2012/13 consolidated budget · budget preface this budget is created under section 169 of the local...

Adopted by Council Resolution:

30th July, 2013

2012/13

Consolidated

Budget Mapoon Aboriginal Shire

Council

Budget 2013/14 | Mapoon Aboriginal Shire Council

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Contents Message from the CEO ........................................................................................................................... 3

Budget Preface ........................................................................................................................................ 5

Council Organisation Chart (Diagram) .................................................................................................... 8

Council Senior Management Team by Area (Diagram) .......................................................................... 9

Council Organisation Chart – Position by Funding Source (Diagram) ................................................... 10

Consolidated (Corporate) Budget ......................................................................................................... 13

Local Government Administration (Corporate) Budget........................................................................ 21

Major Projects Budget .......................................................................................................................... 23

Community Services Budget ................................................................................................................. 24

Rugapayn Community Store Budget ..................................................................................................... 25

Fleet Management (Workshop/Mechanic) Budget .............................................................................. 26

Operations Budget (Works - Construction and Road Crew) .................... Error! Bookmark not defined.

Budget 2013/14 | Mapoon Aboriginal Shire Council 3

Message from the CEO

2013-14 promises to be the cornerstone in

the change of Mapoon. Changes to the

trustee arrangements in Early 2013 has

transformed the way business will be done in

Mapoon - which is consistent with all other

Indigenous Local Governments in Queensland

with Council assuming ownership

responsibilities for the town area and the

balance transferred to a new Trustee

arrangement - reflecting the Traditional

Owners and Historical group representation.

Regulatory changes made in 2012 also come

into effect for this reporting period. This

includes the incorporation of the Finance

Management (Sustainability) Guidelines 2013

in accordance with the Local government

Regulation 2012. The new regulation also

provides a new timeframe and process for

Adoption and Amendment of Budget (section

170).

Whilst it reflects the historical performance,

this budget seeks to ensure we are able to

meet our current service level demands.

Planning

This report comes off the back of a number of

significant activities which have a great

bearing on the capacity of council and toward

ensuring success;

- Change of the Trustee arrangements;

- Progress of the Planning Scheme;

- Development of the Mapoon Capacity

Statement;

- Endorsement and application of the

Concept Master Plan

- Progress of the 24JAA process for

Housing

- Commencement of Indigenous Land

Use Agreement process

- Commencement of Native Title

Negotiations.

This will potentially yield significant

investment in our housing and infrastructure

programs with negotiations underway to

consolidate the program for the next calendar

year.

Roads

Council will also be resuming Main Roads

responsibilities for road service infrastructure.

Included in this will be contract management

of NDRRA, RMPC and other road contract

management responsibilities.

We plan to address current road deficiencies

and by 2013 seal the remaining section of

gravel road into Mapoon.

Staffing

Mapoon continues to experience staffing

turn-over within the rank. Efforts to adopt

industry changes remain challenging however


the team we presently have are equal to the

task.

Actions to acquire appropriate HR

Management Systems and Tools, was helped

by the LGAQ and their HR Advance program.

This program provides access to current HR

advice and templates and was funded by an

initiative of the Queensland Government. The

funding ended before the start of the financial

year and MASC will continue to access the

program under a single license arrangement.

We continue our quest to develop and

implement the appropriate policies and

procedures to maintain contact with Best

Practice.

Audit

Audit preparations continue in accordance

with finance management plans. It was

promising to see our commitment to register

unqualified status for the 2013 financial being

achieved.

Communication with our contract auditors

resumed and MASC Management have been

busy with preparations.

Asset Management

Council was in serious need of an Asset

Management System in 2012 and significant

works had been well underway. MASC is

happy to announce that work on the project

has been completed and our AMS is current

and reflects compliance with our statutory

requirement.

Our main asset - staff, continues to be a

management challenge as movement on and

off our employment register is still frequent.

The next phase of management improvement

will look at incorporating more efficient

recording process - including the

incorporating of a clock registration process.

Management are supportive of this

introduction which is viewed as potentially a

more efficient payroll and recording process.

The council continues to demonstrate its

commitment achieving the goals contained

within the corporate plan and breaking down

our performance in accordance with the

council’s operational planning document.

On a governance level, Mapoon is an active

participant within the industry. This presence

is well received and representatives of council

continue to impress through demonstrated

leadership. I am confident in our abilities and

certain that the efforts applied will transform

into positive / progressive steps to assuring

our future.

Leon Yeatman, CEO


Budget Preface

This budget is created under section 169 of

the Local Government Regulation 2012 which

endorses the Finance Management

(Sustainability) Guidelines 2013, as the

structure for council’s budgets.

Section 169, Preparation and Content of

Budget, is as follows:

(1) A local government’s budget for each

financial year must—

(a) Be prepared on an accrual basis;

and

(b) Include statements of the following

for the financial year for which it is

prepared and the next 2 financial

years—

(i) Financial position;

(ii) Cash flow;

(iii) Income and expenditure;

(iv) Changes in equity.

