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ANNUAL REPORT

2019 2018

3Annual Report 2018/2019

INTRODUCTION

CONTENTS

Introduction 4Greater Bendigo profile 4Snapshot of Council 5Demographic profile 6

The year in review 7Highlights of the year 8Challenges and future outlook 15Message from the Mayor and Chief Executive Officer 16Financial summary 18 Description of operations 21

Our Council 22Current councillors 22

Our people 24Organisation structure 25City staff 26Equal employment opportunity 28 Other staff matters 29

Our performance 30Planning and accountability framework 30Council Plan 31Performance 31Goal 1: Lead and govern for all 32Goal 2: Wellbeing and fairness 35Goal 3: Strengthening the economy 41Goal 4: Presentation and managing growth 43Goal 5: Environmental sustainability 47Goal 6: Embracing our culture and heritage 50

Governance, management and other information 51Governance 51Management 54Governance and management checklist 55Statutory information 58Glossary 63

Financial and Performance Statements 2018/2019 65

ACKNOWLEDGMENT OF COUNTRY The City of Greater Bendigo is on Dja Dja Wurrung and Taungurung Country.

We acknowledge and extend our appreciation for the Dja Dja Wurrung and Taungurung People, the Traditional Owners of the land.

We pay our respects to leaders and Elders past, present and emerging for they hold the memories, the traditions, the culture and the hopes of all Dja Dja Wurrung and Taungurung Peoples.

We express our gratitude in the sharing of this land, our sorrow for the personal, spiritual and cultural costs of that sharing and our hope that we may walk forward together in harmony and in the spirit of healing.

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GREATER BENDIGO PROFILE

The City of Greater Bendigo is located in the centre of Victoria, covering almost 3,000 square kilometres.

Greater Bendigo is a vibrant, creative and culturally enriched major regional centre for northern Victoria and southern NSW, and has the third largest urban area in Victoria.

It includes productive agricultural areas and many small towns and villages such as Heathcote, Axedale, Huntly, Marong, Elmore, Goornong, Kamarooka, Lockwood, Neilborough, Sebastian, Woodvale, Raywood, Mia Mia and Redesdale, which are renowned for their strong sense of community and lifestyle.

The local population is continuing to grow and is becoming increasingly culturally, religiously and ethnically diverse. Council is committed to Greater Bendigo being a community that understands and respects cultural and religious differences, supports multiculturalism and actively promotes cultural inclusion.

WELCOME TO THE REPORT OF OPERATIONS FOR 2018/2019Council is committed to transparent reporting and accountability to the community. The Report of Operations for 2018/2019 is our primary method to advise the City of Greater Bendigo community and our other stakeholders of Council’s operations and performance during the financial year.

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INTRODUCTION

WHIPSTICK WARD

EPPALOCK WARD

LOCKWOOD WARD

Redesdale

Axedale

Heathcote

Mia Mia

Costerfield

Goornong

Elmore

Mandurang

Huntly

Myers Flat

Raywood

Neilborough

Sebastian

Lockwood

Ravenswood

MaidenGully

Marong

Flora Hill

KangarooFlat

Golden Square

Eaglehawk

Epsom

Bendigo

Strathfieldsaye

SNAPSHOT OF COUNCIL

The City of Greater Bendigo (the City) has nine councillors across three wards.

Lockwood Ward

Localities include: Big Hill, Golden Gully, Golden Square, Harcourt North, Kangaroo Flat, Leichardt, Lockwood, Lockwood South, Maiden Gully, Mandurang, Mandurang South, Marong, Myers Flat, Quarry Hill, Ravenswood, Sailors Gully, Sedgwick, Shelbourne, Spring Gully, West Bendigo, Wilsons Hill.

Whipstick Ward

Localities include: Ascot, Avonmore, Bagshot, Bagshot North, Barnadown, Bendigo, California Gully, Drummartin, Eaglehawk, Eaglehawk North, East Bendigo, Elmore, Epsom, Fosterville, Goornong, Hunter, Huntly, Huntly North, Ironbark, Jackass Flat, Kamarooka, Long Gully, Neilborough, North Bendigo, Raywood, Sebastian, Wellsford, Whipstick, White Hills, Woodvale.

Eppalock Ward

Localities include: Argyle, Axe Creek, Axedale, Bendigo, Costerfield, Derrinal, East Bendigo, Emu Creek, Eppalock, Flora Hill, Heathcote, Junortoun, Kennington, Kimbolton, Knowsley, Ladys Pass, Longlea, Lyal, Mia Mia, Mount Camel, Myrtle Creek, Redcastle, Redesdale, Strathdale, Strathfieldsaye, Tooleen.

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DEMOGRAPHIC PROFILE

• Greater Bendigo has an estimated population of 116,045 people

• More than 23.9% of the population are aged 60 years and over

• The median age is 39

• 8% of the population were born overseas, compared to the Victorian average of 28%

• The Greater Bendigo SEIFA score of 981 (index of inequalities) is lower than the Victorian average of 1,010

• 27% of households rent their home

• 85% of residents live in urban Bendigo

• 16% of people have a Bachelor degree or higher

• 41.9% of people have no formal qualifications

• 26% of people live on their own

• 41% of the labour force work part time

• 2% of people take public transport to work

• 23.1% of residents volunteer

• 21% of households are considered to be low income

• 1.7% of the population are Aboriginal or Torres Strait Islander

* Data sourced from profile.id, which compiles and presents data from the Australian Bureau of Statistics (2016 Census)

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THE YEAR IN REVIEW

45,000spring bulbs planted, including tulips

97,709calls taken by the

City’s customer support staff

14,755centre consultations provided by Maternal and Child Health Centres

9,329vaccines administered at public, school and staff sessions

809,592items borrowed from Bendigo, Kangaroo Flat, Heathcote and Outreach Library services

1,118planning permits with a value of $233M were issued

1,189inspections of food premises undertaken by the City’s Environmental Health Officers

32,000trees, shrubs and grasses planted

35,199people attended a community arts program or event

1.15Msheep and lambs sold at the Bendigo Livestock Exchange

52.3kmof roads resealed

THE YEAR IN REVIEW

100,246people visited

the Bendigo Visitor

Information Centre

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HIGHLIGHTS OF THE YEAR

July• The City introduces a new

streamlined permit application for businesses

• The City takes part in the CityStudio program, which sees 20 university students work with City staff to come up with new ideas for the Bendigo Creek for Council to consider

August• Councillors host a roundtable event

in Kangaroo Flat to gather feedback from the community

• Council releases its draft Arts and Creative Industries Strategy for public comment

• New lighting at Marist College oval is used to host a night football match for the first time

• A plaque recognising former councillor, the late Daryl McClure OAM is unveiled in Rosalind Park

• The new Strathfieldsaye Early Years Hub is officially opened

• A new path through Greater Bendigo National Park is completed

8


September • The new Eaglehawk Regional Play

Space is officially opened

• The City’s Capital Venues and Events unit win the Drover Award for Performing Arts Centre of the Year

• The City begins developing a new Community Volunteering Strategy

• The popular Art in the Conservatory program returns to the Rosalind Park Conservatory during the September school holidays, keeping children entertained with a Go Islands! theme

• Bendigo hosts White Night for the first time, with an estimated 60,000 people in attendance

THE YEAR IN REVIEW

1010

October • Rosalind Park wins a prestigious

Green Flag award making it one of the best green spaces in Australia

• Gurri Wanyarra Wellbeing Centre officially opens

• Concept plans for upgrades to the Raywood Recreation Reserve are released for public comment

• The City commences community engagement as part of the Planning Scheme review


THE YEAR IN REVIEW

November• The Bendigo Soldiers Memorial

Institute and Military Museum officially opens following an extensive upgrade and expansion

• New artwork is unveiled in Pennyweight Walk Open Air Gallery

• The Bendigo Visitor Centre wins gold in the Visitor Information Services category at the RACV Victorian Tourism Awards in recognition of its consistent high quality customer service

• The City commences a $1.8M road work project in Maiden Gully to reconstruct a section of Maiden Gully Road, build a new roundabout and extend shared off-road pathways

• Work begins on upgrades to a roundabout in East Bendigo to allow b-double trucks to access the East Bendigo industrial estate

December• The City hosts a public forum on the

need to provide more industrial land to support jobs and economic growth

• Work starts on a new pop up park in Hargreaves Mall, featuring artificial turf, flower beds and trees

• Conservation work starts on the Bendigo Town Hall including roof, window and door repairs, and painting

• Qantas announces is will commence commercial flights from Bendigo to Sydney

• Bendigo Art Gallery hosts the exhibition Frida Kahlo, her photos in an Australian exclusive

Above: Frida Kahlo, by Guillermo Kahlo, 1932 © Frida Kahlo Museum.

12

January • The City announces it will take over

the delivery of pound and animal shelter services from July 2019

• Kevin Cail and Sam Kane are announced as the 2019 Citizen and Young Citizen of the Year

• A project to reimagine the Bendigo Creek is announced in collaboration with Victorian Government departments and agencies and the Dja Dja Wurrung Clans Aboriginal Corporation

February• Bendigo hosts a new tourism

conference to explore new and emerging trends in tourism for local businesses

• The City hosts a community event marking the 10th anniversary of the 2009 Victorian bush fires

• Council calls for public comment on its All Ages All Abilities strategy

• Work on road safety projects on Sedgewick Road begins

• Council calls for comment on its Imagine Golden Square project

• Council endorses its participation in the GovHub project, which will be developed on the site of the main City office on Lyttleton Terrace

• The new City Youth Council is announced, comprising 18 local young people


March• The City coordinates five local sites

for Clean Up Australia Day

• The City hosts a Human Rights Forum as part of Cultural Diversity Week

• The Greater Bendigo Gender Equity Coalition launches its Leadership Statement, outlining how to achieve gender equality

• The new Bendigo grandstand at the Bendigo Tennis Centre is officially opened

• Work begins on conserving the Queen Elizabeth Oval cottage, one of Bendigo’s historically important buildings

• Tudors to Windsors: British Royal Portraits opens at Bendigo Art Gallery

• The City’s new Industrial Land Development Strategy confirms Greater Bendigo’s current supply of industrial land will be exhausted by 2032

• The City and Fosterville Gold Mine launch a new $60,000 funding initiative called the Great Ideas Grant

THE YEAR IN REVIEW


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April• The City receives funding from the

Federal Government to build a new skate park in Epsom

• New Chinese Golden Dragon Dai Gum Loong makes his public debut at the 2019 Bendigo Easter Festival in front of 80,000 people

• The 2019/2020 Budget is released for public comment

• The City commences work on a new fully accessible ‘changing place’ in the Hargreaves Street multi-storey car park

• The City joins with five other Local Governments to launch the Healthy Heart of Victoria 2019 Active Living Census

• The annual tree planting program begins, which will see 1,500 advanced trees planted across Greater Bendigo

May • A new magical-themed exhibition,

Flights of Fantasy, which combines photography, fashion design and jewellery, opens at the Living Arts Space at the Bendigo Visitor Centre

• Artist Minna Leunig is chosen to create a new mural on the side of a building on the corner of Myers and Mitchell Streets

• The Eaglehawk Regional Play Space wins a Parks and Leisure Australia VIC/TAS Play Space award of excellence

• An Issues and Opportunities Report for the Reimagining Bendigo Creek project is released

June• The Australian National Commission

for UNESCO endorses the City of Greater Bendigo’s application to join the UNESCO Creative Cities Network as a City of Gastronomy

• Council endorses the new Industrial Land Development Strategy and invites landowners to participate in an expression of interest process

• The 2019 Local Government Community Satisfaction Survey results shows the City is performing at a similar standard as its regional and state-wide counterparts. The customer service score increased from 73 to 78

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THE YEAR IN REVIEW

CHALLENGES AND FUTURE OUTLOOK

Challenges and opportunities• Providing high quality services

for Greater Bendigo’s growing population

• Investigating the development of a regional resource recovery and re-use facility

• Using our resources and funding to ensure equity for all

• The long-term impacts of the Victorian Government’s rate-capping legislation

• Introducing Developer Contributions Plans to support the fair funding and delivery of new infrastructure

• Ensuring our services are responsive and integrated to provide the best experience for residents and businesses

1

Prepared by the Greater Bendigo Economic Development Strategy Steering Committee

Greater Bendigo – where people thriveDiscussion Paper 2019


The future • Securing funds to expand

the Bendigo Airport terminal building and develop an aviation-compatible business park

• Progressing the development of the Bendigo GovHub project

• Sourcing adequate industrial land to support large-scale business development and expansion

• Growing the digital capacity of Greater Bendigo to support business development

• Supporting ongoing reconciliation with Traditional Owners

• Balancing the demand for new infrastructure while maintaining or upgrading existing assets

• Implementing a range of strategies, including the Economic Development Strategy and All Ages, All Abilities Strategy, as well as continue working towards One Planet Living recognition

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MESSAGE FROM THE MAYOR AND CHIEF EXECUTIVE OFFICER

Welcome to the City of Greater Bendigo 2018/2019 Annual Report.

It has been another highly productive and exciting year for the City of Greater Bendigo and we are pleased to present this report, which reflects on the achievements of the 2018/2019 financial year and details how Council and the organisation delivered a range of services and projects to benefit the Greater Bendigo community and wider region.

We welcomed our first-ever White Night event in September and what a triumph it was. Tens of thousands of people gathered to see our iconic buildings transformed and experience central Bendigo in a different light.

September also saw the opening of a unique new play space on the shores of Lake Neangar in Eaglehawk. The play space features

equipment inspired by the Banjo Paterson poem Mulga Bill’s Bicycle.

In October we completed the development of the Gurri Wanyarra Wellbeing Centre – the largest infrastructure project ever to be delivered by the City. The $32.4M facility is a highly accessible one-stop-shop featuring a 51.5m, eight-lane swimming pool with moveable boom to create two, 25m pools or a 30m water polo pool, beach entry leisure pool, learn to swim pool, splash park, warm water exercise pool and spa, steam room and sauna, gymnasium and group fitness rooms, childcare and multipurpose room, health and wellness centre, and café. The number of people using Gurri Wanyarra

has exceeded the City’s expectations and by June

2019 had been visited by 291,052 people.

Also in October, Cr Malcolm Pethybridge

joined Council to represent the

Whipstick

Ward following the resignation of Julie Hoskin.

February saw Council swear in its first Youth Council, which is an exciting initiative and a way to ensure our young people have input into Council decision making.

March was a bumper month, which saw the completion of another major sporting project, the opening of a new blockbuster exhibition at Bendigo Art Gallery and the start of a new chapter for Bendigo Airport.

The $6.175M investment in the Bendigo Tennis Centre redevelopment was finished following the official opening of the 400-seat grandstand. The 26-court facility is now one of the best in regional Australia and will allow us to attract major national and international tournaments into the future.

Tudors to Windsors: British Royal Portraits opened at Bendigo Art Gallery featuring art work exploring five royal dynasties: the Tudors, the Stuarts, the Georgians, the Victorians and the Windsors.

The flying kangaroo bounded into Bendigo when the first Sydney to Bendigo Qantas flight touched down at Bendigo Airport. The inaugural flight was a great community


THE YEAR IN REVIEW

celebration and many hundreds of people gathered to welcome the first passengers off the flight. The plane was flown by local pilot, Oliver Mitchell.

To ensure Bendigo Airport was ready to welcome passengers, the City invested in renovations to the terminal building including an extension to accommodate a baggage collection area, new carpet and seating, updated toilet facilities, NBN connection and 76-space sealed car park. The City will continue to advocate for further government funding to support future expansion of the airport.

In April 2019 the City and Golden Dragon Museum unveiled new parading Golden Dragon Dai Gum Loong, who made his debut in the Bendigo Easter Festival Gala Parade in front of 80,000 people. Dai Gum Loong will replace Sun Loong in future parades and continue a proud tradition for the festival.

As Dai Gum Loong is a 21st century dragon, he presented an opportunity to create a new tradition for parading Golden Dragons and was carried by both men and women.

This financial year Council also made one of its biggest decisions for this term and endorsed the City becoming a tenant in the new GovHub project.

The City continued to provide more than 100 services to residents and provide a welcoming and enjoyable place for visitors.

Advocacy to both State and Federal governments continued to be a key focus and for the first time Council and the Executive Management Team travelled to Melbourne to hold a series of meetings with Ministers and Premier Daniel Andrews. All major projects, a number of services and most programs relating to health and wellbeing and key road upgrades are delivered in partnership with other levels of government, so maintaining these relationships is critical.

Together we are proud of all that staff and Council achieved in the 2018/2019 financial year and the way we worked together to deliver for our community.

We hope you enjoy reading the Annual Report.

Mayor Cr Margaret O’RourkeChief Executive Officer Craig Niemann

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FINANCIAL SUMMARY

The City continues to be in a financially stable position. A summary of key elements of the Council’s finances are detailed below. More detail on the City’s financial performance can be found in the Financial and Performance Statements at the end of this document.

The City’s operating result for 2018/2019 was a $62.3M surplus, with an adjusted underlying surplus of $715,000. This is better than expected due to grants received in advance, increases in revenue associated with landfill fees, subdivision fees and property rentals. The adjusted underlying surplus of Council (after removing non-recurrent capital grants, as well as contributions) is 0.4 per cent when compared to adjusted underlying revenue.

IncomeThe City receives income from a wide range of sources, including rates, user fees, fines, grants, contributions and other income. The total income for 2018/2019 was $249M.

This is higher than expected due to some grant funds being received in advance, as well as increased revenues associated with landfill and statutory planning fees. The main source of income for the City comes from rates and charges, which represents 47 per cent of the City’s income.

ExpensesThe City’s total operational expenditure including depreciation for 2018/2019 was $186M. The City’s expenditure relates to delivering services that benefit the community. Expenditure categories summarised include employee costs, depreciation and other expenses.

Total operational expenditure has decreased slightly from the prior year, reflecting reduced expenditure on salaries, materials, contracts and services.

Adjusted underlying result ratioAdjusted underlying surplus/(deficit) / adjusted underlying revenue

2014/2015 2015/2016 2016/2017 2017/2018 2018/2019

0%

-2%

-4%

-6%

-8%

-10%

-12%

-14%

-10.9%

-8.4%

-12.3%

-0.4% 0.4%

47%

2%

11%

4%

18%

15%

3%

Rates and charges

Statutory fees and fines

User fees and charges

Contributions – monetary

Contributions – non-monetary

Government grants

Other revenue

Source of income

35%

21% Employee benefits

Contract payments, materials and services

Depreciation and amortisation

Other expenses

Categories of expenditure

42%

2%


Capital works expenditureThe City delivered $54.6M of capital works throughout the financial year, with the most significant areas of capital investment on buildings and roads. More detail on significant capital projects delivered during the year is included within the Description of Operations on page 21.

THE YEAR IN REVIEW

35%

7%33%

3%

7%

Capital works by type

3%

5%

5%

1%1%

Land and buildings

Plant, machinery and equipment

Land improvements

Artwork

Bridges

Roads

Pathways

Drainage

Public furniture and fittings

Major works

Capital works investment

2014/2015 2015/2016 2016/2017 2017/2018 2018/2019

$90M

$80M

$70M

$60M

$50M

$40M

$30M

$20M

$10M

$0M

Financial sustainabilityIn 2018/2019 the Victorian Government capped overall rate increases at 2.25 per cent. The City elected not to apply for an exemption to this cap. The City continues to review operations throughout the year to ensure delivery of important services and best value for money for the community. With ageing infrastructure and increasing other costs (including utilities), it is vital that efforts continue to identify efficiencies and alternative funding opportunities to reduce the City’s reliance on rate revenue.

The City relies on support from Victorian and Australian Governments to deliver key infrastructure projects and provide

support for other important programs. A great deal of advocacy and detail went into each grant application,

which resulted in Council receiving grant funding of $35.9M during the 2018/2019 financial year.

Key sustainability indicators

Indicator Result Risk rating1

Net result (%) 25% LOW

Adjusted underlying result (%) 0.4% MEDIUM

Liquidity (ratio) 2.44 LOW

Internal financing (%) 114% LOW

Indebtedness (%) 33.2% LOW

Capital replacement (ratio) 1.33 MEDIUM

Renewal gap (ratio) 0.87 MEDIUM

1. Rating per VAGO’s risk matrix

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Underlying resultThe underlying result includes significant (non-cash) depreciation charges on the City’s assets of $1.6B, and is calculated by adjusting the comprehensive result by subtracting any non-cash contributions and removing any one-off or non-recurrent transactions. The result highlights the challenges the City will face in a revenue constrained environment.

Asset renewalThe City continues to prioritise the presentation and renewal of infrastructure and other assets (refer also to Goal 4 in the Community Plan). Assets support the delivery of services needed by the community. Council invested $29.3M in renewal works during the 2018/2019 year. The continued investment supports maintenance of $1.6B in assets.

Reconciliation of operating surplus to underlying surplus/(deficit)2019

$’0002018

$’000

Operating surplus 62,269 30,666

Less non-operating income and expenditure

Non-recurrent capital grants 6,484 9,999

Monetary contributions 10,765 8,267

Non-monetary contributions 44,305 13,087

Adjusted underlying surplus/(deficit) 715 (687)

Council assets by type

Land

Buildings

Plant and equipment

Roads

Bridges

Pathways

Drainage

Land improvements

Public furniture

16%

19%

5%

29%

3%

6%

17%

3% 2%

20


THE YEAR IN REVIEW

DESCRIPTION OF OPERATIONS

The City is responsible for a number of services, including family and children’s services, traffic regulation, public open space, youth facilities, waste management, community building, and matters concerning economic development, statutory planning and ensuring accountability for the City’s budget. This broad range of community services and infrastructure maintenance and delivery for residents supports the wellbeing and prosperity of our community. Council’s vision, strategic objectives and strategies to further improve services and facilities are described in our Community Plan 2017-2021. Refer to the section on Our Performance (page 30) for more information about services we provide. The delivery of services, facilities, support and advocacy to achieve the strategic objectives is measured by a set of service performance indicators and measures. Council also has a wide range of responsibilities under Victorian and Australian government legislation.

Economic factorsCouncil delivered its third budget under the ‘Fair Go Rates’ system, with a state wide rate cap of 2.25 per cent for the 2018/2019 year. During the year, the 2019/2020 Budget was also adopted (with rates set in line with the Victorian Government's approved cap of 2.5 per cent). The development of these budgets was influenced by planning for population growth; managing the costs of utilities for all of the City’s infrastructure; and working within an increasingly regulated environment. The capital works budget was lower this financial year due to a number of large scale multi-year projects coming to an end.

General waste and recycling charges increased in 2018/2019 in response to changes in global recycling markets, landfill remediation and the increasing cost of landfill charges levied by the Environmental Protection Authority.

Major capital worksDuring the 2018/2019 financial year, major capital works included:

Gurri Wanyarra Wellbeing CentreConstruction of the $32.4M Gurri Wanyarra Wellbeing Centre was completed in 2018/2019, with the grand opening in October 2018. The facility is accessible for people of all ages and abilities and features:• 51.5m, eight-lane swimming pool• Indoor splash play area• Learn to swim pool• Hydrotherapy pool• Wellness centre• Spa and sauna• Gymnasium• Multipurpose rooms and cafe

Eaglehawk Regional Play SpaceThe grand opening of the Eaglehawk Regional Play Space occurred in September 2018. This $1.3M project has provided a fantastic new community asset to Eaglehawk. Some key features of the new play space include:• Large play space, approximately

165m in length• Five shade shelters• 60 new trees• Nine custom picnic settings, five

barbecue hotplates, two drinking fountains and 12 bench seats

• Seven swings, five slides, carousel, story book, cubby, sand pit and double flying fox as well as other play equipment items

The project was successful in winning an award of excellence from Parks and Leisure Australia VIC/TAS.

Albert Roy ReserveConstruction of a new $1.4M Pavilion at Albert Roy Recreation reserve was completed in August 2019. The original pavilion was burnt down in an arson attack in 2016. The new pavilion is located in a central position within the reserve. The new location enables better viewing of both baseball diamonds and provides easier access and modern facilities to support club participation and activation. The new pavilion includes:• Two unisex change rooms with

amenities

• Unisex umpire change room and amenities

• 100m2 social space

• Facility storage

• Administration office

• Public toilets

• Kitchen / kiosk

QEO kiosk and toilet pavilion

Upgrade works were completed at the Queen Elizabeth Oval, which included:

• Entry gate refurbishment

• Landscaping to entry and surrounds of kiosk

• New kiosk incorporating food preparation, servery and dry storage

• New toilet facilities

• Spectators seating and shelters

The total cost of these upgrade works was $1.3M.

Major changes

Council voted in February to become a tenant in the new $90M GovHub building being delivered by the Victorian Government. This project will see the City’s current Lyttleton Terrace site make way for a new multi-storey development. The City will be a tenant along with a number of other key government agencies. This project will enable the City’s workforce, located in the northern-end of the city centre currently occupying seven locations, to be co-located in the same building.

The City announces it will bring back in-house the animal shelter service it had previously contracted to the RSPCA. Commercial flights begin operating at Bendigo Airport for the first time in more than 30 years, after the City secured regular passenger services to Sydney with Qantas.

Major achievements

The City successfully staged its first-ever White Night in September 2018. The $32.4M Gurri Wanyarra Wellbeing Centre was completed in October 2018. The $5.1M Bendigo Soldiers Memorial Institute and Military Museum upgrade and expansion opened on November 15, 2018, exactly 97 years to the day when the original building was opened.

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OUR COUNCILGreater Bendigo is divided into three wards, each with rural areas, small towns and parts of urban Bendigo. Each ward is represented by three councillors. They have a responsibility for setting the strategic direction for the municipality, policy development, identifying service standards and monitoring performance across the organisation.

Mayor Cr Margaret O’Rourke

T 4408 6692 M 0429 061 096 E [email protected]

Date elected: October 22, 2016 (Mayor 2016/2017, 2017/2018, 2018/2019)

Cr Margaret O’Rourke is an accomplished business woman with extensive leadership experience.

She is a former manager of Telstra Countrywide and is currently a Deputy Director at the Bendigo Kangan Institute and Director at Goulburn Murray Water.

Cr O’Rourke was elected to Council on the platform of developing a strong and prosperous future for Greater Bendigo that encourages industry and job development. She also has a strong interest in supporting regional and rural communities.

Cr George Flack


Date elected: October 22, 2016

Cr George Flack was elected to Council in 2016 and is a first-time councillor. He is a qualified accountant and Certified Financial Planner with 45 years’ experience.

He is a Life Member of the following organisations: Marist Brass Band, Athletics Bendigo, Bendigo Athletic Club, Central Victoria District 15 Swimming Association, Bendigo Fire Brigade and CFA Victoria.

