plan
2. 2015/16 - 2024/25 Long Term Financial Plan
Reporting Program
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 29
5. INFORMATION ON BORROWINGS
(a) Debenture Repayments
Movement in debentures and interest between the beginning and the end of the current financial year.
Principal New Principal Principal Interest
1-Jul-15 Loans Repayments Outstanding Repayments
2015/16 2014/15 2015/16 2014/15 2015/16 2014/15
Particulars Budget Actual Budget Actual Budget Actual
$ $ $ $ $ $
Loan 170 - Civic Facility 4,346,637 0 213,366 199,080 4,133,271 4,346,637 298,755 309,661
Redevopment
Loan 171 - Infrastructure Projects 0 9,600,000 127,709 0 9,472,291 0 281,640 0
4,346,637 9,600,000 341,075 199,080 13,605,562 4,346,637 580,395 309,661
(b) New Debentures - 2015/16
Amount Institution Term Total Interest Amount Balance
Particulars/Purpose Borrowed (Years) Interest & Rate Used Unspent
Budget Charges % Budget $
WA Treasury
Loan 171 - Infrastructure Projects 9,600,000 Corporation 20 6,773,929 5.9 9,600,000 0
(c) Unspent Debentures
Council had no unspent debenture funds as at 30th June 2015 nor is it expected to have unspent debenture funds as at 30th June 2016.
(d) Overdraft
Council has not utilised an overdraft facility during the financial year although an overdraft facility of $1,000,000 with the Westpac Bank
does exist. It is not anticipated that this facility will be required to be utilised during 2015/16.
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 30
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
2015/16 2014/15 2014/15
Budget Actual Budget
$ $ $
6. RESERVES
(a) Works Plant Replacement Reserve
Opening Balance 324,905 559,891 558,145
Amount Set Aside / Transfer to Reserve 770,191 215,667 220,130
Amount Used / Transfer from Reserve (379,088) (450,653) (466,346)
716,008 324,905 311,929
(b) Civic Facilities Reserve
Opening Balance 1,075,187 1,698,325 2,488,679
Amount Set Aside / Transfer to Reserve 16,596,962 2,047,523 18,089,759
Amount Used / Transfer from Reserve (6,098,755) (2,670,661) (3,885,661)
11,573,395 1,075,187 16,692,777
(c) Information Technology Reserve
Opening Balance 807,707 707,898 705,147
Amount Set Aside / Transfer to Reserve 75,279 99,809 105,433
Amount Used / Transfer from Reserve (8,300) 0 0
874,686 807,707 810,580
(d) Long Service Leave Reserve
Opening Balance 180,587 158,809 162,075
Amount Set Aside / Transfer to Reserve 367,888 204,444 205,846
Amount Used / Transfer from Reserve (91,768) (182,666) (144,726)
456,707 180,587 223,195
(e) Children's Service Reserve
Opening Balance 2,016,277 1,786,292 1,791,533
Amount Set Aside / Transfer to Reserve 88,067 229,985 244,615
Amount Used / Transfer from Reserve (38,000) 0 0
2,066,344 2,016,277 2,036,148
(f) Gravel Pit Rehabilitation Reserve
Opening Balance 102,179 164,574 160,138
Amount Set Aside / Transfer to Reserve 93,463 4,605 94,776
Amount Used / Transfer from Reserve (150,000) (67,000) (36,000)
45,642 102,179 218,914
(g) Capital Investment Reserve
Opening Balance 3,720,684 3,920,966 4,065,132
Amount Set Aside / Transfer to Reserve 7,692,513 109,718 2,471,617
Amount Used / Transfer from Reserve (6,530,000) (310,000) (4,410,000)
4,883,197 3,720,684 2,126,749
(h) Capital Income Reserve
Opening Balance 2,075,091 1,724,238 1,575,502
Amount Set Aside / Transfer to Reserve 526,636 445,248 453,824
Amount Used / Transfer from Reserve (156,255) (94,395) (216,550)
2,445,473 2,075,091 1,812,776
Total Reserves C/Fwd 23,061,452 10,302,618 24,233,068
Shire of Mundaring Annual Budget 2015/16 Page 31
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
2015/16 2014/15 2014/15
Budget Actual Budget
$ $ $
6. RESERVES (Continued)
Total Reserves B/Fwd 23,061,452 10,302,618 24,233,068
(i) Unspent Grants Reserve
Opening Balance 450,000 0 0
Amount Set Aside / Transfer to Reserve 0 450,000 0
Amount Used / Transfer from Reserve (450,000) 0 0
0 450,000 0
Total Reserves 23,061,452 10,752,618 24,233,068
All of the above reserve accounts are to be supported by money held in financial institutions.