(2) The budget must also include—

(a) A long-term financial forecast; and

(b) A revenue statement; and

(c) A revenue policy.

(3) The statement of income and expenditure

must state each of the following—

(a) Rates and utility charges excluding

discounts and rebates;

(b) Contributions from developers;

(c) Fees and charges;

(d) Interest;

(e) Grants and subsidies;

(f) Depreciation;

(g) finance costs;

(h) Net result;

(i) The estimated costs of—

(i) The local government’s

significant business activities

carried on using a full cost

pricing basis; and

(ii) The activities of the local

government’s commercial

business units; and

(iii) The local government’s

significant business

activities.

(4) The budget must include each of the

relevant measures of financial sustainability

for the financial year for which it is prepared

and the next 9 financial years.

(5) The relevant measures of financial

sustainability are the following measures as

described in the financial management

(sustainability) guideline—

(a) Asset sustainability ratio;

(b) Net financial liabilities ratio;

(c) Operating surplus ratio.

(6) The budget must include the total value of

the change, expressed as a percentage, in the

rates and utility charges levied for the

financial year compared with the rates and

utility charges levied in the previous budget.

(7) For calculating the rates and utility

charges levied for a financial year, any

discounts and rebates must be excluded.

(8) The budget must be consistent with the

following documents of the local

government—

(a) Its 5-year corporate plan;

(b) Its annual operational plan.

(9) In this section— financial management

(sustainability) guideline means the document

called ‘Financial Management (Sustainability)

Guideline 2013’, version 1, made by the

department. Editor’s note—

A copy of the document is available on the department’s

website.


Revenue Statement

Rates

Mapoon remains unprepared to collect rates

at the point of writing this report. Exploratory

work to identify key elements to developing

rate chargeshave been undertaken and a

semblance of a rating structure has been

applied under the service fee arrangement.

A key impediment remains the absence of a

planning scheme and validated interest on

land.

Service fees associated with water supply and

waste collection is incorporated into the

rental charges applied to tenants and

Administration Fees

The structure of Administration fees for

council is basic and Administration Fees

charged by Council against individual Grants

are calculated as 10% of the actual annual

income. This position has developed in

accordance with the operation vacuum

council has been subject to over the previous

13 years and been limited to approved

projects. We envisage the new financial

period opening up to possibilities and more

activities reflecting increased program/project

development within the shire.

The figures represented in this report reflect

recovery of costs for the provision of the

following administrative services:

- Accountant (provision of financial

acquittals)

- Finance (Purchasing and Invoicing

specific to the grant)

- Weekly payroll processing (including

management of employee files)

Direct Charges – Recurring Operational Costs

Separate to the Administration Fees charged

by Council individual grants incur additional

“administrative” costs to operate; expenses

charged directly to grants include, but are not

limited to:

- Telephone/Mobile

- IT Provision and Support

- Audit Fees

- Insurances

- Stationary/Office Supplies

- Electricity/Gas (where applicable)

- Rent

- Training Costs

- Travel and Allowances

- Vehicle Lease &/or Running Costs

(including R & M)

Salaries and Wages (including training and

development)

The budget currently identifies an increase to

the salaries budget of 5% from the previous

financial year. This allows for individual staff

to be reviewed throughout the year (i.e.

performance reviews).

Budget has also been identified for training

and development noting that in most cases

where employment is linked to specific grants

minimum certification requirements are

generally set by the funding body.

Asset Replacement & Maintenance 2013/14

Proposed priority asset replacement includes

(but may not be limited to);

1. Council Administration Building

Plumbing (Copper corrosion)

2. Operational Vehicle replacement:

o Garbage Truck;

o Store Truck.

3. Undercover and signed Disabled Car

Parking – Wet Weather Access to

both Council Administration and Store

4. Store Upgrade


5. Mapoon Community Centre - replace

Early Learning Centre Project

6. Creation of the Mapoon Indigenous

Land Use Agreement

7. 24JAA Social Housing program

Budget development - Tied v Untied Grants

“Tied Grants”

Individual programs and activity grants which

are provided by a funding body for a set

program and project. These grants have

special conditions which must be carried out -

only be spent on their agreed activities -

unless variation has been applied for and

received.

“Untied funding”

These are funds which do not contain special

conditions.

For MASC this is limited to activities contained

within our administration budget (625). The

funding is primarily used for:

- Income from cost recovery of services

delivered by Council (e.g.

Administration Fees, Gas Bottle Sales

etc.); and

- Local Government funding in lieu of

rates.