Cr Flack is passionate about athletics and continues to compete actively in track and cross country events. He is also a junior leader with the Bendigo Fire Brigade and plays the trombone with the Marist Brass Band.

Cr Yvonne Wrigglesworth



Cr Yvonne Wrigglesworth is passionate about achieving successful outcomes for rural communities and has extensive experience in health care management.

As a first-time Councillor, she is enjoying being a positive and enthusiastic leader for the Eppalock Ward.

She was inspired to run for Council after participating in the Loddon Murray Community Leadership Program and learnt about the importance of equipping people with the skills to deliver initiatives that build and strengthen communities.

CURRENT COUNCILLORS

Eppalock Ward


OUR COUNCIL

Councillor emails, like other correspondence, are the property of the City and may be referred to a staff member for action. As with any correspondence, if you would like emails to be kept private and confidential please place ‘private and confidential’ in the subject line.

Cr Andrea Metcalf



Cr Andrea Metcalf is excited to represent the Whipstick Ward as a first-time councillor.

She is a lifelong resident of Bendigo and has been a long-time observer of Local Government and its practices and procedures, which inspired her to run for Council.

She is interested in the areas of waste management and supporting rural communities to achieve their long-held goals.

Cr James Williams


Date elected: first elected in 2012

Cr James Williams was first elected to Council in 2012. Prior to amalgamation he was a councillor with the Shire of Huntly.

He is a retired farmer and has completed the Diploma of Local Government and is a graduate of the Australian Institute of Company Directors.

Cr Williams’ areas of interest include advocating for improved road and rail infrastructure and support for rural communities.

Cr Malcolm Pethybridge

M 0427 376 983 E [email protected]

Date elected: October 2018 (replaced Julie Hoskin who resigned in September 2018)

Cr Malcolm Pethybridge is very proud to represent the Whipstick Ward as a first time Councillor.

He has lived in Bendigo for more than forty years, working in the mechanical engineering industry and farming cattle and sheep. He loves Bendigo and its surrounding townships and is interested in economic development and supporting the manufacturing industry in Greater Bendigo.

Deputy Mayor Cr Rod Fyffe OAM


Date elected: first elected 1996 (Deputy Mayor 2016/2017, 2018/2019)

Cr Rod Fyffe has been a Councillor with the Greater Bendigo City Council since 1996. Prior to that, he was a member of the City of Bendigo Council from 1983 until Council amalgamations in 1994.

He has served four terms as Mayor and in 2013 was awarded an Order of Australia in the Queen’s Birthday Honours List for his services to Local Government.

Cr Fyffe is interested in economic development, arts, sport and recreation, aged services, youth development, environment and heritage issues.

Cr Jennifer Alden


Date elected: October 22, 2016 (Deputy Mayor 2017/2018)

Cr Jennifer Alden has worked in Bendigo for over three decades supporting health and wellbeing outcomes for women and the broader community.

She is passionate about localising our food system, supporting widespread establishment of community gardens and hubs, creating more resilient and connected neighbourhoods and townships, affordable and sustainable housing, and working to prevent the collapse of the natural environment.

Jennifer is a member of the Public Health Association of Australia and Australian Institute of Company Directors graduate.

Cr Matt Emond



Cr Matt Emond was elected to Council in 2016.

He grew up in Bendigo and trained as a primary school teacher at La Trobe University. He then went on to obtain his Executive Master of Arts.

In recent years he has guided the development of key policies to support the growth of Australia’s creative industries.

Cr Emond is interested in the areas of economic development, rural communities, community services, the environment and the arts.

Whipstick Ward

Lockwood Ward

24

OUR PEOPLECouncil appoints a Chief Executive Officer who is responsible for the day-to-day management of operations in accordance with the strategic directions of the Community Plan. The CEO and four directors make up the Executive Management Team.

Craig Niemann, CEOBachelor of Business (Local Govt), Master of Business Administration

Craig joined the City of Greater Bendigo in October 2005. Prior to joining the City, Craig was the CEO of Loddon Shire Council (1997-2005).

He has more than 25 years’ experience working in the Local Government sector. Craig has also served on the board of North Central Regional Goldfields Library for 10 years and been a board member of the Inglewood and District Health Service for more than 10 years.

Debbie Wood, Director Presentation and AssetsBachelor of Design, Diploma of Business

Debbie’s career has spanned landscape architecture and a range of leadership roles in the Local Government sector.

Her previous roles have included Senior Landscape Architect and Team Leader Landscape Design and Development at the City of Casey, Manager Parks and Recreation at the City of Hobart and Manager Parks and Open Space at the City of Greater Bendigo. She became the Director Presentation and Assets in March 2018.

Andrew Cooney, Director Corporate PerformanceMaster of Business Administration, Bachelor of Business, Graduate Australian Institute of Company Directors

Andrew is a respected leader with considerable knowledge of the Local Government sector.

Prior to joining the City, Andrew was the Executive Director Partnerships and Sector Performance at the Department of Environment, Land, Water and Planning. His previous roles also include General Manager Governance and Strategy at Coliban Water, Director Community and Corporate Services at Gannawarra Shire Council and Manager Organisational Development at Loddon Shire Council.

Vicky Mason, Director Health and WellbeingMaster of Public Health, Master of Business

Vicky has a strong health and Local Government background and joined the City from Mount Alexander Shire Council. Her previous roles include Community Development Director at Warrnambool City Council, Health Development Unit Assistant Director at the Department of Health, and Chief Executive Officer at the Darebin Community Health Service and Nillumbik Community Health Service.

Bernie O’Sullivan, Director Strategy and GrowthBachelor of Agricultural Science, Master of Public Affairs

Bernie has had extensive experience working for the Department of Environment, Land, Water and Planning (and its predecessors) leading the Department’s state-wide regional operations. Prior to working for the Department, he held senior executive roles with the Royal Agricultural Society of New South Wales, a livestock peak industry body in Canberra and the New South Wales Farmers’ Association.


OUR PEOPLE

ORGANISATION STRUCTURE

Chief Executive OfficerCraig Niemann

Communications

Business Transformation

Financial Strategy

Governance

Information Management

People and Culture

Director Corporate Performance

Andrew Cooney

Community Partnerships

Community Wellbeing

Active and Healthy Lifestyles

Director Health and Wellbeing

Vicky Mason

Bendigo Art Gallery

Capital Venues and Events

Regional Sustainable Development

Statutory Planning

Tourism and Major Events

Business Services

Director Strategy and Growth

Bernie O’Sullivan

Engineering

Parks and Open Space

Property Services

Resource Recovery and Education

Director Presentation and Assets

Debbie Wood

Works

Safe and Healthy Environments

Project Management Office

26

CITY STAFF

A summary of the number of full time equivalent (FTE) staff by organisational structure and employment type.

Corporate Performance

Health and Wellbeing

Presentation and Assets

Strategy and Growth

Office of the CEO

Total

Full time

Female 43.00 52.00 25.00 41.00 7.00 168.00

Male 24.00 37.00 195.00 29.00 2.00 287.00

Part time

Female 15.34 82.49 5.19 19.65 0.60 122.67

Male 3.00 13.99 6.11 7.04 0.00 30.14

Fixed term – full time

Female 8.00 25.00 4.00 10.00 0.00 47.00

Male 2.00 4.00 6.00 4.00 1.00 17.00

Fixed term – part time

Female 6.78 14.52 2.09 5.32 0.00 29.31

Male 0.00 2.40 0.00 1.60 0.00 4.00

Casual

Female 0.0009 0.0048 0.0001 0.0044 0.0000 0.0102

Male 0.0003 0.0015 0.0002 0.0026 0.0000 0.0046

Total 102.12 231.41 243.39 117.62 10.60 705.14

Full time Female Male

Part time Female Male

Fixed term full time Female Male

Fixed term part time Female Male

0 25 50 75 100 125 150 175 200 225




Strategy and Growth

Office of the CEO


OUR PEOPLE

A summary of the number of full time equivalent (FTE) staff categorised by employment classification below.

Female Male TotalApprentices / Band 1 13.8 5.1 18.9

Band 2 22.5 7.9 30.4

Band 3 29.7 128.9 158.5

Band 4 75.0 36.2 111.2

Band 5 69.6 44.5 114.1

Band 6 67.8 40.8 108.6

Band 7 38.8 29.0 67.8

Band 8 19.5 25.4 44.9

Registered / Immunisation Nurse

15.9 0.0 15.9

SEO/SO contracts 14.9 20.0 34.9

Total 367.4 337.7 705.1

Number of staff according to band level

160

140

120

100

80

60

40

20

0

MaleFemale

Band 2

Band 5

Band 8

Band 3

Band 6

Registered/

Immunisa

tion Nurse

SEO/SO Contracts

Apprentices/

Band 1Band 4

Band 7


28

EQUAL EMPLOYMENT OPPORTUNITY

Respecting each other at work The City is an equal opportunity employer and is committed to providing a safe and supportive work environment that is free from discrimination, harassment, victimisation and bullying, and where all individuals associated with the organisation treat each other with respect.

The City has a Code of Conduct and a number of policies and processes that outline the expected standards of behaviour and why these standards are important. Employees and people managers continue to receive training on the City’s Code of Conduct and values, how to model and reward effective behaviour, and what to do if unacceptable behaviour occurs.

The City also has a network of trained Contact Officers in place who are available to provide employees with information and impartial support regarding concerns about inappropriate workplace behaviour and equal opportunity.

The City provides confidential and appropriate support and assistance to employees who are experiencing family violence through the Enterprise Agreement. Support and resources available to employees have been promoted throughout the organisation via an information brochure and the intranet. Several Contact Officers have also attended targeted training to ensure that appropriate support and/or referral is provided to employees.

Organisation CultureThe City values a diverse and skilled workforce and is committed to maintaining an inclusive and collaborative workplace culture.

The City does this by:

• Implementing the Reconciliation Action Plan and Cultural Diversity and Inclusion Plan that include actions to support reconciliation, cultural diversity and inclusion

• Reducing barriers to people with a disability obtaining and maintaining employment

• Actively promote the range of flexible work options available at the City

• Maintaining a safe and inclusive working environment through the delivery of all staff training and targeted Working Safely training sessions

• Ensuring that recruitment processes adhere to equal employment opportunity requirements

• Attracting and retaining talented people with a broad range of skills and experiences

• Growing the City’s trainee and apprenticeship program, including providing targeted opportunities

• Building a flexible organisation by providing opportunities for work arrangements that accommodate different career and life stages (including flexible and part time work, job share arrangements, home-based work and transition to retirement options)

• Supporting employees’ cultural obligations through the inclusion of employment provisions within our Enterprise Agreement

• Creating an equitable environment for employees and their people managers to encourage open, two-way communication about responsibilities, performance, feedback and career planning

Since the Culture Survey re-measure in March 2018, there has been a focus on building capability and providing resources that support employees to both understand and display behaviour consistent with our preferred culture.

The key focus areas are:

• Customer service – knowing our customers and their needs

• Role significance – aligning every job to the Community Plan and council strategies

• Autonomy – empowering self and others to make decisions and set work priorities

• Interdependence – increasing collaboration between relevant people on things that involve and affect them

• Set challenging goals – increasing the capability of our people

• Feedback – providing effective, constructive and timely communication on work performance and interactions

By focusing on these areas we will build on our commitment to having a constructive culture and to working together to be best that we can be.


OUR PEOPLE

OTHER STAFF MATTERS

Values and behavioursThe City is a values-driven organisation, working together to be the best we can be for our community. The City’s values are: We Lead, We Learn, We Care, We Contribute, We Respond, We Respect. We continue to work towards integrating our values and behaviours into our day-to-day work, including how this contributes to our preferred organisational culture, and our service provision to the community.

Professional developmentThe City provides professional development opportunities through the provision of a comprehensive corporate learning program, specialist conferences, leadership and coaching programs, seminars, specialist training and study support.

Reward and recognitionThe City is committed to recognising and rewarding the work performance and behaviours of employees that reflect, support or contribute to our vision and our values and behaviours through our reward and recognition program.

• Recognition of Years of Service

Employees are recognised for their service at the City after 10 years of continuous completed service and every five years thereafter. Employees with 20 years of service or more are recognised at an annual function.

• Staff Awards

An annual function is held to recognise outstanding performance in the following categories; Go To Person Award, Delivering Quality Service Award, Lead By Example Award, Supporting Diversity and Inclusion Award, Quiet Achiever Award, and Supporting Work Health and Safety Award.

• Culture Champion recognition

The Culture Champions program provides recognition for an employee’s performance, contribution, achievements or demonstration of the City’s values and behaviours in a less formal way. Employees are presented with a certificate at an event appropriate to their work unit.

OUR VALUES AND BEHAVIOURS

Working together to be the best we can for our community

1. We have a clear vision and understand our purpose2. We encourage each other to be the best we can3. We listen and think things through4. We work together to make a difference in our community

1. We talk to each other and share information and knowledge

2. We nurture ideas, creativity and innovation3. We use feedback to improve our performance4. We work together to continuously improve what we do

1. We plan and deliver quality programs, projects and services2. We help each other to make informed decisions and

take action3. We make the best use of our resources4. We work together as a team

1. We support each other2. We recognise contribution, performance and achievement3. We take responsibility for our actions4. We work together to create a safe and healthy workplace

1. We get to know our customers and understand their needs2. We do what we say we will do3. We follow our policies and procedures4. We work together to provide great service

1. We are friendly, professional and treat each other with courtesy

2. We recognise and value diverse backgrounds and perspectives

3. We gain the trust of others by acting fairly and with integrity4. We work together to create and maintain a positive culture

30

OUR PERFORMANCE

PLANNING AND ACCOUNTABILITY FRAMEWORK

The Planning and Accountability Framework is found in Part 6 of the Local Government Act 1989 (the Act). The Act requires councils to prepare the following planning and reporting documents:

• A Council Plan within six months after each general election or by June 30, whichever is later

• A strategic resource plan for a period of at least four years and include this in the Council Plan

• A budget for each financial year

• An annual report in respect of each financial year

The following diagram shows the relationships between the key

planning and reporting documents that make up the planning and accountability framework for the City. It also shows that there are opportunities for community and stakeholder input and feedback at each stage of the planning and reporting cycle.

Integrated Corporate Planning Framework

Resource and unit planning

Annual plan and budget

Community input

Government policy and regulations

Adopted strategies, policies and plans

Research and evidence

Municipal Public Health and Wellbeing Plan

Community Plan (Council Plan)

Municipal Strategic Statement (Legal Land Use Framework)

LEGISLATED PLANS

Annual Report


OUR PERFORMANCE

COUNCIL PLAN

The Community Plan 2017-2021 includes six goals, to guide Council’s decisions and actions over a four year period and help achieve its vision for Greater Bendigo to be the world's most liveable community. Each goal has a series of objectives and strategies for achieving these in the four-year period. The strategies have actions that reflect budget allocations and new initiatives for the 2018/2019 year.

PERFORMANCE

Council’s performance for the 2018/2019 year has been reported according to each theme in the Community Plan. Performance has been measured as follows:

• The updated report for the City of Greater Bendigo Liveability Indicators (2016). The Liveability Indicators are also used as the Strategic Indicators.

• Progress in relation to major initiatives identified in the Budget

• Results against the actions in the Community Plan 2017-2021

• Services funded in the budget and persons or sections of the community who benefit from these services

• Results against the prescribed service performance indicators and measures (Local Government Performance Reporting Framework-LGPRF)

The following are the six goals and objectives as detailed in the Community Plan.

Goal 1: Lead and govern for all

1.1 Engage with all communities

1.2 Explain the reason for its decisions

1.3 Be innovative and financially responsible

1.4 Be accountable and efficient in its use of the community’s money

1.5 Take a leadership role in regional planning, advocacy and work in partnership with regional councils

Goal 2: Wellbeing and fairness

2.1 Create a much healthier Greater Bendigo

2.2 Promote positive wellbeing across the Greater Bendigo community

2.3 Promote community connection

2.4 Support participation and development for residents of all ages and abilities

2.5 Create safe and resilient communities

Goal 3: Strengthening the economy

3.1 Support our local businesses and industry to be strong, vibrant, and to grow and develop

3.2 Make it easier for people to transition from education to employment

3.3 Ensure Greater Bendigo is a welcoming place for new businesses and industries, and supports creativity and innovation and visitor attraction

Goal 4: Presentation and managing growth

4.1 Plan for a growing population

4.2 Plan to meet future housing needs

4.3 Continue to implement strategies that increase the capacity of transport networks to better move people and goods and encourages walking, cycling and the use of public transport

4.4 Keep Greater Bendigo attractive with good quality public facilities and places

4.5 Provide and maintain urban and rural infrastructure to support the liveability of our community

Goal 5: Environmental sustainability

5.1 Drawing on the One Planet Living framework to connect the health of the natural environment to the health and prosperity of our community

5.2 Demonstrate leadership in sustaining the rich biological diversity of the Greater Bendigo region that sustains healthy ecosystems

Goal 6: Embracing culture and heritage

6.1 Celebrate our unique heritage

6.2 Build pride in and shared responsibility for our public spaces

6.3 Offer and support a diverse range of events that attract and connect people

6.4 Embrace diversity

6.5 Advance reconciliation

32

GOAL 1: LEAD AND GOVERN FOR ALL

1.1 Engage with all communities

1.2 Explain the reason for its decisions

1.3 Be innovative and financially responsible

1.4 Be accountable and efficient in its use of the community’s money

1.5 Take a leadership role in regional planning, advocacy and work in partnership with regional councils

Community Plan 2018/2019 actionsThe following statement reviews Council’s performance against its 2018/2019 actions from the Community Plan.

Actions Status Progress comments Responsible officers

Major initiatives

Strengthen the Youth Action Group to become a Youth Council and increase connections between Councillors, young people and the community to advocate on priority areas.

Completed The Youth Council has been established. After an expression of interest process and interviews, 18 young people were appointed and had their first meeting in February 2019. Youth Councillors have elected a Youth Mayor, Deputy Youth Mayor, Treasurer and Secretary, and have established working groups for the Yo Bendigo facility, Victorian Youth Week, Victorian Youth Parliament, Youth Employment and Environmental Group. Every two weeks Youth Councillors meet for a briefing meeting and two weeks later they meet for an Ordinary Meeting.

Manager, Community Partnerships

Advocate for priority issues that impact on the region including:• City Deal/Smart City support• Transport links including metro rail

and Marong Business Park• Healthy Heart of Victoria• Regional resource recovery• Bendigo Law Courts

Completed Two separate trips to Melbourne have been made to advocate to Victorian Government Ministers, advisors, Department Secretaries and senior staff. The feedback provided in these meetings was excellent and will inform Council’s next list of priorities. The meetings also identified the importance of building relationships between the City and Victorian Government.

Chief Executive Officer

Initiatives

Introduce a Council event for rural communities to build better communication and understanding of issues

Completed An engagement plan and associated activities was developed for Councillors across their wards in 2019.

Manager, Community Partnerships


OUR PERFORMANCE

ServicesThe following statement provides information in relation to the services funded in the 2018/2019 Budget and the persons or sections of the community who are provided the service

Service unit Description

Net cost Actual

(less) Budget(equals ) Variance

$000

Office of the CEO and Communications

The Office of the CEO and Communications provides strategic leadership to the organisation and implementation of Council decisions, including the Community Plan and other key strategic directions. It provides representation and advocacy on key issues of importance to Greater Bendigo and the region. Communications ensures the community is well informed of City news and information is distributed using various communications channels available. It promotes services and events to the community.

(1,665)(1,751)

86


The Corporate Performance Directorate leads, enables and strengthens our organisation to ensure it has the resources and capability to deliver on the Community Plan. The Directorate does this through developing our people and culture, systems and processes, good governance practices and financial stewardship to ensure the delivery of high quality services and programs. The Directorate leads innovation and business transformation to ensure the City is ready to meet the challenges and opportunities of the future in partnership with the community.

(475)(412)(63)

Business Transformation

The organisation demonstrates continuous improvement in its service and program delivery. City operations are continually transformed and renewed, using the opportunities provided by technology and deliver services that are customer-focussed.

(2,389)(2,391)

3

Financial Strategy

Robust long term strategic financial planning ensuring the ongoing financial sustainability of Council’s operations. Delivery of the annual budget and financial reporting programs. Ensuring accurate valuations are used to inform the preparation of annual rate notices. Levying and collection of rates and charges. Planning for the ongoing management and renewal of Council and the community’s assets and infrastructure.

(2,285)(3,625)1,340

Governance Council and the Executive Management Team receive accurate and timely advice to support good decision making. Council is compliant with legislative responsibilities and good governance practices. Risk is managed effectively. Procurement is undertaken in a considered and responsible way to deliver on Council’s and the community’s objectives. The Mayor and Councillors are supported and developed to operate effectively. Accurate and timely legal advice is sourced and provided to Council and the organisation. Allocation of funding for external and internal audit services provided.

(2,653)(2,697)

44

Information Management

Efficient and contemporary corporate systems enable the functions of Council to be delivered at a high level of service in a cost effective way. Computer networks and systems that are reliable and capable of meeting service demands. Continual improvement and innovation to business processes. Effective management of Council’s records in all formats.

(3,827)(3,938)

111

People and Culture

Recruit, grow and keep the right people. Build our preferred organisational culture that is high performing and values-oriented. Develop a continuously improving and adaptive organisation. Ensure Council’s services, projects and infrastructure are safe for staff and the community, and a culture of wellbeing is promoted.

(2,457)(2,714)

256

34

Performance indicatorsThe following statement provides the results of the prescribed service performance indicators and measures including explanation of material variations.

Service/indicator/measure Results Material variations

2016 2017 2018 2019

Governance

Transparency

Council decisions made at meetings closed to the public

[Number of Council resolutions made at ordinary or special meetings of Council, or at meetings of a special committee consisting only of Councillors, closed to the public / Number of Council resolutions made at ordinary or special meetings of Council or at meetings of a special committee consisting only of Councillors] x100

4.69% 3.23% 5.69% 8.29%

There was a higher number of commercial in confidence Section 89 decisions required during the reporting period.

Consultation and engagement

Satisfaction with community consultation and engagement

Community satisfaction rating out of 100 with how Council has performed on community consultation and engagement

53 54 56 56

Attendance

Councillor attendance at council meetings

[The sum of the number of Councillors who attended each ordinary and special Council meeting / (Number of ordinary and special Council meetings) × (Number of Councillors elected at the last Council general election)] x100

93.21% 95.56% 93.16% 91.45%

Service cost

Cost of governance

[Direct cost of the governance service / Number of Councillors elected at the last Council general election]

$43,983 $60,105 $54,562 $60,204

Direct costs have increased due to higher engagement, meetings and notifications, subscriptions and training.

Satisfaction

Satisfaction with Council decisions

[Community satisfaction rating out of 100 with how council has performed in making decisions in the interest of the community]

51 52 54 57


OUR PERFORMANCE

GOAL 2: WELLBEING AND FAIRNESS

2.1 Create a much healthier Greater Bendigo

2.2 Promote positive wellbeing across the Greater Bendigo community

2.3 Promote community connection

2.4 Support participation and development for residents of all ages and abilities

2.5 Create safe and resilient communities



Major initiatives

Detailed design of a regional food hub that can support food relief, education and production.

In progress Consultants have commenced development of a Business Plan. A request for quote for concept planning and design work has been released.

Coordinator, Strategy and Policy

Implement policy for Council facilities to offer healthy food and drink options

In progress A year two action of the Water in Sport initiative is to develop a policy to embed the Healthy Choices guidelines in all Council facilities. A draft Healthy Facilities Policy has been prepared.

Healthy Lifestyles Officer, Water in Sport

Construction of the oval lighting at the Elmore Recreation Reserve

Completed The lights at Elmore Recreation Reserve were completed.

Manager, Active and Healthy Lifestyles

Construction of the netball change rooms at the QEO

In progress Works have begun on site with construction anticipated to be completed in September 2019.

Manager, Property Services

Commence development of the Garden Gully Hockey Pavilion

Completed Fitout to the existing building and construction of the new building commenced. The project is due for completion in April 2020.

Coordinator, Community Projects

Review Council’s future role in supporting older people living within the Greater Bendigo community

Completed The Home Support Services review has been completed. Decisions regarding the future provision of aged care home support services are pending the completion of the Australian Government’s Aged Care reforms, due for release in April 2020.

Manager, Community Wellbeing

Initiatives

Develop a Positive Ageing Strategy for Greater Bendigo to assist older residents achieve optimal health and wellbeing

Completed This strategy is now included in the All Ages All Abilities Action Plan.


36


Develop a new municipal Early Years Plan for 2019 – 2022 that will ensure Greater Bendigo remains a Child Friendly City

Completed This strategy is now included in the All Ages All Abilities Action Plan.


Improve youth education and employment through Career Horizons and other programs

In progress Career Horizons program has concluded. Manager, Regional Sustainable Development

Install Wi-Fi for community use in three rural community facilities to facilitate access to services, support activity centres and enhance social networks

In progress Planning and procurement to install equipment at Elmore, Raywood and Redesdale complete. Installation to occur early 2019/2020.

Manager, Business Transformation

Commence construction of the Ironbark Gully Trail

In progress Preliminary works completed including detailed design, CHMP and soil testing. The trail is located primarily on unreserved crown land. In partnership with DELWP, the City is undertaking a detailed survey and negotiating an agreement over the section of land required to construct the trail.

Manager, Engineering



Net cost Actual


$000

Health and Wellbeing Directorate

The Health and Wellbeing Directorate plans and delivers a broad and diverse range of community services and programs aimed at supporting people to live their lives fully and be active, safe, engaged and healthy. The focus of the directorate is on developing policy, plans and programs in partnership with the community, delivering services and supporting the delivery of community infrastructure projects.

(570)(681)

111

Active and Healthy Lifestyles

The Active and Healthy Lifestyles unit delivers integrated policy, planning, programs and infrastructure that support the community to make healthier choices easier choices.

(8,366)(8,686)

320

Community Partnerships

The Community Partnerships unit works closely with the community to plan and develop policy and programs that increase community safety, engagement and connection, prevent discrimination, and improve access and inclusion for diverse groups across the community. Current target groups include rural residents, culturally and linguistically diverse groups, the indigenous community, children and youth.

(3,666)(3,726)

59


OUR PERFORMANCE

Community Wellbeing

The Community Wellbeing unit delivers a broad range of services to children and families across Greater Bendigo that aim to promote children’s learning and development. It also provides community-based services to frail aged residents and people with a disability and their carers that promote independent living and prevent premature admission to long term residential care.

(1,292)(1,927)

635

Goldfield Library Services

The Goldfields Library Corporation provides a public library service from six sites throughout the municipality, with branches in Bendigo, Kangaroo Flat, Eaglehawk and Heathcote, along with Library agencies at Axedale and Elmore. The Bendigo Library also includes the Bendigo Regional Archive Centre. This service is delivered under a Funding and Service Agreement in partnership with Loddon, Mount Alexander and Macedon Ranges Shires.