Shire of Mundaring Annual Budget 2015/16 Page 32
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
2015/16 2014/15 2014/15
Budget Actual Budget
6. RESERVES (Continued) $ $ $
SUMMARY OF RESERVE TRANSFERS
Transfers to Reserves
Works Plant Replacement Reserve 770,191 215,667 220,130
Civic Facilities Reserve 16,596,962 2,047,523 18,089,759
Information Technology Reserve 75,279 99,809 105,433
Long Service Leave Reserve 367,888 204,444 205,846
Children's Service Reserve 88,067 229,985 244,615
Gravel Pit Rehabilitation Reserve 93,463 4,605 94,776
Capital Investment Reserve 7,692,513 109,718 2,471,617
Capital Income Reserve 526,636 445,248 453,824
Unspent Grants Reserve 0 450,000 0
26,211,000 3,807,000 21,886,000
Transfers from Reserves
Works Plant Replacement Reserve (379,088) (450,653) (466,346)
Civic Facilities Reserve (6,098,755) (2,670,661) (3,885,661)
Information Technology Reserve (8,300) 0 0
Long Service Leave Reserve (91,768) (182,666) (144,726)
Children's Service Reserve (38,000) 0 0
Gravel Pit Rehabilitation Reserve (150,000) (67,000) (36,000)
Capital Investment Reserve (6,530,000) (310,000) (4,410,000)
Capital Income Reserve (156,255) (94,395) (216,550)
Unspent Grants Reserve (450,000) 0 0
(13,902,166) (3,775,375) (9,159,283)
Total Transfer to/(from) Reserves 12,308,834 31,625 12,726,717
Shire of Mundaring Annual Budget 2015/16 Page 33
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
6. RESERVES (Continued)
In accordance with council resolutions in relation to each reserve account, the purpose for which
the reserves are set aside are as follows:
Works Plant Replacement Reserve
- to fund the replacement of works plant and light vehicles.
Civic Facilities Reserve
- to fund the construction and/or purchase of Public Buildings and Facilities.
Information Technology Reserve
- to fund the upgrade and replacement of the Shire's Information Technology.
Long Service Leave Reserve
- to fund the Shire's Long Service Leave Liability.
Children's Service Reserve
- to provide funds for the purchase of capital equipment, preventative maintenance for
Children's Services buildings and employee entitlements. Also allows cash surpluses to be
carried forward to fund operating expenses for future years.
Gravel Pit Rehabilitation Reserve
- to fund the production of gravel and the rehabilitation of gravel pits.
Capital Investment Reserve
- to fund the advancement of the Shire's Property Strategy.
Capital Income Reserve
- to fund the development of Shire facilities and infrastructure.
Unspent Grants Reserve
- to isolate any unspent grant funds at the end of each financial year.
The Unspent Grants Reserve is expected to be utilised in 2015/16.
Shire of Mundaring Annual Budget 2015/16 Page 34
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
2015/16 2014/15
Note Budget Actual
$ $
7. NET CURRENT ASSETS
Composition of Estimated Net Current Asset Position
CURRENT ASSETS
Cash - Unrestricted 15(a) 3,906,740 7,173,993
Cash - Restricted Reserves 15(a) 23,061,452 10,752,618
Receivables 1,538,000 1,538,000
Inventories 115,733 115,733
28,621,925 19,580,344
LESS: CURRENT LIABILITIES
Payables and Provisions (3,786,632) (3,786,632)
(3,786,632) (3,786,632)
NET CURRENT ASSET POSITION 24,835,293 15,793,712
Less: Cash - Restricted Reserves 15(a) (23,061,452) (10,752,618)
ESTIMATED SURPLUS/(DEFICIENCY) C/FWD 1,773,841 5,041,094
The estimated surplus c/fwd in the 2014/15 actual column represents the surplus
brought forward as at 1 July 2015.