Untied funding is used to cover administrative

expenses, community program and activities

which are not linked to funding and Councillor

Remuneration

PROGRAM AREAS

The consolidated budget uses the following

colour keys to represent;

Council Administration

Operations

Community Services

Land and Sea

Enterprises

Consultants

This budget is commended to the Mayor and

Councillors for your consideration and

endorsement

Leon Yeatman, CEO


Council Organisation Chart (Diagram)

CEO

Accountant Corporate Services Consultants

MASC Administration Operations

Community

Land & Sea Rangers Enterprises

Administration

Project / Payroll Essential Services

Community Health

Purchasing

Reception

New construction

Contracting

Construction

Short Stay Accommodation

Mail Freight

Centrelink Agent

MSO

HACC Cultural Heritage

Rangers Retail Store

Works

Ghost nets

Turtle Research

Weed Management

Feral Animal Control

Fleet Manager


Council Senior Management Team by Area (Diagram)

Chief Executive Officer Leon Yeatman

Corporate Services Manager Ron Young

Accountant David Hockey

Plumber -Licensed Store Manager

Builder Licensed

Ranger Coordinator

Senior Ranger

Fleet Manager

Snr Admin P/T HACC Coordinator

Consultants

Works Overseer New

MASC Operations

MASC Enterprises

MASC Administration

MASC Community

Services

MASC Land & Sea

Rangers

Payroll Grants

Consultant Ranger


10

126 WOC

226 WRR

126 0- WOC

126 WOC

2445 World Hert

Ref 605

314 IEDG

311 - SGFA

127 -IEDG

114 -MUNS

314 IEDG

211 HACC

314 IEDG

127 -IEDG

Ref 605

Ref 603

127 -IEDG

127 -IEDG

Ref 611

Ref 204

137 Cultural Heritage

Ref - 601

311 SGFA

Council Organisation Chart – Position by Funding Source (Diagram)

CEO

Accountant Corporate

Services Manager

Consultants

Projects Payroll

Senior Admin

Receptionist

Plumber

Cleaner

Purchasing

Environmental Health

Worker

Animal Management

OPffoicer

Garbage Roads Worker

Garbage Roads Worker

Yardsman

Builder

Tradesman

Men’s support Officer

Centrelink Agent

Freight Driver

HACC Coordinator

Support Worker

Activities Coordinator

Administration

Operations Community Services Land & Sea Enterprises

Senior Ranger

Land & Sea Coordinator

Ranger

Queensland Government Funded

Commonwealth Government Funded

MAS Generated Income

Store Manager

Store Assistant

Store Assistant

Fleet Manager

Support Worker

Support Worker

Support Worker

Ranger

Ranger

Ranger

Ranger

Ranger

Ranger

Ranger

Administration Officer

Cultural Heritage

World Heritage


In accordance with section

179 Community financial report of the Local

Government Regulation 2012 the following

criteria must be reflected in the reporting

process

(1) A local government must prepare a

community financial report for each financial

year.

(2) The community financial report for a

financial year must—

(a) contain a summary and an

analysis of the local government’s

financial performance and

position for the financial year;

and

(b) be consistent with the general

purpose financial statement for

the financial year; and

(c) include the relevant measures of

financial sustainability for the

financial year; and

(d) be written in a way that can be

easily understood by the

community.

Summary Mapoon Aboriginal Shire Council is positioning

itself to take full advantage of changes which

have occurred in 2013. These changes include

the change to the Trustee Arrangement,

commencement of Native Title Negotiations,

Creation of the Mapoon Indigenous Land Use

Agreement with Tjungungi for the town area

(lot 2), creation of the Mapoon Planning

Scheme and infrastructure development in

accordance with the Natural Disaster

Resource Recovery Program, National Housing

Program, and other projects identified for

Mapoon.

The financial landscape for MASC has been

one of restricted progress. Council has

endured hardship as a result of poor financial

controls in 2004/05 financial year. This time

included unqualified audits and culminating in

the appointment of a financial controller. To

say the least this is a memory not forgotten,

however one this community is happy to be

well past. 2012/13 brought on a new light and

registration of an unqualified audit.

Given the vast improvements to system

controls and general performance MASC has

surged ahead. There are constant reminders

about the trials and tribulations within the

industry. Council has actively engaged in

programed activities as a strategy to be up to

date with changes to legislation and to be

reminded about the benefits of positive

performance. The State Government has

reduced State Government Financial Aid for

this financial year by 13% across the board

and introduced an incentive program for the

program. This program includes block funding

for good performers and high level reporting

for non-performers.

To say the least, we have achieved positive

change at an opportune time. A reminder to

everyone, change is both positive and

negative - we all need to keep our eye on the

prize and support one another. Failure to

heed this will have dire consequence.

This budget has been created to achieve a

slim profit (before Depreciation). Without not

knowing the full scope of projects planned for

Mapoon, this report has used past data to

project forward. Also incorporated is a 3%

increment for staff expenses (Wages). This is

captured in all funding / grant applications

being considered for the period.

MASC will continue to be affected by staffing

challenges. Unavoidable changes to positions

hurt this (and all small councils) however

there is a sense of solidarity and we continue


to build on the capacity and skills available.

We welcome new team members and trust

the experience of working with the council

will prove fruitful. For those who are

departing, we wish you well in your future

endeavours; your time with the council has

been beneficial and has helped us to advance

forward.