(3,275)(3,298)

23

Safe and Healthy Environments

The Safe and Healthy Environments unit’s purpose is to advocate, enable and mediate with and for the community to promote and protect health, prevent the spread of infectious disease, ensure safe development and support the protection of our environments. This is achieved by delivering integrated regulation, policy, planning and programs

(2,689)(1,762)

927



2016 2017 2018 2019

Aquatic Facilities

Service standard

Health inspections of aquatic facilities

[Number of authorised officer inspections of Council aquatic facilities / Number of Council aquatic facilities]

2.54 2.00 1.69 1.29

The reduction of staffing numbers and implementation of new processes has led to a minor decrease in the number of health inspections

Health and safety

Reportable safety incidents at aquatic facilities

[Number of WorkSafe reportable aquatic facility safety incidents]

1 1 0 1

The 100% increase is due to one reportable incident compared to zero in the previous year.

Service cost

Cost of indoor aquatic facilities

[Direct cost of indoor aquatic facilities less income received / Number of visits to indoor aquatic facilities]

$0.00 $0.00 $0.00 $5.79

The City commenced operation of a new aquatic and leisure facility in October 2018 and an existing indoor aquatic and leisure centre transferred from a leased facility to a contract managed facility in April 2019.

38


2016 2017 2018 2019

Service cost

Cost of outdoor aquatic facilities

[Direct cost of outdoor aquatic facilities less income received / Number of visits to outdoor aquatic facilities]

$5.95 $6.90 $8.63 $8.43

Utilisation

Utilisation of aquatic facilities

[Number of visits to aquatic facilities / Municipal population]

1.68 1.72 1.60 4.23

The figure for visits to aquatic facilities has significantly increased due to changes in service including the opening of a new indoor aquatic and leisure centre in October 2018 along with changes to an existing indoor aquatic and leisure centre, which transferred from a leased facility to a contract managed facility in April 2019.

Animal Management

Timeliness

Time taken to action animal management requests

[Number of days between receipt and first response action for all animal management requests / Number of animal management requests]

1.28 1.23 1.34 1.34

Service standard

Animals reclaimed

[Number of animals reclaimed / Number of animals collected] x100

52.93% 40.56% 49.98% 45.35%

Service cost

Cost of animal management service

[Direct cost of the animal management service / Number of registered animals]

$40.00 $38.83 $40.25 $42.20

Health and safety

Animal management prosecutions

[Number of successful animal management prosecutions]

5 7 8 4

An increase in owners declaring their dogs as dangerous reduced the number of prosecutions needed.


OUR PERFORMANCE


2016 2017 2018 2019

Food Safety

Timeliness

Time taken to action food complaints

[Number of days between receipt and first response action for all food complaints / Number of food complaints]

2.81 3.16 2.01 3.21

The reduction of staffing numbers and implementation of new processes has led to an increase in response time frame from 2 days to 3.21 days.

Service standard

Food safety assessments

[Number of registered class 1 food premises and class 2 food premises that receive an annual food safety assessment in accordance with the Food Act 1984 / Number of registered class 1 food premises and class 2 food premises that require an annual food safety assessment in accordance with the Food Act 1984] x100

88.92% 66.30% 84.25% 90.52%

Service cost

Cost of food safety service

[Direct cost of the food safety service / Number of food premises registered or notified in accordance with the Food Act 1984]

$322.22 $239.42 $592.91 $418.73

The direct costs are in line with the number of food premises registered or notified. Previous years' staffing costs have been higher.

Health and safety

Critical and major non-compliance outcome notifications

[Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises] x100

93.55% 74.66% 87.12% 80.88%

Libraries

Utilisation

Library collection usage

[Number of library collection item loans / Number of library collection items]

4.61 5.57 6.22 5.65

Resource standard

Standard of library collection

[Number of library collection items purchased in the last 5 years / Number of library collection items] x100

55.02% 70.30% 75.40% 72.00%

40


2016 2017 2018 2019

Service cost

Cost of library service

[Direct cost of the library service / Number of visits]

$3.96 $4.05 $4.41 $5.15

The recorded number of visits for 2019 has decreased.

Participation

Active library members

[Number of active library members / Municipal population] x100

15.67% 14.82% 14.07% 12.91%

Maternal and Child Health (MCH)

Satisfaction

Participation in first MCH home visit

[Number of first MCH home visits / Number of birth notifications received] x100

101.22% 99.15% 101.17% 99.21%

Service standard

Infant enrolments in the MCH service

[Number of infants enrolled in the MCH service (from birth notifications received) / Number of birth notifications received] x100

97.49% 100.78% 101.54% 101.23%

Service cost

Cost of the MCH service

[Cost of the MCH service / Hours worked by MCH nurses]

$68.84 $78.17 $75.07 $77.50

Participation

Participation in the MCH service

[Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH service] x100

77.40% 76.65% 77.85% 78.45%

Participation

Participation in the MCH service by Aboriginal children

[Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100

74.74% 78.56% 80.20% 78.47%


OUR PERFORMANCE

GOAL 3: STRENGTHENING THE ECONOMY

3.1 Support our local businesses and industry to be strong, vibrant and to grow and develop

3.2 Make it easier for people to transition from education to employment

3.3 Ensure Greater Bendigo is a welcoming place for new businesses and industries, and supports creativity and innovation and visitor attraction



Major initiatives

Complete, adopt and begin to implement the City Centre Activation Plan

In progress The City Centre Activation Plan has been adopted and actions are being progressively implemented. A full scale review of the City Centre Plan is currently being undertaken.

Manager, Regional Sustainable Development

Advocate for funding for the development of the Marong Business Park and the provision of services

Completed Council endorsed the draft Greater Bendigo Industrial Land Development Strategy and agreed to consult with the community, industry and stakeholders. The strategy provides a framework for the delivery of appropriately located industrial land to meet the growing and changing needs of industry over the next 30 years.

Chief Executive Officer

Advocate for funding to upgrade the Bendigo Airport terminal building and extension of utilities to attract commercial activity to the airport

Completed Funding submissions have been submitted to both Victorian and Australian governments for terminal building expansion.

Manager, Business Services

Initiatives

Attract and support micro business, arts and creative industries, technologies and innovation start-ups, including completing development of the City’s new Creative Industries Strategy

In progress The City prepared a Victorian Government funding submission for a Regional Innovation Hub, worked with the Fraunhofer Institute to deliver services to the community as part of its smart rural areas initiative, and worked with the Bendigo Manufacturing Group and Powercor on energy management. A particular focus in 2018/2019 has been the development of Greater CREATIVE Bendigo – the City’s first arts and creative industries strategy. Attraction of micro and creative industries will be addressed as part of the revised Economic Development Strategy, which is currently underway.


42


Complete the review of parking services and develop a prioritised set of recommendations to be implemented over the next 3-5 years

In progress Following the Parking Services review the following initiatives were implemented: • Streamlined disabled permit

application and renewal processes • Outsourced cash collection • Installed credit card ticket machines

into each street in the city centre, with the aim to provide this payment option on all available machines

• Decision made by Council to increase fine amounts to half of one penalty unit to fund new technology

• Parking infrastructure installed at Bendigo Airport

• Pay by App trial • Commenced development of a plan to

manage parking around schools

Manager, Safe and Healthy Environments



Net cost Actual


$000

Strategy and Growth Directorate

The Strategy and Growth Directorate incorporates responsibility for Bendigo Art Gallery, Business Services, Capital Venues and Events, Regional Sustainable Development, Statutory Planning, and Tourism and Major Events. The overarching role of the Strategy and Growth Directorate is to contribute to the economic, cultural and social prosperity of our region by identifying and supporting investment opportunities, employment generation and the integrated planning for the sustainable growth of Greater Bendigo and the region. In doing so, continue to work towards Greater Bendigo being the world’s most liveable community.

(430)(462)

32

Business Services

The Business Services unit operates the Bendigo Airport and Bendigo Livestock Exchange in line with all regulatory requirements. It also supports other businesses including Bendigo Heritage Attractions, Golden Dragon Museum, Discovery Science and Technology Centre, and Bendigo Stadium.

(1,384)(1,366)

(18)


OUR PERFORMANCE

GOAL 4: PRESENTATION AND MANAGING GROWTH

4.1 Plan for a growing population

4.2 Plan to meet future housing needs

4.3 Continue to implement strategies that increase the capacity of transport networks to better move people and goods and encourages walking, cycling and the use of public transport

4.4 Keep Greater Bendigo attractive with good quality public facilities and places

4.5 Provide and maintain urban and rural infrastructure to support the liveability of our community



Major Initiatives

Support the completion of the Strathfieldsaye Early Years Hub, plan for preschool building upgrades and other improvements to early year’s infrastructure

Completed The Maternal Child Health Service is operating from the new Strathfieldsaye Early Years Hub.


Continue to enhance Council’s ability to balance development and growth while protecting our heritage, through strengthened planning strategy and policy including completing the review of the Planning Scheme

Completed The Planning Scheme Review was adopted by Council in March 2019.

Manager, Statutory Planning

Support, encourage and facilitate an increase in housing diversity with a focus on more medium density housing

In progress The Housing Strategy recognised the importance of ensuring that Planning Scheme controls better align with the strategic intent of a compact Bendigo and this has been considered as part of the Planning Scheme Review. The Housing Strategy also recognised that continued outward sprawl is not sustainable into the future and there needs to be better use of existing urban areas.

Manager, Statutory Planning

Continue to advocate for increased funding to upgrade intersections with an accident history to improve safety

Completed Submissions were lodged for the Federal Government Blackspot and Safe Transport in Local Streets programs. Reconstruction of the Murphy Street-Strickland Road roundabout to enable b-double access was completed. VicRoads received funding for safety improvements at the High Street-Elm Street, Golden Square intersection, project to be delivered in 2019/2020.

Manager, Engineering

44


Develop a concept plan and advocate for support to construct a GovHub in Bendigo for the co-location of government services

Completed Councillors agreed in-principle to sell the site of the main Council office on Lyttleton Terrace and become a tenant in the new GovHub. Advocacy for additional funding support and more jobs for Bendigo continues.

Project Manager – GovHub

Initiatives

Replace the central Heathcote public toilets

In progress Work on construction commenced. Manager, Property Services

Build the Chauncey Street Heathcote footbridge

Completed Bridge works complete. Manager, Engineering



Net cost Actual


$000

Presentation and Assets Directorate

The Presentation and Assets Directorate provides and maintains high quality assets and services that help make Greater Bendigo a great place to live, while planning and delivering new assets and services to support Bendigo’s ongoing growth. Demonstrating and committing to environmentally responsible thinking and practices and encouraging this throughout the organisation and community is an important focus for the Directorate. Business units include Engineering, Resource Recovery and Education, Works, Parks and Open Space, Property Services and Project Management Office.

(31,732)(29,192)(2,540)

Engineering The Engineering unit develops and delivers physical infrastructure to support a broad range of services to the community. This includes the development of capital works projects to provide renewal and new assets to meet the expanding population of Bendigo and increasing community expectations. The unit is also responsible for strategic planning of infrastructure through asset management and development of strategic plans for asset groups. The unit also provides support services across the organisation in areas of asset management and GIS.

(1,252)(1,856)

604

Project Management Office

The Project Management Office (PMO) is the organisation’s lead unit on project management. The PMO works to encourage a positive and holistic project management culture across the organisation; defines and maintains organisation-wide standards in project management and assists in the strategic assessment of projects using predefined criteria according to the business goals of the organisation.

(688)(720)

33


OUR PERFORMANCE


Net cost Actual


$000

Property Services

The Property Services unit’s main purpose is to ensure that community assets (buildings and properties) are developed, upgraded, maintained and utilised to ensure the greatest benefit and lifestyle for the members of the community. The team is committed to ensure that Council facilities are safe for public use and comply with relevant codes and standards.

(7,615)(7,841)

225

Regional Sustainable Development

The Regional Sustainable Development unit delivers forward-thinking strategic advice to Council on the long term planning and development of Greater Bendigo through research, community engagement, and an ongoing comprehension of wider regional, state and national policies and directions. Provides direction and guidance for Council to plan, make decisions and implement projects. Develops strategies and plans, provides advice and recommendations.

(3,769)(4,300)

531

Statutory Planning

The Statutory Planning unit facilitates the delivery of timely and quality planning decisions, provides a heritage advisory and heritage architecture service and implements Planning Scheme Amendments, including the Bendigo Flood Study. Many of the services delivered by the Statutory Planning unit are in accordance with Victorian Government legislation and local strategies and policies adopted by Council following extensive community consultation.

(1,537)(1,934)

398

Works The Works unit is responsible for the construction of new and renewal projects and maintenance of civil infrastructure by the City. The construction and maintenance teams undertake work on the City’s roads, drains and footpaths. The construction team undertakes the civil works construction of sporting facilities, car parks and other civil projects. It is also responsible for the organisation’s plant and fleet assets, including purchase, maintenance and disposal. The unit also delivers maintenance works in accordance with the Road Management Plan.

(12,278)(12,535)

257



2016 2017 2018 2019

Roads

Satisfaction of use

Sealed local road requests

[Number of sealed local road requests / Kilometres of sealed local roads ] x100

39.71 48.76 44.67 46.51

Condition

Sealed local roads maintained to condition standards

[Number of kilometres of sealed local roads below the renewal intervention level set by Council / Kilometres of sealed local roads] x100

99.80% 99.66% 99.53% 99.47%

46


2016 2017 2018 2019

Service cost

Cost of sealed local road reconstruction

[Direct cost of sealed local road reconstruction / Square metres of sealed local roads reconstructed]

$99.17 $37.04 $55.55 $112.11

Hired significantly more mechanical plant and equipment compared to previous years. Crushed rock also higher then previous years.

Service cost

Cost of sealed local road resealing

[Direct cost of sealed local road resealing / Square metres of sealed local roads resealed]

$4.46 $5.32 $7.23 $7.07

Satisfaction

Satisfaction with sealed local roads

[Community satisfaction rating out of 100 with how council has performed on the condition of sealed local roads]

56 59 57 60

Statutory Planning

Timeliness

Time taken to decide planning applications

[The median number of days between receipt of a planning application and a decision on the application]

52.40 48.10 50.50 53.60

Service standard

Planning applications decided within required time frames

[(Number of regular planning application decisions made within 60 days) + (Number of VicSmart planning application decisions made within 10 days) / Number of planning application decisions made] x100

76.60% 72.80% 74.17% 71.23%

Service cost

Cost of statutory planning service

[Direct cost of the statutory planning service / Number of planning applications received]

$2,585.78 $2,684.02 $2,660.23 $2,906.32

Decision making

Council planning decisions upheld at VCAT

[Number of VCAT decisions that did not set aside council’s decision in relation to a planning application / Number of VCAT decisions in relation to planning applications] x100

83.33% 62.50% 71.43% 58.33%

An increase in the number of planning decisions referred to VCAT from 7 in 2017/18 to 12 in this reporting period has resulted in decreased percentage.


OUR PERFORMANCE

GOAL 5: ENVIRONMENTAL SUSTAINABILITY

5.1 Drawing on the One Planet Living framework to connect the health of the natural environment to the health and prosperity of our community

5.2 Demonstrate leadership in sustaining the rich biological diversity of the Greater Bendigo region that sustains healthy ecosystems



Major initiatives

Reduce waste to landfill and determine a strategy for waste management once the Eaglehawk landfill is no longer in operation

In progress Final report to be delivered in August, ongoing workshops with Councillors being undertaken.

Manager, Resource Recovery and Education

Increase urban shade and protect significant and heritage trees through development of the new Urban Tree Strategy and delivery of the annual tree planting program

In progress Draft strategy now expected in spring 2019, including an implementation plan and resourcing framework• Actions currently being consulted on

with affected internal work areas • Update given to Councillor Briefing in

June 2019 • Key data to inform strategy targets and

actions due in August/September

Manager, Parks and Open Space

Initiatives

Explore options for the introduction of free green waste disposal for residents at the Eaglehawk Recycle Centre

Completed Free green waste disposal introduced in 2018/2019.

Manager, Resource Recovery and Education

Support regional solar projects, including conducting a feasibility study for a regional-scale solar facility

In progress Consultants have completed a site suitability study for solar park developments. This study was made publicly available in early 2019.


Continue to develop a feasibility assessment of a sub-surface pumped hydro energy storage system

In progress A more detailed feasibility study is required and further work is subject to funding.


48


Service Unit Description

Net Cost Actual


$000

Parks and Open Space

The Parks and Open Space unit is responsible for the management and design of a large portfolio of parks, gardens, reserves, sports fields and areas of open space for the City. The unit has a range of specialised park, design, horticultural and environmental management techniques and practices. The aim of the unit is to effectively and sustainably manage these assets through the efficient use of available resources and the provision of high levels of customer service whilst meeting both Council and stakeholder needs.

(11,987)(12,214)

227

Resource Recovery and Education

The Resource Recovery and Education unit provides waste management and resource recovery services to efficiently and effectively meet our customers’ expectations and in compliance with current legislation.

(14,627)(17,129)

2,502



2016 2017 2018 2019

Waste Collection

Satisfaction

Kerbside bin collection requests

[Number of kerbside garbage and recycling bin collection requests / Number of kerbside bin collection households] x1000

135.31 154.26 146.53 171.08

Service standard

Kerbside collection bins missed

[Number of kerbside garbage and recycling collection bins missed / Number of scheduled kerbside garbage and recycling collection bin lifts] x10,000

3.56 4.64 5.04 1.34

With the introduction of a new recycling collection contractor this has seen a significant increase in efficiency and reduction in missed bins. There has also been improvements with general waste run data with the updating of route sheets to improve efficiency internally.


OUR PERFORMANCE


2016 2017 2018 2019

Service cost

Cost of kerbside garbage bin collection service

[Direct cost of the kerbside garbage bin collection service / Number of kerbside garbage collection bins]

$136.31 $135.03 $145.35 $140.83

Service cost

Cost of kerbside recyclables collection service

[Direct cost of the kerbside recyclables bin collection service / Number of kerbside recyclables collection bins]

$27.30 $28.03 $36.53 $57.42

There has been an increase in overall recycling and increase in public space recycling at the City compared to previous years.

Waste diversion

Kerbside collection waste diverted from landfill

[Weight of recyclables and green organics collected from kerbside bins / Weight of garbage, recyclables and green organics collected from kerbside bins] x100

28.65% 45.59% 46.83% 58.00%

The second full year of the education program run by City staff has been completed, resulting in an increase in diversion from landfill for all waste streams.

50

GOAL 6: EMBRACING OUR CULTURE AND HERITAGE

6.1 Celebrate our unique heritage6.2 Build pride in and shared responsibility for our public spaces 6.3 Offer and support a diverse range of events that attract and connect people6.4 Embrace diversity6.5 Advance reconciliation



Major Initiatives

Advocate for funding for the Chinese precinct and the Golden Dragon Museum redevelopment

In Progress A revitalisation business case has been prepared and the project was included as part of the City's election priorities document. This priority was raised with State and Federal politicians prior to elections.

Director, Strategy and Growth

Initiatives

Undertake relevant heritage studies in accordance with Council’s adopted Built Heritage Strategy

Completed A Heritage Gap Analysis was competed in May 2019 to identify gaps in the protection of heritage buildings in the Greater Bendigo Planning Scheme and recommended a priority order of studies to be undertaken in the future.




Net cost Actual


$000

Capital Venues and Events

The Capital Venues and Events unit provides quality performing arts programming and activities to the central Victorian region and provides facilities and opportunities for participation in the arts.

(3,059)(2,189)

(870)

Bendigo Art Gallery

The Bendigo Art Gallery develops and delivers exhibitions, public programs and associated events for Bendigo Art Gallery and the Post Office Gallery that are educational and appealing to a diverse range of audiences and add to the attraction of Bendigo as a centre for arts and culture.

(2,611)(2,558)

(52)

Tourism and Major Events

The Tourism and Major Events unit activates Greater Bendigo and the region to achieve the aims for our community as outlined in the 2017-2020 Community Plan. The unit actively promotes Greater Bendigo as an attractive destination for business, leisure and tourism to domestic and international visitors. Our role is to deliver key initiatives that have a positive economic and social impact for our region that position Greater Bendigo to be the world’s most liveable community.

(3,862)(3,856)

(6)


GOVERNANCE, MANAGEMENT AND OTHER INFORMATION

GOVERNANCE

The Greater Bendigo City Council is constituted under the Local Government Act 1989 to provide leadership for the good governance of the municipal district and the local community.

Council has a number of roles including:

• Taking into account the diverse needs of the local community in decision-making

• Providing leadership by establishing strategic objectives and monitoring achievements

• Ensuring that resources are managed in a responsible and accountable manner

• Advocating the interests of the local community to other communities and governments

• Fostering community cohesion and encouraging active participation in civic life

Council is committed to effective and sustainable forms of democratic and corporate governance as the key to ensuring that Council and its administration meet the community’s

priorities. The community has many opportunities to provide input into Council’s decision-making processes, including community consultation, public forums such as ward meetings and the ability to make submissions on strategies and plans. Council’s formal decision-making processes are conducted through Council meetings. Council delegates the day-to-day operating activities to City staff. These delegations are exercised in accordance with adopted Council policies.


52

Meetings of Council Council conducts open public meetings on the third Wednesday of each month. Members of the community are welcome to attend these meetings and observe from the gallery. Council meetings also provide the opportunity for community members to submit a question to the Council.

Council held the following meetings:

• 12 ordinary Council meetings

• 1 special Council meeting

The table to the right provides a summary of Councillor attendance at Council meetings and special Council meetings for the financial year July 1, 2018 to June 30, 2019.

Special committees The Local Government Act 1989 allows councils to establish one or more special committees consisting of:

• Councillors

• City staff

• Other persons

• Any combination of the above.

The table to the right contains a list of special committees established by the council that are in operation and the purpose for which each committee was established.

Code of conduct The Local Government Act 1989 requires all Victorian municipalities to maintain a Councillor Code of Conduct as part of good governance.

It requires Council to develop and maintain an internal resolution procedure for the purposes of addressing an alleged contravention of the Councillor Code of Conduct and for this procedure to be specified in the Code of Conduct.

Following the general election October 22, 2016, all councillors signed the Code of Conduct as required under the Local Government Act 1989.

Upon the appointment of Cr Malcolm Pethybridge on 29 October 2018, Cr Pethybridge signed the Code of Conduct.

Councillors Council Meeting

Special Council Meeting

Total

Cr Margaret O’Rourke (Mayor 2016-2019)

12 1 13

Cr Jennifer Alden 11 1 12

Cr Matt Emond 12 1 13

Cr George Flack 11 1 12

Cr Rod Fyffe 11 1 12

Cr Julie Hoskin (resigned 21/9/2018)

1 0 1

Cr Andrea Metcalf 11 1 12

Cr Malcolm Pethybridge (commenced 29/10/2018)

8 1 9

Cr James Williams 12 1 13

Cr Yvonne Wrigglesworth 10 1 11

Conflict of interestCouncillors are elected by the residents and ratepayers to act in the best interests of the community. This is a position of trust that requires Councillors to act in the public interest. When a Council delegates its powers to a Council officer or a committee, the committee or officer also needs to act in the public interest. A conflict of interest occurs when a personal or private interest might compromise a Councillor’s, officer’s or Committee member’s ability to act in the public interest. A conflict of interest exists even if no improper act results from it. Council has a comprehensive procedure in place to accommodate the disclosure of a conflict of interest. Declaration of a conflict of interest is

a standard agenda item for all Council and Committee meetings. While the procedures vary depending on the particular role and circumstances, in general they involve disclosing the relevant interests in a specific way and then stepping aside from the relevant decision-making process or from the exercise of the public duty. All disclosed conflicts of interest are recorded. During 2018/2019, five conflicts of interest were declared at Council meetings.

Special Committee

Councillors Officers Other Purpose

Bendigo Maubisse Friendship Committee

1 1 15 Facilitate volunteer support from the Bendigo community to the community of Maubisse, Timor Leste.



Councillor allowances In accordance with Section 74 of the Local Government Act 1989, Councillors are entitled to receive an allowance while performing their duty as a Councillor. The Mayor is also entitled to receive a higher allowance. The Victorian Government sets the upper and lower limits for all allowances paid to Councillors and Mayors. Councils are divided into three categories based on the income and population of each Council. In this instance Greater Bendigo City Council is recognised as a category 3 Council. For the period July 1, 2018 to June 30, 2019, the Councillor annual allowance for a category 3 Council (as defined by the Local Government Act 1989) was fixed at $33,093 per annum and the allowance for the Mayor was $105,704 per annum. The Minister for Local Government approved an annual adjustment of 2 per cent to take effect from December 1, 2018. The annual allowances were adjusted for the period December 1, 2018 to June 30, 2019 at $33,755 per annum for the Councillor allowance and $107,818 per annum for the Mayoral allowance. The table, see right, contains a summary of the allowances paid to each Councillor during the financial year.

Councillor expenses In accordance with Section 75 of the Local Government Act 1989, Council is required to reimburse a Councillor for expenses incurred whilst performing his or her duties as a Councillor. Council is also required to adopt and maintain a policy in relation to the reimbursement of expenses for Councillors. The policy provides guidance for the payment of reimbursements of expenses and the provision of resources, facilities and other support to the Mayor and Councillors to enable them to discharge their duties. Council also publishes in its Annual Report the details of the expenses, including reimbursement of expenses for each Councillor and member of a Council Committee paid by the Council. The details of the expenses for the 2018/2019 year are set out in the table, see right.

Councillor allowances

Councillors Allowance $

2017/2018 2018/2019

Cr Margaret O’Rourke (Mayor 2016-2019) 105,704 107,818

Cr Jennifer Alden 33,093 33,755

Cr Matt Emond 33,093 33,755

Cr George Flack 29,782* 30,379*

Cr Rod Fyffe 33,093 33,755


33,093 33,755

Cr Andrea Metcalf 33,093 33,755


33,093 33,755

Cr James Williams 33,093 33,755

Cr Yvonne Wrigglesworth 33,093 33,755

*Cr Flack requested his allowance be reduced by 10% as a cost-cutting initiative

Councillor expenses

Councillors TR $ CM $ CC $ IC $ CT $ Total $

Cr Margaret O’Rourke (Mayor 2016-2019) 8,870 - - 737 2,221 11,828

Cr Jennifer Alden 983 2,021 - 498 2,189 5,691

Cr Matt Emond 2,195 - - 426 9,454 12,075

Cr George Flack - - - 424 983 1,407

Cr Rod Fyffe 1,523 5,512 - 571 983 8,588


- - - 121 - 121

Cr Andrea Metcalf - - - 422 983 1,405


21 259 - 610 3,483 4,374

Cr James Williams 679 2,258 - 517 1,840 5,295

Cr Yvonne Wrigglesworth 398 - - 891 1,184 2,473

Legend: TR – Travel, CM – Car Mileage, CC – Child Care, IC – Information and Communication expenses, CT – Conferences and Training expenses

54

MANAGEMENT

Audit and Risk CommitteeThe Audit and Risk Committee is a formally appointed Advisory Committee of Council. The Audit and Risk Committee’s role is to report to Council and provide appropriate advice and recommendations relevant to its charter. This facilitates good decision making by Council. The Audit and Risk Committee provides oversight for financial reporting, internal controls, risk management systems, ethical accountability and the internal audit function. The Audit and Risk Committee consists of three Councillors and four independent members. The independent members are Mr Warren Pollock (Chair), Mr Graham Bastian, Ms Jovana Obradovic-Tantra and Mr Shannon Buckley. Independent members are appointed for a three year term, after which they are eligible for extension, following a review of their performance.