The estimated surplus c/fwd in the 2015/16 budget column represents the surplus
carried forward as at 30 June 2016.
Shire of Mundaring Annual Budget 2015/16 Page 35
8. RATING INFORMATION - 2015/16 FINANCIAL YEAR
Rate in Number Rateable 2015/16 2015/16 2015/16 2015/16 2014/15
RATE TYPE $ of Value Budgeted Budgeted Budgeted Budgeted Actual
Properties $ Rate Interim Back Total $
Revenue Rates Rates Revenue
$ $ $ $
General Rate
GRV - Residential 0.0756 10,801 210,838,978 15,939,426 123,800 0 16,063,226 15,255,258
GRV - Commercial 0.0756 263 22,067,890 1,668,332 0 0 1,668,332 1,533,376
GRV - Light Industrial 0.0756 283 17,968,661 1,358,431 0 0 1,358,431 1,299,444
GRV - Rural Residential 0.0756 2,990 62,181,903 4,700,952 0 0 4,700,952 4,495,189
UV - Rural 0.0047 234 155,950,000 732,965 0 0 732,965 703,471
Sub-Totals 14,571 469,007,432 24,400,106 123,800 0 24,523,906 23,286,738
Minimum
Minimum Payment $
GRV - Residential 760 545 4,723,948 414,200 0 0 414,200 363,692
GRV - Commercial 760 6 51,936 4,560 0 0 4,560 4,344
GRV - Light Industrial 760 1 9,328 760 0 0 760 724
GRV - Rural Residential 760 81 733,624 61,560 0 0 61,560 55,748
UV - Mining Lease 960 5 64,030 4,800 0 0 4,800 4,570
Sub-Totals 638 5,582,866 485,880 0 0 485,880 429,078
Total Rates 25,009,786 23,715,816
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 36
8(a). RATING INFORMATION - 2015/16 FINANCIAL YEAR (CONTINUED)
All land except exempt land in the Shire of Mundaring is rated according to its Gross Rental Value (GRV) in townsites or Unimproved Value (UV) in the remainder of the
Shire.
The general rates detailed above for the 2015/16 financial year have been determined by Council on the basis of raising the revenue required to meet the deficiency
between the total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates and also considering the
extent of any increase in rating over the level adopted in the previous year.
The minimum rates have been determined by Council on the basis that all ratepayers must make a reasonable contribution to the cost of the Local Government
services/facilities.
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 37
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
9. SPECIFIED AREA RATE - 2015/16 FINANCIAL YEAR
The Shire of Mundaring will not levy any Specified Area Rates in 2015/16.
10. SERVICE CHARGES - 2015/16 FINANCIAL YEAR
The Shire of Mundaring will not levy any Service Charges in 2015/16.
2015/16 2014/15
Budget Actual
11. FEES & CHARGES REVENUE $ $
General Purpose Funding 127,500 125,942
Law, Order, Public Safety 147,200 252,566
Health 55,700 67,700
Education and Welfare 2,337,948 2,177,552
Community Amenities 7,626,183 7,191,304
Recreation and Culture 785,490 844,823
Transport 1,000 9,310
Economic Services 243,500 308,500
Other Property and Services 8,000 16,632
11,332,521 10,994,329
The detail of fees and charges on an individual basis can be found in the Shire's 2015/16 Schedule of Fees and Charges.
12. RATE PAYMENT DISCOUNTS, WAIVERS AND CONCESSIONS
- 2015/16 FINANCIAL YEAR
The Shire of Mundaring will not be offering a discount for the early payment of rates in the 2015/16 financial year.
The Shire of Mundaring will be offering incentive prizes to ratepayers during the 2015/16 financial year. The cost to Council
in relation to the rates incentive competition is $4,300, being $2,500 towards the first prize, $1,500 towards the second prize
and $300 for pool entry.
Ratepayers other than Councillors, Government organisations and Shire staff who pay their rates in full by 17 August 2015
will be automatically entered into the draw. The computer will randomly select winners for the rates incentive prizes.