Our partners remain committed to the ‘big

picture’ and the future looks bright with

council participation and direction

involvement in the following key strategic

agents:

ROCCY;

CIMA;

LGAQ;

LGMA;

WCCCA Trust;

ELY Trust;

QAIFVLS;

NAILSMA;

Animal Management;

WCRPA;

Queensland Plan;

DOC’s - DATSIMA

DNRM

DLG

FHACSIA - ICC

Indigenous Mayoral Round Tables

The change to Mapoon will be limited without

your continued engagement and support.

Equally the landscape will be less dynamic

without our involvement and participation.

I conclude by acknowledging the potential for

the region and the strategic position of

Mapoon. 50 years ago there was a wrongful

decision made to remove our mob. 2013

marks a milestone in our achievements since

then - reaffirming our resolve, determination

and connection to the land. We look back on

the wisdom and strength of our forebears, to

improve our clarity and vision to do what

needs to be done to ensure a better future for

Mapoon.


Consolidated (Corporate) Budget

Mapoon Aboriginal Shire Council Budget

Consolidated

Budget 2013/14

Budget 2014/15 Budget 2015/16

Income - Centrelink Agency Fee 18,867 18,867 18,867

Income - Postal Agency Commission 7,621 7,850 8,086

AQIS - Fee for Service 3,393 3,495 3,600

Customs - Fee for Service 8,405 8,657 8,917

Ghost nets - Fee for Service 48,803 50,267 51,775

Total Agency Fees 87,090 89,137 91,245

Other fees and charges

L&S Committee Engagement 4,214 4,340 4,470

Revenue - Hire - Plant & Equip 45,469 46,833 48,238

Revenue - Hire of Vehicle 83,390 85,891 88,468

Total Other fees and charges 133,072 137,065 141,176

Rental Income

Rental Receipts - Housing 251,182 258,717 266,479

Dongas Accommodation 7,664 7,894 8,131

Rental - Misc. properties 54,847 56,492 58,187

Total Rental Income 313,693 323,103 332,796

Overhead Recovery X Income - Accounting Fees

Income - Administration Fees 264,801 272,745 280,927

Income - Bank Interest 40,927 42,155 43,419

Construction Sales

Works Sales - Houses 531,494 547,439 563,862

Works sales - not houses 3,048 3,139 3,233

Total Construction Sales 840,270 865,478 891,442

Workshop Sales

Workshop Sales - Mechanical External 343 353 364

Workshop sales Internal 100,711 103,732 106,844

Workshop sales Fuel Internal 84,000 86,520 89,116

Total Workshop Sales 185,054 190,605 196,323

Store Sales

Store Sales - GST 406,116 418,300 430,849

Store Sales - GST Free 298,963 307,932 317,170

Camping Fees- Town , Cullen Pt 10,889 11,216 11,552

Store sales - Fuel 189,257 194,934 200,782

Store Sales - other 372 383 394

Store Sales- Phone IT Services 82,304 84,774 87,317

Store Sales- Electricity cards 108,211 111,457 114,801



Consolidated

Budget 2013/14


ATM - Rebates 5,531 5,697 5,868

Store Sales - Cigarettes 329,660 339,549 349,736

Total Store Sales 1,431,302 1,474,241 1,518,469

Other Sales

Catering & Accommodation 140 145 149

Sales - Gas Bottles 14,265 14,693 15,134

Sales - Sand 0 0 0

Sale - Postage Stamps 1 1 1

Sales - ID Cards 0 0 0

Total Other sales 14,407 14,839 15,284

Other Income

Reimbursements 22,424 23,097 23,789

Refunds/Claims 29,512 30,397 31,309

ILU - Receipts 841 866 892

Total Other income 52,776 54,360 55,990

Grants, Subsidies, Contracts, Donations

Unexpended Grants brought forward 1,112,433 2,028,328 2,988,198

Grants - General Purpose 1,095,326 1,089,626 1,122,315

Grants - Operating - State 1,930,324 1,446,377 1,463,828

Grants - Operating - Commonweal 1,023,571 1,023,909 1,044,784

Grants - Operating - Other 286,609 38,270 39,418

Grants - Capital - State 1,712 0 0

Donated Assets 4,290 4,419 4,552

Total Grants, Subsidies, Contacts, Donations 5,454,267 5,630,929 6,663,094

Capital Income

Disposal Of Assets -107,626 -110,855 -114,180

Total Capital Income -107,626 -110,855 -114,180

Total Income 8,404,304 8,668,902 9,791,640

Cost of Sales (CoS)