The Audit and Risk Committee meets at least four times per year with the Internal and External Auditor, Chief Executive Officer and Director Corporate Performance attending. Minutes of the Audit and Risk Committee meetings are forwarded to all Councillors. The Chair reports to Council a summary of the activities and achievements of the Committee during the year.

Internal auditCouncil’s internal audit function provides independent and objective assurance that the appropriate processes and controls are in place across Council relevant to its charter. The Internal Auditor undertakes a three yearly assessment of significant risks and exposures to establish the priority areas for review. The Internal Audit plan is then revised annually and approved by the Audit and Risk Committee to ensure audit resources remain focused on appropriate areas. The review process considers Council’s risk framework, the Community Plan, the impact of any change on operations, systems or the business environment, prior audit coverage and outcomes and management input. Each Audit and Risk Committee meeting receives a report on the status of the Internal Audit Plan and is presented the findings of completed reviews. The responsible Director and Manager for each area reviewed attend the Audit and Risk Committee meeting to respond to questions in relation to the review. Following the completion of reviews, any outstanding recommendations are assigned to responsible Managers and reported quarterly to the Executive Management Team and the Audit and Risk Committee. Quality assurance is measured through the annual Audit and Risk Committee performance review and completion of the internal audit plan.

The Annual Internal Audit plan for 2018/2019 included the following reviews:

• Payroll and Accounts Payable

• Contract Management

• Leases and Licences and other forms of Agreements

• Statutory Planning

External auditCouncil is externally audited by the Victorian Auditor-General. For the 2018/2019 year, the annual external audit of Council’s Financial Statements and Performance Statement was conducted by the Victorian Auditor-General’s representative. The external auditor attended the May and September Audit and Risk Committee meetings to present the annual audit plan and independent Audit Report. The external audit management letter and responses are also provided to the Audit and Risk Committee.

Risk managementThe City views the effective management of risk as key to achieving its strategic and operational objectives and aspires to the principles of managing risk outlined in ISO31000 Risk Management – Guidelines. In pursuit of the City’s objectives, it is important to understand and subsequently manage the risks of the City to achieve its strategy.

During 2018/2019 the Executive has reviewed the Strategic Risks in line with the Community Plan. An Enterprise Risk Management Framework has been developed and is currently being rolled out.



GOVERNANCE AND MANAGEMENT CHECKLIST

The following are the results in the prescribed form of council’s assessment against the prescribed governance and management checklist.

Governance and management items Assessment

1 Community Engagement policy Policy outlining Council's commitment to engaging with the community on matters of public interest

Date of operation of current policy: April 13, 2016

2 Community Engagement Guidelines Guidelines to assist staff to determine when and how to engage with the community

Date of adoption: April 13, 2016

3 Strategic Resource Plan Plan under section 126 of the Local Government Act 1989 outlining the financial and non-financial resources required for at least the next four financial years

Date of adoption: June 19, 2019

4 Annual Budget Plan under section 130 of the Local Government Act 1989 setting out the services to be provided and initiatives to be undertaken over the next 12 months and the funding and other resources required

Date of adoption: June 19, 2019

5 Asset management plans Plans that set out the asset maintenance and renewal needs for key infrastructure asset classes for at least the next 10 years

Date of operation for all plans: June 28, 2016

6 Rating strategy Strategy setting out the rating structure of Council to levy rates and charges

Date of operation: June 19, 2019

7 Risk policy Policy outlining Council's commitment and approach to minimising the risks to Council's operations

Date of operation: October 9, 2018

8 Fraud policy Policy outlining Council's commitment and approach to minimising the risk of fraud

Date of operation: July 14, 2015

9 Municipal Emergency Management Plan Plan under section 20 of the Emergency Management Act 1986 for emergency prevention, response and recovery

Date of operation: July 17, 2019

10 Procurement policy Policy under section 186A of the Local Government Act 1989 outlining the matters, practices and procedures that will apply to all purchases of goods, services and works

Date of adoption: September 18, 2019

11 Business Continuity Plan Plan setting out the actions that will be taken to ensure that key services continue to operate in the event of a disaster

Date of adoption: March 31, 2019

12 Disaster Recovery Plan Plan setting out the actions that will be undertaken to recover and restore business capability in the event of a disaster

Date of adoption: November 17, 2016

56


13 Risk Management Framework Framework outlining Council's approach to managing risks to the Council's operations

Date of operation: March 6, 2013

14 Audit Committee Advisory committee of Council under section 139 of the Local Government Act 1989 whose role is to oversee the integrity of a Council's financial reporting, processes to manage risks to the Council's operations and for compliance with applicable legal, ethical, and regulatory requirements

Date of establishment: April 10, 1994

15 Internal audit Independent accounting professionals engaged by the Council to provide analyses and recommendations aimed at improving Council's governance, risk and management controls

Date of engagement of current provider: June 24, 2015

16 Performance Reporting Framework A set of indicators measuring financial and non-financial performance, including the performance indicators referred to in section 131 of the Local Government Act 1989

Date of operation of current framework: July 1, 2013

17 Council Plan reporting Report reviewing the performance of the Council against the Council Plan, including the results in relation to the strategic indicators, for the first six months of the financial year

Reported to Council on: October 17, 2018 March 20, 2019 June 19, 2019 October 16, 2019

18 Financial reporting Quarterly statements to Council under section 138 of the Local Government Act 1989 comparing budgeted revenue and expenditure with actual revenue and expenditure

Reported to Council: November 12, 2018 February 13, 2019 May 13, 2019 September 9, 2019

19 Risk reporting Six-monthly reports of strategic risks to Council's operations, their likelihood and consequences of occurring and risk minimisation strategies

Reported to Council on: October 17, 2018 March 20, 2019 June 19, 2019 October 16, 2019

20 Performance reporting Six-monthly reports of indicators measuring the results against financial and non-financial performance, including performance indicators referred to in section 131 of the Local Government Act 1989

End of 2017/18 reports to Audit Committee on September 13, 2018.

Interim Half Year report to Audit Committee on March 14, 2019.

21 Annual Report Annual report under sections 131, 132 and 133 of the Local Government Act 1989 to the community containing a report of operations and audited financial performance statements

Date presented: October 17, 2018

22 Councillor Code of Conduct Code under section 76C of the Local Government Act 1989 setting out the conduct principles and the dispute resolution processes to be followed by Councillors

Reviewed February 15, 2017




23 Delegations A document setting out the powers, duties and functions of Council and the Chief Executive Officer that have been delegated to members of staff

Updated August 7, 2019

24 Meeting procedures A local law governing the conduct of meetings of Council and special committees

Local Law created January 1, 2010

I certify that this information presents fairly the status of Council’s governance and management arrangements.

Craig Niemann Chief Executive Officer Dated: September 27, 2018

Cr Margaret O'Rourke Mayor Dated: September 27, 2018

58

STATUTORY INFORMATION

Development Contributions PlansA Development Contributions Plan (DCP) is a mechanism used to fund infrastructure requirements through the application of a levy on development approvals pursuant to Part 3B of the Planning and Environment Act 1987.

Contributions can be collected either by a cash contribution or works in-kind credit that is applied across relevant

developable land to ensure that the required infrastructure is provided to service primarily new growth areas.

A DCP specifies the type of infrastructure to be provided, shows cost and apportionment, and allows the City to collect the development contribution levies.

The City currently has one DCP that applies to land within the proposed

Marong Business Park and was incorporated into the Greater Bendigo Planning Scheme on August 31, 2017. The DCP has a total project value of $32M although it is not expected to generate any revenue in the foreseeable future.

The City is planning to prepare DCPs for three new growth areas, Huntly, Maiden Gully and Marong.

Table 1 – Total DCP levies received in 2018/2019

DCP name and year approved Levies received in 2018/2019 financial year ($)

Marong Business Park 2017 -

Total -

Table 2 – DCP land, works, services or facilities accepted as works-in-kind in 2018/2019

DCP name and year approved Project ID Project description Item purpose Project value ($)

Marong Business Park 2017 No works-in-kind have been accepted in 2018/2019

Total - - - -

Table 3 – Total DCP contributions received and expended to date

DCP name and year approved Total levies received ($)

Total levies expended ($)

Total works-in-kind accepted ($)

Total DCP contributions received (levies and works-in-kind) ($)

Marong Business Park 2017 - - - -

Total - - - -

Table 4 – Land, works, services or facilities delivered in 2018/2019 from DCP levies collected

Project description

Project ID

DCP name and year approved

DCP fund expended ($)

Works-in-kind accepted ($)

Council’s contribution ($)

Other contributions ($)

Total project expenditure ($)

Percentage of item delivered

No land, works, services or facilities have been delivered in 2018/19 as no DCP levies were collected

Total - - - - - - - -



Documents available for public inspectionIn accordance with Regulation 12 of the Local Government (General) Regulations 2015, the following is a list of the prescribed documents that are available for inspection or copies of the documents can be obtained for the purposes of section 222 of the Local Government Act 1989 (the Act) at 195-229 Lyttleton Terrace, Bendigo:

• A document containing details of overseas or interstate travel (other than interstate travel by land for less than 3 days) undertaken in an official capacity by any Councillor or member of Council staff in the previous 12 months, including—

– the name of the Councillor or member of Council staff; and

– the dates on which the travel began and ended; and

– the destination of the travel; and

– the purpose of the travel; and

– the total cost to Council of the travel, including accommodation costs

• The agendas for, and minutes of, ordinary and special meetings held in the previous 12 months which are kept under section 93 of the Act, other than those agendas and minutes relating to a part of a meeting which was closed to members of the public under section 89 of the Act and are confidential information within the meaning of section 77(2) of the Act;

• The minutes of meetings of special committees established under section 86 of the Act and held in the previous 12 months, other than those minutes relating to a part of a meeting which was closed to members of the public under section 89 of the Act and are confidential information within the meaning of section 77(2) of the Act;

• A register of delegations kept under sections 87(1) and 98(4) of the Act, including the date on which the last review took place under sections 86(6) and 98(6), respectively, of the Act;

• A document containing details of all leases involving land which were entered into by the Council as

lessor, including the lessee and the terms and the value of the lease;

• A register maintained under section 224(1A) of the Act of authorised officers appointed under that section;

• A list of donations and grants made by the Council in the previous 12 months, including the names of persons who, or bodies which, have received a donation or grant and the amount of each donation or grant.

Best valueThe Local Government Act 1989 identifies six Best Value Principles that every Council in Victoria must comply with when providing services to the community, which are as follows:

a) All services provided by a Council must meet quality and cost standards

b) All services provided by a Council must be responsive to the needs of the community

c) Each service provided by a Council must be accessible to those members of the community for whom the service is intended

d) A Council must achieve continuous improvement in its provision of services for its community

e) A Council must develop a program of regular consultation with its community in relation to the services it provides

f) A Council must report regularly to its community on its achievements in relation to the Best Value Principles

The City has a hierarchy of indicators that monitor performance outcomes. These include the Strategic Indicators (Liveability Indicators), Council Plan actions, Budget actuals and variances, and indicators set out in the Local Government Performance Reporting Framework.

A hierarchy of plans in the Integrated Planning and Reporting Framework seeks to ensure that services are responsive to community needs, which have been identified through service reviews and a variety of community engagement processes such as community forums, councillor

listening posts, round table with a councillor, ward tours, surveys, social media and customer requests.

Other actions undertaken this year that support Best Value include:

• Consultation with the community through the development of Greater CREATIVE Bendigo, All Ages/All Abilities Action Plan, Food Systems Strategy, draft Walk, Cycle Greater Bendigo Strategy and draft Greater Bendigo Industrial Land Development Strategy

• Continuing program of service reviews undertaken by various City units

• Annual Budget process

Carers recognition In accordance with the Carers Recognition Act 2012, Council is required to report annually on its care measurement obligations under Section 11 of that Act. Council has taken all practicable measures to comply with its responsibilities outlined in that Act. Council has promoted the principles of that Act to people in care relationships who receive council services, to people in care relationships and to the wider community by:

• Distributing printed material through relevant Council services

• Providing information to organisations represented in Council/community networks

Council has taken all practicable measures to ensure staff, Council agents and volunteers working for Council are informed about the principles and obligations of that Act by including information on the care relationship in:

• Council induction and training programs for staff working in Home Support Services

• Council induction and training programs for staff working in frontline positions with the general community

• Induction and training programs for volunteers working directly with the community

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Contracts During the year Council did not enter into any contracts valued at $150,000 (including GST) or more for services or goods, or $200,000 (including GST) or more for works without engaging in a competitive process.

Community Access and Inclusion Plan In accordance with Section 38 of the Disability Act 2006, the City continued to implement the Community Access and Inclusion Plan (2015-2018). During 2018/2019 the City achieved the following progress on actions in the Plan:

• Coordinated the Disability Inclusion Reference Committee to provide a voice for people with disability and advise Council on priorities relating to access and inclusion.

Completed and evaluated the Inclusive Towns Project with a focus on small towns and central Bendigo. Utilised findings of the Inclusive Towns Project evaluation to submit a further Information, Linkages and Capacity Building grant application to the National Disability Insurance Scheme for the Champions for Change project, an initiative to focus on business and inclusive employment opportunities.

• Continued to promote and provide the ‘Marveloo’ (a fully accessible mobile bathroom) at City and community events.

• Secured contractor to commence construction of the ‘Changing Place Facility’ (fully accessible bathroom) at the multi-storey carpark, Hargreaves Street, central Bendigo.

• Finalised implementation of the Community Access and Inclusion Plan and commenced development of a new plan by integrating access and inclusion priorities in the forthcoming All Ages All Abilities Action Plan.

Human Rights and ResponsibilitiesAll Public Authorities in Victoria are obliged to comply with the Victorian Charter of Human Rights and Responsibilities Act 2006 (the Act). The Greater Bendigo Human Rights Charter articulates Council’s responsibilities under the Act and promotes them in the municipal context.

Council continued to implement the Greater Bendigo Cultural Diversity and Inclusion Plan (2016-2019) and the Greater Bendigo Reconciliation Plan (2016-2019) in consultation with key stakeholders.

Actions completed as part of these plans included:

• Facilitating Steering Committee meetings with community involvement to guide and implement both plans and promote community partnerships.

• Offering staff training including: Diversity and Inclusion training, Unconscious Bias training, Indigenous Cultural Awareness training and Conversation Circles; and Cultural Safety Self Reflection sessions.

• Supporting the Zinda Multicultural Festival, Bendigo Interfaith Dinner and holding a Community Human Rights Forum targeted at young people to celebrate Cultural Diversity Week.

• Identifying ways to improve equity in Aboriginal procurement and supporting Aboriginal business engagement.

• Hosting events including: NAIDOC Week Flag Raising Ceremony, Conversation Circles as part of Reconciliation Week, and activities promoting Refugee Week.

• Holding the Victorian Treaty Roadshow in partnership with Reconciliation Victoria and hosting the Central Victorian Indigenous Film Festival as part of Reconciliation Week.

Council has taken all practicable measures to review and modify policies, procedures and supports to include recognition of the carer relationship and has provided the following additional activities and

resources to recognise the care relationship:

• Link carers to carers support group and advocacy supports

• Provision of respite services for care recipient to maintain healthy relationships with their carer

• Provision of social support groups for clients and their carers

Domestic Animal Management PlanThe Domestic Animal Management Plan 2016-2021 (DAMP) was adopted in July 2016. Some of the key third year actions of the DAMP 2016-2021 achieved were:

• Patrols and education visits to areas popular for walking and exercising dogs

• Inspections of dangerous, menacing and restricted breed dog enclosures

• Inspections of domestic animal businesses

• Investigation and resolution of 177 reports of dog attacks and more than 4,600 customer requests

• Review of the contract for the provision of animal pound services has resulted in the City bringing the service in-house from the RSPCA (Vic)

• Registration of over 21,000 domestic animals

Food Act Ministerial Directions In accordance with section 7E of the Food Act 1984, Council is required to publish a summary of any Ministerial Directions received during the financial year in its annual report. No such Ministerial Directions were received by Council during the financial year.



Local Laws in force in Greater Bendigo

Local Law Description Function

Number 2 Keeping of Animals To regulate and control activities associated with the keeping of animals so as to provide for the welfare of animals and to protect the general amenity.

Number 8 Process of Municipal Government

Municipal Government processes.

Number 9 Bendigo Livestock Exchange Allows for the management and administration of the Bendigo Livestock Exchange.

Number 10 Administration Sets out the procedures of administering local laws.

Number 11 Protection of Public Assets and Control of Building Sites

Protecting public assets vested in Council and setting standards for the management of building sites.

Community Local Law

Environment, Streets and Roads, Municipal Places

The objective is to regulate and control activities to protect and conserve the environment; to control certain secondary uses of streets and roads; and to regulate and control activities in a public place to maintain peace, order and good governance.

Freedom of InformationIn accordance with the Freedom of Information Act 1982 (the Act), Council is required to publish certain information in its annual report, or separately, concerning its functions and the categories of information that are available.

Council has chosen to publish the information separately. However, it provides the following summary of the application and operation of the

Act. Access to documents may be obtained through written request to the Freedom of Information Officer, as detailed in section 17 of the Act.

In summary, the request should:

• be in writing;

• identify as clearly as possible which document is being requested; and

• be accompanied by the appropriate application fee.

Requests for access to information under the Act should be lodged on the freedom of information application form and sent to the Freedom of Information Officer. Requests can also be lodged online or by email. Access charges may apply once documents have been processed and a decision on access is made (e.g. photocopying and search and retrieval charges).

Freedom of Information applications

Total applications

Granted in full

Granted in part

Denied Withdrawn or resolved informally

No Document found or does

not exist

Transferred

2018/2019 24 7 7 2 8 Nil Nil

2017/2018 25 12 6 6 Nil 1 Nil

2016/2017 26 14 7 3 Nil Nil 2

2015/2016 16 4 9 3 Nil Nil Nil

2014/2015 35 16 12 3 Nil 4 Nil

2013/2014 17 6 8 2 Nil 1 Nil

Further information can be found at www.foi.vic.gov.au and on the City’s website: www.bendigo.vic.gov.au

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Protected disclosure procedures In accordance with section 69 of the Protected Disclosure Act 2012 a council must include in its annual report information about how to access the procedures established by the Council under Part 9 of that Act. It is also required to provide certain information about the number and types of protected disclosures

complaints investigated during the financial year.

Procedures on how to make a disclosure are publicly available on Council’s website. During the 2018/2019 year no disclosures were notified to Council officers appointed to receive disclosures or to IBAC.

Road Management Act Ministerial Direction In accordance with section 22 of the Road Management Act 2004, a council must publish a copy or summary of any Ministerial direction in its annual report. No such Ministerial directions were received by the City during the 2018/2019 financial year.

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GLOSSARY

Annual Report means a report of the Council’s operations of the previous financial year and contains a report of operations, audited financial statements and an audited performance statement

Appropriateness means indicators or measures that provide users with sufficient information to assess the extent to which an entity has achieved a pre-determined target, goal or outcome

Budget means a plan setting out the services and initiatives to be funded for the financial year and how they will contribute to achieving the strategic objectives specified in the Council Plan

Council Plan means a plan setting out the medium-term strategic objectives, strategies, strategic indicators and resources reflecting vision and aspirations of the community for a four year period

Financial performance indicators means a prescribed set of indicators and measures that assess the effectiveness of financial management in a council covering operating position, liquidity, obligations, stability and efficiency

Financial statements means the financial statements and notes prepared in accordance with the Local Government Model Financial Report, Australian Accounting Standards and other applicable standards as they apply to the general purpose financial reports and a statement of capital works and included in the annual report

Financial year means the period of 12 months ending on June 30 each year

Governance and management checklist means a prescribed checklist of policies, plans and documents that councils must report the status of in the report of operations, covering engagement, planning, monitoring, reporting and decision making

Indicator means what will be measured to assess performance

Initiatives means actions that are one-off in nature and/or lead to improvements in service

Major initiative means significant initiatives that will directly contribute to the achievement of the council plan during the current year and have a major focus in the budget

Measure means how an indicator will be measured and takes the form of a computation, typically including a numerator and denominator

Minister means the Minister for Local Government

Performance statement means a statement including the results of the prescribed service outcome indicators, financial performance indicators and sustainable capacity indicators for the financial year and included in the annual report

Planning and accountability framework means the key statutory planning and reporting documents that are required to be prepared by councils to ensure accountability to local communities in the performance of functions and exercise of powers under the Act

Regulations means the Local Government (Planning and Reporting) Regulations 2014

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Relevance means indicators or measures that have a logical and consistent relationship to an entity's objectives and are linked to the outcomes to be achieved

Report of operations means a report containing a description of the operations of the Council during the financial year and included in the annual report

Services means assistance, support, advice and other actions undertaken by a council for the benefit of the local community

Service outcome indicators means the prescribed service performance indicators to be included in the performance statement which measure whether the stated service objective has been achieved

Service performance indicators means a prescribed set of indicators measuring the effectiveness and efficiency of Council services covering appropriateness, quality, cost and service outcomes

Strategic objectives means the outcomes a Council is seeking to achieve over the next four years and included in the Council Plan

Strategic resource plan means a plan of the financial and non-financial resources for at least the next four years required to achieve the strategic objectives in the Council Plan. It is also referred to as a long term financial plan

Strategies means high level actions directed at achieving the strategic objectives in the Council Plan

Sustainable capacity indicators means a prescribed set of indicators measuring whether councils have the capacity to meet the agreed service and infrastructure needs of the local community and absorb foreseeable changes and unexpected shocks into the future covering financial performance, capacity and governance and management

FINANCIAL STATEMENTS 2018/2019


Greater Bendigo City CouncilFinancial StatementsFor the Year Ended 30 June 2019

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4Victorian Auditor-General's Office Audit Report 5

7891011

12

Note 1 Performance against budget 131.1 Income and expenditure 131.2 Capital works 15

Note 2.1 Analysis of Council results by program 17Note 3 Funding for the delivery of our services 19

3.1 Rates and charges 193.2 Statutory fees and fines 193.3 User fees 203.4 Funding from other levels of government 203.5 Contributions 243.6 Net gain/(loss) on disposal of property, infrastructure, plant and equipment 243.7 Other income 25

Note 4 The cost of delivering services 254.1 Employee costs 254.2 Materials and services 264.3 Depreciation and amortisation 264.4 Other expenses 27

Note 5 Our financial position 275.1 Financial assets 275.2 Non-financial assets 295.3 Payables 305.4 Interest-bearing liabilities 315.5 Provisions 315.6 Financing arrangements 335.7 Commitments 34

Greater Bendigo City CouncilFinancial Report

Table of Contents

FINANCIAL REPORT

Notes to Financial Statements

Certification of the Financial Statements

Statement of Capital Works

Financial StatementsComprehensive Income StatementBalance SheetStatement of Changes in EquityStatement of Cash Flows

Overview

6869

7172737475

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77777981838383848488888989899090919191939495959798



Page

Greater Bendigo City CouncilFinancial Report

Table of Contents

FINANCIAL REPORT

Note 6 Assets we manage 376.1 Property, infrastructure, plant and equipment 376.2 Investments in associates, joint arrangements and subsidiaries 45

Note 7 People and relationships 467.1 Council and key management remuneration 467.2 Related party disclosure 48

Note 8 Managing uncertainties 498.1 Contingent assets and liabilities 498.2 Change in accounting standards 508.3 Financial instruments 518.4 Fair value measurement 548.5 Events occurring after balance date 55

Note 9 Other matters 569.1 Reserves 569.2 Reconciliation of cash flows from operating activities to surplus/(deficit) 589.3 Superannuation 58

Notes to Financial Statements (cont.)101101109110110112113113114115118119120120122122

125134135

Performance Statement for 2017/2018Certification of Performance StatementVictorian Auditor-General’s Office Report – Performance Statement



Independent Auditor’s Report To the Councillors of Greater Bendigo City Council

Opinion I have audited the financial report of Greater Bendigo City Council (the council) which comprises the:

balance sheet as at 30 June 2019 comprehensive income statement for the year then ended statement of changes in equity for the year then ended statement of cash flows for the year then ended statement of capital works for the year then ended notes to the financial statements, including significant accounting policies certification of the financial statements.

In my opinion the financial report presents fairly, in all material respects, the financial position of the council as at 30 June 2019 and its financial performance and cash flows for the year then ended in accordance with the financial reporting requirements of Part 6 of the Local Government Act 1989 and applicable Australian Accounting Standards.

Basis for Opinion

I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian Auditing Standards. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report.

My independence is established by the Constitution Act 1975. My staff and I are independent of the council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Victoria. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Councillors’ responsibilities for the financial report

The Councillors of the council are responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards and the Local Government Act 1989, and for such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of a financial report that is free from material misstatement, whether due to fraud or error.

In preparing the financial report, the Councillors are responsible for assessing the council’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is inappropriate to do so.

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2

Auditor’s responsibilities for the audit of the financial report

As required by the Audit Act 1994, my responsibility is to express an opinion on the financial report based on the audit. My objectives for the audit are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report.