An allowance of $1,500 has been included in the 2015/16 budget for the write-off of rates.
Shire of Mundaring Annual Budget 2015/16 Page 38
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
13. INTEREST CHARGES AND INSTALMENTS - 2015/16 FINANCIAL YEAR
There are three options offered for the payment of rates:-
1) In full by 17 August 2015
2) Payment by four instalments being due on
17 August 2015 1st Instalment
19 October 2015 2nd Instalment
21 December 2015 3rd Instalment
22 February 2016 4th Instalment
3) A payment arrangement agreed under section 6.49 of the Local Government Act 1995.
An administrative charge of $25.50 is levied where rates payment is made by the four instalments option.
Budgeted income in 2015/16 for instalment administrative charges is $127,500.
No interest is levied for payment by instalments.
Ratepayers who enter an agreement to pay rates as provided in Section 6.49 of the Act are not levied an
administrative charge but interest is paid on the rates balance outstanding until it is paid in full.
Overdue interest charges of 11% per annum will be applied on a daily basis for any rate payment
outstanding after it is due and payable. Budgeted income for 2015/16 for interest charges is $155,000.
2015/16 2014/15
Budget Actual
14. ELECTED MEMBERS REMUNERATION $ $
The following fees, expenses and allowances were
paid to council members and/or the president.
Meeting Allowances 260,321 247,475
President’s Allowance 50,604 46,505
Deputy President's Allowance 12,651 11,626
Travelling Expenses 10,000 10,000
Telecommunications Allowance & Expenses 43,500 43,000
377,076 358,606
Shire of Mundaring Annual Budget 2015/16 Page 39
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
15. NOTES TO THE STATEMENT OF CASH FLOWS
(a) Reconciliation of Cash
For the purposes of the statement of cash flows, cash includes cash and cash equivalents,
net of outstanding bank overdrafts. Estimated cash at the end of the reporting period
is as follows:
2015/16 2014/15 2014/15
Budget Actual Budget
$ $ $
Cash - Unrestricted 3,906,740 7,173,993 3,981,760
Cash - Restricted 23,061,452 10,752,618 24,233,068
26,968,192 17,926,611 28,214,828
The following restrictions have been imposed by regulation or other externally imposed requirements:
Works Plant Replacement Reserve 716,008 324,905 311,929
Civic Facilities Reserve 11,573,395 1,075,187 16,692,777
Information Technology Reserve 874,686 807,707 810,580
Long Service Leave Reserve 456,707 180,587 223,195
Children's Service Reserve 2,066,344 2,016,277 2,036,148
Gravel Pit Rehabilitation Reserve 45,642 102,179 218,914
Capital Investment Reserve 4,883,197 3,720,684 2,126,749
Capital Income Reserve 2,445,473 2,075,091 1,812,776
Unspent Grants Reserve 0 450,000 0
23,061,452 10,752,618 24,233,068
(b) Reconciliation of Net Cash Provided By
Operating Activities to Net Result
Net Result 2,329,158 (2,102,329) (1,578,009)
Depreciation 8,230,604 10,126,028 8,541,748
(Profit)/Loss on Sale of Asset (1,266,364) 67,436 0
Grants/Contributions for the Development
of Assets (5,387,174) (2,557,096) (3,519,507)
Net Cash from Operating Activities 3,906,224 5,534,039 3,444,232
(c) Undrawn Borrowing Facilities
Credit Standby Arrangements
Bank Overdraft Limit 1,000,000 1,000,000 1,000,000
Bank Overdraft at Balance Date 0 0 0
Credit Card Limit 300,000 300,000 300,000
Credit Card Balance at Balance Date (100,000) (100,000) (100,000)
Total Amount of Credit Unused 1,200,000 1,200,000 1,200,000
Loan Facilities
Loan Facilities in use at Balance Date 13,605,562 4,346,637 20,346,637
Unused Loan Facilities at Balance Date 0 0 0
Shire of Mundaring Annual Budget 2015/16 Page 40
16. TRUST FUNDS
Funds held at balance date over which the local government has no control and which are not included in
the financial statements are as follows:
Estimated Estimated Estimated
Balance Amounts Amounts Balance
Detail 1-Jul-15 Received Paid 30-Jun-16
$ $ ($) $
Deposits, bonds & retentions 1,522,127 510,000 (870,000) 1,162,127
POS and road construction 4,161,837 330,000 (200,000) 4,291,837
Developer scheme costs 48,703 8,500 (14,000) 43,203
BCITF Levy 0 110,000 (110,000) 0
BRB Levy 0 120,000 (120,000) 0
5,732,667 1,078,500 (1,314,000) 5,497,167
17. MAJOR LAND TRANSACTIONS
It is not anticipated any major land transactions will occur in 2015/16.
18. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS
It is not anticipated any trading undertakings or major trading undertakings will occur in 2015/16.
SHIRE OF MUNDARING
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 41
19. DIRECTORATE BUDGETS
2015/16 2014/15
Budget Actual
$ $
STRATEGIC AND COMMUNITY SERVICES
Revenue
AFM Branch Librarian 24,666 23,266
Bilgoman Aquatic Centre Manager 363,220 583,410
Brown Park Manager 88,200 102,800
Communities For Children 120,000 90,996
Community Facilities Coordinator 144,200 165,723
Coordinator Lake Leschenaultia 360,000 361,700
Director Strategic & Community Services 0 530
Eastern Region Family Day Care Scheme 1,327,000 1,374,496
Inclusion Support Agency 365,940 372,000
KSP Branch Librarian 14,343 32,064
Manager Libraries & Community Engagement 211,570 489,231
Manager Recreation and Leisure Services 95,800 114,230
Midvale Early Childhood & Parenting Centre 1,653,200 1,417,004
Midvale Parenting Program 300,000 0
Midvale Playgroup & Toy Library 9,000 7,746
Mt Helena Aquatic & Recreation Centre Manager 63,090 64,440
Swan Children and Family Centre - Clayton View 818,000 1,066,000
Swan Children and Family Centre - Middle Swan 152,000 152,000
Toy Library Coordinator 27,308 29,008
Total Revenue 6,137,537 6,446,644
Expenses
AFM Branch Librarian (743,859) (701,451)
Bilgoman Aquatic Centre Manager (1,042,643) (2,748,316)
Brown Park Manager (458,351) (447,645)
Communities For Children (119,000) (189,816)
Community Facilities Coordinator (1,073,517) (1,074,518)
Community Playgroups (176,911) (177,395)
Coordinator Lake Leschenaultia (757,255) (792,785)
Director Strategic & Community Services (1,444,126) (1,501,224)
Eastern Region Family Day Care Scheme (1,316,960) (1,326,894)
Inclusion Support Agency (347,380) (346,960)
KSP Branch Librarian (677,753) (715,386)
Manager Libraries & Community Engagement (1,523,810) (1,434,815)
Manager Recreation and Leisure Services (870,193) (786,150)
Maternal & Infant Health (39,425) (39,425)
Midvale Early Childhood & Parenting Centre (1,616,129) (1,343,812)
Midvale Parenting Program (300,000) 0
Midvale Playgroup & Toy Library (9,310) (8,766)
Mt Helena Aquatic & Recreation Centre Manager (291,847) (299,488)
Swan Children and Family Centre - Clayton View (795,555) (753,094)
Swan Children and Family Centre - Middle Swan (355,276) (323,936)
Toy Library Coordinator (58,461) (59,523)
Total Expenses (14,017,761) (15,071,399)
Net Expenses (7,880,224) (8,624,755)
SHIRE OF MUNDARING
SUPPLEMENTARY INFORMATION FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 42
19. DIRECTORATE BUDGETS (Continued)
2015/16 2014/15
Budget Actual
$ $
OFFICE OF CHIEF EXECUTIVE AND CORPORATE SERVICES
Revenue
Allocations Office Vehicles 542,129 596,340
Allocations Ranger Vehicles 0 9,000
Chief Executive Officer 0 0
Director Corporate Services 20,361,571 2,961,759
Governance and Risk 18,000 62,497
Manager Finance and Governance 26,250,666 24,513,881
Manager Information Systems 8,300 2,500
Profit and Loss on Sale of Assets 1,266,364 (67,436)
Total Revenue 48,447,030 28,078,541
Expenses
Allocations Office Vehicles (444,369) (581,204)
Allocations Ranger Vehicles (97,760) (107,136)
Chief Executive Officer (553,764) (502,723)