Store

Store rebates -519 -535 -551

Store CoS General 404,279 416,408 428,900

Store CoS- Cigarettes 257,811 265,546 273,512

Phone IT cards 78,667 81,027 83,458

Store COS Powercards 102,465 105,539 108,705

Store Stock Adjustment, Spoilage/Theft 4,752 4,895 5,042

Store Stock Valuation Adjusts -16,138 -16,623 -17,121

Store Freight 108,176 111,421 114,764



Consolidated

Budget 2013/14


Store CoS Fuel 128,010 131,850 135,806

Total Store 1,067,503 1,099,528 1,132,514

Workshop

Purchases - Workshop Stock 29,899 30,796 31,720

Purchases - Workshop Fuel 72,177 74,342 76,572

Purchases - Freight 14,966 15,415 15,838

Total Workshop 117,042 120,553 124,130

Direct Job Costs

Purchases - Construction Stock 1,396 1,438 1,481

Works Materials - Houses 234,337 211,381 217,722

Works Materials -Not-Houses 150,536 24,834 17,755

Freight - Works - Houses 1,656 1,706 1,757

Freight Works Not Houses 292 162 133

Works - Contractors - Houses 9,926 10,224 10,530

Works Contractors - Not Houses 197,164 203,079 209,171

Total Direct Job Costs 595,306 452,822 458,549

Gas bottles

Purchases - Gas Bottles 12,206 12,572 12,949

Total Gas bottles 12,206 12,572 12,949

Water & Waste Expenses

Test Inspection Costs 2,677 2,747 2,820

Water Supply expenses 7,331 7,485 7,643

Community Shirts for resale 6,188 6,374 6,565

RW - Project Management 12,898 13,285 13,684

RW - Equipment Hire 101,000 104,030 107,151

Total Water & Waste Expenses 142,300 146,493 150,812

Total Cost of Sales 1,922,152 1,819,397 1,866,006

Gross Profit 6,482,153 6,849,504 7,925,634

Expenses

Employment Expenses

Wages and Salaries

Wages & Salaries 2,638,603 2,674,235 2,740,872

Isolation Leave 952 981 1,010

Superannuation 4,104 4,228 4,354

Staff Amenities 6,021 6,193 6,369

Staff Recruitment & Relocation 11,980 12,339 12,710

Training Costs 38,898 36,669 45,216



Consolidated

Budget 2013/14


Uniforms 28,032 28,873 29,739

Workers' Compensation 23,466 24,170 24,895

Flight entitlements 5,884 6,060 6,242

Other Employer Expenses 175 180 186

Workplace Health & Safety 210 216 223

Employee On costs -10,422 -10,734 -11,056

Total Employment Expenses 2,747,904 2,783,409 2,860,759

General Expenses

Administration

Administration / Overheads 266,157 267,793 275,403

Advertising (not employment) 989 1,018 1,049

Theft & Loss 642 661 681

Overheads

Hire of Equipment - RE 5,607 5,773 5,945

Insurance

Tools & Minor Equipment <$500 16,863 16,354 16,379

Tools & Equipment >$500 13,213 12,616 8,203

Catering 12,736 5,284 5,443

Cleaning Expenses 1,151 1,185 1,221

Fees/Charges/Licences 52,179 52,367 53,938

Legal Fees 2,020 2,081 2,143

Admin Freight Paid 8,946 8,082 8,265

Sundry Expenses 59 61 63

Service Fees 336 346 356

Computer Equipment 1,054 1,086 1,119

Office Supplies 7,925 8,148 8,019

Printing & Stationery 3,163 2,411 2,483

Security Expenses 1,659 1,709 1,760

Grounds Maintenance 506 521 537

Total Administration 395,205 387,498 393,005

Audit

Audit Fees 68,907 70,974 73,103

Total Audit 68,907 70,974 73,103

Communications and IT

IT - Data Control 3,543 3,649 3,759

IT - Internet & Email Fee 4,870 4,631 4,765

IT - Support (Helpdesk) 2,966 3,055 3,147

IT - Server & Data Storage 14,068 12,887 13,243

IT - Website 1,176 1,211 1,247

Telephone & Fax 23,829 24,532 25,168



Consolidated

Budget 2013/14


Postage 183 189 194

Total Communications and IT 50,634 50,153 51,523

Consultants

Consultancy Fees 465,998 155,615 153,188

Contractors 199,161 212 219

Total Consultants 665,158 155,827 153,406

Donations

Council Donation

Total Donations 123 127 131

Power