As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:

identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the council’s internal control

evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Councillors

conclude on the appropriateness of the Councillors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the council’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the council to cease to continue as a going concern.

evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Councillors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

MELBOURNE 26 September 2019

Jonathan Kyvelidis as delegate for the Auditor-General of Victoria



Comprehensive Income StatementFor the Year Ended 30 June 2019Greater Bendigo City Council

Note 2019 2018$'000 $'000

IncomeRates and charges 3.1 117,147 110,485 Statutory fees and fines 3.2 5,211 4,947 User fees 3.3 27,022 25,791 Grants - operating 3.4 27,799 26,322 Grants - capital 3.4 8,056 13,175 Contributions - monetary 3.5 10,765 8,267 Contributions - non monetary 3.5 18,047 13,087 Initial recognition of assets 6.1 26,258 - Interest on investments 1,704 1,641 Share of profits of associates and joint ventures 6.2 27 24 Other income 3.7 6,572 3,185 Total income 248,608 206,924

ExpensesEmployee costs 4.1 64,498 60,962 Materials and services 4.2 73,214 70,616 Depreciation and amortisation 4.3 37,866 36,110 Bad and doubtful debts 318 171 Borrowing costs 2,151 2,225 Net loss on disposal of property, infrastructure, plant and equipment 3.6 6,092 5,635 Other expenses 4.4 2,200 539 Total expenses 186,339 176,258

Surplus/(deficit) for the year 62,269 30,666

Other comprehensive incomeItems that will not be reclassified to surplus or deficit in future periodsNet asset revaluation increment/(decrement) 6.1 65,031 12,503 Total comprehensive result 127,300 43,169

The above comprehensive income statement should be read in conjunction with the accompanying notes.

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Balance SheetAs at 30 June 2019Greater Bendigo City Council

Note 2019 2018 $'000 $'000

AssetsCurrent assetsCash and cash equivalents 5.1 75,930 70,923 Trade and other receivables 5.1 11,701 8,720 Inventories 196 210 Non-current assets classified as held for sale 250 250 Prepayments 1,012 1,332 Accrued revenue 920 891 Total current assets 90,009 82,326

Non-current assetsTrade and other receivables 5.1 59 81 Investments in associates, joint arrangements and subsidiaries 6.2 3,273 3,246 Property, infrastructure, plant and equipment 6.1 1,597,149 1,481,829 Forestry plantations 82 82 Intangible assets 5.2 2,750 3,174 Total non-current assets 1,603,313 1,488,412 Total assets 1,693,322 1,570,738

LiabilitiesCurrent liabilitiesTrade and other payables 5.3 13,284 15,624 Trust funds and deposits 5.3 3,306 3,441 Provisions 5.5 16,311 17,906 Interest-bearing liabilities 5.4 3,960 3,881 Total current liabilities 36,861 40,852

Non-current liabilitiesProvisions 5.5 10,745 10,296 Interest-bearing liabilities 5.4 41,725 42,898 Total non-current liabilities 52,470 53,194 Total liabilities 89,330 94,046

Net assets 1,603,992 1,476,692

EquityAccumulated surplus 749,326 691,257 Reserves 9.1 854,666 785,435 Total Equity 1,603,992 1,476,692

The above balance sheet should be read in conjunction with the accompanying notes.

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For the Year Ended 30 June 2019Greater Bendigo City Council

Note2019 $'000 $'000 $'000 $'000

Balance at beginning of the financial year 1,476,692 691,257 752,124 33,311 Surplus/(deficit) for the year 62,269 62,269 - - Net asset revaluation increment/(decrement) 6.1 65,031 - 65,031 - Transfers to other reserves 9.1 - (17,774) - 17,774 Transfers from other reserves 9.1 - 13,574 - (13,574) Balance at end of the financial year 1,603,992 749,326 817,155 37,511

2018 $'000 $'000 $'000 $'000

Balance at beginning of the financial year 1,433,523 660,206 739,621 33,696 Surplus/(deficit) for the year 30,666 30,666 - - Net asset revaluation increment/(decrement) 6.1 12,503 - 12,503 - Transfers to other reserves 9.1 - (13,549) - 13,549 Transfers from other reserves 9.1 - 13,934 - (13,934) Balance at end of the financial year 1,476,692 691,257 752,124 33,311

Statement of Changes in Equity

Asset Revaluation

ReserveAccumulated

SurplusOther

ReservesTotal

TotalAccumulated

Surplus

Asset Revaluation

ReserveOther

Reserves

The above statement of changes in equity should be read in conjunction with the accompanying notes.

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Statement of Cash FlowsFor the Year Ended 30 June 2019Greater Bendigo City Council

2019 2018Inflows/ Inflows/

(Outflows) (Outflows)Note $'000 $'000

Cash flows from operating activitiesRate and charges 116,993 110,485 Statutory fees and fines 4,506 5,194 User fees 26,986 28,370 Grants - operating 25,241 28,428 Grants - capital 8,056 14,493 Contributions - monetary 10,765 9,094 Interest received 1,685 1,641 Trust funds and deposits taken/(repaid) 68 - Other receipts 2,384 4,531 Net GST refund/payment (211) (1,445) Employee costs (63,594) (60,027) Materials and services (75,300) (74,988) Net cash provided by/(used in) operating activities 9.2 57,579 65,776

Cash flows from investing activitiesPayments for property, infrastructure, plant and equipment 6.1 (50,429) (70,047) Proceeds from sale of property, infrastructure, plant and equipment 3.6 1,082 1,135 Net cash provided by/(used in) investing activities (49,347) (68,912)

Cash flows from financing activities Loans for heritage loans - (55) Loan repayments from heritage loans 42 42 Loan repayments by local organisations 14 14 Trust funds and deposits taken/(repaid) - 108 Other financing activities (35) (70) Finance costs (2,151) (2,225) Proceeds from borrowings 3,000 - Repayment of borrowings (4,095) (3,705) Net cash provided by/(used in) financing activities (3,225) (5,891)

Net increase (decrease) in cash and cash equivalents 5,007 (9,027) Cash and cash equivalents at the beginning of the financial year 70,923 79,950 Cash and cash equivalents at the end of the financial year 5.1 75,930 70,923

Financing arrangements 5.6Restrictions on cash assets 5.1

The above statement of cash flow should be read in conjunction with the accompanying notes.

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Statement of Capital WorksFor the Year Ended 30 June 2019Greater Bendigo City Council

2019 2018$'000 $'000

PropertyLand 1,400 64 Buildings 17,964 36,436 Total Property 19,364 36,500

Plant and equipmentPlant, machinery and equipment 4,138 3,587 Office equipment, furniture and fittings 336 219 Fountains, statues and monuments 86 337 Total plant and equipment 4,560 4,143

InfrastructureLand improvements 1,281 3,547 Bridges 644 374 Sealed roads 13,796 10,233 Unsealed roads 3,120 3,195 Pathways 2,318 3,802 Drainage 2,526 4,869 Public furniture and fittings 2,820 3,384 Total infrastructure 26,505 29,404

Total capital works expenditure 50,429 70,047

Represented by:New asset expenditure 17,542 35,239 Asset renewal expenditure 29,313 31,567 Asset upgrade expenditure 3,459 2,920 Asset expansion expenditure 115 321 Total capital works expenditure 50,429 70,047

The above statement of capital works should be read in conjunction with the accompanying notes.

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Notes to the Financial Report for the Year Ended 30 June 2019Greater Bendigo City Council

Overview

IntroductionThe Greater Bendigo City Council was established by an Order of the Governor in Council on 10th September 1993 and is a body corporate. The Council's main office is located at 192-229 Lyttleton Terrace, Bendigo, Victoria.

Statement of compliance These financial statements are a general purpose financial report that consists of a Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows, Statement of Capital Works and Notes accompanying these financial statements. The general purpose financial report complies with the Australian Accounting Standards (AAS), other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1989, and the Local Government (Planning and Reporting) Regulations 2014.

Significant accounting policies

(a) Basis of accountingThe accrual basis of accounting has been used in the preparation of these financial statements, whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid.

Judgements, estimates and assumptions are required to be made about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated judgements are based on professional judgement derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AAS's that have significant effects on the financial statements and estimates relate to: - the fair value of land, buildings, infrastructure, plant and equipment (refer to Note 6.1)- the fair value of intangible assets being water rights and landfill airspace (refer note 5.2)- the fair value of forestry plantation - the determination of depreciation for buildings, infrastructure, plant and equipment (refer to Note 6.1) - the determination of employee provisions (refer to Note 5.5) - the determination of landfill provisions (refer to Note 5.5) - the determination of doubtful debts provision (refer to Note 5.1)

Unless otherwise stated, all accounting policies are consistent with those applied in the prior year. Where appropriate, comparative figures have been amended to accord with current presentation, and disclosure has been made of any material changes to comparatives.

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Note 1 Performance against budget

1.1 Income and expenditure Budget Actual2019 2019 Variance Variance$'000 $'000 $'000 % Ref

IncomeRates and charges 116,843 117,147 304 0%Statutory fees and fines 5,002 5,211 209 4%User fees 26,506 27,022 516 2%Grants - operating 23,706 27,799 4,093 17% 1Grants - capital 3,452 8,056 4,604 133% 2Contributions - monetary 5,168 10,765 5,597 108% 3Contributions - non monetary 12,065 18,047 5,982 50% 4Initial recognition of assets - 26,258 26,258 100% 5Interest on investments 1,264 1,704 440 35%Share of profit of associates and joint ventures 90 27 (63) -70%Other income - 6,572 6,572 100% 6Total income 194,096 248,608 54,512

ExpensesEmployee costs 64,450 64,498 48 0%Materials and services 74,196 73,214 (982) -1%Depreciation and amortisation 38,938 37,866 (1,072) -3%Bad and doubtful debts 225 318 93 41%Borrowing costs 2,232 2,151 (81) -4%

3,000 6,092 3,092 103% 7Other expenses - 2,200 2,200 100%Total expenses 183,041 186,339 3,298Surplus/(deficit) for the year 11,055 62,269 51,214

The performance against budget notes compare the City's financial plan, expressed through its annual budget, with actual performance. The Local Government (Planning and Reporting) Regulations 2014 requires explanation of any material variances. The City has adopted a materiality threshold with explanations provided if the operational expense variance is greater than 10% and is greater than $2,500,000 (capital expenditure greater than 10% and $1,000,000). Explanations have not been provided for variations below the materiality threshold unless the variance is considered to be material because of its nature.

The budget figures detailed below are those adopted by Council on 20th June 2018. The budget was based on assumptions that were relevant at the time of adoption of the Budget. Council sets guidelines and parameters for income and expense targets in this budget in order to meet Council’s planning and financial performance targets for both the short and long-term. The budget did not reflect any changes to equity resulting from asset revaluations, as their impacts were not considered predictable.

These notes are prepared to meet the requirements of the Local Government Act 1989 and the Local Government (Planning and Reporting) Regulations 2014 .

Net loss on disposal of property, infrastructure plant and equipment

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Note 1.1 Income and expenditure (cont.)

(i) Explanation of material variations

More assets were written off during the financial year than the estimate made of $3M. The majority of this is a result from the disposal of infrastructure assets which have been renewed.

7. Net loss on disposal of property, plant, infrastructure and assets held for sale

Additional other income was recognised during the year comprising rental income of $2.14M (budgeted in user fees) and a reduction in the provision for the landfill rehabilitation of $4.22M. The provision had initially been recognised as an expense through the Income Statement in prior financial years therefore the resulting adjustment has been recognised as income this year.

6. Other income

3. Contributions - monetary

1. Grants - operatingThe favourable result is primarily due to additional unbudgeted grants received in the year for projects such as Healthy Hearts ($0.52M), Strategic Partnerships CBP program ($0.63M) and various Regional Sustainability and Development grants ($0.41M). The City also received $1.8M of general operational grants in advance to be spent in 2019/2020.

2. Grants - capitalThe favourable result is due to funds received for Gurri Wanyarra Wellbeing Centre, which was originally budgeted for in the prior financial year. The City also received unbudgeted grants for projects such as the Sun Loong replacement, Bendigo Tennis Pavilion, Bendigo Airport and Bendigo RSL Soldiers Memorial revitalisation.

5. Initial recognition of assetsThe increase in recognised income is due to the City recognising Bendigo and Back Creeks as Council assets.

The favourable result is due to contributions received for the Black Spot projects, Zebra Crossings and Gurri Wanyarra Wellbeing Centre which were contributions budgeted in previous years.

4. Contributions - non monetaryThe City's contributions - non-monetary budget is set based on an assessment of recent years actual contributions received, the majority of which is infrastructure received through the sub division process. It is difficult to get an estimate of when subdivision infrastructure will be handed over to the City at the time the budget is set.

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1.2 Capital works Budget Actual2019 2019 Variance Variance$'000 $'000 $'000 % Ref

PropertyLand 100 1,400 1,300 1300% 1Buildings 10,834 17,964 7,130 66% 2Total property 10,934 19,364 8,430 77%

Plant and equipmentPlant, machinery and equipment 4,597 4,138 (459) -10%Office equipment, furniture and fittings 490 336 (154) -31%Fountains, statues and monuments 276 86 (190) -69%Total plant and equipment 5,363 4,560 (803) -15%

InfrastructureLand improvements 2,820 1,281 (1,539) -55% 3Bridges 780 644 (136) -17%Sealed roads 10,861 13,796 2,935 27% 4Unsealed roads 2,900 3,120 220 8%Pathways 2,220 2,318 98 4%Drainage 2,888 2,526 (362) -13%Public furniture and fittings 1,970 2,820 850 43%Total infrastructure 24,439 26,505 2,066 8%

Total capital works expenditure 40,736 50,429 9,693 24%

Represented by:New asset expenditure 8,459 17,542 9,083 107%Asset renewal expenditure 30,585 29,313 (1,272) -4%Asset upgrade expenditure 1,682 3,459 1,777 106%Asset expansion expenditure 10 115 105 1050%Total capital works expenditure 40,736 50,429 9,693 24%

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Note 1.2 Capital works (cont.)

(i) Explanation of material variations

1. Land

2. Buildings

3. Land improvements

4. Sealed roads

The City purchased three parcels of land during the year. Purchases were funded from the Land and Building reserve.

A number of projects were expended during the year that were carry forward projects, budgeted for in 2017/2018. These projects included: Gurri Wanyarra Wellbeing Centre ($5M), Albert Roy Pavilion ($1.38M), QEO Kiosk and toilet ($1.13M), Bendigo Tennis Centre grandstand ($0.86M), Bendigo Stadium roof works ($0.66M), Strathfieldsaye Early Learning Community hub ($0.5M) and the Bendigo RSL Soldiers Memorial building ($0.42M).

A number of projects had unspent funds carried forward to be completed in 2019/2020. These projects included: Garden Gully Community Pavilion ($2.8M), QEO Netball change rooms ($0.5M) and Dower Park change rooms ($031M).

The Land improvements budget included the Bendigo Tennis Centre grandstand development ($0.68M), the actual expenditure is allocated to buildings ($0.87M). There was a tram track works project ($0.4M) included in the budget, however allocated to sealed roads ($0.38M).

Overspend on sealed roads was due the City receiving funding for projects which were not included in the budget. These projects included: Blackspot funding projects ($1.6M), Murphy St / Strickland Road roundabout ($0.59M), and numerous Zebra Crossing / intersections ($0.39M). There was a tram track works project ($0.38M) which was budgeted for in land improvments ($0.4M).

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Note 2.1 Analysis of Council results by program

2.1 (a) Corporate Performance



Strategy and Growth

Council delivers its functions and activities through the following programs.

The Corporate Performance Directorate leads, enables and strengthens the organisation to ensure it has the resources and capability to deliver on the Community Plan. The Directorate does this through developing our people and culture, systems and processes, good governance practices and financial stewardship to ensure the delivery of high quality services and programs. The Directorate leads innovation and business transformation to ensure we are ready to meet the challenges and opportunities of the future in partnership with our community.

The Health and Wellbeing Directorate plans and delivers a broad and diverse range of community services and programs aimed at supporting people to live their lives fully and be active, safe, engaged and healthy. The focus of the Directorate is on developing policy, plans and programs in partnership with the community, delivering services, and supporting the delivery of community infrastructure projects.

The Strategy and Growth Directorate incorporates responsibility for Bendigo Art Gallery, Business Services,Capital Venues and Events, Regional Sustainable Development, Statutory Planning, and Tourism and Major Events. The overarching role of the Strategy and Growth Directorate is to contribute to the economic, cultural and social prosperity of our region by identifying and supporting investment opportunities, employment generation and the integrated planning for the sustainable growth of our City and region. In doing so, continue to work towards Greater Bendigo being the world's most liveable community.

The Presentation and Assets Directorate provides and maintains high quality assets and services that help make Greater Bendigo a great place to live, while planning and delivering new assets and services to support Bendigo’s ongoing growth. Demonstrating and committing to environmentally responsible thinking and practices and encouraging this throughout the organisation and community is an important focus for the Directorate. Business units include Engineering, Resource Recovery and Education, Works, Parks and Open Space, Property Services and Project Management Office.

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Note 2.1 Analysis of Council results by program (cont.)

2.1 (b)

Income ExpensesSurplus /

(deficit)

Grants included in

incomeTotal

assets$'000 $'000 $'000 $'000 $'000

2019Corporate Performance * 191,959 26,392 165,567 18,239 21,152 Health and Wellbeing 24,538 37,219 (12,681) 10,162 210,939 Presentation and Assets 19,636 94,437 (74,801) 5,424 1,397,328 Strategy and Growth 12,475 28,291 (15,816) 2,030 63,903 Sub total 248,608 186,339 62,269 35,855 1,693,322 Other unattributed surplus - - - - Total 248,608 186,339 62,269 35,855 1,693,322

Income ExpensesSurplus /

(deficit)

Grants included in

incomeTotal

assets$'000 $'000 $'000 $'000 $'000

2018Corporate Performance * 159,918 28,199 131,719 25,668 23,657 Health and Wellbeing 22,014 32,116 (10,102) 8,317 182,726 Presentation and Assets 12,586 89,473 (76,887) 3,577 1,303,024 Strategy and Growth 12,406 26,470 (14,064) 1,935 61,331 Sub total 206,924 176,258 30,666 39,497 1,570,738 Other unattributed surplus - - - - Total 206,924 176,258 30,666 39,497 1,570,738

Summary of revenues, expenses, assets and capital expenses by program

Further details relating to individual services, areas, and expenditure to support the Community Plan is best reviewed in the City's budget, published annually. The City's budget can be accessed at www.bendigo.vic.gov.au.

*Include the Office of the CEO for the purpose of this reporting.

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Note 3 Funding for the delivery of our services

3.1 Rates and charges

2019 2018$'000 $'000

General rates 96,464 92,493 Supplementary rates and rate adjustments 1,556 1,416 Garbage charge 10,586 9,510 Recyclable charge 4,735 3,399 Organics charge 3,533 3,393 Interest on rates and charges 273 274 Total rates and charges 117,147 110,485

3.2 Statutory fees and fines

Building and planning 2,166 2,001 Parking 555 469 Regulatory service 346 233 Fines 1,370 1,485 Other fees and charges 774 759 Total statutory fees and fines 5,211 4,947

The City declares rates on the Capital Improved Value (CIV) of all rateable property within the municipal district. The CIV is the value of the land and all its improvements.

The valuation base used to calculate general rates for 2018/2019 was $21,340,092,000 (2017/2018, $20,216,627,000). The 2018/2019 rate in the CIV dollar was 0.00404932 (2017/2018, 0.0041232).

The date of the latest general revaluation of land for rating purposes within the municipal district was 1 January 2018, and the valuation will be first applied in the rating year commencing 1 July 2018.Annual rates and charges are recognised as revenues when the City issues annual rates notices. Supplementary rates are recognised when a valuation and reassessment is completed and a supplementary rates notice issued.

Statutory fees and fines (including parking fees and fines) are recognised as revenue when the service has been provided, the payment is received, or when the penalty has been applied, whichever first occurs.

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3.3 User fees 2019 2018$'000 $'000

Aged and health services 544 936 Leisure centre and recreation 599 416 Child care / children's programs 3,572 3,425 Parking 3,640 3,384 Saleyard yarding 1,335 1,128 Regulatory service 1,108 1,147 Ticket income * 4,537 4,537 Sales income 853 1,002 Waste management services 7,845 6,889 Other fees and charges 2,989 2,927 Total user fees 27,022 25,791

3.4 Funding from other levels of government

Grants were received in respect of the following:Summary of grantsCommonwealth funded grants 24,650 31,603 State funded grants 11,205 7,894 Total grants received 35,855 39,497

User fees are recognised as revenue when the service has been provided or the City has otherwise earned the income.* Ticket income consists of ticket sales through Ulumburra Theatre, the Capital Theatre, Bendigo Art Gallery and the Visitor Information Centre.

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3.4 Funding from other levels of government (cont.) 2019 2018$'000 $'000

(a) Operating GrantsRecurrent - Commonwealth GovernmentFinancial Assistance Grants - Unallocated 13,199 13,122 Financial Assistance Grants - Local Roads 3,489 3,390 Aged Services 4,128 4,076 Health Services - Immunisation 9 10 Recurrent - State GovernmentAged - 858 Arts and culture 503 467 Community safety 625 370 Emergency management 60 60 Environment 51 51 Family and children 89 10 Health services - immunisation 61 94 Maternal and child health 1,329 1,225 Rural access initiative 297 285 School crossing supervisors 284 258 Tourism / events projects - 115 Youth 73 81 Total recurrent operating grants 24,197 24,472

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Non-recurrent - Commonwealth GovernmentAged 518 494 Arts and culture 54 - Community resilience - 2 Family and children - 1 Heritage - 1 Tourism / events projects 25 - Transport 50 - Non-recurrent - State GovernmentArts and culture 282 290 Bushfire commemoration 7 - Business development 28 60 Community and strategy planning 396 206 Community welfare 65 - Emergency management 101 - Environment 103 172 Family and children 86 - Heritage - 10 Infrastructure - drainage - 10 Maternal and child health - 82 Recreation / healthy communities 1,280 201 Recycling relief 94 - Rural access initiative 336 280 Tourism / events projects 151 30 Transport 26 - Youth - 11 Total non-recurrent operating grants 3,602 1,850

Total operating grants 27,799 26,322

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(b) Capital GrantsRecurrent - Commonwealth GovernmentRoads to recovery 1,572 3,176 Total recurrent capital grants 1,572 3,176 Non-recurrent - Commonwealth GovernmentAirport - 200 Community safety 25 - Heritage 170 1,530 Open space - 50 Plant, machinery and equipment - 75 Recreation 1,161 5,476 Tourism / events projects 250 - Non-recurrent - State GovernmentAirport 350 - Community safety 26 - Emergency management 123 - Family and children 10 85 Heritage 309 350 Infrastructure - transport - 239 Livestock 164 - Open space - 299 Plant, equipment and machinery - 695 Recreation / healthy communities 3,595 1,000 Tourism / events 180 - Waste 81 - Water management 40 - Total non-recurrent capital grants 6,484 9,999

Total capital grants 8,056 13,175

(c) Unspent grants received on condition that they be spent in a specific mannerBalance at start of year 9,773 13,194 Received during the financial year and remained unspent at balance date 11,174 9,424 Received in prior years and spent during the financial year 9,424 12,845 Balance at year end 11,523 9,773

Grant income is recognised when the City obtains control of the contribution. Control is normally obtained upon receipt (or acquittal) or upon earlier notification that a grant has been secured.

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3.5 Contributions 2019 2018$'000 $'000

Monetary 10,765 8,267

Non-monetary - developer contributed assets 17,540 12,876 Non-monetary - donated / gifted assets 507 211 Total Non-monetary contributions 18,047 13,087

Total Contributions 28,812 21,354

Artworks 507 211 Land 2,343 2,045 Sealed roads 6,247 4,667 Unsealed roads 25 18 Pathways 2,872 2,042 Bridges - 460 Drainage 6,053 3,644 Total non-monetary contributions 18,047 13,087

3.6 Net gain/(loss) on disposal of property, infrastructure, plant and equipment

Proceeds of sale 1,082 1,135 Written down value of assets disposed (7,174) (6,770)Total net gain/(loss) on disposal of property, infrastructure, plant and equipment (6,092) (5,635)

Monetary and non-monetary contributions are recognised as revenue when the City obtains control over the contributed asset.

Contributions of non-monetary assets were received in relation to the following asset classes.

The profit or loss on sale of an asset is determined when control of the asset has passed to the buyer.

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3.5 Contributions 2019 2018$'000 $'000

Monetary 10,765 8,267

Non-monetary - developer contributed assets 17,540 12,876 Non-monetary - donated / gifted assets 507 211 Total Non-monetary contributions 18,047 13,087

Total Contributions 28,812 21,354

Artworks 507 211 Land 2,343 2,045 Sealed roads 6,247 4,667 Unsealed roads 25 18 Pathways 2,872 2,042 Bridges - 460 Drainage 6,053 3,644 Total non-monetary contributions 18,047 13,087

3.6 Net gain/(loss) on disposal of property, infrastructure, plant and equipment

Proceeds of sale 1,082 1,135 Written down value of assets disposed (7,174) (6,770)Total net gain/(loss) on disposal of property, infrastructure, plant and equipment (6,092) (5,635)

Monetary and non-monetary contributions are recognised as revenue when the City obtains control over the contributed asset.

Contributions of non-monetary assets were received in relation to the following asset classes.

The profit or loss on sale of an asset is determined when control of the asset has passed to the buyer.

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3.7 Other income 2019 2018$'000 $'000

Rental income 2,144 1,532 Landfill rehabilitation* 4,223 1,328 Other income 205 306 Gain on forestry - 19 Total other income 6,572 3,185

Note 4 The cost of delivering services

4.1 (a) Employee costsWages and salaries 58,414 54,894 WorkCover 560 787 Superannuation 5,311 5,057 Fringe benefits tax 213 224 Total employee costs 64,498 60,962

4.1 (b) SuperannuationThe City made contributions to the following funds:Defined benefit fundEmployer contributions to Local Authorities Superannuation Fund (Vision Super) 426 509

426 509 Employer contributions payable at reporting date - -

Accumulation fundsEmployer contributions to Local Authorities Superannuation Fund (Vision Super) 3,012 2,934 Employer contributions - other funds 1,873 1,614

4,885 4,548 Employer contributions payable at reporting date. 197 -

Refer to Note 9.3 for further information relating to the City's superannuation obligations.

Other income is measured at the fair value of the consideration received or receivable and is recognised when the City gains control over the right to receive the income.

*During the 2018/2019 financial year the rehabilitation estimate was revised for the closed landfill site located in White Hills. The original landfill estimate was calculated on the basis that the entire site would need to be rehabilitated to a particular standard. Since this estimate it has been determined that a large amount of the required work has been completed a number of years ago and a smaller estimate is now appropriate to reach a standard accepted by the EPA.