Director Corporate Services (25,678,701) (3,104,682)
Governance and Risk (36,555) (30,774)
Human Resource Manager (622,400) (579,845)
Manager Finance and Governance (4,407,917) (3,836,821)
Manager Information Systems (1,995,648) (1,792,780)
Total Expenses (33,837,114) (10,535,965)
Net Revenue 14,609,916 17,542,576
SHIRE OF MUNDARING
SUPPLEMENTARY INFORMATION FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 43
19. DIRECTORATE BUDGETS (Continued)
2015/16 2014/15
Budget Actual
$ $
INFRASTRUCTURE SERVICES
Revenue
Coordinator Civil Works 0 93,349
Coordinator Parks Services 255,333 90,000
Coordinator Plant and Depot Services 2,112,810 2,261,713
Director Infrastructure Services 15,987,136 5,501,845
Engineering Technical Officer - Civil 45,000 44,310
Maintenance Supervisor 1,000 9,632
Manager Building Assets 1,900,000 500,000
Manager Design Service 530,000 0
Manager Operations Service 249,000 77,000
Waste & Recycling Coordinator 7,317,763 6,851,960
Total Revenue 28,398,042 15,429,809
Expenses
Construction Supervisor (3,298,662) (2,201,563)
Coordinator Civil Works (332,000) (1,979,571)
Coordinator Parks Services (4,674,401) (3,938,377)
Coordinator Plant and Depot Services (2,373,995) (2,480,029)
Director Infrastructure Services (5,549,841) (7,380,655)
Engineering Technical Officer - Civil (932,000) (623,500)
Maintenance Supervisor (2,077,460) (2,089,816)
Manager Building Assets (10,532,531) (2,069,300)
Manager Design Service (997,951) (124,760)
Manager Operations Service (1,242,051) (1,088,860)
Waste & Recycling Coordinator (7,199,602) (6,323,386)
Works Supervisor (1,982,862) (977,030)
Total Expenses (41,193,356) (31,276,847)
Net Expenses (12,795,314) (15,847,038)
SHIRE OF MUNDARING
SUPPLEMENTARY INFORMATION FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
Shire of Mundaring Annual Budget 2015/16 Page 44
19. DIRECTORATE BUDGETS (Continued)
2015/16 2014/15
Budget Actual
$ $
STATUTORY SERVICES
Revenue
Bushcare Coordinator 0 5,909
Coordinator Environment and Sustainability 1,934 17,069
Manager Building Services 243,500 323,799
Manager Health & Community Safety Service (CSS) 665,527 841,565
Manager Health & Community Safety Services (HS) 65,191 77,191
Manager Planning 298,707 379,075
Total Revenue 1,274,859 1,644,608
Expenses
Bushcare Coordinator (205,100) (225,797)
Coordinator Environment and Sustainability (647,182) (620,996)
Director Statutory Services (131,237) (130,324)
Manager Building Services (588,958) (573,697)
Manager Health & Community Safety Service (CSS) (2,226,761) (2,224,103)
Manager Health & Community Safety Services (HS) (570,012) (521,840)
Manager Planning (1,040,480) (1,064,253)
Total Expenses (5,409,730) (5,361,010)
Net Expenses (4,134,871) (3,716,402)
SHIRE OF MUNDARING
SUPPLEMENTARY INFORMATION FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2016
23.06.2015 SPECIAL COUNCIL MINUTES CONFIRMED 14 JULY 2015
SC235 JUNE 2015
7.0 MATTERS BEHIND CLOSED DOORS Nil 8.0 CLOSING PROCEDURES 8.1 Date, Time and Place of the Next Meeting
The next Ordinary Council meeting will be held on Tuesday, 14 July 2015, at 6.30pm in the Council Chamber.
8.2 Closure of the Meeting
Shire President declared the meeting closed at 7.33pm.