Electricity 73,631 75,840 78,115

Total Power 73,631 75,840 78,115

Repairs & Maintenance

Repairs & Maintenance: Council Buildings 5,192 5,348 5,509

Repairs & Maintenance: Equipment 9,545 9,831 10,126

Repairs & Maintenance: Plant & Equipment 2,528 2,070 2,132

Total Repairs & Maintenance 17,265 17,249 17,767

Rentals Operating Leases

Office Rental 30,651 31,571 32,518

Total Rentals Operating Leases 30,651 31,571 32,518

Subscriptions & Registration

Subscriptions & Fees 453 466 480

Total Subscriptions and registration 453 466 480

Motor Vehicle Expenses

MV Fuel 88,023 77,136 79,246

MV Hire 66,538 68,084 69,677

MV Registration 11,963 11,556 11,778

MV Repairs & Maintenance 73,253 75,450 77,714

Total Motor Vehicle Expenses 239,776 232,226 238,415

Travel & Accommodation

Accommodation 33,603 30,564 30,451

Airfares 88,267 73,211 74,378

Taxi Fares (including Cab Charge) 1,484 1,528 1,574

Travel Allowance 24,400 12,740 13,122

Travel Other 4,732 4,481 4,616

Total Travel & Accommodation 152,485 122,524 124,140

Direct Program Costs



Consolidated

Budget 2013/14


Artist Costs 25,058 0 0

Rangers - Camping Equipment 12,447 1,528 1,574

Rangers - Field Consumables 17,165 16,420 16,695

Junior Rangers 1,745 1,798 1,852

Community Education 10,000 0 0

Elders Activity 4,704 4,845 0

AMO - Equipment 820 820 820

HACC Client Groceries 58 59 0

Materials & Supplies 79,425 20,068 19,880

Meeting & Seminar Costs 13,180 13,573 13,979

Pest Control 1,149 1,183 1,219

TO Consultation 19,971 0 0

Total Direct program costs 185,722 60,295 56,018

Finance Costs

Interest Expense 1,440 1,483 1,528

Finance Charges - Non Bank 784 808 832

Bank Fees & Charges 5,203 5,359 5,520

Impairment of Debts -350 -361 -372

Total Finance costs 7,077 7,289 7,508

Depreciation

Depreciation - Houses 534,653 550,693 567,214

Depreciation - House F&F 0 0 0

Depreciation - Buildings 248,264 255,712 263,383

Depreciation - Major Plant 33,197 34,193 35,219

Depreciation - Motor Vehicles 111,790 115,144 118,598

Depreciation - Office Equipment 30,920 31,848 32,803

Depreciation - Plant & Equipment 63,437 65,341 67,301

Depreciation - Store Equipment 12,915 13,303 13,702

Depreciation - Roads 418,672 431,232 444,169

Depreciation - Water 216,507 223,002 229,692

Depreciation - Landfill 18,540 19,096 19,669

Depreciation - Airstrip 40,788 42,012 43,272

Depreciation - Boat Ramp 8,240 8,487 8,742

Depreciation - Fibre Optic Cable 9,270 9,548 9,835

Total Depreciation 1,747,194 1,799,610 1,853,598

Capital Expenditure 261,413 232,866 223,174

Total Capital Expenditure 261,413 232,866 223,174

Suspense

Suspense/Queries -16,626 -17,125 -17,639

Total Suspense -16,626 -17,125 -17,639



Consolidated

Budget 2013/14


Total Expense 6,626,972 6,010,800 6,146,021

Operating Profit -144,819 838,705 1,779,612

Net Profit / (Loss) -144,819 838,705 1,779,612

Less depreciation 1,747,194 1,799,610 1,853,598

Profit /Loss without depreciation 1,602,374 2,638,314 3,633,210


Sustainability Ratio - 2013-14 to 2023-24

Asset sustainability

Capital expenditure on replacement assets/depreciation expenditure

2016 2015 2014 2013 2012

6.16% 6.16% 6.16% 6.23% 1.99%

Target: Over 90%

Operating Surplus Ratio

Operating Result/Total operating revenue

2016 2015 2014 2013 2012

4% 4% 2% 21% 12%

Target: Between 0% and 10% per annum (on average over the long-term)

Net Financial Liabilities Ratio

Total Liabilities - Current assets / Total Operating Revenue 2016 2015 2014 2013 2012

64.16% 61.48% 52.02% 48.06% 39.42%

Target < 60% per annum (on average over the long-term)