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4.2 Materials and services 2019 2018$'000 $'000

Contract payments < by Service Unit >Resource Recovery and Education 10,412 10,402 Parks and Open Space 3,606 4,144 Capital Venues and Events 3,354 4,037 Library Services 3,063 2,996 Active and Healthy Lifestyles 2,640 1,366 Major Projects 2,232 2,783 Works 1,666 1,896 Regional Sustainable Development 1,074 988 Tourism and Major Events 919 871 Art Gallery 710 330 Engineering 704 495 Business Services 699 429 Property Services 625 549 Statutory Planning 508 469 Safe and Healthy Environments 475 527 Other contract payments 1,639 1,662

Administration Expense 8,512 8,087 Utility expenses 6,369 5,034 Materials, concrete products and hardware 6,287 6,091 Maintenance and consumables 8,487 8,154 Plant and equipment operating expenses 5,402 5,954 Contributions and donations 2,654 2,331 Insurance 1,177 1,021 Total materials and services 73,214 70,616

4.3 Depreciation and amortisation

Property 7,726 7,222 Plant and equipment 3,375 3,217 Infrastructure 26,173 25,003 Total depreciation 37,274 35,442 Intangible assets 592 668 Total depreciation and amortisation 37,866 36,110

Refer to Note 5.2(a) and 6.1 for a more detailed breakdown of depreciation and amortisation charges and accounting policy.

* The City has disclosed larger categories of Contract payments by Service Unit.

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4.4 Other expenses 2019 2018$'000 $'000

Auditors' remuneration - VAGO - audit of the financial statements, performance statement and grant acquittals 63 55 Auditors' remuneration - internal audit 34 35 Discount rate movement of landfill provision 1,318 74 Landfill rehabilitation and aftercare 785 375 Total other expenses 2,200 539

Note 5 Our financial position

5.1 Financial assets

(a) Cash and cash equivalentsCash on hand 30 29 Cash at bank 3,363 4,858 Term deposits 72,537 66,036 Total cash and cash equivalents 75,930 70,923 Total financial assets 75,930 70,923

- Trust funds and deposits (Note 5.3) 3,306 3,441 Total restricted funds 3,306 3,441 Total unrestricted cash and cash equivalents 72,624 67,482

Intended allocations

- Other Reserves - excluding unexpended grants & donation reserve 16,674 14,891 - Other Reserves - unexpended grants & donations 12,336 10,301 - Cash held to fund carried forward capital works 13,622 15,845 - Statutory Reserve funds allocated for specific future purposes 8,501 8,119 Total funds subject to intended allocations 51,133 49,156

Other financial assets are valued at fair value, at balance date. Term deposits are measured at original cost. Any unrealised gains and losses on holdings at balance date are recognised as either a revenue or expense.

Cash and cash equivalents include cash on hand, deposits at call, and other highly liquid investments with original maturities of 90 days or less. The City has no outstanding bank overdrafts.

The City's cash and cash equivalents are subject to external restrictions that limit amounts available for discretionary use. These include:

Although not externally restricted the following amounts have been allocated for specific future purposes by the City:

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5.1 Financial assets (cont.) 2019 2018$'000 $'000

(b) Trade and other receivablesCurrentStatutory receivables

Rates debtors 1,069 915 Infringement debtors 3,467 2,762 Provision for doubtful debts - infringements (332) (139)GST receivable 1,234 1,445

Non statutory receivablesFootpath, kerb and channel debtors 272 268 Loans to community organisations 14 14 Loans for heritage restoration works 8 42 General debtors - grants 2,023 578 General debtors - other 3,961 2,850 Allowance for doubtful debts - general debtors (15) (15)

Total current trade and other receivables 11,701 8,720 Non-currentNon statutory receivables

Footpath, kerb and channel debtors 1 1 Loans to community organisations 9 23 Loans for heritage restoration works 49 57

Total non-current trade and other receivables 59 81 Total trade and other receivables 11,760 8,801

(c) Ageing of receivables

Current (not yet due) 3,788 1,167 Past due by up to 30 days 670 1,521 Past due between 31 and 180 days 1,428 5 Past due between 181 and 365 days 84 567 Past due by more than 1 year 353 558 Total trade and other receivables 6,323 3,818

Short term receivables are carried at invoice amount. A provision for doubtful debts has been calculated and applied via a provision matrix in accordance with AASB 9.

The ageing of the City's trade & other receivables (excluding statutory receivables) that are not impaired was:

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5.1 Financial assets (cont.) 2019 2018$'000 $'000

(d) Ageing of individually impaired receivables

Past due by more than 1 year 347 154 Total trade and other receivables 347 154

5.2 Non-financial assets

(a) Intangible assetsLandfill air space 2,534 2,958 Water rights 216 216 Total intangible assets 2,750 3,174

Water Rights

Landfill Total$'000 $'000 $'000

Gross carrying amountBalance at 1 July 2018 216 4,305 4,521 Increase due to change in estimate - 168 168 Balance at 1 July 2019 216 4,473 4,689

Accumulated amortisation and impairmentBalance at 1 July 2018 - (1,347) (1,347)Amortisation expense - (592) (592)Balance at 1 July 2019 - (1,939) (1,939)

Net book value at 30 June 2018 216 2,958 3,174 Net book value at 30 June 2019 216 2,534 2,750

At balance date, other debtors representing financial assets with a nominal value of $346,603 (2018: $154,000) were impaired. The amount of the provision raised against these debtors was $346,603 (2018: $154,000). They individually have been impaired as a result of their doubtful collection. Many of the long outstanding past due amounts have been lodged with the City's debt collectors or are on payment arrangements.The ageing of receivables that have been individually determined as impaired at reporting date was:

Intangible assets with finite lives are amortised as an expense on a systematic basis over the asset's useful life. Amortisation is generally calculated on a straight line basis, at a rate that allocates the asset value, less any estimated residual value over its estimated useful life. Estimates of the remaining useful lives and amortisation method are reviewed at least annually, and adjustments made where appropriate.

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5.3 Payables 2019 2018$'000 $'000

(a) Trade and other payablesTrade payables 7,875 7,562 Sundry creditors 1,797 4,250 Accrued expenses 3,612 3,812 Total trade and other payables 13,284 15,624

(b) Trust funds and depositsRefundable security holding deposits 1,807 1,962 Pre sold ticket income 877 839 Fire service levy (held for the state revenue office) 373 439 Other 249 201 Total trust funds and deposits 3,306 3,441

Purpose and nature of items

Amounts received as deposits and retention amounts controlled by the City are recognised as trust funds until they are returned; transferred in accordance with the purpose of the receipt; or forfeited. Trust funds that are forfeited, resulting in council gaining control of the funds, are recognised as revenue at the time of forfeit.

Refundable security holding deposits - deposits are taken by the City as a form of surety in a number of circumstances, including in relation to building works, tender deposits, contract deposits and the use of civic facilities.Pre sold ticket income - sales for upcoming performances, predominantly at the Capital and Ulumburra theatres, are held as a deposit and only recognised as income once the performance has occurred.Fire Service Levy - payments receipted by the City before the end of financial year are held in trust until the payment is made to the State Revenue Office on due dates.

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5.4 Interest-bearing liabilities 2019 2018Current $'000 $'000Borrowings - secured 3,960 3,881

3,960 3,881

Non-currentBorrowings - secured 41,725 42,898

41,725 42,898 Total 45,684 46,779

(a) The maturity profile for the City's borrowings is:Not later than one year 3,960 3,881 Later than one year and not later than five years 28,690 26,696 Later than five years 13,035 16,202

45,684 46,779

5.5 Provisions Employee Landfill restoration

Total

2019 $ '000 $ '000 $ '000Balance at beginning of the financial year 14,446 13,756 28,202 Additional provisions 5,660 - 5,660 Amounts used (5,384) (114) (5,498)Change in provision estimate - (3,271) (3,271)

645 1,318 1,963 Balance at the end of the financial year 15,367 11,689 27,056

2018Balance at beginning of the financial year 14,777 15,014 29,791 Additional provisions 5,335 375 5,710 Amounts used (5,595) - (5,595)Change in provision estimate - (1,707) (1,707)

(71) 74 3Balance at the end of the financial year 14,446 13,756 28,202

The classification depends on the nature and purpose of the interest bearing liabilities. The City determines the classification of its interest bearing liabilities at initial recognition.

Interest bearing loans and borrowings are secured against a charge over the City's rate revenue.

Borrowings are initially measured at fair value, being the cost of the interest bearing liabilities, net of transaction costs. The measurement basis subsequent to initial recognition depends on whether the City has categorised its interest-bearing liabilities as either financial liabilities designated at fair value through the profit and loss, or financial liabilities at amortised cost. Any difference between the initial recognised amount and the redemption value is recognised in net result over the period of the borrowing using the effective interest method.

Change in the discounted amount arising because of time and the effect of any change in the discount rate

Change in the discounted amount arising because of time and the effect of any change in the discount rate

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5.5 Provisions (cont.) 2019 2018(a) Employee provisions $'000 $'000Current provisions expected to be wholly settled within 12 monthsAnnual leave 3,701 3,568 Long service leave 1,635 1,488 Sick leave 20 19

5,356 5,075

Current provisions expected to be wholly settled after 12 monthsAnnual leave 894 983 Long service leave 7,269 6,674 Sick leave 231 212

8,394 7,869 Total current employee provisions 13,750 12,944

Non-current Long service leave 1,617 1,502 Total non-current employee provisions 1,617 1,502

Aggregate carrying amount of employee provisions:Current 13,750 12,944 Non-current 1,617 1,502 Total aggregate carrying amount of employee provisions 15,367 14,446

Annual LeaveLiabilities for annual leave expected to be wholly settled within 12 months of the reporting date is recognised in the provision for employee benefits in respect of employee services up to the reporting date, classified as current liabilities and measured at their nominal values.Liabilities that are not expected to be wholly settled within 12 months of the reporting date are recognised in the provision for employee benefits as current liabilities, measured at the present value of the amounts expected to be paid when the liabilities are settled using the remuneration rate expected to apply at the time of settlement.

The calculation of employee costs and benefits includes all relevant on-costs and are calculated as follows at reporting date.

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5.5 Provisions (cont.)

Key assumptions: 2019 2018- discount rate 1.32% 2.65%- inflation rate 4.31% 3.88%

2019 2018(b) Landfill restoration $'000 $'000Current 2,561 4,962 Non-current 9,128 8,794

11,689 13,756

Key assumptions: 2019 2018- discount rate 1.32% 2.65%- inflation rate 2.50% 2.00%- estimated cost to rehabilitate $11,689,145 $14,149,987

5.6 Financing arrangements 2019 2018$'000 $'000

The City has the following funding arrangements in place as at 30 June 2019.

Bank overdraft 3,500 3,500 Credit card facilities 400 400 Total facilities 3,900 3,900

Used facilities 99 78 Unused facilities 3,801 3,822 Total facilities 3,900 3,900

Long service leave, Sick Leave (contracted employees)Liability for long service leave (LSL), sick leave for contracted employees and service recognition is recognised in the provision for employee benefits. LSL is measured at present value. Unconditional LSL is disclosed as a current liability. Conditional LSL that has been accrued, where an employee is yet to reach a qualifying term of employment, is disclosed as a non - current liability.Effective 6 May 1996, the Sick Leave Gratuity Scheme (former City of Bendigo) arrangements andpayments ceased to operate. However a number of staff who are entitled to this scheme remain employed by the City. It shall be adjusted annually within one (1) month of the publication of the Consumer Price Index.Effective 1 April 1998, the Accumulated Sick Leave Scheme arrangements and payments cease tooperate. However a number of staff who are entitled to this scheme remain employed by Greater Bendigo City Council. This balance is adjusted based on the individuals applicable pay rate.

The City is obligated to restore the active Eaglehawk landfill site and also the closed sites at White Hills and Flora Hill (Wolstencroft site). The forecast life of the site is based on current estimates of remaining capacity and the forecast rate of infill. The provision for landfill restoration has been calculated based on the present value of the expected cost of works to be undertaken. The expected cost of works has been estimated based on current understanding of work required to reinstate the sites to a suitable standard. Accordingly, the estimation of the provision required is dependent on the accuracy of the forecast timing of the work, work required and related costs.

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5.7 Commitments

2019

Not later than

1 year

Later than 1 year and

not later than

2 years

Later than 2 years and

not later than

5 years

Later than 5 years Total

$'000 $'000 $'000 $'000 $'000OperatingAquatic & leisure facilities 1,413 636 593 - 2,642 Building essential services 240 240 94 12 586 Car parking 83 - - - 83 Children and family services 136 6 11 - 153 Cleaning contracts 733 642 373 289 2,037 Cleaning public bins 10 - - - 10 Communications 79 53 - - 132 Community events 567 191 31 31 820 Contract management 1,035 33 33 9 1,110 Garbage collection 971 1,356 2,792 - 5,119 Internal audit 12 12 - - 24 IT / telecommunications 170 25 25 3 223 Masterplan 64 - - - 64 Organics collection 1,684 - - - 1,684 Processing organic waste 1,534 881 - - 2,415 Recyclable garbage collection 279 279 279 321 1,158 Sanitary services 26 26 - - 52 Security services 158 157 156 - 471 Theatre costs 175 50 78 - 303 Transportation of waste from Eaglehawk Landfill 563 1,364 2,796 - 4,723 Total 9,932 5,951 7,261 665 23,809

CapitalConstruction works 9,311 274 - - 9,585 Total 9,311 274 - - 9,585

The City has entered into the following commitments. Commitments are not recognised in the Balance Sheet. Commitments are disclosed at their nominal value and presented inclusive of the GST payable.

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5.7 Commitments (cont.)

2018

Not later than

1 year

Later than 1 year and

not later than

2 years

Later than 2 years and

not later than

5 years

Later than 5 years Total

$'000 $'000 $'000 $'000 $'000OperatingAquatic & leisure facilities 1,131 812 - - 1,943 Animal pound services 280 - - - 280 Building essential services 208 204 146 - 558 Car parking 64 64 66 66 260 Children and family services 126 66 90 - 282 Cleaning contracts 512 388 58 - 958 Cleaning public bins 103 106 334 - 543 Communications 158 122 244 - 524 Community events 207 25 3 - 235 Contract management 1,055 1,000 - - 2,055 Feasibility studies 98 - - - 98 Internal audit 21 11 11 - 43 IT / Telecommunications 242 141 - - 383 Landfill rehabilitation 176 - - - 176 Organics collection 778 797 2,514 - 4,089 Processing organic waste 1,459 1,496 3,240 - 6,195 Recyclable garbage collection 272 279 879 - 1,430 Sanitary services 24 24 4 - 52 Security services 135 135 135 - 405 Theatre costs 200 - - - 200 Total 7,249 5,670 7,724 66 20,709

CapitalCommunications 8 8 16 - 32 Construction works 9,045 - - - 9,045 Total 9,053 8 16 - 9,077

Page 35

100


5.7 Commitments (cont.) 2019 2018$'000 $'000

Operating lease commitments

Not later than one year 200 93 later than one year and not later than two years 200 - Later than five years 552 -

952 93

At the reporting date, the City had the following obligations under non-cancellable operating leases for the lease of equipment and land and buildings for use within the City's activities (these obligations are not recognised as liabilities):

Lease payments for operating leases are required by the accounting standard to be recognised on a straight line basis, rather than expensed in the years in which they are incurred.

Page 36



Note

s to

the F

inan

cial R

epor

t for

the Y

ear E

nded

30 Ju

ne 20

19Gr

eate

r Ben

digo

City

Cou

ncil

Note

6 A

sset

s we m

anag

e

6.1Pr

oper

ty, in

frast

ruct

ure,

plan

t and

equi

pmen

t

Sum

mar

y of p

rope

rty, in

frast

ruct

ure,

plan

t and

equi

pmen

t

At fa

ir va

lue

30 Ju

ne 20

18Ad

ditio

nsCo

ntrib

utio

nsRe

valu

atio

nDe

prec

iatio

nDi

spos

alW

rite-

off

Initi

al re

cogn

ition

of

asse

tsTr

ansf

ers

At fa

ir va

lue

30 Ju

ne 20

19$'0

00$'0

00$'0

00$'0

00$'0

00$'0

00$'0

00$'0

00$'0

00$'0

00

Prop

erty

449,3

50

1,400

2,3

43

45

,296

(7

,726)

99

2

(1

,642)

70

4

68

,573

55

9,290

Plan

t and

equip

ment

83,65

0

4,474

50

7

-

(3,37

5)

(1,21

4)

-

-

(699

)

83

,343

Inf

rastr

uctur

e87

2,216

-

15,19

7

19,73

5

(26,1

73)

6,5

81

(10,5

42)

25

,554

31

,312

93

3,880

Wor

k In P

rogr

ess (

WIP

)76

,613

44

,555

-

-

-

(1

,346)

-

-

(9

9,186

)

20,63

6

1,481

,829

50,42

9

18,04

7

65,03

1

(37,2

74)

5,0

13

(12,1

84)

26

,258

-

1,597

,149

Sum

mar

y of W

ork i

n Pr

ogre

ss (W

IP)

Ope

ning

WIP

A

dditi

ons

Writ

e-of

f T

rans

fers

C

losin

g W

IP

$'000

$'000

$'000

$'000

$'000

Prop

erty

59,95

5

17,96

4

(626

)

(6

8,573

)

8,720

Pl

ant a

nd eq

uipme

nt27

86

-

-

113

Infra

struc

ture

16,63

1

26,50

5

(720

)

(3

0,613

)

11,80

3

Total

76,61

3

44,55

5

(1,34

6)

(99,1

86)

20

,636

Pag

e 37

102

Note

s to

the F

inan

cial R

epor

t for

the Y

ear E

nded

30 Ju

ne 20

19Gr

eate

r Ben

digo

City

Cou

ncil

6.1Pr

oper

ty, in

frast

ruct

ure,

plan

t and

equi

pmen

t (co

nt.)

(a) P

rope

rty

Lan

d -

spec

ialise

d L

and

- non

sp

ecial

ised

Lan

d un

der

road

s T

otal

land

H

erita

ge

build

ings

Bui

ldin

gs -

spec

ialise

d

Bui

ldin

gs -

non

spec

ialise

d T

otal

build

ings

T

otal

prop

erty

$'0

00$'0

00$'0

00$'0

00$'0

00$'0

00$'0

00$'0

00At

fair v

alue 1

July

2018

198,2

98

10

,273

7,598

21

6,169

124,6

82

24

3,127

8,032

37

5,841

592,0

10

Ac

cumu

lated

depr

eciat

ion at

1 Ju

ly 20

18-

-

-

-

(4

9,672

)

(9

2,797

)

(1

91)

(1

42,66

0)

(1

42,66

0)

19

8,298

10,27

3

7,5

98

216,1

69

75

,010

150,3

30

7,8

41

233,1

81

44

9,350

Move

men

ts in

fair

valu

eAd

dition

s1,4

00

-

-

1,400

-

-

-

-

1,4

00

Contr

ibutio

ns1,5

39

-

804

2,343

-

-

-

-

2,3

43

Reva

luatio

n33

,939

412

-

34,35

1

9,7

77

(4,37

6)

(545

)

4,856

39

,207

Disp

osal

(77)

-

-

(77)

-

-

-

-

(7

7)

W

rite-o

ff-

-

-

-

-

(1,64

2)

-

(1,64

2)

(1,64

2)

Initia

l reco

gnitio

n of a

ssets

-

-

-

-

-

921

90

1,0

11

1,011

Tr

ansfe

rs-

-

-

-

-

68

,573

-

68,57

3

68

,573

36,80

1

41

2

80

4

38

,017

9,777

63

,476

455

-

72,79

8

11

0,815

Move

men

ts in

accu

mul

ated

dep

recia

tion

Depr

eciat

ion an

d amo

rtisati

on-

-

-

-

(2

,057)

(5

,497)

(1

72)

(7

,726)

(7

,726)

Ac

cumu

lated

depr

eciat

ion of

disp

osals

-

-

-

-

-

1,069

-

1,0

69

1,069

Ini

tial re

cogn

ition o

f ass

ets-

-

-

-

-

(3

07)

-

(3

07)

(3

07)

Re

valua

tion

-

-

-

-

4,268

1,4

58

363

6,089

6,0

89

-

-

-

-

2,211

(3

,277)

19

1

(8

75)

(6

,964)

At fa

ir valu

e 30 J

une 2

019

235,0

99

10

,685

8,402

25

4,186

134,4

59

30

6,603

7,577

44

8,639

702,8

25

Ac

cumu

lated

depr

eciat

ion at

30 Ju

ne 20

19-

-

-

-

(4

7,461

)

(9

6,074

)

-

(143

,535)

(143

,535)

235,0

99

10

,685

8,402

25

4,186

86,99

8

21

0,529

7,577

30

5,104

559,2

90

Pag

e 38



Note

s to

the F

inan

cial R

epor

t for

the Y

ear E

nded

30 Ju

ne 20

19Gr

eate

r Ben

digo

City

Cou

ncil

6.1Pr

oper

ty, in

frast

ruct

ure,

plan

t and

equi

pmen

t (co

nt.)

(b) P

lant a

nd eq

uipm

ent

Plan

t and

eq

uipm

ent

Offic

e eq

uipm

ent,

furn

iture

and

fittin

gsAr

twor

ks

Foun

tain

s, st

atue

s and

m

onum

ents

Tota

l plan

t an

d eq

uipm

ent

$'000

$'000

$'000

$'000

$'000

At fa

ir valu

e 1 Ju

ly 20

1831

,048

8,8

10

56

,557

11

,167

10

7,582

Ac

cumu

lated

depr

eciat

ion at

1 Ju

ly 20

18(1

3,580

)

(6,47

1)

-

(3

,881)

(23,9

32)

17

,468

2,3

39

56

,557

7,2

86

83

,650

Mo

vem

ents

in fa

ir va

lue

Addit

ions

4,138

336

-

-

4,4

74

Co

ntribu

tions

-

-

507

-

50

7

Disp

osal

(3,31

2)

-

-

-

(3

,312)

Tran

sfers

(2,31

5)

49

1

-

-

(1,82

4)

(1

,489)

827

50

7

-

(155

)

Mo

vem

ents

in ac

cum

ulat

ed d

epre

ciatio

nDe

prec

iation

and a

mortis

ation

(2,71

4)

(5

45)

-

(116

)

(3

,375)

Accu

mulat

ed de

prec

iation

of di

spos

als2,0

98

-

-

-

2,0

98

Tr

ansfe

rs1,4

33

(3

08)

-

-

1,125

817

(8

53)

-

(116

)

(1

52)

At fa

ir valu

e 30 J

une 2

019

29,55

9

9,637

57,06

4

11,16

7

107,4

27

Accu

mulat

ed de

prec

iation

at 30

June

2019

(12,7

63)

(7

,324)

-

(3,99

7)

(2

4,084

)

16,79

6

2,313

57,06

4

7,170

83,34

3

Pag

e 39

104

Note

s to

the F

inan

cial R

epor

t for

the Y

ear E

nded

30 Ju

ne 20

19Gr

eate

r Ben

digo

City

Cou

ncil

6.1Pr

oper

ty, in

frast

ruct

ure,

plan

t and

equi

pmen

t (co

nt.)

(c) I

nfra

stru

ctur

e

Seale

d ro

ads

Unse

aled

road

sBr

idge

sPa

thwa

ysDr

ainag

e *La

nd

impr

ovem

ents

Publ

ic fu

rnitu

re an

d fit

tings

Land

fill

Tota

l in

frast

ruct

ure

$'000

$'000

$'000

$'000

$'000

$'000

$'000

$'000

$'000

At fa

ir valu

e 1 Ju

ly 20

1865

5,994

51

,250

76

,288

13

4,520

30

6,121

69

,003

34,20

7

4,807

1,332

,190

Accu

mulat

ed de

prec

iation

at 1

July

2018

(240

,310)

(1

4,573

)

(30,8

46)

(4

8,056

)

(79,8

10)

(3

0,329

)

(1

4,247

)

(1,80

3)

(4

59,97

4)

415,6

84

36,67

7

45,44

2

86,46

4

226,3

11

38,67

4

19

,960

3,0

04

87

2,216

Mo

vem

ents

in fa

ir va

lue

Initia

l reco

gnitio

n of a

ssets

-

-

-

-

48,20

1

-

-

-

48,20

1

Co

ntribu

tions

6,698

34

-

2,9

60

6,380

-

-

-

16

,072

Reva

luatio

n3,5

25

1,855

72

1,3

61

13,48

3

-

(418

)

-

19

,878

Disp

osal

(39)

-

-

-

-

-

-

-

(3

9)

Write

-off

(5,74

3)

(2,60

2)

(744

)

(2

09)

(446

)

(1

46)

(6

52)

-

(10,5

42)

Tr

ansfe

rs12

,782

2,9

56

135

3,518

4,9

72

2,935

5,139

-

32,43

7

17

,223

2,2

43

(5

37)

7,630

72,59

0

2,789

4,069

-

106,0

07

Move

men

ts in

accu

mul

ated

dep

recia

tion

Depr

eciat

ion an

d amo

rtisati

on(1

2,370

)

(2,01

9)

(764

)

(3

,270)

(2

,937)

(2

,607)

(1,60

6)

(600

)

(2

6,173

)

Initia

l reco

gnitio

n of a

ssets

-

-

-

-

(22,6

47)

-

-

-

(2

2,647

)

Contr

ibutio

ns(4

51)

(9)

-

(8

8)

(327

)

-

-

-

(8

75)

Re

valua

tion

(640

)

20

1

1,4

83

2,742

(4

,354)

-

42

5

-

(143

)

Accu

mulat

ed de

prec

iation

of di

spos

als3,9

65

1,236

50

0

11

0

14

4

11

3

552

-

6,6

20

Tr

ansfe

rs-

-

-

-

-

-

(1

,125)

-

(1

,125)

(9,49

6)

(5

91)

1,219

(506

)

(3

0,121

)

(2,49

4)

(1

,754)

(600

)

(4

4,343

)

At fa

ir valu

e 30 J

une 2

019

673,2

17

53,49

3

75,75

1

142,1

50

378,7

11

71,79

2

38

,276

4,8

07

1,4

38,19

7

20

19(2

49,80

6)

(15,1

64)

(2

9,627

)

(48,5

62)

(1

09,93

1)

(32,8

23)

(16,0

01)

(2

,403)

(504

,317)

42

3,411

38

,329

46

,124

93

,588

26

8,780

38

,969

22,27

5

2,404

933,8

80

*Dra

inage

- In

itial r

ecog

nition

of a

sset

s rela

tes t

o Be

ndigo

and

Bac

k Cre

ek. I

t is n

ot a

ntici

pate

d th

at th

ere

will b

e fu

rther

sign

ifican

t initia

l rec

ognit

ion o

f ass

ets o

f this

nat

ure

in fu

ture

ye

ars.

Page

40




6.1 Property, infrastructure, plant and equipment (cont.)Acquisition

Asset recognition thresholds and depreciation periodsDepreciation

PeriodThreshold

Limit$'000

Property land n/a 0 buildings* 20-125 years 10-20Plant and equipment plant and equipment 1-20 years 2 office equipment, furniture and fittings 1-20 years 2 artwork n/a 0 fountains, statues and monuments 80-100 years 5Infrastructure sealed roads 2-100 years 5-20 unsealed roads 15-100 years 5-10 pathways 25-50 years 5 bridges 100 years 10 drainage 100 years 5-20 public furniture and fittings 8-25 years 2-5 land improvements 20-80 years 5 landfill 8 years 0Intangibles landfill airspace 6-10 years 0

Land under roadsThe City recognises land under roads acquired after July 1 2008 using the fair value method.