Local Government Administration (Corporate) Budget

Mapoon Aboriginal Shire Council Budget By Department

Corporate

Budget 2013/14 Budget 2014/15 Budget 2015/16

Income



Total Rental Income 313,693 323,103 332,796

Total Overhead Recovery

Total Interest received


Total Workshop Sales 181 186 192

Total Other sales -86,259 -86,412 15,284

Total Other income 52,490 54,064 55,686

Total Grants, Subsidies, Contracts & Donations 2,809,066 3,825,193 4,864,858

Total Income 3,445,666 4,584,012 5,645,875

Cost of Sales

Total Store 39 41 42

Total Workshop 3,914 4,031 4,112


Total Gas bottles

Total Cost of Sales 41,497 49,531 43,123

Gross Profit 3,404,169 4,534,481 5,602,752

Expenses

Total Employment Expenses 1,224,631 1,261,370 1,299,211


Total Audit 64,787 66,731 68,733



Total Donations 62 64 66

Total Power 35,899 36,975 38,085


Total Rentals operating leases 10,651 10,971 11,300

Total Subscriptions and registration 453 466 480






Total Depreciation 1,715,134 1,766,588 1,819,586


Total Suspense -16,626 -17,125 -17,639

Total General Expenses 0 0 0

Total Expense 3,667,234 3,777,251 3,879,786

Operating Profit -263,065 757,230 1,722,966

Net Profit / (Loss) -263,065 757,230 1,722,966

Net Profit /(Loss) Excluding Depreciation 1,452,069 2,523,818 3,542,552


Major Projects Budget


Major Projects


Income

Total Other sales -8,973 0 0

Total Grants, subsidies, contracts & donations 776,573 553,907 590,469

Capital income

Total Income 767,600 553,907 590,469



Gross Profit 311,246 97,553 120,835

Expenses

Total Employment Expenses 75,953 78,232 80,579


Total Audit 4,120 4,244 4,371


Total Power 227 234 241


Total Travel & Accommodation 12,044 96 99

Total Expense 251,080 136,730 140,832

Operating Profit 60,167 89,377 112,003

Net Profit / (Loss) 60,167 89,377 112,003


Community Services Budget


Community Services


Income

Total Agency Fees 0 0 64,292

Total Other fees and charges 0 0 4,470


Total Other sales 108,861 0 0

Total Other income 0 0 304

Total Grants, subsidies, contacts, donations 738,748 199,534 1,026,811

Total Income 848,139 200,080 1,095,878

Cost of Sales 0 0

Total Workshop 0 0 676

Total Direct Job Costs 22,579 133 3,191


Gross Profit 823,035 197,421 1,086,579

Expenses 0 0




Total Power 0 0 79

Total Repairs & Maintenance 518 0 1,547

Total Rentals operating leases 0 0 21,218




Total Expense 803,111 197,412 1,182,177

Operating Profit 19,924 9 -95,597

Net Profit / (Loss) 19,924 9 -95,597


Rugapayn Community Store Budget


Store


Income

Total Store Sales 1,431,302 1,474,241 1,518,469

Total Grants, subsidies, contracts, donations 1,712 0 0

Total Income 1,433,015 1,474,241 1,518,469

Cost of Sales

Total Store 1,067,464 1,099,488 1,132,472


Total Direct Job Costs 1,712 0 0

Total Cost of Sales 1,076,012 1,106,528 1,139,724

Gross Profit 357,003 367,713 378,744

Expenses


General Expenses


Communications and IT


Total Power 36,593 37,691 38,822



Total Travel & Accommodation 4,485 4,619 0

Total Direct program costs 459 473 487


Total Depreciation 32,059 33,021 34,012


Total Expense 355,506 366,171 377,156


Net Profit / (Loss) 1,497 1,542 1,588


Operations Budget


Works


Income


Total Income 531,494 547,439 563,862

Total Workshop 10,047 10,349 10,659


Total Cost of Sales 212,623 219,002 225,572 Gross Profit 318,871 328,437 338,290

Expenses




Total Repairs & Maintenance 617 635 655


Total Expense 288,762 297,425 306,348


Net Profit / (Loss) 30,109 31,012 31,942


Services Budget


Services


Income


Total Other sales 108,861 0 0

Total Grants, subsidies, contracts , donations 738,748 199,534 180,955

Total Income 848,139 200,080 181,518

Cost of Sales



Gross Profit 823,035 197,421 178,859

0

Expenses 0

Total Expense 803,111 197,412 178,859

Operating Profit 19,924 9 1

Net Profit / (Loss) 19,924 9 1


Land & Sea Ranger


Landsea


Income



Total Other sales 778 0 0

Total Other income 287 295 304

Total Grants, subsidies, contracts, donations 1,128,168 1,108,906 1,141,730

Total Income 1,194,047 1,175,961 1,210,797

Cost of Sales 0 0



Total Water and waste expenses 5,120 5,273 5,432


Gross Profit 1,185,283 1,166,933 1,201,498

Expenses 0 0







Total Rentals operating leases 20,000 20,600 21,218




Total Capital Expenditure 45,000 9,961 0

Total Expense 1,128,447 1,098,993 1,122,119


Net Profit / (Loss) 56,836 67,940 79,379


Mapoon Aboriginal Shire Council Budgeted Statement of Cash Flows

For the year ended 30 June 2014, 2015 and 2016

Note 2016 2015 2014 2013 2012

$ $ $ $ $

Cash flows from operating activities

Receipts from customers 2,252,546 2,187,487 2,124,323 1,177,342 2,676,811

Payments to suppliers and employees (6,002,388) (5,880,135) (6,657,832) (5,982,157) (6,347,513)

(3,749,842) (3,692,648) (4,533,508) (4,804,815) (3,670,702)

Interest received 43,419 42,155 40,927 39,634 42,596

Rental income 332,796 323,103 313,693 304,556 246,438

Non capital grants and contributions 3,670,344 3,598,181 4,335,831 4,673,856 4,383,349

Net cash inflow (outflow) from operating activities 24 296,718 270,791 156,942 213,231 1,001,681

Cash flows from investing activities

Payments for property, plant and equipment (4,552) (4,419) (4,290) (483,875) (292,894)

Proceeds from sale of property plant and equipment - - - - -

Grants, subsidies, contributions and donations 4,552 4,419 6,003 21,844 7,273

Net cash inflow (outflow) from investing activities (0) 0 1,712 (462,031) (285,621)

Net increase (decrease) in cash and cash equivalent held 296,718 270,791 158,654 (248,800) 716,060

Cash and cash equivalents at the beginning of the financial year 3,381,338 3,110,547 2,951,893 3,200,693 2,484,632

Cash and cash equivalents at end of the financial year 10 3,678,056 3,381,338 3,110,547 2,951,893 3,200,693


Mapoon Aboriginal Shire Council Budgeted Statement of Changes in Equity


Asset Revaluation

Surplus

Retained Surplus

Other Reserves

Total

Note

17 $

18 $

19 $ $

Balance as at 1 July 2015 20,357,413 41,102,683 - 61,460,096

Effect of correction of error 25 - -

Restated balances 20,357,413 41,102,683 - 61,460,096

Net operating result - (1,703,111) - (1,703,111)

Other comprehensive income for the year

Increase / (decrease) in asset revaluation surplus - - -

Total comprehensive income for the year - (1,703,111) - (1,703,111)

Transfers to and from reserves

Transfers from other reserves - - - -

Total transfers to and from reserves - - - -

Balance as at 30 June 2016 20,357,413 39,399,571 - 59,756,984

Balance as at 1 July 2014 20,357,413 42,772,429 - 63,129,842


Restated balances 20,357,413 42,772,429 - 63,129,842






Transfers from other reserves - - - -

Total transfers to and from reserves - - - -




Asset Revaluation

Surplus

Retained Surplus

Other Reserves

Total

Note

17 $

18 $

19 $ $


Balance as at 1 July 2013 20,357,413 44,494,960 860 64,853,233


Restated balances 20,357,413 44,494,960 860 64,853,233






Transfers from other reserves - 860 (860) -

Total transfers to and from reserves - 860 (860) -


Balance as at 1 July 2012 20,357,413 44,211,473 491,287 65,060,173

Effect of correction of error 25 133,647 - 133,647

Restated balances 20,357,413 44,345,120 491,287 65,193,820

Net operating result - (340,586) - (340,586)


Increase / (decrease) in asset revaluation surplus - - - -

Total comprehensive income for the year - (340,586) - (340,586)


Transfers from other reserves - 490,427 (490,427) -

Total transfers to and from reserves - 490,427 (490,427) -




Asset Revaluation

Surplus

Retained Surplus

Other Reserves

Total

Note

17 $

18 $

19 $ $

Balance as at 30 June 2013 20,357,413 44,494,960 860 64,853,233

Balance as at 1 July 2011 17,694,413 44,566,551 1,442,372 63,703,336



Increase / (decrease) in asset revaluation surplus 2,663,000 - - 2,663,000

Total comprehensive income for the year 2,663,000 (1,306,164) - 1,356,836


Transfers from asset revaluation surplus -

Transfers to other reserves - - -

Transfers from other reserves - 951,085 -

Total transfers to and from reserves - 951,085 (951,085) -

Balance as at 30 June 2012 20,357,413 44,211,473 491,287 65,060,173


Mapoon Aboriginal Shire Council Budgeted Statement of Comprehensive Income For the year ended 30 June 2014, 2015 and 2016

2016 2015 2014 2013 2012

Note $ $ $ $ $

Income

Revenue

Recurrent revenue

Fees and charges 3(a) 30,553 30,212 29,882 29,011 31,409

Rental income 3(b) 332,796 323,103 313,693 304,556 246,438

Interest received 3(c) 43,419 42,155 40,927 39,634 42,596

Sales revenue 3(d) 2,161,904 2,098,936 2,037,802 2,008,849 1,927,411

Other income 3(e) 60,461 58,700 56,990 56,329 14,145

Grants, subsidies, contributions and donations 4(a) 3,670,344 3,598,181 4,335,831 4,673,856 3,982,349

6,299,477 6,151,287 6,815,124 7,112,235 6,244,349

Capital revenue

Grants, subsidies, contributions and donations 4(b) 4,552 4,419 6,003 7,273

Total revenue 6,304,029 6,155,706 6,821,126 7,134,079 6,251,622

Total income 6,304,029 6,155,706 6,821,126 7,134,079 6,251,622

Expenses

Recurrent expenses

Employee benefits 5 (2,860,759) (2,783,409) (2,747,904) (2,595,342) (2,452,469)

Materials and services 6 (3,171,095) (3,124,289) (3,934,717) (3,091,255) (3,087,577)

Finance costs 7 (7,508) (7,289) (7,077) (7,079) 9,816

Depreciation and amortisation 8 (1,853,598) (1,799,610) (1,747,194) (1,676,499) (1,988,019)

(7,892,960) (7,714,598) (8,436,892) (7,370,175) (7,518,249)

Capital expenses 9 (114,180) (110,855) (107,626) (104,491) (39,537)

Total expenses (8,007,140) (7,825,452) (8,544,517) (7,474,666) (7,557,786)


Mapoon Aboriginal Shire Council Budgeted Statement of Comprehensive Income For the year ended 30 June 2014, 2015 and 2016

2016 2015 2014 2013 2012

Note $ $ $ $ $

Net result (1,703,111) (1,669,746) (1,723,391) (340,586) (1,306,164)

Other comprehensive income

Items that will not be reclassified to net result

Increase / (decrease) in asset revaluation surplus 17 2,663,000

Total other comprehensive income for the year 2,663,000

Total comprehensive income for the year (1,703,111) (1,669,746) (1,723,391) (340,586) 1,356,836

2012/13 consolidated budget · budget preface this budget is created under section 169 of the local...

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