The purchase method of accounting is used for all acquisitions of assets, being the fair value of assets provided as consideration at the date of acquisition plus any incidental costs attributable to the acquisition. Fair value is the price that would be received to sell an asset (or paid to transfer a liability) in an orderly transaction between market participants at the measurement date.Where assets are constructed by the City costs includes all materials used in construction, direct labour, borrowing costs incurred during construction, and an appropriate share of directly attributable variable and fixed overheads.In accordance with Council's policy, the threshold limits have applied when recognising assets within an applicable asset class and unless otherwise stated are consistent with the prior year.

Page 41

106


6.1 Property, infrastructure, plant and equipment (cont.)Depreciation and amortisation

Repairs and maintenance

Valuation of Land, Heritage and Non Specialised Buildings

Level 1 $000

Level 2$000

Level 3$000

Date of Valuation

Land - 10,685 - Jun-19Specialised land - - 235,099 Jun-19Land under roads - - 8,402 Jun-19Buildings - 7,577 - Jun-19Buildings - specialised - - 210,529 Jun-19Buildings - heritage - - 86,998 Jun-19Total - 18,262 541,028

Road earthworks are not depreciated on the basis that they are assessed as not having a limited useful life.Straight line depreciation is charged based on the residual useful life as determined each year.Depreciation periods used are listed below and are consistent with the prior year unless otherwise stated.

Buildings, land improvements, plant and equipment, infrastructure, and other assets having limited useful lives are systematically depreciated over their useful lives to the City in a manner which reflects consumption of the service potential embodied in those assets. Estimates of remaining useful lives and residual values are made on a regular basis with major asset classes reassessed annually. Depreciation rates and methods are reviewed annually.Where assets have separate identifiable components that are subject to regular replacement, these components are assigned distinct useful lives and residual values and a separate depreciation rate is determined for each component.

Where the repair relates to the replacement of a component of an asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carrying value of the replaced asset is expensed.

Valuation of land, heritage and non specialised buildings were undertaken by Amelia Mitchell (PMAPI), Valuations Advisor at the City of Greater Bendigo and Paul Ferguson (LFAPI), with the next valuation to be completed at 30 June 2021. The valuation of land and buildings is at fair value, being market value based on highest and best use permitted by relevant land planning provisions. Where land use is restricted through existing planning provisions the valuation is reduced to reflect this limitation. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the comprehensive income statement. The next valuation for specialised land is valued at fair value using site values adjusted for englobo (undeveloped and/or unserviced) characteristics, access rights and private interests of other parties and entitlements of infrastructure assets and services. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the comprehensive income statement.Any significant movements in the unobservable inputs for land and land under roads will have a significant impact on the fair value of these assets.

The date of the current valuation is detailed in the following table. Details of the City's land and buildings and information about the fair value hierarchy as at 30 June 2019 are as follows:

Page 42




6.1 Property, infrastructure, plant and equipment (cont.)Valuation of infrastructure and Specialised Buildings

Level 1 $000

Level 2$000

Level 3$000

Date of Valuation

Sealed roads - - 423,411 Jun-19 Unsealed roads - - 38,329 Jun-19 Pathways - - 93,588 Jun-19 Bridges - - 46,124 Jun-19 Drainage - - 268,780 Jun-19 Public furniture and fittings - - 22,275 Jun-18 Land improvements - - 38,969 Jun-18 Landfill - - 2,404 n/a

- - 933,880

Specialised buildings are valued using a depreciated replacement cost technique. Significant unobservable inputs include the current replacement cost and remaining useful lives of buildings. Current replacement costs is calculated on a square metre basis and ranges from $125 to $21,000 per square metre. The remaining useful lives of buildings are determined on the basis of the current condition of buildings and vary from 2 years to 120 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of buildings are sensitive to changes in expectations or requirements that could either shorten or extend the useful lives of buildings.

Description of significant unobservable inputs into level 3 valuations

Valuation of infrastructure assets and specialised buildings has been determined in accordance with an independent valuation undertaken by Mr Brett Martini, Certified Practicing Engineer. The valuation process for sealed roads, unsealed roads, pathways, bridges and drainage is performed annually whilst public furniture and fittings and land Improvements are completed on a three year cycle.The date of the current valuation is detailed in the following table. The valuation is at fair value based on replacement cost less accumulated depreciation as at the date of valuation.

Details of the Council’s infrastructure and information about the fair value hierarchy as at 30 June 2019 are as follows:

Specialised land and land under roads is valued using a market based direct comparison technique. Significant unobservable inputs include the extent and impact of restriction of use and the market cost of land per square metre. The extent and impact of restrictions on use varies and results in a reduction to surrounding land values between 10% and 95%. The market value of land varies significantly depending on the location of the land and the current market conditions. Currently land values range between $1 and $800 per square metre.

Page 43

108


6.1 Property, infrastructure, plant and equipment (cont.)

2019 2018Reconciliation of specialised land $'000 $'000Land under roads 8,402 7,598 Land 235,099 198,298 Total specialised land 243,501 205,896

Infrastructure assets are valued based on the depreciated replacement cost. Significant unobservable inputs include the current replacement cost and remaining useful lives of infrastructure. The remaining useful lives of infrastructure assets are determined on the basis of the current condition of the asset and vary from 2 years to 125 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of infrastructure are sensitive to changes in use, expectations or requirements that could either shorten or extend the useful lives of infrastructure assets.

Page 44




6.2 Investments in associates, joint arrangements and subsidiaries(a) Investments in associatesInvestments in associates accounted for by the equity method are:North Central Goldfields Regional Library Corporation (NCGRLC)

2019 2018$'000 $'000

Fair value of the City's investment in NCGRL 3,273 3,246

The City's share of accumulated surplus/(deficit)The City's share of accumulated surplus at start of year 2,502 2,470Share of equity adjustment (1) (1)Reported surplus/(deficit) for year 30 27Transfers (to)/from reserves (13) 6

The City's share of accumulated surplus at end of year 2,518 2,502The City's share of reserves

The City's share of reserves at start of year 689 698Share of equity adjustment (2) (2)Transfers (to)/from reserves 12 (7)

The City's share of reserves at end of year 699 689Movement in carrying value of specific investment

Carrying value of investment at start of year 3,246 3,222Share of surplus/(deficit) for year 30 27Share of equity adjustment (3) (3)

Carrying value of investment at end of year 3,273 3,246The City's share of expenditure commitments

Operating commitments 218 203 The City's share of expenditure commitments 218 203The City's share of contingent liabilities and contingent assets - -

Associates are all entities over which the City has significant influence but not control or joint control. Investments in associates are accounted for using the equity method of accounting, after initially being recognised at cost.

The City is a member of the North Central Goldfields Regional Library Corporation. The City has a 61.18% share of the net assets (61.23% 2018). At 30 June 2019 the City's equity in the corporation was $3,272,300 (30 June 2018 $3,245,434).

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Note 7 People and relationships 2019 20187.1 Council and key management remuneration No. No.

(a) Related partiesParent entityGreater Bendigo City Council is the parent entity.

Subsidiaries and AssociatesInterests in associates are detailed in Note 6.2.

(b) Key management personnel

Councillors Margaret O'Rourke - MayorRod Fyffe - Deputy MayorJames WilliamsJennifer AldenMatt EmondGeorge FlackAndrea MetcalfYvonne WrigglesworthJulie Hoskin (to 21/09/2018)Malcolm Pethybridge (29/10/2018 - 30/06/19)

Key management personnel Chief Executive OfficerDirector - Corporate Performance (Acting role until 19/08/18)Director - Corporate Performance (20/08/2018 - 30/06/2019)Director - Health and WellbeingDirector - Presentation and AssetsDirector - Strategy and Growth

Total number of Councillors 10 9 Total of Chief Executive Officer and other key management personnel 6 6 Total number of key management personnel 16 15

*The Director - Corporate Performance role was an acting role until 19/08/18 when the new Director started.

Details of persons holding the position of Councillor or other members of key management personnel at any time during the year are:

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7.1 Council and key management remuneration (cont.) 2019 2018(c) Remuneration of key management personnel $'000 $'000Total remuneration of key management personnel was as follows:Short-term benefits 1,674 1,523 Long-term benefits 30 - Post-employment benefits 147 158 Termination benefits - 6 Total 1,851 1,687

2019 2018No. No.

$0,000 - $9,999 1 - $20,000 - $29,999 1 1 $30,000 - $39,999 7 7 $100,000 - $109,999 1 1 $120,000 - $129,999 - 1 $130,000 - $139,999 - 1 $160,000 - $169,999 1 - $200,000 - $209,999 1 - $220,000 - $229,999 - 1 $230,000 - $239,999 2 1 $240,000 - $249,999 - 1 $250,000 - $259,999 1 - $340,000 - $349,999 - 1 $350,000 - $359,999 1 -

16 15

The numbers of key management personnel whose total remuneration from Council and any related entities, fall within the following bands:

*The Director - Corporate Performance role was an acting role until 19/08/18 when the new Director started. The total remuneration of the key management personnel in this acting role and the flow on from this is included in the above.

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7.1 Council and key management remuneration (cont.) 2019 2018(d) Senior officer remuneration No. No.A senior officer is an officer of Council, other than key management personnel, who:

The number of senior officers are shown below in their relevant income bands:

5 2 2 1 8 10 5 4 2 2

22 19

2019 2018$'000 $'000

3,279 2,826

7.2 Related party disclosure

During the period the City entered into the following transactions with related parties.

Income76 76

Rent and outgoings received from NCGRLC for the Bendigo Library headquarters 34 33 Recruitment costs - 6

110 115 ExpensesContribution to NCGRLC 3,063 2,996

100 84 Room hire / other expenses, paid to NCGRLC 18 32

3,181 3,112

Total remuneration for the reporting year for senior officers included above, amounted to

(a) Transactions with related parties

Financial services provided to NCGRLC

Reimbursement for running the Bendigo Regional Archive Centre (BRAC), paid to NCGRLC

*The increase in number of Senior Officers is due to a vacant role with a new appointment during the year, which results in two personnel being recorded for this position during the year.

$150,000 - $159,999$160,000 - $169,999$170,000 - $179,999

b) whose total annual remuneration exceeds $148,000 (2018: $145,000)

Income range:

$148,001 - $149,999

a) has management responsibilities and reports directly to the Chief Executive; or

< $148,000

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7.2 Related party disclosure (cont.)

Note 8 Managing uncertainties

8.1 Contingent assets and liabilities

(a) Contingent assets

Operating lease receivables

2019 2018$'000 $'000

Not later than one year 1,398 1,109 Later than one year and not later than five years 3,794 1,226 Later than five years 596 939

5,788 3,274

The aggregate amount of commitments in existence at balance date that have been made, guaranteed or secured by the City to a related party are as follows:

The City has an agreement with the North Central Goldfields Regional Library Corporation to provide accounting and financial services to 30 June 2019 for which a fee is paid. The agreement has an option to extend until 30 June 2020, and this extension has been taken up. The City also has a 10 year lease agreement for buildings with the Corporation which commenced on 1 July 2015, for which rental is charged.

There was no material balances outstanding at the end of the reporting period in relation to transactions with related parties.

There are no loans in existence at balance date which have been made, guaranteed or secured by the City to a related party.

(c) Loans to/from related parties

(d) Commitments to/from related parties

(b) Outstanding balances with related parties

Construction of infrastructure assets by developers in the course of creating new subdivisions results in the infrastructure assets being vested in the City when the City issues a statement of compliance. These assets are bought to account as revenue and capitalised.

At reporting date, developers had commenced construction of assets that will eventually be transferred to the City contingent upon the City issuing a statement of compliance.

The City has entered into commercial property leases on some of it's properties, consisting of surplus freehold office complexes and residential properties bordering council owned land used for recreation purposes. These properties held under operating leases have remaining non-cancellable lease terms of between 1 and 10 years. All leases include a CPI based revision of the rental charge annually.

Future minimum rentals receivable under non-cancellable operating leases are as follows:

Contingent assets and contingent liabilities are not recognised in the Balance Sheet, but are disclosed and if quantifiable, are measured at nominal value.

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8.1 Contingent assets and liabilities (cont.)(b) Contingent liabilities

Name of OrganisationCouncil

Guarantee Amount

Current Loan

Guarantee Exposure

Financial Institution

Date Approved by Council

Guarantee Expires

Bendigo Stadium Ltd $13,819,898 $10,170,747 Bendigo Bank

4/05/2016 1/05/2027

8.2 Change in accounting standards

Revenue from contracts with customers (AASB 15) (applies 2019/2020 for LG sector)The standard shifts the focus from the transaction-level to a contract-based approach. Recognition is determined based on what the customer expects to be entitled to (rights and obligations), while measurement encompasses estimation by the entity of the amount expected to be entitled for performing under the contract. The full impact of this standard is not known however it is most likely to impact where contracts extend over time, where there are rights and obligations that may vary the timing or amount of the consideration, or where there are multiple performance elements. This has the potential to impact on the recognition of certain grant income.

The following new AAS's have been issued that are not mandatory for the 30 June 2019 reporting period. The City has assessed these pending standards and has identified the following potential impacts will flow from the application of these standards in future reporting periods.

(i) The City has obligations under a defined benefit superannuation scheme that may result in the need to make additional contributions to the scheme, matters relating to this potential obligation are outlined in Note 9.3. As a result of the volatility in financial markets the likelihood of making such contributions in future periods exists.

(ii) The City has confirmed the presence of ten past and one current landfill sites that may require some form of rehabilitation or remediation works. The Eaglehawk, White Hills and Wolstencroft sites have had a rehabilitation plan developed. This has allowed the City to include an accurate provision within the financial statements for each of the three sites at the 30 June 2019. The remainder of the former landfill sites that have been identified are considered a low risk and are unlikely to require any further rehabilitation.

The amount disclosed for financial guarantee in this note is the nominal amount of the underlying loan that is guaranteed by the City, not the fair value of the financial guarantee. The City maintains representation on Bendigo Stadium Ltd board and finance committee as part of arrangements related to the loan guarantee provided.

(c) Guarantees for loans to other entities

(iii) In February 2019, Council provided in principle support to sell the Lyttleton Terrace site for the purpose of the Bendigo GovHub, a new building that will house both Council staff and other government entities as tenants. In future years, this will result in an operating lease asset. As at 30 June 2019, there are no signed rental or tenancy agreements in place.

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8.2 Change in accounting standards (cont.)

8.3 Financial instruments(a) Objectives and policies

(b) Market risk

Leases (AASB 16) (applies 2019/20)The classification of leases as either finance leases or operating leases is eliminated for lessees. Leases will be recognised in the Balance Sheet by capitalising the present value of the minimum lease payments and showing a ‘right-of-use’ asset, while future lease payments will be recognised as a financial liability. The nature of the expense recognised in the profit or loss will change. Rather than being shown as rent, or as leasing costs, it will be recognised as depreciation on the ‘right-of-use’ asset, and an interest charge on the lease liability. The interest charge will be calculated using the effective interest method, which will result in a gradual reduction of interest expense over the lease term.

The City's principal financial instruments comprise cash assets, term deposits, receivables (excluding statutory receivables), payables (excluding statutory payables) and bank borrowings. Details of the significant accounting policies and methods adopted, including: the criteria for recognition; the basis of measurement, and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument are disclosed in the Notes to these financial statements. Risk management is carried out by senior management under policies approved by the City. These policies (e.g. Borrowings and Investment policies) include identification and analysis of the risk exposure to the City and appropriate procedures, controls and risk minimisation.

Market risk is the risk that the fair value or future cash flows of the City financial instruments will fluctuate because of changes in market prices. The City's exposure to market risk is primarily through interest rate risk with only insignificant exposure to other price risks and no exposure to foreign currency risk.

This standard is expected to apply to certain transactions currently accounted for under AASB 1004 Contributions and establishes revenue recognition principles for transactions where the consideration to acquire an asset is significantly less than fair value to enable to not-for-profit entity to further its objectives.

Council has elected to adopt the modified retrospective approach to the transition to the new lease standard. This will mean that only existing operating leases for non low value assets, with remaining terms greater than 12 months, will be recognised on transition (1 July 2019). Based on our current lease commitments and an assumption of a continuation of the current leasing arrangements Council expects that the transition to the new standard will see the initial recognition of $2.45 million in lease related assets and an equivalent liability.

This Standard defers the mandatory effective date of AASB 15 for not-for-profit entities from 1 January 2018 to 1 January 2019.

Income of Not-for-Profit Entities (AASB 1058) (applies 2019/20)

Amendments to Australian Accounting Standards – Deferral of AASB 15 for Not-for-Profit Entities (AASB 2016-7) (applies 2019/20)

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8.3 Financial instruments (cont.)Interest rate risk

- diversification of investment product; - monitoring of return on investment; and - benchmarking of returns and comparison with budget.

(c) Credit risk

- the City has a policy for establishing credit limits for the entities the City deals with; - the City may require collateral where appropriate; and

There are no material financial assets which are individually determined to be impaired.

Interest rate risk refers to the risk that the value of a financial instrument or cash flows associated with the instrument will fluctuate due to changes in market interest rates. The City's interest rate liability risk arises primarily from long term loans and borrowings at fixed rates which exposes the City to fair value interest rate risk. The City does not hold any interest bearing financial instruments that are measured at fair value, and therefore has no exposure to fair value interest rate risk. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The City has minimal exposure to cash flow interest rate risk through its cash and deposits that are at floating rates.

Investment of surplus funds is made with approved financial institutions under the Local Government Act 1989 . The City manages interest rate risk by adopting an investment policy that ensures:

There has been no significant change in the City's exposure, or its objectives, policies and processes for managing interest rate risk or the methods used to measure this risk from the previous reporting period.

Interest rate movements have not been sufficiently significant during the year to have an impact on the City's year end result.

Credit risk is the risk that a contracting entity will not complete its obligations under a financial instrument and cause the City to make a financial loss. The City has exposure to credit risk on some financial assets included in the balance sheet. To help manage this risk:

Receivables consist of a large number of customers, spread across the ratepayer, business and government sectors. Credit risk associated with the City's financial assets is minimal because the main debtor is secured by a charge over the rateable property.

- the City only invest surplus funds with financial institutions which have a recognised credit rating specified in the City's investment policy.

The City may also be subject to credit risk for transactions which are not included in the balance sheet, such as when the City provide a guarantee for another party. Details of contingent liabilities are disclosed in Note 8.1(c).

The maximum exposure to credit risk at the reporting date to recognised financial assets is the carrying amount, net of any provisions for impairment of those assets, as disclosed in the balance sheet and notes to the financial statements. The City does not hold any collateral.

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8.3 Financial instruments (cont.)(d) Liquidity risk

To help reduce these risks the City:

(e) Sensitivity disclosure analysis

The City's maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed on the face of the balance sheet and the amounts related to financial guarantees disclosed in Note 8.1(c), and is deemed insignificant based on prior periods' data and current assessment of risk.

There has been no significant change in the City's exposure, or its objectives, policies and processes for managing liquidity risk or the methods used to measure this risk from the previous reporting period.

Taking into account past performance, future expectations, economic forecasts, and management's knowledge and experience of the financial markets, the City believes the following movements are 'reasonably possible' over the next 12 months: - A parallel shift of + 1% and -1% in market interest rates (AUD) from year-end rates of 2.07%.

With the exception of borrowings, all financial liabilities are expected to be settled within normal terms of trade. Details of the maturity profile for borrowings are disclosed at Note 5.4.

Unless otherwise stated, the carrying amounts of financial instruments reflect their fair value.

These movements will not have a material impact on the valuation of the City's financial assets and liabilities, nor will they have a material impact on the results of the City's operations.

Liquidity risk includes the risk that, as a result of the City's operational liquidity requirements it will not have sufficient funds to settle a transaction when required or will be forced to sell a financial asset at below value or may be unable to settle or recover a financial asset.

- adheres to budget principles which target minimum and average level of cash and cash equivalents to be maintained; - have readily accessible standby facilities and other funding arrangements in place; - have a liquidity portfolio structure that requires surplus funds to be invested within various bands of liquid instruments; - monitor budget to actual performance on a regular basis; and - set limits on borrowings relating to the percentage of loans to rate revenue and percentage of loan principal repayments to rate revenue.

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8.4 Fair value measurement

Revaluation

Fair value hierarchyThe City's financial assets and liabilities are not valued in accordance with the fair value hierarchy. The City's financial assets and liabilities are measured at amortised cost.

The City measures certain assets and liabilities at fair value where required or permitted by Australian Accounting Standards. AASB 13 Fair value measurement, aims to improve consistency and reduce complexity by providing a definition of fair value and a single source of fair value measurement and disclosure requirements for use across Australian Accounting Standards.

AASB 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value under AASB 13 is an exit price regardless of whether that price is directly observable or estimated using another valuation technique.

All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within a fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilitiesLevel 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; andLevel 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.For the purpose of fair value disclosures, the City has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.In addition, the City determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period.

Where the assets are revalued, the revaluation increments are credited directly to the asset revaluation reserve except to the extent that an increment reverses a prior year decrement for that class of asset that had been recognised as an expense in which case the increment is recognised as revenue up to the amount of the expense. Revaluation decrements are recognised as an expense except where prior increments are included in the asset revaluation reserve for that class of asset in which case the decrement is taken to the reserve to the extent of the remaining increments. Within the same class of assets, revaluation increments and decrements within the year are offset.

Subsequent to the initial recognition of assets, non-current physical assets, other than plant and equipment, are measured at their fair value, being the price that would be received to sell an asset (or paid to transfer a liability) in an orderly transaction between market participants at the measurement date. At balance date, the City reviewed the carrying value of the individual classes of assets measured at fair value to ensure that each asset materially approximated its fair value. Where the carrying value materially differed from the fair value at balance date, the class of asset was revalued.

Fair value valuations are determined in accordance with a valuation hierarchy. Changes to the valuation hierarchy will only occur if an external change in the restrictions or limitations of use of an asset result in changes to the permissible or practical highest and best use of the asset. In addition, the City undertakes a formal revaluation of land, buildings, and infrastructure assets on a regular basis ranging from 1 to 5 years. The valuation is performed either by experienced the City officers or independent experts.

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8.4 Fair value measurement (cont.)Impairment of assets

8.5 Events occurring after balance date No matters have occurred after balance date that require disclosure in the financial report.

At each reporting date, the City reviews the carrying value of its assets to determine whether there is any indication that these assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset's fair value less costs of disposal and value in use, is compared to the assets carrying value. Any excess of the assets carrying value over its recoverable amount is expensed to the comprehensive income statement, unless the asset is carried at the revalued amount in which case, the impairment loss is recognised directly against the revaluation surplus in respect of the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset.

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Note 9 Other matters9.1 Reserves Balance at

beginning of reporting period

Increment/ (decrement)

Balance at end of

reporting period(a) Asset revaluation reserves $'000 $'000 $'000

2019PropertyLand 136,226 34,351 170,577 Buildings 109,537 10,945 120,482 Plant and equipment 1,541 - 1,541 Library resources 820 - 820 Artwork 47,307 - 47,307

295,431 45,296 340,727 InfrastructureRoads, bridges and pathways 366,864 10,599 377,463 Drainage 62,248 9,129 71,377 Public furniture and fittings, statues and monuments 9,392 7 9,399 Land improvements 18,189 - 18,189

456,693 19,735 476,428 Total asset revaluation reserves 752,124 65,031 817,155

2018PropertyLand 136,226 - 136,226 Buildings 109,537 - 109,537 Plant and equipment 1,541 - 1,541 Library resources 820 - 820 Artwork 47,307 - 47,307

295,431 - 295,431 InfrastructureRoads, bridges and pathways 362,822 4,042 366,864 Drainage 58,844 3,404 62,248 Public furniture and fittings, statues and monuments 11,521 (2,129) 9,392 Land improvements 11,003 7,186 18,189

444,190 12,503 456,693 Total asset revaluation reserves 739,621 12,503 752,124

The asset revaluation reserve is used to record the increased (net) value of Council's assets over time.

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9.1 Reserves (cont.) Balance atbeginning of

reporting period

Transfer from accumulated

surplus

Transfer to accumulated

surplus

Balance at end of

reporting period(b) Other reserves $'000 $'000 $'000 $'000

2019Open Space 3,790 755 (322) 4,223 Development Contributions 4,329 519 (570) 4,278 Waste Management 5,962 3,814 (1,034) 8,742 Land and Buildings 1,172 352 (1,347) 177 Car Parking 661 - - 661 Defined Benefits 3,000 - - 3,000 Long Service Leave 4,096 - - 4,096 Unexpended Grants and Donations 10,301 12,334 (10,301) 12,334 Total Other reserves 33,311 17,774 (13,574) 37,511

2018Open Space 3,140 813 (163) 3,790 Development Contributions 3,900 620 (191) 4,329 Waste Management 5,364 1,330 (732) 5,962 Land and Buildings 1,124 213 (165) 1,172 Car Parking 661 - - 661 Defined Benefits 2,600 400 - 3,000 Long Service Leave 3,896 200 - 4,096 Unexpended Grants and Donations 13,011 9,973 (12,683) 10,301 Total Other reserves 33,696 13,549 (13,934) 33,311

Open Space - Statutory developer contribution funds to be used for future recreation facility additions orimprovements. Development Contributions - Statutory developer contribution funds for future drainage, road, fencing and treeplanting.Waste Management - This reserve was established to make some provision for a replacement waste treatment facility when the Eaglehawk Landfill is exhausted.Car Parking - This reserve was established for the provision of an additional car parking facility in the Central Business District of Bendigo.Defined Benefits - This reserve is used to assist with the funding of any call that may be made on Council as a result of shortfall in the Local Authorities Superannuation Fund Defined Benefits Plan.Long Service Leave - This reserve was established after changes to the Local Government (Long Service Leave) Regulations 2002 came into effect, removing requirement to maintain a separate investment. Council agreed to create a reserve to acknowledge the liability and ensure funds are available when required.Unexpended Grants and Donations - This reserve is used to set aside grant and donation monies in relation to specific projects received in one financial year that will not be expended until a later financial year. Funds in this account are predominantly not discretionary.

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9.2 Reconciliation of cash flows from operating activities to surplus/(deficit) 2019 2018$'000 $'000

Surplus/(deficit) for the year 62,269 30,666 Depreciation / amortisation 37,866 36,110 (Profit) / loss on disposal of property, infrastructure, plant and equipment 7,174 6,770 Contributions - non monetary assets (18,047) (13,087) Initial recognition of assets (26,258) - Share of net (profits) / losses of associates accounted for using the equity method (27) (24) Financing costs (other) 318 171

Change in assets and liabilities: (Increase) / decrease in trade and other receivables (2,959) 7,389 (Increase) / decrease in other assets 291 (185) (Increase) / decrease in intangible assets 424 1,046 (Increase) / decrease in inventory 14 31 Increase / (decrease) in trade and other payables (2,340) (1,523) Increase / (decrease) in provisions (1,146) (1,588) Net cash provided by/(used in) operating activities 57,579 65,776

9.3 Superannuation

Accumulation

Defined Benefit

The City makes all of its employer superannuation contributions in respect of its employees to the Local Authorities Superannuation Fund (the Fund). This Fund has two categories of membership, accumulation and defined benefit, each of which is funded differently. Obligations for contributions to the Fund are recognised as an expense in Comprehensive Operating Statement when they are made or due.

The Fund's accumulation categories, Vision MySuper/Vision Super Saver, receives both employer and employee contributions on a progressive basis. Employer contributions are normally based on a fixed percentage of employee earnings (for the year ended 30 June 2019, this was 9.5% as required under Superannuation Guarantee (SG) legislation).

The City does not use defined benefit accounting for its defined benefit obligations under the Fund's Defined Benefit category. This is because the Fund's Defined Benefit category is a pooled multi-employer sponsored plan.

There is no proportional split of the defined benefit liabilities, assets or costs between the participating employers as the defined benefit obligation is a floating obligation between the participating employers and the only time that the aggregate obligation is allocated to specific employers is when a call is made. As a result, the level of participation of the City in the Fund cannot be measured as a percentage compared with other participating employers. Therefore, the Fund Actuary is unable to allocate benefit liabilities, assets and costs between employers for the purposes of AASB 119.

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Funding arrangements

Net investment returns 6.0% paSalary information 3.5% paPrice inflation (CPI) 2.0% pa.

Employer contributionsRegular contributions

Funding calls

The VBI is used as the primary funding indicator. Because the VBI was above 100%, the 30 June 2018 interim actuarial investigation determined the Defined Benefit category was in a satisfactory financial position and that no change was necessary to the Defined Benefit category’s funding arrangements from prior years.

On the basis of the results of the 2018 interim actuarial investigation conducted by the Fund Actuary, the City makes employer contributions to the Fund’s Defined Benefit category at rates determined by the Fund’s Trustee. For the year ended 30 June 2019, this rate was 9.5% of members' salaries (9.5% in 2017/2018). This rate will increase in line with any increases in the SG contribution rate.In addition, the City reimburses the Fund to cover the excess of the benefits paid as a consequence of retrenchment above the funded resignation or retirement benefit.

If the Defined Benefit category is in an unsatisfactory financial position at an actuarial investigation or the Defined Benefit category‘s VBI is below its shortfall limit at any time other than the date of the actuarial investigation, the Defined Benefit category has a shortfall for the purposes of SPS 160 and the Fund is required to put a plan in place so that the shortfall is fully funded within three years of the shortfall occurring. The Fund monitors its VBI on a quarterly basis and the Fund has set its shortfall limit at 97%.

In the event that the Fund Actuary determines that there is a shortfall based on the above requirement, the Fund’s participating employers (including the City) are required to make an employer contribution to cover the shortfall.

Using the agreed methodology, the shortfall amount is apportioned between the participating employers based on the pre-1 July 1993 and post-30 June 1993 service liabilities of the Fund’s Defined Benefit category, together with the employer’s payroll at 30 June 1993 and at the date the shortfall has been calculated.

Due to the nature of the contractual obligations between the participating employers and the Fund, and that the Fund includes lifetime pensioners and their reversionary beneficiaries, it is unlikely that the Fund will be wound up.

If there is a surplus in the Fund, the surplus cannot be returned to the participating employers.

In the event that a participating employer is wound-up, the defined benefit obligations of that employer will be transferred to that employer’s successor.

As at 30 June 2019, an interim actuarial investigation was held as the Fund provides lifetime pensions in the Defined Benefit category. The vested benefit index (VBI) of the Defined Benefit category of which the City is a contributing employer was 106.0%. The financial assumptions used to calculate the VBIs were:

Vision Super has advised that the estimated VBI at 30 June 2019 was 107.1%.

The City makes employer contributions to the Defined Benefit category of the Fund at rates determined by the Trustee on the advice of the Fund Actuary.

9.3 Superannuation (cont.)

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The 2018 interim actuarial investigation surplus amounts

2018 2017$m $m

A VBI surplus 131.9 69.8 A total service liability surplus 218.3 193.5 A discounted accrued benefits surplus 249.1 228.8

The 2019 interim actuarial investigationAn interim actuarial investigation is being conducted for the Fund’s position as at 30 June 2019 as the Fund provides lifetime pension sin the Defined Benefit category. It is anticipated that this actuarial investigation will be completed by October 2019.

The City was notified of the 30 June 2018 VBI during August 2018 (2017: August 2017).

An actuarial investigation is conducted annually for the Defined Benefit category of which the City is a contributing employer. Generally, a full actuarial investigation conducted every three years and interim actuarial investigations are conducted for each intervening year. An interim investigation was conducted as at 30 June 2018 and a full actuarial investigation was conducted as at 30 June 2017.

The total service liability surplus means that the current value of the assets in the Fund's Defined Benefit category plus expected future contributions exceeds the value of expected future benefits and expenses as at 30 June 2018.

The discounted accrued benefit surplus means that the current value of the assets in the Fund's Defined Benefit category exceeds the value of benefits payable in the future but accrued in respect of service to 30 June 2018.

9.3 Superannuation (cont.)

The Fund’s actuarial investigations identified the following for the Defined Benefit category of which the City is a contributing employer:

The VBI surplus means that the market value of the fund’s assets supporting the defined benefit obligations exceed the vested benefits that the defined benefit members would have been entitled to if they had all exited on 30 June 2018.

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Greater Bendigo City CouncilPerformance StatementFor the Year Ended 30 June 2019

126

Greater Bendigo City Council

Description of Municipality

PERFORMANCE STATEMENT

The City of Greater Bendigo is located in the geographic centre of Victoria about 90 minute drive north of Melbourne. Greater Bendigo has an estimated population of 116,000 at 30 June 2019 and covers approximately 3,000 square kilometres of the central Victorian landscape, including smaller towns and villages such as Heathcote, Axedale, Huntly, Marong, Elmore, Goornong, Neilborough, Sebastian, Woodvale, Raywood, Mia Mia and Redesdale.

The resident population of Greater Bendigo at 30 June 2018 is estimated at 116,045, which represents an average annual growth rate of 1.7% or 1,954 people.

The service age structure of Greater Bendigo shows different populations at their different life stages. Looking at age structure this way can better inform the level of demand on specific age based services as well as specific housing needs. At the 2016 Census the age structure shows that overall 19.2% of the population was aged between 0 and 15 and 17.8% of residents were over the age of 65. Compared to regional victoria, Greater Bendigo has a higher proportion of people in the younger age groups and lower proportion of those 65 and over (18.2% and 20.4% respectively).

Additional demographic information is contained earlier in the annual report.

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Sustainable Capacity IndicatorsResults Results Results Results

Indicator /measure 2016 2017 2018 2019 Material VariationsPopulationExpenses per head of municipal population $1,559 $1,509 $1,551 $1,606 [Total expenses / Municipal population]Infrastructure per head of municipal population $10,488 $10,862 $11,140 $11,573 [Value of infrastructure / Municipal population]Population density per length of road 34.99 35.89 36.46 37.10 [Municipal population / Kilometres of local roads]Own-source revenue Own-source revenue per head of municipal population [Own-source revenue / Municipal population]

$1,224 $989 $1,286 $1,359

Recurrent grants Recurrent grants per head of municipal population [Recurrent grants / Municipal population]

$178 $309 $243 $222

Disadvantage Relative Socio-Economic Disadvantage 4 4 4 4 [Index of Relative Socio-Economic Disadvantage by decile]


Definitions"adjusted underlying revenue" means total income other than: (a) non-recurrent grants used to fund capital expenditure; and (b) non-monetary asset contributions; and (c) contributions to fund capital expenditure from sources other than those referred to above“infrastructure” means non-current property, plant and equipment excluding land"local road" means a sealed or unsealed road for which the council is the responsible road authority under the Road Management Act 2004"own-source revenue" means adjusted underlying revenue other than revenue that is not under the control of council (including government grants)"relative socio-economic disadvantage", in relation to a municipality, means the relative socio-economic disadvantage, expressed as a decile for the relevant financial year, of the area in which the municipality is located according to the Index of Relative Socio-Economic Disadvantage

Page 3

128


Service Performance IndicatorsResults Results Results Results

Service/indicator /measure 2016 2017 2018 2019 Material VariationsAquatic FacilitiesUtilisationUtilisation of aquatic facilities 1.68 1.72 1.60 4.23

[Number of visits to aquatic facilities / Municipal population]

Animal ManagementHealth and safetyAnimal management prosecutions 5 7 8 4[Number of successful animal management prosecutions]Food SafetyHealth and safety

Critical and major non-compliance outcome notifications 93.55% 74.66% 87.12% 80.88%

[Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises] x100

GovernanceSatisfaction Satisfaction with council decisions 51 52 54 57[Community satisfaction rating out of 100 with how council has performed in making decisions in the interest of the community]LibrariesParticipation Active library members 15.67% 14.82% 14.07% 12.91%[Number of active library members / Municipal population] x100


The figure for visits to aquatic facilities has significantly increased due to changes in service including the opening of a new indoor aquatic and leisure centre in late October 2018 along with changes to an existing indoor aquatic and leisure centre which transferred from a leased facility to a contract managed facility in April 2019.An increase in owners declaring their dogs as dangerous reduced the number of prosecutions needed.

Page 4



Greater Bendigo City CouncilPERFORMANCE STATEMENTService Performance Indicators (cont.)

Results Results Results ResultsService/indicator /measure 2016 2017 2018 2019 Material Variations

Maternal and Child Health (MCH)ParticipationParticipation in the MCH service[Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH service] x100

77.40% 76.65% 77.85% 78.45%

Participation

Participation in the MCH service by Aboriginal children 74.74% 78.56% 80.20% 78.47%

[Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100RoadsSatisfaction Satisfaction with sealed local roads 56 59 57 60

[Community satisfaction rating out of 100 with how council has performed on the condition of sealed local roads]

Statutory PlanningDecision making Council planning decisions upheld at VCAT 83.33% 62.50% 71.43% 58.33%

[Number of VCAT decisions that did not set aside council's decision in relation to a planning application / Number of VCAT decisions in relation to planning applications] x100

Waste CollectionWaste diversionKerbside collection waste diverted from landfill 28.65% 45.59% 46.84% 58.00%

[Weight of recyclables and green organics collected from kerbside bins / Weight of garbage, recyclables and green organics collected from kerbside bins] x100

Definitions"active library member" means a member of a library who has borrowed from the library"annual report" means an annual report prepared by a council under sections 131, 132 and 133 of the Act“class 1 food premises” means food premises, within the meaning of the Food Act 1984, that have been declared as class 1 food premises under section 19C of that Act “class 2 food premises” means food premises, within the meaning of the Food Act 1984 , that have been declared as class 2 food premises under section 19C of that Act "critical non-compliance outcome notification" means a notification received by council under section 19N(3) or (4) of the Food Act 1984 , or advice given to council by an authorized officer under that Act, of a deficiency that poses an immediate serious threat to public health"local road" means a sealed or unsealed road for which the council is the responsible road authority under the Road Management Act 2004"major non-compliance outcome notification" means a notification received by a council under section 19N(3) or (4) of the Food Act 1984, or advice given to council by an authorized officer under that Act, of a deficiency that does not pose an immediate serious threat to public health but may do so if no remedial action is taken "MCH" means the Maternal and Child Health Service provided by a council to support the health and development of children within the municipality from birth until school age"population" means the resident population estimated by council

The second full year of the education program ran by the City staff has been completed, resulting in an increase in diversion from landfill for all waste streams.

Page 5

130

Grea

ter B

endi

go C

ity C

ounc

il

Fina

ncial

Per

form

ance

Indi

cato

rsRe

sults

Resu

ltsRe

sults

Resu

ltsDi

men

sion/

indi

cato

r/m

easu

re20

1620

1720

1820

1920

2020

2120

2220

23Ef

ficien

cyRe

venu

e lev

elAv

erag

e re

siden

tial r

ate

per r

eside

ntial

pro

perty

as

sess

men

t$1

,469

$1,63

6$1

,678

$1,75

9$1

,806

$1,80

5$1

,805

$1,84

1

[Res

identi

al ra

te re

venu

e / N

umbe

r of r

eside

ntial

prop

erty

asse

ssme

nts]

Expe

nditu

re le

vel

Expe

nses

per

pro

perty

ass

essm

ent

$2,80

9$2

,908

$3,03

9$3

,158

$3,35

1$3

,269

$3,24

7$3

,308

[Tota

l exp

ense

s / N

umbe

r of p

rope

rty as

sess

ments

]

Wor

kfor

ce tu

rnov

er

Resig

natio

ns a

nd te

rmina

tions

com

pare

d to

ave

rage

staf

f7.6

7%8.7

9%8.8

6%14

.04%

9.16%

9.69%

10.05

%10

.42%

[Num

ber o

f per

mane

nt sta

ff res

ignati

ons a

nd te

rmina

tions

/ Av

erag

e num

ber o

f per

mane

nt sta

ff for

the f

inanc

ial ye

ar]

x100

Liqu

idity

Wor

king

capi

tal

Curre

nt a

sset

s com

pare

d to

curre

nt lia

bilitie

s[C

urre

nt a

sset

s / C

urre

nt lia

bilitie

s] x1

0025

1.69%

236.5

6%20

1.52%

244.1

8%14

5.69%

112.8

0%12

4.78%

126.0

1%

Unre

stric

ted

cash

Unre

strict

ed ca

sh co

mpa

red

to cu

rrent

liabil

ities

84.91

%64

.24%

81.31

%10

3.54%

19.15

%14

.68%

7.16%

13.14

%[U

nres

tricted

cash

/ Cur

rent

liabil

ities]

x100

At th

e end

of 20

18/20

19 th

e cas

h bala

nce w

as $5

M hig

her t

han 2

017/2

018,

mainl

y due

to th

e tim

ing of

gran

t fun

ding r

eceiv

ed. In

futur

e yea

rs, C

ounc

il plan

s to u

tilise

ca

sh ho

lding

s to r

educ

e bor

rowi

ngs,

redu

cing t

he

worki

ng ca

pital

ratio

for t

he fo

reca

sted p

eriod

s.Co

uncil

plan

s to u

tilise

cash

holdi

ngs t

o red

uce

borro

wing

s, wi

th an

$11M

inter

est o

nly re

paym

ent d

ue.

This

will r

educ

e unr

estric

ted ca

sh ov

er th

e for

ecas

ted

perio

ds.

PERF

ORMA

NCE

STAT

EMEN

T

Fore

cast

sMa

teria

l Var

iatio

ns

Pag

e 6



Grea

ter B

endi

go C

ity C

ounc

il

Resu

ltsRe

sults

Resu

ltsRe

sults

Dim

ensio

n/in

dica

tor/

mea

sure

2016

2017

2018

2019

2020

2021

2022

2023

Oblig

atio

nsAs

set r

enew

al As

set r

enew

al co

mpa

red

to d

epre

ciatio

n77

.09%

94.37

%87

.42%

78.64

%73

.08%

89.24

%90

.50%

91.78

%[A

sset

rene

wal e

xpen

se / A

sset

depr

eciat

ion] x

100

Loan

s and

bor

rowi

ngs

Loan

s and

bor

rowi

ngs c

ompa

red

to ra

tes

35.54

%47

.56%

42.34

%39

.00%

37.78

%33

.78%

26.04

%24

.10%

[Inter

est b

earin

g loa

ns an

d bor

rowi

ngs /

Rate

reve

nue]

x100

Loan

s and

bor

rowi

ngs r

epay

men

ts co

mpa

red

to ra

tes

3.09%

3.52%

5.37%

5.33%

5.90%

5.92%

14.41

%6.2

8%[In

teres

t and

princ

ipal re

paym

ents

on in

teres

t bea

ring l

oans

an

d bor

rowi

ngs /

Rate

reve

nue]

x100

Inde

bted

ness

No

n-cu

rrent

liabil

ities c

ompa

red

to o

wn so

urce

reve

nue

33.26

%53

.61%

36.42

%33

.28%

32.43

%22

.25%

22.48

%20

.56%

[Non

-curre

nt lia

bilitie

s / O

wn so

urce

reve

nue]

x100

Oper

atin

g po

sitio

nAd

just

ed u

nder

lying

resu

ltAd

juste

d un

derly

ing su

rplus

(or d

efici

t)-5

.40%

-12.4

4%-0

.39%

0.38%

-6.62

%-2

.34%

-2.15

%-1

.16%

[Adju

sted u

nder

lying

surp

lus (d

eficit

)/ Ad

justed

unde

rlying

re

venu

e] x1

00

PERF

ORMA

NCE

STAT

EMEN

TFi

nanc

ial P

erfo

rman

ce In

dica

tors

(con

t.)Fo

reca

sts

Mate

rial V

ariat

ions

An im

prov

emen

t in th

e adju

sted u

nder

lying

surp

lus fo

r 20

18/20

19 is

due t

o the

impr

oved

oper

ating

surp

lus w

ith

key d

river

s inc

luding

addit

ional

gran

t fund

ing re

ceive

d; inc

reas

ed le

vel o

f use

r fee

s rev

enue

; and

inter

est

earn

ed. T

he lo

ng te

rm fin

ancia

l plan

fore

casts

a gr

adua

l im

prov

emen

t in th

e und

erlyi

ng re

sult.

In 20

18/20

19 de

prec

iation

incre

ased

due t

o the

proir

pe

riod c

hang

e in d

epre

ciatio

n meth

odolo

gy fo

r buil

dings

. Al

so, s

ignific

ant b

uildin

g pro

jects

(inclu

ding a

new

leisu

re ce

ntre a

nd st

adium

) and

infra

struc

ture w

ere

capit

alise

d in t

he ye

ar. T

he le

vel o

f spe

nd on

rene

wal

works

in 20

18/20

19 w

as al

so sl

ightly

lowe

r due

to de

lays

in co

mplet

ion of

proje

cts.

Pag

e 7

132

Grea

ter B

endi

go C

ity C

ounc

il

Resu

ltsRe

sults

Resu

ltsRe

sults

Dim

ensio

n/in

dica

tor/

mea

sure

2016

2017

2018

2019

2020

2021

2022

2023

Stab

ility

Rate

s con

cent

ratio

n Ra

tes c

ompa

red

to a

djuste

d un

derly

ing re

venu

e65

.67%

70.77

%62

.93%

62.63

%66

.83%

66.84

%67

.14%

67.44

%[R

ate re

venu

e / A

djuste

d und

erlyi

ng re

venu

e] x1

00Ra

tes e

ffort

Rate

s com

pare

d to

pro

perty

value

s0.5

4%0.5

2%0.5

4%0.5

4%0.5

4%0.5

4%0.5

4%0.5

5%[R

ate re

venu

e / C

apita

l impr

oved

value

of ra

teable

pr

oper

ties i

n the

mun

icipa

lity] x

100

Fina

ncial

Per

form

ance

Indi

cato

rs (c

ont.)

Defin

ition

s"a

djuste

d und

erlyi

ng re

venu

e" m

eans

total

inco

me ot

her t

han:

(a) n

on-re

curre

nt gr

ants

used

to fu

nd ca

pital

expe

nditu

re; a

nd

(b) n

on-m

oneta

ry as

set c

ontrib

ution

s; an

d (c

) con

tributi

ons t

o fun

d cap

ital e

xpen

ditur

e fro

m so

urce

s othe

r tha

n tho

se re

ferre

d to a

bove

"adju

sted u

nder

lying

surp

lus (o

r defi

cit)"

mean

s adju

sted u

nder

lying

reve

nue l

ess t

otal e

xpen

ditur

e"a

sset

rene

wal e

xpen

ditur

e" m

eans

expe

nditu

re on

an ex

isting

asse

t or o

n rep

lacing

an ex

isting

asse

t that

retur

ns th

e ser

vice c

apab

ility o

f the a

sset

to its

origi

nal c

apab

ility

“curre

nt as

sets”

has t

he sa

me m

eanin

g as i

n the

AAS

"cur

rent

liabil

ities"

has t

he sa

me m

eanin

g as i

n the

AAS

“non

-curre

nt as

sets”

mea

ns al

l ass

ets ot

her t

han c

urre

nt as

sets

"non

-curre

nt lia

bilitie

s" m

eans

all li

abilit

ies ot

her t

han c

urre

nt lia

bilitie

s“n

on-re

curre

nt gr

ant”

mean

s a gr

ant o

btaine

d on t

he co

nditio

n tha

t it be

expe

nded

in a

spec

ified m

anne

r and

is no

t exp

ected

to be

rece

ived a

gain

durin

g the

perio

d cov

ered

by a

coun

cil's

Stra

tegic

Reso

urce

Plan

"own

-sour

ce re

venu

e" m

eans

adjus

ted un

derly

ing re

venu

e othe

r tha

n rev

enue

that

is no

t und

er th

e con

trol o

f cou

ncil (

includ

ing go

vern

ment

gran

ts“ra

te re

venu

e” m

eans

reve

nue f

rom

gene

ral ra

tes, m

unici

pal c

harg

es, s

ervic

e rate

s and

servi

ce ch

arge

s"re

curre

nt gr

ant "

mean

s a gr

ant o

ther t

han a

non-

recu

rrent

gran

t"re

siden

tial ra

tes" m

eans

reve

nue f

rom

gene

ral ra

tes, m

unici

pal c

harg

es, s

ervic

e rate

s and

servi

ce ch

arge

s lev

ied on

resid

entia

l pro

pertie

s"re

strict

ed ca

sh" m

eans

cash

and c

ash e

quiva

lents,

with

in the

mea

ning o

f the A

AS, th

at ar

e not

avail

able

for us

e othe

r tha

n for

a pu

rpos

e for

whic

h it is

restr

icted

, and

inclu

des c

ash t

o be u

sed t

o fun

d cap

ital w

orks

expe

nditu

re fr

om th

e pre

vious

finan

cial

year

"unr

estric

ted ca

sh" m

eans

all c

ash a

nd ca

sh eq

uivale

nts ot

her t

han r

estric

ted ca

sh.

PERF

ORMA

NCE

STAT

EMEN

T

Fore

cast

sMa

teria

l Var

iatio

ns

Pag

e 8




Other Information

1. Basis of Preparation


Council is required to prepare and include a performance statement within its annual report. The performance statement includes the results of the prescribed sustainable capacity, service performance and financial performance indicators and measures together with a description of the municipal district and an explanation of material variations in the results. This statement has been prepared to meet the requirements of the Local Government Act 1989 and Local Government (Planning and Reporting) Regulations 2014.

Where applicable the results in the performance statement have been prepared on an accounting basis consistent with those reported in the Financial Statements. The other results are based on information drawn from council information systems or from third parties (e.g. Australian Bureau of Statistics).

The performance statement presents the actual results for the current year. For the prescribed financial performance indicators and measures, the results are as forecast by the council’s strategic resource plan. The Local Government (Planning and Reporting) Regulations 2014 requires explanation of any material variations in the results contained in the performance statement. Council has adopted materiality thresholds relevant to each indicator and measure and explanations have not been provided for variations below the materiality thresholds unless the variance is considered to be material because of its nature.

The forecast figures included in the performance statement are those adopted on June 20, 2018 by council in its strategic resource plan, which forms part of the council plan. It should be noted that the exact method of calculation for certain ratios (e.g. adjusted underlying result) is different within the strategic resource plan. The strategic resource plan includes estimates based on key assumptions about the future that were relevant at the time of adoption and aimed at achieving sustainability over the long term. Detailed information on the actual financial results is contained in the General Purpose Financial Statements. The strategic resource plan can be obtained by contacting council.

Page 9



Independent Auditor’s Report To the Councillors of Greater Bendigo City Council

Opinion I have audited the accompanying performance statement of Greater Bendigo City Council (the council) which comprises the:

description of municipality for the year ended 30 June 2019 sustainable capacity indicators for the year ended 30 June 2019 service performance indicators for the year ended 30 June 2019 financial performance indicators for the year ended 30 June 2019 other information for the year ended 30 June 2019 (basis of

preparation) certification of the performance statement.

In my opinion, the performance statement presents fairly, in all material respects, the performance of the council for the year ended 30 June 2019, in accordance with the performance reporting requirements of Part 6 of the Local Government Act 1989.

Basis for Opinion I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian Standards on Assurance Engagements. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the Performance Statement section of my report.

My independence is established by the Constitution Act 1975. My staff and I are independent of the council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the performance statement in Victoria. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Councillors' responsibilities for the performance statement

The Councillors of the council are responsible for the preparation and fair presentation of the performance statement in accordance with the performance reporting requirements of the Local Government Act 1989, and for such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of the statement of performance that is free from material misstatement, whether due to fraud or error.

Auditor’s responsibilities for the audit of the performance statement

As required by the Audit Act 1994, my responsibility is to express an opinion on the performance statement based on the audit. My objectives for the audit are to obtain reasonable assurance about whether the performance statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Standards on Assurance

136

2













NOTES

2












138

NOTES

COUNCIL OFFICESCity of Greater Bendigo office locations and service points:

Main office 195-229 Lyttleton Terrace, Bendigo T: (03) 5434 6000 F: (03) 5434 6200 E: [email protected] W: www.bendigo.vic.gov.au

45 Mundy Street, Bendigo



41-44 Mundy Street, Bendigo

Adam Street Depot 64 Adam Street, Golden Square

Planning, Building, Engineering and Environmental Health Reception 15 Hopetoun Street, Bendigo

Jaara Building Corner Mundy Street and Lyttleton Terrace, Bendigo

Heathcote Service Centre 125 High Street, Heathcote T: (03) 5433 3211

Bendigo Art Gallery 42 View Street, Bendigo T: (03) 5434 6088 E: [email protected] W: www.bendigoartgallery.com.au

Capital Venues and Events 50 View Street, Bendigo T: (03) 5434 6100 E: [email protected] W: www.thecapital.com.au

Bendigo Livestock Exchange Wallenjoe Road, Huntly T: (03) 5448 8111 E: [email protected]

Address:195-229 Lyttleton Terrace, Bendigo

Postal Address:PO Box 733 Bendigo VIC 3552

T: (03) 5434 6000National Relay Service: 133 677 then quote 03 5434 6000F: (03) 5434 6200E: [email protected]: www.bendigo.vic.gov.au